The Sun.
London, England, 1857-02-05 00:00:00

(Prom the Times.)

The income tax is a tax which for every penny in the
rate of assessment brings a million of pounds sterling
into the Exchequer. S,xteenpence in the pound yields
just sixteen millions in clean hard money, with no great
expense in collection, and with a greater certainty, pre•
cision, and completeness than is the case with any other
impost which the genius of financiers has been able to
devise. But this is not all that the income tax raises.
It raises half a-dozen constant, keen, and interminable
conflicts of principle, keeps large classes of the people
in a state of chronic discontent, and at every period
offering a chance of relief throws the whole island into
profound agitation. It is a tax which everybody is fain
to use, but nobody is ready to justify, which does our
work for us while we murmur at it, which was never
quite sanctioned and yet could be never quite dropped ;
so that in the end, as Mr. Gladstone expressed it, we
went living on with it from year to year, like children
afraid or regardless of the future, and content with pro-
viding for the present.

Such being the income tax, what are we to do with
it ? Proscribe it utterly—name, substance, and all
That would be to destroy the most formidable weapon
in the armoury of the State. If money means the
sinews of war the income tax is the very essence and
vitality of the whole muscular system—" an instrument"
as Lord Derby said, "of vast energy and effect, exhibit-
ing in the strongest degree to foreign countries the
immensity and power of our resources for war." Shad
we make it permanent ? That would be to make injustice,
impolicy, and discontent permanent—to attach a charac-
ter of durability to measures only tolerated upon theok
express assumption of their being transitory.
observe
at the debates on Tuesday evening, and „.°01)
the terms in which the tax is spoken of.
respecting
t
the speeches made all over the c,untry
the notorious inequality of its incidenc%andantyh
sibility (as it seems to many)
of
ifitn°ol then What its
equality. What shall we do with
ypotso-
lous as l and as anomalous
and seasons as exceptional very nature and character
wanted in mighty lumps, and
suggests—keep it for times
itself—
for periods when money
sfoorlotnhge
and yet we have an in-
comewwhoerdne%But we are not at offouwinasdro:wnobody asks how—in other
asneeidtiss
ljthan half is avowedly a war
war, as far as expenditure
contribution.
always terminate with fighting.
tax of which
s o d mowuobartre,
is concerned, does
notpaid which are still war bills, although
Bills remain to
havee been signed, peace proclaimed, and
but
treaties may
and determine on a given day is
jubilees celebrated. That the income tax, at its present
such day being not far off. What
already provided,
triaotne,
ass shall
the whole tax is actually doomed to xtinc-
is more,
eccaesetlx. Not only the war 9d. but the
peace 7d. lies under sentence of death, to be carried into
execution this time three years. Tho impost, in fact,
as at present constituted, is twofold in its formation,
There is, in the first place, the original creation of Sir
Robert Peel, maintained by one Minister after another,
and finally adopted by Mr. Gladstone in 1853, on
conditions of a terminable existence expressly defined.
Then there is the superstructure, the upper stratum,
laid on to meet the exigencies of the Russian war, and
framed only to last fur a still shorter period. In te,th
cases there is finality staring us in the face. The
road has been rough, and the lane a 1 .ng one, but, at
any rate, the turning is wed in view. As to the war
9d., whether the Chancellor of the Exchequer should
be required to forego the letter of his bond and capi-
tulate on the spot, or whether, as was suggested in
the debate, the operation of an act of Parliament,
however accidental, in furnishing Government with
means should not be too narrowly or jealously viewe
provided the application of such means were satisfac•

r-,r tr -It: f e.., • -
,„..-- . 1
~,: 1..
tory, is a question whieh can ba dis ),,
we have seen the actual figures. thit3,,,17A5/
a.however, and more iroitsrtant aoist, thal kof t_,;,--t•il, :----._;,---
come t,,,, ii, i,s general and compreioo siveLV.araoler,
we entirely concur with the opinions so decidedly ex- '
preQsed on Tuesday e,vsning, that, 1860 should see the
la- t of the duty until the inexoraos: soin of war shall
be once inure heard.
Whatever may he said of the ,roc fax as actually
levied may be said also of diroct taxation abstractedly
considered, for no statesman has yet been able to em-
body the elementary power in any other practical form
than that of the specific instrument with the gripe of
which we are so well acquainted. If it is impossible to
settle a fair and acceptab;e rate for thei ncome tax, i hat
is as much as to say that it is impracticable to employ
direct taxation without inflicting injust:ce and creati
discontent. There ate two propositions which seem nags
well established, or, at any rate, are as steadily, safely,
and contisuou•ly asserted, as could well be the case
with any political axioms in this highly critical and
argumentative age. The first is, that a distinction
ought to be drawn between permanent and precarious
incomes ; and the second is, that to draw any snob dig.
tinetion is beyond. the power of mortal financiers. we
do not ourselve3 profess to accept the dilemma as inevit-
able, but there it is, thrust in our faces as a practical
conclusion whenever the income-tax comes under dis-
cussion, and it follows, therefore, as a direct and neces-
sary consequence, that an impost operating with so much
injustice should be reserved asan exceptional instrument
for exceptional emergencies. It need not be assumed
that these emergencies are to be recognised exclusively in
the demands of war. As a matter of fact we have
bee'i pay Kg income tax through twelve years •
peace, and by so doing have placed the finances of the
country in a state of unexampled prosperity. Bat when
with these ends in view, Sir Robtrt Peel proposed the
tax he was careful to introduce it in its proper character.
It was still an extraordinary arm brought out at a crisis,
though the crisis was not one of war. Its aid was in-
voked in the first place to restore a salutary proportion
between the income and expenditure of the State, and
in the next to smite and scatter a host of foes pressing
as injuriously a 3 hostile squadrons on the energies and
commerce of the nation. Its duration was fixed because
its work was specific, and when it had answered its pur-
pose it was to be disused, and laid up in store for the
next occasion. The period of consummation retired, it
is true, as we approached it, but the temporary character
of the impost was still always avowed, and its existence
was only prolonged by a succession of short leases, not
always very cheerfully greeted. At length Mr. Glad-
stone bad the boldness to look the difficulty full in the
face, and not only said that the tax sheuld terminate, but
provided for the possibility of its termination. He asked
a longer respite than was ever given before, but he made
the execution of the sentence more certain at the end.
In 1860 the requirements of the exchequer will be di-
minished by the natural extinction of the Long Annui-
ties; and the Succession Duty—a duty representing the
least objectionable form of property tax—will have come
into foil play. We trust, therefore, to see the settlement
of 1853 receive full effect. Its provisions were devised
in a comprehensive spirit and with a liberal considera-
tion of conflicting claims. No person can say that pro-
perty and income have net contributed their share to the
oational treasury when both will have been taxed for 18
years, of which only two were years of war, and when
the former remains taxed in perpetuity. Mr. Glad-
stone's lease was a long one, but m3re than half of it has
expired, and with the end of the thing fairly in view we
can afford to wait for Sir C. Lewis's estimates with pa-
tience, and consider them with rea.anable minds.

Liav al and Military tutrelligarace.

Her Majesty's steam troopship Megaera, 6, Commander
Purvis, embarked at Portsmouth yesterday about 450
of the 33d and 85th Regiments for conveyance to the
Mauritius.
Yesterday a beard of officers, consisting of Lints..
nant-Colonel A. Anderson, RM., Lieutenant-Colonel
G. Elliot, KM., and Major C. D. Robertson, R.E.,
as9einhled at Fort Clarence Military Prison, Chatham,
for the purpose of making an inspection of that esta-
bli hment, in which they were assisted by Captair. R.
Manners, the Governor.

The Lords of the Admiralty have granted Captain
W. L. Sayer, of the Chatham division of Royal Ma-
rine Light Infantry, the full pay retirement of his
rank in the c' rps for his long and faithful services.
Considerable reductions are to be made in the num-
ber of men employed in the ♦arious establishments at
Chatham Dockyard, in order to place them on the
same scale as they were on previously t• the late
war. Since the Government has returned to the sys-
tem of employing canvicts at Chatham there has not
been such a demand for free labourers, and a reduc-
tion in that branch is also to be made.
The Industry, iron steam storeship, Master Com-
mander Hodges, is taking in provisions from the R)yal
Clarence-yard, Gosport, (about 600 tons), for Rear-
Admiral Sir Richard la anclas's squadron, off Lisbon.
The iro❑ steam troopships Transit, Resolute, and
Assistance are in an advanced state for re-commission
t Portsmouth.

The Amphitrite, 25, sailing-corvette, is ready fur
comm4sisan at Portsmouth. She has been fitted as a
coastguard-ship. She has her lower masts and tops on.
Major-General Sir W. F. Williams, Commandant of
Woolwich Garrison, having obtained leave of absence,
Colonel Hardinge, K.H., has succeeded temporarily to
the duties of the department.

A detachment of 60 gunners, two non-commissioned
officers, and two trumpeters of the 6th battalion of Royal
Artillery, in charge of Lieutenant Anderson, having
been medically attested, were yesterday morning paraded
for foreign service before the Acting Commandant of
Woolwich al:d the garrison staff. The detachment is
under immediate orders to sail from Southampton for
Hong Kong. A further detachment, consisting of 13
gunners, one serjeant, and one bugler, of the Bth bat-
talio❑ of Royal Artillery, were paraded at the same time,
and are under orders for Ceylon, in command of Captain
Tat! well.

Captain Clark, Lieutenants Malcolm and Pritchard,
and 120 non-commissioned officers and privates of the
23d company of Royal Engineers, are under orders to
proceed to the Falkland Isla❑ds.
The paddle-wheel steaE•sloop Salamander, 6, has been
found to be unfit for sea.
The Lords of the Admiralty have extended the boon
of full pay retirement of their rank to Colonel Second
Commandant S. Hawkins and Lieut-Colonel P. B. Nol-
loth, of the Woolwich division of Royal Marine Light
Infantry, in consideration of their long and faithful ser.
vice 4.

The Locust, 3, paddlewheel steam vessel, Lieut..
Commander John B. Field, lift Sheerness on Tuesday
morning with Commander George T. Mecham and the
lighter in tow. On the Locust steaming up Sea-Reach
she was run on shore on the Nore Sand, a short distance
above the White Buoy. The tido ebbing the lighter was
cast off, and a si.oal was made to the flag-ship for as-
sistance. The Wildfire was sent out to her assistance.
The officers and crew of the Locust were taken on board
the Wildfire ; the lighter was taken in tow and they
proceeded to Woolwich. The Locust got off the Nora
Sand at bth water the name day, and bte4u3ed back to
eerce .•

The Pembroke, 60, screw steam ship, Captain John
& i Fraser, is to take in her po-.,der, shell+, c., and cane .
diately return to her station a Leith.
The following chips are now fitting in tha basin at
Sheerners, viz.:—The SA art:milder, the Pylades, the
Terrible,the Nimrod, the Cyciop+, and the Ruby.
The Melainpu., late 42, atoreship, Capt. L. G. Heath,
is reported ready for her destination for Coastguard Ber-
vice.

Rest. Admiral Sir Houston Stswae, K.C.8., the
newly-appointed commander-i(schief in the West Indies
and North America, struck his flag on board thelndus,
78, at Devonport yesterday, and proceeded to London.
We regret to hear that Captain Hay, notwithstanding
the improvement in his health, is not sufficiently re-
covered to proceed in the Indus to her station. She
will be taken out by her Commander, Charles Wake,
and Captain Hay will rejoin her as SO3ll as his health
will permit. The Indus was yesterday towed out of
harbour into the Sound by the Zephyr and Cotnhtanlm.
ce,
steam tugs, when she exchanged salutes with
Im-
pregnable, flag-ship of the commander-in-chief,
his day
wille iudae Admiral
be swung
ha
by Mr. Thompson, Queen's
subse-
quently took in ker powder, willandr
harbour
T
Sir W. Parker, Bart., G.C.8., kc.h
adjustment of her compasses,
for sea in a few days.
Captain Peel, was yesterday
whenbou master, for
be
eor ready
The Shannon, 51, screw,
will be put in to-day
T Pelorus, 21, screw, will be
slip
pllleodf al onalongsidehern
tsheery lbke,
eant
eDe emypolnepteodr,t, t ah ne dr e tabs et
SNIP LAUNCH.—
ITheaun
gc
ah
teeds
ea
ft
thtbei
es
tya ab rbde
bamt
e2e
tp .wmi tboe- me
open
re rno
tow (tthhei spduabyli )0.
at half-past one p.m., and, by a strange arrangement,
the men are to continue at work until two I',m ,r .1 the
hour of the launch, from which time all latssur is to
cease. The dimensions of the Pelorus are :—Length
from fore part of figure to taffrail, 225 ft. 3 in. ; length
between the perpeudiesslars, 200 ft. s'' in. ; length of
keel for tonnage, 171 ft. 5i in. ; breadth extreme, 40 ft.
42 in. ; breadth for tonnage, 40 ft. Oi in. ; breadth
umulded, 39 ft. 4i iu. ; depth in hold, 33 it. 11 in. Bur-
den in tons, 1,463 81-94.
The following officers of the Coastguard have been cll•
rected to leave their stations of the Sheerness division for
service (as additional officers) to the Southampton, CO,
Captain E. P. Charlewood, viz. : —W. Ce Forsyth, in-
specting commander ; Lieutenant C. W. Lindsay, and
Lieutenant J. A. Hodgskins, for Coastguard service.
A court-martial assembled on Tuesday on board the
flagship Waterloo, Captain Lord F. Kerr, to try Cap.
tain J. Fraser, Lieut. H. Hurt, and Mr. NV. Jeffery, the
Master of the Pembroke, on a charge of baying allowed,
the said ship to strike ou the Colebart
last. The Courtrlriigeof
Dungeness, on the 10th of January ast b
e severely
soe
directed that Captain Fraser and Mr. Jeffery
rrb e reprimanded,priver andvvii l tbhee
poatihde re
prisoner
sto nghreNeranse sacciunitt d.
Tuesday
next.

EXTRAORDINAIY CONDUCT.—A girl named Linda
Wilson, in the service of Mr. Claxton, farmer, of Stoke
Holy Cross, Norfolk, recently absconded with nine 101.
notes belonging to her maser, and having adopted male
attire succeeded in getting quite away. The character
assumed by the girl seems to have been that of a "fast"
young man. She travelled twice by railway from Lon.
dun to Edinburgh, and laid in a liberal supply of cl"huo
two church services, and uti,er books. A day or two
since she arrived at Great Yarmouth, where, still play.
jog the part she bad undertaken, she incurred a consi.
derable tavern bill, bought cigars, and indulged in the
usual diversions of youth. On Friday, however, her
career was cut short, the police taking her into custody
on the charge of robbing her master. It was found that
the foolish girl had dissipated nearly all her ill-gotten
money,