The Sun.
London, England, 1856-12-26 00:00:00

CHRISTMAS PRESENTS.

THE ..xuberance of the feelings, amid scenes of
Ratty, induces the fair and youthful to shine to advantage
under the gaze of many friends, and therefore to devote especia
attention to the duties of the toilet. It is at this festive season tha
ROWLANDS' MACASiAR OIL,
For creating and sustaining a luxuriant head of hair;
ROWLANDS' KALYDOR,
For rendering the skin soft, fair, and blooming ; and
ROWLANDS' ODONTO, or Pearl Dentifrice,

For Imnarling a oearl-like whiteness to the teeth, are called Into in-
creased requisition, to the attainment of those personal advantages
so universallr srlight for and admired.
Beware of sourious imitations ! ! ,he only genuine of each bears
the name of " Rowlands" preceding that of the article on the wrapper
or label. Sold by A. Rowland and Sons, 20, Hatton-garden, London,
and by Chemists and Perfumers.

CANCER HOSPITAL, London and West
Brompton.—Fecretary's ce, 167 Pcadilly.—Ths Initu-
t ion has been e.tablished exclu,O lively for, theic treatment ofi thest poor
z filleted with cancerous diseases. Out-door patients to attend at 167,
Piccadilly, on Tuesdays, at 2 o'clock. In-door patients are admitted
at the Brompton EstaAishment, for one month, and for a longer
period if recommended by the edical officers. The number of per-
,ons under treatment as in or out-door patients have averaged for
the last three years about 400 cases each ear. Since the foundation
of this Hospital in 18M, 1,799 poor persons, suffering under every
form of this dreadful malady, have received the benefits of this
Charity. A Weekly Board manage Its affairs, and every informa-
tion connected with the Institution may be obtained on application
t,) the Secretary. Contributions to enable the Committee to continue
this reat work of benevolence are urgently solicited, and may be
paid to William Loxham Farrar, Esq., the Treasurer. 66, Lincoln's-
inn-fields; Messrs. Cout.ts and Co., Strand; and at the Secretary'',
Offices, 167, Piccadilly.

By order.

W.J.COCKERIILL, Secretary.

OYAL FREE HOSPITAL, Gray's-inn-road.
Patron—The QUEEN.—Founded 1828.
The sick poor are admitted .qt their own application alone; zo re-
commendation is required.
During the past month the following number received the benefits
1 this Charity, either as out or in-door patients, on their personal
pplication
:--
Week ending 7th November ...... 2,154
Ditto 14th November.. • • 2,043
Ditto 21st November.... • • 1,972
Ditto 28th November ,• .. 2,309
29th and 30th November •• • • ..... • 269

Total in November 8,747
f which 2,775 were new cases, the remainder (still under treat-
ment) having been admitted previously.
The clergy of all denominations have unlimited access to the
patients.

Heavy expenses are Inevitably incurred in affording such eaten,
Ave relief. The Committee, therefore, earnestly entreat the aid 01
the public.

The management of the Hospital is in the hands of 30 Governors,
early elected from the general list of subscribers, at the Annual
General Meeting in ianuary. A Board is held every Thursday, at
i o'clock (Rev. J. B. Owen, Chairman), to conduct the business,
when any subscriber may attend, if so disposed, the Board being at
times desirous of receiving suggestions or giving explanation.
The Hospital is not endowed, but is wholly dependent on volun-
tary contributions and legacies, which are received by the Treasurer,
John Masterman, Esq., M.P., Nicholas-lane ; also by Messrs. Coutts
and Co. ; Drummond and Co.; Berries and Co.; Ransom and Co. ;
Prescott, Grote, and Co. ; Smith, Payne, and Co.; Glyn and Co. ;
Jones Loyd and Co.; narclay and Co.; Denison and Co. ; Williams,
Deacon, and Co. ; Overend, Gurnw , and Co. ; Nisbet and Co., Ber-
ners-street ; Masterman and Co.; and at the Hospital.
Clothing for the destitute patients will be thankfully received.
Be order, J. B. OWEN. M.A., Chairman.

' NEW AND IMPORTANT DISCOVERY IN THE SCIENCE
OF MEDICINE.
Patent Office '4eal of Great Britain. Diplome d'Ecole de Pharmacle
Pharmacien de Paris. Imperial College of Medicine, Vienna.
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old in tin cases, divided into separate dose!, as administered
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Valpeau, Lallemand, Roux, Ricord, &e.,c'
TRIESEMA.R No, 1 is a Remedy for RE-
consequenc LAXAT lON
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'e
for MAR
whatever may be the cause for DISQUALIFICATIONS
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Is the great Continental Remedy for Syphilis and Secondary 831111/-
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to the Inevitable destruc-
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oc:enr,
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at
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and Gordon, 140, Leadenhall-street;
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11 retailcas

HUMAN FRAILTY ; a Popular Medical
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and containing the instructs of Valpeau, Lallemand, ration
ft Bnc. It gives copious ons for the perfect restoration of those'
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examination of the spermatoza, by the author's newly-constructed
microscope, with powerful lenses,—Piper and Co., 23, Paternoster.
row; and ttons all agents for the sale OPTriellMar."

" On these points her Majesty's Chancellor of the Ex-
chequer agreed both with you and us when, in the course
of last session, he moved and carried the previous ques-
tion' against the motion of Mr. Muntz, substantially on
three strange pleas, which rise progressively in absurdity—
the first that the law is too bad to be mended ; the second,
that it is hardly worth while to incur the trouble of at-
tempting to mend it, the tax being only temporary ; and
the third, that the injustice of the tax is, in some degree,
remedied by extensive evasions. You can determine for
yourselves which of these excuses for a palpable neglect of
duty on the part of Government exhibits most, or least, of
statesmanship ; but, as to the last, we think it eminently
characteristic of a Ministry all the members of which, with
one single exception, evaded payment of a stamp duty of
about 200'. each, by neglecting to take out their patents of
office until (the attention of Parliament having been called
to the circumstance in the interim) they found that they
were legally and constitutionally bound to do so.
"In addition to the grievances enumerated there is
another, not less serious, to which, as far as we are aware,
scarcely any reference has been msde at any of the public
meetings you hare held. We allude to the partiality shown
to the agricultural classes, not for thebenefit of the farwers,
as some of them most unwisely suppose it is, but for that of
landlords, who, in their capacity as legislators, framed the
law with a lively'appreheesion that any favour shown to
their tenants in the matter of taxes must operate bene-
ficially on rents. It has been assumed that a fair and uni-
versal gauge of the profits of the tenant•farmer is jut half
his rent, without any reference to the fact that in the case
of renewable leases, the nominal rent may be low in con-
sideration of the payment of periodical fines on renewals.
Now, we know no good reason why the farmer should not
be required to pay on his actual prbfits, just like the rest
of the community.
"Another favour shown to the farmer consists in this-

if his profits be less than half his rent he has the;ivi-
lege of appeal, and can demand a reduction; but if they
double, treble, or even quintuple the prescribed moiety,
the satisfaction of the recipient is enhanced by the know-
ledge that the taxgatherer has nothing to do with the ex-
cess, since he cannot go beyond the half•zent tether.
" And yet, again, if the tenant-farmer's annual rent be
less than 3001., even though it should really be much more,
calculating fines, and though his profits should quintuple
his rent, he is not liable to the impost. Now, we all know
that the farmer who pays a rent of, say 2931. per annum,
in much better position than the clerk or artisan who
earns 1001. a-year, especially now when agriculture is in so
flourishing a condition that for the first time in the
memory of living man agriculturists have ceased togrumble;
yet one is obliged to pay the tax; the other wholly
escapes it.

" Once more; where was the justice of reducing the
point of exomption front 150/.. 4:llllrogard. other anode., And
leaving the agricultural boundary as it stoud before—viz.,
at 300/. per annum ?

" Fully endorsingyour own catalogue of grievances, and
having reminded you of others which seem to have been
very generally forgotten, we are not at all surprised that
you should be indignant and disgusted at and with the in-
come and property tax as it is at present assessed and
levied,; but we think, nevertheless, that a little serious
reflection will suffice to convince you that the remedy you
seek will be very much worse than the disease of which
you complain.

" You know that a certain amount of revenue must be
raised ; you cannot but be aware that a huge gap of
15,000,0001. which you propose to make in the revenue
mpst be filled up in some way or other. How is this to be
done? It must be either by some better system of direst
taxation, or by a great increase of indirect taxation; that

to say, by more and heavier duties on commodities and
mateaials of manufacture—in other words, by an abnega-
tion of the doctrine of free trade, and a return to restric-
tive and proteotionht principles, which, in theory at least,
were supposed to hove been dead and buried long ago.
" Are you prepared for this lamentable retrogression ?
Will you, after having seen, and felt, and rejoiced in the
blessings resulting from a very imperfect system of free
trade, brought into operation by a partial system of di-
rect taxation, return to the principles of restriction which
you have repudiated, and reject the only means by which
free trade can be accomplished and the nation placed in a
condition of health, vigour, and assured prosperity such
as it has never yet known ?
" We can scarcely believe in the possibility of such an
exhibition of national infatuation ; yet every reflecting man
of ordinary intelligence must see that it is to this, and to
nothing else, that your present efforts tend.

" Protectionists and monopolists may rejoice in your
movement; their tied tongues may have been loosed at
your meetings against the tax which gave so rude a shock
to their system, because they see clearly that if that move-
ment be successful, its success must be followed by a re-
versal of the commercial policy inaugurated by the late Sir
IL Peel, which has carried us through an expensive war
without materially trenching upon our resources ; but
surely these are not the leaders whom thinking men would
follow—not the allies whose aid they should desire.
" What, then, should you do if you wish to promote
your own true interests and those of the nation ?
" We answer, meet, by all means meet, in every 'city,
town, and hamlet in the kingdom ; but meet to demand
an entire revision of our fiscal system, an equitable scheme
of direct taxation, which shall exact from every man above
pauperism, or not closely bordering upon it, his fair con-
tribution to the just necessities of the State—nothing
more and nothing less, and the abolition of Customs and
Excise duties, with all their train of evils, social and
moral, fiscal, commercial, and political.
" It is almost impossible to over-estimate the advaa-

r this.
than Youw
ork
ianrge aml le
od,e ewphl yo
on
ot ew-
shape of restricted employment,
rested
nodif
rs
eui
etc,:
yaa,o
adr
ofdoo :tree
tmha
eos
much more than they would ever be called upon to pay
under a properly adjusted system of direct taxation.
What can be more absurd or more prejudicial than a sys-
tem of duties under which, in order to put 12d. into the
Exchequer, 2s. must be taken out of somebody's pocket?
"The ruling Powers are opposed to any change of this
system, and it is well worth your while to consider the
reasons why. They are chiefly these :—" They know that
people CSIli be got to pay in driblets, and, as regards the
great majority, unconsciously, very much more than they
would be willing to pay, either in one sum or by fixed in-
stalments. They do not wish to lose the means of patron.
age and corruption afforded by costly establishments,
which would be unnecessary under a proper system of tax-
ation, and they are quite aware that if the people did know
exactly what they pay individually for being governed

they would be sure to look mot e strictly into both the
constitution of Government and its expenditure than they
have ever hitherto done. It is for you to weigh what these
reasons are worth, and to decide whether they are such as
should induce you to persevere in your present course, or
to adopt that which we have ventured to recommend to
your consideration.
" We know that all sorts of difficulties have been, Ire,
and will be started in opposition to this most wise and sa-
WM, reform. The Chancellor of the Exchequer, on the
occasion to which we have already alluded, conjured tip
goodly number of them, as men unwilling to take any par-
ticular course, even when convinced of its propriety, are
never at a loss to do, In such cases objections are always
plentiful as blac'sberries in autumn. Iktow, it is not our
place, nor is it yours, to devise how that which we know to
be wise and just and necessary is to be done. This is the
duty of the Government, which we pay fur no other pur-
pose, and of the Parliament, which represents us and sets
in our name. Oar duty is to demand, simply but deter-
minedly, that it shall be done. For our own part we have
ever found that where there was a will there was always a
way. Let ours be the will; let us insist that Government
shall find the way ; and then, you may depend upon it,
the thing will be done, for, as there never yet was, so
there never will be a Government able to withstand suc-
cessfully the will of a whole united people.
" You have, had experience of the blessings of partial