The Sun.
London, England, 1851-04-29 00:00:00

THE SUN,

timber and coffee duties could not be given up. The
Right Honourable Gentleman further stated, in reply to
Colonel SIBTHORP, that it was his intention to go into
Committee on Friday.
Mr. MACGREGOR supported the motion for the Second
reading.
Mr. DISRAELI advised his Honourable Friend to with-
draw the amendment, as he thought the objections made
could be more properly considered in Committee.
The amendment was then negatived without a divi-
sion, and the Bill read a second time.
Lord J. RUSSELL gave notice that he would move
that the House should meet at six o'clock on Thursday
next, instead of at the usual hour.
The House then adjourned at Seven o'clock.

The Bill for the renewal of the property and in-
come-tax for a further term of three years was last
night read a second time. The amendment of the
Hon. Gentleman the Member for Warwickshire was
negatived without a division ; but this course was
only assented to upon the distinct understanding that
the various details of the measure are to be fully
discussed in Committee. Sir CHARLES WOOD still
sticks to his " conclusion." He resorts to rather
a singular style of reasoning, that "asthetax is
inequitable in every particular, it may not beso
very inequitable on the whole." There is a beautiful
symmetry of injustice that should not be interfered
with. Any attempt at improvement would be in-
jurious to the general effect. This is a comfortable
doctrine, and one particularly valuable to a Financial
Minister. It may take its place next to the stereo-
typed answer to every case of hardship or injustice :
" The tax produces so many thousands per annum,
which lam certainly not prepared to relinquish." It
will in some respects have the advantage over that
brilliant response which entirely discarded every equi-
table consideration, and appeared to think any descrip-
tion of injustice justifiable or even praiseworthy,
provided it were only productive. It was the carrying
out to the fullest extent the injunctions of the dying
miser—" 2ely son, make money, honestly if you can,
but make money." So the financial creed of Sir
CHARLES WooD, so fat' as we can judge of it, by
that oft-repeated rule, seemed to be to " fill the Ex-
chequer, and obtain a surplus honestly and equitably
if you can, but obtain a surplus." He can now,
however, assume a different tone. To any querulous
gentleman who may complain of the impropriety
of any impost, and prove its injustice and im-
policy, there will be the triumphant reply,
that the very injustice objected to constitutes
its chief beauty, for it is a part of the compensating
principle, the nicely adjusted balance that keeps
all things in order. It will also have the effect of
preventing grumbling when it is known that, no mat-
ter what case may be made out, it will only strengthen
the position of the head of the financial depart-
ment, and possibly induce him to increase the griev-
ance, in order to render the balance more equal.
Might it not be advisable, then, to double the adver-
tisement duty on poor sempstresses, or servants out of
place seeking situations, and to reduce it for noble-
men desirous of selling or exchanging large estates, or
to increase the duty on the cheaper iescriptions
of teas, and to diminish it on the more valuable ? A
species of inverse ad valorem duties would be an in•
vention worthy of Sir CHARLES WOOD'S genius.
Indeed, his reputation can never be complete until
he brings in some such measure. He has certainly
proved himself to be the most incompetent financier
that ever held the seals of office ; but be should make
some brilliant move to prevent the possibility of com-
petition, and to leave all future occupants of the office
at an humble distance.

It would be impossible to bring forward more
striking instances of inconsistencies between " ins"
and "outs," or the same men in office and
in opposition, than were adduced by Mr.
SPOONER in the course of his speech. In 1845, Lord
JOHN RUSSELL, in protesting against the tax, to
which he was always of opinion that " fraud, vexa-
tion, and inequality were inherent," declared that
" no man could say that a person who had an income
from a landed estate or from the funds, which he could
leave to his children entire, was in the same position
as a surgeon or an artist, whose bread depended
upon his health, and who by the loss of a limb or a
defect of sight might be deprived in a moment of the
means of earning an income at all ;" and yet, in
1851, the Noble Premier allows the Evil Genius of his
Ministry to bring in a Bill the object of which
is to perpetuate the injustice and inequality
which he so ably exposed six years previously ! He
showed the vexatious character of the tax to parties
engaged in trade, who might be compelled to produce
their books for the inspection of prying officials, but
no portion of the inquisitorial machinery is removed.
Sir GEORGE GREY, too, at the same time, said that
"If they had the melancholy prospect of looking to
this tax as a permanent tax, it would be their duty to
endeavour to diminish its vexations and inequalities,
but he, for one, hoping that the Right Hon. Gentleman
had some grounds for being sincere in what he had
announced as to its duration, certainly should not
be disposed by any experiment of this kind
to remove the vexations of this tax, for the more they
were felt the more likely they were to be got rid of
altogether." Does the Home Secretary now venture
to anticipate the repeal of this impost ? Is he not
well aware that it may be regarded as a permanent
charge upon the country ? And does he endea-
vour to " diminish its vexations and irregularities,"
or does he desire that they should be severely felt, in
order that they should be got rid of altogether ? Sir
CHARLES Woon, even at that time, gave promise
of that leaden crown of dulness to which he has since
succeeded, for he discovered that " the property-tax
pressed most severely on the working population,
by diminishing the means of giving them employ-
ment." How unfortunate is it that the Right Hon.
Baronet is a friend to the working classes. If he
were an enemy we might hope for the abolition of in-
direct imposts, and those various taxes that are sup-
posed to press on industry, and that the national
exchequer should be replenished by direct charges on
accumulated and realized property ; but this long-
headed statesman has discovered that the best way to
serve them is to cast a large proportion of the
public burdens on their shoulders. He has the
benevolence of FOGG, when remarking " that it is a
charity to heap costs upon the debtor—an industrious
clerk, with a large family and 255. a week—as it
would teach him not to run into debt a second time."
So the incomparable WOOD discovers that it is well to
exonerate the rich man, in order that he may have
greater means to apply in employment, if so disposed,
while all the charges must be borne by the poor man,
whether he obtains employment or not.
It is unnecessary to recapitulate the speeches of
other members of the Government, or to draw a dis-
tinction between their " sayings" in opposition, and
their " doings" in power. Hansard, unfortunately,
remains an existing record of their shameless ter-
giversation. Sir CHARLES Woon, however, seems
to think that he has hit upon an unanswerable argu-
ment in favour of the tax, because the proposer and
seconder of the amendment adduce reasons of an op-
posite character in its condemnation. He thinks the
flagrant inconsistencies of himself and of his col-
leaguess will be forgotten if he can prove that Messrs.
easily account for the differences between the Hon.
Gentlemen, each of whomof
the measure
has brought h
wieh forwardth e
objectionable portions press
most severely on his
we wonder if the own constituents. Why should
of the Member for Warwickshire
absurditycom-
plains of making the amount of
rent the measure of the tax to the farmer, so that the
higher the rent, and consequently the lower the
profit, the more he is called on to pay. There
is in this, a gross and Palpable injustice that cannot
for a moment be defended, and ,
which requires altera-
tion. Even Sir CHARLES WOOD cannot assert that it
is one of the best parts of the system, unless he sup.
it on the " compensating principle"
ports above al-
luded to. Why, on the other hand, should we feel
surprised if the Member for Birmingham dwelt more
on the inquisitorial nature of the impost, and the
povser of entering into a stringent investigation of
the books, accounts, and the entire
transac-
tions
of traders hom the worthy Commis-
sioners are desirous of surcharging. The objections
of both are valid and unanswerable, telling with im-
mense power against the tax, and their different
nature does not justify it any more than it
would entitle a man to an acquittal on an in-
dictment for feloniously wounding, if his advocate
were to show that he had also robbed his victim.

A more generous enterprise was never adventured
upon than that which has recently incited some of
our most distinguished men of letters to under take

the foundation of a Guild for the less fortunate culti-
vators of Art and of Literature. Themselves excep-
tions, and, in some instances, brilliant exceptions to
the rule which generally associates the poet with the
garret, and affords the artist, not unfrequently, a
home in the cellar—it was something more than
gratifying to witness the interest evinced by them in
behalf of their unsuccessful competitors, and to find
them sympathising in the sorrows from which they
themselves bad been effectually screened by their ge-
nius and their popularity. Against an endeavour of this
kind, so spontaneous and comprehensive in its mag-
nanimity, one might think that no petulant sneer
would be directed. A benevolence so genuine and
disinterested, one might imagine to be removed beyond
the reach of derision—too noble for obloquy, and too
gentle for abuse. Yet such are the eccentricities
of the craft, that, already, the voice of calumny has
become audible from the Press itself, and the large-
hearted men who are devoting their energies for the dif-
fusion of benefactions among the necessitous labourers at
the pen and at the easel, are assailed as contuma-
ciously as though they were actually attempting
some fraud or larceny upon the members of their
profession ! We find ourselves incapable of ade-
quately expressing the indignation we feel at ma-
lignity so gratuitous in its display and so utterly
despicable in its character.

Throughout the whole of this interesting effort in
the cause of the disappointed, it has been remarkable,
and not less beautiful than remarkable, to observe
the cordiality with which the promoters of the
scheme have co-operated with each other.
Putting aside all thoughts of the trouble
entailed upon each individually, and the re-
sponsibility moreover cast upon all of them collectively,
they have striven to realize their hopes, in some mea-
sure at least, of setting on foot an undertaking which
may ultimately lead to the foundation of a noble and
admirable establishment. That Sir EDWARD BULWEE
LYTTON, thA most various and in some respects the
most gifted writer of his age, should so far participate
in the enterprise as to produce a comedy in further-
ance of the projected guild, and to proffer a portion of
land adjoining his estates for the building of
the tenements proposed as places of refuge for the
more unfortunate among his contemporaries—is of
itself a circumstance sufficiently calculated, we might
conjecture, to screen him from ridicule, if it did not
elevate him to public admiration. Yet Sir BULWER
LYTTON has been especially singled out by the calum-
niator of himself and his fellow-labourers as the
object of gibes such as could alone proceed
from a mind jaundiced by jealousy, or from
the bilious recesses of a soured and acrimonious
temperament. Scarcely less ungraceful of their
kind are the derisive remarks passed upon those who
have generously undertaken to enact the play by
LYTTON, under the management of DICKENS. To
ridicule the dramatic powers of the playwright re-
ferred to is preposterous enough, when it is borne in
mind that he is no other than the author of
the Lady of Lyons and of Richelieu, two of the
most brilliant and masterly contributions made
for a long period to the treasures of our
dramatic literature. To mention as little
less than ludicrous the histrionic capacities of
CHARLES DICKENS and his amateur company, is in its
way no less idle and ungraceful, when it is remem-
bered that those capacities have only been displayed
in furthering projects of benevolence, and when it is,
by this time at least, very generally known and re-
cognised that Mr. DICKENS, and one or two of his
amateur brother comedians, are actors of rare ability,
if not of consummate excellence. Apart, how-
ever, entirely from the merit of the players,
or the skill of the dramatist, there is in
their mutual solicitude to realize this dream of
a Guild of Art and Literature, an evidence of gene-
rosity too signal to admit of a doubt as to its mag-
nanimity, and too novel to be passed over without
eliciting some few, but genuine words of earnest
commendation. It is with sentiments of this nature
we rest assured that the majority are looking forward
to the representation of the new comedy, Not so Bad
as we Seem, at the princely town house of his Grace
the Duke of DETONSMIRE. Under the auspicious
conduct of authors so illustrious as the creators re-
spectively of the " Cax tons " and of " Copper-
field," there can be little doubt but that the drama-
tic enterprise will tend to the future security of the
new Guild of Art and of Literature; aided as the en-
deavour will be by the co-operation of the witty
chronicler of " Clovernook," the original biographer
of " Goldsmith," the most luminous and judicious
among all the luminous and judicious editors of
SHAKSPERE, and, besides a variety of others,
the gifted writers of " Orion," of " An-
tonina," and of the Patrician's Daughter.
Men of this stamp can afford to laugh at
the sinister shrugs and atrabilious jeers of the
Smellfungus of journalism, more particularly when
they are striving to build up a shelter for the bril-
liant but improvident toilers in Art, the ardent but
impoverished labourers in Literature. Supposing
these endeavours turn out to be not altogether boot-
less, the student of the brush may no longer
be haunted by a dread of starvation when
painting the cornfields and vineyards of a
southern landscape : and the literary aspirant may
indulge in new dreams of "The Splendid Shilling"
without horrid presentiments of waking again at
once pensive and penniless. Viewing the enterprise
in this light, we look with sincere pleasure upon the
project of the Guild, confidently anticipating its
foundation.

THE FRENCH REPUBLIC.

We have received the Paris journals of yesterday.
The following is the text of the reprimand inflicted
on General D'HAUTPOUL, by the Minister at War,
and which is published in the Moniteur:—
" An order of the day of the army of Africa, relative
to the capture of the village of Selloum, on the 10th of
Aril, has been published by the journals of Africa first,
and copied by those of France. This order of the day,
contrary to military usages and to the sentiment of dis-
cipline. inasmuch as it delivers to the appreciation of the
army the opinions of the generals who command it, and
the orders of the Government, has been, on the part of
the Minister of War, the object of a formal disapproba-
tion and severe blame."

In commenting on this document, the Presse says—

"It is not for us to examine whether General d'Haut-
peal was right or wrong in censuring the conduct of
Colonel d'Aurelle; but we cannot but approve of the
Minister of War having recalled his subordinate to a
sentiment of discipline. General d'Hautpoul had a less
right than any other to forget it."
The facility with which the PRESIDENT of
the Republic has consented to the sacrifice of
General D'HAUTPOUL is eminently calculated to
eool the ardour of the adherents of the Elysee,
and to inflict " a heavy blow and a great discourage..
ment" on the future prospects of the PRESIDENT.
M. LOUIS NAPOLEON BONAPARTE himself is not, it
would appear, nearly so sanguine as he was a month
since, or he would scarcely have exposed himself to
a rebuff from General CHANGARNIER by seeking 'a
reconciliation withthat haughty bluff soldier; for that
such a reconciliation was sought by M.DEPERSIGNY
is true, notwithstanding that denial in the Pattie of
the account which appeared in the Evlnement. The
Eveneinext represented the interview as having taken
place in one of the lobbies of the Assembly, but as
it took place at the residence of General CHANGAR-
NIER, the writer in the Paine, swearing by the card,
was enabled to give that statement a contradiction.
General CHANGARNIER himself, however, declares
that the interview took place, and M. DE CHASIBOLLE,
in the Ordre, pledges himself that in the course of
the interview M. DE PERSIGNY made use of the fol-
lowing expression :—" The Assembly was vanquished
in your affair, and it must remain vanquished." The
terms proposed by 111. DE PERSIGNY were haughtily
rejected. The Presse says,—
"It was in the small apartment occupied by General
Changarnier, in the Faubourg St. Honor 6, that the in-
terview took place. It is said that, on entering, M. do
Persigny exclaimed, What, General, a great personage
like you in so small an apartment!' To which General
Changarnier is said to have modestly replied, 'lt is pre-
cisely because tho apartment is so small that it makes
me appear great!' It is positively affirmed that the
advances of M. de Persigny wore without success, and
those. who affirm it are the friends of General Changar-
nier."

The Assemblie Nationale has the following :
" Several journals contain the recital of u conversa-
tion between General Changarnier and M. de Persigny.
We will not copy this account because M. de Persigny
has written to the Evinernent to contradict it. But what
M. de Persigny does not dispute is that he requested an
interview with General Changarnier, which was granted,
on the condition that it should take place at his own
house. M. de Persigny, in fact, went to the residence
of the illustrious General, and the conversation lasted
very long. We are not yet acquainted with the steps
taken by M. de Persigny, and the words exchanged
between the intimate confidant of the Elytes and the
ex-Commandant-in-
chief of the army of Paris; but it