The Sun.
London, England, 1857-03-10 00:00:00

the war rate of 16,1. in the pound
would be continued unt 1 1858, in place
of ceasing at the end of the financial year in April
next. The Right Hon. Gentleman, no doubt on
good and sufficient grounds, declined to avail him-
self of the " pettifogging quibble ;" but keeping
" the slight convenient intrenchment in the dis-
tance," he only proposed a reduction to 7d. in
place of sd. in the pound, as it would have been
had there been "no mistake" as to terms.
All that the moribund Parliament ought to
have been called on to accomplish was the
rectification of that mistake by the repeal of the
Act cf 1855. But Sir G. C. LEWIS wished t
obtain a vantage ground which would enable him
to dispense with any legislation during the Prc"
sent year. He therefore proposed a measure au-
thorising the collection of 7d. for twelve months.
Even this went beyond the legitimate functions of
a body awaiting the execution of its sentence. If
sd. in the pound would not be sufficient
to meet the exigencies of the Exchequer
it would at least be something to go on with
But, as we have already explained, nothing will
be levied under the new rate for many months to
come, and there would be quite time sufficient for
the new Parliament to decide whether a higher
rate should be granted on any, and what, condi-
tions. The necessities for the public service
will then be clearly ascertained. The guar'
dians of the public purse will know what
must be raised, and can determine as to the mode
in which it can best be levied, and we hope and
believe that will not be by means of an unmodified
Tnn"rri. TAT. ThA Government should meAt the
question on a fair field, by abandoning what on
the mcst charitable construction was an accidental
advantage not contemplated by the Legislature.
Mr. GLADSTONN took advantage of the oppor-
tunity to put forward some of his peculiar views
on the subject. He emphatically condemned
the suggestion that the tax should only be granted
from year to year. That proposition we put for-
ward many years since, long before the so-called
compact of 1853, and subsequent experience bar
confirmed the accuracy of the arguments whirl'
we then put forward. It would be the most
wholesome check that could be devised on the
inordinate, and, we may add, unconstitu-
tional, power exercised by the Executive,
Such a check is afforded by the Annual
Mutiny Act. But the remedy in such C 5.
would be by far too violent to be resorted -t°
on ordinary occasions. Even " stopping the
supplies " would be a more violent measure than
refusing the renewal of an impost that produced
some seven or eight millions yearly ! T 1
would, however, be sufficient to bring ail
Administration to its senses ; while, under ordi-
notry circumstances, it would prove no greater
annoyance or inconvenience than the renewal
of the Mutiny Act. The increase or decrease( of
even a single penny in the pound would mark the
sense of Parliament on the conduct of Ministers
—while, unlike duties on commodities, there
could be no valid objection to even annual changes,
which would be by no means injurious to the tax'
payers. The " Oxford Pet "—as the re"
presentative, for the time being, of " the
Oxford Mixture, " however, looks at the
point through Ministerial glasses, and objects
to any limitation of the extraordinary power of
the Executive ; for it is obvious that the Income
Tax is the only impost to which such a limitation
could be applied without danger to the public
service.

The Right Hon. Gentleman was also pleased to
ridicule the notion of any modification or recon-
struction of the tax. He said the people had
been " tickled and amused" thereby and
held it out as a palpable delusion, prat"
tised on their credulity. That such bail
hitherto been the case is unhappily but too
true ; but, as on a previous occasion, he might
exclaim, " rued fraus omnis." The Ministerial
leaders of both Houses had, previously to the
session of 1853, held out the strongest expects'
tions to the tax-paying community that such 0
reconstruction was not only possible, but would
certainly take place. The then prevailing excite'
ment was allayed by the apparently well-founded
expectation. Mr. GLADSTONE, however, dinar
pointed the country, and how ? By putting for'
ward. the gross and palpable delusion that the 01'
should be utterly abolished in 1860, while he v 705
also professing his intention of following in th•
footsteps of Sir R. PEEL, by the gradual reduction
of indirect taxation. This was the " delusion
which we unsparingly denounced at the time, and
which could not have bean swallowed by
by any but those willing to be deceived.
It is mot practicable to get rid of the burden
without the adoption of a totally retrograde Pc-
Hey, and the reimposition of additional restric-
tions on trade and commerce. It has been the
game of those who wish to exonerate property
from contributing its fair proportion to the.
National Exchequer, to disgust the psople with
the only form by which that great desiderata/A
could be accomplished. With that end and object
they have made "mountains of mole-hills," and
conjured up difficulties which have no existence,
save in their own exuberant fancies. It is, of
course, impossible to expect perfect equality in SO
arrangement, but a very close approximation
can be made thereto, closer, perhaps, in the
case of a " Property" Tax than in any other,
that can be devised. The " delusion''
which Mr. GLADSTONE attempts to sustain is ob.

vious, and it is from that deception tbat the peo-
ple should emancipate themselves. For this Pur"
pose it is essential that every candidate for a sea
in the next Parliament should be strictly ques-
tioned. If he cannot understand 0°
distinction between permanent and preer
rious income he is not qualified for
the position to which he aspires ; and the several
constituencies should avoid the repreaoh °f
sending such incompetent representatives to peP
•
petuate injustice, and prevent the sufferers from
obtaining the redress to which they are fairli
entitled.

We are glad to see that the Anti-Church-IW°
leaders are awake. From circulars we have re"
ceived, we perceive that they have taken our re-
monstrance in good part, and that an effort will be
made to rouse the country. It is, indeed, time It
were done. We do not want a question, which
has been so long ripe for finishing, dangling about
us year after year. We presume from the eeel-
munications we refer to that every parish in the
kingdom will be asked to petition. This is as
it should be. The large parishes which have
practically abolished the rate should petition fr
the parson and squire-ridden parishes. Those 11/
which there have been unsuccessful contests should
•
ask the Legislature that they may be delivered
from a religious war and parish broils ; thel
should also pray that the majority being the.
larger, and generally the wealthier portion, should
pay their own expenses of worship, when, the
poorer minority contrives to do it. Pariehe°
where the minority is too small, or too dependent'
to venture a contest, are not, surely, so ens,
that they may not "humbly petition , they
should send their petitions as those of individual,