The Sun.
London, England, 1834-08-01 00:00:00

JOURNALS.

such quota the Commissioners were to be governed by the
assessments made in pursuance of the statute of 4 William
and Mary, cap. 1., so that in fact the assessments under
which the land-tax is at present collected may be considered
as having been made ever since the reign of William and
Mary. Hence the unequal pressure of the tax, for many
places rated k
,at trifling amounts 200 years ago would, if as-
sessed according to the present value of the property within
them, contribute a large proportion of the tax, and vice
versa. Thus the parish of Marylebone, which two centu-
ries ago was scarcely known, and was assessed to the land-
tax at only 4921., now possesses a rental exceeding 700,000/.
a year, and consequently contributes a very small sum to-
wards the tax in proportion to other places which have re-
mained nearly stationary in point of wealth and population.
The Bill now before the House seems intended rather to
prevent any increase of the anomalies than to remove the
grievances arising from the .present unequal assessment of
this tax ; but the preamble is so bare of recital that it is
difficult for any one not acquainted with the calculating
projects of the Right Hon. Chancellor of the Exchequer
(and he must be a shrewd man that is) to discover
what object is intended to be attained by his new
Bill. The first clause directs that "it shall be lawful for
the Land Tax Commissioners, at a general meeting or
meetings for any county, riding, or shire, required and
authorised by the Acts relating to the land tax, to be
held for the purposes therein-mentioned, on or before the
30th of April in any year, if and as they shall see fit, to
transfer the jurisdiction of any of the parishes, townships,
hamlets, tithings, or places in any county from the division
or divisions to which the same respectively now belong,
together with the quotas payable by them respectively at
the time of such transfer, to any adjoining or other division
or divisions of the same county, or to any new division or
divisions which it shall be lawful for the Commissioners to
create in any such county." Now according to this clause
the principle of an equitable adjustment of the land tax is
conceded, because, if it be right to alter the present assess-
ments upon the divisions of some counties in consequence
of the alterations of property, it is equally just to make
the same alteration in all ; and, if an equalization be made
in divisions of counties, it should also be extended to
counties themselves, so that the country at large may par-
take of the benefit, instead of its being confined to parti-
cular districts. We have little doubt that the provisions
of the Bill are intended principally for those rural
districts where inclosures of commons and waste lands
have recently .been made, and where property has
thus been greatly enhanced in value ; and this suppo-
sition is partly borne out by the commencement of
the second clause, which begins thus :—" And whereas
divers open fields, commons, and waste lands, since the in-
closure thereof, have been rated and assessed to the land
tax, &c." But why, in the name of justice and common
sense, should the equalization of this tax (the principle
being conceded) be confined to particular districts ? Why
should not property in towns which has improved in value
be liable to an altered assessment as well as property in the
country ? And why should there not be introduced even
in the present bill a clause to the following effect :—" And
whereas since the assessments made upon the parish of St.
Marylebone, in the reign of William and Mary, the pro-
perty in that parish has so greatly increased in value that
the inhabitants pay less than a farthing in the pound for
land tax, whilst other places pay three shillings in the
pound. And whereas a certain Greek patriot, named
Joseph Hume, who resides in the said parish, has deemed
it a great injustice that he should be required to pay less
than a farthing, while the oppressed tradesmen of London
and Westminster pay more than two shillings in the pound
towards the same tax ; be it therefore enacted that the
said Joseph Hume, and all persons, be hereafter rated and
assessed according to the value of their respective proper-
ties." We confess that on the score of justice we see no
possible objection to such a clause ; but what would the
magnanimous, disinterested Joseph say to his protege if he
attempted thus to touch his pocket ? In sober earnest
however, we again impress upon Members the necessity o
having some explanation respecting the object of this b
—Morning Post.

' The Poor Laws Amendment Bill is still progressing (to
use an American phrase) ; but the discussion which it un-
dergoes in Committee tends only to protract its course, the
Bishop of London and the Lord Chancellor—Church and
State—exerting all their vigilance and all their skill to pre-
serve it in its original impurity. Last night again many of
the clauses underwent discussion. It is amusing to observe
how pertinaciously the Ministers stick to every clause of this
Bill, though it is not considered a Government measure.
Perhaps if it was a Government measure they would not be
so much of a mind. At all events we know, without going
more than a few hours back for an example—we know that
upon questions which concern the character of the Admi-
nistration, Members of the same Cabinet took different ways,
and act as if they thought unanimity a badge of servitude.
In this spirit they see their own measures defeated, and their
own plans overthrown ; but once touch the Poor Law project,
and pop they go one after another to defend what they all agree
in stating they have nothing to do with. The Bishop of London
and the Lord Chancellor again defended the bastardy
clauses last night, and every clause that seemed in the
least danger of improvement. Lord Lansdowne, too, was
at his post, to plead the cause of Mr. Malthus and the
political economists. His Lordship maintained that " the
woman was only required by these clauses to provide for
her illegitimate children as a mother having legitimate
children was required to do." With great submission to his
Lordship this is an instance of the delusion which men
practise on their own minds in behalf of any favourite
theory or speculation. The mother of legitimate children
has a husband to assist in their support. The law does not
say to him, as it does to the seducer, you may go about
your business, your wife alone is responsible to the parish
for the maintenance of the children. How then can it be
said that the law deals equally with both cases ? As for
the attempt to modify the clause which exonerates the
seducer, it will have little or no practical effect. But
argument and objection are in vain. The Poor Laws
Amendment Bill must be carried as it was first brought into
Parliament, unaltered and unaffected by the process of
debate.—Morning Herald.

The Roman Catholics have purchased six acres of
land between Hastings and St. Leonard's, close to the sea ;
and arc, it is said, going to expend 30,0001. in building a col-
lege, chapel, &c. Some ofthe works are already commenced.
EVERY MAN HIS OWN PARSON.--On Sunday
week a young man, a weaver, residing in the Spital, made his
appearance in the parish church of Old Machar, accompanied
by one of the other sex, whilst the congregation were assem-
bling for the forenoon service, when, with an audible voice,
and standing in the middle passage, he gave out his own name
and that of his fair partner, and signified, in the usual terms,
his wish to take her unto himself for a wife ; which having
done three distinct times, and asked if there were any objec-
tions, he took her by the hand, and declaring himself a mar-
ried man he walked away with his better half! It is said, a
wish to save the needful, as well as his own peculiar notions,
being a follower of the Southcotians--albeit he hath as yet no
beard—led him to adopt this novel proceeding. —Aberdeen
Journal.