The Sun.
London, England, 1860-09-13 00:00:00

THE SUN, LONDON, THURSDAY EVENING, SEPTEMBER 13, 1860.

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THE SUN.

LONDON, THURSDAY, SEPT. 13, iseo.

Well done, VICTOR EMMANUEL ! But a word
and a blow, in response to the " cry of Italy's
anguish." So it ought to be ; and let all the
mysterious "Powers," whoever they be, France
included, look to themselves. When a LA MORI-
CIERE can have the audacity, in the face of civilised
Europe, to threaten Italian towns with a repetition
of the POPE'S and ANTONELLI'S butcheries at
Perugia, while execrations of the Papal deed have
scarcely ceased, it was no time for the real "King
of Italy" to stand by and witness the deed. VICTOR
EMMANUEL would have been responsible for the
blood shed by his HOLINESS ; or, what is precisely
the same thing, by the ruffians he employs, if he
had not thrown his shield over the helpless
inhabitants. lie must be moving effectually, since
we find him saving at the same time Pesaro, on the
Adriatic, and Orvieto, between the two seas, from
the German mercenaries of the Chief Shepherd of
European Christendom. What a tale does it tell
that the POPE'S flock should be folded thus by
foreign dogs—German dogs—and dogs, indeed, they
arc—wolves rather, perhaps. One of' the com-
manders, it is stated, is actually sent off to Turin
to answer for having ordered the sack of a town
guilty only of preferring civil government and
liberty to ecclesiastical government and slavery.
He ought to be hanged as a land pirate.
Whether " the Powers " be pleased or not we
care but little. Indeed, if they do not interfere,
which they are not likely to do, the less they are
pleased probably the better. Prussia and Russia,
we are told by the same telegrams, made "strong
representations," which are very harmless artillury.
But what have Prwsia Russia to do with
people south of the Alps ? VICTOR EMMANUEL
may surely remind them, that they cannot even
speak Italian, while the natives of Central Italy
come and plead with him in their mother tongue
for their common nationality. Tie may
tell Prussia that she, by violence eh
forces disjointed German States into one kingdom,
and baptises the bunch of territories by the name
of Prussia. But that he only takes the protection
and government of adjacent naturally united Italian
States, who come and beg him to reign over them.
If ever a prince had a fair title to accept dominion,
it is VICTOR Em MAN UEL in Italy. We must remem-
ber, too, that all the KING'S unconstrained acts have
been worthy of his avowed ambition—the salvation
of Italy. And it is a testimony of the most satis-
factory kind of all, that he has the confidence of
GARIBALDI. That patriot would not trust him if
did not know him.

The gravitation of Russia towards the East
presses heavily not only on the Turk but also upon
the Chinese. It does so with the irresistible weight
of an ;roil despotism acting through 60,000,000 of
the human race. This superincumbent pressure,
moreover, is all the more formidable, here to
Turkey, there to China, for two reasons so obvious
in themselves as hardly to require that they should
be particularised. Firstly, because the force of it
perpetually on the increase by reason simply of
its being. never interrupted. Secondly, because in
either instance, in the instance of the Moslem, and
in the instance of the Chinese, there is no innate
whatever of resistance. Turkey,
power or capability
as we took occasion only so very recently to re-
mark in these columns, has long held its anomalous
place amongst the Po wers of Europe simply by rca.
Eon of the toleration superinduced in its regard by the
emfileting jealousies of the rival States of Christen-
(l')m. China, again, has for centuries remained
iiolated from the rest of the world SOLELY because
of the apathy evinced in reference to that moiety
of the human farnily-by the champions of Western,
or, for that matter, of European civilisation. Who
shall say what might not have been the condition
now of China, what might not have been
the relations at this moment between the
Chinese and the Europeans, but particularly be-
tween the China° and the French and English,

supposing the energies of France or of England, or
of both united, to have been directed long since to
the rupture of that cordon of habit or prejudice, or
whatever else it may be called, which has hitherto
throughout past ages insulated from the rest of the
inhabitants of this planet the millions of the Chinese
population ? Especially of late years—when
the Western Powers have been endowed by success
with all the marvellous appliances of modern civi-
lisation ! With magic instruments of war like the
needle-gun, the rifled cannon, and the revolver, the
liquid fire of NORTON, the long-range of ARM-
STRONG, and the longer range yet of WHITWORTH,
of Manchester ! With still more magic imple-
ments of peace like the railway, the steamship, and
the electric telegraph!! Before a valiant and enter-
prising race like thatof
tthheeseAwnegloh-aSvaexobnese,narhmeerde
with weapons such as
enumerating, who shall say that the long-nailed,
pig-tailed, flat-faced, petticoat-wearing Chinese
could have maintained intact until now their im-
memorial system of insulation ? The supposition
is altogether preposterous. It is certain, there-
fore, that the perpetuation hitherto of that egre-
gious system has been the result of its toleration
by the chief Powers of Christendom, the leaders of
modern European civilisation. It has been as much
and as directly owing to this toleration, on the part
of England and France especially, as the continu-
ance already notified of the incongruous rule of the
Ottoman Porte among the European Sovereignties.
While the two ruling Powers of the world, how-
ever, have been remaining fails comparatively apa-
thetic in regard to the Chinese, the insidious and
grasping policy of Russia has been energetically,
and resolutely, and uninterruptedly directed towards
its development alike in Turkey and in China—
towards its direct, and visible, and substantial de-
velopment—by means of successive efforts at terri-
torial aggrandisement. The stages of this develop-
ment with regard to Turkey we all know familiarly
—they are traceable upon the map of Europe in
sufficiently plain lines of demarcation. The latest
attempt to precipitate the progress of absorp-
tion by Russia in this direction resulted, as
one of the most recent and romantic of his-
, tories relates, in characters of blood and flame,
in that sanguinary war enacted upon the shores of
the Euxine, and chiefly upon the plain of Sebas-
topol. The course of the Muscovite advance along
its geographical " slope " eastwards in the remoter
regions of the Asiatic continent, though it has been
less carefully watched by Western Europe, has
hardly, in any respect, been less boldly marked, or
(when inquired into now, retrospectively) less
clearly discernible. What is about the latest in-
cident yet recorded in the fragmentary annals of
its development ? Let Captain SHERARD OSBORNE
answer this, in a very few words, coming directly
to the point. He writes, in his brilliant little
brochure, in three chapters, upon our Past and
Future Relations with the Chinese (p. 74) that
while we were amicably negotiating half way at
the Peiho the Treaty of Tien-tsin—" As to the
Russians, General MOURAVIEFF was pressing
heavily with an at med heel on the northern fron-
tier of China, and in a quarter where the Pekinese
Court was naturally most susceptible." This—re-
member, as already indicated above—" while the
sailor envoy and ambassador, PUTIATIN, was making
his treaty at Tien-tsin "—taking part, in the name
of the CZAR, in the pacific negotiations going on
between the representatives of the Chinese EMPE-
ROR and the European Ambassadors ! As the gal-
lant writer says yet more plainly—" By force,
Russian Generals were tearing from China a huge
morsel of Manchouria and Chinese Tartary ; whilst
a Russian diplomatist appeared as a man of peace
beside the threatening but still forbearing English-
man in the Peiho river." The incident 'nem referred
to is, in every- particular, eminently characteristic,
It exemplifies, in a striking manner, the sys-
tematic and unscrupulous course followed out
by Russia in the development of her aggressive
policy of absorption or territorial aggrandisement.
It shows her in her political aspect carrying in one
hand the sword, and in the other the olive branch
—the latter torn with shot and besprinkled with
blood, the symbol, not of peace or conciliation, but
of a ruthless and treacherous hypocrisy. The re-
cognition of this, quite distinctlymay serve to throw
a glare of light upon the significance of those omi-
nits and sinister words which have recently an-
nounced to Europe the tardy reconciliation of the
Austrian and Russian Governments. While these
words are 3-et fresh in the popular recollection, let
it be remembered how invariably Russia marks the
stages in the advance of her daring and lawless
policy by " material guarantees ;" let it be espe-
cially borne in mind how readily these same " ma-
terial guarantees" may be consummated by those
who list upon the north of China and along the
frontiers of Turkey.

Not long since a correspondent asked if we could
indicate the taxes which might be considered as
specially favourable to the aristocracy. We ought
to have noticed his letter before, -and like most
others " had been long intending to do so, till we
were reminded," &c., in this case, by the report of
the Inland Revenue Office, that we had not done
so. The report certainly did awaken our old feel-
ing, that those who earn their livings by the sweat
of their brow or their brains were not fairly dealt
with. And without attempting exact calculations,
or appealing to what some will regard as " lying
hgur•cs," we will advert merely to broad facts.

Take, then, Insurance, which will be found under
the head of stamps. Upwards of £1,800,000 is
derived from this source alone. More than £300,000
of it from marine insurances. This is a tax on
production, and on trade chiefly. We once made a
rough calculation which cannot be far from the mark.
We are pretty sure that if the landed estates of the
aristocracy paid a duty on their value correspond-
ing in amount to that of fire insurance—three shil-
lings per cent—it would amount to considerably
over a million per annum. But, it will be said, land
is incombustible ; just so. It is exposed to no
hazard from fire, nor to any from shipwreck. But
surely it is a most aristocratical reason for taxing
the providence which insures " risky property," and
exempts that which is safer than the funds them-
selves; that the fOrmer is exposed to dangers to
which that of our aristocracy is not. And, as if to
consummate the aristocratical character of the tax,
the aristocracy augment, so far, the value of their
farms by exempting the produce of their estates from
fire insurance duty !! ! Equality might be ob-
tained in two ways. Either by repealing the duty
for all, which the revenue could ill bear just now,
or by taxing all landei estates at three shillings
per cent. on their value, and repealing the exemp-
tion on farming produce. Till one of these plans is
adopted, insurance duties are a badge of our sub•
jectilu to landowners.

'We Come next to the probate duties. Suppose
new we take the annual value of real property,
'Which, as it compri3es all the landed estates and
large leasehold property is exempt from probate
duty—suppose we take it as given us by the
commissioners, at 1137,667,000 ; suppose we es-
timate it at the very moderate computation of
twenty-five years' purchase--suppose that it
changes hands by death once in twenty years,
is very moderate supposition, then the probate

duty, if we took it at two per cent., would amount
to about THREE MILLIONS AND A-HALF sterling !
We do not see how our aristocracy, then, can
evade the plain fact that, modify the basis of
this calculation how you will, they have again
exempted their property from a duty paid by that of
the humblest greengrocer to an enormous amount.
The two taxesnow referred to, ifj ustlyarranged, leave
the aristocracy in our debt, some FIFE MILLIONS
per annum at least. That is if we and they were
taxed equally, both they and we, might have been
saved this year half our income tax.

Respecting the legacy and succession duties we
have not the details as we require, before us. The
Legacy Duty is, we all know, if we have had to
perform executors duties, pretty plain sailing in
regard to personal property; from one per cent. to
ten per cent. the duties range with all the clearness
of the different degrees of kindred or affinity. Not
so when it comes to real property. It becomes then
quite an actuarial calculation. We confess our-
selves hardly competent to it, without more atten-
tion than we like to give it. But the broad fact is
that all the mystification is in order to save the
owner of real, as compared with the owner of per-
sonal property—to save especially those who ought
to be taxed till parents gave up the mischievous
practice—the inheritors of entailed estates. Nothing
is more adverse to good agriculture, and, therefore, to
public policy—than entails. They richly deserve
a tax of ten per cent., for they deprive the commu-
nity of at least that annual value of agricultural
produce. How largely the landlords save them-
selves may, however, be seen from the fact that
personal property paid last year—the first year in
which the " Legacy" and " Succession" duties have
been kept separate in the accounts—nearly two-
thirds more than real property. The Legacy Duty
having been £1,528,245 ; the Succession (the
Aristocracy Duty) £601,775. Yet it can hardly
be doubted that the value of real property demised
annually must considerably exceed that of personal
property. If we add for the Legacy duty a SIXTII
MILLION to the FIVE MILLIONS, with which we
have debited the aristocracy to the other classes,
we shall make but a very, very moderate computa-
tion. An advantageous thing truly for one small
wealthy class to have the making of our Revenue
Laws!

When we come to the income tax almost every
one feels quite at home. We mean, of course, not
on home terms with such a visitor, but perfectly
acquainted with its essential and incurable ini
quity. No one has denounced its immorality and
inequality, in stronger terms than Mr. GLAD-
STONE himself. But it is not fair to him to re-
present. him as having renounced his old opi-
nion. We believe nothing of the sort. He could
easily show in a quarter of an hour, that no tax ought
more thoroughly to arouse an indignant paople
for its immediate abolition. In his heart he won-
ders that we are such fools as to tolerate such a
scorpion scourge ; and it is for this very reason that
he laid it on. If anything would cure the country
of spending its money on floets, and armies, and
fortifications, he thought an income tax would do
it. And it may yet do it. He may yet be right;
but things may also take the other turn. The nation
may determine to tax realised property, and not
the productions of industry, and the mental labours
of the professional, scientific, and literary man. And
we do not know that Mr. GLADSTONE would be a
determined objector to this ; but he knows full well
that the fear of it was one grand reason why a
Reform Bill was talked away. He pointed to the
greater number of tax payers who would have to
choose the house which should pass the next Bud-
get, and the two tax-spending and tax-consuming
houses instantly took the alarm. To talk of equit-
able taxation is to " touch the apple of their eye,"
or, what is quite as sensitive, the gold in their

pockets.
We do not know that the details present any
particular points of interest. Complaint is made
that under schedule D there is great evasion ; no
doubt there is. Honourable men revolt indeed from
consciously making false statements, but the sense
of burning injustice which rankles in thousands of
minds, must operate in some way. When poor
clerks, and little tradesmen, and all persons whose
labours arc their livelihood, see their earnings taxed
to the same amount as the hereditary rent-rolls of
the aristocracy, they must be .better than human,
if they do not avenge themselves as best they can.

His Imperial Highness the Prince Napoleon,
with several membsrs of his suite, have taken their depar-
ture from the Brunswick, Jermyn-street, for a short time,
on a visit to Portsmouth and Yarmouth. his imperial
highness's yacht, the Jerome Napoleon, remains at Dept-
ford, awaiting his return.

His Excellency Count d'Apponyi left the Aus-
trian Legation on Sunday evening for his estates iu Hun-
gary. The countess is expected at Chandos House this
evening from Paris, and will afterwards repair to the Isle
of Wight until the return of the Court about the end of
next month.

His Excellency M. Isturitz, the Spanish Minis-
ter, is on a tour in Ireland, and is at present visiting the
far-famed Lakes of Killarney.
The Duchess of Hamilton has arrived in. town
from the Continent.

The Duchess (Emily) of Beaufort and Lady Edith
Somerset are staying with Viscount and Lady Blanche
Dupplin, at Dupplin Castle, Perthshire.
The Earl and Countess of Devon and Lady Agnes
Courtenay, after visiting their estates at Newcastle, county
of Limerick, have gone on a visit to the Earl and Countess of
Dunraven, at Adare Manor.

The Bishop of London and Mrs. Tait arrived at
the Palace, Fulham, yesterday, from the Isle of Wight.

THE Hops IN KENT.—The favourable change in
the weather which has taken place lately has 'arrived too
late to.be of any service to the hops. The failure of the
growth is well nigh complete and extends to all parts of
the county. Some excellent plantations which usually are
very productive, near Orpington, are this year almost en-
tirely worthless. Many of the poles are absolutely bare,
and the plant has, in few instances, arrived at maturity.
In the county around Maidstone there is an almost utter
absence of good, useful hops. The plantations look black
and withered, and the loss sustained by cultivators will be
most severe. To make matters worse, the wheat crops have
been very light on most lands, although they have been
housed in very good condition. Those who retained their
last year's growth of hops will, of course, more than re-
cover the loss they have sustained this year, but these cases
are very exceptional.,

A RUSSIAN MAN OF WAR BLOWN UP IN THE
GULF OF FINLAND.—A letter from St. Petersburg, Sep-
tember 4, says—l have this instant learned the melancholy
news that a Russian man of war, which returned some
days ago from the Pacific, has blown up in the Gulf of
Finland, very near Revel. Unfortunately, it appears, that
of the number on board only a thirtieth part were rescued
from perishing in the sea and taken on shore, and several
of these were horribly mutilated. This dreadful catas-
trophe, of which it has been impossible to ascertain the
cause, has overwhelmed with grief the inhabitants of Revel
and other towns on the coasts of the Gulf of Finland. This
Russian vessel of war thus destroyed by an explosion of
gunpowder, was constructed only a few years since in the
Imperial dockyard of Archangel, in the White Sea.
THE GREAT EASTERN.—With regard to the
Great Eastern, it is now proved beyond all doubt that the
ocean can be navigated in these huge ships net only with
perfect safety, but in far greater comfort than in vessels of
smaller size. In port, or out of port, the Great Eastern has
done and withstood all that could be expected from any
fabric built by human hands. Her performances in the
gale at Holyhead Harbour showed that, no matter how ter-
rible might be the fury of the elements, she could be held to
her anchors and moorings. In her various trips round the
coast of England she had been exposed to very severe wea-
ther, and no vessel could have behaved better. Now that
the experiment has been extended, and this huge ship has
twice effected the passage of the Atlantic in safety, sufficient
has been done to show that Mr. Brunel was right in his
mechanical calculations, and that, as far as speed end safety
are concerned, bulk and volume are not disadvantageous to
a sea-going ship. The question of whether cr no it is more
profitable to employ one larger vessel instead of four or six
smaller ones for the transport of goods remains purely one
fur commercial men. It must be decided with reference to
the economy of fuel, to the time occupied in loading and
unloading, to the power of concentrating merchandise at a
given moment at a given spot in sufficient abundance to
freight so huge a ship. These, however, are calculations
which fall within the usual domain of mercantile fore-
thought, and it will soon be ascertained whether it is more
profitable to build ships like the Great Eastern, or to adhere
to the more ordinary dimensions and lines which our ship-
builders have been In the habit of employing hitherto.--'(
Ono e Week.

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LA.A r'
.1 no N E

The following telegrams have been received at
Mr. Neuter's office :

BOLOGNA, SEPT. 12, EVENING.

The division of troops under the command of
General Fanti yesterday entered 'the Papal States
at Citadicastello. This division was to march to-
day towards the valley of Fiberina.
The sth Sardinian corps d'armee was en route
towards Fratta. The Sardinian troops under the
command of General Cialdini effected their entry
yesterday into Urbino.

PARIS, THURSDAY.

The Moniteur contains the following :—" Their
Majesties have arrived at Nice, where they met
with an enthusiastic reception. The health of their
Majesties continues excellent."

The llloniteur also says :—" The 62d and 67th
Regiments of the Line have been despatched to
Rome. The French garrison having been thus
increased, General Goyon has received orders to
return to his post."

PARIS, SEPT. 12 (EvENING).

Without waiting a reply from Rome to the ulti-
matum sent to Cardinal Antonelli, 25,000 Sardinian
troops entered Umbria yesterday evening, and
were followed this morning by other 25,000.
It is asserted that the French Government will
increase the army of occupation at Rome to 10,000
men, and that General Goyon will again assume
the command.

Having received the reports of the Swiss repre-
sentatives at Paris, London, and Turin, who are
now here, the Federal Council persists more than
ever in considering this affair as a question of
European order, reserved for the competency of
the Powers which signed the final Act of Vienna.

PARIS, SEPT. 12.

tion.

The Patrie says :—General Goyon leaves this
evening for Rome, where he will reassume the
command of the French troops.
Several Powers have protested against the entry
of Sardinian troops into the States of the Church
as an attack upon international rights.

General de Lamoriciere has concentrated his

army at Ancona.
The same journal also contains the following :
"We believe the statement to be without any
foundation that Lord John Russell had declared
to the Sardinian Government that Austria would
not quit her frontiers notwithstanding the entry of
Sardinian troops into the Pontifical States."
The Presse says :—" It is asserted that a tele-
gram has been received here stating that the King
of Naples had embarked at Gaeta for Spain."

VIENNA, SEPT. 12.

The statement of the Nord that Austria, Prus-
sia, and England had concluded an arrangement in
three points, directed against France, is totally
unfounded in so far as it concerns Austria.

BERNE, SEPT. 12.

Lp to the present moment the Federal Council
has not, either directly or indirectly, been invited
by the French Government to draw up the condi-
tions for a direct arrangement of the differences on
the Savoy question.
The Federal Council, through the medium of its
diplomatic agents, has recently informed France, as
well as the other Powers which signed the Treaty
of 1815, that to guarantee efficaciously the neutra-
lity of Switzerland, it would be indispensable to
,
exact two things : .
Ist, That the Simplon road, henceforth oze,,n to
France, should be properly protected.
2d, That the Lake of Geneva should be sepa-
rated from the French frontiers by a portion of land
of about two hours' march in breadth.

In reply to these overtures, the Cabinet of the
Tuileries has withdrawn its former concessions, de-
claring that it would not cede either an inch of
territory or a single inhabitant of Savoy.

In this state of affairs any direct arrangexnen
between Switzerland and France is impossible.

TURIN, SEPT. 12.
Count Cavour has remitted a note to M. Thou-
venel, explaining the new attitude of Sardinia.
The representations made by Russia and Prussia
at Turin were very strongly expressed. leis, how-
ever, certain that those Powers will take no other
step against the entry of Sardinian trogps into the
States of the Church.

TURIN, SEPT. 12, EVENING.

The Sardinian troops have attacked and taken
Pesaro. 1,200 German soldiers, under the com-
mand of Mgr. Bella, wvho were shut up in the for-
tress, have been made prisoners. The losses sus-
tained by Cialdini's corps arc trifling. Mgr. Bella,
who had ordered the sack of the town, has been
brought to Turin.
The German garrison of Orvieto has capitulated
to the insurgents.

CONSTANTINOPLE, SEPT. 5.

The arrival of the prisoners from Damascus has
excited the population. The ambassadors have
congratulated the Sultan on justice having been
done.

The Marquis de Lavalette has demanded that the
repression of the disturbances in the Lebanon
should he completed,
The Grand Vizier has not yet returned to Con-
stantinople, as he intends first visiting Bosnia, to
calm the agitation prevailing there.

TRIESTE, SEPT. 12.

According to the most authentic information,
the Austrian Government had decided upon re-
fusing to receive the Neapolitan fleet should the
King of Naples have intended to send it to an
Austrian port.

In official quarters little fear is entertained of an
outbreak in Dalmatia.

As regards Croatia, its bishop, who is a member
of the Reichsrath, has already declared that the
Croats will not in any way separate their cause
from that of Hungary.

The Austrian Government thinks that if an
understanding could be brought about with the
latter there would be nothing to fear from Croatia.

BEYROUT (via Marseilles), AUG. 27.
News received from Damascus states that Fuad
Pasha had not incorporated the 3,000 prisoners into
the army ; but he had sent 300 of them to the
galleys. Fuad Pasha gave 120 Mussulman houses
to the homeless Christians. It is asserted, how-
ever, that as the mob insulted and threw rubbish
at those Christians; they were obliged, after the
first night, to return to the citadel, where, to the
number of 10,000, they were exposed to the burn•
Ing sun, and destitute of everything. The large
indemnity imposed on the city had excited threats
and great agitation. It was asserted that some
soldiers had deserted, and joined the Druses, on
account of not having received their pay. The
French army is still encamped at Beyrout. Sea-

tious prints against the Christians are in circula-