The Sun.
London, England, 1861-04-25 00:00:00

NOES-89.

Adeane, Henry J. Fergusson, Sir J. Manners, Lord J.
Angerstein, Wm. Foster, W. 0. Martin, James
Atherton, Sir W. Fortescue, C. S. Moncreiff, James
Bagwell, John French, Colonel Montagu, Lord U.
Baring, Sir F. T. Gilpin, Col. North, Colonel
Baring, T. G. Goldsmid, Sir F. Northcote, Sir S. H.
Beaumont, W. B. Gordon, C. W. Owen, Sir H.
Beecroft, G. S. Gore, W. R. 0. Padmore, Richard
Bentinck, G. W. P. Gregson, Samuel Paget, Lrd C.
Berkeley, H. F. Grey, Sir G. Palmerstoon,
Bridges, Sir B. W. Gurney, J. H. Paxton, Sir J.
Bristow, A. R. Hamilton, Major Peel, G e
General
Buller, Sir A. W. Hanbury, R. Peto, Sir S.
Bury, Viscount Hardy, Gathorne Pryse, Edward
Calcutt, F. Hardy, John Pugh, David
Carnegie, Charles Hayter, Sir W. Ricardo, Osman
Cartwright, Col. Headlam, T. Robertson, David
Castlerosse, Iris. Heneage, G. F. Roberts Lord J.
Cave, S. Herbert, H. A. Seymour, W. D.
Cayley, E. S. Howard, C. W. G. Stanley, Lord
Clay, James Howes, Edward Tollemache, J.
Clive, George Ingham, R. Trefusis, Charles
Coke, Colonel Jolliffe, Sir W. Upton, General
Cowper, W. F. Kendall, Nicholas Valletort, Viscount
Disraeli, Ben. Kingscote, Col. Whitbread, S.
Dunbar, Sir W. Langston, J. 11. Woodd, B. T.
Dundas, Frederick Lindsay, General Wyvill, M.
Dundas, Sir D. Lowe, Robert
Dunkellin, Lord Lygon, Frederick TELLERS.
Dunne, Michael M'Cann, James Mr. Brand
Evans, T. W. M'Cormick, W. Mr. X.-Hugess en

PAIRS ON THE BALLOT.
TOR. AGAINST.
Mr. Pease. Mr. Cayley.
Mr. Roupell. Hon. G. Reathcote.
Mr. Holland. Hon. Capt. W. Clive.
Mr. B. Carter. Mr. Paull.
Mr. R. Hanbury. Sir H. Leeke.
Mr. Gregson. Mr. C. Bailey.
Mr. J. L. Ricardo. Lord J. Browne..
Sir R. Levinge. Hon. Colonel Lowther.
Mr. Western. Mr. Gladstone.
Mr. Willcox. Hon. G. Morgan.
Sir W. Somerville. Mr. Marsh.

Mr. Greene.
Mr. S. Gurney.
Mr. Alderman Copeland.
Mr. Marshall.
Lord A. Paget.
Colonel Sykes.
Mr. E. Craufurd.
Sir J. Paxton.
Mr. Hodgson.
Mr. J. Ewart.
Mr. E. Ellice.
Mr. Corbally.
Mr. D. Seymour.
Mr. Adam.
Mr. Layard.

Mr. Wrightson.
Mr. Dundas.
Mr. R. Gore (Salop).
Mr. P. Bouverie.
Hon. H. Wyndham.
Mr. A. Baring.
Lord Curzon.
Lord Elcho.
Mr. Seymour Fitzgerald.
Mr. M. Wyvill.
Sir J. Matheson.
Mr. Kendall.
Mr. Long.
Mr. Murray.
Colonel Start.

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dysentery, biliousness, fevers, sore throats, catarrhs, scolds,
noises in the ears, rheumatism, gout, impurities, eruptions,
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Se health,".

The whole case of the Budget is now fairly
opened to Parliament, and before the week is out
it will be understood by every man in England
who reads a newspaper, Two great questions are
placed before the House of Commons, and probably
before sunrise on next Saturday morning a delibe-
rate opinion will be pronounced upon them.
The first is, whether there is such a surplus re-
venue as to watrant a remission of taxes ? And if
this be answered in the affirmative, the next ques-
tion is, which tax ought to have the preference in
the contemplated remission ?
On the &Wel these two great subjects of
inquiry, the prevalent opinion in the house on
Monday evening clearly was, that the Economist
was right in regarding the supposed surplus as at
least problematical. Out of the hoped-for balance
of £1,923,000, the Economist, a Ministerial paper,
has shown that at least £7982p00 is uncertain, and
may never be realised. Little more than
£1,100,000, then, is left as an actual surplus which
may be dealt with. But is one million, on an
annual account of 70 millions, too large a margin to
be left to guard against mishaps ? Would a pru-
dent financier, in the contemplation of an excess of
only one-seventieth part of the wbele, think it his
duty to get rid of that petty balance as q'iickly as
possible ?
Supposing, however, that Parliament should be of
opinion that an actual surplus of £1,125,000, which
may possibly be increased to £1,923,000, is more
than ought to be left in the Exchequer towards
the reduction of the unfunded debt, the second
question is immediately proposed—which tax ought
to be selected for the earliest emission that can be
afforded? And here we fintl immediately four
imposts of different kinds, eaoh of which demands
and expects a priority over all others. Let us
look at them each in turn, always remembering
that no tax is good ; that every conceiv able impost
is full of evils, and that to defend a tax as a thing
in itself desirable would be dreamed of by no man
outside the walls of a lunatic asylum. The prao-
tical question is, which of all the candidates for
remission is the one whose retention would be the
most injurious to the country ?
First—The Paper Duty is deservedly unpopular,
as being an Excise, a thing naturally hateful to
Englishmen. It also cramps and fetters trade. The
soap manufacture, the glass manufacture, and some
other branches of industry have been relieved
from the visits of the exciseman; and the menu-
facurers of paper naturally expect
to have relief
in their turn. This is the chief feature in the case of
the Paper Duty. Its repeal would not greatly affect
the people at large. A guinea book would still be
sold for a guinea; a shilling book would not be
reduced to 11d. ; a penny tract of newspaper would
not be sold for Id. The repeal of the Paper Duty
, but for the con-
sumerwould
ibenefit thel
would do
Imitatnlenofarctnuortehring.
Second—The Income Tax. This Mr. Gladstone
selects it for reduction. But he is not faithful to
admits to have a strong claim, for he himself
his own avowed principles. lie told the country,
that therefore it was
rinelialnBcse3,i thatu tm ethe f
war,income
au
dt ax must be our chief
unwise and perilous to exhaust this element of
strength in time of peace. This view is unques-
tionably the true one ; but then this consequence
results from it—that what he is now doing, which
is, to " use up" the income tax in a time of peace,
is actually dangerous—that it prematurely ex-
hausts the country, and tends to leave it powerless
when the day of trial shall arrive. In this view of
the case, it would seem to be the very first duty
of a British financier to get rid of an income tax
as rapidly as possible, and to restore this great
weapon to its scabbard, so as to be ready to be
again drawn from it whenever an occasion shall
arise.

Third—But there are other war taxes which the
country has often been told are to be remitted "at
the earliest possible moment." These are princi-
pally the tea and the sugar duty. These are heavy
imposts—the duty on tea being more than one
hundred per cent., and that upon sugar more than
fifty per cent. And they fail directly upon the
consumer. There is not a poor washerwoman or
sempstress in the kingdom who does not drop a
few of her hard-earned halfpence every week into
the Exchequer by means of these two taxes. Only
think what a boon it would be if really good tea
were now selling throughout these islands at two
shillings a pound, and genuine rich sugar at three-
pence ! Yet the excess over these prices is wholly
caused by taxation ; and thus, in daily and weekly
payments, the whole mass of the people are forced
to throw millions per annum into the receiving-
boxes of the Chancellor of the Exchequer.
Fourth—One other tax deserves to be named,
although it presses less generally upon the com-
munity than either of the lad two; it is an
immoral and cruel tax upon a particular class.
Provident forethought is a duty, especially in an
industious and commercial people. In the view
of the ruin which sometimes fell upon individuals
by an accidental fire consuming 111 their property,
prudent men, a long time since,invented societies
anindigirht pay two or three
ern which the un-
fortunatetpoundso which
per t em
ten-thousandth na thousandnnueach, men
man might receive back
his loss if his house was consuried by fire. No-
thing could be more wise or mere praiseworthy.
have prompted the
Government,Some
sixty years ago, to say, " You shall
evil
Pay us at the same time a
no t
heavydo
tax."this except
T hyou
e
mischief hereby wrought is in-
calculable. Most people,
burdened with this tax,
are insufficiently insured, and, in every way, pro-
vident forethought is discouraged,
Glancing, then, at those four idPosts,
we say, on
a comparison of the four, that_
The paper duty calls for repeal, chiefly because
it is an excise duty, and hampeis trade.
The income tax urgently depands repeal be-
cause by it we are exhausting our war reserve
in time of peace.
The tea and sugar duties are 'far taxes, wrong-
fully maintained in time of pence, and bearing
directly on the mass .of the people.
The tax on Insurance is an immoral tax tend-
ing in the most direct manner t) discourage pru-
dence and forethought.
Of the whole four it must be evident to every
one of our readers that the tax chich Mr. Glad-
stone has placed first in order of repeal,—the
paper duty —is that which ought to have been
placed fourth, We believe that if a vote were
taken in Guildhall of all the electors of the city
of London, an enormous majority, would support
us in this view of the question.
But we must not forget the previous inquiry,
Whether Mr. Gladstone has really got any such
surplus to dispose of in the remission of taxes, as
he flatters himself and his hearers is really within
his reach ? This is, to say the least, very doubtful.
—Advertiser.

IRELAND.

DUBLIN, WEDNESDAY MORNING.

In the Court of Queen's Bench yesterday the case
of Thomas J. M'Robins came on for adjudication.
He had been committedfor contemptin obstructing
the writ of habeas corpus issuedfor the production of
the four children of Mrs. Sherwood, who had been
carried off from the Galway Railway station. He
was subsequently admitted to bag, undertaking to
appear and abide the order of the Court whenever
called on. The case-having beeni fully heard, the
Court pronounced judgment, observing that
M'Robins was guilty of contempt, but, considering
that he had already undergone six months' impri-
sonment, and that there were mitigating circum-
stances in the case, their Lordships did not inflict
any further punishment on him, but merely made
' an order that he should pay the costs incurred by
Mrs. Sherwood. This must be a considerable sum.
As M'Robins has no means of his own this judg-
ment will consign him to further imprisonment, un-
less the persons who employed him, and who seem
to have ample funds, come forward to pay the costs.
In these kidnapping cases the Court of Queen's
Bench has been so far baffled that not one of the
children has been produced in obedience to the
writ of habeas corpus ; but that the proceedings
have had some effect, and that they will act as a
restraint upon this sort of proselytism, we may in-
fer from the fact that there has not been any new
case of the kind during the last two years. The
imprisonment 8f Miss Aylward, and the heavy costs
incurred in the defence in her case, as well as in
this, will induce caution for the future.
The members of the Roman Catholic hierarchy
met yesterday in the " Pro-Cathedral Church,"
Marlborough-street. There were 27 present, all
the prelates but Dr. MHale. The proceedings
were strictly private.

MEMORIALS OF WELLINGTON.—In the Civil
Service Estimates this year there is a vote proposed of
£340 for the removal of the Wellington Car to the crypt of
St. Paul's Cathedral, and for works required in adapting
part of the crypt to receive the car ; and of a vote of £95
for the removal of the Waterloo Vase from the Natioxtal
oaßlierY, NA Or A peslotal,

By permission of the authorities at the War De-
partment/ a grand competition for a series of prizes
with various descriptions of arms took place yes-
terday at the splendid and extensive ranges of the
Government School of Musketry, Hythe. The
event was looked forward to with much interest, as
several of the prizes were open to all comers, but
the result is exceedingly encouraging to the Rifle
and Artillery Volunteers who were entered for
firing, and who reaped a merited reward for mani-
feit close attention to rifle and carbine practice. The
arrangements for the fete, which were of the most
complete description, were carried out by a commit-
tee of officers of the 4th Cinque Ports (Hythe) Rifle
Corps, Lieut. Mackeson commanding, and Major-
General Hay, commandant, and Inspector-General-
of the Hythe School of Musketry, who rendered the
most efficient aid, in conjunction with the adjutant
and other officers of the establishment, to afford ac-
commodation to all visitors, and produced a result
worthy the importance of the undertaking. The fol-
lowing is a list of the prizes awarded for competi-
tion, with the final regulations issued by the com-
mittee:-Ist prize, an Enfield rifle—firing at 200
yards; 2d prize, ditto—firing at 300 yards; 3d prize,
ditto—firing at 200 yards (contributed by general
subscribers) 4th prize, a cup, value seven guineas
--firing at 300 yards (contributed by Mr. Corbey,
of the Swan Hotel, Hythe) ' • sth prize, a Hay rifle,.
firing at 300 yards, contributed by the Staff-Ser-
geants of the Hythe School of Musketry ; 6th
prize, a cup value 10 guineas—firing .at 500 yards,
contributed by Mr. Henry Scott, of Hythe ; 7th
prize, a Lancaster, or small bore rifle, contributed
byaessrs. Hollis and Son, of Birmingham ; Bth
prize, a purse of 10 guineas—firing at 600 yards,
contributed by the ladies of the district, and a
second prize contributed by the Adjutant of the
Hythe School of Musketry; 9th prize,
an Aston rifle, firing at 600 yards, contributed
by Mr. Aston, Armourer at the Hythe School of
Musketry; 10th prize, a Lancaster rifle, firing at
700 yards ; and 11th prize—firing at 800 yards,
contributed by general subscribers. Regulations.—
The shooting to commence at 10 a.m., and the com-
petitors to be formed into sections and placed under
the command of an officer appointed for that pur-
pose; prizes Nos. 1 to i to be shot for standing;
Nos. 6,7, and 8 in Hythe position, and the remain-
der in any position ; prizes Nos. 1 and 2 to be shot
for with long or short regulation Enfields, No. 3
with regulation Artillery carbines, Nos. 4,5, 6,7,
and 8, with long or short regulation Enfields and
Artillery carbines; Nos. 9, 10, and 11 with any
description of rifles. The maximum weight of
rifle to be 101 b„ with a minimum pull of 31b. The
prizes 1 to 3 inclusive are to be shot for in uniform;
five shots at each distance. All ties to be shot off
at one shot each. No magnifying sights, hair
triggers, or rests will be allowed, and the rifle of
every winner is to be given up for inspection to the
officer at the firing point: The entrance fee for the
first five prizes to be 2s. 6d., and for the remainder
ss. Pool targets will be provided. The amount
realized, less 20 per cent., will be divided by the
number of bull's-eyes at the end of the day. The
competition will be under the command of the
officer at the firing point. The All-Comers'
Prizes will not be shot for before noon.
No winner will be allowed to take more than
two prizes. The prizes will be distributed on
the ground at the close of the day's shooting. Capt.
Coles, Captain Instructor of the School of Mus-
ketry, has kindly consented to act as referee, and
his decision in case of any dispute will be final. A
special train left London-bridge at 7 a.m., convey-
ing a large number of Volunteers belonging to the
London Irish, London Scottish, City, Tower Ham-
lets; 11th, St. George's; 9th, West Middlesex;
Ist, Victoria; 2d, South Middlesex; 22d, West-
minster ; Ist, South London ; 7th, Southwark ;
26th, Royal Arsenal, Woolwich, &c., a fair pro-
portion of whom were provided with rifles to take
part in the competition. Among the passengers
were also five non-commissioned officers of the
Grenadier Guards, armed with the short Enfield
rifles of the 46th Middlesex Volunteers, for the
purpose of entering the lists in the competition for
prizes for all services and all corners. This party
arrived at Hythe about half-past nine o'clock, and
at once proceeded to the practioa range, where a
large number of the several Kentish Rifle and
Artillery corps, including the 4th Cinque Ports
(Hythe) Rifles, 19th Ashford, Dover, Canterbury,
11th Sandgate (Artillery), Hythe Artillery, &c.,
had already assembled. The ground presented a
gay appearance, a decorated archway having been
erected at the entrance, near which were marquees
for the secretary, the committee of management for
the supply of ammunition, &c., and an appropriate
booth tastefully fitted up for the distribution of the
lrizes to the winners: A number of refreshment

booths, which appeared to be well patronised, were
also provided ; and the military bands of the 16th
Regiment from the adjacent camp at Shorncliffe,
and the 19th Kent (Ashford) Rifles were in
attendance. In addition to the military and Volun-
teers some thousands of spectators were present at
various points of the magnificent practice range,
which is beautifully situate on the seacoast on a fine
level, about one mile from the town of Hythe,
and four miles from Dymchurch; the sea boundary
having within sight no less than 10 martello
towers, mounted with heavy artillery, for the coast
defences. The shooting commenced at 10 o'clock,
the following being the result :-Ist Prize.—An
Enfield rifle, competed for at 200 yards, by Cinque
Ports Volunteers, of both branches of the service ;
36 were entered, and after some smart practice the
prize was won by Private Sheppard, of the 4th
Cinque Ports (Hythe) Rifles. 2d prize.—An En-
field rifle, range 300 yards ; 23 entered, competed
for by Cinque Ports Volunteers ; this prize was
well contested, by the Folkestone and Hythe corps
especially, and was ultimately won by Private
Palmer, of the 4th (Cinque Ports) Hythe Rifles.
3d prize.—For Volunteer Artillery only, shot for
with the artillery regulation carbine, at a range of
200 yards ; 20 competitors appeared, and the prize
was won by Private John Dunk, of the sth Cinque
Ports (Hy the) Artillery. 4th prize.—Competed
for by Artillery and Rifle Volunteers at a range of
300 yards ; 91 of various corps contested, and the
winner was Private Kennett, of the sth Cinque
Ports (Folkestone) Rifles. sth prize.—Open to
Artillery and Rifle Volunteers, at a range of 300
yards ; 63 competitors ; well contested, and won by
Private Abbott, of the 30th Middlesex (Ealing)
Rifles. 6th prize.—For Artillery and Rifle Vol-
unteers ; range, 500 yards. This was exceedingly
well contested by 62 members of various corps, in
which the metropolitan were pre-eminent, and was
ultimately won by Mr. Sproat, of the 15th Middle-
sex (London Scottish). 7th prize.—For Artillery
and Rifle Volunteers; range 500 yards. 72 com-
petitors appeared, and the prize was won by Ensign
Padwick, of the 7th Sussex (Horsham) Rifles. Bth
pri▪
ze.—Open to all services, at 600 yards' range.
A large number of competitors appeared for this
pri▪
ze, and some excellent shooting took place both
on the part of Volunteers and non-commissioned
officers and, soldiers, of the 16th and other regi-
ments of the line. The prize was, after some dis-
pute, ultimately awarded to Mr. Brown, of the 28th
Middlesex (London Irish) who was a winner by
five points. For the extra prize of a Reeves
breech-loading rifle, contributed by the adjutant of
the Hythe School of Musketry, and open to all com-
ers, a smart competition took place, but an unfor-
tunate dispute occurred, which resulted in a great
delay to the proceedings, and caused some amount
of ill feeling. It appears that Corporal. Bentley,
of the 16th Regiment, from Shorncliffe Camp,
obtained the requisite number of points to win
the prize, but on examination of his rifle, the ppll
of the trigger was pronounced not to be of sufficient
weight. An adjournment then took place to the
committee-tent, for the purpose of submitting the
question to the referee, and a warm discussion en-
sued, but we were informed that it was ultimately
decided to contest for the prize on a luture occasion.
The 9th prize, open to all corners, was then con-
tested, but it being at this time about seven o'clock,
the majority of the metropolitan Volunteers and
other visitors were compelled to leave the ground
f-,,r the NV estenhanger-station, four miles distant,
in order to save the return special train, and were
consequently debarred from witnessing the distri-
bution of the prizes, which were arranged to be
made at the termination of the proceedings, b. y Mrs.
Hay, wife of the major-general commanding, the
School of Musketry. During the day, in addition
to the several officers from the Hythe establish-
ment, Lieut.-Colonel Audain, Captains J. V. Bos-
took and R. W. Lea, Adjutant W. H. Carter, and
other officers were present from Shorncliffe Camp,
and took the utmost interest in the proceedings. It
is also worthy of notice that the whole of the ser-
geant instructors and other non-commissioned offi-
cers attached to the School of Musketry, volun-
teered their services, and requested permission of
the commandant to be present, and their assistance
at the several targets was most valuable, A large
number of pool targets were well patronised at
various points during the day.