The Sun.
London, England, 1832-06-11 00:00:00

HIGH AND LOW DUTIES.

It is a well-known principle, that in taxation two
and two do not make four—that is, if a government
receive one sum from a low or a moderate duty
upon an article of common use, that receipt will not
be doubled by doubling the duty. In some cases it
will be even lessened. This result is produced by
the diminished consumption arising out of the higher
price to the consumer; which higher price includes
the additional profit which the manufacturer and the
retailer must charge for the additional capital em-
ployed upon the article in consequence of the tax.
Suppose a tax of a penny were put upon the
" Penny Magazine." Let us see, in that case, how
the tax would affect the consumption, and what the
government would gain by the tax. In the first
place the tax would raise the price of the magazine
to threepence; for, as the retailer receives one-third
of the present price, he would require to receive one-
third of the additional price :—the stamp of a penny
would therefore immediately become three halfpence
to the consumer, by the profit of the retailer alone.
The remaining halfpenny would be necessary to
compensate the publisher for this additional advance
of capital, and for the diminished return upon the
original outlay for authors, artists, and that branch
of the printing process which is called composition.
There are certain expenses which are the same
whether a work sells one hundred copies, or one
hundred thousand. The price being therefore
raised to threepence, we may fairly cowclude that the
consumption would be diminished nine-tenths—that
ten thousand copies would be sold instead of a hun-
dred thousand. Let us see how the revenue would
be affected by these altered circumstances:—
The paper for 100,000 copies of the Penny Magazine
weighs 3,4001b5. upon which a duty is paid of 3d.
per lb., amounting to
The imposition of a stamp of !d. per copy would have
the effect of raising the retail price of the Penny
Magazine to 3d. At that rate it is presumed that
the sale of the Threepenny Magazine, instead of
being 100,000 copies, would be reduced to 10,000 at
the utmost.

Upon 10,000 copies, with Id. stamp, the revenue
would receive as under :
Duty of 3d. in the lb. upon paper £4 5 0
Stamp of Id. upon 10,000 copies £4l 13 0
Deduct discount of 'Alper cent.
allowed upon news stamps ... S C 6

33 6 G

37 II 6

Weekly loss to the revenue from the high duty 4 18
Or, Annual duty upon sixty-four impressions of
100,000 copies of the Penny Magazine, using
217,0001b5. of paper, taxed at 3d. per lb. 2,720 0 0
Annual produce of a Penny stamp, and paper duty
upon 10,000 copies 2,404 16 0
Annual loss to the revenue from the high duty 315 4 0
By this operation, therefore, the government would
sustain that loss which invariably results from the
diminished consumption of an article of general
use upon which a high duty is imposed; and ninety
thousand persons would be excluded from the pur-
chase of a little work from which they derive instruc-
tion and amusement. By this diminished consump-
tion of nine-tenths of the Penny Magazine, nearly
nine-tenths of the paper-makers, printers, type-
founders, ink-makers, bookbinders, carriers arid re-
tailers, to whom the sale of a hundred thousand
copies weekly affords profitable employment, would,
as far as the Penny Magazine goes, be deprived of
that employment ; and that diminution of profitable
employment would in a degree diminish their power
of continning consumers, of other articles contributing
to the revenue, and thus still more affect the amount
of taxation dependent upon the Penny Magazine.

PUBLIC REJOICINGS.—The Reformers of
Leeds have come to the determination to celebrate the
passing of the Reform Bill by a public dinner, consisting
of the good old English fare—of roast beef, plum pudding,
and strong beer; which will he honoured by the attend-
ance of the liberal candidates for the representation of the
borough, who will address the inhabitants. Great prepa-
rations are making for this celebration, which is intended
to be as general as possible, and the day will be enlivened
by music, banners, processions, the ringing of bells, firing
of cannon, and every other public demonstration of joy, in
commemoration of the triumph of constitutional princi-
ples, and the establishment of a sound representative
system. We venture to say that never in the annals of the
country was there a festival in which the people of England
were more interested than that which is now approaching ;
and at no time have the rejoicings been more general and
heartfelt than those which will take place on the present
occasion. In the approaching festival, the rich and the
poor, the workman and his master, will all sit down toge-
ther to such a repast as has never before been witnessed
in Leeds. As the masters are buying hundreds of tickets
for their men, it is desirable that the friends of Reform
should be as early in their application as possible to avoid
disappointment. More splendid dinners have often been
given, but never was there a feast for an object more truly
patriotic, or more worthy of men and of Englishmen.—
Leeds Mercury.
THE APPROACHING JUBILEE.—The Trades
are continuing their meetings with great spirit, and de-
vising, most liberal things in anticipation of the approach-
ing Jubilee. The flags and insignia carried on that oc-
casion will exceed in splendour and novelty any thing of
the kind ever seen in Edinburgh, and as all hearts are en-
thusiastic in the cause, there will be no lack of funds to
make the procession a magnificent one. We hope the
different Committees entrusted with the mangement will
adapt their banners and mottos to the bright side of our
History, and refrain from any display which might tend
to keep alive political animosities beyond the natura!
period of their existence. Ali will then be freemen, and,
as such must act with the nobleness of mind and genero-
sity of heart which the atmosphere of freedom inspires.
We observe from the provincial papers, that preparations
for rejoicing are making in every town, village, hamlet,
and clachan, throughout the kingdom. Public meetings o 1
trades, working classes, professions, and other bodies, have
taken place, that never took place before, and the people
every where seem to have thrown the rein on the neck w
enthusiasm, to give lull scope to their feelings of joy.
This evening the United Tobacco Spinners of Edinburgh
ire to meet and arrange the order of their procession.
The Merchants and Shopkeepers are to meet to-morrow
for the same purpose, in the Merchants' Hall, and the
Printers in Bakers' Hall.—Scotsman.

STATE OF TRADE.—The woollen trade still
continues much depressed. In the worsted stuff busincs•
more is doing, and we hope with somewhat improve':
prospects, ■.. Leeds Yleicurp

The report respecting the arrest of M. de Clia-
teaubriand, which I mentioned in my last, has not
been confirmed. Nothing is, however, more likely
than that such a thing should speedily occur. It is
now said that the Duke of Fitz-James has been ar-
rested, and is in close confinement. Orders have been
given to take into custody the three Deputies, Messrs.
Gamier-Pages, Laboissiere, and Cabet, as well as
M. Carrel, the principal editor of the Arational, the
announcement of whose arrest, two days ago was
then premature. Besides several redueteurs of the
Quotidienne, the Tribune, and the Courrier de
l'Europe, a very great number of individuals of less
note have been arrested and imprisoned on some
suspicion or another. It is intended immediately to
expel from France all
,foreigners in any way sus-
pected of intentions or feelings inimical to the Go-
vernment. The refugees especially are to be treated
with the utmost rigour. Thus Carlists, Republi-
cans, and Liberals of foreign countries, are all indis-
criminately to experience the effects of the power
which the Government has taken into its own hands.
The fruits of the victory which the rulers of
France have recently obtained, are hardly less to be
deplored than might have been the state of things
resulting from the triumph of the adverse parry.
Martial law will probably continue in force so long
as it may suit the Government to keep it up. The
press is entirely annihilated, and every vestige of
liberty has disappeared from the land which con-
quered it in 1830.
I said in my last that the proclamation of martial
law was of questionable legality. All doubts
about its illegality have since been set aside. It
appears that at the Cabinet Council held last
Wednesday, in which it was proposed to de-
clare Paris in a state of siege, two old laws
were referred to as giving to the King the
power, of doing so. The first was passed in the
eighth year of the republic, but it required that the
legislature, if not sitting, should be convoked for
the purpose of giving its sanction to the suspension
of the laws. The other was a decree of Napoleon,
published in .1811, in which no legislative sanction
is of course mentioned. Marshal Soult preferred
the Imperial law, because it dispensed with the ne-
cessity of calling the Chambers on the present emer-
gency. He strongly urged its adoption, and al-
though opinions were divided, the majority finally
gave way to the Marshal, who declared repeatedly
that there was no other means of rescuing the coun-
try from the hands of contending factions.
But, however desirous the great bulk of the na-
tion may be for the establishment of permanent
tranquillity, even the most peaceably disposed view
with painful surprise so great a departure from all
principles of constitutional government, as that
which has been hastily resolved upon at the sugge,-
don of a General brought up entirely in the 13tiona-
parte school of military despotism.
The Government papers, which are now fully at
liberty to make things appear exactly as may suit
the purposes of the ruling powers, are using great
exertions to justify the extraordinary step which has
been taken. They deem it incontestable that the
right of proclaimis►g martial law is ever inherent in
the Government, which may perpetually hold it t p
in terrorenz, over the people, precisely for the pee-
pose of preventing any acts of insurrection. This
is equivalent to nothing less than a revival of the
14th article of the old Charter, upon which King
Charles's celebrated ordinances of the 25th of July
were founded, and which has since been formally
reprieved. It goes, in feet, to place the nation not
only where it stood previously to the revolution
of 1830, but on a footing of still greater depen-
dence of the King's will, inasmuch as Charles took
the Charter as the only legal grounds on which his
ordinances could be founded, whereas the present
proceeding is based on a mere pretext of the exist-
ence of laws long since forgotten and obselete, and
which the promulgation of the actual as well as the
late charter had positively set aside. If this pre-
ceeding is formally countenanced by the Legislature,
it must establish the legality of the imperial regime,
which is totally incompatible with that of the charter.
The great Ultra-Royalist doctrine during the res-
toration, which the liberals labouted incessantly to
controvert, was, that Louis XVIII., being the
author of the charter, possessed the right to modify
it, and even to abrogate it, whenever he thought fit.
His successor appealed to the 14th article as decla-
ratory of that right, and was dethroned in conse-
quence. If then the late dynasty was overturned
for attempting but partial alterations in the Consti-
tution, how can it be expected that the nation
should sanction, in the Government which has suc-
ceeded.to it, the power of suspending it altogether,
and of substituting arbitrary and military force ?
But this is not all. The Government intends to
give retroactive power to the ordinance which places
Paris in a state of siege, and has already been en-
couraged in the execution of that intention by the
opinion of the Cour Royale. That ordinance was
signed on the afternoon of the 6th, and only pub-
lished on the 7th, when it appeared in the official
part of the .211oniteur. M. Persil, the Procureur-
Gen6ral, was instructed to move the Cour Royale
for a declaration, that all criminal causes of which
the Court had not taken cognizance previous to the
date of the ordinance, were amenable to the juris-
diction of the military courts which that ordinal ce
established. Had the Government consulted the
Court on the legality of the ordinance itself, perhaps
► less favourable opinion would have been obtained.
it is by this retroactive power that Ministers intend
to defend the violence of the proceedings with re-
card to the Tribune, Quotidienne, and Courrier rlr
l'Europe journal, during the night of the sth and
6th instant.

A general review of the National Guards of Paris
by the King, is to take place to-morrow. I am
assured that several of the legions intend to avail
themselves of that opportunity for the purpose of
presenting written addresses to his Majesty, stating
that although they readily complied with the call
lately made on their services to aid in the restoration
of order, that it is not thereby to be inferred that
they approve of the system of terror which the Go-
vernment has since thought proper to adopt. I
know that papers to this effect have been going round
'tmong the members of the National Guards, and
hat they have already obtained a great nu:nber of
signatures.
Notwithstanding the still unsettled aspect of aCirs,
the funds continue to advance. The speculators
augur favourably, as they are generally apt to do,
From what they call the " strong measures" of the
Government. But this is not the only cause to
which the rise is to be ascribed. A great number of
large purchases were yesterday made, and it is
strongly suspected that the Government's secret
funds were brought into the market for the express
purpose of raising prices. This practice is not new.
Within the last eighteen months it has been fre-
quently resorted to.

Four o'clock, p.m.
No particulars have yet transpired regarding the
rising in La Vendee. It is known, however, to he
zeneral both in that department and in the Deux-
Sevres. The Duchess de Berri wits still in the
Boccage last Monday. She might easily have cm-
►atked had she chosen, as the Government agents
themselves throw in her way every facility for so
toing; but she has preferred remaining, and it is
•xpected she will attempt repairing. to the ths•rir•t;
vhere the number of her adherents is greatest. The
tie WS of the rising' in La Vendee and Deux Sevres

by this time generally known in Paris ; but the
Government Papers have not yet said a word alma

(Front Galignani's Messenger.)
We have to add the following to the list of De-
puties who have signified their adhesion to the-de-
claration of the Opposition Deputies, issued by the
meeting at M. Laffitte's :—Messrs. Junyen and De-
marcay (Vienne) ; Berard and Fiot (Seine et Oise);
Emile Chaigneau (Vendee); Clerc-Lassalle (Deux
Sevres) ; Reallier-Dumas (llome) ; Bertrand
(Haute Loire); Dessaix (Puy de Dome); COgez
(Nord); Hernaux (Cote d'Or); Leprovost (Cotes
du Nord) ; Salverte (Seine); Grammont and Ge-
noux (Haute Saime); Deludre (Meurthe) ; Dulong
(Sure); Beslay, jun. (Nlorbihan); Kcechlin (Haut
Rhin); Blondeau (Daubs) ; Roger (Loiret); and
Ballot (Orne).
The -Vowellisle states, that the Corsaire and Re-
venant were stopped at the post by virtue of regular
warrants of seizure. It also denies that mails were
detained beyond their usual hour of starting.
Upon inquiry we find that not only the statement
of the :4rrest of the Count de Fitzjames, at Mans, is
incorrect, that also the report of the Duke,his father,
being arrested, is likewise unfounded.
A letter from La Vendee states that the Duchess
of Berri embarked at Paimbcef, on the 4th instant,
for Holland, having with her the persons most deep-
ly compromised in the Chouan insurrection, to
whom, previous to her departure, she gave orders to
conceal their arms until she should give further no-
tice. A letter of the 6th inst., from Nantes, men-
tions the rumour of her embarkation at Paimbcaf,
but adds that no credit is given to it, and that she is
still believed to be concealed in the west. .

A serious disturbance took place at Moulins a few
days ago, in consequence of a cliarivari given to the
bishop, who, in a sermon, had attributed the cholera
to the revolution of July. Two friends of the bishop,
armed with poniards, rushed into the midst of the
musicians, and put an end to the concert, but they
were roughly handled by the people. One of them,
M. Perdreauville, was arrested.
The Moniteur announces officially, that at the
late interview at Compiegne, between the King of
the French and the King of the Belgians, the mar-
riage of the latter with the Princess Louise of Or-
leans ssas definitively settled; and adds—" The
two nations will find in this alliance a pledge of mu-
tual support, and Europe a fresh guarantee for the
maintenance of general peace." The official paper
also contains four royal ordinances. The first ap-
points M. Lepasquier, Secretary-General of the Pre-
fecture of the Seine Inferieure, to be Prefect of .the
Finisterre, in the room of M. Pellene, removed to
that of the Isere. The second appoints M. Bellon,
Sub-Prefect of Pontoise, to be Prefect of the Ain,
in the room of M. Alexis Jussieu, removed to the
Prefecture of the Mayne. The third revokes the
appointment of M. Marchand, ex-Mayor of the
seventh arrondissement of Paris, as a Member of
the Superior Council of Commerce; and the fourth
nominates M. Joseph Perier to be a Member of the
same Council.
The Duke of ()deans on the 4th instant-arrived
at Avignon, where he was received with acclama-
tions of loyalty by the populace, as well as by the
National Guards and troops that lined the road.