The Sun.
London, England, 1861-09-14 00:00:00

ANCIENT INCO PIE-TAX.

It is remarkable that The old " subsidies" made
the same distinction as that which it is now sought
to establish in respect to the income-tax. In the
reign of Henry VIII , for instance, and in the reign
of Elizabeth, we find subsidies of 2s. Bd. in the
pound on goods, and 4s. on land, the former sum
exactly two thirds of the latter ; so that it seems to
have been an ancient principle of taxation in this
country to recognise a distinction between capital
embarked in trade and the rent of land. At the period
to which we refer, land was worth not more than
about 12 years: purchase, so that £12,000 invested in
land producing £l,OOO a-year would pay £2OO tax;
the return from capital in trade was about £1 on £B,
and £12,000 in stock-in-trade would return £1,500
a-year, and would also (at 2s. Bd.) pay £2OO tax.
£lOO worth of goods traded with would yield one-
half more income than £lOO invested in land, but the
tax was assessed with a reference to the value of the
property from which the income was derived. This
was stated before the Commons' Committee on the
income-tax as a precedent for the plan now pro-
posed of assessing the professional and mercantile
classes on only two thirds of their precarious in-
come—a proposal which the witnesses defended on
various grounds, according to their various views.
One maintained that the value of the two kinds of
income differ in about the proportion of three thirds
and two-thirds; another, that one-third is about
what ought to be, and is, saved from precarious in-
comes (on account of their being such), and made
capital which will be taxed hereafterin its produce;
another, that a deduction of one-third from profes-
sional incomes would about replace the cakital laid
out on the education necessary to earn tam ; and
another, that without resorting to science, common
sense
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"Attorney-General's-office, Aug. 12.
our letter of the 9th inst. was received
within this Lour, and, as you ask an immediate
answer, you of course will not expect me to go
elaboratelyinto the subject.
" I have thought a great deal upon the question
of dividing the State of Virginia into two States,
and since I came here as a member of the Govern-
ment I have conversed with a good many and cor-
responded with some of the good men of Western
Virginia in regard to that matter. In all this in-
tercourse my constant and earnest effort has been to
impress upon the minds of those gentlemen the vast
importance, not to say necessity, in this terrible
crisis of our national affairs, to abstain from the in-
troduction of any new elements of revolution—to
avoid, as far as possible, all new and original
theories of government, but, on the contrary, in all
the insurgent commonwealths, to adhere as closely
as circumstances will allow to the old constitutional
standard of principle, and to the traditional habits
and thoughts of the people ; and I still think that
course is dictated by the plainest teachings of pru-
dence.

" The formation of a new State out of Western
Virginia is an original, independent act of revolu-
tion. Ido not deny the power of revolution. Ido
not call it right, for it is never prescribed ; it exists
in force only, and has and can have no law but the
will of the revolutionists. Any attempt to carry
it out involves a plain breach of both the Constitu-
tions=of Virginia and of the nation. And hence
it is plain that you cannot take such a course with-
out weakening, if not destroying, your claims upon
the sympathy and support of the general Govern-
ment, and without disconcerting the plan already
adopted both by Virginia and the general Govern-
ment for the reorganisation of the revolted States
and the restoration of the integrity of the Union.
" That plan 1 understand to be this :—When a
State, by its perverted functionaries, has declared
itself out of the Union, we avail ourselves of all the
sound and loyal elements of the State, all who own
allegiance to and claim protection of the Constitu-
tion, to form a State Government nearly on the
former model, and claiming to be the very State
which has been in part overthrown by the success-•
ful rebellion, In this way we establish a constitu
tional nucleus, around which all the shattered
elements of the commonwealth may meet and com-
bine, and thus restore the old State to its original
integri: y.
" This, I verily thought, was the plan adopted at
Wheeling, and recognized and acted upon by the
General Government here. Your Convention an-
nulled the revolutionary proceedings at Richmond,
both in the Convention and the General Assembly,'
and your new Governor formally demanded of the
President the fulfilment of the constitutional
guaranty in favour of Virginia—Virginia as known
to our fathers and to us. The President admitted
the obligation, and promised his best efforts to fulfil
it; and the Senate admitted your senators, not as
representing a new and nameless State, now for
the first time heard of in our history, but as repre-
senting 'the good old commonwealth.'

" Must all this be undone, and a new and hazar-
dous experiment be ventured upon at the moment
when dangers and difficulties are thickening around
us? I hope not; for the sake of the nation and
the State I hope not. I had rejoiced in the move-
ment in Western Virginia as a legal, constitutional
and safe refuge from revolution and monarchy—as
at once an example and fit instrument of all the
revolted States.

" I have not time now to discuss the subject in
its various bearings. What I have written is
written with a running pen, and will need your
charitable criticism. If I had time to think I could
give persuasive reasons for declining the attempt
to create a new State at this perilous time. At
another time I might be willing to go fully into
the question, but now I can say no more.
" Most respectfully, your obedient servant,
"EDWARD BATES.
"Hon. A, F. Ritchie, Virginia Convention,
Wheeling."

TTIE LATE ATTEMPTED MURDER AND
BURGLARY AT ISLINGTON.

At the Clerken well Police-court yesterday Mary
Ann Redkisson, the young woman who was naarly
murdered by Frederick Strugnell, at the late Fob-.
bery in Chapel-street, Lower-road, Islington,
attended before Mr. D'Eyneourt, and said that she
had come forward to vindicate her character from
the aspersions that had been made on it, not only
by the inhabitants of Kensington, where she resided,
some of whom had written to the magistrates at
this court, but also from the remarks that had been
made in the press.

The complaints that were made to the magistrate
were to the effect that when the unfortunate woman
received her weekly allowance which had been sent
to this court by a generous public, she sadly mis-
applied it. She resides in James-street, Kensington,
and the neighbours complained of the riots that were
made in the house in which she resided, and that
she paraded the neighbourhood dressed in a manner
that was not very becoming. The Chief Usher of
the court was directed to inquire into the matter,
and from what he reported to the magistrate, our
reporter was requested to state that no further
money would be received at this court for Mary
Ann Redkisson.

The applicant now stated that all that had been
said about her was false, and very wicked. She was
living with quiet respectable people, and she kept
herself very quiet.
Mr. D'Eyncourt inquired of the Chief Usher if
he had made proper inquiries as to the truth of the
statements that had been made, and whether they
were correct or not.

The Chief Usher said that he was sorry to say
that the statements were too correct. The young
woman was well-known to the police of the district
as living in a turbulent neighbourhood, and was
walking about with a hat and feathers. When she
came to this court to receive her money she came
in a cab, not being content to ride in an omnibus.
The applicant said a young man paid for the cab;
and as for the hat, for she had no feathers, that was
also made a present, when
Mr. D'Eyncourt said it had been stated that you
are pregnant. Is it so, or not ?
Applicant—lt is not so. It was said that I was
so when I was in the hospital, but it was found not
to be so. I have always had a great many enemies.
Mr, D'Eyncourt said, after some further conver-
sation, that he must decline to receive any more
money for the applicant.
Applicant—But I can have the money that is in
hand.
Mr. D'Eyncourt—No ; at all events, not for the
present. When kindly-disposed and benevolent
persons send money here to be applied for the use
of any particular individuals, and it is ascertained
that the party receiving it does not apply it pro-
perly, the money remaining is placed in the poor-
bog, so that the parties who sent it can either re-
ceive it back or allow it to remain for the use of the
many pressing cases that continually come under
the notice of the magistrates. If, after a time, it was
ascertained that the applicant was living with re-
spectable persons, and she herself was conducting
herself quietly, then be would take into considera-
tion whether she should have the remainder of the
money or not.
The woman with whom the applicant is residing
said that all that had been stated was false. Her

house was very quiet, and she herself was a sober
woman, and her husband was a respectable man.
Certainly the streets at the back of her house and
at the end were very noisy, being inhabited by
costermongers and other low persons.
Mr. D'Eyncourt said he could do nothing fur-
ther in the matter, and the parties then left the
court.

The building of the Repulse, 91, screw man-of-
war, at Woolwich, has been suspended for some
time past, and she has been surveyed by the Ad-
miralty authorities with a view to decide as to the
advisability of altering her construction to a 51-gun
frigate.

THE GUN BOAT FLOTILLA.—The Admiralty
have given instructions at Chatham and other of
the Royal dockyards for the construction of ten
more additional gun boats.

ROYAL MARINES.—First Lieut. John Strahan,
in command of 2 serjeants, 2corporals, and 60
privates, left the head quarters of the Chatham
division, yesterday morning, en route for Plymouth,
for embarkation ; and 30 recruits left Chatham for
the Royal Marine depot, at Deal, the same
morning.

Mr. HAMMERSLEY (late High Sheriff of Oxford-
shire) proposed " The Health of the Members for
the County." He did not believe that any county
in England was more ably or more faithfully
served than the county of Oxford. (Cheers.)
They had as one of their members a gentleman who
had acquired not only an English, but a world-
wide reputation for his sagacity, his honesty of
purpose, the deep insight he possessed into all that
concerned the prosperity of the country, and for
the manner in which he had devoted his time, his
energy, and his great intellect for the benefit of his
fellow-countrymen. He was known to have effected
as much good in Parliament as probably any man
in that assembly. (Cheers.) But they had also
another man in that assembly—Colonel North, who-
since he had been their representative had devoted
his time and intellect to the general welfare of the
country, and whose services in the House of Com-
mons were of peculiar value from the extensive
military knowledge he possessed. During the period
that the gallant Colonel had represented the county
of Oxford in Parliament, many questions affecting
the military service of the country and our military
reputation in the eyes of the world had been
brought under the consideration of the House of
Commons, and Col. North had brought to bear upon
them an acute knowledge and an' ability which
were not possessed by any other county member.
(Cheers.) The county of Oxford, therefore, was
peculiarly well served in Parliament, and had rea-
-1 son to congratulate itself upon having such men to
represent it. He needed not to remind them—for
every reflecting man was well acquainted with the
fact—that he who went to Parliament resigned
much of private and domestic comfort that was dear
to him in order to become a servant of the public.
The right hon. gentleman (Mr. Henley) and the
gallant Colonel had faithfully-discharged their duty,
and he had the greatest pleasure in proposing their
health, and in expressing a hope that they might
long continue to serve the county in the position in
which they were now placed. (Cheers.)
The toast was drunk with great applause.
The Right Hon. J. W. HENLEY, M.P., on rising
to acknowledge the compliment, was received with
loud cheers. He said—lt is not necessary for me
in this room or in this company to say how much
I appreciate the kind manner in which my friend
Mr. Hamersley has been pleased to bring this toast
under your notice, nor to express my gratitude
for the kind manner in which it has been received.
I feel most acutely the uniform kindness with
which the neighbourhood has always been pleased
to receive such service as I have been able to ren-
der. My hon. friend Mr. Hamersley was not altoge-
ther mistaken when he said that those who in these
days are called upon to serve as members of Par-

liament have no light task to perform. The care-
ful consideration of important questions, long-con-
tinued employment—generally for fully six months
in the year—is no light work ; andll may fairly say
that those who try to make themselves acquainted
with only a moLerate part of the business trans-
acted in the House of Commons have a very heavy
work thrown upon them. (Hear, hear.) But I
will add that when men have had the happiness, as
we have, to be freely returned by a great indepen-
dent constituency—when men have been sent by
that constituency-unfettered by any pledges, but
left alone to exercise their own unfettered judg-
ment, according to the utmost of their ability, for
the benefit of the whole country—then I say that
although these labours are, no doubt, severe, they
are much lighter than they would otherwise be.
(Cheers.) They are also lighter when wo come
home again, and receive from all classes of the
people—whether they agree or disagree with us in
politics—that cordial welcome which tells a man
that so long as he holds the dish even, and tries to
do his dury to the best of his ability, credit will be
given to him for his exertions, and he will receive

the thanks of the community he is chosen to repre-
sent. It is these things which make every man's
duty, however severe it may be, press lightly, and
I trust the time will never come when English-
men will not take a pride in so treating their re-
presentativeF , because I feel assured that so long
as their representatives are so treated constituen-
cies at large will be handsomely served, and the
greatest possible advantage will be derived by the
whole country. (Cheers.) I have trespassed,
perhaps, somewhat on the verge of politics in al-
luding to these matters ; but I could not avoid the
reference after the manner in which my friend Mr,
Hamersley was pleased to advert to our services
(Hear.) Passing on to other matters, allow me to

remind you that the special occasion on which we
have met to-day needs no word of mine to say how
much the usefulness of these societies is appreciated.
I see around me men of the first eminence in their
professions in this neighbourhood. I am glad to
find that this meeting does not dwindle down. It
is supported with the same spirit now as it was
when it was originated, although it has now been
years on foot ; and this assures me that those who
art much better judges of the matter than I can be
feel that these associations are of great use to the
neighbourhood. (Cheers.) What is it that these
meetings do? They do not confer any particular
advantage upon the occupiers of land, but the whole
efforts either of agricultural or horticultural asso-
ciations are directed towards endeavouring to in-
duce agricultural labourers to improve themselves
in that calling in which they have been placed by
Providence. Such associations must, therefore,
surely be for their advantage. No doubt, indirectly,
they act beneficially upon the employers of agri-
cultural labour; but, at all events, their establish-
ment in any particular district evinces a kindly
feeling upon the part of landlords and tenant far-
mers towards those who are engaged in the actual
tilling of the soil. Associations of this character
have spread throughout the length and breadth of
theeomxnalarymlk, and.
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agn-
cultural society. I cannot believe that my coun-
trymen, noted as they generally are for their good
sense, would take upon themselves all the trouble
of organising and conducting such associations,
the labour of acting upon committees, and
the general performance of arduous duties in
order to secure fair play to all—l can never be-
lieve that intelligent men like Englishmen would
undertake all this unless they were thoroughly con-
vinced that such associations conferred very great
benefits upon the various districts in which agricul-
tural societies are situated. (Cheers.) So far as my
limited means of forming an opinion is concerned,
I can unhesitatingly say that they do great good.
(Hear.) I am, therefore, always glad to give my
countenance and support to them. I was asked by a
gentleman to-day, in the garden in which your
flower show was held, if I did not think it was a
great bore to come to a place of this sort. (Laugh-
ter.) Now, for the life of me,. I cannot understand
what bore it can be to a country gentleman to vinfo,
an agricultural association at its annual disklup aera.
at the close of the proceedings eats a good

classes of community who are more deeply in-
terested in its prosperity. (Cheers.)
Colonel NORTH, M.P., also responded. He said,
—My right hon. friend has so entirely expressed
my feelings that he has completely taken the wind
out of my sails ; but, at the same time, I cannot
help expressing with him the gratitude and delight
we feel at the manner in which you have returned
us as your representatives. Every Englishman
must be proud of the high position of representing
his fellow-couritiymen in the British House of Com-
mons ; but the honour and pleasure which accom-
pany it depend our the manner in which that mem-
ber is returned. 'llere in Oxfordshire you do .us the
kindness to return us perfectly unpledgeCand I can
only say for one that I would hardly undertake the
duties on any other terms. (Hear, hear.) Certainly
the experience which I have acquired in the House
of Commons teaches me the folly of extracting
pledges, for I have always found that those members
who have been steeped up to their throats in pledges
have been the first to throw their constituents to
the winds. (Hear, hear.) As you are well aware,
many most important and difficult questions are
brought before the House of Commons, but I
believe there are few questions that do come
before us that are not thoroughly understood by
my right hon. friend and colleague. (Cheers.)
I believe there is no man in the House of Com-
mons who is more looked up to or whose opinion
is more valued than Mr. Henley. (Loud cheers.) It
sometimes happens that questions arise of consi-
derable importance, which I am not so well able
to understand as my right honourable friend, but
I am always happy and delighted to receive the
benefit of his advice and assistance. (Hear, hear.)
I can only add that I am always desirous of
bringing to bear upon the discussion of these ques-
tions the little ability I possess, and a sincere and.
anxious desire to do justice to my countrymen and
to the country at large. My friend, Mr. Hamers-
ley, in proposing the toast, has been kind enough to
refer to the part I have taken in the debates of the
House of Commons upon military questions. I
believe that the Volunteer movement has done much
to open the eyes of the people of this country upon
military matters, and to lead them to understand,
more thoroughly than they did before, that sort of
freemasonry and affectionate feeling which exist
between the officers of our army and those they
have under their command. I fearlessly assert that
considering the difference in birth and station that
exists between the officers and the men, considering
also that that difference is increased by the stern
and necessary rules of discipline which regulate
the army, there is no body of men in the world in
which a more affectionate regard subsists between
class and class. (Hear.) There are one or two acts
of injustice which were formerly committed with
regard to the army, for the removal of which I my-
self claim the credit. Perhaps you will allow me
to mention one instance. You will hardly believe
that until a comparatively recent period the only
person who was excluded from the gallery of the
House of Commons, and prevented from listening to

the debates, was the man who wore that uniform
which has carried the honour and glory of this
country to every part of the world. It so happened
that towards the end of the Crimean war I saw in
one of the lobbies of the house an artilleryman and
a private of the 17th Lancers; who had been most
desperately wounded. They asked me for an order
that would admit them to the stranger's gallery,
which I gave them immediately, when one of the
officials who was standing by observed, " It's of no
use, sir ; when they get up they will find the door
shut in their faces." I said, "If that is so, it
is the last time it shall occur, if I can help it."
The men went up and found the door closed against
them, on which I at once went to the Speaker and
reported the matter to him. He expressed great
surprise, and said he could not understand under
what circumstances such a rule had been adopted.
He added that, in his opinion, the last man who
ought to be excluded were men who had rendered
so many gallant services to their country. I felt it
my duty to bring the matter before the House, and
I am glad to say the result was that the rule
was immediatelrabolished. (Hear.) I must say
that ever since I have felt no little pride and de-
light when I see red coats in our gallery. (Hear,
hear.) There are other matters in which 1 have
interfered where my opinion was that injustice was
being done. Many circumstances have occurred
which have shown that our policy with regard to
the men of the army has been most miserable and
parsimonious. lam bound to say, however, that
the mement I have brought under the notice of the
House any instance in which injustice has been
done, I have experienced no difficulty in obtaining
its removal. (Cheers.) I feel most thankful to you
for having afforded me the means of being of assist-
ance to those in whose ranks I have served, and for
whom, to the last hour of my life, I shall feel the
most ardent affection. (Cheers.)
Mr. BROWN proposed the health of Mr. Bernard,
M.P., who, in responding, expressed his great gra-
tification at the abundant harvest which Providence
had blessed us with, and contrasted the present
condition of things with the gloom and despond-
whichye ne
Variousac yr.
otheroverspread
toasts
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dt i
tmhee
plarsot.:
ceedings were brought to a close at a late hour.