The Sun.
London, England, 1851-04-09 00:00:00

six month, )ne hundred and fifty-es-
hours, and minutes. Why tease me about such a trifle as
three years' additional injustice? Surely nine years of pro.
batiou should have schooled us to greater endurance.
have paid up good-humouredly enough throughout, why
scruple about the odd change ? Sir CharlefFood is dealing.
with the House like an insinuating cabman with a good-
natured fare. Why refuse him the trifle he asks? To us it
matters so little-to him so much. When we settle with
our next driver we can fall back upon the Doric simplicity of
Bd. a-mile-but just for this once-only th is once. The more
one thinks of Sir Charles Wood and his income-tax
assessment, the more he appears like the unjust steward in
the parable. But the hills that announce his last appearance
in that character are never off the walls. " Sir Charles
Wood as the Unjust Steward. Tears, Cheers, and Laughter."
Each time we are told that he never will again tread the
boards in that character, but, as is the custom of his dramatic
models, so long as he draws an audience, and the audience
draw their purse .strings, so long shall we have an indefinite
series of " positively last appearances." But when one looks
a little closely into this recurring " three years' argument,"
we find that it cuts both ways. If the additional sum wrong-
fully and unjustly extorted from a particular class of the
community matters se little to them, does it much signify to
the Finance Minister? " If the tax," says Sir Charles Wood.
"is to be renewed for a limited period, it would
be unwise and inexpedient to propose any modification."
So from three years to three years the professional
and trading • classes of the country are to be coaxed
and hustled by the Chancellor of the Exchequer into the
wilderness to attune for the sins of the people. As for get.
ting rid of the income-tax bodily until the whole financial
system of the country shall in all other respects have been
put upon the soundest and securest footing-the idea is a
mere delusion. Labitur et labetur, the river will flow on, and
the professions and trades of the country are left gaping on
the bank, like the clown in the fable. But then-so it is
stated-they receive their correlative advantages in com-
pensation for the excess of their eontributions to the tax.
The advantages they receive are participated in by all, but
the extra
payment is peculiar to them alone. Par.
Peel put this point in a very
drew clear way on Monday
night. First, he very properly a distinction
between a life income and a permanent in-
come ; and a fortiori, between a permanent in-
come and one which depends upon the frightfully precarious
chances of health, reputation, and employment. Now, a
person who derives his income from so transitory a source
is, of course, bound to deduct annually from it a large pro.
portion as a provision for those who Are to come after ter him ;
or, failing these, certainly for his own old age. " But the
Chancellor of the Exchequer," said Mr. F. Peel, " asked
them to impose an income-tax in lan unequal and unjust
manner, and which would prevent these provident steps
being taken in order that he might, with the produce of
that tax, relieve those other persons from some other descriy-
tion of tax, but which relief might not be in any degree
proportionate to the uujust pressure they experienced from
the income-tax." That is just the point. The professional
and trading classes are of course very much obliged to Sir
Charles Wood for considering their comfort as far as timber
and coffee are concerned. But it is just possible for them to
limit their expenditure under those two heads in any cases
and to appropriate the difference between a just and an un-
just contribution to the income-tax to an insurance on their
lives, or to investments of various kinds for the benefit of
their families.
The speech of Mr. T. Baring is equally entitled to atten-
tion, although it only contains what we have over and over
again stated within these columns. " The Chancellor of
the Exchequer," said Mr. Baring, "admitted all the objec-
tions urged against the unequal operation of this income-tax,
but he said that its justice consisted in this -that it was unjust
to all. Never was, such a justification of a tax heard in the
House of Commons -before. As well might it be said that no
one was entitled to complain when all were injured. Was
ever such a declaration heard from a Chanceller of the Ex-
chequer ?" Then, again, if we regard the iniquitous armee-
ment of this tax under the head of " fraud," Mr. T. Baring
pointed out the ambiguous nature of Sir Charles Wood's po-
sition. He must needs admit one of two things. Either the
income netted from the professions and trades of the
country has materially deteriorated since 1842-in which
case, what has been the gain from free trade ? -or
the amount of fraud perpetrated upon the revenue
since that date has been unmistakeable in character and
enormous in amount. Here are the figures, as cast on Mon-
day night by Mr. T. Baring in Sir Charles Wood's teeth.
There has been a diminution under Schedule D since 1846 of
6,000,0001., and, since 1842, of 8.000,000/.. Now, the
quarterly returns of the revenue, from 1846 downwards to
the present time, give secure testimony of the prosperous
condition of the country. If these were Ranting Mr. Wil-
son, who pro hay vice may be considered the mouthpiece of
the Government, was very careful to bear witness to the im-
proved condition of the country by instituting a comparison
between the years 1842-1850, under the following heads:--
" The population has increased 12 per cent. ; the im-
portation of cotton 41 per cent, ; wool 64 per cent.;
silk 46 per cent. ; hemp 80 per cent. ; flax 61 per
cent. In the same period the consumption of
tobacco has increased 25 per cent. ; wine 33; per cent.; tea
38 per cent. ; spirits 53 per cent. ; and sugar 60 per cent." Is
not the conclusion to be derived from coupling these figural
with the diminished returns to the income-tax under Sche-
dule D inevitable? Is it not patent upon the first blush of
the case that a vast amount of fraud is constantly perpe-
trated on the Government by a class of the community who
find the palliation for their falsehood and perjury in the un-
just nature of the tax to which they are subjected? Nor can
it be supposed that it is within the power of the Chancellor
of the Exchequer to contrive any machinery which shall be
operative to extract faithful returns from the taxpayers so
long as the present method of assessment shall endure. The
case between the Finance Minister and the taxpayers is
merely that of Rob Roy and of his constituents over again :-
" He may take who has the power,
And they may keep who can."
The victory is to the most cunning and astute. Moral
scruples and considerations are contemned on the one side, as
they are neglected on the other. We do not, therefore, ex-
onerate the recalcitrant taxpayers from blame. However
unfair and inequitable the demand upon them, they are bound
to comply with it, as long as the statute of 1842 remains the
law of the land. But, however sincere our condemnation of
so flagrant a breach of civic duty, we cannot therefore shut
our eyes to the real state of the case, or omit one of the
most efficient arguments which can be used against a re-
newal of the tax in its present form, even for another
limited period of three years.
It may serve to remove some misunderstanding which
hangs about this subject in the minds of many persons who
have not been in the habit of handling the returns, if we here
re-enumerate the exact conditions of the payments to
Schedule D. In the course of Monday evening's debate
Mr. Booker-from whose general arguments and conclusions
we entirely dissent-sent out the true state of the case, and
from his speech we extract the following figures, which he
extracted from the returns. Under Schedule D there are
taxed in the whole 144,626 persons. The number of per-
sons in that class whose income is under 500/. a year is
124,733. There :are 20,200 professional and commercial
persons in the receipt of above 5001. per annum. The amount
contributed by the whole of schedule D amounts to 1,570,000/.
Of that amount the 124,733 whose incomes do not exceed
500/. per annum contribute 661,000/. This calculation
abundantly shows the character of the pressure which is
brought to bear upon the professional and trading classes
of the community, as well as the steps by which they
successfully evade it. Sir Charles Wood, according to his
new philosophy of repairing one injustice by another, may
possibly consider the fraud committed by the taxpayers in
the light of a safety-valve, which insures the safety of the
whole machine. We cannot regard it from the:same point of
view. As usual in such cases, the rogues escape, and the
honest men suffer the more. The fraud but lessens the ref
venue, and pro tanto insures the continuance of the mounds
other arguments were wanting, the necessity on fiscsal-r
for obtaining more faithful returns should be sufficienta
in-
ducement to Sir Charles Wood and his colleagues to reconsi-
der the assessment of the tax. It is, however, impossibly
r Olt
after the declaration of the Chancellor of the
Monday night, to entertain much hope
as it from that Exchequer
quarter.
for the
system
re f
present
thent
u upon
regret this determination tile moreseems probable
that the income-tax will for a long time_ to come form an in-
tegral and important porthonreoufs
ttherefisstcafol
coun-
try. Important as it is,
no more stable foundation than the embarrassed condition of
interested support of the Irish --ties and the Members.

Viscount Goderich, eldest son of the Earl and
Countess MARRIAGE IN SIGH LlFE.—Yesterday the nup.
of Ripon, and Miss Henrietta Vynor, eldest
daughter of Captain Henry and Lady Mary
aryVynor, were
celebrated by special licence at the residence of Earl de
nsnt c'efss
Grey, grandfather of the bride and uncle to the bride-
groom, in St. James's-square. The Rev. Dr. Jackson,
rector of St. James's, performed the ceremony, which was
witnessed by a distinguisned circle of the friends of the
family, including the Viscountess Palmerston, the Earl and
Countess of Ripon, the Earl and Countess of Enniskillen,
Viscount and Viscountess Canning,Viscouut and 'Viscountess
Hardinge, the Bishop of Worcester, Lady Ashburton, eic.,
&c. The youthful bride is but 18 years of age, and tbs
bridegroom is in his 24th year. After the ceremony the
happy pair left town for Wrest Park, the seat of Earl de
Grey, in Bedfordshire.
THE BOILER EXPLOSION AT STOCKPORT.--"Til0
inquest upon the bodies of the unfortunate persons
rished through the explosion of la boiler in 11Ir. Pil
mill at Stockport terminated yesterday. The i 17
'tithe opinion
a verdict of " accidental death," adding i
" 1 boiler, leading
of this jury that the junction valve upon th
a Bp eut of
thatthe
f the exploarioo,
to the bowking kiers, was closed at the time 0 rar:s
Ilia:
II rded' a
, theeevented that
and that the overloading of the safety-vLe
;bar by whom or by
relief to the boiler which was necessareyexfopr
steam, and these conjointly caused toh
closed ; and that
this jury has no evidence before it to
what means the said junction-valve
, Le attributable to the act
loionese.
the overloading of the safety-yall Hyde, of ,
wnose conduct
or sanction of the engineer, P
"setheir unqualified ce It nsure. .
in this matter this jury exP
- restsbat the a I •
Pp ying of the boiler
is also the opinion of this jur,_Yg..y,
-; el censurable, and although
to high pressure steam i
rsed, such application has been done
the extra stays were aPP Ind judgment. Tha • h • w
t wit n vie
without due calculation
at
boiler ._.,erfec s for the future, this jury_
to guard against imy standard to be
recommend a certain
8,3 d stamped or registered by a responsible
boilers be tested, •
and appointed t
author' Y, prior to their removal from the
maker's premises. _
When the Sunday Labour in the Post-office was
resumed a fee months since, the Postmaster-General pro-
wised that he would relieve his subordinates from all labour
that was not absolutely necessary for the convenience of the
üblic. It as considered very desirable th every effort
I and
some saw
crifice should be made, to dispenseat with the ser-
,
vices of the country postmen as much as possible on Sundays.
This numerous body of men walk oftentimes between 20 and
30 miles a-day for a small pittance per week. They start
very early in the morning, from the chief offices in toneele•
and distribute correspondence in the rural districts. I L."
oreapon-
evening they return to the chief offices with the. a lets. It
ence collected at the post-offices in villages sen b na
411 commence
is now resolved that on Sundays these men_
arrive at the latter
their return to the chief offices so as to
have the whole of the
about midday, in order that they mayy
"their families, and
after part of the Sabbath to spend with
11
soma
parts of the
attend church. This arrangement, 1
country, commenced last Sunday nee! of Goa, near
SINGULAR TREE.—In
the
table, called "the sorrowful
Bombay, there is a singularsveg
bhalfhe night. At sunset no
tree," because it only flouri
al hour after it is quite
and Ye
flowers are to be seen, , a sweet smell, but the sun no
full of them. They "
Yiein them than some of them fall off.
sooner begins to
andshineup
upon
it continues flowering in the
and others close u,
hole year.
night during the w
that the oAccording to the local:papers
THE GAME LAWssis:
of the prosecution alone, in the
much-talked-
: c
it appears rcliffe Park poaching affair, are nearly
much-talked-of pounds. What a piQtIIIII for the rate.
two hundred and h,re to gaze upon!
papas v Dor01""