The Sun.
London, England, 1851-04-05 00:00:00

Bider, not whether free trade has so much improved the
position of capitalists and of the industrious classes, but
In what position these classes would now be but for free
trade. Another of the Chancellor's theories was, that
as we were quite rash enough to pay s heavy amount of
taxation, so ere should maintain and keep a surplus for
paying off the debt. And he actually twitted Lord Mel-
bonrne's Government with having abolished t
walksining
fund, and allowed a deficit to grow. But whhe y the
sinking fend abolished? Was it impatience or unwil-
lingness on the part of the Legislature to devote money,
to the payment of the debt? No—but because this sur-
plus or the sinking fund voted for the redemption of the
debt, was always swallowed up by the extravagance of
the Government first, and then fresh money borrowed
at high prices to redeem the debt at a loss. Had we had
truly honest, careful, and really accountable Govern-
ments, the sinking fund would never have been Abo-
lished. What a Minister ought to do with a surplus
would be to tarn it to the most profitable account. AO
the most profitable is indubitably to apply it to such
reductions of duties as will make up by increased con-
sumption the at first diminished amount. Five or six
millions spent in bringing down the tea duties to
a cent. per cent. tax, yet bringing them to contribute the
same amount of revenue; these are sums more profitably
spent than in any redemption of debt. And the same
may be said of malt. The greatest, however, of Sir
Charles Wood's imprudences last night was hisdeclara-
tion, that although;: the property-tax was imposed in
1842 for a special purpose, of partly meeting a deficit
and partly relieving consumers, in 1845 it was re-
newed on altogether a different basis. In other words,
it was to be permanent, Of all the political capital that
has been of late flung to the Protectionists this is the
mast precious, and that of which they will make no use.
Has Sir Charles Wood yet to learn that much that is
pod to be done IA by no means good to be said? Peel
would have burnt his tongue ere he allowed it to utter
such a truth. And Peel would never have committed
the egregious blander of giving up the window-tax in
the same session in which he was to ask the renewal of the
income-tax. The window-tax he would have no doubt abo-
lished, but he would have dime so before. At all
events, for the session in which the renewal of the in-
come-tax was to be voted, he would have taken care to
come forward with what he called an equivalent—some
thing to compensate, and stir up the people not only to
tolerate, but applaud it. He would have appealed to the
136/2"ifVB teapot, and cheapened its contents,
a rider to the Bill that was to renew the income-tax. In-
stead of this, Sir C. Wood comes forward with a remis-
sion of direct taxation on the one hand, and the re-im-
position of direct taxation on the other. And he expects
to have the country suffer this without any inquiry into
the merits, aditlitinent, or equi-distribution of direct
Untie* in general. We can only say that if Parlia-
ment and the public do suffer this, it can only be in
pity for Sir Charles Wood's helplessness, and in despair
of his capacity, not from any approbation of his
plans or want of consciousness of their faults and
utter incoherence. Sharing these sentiments ourselves,
we shall not criticise Sir Charles Wood's house-tax.
, We retain the ekie.ctions we long since stated, and think
that ell parts of direct taxation should be considered to-
gether. But it is undeniably an improvement. But
we regret that it was not graduated in a slight de-
gree, and that instead of exempting all houses under
201, a small percentage was not put upon all houses.
In the case of the tenements under 201. it would always
be paid by the owners, and we do not see why capital
vcs•ei in one species f houses should not pay as well
as capital vested in another. The rent paid by the peer
for their habitations is enormous, not because of the
high price of materials, or of building, or of the amount
of capital invested, but because of the insecurity of such
tenants peeing, and of the kind of capitalists who gene-
rally supply such houses. They are generally builders
ot' small means, who seek a large return' for their out-
lay, and who can give that personal vigilance required
for the collectien of the rents. Threepence inthe pound
on such houses, say five shillings for a twenty-peeled
house, would in no 'wisp raise the rent for the poor oc-
ctment; and would make a large return to the revenue.
There are 3,500,000 houses in England, and any one can
calculate. The advantages of indirect taxation are uni-
versality, and consequently the greatness of its result.
If the same advantage be not allowed to be possessed by
direct taxation, the latter will not have that sway and
Use it should have. And the fairest and least burden-
some system of taxation will be rendered the most bur-
densome and the most unpopular.

ITER MAJESTY'S THEATRE.
LA MUTE DI PORTICI (MASANIELLO).
First Appearance of Madlle. MONTI, Signori PAMDINI and
SCOTTI, and J. MASSOL, on THURSDAY next, April le.
The Nobility, Subscribers, and the Public are respectfully informed
that this Night will be included in the Subscript Pia.

TIER MAJESTY'S THEATRE.
It Is respectfully announced that THIS EVENING, April 5,
will to repeated Auber's celebrated Opera of
GUSTAVE III.; ou, Le Bal Masque.
Amalie, Madame Fiorentini ; Arvedson, Maine. Feller; Oscar
(page of the King), Madlic. Caroline I;nprez ; Ankastrom, Signor
Lorenzo ; Dehorn, Signor F. Lablache ; Ribbing, M. l'oultier ; Gus-
tave nt., Signor Caizolari.
In the Ball-room Scene Mai le. Carlotta Grisi will appear in a
grand Pas, assisted by Mesdlles. Aussaudon and Dantoine ; with va-
rious Entertainments in the Ballet Department, in which Madlle.
Carlotta Grisi, Mesdlles. Aussandon, Tedesehi, Soldansky, Dantoine,
Madlie. Amalia Ferraris, MM. Ehriek, Gesselin, Venetra, Gouriet,
DI Mattia, and Charles will appear.
To be followeJ by a new and original Ballet, Ala Watteau, entitled
L'ILE DES AMOURS.
Composed by M. Paul Taglicni, the Mrsie by M. 7f adand, the
Scenery by Mr. C. Marshall, in which Madlie. Amalia Ferraris will
apps-

Fleurette (Bergere), Mdlle. Amelia Ferraris.
Colin (son Fiance), M. Charles.
Gregoire (Pero do Colin), M. di Mattis.
Blitise (Amourenx de Fleurette). M. Ehrick.
.Le Governeur de des Amours, M. Gosselin.
Mlle. de Follanges (Grand Dame), Mine. Petit Stephan.
Ire Chef des Amours, Mdlle. Tedeschl,
4me Chef des Amours, Mdlle. Aassandon.
Un Maitre de Ceremonies, M. Venafra.
AStrologues (Conseiller du Gouverneur), 11. Gouriet.
First Tableau, La Loi Zmpussibio. " Les Fiances," dense pasts-
Telt. "Le Jen de la Rose," pas de deux, par Mdlle. Amalie Fer-
y aria and M. Charles. Le Governeur Amoareux. Ss Deception.
♦engeance. La Proclamation.
Second Tableau, La Paysanne ala Cour. " jadis et Aujourd'hui,"
Lotto de la Dance itoccoc, et Modern, scene executee par
Millie. Amelia Ferraris, Mme. Petit Stephan. et M. Gomselin.
Third Tableau, Les AmoursVeagetirs. Dense du Chef des Amours,
Sdlle. Tedeechl. " Les Bergeres captiviles par les Amours," Balla-
Mlle, par Mdlle. Amelia Ferraris, Mdlle. Tedeschi, et les Dames du
Corps de Ballet. "Les Bergers Delaisses," final, par Mdlle.
Amelia Ferraris, Mdlle. Tedesehi, M. Charles. et Corps de Ballet.
Fourth Tableau, La Chasse aux Amours. " Le Pas do Trebuchet,"
oxecutee par Mdlle. Tedeschl, Aussandon, and M.
Ehrick. La Course aux Amours. Comma on se laisse
prendre dans sea filets. La Proclamation Abolie. Le Pardon.
Divertissement. Grand Pas de Deux, par Mdlle. Amelia Ferraris
asd 31. Charles, aczompagnes par Mdlles. Soto, Emma, Lavinia,
Soldensky, Yanhollen, et Beale. Final General et Apotheese des
Amours.
Applications for Boxes, Stalls, and Tickets to be made at the Box-
office of the Theatre. Doors opened at Seven, the Opera to cora-
inenoo at half-past Seven o'clock.

THEATRE ROYAL, DRUEY-LANE.
.Le see and Manager, Mr. James Ander r,en.
THIS EVENING
Wit be presented by her Majesty's Eh:vs.:tie
Tffll QUEEN OF SPADES. Prince of Moskan, Mr. W. Lacy;
Ivan, Mr. J. Anderson ; Kopeck, Mr. Barrett; Katinka Nelidorf
Xis, F. Tilting; Olga, Mrs. W. Lacy.
After which, a new grand Operatic Spectacle, entitled AZAEL,
TILE PRODIGAL,. Reuben, Mr. Vandenhoff ; Azatel, Mr. J. Ander-
; Amenophis, Mr. W. West ; Eucl!aris, Mr. Cooper ; Setlios. Mr.
Rafter; Jeplitelc, Miss F. Vining; Mrs. Walter Lacy;
it Victorine Legram (Premier Smet du Opera de Paris), who
has been expressly engaged for the occasion, and will make her
ssopearance every erening„
Mr. JAMES ANDERSON has the honour to announce to his
Friends end the Patrou3 ol the Drain generally, that bis BENEFIT
la lied for SATUIZDAY, Apr:l being the Last Night of perform-
Ina before on which occasion will be presented Schiller's
magnificent romantic Flay of
'T
of
E ROBBERS
(a.apied to the English Stage by Mr. James Anderson), and other
iintertainments, prtlcularS 01 which will to dilly announced.

THEATRE ROYAL,
Mr. B. Webster, ioia Le.9ea and Mnt,ager, Old IkomptOn.
THIS EVE.,,TIYG.
Will be performet TM; LADY OF LYONS. Clamle Melnotte
Air. J. W. Wallack ; Pauline Deschappellos, Miss L. Addison.
To be followed by a new ana original comic drama, called GOOD
TOR WARING. Torn Ditkles, Mr. Duckatone ; flurry Collier,
Ar. Howe ; Young Mr. Simpson, Mr. Clark ; Nan, Yrs. Fitzwilliam.
To conclude with
XIEsT OF IT. a new and original Farce called MAKE Till

TUEATRE ROYAL, ADELPIII.
U2der the direction of Madame Celeste.
TRI3 EVENING,
Will be performed THE WILLOW COPSE.
To be followed by JACK IN TUE GREEN.

ROYAL PRINCESS'S THEATRE, OXFORD-STREET.
'Under the Management of Mr. C. Kean and Mr. Keeley.
TES EVENING,
will bo performed a new and original Comedy entitled LOVE IN
Messrs. C. Kean, Keeley, Wigan, Harley,
MAZE. Characters by
%Addison, Meadows; Mrs. Keeley, Mrs. Winstanley, and Mrs. C.

•
geaXl.
cl
To conude with a new Melodrama, entitlei PAULINE, in
which Mr. and Mrs. Claarlea Kean will appear,

ROYAL LYCEUM THEATRE.
Under the Management of Madame VestriS.
Sole Lessee, Mr. Chries Mathew!.
of King Charming, previous to the Easier
lifielL but One
Holidays.
THIS EVENING,
Will be performed
,rrruMBER.
COOl A.'S Anew and original Birdraga
After which Anentirelyllo-G , or, the Blue of Paradisea,
t• be called KING CX Mathews, F. Matthews, Hornaustle, Bute
Characters by Messrs.
firs.
C. Matthews, Miss Ellis, Marl,
Bellingham, and Bonner ;
C. Horn, Miss At. George, and L. nclude wi Miss Martdale.
To C
A.PPEAL To THE PCBLIC.

MrjtJ THEATRE.
ROYAL 01. Y "Mr ,w. Innen.
LcAnee and Manager, ~,,--,,!-G
THIS EVE-L'4'' '
hill be performed Tliz REIGN-IN.'"
ektLer which CHARLES KING.
To conclude with FulaND wAGGLE•
FAVOURITE.
_.-------

1T BE.
ASTLEY'S ROYAL Alta' - 'Rt'F oyal MOMS"
Crew the Patronage of her Majesty an hIS
Prince Albert.
Proprietor and Manager, Mr. W BattY'
MzUeerdinary series of attractive noVeltieS•
Last Nights preparatory
to Easter.
Decided hit of Tom Thumb The Great.
ling Who
*se 'Week of Mr. George Wild and Miss Fanny
will appear in one 01 their favourite afterpleceS.
THIS EVENING,
no Grand new Spectacle of JOAN OF ARC ; Or the Mail of Or-
leans, with new and costly costumes.
Together with Batty's Splendid Scenes of the Circle.
To conclude with the laughable Fa ice of PORK CHOPS or a
Dream at Home, in which Mr. Gem': e Wild and Miss Fanny ,
Mae rtSli 4PPear•
itez.eftleo open from Eleven till Ponr,
Stage Mannar, Mr. T. Thompson.

...-----____
LTCHIN THEATRE.—Mr. RISDON ElsErTr
'S
B ..._.
- ,
.
The frequenters of the Dress-circle of the Lyceum Theatre
all, probably, know Mr. W. P. Risdon,
least personally, as the most civil and attentive of box-
keepers, at
x-
keepers, and who also officiates as assistant box-book-keeper.
This gentleman (who has recently been suffering from severe
indisposition) takes his benefit on Monday next, when there
can be no doubt 1:43 patrons will [rally round him in glaat

force.
CITY OF LONDON HOSNTAL FOB DIZEABES OF THE
• CilEsT.—A quarterly meeting of the subscribers to this in-
stitution was held yesterday at the board-room, i
he n Liverr-
pool-street, Finsbury; BenjaminßenjaminKilburn, in t chai.
The report stated that the largo number of 485
patients had
been admitted since the 31st December last,
and that the
Art-„Merage weekly attendance had increased to 632 ;
the num-
lbeFlaisvisslcsinge the opening of the charity being 8,522.
Itbra rttEingederd that the returns and the increasing number
7-.7-1
r- of 4plicints proved a very great prevalence of pu!monary
(complaints at the present period ; some routine businus
having passed, nka to the Chairman closed the business
of tla Wetting.
_

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