The Sun.
London, England, 1851-01-29 00:00:00

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present law. 2. That incomes deritfett from _ trade
manufactures, or professions c.hc,uld also he reliev, 'l3,
from the tax Ltvied under the presEn ilew,.;• and _ ~•-•
That so much percenturn uponatnode \
__ (4ittik
scale, according to the ability of thelleTims -
should be levied on incomes derived from sill-AN:Ay 7
perties and on all investments yielding certain annum
incomes, not like those of the farmer, trader, manu-
facturer, and professional man, on the casualties of
seasons, markets, ill or good health, short or long
life. I would, therefore, moderately graduate the
scale according to the ability to pay; for example,
much in the following manner, viz., on all permanent
incomes :
Under, 50/. one per cent.
501. to 1001., I per cent., and 1 per cent, additional on all
above 50/.
1001. to 1501., 11. per cent., and i per cent. additional on
all above 1001.
150/. to 2001., 2 per cent., and / per cent. anilional on all
above 150/.
2001. to 2251., 21 per cent., and I.- per cent. additional on
all above 2001.
22.5/. to 25 1., 21 par cent , and 4 per cent. additional on
all above 2251-
2501. to 2 5/., 3 per cent., and i per cent. additional on all
above 250/.
27 5/. to 300/., 34 per cent., and *er cent. additional on all
above 275/.
300/. to 350/., 34 per cent., and i per cent. additional on all
above 300/.
3501. to 4001., 3i per cent., and i per cent. additional on
all above 350/.
40u/. to 5901., 3i per cent., and ,f, per cent. additional on
all above 400/.
5011. to 700/., 4 per cent., and A per cent. additional on all
above 500/.
700/. to 1,0001., 41 per cent., and li per cent. additional on
all above 700/.
1,000/. to 1,500/., 44 per cent., and A par cent. additional
on all above 1,000/.
1,5001. to 1,7501., 4i per cent., and i per cent. additional
on all above 1,500/.
1,750/. to 2,000/., 4i per cent., and i per cent. additional
on all above 1,7501.
2,000/. to 2,50Cq., 4i per cent., and i rer cent. additional
on all above 2,000/.
2,5011. to 3,0004, 4L- per cent., and -,1 per cent. additional
on all above 2,500/.
3,000/. and upwards, 5 per cent., and 1-10 par cent. addi-
tional on the amount of the tax.
Now, taking it for granted that the gross expen-
diture may, as I firmly believe, be kept down as low
as 49,180,0001., how is the revenue to
,be provided ?
I would submit the following pro foi-ma scheme for
levying the necessary revenue, viz.:-
1. Customs duties on the following articles :
(a) Tobacco, say
(b) Sugar and Molasses at equa-
lized duties
:c) Tea at Is. per 1b....... ... 3,000,000
d) Coffee and Chocolate at duties
equalized
e) Distilled Spirits (foreign and
colonial)
f) Fruits of all kind (preserved or
otherwise) •••• ••••••
g) Spices of all kinds
0) Wines, duties adjusted for re-
venue
.. 2,000,000
i) Silk Manufactures, and all other
articles of luxury at an ad valorem
duty of 10 per cent., excluding all
articles of food and raw material,
as timber, &c.
_____
Total estimate from Customs

N

650,000

£OO,OOO
100,000

£18,500,000

2. Excise :
(a) Distilled spirits ••.
(b) Malt to be reduced 25 par cent
and gradually reduced as the re-
venue on other articles increase,
or finally as annuities fall in
(c) Licences with adjustment ...

10,500,000

Total estimated produce of Customs and
Excise ...................... , ...... £29,000,000
3. Stamps, re-arranged on a more equitable dia.
tribution of probate and legacy dutie, and ex-
cluding duties on fire and marine assurances,
and advertisements and newspapers
4. Post-office pass revenues 2,300,000
5. Unredeemed land-tax
6. Crown Lands (but this annual ought to yield
much more) ......

500,000

Total ordinary revenue
Tax on all real invested property, assimilating in
the scale of rating as stated above

Total to meet estimate X 49,180,000
Looking to all the circumstances of probable legis-
lation in the present Parliament, I do not expect any
early revision approaching to the foregoing, in the
taxation and expenditure of the country ; but I be-
lieve the prevailing and growing opinions of the whole
people to be far more favourable to such financial re-
form, than the public sentiment was in favour of re-
pealing the Corn and Navigation Laws, when I gave
my testimony in favour of the free-trade measures
carried out by Sir Robert Peel, and against the Navi-
gation Laws repealed by the present Government.
I have, gentlemen, the honour to be your faithful
servant and representative, J. MACGIUGOR.
1, Prince's-terrace, Hyde-park,
London, Jan. 28, 1851,

EXHIBITION
OF 1851.
COUNTERS.—VERTICAL SPACE.
The follo-wing is a copy of the answer sent to those
persons who have applied to the executive committee in
reference to counters or vertical gees(:—
"In answer to numerous inquiries which have been
made respecting the extent to which any counters will
be furnished to exhibitors by the Commissioners, the
executive committee have to state as follows:
" In all those ca.es where a❑ exhibitor does not care
either to exercise his own taste in displaying his articles,
or to use the power of regulating the amount of vacant
space immediately surrounding them, as he might do by
building up steps or shelves, affixing brackets, &c., but
is content to have his articles laid out on a plain deal
counter of some uniform width and height, the executive
committee will be prepared to furnish such a uniform
plain deal counter.
" It must be obvious that it will be impossible to deter-
mine what sort of counters will be thus adopted for each
class, or the actual position of them, until the executive
committee are made acquainted with the extent to which
exhibitors purpose to avail themselves of the privilege
of gratifying their own taste, and arranging their
articles in their own ways. The principle which will
guide the executive committee is, first, to leave every
one to please himself, subject to general control, and
then to act on behalf of those who are indifferent, unable,
or decline to act.

" It has beisiaa'ready explained that vertical wall or
partition space may be obtained by suspending fabrics
over lines, &c.; by hanging draperies from the
girders. In all cases where the executive committee are
called upon to provide vertical space, &0., and where
those means will suffice, they will be adopted; but until
the articles are seen and actually deposited in the build-
ing, the executive committee will not be able to &fate
to what extent they will provide more substantial modes
of obtaining vertical apace.
" Some misapprehension has existed that an exhibitor
having an allotment of vertical space, is thereby neces-
sarily entitled to some indefinite amount of horizontal
space.

" As a general rule, vertical space must be interpreted
literally: for, if it were not so, and every exhibitor on
vertical space was entitled to project his articles over
those of another exhibitor immediately below, serious
inconveniences wou.id result in many oases. still these
may be some instances whore a moderate projection
(say not exceeding two feet) can be allowed without
detriment to a neighbouring exhibitor; and the execu-
tive committee will use every exertion to find the best
accommodation for every one having vertical space, con-
sistently with justice to those exhibitors who have allot•
' ments of floor or counter space; but the extent to which
this may be possible cannot be defined until it is seen
how far exhibitors having vertical space, and exhibitors
having horizontal space in the same class, are disposed
mutually to accommodate ens anotitsr. When all ex-
hibitors who desire to have their own way and work in
concert, shall have done so, the executive committee will
be prepared to do their best in carrying out the arrange-
ments necessary for displaying the remaining articles;
but if exhibitors decline co-operating together, then the
decision will be made by the executive committee.
"By order of the Executive Committee,
(Signed)
" M. Dicer WYATT Secretary.
" Jan. 22, 1851."
11i.70.

. s
tkainted kinds odfayexapftl
after
which .
.to besiege the
.ETROPOLITAN COMMITTEES.—Grost difficulties still
stand in the way of the Central Committee of London.
No day having yet been fixed to close the list of appeals,
applicants continue without
committee rooms inaCehesexpes
nations and remonstrances.
the Central on "IN and vexatious
has this system become, that . Committee have
Ci :et 1 with ell
decided to request .
ll be rem'
which no appeals will
has ived.
The variety of re-
monstrances and meals almost doubled the work of
the secretaries. sterday the pin, Art Committee
had a final meeting, Sir Moses Montefiore in tie
chair, in the stead of Lord Aahburnham. The
Commit-
tee
for Agricultural Implements still delays the tion of its labours; and it i impossible coraple-
s even now to stet+,
the precise number of London
exhibitors. This delay,
not
it may be remarked, canbe
attributed to the officers
of the Central Com •
mittee, who have worked earnestly
and unceasingly' but is regarded as the result if the in-
definite period allowed for
entering appeals. At the
present moment there cannot be less than one hundred
appeals to be disposed of by the Council of Chairmen
who meet this afternoon.
GUARD FOR ARTICLES FOR EXHIBITION.—TWO ser-
goalies, two first corporals, three second corporals, and
three privates of the branch of the Ordnance corps sta-
tioned at Woolwich, embarked at Roff's wharf, at half-
past nine A N. on Thursday, for London, to join a cam'
pany of the Royal Sappers and Miners, which left Chat-
ham Thursday morning for London, and are to be quar-
tered in Kensington Palace, to take °barge of different
sections of the articles to be exhibited in the Crystal
Palace in Hyde-park. A number of non-commissioned
officers and men of the same corps, equal to the strengtk
of a company, will leave Woolwich at a subsequent pe.
riod for the same kind of service, but the men have not
yet been selected.
USE OF INTOXICATING DRINKS AT THE GREAT Ex-
HIBITION.—Mr. Charles Gilpin and other advocates of
the temperance movement have addressed a letter to
Prince Albert, complimenting him upon the exclusion of
intoxicating drinks from the Exhibition refreshment-
rooms,d hoping that his Royal Highness did net
an
sanction the late distribution of beer amongst the work-
men engaged upon the building, during a late visit to
the works.

Mr. Howe had an interview with Earl Grey yes-
;erday at the Colonial-office.