The Sun.
London, England, 1857-01-22 00:00:00

those who have so long and so grievously suf-
fered under wrongs perpetrated in his name and
under his authority.

Trick or no trick—in the first instance—the
attempt to continue for another year the impo-
sition of the war tax on income and property has
by no means redounded to the credit of Govern li
-
ment. There has been a great deal of virtuous
regret and indignation expressed by the Minis-
terial organs on the symptoms of a relaxed
morality detected among the trading classes.
How comes it they are silent over the proof
afforded of Ministerial delinquency ? It is in
high quarters, if anywhere, we have a right to
look for good example. Insteal of which what
do we find 2 In the House of Commons, at
public meetings, throughout the length and
breadth of the land, the Chancellor of the Ex-
chequer gibbeted as a trickster, who, if innocent
of fraudulent intention in altering the phraseology
of an Act of Parliament, his not disdained to
intimate his intention to take advantage of a
blunder, to the filling of the Exchequer and the
spoliation of thousands of most deserving citizens.
This is turning tie tables with a vengeance.
Candidly let us confess, tie satisfaction with
which we view the proceedings at Exeter Hall
last
humiliation fails to erase the
bitter
whichthat maythe b
cluct of our rulers
h great as
with respect to the Income Tax has caused us to
experience. It is not wordy of us as a people ;
it is not becoming honest nen. What adds to
one's regret is the strong presumption that from
the first imposition of the tax in modern times
the nation has been gulled ; and there never has
been an intention to fulfil the promises which have
been made.

Leaving this unpleasant retrospect, let us tura
to last night's meeting. Notwithstanding the early
hour, and the impolitic exaction of a shilling for
admittance, the attendance was very numerous, 1
and the demonstration of an imposing nature.
Most of those present may fairly be regarded as
representative me', standing in the place of hun-
dreds or thousand, who were unable to be present.
Nor were those )resent exclusively Londoners.
The most striking feature of the meeting was the
presence and actise participation in the proceed-
ings of authorised deputations from various towns
in the kingdom, including Birmingham, Hudders-
field, Ipswich, ani Oxford. And all were of one
mind ; and that, as the resolutions and the enthu-
siastic manner inwhich they were passed proved,
" dead-set " aganst the continuance of the War
Tax, and of the :ncome and Property Tax in its
present form. The only appearance of opposition
of feeling and eantiment was with regard to the
immediate exenption of all persons with
incomes under 150/. from payment of the
tax. Of cou:se, little that was new in
condemnation cf the existing tax could be looked
for from the speakers. Mr. Arnar PELLArr,
however, brought more conspicuously forward
than usual the way in which farmers are favoured,
as shown in the exceeding smallness of their
contributions to the Tax—clearly enough showing
how pleasant a thing it is to be backed by the
landed or dominant class. The resolution ex-
pressed by Major REED, to bring Government to
book on the cpening of the session, was in accord-
ance with his straightforward character, and in
perfect hammy with the wishes of all present.
It was a bus ness meeting, and action was in more
favour than talking. The overwhelming majority
were men labouring under a grievance which
oppressed their energies, outraged their instincts,
robbed them of their hard-earned gains, and
diminished, if it did not prevent, the provision
they would make for their wives and families.
Such a meeting could not fail to be in earnest,
and, being so, its resolutions must have great
weight. The middle classes have but to persevere,
to have direct taxation placed on an equitable
basic, which is what they desire.

We cannot feel surprised at the sensation ex-
cited amongst the merchants and traders of
IO
the City of London by the decision of the Court
of Error in the case of KINGS OZ and SWINPORD
v. MERIT. There can be but little doubt that
the judgment was strictly in accordance with the
law of the land—that the Learned Judge could
have arrived at no other conclusion on the facts.
But that renders the evil greater. Were it other-
wise the mischief might be partly averted. by
bringing the matter bofore the ultimate tribunal.
We say partly, because even were the jadgment
reversed, and the rights of the defendant esta-
blished, he must still be a heavy sufferer, in con-
sequence of the vexation and annoyance inseparable
from a protracted and doubtful litigation, and the
heavy expenses for which he could not be entirely
reimbursed under the most favourable termina-
tion ; for any one en gaged in such a case must
know that there is a very serious difference be-
tween the costs of party
and party, and solicitor
ane
is extent
fre-
quently ismer in
this adispute xte and client, many charges being allowed to the
solicitor which must fall exclusively on the
altogether absorbed, and, like the cele-
brated oyster in the fable, becomes
carried successful
rrtlitigant.hat
the To
matter such
"the lawyer's
fee." As it is the result strikes at the very
root of mercantile confidence, and,
,should the law
remain unaltered, is calculated to inflict " a heavy
blow and great discouragement'' on the facilities
hitherto afforded for carrying on business, and ob-
taining the credit indispensable to its progress ;
er, in the words of the first resolution, unani-
mously carried at the important and influential
meeting, a report whereof has already appeared
in The Sun, " involves a principle which is cal-
culated to render the recognised and well-under-
stood course and practice of trade insecure and
uncertain, and to destroy oonfidence in delivering
orders, warrants, and bills of lading, and other
mercantile documents essential to the safe trans-
actions of business and development of trade."
The facts of the case are very simple. It was
proved beyond the possibility of doubt or dispute
that the defendant had fairly and bona fide, in
the course of trade, advanced a large sum of
money on the security of certain goods. There was
not the slightest taint of fraud on his part. What-
ever there might have been in the original he was
a holder fer good and valuable consideration, and
came into court with " clean hands." As was truly
affirmed at the meeting, Mr. MERRY was "an
innocent sufferer," perfectly beyond Use breath of
suspicion to damage his unimpeachable character ;
arid yet because the party who came to him with
documents, establishing ilia supposed rights, appa-
rently conveying to him the absolute property in
the goods, had not acted fairly towards the
original vendor, he was deprived of the amount
•
he had actually advanced, after adopting every
reasonable precaution befitting a prudent and
This was un•
straightforward man of business.
t the comae-
questionably a serious hardship, bu
quences to the individual are as nothing in com-
parison to the evils that must arise to commerce
from the knowledge of the very defective state of
the law.
There must be a speedy remedy, and it should
be so complete as to close the doors against all
future legislation. The law should be placed on a
broad and permanent basis, that would be eatis