The Sun.
London, England, 1835-08-20 00:00:00

" A POLL TAX.

" A certain portion of injustice mixes itself in all thiags.
Taxation is not exempt, but the introduction of a poll-tax, in
the formation of a small colony, might be done with such
reat advantages, as to render the quantity of injustice very
trifling, not only as compared with other modes of taxation,
but positively. The advantages seem to be—
" 1. That the collection of such a tax being unexpensire,
the tax would be very productive.
"2. That it would preclude those tricks of government,
by which a great mass of the people are heavily taxed, without
discovering that they are taxed at all, till such taxes become
absolutely ruinous. The government, we will suppose, costs
10,0001. a-year. Some circumstances demand an increase of
expense, and it requires 20,0001. a-year. The direct poll-tax
falls, at once, upon every man—all consult, and discuss the
question, and a general and just opinion is formed (and loudly
expressed) as to the propriety, or impropriety, of the measure,
which thus doubles the tax. But, if a tax falls direct on A,
and only effects B, remotely; the latter rarely finds out that
he is taxed at all ; and having no sympathy with A, the com-
plaints of the latter are unheeded ; for men will not unite on
principle, when not incommoded in practice, or, which is ti:c
same thing, do not perceive that they suffer. I therefore ima-
gine, that a poll-tax would prove a most efficient check upon
government extravagance; an advantage of no ordinary
description.

" 3. Its extreme simplicity renders every man a judge of it.
The poorest man understands that there must be a government,
and that it costs so much, and how that cost is paid, and
own portion of that payment. The only doubt that arises is.
"Do I pay less than my neighbour who is richer ?" The
answer to this question involves fewer difficulties than may Le
at first imagined. We levied a tax for the roads at Cefalonia.
'The whole population was divided into six classes. I never
heard of any complaints being made that the local government
did wrong in this arrangement, and the reason was, that we
allowed no class to be exempt on principle. The moment an
exemption took place, in any particular instance, inquiry began
as to the why ; but all were content, while all paid—none would
have been content, had any class been exempted on a principle
of exemption. Men are ready to suffer much together,' but
will not suffer even a little, when their neighbour does nnt
suffer a tall.

I also observed, that if individuals were wrongly classed, the
discontent was, not with government, but with the imlividua,"
who so defrauded the public, as to pay less than his share, by.
getting placed in a wrong class. This feeling was just and.
useful. Just, because the odium fell where it was deserved.
Useful, because it relieved the government from a degree of
blame, which it had no right to bear ; and which, under a morc
complicated system, it would have borne.

" Now for the classification. The principle upon which to
do this with least injustice, would be-Ist. To render the
whole expense of government so very small, that the tax would
be a matter of unimportance—in short, to produce a feeling
of indifference about it—to make men think and say, Poe:. I
the tax is a mere trifle; it's not worth talking about." And,
2dly. To make men desirous of being placed on the higher
classes, by giving to these classes such distinctions and privileges,
as would tempt men to place themselves voluntarily in the
higher gradation.
" If we, for example, make six classes, then divide the ex-
pense of government among the whole population ; allow this,
to give three shillings a year, for each person, on lowest class,
to pay, and which, if wages are 3s. a day, would be a matter
of no great pressure to a labourer, considering the ordinary
low prices of food in a new colony. Then let every man,

PO. len, be-tout in the next higher class!
' •• • rt a • ass higher. Every ,rtarti,: with a
pleasure, till h gher; and so on, each clts3
)ersons- co ••• ng it, some privilege
Ttain precedence and distinction, such as'., men's. and will pay for, if the cost be small: not ir it
would, also, place men on the higher classes,:
the amount of their- landed property. Aoinst
It, that a rich man ought to pay much mbrd: tax .
man, nothing can be objected ; the poor maii re
quires more protection from government than.,the rich ; be-
cause he is less able to protect himself.. But if the govern-
ment be placed upon the very lowest practicable 'footing of ex-
pense ; the difference of amount between what a rich, and
what a poor man ought to pay, would be-so trifling as not to
become a matter worthy of discussion. 'I think it is the weight
of the taxes, rather than their disposition, which is the real-
evil. That great economy in the government is the leading
principle of this mode of taxation is so evident as, at once, to
account for its not having been much thought of. No job;
could exist if the revenue were so raised. As the people in-'
crease, public offices would become somewhat more extended,.
but the revenue would increase in a much greater proportion,
than the expense ; and, 'consequently, the rate of .taxation,
each individual, should,.be diminished. Make TAXATION LIGHT,
and then, no one will feel the unavoidable inequality which,
always exists in its fwessure—and the more numerous the po-
pulatim becomes,:;the less this injustice will be. Can any in 4
justice, or .ii eqUality of taxation, exceed that which exists in
our complicated system ' • destroying the hired.labourer,"also- •
' lutely dntroying him. While, on the other hand, the adVan-
tages
,Of the, Poll-tax seem to be immense. Is any tax in
Engfand a check upon the expenditure of the government ? I
believe not. Yet such an advantage would, unqUestionably,
belong to a poll-tax."

MUNICIPAL REFORM.

ST. PAUL, COVENT GARDEN.

A meeting of the inhabitant householders was held, last
evening, in the Vestry-room, to consider the propriety of pe-
titioning the House of Commons not to concur in the altera-
tions made by the Lords in the Municipal Bill.
The Chair was taken by Mr. MOSELEY, the Rector's
Churchwarden.

Mr. WALKER, in proposing the first resolution, which was
to the effect—" That this meeting views with alarm and in-
dignation the mutilation of the Municipal Reform Bill by the
Peers, characterised as it is by. an utter disregard of the feel•
ings of the majority of the nation, the decisions of =its reit-
sentatives, and a total absence of that intelligent spirit which
an enlightened people have a right to expect; and calculated
to impress the nation with the inefficiency of the House of
Lords as an instrument of civil government,"'—observed, that
any person who had paid attention to the proceedings of the
House of Lords, could not fail to be aware of the inefficiency
of the Bill, in consequence of the mutilations made in it by
the Peers. The great portion of the alterations were made on
the ground that the qualification of those who govern should
be based on property. In his opinion that was the greatest
absurdity that could be advanced ; for at the present time a
great many of those who ruled, and who belonged to the he-
reditary councillors of the nation, were nothing more than
mere State pensioners, and had no other property than that
which they received in pensions from the people.—( Hear.)
The House of Lords was not acquainted with the wants of the
people. The question therefore was, what should the people
now do ? They were bound to make a stand, and shew moral
force against the proceedings which the Lords had adopted
against the Bill. If moral force would not accomplish the
purpose they had in view, then they must resort to physical
force.—( Hear.) The Lords had set the people the example
of resistance, and the people should now teach them that they
also understand resistance, and would not permit the Lords to
ride rough shod over them.--( Cheers.)
Mr. JUGGINS seconded the motion.

The Resolution was then carried.
Mr. R. YOUNG proposed the next Resolution, which was to
the effect—

" That the alterations which the Bill has undergone in the Upper
House will, if concurred in by the Commons, deprive it of its
most valuable provisions, and leave untouched the great abuses
which it was intended to remedy."
Mr. STANNER seconded the Resolution.

Mr. CocutLL then proposed the following resolution :
That the Clauses added to the Bill by the Lords, evinced such
a contempt for the loud and just complaints of the people, and such
a pertinacious adherence to the system which created the necessity
for this measure, as to render it imperative upon every lover of good
government, to come forward and employ every legitimate means
in his power to prevent their passing into a law ; satisfied that this
apparent amendment—but real destruction of the virtual principle
of the Bill, that is, responsibility of the governors to be governed—
will be worse than the present state of the Municipal Corpora-
tions."

He said that the Peers lived by corruption ; they were created
by corruption, and it was therefore necessary that they should
retain some portion of it, their power in the House of Com-
mons having been wrested from them by the operation of the
Reform Bill.—( Hear, hear.) If the House of Lords were
examined, it would be fouul that they were a long way be-
hind the middling classes, and that their moral conduct was a
disgrace to Englishmen.—( Hear, hear.) That was the im-
pression of all well-thinking men. There were a few worthy
men among them, but the House itself required more reform
than any corporate body in the kingdom.—( Hear, hear.) He
maintained that the Peers should be elected according to their
abilities, and not suffered to preside over the councils of the
nation because they were the sons of Peers. Their ancestors
might have been wise men, but the descendants might be
mere fools and blockheads.—( A laugh.) In conclusion, he
said that the Peers had always been robbing the people; and
until a change was made in the constitution of their House,
they would go on robbing the people to the last.—( Hear. )
Mr. KAY seconded the motion. He observed, that the
people must do all the could to coerce the Peers, as they had
done before, and victory would be theirs. If, however, vic-
tory was not to be obtained, he would advise that the Upas
tree should be cut down.—( Cheering.) The resolution was
then carried.

Mr. DAwsoN then moved—" That the House of Peers, by
its opposition to every measure of wholesome reform, displays
an ignorance of the best interests of the country, which can
be accounted for only by the hereditary constitution of its
body, and has justly forfeited the confidence of the coun-
try, as incapable of discerning the wants and feelings of a
people far its superior in intelligence and moral worth. That
the Commons only can be looked to for redress of the many
grievances under which the nation groans, owing to the mis-
government of the party which principally compose the pre-
sent Upper House, and that accordingly a petition be pre-
sented to the Commons, praying them, as they regard the
best interests of the State, not to agree to the so-styled amend-
ments of the Lords." Mr. Dawson spoke in favour of the
Bill, and said he hoped the country would not allow it to be
mutilated by the Lords. The proceedings of the House of
Lords during the week, had brought them into contempt with
the whole country. It was a disgrace that such a hereditary
House should exist, and he hoped the day was not far dis-
tant, when the abolition of that House would be attempted.
He then adverted to a political change in a Morning Paper,
remarking that the Tories having bought over that paper to
their own interest, employed its editors to vilify a man, whom,
a short time before, they had spoken of almost as a god.
Mr. CARRELL seconded the resolution.

The resolution having been carried, it was moved that Mr.
Hume should present the petition to the House of Commons.
Another gentleman wished that Sir John Hobhouse should be
the bearer of the petition ; and a third pleaded that it would
be ungracious to deprive Sir Francis Burdett of the honour,
as he had on all occasions stood up the friend and protector of
the people.
Mr. WALKER said, that without saying anything about Sir
Francis Burdett, he thought it would be better to place the
petition in the hands of Mr. Hume, as he had given notice
of a call of the House, if the Bill was returned in a muti-
lated state.

A show of hands was then taken, and it was agreed by
a large majority that the petition should be presented by Mr.
Hume.

Thanks wero then voted to the Chairman, and the meeting
separated.

ST. MARTIN' S-IN-THE-FIELD S.

At a respectable meeting of the Parochial Society of St.
Martin's-in-the-Fields, held at the Two Angels and Crown,
Upper St. Martin's-lane, after some strong remarks, con-
demnatory of the recent proceedings in the House of Lords
respecting the Municipal Reform Bill, a requisition to the
churchwardens was unanimously agreed to, praying them
immediately to convene a public meeting of the inhabitants of
the with, in order that they may petition the House of Com-
mons to reject the amendments of the Lords. The requisition
has received nearly 500 signatures.

- PRICE OF STOCKS THIS
Bank Stock...-.. -... ..... —I
3 per Cent. Red 9O 89; 901,i1
3 per Cent. Con^ .89% Ni
33 per Cent .9BN
Ditto Red 99 8N X,
New 334 per Cent
S per Cent. {DiAstented
ssented —
Rank LongA nnuitieato expire
Jan. 5, 1860.... ........ ... 16 7-163,',
Oct. 10, 1850 l6 5-16
Jan. 5, 1860 l6 3-16 1-16 ~,i
Jan. 5, 1800 —
Aprils, 1880..................

Jin. 5: 1870 -
Omnium 2% 'iit Pm.

PRICES OF FOREIGN FUNDS
Austrian Bonds —
Belgian Bonds ..... --JOB% %

fiitto Account
Brazilian Bonds ... 86%

Ditto Account
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Ditto Account
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Ditto Account
Columbian Bonds.

Ditto Account
Columbian Bonds, 1624 .32 14
Ditto Account 32
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Ditto Bonds, 1925
Pitto Account
Mexican Bonds' 5 per cent —
Ditto Account
Oitto, 6 per cent.
NW> Account
Neapolitan

PRICES OF SHARES THIS DAY AT ONE O'CLOCK.
Paid. Per Share.
United Mexican (issued at 2/. pm.)

PRICES OF IRISH STOCKS, DUBLIN, AUGUST 17
3 per Cent. Consols 9O i Grand Canal Deb,. 6 per cent. 91%
Ditto Reduced 9014 I Ditto, 4 per cent 6l';
3!.; per Cent. Stock 9Bl/4 I Hibernian Bank . 22f);
Ditto New, Itklo
314 per Cent. Debentures 91% National Insurance Company 30
Bank Stock 2246 City Debentures, 4 per cent... 80%
Royal Canal Stock. 386 Ballast Office Debentures, 4
Grand Canal Stock O.2N per cent. 931,.i

HIGH WATER AT LONDON BRIDGE TO.NIORROW.
M0rning......... 0 minutes after 0. i Evening...—. 6 minufe3 after 12

HAMBURG, AUGUST 7, 1835.
OTICE is hereby given, that the Tickets of the
11 66th HAMBURG GREAT LOTTERY, guaranteed by
the Hamburg State, that begins drawing on the 12th and 13th inst.,
ARE NEARLY ALL CLEARED OFF;
and that Tickets warranted undrawn, selling between the 14th and
28th inst. at 101. will not be on sale between the 31st inst. and
2d September (on which latter day the Largest Capital Prize is to
be drawn), below 15/.
The undersigned Contractors decline, as usual, to take ant.
English orders for any thing less than a whole Ticket, the Corres:
pondence for single shares being too troublesome, and not worth
the postages.
Persons remitting 10/. without delay, will receive an immediate
answer by return of Post; but those who would not feel pleased to
receive back their remittance (as coming altogether too late, or
after an advance in price), must loie no
HEINE time in remitting 101.
BROTHERS.

Direct, Heine Brothers, in Hamburg.
P.S.—ln the last (65th) Lottery, the Capital Prizes came up to
the following Tickets•—

Bancomarcg
. 100,000
. 50.000
. 30,001

No. 2,928 sold in Hamburg
3,277 sold to Limerick ...
5,427 sold to Riga
1,620 sold in Hamburg for account of a London
house
3,451 sold to Liverpool ... lO,OOO
The Prizes of the Hamburg Great Lottery, are since the last
Lottery payable without auy deduction whatever, and at the present
rxthange Bancomarcs 55 are equal to 4/.

The publication of Tut Sus NEwSPAPER commenced this de
at 40 minutes past 3 o'clock.

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