The Sun.
London, England, 1848-12-26 00:00:00

THE SUN, LONDON,

As far as efficiency is required, a dummy, a
polichinello, or a stable-helper, would be found to
possess ample qualifications to represent the opinions
(not of the pocket borough, but) of those great mag-
nates of the land, who hold in their grasp not only
the rent-rolls of their estates, but the wills and the
consciences of their tenantry. Especially is this
found to be the case upon emergencies, when the
convenience of a political warming-pan is
required. Howbeit, at King's Lynn, the
aristocratical nominee is graced with a name illustrious
in the records of oratory. The son of Lord STANLEY
carries off with a certain air the odium of the
villanous system from which he has now derived his
Parliamentary initials. Yet for all this, that system
is not one jot the less villanous. Neither is the shame
of its recollection diminished by the pompous eulo-
giums with which the maiden career of Mr. STANLEY
is inaugurated by the organs of monopoly. We
are assured, with a flourish of trumpets,
that we are to look for an exhibition of
" spotless and chivalrous honour, proud and
upright bearing, passionate eloquence, and masterly
argumentation," from Mr. STANLEY, the newly-
elected Member for King's Lynn. Well may that
unfortunate young gentleman exclaim, " GOD deliver
us from our friends 1" For those friends have raised
him to the top of such exalted and attenuated stilts,
that he looks small—somewhat.

" With the aid of GOD we will at least d 3 good if
we cannot achieve great things !" It might have been
possible for the French President to have appended
a more brilliant peroration to his inaugural address,
but it would have been impossible for any combina-
tion of words to have conveyed more earnest assur-
ances as to the sincerity and the consolidation of the
new Government. The very simplicity of this sen-
tence gives us confidence in the speaker. In the
solemn earnestness of its tones we no longer recognise
the voice of the hero of Strasbourg and Boulogne. The
new President has not forgotten the meditations of the
prisoner of Ham. In his solitary confinement in
1844 the favourite of France in 1848 pondered over
the miseries of the poor, as may be seen in his

pamphlet on the "Extinction of Pauperism." His
reasons for dwelling on such a theme are touchingly
told. "In adversity," he says, "it is natural to think of
those who suffer." Let us hope that in prosperity he will
find it possible also to relieve them. This pamphlet
on the " Extinction of Pauperism " (which appeared
in The Sun of Thursday) will at the present moment
be regarded with peculiar interest. The plan therein
projected is, in many respects, practically objection-
able, admirable as it may appear in theory. The
general principles laid down are, however, excellent,
and it is much to be hoped that the French President
will now bear them in mind—now that he has an
opportunity (rarely accorded to a dreamer) of realis
ing his once vi.ionary schemes—new that he
has that fulcrum for which ARCHIMEDES
sighed. For instance, Prince Louis will now do welt
to ponder over his own somewhat figurative, but very
effective, definition of the word taxation. " The
levying of a tax," he says in the commencement of
the pamphlet, " may be compared to the action of the
sun absorbing the earth's vapours, in order after-
wards to dispense them back in rain wherever the
ground requires water fcr fertility. When this return
is duly made, fecundity is the result ; but when the
sky pours back the collected vapours in storms, water-
spouts, and hurricanes the germs of productio❑ are
destroyed and barrenness follows, for some receive more
than they want and others less than they need.
Nevertheless, at the end of a year, the same amount
of moisture will be found to have been absorbed and
returned. The only difference, then, is that caused
by the distribution. Regular and just, it creates
plenty ; thriftless and uneven, it produces dearth.
So it is with a good or evil administration. If the
sums annually raised be employed for unpro-
ductive purposes taxation becomes a crushing
burden : it exhausts the country. But if, on
the other hand, those resources are employed
in the creation of fresh elements of production,
then certainly taxation, as a Minister once said from
the tribune, is the best of investments for the citizen."
The correctness of the Minister's assertion may be
called in question; but there is much truth in the
reasoning of the whole paragraph. " Society," ob-
serves Prince Loins in another place, " is no fictitious
being, but a body with flesh and bones, which can
prover only in proportion as all its component parts
are well and thriving." This is a fact (already ad-
mirably set forth in the eloquent words of Popz)
which is too often forgotten by the political econo-
mist :

Mr. MACGREGOR suggests the following simplifica-
tion of the taxes upon the more sound principles
which he:advocates. He is manifestly desirous that the
entire income of the country should in time be levied di-
rectly upon the rents and profits of all realised property,
viz., " the rents and profits of all lands, tenements,
houses, constructions, funds, stocks, and shares, includ-
ing factories, warehouses, docks, shipyards, railways,
canals, public funds, Bank of England stock, East
India and South Sea stock, and the stock and shares
of all companies whose stocks and shares are bought
and sold in the market." To this condition we are
satisfied the nation must ultimately arrive, and we

are convinced that it would be beneficial for all
classes, :even for the possessors of property, while
industry and labour would be perfectly free
and unencumbered. Mr. MACGREGOR does not,
however, call for the immediate introduction
of the improved system ; his legislation
certainly tends towards it, hut for the present those
articles which produce the largest revenue would be
retained, and all others excluded from the tariff.

The ExciseLis the most odious of every description of

taxation ; its character is necessarily inquisitorial;
while it exists " an Englishman's house" ceases to be
" his castle." He is exposed to domiciliary visits at
all hours of the night or day.. His domestic privacy
may be interfered with on no better; foundation
than the whispered insinuation of a malicious
and anonymous scoundrel, and no redress
will be afforded to his well-founded complaints.
It is also objectionable, as checking production,

interfering directly with the industry of the people,
and preventing those experiments in arts and
manufactures that would lead to new and valuable
Inventions, and great improvements in the processes of
manufacture. It also costs more in the collection

than any other branch of the national revenue, Gi per
cent. of the sums levied from the people being
deducted for expenses. It is sated (in the
report of the Commission on.• Excise Manage-
ment) that in a single year no less than
587,917 establishments were subjected to visits or
surveys of Excise officers. Mr. MACGREGOR would
abolish the whole of the Excise establishment, merely
retaining for the ;present the duties on malt and
spirits, which he would transfer to the Customs. By
these means, and other alterations in the mode of
collecting the Customs, the expense of the whole of

the present Excise establishment might be saved
the country. The •hop duty, a most partial
and oppressive impost, charged upon particular pro-
ductions, which can only be cultivated in certain
parts of the country, which is as iniquitous as a tax
on wheat, or any other description of produce, and
which prevents cheap and wholesome beer—noxious
drugs being substituted for highly taxed hops—and
also prevents employment to vast numbers of labour-

ers— we say prevents employment, for it is well
r known that no crop requires so much care and atten-
tion, or keeps so many labourers in occupation
—would be completely done away with. The
soap duties and; paper duties: would also be
abolished, as well as all the other vexatious imposts
that so strongly excite the indignation of the people.
We confcss that we should greatly desire to add the
malt-tax to the list, but it is certainly less :objec-
tionable than many of those that would be retained,
according to Mr. COBDEN'S tariff. That gentleman
indeed admits that he has not "felt quite free to
choose in every instance those items of the Customs and

Excise duties which he should himself have preferred

to abolish or reduce." We may, therefore, fairly sup-
pose that it is owing to the desire to obtain general co-
operation that he has resisted his own impulses and
retained many traces of a system which Mr. hfAcaitE-
(km would abolish in We.

On a future occasion we shall allude to the other
reforms suggested by the Honourable Member for
Glasgow which involve the abolition of the entire

Customs' tariff, except on eight articles only, and the
extinction of the assessed taxes, except the unre-
deemed land-tax, and also the exemption of the marine
and fire insurances from stamp duty, and an equitable
adjustment of the stamp duties generally.

THE FRENCH REPUBLIC.

We have received the Paris papers of yesterday.
The review on Sunday passed off very quietly.
The weather was delightful, and the crowd of spec-
tators great. Very few cries were uttered—" Vive
la Republique," was occasionally shouted ; " Vive
Napoleon" was only sometimes heard, but " Vive

l'Empereur," not at all ; neither were there any cries
for the " R6publique Democratique et Sociale." The
only incident of the day was occasioned by the folly
of an individual, who while the troops were filing
before the PRESIDENT of the Republic in the Place de
la Concorde, flew a large paper kite in the shape of
an Eagle over the PRESIDENT'S head. By some it
was imagined that this kite-flier intended to excite an
outbreak in favour of the Empire, by others that he
intended to ridicule the Boulogne escapade of
the PRESIDENT. The public peace, however, re-
mained undisturbed. An aide-de-camp of General
CHANGARNIER cut the string, and brought the kite to
the ground, and the kite-flier himself was arrested
and taken to the Prefecture of Police.
Marshal BUGEAUD has published an address to the
army of the Alps, in which he says he will join them
as soon as his health will permit.
The Marquis of NORMANDY had a long private
interview with the President of the Republic on
Saturday, which was of a most satisfactory character
to both. The policy of the Government of the Pre-
sident will b• pacific, and there is every disposition on
the part of the President and his Ministers to cultivee
friendly relations with England.
The Patric says—" Several journals have affirmed
that in a council of Ministers, held on the 22d, a de-
cision relative to the Roman States was come to. The
statement is wholly incorrect."
M. VAVIN, who was appointed to liquidate the
claims on the Civil List of the ex-King Louis
PHILIPPE, has written a letter to the journals, re-
commending the creditors of the ex-royal family not
to sell their debts on unfavourable terms, as even-
tually every claim will be discharged in full. M.
DUPIN has also written a letter to the journals, stating
that he has received full power from the Orleans
family to mortgage their properties, and that he has
placed certain funds at the disposal of the Liquidator-
General, M. VA.vin, who will; at once make a pay-
ment on account to the creditors.
The Moniteur announces that M. LEON FA.UCHER,
the Minister of public Works, has appointed M.
FREMY, er-maitre de requites in the Council of
State, to be Chef du Cabinet in his department.
M. HERMAN retains his post as Under-Secretary
of State for the Home Department; at the request of
M. LEON DE MALLETILLE, he has taken up his resi-
dence in the hotel of the Minister.

M. JOURDAIN, Professor of Philosophy, has been
appointed Chef du Cabinet of the Minister of Public
Instruction.

'The following officers have been appointed to the
personal staff of the President of the Republic
Colonel AMBERT ; Chets-d'Escadron PAJOL, EDGARD,
NET, and FLEURY ; and Captain Finirrr.
M. MocgtuaT has been appointed private secretary
of the President of the Republic.
The bureau of the National Assembly examined
on Saturday the Bill relating to the advances to be
made to agriculture. M. TOURRET, the late Minister
of Agriculture, demanded a credit of ten millions,
destined to aid associations or landed proprietors in
forwarding agricultural purposes. The advances the
Bill purposes are to be examined by a special com-
mittee, and the repayment is to be secured by a
mortgage on the property to be improved, and the
claims of the State are in all cases to take precedence
of all others. This last clause was objected to by
many others, but in general the tendency of the Bill
was considered to be good.
The Committee of Finance heard the report of M.
I3ARTHELEMT on the extraordinary credit of 600,000 f.
demanded for the affairs of La Plata. The Com-
mittee concluded in favour of granting the credit;
but, on the proposition of MM. Davin and GUELLET,
the Committee decided that it would demand front
the Government the communication of the instruc-
tions given to the agent of France sent to Monte
Video, a return of the expenses incurred, and an ac-
count of the forces which that city could dispose of.

sioned by his proposition should be provided for, " not;
by doubling, or rather more than doubling, the present;
income, tax, but by the less inquisitorial, and more,
direct and equitable plan of an annual assessment in.
the pound upon the annual value of all realised pro-
perty."—(P. 1303.) This is the true position to 1,
assume. It is carrying out one, and by no means the
least important, of the objects to be attained by the
labours of the Liverpool Reform Assocation, and
we trust that body will never relax their exertions or I
abandon the cause, however great may be the influence,
or valuable the past services of those who recommend.
a temporary cessation of their efforts, until the great
principle has been fully established and brought into
practice.