The Sun.
London, England, 1856-12-31 00:00:00

that have taken place in reference to the Prussian

difficulty. It completely vindicates the conduct of
the Swiss authorities, which has been temperate

and coneiliatory,, while it was also firm and
dignified. They were prepared to make any con-

cession consistent with their cherished indepen-

dente, for which they would struggle to the last.
Although simple Republicans, their honour was as
precious as that of FREDERICK WILLIAM, and
they could not consent to the immediate liberation
of the insurgents, until satisfactory assurances
had been given of a final arrangement. As truly
stated, " the mere assurance of good offices given
in a vague manner could not satisfy them. It
was necessary, at the least, that France and
England should engage to bring about
such a transaction as should not impose
on Switzerland conditions inconsistent with
her honour And dignity. They had an unques-
tionable right to such a pledge, and without it
they could not take a step which would be tanta-
mount to the admission of the Prussian claims.
It is due to the English Government to say
that, notwithstanding the contemplated matri-
monial alliance, they took a more straightforward
and equitable view of the subject than any of the
Imperial Cabinets. They never " recommended
or wished to recommend the preliminary and
unconditional liberation of the prisoners."
That would, indeed, be begging the question.
It would leave everything in the hands of Prus-
sia, permitting dormant claims to continue, that
must inevitably occasion future complications.
All that FEEDS IC WILLIAM would grant was,
that, the preliminary demand being satisfied, he
would be prepared " to enter into negotiations."
The Federal Council were equally to enter into
negotiations ; but they could not, in the first in-
stance, grant what was equivalent to a recognitien
of the disputed title of the claimant. The insur-
gents had endeavoured by force to over-
throw an existing and recognised Govern-
ment. In that attempt blood was shed, and
although considerable allowance might be made
for the feelings by which the Prussian tools were
misled, it would be neither more nor less than an
abdication of supreme power if an amnesty were
granted save on conditions expressly arranged.
The terms propounded by England, and which,
it may be assumed, were known and acceptable
to Prussia, would readily be accepted, but it was
essential that they should he more clearly defined.
The Confederation were quite willing that FRE-
DERICK WILLIAM should retain the empty title of
Prince of NEUCHATEL, provided HO substantial
authority were associated therewith. They
would respect his private property as they
would that of any and every private
individual in the canton, but they could not
recognise the domains, dues, and revenues
claimed in the capacity of Sovereign as falling
under that category. Therefore, in order to pre-
vent the possibility of misconception, or future
disputes, they very reasonably required that the
property claimed should be distinctly specified ;
and, in like manner, that " the religious and
charitable institutions, in which the KING took a
lively interest," should be stated and set forth.
These are reasonable precautions, which no
" moderate" max could refuse. If, after such a
proposition, hostilities should break out, we can
only say they cannot be ascribable to the Federal
Council, who will possess the sympathies of every
right•minded and unprejudiced man in the
arduous struggle that must ensue.

The Income Tax excitement is still progressing,
and will soon arrive at the boiling point. Many
interesting and important meetings have been held
in various parts of the country. None more so,
however, than that of the citizens of Clout:ester,
who for the second time assembled to express their
detestation of a tax " unequal and unjust in its
application, oppressive in its execution, vexatious
in its assessment, demoralising in its tendency,
and, from its inquisitorial character, derogatory
to the freedom of Englishmen—more particularly
when applied to trade, professions, and uncertain
incomes, which should therefore be immediately
and totallyrepealed so far as relates to schedule D."
The leading feature of this interesting discus-
sion was the presence and co-operation of a gal-
lant Admiral holding an influential position in the
Ministry. The First Naval Lord of the Admi-
ralty is one who could scarcely be expected to
oppose the Government. And yet Sir M. F.
BERKELEY spoke in a manly, straightforward, and
intelligible language. He actually confessed that
the attempt to take advantage of the quibble
was worthy only of a pettifogging attorney who
had been struck off the rolls for chicanery and
dishonest practices—would be " a sneaking po-
licy, unbecoming gentlemen and men of honour."

There is a sailor-like frankness in the speech of
the gallant Admiral that wins respect. He repu-
diates with disdain " the dirty trick," and seems
disposed to break a lance with those who ascribe
such vile intentions to the Government. We like
him all the better for this honest indignation, and
only regret that he was not enabled to give an
auiltorised contradiction to the rumour. - But
he himself decl fired that he spoke only as
a subordinate, without direct communication
with the head of the Cabinet, and he must be
conscious that the Chancellor of the Exchequer
last session more than hinted that the " petti-
fogging quibble" would be resorted to, and that the
Ministerial organs have assumed it as an estab-
lished fact. There is, therefore, ample foundation
for the supposition that the unworthy dodfigettminagy,
be attempted. If it should not be so, nothing
that has been put forward, either in the press or
at public meetings, will apply. The cap not
the shafts will fall innocuously from the shield,
strengthened by candour and honesty.
We rejoice to find that the Gallant
Admiral agrees with the language origi-
nally put forward in The Sun, and since
adopted by " The Liverpool Financial Reform
Association." It slay be " rather harsh," but in
such cases it is necessary to speak plainly and
intelligibly, so as to leave no doubt of the estima-
tion in which such proceeding would be held.
We fully concur in the financial views put for-
ward by the Honourable and Gallant Admiral.
We do not, the country does not, desire to do
away with direct taxation.
It only requires that it should be equitably and
fairly assessed and levied without harshness. We
do not seek to re-establish indirect taxation, nor
would we impair the efficiency of the national
establishments—more especially of our wooden
walls, of which, as Englishmen, we are justly
proud. We cannot, however, accept Mr. COBDEN
as a mouthpiece—" Ricmiain is now no officer of
ours." Despite his assertions, we feel and know
that the Income Tax does interfere with " the
progress of industry." A wide distinction, how-
ever, exists as to a tax on accumulated and rea-
lised property. That is the least impost, as we
have repeatedly stated, that can be enforced.
If the Financial Minister be contented there-
with the Nation will cordially acquiesce in the
necessity. If not, he must prepare himself for all
the opposition which an indignant and thoroughly
excited people can offer to that which they feel to
be alike inequitaMe and impolitic.

BEER AND ALE EXPORTED.—The declared value of
beer and ale exported in 11 months ended N
—Mrewer
was 128,114/,