The Sun.
London, England, 1861-02-21 00:00:00

Commence at 7.

ROYAL PRT NCE s S's THEATRE.— 1
Lessee and Manager, Mr. A. Harris.
THIS EVENING, the Farce of A.S.S.
To be followed by DON CIESA R DE BAZAN. Don
Caesar, Mr. Pechter. Supported by Messrs. Basil Potter,
F. Matthews, J. G. Shore, Miss M. Harris, Miss C. Leclercq
and Mrs. Weston.
After which, a new Christmas comical pantomime, entitled
ROBINSON CRUSOE ; or, Harlequin Friday, and the Sing
of the Caribbe Islands : in which Monsieur Espinosa and
Mdlle. Marie Dumilatre, of the principal cantinental theatres
will appear. Clown, Mr. A. F. Forrest.

THEATRE - ROYAL LYCEUM.
Boit: Lessee and Directress, Madame CELESTE.
THIS EVENING the new drama, THE HOUSE ON THE
BRIDGE OF NOT RE DAME. Principal charasters by
Mr. G. Vining, Mr. J. Johnstone, Mr. Villiers, Mr. Clifford,
Mr. John Rouse, Mr. Forrester, Mr. Morri M.Ternan,
Miss K. Saville, Miss L. Thompson, and Madame Celeste.
Alter which, the Lyceum Christmas Comic Extravaganza,
CRYSTA BEL LE ; or, The Rose without a Thorn, showing
vim VLSI() NT OF A ROSE, ITS FADING AT EVE,
AND THE MAY-BLOOM OF THE WILD BRIAR.
To conclude with a new Divertissement. Miss Lydia
Thompson, dr,c.

A DELPHI, NEW THEATRE-ROYAL.
J Sole Proprietor and Manager, Mr. Bent. Webster.

THIS EVENING, AN UGLY CUSTOMER. Messrs. J.
L. Toole, C. Selby, and Warde ; Miss K. Kelly, and Was E.
Thorne.

After which, THE COLLEEN BAWN. D. 13eneic,anit, D.
Fisher, Billington, Falooner, Stephenson. C. J. Smith Romer.
Miss Agnes Robertson, Mims Woolgar, Mrs. Billingion, and
Uri. Chatterley.
To conclude with a new Burlesque Extravaganza, entitled
311LUE BEARD FROM A NEW POINT OF HUE.
Messrs. J. L. Toole, P. Bedford, C. J. Smith ; Miss Woolgar,
K. Kelly, Laidlaw, and E. Thorne.
Doors open at half past 6—Commence at 7.
Box-office open from 10 till 5.
No charge for booking.
Private boxes, £2 2s. ; Family Boxes, £l.
Orchestra Stalls, 6s. ; Balcony, 4s. ; Front Circle Stalls, is.
Pit Stalls, 25.; Pit, is. 6d. ; Amphitheatre,Gallery, ed.
Acting Manager—Mr. Wm. Smith.

A STLEY'S ROYAL AMPHITHEATRE.-
1-11-
Proprietor and Manager, Mr. Wm. BATTY.
Immense success of " Turpin's Ride to York."

The Last Morning Performance will take place on Friday,
Feb. 22, when the Boys of the Duke of York's School will
Intend with their splendid Brass Band, commencing at two
o'clock with the Pantomime and Scenes in the Arena.

THIS EVENING. will be reproduced TUR PIN'S RIDE
TO YORK, ArlD THE DEATH OF BLACK BESS, in
which the Brothers Edwin will appear with their celebrated
Steed Black Bess.

To be succeeded by Scenes in the Arena, supported by
talented Parisian and British Artistes.

Concluding with Batty's Prize Equestian Comic Panto—
mime, for Good Little Boys and Girls, by T. L. Greenwood,
entitled HARLEQUIN AND THE WONDERFUL
HORSE ; or, Percinet and Grociosa, the Ugly Duchess and
the Greedy King, produced with Gorgeous Scenery. by Mr.
Cuthbert, new Costumes and Appointments, and introducing
in the comie scenes Patty's Prize Equestrian Harlequinade,
and the celebrated Old Bob Ridley.
Box-office open daily from 11 till 4
Stage Manager—Mr. W. WEBT.
Director of the Arena—Mr. Pearson.
Commence at 7.

CANTERBURY-HALL CONCERT S !!
A Grand Selection from Verdi's Opera,

IL CORSARO,
eonshiting of the following Morceaux:—
Preludio.
Coro Scena ed "Tutto parca Sorridere"
Coro di Odalische. " Oh qual perenne"
Cavatina "Vola talor dal Carcere"
Coro ed inno
Scena ed Aria. " Cento leggiadre Vergini"
TerzettoFinale "Vol tacete io non"
will he performed EVERY EVENING, in the original key
and Italian language—in addition to the usual attractions.

Mr. F. JONGHMANS, Musical Director.
Also. in preparation, Selections from Verdi's New Operas,
'IIn Ballo in Maschera," "Simon BoccanegTa ;" and. Flo-
tow's celebrated Opera of "Stradella."

HIGH WATER AT LONDON BRIDGE.
THIC DAY.—Morning, 10h. 22m.—Afternoon, 11h. 9m.
To-itoßßow.-Morning, 11h. 50m.—Afternoon, h. nim.

THB WEATHER.—Staq OFFICE, FEB. 21, 1861.
THEEMONLETER, IN THE BRAME.
63—highest since noon yesterday.
43—lowest this morning and during:the night.
51—this day at noon.

BAROMETER--29.47.
Wrgp—South-Westerly—rather fresh ; it blew a gale
in the night. Slight rain now.

Nothing could have been better put, under the
circumstances, than Mr. HUBBARD'S case on Tues-
day evening when moving for a Committee of
Inquiry upon the matter of the Income-tax, with
a -view to its more equitable adjustment, and
especially in the hope that Schedule D might in
future be regulated by a less cruel, a less unjust,
and a less demoralising mode of assessment. The
hon. gentleman obviously had reason on his side
when dividing incomes into three classes—namely,
fixed and permanent incomes, or incomes derived
from positive property, and, strongly contrasting
with these, two species of precarious and fluctuat-
ing incomes—incomes, that is to say, derived from
positive labour, whether of the brain or of the
muscles, labour distinguished, each from each, as
skilled or unskilled. The last-mentioned, the third
and lowest class here mentioned, he at once sets
aside as untaxable, he summarily dismisses it from
the argument, and restricts that argument entirely
thenceforth to the two previous classes of incomes
enumerated—First, the fixed and permanent
incomes derived from positive property, whether
money in the funds or landed possessions ; and,
secondly, the precarious and fluctuating incomes
derived from skilled labour, from the toil of
the Heads of Houses in the higher pur-
suits of the community, and the different
learned professions. Having defined the distinction
between these two widely contrasting sources of

taxation, the ex-Governor of the Bank of England,
in the coarse of his speech on Tuesday, quoted in
reference to the second class, to the class whom he
would now have oily (too tardily) relieved by Par-
liament, to the class whose incomes are so very
cruelly, unjustly, and demoralisingly taxed under
Schedule D—Mr. HUBBARD quoted, in reference
to this class, the opinion emphatically expressed in
their regard, in regard to those precarious and
fluctuating incomes, by one of the most logical and
philosophical intellects of the age. Mr. JOHN
STUMT MILL had said upon this point, remarked
Mr. HUBBARD—" I would tax temporary or pre-
carious incomes at a lower scale than permanent
or certain incomes (not because of their lower
selling value), but because their possessors
are liable to be called upon to save
something to provide for their own future
years, or for those
dependent on them."
And almost immediately
after this, while
Omitting that the scheme
suggested by the
late txninent economist Mr.
jtOsgEertnherlioupmpoEsedwatos
apparently upon the surface al
the modification inferentially proposed
anomaly, the ex-Governor
MILLs' definition of by Mr.
of the Bank intimated, with Pixfect truth, that both
one and the other had is the end ',ntically the
same result, leading to the same kind of equitable
adjustment. Differences might reasonably arise in
the argument of this question as to the proportion

in which incomes of this class, incomes of this pre-
carious and fluctuating character, should be taxed
eventually, somo placing that proportion at
one-half, and others again at one-fourth of
the total amount annually realised. But all
those :who have looked at the matter dispas-
sionately, all those who have not the flinty hearts

of our Chancellor of the Exchequer, hearts that are
case-hardened by an abstract consideration of the
balanced totals of national income and national ex-
penditure—have admitted the need of making some
distinction : though where the line should be drawn
may have continued, has actually continued, up to
this moment matter of debate and difficulty.
When Mr. GLADSTONE observes, with a sneer, that
according to Mr. HUBBARD'S calculation " You
recover and recoup the one-third of the tax leviable
under Schedule D, surrendered by law, in conse-
quence of the honesty of the taxpayers, moved by
this appeal to his feelings," and adds in a tone of
derision " The offer must be of precisely 33 per
cent.—that is the standard, that is the
temperature which is necessary to bring him
up to par in morality"—his witticism is of
the pettiest and most superficial kind
imaginable. The returns of the Income-
tax collectors during all this score of years past
have proved beyond the possibility of denial ,the
fact that some modification is essential under
Schedule D to bring a formidably large proportion
of those who are taxed under it (according to the
phrase adopted in Mr. GLADSTONE'S Stock Ex-
change ethics) "up to par in morality !" And
Mr. HUBBARD specifying one'-third, specifying
precisely thirty•three per cent., no Dore lays him
open logically to a jibe of this kind than
his selec-
tion of any other per tentage from one to nTletY-
nine !

Turning from this point in the argument,
however, to another, that told admirably in the
House on Tuesday evening, and that must have
an equally telling effect far and wide over the
land among the taxed earners of precarious and
fluctuating incomes, who will fail to admit
that Mr. HUBBARD had his great antago-
nist, the Chancellor of the Exchequer, " upon
the hip" when the former came to specify what he
justly called, what he distinctly claimed as his
precedent ? "In 1852," said he, " the question of
a revision of the income tax was mooted in that
house, and in the following year a new Income Tax
Act was passed under the auspices of his right hon.
friend." Mr. HUBBARD adding—" In the 54th
clause a concession was introduced for the first time
—that a saving of one-sixth out of any income, if
invested in the purchase of a life or deferred annuity,
should be deducted from the income before it was
brought under the incidence of the income tax."
No wonder with that in his recollection, in the
vivid recollection of the House and of the
country, no wonder Mr. HUBBARD puts his
finger on that 54 clause, under date 1852, and
asserts his right to it in the argument as at once
his precedent and his justification ! "Parliament,"
as he happily remarked at this point, "had no
right to treat the whole industrious classes as chil-
dren, saying to them that if they were economical
and saved their money and invested it in a policy
of life insuraine, or a deferred annuity, a special in-
dulgence would be given to them. The industrial
community had a right to exercise the economy in
any particular channel. Having once admitted
the principle of a deduction, Parliament
had no right to tie them down as to the way in
which they should exercise their economy for the
purpose of receiving the amount of deduction
conceded." It was with no less telling effect that,
having said this, the ex-Governor of the Bank
added a reminder to the House that the same
indulgence conceded by that 54th clause in 1852 had
now very recently been allowed to the same class
of incomes by the Income Tax only the other day
imposed upon her MAJESTY'S subjects in Hindos-
tan. So that, as he insisted with pitiless perti-
nacity, the principle to which he was thus direct-
ing the attention of the House was in several
successive stages adopted, allowed, admitted
by the members of her MAJESTY'S Government !
It is almost idle, however, at this point to
loiter over the consideration of anomalies we have
so often before now discussed in these columns;
particularly remembering that Mr. HUBBARD'S
motion on Tuesday was successful, and that conse-
quently, in spite of the Chancellor of the Exchequer,
in spite of the whole opposing authority of her
MAJESTY'S Government, the cruelty, the injustice,
and the frightfully demoralising influence of the pre-
sent mode of assessing precarious incomes through
the medium of that financial bed of Procrustes,
Schedule D will now come under the consideration
of that committee of inquiry, to whose wisdom and 1
justice and humanity how many millions are now
looking in hopeful expectancy !

Mr. BERKELEY has this year changed somewhat
the terms of his notice. He will ask on the sth
of March for leave to bring in a bill for the better
protection of electors in voting for members of Par-
liament." We cannot object to this variation in
the form of his notice—indeed, it has several advan-
tages; a prominent one is that, if the proposal
itself be, as it may be, solely regarded, few can deny
that better protection is needed for voters. Mob
violence in Ireland, and in some places in England,
too; undue influence, the existence of which, even
those who use it, are not bold enough to deny, and
the temptations of money and drink, all demand
that, so far as practicable, the elector should be pro-
tected from compulsion, and from unworthy appeals
to his fears and his hopes. When Mr. BERKELEY,
therefore, offers a bill for " the better protection of
voters, there is no prima facie reason why fair-
minded men should not give it a hearing. In
1 voting for a first reading of it they would merely
acknowledge the preamble as proved—that better
protection is desirable. The principle of the bill
would be discussed on the second reading.
Of course it would be presumed that Mr.
BERKELEY'S, like Mr. WYLD'S Bill of last year,
which reached a second reading, was substantially
a Ballot Bill. That, however, would not be the
point then before the House. Consistently with
the notice of motion, and with we presume the in-
tended preamble, it would be competent to members
to expunge any clauses which made the voting
secret, if they thought them not calculated to afford
the proposed protection. We do not therefore see
why the proposed Bill should not,like that of Mr.
LOCKE KING and Mr. BAINES, be read a first time,
nemine contradicente. It has not, it is true, in its
favour the fact that any Government has yet for-
mally proposed the secret voting which must be
expected to form its essence, but it is true that most
Governments and both parties have had a good deal,
ostensibly, to do with the " Prevention of Corrupt
Practices at Elections." As the Government in
this case will not be asked in point of form to do
more than sanction a private member's attempt to
aid them in their own work, they may
be fairly
asked to assent to a first reading of the bill.
But even if Mr. BERKELEY did not so kindly
smooth the way for Lord PALMERSTON and for
Lord JOHN RUSSELL—who hates the Ballot itself
with the bitter fanaticism of a " pervert " from
his own creed of thirty years ago—the Govern-
ment might be reasonably asked to assent to the
first reading. When so large a majority of its
own supporters votes regularly for the Ballot_
it is mere decent respect to them to permit them
t,,cooputr_
ac
~heir measure before the House.
"Courtesy" seemed to be the order of the day
last Tuesday, it ought to be so when Mr.
J3ziumzy makes his motion. If a Governmel4

•si-v-9°
--T—x•
Olt3
,
It•• 01 '

THE SUN.
LONDON, THURSDAY, FEB. 20, 1881.