The Sun.
London, England, 1860-06-25 00:00:00

who prefers it may have his additional assessment
made separately by the English officer.
" 10. If airy man shall desire to have his assess-
ment settled 'at a fixed sum for a term of three or

five years, the csolleetor will be authorised to ar-
_.

range accordingly.
" 11. If any employs' or Ministerial officer shall
unnecessarily interfere with the private affairs of
any man, or shall attempt .extortion, or shall reveal
any particulars stated in the returns, he will be

severely punished.
" VI. Now, all men will perceive that when the
above conditions are fully and strictly carried out it
is impossible that tyranny or oppression can arise,
or that the people can be put to unnecessary trouble-
, " VII. Further, the very poor people of all classes
will be excepted altogether from the above income
tax; also all landholders and cultivators, except the
very wealthiest portion,' will be entirely exempted,.
All soldiers of the Queen's army, whether European
or native, below the rank of commissioned officer,
will be exempted. Al:d all income which shall be
proved to be devoted publicly to the: religion of the
people will be free from this tax.
" VIII. In short, the income tax will fall only on
the rich people, whether European or native, and
on those persons who are in comparatively easy cir-
cumstances. Since all the European officers and
gentlemen, including even the Governor-General
and Viceroy himself, are subject to this tax, it
evident that the English people in India are willing
to share the burdens of the State, together with the
natives.
" IX. Lastly, as the income tax is to be levied
on account of special necessity aild pressing emer-
gency, the term of the act will be limited to five
years. •
"X. The licence-tax will have to be paiii by all
artisans, traders, and professional people; but then
a poor man will only have to pay one or two rupees'
a year. And among the professional people liable
to this tax there shall not be included either the
minister of the religion of the people or the minis-
ters of justice, or the servants of Government, or
the officers and men of her Majesty's army, Euro-
pean or native.
" XI. Besides the three taxes which have been
ordered—namely, the income tax, the licence tax,
and the tobacco tax—the Governinent hasno inten-
tion of levying any more imposts from the people.
" XII. The Government regret to be obliged by
necessity to levy these imposts ; but the administra-
tion must be carried on in such a manner that peace
and security may be permanently maintained, and
that the life, honour, and welfare of all the people
may be preserved. For these purposes of good go-
vernment the money is absolutely required, and
must be levied, and there is really no help for it. It
is well known to every one that in time of need all
Governments do levy various special taxes from
their subjects, and the said subjects knowing the
necessities of the Government which protects and
cherishes them, always pay such taxes willingly.
This has been the ancient custom of India, and this
has been the practice of every king from the earliest
ages down to the time of the British rule ; and
after much reflection the British Government con-
siders that the above•mentioned taxes are those
which will be the justest towards all classes and
which in their operation will be easiest and lightest
for the people. And from this explanation of what
has been firmly resolved upon all men will see how
anxious the Government is to nourish its people, to
consult their convenience, and to study their 'hap-
piness,"