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

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 Aim-
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 that of the Angloh-aSaxons,narhmeerde
with weapons such as these we
enumerating, who shall saythatthe
Chineselong-nailed,
pig-tailed, flat-faced, petticoat-wearing
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 thus 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-s-
-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 armed 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, P UTIATIN, 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 Alanehouria 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 here referred
to is, in every particular, eminently characteristic.
It exemplifies, in a striking manner, the sys-
tematic and unscrupulous Bourse 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 distinctly may serve to throw
a glare of light upon the significance of those omi-
nous and sinister words which have recently an-
nounced to Europe the tardy reconciliation of the
Austrian and Russian Governments. While these
words are yet 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
figures," 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 landel 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-
jection to landowners.

We come next to the probate duties. Suppose
now we take the annual value of real property,
which, as it comprises all the landed estates and
large leasehold property is exempt from probate
duty—suppose we take it as given us by the
commissioners, at £137,667,000; 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,
very moderate supposition, then the probate