The Sun.
London, England, 1851-05-03 00:00:00

sity with respect to a direct tax on property; that might '
vary in each year without the slightest inconvenience, to as
to collect a sum sufficient for the ac al
wants of the
country, after the application of the funds ants of
from
other sources. The consideration of the subject would
afford an admirable opportunity for demanding the redress of
any grievance, for exposing any wanton extravagance, or
insisting upon due economy and retrenchment. • • e
Again we call upon the fiscal and financial reffirmers through
out the length and br ,adat of the land to exhibit a zeal and
activity befitting the occasion, and to make their wishes
known to their respective representatives in a manner that
cannot be misunderstood."
This great desideratum has now been achieved.
The income-tax is limited to a single year. We
owe the remission of the taxes on light and air to
its expiring this session. The same cause will pro-
bably enable us to obtain the abolition of the taxes
on knowledge, or at least the infamous advertise-
ment duties, next year, and gradually to enter upon
a more equitable system of collecting the public
revenue, so that every British subject may
contribute as nearly as possible, in proportion to his
means, to the liquidation of the national liabilities
and the maintenance of the national establishments ;
-nd that the revenue be collected in the most econo-
mical manner, by making the greatest possible amount
of the sums extracted from the pockets of the people
find its way into the Exchequer. Mr. HUME last
night showed that no less than 67 per cent. of the
taxation of the ccuntry was levied on articles subject
to Customs and Excise; and it is trot too much to say,
that the prices of the various articles are en-
hanced to the consumers, not merely by
the amounts of the duties, but by at
least 30 or 40 per cent. on the amount of these du-
ties, for profit on the amount of the additional cost
prices to the various intermediate parties through
whose hands they must pass while finding their way
from the producers to the consumers. Thirty mil-
lions, raised by means of Customs or Excise duties,
will, therefore, practically cost the country fully
forty millions of pounds sterling, independent of the
charge for collection, which may be' fairly estimated
at two or three millions, so that the saving that
would be effected by the substitution of direct
;'or indirect taxation would be at least
TWELVE OR THIRTEEN MILLIONS sterling—a
sum quite sufficient, under judicious manage-
ment, for the entire support of our Naval, Military,
and Ordnance establishments.

We cordially concur in the opinions put forward
by the veteran proposer of the amendment, who, by
his conduct last night, has added to the deep debt of
gratitude due to him by the people of Great Britain.
He acknowledged his preference for direct taxation,
and did not desire its removal, but he declared that
he had never met a man who did not consider that an
attempt ought not to be made to equalise the tax, and
to remove its present injustice. His resolution not
;nerely went to limiting the tax to a single year,
but also for an icquiry by a Select Committee into
the mode of assessing and collecting it, and also atcer-
taining whether the injustice of levying the same rate
of charge upon terminable as upon perpetual annul-
;jet?, and upon fluctuating and varying incomes from
trades and professions as upon fixed incomes from
real property, cannot be greatly modified or alto-
gether removed. And yet Mr. COBDEN and some
of his followers opposed this just and necessary inves-
tigation, because they did not approve of the reasons
put forward by some of those who supported the
amendment!

We venture to remind these gentlemen that the
success of that proposition will not prevent them
from bringing forward their views fur removing a por-
tion of the injustice at present, by materially re-
ducing the rates payable under Schedule D. The
motion of the Honourable Gentleman the Member for
Glaegow will give them the opportunity of amend-
ing it, even during the present year. We
cannot conclude without noticing a valuable
suggestion offered by Alderman TiroairsoN with re-
spect to the annuities terminating in 1854, 1859,
1860, and 1867, which are well worthy of attentive
consideration. We must also express our approbation
of what was co clearly put forward by Mr. DISRAELI,
who showed his sympathy fur professional men, and
anxiety to remedy the injustice to which they have so
long been subjected.

A sweeping but graduated reduction in the num-
ber of flog-officers has at length been happily re-
solved upon by the authorities of the Admiralty. It
will be remembered by our readers how- frequently
we have insisted upon the necessity of this very
.vholesouie innovation. Whether regarded with a
view to economising the resources of the country, or
with reference to enhancing the efficiency of the
naval service, the change here indicated must be ac-
knowledged one of extraordinary impudence. For,
according to the system hitherto allowed to flourish,
the maritime profession has found its energies per-
petually deteriorated by a course of proceeding
which has simultaneously proved one of most
indefensible extravagance. Whereas formerly the
list of admirals was less than a moiety of its existing
dimensions, and the expense of its maintenance con-
sequently proportionately smaller, the navy has
been by that very prodigality of promotion and pay-
ment marred both in vigour and popularity. Again
and again we have argued against a persistence in
this mistaken arrangement. Again and again we have
been grievously disappointed in our hopes of improve-
ment ; again and again we have reverted to the mat-
ter iu question for the purpose of proclaiming
a comprehensive change as requisite for the
safety of the island and for the character of
its most necessary defenders. Fortunately the
day-dream of reform, though long deferred, is
at, length giving tokens of its ulterior realization.
A document has recently been issued from head-
quarters sketching out a plan of retirement not only
fur flag-officers, but for captains, commanders, and
lieutenants in like manner—so contrived as to pro-
mise a remarkable diminution without interfering in.
juriously with the personal interests of those engaged
in the profession.
According to the project marked out by the Ad-
miralty it is proposed to reduce the number of
officers at present on the Navy List in a manner cal-
culated to afford them opportunities for a really
remunerative retirement. Hitherto for some years
the admirals (exclusive of admirals of the fleet) have
been fixed at 150, and captains at 500, while corn-
maudere on the active list have amounted to 828, and
lieutenants to 2,147. By adopting the suggestions
now thrown out by the authorities the Government
will be enabled almost immediately to diminish the
number of admirals by 51, of captains by 150, f
commanders by 378, and of lieutenants by 947. In
order to effect this it will be necessary, of course,
to arrange t the existing list shall be cluni-
nished without detriment individually to such as
are actually enumerated upon it ut this moment, and
without, at the same time, placing any unjust or in-
surmountable impediment in the way of those now in
expectancy. Briefly, then, the admirals may be
thus reduced to 99 in number, instead of absurdly
remaining at 150, as hitherto—by removing to per•
manent half-pay those new on the active list, who,
under the order in Council of June 30, 1827, bare
not served for that fleg ; and, in addition to
that, by the creation of the retired service-pen-
sions of 1501. each. per annum, to be granted
to flag - officers on the active list who
are either above seventy years of age, or are incapa-
citated from further service by decrepitude. Such
pensions it is intended, however, are not to be held,
in any instance, in addition to the good service pen-
sions, and it is proposed that all such officers shall
be placed on the retired list, and others advanced
from the active list on all death vacancies. Some-
what different, and in a manner also somewhat more
complicated, are the arrangements sketched, in ac-
cordance with which the number of captains on the
active list shall ultimately be reduced to 350
in the aggregate. For the purpose of bringing
about this extraordinary reduction, it is proposed
that as vacancies occur in the active list of flag-offi-
cers, the captain first in seniurity, who has served for
his flegolsall be promoted, reserving, of course, her MA...
JESTY'S royal privilege of selection, while such cap-
tains who have risen to their flag, and who have not
served, are placed on per manent half-pay, rising in rank
as at present, but with the half-pay of rear admirals.
Added to which, the retirement of 1846 must be kept
ro
epdeun
cteod to the
the number of 200, until the list of captains be
tosubme indicated—thedtoitetaileitreedadbyyoaniy
retiring
n
re-
tiredo
list then
in two vacancies until it be reduced to 100, as well
as by permitting captains above 55 years of age, and
list for ten years at
who -nave been on the captains'

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