The Sun.
London, England, 1851-08-13 00:00:00

bvnina altatt

"e:0.37
LONDON, WEDNESDAY, AUGUST 13, 1851.

The accounts received from the Cape of Good
Hope by the screw-steamer Propontis, which arrived
at Plymouth on Monday, are anything but satisfac-
tory. Sir HARRY SMITII was still compelled to act
on the defensive for want of sufficient means to com-
mence offensive warfare, and every day news
arrived of some fresh outbreak among either the
Kafirs or the Hottentots. The last outbreak of this
nature took place on the 31st May, among the Hot-
tentots settled at Theopolis, who suddenly fell upon
several Fingoes and murdered them, and then loaded
their waggons with their families and goods, and
moved off towards Bushman's River, sending at the
same time to one of the Kafir chiefs to ask for
assistance. They were pursued by the British force,
defeated, and fled, leaving behind them their wag-
gons and oxen, making good their retreat into Kafir-
land, having previously burnt all the buildings at
Theopolis. Had Theopolis been an ordinary Hot-
tentot settlement, had Theopolis been merely under
the civil government of the colony, had the attention
of the colonists not been directed from the com,
mencement of the outbreak towards Theopolis as the
seat of the mysterious agency which directed the
councils of the Kafir, debauched the loyalty of the
Hottentot, and organized the massacre of the white
settlers, we should not have been thus particular re-
garding the recent outbreak ; but it so happens that
Theopolis is not an ordinary settlement, it is one of
the oldest stations of the London Missionary Society ;
it is not only under the civil government of the
colony de jure, it is de facto under the rule of the
missionaries, who exercise a power as absolute over
their black:flocks as did the Jesuits over the Indians of
Paraguay, and who, it is fair to presume, seeing they
were educated under the same system with the mis-
sionaries of New Zealand, hold the same faith with
regard to clerical rights to land, and the same aver-
sion to the introduction of white man's law and white
man's industry into those regions, in which they reign
over a semi-barbarous and industry-hating population
as ministers supreme of a quasi theocracy. It hap-
pens curiously enough that there is published in the
current number of Colburn's United Service Maga-
zine " The Journal of an Officer serving in Kafir-
land from the outbreak of the present War." Early
in January last this officer was stationed at Graham's
Town, and we find in this journal, under date of the
22d January, the following entry :—" Alarming
accounts arrived on the 22d from the Missionary
station of Theopolis ;" and on the 23d we find it
stated " Fourteen Hottentots were sent into town to-
day on suspicion of conspiracy and intention to join
the enemy. These men are from Theopolis." On
the 26th we find the following most important entry
with respeet to the missionary doings at Theopolis

" The authorities hava been employed for some time '
in investigating the case against the Hottentots sent in on
suspicion from Theopolis. It is proved beyond a doubt
that the Hottentots were in league with the Kafirs, and,
what is still worse, that their minister, the Rev. Mr. Smith,
was aware of a letter or message sent by the rebels to the
Hottentots, warning them that they should not be molested
if they sat still; this notice Mr. Smith gave no information
of, although aware of its treasonable contents. The conduct
of many of the missionaries requires looking into, and no
doubt an investigation will take place as to the rise and
progress of the disaffection amongst the Hottentots."
The Kafirs were disarmed at the conclusion of the
last war, whence have they acquired arms and ammu-
nition ? Their military tactics have greatly irn-
proved, who has instructed them ? Who taught
them to fall flat on their faces whenever a shell was
seen ? Who organized them, and brought about a
union between the Kafirs and the Hottentots for the
extermination of the white man ? These ure
questions which must be thoroughly investigated, and
if a similar investigation were instituted in our other
colonies, we should not improbably find that the Se-
cretary of State for the Colonies is not the only per-
son to blame for the present very unsatisfactory state
of our colonial dependencies. As regards the Cape
colony it is abundantly clear that a searching inves-
tigation into the doings of the missionaries must be
instituted. Where are these Rev. Gentlemen at the
present moment ? Are they in the colony, aiding
their fellow-countrymen in defending their lives and
properties, or are they in Kafirland comfort-
ing and instructing the "interesting savages ?"
Above all, where were the Theopolis mis-
sionaries from the Ist to the 31st May ?
We believe that the various missionary societies of
this country are actuated by the purest intentions ;
but we also know that of all persons in the world the
enthusiast, and more particularly the proselytising
enthusiast, is the most liable to be deceived by the
representations of artful and designing persons,
and we fear that these societies have been so deceived
in too many instances. Great caution should be ex-
ercised in the appointment of missionaries, and a
vigilant watch should be kept on their conduct when
they arrive at the scene of their labours. The recent
occurrences in Kafirland prove the absolute necessity
of increased caution in the appointment and increased
vigilance in the superintendence of missionaries ap-
pointed to our colonies.

Nothing can confirm more strongly the view we
have taken ab initio on the question of the property
and income-tax than the evidence of Mr. CHARLES
PRESSLY, one of the most intelligent and efficient
Commissioners of Inland Revenue, the continuation of
which appears in our impression of this day. We
regard everything that has fallen from Mr. PRESSLY
of so much importance that we have given his testi-
mony in extenso in The Sun, and we are satisfied that
the facts therein detailed will be attentively con-
sidered by fiscal reformers throughout the entire
country.
As may readily be supposed from his official station
and position, Mr. PRESSLY restricts himself to the
practical working of the statute, and does not offer
any theoretical opinion on its justice or expediency.
It has been his duty to carry into execution the pro-
visions of an Act of Parliament—to make those
pay who by the statute are rendered liable,
to afford exemptions to those who by the en-
actment are entitled thereto on establishing
their rights. He does not enter upon the
equitable grounds for a repeal or modification of
the law, but he clearly, distinctly, and unequivocally
points out the scandalous frauds and evasions that are
of every-day occurrence, and which cannot be
avoided so long as the law continues in its present
state. We have repeatedly spoken of the demoraliz-
ing tendency of the existing system, but we have it
now established beyond the possibility of doubt, or
difficulty, while the remedy for the crying grievance
is at the same time indicated.
That remedy, the only one which the experience
of Mr. PRESSLY could suggest, is the " taking away
the exemptions from incomes arising from property !"
It is under Schedules A and C that it is found espe-
cially difficult to prevent fraud, and the amount of
which the revenue is thereby defrauded appears to be
very considerable. Now, we have all along asserted
the propriety and expediency of making every man
possessed of accumulated and realized property, of any
kind or description whatever, contribute to the na-
tional expenditure in proportion thereto. The mo .
ment a person acquires such property he becomes
a fitting subject for taxation. Give free scope to
his industry, allow him the most perfect liberty iu
the pursuit of his peaceful and laudable undertakings,
he will soon begin to lay by something as a pro-
vision for a rainy day, to secure the means of liveli-
hood when sickness or old age may paralyse his
energies, or to afford assistance to his wife and
children in the event of the loss of their protector and
provider. On that he will freely and willingly pay the
imposts which the exigencies of the nation may require.
Ile will feel a degree of pride in contributing
his quota. But permit him to receive the necessaries
of life, and those humble comforts, which long con-
tinued use and habit have rendered almost neces-
saries,L without the intervention of the tax-gatherer.
rao
incdcd a soi of nsthdeu removingr during gaol
most
tt heexdceel
Let not his traces be present at all times and on all
mamypo.triaolußi
zsyi
noagndo tin this course,
ppropegrty, you get
system that has
ever been suffered to prevail, that has occa-

sioned a greater degree of direct fraud
than any enactment that ever disgraced t
he
national statute•book, the game-laws or even the
Customs or Excise code not excepted.
If, as we have long since suggested, and in ae.•
cordance with the mature judgment of Mr. PRESSLY
exemptions on property should be altogether abo-
lished, not only would the temptation to, and possi-
bility of fraud be wholly removed, but the proceeds
of the tax would be so greatly increased that it would
more than compensate for the total abolition of Sche-
dule D, or at least its modification, so as to make
industry perfectly free and unfettered, and
to impose a charge only on the capital
embarked in the trade or business. As, for instance,
if a merchant or a tradesman had a capital of, say
3,0001. invested in his business, from which thro ugh
his own skill, enterprise, and unceasing labour he
derived an income of 1,0001. per annum, in place of
being charged 29/. 3s. 4d., as at present—while the
owner of a like sum of 3,000/. Three per Cent.
Stock would either claim a total exemption, obtain-
ing repayment from the Commissioners of the
2/. 12s. 6d. which had been deducted from his
dividend, or at most be only charged less
than one-tenth of what his more active
and industrious neigbour contributed out of equal
capital—each should pay the same amount into the
National Exchequer. We need scarcely ask which
would be the more equitable and politic course ; or
which are more worthy of protection and encourage-
ment, the drones or the bees in the national hive ?

The system of exemptions were found to be so in-
convenient that we find it stated by Mr. PREMLY—
" When Mr. ADDINGTON introduced the Bill in 1803,
it was intended that the exemption should not extend
to incomes arising frd!n realised property." Mr.
ADDINGTON was compelled to give way after clearly
explaining " the great difficulty which the Executive
officers would have in carrying out the exemptions
upon incomes from property." The system was sub-
sequently found so inconvenient and so difficult to
carry out, that in 1806 it was entirely altered, and
the exemptions confined to incomes arising from
profits of trade, professions, and public offices, and
from property connected with labour, with some few
exceptions.
Let the Government then derive experience from
past legislation, and not be deceived by the mis-
chievous fallacies of their Minister of Finance.
The country is in favour of a permanent charge on
property. The national fiat has gone forth in favour
of direct taxation, but it must be a taxation fairly as-
sessed and equitably apportioned. It was against the
inequalities of the impost that the people were so
justly indignant. It was these rotten and indefen-
sible portions that endangered the entire fabric ; and
Sir CHARLES WOOD was not only bringing dis-
credit on the Government of which he was a mem-
ber, by his churlish and perverse obstinacy,
but playing into the hands of the Protectionists, and
risking the entire tax, of which he declares himself
to be the supporter. We trust that these matters
will be fully and maturely considered before the
Ministerial intentions, in reference to the tax, may
be announced next year. On the decision at which
they may ultimately arrive will depend, not only
their own fate as a Government, but the welfare and
prosperity of the nation for a time, which is more
intimately connected with fiscal reform than the red-
tapists may be enabled to conceive.

At last we have something new about the Crystal
Palace. The new matter may not appear to many
of much importance, yet as a variety it may possess
some interest.

A volume containing 230 original poems, consisting
principally of British and Irish romances, has been
exhibited in Class 17 of the Exhibition by Mr.
&Lis. The juries are of opinion that they cannot
consider anything in this volume except the typo-
graphy and binding. To this the author objects, and
calls upon the jury to open the volume and examine
the poetic forms impressed upon its pages.
For the reasons urged on both sides we refer our
readers to a correspondence on this subject in another
part of our impression, and so far as this correspond-
ence opens the case, the arguments appear to us to
make altogether in favour of the rights of authorship.

It is a mere delusion to assert that nothing except
manual labour enters into the value of the articlestx-
hibited in the Crystal Palace ; there is scarcely one of
them towards the value of which mind does not prin-
cipally contribute.
If the hardest and purest piece of porcelain which
has ever yet been produced was laid alongside of the
portrait of the QUEEN in.Sevres china, would a prize
be given to the mere porcelain, however fine ? Most
assuredly not. The prize would be given to the porce-
lain on which the beautiful portrait was painted, and
it would be given because that portrait was so painted
upon it.

The analogy drawn by Mr. ELLts, in this respect,
seems at least very strong. Why should the pictures
impressed upon the porcelain be taken into conside-
ration, while the poetic pictures impressed upon the
paper are altogether disregarded ?
Why should the painter be allowed to purchase a
niche by the efforts of his pencil, while the poet is
excluded from all chance of honour in the great
Arena of Industry ?

If it be the intention of the authors of the Ex-
hibition to direct the national energies into paths
likely to lead to national advancement and national
honour, what more noble path could be pointed out
than that indicated by this volume, which professes
to be the first of a series intended to depict in
poetry the romantic history of our country, its
legends, its battles, and its deeds of heroism, from
the times of the Gael and the Cymbri down to the
present era ?

The volume itself is both large and beautiful ; it
contains a large number of British and Irish le-
gends, which do not yield in strangeness and ro-
mantic interest to the most popular of the German
ballads. In addition to this collection of legendary
lore, the " Rhyme-book" contains a number of
romances descriptive of our mcst glorious battles.
Cressy, Poitiers, and Agincourt appear amongst the
number, and we are thus presented with a series of
metrical chronicles, in which the records of Froissart,
Monstrelet, Stowe, Hollinshed, &c., are translated
into pleasing verse, and presented in this agreeable
form to the general readr.

What good reason can be given why those poetic
pictures of our ancestors on the fields of Cressy,
Poitiers, and Agincourt should not be considered by
the juries and valued as much as the pictures im-
pressed upon porcelain or marble? In both of the
latter cases the efforts of the mind enhance the value
of the materials on which they are impressed. Why
should not the effort of the mind exhibited in the pro-
duction of poetic forms enhance also the value of the
paper upon which they are delineated ?
Mr. ELLIS has appealed, we perceive, from the
decision of the jury on this case. We .trust that he
will persist in this appeal, and we have no doubt that
his appeal will be successful. We cannot for a
moment suppose that, while intellect in every other
path is allowed to bear off honourable reward, it will
be shut out in its most noble form from all chances
of distinction.

Sir David Brewster has been elected foreign cor-
responding member of the Imperial Academy of Sciences of
Vienna.

HER MAJESTY'S THEATRE.—The Queen's box at
her Majesty's Theatre was yesterday (Tuesday) evening
occupied by the Hon. Flora Macdonald, Mrs. Egerton, Lord
Alexander
Lennox and party. Amongst the noble and dis-
tinguished Ind. ividuals also present in the theatre on this oc-
casion we ipticed the following :—The Duchess of Somerset,
the Marquis of Northampton, the Marquis of Donegal, the
Baroness Brunnow an‘Mdlle. de Brunnow, the Countess of
Glengall and Lady Margaret Butler, Lord Sandys,, Lord
Ernest Bruce, Lord Elphinstone, Lady Palmer and Miss
Palmer, Lady Catherine Hutchinson, Lady Georgina Cod-
rington, Colonel Freestun, M.P., and Mrs. Lockyer Freestun,
Mr. and Mrs. Grote, Captain Lord, Mr. C. W. Packe, M.P.,
and Mrs. Packe Reading, Mr. Cutler, Mr. Rogers, Mr.
Rickards, Mr. W. Galsworthy, Mrs. Wyndham, Mrs. and
Miss niChards, Miss Caroline Bellew, the Greek Consul,
Madame and Miss Paudin de Ralli, Mr. F. Lizielli, Mr.
James Holford, Mr. Hubert de Burgh, Mr. Felix Pryor,
M. and Madame de Warlich, &c.
FATAL ACCIDENT WHILST BATHING.—As Some
youths were bathing yesterdp in the Thames, off Craw-
shay's iron wharf, a lad named lent got out of his depth, and
immediately sank. It is supposed he was getting out of the
way of a steam-boat which was in sight, and not
being able to swim, the swell occasioned by the vessel
washed over his head, and the unfortunate youth wasimme-
diately carried under some barges. The drags were put in
requisition, and after a short time the body was recovered,
though not soon enough to save life.
Five soldiers, who were implicated in the riots of
the 24th of June last at Edinburgh, were brought to trial on
Thursday and sentenced to six months' imprisonment.

THE FRENCH REPUBLf'

We have received the Paris journals of yesterday.
A long manifesto signed by the principal members
of the Mountain has been addressed to the French
people on the subject of the approaching presidential
election. It i 3 considered probable that all shades of
Republicans will unite in supporting M. CARNOT as
their candidate for the presidency.
The Bulletin de Paris has the following :
"It is now certain that the Prince de Joinville has
declared to a p arson who is honoured with his confidence
that he cannot accept the candidateship for the Presi-
dency of the ]_republic, which some political personages,
more ardent in their sympathies than prudent in their
devotedness, 'have proposed to him. The Prince, like
his brothers 'and the whole of his family, will be always
at the orders ,of France if she should require his services,
but he does not find in the proposition that has been
made to him I he expression of the sovereign will."
In another part of the journal the Bulletin de Paris

says :
" We learni'rom a positive and incontestable authority
that neither tt le Prince de Joinville nor any other mem-
ber of his family has ever entertained any view of his
being a candh late for the presidency, and moreover that
he would not accept the office if it were conferred upon
him by universal suffrage."
M. CHARLES DUPIN, President of the French
Commission lOr the Universal Exhibition at London,
wrote on the 27th ult., before quitting that city, to
Prince ALBE ET, complimenting his Royal Highness
on his share in the Exhibition, expressing gratitude
for the interest which her MAJESTY and august
family manifested in it, praising the Executive Com-
mittee, and -making some general observations on the
importance ;and object of the Exhibition. Prince
ALBERT, by a letter dated. Osborne, the 31st ult., re-
plied as folio ws :--
"Monsieur le President,—l have received with much
satisfaction the letter of the 27th of this month, which
you have addressed to me in my quality of President of
the Royal Commission for the Exhibition of 1851, in the
name of the _French Commission, on the occasion of
your return to France, after having terminated your
labours relative to the juries. I fully appreciate, toge-
ther with all the Commissioners of her Majesty, the
great devoted)3ess displayed by you and by the Commis-
sion over whit:h you preside. I appreciate the inces-
sant zeal and scrupulous attention with which, during
three months„ you have accomplised, together with a
great number of the most eminent men of all countries,
the extremely laborious and responsible duty of jury-
men. The best recompense that you will have to re-
ceive will be given to you by the general approbation of
the public, when the results of your labours shall be
known. The Royal Commissioners are not insensible to
the readiness with which the members of the French
Commission have conformed to the regulations imposed
on the subject of the conditions on which the first
medals were to be accorded, though your experience of
French exhibitions caused you to consider these con-
ditions as not necessary. It is scarcely necessary to say
that the regulations in question were only laid down by
her Majesty's Commissioners after the moat complete
consideration of the peculiar circumstances of the
universal Exhibition—all their desires were to act
in the way best calculated to obtain the success of
tho enterprise. I cannot let this occasion pass with-
out expressing our sentiment of the great advantage
we have derived from Franco having formed, by her
productions, such an interesting and precious portion
of the Exhibition ; and at your Government
having taken care to send so many chefs d'ceuvre,
the character of which will certainly exercise a happy
influence on the sciences and arts of our own and other
countries. I conclude in expressing to you, both in my
own name and in that of the Royal Commissioners, our
thanks for the part which you have personally taken in
our labours, both as president of one of the groups of
juries, and as vice-president of the superior council of
presidents, and also for the impartiality and urbanity
you have displayed on all occasions on which you have
fulfilled those functions. Accept, &c.
" ALBERT, President of the
Royal Commission of England."
M. PIERRE BONAPARTE was thrown from his
horse, on Monday, at Auteuil, and fractured his right
leg. He is doing well.
Intelligence has been received from the French
Antilles to the 14th ult. Everything was tranquil in
the colonies, and labour was abundant. The sugar
produce for the first six months of 1851 exceeds that
for the corresponding period of 1850 by one-third.
Some new shocks of earthquake had been felt at
Guadaloupe, but without any damage being done.
The Asmod6e steam-frigate, which carried out the
new Governor of Martinique, M. VAILLANT, had
gone to the Havannab, to replace the Mogador frigate,
which returns to France.
The funeral of Marshal SEBASTIAN' was yesterday
celebrated( with great pomp at the Hotel des Inva-
lides. In the course of the ceremony a grave acci-
dent occurred. The clerk, in lighting the wax tapers
on the grand altar, unfortunately brought the flame
too near to the drapery, which ignited and communi-
cated the blaze to a trophy of flags suspended over it.
The hangings were immediately torn down, and,
falling on the seats and altar, set them also on fire.
In an instant the church was cleared. The cata-
falque was taken down, and the coffin removed, as
well as all the foreign flags appended to the pillars
and roof of the edifice. A temporary altar was then
erected in the court, and instead of a mass, prayers
were chanted for the spiritual repose of the Marshal.
After the ceremony, the coffin was placed in a cor-
billard ornamented with tri-coloured flags, and
drawn by six horses.
The distribution of prizes to the pupils of the
colleges of Paris took place yesterday. The first prize
was awarded to the son of M. GUIZOT, the second to
the son of the late Prince POLIGNAC.
The Bourse was remarkable for a complete absence of
speculation. The Five per Cents. opened at 95f. 75c.,
and closed at 9.5 f. 700. for the end of the month; the
Three per Cents, closed at 57f. 25c. Orleans Railroad
Shares, 870 f.; Havre, 245 f.;
and
45f.;GresattraNsborutrhge,rn3,6436: f.7550c.
Tours c.
Avignon, 205 f. • Vierzon, 438 f. 75c.•, Basle, 153 f. 75c.;
275 f
Bordeaux,and Nantes,9sf ; Paris

- -
BUSINESS DONE 1N FOREIGN RAILWAYS AT THE
LONDON STOCK EXCHANGE, AUG. 12.
Boulogne and Amiens! 103 —East Indian, 18%—North-
ern of France, 14%—Paris and Strasbourg, 111r8 ex in.

SPAIN.

Madrid journals of the 7th have arrived.
The _Herald° states that the delegate of the Dutch
creditors in that city has presented a protest against
the law for the settlement of the debt, on the ground
that it enact' that the certificates of the deferred debt
shall be classed as a debt subject to be paid off, which
he considers an injustice to the creditors. The same
journal states that the law was not passed in the
Senate by the majority required by the Constitution,
and that on that account it is null. The company
formed for making a railway from Madrid to Irun has
presented a new demand to the Government for the
concession, notwithstanding the non-adoption of the
Bill presented to the Cortes, but the Government has
taken time to consider before giving a reply.
MADRID BOLSA, AUG. 7.—The following are the
Prices of Stocks :—Three per Cents., 36i to ; Five
per Cents,, with current coupon, 17i to *; Coupons,
B*to ; Passive Debt, 6i. Exchange on Lon-
don, 51.

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