The Sun.
London, England, 1859-07-20 00:00:00

of being burnt, should be taxed with a special tax,
in distinction from property which is not de-
structable by fire. Equalisation of taxation would
require that all the land and uninsured property of
the kingdom should also pay a tax of three shil-
lings per cent. per annum. We wait for a proof
that this is not simple equity. Repeal the duty on
Fire Insurance, therefore, or lay an equal duty on
the actual value of land corresponding to the duty
on combustible property, which would still have
the advantage, because it would not have also to
impose on itself the voluntary tax.
The probate duties, again, are a glaring in-
justice. They are so wickedly unequal that they
will not bear a moment's discussion. The chief
persons who escape them are those who, above all
others, ought to pay them. All personal property
pays probate duty without mercy ; but the vast
estates of our landed gentry descend to their heirs
with a much easier succession duty than others
have to pay, while they pay no probate duty at all!
In the mere equalisation of taxation Mr. GLAD-
STONE would find a mine of wealth. But he von-
tured not a hint on the subject. Neither did we
hear a word about duties on raw material—such as
paper—that we can forgive. There is no dispute
about that; but equalisation of taxation is the word
of terror to the aristocracy. Mr. GLADSTONE began
it in his moderate succession duty ; let him carry it
fully out, and he will yet deserve well of his
country.

Lord MALMESBURY was certainly a little hyper-
critical in objecting to the language and reasonings
of Lord JOHN RUSSELL'S communication to the

Prussian Government. Impartial observers will
commend equally the despatches of both the noble

lords. Lord MALMESBURY'S advice was appro-
priate to the views expressed in Germany when he
wrote. He was quite justified in reminding the
Regent of PRUSSIA that war with France meant
the coasts of Prussia blockaded and its seaport
towns bombarded by a navy which the glorious
German fleet, although we enriched it with a good
frigate a few years ago, could not pretend to meet
He was right to let Prussia know that if bragging
language were followed by attempts at correspond-
ing deeds, Prussia must help herself as best she
could. A mad war might be followed by a humilia-
ting peace, and England look on with indifference,
thinking she had done quite enough in setting up the
young Prince with a handsome fortune, with such
a one as no German wife or husband ever brought,
or is likely to bring, to an English Prince or
Princess.

When Lord JOHN wrote, things were more
advanced. The allies were approaching the Mincio.
Germans were beginning to talk big about the

necessity of the four fortresses as a bulwark of Ger-
many ! Lord JOHN was quite right in undeceiving
the vapourers of " Vaterland," and letting
them understand that we knew just as much about

the Quadrangle and its fortresses as Germans do ;
and that we are quite certain that they should
rather be regarded as a " menace to Italy" than
a "bulwark of Germany." We thank Lord JouN
for teaching the Prussians and other Germans that
phrase—" a menace to Italy." It is the notorious
fact. They are in Italy ; in a country Where the
mellifluent Italian alone is spoken, and where Ger-
man grates on the ear like a grunt or a growl.
They are south of the Alps. They have been the
sally-port of Austria's ruffians when she has sent
them forth to trample Italians under the feet of
Dukes and Popes, and the BOURBONS of the south
—they have been worse than a menace, for they
have been used to fulfil the threats they ever held
forth.

In 1848 all Englishmen nem Lora
to be right in his view when he refused the offer of
Austria to give up to Piedmont what she has now
resigned to her, on condition of being permitted to
retain Venetia and the fortresses on the Mincio.
RADETZKY soon changed the face of things, it is
true; but still his lordship's principle was sound.
He would have had no justification for placing
the heel of Austria again on Venice and Venetia.
He well knew that Austria holding that position
would ever be the pest of Italian peace ; that no
settlement could be hoped for till the detested Ger-
man was driven off the soil his presence dis-
honoured. What was right then is right now.
Austria has no moral right in Italy, and had Louts
NAPOLEON fulfilled his promises, she would soon
have had no place there.
But we have adverted to the subject chiefly
because it has an important bearing on the duty of
English statesmen just now. ,We accept Lord
JOHN'S view, that the Italians are right in think-
ing the fortresses a " menace to Italy," as what
should be our guiding principle. Notwithstanding
all the haste with which the belligerents attempted
to patch up their peace they begin to feel already
that to render it of any worth they must get it
made a part of the public law of Europe. If any
of the Great Powers withhold their assent it will
never be regarded as a peace for perpetuity. If
some of the great judges in the court of nations will
not ratify the settlement it may at any time be
disturbed. A Congress was repudiated at first,
now there is some talk of one, or of a Conference.
At least it is acknowledged that the treaty when
complete will have to be submitted to all the other
Powers, and their sanction sought. If this, at
least, be not obtained none of them will feel at all
bound by an engagement in which they have not
been consulted. Hence it is more than probable
that if, nominally, France, Austria, and Sardinia
settle the business alone they will yet throughout
be endeavouring to ascertain what terms will
afterwards obtain the approbation of England,
Russia, and Prussia.
Our statesmen should then, we must think,
be prepared to act en the basis of Italy for the
Italians. They should decline to be a party to
any peace which leaves Austria the ruler of
a single Italian city. They have here a clear course.
They need not interfere in settling the present
quarrel, any more than they interfered in the
quarrel itself. But, if they are asked for an opi-
nion, let the answer be, We can proffer advice only
on one basis, that Austria and France alike with-
draw from Italy. Our readers have seen how at
Turin and at Florence the news of the conditions
of the peace of Villafranca, was received with the
utmost repugnance ; indeed at the latter place there
was great danger of disturbance. So will it be in
the Legations, so at Rome itself, so everywhere in
Italy where the fate of Perugia is not decided at
the hands of the Holy father's Swiss Apostles of
Mercy. Tuscany and Modena will never again be
i contented, never can be, under the rule of Princes
who ran, not like the far better Duchess of PA. RMA,
into neutral territory, but into the camp of the
Austrians, and then literally joined in the battle
against Italian liberties !
England never can be a party to saddling all
Italy with even the honorary supremacy of the
Potentate whose misgovernment is now the very
kernel of all the political evils of Italy. It is not
the mere English aversion to Popery which rejects
such a monstrous proposal. It is our hatred of any
ecclesiastical rule whatever in civil matters. We
hate the Government of Churchmen of any church.
A Cardinal, or an Archbishop of our own Church, we
should equally reject, We have lately deprived