The Sun.
London, England, 1861-02-25 00:00:00

THE INCOME TAX.

We have to thank M—r. Hubbard for the first
blow at the income tax. He has carried by a
majority of four his motion for a committee of
inquiry into the assessment of the income tax, and

whether a mode of levying the tax so as to render
it more equitable can be adopted. The main pro-
posal of Mr. Hubbard is to reduce by one-third the
tax levied under Schedule D on professional and
precarious incomes dependent on personal labour.
He also argues for an abatement of one-twelfth
upon the tax as it bears on land, and one-sixth
upon houses. These Iroposals, coming from a
gentleman who has a thorough understanding of
money matters, seem to have scattered to the winds
all Mr. Gladstone's objections to the income tax.
We see the Minister of Finance, like the traveller

in the fable, wrapping his cloak of income tax the
more tightly round him the more Boreas storms
against it. Never to concur in any prevailing
sentiment or opinion is the peculiarity of Mr.
Gladstone. When the income tax was supported
by large majorities he abhorred it, there was every
vice in it, and the moment the necessity for recourse
to so detestable an instrument ceased, he was for
putting it away in that part of the armoury
where thumb screws, racks, and such odious
implements are laid up. But when he found
opinion rising against this hateful impost, his
hostility began to give place to softer sentiments.
The Devil is not so black as he is painted.
Schedule D is not so iniquitous as it has been
thought. Indeed, Mr. Gladstone now discovers
so beautiful a harmony in the schedules of the
income tax that it is impossible to take an excess
from one without laying it on another. To abate
injustice in Dis to impose it on A. It is the story
of the scanty blanket. Pull it over one part and
another is left to complain. There was a time, and
not very distant, when the demoralising effects of
the income tax were regarded with abhorrence by
Mr. Gladstone, but now he laughs at Mr. Hubbard 's
representation of this evil, and asks whether 33 per
cent. separates probity from dishonesty. Yet we
cannot but think that if the temptation to wrong
could be reduced by a third the world would sud-
denly find itself marvellously improved, though not
quite perfect. It is something, says the Latin poet,
to advance to a certain point, though it may be
impossible to get farther; but no, argues Mr.
Gladstone, remain where you are at the worst if you
cannot go the whole way to perfection. The income
tax is unequal, but where is equality to be found ?
The earth has its mountains and valleys, the sea its
surges, the smoothest mill pond its ripples. Per-
fection in anything is unattainable, but is that any
reason for remaining content with a grossly vicious
system ? Are we to submit to consummate wrong
because we cannot hope to obtain consummate jus-
tice? Why justice itself can only be an approxi-
mation to the excellence whose name he bears. See
the varying measures of punishment dealt out to
the same offences, or the heavier sentence often
awarded to the lesser guilt ; but the impossibility
of perfection has never been an argument against
amending the gross defects of the law. There have
been men like Lord Eldon who have opposed all
reform, but not on the ground that as it was not
possible to put all quite right it was advisable to
leave all to the utmost degree wrong, but on the
plea of the unimproveable excellence of the thing
in question. Swift's coachman objected to clean
his carriage, saying it would be as dirty again after
it had been out for a few minutes. His master cut
off the man's next meal, and upon his remonstrance
answered, " What's the use of feeding
again Y°u
whenyou will be as hungry a few hours
after-
wards ?" Mend the income tax as you may, and
when all is done for the best new complaints of
new inequalities will arise; but still the mending
will be good, and the small faults
tem preferable to th large of the old. The task is
one of difficulty, but
for what in the world have we
Ministers, especially such a clever Chancellor of
the Exchequer as Mr. Gladstone, except to grapple
with and conquer difficulties ? So fond, indeed, is
he reputed to be of such work that he has been
charged with making giants in order to slay them,
and punching a great hole in the revenue for the
satisfaction of stopping it in a masterly manner.
But he must not be bidden to such tasks. If the
country had :fondly taken the income tax to its
bosom,. Mr. Gladstone would have been the man
political authorities. Those communities which