The Sun.
London, England, 1848-12-27 00:00:00

veyed through the medium of his own enthralling
biography.* DON VICENTE M. DE PEREDA is the
exponent of the aspirations of the Spaniards, and his
exposition is embodied in the form of a brief but ad-
mirably-digested pamphlet.t On a future occasion
we shall revert to the more voluminous work of the
Neapolitan General; at present our observations must
be restricted to the brochure of the Progressista.
Before entering upon the consideration—first, of
the situation of his country ; and, secondly, of the
national aspirations of the Spaniards, DON VICENTE,
in a few introductory paragraphs, alludes to the cir-
cumstances under which his pamphlet is composed-
His love of liberty, he says, is a love vehement and
instinctive ; and he does not hesitate even to declare
that his sense of the ruin and degradation of his
country is so profound, that he is prepared to
yearn even for the establishment of a despotism, sup-
posing that that despotism were the necessary condi-
tion by which the nation might emerge from the
execrable alternative of the factions which in tarns
effect its oppression and its impoverishment. "La
ruina y degradacion en que veo postrado d mi pais,"
he says, "me haria desear aun el despotismo, si el des-
potism° fuera condicion necesaria para salir de la
odiosa alternativa de facciones que por turno nos opri-
men y empobrecen." In speaking thus emphatically,
however, he implies, by the phrase " a despotism," a
strong, irresponsible, and beneficent Government, not
" a despotism at once oppressive and turbulent—
tyrannical in its dominion and anarchical in its insta-
bility : despotismo, opresivo y turbulento—tyninico en
su dominio, y:andrquico en su instabilidad." No
expression could have been selected, either from the
language of SHAKSPERE, or from that of
CALDERON, which would more felicitously define
the character of the'arbitrary authority at this pre.
sent moment dominant at Madrid—" a despotism at
once oppressive and turbulent—tyrannical in its do-
minion, and anarchical in its instability 1 " For the
suppression of this odious Administration, the only
effectual means, in the estimation of the pamphleteer,
is the organization of that "national party" which he
has already so well and energetically defined.
Speaking of the degeneracy of the present rulers
of his country, Don VICENTE DE PEREDA asks :
" From what has a position of so much degradation
emanated ? Why does the nation endure a Govern-
ment which thus oppresses and vitiates it ? Has the
Spanish people, then, lost its former elevation of cha-
racter, its valour, and its national pride ? How can
it tolerate a tyranny so base and contemptible ? How
does it come to :pass that affairs have fallen into a
situation so insignificant, so anomalous, so antago-
nistic to the national sentiments ? "—P. 9. The
answers to these interrogatories are only too obvious.
The degradation has emanated from the disunion of
parties. The nation has submitted to the despotism of
the Duke of VALENCIA and to the corruption of the
Duchess DE RIANZARES, because, without relying
confidently upon its own innate energies, it has per-
mitted the pernicious system of foreign interference
—a system which ultimately gave rise to the formid-
able faction of the Afrancesadoes. The Spanish people
have not, in truth, lost their elevation of character,
but they have allowed that character to be insulted
with impunity, they have forgotten for a while the
instincts of their pride and the excitations of their
valour. Base and contemptible though the tyranny
of NARVAEZ has been, the Spaniards have proved
themselves culpable by the apathy with which they
have witnessed a Prince of the Orleans dynasty en-
tering the Peninsula under the protection of cannon
and dragoons, marrying the INFANTA almost by vio-
lence, and in this manner forcing upon the throne a
foreign and prospective dynasty, in violation of the
Treaty of Utrecht, and solely for the emolument of
the depraved wife of Musioz. Such are the reflec-
tions which must force themselves bitterly upon the
mind of every honest-hearted Spaniard, overwhelm.
ing him with a confusion of sentiments only com•
parable to that of the unfortunate Portuguese who

in the intrigues of the CABIALS, have beheld a re,li
zation of the fantastic picture of the poet

" The puzzling sons of party next appear,
In dark cabals and nightly junto's met,
And now they whisper close, now shrugging, rear
i Th' important shoulder ; then, as f to got
New light, their twinkling eyes aro inward set.
No sooner Lucifer recalls affairs
Than forth they various rush in mighty fret ;
When lo ! push'd up to power, and crowned their cares,
In comes another set, and kicketh them down stairs."
Without prejudging the merits of the question now
at issue in the Spanish peninsula, the people of Eng-
land should listen to the voices of those who express
the opinions, not of individuals, but of millions—

voices such as those of ESCO:i.URA and of OLOZAGA

.den tified with the same class of politicians, that class

which aspires with sincerity to raise the nations:

chlraeter of the Spaniards to its preper elevation
among the peoples of Christendom, DON VICENTE DE

PEREDA. has a right to claim from all unprejudiced
intellects the attention due to the misfortunes of a

noble, unoffending and abused race—and such misfor-
tunes of a race thus noble, thus unoffending, and thus

abused form the theme of the pamphlet to which
we have referred. This is surely not exactly the

moment in which to treat the misconduct
of a debauched Court, or the misdeeds of an execrable

Administration with any fribbling delicacy—when
we find our Ambassador dismissed with insults more

gross than are elsewhere to be discovered in all the

records of either ancient or modern history. If ever

a nation merited the respect and gratitude of a foreign
Government, that nation is Great Britain, and that
foreign Government is the Government of Queen
ISABELLA. For it was through the English blood
that was shed, and the English money that was ex-
pended, and the English energies that were called
_ _ _

into play for her defence, that the daughter of FEE
DLNAND VII. was enabled to wear the crown o,

Pauli,. And yet it is England alone that ISABELLA
has treated with contumely, it is the English Ambas-
sador alone that ISABELLA has driven from the shores

of Spin, it is the English multitude alone that

ISABELLA has most shamefully and flagitiously de-

- -
'rauded I These are reasons, enow, in all con-

science, why we should not affect any frivolous
feelings of delicacy. Let the Spanish bond-

holders, moreover, rest assured of this, that
Viscount PALMERSTON is not the man to yield
one iota of their claims, to submit in any one parti-
cular to the insolence of an ungrateful Sovereign and
of an ungracious Cabinet, or to abate one jot of the

dignity of tbat great country, the maintenance of
whose glory and reputation he has so often shown

himielf to regard as the loftiest object of his ambition,

both as a statesman and as a diplomatist. Let the

Spanish bondholders, we say, rest assured of this !
• - -

_ .
And let some one amongst the numerous patriots of
Spain answer that question which has been so fre-

quently put to ourselves by our private correspondents
—Whether the Conde DE MONTEMOLIN, in the event
of any dynastic change at Madrid, would be pre-
pared to recognise the claims of the English creditors
upon the Spanish Exchequer ?

In addition to the total abolition of the Excise
establishment—with the exception of the duties on
malt and British spirits, which should be transferred
to the Customs—Mr. MACGREGOR suggests other
reductions of a very important character. In the
Customs he proposes the total abolition of the entire
tobacco, distilled spirits, daties, save on
items, that is to
say) on tea, sugar and
cwaisns
wines,
ss:
coffee
d r ied afnrduitsc,ocaonati
spices. The remaining
should be admitted
duty free, and a considerarblieles
sp.igrihttsma, principall
exipenditure would be
thereby saved in the collectioen
amount heretofore obtained from fact,
the aggregate
scarcely worth the trouble and
ex these sources was
A most vexatious and annoying creasnssoef i
of collection.
thus henceforward be completely got ridmp of will
will
the
great principles of free trade will be materially,a"
moted and advanced. Indeed, the doctrine
aava
ncepro.
by Mr. MACGREGOR, " that no article should
be
d
taxed with reference to its origin," or, in other
words, that duties should be levied merely for fiscal
purposes, and not for the sake of protection, embodies
in itself the entire creed of the free-traders.
___

We next come to the assessed taxes, which, al-
though of a direct character, are so partial and op-
pressive in their operation, and so objectionable in
many particulars, that we hail with the utmost de-
light the proposition of Mr. MACGREGOR to abolish
them altogether, with one single exception, viz., the

* " Memoirs of General Pepe. Written by himself."
3 vols. 8vo.: Bentley, London, 1848.
f" La Situation contra El Des‘o Nacional. Por
Don Vicente M. De Pereda," pp. 46, 8vo.; Dalton,
Loudon, 1848,

unredeemed land tax. There are obvious reasons
why this latter tax should still be retained. Its repeal
would, to a certain extent at least, subject the Legis-
lature to the charge of a breach of faith towards those
who redeemed their own land tax by paying
large sums of money into the national ex-
chequer. The persons who did not choose
to avail themselves of the facilities that
' existed for freeing themselves of this burden,
could scarcely hope that so great a boon could be
granted as a reward for their negligence and apathy.
The net amount of the unredeemed land tax produces
1,139,1481 ; the other assessed taxes, amounting in the
whole to 8,245,9191., should, according to Mr.
MACGREGOR'S views, be struck off altogether, as he
considers them to be " not only inquisitorial and
grievous in the collection, but exceedingly injurious
in their operation, being detrimental to industry and
to the employment of artizans, and the labouring
classes." The truth of the above statement
will be unhesitatingly admitted by every householder,
so far as the taxes on light and air are concern( d,
the objections to which are forcibly set forth by Mr.
MACGREGOR, in the following " Reasons for their
Abolition :"—" Being inquisitorial and vexatious in the
assessment and collection—injurious to the health of
the population; being objectionable as regards archi-
tecture, cleanliness, and restricting the employment
in glass, manufactures, of joinerswho make window
frames, of glaziers and painters, and being a tax
unequal in its assessment, as large houses do not re-
quire the same number of windows, in proportion to
rents, as small and middle-sized houses." The other
items, however, are not less detrimental to the com-
munity, although their injurious character may not
be quite so apparent at first sight. Thus, for instance,
the tax on servants, which realises about 200,0001. per
annum, and against which Mr. MACGRSGOR adduces
the following reasons, viz.—" Being a tax which limits
the giving employment to servants, and by their not
being employed, the occupation of others is limited, as
cloth merchants, tailors, hatters, shoe-makers, &c., for
their clothing," &c. He also adds, most truly,
" Every limitation of employment, whether of ser-
vants or others, limits industry and increases the
poor-rates." In place, therefore, of this tax pressing
exclusively on wealthy persons, who can afford to
pay for the luxury, it really operates against those
who are seeking to support themselves by their
honest industry, and against the various tradesmen
whose business would be extended by the additional
demand created if this fiscal impediment were

• removed.
Again, the tax on carriages is supposed to affect
the rich exclusively, and it is said that the amount
collected (about 428,0001.), does not in any manner
affect the poorer classes ; Mr. MACGREGOR, how.
ever, shows that the " tax is grievous, as it limits to a
most injurious extent the employment of artizans and
workmen. The great proportion of the value
of carriages, of whatever description, and their
appurtenances, being the labour and skill of
coach-builders, coach spring-makers, coach-smiths,
curriers, cloth-manufacturers, coach painters and
glaziers, harness-makers, saddlers, &c. The employ-
ment of carriages creates also employment for coach-
men, servants, and horses, Sze."
Equally cogent reasons are adduced for the
removal of the other taxes. Some are most
inequitable, as where certain dealers are taxed
exclusively for liberty to carry on their trade
or business. The assertion " that the most
convenient adjustment would be to abolish
them altogether, and to substitute a direct tax upon
the profits of all realised property" is thus fully borne
out.

In the stamp duties, which are so unequally
assessed, the smaller operations paying at least ten
times the amount of the larger, Mr. bIACGREGOR
advocates "an equitable adjustment of the entire?'
Ile also, as we have already stated, proposes the
abolition of the stamp duties upon fire and marine
assurances, which produce about 1,250,000/. annually.
The reasons for their repeal are, as usual►
perfectly conclusive :—" The stamp duty upon fire
insurances (he says) is annually about double the
amount charged for insuring property. This high
duty not only greatly prevents the insuring of pro-
perty, but property not insured is frequently exposed
to danger by the firemen with their engines not
exerting themselves to extinguish uninsured property,
as they are directed by the company who pay them
to take care, in the first place, to preserve the property
insured." And again he says, "On marine insurances
the stamp duty is so heavy and pernicious that a great
part of the insurances which would otherwise be
effected in England are made at Antwerp, Rotter-
dam, Amsterdam, and Hamburgh."
There are sufficient reasons adduc ed against most
of the other duties, but as the approach to a system of
direct taxation exclusively must be gradual, Mr. Max.
GREGOR does not press for their immediate abolition.
In the Post-office Department Mr. MACGREGOR

asserts, " that as the Government should never pos-
sess a monopoly of trade, the Post-office charges should
be regulated, not with a view to revenue.

but to the purposes of covering all the expenses re-
quired to convey letters and intelligence with security
and with rapidity." We have th us placed the views
of those eminent financial reformers before the public,
and, as we have already stated, we prefer the sug-
gestions of the Hon. Member for Glasgow, not only
because they were first put forward, and probably
formed the basis on which Mr. COBDEN framed his
budget, but as being more comprehensive
in the details, and leading progressively to a better
system of imposts, when " the annual rent or profit
of property would form the whole amount of equitable
taxation, levied upon all that could equitably constitute
the WHOLE NATIONAL INCOME ;" everything that is
found injurious and oppressive will be struck
off in time, and the hiatus supplied by a direct
property-tax ; while Mr. COBDEN still allows
the unjust and iniquitous system of indirect
taxation to prevail, and only seeks to relieve in-
dustry—to promote employment—and to extend the
principles of free trade, by the amounts which can be
_ _

saved from the national expenditure. We, therefore,
believe that Mr. MACGREGOR has put forward more

statesmanlike views, which will find greater favour
with the:great body of the people—with all those who
are dependent on their daily labour for their daily
bread.

Mr. MAcintaGoa also makes an important sug-
gestion on the subject of currency, by proposing
to save the interest of Exchequer-bills "by the
Exchequer-bill office issuing paper not searing in-
terest, but being at all times a legal tender—as much
so as Bank of England notes are now."

This is too important a subject to discuss at the end
of an article, but the opinions of the Member for
Glasgow on this point contrast most favourably
with those of the Member for the West Rid-
ing, who sustained by his votes, the Act
of 1844, and the monetary policy of Sir
R. PEEL and Sir CHARLES WOOD, in the se-
veral divisions in the Committee on Commercial Dis-
tress, and arrayed himself in opposition to the tried
and veteran Reformer, JosErH HUME, in supporting
the report that was ultimately agreed to by a majority
of two only, the vote of RICHARD COBDEN thus
turning the scale which would otherwise hare been
equally balanced.

ISIDLLE. JENNY LIND AND THE TOXTETH Hos-
PITAL.—What a glorious creature is Jenny Lind!
Though she can obtain thousands of pounds by the ex-
ercise of the splendid gilts with which nature and art
have enriched her, she never refuses to make a generous
bestowal of her services at the call of charity. Call
after call is in this manner made upon her benevolence,
yet each solicitation meets the wished-for response. Her
labours, and their rich results, in London, Birmingham,
and Manchester, are familiar to our readers, and now
she has consented to appear at a concert, in Liverpool,
for the benefit of the fund for enlarging the Souther'
and Toxteth Hospital. The response will, without
doubt, be munificent, and assuredly the people of Liver-
pcol will not be behind any in their appreciation of a
generosity which, in its abundant exercise, is without
parallel. The concert will take place on Saturday, the
6th of January, at two o'clock, at the Royal Amphi-
theatre. It has been arranged that it shall be a day
y—
chartered e rd
a t h
vessel
performance, in order to accommodate the many
'wealthy families who reside beyond our suburbs.—Liver-
pool Albion.
P.ENTONYILLE EXILES FOB THE CAPE OF GOOD
HOPE.--Yesterday s
Lordsof C7OOI itiosnssi onbeurrsthoernt hfoerAtht
conveyance of convicts. She will be fitted out at Dept-
ford, where she will receive on board about 100 Penton-
vine exiles and convicts for Bermuda. On landing the
number appointed to serve their period of banishment,
she will receive on board a certain number of Bermudian
transports who, with the Pentonvillo exiles, will be con-
voyed to Simon's Town, Cape of Grood liupe, and lauded
as free emigrants.