The Sun.
London, England, 1861-09-02 00:00:00

THE INCOME TAX.

The Select Committee appointed to inquire into
the present mode of assessing and collecting the
income and property tax, and whether any mode
of levying the same, so as to render the tax more
equitable, can be adopted, have agreed to the fol-
lowing report :
Your committee have proceeded in this inquiry,
and having examined witnesses thereon, have
agreed to report the following observations to the
house :—.

" The:question submitted to your committee was
very fully investigated by a select committee ap-
pointed in the year 1851, and re-appointed in 1852,
on the motion of the late Mr. Hume, who laid be-
fore it a scheme for the conversion of the present
income and property tax into a tax to be adjusted
in accordance with—
'" Ist. The value of the property.
"2d. The tenure of the owner.
"3d. The age of the owner.
" The chief officers of the Inland Revenue De-
partment, to whom this scheme was at that time
communicated, expressed a strong ?pinion that its
administration would be attended with insurmount-
able difficulties, and your committee see no reason
for questioning the correctness of this opinion.
" The attention of your committee on the present
occasion has been mainly directed to another
scheme, proposed by their chairman, and explained
by him both in written memoranda and in oral
evidence, the principal features of which appear
to be as follows :

" Ist. A proposal to make net, instead of gross,
income the basis of assessment to the tax; not as-
certaining the net income by an account of actual
outgoings, bat assuming it by deduction, founded_
on an average, from certain classes of gross incomes.
" 2d. A proposal to divide all incomes into two
classes, of which the one should comprise incomes
called spontaneous, and the other incomes called
industrial ; and to tax the former upon the full
amount of the net income, and the latter upon two-
thirds of that amount.

" 3d. A proposal to distinguish in certain cases
between the interest of invested capital and the re-
payment by instalments :of the invested capital.
itself, and to levy the tax upon the interest only,
and not upon the repaid portions of capital.
" These three proposals are addressed to three
complaints which are popularly made against the
income-tax in its present form—viz., that it taxes
the owners of property in respect of income which
they do not get; that it presses too hardly upon.
kill and industry as compared with property ; and:
that it deals with capital in certain cases as if it
were income, and taxes it accordingly.
" The proposals which your committee have had
under consideration are framed upon the assump-
tion that the complaints to which your committee
have adverted are well founded, and they are con-.
trived with much ingenuity with a view of meeting•
them.

" Your committee, however, after full conside-
ration, have arrived at the conclusion that the plan
proposed by their chairman does not afford a basis
for a practicable and equitable re-adjustment of the
income-tax, and they feel so strongly the dangers
and ill-consequences to be apprehended from an
attempt to unsettle the present basis of the tax,
without a clear perception of the mode in which it
is to be re constructed, that they are not prepared
to offer to your hon. house any suggestions for its
amendment.

"This tax having now been made the subject of
investigation before two Committees, and no pro-
posal for its amendment having been found satis-
factory, your Committee aro brought to the conclu-
sion that the objections which are urged against it
ate objections to its nature and essence rather than.
to the particular shape which has been given to it.
" Your Committee also feel that it would be unjust
to make any alteration in the present incidence of
the income-tax without, at the same time, taking
into consideration the pressure of other taxation
upon the various interests of the country, some of
it imposed by recent legislation, and in one case
especially, that of the succession duty, to some
extent by way of compensation.
" August 1."

THE MEETING OF THE BRITISH 4880.

CIATION IN MANCHESTER.

The following is the progiamme of the local arrange-
ments in connection with the ensuing meeting of the asso-
ciates in Manchester. The committees of the following
institutions have opened their news-rooms to all members
and associates on producing their tickets :—The Manchester
Royal Exchange, St. Ann's-square or Market-street; the
Portico, Mosley-street (reception room) ; the Athenaeum,
Bond-street ; the Mechanics' Institution, David-street.
An exhibition illustrative of the progress and achieve-
ment of photographic art, organised by the Manchester
Phctographic Society, in the Royal Exchange, Exchange-
street ; an exhibition illustrative of the present state of
eloctro-telegraphic art, in Owen's College, Key .street; an
exhibition of chemical products, in Owen's College ; an ex-
hibition of fruits and flowers in the beautiful gardens of the
Manchester Botanical and Horticultural Society at Old Traf-
ford, on Friday on Saturday, the 6th and 7th of September..
The above will be open to members and associates on exhi-
biting their tickets. A choice collection of ancient and
modern paintings, arranged in the Royal Museum and
Library, in Peel Park, Salford, is open to the public.
On Thursday, Sept. 12, there will be a variety of excur-
sions to Wortley coal mines, Northwich salt mines, Buxton,
St. Helen's chemical and glass works, Woodhead water-
works.

The committees have made arrangements by which mem-
bers and associates will, by the kindness of the principal
mills, manufactories, and commercial establishments of
Manchester and the neighbourhood, have the opportunity
of seeing the industry of the district at work. A list of the
various works, &c., thrown open, and their special pro.
ducts is appended.

The Free-trade Hall will be open on Wednesday, the 4th.
September, at seven p.m. ; at eight p.m., the President will
read his address. Other evening meetings and soirees, as
well as lectures, will commence at eight o'clock precisely;
the doors of the lecture rooms will be open at seven. On.
this evening and the succeeding evenings till Tuesday, the
10th, there will be exhibited in the hall a very choice col-
lection of geological, botanical, and zoological specimens,
mostly arranged in groups, illustrating special matters;
also many remarkable models of machinery, with philoso-
phical apparatus, and a curious assortment of manu-
factured articles from India, which have been lent to the
committee for this exhibition, in anticipation of lectures
illustrative of the articles, which Dr. Forbes Watson is about
to give in the district. Particulars of this exhibition, which
the committee believe to be of unusual interest, will be
found in the catalogues appended. By the kindness of
friends, the walls of the gallery will be decorated with pic-
tures, engravings, and photographs.

On Thursday evening the special interest of the soiree
will consist in the exhibition of first-class microscopes,
lent and collected and arranged by the microscopical
section of the Manchester Literary and Philosophical
Society. In the hall will be shown an arranged series
of objects illustrating various natural substances and
artificial products (see catalogue). In the assembly-room.
(up stairs) will be shown several microscopes by the best
makers, with a variety of objects.
On Friday the Free-trade Hall and the exhibition will be
open, when the chemical products manufactured in the dis-
trict will be exhibited. On the same evening Professor W.
A. Miller will deliver a lecture, which will be abundantly
and experimentally illustrated, on the Spectrum Analysis,
in the Concert Hall, Peter-street.

On Saturday the soirée will be devoted to, the exhibition,
explanation, and working of the various electric telegraphic
Arrangementshave been made for opening
divers with distant capitals, and in some
c aes apparatus.communicationsw i th distinguished
savans resident there.
On Monday the Free-tradc, Hall will be occupied by G.
B. Airey, Esq., the Astronomer Royal, who will deliver a
lecture on the late eclipse of the sun. The lecturer will
accompany his discourse by references to various diagrams
and other illustrations.. On the same evening will be ex-
hibitea in the Assembly Rooms a series of photographs of
the solar disc, taken in Spain by Warren de la Rue, Esq.,
during the eclipse.

On Tuesday evening the soiree exhibition will be further
increased by the addition of many choice specimens of na-
tural h*story, and of vegetable productions and living plants.
During the soiree on Thursday and Friday, Mr. Best, of
St. George's Hall, Liverpool, will perform select music on
the organ. On Saturday, Mr. Walker, of the Free-trade•
Hall, will do the like. On Monday, after the astronomer
royal's lecture, and on Tuesday evening, Mr. Hopkins, of
the Temple Church, London, will also play choice music.

THE LONGEVITY OF THE ARMY.—Aithongh
General Francis Moore, who died last week, was the senior
General in the Amy List, he was not quite the oldest
officer in the service. Sir James Watson occupies the dis—
tinguished and venerable position, having donned the
King's uniform as far back as the year 1783, a year before
Lord Palmerston was born, The senior General now on the
list is Sir John Wright Guise, Colonel of the 85th Light.
Infantry, who became a soldier in 1794; but in length of
ythes
service he, also, is surpassed not only by Sir James Watson
3nr gs: ler cbeyl
but by General Cosmo Gordon (1792), General Richard
egall ant
Pigot (1793), Sir Howard Douglas, General Herbert, Sir
Edward Blakeney, Lord Seaton, Lord Gough, Sir A.
Clifton, and Sir William Gomm, all of whom entered the
service before Sir J. W. Guise. Notwithstanding the
old gentlemen, they show an amount of longevity whie'
.ta
the Church,Bar, oa and
statesmanship hardships
un
dangers,wound s,
was but last year th,t we recorded the death parallel, It
of General
John Mackenzie, who obtained his first Commission as far
back as New Year's Day, 1778._.,
Ir
On Tuesday, at the my and Navy Gazette.
Newcastle Police-court, a
woman named Mary Abbot was
Detention for sevencommitted to the House of
days for having made a disturbance in.
the street while dressed •
in her husband's clothes,