The Sun.
London, England, 1857-04-01 00:00:00

4, i• t
P`. SUN
IS.„
N I_.) _A A

the chief, at least, of their very notable and mag-
nanimous, their bold and patriotic achievements.
The recapitulation of the principal among those
achievements, we repeat, is in a manner at this
present juncture—while we are in the very midst
of their signal discomfiture by the majority of the
constituencies—an act of simple Justice to them-
selveS, while it is at the same time an act of merely
common gratitude on the part of the general popu-
lation. It can hardly, moreover, prove otherwise
than salutary under existing circumstances, con-
stituting as it necessarily does the incentive of a
Great Exam[le to any future Reforming Govern-
ment ! A wonderful coincidence truly, remem-
bering that Lord DERBY'S Cabinet was avowedly
a Tory Cabinet, a Cabinet based upon the princi-
ples of Conservatism—Yet a truth, a fact, a
positive reality nevertheless !
Wherefore—it is literally out of a feeling of
Gratitude for the Past, and of Hope for the Fu-
ture, it is because we regard our so doing as an
act of well-merited Justice to the Defeated, and
as one constituting, at the same time, a wholesome
and inspiriting incentive to the Successful—that
welter© direct the ear nest attention of the com-
munity to the Record of the Deeds of the DERBY-
DISRAELI Ministry, furnished in a compact and
popular form in the admirably timed, and no less
admirably considered oration of the Right Hon.
Gentleman the Member for Buckinghamshire.
It will be remembered afterwards, somewhat
more vividly than it appears to have been borne in
mind recently—What was actually Done, as well as
What was Intended To Be Done; at the period in
question, a period of extraordinary difficulty and
embarrassment, by—the Tory Reformers !
The Lesson so conveyed may be well laid to
heart just now by Viscount PALMERSTON and his
Government !
In illustration of what was actually Done by
the Derby Administration, Mr. DISRAELI re-
minded his hearers yesterday, and, through them,
the whole country far and wide, that when that
Administration was suddenly formed upon the
breaking up of the Russell Cabinet, the whole
community was in a panic about the National De-
fences—England being, at the same time, secretly
estranged from, if she was not openly at daggers
drawn with, the French Republic. Was it not
so ? Don't we very well remember Sir F. HEAD'S
big book arguing pretty much to the effect of
" Ditto" to a not dale little pamphlet published
several years before by the Prince DE JOINVILLE ?
Don't we remember the indecent hustings harangue,
delivered about the time of Lord DERBY'S advent
to Power, by two or three of the then exsCabinet
Ministers ? Don't we recall to mind the foolish
insolence of Sir CIIAS. WOOD at Halifax, and the
still more foolish insolence of Sir JAMES GRAHAM
at Carlisle ? And what, thereupon, was the course
pursued daringly, sagaciously, and chival-
rously —by the newly-installed Government?
Mr. DISRAELI reminds the country—mentioning
to that end a few plain facts categorically.
He reminds the country of the MILITIA Ac;
introduced by the DERBY Cabinet—an act by
which "a force, full of efficiency and of patriotism,
was raised at a cost of not more than 250,0001.
per annum"—How? Why, by that actual De-
spair of the Whigs—Voluntary Enlistment !
He reminds the country that the DERRY Cabi-
net found no Channel Fieet in existence when it
assumed the reins of Government ; but that when
It resigned those reins to its successors, it had
organised that magnificent fleet of SCREW MEN-
Or-WAR which was the pride of England in 1853,
and the creation of which must ever redound to
ho honour of his Grace the Gallant Duke of

NORTLIUMBEnLAND.
lle reminds the country that the DERBY Cabinet
bequeathed to the ABERDEEN Ministry, among
other 1)00I17, AN EFFICIENT ORDNANCE, with an
Artillery Corps, and no less than 200 field-pietas !
While, a few months before, it had found the
whole system of the Ordnance in such utter confa-
;ion that there were actually then not 50 field-pieces
St fir use; not more than seventeen gun cu.-
riages being avaiiable, foe example, for the grand
funereal pageant, when " The Duke" was solemnly
interred in St. Paul's Cathedral.
He reminds the country that the DERBY Cabi-
net, improvised and succassfully carried out, side
by silo with these prudent changes of a warlike
species, other and not less remarkable reforms of
a purely pacific character. Effecting, for example,
a complete REFORM IN THE COVRT OP CHANCERY
—" the greatest legal reform ever effected," Mr.
DISRAELI calls it, and he scarcely exaggerates its
importance, let us add, when pronouncing upon it
that superb eulogium. A. Legal Reform worthy of
having been introduced by the greatest Lawyer
of his Age, the Lord ST. LEONARDS—a reform
rendering a procedure in Chancery " as efficacious,
is expeditious, and as inexpensive as any in a
common law court."
Above all—considering its difficulty, its daring,
and ite subsequently immense importance, we
may, in truth, say—Above all the DERBY Cabi-
net, as Mr. DISRAELI reminds the country, put an
end effectually (and, please GOD, permanently) to
the estrangement between Franc© and England—
recognised the NAPOLEON Dynasty—originated
and consolidated the French Alliance ! What are
the exact words, upon this point, of Mr. Des-
RAELI ? He says—" The coup d'etat had taken
place in France, and it was clear that the head
of the French Republic meant to re-establish the
French Empire ; but all the great Continental
Powers that had signed the Treaties of Vienna
objected to such a change, on the ground that they
were bound by those Treaties not to recognise the
NAPOLEON Dynasty in France. We declined to
accede to the overtures of Russia, of Austria, and
of the other great powers upon that subject ; we
would not postpone our decision, and we at once
recognised the dynasty of NAPOLEON 111. It was
this speedy and cordial recognition of the proent
Empire of France by England that clenched the
French alliance, and that transformed that great
man and great ruler NAPOLEON 111., from one
who eetertained no friendly feelings to this country,
MO the cordial and sincere ally of England
ho has since proved himself to be. Wo were
very much attacked at the time for the course
which we pursued, and we were described as
truckling to Frames ; but allow me to say that we
did not take that course until we had previously
obtained a declaration from the Emperor of the
FRENaII that he would recognise his predecessors
of every dynasty, and also all the acts that had
been passed sines the year 1815. We were not
then unmindful of the interests of England
of Europe, while at the same time we pursued a
policy that prepared the way for thatpolv. anderfu l
alliance which in the recent war so gloriously se-
cured the 'independence of the civilised. world."
Enough—these claims upon the National Gratitude
are sufficient surely to ward off obloquy in the
hour of their discomfiture, from the Leaders of
the DERBY Opposition.
The Glorious French Alliance ;
The Reform of Chancery ;
The Remodelling of the Ordnance ;
The Reorganisation of the Militia ;
The Magnificent Fleet of Screw War Vessels :
These, with other kindred achievements, ought
assuredly to be borne in mind, especially, to our
thinking, under existing circumstomes---if only, we

repeat, as an act of justice to the Earl of DERBY
and his late colleagues, and as a direct incentive,
at the same time, to Lord PALMERSTON and his
associates in the present Administration.

The Revenue Returns for the year and quarter
ending the 31st ultimo are unce more before us,
and will be found in another part of this day's
impression. They are particularly interesting on
the present occasion, inasmuch as they relate to
the termination of the financial year, and sundry
fiscal alterations, consequent on the conclusion of
the war, will henceforward come into operation.
The people desire adequate grounds whereby they
may judge for themselves of the financial pro-
spects, so that they may be enabled to
check and control the propositions of the
Chancellor of the Exchequer, and ascertain
whether he can justify the demands which he may
think proper to make on their pockets. We are
happy to say they are still very satisfactory, and
afford abundant reasons for relying on the well-
proved elasticity of the national resources. During
the year there is an improvement under every
head, save that of Miscellaneous ; while, on the
quarter, the only item in which a deficiency ap-
pears is " Customs," and that is susceptible of a
complete and easy explanation.
The net increase on the year amounts to
2,525,041/. ; and that on the quarter is
115,0741. The latter looks small at the first
glance ; but, under the peculiar circumstances,
it is, perhaps, more favourable than that
for the longer term, all matters being fairly
and impartially considered. Considerable sums
have been repaid as drawbacks, and still more have
been kept back until the diminished duties should
come into operation. We may, therefore, be
thankful for the auspicious nature of those unques-
tionable evidences of national prosperity, which
may well encourage Sir G. C. LEWIS to deal con-
fidently with the imports that press heavily on the
energies of the people. Every experiment hitherto
tried has operated beneficially, not only for the con-
sumers, but for the revenue. There is, therefore,
an additional and very cogent argument for further
and more rapid progress in the same direction
that has hitherto been so felicitously pursued.
Turning to the particular items, we find in
Customs an increase of 287,8141. on the year,
but a deficiency of 296,5321. on the quarter. The
latter, however, is easily explained. A very con-
siderable reduction of duty on tea, from Is. 9d.
to ls. 33. per lb., would have come into opera-
tion on the Gth inst. There would also have been
a small decrease on the "corn of the Tropics." By
Acts passed during the last moments of the mori-
bund Parliament the nation was precluded from
receiving the full benefit of the change. But
sufficient remained to make it well worth while to
preveLt any addition to the duty paid stock,
while that in bond remained without alteration.
The gain of 4d. per lb. on tea, and of ls. Bd.
per cwt. on sugar, was worth obtaining. It has
been officially announced that the falling off under
these heads amounts t) one million sterling, while
there has been an increase on all the other princi-
pal articles of duty. Under such circumstances,
the quarter's deficiency in Customs need cause but
little uneasiness. It will bo fully compensated
before another week has elapsed.
In the Excise there is an increase on the year
and quarter ! On the former of 853,8481., and
on the latter of 91,0001. This is the more re-
markable, as the deficiency and drawback on malt
(the war duty whereon terminated on the sth
July last) amounted for the year to at least a
million sterling, and for the quarter to more than
a quarter of a million. There would, therefore,
have been much larger augmentations but for
these disturbing causes. In the Stamps there
have been improvements on the year and
quarter of 296,1991. and 103,9371. respectively.
These have mainly arisen from the Legacy and
Succession Duties, which had previously not by
any means fulfilled Mr. GLADSTONE'S estimates.
They are slowly but steadily becoming important
items in the national bal once-sheet.
In Taxes there aro trifling additions of 16,0151.
and 11,0201. on the year and quarter. These,
however, may be regarded as merely casual varia-
tions. If any opinion were to be hazarded, we
should say that it was the more favourable, inas-
much as great stringency could not be expected
oR the eve of an " appeal to 4-he country."
In the Income Tax the increase on the year is
1,018,0301., and on the quarter 61,5121. The
total proceeds were 16,089,9341., a little more
than the million for every penny in the pound
relied on. It is only during the last year that
the additional 21 came properly into operation.
It had not even been fully developed. The
abolition of the war 91•, in consequence of the
unequivocal repudiation of the pettifogging quib-
ble, must make a very important change in this
interesting item, which may be considered the
index to the prosperity of the middle classes—the
wealthy and the very humble not being affected
by temporary changes, so far as this impost is
concerned.
The Post-office shows an improvement of
108,848/. on the year, and of 16,8481. on the
quarter. In Crown Lands the change on the year
is trifling, but 3,3111., while that on the quarter
is nil. In the Miscellaneous the alterations are
pure accidents, scarcely worthy of notice. As it
happens there is a falling off in the year of
59,9751., hut an improvement on the quar-
ter of 127,0671. On the whole " the
facts and figures" presented to our view are
very satisfactory. Not the less so that we can
again welcome that long absent stranger, a sur-
plus of revenue over expenditure of 1,301,3291.,
of which Ireland is entitled to credit for
981,4541., chiefly arising from the enhanced

spirit duties.

MACCLESFIELD ELECTION.

LATEST NEWS.

Official accounts have now been received of the
departure of the Marquis de Cantano, the Sar-
dinian Minister, from Vienna. .

The treaty on the Sound Dues was unanimously
adopted by the Prussian Chamber, on the 30th
ultimo.