The Sun.
London, England, 1851-02-19 00:00:00

FEBRUARY 19, 1851.

THE PRECIOUS BUDGET.

SPIRIT of the PUBLIC JOURNALS.
TIMES.—Sir Cherles Wood hes tasked the House cf
Commons to give him a vote for the renevvel of the in-
come- tax. He brings forward no propoeition for a tne-
dificetion in the form of assessment, but simply requires
the House to perpetua„© the injustice of former years..
Now, it would be idle to apply to a Finance Minister
those maxims of ethical science by which the conduct of
individuals should be" governed. We must not, there-
fore, talk of injustice. Money ho must and will have,
and by the most obvious means. No means are, of
course, so obvious for the coming year as those which
answered for the previous twelvemonth. Nothing so
simple as the preparation of a budget—" Stamps, so
much ; tobacco, tea, customs, so much ; income- tux—
what was it last year?—so much." Thus, in a few mi-
nutes, the question is disposed of. The Chancellor of
the Exchequer buttons his greatcoat, steps down to the
House, and, with the strength of the Ministry and of
his party behind him.resolves to push the matter through
in some way or other, and so tide it over until another
year. We can only trace nue slight feature of differ-
ence between the pre9.ent proposition of the Chancellor
of the Exchequer and similar proposals in former years.
The distinction, after all, is merely one of sentiment in
the proposer. Sir Charles Wood this, time drops the
complicated hypocrisy of styling the impost in question
a property and income-tax. This time the income tax
is the income-tax, just as petty larceny is petty larceny.
Sir Charles Wood is becoming bolder as he advances in
his career. You might as well reason with a Highland
cateran when out on a cattle-lilting expedition. Tic
acknowledges but one maxim, and that maxim Rob
Boys:—

"He may take who has the power,
And he may keep who can."
Which pithy sentiment, transposed into income-tax
prose, may not inappositely be rendered thus:—" I have
remonstrances enough' against various portions of the
income-tax, suggesting the reduction of Schedule A, the
abolition of Schedule B, the injustice of Schedule 13;
and I am perfectly preplred to admit that exceedingly
good arguments may be advanced by various interests
against all except Schedule C. But, after all, I have
come to the conclusion that, under all circumstances,
the fairest and justest made is that of placing
one uniform rate upon all descriptions of in-
come." So there we have it. That is all the
logic we are to get in return for our money. Two
men present themselves before the Chancellor of
the Exchequer—the one shining, and in good ease, like
a Pearoah's fat cow, the other lean, hungry, and care-
worn, as Romeo's apothecary was. Each holds out a
hand. On the plump palm of the corpulent applicant
repose a NU note, four sovereigns in gold, half- a-
sovereign, anti ten shillings in silver and copper. The
lean man clutches in his skinny grasp the came coins,
but no 1004 note. It is his yeer's earning—all that
he could -tear out of his poor brains and nerves in twelve
weary months. To gain it he has shortened his life; a
few years more such labour, and all is over with him.
His wife and his little ones may go to the parish, or
sell broom-sticks at the bridge's end, for the annual
51. must be annually expended on food and raiment. But
with his fat neighbour it is otherwise. It wee the 1001.
note that worked while the neighbour hunted, and
shot, and staffed, and slept. At the year's end the note
is not at all exhausted by the generative process, but is
just as ready to produce five little golden cherubs next
year. However, the fat and the lean man are
now standing before the Chancellor of the
Exchequer ready to be shorn. The Minister
commences operations by a speech upon the ad-
vantages of direct taxation, to which both
victims yield a willing assent. Next follow the words
" I have come to the conclusion that the fairest and,
justest method of carrying out slirect tax Lion is that
of placing one uniform rate upon all descriptions of in-
come." So saying, the functionary dips his fingers into
the hands of the victims, and takes exactly sevenpence
in the pound from each. Of course, the owner of the
lOU note sings a Te Deum, and declares there is no-
thing so mild, so equitable, eo levelling, as an uniform
tax upon income, which leaves his property undisturbed.
Just as much as is wrongfully taken from his neighbour
does he put into his pocket, and of course ho is satisfied.
But how is it with the man who, by hook and by crook,
has scraped together the five sovereigns? His reason-
ings and his remonstrances are met with the perpetual
humdrum, " I have come to tae conclusion, Ste."
Argument, as we have often ' slid before, is out of the
question. With a man who has a mind so singularly
constituted that he cannot 'apprehend a difference be-
tween something and nothing it would be mere idleness
to reason. Nor is it worth, while to waste words upon
those who understand by direct taxation a system of
taxation which does not strike with equal force
every ii. sterling in the country. Happily, as yet, the
tax is merely proposed, not voted. The members of the
Lower House will hesitate before they consent to re-
introduce into the statute-book an enactment which has
excited so much indignation throughout the country.
From the first time it has been a matter of hypdcrisy and
deception. Men kept quiet upon the subject because it
seemed intended that at a time named the injustice should
cease. Self-deception, however, is impossible any
longer. The income-tax hse stuck to us since 1842; we
are now in 1851, end it is proposed to give it another
three years' spell. The year 1861 will find us exactly
in the same condition, and with as little chance of getting
rid of the obnoxious impost. It is not that we disap-
prove—we should rather say, that public opinion disap-
proves, the partial introduction of direct taxation into
our financial system. On the contrary, a judicious com-
bination of direct and indirect taxation would appear to
be the fiscal scheme best adapted to the necessities and
position of the country. But then the direct taxation
must not come upon us in the form of a graduated
property-tax—the gradations of the tax varying in an
inverse ratio with the amount of property. There
must be no blander, no injustice, no dishonesty of
this kind, or the inevitable result will follow. Ucder
any circumstances we must condemn without qualifica-
tion falsehood and perjury; but we cannot shut our eyes
to the evidence of the Parliamentary returns. We can-
not but admit, whilst we deplore, the fact of the enor-
mous amount of lying which must have taken place in
making the return to the income-tax. We lament it,
but we do not wonder at such a result. Taxation is
hard enough of endurance at all times, but when it comes
aggravated with a sense of injustice we are not surprised
that men do by all means, questionable or otherwise,
avoid the payment of a tax. New that Sir Charles
before the House, the discussion
Wood's proposition
upon it will soon follow, A very keen attention will
be given to the votes and speeches of Members upon a
point so interesting, to the country. We look toe a better
result than in former years, and for this plain rason:—
In by-gone times the first imposition, and the temporary
re-imposition of the tax,
might be justified by the emer-
gency of the moment. 'lt might bo allowed us to sup-
pose that the impost was really only of a transitoty
character. But now, for better for worse, direct taxation
is a constituent element of our financial system unless
the re-imposition of this very tax in so obnoxious and
dishonest to form should induce the country to avoid it
altogether " On the whole," Sir Charles Wood should
reflect that it is just possible people out of doors " may
come to a conelusion!"
ADVERTISER.—A more comtllete financial abortion
than the Budget of Monday night was never ushered
into existence in this or any other country. Ilad its
Right Honourable framer devoted his nights and days
during the legislative recess, in studying how he could
make it thoroughly imbecile, absurd, and unsatisfactory,
he could not have been more successful in concerting a
measure entitled to be so characterised. It is humiliat-
ing to the national character, to see so bungling a
piece of financial handicraft as that which Sir Charles
Wood submitted to the House on Monday. It is con-
ventionally ateuened that the Chancellor of the Exche-
quer is the ablest financier in the country. We all
know the contrary. We all know that some of the
most incompetent men that ever professed to be con-
versant with figures, have, by some lucky accident or
other, filled that office. It would be difficult to find
half a deem men of ordinary education, and average
talents, more unfit for the situation which he fills, than
is Sir Charles Wood. It would be impossible to find a
person, possessing the slightest knowledge of financial
matters. who would have brought forward se
miserable an abortion as the Bridget which the Right
Honourable Gentleman submitted to the House on
Monday night. It is mortifying to think that
foreign countries will identify the national capacity
for -dmocial affairs with the foolish and feeble de-
velopmentf Monday night. They will assume,
fro* the fact 0: Sir Charles Wood filling the office of
of the Zxchequer, that he is the greatest
Chancellor questions. What, then,
man in the country on financial
;on? We can, it is true, pity
must they think of the naa
any such opinion of Sir
their ignorance in 101821.1 q,
eolation we have. They
Charles. but that is the only eels-
our ablest
that im-
t man in
will persist in the belief that he is
mattas ef finance, and that, COVIKV.,ntIy, on
'muses and im-
portant subject, we are a nation of iambs.
nitre:, to say
beciles. It rests with the people of this eta
d-, whether or not they are willing to rest undet this it"
putation. It is in their power, if they are so' it, he
1--
to parge themselves from it. We cannot doubt thee ""ti
will. It is hard enough that we should suffer in Was,
from the bungling workmanship of this incompetega
Chancellor of the Exchequer. Let us nottamoly submit
to see the national character made ridiculous in the eyes
of other countries, through the ignorance and folfiessce
a Ingii whom accidental circumstances alone havl Charles
Sir
in his present position. The Budget of
way
entirely.
Wood must be smashed. It must be swep
tpaolitical stage,
It must be hooted rind hissed off
tbwehich cannot be
never to re-appear. It is a tottsetirmeust have a new
mended. It is incurably bad. iv
t or cannot give us a
Budget. If Sir Charles
the power to do it.
who has both the dispositemonust
go, better article, we must cawlliliin
It is for himself to
I let hno ed aid of some one else,
Either be or his B g
ed ete assured of this, that his Budget
say wbieb. Le
ihsimofficial capacity, cannot co-exist.
There is no alternative
he for him but to give it up, or for
T two great features of the mete-
ahnitndsheiimf .
to glue i
sure are, Ibe wayltieta n which he proposes to deal with the
window andduties, his determ* •
melon to perpetuate the
to the -tax as now stands. His plans with regard
e A
window-tax have already been met with one
universal shout of derision and indignation throughout
the metropolis. The provinces will echo and re-echo the
voice of the metropolis. The loud cry of disappointment
and ire which now ascends from every mouth in Lon-
don, will be heard with increased energy and emphasis
from the lips of all classes in the country. It seems as
if the Right Hon. Gentleman had deemed the question
of the window duties a legitimate one for tr3irg
to what extent he might experiment on the patience
of the public. His mode of dealing with it appears
to indicate something worse than ignorance and
incapacity. It looks as if he were determined delibc-
ratly to trifle with the feelings of the people. That is
a dangerous game for Sir Charles to play. Taxation,

where a people are borne down to th e earth, by it, is a
sore subject. It is not one to be trifled with. If the
Right Hon. Gentleman must indulge in his levities, he
will not, if he be wise for himself, [select the window
duties as a subject by means of which h e may gratify his
propensities for grave trifling. But Sir Charles Wood not
only unwarrantably makes his experiments on the pa-
tierice Of the people of these realms, but must needs,
also, insult their understandings. 'Nominally. he repeals
the window duties; in reality, he does nothing of the
kind. In the same breath in which he announces the
remission of the window duties, he apprises the over-
taxed people that he means to impose a tax on house-
reutrt of
which will produce two-thirds of the revenue re-:.
c a ved
so fr oun j
tithstoifitsaableonownindthowes. pa Who ever
the
Bightheardof
He
any-
thingn
Gentleman, or so disrespectful to the imbibe ? He
has evideutly measured the understandings of the people
by his own. He could not have offered them a gteater
affront than to have supposed for an instant that he could
successfully impose upon them by so clumsy a piece of
fiscal legerdemain. The deception is so transparent that
the dullest perception must at once detect it. In re-
posing a tax on the rent of houses, the Chancellor ef the
Exchequer proposes to do en act of flagrant injustice.
ile proposes to tax certain portions of her Majesty's
subjects twice over for one and the same purpose. His
intended house tax would be equivalent to doubling the
property tax in the case of those who are the owners of
household property. First, they pay their property tax
on the hat:owes they derive from their houses in
conjunction with their other sources of income,
and after having done that Sir Charles Wood
proposes to send the tax gatherer to them to
demand the payment of another property tax—a
tax on the rent of their houses. Proprietors of houses
will thus, in effect, have to pay a property-tax twice over.
So bold and reckless an experiment on public forbear-
ance must recoil on the Right Hon. Gentleman himself.
The injustice of the thing is so glaring and so gross, that
it is difficult to speak or write on the subject with one's
accustomed calmness. But if Sir Charleswas anxious to
see how far the force of philosophic resignation on the
part of the public could go, we surely would have bad a
tight to expect that he would not have corfined his con-
templated injustice to the proprietors of heritable pro-
perty. Why were they alone, of all her Majesty's sub-
jects, singled cut, as the parties to be made the vie ims
of his meditated injustice? Why should the funcilioider
escape? 117hy should Consols continue urteuched
by the stern taxing hand of Sir Charles a hen
house proprietors, whose property is mush more
precarious, much more liable to depreciation, are
pounced upon as fit subjects for the taxing propensities
of the Right Owe Gentleman? Why is the teat blip-
owner exempted? On what ground is the proprietor of
land permitted to escape? If injustice is to be done, let
it be done to all classes alike. Lot thero be> no excep-
tions in favour of any class. The Right Hon. Gentle-
man speaks and acts in a manner which is not reconcile-
able with the dictates of truth, when he seeks to make
the public believe that his scheme will abolish the
window-tax. Practically, it only proposes Si. reduce
that obnoxious impost to the extent of a third. In-
stead of paying 1,800,0001., as at present, in the
shape of window duties, the nation will henceforth
pay 1,200,0001., being two-thirds of the revenue at
present derived from the window dairies. The only
difference is to be, that instead of the amount being
paid as a window-tax, it is to be paid as a tax. on
house-rents. What matters it to the unhappy pe: tens
who have to pay the tax, whether it be paid in the -name
of a window-tax or of a house-tax? The burden will be
as great in the one case as in the other. The pill is not
the less bitter to the tests because it is gilde. It will
be quite as hard for the public to pay a tea of 1,200,0004
a year tinder the name of a house-tsx as under the name
of window duties. But the thing rause not be. The
window-tax must be entirely abolished. and no other
im-
post he substituted for it, no matter by what fins name
the Chancellor of the Exchequer may choose to call the
contemplated substitute. All the demonstrations which
have recently beat made in the metropolis and
provinces in opposition to the window-tax have
aimed at its total and unconditional repeal. That
must still be the popular object. Let tthe cwy be
everywhere raised, at the utmost pitch cf the public
voice, and it will make itself heard, and command respect
and obedience even in Downing-street. We look to the
metropolis for the adoption of the accessory steps to set
a powerful and determined agitation on foot, against ;his
part of the Whig Budget in particular, send against; the
measure in gsneral. We imagine we ulreaoy see the
men of Maryleboue in motion. St. Pancras, Fine4iry,
the Tower Hamlets alt the ether metropolitan
boroughs, indeed—will forthwith follow the example.
The City will not lag behind. The country will at once
take up the We. The national appeal made by ti".e me-
tropolis, will meet with a prompt and hearty response in
all parts of the country. Too tide of public indignation
against this foolish and unjust measure. will, before
many days have elapsed, rise so high, and dash with
such tremendous force against it, as act only to ev eep
itself away, but the Whig Ministry also, should they be
so infatuated as to attempt to uphold it.

TO THE SECRETARY OF THE BRADFORD
REPOR7d ASSOCIATION.

Sir,—On Monday the 17th, the Chancellor of the
Exchequer brought forward what is called the
Budget. As there never was a case yet, in which
everybody was satisfied with such a performance,
there is no the in atttenpting to reconcile conflicting
interests now. But one great feature the present
measure possessed; which is, that it nnostentatiously
recognizA the great principle, that consumers are to
be relieved from all such payments, as without add-
ing to the aggregate of British industrial employ-
ment, inflict on the consumers a gratuitous loss
equal to the artificial difference of price.
A subject connected with a previous question is
beginning to swell into serious magnitude; and as
your immediate share of it, I would suggest to you
and the other commercial and manufacturing consti-
tuencies, the propriety of to a certain extent getting
your 'bowies in order, for the hunt of a General Election
The contents of the Irish papers show distinctly, that
the idea has been conceived among the Irish Catholics,
of turning out the present Government on the ques-
tion of Protection, as the means of opposing the ad-
vance of the Ecclesiastical Titles Assumption' Bill.
In other words, the Corn-laws are to he restored, by
the Pope and the Protectionists. It would be
useless to urge to the agitators, how probably
this would he followed by a. rush of their ene-
mies for the restoration of the• greatest portion of
the Penal Laws consistent with the temper of the
age; for angry men are not accessible to reason.
The unaccountable policy of the Free Trade leaders
in declaring to their constituents that it is of little
consequence whether one set of Ministers are in office
or another, will no doubt weaken the prospects of
resistance in the event of a dissolution of Parlia-
ment; and yet I should expect that Bradford, rich
and poor, would be of a different opinion. The
ground that has been lost, and the opportunities that
have been thrown away, can ;never be literally re-
gained. But an early wan ling may do what
is practicable towards reparation of the evil.
On Tuesday no business of n tagnitude was trans-
acted, and the House broke up at :six o'clock.
I am, Sir, yours very. sincerely,
AN OLD REFORMER.
London, 19 Feb., 1851.

NOTICE.
MR. DISR:s..ELI'S CHARLES I.
The New and Revised Edition of
TEE LIFE AND REIGN OF CIIAULES I.
By I. DISRAELI.
Edited by his Son, B. DISRAELI, MY.
IS NOW READY, in 2 vols. tvo., 28s. bound.
" Mr. Disraeli has conceived that the republication of his father's
Celtamentaries on the Life and Reign of Charles I.' is peculiarly
well timed at the present moment, and he indicates the well-known
chapters on the genius of the Papacy, and the critical relations of
Protestant sovereigns with Roman Catholic subjects as reflecting,
mirror-lice, the events, thoughts, passions, and perplexities of the
present agitated epoch.' No apology was needed for re-introducing
to the world so instructive and original a work."—Times.
Henry Colburn, Publisher, 13, Great Marlborough-street.

1511EA.TRE ROYAL, DRITRY-LANE.
Lessee and Manager, Mr. James Anderson.
THIS EVENING,

Will be presented by her Majesty's Servant'
TAM ELDER BROTHER ; or Love at First Sight.
After which, a new grand Operatic Spectacle, entited AZ AEL,
THE PRODIGAL. Reuben, Mr. Vandenhoff ; Azad, Mr. J. Ander-
son ; Amenophis, Mr. Emery ; Bucharis, Mr. Cooper ; Sethos, Mr.
fter ; Jeptitelle, Miss F. Vining ; Nefte, Mrs. Walter Lacy ; Lis,
Tictorine Legrain (Premier Snjet du Opera de Paris), who
has bleu expressly engaged for the occasion, and will make her first
appearance in England.

THEATRE ROYAL, HAYMARKET.
Mr. B. Webster, Sole Lessee and Manager, Old Brompten.
THIS EVENING,

ill be performed a new and original Comedy, called PRE-
AWED AT COURT. Charles the Second, Mr. Stuart ; Captain
Montague, Mr Howe ; Rochester, Mr. Davenport ; Marquis de Fla-
mer, Mr. Selby ; Geoffrey, Mr. Buckstone ; Anne Franklyn, Miss
Reynolds , Miss Middleton, Miss A. Vining.
Te be followed by a new and original comic drama, called GOOD
FOIL ITuTHING. Toni Dibbles, Mr. Buckstone ; Harry Collier,
*. Howe ; Young Mr. Simpson, Mr. Clark ; Nan, Mrs. Fitzwilliam.
To conclude with the Nautical Drama of BLACK-EYED SUSAN.
William, Mr. Davenport ; Admiral, Mr. Rogers; Cal tain Crosatree,
Parselle ; Gnabbrain, Mr. Buckstone ; Jacob Twig, Mr. H. Bed
ti ; Susan, Miss A. Vining.

TIIEA.TICE ROYAL, ADELPHI.
Under the direction of Madame Celeste.
THIS EVENING,
Will be performed an entihly new grand Drama, n 3 acts, entitled
The Pride of Birth.
ISELPIIEGOR THE :40ITST EBANIC. ; or,
juke de Montbazon, Mr. Hughes ; Count de St. Cyr, Mr. Boyce ;
he Chevalier de Rolac, Mr. 0. Smith ; Guillaume, surnamed Bel-
,Mr. B. Webster; Ajax, alias Mr. Merryrsan, Mr. Wright;
Captain Pufferes, Mr. Worrell ; Diadeliene, Madame Celeste ; Nini
Flora Aphrodite Stilz, Miss Woolgar.
To be followed by a new Extravaganza called LA TARANTULA;
os, the Spider 'Sing. Characters by Messrs. Wright, P. Bedford, C. J.
Smith, Honey, Mies Woolgar, Miss B. Chaplin, Miss K. Fitzwilliam,
Madame Celeste, Bi•e.

ROYAL. PRLNCESS'S THEATRE, OXFORD-STREET.
under the ManagementlS EV EN of Mr. C. Keay and Mr. Keeley.
THING,
(As acted at Windsor Castle by Royal command),

be per ormed AS YOU LIKE IT. Principal characters by
Mr. and Mrs. C. Kean, and Mr. and Mrs. Keeley.
After which a new Comic Christmas Pantomime, called ALONZO
THE BI4A.YE AND THE FAIR IMOGENE ; or, Harlequin and the
Haron all covered with Jewels and Gold. Clown, Mr. Flexmore ;
tiEwlequin, Mr. Cormack ; Pantaloon, Mr. Paulo ; and Columbine,
Miss Carlotta Le Clercq.

ROYAL LYCEUM THEATRE.
Under the Management of Madame Veatch'.
Sole Lessee, Mr. Charles Mathew:.
THIS EVENING,
Will be performed

USED UP,

A ROMANTIC IDEA.
After which an entirely new and original Fairy Extravaganza,
to be called KING CHARMING; or, the Blue Bird of Paradise.
Characters by Messrs. C. Mathews, F. Matthews, Ilorticastle, Sutor,
Rellingham, and limner; Madame Vestris, Mrs. Frank Matthews,
Miss Ellis, Mrs. C. Horn, Miss St. George, and Miss Martindale.

To conclude with
AN APPEAL TO THE PUBLIC,

ROYAL OLYMPIC THEATRE.
Lessee and Manager, Mr. W. Farren.
Great hit of the historical Romance of Sextus the Fifth.
THIS EVENING.
Will be perfor med SEXTUS Tnn FIFTH ; or, The Broken Vow.
After which LOVE AND CHARITY.

At;77•Lelei ROYAL AMY aEATJE
ATE
Undor the Patrona;e of her Majesty and his Royal highness
Prince Albert.
rroprirt^r and Manager, Mr. W. Batty.
%xtraordinary series of attractive novelties.
THIS EVENING
The Grand new Spectacle of KENILIA ORTH ; or the Golden Days
of the Virgin Queen. with new and costly costumes.
Together with Batty's Splendid Scenes of the Circle.
To conclude with an entirely new and original grand Eques-
trian Drama, entitled THE HORSE AND TIIE OASTLER ; or,
The Biat;ii :,egend of Rotherhithe.
3or-othce open 'from Eleven till Four.
Stage Mana:rer, Mr. T. Thompson.
•Mk.V1210,T1UM1N.X.,.,3071.(01,,,,,^T,..-0,11,7,3M0111116,1•1e 'TM T1V15,1T11rera,7.1.......2.M.M.C.1M