The Sun.
London, England, 1851-04-30 00:00:00

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THE INCOME-
(From the Times.)
On the.understanding that the several previsions o f
_he ineeme-tax Neill be amply discussed in Cemmittie, a
procels which begihs next Friday, the Bill for its reim-
position was nett a second tirae last night without a
ditision. Mr. Spooner, however, improved the occasion
with a really telling recital of all the opinions which her
Majesty's Ministers and other distinguished individuals
had volunteered on the subject of the tax, when their
judgments ware less warped than they are under present
circumstances. Our readers are already familiar with
the edifying discrepancies to b© detected by comparing
certain .remote passages of Hansard with the present
policy of Lord John Russell, Sir Charles Wood, Sir
George Grey, Mr. Ilawee, and their colleagues. The
best excuse for this tergiversation is to be found in its
universality, there being hardly a man who does not
- tilink it right to vote for the income-tax the moment his
_sympathies are with the spoiler, instead of the despoiled.
Mr. Muntz and • Mr. Freshfield spoke last night a good
deal to the purpose, though not exactly to the same pur-
pose as Mr. Spooner; so they were all three taunted by
Sir Charles with the diversity of their objections. The
county Member protested 'against the ineesure of the tax
upon land, while the town Meniber felt more heavily the
imposition of a property-tax en the precarious profits of
trade. Granting that there was some ground for the
same persons. But we are disposed to take a very
retort, an inconsistency between a town and a county
on the whole, a levies from property
Member is not quite so remarkable as between the same
man out of office and in office—between twelve Opposi-
tionists and a dozen Ministers, who turn out to be the
cohuatreitfabpthlrieenneviaipetluwereoi
sfoftaht hesseueb taxli itself,
very
inconsistencies.
equality—its
is
variety of sentiment on its working and merits. Its
which encourages a
ought to Pay to the necessities of
the: State, and otherwise, perhaps, would not pay; yet
almost as often as not
.it makes poverty do the duty of
property; it appeals to generosity, and offers a premium
to dishonesty ; it exempts, and therefore bribes the
working classes, but does them thereby a double injury
—first, by preying on the capital which is 'rho mierni,
fund of industry—and, secondly, by diminishing the
interest - felt by the working
ggthriatstswhexichrtpir7perty
classes in public aftisirs.
The tax is submitted to as a matter of necessity. le i..
high-spiritednation -is reduced by a powerful neigh. '
hour to the payment of tribute and other hard,
conditions, it knows ..that it must pay, ' and "
that bondage -is better than exterinbuttion ; but
that need not be inconsistent with an antipathy to the.
tribute as oppressive, unjust, ruinous, and degrading.
The income-tax is a species Of tribute levied on the few
who may happen to possess more money, more land,
Mete indliafy, or perhaps only more honesty than their
neighbours. Such a tax may
be good enough in prin..
eipie and indispensable enough iu practice, yet its most
ardent admirer cannot be blind to its inequalities and
scandals. ' '

[PRICE SD.

rtaar-Admiral of the Blue Sir Watkin Owen Ptll,
R.:ay-Admiral of the White;
Captain Henry Moynell (1816) by tkre promotions
attaies his flag.
By the death of- Sir Edward Codriagffn a good ser-
vice pen.ion reverts to the gift of the Fitst Lord of the
Admiralty.
The Dutch ship De Amstel, Captain Dwyn, put in
yesterday, from Amsterdam for Batavia, with loss of
cutwater, headworks, flying jibboom, So., having been
in contact with the Spanish brig Dulls, Captain Are-
zena,..7thn off Beachy- head, early on the morning of the 9
inst. Very shortly afterwards the Spanish brig sank.
The collision took place in the dark. Orte of the crew of
the Spaniard is reported drowned.
The Alipore, hired freight ship, was towed into ba-
be= yesterday morning to discharge her troops, Who
subsequently proceeded to Chichester. One of the
soldiers was detected smuggling tobacco..
The Vengeance, 84, Captain Lord Edward Russell,
bent sails yesterday.
The new Commander-in Chief for Devonport, Admi-
ral Sir John Oromanney, K.C.8., and family, embarked
this evening on board the steam-vessel Sprightly, Ur.
George Allen master-commanding, and proceeded to
Dovonport to enter upon his command. 'A shocking
accident' occurred which is likely to prove fatal. Sir
John's coachman was pasaing from, the steamer to the
jetty when he fell off into the harbour. Prompt assist-
ance was rendered; and he was taken. out of the water in-
sensible and conveyed to the dockyd surgery. On
examination his head was found to Olive sustained a
serious fracture, caused, His supposed, by striking against
the vessel's side in falling.

'APPOINTMENTS.
WOOLWICH, APRIL 29.-Commauder-Charles
to the Fisgard
lwerk-ran
scrCe
Aumstaeinte(rl,6B.4AB)sstisottozhet Guard. Coast
S.
.yvaldl
flag-
ship at Woolwich.
(1836), the Hogue, 56,
"'",,,,-",-,;,`,"•,..---*;•..-PSIO,TaIOT lONS..
steam-ships at Cork.
oCrics.le
Ccuithanders-George A.Fraser (1841), commanding
the Sparrow surveying vessel on the coast of Ireland,
ancd Frederick B. Montressorito be Captains.
Lieutenants-James P. Thutburn (1841), and Jasper
H. Selwyn (1841), who recently paid off the Toner at
'Woolwich on her return from the coast of Africa, to be
Commanders.'
Clerk-John Mallard (1845), to be Paymaster and
Purser.
The Right Hon. Sir Francis T. Baring, Bart., held a
levee today at Whitehall, which was attended by the
following officers:- •
Rear-Admiral William Will:1'10U Henderson, C.D.,
KH. • :
Captains-William Lapidge (1837), Frederick Bul-
lock (1838), Harry Byres, C.B. (1841), Grenville G.
Loeb, (1841), W. J. T. Hood (1843), T. S. Thomp-
son (1846), J. Moore (1848), and Hugh Dunlop (1850).'-
Commanders--Daniel Weld • (1825), J. Cammilleri
(1829), Arthur W. Jerningham (t 1841), Michael Dwyer
(1842), - Thomas Wilson (1843),. Henry J. Dougla-ti
(1844). George: Caswell (1846); George Smythe-(1847)r
J.. 4. L. Wharton (1848), George Parker (1849), and
Julin OrrmilsY: Johnson ~(1849).
Lientenants.-Edw_ard Robinson (1813), Thomr.s Tribe
K18f55, Prat 0841), Richard. H. Risk (1844), A. B.
Enslgkins634lBllB), and: G. A. Ellmtin (1851).
Surgeon,-Edward Heath (1845).
• Ritar-Athiral:J. W. D. Dundas, C. 8., First Naval'
1 Lord of the Admiralty, held a levee at Whitehall to-day,
and it :was attended by. the following OffiC3lS:-
Captain-W.F. Lapidge (1837)...
Comminclers-Nicholas J. Dlinn (1814); H. W.
Craufurd (1835), James Maitland (1836), Edward Peirse
(1842)t Arthur Cumming (1846), John A. L. Wharton
(1848), and John Ormsby Johnson (1849).
Lidutenunts-Merkeley Westrapa' (1825), Thoniaillit
Christopher (1841), P. Alackcrizio Godfrey (Isitt).,
Dos'epti Day man (1843), and -Austin llociukinson
.0848). • , • •
Master-JoSeph.Chegwyn (1838). ,
P 4 master and • Pursers=--.Gedrgo • WallsT 06'
Mich'ael;Arthur (1814), and:Ed"win M. Stone (18,5'4
a Second Mastcr--G. A. tAbt) (1847).
e • •
W

,

1

SHIP 'NE S.
S ILLY, Arrat 26.—Invcrtr‘ore, from Valparaiso, was
spoken on the 16th inst., in Int.'43, long. 23, with one of
her lower masts sprung and short of provisions; .which
were B-upplied by_the Marva arrived here.
CHRISTIANSIND, APRIL 21.—Pornerania, from Wol-
,gast for Hull, got 'aground cn the outer rock off Nye
Hellesund a few days since, and is reported to 'be a
wreck ; part of cargo and materials expected to be saved.
LEssoE, ArsrL.ls.-I.lago,laud, of and from Stavanger
for thu Baltic, go; on shore on this island last night, but
was assisted off after throwing part of the cargo over-
board. .
.G AAyESEND, APRIL 28.—Wind at noon W.N .W.,
variable.
Arrived—Tuscan, from the Mauritius; John, from
Sweden; Mercantil, from Buenos Ayres; Tory, from
Madras; Sophia Eliza, from .Emden; Amy Robsart,
from Algoa Bay; Thomas, from Stettin; British Prin-
cess, from Callao; Samuel, from bantzic•, Laurine,Trom
Konigsberg; Wilhelm, from Albany; Dorothy, from
Emden; Gossherzogrn Augusta, from Memel; Thomas
and Princess [loyal, from Hamburgh; Venezuela, : rem
Havre; Soho, from Antwerp; City of Paris, from Bou-
logne; Fyenoord, from Rotterdam.
Sailed—Harmony, for Rio Janeiro; Mary Ridley, for
Jersey; Carlo Allman, for Boston.
VESSELS SPOKEN WITH.
Stella barque, for New York, April 4, in lat. 36, long. 3.:
Charlotte, from Lancaster for Quebec, April 12, in lat.
50 N., long. 19 W.
Tyrian, for Valparaiso, March 7, in lat. 21 N., long.
21 W.
Albion barque, from Cork for Quebec,:April 10, in lat. 51
N., long. 12 W.
Aerial, from Bangor for Boston, April 12, in lat. 51 N.,
long. 12 W.
Lady Sale, for Belfast, April 12, in lat. 48 N., long
13 W.
Planet, from Exeter for St. John's, Newfoundland,
April 14, in lat. 50 N., long. 16 W.
Simpson, from Liverpool for St. Helena, April 11.
Dublin, for St. John's, Now Brunswick, April 11, in lat.
51, long. 11.
Gcecle Verwagting, from Batavia for Amsterdam,
March 3, in lat. 1 S., long. 19 W.
Berwick Castle, Fob. 2, in lat. 36 S., long. 33 W.
Lima schooner, March 2, in lat. 16 S., long. 19.
Gipsy Queen, April 12, in lat. 40, long. 21.
No. 6,141, second pendant, from London for Table Bay,
March 5, in lat. —N., long. 20 W.
Emma, from London for the South Seas, March 8, in
lat. 2 N., long. 22 W.
Susan, from Bombay and Fayel for the Clyde, April 20,
in lat. 49 N., long. 12 W.
Swan, from Liverpool for Valpa,rEko.
Fairfield, from Liverpool, March 1, in lat. 4 N., long.
IS W.
Paths, from Liverpool for Hong-Kong„ March 3, in Ist.
2 N.. long. 18 W.
Belle Barbaric, March 2, in let. 4 N., long. 21 W.
Hebe, for Quebec, April 8, in lat. 49 N., long. 13 W.
The Prince George and the Hyperion, same time.
Danish schooner Apollo, March 5, in lat. 1 N., long.
20 W.
Ariel, barque, March 11, in lat. 5 N., bloc:. 21 W.

- i

SEABORNE MAIL S.
LN signlfles that the mails are sent from the General Post-cac,
by the. right--and Ni by the morning—dispatch.]
_

When made up in
General Post-office
London. •

From what
port dis-
patched.

Nisbet)
due.

IStay 2

Liverpool • •
Liverpool ••
Southampt.
Plymouth
Dover ••
Dover • •
Southampt.
Southampt.
southam pt.
Plymouth..
Dover

THE ROBBERY AT TVALTHA3I ABBEY.
COMMITTAL OF THE PRISONERS.
WALTHAM ABBEY, APRIL 29.—The circumstance 5
attending this case appeared this day to have lost no-
t hing of the interest that has been manifested on the for-
mer. occasions; for long before the hour rued for hint
uess the doors and approaches to the CounTty Court wore
to
towee..7
erortdcd with persons anxious to obtain ado]
isid
hear the proceedings. A few moments utter
t puff ca •
er
O Loors
were opened the court was almost crowded
fo_chari, 8
lion. The magistrates- in attendance
Preston. Iraq. (chairman of the beneh),:velen Br,"atrd.
Davis, Esq., John Griffiths, Esq.,a BU
nell, Eici.
from Ilford gaol,
Cornish, Charles
the governor of the
The prisoners, George Roweb,rouJoshbut
Eve, and Jesse Griffiths,
Arland at eleven o'clock pre.
in the custody of Mr. J.
prisoner, at an early hour,
the
,)__.
cisely they wore placed at
evidence, and Mr. Massey hay-
Alter some lengthen" Griffiths,
the bench for
not
for .
ing addressed
said , _ would press a commit_
we
rdeers on,
' Mr. Bodkin trEye, but should in the case of the
meet to prison agaltis
other three.
should reserve
the prisoners said they
sos.f tes. after retiring a short time, said they
m...,i5..- n leis , . .
"b ,u Eve 0 (Altering into his own ?wog-
would d'scbgtr-ear to any
their TT hi7d cwrehn°cl;
charge that might be preferred
es toother The prisoners, Rowe, Cornish, and
sguinst --•
were then fully committed to take their trial at
Griffiths, w
the De- was
•tt autumn assizes.ication the money
Application then made for
found in the
possession
was'
Rowe and Cornish to be given up to them,
which was peremptorily refused.
gaol
The prisoners were then conveyed back to Ilford

May 7
14th of the month
19th & 30th of mo.
Daily • • • • • •
9th of the month
9th of the month
17th o month
I4th of month
7th 17th 27th of mo
2d & 17th of mon.
Mon., Wed., &Fri.
17th of the month 1
Twice daily
7th 17th 27th of mo
Tuesday & Friday
Wednes. & EAatar.
17th of the month
Twice daily
20th of the month
7th& 24th ofmonth

May
Daily
May 12
May 12
May S

Southampt.
Southampt.
Southampt.
Dover .•
Dover ••

April 30
May 20
Ta. Th.Sa
May b

Twieedaily
April 30
Tues. Sat.
Men.Tlitr
May 20
Twieed ally
May 28
May 1

London ..
London ..
Southampt.
Holyhead..
Southanapt.
Dover ..

120th of the month

ISouthampt

May 28

17th&24thofmonth
2d of tho month..
9th of the month
7th,17th,19th,27th
& 30th of month
I sth 15th 25th ofmo
sth 15th 25thormo
[ 7th 17th 27thof mo
—_.. . .

Dover • .
Southampt,
Southampt.
1 Dover

May 1
Mays
May 12

Dover
Dover

April 30
May 2
May 2
May 6
May 5
May 2
May 20

17th of the month

kSouthamit.
nouthampt.
Dover ••
ISouthanapt.

Sonthanapt. I May 5
Led (*) are conveyed by

fa, via the United States
scan packet.

The Weekly Dispatch, of Sunday neat, May 4,
will contain ample particulars relating to the Opening of
tt.h e
Great Exhibition in Hyde Park, together with an inter.eesetru.g
on notice (which will be continued) of every
in
the building worthy of being described. The f
we
may
add
not only the largest journal in Europe, .'" •
for the information of advertisers)
sive circulation than any other ire
in both Houses of the Legislat
Ported when the debates s
The notices of law and eliteF
and the original articles,,
"Caustic " " Censorius
world-wide reputationnh
patch is printed andn
he
4 o'clock, in time fort n
edition is printed
tion on Sunday nlmorewn
all newsvendors -
it enjoys a more eaten-
syspaper. The proceedings
are always copiously re-
ureexclusive public interest.
s"sreports are ably condensed,
written by the editor, " Publicola,"
and other contributors, have a
lor talent, skill, and tact. The Dis-
fished every Saturday morning at
't early railway trains • and another
noon on the same day; and a third edi-
a Ding at five o'clock. Orders received by
t and country, and by Dir, B. J. Wood
139, Fleet-street.

. • . .• .

~

Mr. Spooner represents an agricultural district. His
principal objectio.n to the income-tax, accordingly, is a
plain matter of fact of which half his constituents are
only too cognizant. Take the not uncommon case of a
landlord who was so fortunate as to let his land under
lease, nine or ten years ago, to a farmer who expected
the corn-laws to last to the end of the world. He let
his land at 255. or 302. an acre, and has been paying in-
cume-tax accordingly, viz., at the rate of Bd. or 10d. an
acre. That tax he is still paying, but meanwhile his
rent has undergone a great change. On the expiry
of the base the tenant, disgusted or _frightened with
free trade, threw up the farm, • and the •land re-
mained in his hands a tWclvemonth, to ins-
great icaohytnience, and, very, , little profit. The
'landlord at last fines a tenant, who will venture to. put'
.himself aril his-stock on the farm, and hiseeed into the'
:ground, on condition that he pays only 12s. for the nett
three years, and has so much done for him in the way of
drainiug, huiidir g, anti- so forth, that the landlord e ill
be induck to poeket.the, smallest talance•hut "of that
neitereble sum. In fent; for the next three years his re.
c4pts will be all:Legal/N. Yellin will pay his income-tax,.
either on the originate 255. •or 305., oron an estimate
leenieg little heloaannThat is -the case of the landlord.
The ease of the tehent is much the same: During a run
of egrintlintrlibreci"tic,', such ri4 wkehave hadlately,
a seanrcious and itelustrious farmer may easily find
telf at tin; end of each year poorer than he was-a -tvalve-
month since, yet.he,mtrango on paying by re rule which,
if not wholly 'irrespective. of aniteultural viciseitudes,
fellows thein,ra•ther tatailly and.indunctlyn Ho intist pay
tax upon httlf..l4.4ent, though perhaps that rent -
more thea:lee ,Cao,,t,ey, While,.hs is preparing to
throw up his fattn-.-teperhaps while Lae stock is being
given away dt.a sald, l. auction,. thelextttl,;eier steps
in with his little aeconnt. Of couta:e; he Will fret end
voreptain, and send his. cuss e .to. _his . representative,
• intic haw sniff with a heart, for such sublunary
.cfliietious.
We are not,pretending4vib.y that it is easy to find a
mood rulnfor toxin;; a fitrmer'e.profits, nor do ..we agree
with Mr:Spooner thanetlaere- is much hardship in the
steel( meg proper4etaXnat Well as the. land; but when
that toe has ruffertdeeuch 'a depreciation that the
farmer catneo•longmholeltite we are not able to deny. his •
right to '::nMpliain of -the'-ittennie-tax. • At all events, we
cannot beArfrised...-thitt should make a
grievance oereof a car4e.really so deplorable.
Mr.:Mum-ye on the-either heed, represents a borough
.
in which, daring the last !ape.- years he has seen a few
ups .rdid downs. .BaitAineing that period, probably, the
mutt constant in the tradesman's books has been
the iticome-than;'which he has paid all the same, whether
on profit or on less. Men in trade meet this tax in dif-
ferent ways. They who are ever anxious to sustain
their reputation return themselves at more than they
ought, in order-to sustain their credit. We have it from
a Commissioner of Pitt's income-tax that for five
years a Baltic merchant entered his profits at
10,000/. a year; and living, as .he did, at a great
rate, and enlarging his business daily, the only
question was whether the return was sufficient. MAW
the end of the five years the merchant failed,
and it then cppeared that he never had been really sol-
vent, nor hart he realized a profit on the transactions of
One single year. He had thus paid 5,000/. to Govern-
ment, not from his own profits, but from the capital of
his unfortunate creditors, who had themselves been pay-
ing income-ttx all the time, and to whose false security,
the bankrupt's annual return to the income-tax had ma-
terially contributed, for it is needless to say it had not
been kept secret, either by the bankrupt or the assessors
or the collectors of the tax. A more numerous class,
however, combine appearances with economy, by making
a tenure far below their real profits, and then mowing,
if net boasting, that they have done so. A merchant
says boldly, " Considering the risks and uncertainties of
trade;—consideriun the necessity of insuring myself,
considering that a great part of my profits are not on
regular trade, but on occasional speculations, I only re-
turn such and such a sum, though, as it happens, 1 have
made three times as much this year." This may seem
very dishonest, but there are cases where it is al-
most a necessity to do so, inasmuch as an over-
return would betray the speculative character of
the trade. We purposely abstain from complica-
ting the question, though continually complicated
in fact, by referring to the combination of regular trade
11 the
with irregular speculations out of trade, in vviaic
profits of one have been swallowed up by theildraSe",
the other or vice versa. We refer only to
irwegausabe that
and, without going beyond it, there will rand Yew
ronal
mixaire of loses and gains, of nrdinaanreY almost any re-
°too, is aiationary.
trent:anions, that a tradtzsinarr may
turn that he pleases. No business, a sacrifice f
ith r eisnav ems temriefirette of
iflaicaonme , t theincreasingbusibnuesisn iesssentlhae re
d by
returns it is neces-
. ' eke to e
capital, for in o:
eke
profit -en
stocky with more haste than is gene-
rally to dispose of
in adeereasing buaseionmesesretgtheetrheeisalway
e are not surprised, then, to hear
rally advantageous.
say that
ostentatiously. or i
nice in husines
tustifyLuTwiliiint(),xtitp•hliacihn
gee-
no
tr
rirmreaSistsirt;b:c. ee xti..ute4rifijet?Twi mfs to mripiatlionaullealn°e y below the
'iltbithecet'extraornivaey inei-
,AZ;t3slairincz;hhearsletse,skfeltteat oantothtehiisi
Jest of a county Member and a town Member ef the
~,tee county, and n clever aid a seconder of the same
amendremt, betraying en appazent, discrepancy of argu-
ment.