The Sun.
London, England, 1870-01-06 00:00:00

THE SUN, LONDON, THURSDAY EVENING, JANUARY 6, 1870

the following October, one in January, and the
fourth in March. It is proposed to retain this assess-
ment from April to April, but henceforth to demane,
the whole year's payment in one sum in the month
of January. Thus, the assessment far the year
ending April 1870 was made in April 1869.
Under the old system the three dates of
payment would have been October 1869 (two quar-
ters), January 1870, and March 1870. But, under
the new system, there was no collection last October;
the tax-payer retained the two quarters usually paid
in that month ; and now he will be called upon for
those two, the January quarter, and the March quar-
ter in one sum. He has had a quarter's
credit for the October payment, and in return ho
must advance the March payment. The House Duty
and the Land Tax are similarly affected. These two
imposts have hitherto been collected in two instal-
ments—half in September, and half in March. The
September payment for last year was not asked
for; but both it and the March instalment
are to be collected now. There can 133 no doubt as
to the effect of these changes. One year's payment,
which ordinarily ends in April, will have to be com-
pleted now ; the year's payment which would have
ended in April 1871, must be finished by January
1871 ; and so on. The taxpayer advances a quarter's
money, which he will regain only in the :vent of the

tax ceasing.
The Assessed Taxes are subject I* leen peculiar and
intricate rules. The practice hitherto has been to
collect in one year the impost which has been in-
curred in the preceding year. Thus the person who
kept a carriage, horse, or other article on which
Assessed Taxes are payable, during the year
ending April 5, 1809, would pay the sum in two six
months' instalments, due in September 1869, and
March 1870. In other words, the last of a tax
incurred during the period from April 1868 to April
1869 would not be discharged until March 1870. Mr.
LowE proposed to break on' this cumbrous system at
tile date of April sth, 1869, and to commence pre-
payments in the present month. Thus the Assessed
Taxes for the twelve months ending last April were
to be levied as usual—half last September, and half
next March. From April to January there
was an interregnum for which no imposts
of the kind will ever be paid. But
with the new year the fresh system comes
into force, and the Assessed Taxes are levied in the

shape of licences payable in advance. The collec-
tion, then, will run as follows :—Last September was
gathered the half payment for the year ending
April 5, 1869, and next March the remaining half
will be due ; whilst on the Ist of January the twelve
months' money in advance under the new plan
become payable. It is clear, then, that within the
year 1870 eighteen months' Assessed Taxes will be
paid. In fact, by changing the system from
post-payment to pre-payment, the CHANCELLOR
of the EXCHEQUER would gain an entire
year, and by altering the date of assess-
ment from April to January ho secures three
months more, or fifteen months in all. Against this
period, however, is to be set off the nine months
from April to December 1869, during which the tax-
payer is to be let off altogether, making the net gain

to the Treasury half a year's Assessed Taxes. This
half-year is the arrear of the old system due next
March. Henceforth, of course, the plan will work

regularly.

The extra sum demanded from the subject is a
hardship, against which is to be set the remission of

taxes by the lastßudget, and certain administrative re-
forms. The policy of remitting taxes in order to impose
them in another shape—abolishing the Corn and Fire
Insurance Duties by increasing other burdens—might
well be questioned. Mr. LOWE claims, however,

that these manceuvres with the Assessed and Pro-
perty Taxes will accomplish two objects at once—the
reduction of imposts which has already been
made, and salutary changes in the mode
of gathering the revenue. With respect to the
Income Tax, for instance, it is true that the collection
in three instalments was very wasteful and expensive;
and the payment in one sum will save both money and

trouble. The Assessed Taxes were still more in need of
reform, for not only was the.cost and labour of more
than one payment involved in their case, but the
system of paying for an article after a complete
year of its use often caused a loss to the
country. It was frequently found impossible to
collect upon a taxable article six months or a year
after the person had ceased to use it. There can be
no doubt, therefore, that these reforms -will be good
for the Administration. But though it is always
convenient for the creditor to get his money in
the lump, it is sometimes very inconvenient to the
debtor. Simplifications in the mode of gathering
taxes must always be limited by the ability of the
payer to find the money in large sums. The present
change, whilst it will prove beneficial to the Treasury,
may very likely involve public hardship through the ne-
cessity of making large sacrifices at a " tight "
time of the sear. Moreover, not only are
these taxes to be paid for the future in one
sum, but all at one time, in January. In this respect
the reforms are decidedly objectionable, and,
indeed, will prove impracticable, if Mr. Lowx
does not, at an early date, allow the lump sums to be
paid at different parts of the year. If the taxes
are to be collected in one amount, it must not be
.at
one date,

THE present aoings in connection with the state
Church in the Swiss canton of Neuchatel will form a
remarkable chapter in the history of the Separa-
tist movement. Though bound together by the
c minion tic of a central government, each
of the little fragments which form the Swiss
Republic has absolute authority over its own internal
affairs, and can dispose of its wealth and people at
will, provided the commonwealth be in no way im-
paired. The canton ok Neuchatel has employed this in-
dependent power in disestablishing its State Church.
The movement which has led to this result is certainly
of the most remarkable description. According to an
interesting account given in the Daily .News, the
process of disestablishment has been of the most
complete character, and yet the causes which have
led to it have been equally trivial. The Church in
Neuchatel has but a slight connection with the State,
and the State does little for the Church. The Esta-
blishment represents the great majority; it is liberal
in character, imposes no tests, and is agitated by no
schism. It is on the best terms with the minority of
Dissenters in the canton ; and, indeed, pulpits are
freely interchanged. Above all, the clergy have a real
hold upon the people. In their little district there
is less infidelity and disregard for religion than in any
other part ofSwitzerland—perhaps of Europe. But even
an Establishment of this kind has been overthrown,
or rather has overthrown itself, without difficulty. A.
lecturer commenced preaching against the Church,
a newspaper of " Liberal" principles (in the continental
sense) which was established, and at length a "Libe-
ral" party grew up. Theological controversy became
rampant in the quiet little State, and soon the Libe-
rals petitioned for the suppression of the sup-
port granted to the Church. They were met
half-way by the Synod of the Church itself,
which, fearing the interference of the civil power
might become baneful, and preferring a separate
existence, boldly advocated the very measure which
the Liberals proposed. Hitherto the Church and
the State had worked very well together, but who
can tell, argued the Synod, what might happen to the
Establishment if the Liberals got the upper hand ?
This consideration settled the question. Voluntary
disestablishment was agreed upon, and in less than a
year it has been carried out most completely.
The Church gives up State aid, lives
upon its own property, and governs itself.
There has been no difficulty about money or vested
interests; the details have been settled in a spirit
which "greater" nations might well envy; in
fact, the terms of separation actually offer a
share of the property to any party which
may wish, when the severance takes place,
to withdraw from the main body. On next New
Year's Day this most remarkable proceeding will be
consummated, and the Establishment of Neuchatel
)
will cease to eZifftt...

POLICE INTELLIGENCE.—Ms Day.

MARLBOROUGH-STREET.

CRUELTY TO A HORSE. A DIFFERENCE OF
OPlNlON.—Christopher Collis, cab proprietor, of
No. 54, Redhill-street, Regent's. park, appeared to
answer a summons for causing a horse to be ill-
treated by being worked in an unfit state, and John
Truman, a driver in his employ, was summoned for
working the horse.

An officer of the Royal Society for the Preven-
tion of Cruelty to Animals watched the case.

Mr. Arthur Cherry, Government veterinary
surgeon, said he had seen the horse at Collis's
stables. It had a wound on the right eye, and
other wounds, the hair was off different parts of its
body, and it was suffering from virulent mange.
It was_cruel to work the horse, and its condition
was injurious to other horses.
For the defence the defendant, Collis, called bis
horsekeeper, a man named Gullick, who said the
horse had a scar over its eye, but no other sores;
Mr. IJenry Cox, a farrier, who raid there was no-
thing the matter with the horse, and it was fit to
work ; and another farrier, who also said there was
nothing the matter with the horse.

The defendant, Collis, was fined 10s. and costs,
and Truman 2s. 6d. and costs.

SETTING FIRE TO A HOUSE.—Henry Hinksman,
house decorator, of No. 5, York-street, Mary lebonc,
was charged before Mr. Knox with maliciously
setting fire to the dwelling-louse, No. 5, York-
street.

Sergeant Lawrence Burke, 2 E R, said that at a
quarter to four that morning he was on duty in
Wells-street, Oxford-street, and hearing there was
a chimney on fire at No. 5, York-street, he went
there and saw large sparks coming out of the
chimney. Some of the persons in the house told
him they believed they came from the top room,
and on proceeding upstairs to the top floor he saw
the prisoner in front of a large fire and the place
full of smoke. The prisoner was throwing papers
on the fire, and he said he meant to set the house
on fire. He told the grisoner to desist, and he
replied, " Mind your own business ; can't a man do
as he likes with his own property." The prisoner
then threw some lighted papers on the bed and set
fire to it, and all round on the floor there were pagers
alight. He was nearly suffocated, but took the
prisoner down stairs, and some pails of water being
procured the fire was put out, part of the floor and
a jamb being burnt.

In answer to Mr. Knox, the sergeant said the
prisoner was the proprietor of the house, and lately
he believed had led a secluded life.

The prisoner said all the sergeant had said was
true.

,Mr. Peter Wm. Delamotte, assistant to Dr. Ross,
medical officer to the E division, said that he had
examined the prisoner and found that he was not
in his right mind, and was labouring under delu-
sions.
Mr. Knox remanded the prisoner.

SHOCKING MURDER OF A GAMEKEEPER.
A young man, named Hight, an underkeeper in the
employ of the Maharajah Dhuleep Singh, has just been
brutally murdered on his Highness's estate at Eriswell,
near the town of Mildenhall. On Friday afternoon
Hight was seen to enter a plantation in which a shot
had just previously been heard, and was never again
seen alive. When he left home he intimated
his intention of being back by six o'clock, and as hs did not
return during the night, his friends became alarmed; the
police were communicated with, and a party set
out in search of him. Nothing could be seen or
heard of him until Sunday morning, when his dead
body was found concealed among some furze about
100 yards from the plantation. He had evidently
been brutally murdered, having on his head four wounds
inflicted by blows with some heavy instrument which
completely smashed his skull. Marks of blood, which
an attempt had been made to obliterate, found in the
plantation lead to the conclusion that the unfortunate
man was murdered there, doubtless by the poachers
who were heard shooting early in the afternoon, and
that they returned later in the evening and concealed
their victim in the spot where his body was found. Two
poachers, named Rutterford and Hafer, were seen by a
policeman coming across a turnip field in the direction
from the furze cover where the body was concealed, and
from one of them (Rutterford) a gun was taken, upon
which were subsequently found marks of blood and
human hair ; and there are other circumstances which
seem to point to them as the guilty parties. An inquest
was opened on Monday before Mr. Partridge, the district
coroner, and adjourned for a fortnight. The two men are
in custody.

MR. TREVEL YAN, ON PUBLIC QUES

TIONS.

Mr. Trevelyan addressed his constituents at Hawick
on Tuesday evening. He deprecated a close criticism
of his votes on the ground that, as a Junior Lord of
the Admiralty, he was not so free as an independent
member. He argued that he was elected to support
Mr. Gladstone, and said he bad done so. The Govern-
ment had fulfilled their pledge as to the Irish Church
and were doing so as to economy. With regard to future
policy, he said we must have unsectarian education,
and he did not know as yet whether the question
could be taken up next session. The present House of
Commons would not tolerate an extension of the denomi-
national system. The hon. gentleman spoke in detail of
the Admiralty, in the administration of which there had
been a saving of £30,000 a year, and the work of economy
was only just .begun. It had been said that the Govern-
ment was not popular in what was called "society," but
that was because they (the Government) considered those
who paid the taxes, as well as those who profited by the
expenditure. Mr. Baxter, the Secretary to the Admiralty
was a hard-headed Scotsman, and he had carried into the
management of Admiralty affairs thorough business prin-
ciples. The country must support the Government in
this work if the services were to be economically and
efficiently managed. Mr. Trevelyan praised the present
House of Commons as being thoroughly in earnest, and
determined to support the Government so long as they
promoted really good measures.

THE RESULTS.

(From the Anglo-American Times.)

These habitual recriminations, mis statements,
and use of irritating language against each other,
lead to a very unfortunate material result. Britain
has an immense accumulated capital and a large
surplus population highly trained in mechanical and
agricultural pursuits, and naturally the best fitted
of all people for emigration. America has a bound-
less capacity for the employment of both, and the in-
terchange would benefit the two nations, more espe-
cially the United States, to an extent no one coun-
try ever benefited another since the creation of the
world; yet, deliberately with their eyes open, these
two, calling themselves the most intelligent of com-
munities, are incessantly engaged in repelling the ad-
vantages each could confer on the other. Nor that
only; twice the best efforts of each have been em-
ployed to annihilate the other, and since the birth
of the one nation it has scarcely cgased to assume
an attitude more or less hostile to its parent. Eng-
land has hitherto successfully endeavoured to divert
its emigration to other channels than the United
States, and while scores of millions have been sunk
in the wildest schemes or overflowed in a fertilizing
shower from Timbuctoo to Japan, that country
which could yield it the best return has been more
or less avoided. Deliberately questions are kept
open which may at any moment end ►nger peaceful
relations, and when one is settled another arises as
I fertile subject for bickering, for unfriendly di-
plomatic correspondence, and Parliamentary de-
bates. While the English poor are starving, Ame-
rica is becoming German ; while English gold is
sunk in millions in unfruitful enterprises a large
proportion of the most productive soil in the
United States remains among the waste places of
the earth, and much of its unequalled mineral
wealth is undisturbed. A conspiracy against British
power, which so far came to a head as to cause an
invasion of Canada and an abortive rising in Ire-
land, has been fostered in the United States. On
the other hand, during the Confederate war, a
conspiracy against the United States was so fos-
tered and encouraged on thesoil of Britain that Eng-
land became the naval base of the rebel Govern-
ment, and ships, which had never seen any other
than an English port, openly cruised against the

commerce of the' United States, and burnt prizes
an the high seas, British action prolonging the cruel
levastating war. Such are the benefits conferred on
each other by these kindred nations, of which assur-
edly we have had enough, and the time may be
considered to have arrived when they might go
on the other tack, and try if an interchange of
friendly instead of unfriendly offices, of kindly
instead of lying statements about each other, might
not have a more gratifying effect. To judge froth
the correspondence recently published on the Ala-
bama claims, and the numerous pamphlets which
reach us on the subject ; from the PRESIDENT'S
Afessage ; and the temper of the Senate and the
people, there is as little chance as ever of a speedy
settlement of this irritating question. Thcl words
of General GRANT are vague, and Lord CLAREN-
DON's point is well put, that before Great Britain
can renew negotiations her MAJESTY'S Government
must clearly understand what the demands of the
Washington Executive are. Another point appears
to us to be clear, that if the vague claims made
from Washington become embodied in a tang-

ible shape, they will be unhesitatingly and at every
risk rejected by England. There are no people more
,Astinate and more determined than the English
when they reach the conclusion whereon they have
made up their minds to stand ; and those who best
know America consider that if the affair ended in
war, that the Republic would probably, in the end,
become the greater sufferer; indeed, in consequence
of its triumph in the sure capture of the British Pro-
vinces. The unity of the Continent thus achieved
would introduce the rot into its core, which might
eventually cause disruption. Of all things is it
necessary for the United States to avoid making any
accession of territory by the conquest of the inhabi-
tants over its northern boundary. If Great Britain
will not yield what the United States Government
considers satisfactory terms, the dispute must re-
nain in abeyance to the present loss of both sides,
and not only loss, but danger. In the first place,
BOUTWELL may as well docket off his scheme,
for funding abroad one billion dollars of the Na-
tional _Debt at a lower rate of interest, for the
!nformatioa of his successor ; for, with England
nit of the market, And the continental capitalists
frightened, we cannot see a chance of its present
,uccess. In the next place it will matter little
whether the late combination of the Erie share-
holders, including Messrs. BISCHOFFSHEDI, HEATH,
RAPHAEL, SATTERTII\VAITE, and others, be success-
ful or not in trying their case before the Supreme
Court of the United States, to any but themselves.
For the main interest of that question is whether
English investors in any State will be protected in
their rights by the highest tribunal of the land
against the bought judgment of a State judge. If
mother attempt be made to settle the Alabama claims,
and this time the propositions of the United States
Government be rejected by England, the subject
will have entered a new phase, and one wisely
or foolishly sure to alarm such timid people
as investors. We are confident that Americans
have as yet but little appreciated the benefit that
would accrue to the Republic through such con-
fidence firmly implanted in the minds of British
investors, as would induce them freely to em-

bark in enterprises designed to develop, American
industries. If six or seven per cent. be a high rate
of interest in England, and the money can be used
so as with safety to produce twelve or fifteen per
cent. in America, both the English lender and the
American borrower will benefit largely, yet perhaps
neither will benefit so much as the community at
large. A more enlightened and liberal policy, a
policy which removed every stumbling-block from
between the two, which encouraged emigration and
investment, would, we are convinced, meet with
quick and happy results ; and we would this New-
year's-day recommend it to the attention of both.