The Sun.
London, England, 1870-04-16 00:00:00

THE BUDGET.

The Economist remarks Mr. Lowe has surmounted the
only danger to which he was exposed—that of being too
clever. The main point of his policy is the division of
almost the whole surplus between the reduction of the
income tax and the diminution of the sugar duties. This
is indeed what everbody expected. An additional penny
on the income tax was imposed to meet the charge of the
Abyssinian expedition, and of course that penny ought
to be taken off. The special war charges heaped for
convenience on the income tax have a first claim for re-
moval as soon as peace begins and our income allows it.
As to the reduction of the sugar duties, in London there
are some doubts, but all the cheaper press and all the
organs of the working men have no doubts. And we
think they are right. We are not in favour of a "free
breakfast" table ; we wish to preserve the power of taxing
such articles as sugar and tea hereafter; and if we once
take such taxes off it may ruin half a trade to re-establish.
them. But, subject to the prior claims of this State neces-
sity, we wish to lighten the burdens of industry as much
as possible an 4. to quicken trade as much as possible. And
this is just what Mr. Lowe does. The reduction of the
sugar duty is sure to augment consumption, to
develope trade, and to help the working man. In some
quarters it was for an instant imagined that Mr.
Lowe might reduce the malt duty. But no mistake
would have been greater and none less likely. In reduc-
ing the sugar duties we help both sexes ; we comfort the
working man's wife as well as the working man, But
beer is mostly an article of masculine consumption. The
family would not be much helped by cheap beer even if it
is helped at all. The man would perhaps extend his con-
sumption and then his wife's comfort might be less rather
than more. Indeed it was only imagined that Mr. Lowe
would reduce the malt duty because it was thought such
a policy would be popular in counties. But this is quite
a mistake. Not one county in ten cares the least about it
or would benefit the least by it. A tax on the making of
beer is paid by the drinkers of beer, and these live in
towns as much or more than in the country. As a bid
for power the repeal of the malt-tax would be a blunder,
and as an operation on the revenue it would be a crime.
Much more interesting is the question how is Mr. Lowe
able to do all this ? Where does all this surplus come
from? The answer is, that it is due to the economy of
the Government, and therefore it is one of the most credi-
table things in the world.

GAME PROSPECTS IN PERTHSHIRE.—SeIdom have
the prospects of sportsmen been so favourable as they are
this season in Perthshire. The winter was unusually
severe and protracted, notwithstanding which all descrip-
tions of game have withstood the stormy weather well.
On all the moors of the country good sport was enjoyed
last season ; and, except in a very few instances,
the shooting was not prolonged, in order that a
good stock of grouse for breeding purposes might
be left. The latest reports shew that there is
an abundant stock of grouse, and that the birds have
commenced nesting. They have seldom been seen
at this early season in better condition; and not the least
trace of the disease which broke out in 1866 has been ob-
served. There 'is already a brisk demand for moors.
Drummond Castle and shootings, which have not been
regularly shot over for two years have been let to Captain
Brown, and several others of the principal moors of the
county have als.o been let to new tenants. In the low
districts, game of all kinds, more especially partridges,
pheasants, hares, and wild ducks, abound ; and, should
the hatchin,, season be favourable, there will be no lack
of excellent sport during the ensuing season. •

The following incident is worth noting. Not
very long ago the present writer was walking in Somer-
setshire along a road by the side of which a new villa
was in course of erection. Two of the builder's workmen
were talking as they mixed some lime and water, when
one, a stalwart young fellow, " all hair and lime," as Ben
Jonson says, remarked, " There's a book of Gladstone's I
want to read ; it's called Juventus Mundi.' " This was
a compliment that would, doubtless, have been veryfirato-
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