The Sun.
London, England, 1857-01-28 00:00:00

LO D 3 w EDNESDAY v 01-Air IN GI JAN UA 4 t 2. b 67.

THE INCOME TAX.

DEPUTATION TO THE CHANCELLOR OF THE
EXCHEQUER.
Yesterday, at 1 o'clock, a deputation from a society esta-
blished in the city fur promoting the interests of the trad-
ing community, headed by, their chairman, Mr. Stratton,
had an interview with the Chancellor of the Excheqner at
his official residence in Downing-street on the subject of the
income tax. Among the gentlemen composing the deputa-
tion were—Mr. Witcher, Dr. Chalice, Mr. Cornwall, Mr.
Mitchell, Mr.„,Lawrence, Mr. Doutswill, Mr. Gannon, Mr.
Nett, Mr. Stocker, Mr. Shalton, Mr. Underwood, and
Mr. Hayman, the secretary of the society. They had, in
presenting themselves before the Chancellor of the Exche-
quer, a different object in view from that sought by the
previous deputation, who had an interview with the right
hon. gentleman on Friday last. The society of which they
are members is at present directing its efforts to the en-
tire removal of the income tax on all incomes, from what-
ever source derived, not exceeding 1501. a year, and also to
the exemption of the first 1501. on higher assessments.
The object of the deputation on Friday, it will be remem-
bered, was to procure the remission of the war 9d. from
and after the sth of April next, and a more equitable ad-
justment of the remaining part of the tax affecting incomes
derived from trades and professions.
Mr. STRATTON, addressing the Chancellor, said the
usociety represented by the deputatioa was composed for the
most part of tradesmen who, feeling more or less severely
'Ate pressure of the income tax as at present imposed, had
itivited general at-operation for the purpose of procuring
some readjustment of it. With Ws view they had pro-
cured a large number of signatures in the metropolis and
from all parts of the country to peti.ions to the Legislature
on the subject—their object being to influence the Govern-
ment to relieve a large class of industrious persons in the
community altogether from the operation of the tax. He
referred to the smaller class of shopkeepers, who had to
struggle against great competition for a livelihood, and
who, being already subject to heave local taxation, felt the
pressure of the income tax most oppressive. The object of
the deputation was to suggest, as an act of forbearance to-
wards the struggling class, the entire removal of the tax
on incomes which did not exceed 1501., and the exemption
of the first 1501. of higher incomes, so that if a man was in
the receipt of 5001. a year he should only be chargeable on
350/.

The Cil AICCELLO a of the Exca EQUER asked Mr. Stratton
to have the kindness to state exactly what class it was they
represented ?
Mr. STRATTON replied small shopkeepers mostly, a most
industrious class of persons; clerks, the higher order of
working men, and, indeed, all persons of moderate income
now chargeable to the tax. His business as a manufacturer
brought him very largely into epntact with the retail
grocers, a very largo and laborious class, who paid large
sums to the revenue in the lump on the articles in which
they dealt, and which. they received back in instalments
from their customers, and who had to' pay income tax,
uotwithstanding the bard struggle they had to wage for a
livelihood. He submitted that they especially had a claim
for !diet from the impost, as being themselves large col-
lectors of revenue, in cases where their income did not ex-
ceed ROL

Dr. CHALICE remindedthe Chancellor that when persons
with incomes of 150/. a year were brought within the range
of the tax, it was thought, from the extreme cheapness of
provisions they would not seriously feel its operation.
But no►w one cause of its growing unpopularity was that
many were called on to pay a sum of money in the lump,
in the shape of income tax, who ware really straitened in

procuring the common necessaries of life He himself
knew many persons who two or three years ago contributed
to th.lincarna tax, but who had fallen into povetty, while
some Irtd been driven to seek parochial relief. Those ware
oeople who had,
.among others, been taught to look for-
ward to the benefits they would derive from direct taxa-
tion. The deputation claimed, therefore, thtut in any re-
Ldjustment of the tax, towards which they thought the
right hon. gentleman seemed disposed from the answer ho

gave to a similar doputation ou Friday.
The CHANCELLOR of the EXCHEQUER (interrupting.)—l
said nothing on that occasion about my making any re-ad-
justment ; I said I was quite ready to entertain any de-

tailed proposition of that kind that might be made to me.
Dr. CHALICID said, at all events he thought ho saw a
glimmer of hope of a re-adjustment in what the right hon.

gentleman said at that previous interview. The tax was
acting most injuriously on the community at large for the
interests of the country, and there was a general feeling of
dissatisfaction growing up against it. He would not have
c-nno there that day except for a recent public meeting in
B.)uthwark, iu which he took part, and at which resolu-

tions in accordance with his own views on the subject had
been unanimously passed. As regarded the pressure of the
tax on persons with an income of 150/., when they looked

at the high price of provisions, clothing, and house rent,

and at the increase of the poor rates, the impost had be-
gun to touch a class on whom the Legislature never in-
tended it should operate, because it was supposed that

ihose in the receipt of 150/. a year would be abcive the

reach of privation. He knew persons of that class had been
obliged in consequence of being called to pay income tax
to their children from school. Then, again, clothing was

by the middle and labou►irg clask:a on the every-day no-.
ceesaries of life averaged from 3 i to 40 per cent., and on
some articles it was as much as 100 per cent. He was
certain, if it were the rule, instead of the present mode of
indirect taxation, to send collectors round and make
monthly or quarterly demands for a specified sum of mo-
ney for tea tax, and so on, the people 'would never for a
the same might be
moment tolerate such imposts. In his own case, as a small
tradesman of 31 years' standing—and
said of thousands of others- if he took the average of as-
sessments to the- I°o4l taxes made uprin him duiing that
period at 161. a-year it amounted to 49(1/ ; if direct taxa-
tion paid upon.the indispensable necessaries of life be ad'
tied, 201. a-year, that would make 6201., making a total
of 1,1161. Could it be wondered at that with the compe-
tition of the day, and such sums abstracted from men like
himself, that our workhouses, prisons, and lunatic asylums
had so many inmates, who were respectable, industrious
trades persons at one period ? The collecting income tax
from men situate like himself, and the extent to which the
industrious poor were subject to indirect taxation of the
common necessaries of life, were producing a serious
amount of dissatisfaction on the minds of the people, which
ha was convinced would sooner or later be exhibited in
some striking manner.

Tho CH ti of the EXCLIEQuEn—With regard to
the question of the pressure of the poor-rates in parishes
whore there is a large population, that is a necessary con-
sequence of the present parochial system. It is true that
in St. George's, which is a rich parish, the poor-rates are
cinsiderably lower' than in St. Clements' Danes, in which
Mr: Gannon lives ; but many people think it is essential
to the present system of poor laws that the taxation should

continue parochial. Proposals have been made —parti-
cularly with regard to towns—to oatend the area of tax-
ation, but all such proposals have.roet with- groat oppo-
sition. Each pariah holds to its own separateness and to
its exclusive right to manage its own affairs; and every
other pl in has encountered many difficnities. As to taxa-
tion on tea and sugar, as well as income taxation, the taxa-
t on of the country must either be direct or indirect. You
must either go on income or you must go on articles of

general consumption,—such as tea, sugar, beer, spirits,
and the like,—or must resort to both those means of taxa-
tion, as now arranged; but at present it does not fall on
the principal articles of consumption.
,There is no tax on
bread or biscuit ; on meat, dry or salt; fish, dry or salt;
native fruit, or vegetables. These are staple articles of
food; and if a man could confine his means of subsistence
to them he neel not necessarily pay any taxes. But if Mr.
Gannon's views were adopted I fear the unavoidable con-

sequence would be, not that the income tax would be
lightened, but that it would be necessarily aggravated.
Mr. WiLO4ER and another menahsr of tho deputation
also briefly addressed the Chancellor.

Mr. HARMAN called his attention to a case of great
cruelty in-connection with the income tax towards ohe
Edward Walker, 1, Mary-street, Bromley, who accompa-
nied the deputation. Mr. Walker stated that he had a wife
and font' young childred (the eldest 12 years of age); that
he kept a small' chandler's shop, his returns not exceeding.
X. 10s. per week, the profits upon which were never more
than 10s. ; that the value of his stock was under 205.; and
that ho had no other means whatever for the support of his

family, save by casual employment in the docks: On a re.

cent occasion he waited for 21 consecutive days, from 7 in
the morning till near mid-day, without getting one hour's
work, and on the 22d day was employed five hours, at 4i.

per hOur. He solemnly declared that the entire profiis of his

shop had not been more than 261., nor his other earnings
more than about 101., making in the gross a sum not exceed-

ing from 361. to 40/, per annum during the whole of the
ilst and present year, and yet he had been charged income
tax on 1001. per annum. He had made these circumstances

fully and repeatedly known, both to the local commissioners

and the Board of Inland Revenue, and he had, neverthe-

less, been adjudged unworthy of relief, and ordered to pay

the amount-4d. 15s. 10d. Mr. Walker added he was in

hourly expectation of having his goods seized and his fa-

miiy turned into the streets, being entirely destitute of the

means of paying any portion of the tax.
The CHANCELLOR said he knew nothing of tho case of
Mr. Walker beyond what had been related to him ; but he
would cause inquiry to be made into it. That was all he
. could do at present.
The deputation then retired.

MR. ROEBUCK AT THE SHEFFIELD
SCHOOL OF ARTS.

The now school in Arundel-street, Sheffield, was inau-
gurated on Monday evening by a conversaiione, at which
one of the most brilliant assemblages was present ever
witnessed in Sheffield. The different rooms of the build-
ing were dee ;rated cri,h pa'ntings, statues, and photo.
grap's, kindly lent for the occasion by gentlemen resid-
ing in the ntighbourhood. Amongst those present were
J. A. Roebuck, Esq., M.P., the Mayor, the Master
Cutler, and the Rev. Canon Sale, D.D. The ladies were
in,full dress.

Precisely at half-past eight Mr. Roebuck entered the
elementary school, where the great bulk of those
assembled had congregated for the purpose of hearing
an address from him. He was greeted with warm
applause.

Mr. ROEBUCK said—Ladies and gentlemen, we are met
here to celebrate, I think, a great event in the history of
Sheffield; for I believe we have met here to celebrate the
erection of this building, which, in my opinion, marks the
transition we are about to make in placing the every-day
avocations of life within the sphere of art. By so doing
we not only elevate the common transaction's of life, but
we add very much to our happiness thereby. It seems
to me that in the mere making of one's livelihood there
is something usually attendant that is not favourable to
the elevation of our thoughts and feelings. But if we
can make that which is the daily habitude of our days
and our existence• the means of raising our feelings and
thoughts, and creating in us something that elevates our
feelings as men, we do much not merely to exalt our
nature but to increase our own happiness. And believe
me when I tell you that there is something in all that
appertains to art of such a perennial and overflowing
nature that it nicer palls upon the senses—never in any
way diminishes in its power of exalting and bless,ing hu-
inanity ; and, therefore, if we make it the daily avocation
of our lives we do much to exalt the nature of man and
increase our own welfare. This may.appear to you a
somewhat fine-drawn and sentimental view of things ;
but I speak to you as a practical man—one whose whole
existence has been passed in the turmoil and amidst the
boiling, upstirring springs of life. My life has been that
of one who has had to combat with his fellow-men ; and
I have found that that which has brought solace to my
life has been art. (A.pplause.) For though I am a
humble pupil of art, still lam an adoring pupil. I love
her for her goodness to me.' I love her for her elevating
influence upon the human race to which I belong. (Ap-
plause.) My life—and I speak from my own experience
overcome
th great
If
to those whose lots are cast in a different sphere—my
life
business has hoe
fe
n,
ya
Life
hastold
beenyo
to
u, to combat ; and
opposition.
rn that I had been left alone—deserted as it were—
allowed to support myself by my own individeal energy
—I should have had nothing to support and solace me.
But because it was my fate to have good instructors,
those whom I love and reverence, and whose re-
collection I shall ever cherish, they raised in me
the feeling that art was to -me that which would
reader life cheerful and happy ; and because they have
thus taught me I have passed away and forgotten
the turmoil of life in that which has been to me
the solace of life. I would tray, also, that this building
exhibits to us that we are about approaching a new era
in the town of Sheffield—for this building has been raised
mainly by the exertions of the manufacturing classes of
this town. Sorry am Ito say that there has not been
that assistance given to the erection of this great build-
ing by the working classes which I had hoped and ex-
pected ; but my expectations were based upon reasons
which my experience ought to have told me were baseless
and unfounded. The working classes have been told
that the manufacturing class—and by that I mean the
master manufacturers—have an interest hostile to their
and the consequence has been that when they have come
to them they have been looked upon with suspicion and
jealousy. The answer made by this building is complete..
(Hear, hear.) What does this building show i It shows
that there is foresight and generosity in the employers
of labour. They have not come here for their own per-
sonal profit ; but they have said to themselves—and I
congratulate them upon having made this discovery—
that by elevating those they employ, they elevate them-
selves and the country to which they belong. (Cheers.)
And let me say we are deeply indebted to, the ladies of
this town. (Applause.) Not to my surprise has been
their conduct, for invariably have I found' that, in the
good race of humanity, intelligence, and kindness, my
fellow-countrywomen have ever been foremost. (Ap-
plause.) No man more than myself bas reason to speak
well of the sex. As the mother, as the wife, and as the
daughter I have known them ; and in all their conditions
of my life. They have shown themselves foremost in
raising this great building. They have shown themselves
ready to aid and assist all that their husbands, brothers,
and fathers designed, and they have been most effective
in their aid; and in the name of this association I take
leave to thank them •most heartily for their assistance.
(Cheers. It is usually supposed that this building is in-
tended simply to advance what is called the manufactur-
ing industry of Sheffield. Now, I take leave to. differ from
that opinion. I believe that the object of this institution
is to raise and exalt the whole population. (Cheers.) And
by en doing, as a consequence derivable fromihat, I be-
lieve this i o stitutionwill benefit the manufaCtueing indtistry
of Sheffield. How will it do this ? By improving the
taete at all. Woederful as your feats have been, great
as I believe your power im, there is something about
the productions of English manufacture which is want.
log. What is that something ? It is that ennobling in-
fluence of which I have spoken—namely, the influence
of art, I belire lam touching upon a matter some-
..

whet unpopular ; but you know it is not ray habit to
conciliate popularity. (Cheers and laughter.) The truth,
however unpalatable it may be, somehow or other hap-
pens ever to find in myself a very unworthy, but a
hearty expositor. Now, I believe that all that all that
has distinguished Sheffield has been great energy, great
power, and application of will to the subduing of na-
ture. You have sent your goods over the whole face of
the globe, and I believe that some discoveries lately
made in the very centre of Asia have brought to light
works in iron with the name of Sheffield thereon written.
But in spite of that there has alveays been something
that has operated as a drawback. What is that some-
thing ? It is this—that you have consulted anything
but nature. You have consulted anythi'ig. but the
principles which ought to dictate to those working in
that art. Ido not care what may be its applicationa-
whether to the erection of this building, or to the work-
ing of a tea-pot, or to a cream-jog—there is the-saute
principle at the bottom. That principle you canner,
learn or discover without thought or careful considera-
tion. Teat principle you can learn here; 'and among
the gentlemen who conduct the labours of this school I
am sure you will find apt leaders, leading you on and
guiding yen to this principle, which is requisite for tho,o
who work in this matter, I do not care what it is, of art.
by which you are to •btain the suffrages of mankind. 'I
believe that the gentlemen who conduct this school
have in themselves some knowledge—great knowledge
of this principle. I will not now—far be it from me
so to do—enter into any metaphysical discussion with
them or anybody, but I believe there is at the
bottom the well-spring by which all that is great
in art is supiilied. This principle they know ; this
principle they will impart to the labouring population of
this town, if that labouring population will come and
receive it. Ladies and gentlemen, I will not detain you
further. lam certainly nOt.much given to dissertations
of this-. sort.-. As-I told yonaat the commencement, my
life has been an antagonism, and if there had been an
enemy before me kshould have been much more ready—
, (beer, and laughter)—in dealing with him than lam in
being an expositor of the principles I have endeavoured
to set before-you. (Loud applause.) Mr. Roebuok then
resumed his seat, but rose again in a few moments and
said—l am about to call upon Mr. Cole, who tells me he
is about to act an unpopular part, because he appears as
a supporter, or at least as a representative of the Go-
vernment. But we are all very loyal people hers, and I
beg to assure him that, as far as I am concerned, he is
not unpopular, because he comes to do a good' thing.
Mr. COLE, of the Government Department of Science
and Art, testified to the pleasure be felt at seeing so noble
au institution arise as that in which he then spoke, and
towards which not a shilling of public money had been
devoted. He sail that it was necessary for the town to
raise a further sum of 2,0001. in order to free the insti-
tution from debt. If they did not do that it would stand
in debt and difficulty, and hereafter, in al! probability,
impose upon their representative the necessity of going
to beg for it (not that Mr. Roebuck was at all likely to
go and beg for it: he would rather bully)—(laughter)—
of going to the Board of Trade and saying to the Been'
of Trade, "The people of Sheffield have exhausted them-
selves of all their energies, for God's sake cultic laud help
them ;" and he did not know whether the hon. gentle-
man would not propose in Parliament a grant of 2,0001.
in aid of the school. Ho trusted, however, that they
would themselves raise the money, and not place either
of their members in that situation. He mentioned with
much satisfaction the high position which the pop-is
of the Sheffield School of Art attained in the late
competition for prize medals, and added that be re-
gretted -that he could not now produce those medals
for distribution ; for it did so happen that an accident
bed occurred last week which prevented this, the
die of the reverse of the medal having broken in the
operation of striking.
Mr. RoEnticz again rose and said—Ladies and gentle-
men, before I proceed to perform the rest of soy duties
this evening, I beg to assure my hon. friend that in roe
he will find not at all a person who is likely to bully him,
and certainly not a person who is likely to implore him
to do anything. (Hear, hear.) I believe that the people
of Sheffield are able to do for theins-Ives what their own
interest requires. If their o n interest points out to
them—and when I use the words their interests, I mean
an enlightened interest—the necessity fey this building,
they will assuredly not fail to supply means for complet-
ing the undertaking. My hon. friend hss said that you
have received no aid irons Government. The only thine,
which Government had to do was to provide the medals'
—and that has not been done. (Loud laughter from all
parts of the room ) Now, I must.sßy that that has not
surprised me. (Continued laughter.) I know some-
thing of Government, and I sin not surprised at any
failure. (Applause and laughter )
Mr. Roebuck, aided by Mr. Young Mitchell, then
proceeded to distribute some of the prizes, and to an-
nounce the remainder with the names of their recipients.
This part of the proceedings appeared to excite
interest, which was attributable in no small degree
to the manner in which the hon. member for Sheffield
discharged the duty assigned to him.
Dr. Bilibrsorr proposed, and the aLtron seconded, a
vote of thanks to Mr. Roebuck for the part he had taken
in the proceedings of the evening. This was carried by
acclamation, and acknowledged by the hon. gentleman
in a very few remarks, in which lie emphatically stated
the pleasure which he bad derived front what he had
witnessed in connection with the occasion.

Some time subsequently elapsed before the company
departed from a seene which had evidently affjrded the
greatest satisfaction tc, those who had the privilege of
witnessing it and taking part iu the proceedings of the
occasion.