The Sun.
London, England, 1870-04-13 00:00:00

THE THEE I RES, &c,

rr v"CE er WALES'S—At Eight, School. Dearest Mamma. Quite
by Accident

G LOBE

—At Seven, Philomel. The Ticket of Leave Man,

WOODIN'S CARPET-BAG AND SKETCH BOOK, Egyptian Ball. Picca-
dilly, every Evening (except Satuiday) at S; Saturday Mo,n-
in :s at 3. Admission, Is, :28, 3s.

CHRISTY MINSTRELS. St. James's Hall, Every Night. at S; Wed
nesdays and Saturdays, at 3 and S all the year round.

ALIDAmr, TusSAuD's EXHIBITION, Baker-street, from 11 a.m. till 1.30
p.m., and from 7 till 10 p.m. A dmission, ls.; extra rooms, 6tl.
ZOOLOGICAL GARDENS, Regent's-park, Open daily (except Sundays).
Admission. is.• on Mondays, 6d. Children under twelve, Gcl

7'*°.ll‘ 71rAt
AD .

LONDON, WEDNESDAY, APRIL 13, 1870.

REVERTING to some of the proposals of Mr. Lowe's
Budget there are two or three points worthy of com-
ment. The first is that the Chancellor of the Ex-
chequer will have nothing to do with crotchets.
There are persons who would abolish indirect taxa-
tion ; there are others who denounce the Income Tax
in terms of almost theological bitterness; there
are others so self-denying that they would
devote the surplus from year to year to lightening the
burdens of our grandchildren. As vre pointed out
more than a week ago, in antrzipating the financial
statement, there is something, a good deal, in fact, to
be said against every form of taxation ; but there is
nothing so serious that it ought to be considered a
reason for abolishing any particular form. Custom 3
duties are expensive; income tax is inquisitorial ;
but then by retaining the two, we retain the power to
make a taxpayer sensible of his burdens if Govern-

went grows extravagant, at the same time that we

prevent the burden from being unduly felt so long
as proper economy is exercised. Further, Mr.
Lowe has set his face steadfastly against the idea
that any one class is to be exempt from taxation.
Mr. White, indeed, had the courage to complain that
little was done for the poorer classes, in face of
the fact that nearly 21 millions are taken off sugar,
and that a foot-hawker is henceforth to be allowed
to take his goods to the cottages of poor villagers
without paying for a £2 license, which, of course, has
to be borne by the purchaser of his goods. But the
member for Brighton was alone in his complaint,
and will scarcely find many sympathisers among
the electors of London-super-Mare, or elsewhere.
It is sufficient answer to him that the working
classes get about two-thirds of this year's remissions.
Mr. Lowe disclaimed any idea of being a "moral
engine." His duty was simply to make people as little
uneasy as possible. Nevertheless, there were two
features of his budget which sheaved some regard for
moral considerations. The first of these was the new
firearm tax. This was prompted in some measure by
the desire to check the increasing practice of carry-
ing arms. We know to what lamentable results it

has just led in France. We know what power it
gives to American rowdyism; and, unfortunately, we
know also that it was absolutely necessary to pass a
law for the special purpose of putting down thi,
practice in Ireland. The practice has minor
evils resulting from it. It is one of the most fruitful
incentives to poaching, and it leads to one of the
most cruel of sports. A. tax of tel a year is scarcely
likely to deter the golden youth who display their
courage in shooting pigeons at Hurlingham; but it
will mike the London rough 'pause before he cele-
brates his holiday by butchering hedge-sparrows and
skylarks. The alteration with regard to the
malt dqty was, no doubt, prompted chiefly
by fiscal considerations ; for if that duty
is touched, the duties on wines and spirits
must be adjusted; yet even Mr. Lowe may
have seen the moral advantages to be derived from
maintaining taxes on luxuries so deleterious as in-
toxicatins. srinks. He was too clear-sighted not to
Lee through the fallaOics of Mr. Bass and his friends
and lie pierced them with the arrows of his raillery
Fortunately he was able to give the agriculturists
the boon for which they have been asking so long,
the power to feed their cattle with barley food
There are two stages in malting—the first suffices
to render the grain fit for cattle ; but it requires
the second to render it fit for the brewer.
Stop at the first process and give me
guarantees that you will do so, says
Mr. Lowe, and you shall grow and malt your barley
to your heart's content. Henceforth, it is to be

hoped, we shall hear nothing more of the agricultural
interests affected by the malt tax. Mr. Lowe has
separated them, and from this time forward it will
be understood that the °Worts to reduce the malt

tax are prompted by the wish to enrich our already
enormously wealthy brewers.

THE House of Commons has held its last com-
mittee on the Irish Land Bill previously to the
Easter holidays. Since the commencement of the
Session, the Legislature has directed its whole atten-
. tion to Irish affairs; the Land Bill and the Coercion
' Bill have excluded almost all other public
business ; and yet tho approach of the
vacation finds the first measure in a state
of almost hopeless confusion. The committee
has passed the first clause, postponed the second, and
horribly mangled the third without completing it:
the rest is a blank. That part of the bill which has
come under discussion is, indeed, the mcst important.
Were it finally disposed of, rapid progress with the
remainder might be hoped for. But the great prin-
ciples involved in these first three clauses yet remain
unsettled, and the some three score clauses still
untouched must claim a considerable minimum of
debate. With the utmost expedition, it will be difficult
to get the Bill passed through both Houses in time.
If independent members act after Easter as they
have acted before Easter, it will be almost impossible
for the Government to ensure success. Long-winded
platitudes about the rights of property, wasteful
re-discussions on points already disposed of, amend-
ments which nobody could be found to
*support, and amendments which in substance were
mere repetitions of former amendments—such are the
expedients by which the time of the nation has been
squandered, and the business of the nation neglected.
On Thursday Mr. W. Fowler moved that occupiers
paying a higher rental than R5O should be
debarred from compensation for eviction merely, and
restricted to compensation for improvements. He
was beaten after a gallant fight. The very next
day Mr. Kavanagh moved an amendment, different
indeed in terms, but of precisely the same import, as
he himself acknowledged. "The decision of the
committee last night," he said, " must be considered
final ; he should, however, move it, and
oiler a few remarks in doing so.' Here
is statesmanship. Mr. Kavanagh proffers
an amendment which he admits has been moved
before ; the division, he grants, was decisive ; and
yet he decides to go over the ground again, and
raise a lengthy debate in doing so. Such
conduct is discreditable on either side- of the
/louse. Members are perfectly justified in
examining all pertinent issues; but to debate the
same voyiso again and again conclin.t_Tr9itkr

Ahmum.—At Seven, My Precious Betsy. The Prompter's Box,
Whitebait, at Greenwich.
HAYMARKET-At Seven, A Co-Operative Movement. At 7.40, New
Men and Old Acres. And No Song No Supper.
OLYMPIC-At Seven, Little Ern'ly. The Princess

GAIETY—At Seven; Young Hopefill. Uncle Dick's The
First Night.
QUERN s—At Seven, Quick March. At 8.15, 'Twist Axe and Crown
TRAND—At Seven, Widow's Weeds. Sir George ani a Dragon.
A Fish Out of Water
ST. JAMES-3-- t Seven, the Stoops to Conquer. At 0 15, La Pelle
Sauvage. An Unhappy Pair