The Sun.
London, England, 1869-12-24 00:00:00

TAXES PAID IN ADVANCE.

Mr. Lowe, states " that there is no arrangement that
we are to pay our taxes in advance " on the Ist of January
next. This announcement might be very gratifying but
that, unfortunately, Mr. Lowe goes on clearly to explain
nature of the arrangement the existence of which he denies.
No question, he says, can arise as to whether the widow of
a taxpayer who dies in February, having paid his income
tax in the month of January, can claim repayment of the
amount overpaid by her husband, because the taxes which
fall due in January, 1870—the land tax, the house tax,and
schedules A, B, and D of the income tax—are imposed in
re3pect of the year beginning April, 1869, and ending
April, 1870. Of this year," he continues, " nino
months will have expired before any portion of these taxes
is demanded." Very true, but it is none the less true
that the taxpayer may himself expire on the 2nd of
January, having on the Ist of that month paid these
taxes in full fa. the current financial year, ending the
30th cf March, 1870, or, in other words, paid them one
quarter in advance ; his last moments having
also been embittered by paying in advance for the whole
year, ending the 31st of December, 1870, assessed taxes on
hii faithful dog and other animals and articles, which
certa!nly looks like "an arrangement that we are to pay
our tames in advance." It is just possible that the
bereaved widow might, in the innocence of her heart,
think herself entitled to a return of at least that portion
'of the income tax paid by the deceased for the unex-
hausted quarter ending the 31st of March next. At the
same time she ought, as Mr. Lowe kindly points out,
to :remember that in consequence of this arrangement,
which does not, yet does, exist, the corn duties have
been repealed, and the taxes on locomotion have been
remodelled, to which she owes the great reduction that
has taken place in the price of bread, and the great reduc-
tion that is to take place in cab fares. Perhaps when she
discovers the former and hears a rumour of the latter, she
will be better able to appreciate the consolation offered by
Mr. Lowe, and to understand his explanation.—Pall
Ga:ette.

The infant Princess of the Prince and Princess of
Wales was christened yesterday.
_ _

The Rev. Dr. F. G. Lee is much better, and there
is now every hope of his recovery.
Mr. John Rhys, of Jesus College, Oxford, was
yesterday elected a Fellow of Morton College.
John Ford, a Birkenhead marine-store dealer, has
been fined £5 for purchasing ropes from two boys, and
£lO for not entering the purchase in his booke.
The first part of the last detachment of officers,
non-commissioned officers, and men belonging to the Royal
Artiilery for India this season will leave headquarters
Woolwich, on Thursday, the 30th inst.

A commencement was made at Cork on Tuesday
of swearing in military officers to act as magistrates In the
same way as was done during the height of the former
Fenian disturbances. Colonel Harding, of the 22d Regiment,
was sworn in.

It is reported that the expenses incurred in re-
coveting the remains of the late Mr. Thomas Powell, who
with his wife and others met their death in so sad a manner
while on a hunting expedition in At,yssinia last spring.
amount to more than £15,000.

An order has been issued by the Admiralty that no
civil servant in that department shall receive any remunera-
tion, or enter into any agreement to receive remuneration.
for work done in any other department of her Majest—' Go-
vernment until ho has received permission f-
...0il her Majes-
ty's Treasury.

Several members of tho...a. nglican communion (says
in consequence of the recent de-
the Church Herald) br:.(o,
cision in the 11.....c-xonochie, case,
sought refuge in the Roman
Church, 1,,,t the Roman clergy are in no hurry to receive
and in several cases have refused to do so until the
candidates have had sufficient time to cons'der the steps
they wish to take.
On -Wednesday an accident occurred at the Hull
Borough Gaol by which seven men were injured. They
were engaged at a considerable elevation in the erection of
a, treadwhoel, when the set:ffolding broke and throw them
to the ground. One was so much hurt that it was found
impossible to remove him, two were taken to the l ifirmary,
and the others were attended to by the prison surgeon, Who
was fortunately in the building.

The Paraguayan war case before the Edit:burgh
Court of Session was brought to a close on 'Wednesday. On
the first issue a majority of the jury wero in favour of the
plaintiff, and on the second issue a special verdict was en-
tered, by agreement of the parties, which leaves it for the
court to decide whether the defendant was bona fide the
bolder of the bill.

The Irish Poor-law Commissioners have issued a
circular to boards of guardians pointing out the "grave ob-
jection" that exists to boards passing resolutions "inviting
the united action and co-operation of beards of guardians
in pressing on the into Minister the adoption of a
peculiar line of policy in the government of the
country." They add that
"the lot oduction of general
politics into a union board-room, avowedly for the purpose
of political agitation, is a proceeding so entirely foreign to
the business of relieving the poor, and so likely to interfere
with the proper conduct of kluit business, a tb' t kho 9oininiB-
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