The Sun.
London, England, 1848-03-13 00:00:00

to' inning

LONDON, MOIIDAY,IitARCII 13, Is4B.

Two sights have already been consumed in the
diieussion which has taken place on Mr. HumE's
amendment for limiting the period for which the
iaeome-tax shall be renewed to one year, in place
el three, as demanded by the CHANCELLOR of the
kzeirimuza ; and, as yet, the real question has
seareely been *hided to. The free-trade policy
veonld ant* to have formed the subject of the debate,
rather than the ways and means, by which the
national expenditure is to be provided for, and the
interest of the 3gational Debt duly satisfied. Few,
indeed, of those who have spoken on either side have
ventured to defend the justice of the tax in its
present form. Perhaps the Right Honourable
erentleman the Member for the University of
Genbridge is the sely person ratio would be found to
laud the prinetple as whisk it is levied, or to assert

that because there must be some degree of inequality
in the pressure of every tax, that no attempt should
be made to adjust or modify it, or to equalise the
burden as far as practicable. " You can only coun-
teract the pressure of one tax by the pressure of
another," says the Right Hon. Gentleman, and by
this convenient and summary argument he disposes
of every possible grievance that can be brought before
him. To render this argument, however, of any
avail it should be shown that those who are called
to contribute beyond their fair propor-
tion have hitherto contrived to escape the
hands of the tax collector, or to pay
less than they should be made responsible for. We
suspect that it would be a work of some difficulty to
show that this was really the case. On the contrary,
there is scarcely a person embarked in any trade or
profession who is not subjected to peculiar burdens,
from which the owner of realised property is ex-
empted. Take, for example, a legal practitioner in
either branch—barrister or attorney. In both in-
stances heavy stamp duties must be paid before the
party can be admitted to practise, or even to com-
mence the course necessary to qualify him for
admission on a future opportunity. Thus the former
pays a heavy tax when entered as a student,
and again upon being called to the bar.
The latter, when his articles are executed,
and again upon being enrolled as an at-
torney. If the amounts thus paid were invested in
annuities on the lives of the parties by whom they were
paid, they would probably exceed an average of five
per cent. on the total incomes realised by the parties.
But attorneys and other persons practising under the
bar as special pleaders, conveyancers, &c., are still
more unfairly treated, inasmuch as they are required
to pay a considerable sum annually for the certificate,
without which they cannot be permitted to practise
the profession for which they have already qualified
themselves by paying large sums to the
national exchequer. This poll tax of 121.
per annum is considerably more than the
amount of income-tax levied on these practitioners.
How enormous are the duties for licenses levied on
the various classes of tradesmen for liberty to pursue
a specific trade, or to deal in various articles—the
stamp-duties on receipts for money or bills of
exchange, which must be taken in the course of
business—the tax on the employment of clerks. All
these things act as direct taxes on the amount of
incomes derived from the various trades or professions,
which are wholly unfelt by the idle gentleman living
on his property. To come to something like a fair
mean result, all the inequalities should not be on the
same side, or unduly pressing on the same parties.
It has been argued by the supporters of the
Ministerial proposition, that the limitation of the
vote to one year would necessarily imply that the
income-tax should altogether be abandoned at the
end of that time, and that a great blow would
thereby be inflicted on the public credit, which
might lead to the most injurious consequences.
There cannot be a greater mistake than this. The
supporters of the amendment by no means go to
that length. They desire that the expenditure of
the country should be closely investigated, and that
every practicable reduction should be made. therein,
so as to bring it within the national income. They
conceive that it will not require three years
to form accurate opinions as to the amount of
these reductions, but that one year will be amply
sufficient for the purpose. The inquiry, however,
should not be restricted merely to the savings that
may be effected—the whole system of taxation should
undergo a close and searching revision, So as to have
the amount as fairly apportioned as possible—to
strike off or diminish those imposts which unduly
press upon industry, and are consequently injurious
to the best interests of the nation, and to fix upon the
best substitutes therefor. Those who say that no
amendment is possible, that our present system is
perfect, that there is no unfairness or inequality in
its pressure, may vote for the longer period ; but we
cannot understand how any person who objects to any
portion thereof can do so. It would doubtless be far
more agreeable to the CIUNCULLOB of the Excineauen
that he should be rendered independent of the House
for three years ; but which is more desirable for the
community at large, that the Minister should be de-
pendent on the House, or the House dependent on
the Minister ? There cannot be much doubt as to
the response that would be given to this interroga-
tory. It is the especial duty of the representatives of
the people to guard the public purse—to watch vigi-
lantly over the taxation of the country. They must
not shrink from that duty, or place the control out of
their own hands for too long a period. If they
should do so, a day of reckoning may arrive, when
they shall be called upon to render an account to their
several constituencies for their votes this night.
We must again repeat that the question is, whether
any attempt shall be made to improve our financial
system, or whether the enormities and absurdities
under which the nation is now suffering shall be
perpetuated.

The foundations of Absolutism in Germany are
crumbling away, and, as a resident in the Austrian
capital has well expressed it, "The lightning has fallen
from Paris upon Vienna!" Rumour declares that im-
mediately upon the downfal of M. GUIZOT, Prince
METTER/INa delivered in his resignation. Scarcely
had M. DE LAMARTINE proclaimed the existence of
a French Republic to the Parisians, when the Arch-
duke STBPII2II declared to the imperial councillors of
Schoenbrunn, that constitutional reforms must either
be granted to the Hungarians, or that the authority
exercised over that kingdom must be rendered de-
pendent upon the casualties of civil warfare. The
Viceroy (the Archduke LUDEVIG) is said to be opposed
to every species of concession, while the mother of
the heir to the crown of RonoLpn (the Archduchess
SosulA) is solicitous to secure the affections of the
population by yielding to the liberal movement.
While these extraordinary topics are being agitated
in the stronghold of despotism, the more westward
principalities of the German Confederation are shak-
ing off the manacles of centuries. The latent
liberties of the noble land contiguous to the Rhine
are beginning to bloom forth—their vitality, their
vigour, and their beauty having been evoked by the
germinative heat of the late Revolution. Nassau has
gained a Liberal Constitution, ensuring, among other
advantages, a rtational guard and the perfect freedom
of the press. The freedom of the press has at
length been granted to his subjects by the
patriotic Sovereign of Prussia. Liberty is secured
to the inhabitants of Hesse Darmstadt by the nomina-
tion of a Radical Minister to the conduct of the
internal and political affairs ofthat Duchy. A nearly
similar guarantee has been afforded to Hesse Cassel.
A proclamation, announcing the preparation of a
variety of comprehensive reforms, to be confirmed by
the assembled states of Bavaria, has created an inde-
scribable satisfaction among the citizens of Munich.
In Leipaic the abolition of the censorship has renewed
the aspirations of Saxony. Throughout the motly
states of Fatherland, the spread of these generous
ideas is proving as magically contagious as in the
Italian peninsula. Even Belgium, whose diadem is
worn by the son-in-law of the dethroned tyrant of
the Tuileries—even Belgium is asssisting in the dif-
fusion and enforcement of those great principles of
human liberty by the recognition of the adjacent
Republic established by the Parisians, as well as by
the adoption of several novel and democratic reforms.
Unless some continental war interrupts the pacific
and facile march of these opinions, Europe must very
speedily be revolutionised from the Zuider Zee to the
Cape of Spartivento. "Cursed be he who shall light
up a civil war in France !" is the exclamation
uttered by ODILON BARROT in his recent
letter to GARNIER PAGES. " Cursed be the
Government,"
say we, " which shall evoke a dis-
cord among the nations !" War would be the
greatest obstacle to the liberation of the Europeans
—the only obstacle, in truth, because without that
impediment the power of the popular will must prove
irresistible.
Whilst these enormous changes are taking place, it
is incumbent upon France and England to continue
in the van of the glorious movement. France has
advanced herself to the front rank of those nations
which are in the march of Liberty. She has
earned for herself the glory of being the
Standard-bearer of Freedom. In 1792 she
rose for the first time in vindication of the
rights of humanity. In 1830 she gave royalty its
last chance of consecrating itself by a more intimate
association with the multitude. In 1846 she has

risen again in her sublime indignation=she has blown
the last trumpet of republicanism—she has planted
the banners of democracy upon her palaces—she has
declared that. kingcraft shall be no more. France,
therefore, by a triple right, has become the Standard-
bearer of Freedom. England, on the contrary, has
presented to the world, for three centuries, a
spectacle of the progressive development of a
popular and representative constitution. In Eng-
land the great problem of society has been
solved almost as by a miracle—the political
circle bas been squared—there has been a perfect
quadruple alliance between the four predominant
powers of civilised life democracy, aristocracy
autocracy, and theocracy ! The Church, the King,
the nobles, and the people have severally imparted
motion to the complex and admirable machinery of
the Government. While, however, England has
presented this wonderful spectacle to the world, she
has reserved (except by the involuntary force of her
example) all the blessings of the freedom which she
has acquired to herself. She bas even fought side
by side with the soldiers of northern despotism for
the triumph ;of dynastic power and the re-estab-
lishment of the system: of absolute govern-
ment upon the Continent. France, with very dif-
ferent sentiments of international fraternity, became
not merely the prophet but the apostle of free insti-
tutions ; she scattered abroad the seeds of that know-
ledge which bad been planted by the encyclopaedists,
and which had ultimately grown up into the Tree of
Liberty; she rendered herself not only the Standard-
bearer but the Gladiator of Freedom. The unseen
spirit of Republicanism marched under the eagles of
her great EMPEROR, and left the pressure of its footprints
upon the soil which had been saturated with the blood
of his victories. Thirty years of peace have allowed
those seeds to germinate, and those footmarks of free-
dom to become hardened. The seeds have struck
their roots deeply into the hearts of the nations ; the
, footmarks have connected them with each other by a
visible association, and have thus afforded an addi-
. tional argument to the fraternizing impulse of the
age.

Again France has sounded the tocsin of liberty—
a Republic has been proclaimed in Paris. England
has now an opportunity of expiating her criminal in-
terference with the Continent. Let the convocation
of the National Assembly, and the consolidation of
the French Republic, be the signal for the atonement
of Great Britain.

The Rhenish Observer and the Official Gazette of
Vienna of the 4th have au article on the French
Revolution, in which, after some very violent remarks
against the new system, which the writer calls the
reign of terror and disorder, he says—" We have no
need to say that these principles compromise society
and existence. Happily, the mine laid under Germany
and Italy has exploded at Paris sooner than the in-
cendiaries expected, and Europe has a view of the
abyss into which it was intended to plunge her. In
such circumstances there is but one means of safety,
the firm attachment of the people to their governments,
and their faithful and honourable fulfilment of their
duties in the hour of danger, in every station and
class of society. Relying upon the virtues of the
subjects under the sceptre of Austria, this monarchy
may calmly wait for events, strong in its reliance
upon PROVIDENCE, and in its confidence in its people?'

The Cologne Gazette announces that the magis-
trates and presidents of the bourgeoisie of Hanover
recently addressed a petition to the KING to demand
the representation of the people in the Germanic
Diet, and the immediate convocation of the States.
The petition was transmitted to one of King
ERNEST'S Aides-des-Camp.
The Hamburgh Correspondent positively announces
that the railroad company have received orders to
prepare special trains for the conveyance of a Prus-
sian corps d'arnzie of 25,000 men, which is about to
proceed to the banks of the Rhine.

The Prussian State Gazette states that the Hun-
garians are only one step from revolution. They
'have addressed the boldest demands to the Court of

Vienna.

Accounts from Lombardy state, that on Tuesday,
the 7th, martial-law was proclaimed at Milan. The
Podesta Calati, in accord with the municipal council,
has protested against this measure. Milan wears the
aspect of a town in a state of siege. At nightfall
all the shops are shut, and at nine o'clock the cafés,
hotels, and restaurants are also closed. The law
against assemblages of the people is so rigidly in •
terpreted, that three persons are not allowed to walk
abreast. At every moment troops preceded by their
drums beating are traversing the streets. The
artillery also is repeatedly passing with
lighted matches. The director of the po-
lice, who had shown during a week unequivocal
signs of mental alienation, has resumed his sad charge.
The commissary who committed suicide was named
DE 311ERCANTIL The news from the province con-
firms the report of the revolutionary movement of the
Valteline, and more particularly that of the Valca-
monica. We are without details ; but if we are to
believe private letters, the commissary who trans-
mitted to the central Government of Milan a report of
the events which have occurred, concluded his dispatch
with :the following words :—" I am forced to wear
the tri-coloured cockade while I am writing to you.
This circumstance is of a nature to make it be be-
lieved that the insurrection was successful."
We have letters of the Bth from Turin. The
whole of the Cabinet had resigned, and Count
BALA°, the author of the " Esperanaa du
Italia," and Mr. PARBTO, a Genoese, charged
by the KING with the formation of a new
Ministry. The articles of the Constitution had been
published, as well as the ordinance regulating the
National Guard. The greatest content prevailed in
the whole of the kingdom of Sardinia.

The ilfoniteur Grec of the 29th February announces
the arrival of M. Mussuaus, the Turkish Ambassa-
dor, at Athens. He had received and returned the
visit of the Greek Minister for Foreign Affairs, and
had been received by the KING. Other accounts state
that on his landing every ship of war had been pur-
posely sent from the Pincus, in order that he
might not be received with the customary salute ; but
upon his remonstrating against this insult, he received
assurances that the first ship of war that arrived in
the Piraeus should salute him.

Madrid papers of the 6th have arrived.
The Progresistas have presented a petition to the
QUEEN, praying her MAJzsrr not to sanction the
law presented to the Chambers for conferring on her
Ministers despotic power. The Progresista journals
which published this petition were all seized, by
order of NARVABI. The dispatch from the Chargé
d'Affaires of Spain at Paris, announcing that he had
had the formation of the Provisional Government
officially notified to him, was communicated to the
Cortes by the Ministers. It is said they hare de-
termined not to recognise the French Republic until
after the holding of the National Assembly. Senor
ISTURITZ left Madrid for London on the 6th, to re-
sume his duty as Minister.
MADRID BOLSA, MARCH 6. The Three per
Cents. were done at 241 at 50 days; the Five per
Cents. at 14} for paper; the Debt without Interest
at 61; and the Coupons at 10 for cash.

LINCOLN.—The writ for the election of a Member
to supply the place of Mr. Seely arrived here on
Saturday. By the mail of that morning Mr. T. B.
Hobhouse, formerly M.P. for Rochester, arrived also,
and commenced a canvass. No other candidate has
yet appeared, but, let who will come, Mr. Hobhouse's
success is certain. The nomination is Wednesday,
and the polling Thursday.

LORD BROUGRAM.—We are happy to learn, from
letters received by Lady Brougham on Saturday last
from Cannes, that the Noble and Learned Lord was
recovering from his severe illness. His Lordship had
been confined ten days to his bed by a quinsey in the
throat, and he had to undergo the operation of lancing
three times by a medical practitioner of eminence, who
came expressly from Nice for that purpose. In conse-
quence of the severity of his illness, the Noble and
Learned Lord does not intend to leave Cannes for Eng-
land before the 28th inst., and will then travel by easy
stages to London vii Paris.
It is rumoured, that in the event of the withdrawal
by Mr. Craven Berkeley, of his claims to the support of
the Liberal party i❑ Cheltenham, a member of the house
of Sherborne is inclined to step forward for the vacant
honour. We believe, that previously to the late con-
test, the feelings of Mr. Ralph Dutton were sounded on
this subject, and that he was then deterred from coming
forward by a delicacy as to the prior claims of the house
of Berkeley.--Cheltenham Examiner.