The Sun.
London, England, 1833-05-02 00:00:00

their reprehension of that which still admits of a
remedy. The vote is only, as expressed by Lord
Althorp, for the present ; a change in the gene-
ral system of taxation is, we believe, considered
as inevitable.— Times.

While we cordially approve of the vote on
Tuesday night, and are quite sensible of the
extent of the danger to which the country
was exposed by the vote of Friday night,
we are quite aware that the task of levying the
house and window tax in the great towns, and in
the metropolis more especially, will be anything
but an easy one. What incenses the inhabitants
of the metropolis is the unfairness of the mode of
assessing them. House rents have greatly fallen
in many parts of London, but unfortunate les-
sees, notwithstanding the rent at which the house
would now let, may be greatly below the rent in
their leases, are rigorously held to the latter. It
has been said by some of the apologists of the
house and window tax, that the objections to it
were not so much against the principle of the tax
as against the- unequal manner in which it was
collected, and that there was, therefore, no reason
for repealing the tax when the injustice could be
remedied by a more impartial assessment. It is
much easier to say this, however, than to satisfy
the people that the inequalities will ever be cor-
rected. In fact, the people do not believe
that the tax will ever be levied upon a fair
principle. The windows can be counted, and
with them there is but little difficulty. But
it is quite another matter when the
value of the house is to be determined.
If, during the length of time that this tax has
subsisted, it has always been levied in the most
unfair and unequal manner, we may take it for
granted that the evils complained of are inherent
in the very nature of it. In fact, what has par-
ticularly soured the people, is the conviction to
which they have attained, that all attempts to
obtain redress from the most flagrant injustice
are utterly hopeless. They are worried to death
with surcharges, and lose their time in dancing
attendance on boards, which generally turn a deaf
ear to their complaints, and protect every under-
ling in office. We have already observed that
London is less able to bear this tax than it was
some years ago—that the foreign trade of the
metropolis has evidently declined, and must
continue to decline, as the improved modes of
communication induce buyers to repair directly
to the manufacturing districts, instead of supply-
ing themselves from the metropolis. The ge-
neral complaint of the inhabitants of our colonies
and foreigners is, that London is a dear place—
that all manner ofcharges are exceedingly high here
compared with what they are elsewhere; and when
objections are taken to these charges, and the ex-
travagant commissions charged by London traders,
it is of no use to tell them that the taxes are
higher in London than they are in the out-ports.
If there are other causes in operation for draw-
ing the trade from London to other places, there
is no use in aiding these causes by a tax which
falls with such unequal pressure on the capital.
If other towns have superior natural advantages,
there is no necessity for artificially depressing
London, in order to aid these natural advantages.
Mr. Heathcote, the other night, made it a reason
for continuing the house and window tax, that
his constituents, who were farmers, did not pay
them. But why should farmers be exempted ?
A farmer is a manufacturer of food, and the
raiser of food ought to pay for his dwelling as
well as the producer of any other commodity.
It is true, this might form a deduction from the
landlord's rent ; but it will not be contended
that landlords have any right to increase their
incomes by means of giving unfair exemptions
to their tenants. But what is to be done ? A
meeting is about to take place in Guild-
hall. A meeting of the central committee of
the Westminster parishes meet this evening in
Cockspur-street. Every where the people are
taking measures for ridding themselves of the
tax. At present the tide runs very high against
it. A gentleman in the city informs us that
the excitement in that quarter is hardly to be
conceived, and as an instance, he states that a
respectable house, who gave a check for his
assessed taxes on Monday, wrote yesterday to
stop the payment of it. But it becomes a se-
rious question whether the tax shall be resisted,
as we know many give out that it will be. Be-
fore men come to such a determination, they
should coolly and deliberately ask themselves
what the consequences are likely to be. If there
are many men dissatisfied with this tax and dis-
posed to resist it, there are also many tnen who
strongly feel the necessity of resisting the very first
step towards anarchy. We are as certain as we are
of our existence, that unions for the purpose of
resisting the house and window tax, will call
forth unions of men determined to support au-
thority at all hazards. We are sorry that the
vote of Friday night should have made it im-
perative on the Government to resist all repeals
of taxes this year, because, though the house
and window tax might have been dispensed
with, the malt tax in addition could not have
been dispensed with. But, after the vote on
Tuesday night, Ministers will not easily suffer
any inroad on any of the existing taxes. What
the ultimate effect of the attempt to resist may
be we know not ; but we would have those who
are thinking of making the attempt to reflect
that it will not be an easy task. The precedent
is altogether one on which people of property
cannot be supposed to look with satisfaction.
If resistance to the law be successful in one case,
where are we to stop ? Allusion has been made
to the determination of Earl Fitzwilliam, during a
critical period of the Reform Bill, to refuse, in a
certain case, payment of taxes. This was a noble
determination ; and the country cannot be too
grateful for it to the high-minded Nobleman,
who put himself in the front of the battle on
that occasion. But are the conjunctures similar?
We were then in the midst of a revolution—for i
there is no use in denying that the Reform Bill
was a revolution. No man supposes that the
Peers voluntarily passed the Reform Bill. The
proud array of the country presented them with
an alternative from which they wisely shrank.
Lord Fitewilliam's declaration was made during
that revolutionary priori, We have gained the
organical reform for which that declaration was
hazarded, and by that organical reform all other
reforms and ameliorations become practicable.
But the organical reform once completed, the
law resumes its dominion, Revolutionary
means must be left for periods of revolutions.
A nation must not be always putting its masses
in array against authority. We say, then, it is
unfair to the high-minded Nobleman in question
to adduce his example as a justification of a
refusal to pay taxes at this time. We „re doing
our duty to our readers to warn them to proceed
with gravity and caution at this time. The tax
is a most unjust one—it is injurious, above all,
to the metropolis, the traders of which are ill
able to bear it at this time. We wish means
could be • found of relieving London from this
tax, and do hope that Ministers even yet will
bethink themselves of the claim of the. inha-