The Sun.
London, England, 1866-12-03 00:00:00

and above the $6OO exception. The second class
are those whose income exceeds $l,OOO, and not
more than $5,000. The third are all those whose
income exceeds $5,000. The Revenue assessors are
now at work preparing a statement of the number
in each class, for the use of the Commissioner at
Washington.

The following table shows ;the number in each
class in the first district of Pennsylvania, as prepared
by the assessor, Mr. Frazier :
Number of Persons in the First District of Pennsylvania who
return income and are reported on Annual of 186 G.
$l,OOO Over $l,OOO
and and
under. under $5,000
73 114
88 53
98 114
51 69
66 68

Division.

Over Wards.
$5,000.

1,385

Total 1,095 227
Grand total 2,707.

The following is from the Nation :—" Texas, as
well as Georgia, has rejected the Constitutional
Amendment with every appearance of unanimity.
But Judge Reagan, and we suppose there is no
more influential Texan, has written a letter which
we take to be as good an indication of the course
that politics may pursue in that State as that fur-
nished by the action of the Legislature. His plan
is an original one. He opposes the amendment, but
has the sense to see and to say that the North
must in some way be satisfied, or a worse
thing than the Amendment may come upon the
South. He would have Texas admit the prin-
ciple of negro suffrage, and immediately grant
the franchise to a certain class of negroes.
This being done, and other good things in behalf
of that race being done, he thinks it probable that
Congress would not insist upon its present plan,
but might restore Texas to its practical relations
with the Union without diminishing the number of
its representatives. Judge Reagan's scheme does
him credit. There is nothing in it of Jenkins's stu-
pidity, and he is not so well satisfied as Alexander

H. Stephens that Samson may be tied up tight with
small dry withes ; but we confess we do not look for
its adoption, and the Georgia and the Texas Le-
gislatures to the contrary notwithstanding, still less
do we give up the expectation of seeing the amend-
ment adopted.
The Legislature of Georgia has formally and
emphatically rejected the Constitutional Amend-
ment, and done so in resolutions which contain
a very full and candid reassertion of the old State-
rights doctrine. This might be a sensible proceed-
ing if. the North regarded this doctrine as still an
open question, to be decided either by arguing or
voting ; but it was, for all purposes of discussion, so
effectually closed by the war that one finds it diffi-
cult to characterise the men who now revive itas an
answer to the Northern offer of peace and reunion.
In fact, the conduct of the Georgia Legislature
simply confirms the doubts we expressed in our last
number as to the depth of the Southern transfor-
mation. The institutions of the people are changed,
but their minds do not seem to be. now much time
and suffering it would save if the Milledgeville
wiseacres could bring themselves to perceive that
the theory on which the North fought and the South
resisted is now of no sort of consequence, any more
than the theory on which Louis XVI. held his

throne ; that the North will not argue any more,
and that, right or wrong, logical or illogical, whe-
ther the South be in or out of the Union, it must
either come into it or stay in it on the same
terms as New York. The Southern philoso-
phers keep telling u 3 what Webster said twenty
years ago, and what Congress voted in 1860; but the
answer to all this may be given in the words of
Moliere's maid—"Hippocrate dira ce lui plaira,
mais le cocher est mort."

The Government commission appointed to in-
quire into the came of the loss of the Evening Star
have made their report, from which it appears that
the ship was lost because the captain had not men
enough to rig up a drag, and there was no carpen-
ter to repair the covering of the hatchwuys. The
report is a good one, but its greatest beauty is that'
nothing more will ever be heard about it. The
owners of the ship, probably, read it with the same

calm with which they would peruse a paper on
sorghum, read by Horace Greely at the American
Institute, or some sueh place. if it has made any
impression on them at all, it is probably one of faint
admiration at the skill of the commission in finding
out thy cause of the disaster.