The Sun.
London, England, 1856-12-12 00:00:00

this. Mr. ROEBUCK and his AdministraHve Re-
formers havo plenty on their hands, and seem
likely to keep it there for all we hear of their

doings, otherwise we should remind them that
nothing needed their labours more than the great
National Engine itself. What our six hundred
and fifty-eight Commoner; and the Peers, meet
for, it is really hard to say. They make a grand
annual political show, to be sure---the country
should like them to show their work. This they
will never do till we have Premiers and Cabinets
who have courage as well as capacity to cut out
work and to force it through.

The inhabitants of the Borough of South-
wark have duly responded to the call made
upon them, in reference to the oppressive
and inequitable Income Tax, and there are
many indications of their example being fol-
lowed in other districts. All that is required
to insure a better arrangement is, that the people
should be thoroughly aroused, and show that they
are determined to obtain justice from the Legis-
lature. The fraud !—for it is neither more nor
less than a gross swindle—has been too long con-
tinued. We have served a double apprenticeship
—have endured for fourteen years that which
was stated to be only a temporary remedy—to
retrieve the shattered finances of the nation.
We have long known that the anticipations
of getting rid of the burden were altogether falla-
cious, and were never for a moment deceived by
the specious pro►nises of Mr. GLADSTONE, that the
impost would be abolished in 1860. It is impos-
sible to do so without direct taxation. It is
imperatively demanded for the liquidation
of the national liabilities, and the main-
tenance of the national establishments. But
it must be fairly applied. The contributors
must not be subjected to unnecessary annoyance.
Nor can that inquisitorial prying into a man's most
private concerns, which prevails under the existing
system, be sanctioned or tolerated. It has been an
ingenious device to disgust the people with an
impost peculiarly distasteful to the " upper crust,"
the select ten thousand, that control and
direct the affairs of the nation ! The tax will
never be got rid of. Our efforts must, therefore,
be directed to rendering it as little oppressive as
possible, to reducing the indispensable taxation
to the minimum, amount.

This can only be accomplished by making it
really and truly a property tax, without exemption
of any kind or description—a tax not on the
mere receipts, but on the actual value of the
property. That value can be easily assessed.
There will be no such difficulties as attend an
equitable assessment on the parties liable under
Schedule D. A close approximation may easily
be made, of which no person can reasonably com-
plain. It may be said that no person should
be charged on unproductive property. We, how-
ever, dissent, toto ecelo, from that opinion. A
man may do as he will with his own, but
he has no right to get rid of his respon-
sibility to the State. If he pleases to expel
his tenants, in order to make a deer forest,
he should not receive state encouragement
in the shape of exemption from taxation. His
acres are worth so much hard cash, which, if he
pleased, he might make produce a certain income.
ff he does not choose to do so the State is not to be
defrauded. If he desires to have splendid plate, or
recherche furniture, he should in like manner pay
for his luxury. The man toiling to earn a scanty
subsistence and obliged to live in furnished lodg-
ings should not have his precarious and slender
resources burdened to promote his enjoyments.
What is required is a tax on " capital," and if

that tax can induce its fortunate pro-
prietors, the fruges consumere nati, to ren-
der it active so much the better for

the industrial population and for the
nation generally. The miser who secretes his
hoard, who buries his talent in the earth, is not
an object of commiseration ; nor can the man
who delights in ostentatious display be regarded
with much greater favour. Every man should
be prepared to pay for the indulgence of his
hobby, whatever it may be ; his personal gratifi-
cation should not be at the expense of others.

Let industry, then, go free. Whatever capital
may be required fur prosecuting the trade or
calling may fairly be charged. That is unques-
tionably liable to the debts created by our fathers.
But a man's exertions cannot be mortgaged. That
is practically to make him a slave, compelled to
work at the will of others, coerced by that
over which he has no control, and to which he
never assented. There is no existing law that
compels a child to pay the debts of a parent from
whom he derived no inheritance. If suck an enact-
ment were suggested it would be laughed to
scorn. But the taxation of industry, or, as it is
designated, inoome, is precisely the same thing.
Those who have only their exertions from whence

to derive a subsistence, who obtain their daily
bread by their daily labour, are called on to con-
tribute to liabilities created for the protection of
property. The charge is, therefore, as inequitable
as it is impolitic, and the sooner it can be get rid
of the better for the people.