The Sun.
London, England, 1860-05-24 00:00:00

battalion, 19th Regiment ; Lieut. C. H. Webster,
Lieut. C. Enys, Ensign T. A. Davies, and Ensign
Z. Macaulay, Ist battalion, '2othßegiment ; En-
sign A. P. Hutchinson and •Ensio°m W. H. Adam-,
Ist battali9a, 23d Royal -WtilShkusiliers; Lieut.
H. C. Marsack, Ensign W. M. Brander, and Ensit n
H. F. Breuncker, 24th It-gitnetit.; Ensign W.
Poste and Etnign. Tolson, 35th. Regiment; Lien%
H. Gorton, REnsign E Villiers, and Ensign
.^ .
Tod, 43d Light Infantry; Ensign*. Pakenhan-,
Ensign V. E. Knnx, Ensign E. S. Ker, Ensign D.
F. Barker, and Ensign F. E. Lawler, .52d Ligl t
Infantry; Lieut. W. Clarke, Ensign B. J. A. Mot -
sell, Ensign H. Synge, and Ensign C.. W. H.
Richardson, 73d Regiment; Ensign 'H. .P. Daw-
son and Ensign A. S. Leatham, 75th-" Regiment;
Capt. W. J. Carden, Lieut. A. T. Butts. Ensign 0.
H. Blount, and Ensign E. N. Mosley, 77th Regi-
ment;,._Capt. S. J. Lowe,,.Ensign H. Maturin, and
Ensign R. J.--Maedonriell, 81st Regiment ; and
Ensign R. B. We;ley, 91st Regiment.

THE I 1 DTI b-t7l4' 4 VI) lIIPORTS

Tt is easy to understand how rome gentlemen in
the North of England not i•ery.long Sillee arrived
at the conclusion that it did notio k'ery much matter

whether England was independent, (Sr the province
of a Continental Monarchy. The most imnsediate
and most palpable link between each one of us and
our rulers is the taxgatherer, and he is the same
manner of man everywhere. He is the true cosmo-
polite, and the one bond of universal antipathy.
He speaks a universal language, which wrings every
heart, offends every prejudice, defies every argu-
ment, and shatters every theory. Trojan or Greek,
Pagan or Christian, it is all the, same to him, and
he is all the same to you. Why inquire about man-
ner or means when the end is the same ? Thus it
is that in Manchester a Custom-house officer is a
Custom house officer, and unless a man is picking
up materials for a " tour " or a grievance he does
not much care whether the extorter of percentages
does nefarious work in the name of. Napoleon 111.
or Queen Victoria. A robber in red is much the
same as a robber in blue. A taxgatherer is one of
those institutions which is found under every clime.
Like the mendicant, the pickpocket, and the man
who wants to drink your health, the taxgatherer
is everywhere a Christian and a brother. He is
hail fellow ill met with everybody. All the earth
is his home. What is more, there is a sort of Free-
masonry in his profession. No doubt, at this

momeni the Trench and-the Indian Customs' De-

partments are comparing notes. to see if they can

take a leaf from one unother's books.

W hoeveg is

the mysterious pErsonage who does the finanees.of
India—he it Sir C. -Wood, or Lord Canning, or Mr.

lames Wilsonror some noun of multitude—he or
it is probably not such a thing as we should ordi-
narily associate with -the Emperor of the French ;
but to the Manchester intelligence they are as.like

one another as two wasps, two rats, or two of any
other destructive animals. They are guided by the
same diabolical instinct to find out the weak places
in the manufacturers' harness, and reach the blood
or the vitals.

The Manchester Chamber of Commerce have ad-
dressed a petition to Parliament touching the rapa-
cious habits of the Indian taxgatherer, which, with
only a few v-erbal alterations, might be addressed
and sent by post to Richard Cobden, Esq., Rue de
l'Universite. Since the mutiny the Indian Gover-
nment has raised the duties on cotton goods and.

yarns riie upon rise. Instead of ad vabirent duties,

which the manufacturers we fear will never sic. on

this s'cle paradise, India, like France, levies spnific
duties, the weight of which falls chiefly on the in-
ferior .siuds. The coarsest calicoes and N,arns are
those that suffer tr oA, and they happen at the same
time to be the articles in which we have to cbmpae
with native industry. Further, these duties have
been assessed upcin the prices of the last rear., which
have been very high—much higher, indeed, than are
now to be expected. • The Custom-house-authorities
have not even deducted from those plices• the
amount of duty, so that duty is DOW paid upon duty.
During the last year all the duty has been twice
raised, till in the case of piece-goods of certain qua-
lities it is estimated that, all things considered, it is
as much as 20 per c .nt. Bleaching, which is done_
here for 3d. each piece, is estimated there as an
additional value of 25., and made to pay the duty
of 2,3, or neatly cent. per cent. on the original cost
of the process. All these and other complaints are
so similar to what we find addressed to other quar-
ters, that one almost suspects a conspiracy between
the Anglo-Indian and the French Treasury. But it
the old story of taxation all over the world. It is
a rough and violent process, and cannot be otherwise.
The first taxgatherer was the man who greeted you
on the road with " Stand and deliver !" Thousands
of sheiks and kings hold their revenue on no other
title to this day. The Chancellor of the Exchequer
must get what he can. The Manchester people
hail the application of the Income-tax to India, and
hope it may eventually cover a reduction of the
Customs' duties. That hope is all they can offer.
Of course, they venture on no calculations that
could- be of any service to the Indian financier.
-They suggest, indeed;-that as heretofore the Indian
(Cambers of Commerce may assess the values and
lay the duties. But it •is observable that the
complaint is not that high, qualities pay too little,
but that low qualities pay too much ; and it is
natural to suspect that any gentleman in the
interest of the manufacturers and merchants would
underrate prices. As to the wish for ad valorem.
duties', which creeps out in the petition, it is clear
they would not be enough in the cheap qualities
without being excessive in the most costly; and no
custom-house will ever be able to prevent goods .
from corning in at a lower price and lower rate of
duty than the real value would justify.
Public necessities compel us to sympathise rather
with the taxgather than the manufacturer in this
instance. The Manchester Chamber of Commerce
would do themselves service by looking at the
question as financiers, as well as taxpayers. Why
don't they tell Sir Charles Wood and Lord Canning
how to raise the money without pressing unduly
on the industry of Lancashire, and giving a treache-
rous stimulus to the Indian factories? What a
financier wants is a budget. He must cover ex-
penses
with income, and that income he must get
from what source he can. It is evident that the
other parts of the new Indian taxation are still
more objectionable in Indian eyes, and that people
out there will begin to rejoin, " Do what you like
with the import duties, but let's have no income
tax or new licences if you would wish to be spared
another mutiny." Sir Chas. Trevelyan evidently
thinks it dangerous to provoke that ignorant im-
patience of taxation, which is quite as strong a
sentiment in India as at home ; yet it is too plain,
by the example of the United States, France, and
some other great countries, that, if money must be
obtained at any sacrifice of principle, the custom-
house is the place to go to for it. " Protection "
Sweetens the bitter cup to the toiling masses, who
are unable to trace out the fact that they are
the chief sufferers by prices artificially raised. In
this instance the whole affair is exceptional from
beginning to end. The mutiny, the abundance of
money, the immense demand for British manufac-
tures, the high prices, the consequent high assess-
ments for the tariff, the high duties, are all acci-
dents that must be met as well as may be. The
only thing to be hoped for is that affairs, including
high prices, may revert to their former condition,
and remain there as long as the wickedness of ma.a
will allow. What arc (nese nigh tariffs but tables
of penalties incurred by weak and foolish' nations,
and compelling us all to take 'warning, and be-
think of ourselves and our destination ere it be
too late ? If it is possible to devise .a tariff
that will obtain the required money, and leave
no loophole for fraud and imposture, then we
shall. be in a condition to discuss our relations
with our neighbours at home. • We have, however,
tried in vain ; so also have a good' many other
amateur financier s.— Times.

MANCHESTER UNITY OF ODD FELLOWS.—The
official report of this (the largest) Friendly Society has just
been issued, containing many important particulars upon
the experience of last year. At the commencement of 1859,
there were 287,573 members. During the year, 83
Anew
members were initiated, of whom no less thean_
e,re ,were
or
more than one half, were under 23 years of ag. . Th
members' e
wives,
oi
tthe
03n, 2e7dse
ad
teha tshust
ea
fme v°l; rg; um
2,384 died. As an instance, showing the prosperous state
stated that during 1858, 773'members,
of the country, it is
travelling in search of employment, received £837, whilst in
emmearbse, ran'db of tgh e
1859 only 485 required relief to the extent of £262. From
various causes 5.848 members have seceded or withdrawn
from the order : and at the close of the sear this. Unity
consisted of 305,214 subscribing members, having 3,333
loeamgPPoaatentstdifotrnhoedme
etopol4ios4ntrlieicdst.iss,tcrahisc.stesGmis.rbanlaelasl
ApLaonrdtngs
ueoasfl orCommit meeting
teedepKol afi cnDeg
dse,
at Shrewsbury on Whit-Monday, and the old border Me-
tropolis is expected to wear a lively aspect during the
week.
ACCIDENT IN THE RIVER LEA.LYester-
aged six years,
wat e
r of.
day a fatal accident occurred to a boy named John Kelly,
who was amusing himself on the towing-
pathtit
was
sers e Lea,en t 0
awhen,ink he
and
d whenslipped
the and
bodyf ll into
was tr.eh e_
covered he was quite dead.
NAVY SUPPLEMENTARY ESTIMATE.—A supple-
• mentary , estimate has been issued, stating that, a vote is
required of £2,500 towards dredging and extending the
great harbour at Malta. There will still remain a further
,sum of L 104026 to be voted in future years for the comple-
tion of the work.
THE •ELLISON WATER COLOUR COLLECTION OF
PAINTINGg.—This valuable gift has now been deposited in
the South Kensington Museum, and will be first exhibited
to the public on Saturday next.
CAT SUCKLING A RAEBIT.--There is to be seen,
at Mr. C. Duff's, Parkhaugh, Glass, in this county, a cat
giving suck to two kittens and a wild rabbit. The rabbit
appears as much at home as the kittens, and the cat seems
as much attached and as careful of her adopted aft of her
own offspring,—,l3anfohire Journal.