The Sun.
London, England, 1859-12-14 00:00:00

WOOLWICH ARSENAL.

UpiVards of 500 workmen have entered their names
as members of the volunteer rifle corps, established
under the auspices of Colonel Tulloch and other
officers of the establishment. Any artisan is eli-
gible to enter the corps, and to pay the entrance
fee 'and expenses of outfit by weekly instalments.

A large and influential meeting was held in the
Guildhall, Tavistock, on Friday evening last, con-
vened by the Portrceve, to consider the expediency
of forming a volunteer rifle corps for Tavistock and
its neighbourhood. Resolutions were unanimously
passed to form a " Tavistock Volunteer Rifle Corps,"
and a committee appointed to carry out the neces-
sary arrangements. Thirty volunteers have already
given in their names. •
A volunteer rifle corps is in course of formation
in the Axbridge division of the county of Somerset.
In addition to the two companies of rifle volun-
teers already 'formed at Bath, which are now

The volunteer artillery corps at Bristol, under
the command of Major Savile, late of the Royal
Artillery, is rapidly being-filled up.
• In addition to the present•corps in Cardiff, the
superintendent of police is forming a " volunteer
corps for the people," to comprise 100 willing to
join if their expenses were paid.
A circular has been forwarded to the proprietors
and parents of pupils in Cheltenham College, stating
that the directors are disposed to sanction, with the
sonsent of their parents, the instruction of the elder
pupils in the rifle drill.
In Ilfracombe a volunteer rifle corps, numbering
71 members, has just been formed.
• A meeting, presided over by the mayor, and
attended by the principal inhabitants of the town
and neighbourhood, has been held at Margate, for
the• purpose of forming an efficient rifle corps.
The Merthyr Tydvil corps numbers now nearly
100, and is likely to be a very efficient one.
The effective members of the Portsmouth corps
number 160, with 80 honorary, members, and a
fund of £7OO

.At Preston; on* Thursday evening last, a very
enthusiastic meeting was held in the Assembly-
room of the Corn Exchange, at which it was unam-
Mously agreed to form a rifle corps. Several hand-
.so_tne subscriptions were announced. •
The Hyde Rifle Volunteer Corps now form two
companies, Nos. 1 and 3, of the Isle of Wight Rifle
Regiment, and numbers at present 132 effective
members. Drill takes place on Mondays and
Thursdays, at the market hall, the instructor being
Sergeant Major M‘Grotty, of the Ist Battalion
Rifle 13rigack. A band for the corps is in course (of
formation.. Newport company forms No. 2of the
regimelit. "
A crowded and enthusiastic meeting was held at
the Town-hall, Warminster, on Saturday afternoon,
under-the presidency of the Marquis of Bath, for
the purpose of forming a rifle corps for that town
and neighbourhood. Lord H. Thynne, M.P., and
many of the county magistrates were present. The
expediency of forming a corps was unanimously
resolved, and a committee was appointed to carry
out the object.

PROPERTY AND INCOME-TAX ASS O-

CIATION.

A conference of this association was held yester-
day evening at the London Coffee-house, to take
into consideration the best means during the ensu-
ing session for securing "either an adjustment of
the income tax, or the total abolition of the charge
upon trades and professions."
Mr. COLLIER, M.P., who presided at the meeting,
opened the proceedings by declaring his strong
opinion that the income tax, as it did not distin-
guish between incomes derived from permanent and
those from uncertain property, was unjust. He
hoped, on the reimposition of the tax, that some
member of the House of Commons would move a
resolution to make such a distinction, but if no
member came forward to dO so he would move the
resolution himself. (Hear, hear.)
Mr. ELT, in moving the following resolution,
" That this meeting is of opinion that the present mode
of charging one uniform rate on all classes of income (ex-
cept under Schedule B), is manifestly unjust, and hereby
pledges itself in 'anticipation of a proposal to reimpose the
tax, to endeavour to obtain such a reduction in the charges
on trades and professions that the amount chargeable
thereon shall not exceed one-half the amount levied on
property, especially as the amount charged on occupiers of
land (Schedule B), has been only half the amount charge-
able on the trading portion of the community ever since the
income tax was st levied in 1842,"
expressed his concurrence with every word .of it,
and stated that they were assembled more f 4,
friendly conference than for setting on foot an
agitation on the subject. In any reimposition of
the tax there ought -.,t0 be a distinction drawn
between certain and uncertain incomes. It was
necessary Itt the present time to lay a clear state-
ment of their opinions before the House of Com-
'mous, especially as an agitation on direct and
indirect taxation was arising, which he had little
doubt would in 10 or 15 years' time result in a
revision of the taxation of the coup try. He was
not prepared to say whether the proportion
adopted in the resolution was the right propor-
tion, but he thought it might form a basis for
discussion, and elicit public opinion on the sub-
ject, It appeared ,te him that it would not be
unfaire in a revision of this, tax, that the first
£l5O of a man's income should be exempt from
taxation, and that the tax should be charged. only
on the surplus that remained after the withdrawal
of that sum.
The resolution was seconded by Mr. POTTER,
who advocated direct taxation as being more direct
in its application and less expensive in collection.
The pressure of the income tax upon the landed
interest and those who were engaged in trade
was most unecplal, and. as the former had been
for sonic time past exempt from the full pressure
of the tax, the latter had a right to ask to be
put on the same level. He concluded by thank-
ing the Press for their advocacy of the rules of the
society.
Mr. MEuRYMAN thought the resolution required
amendment, and could not understand the line of,
distinction drawn between certain and precarious
incomes. The whole income of the country ought
to be derived from direct taxation, and if such were
the case he should not object to a small amount
being levied en the working classes, released as
they would then be from all indirect taxes. On
the omission of two or three words in the middle
of the resolution, which would then be in harmony
with the opinions of the association of Birming-
ham, and of others in. the north, he should be
content to support the resolution.
Mr. HYAM, as he considered the question one of
great importance, submitted the following amend-.
ment to the meeting :
" That while it may be advisable, taking into account the
present enormous expenditure of the country, to levy a pro-
perty-tax as a permanent source of revenue, the tax on pre-
carious incomes derived, from trades and professions should
not be reimposed except under circumstances of great emer-
gency, especially as such incomes are in most cases esson •
tially contingent upon the health of the parties on whom
the tax is chargeable, and many other vicissitudes, to which
property is not liable."
It appeared, he said, that those who had paid the
income tax under Schedules ]) and E had sub-
mitted to a great burden, but the time had at
length come for releasing them. The present Act
expires in 1860, and it Was part of the original
scheme that the tax should fall in at the same time
as the Long Annuities. The amount contributed
by those who pay under Schedules D and Eis
about the same as the amount saved by the falling
in of the Long Annuities, and on this account he
thought that those schedules might. be dispensed
with altogether. (Hear.) He proceeded to denounce
the tax as partial and inquisitive,and giving direct
encouragement to immorality and dishonesty by
causing the sending in of false returns. The sub-
ject was surrounded by difficulties, but that was no
reason for not looking it steadily in the face. (Hear.)
Mr. Borrrems suggested that, with so small an
attendance, it would be premature for the associa-
tion to endorse the amendment.
A GENTLEMAN present thought the meeting had
better not be too hasty, but wait until the Chan-
cellor of the Exchequer had produced his budget.
A tax fairly levied on property was one of the
justest which could be levied. He could not, how-
ever, see why professional men should ask the State
for protection without their contributing a due
share to the country. As to the alleged inequality
of the tax, the only reasonable position would be to
charge 5 per cent. on all fixed prcgety and 2-1,- per
cent. on all trades and profession . The estimated
value of the property upon which the tax was
levied was £240,000,000, and if the tax were levied
as he proposed the returns would be for fixed pro-
perty £12,000,000, and for trades and professions
£6,000,000, giving a total of £18,000,000. Such a
mode of adjustment would be an approximation to
the feeling of the public, and would, in his opinion,
be met with fairness by the landed interest to
which he belonged. (Hear, hear.)
Mr. lIYAm said that the Chancellor of the Ex-
chequer had in his speech made in October last, on
board the Great Eastern, invited the expression of
public opinion on these and similar topics, so that
there was no occasion to wait for the budget.
Mr. ELT then withdrew his resolution, and agreed
to the amendment.
A discussion then arose on the amendment,vhich
was withdrawn also, and the following resolution
was ultimately carried, with only ono dissentient

voice :
"That this meeting is of the opinion that the present
mode of charging one uniform rate on all classes of income
(except under Schedule B) is manifestly unjust, and hereby
pledges itself, in anticipation of a proposal to reimpose the
tax, to use the most strenuous exertions to secure its re-
adjustment upon the footing of a fair and just distinction
between permanent and precarious incomes."
The CHAIRMAN' then said he was a practical man,
and as a practical man he wanted the resolution to
succeed, and thought they ought to set to work `at