The Sun.
London, England, 1861-08-14 00:00:00

INL:?ND REVENUE.

The statistics of taxation are much less popular
than they deserve to be, perhaps because the opera-
tion itself can never ho very palatable. Yet, not
only are they, within their own limits, the best
practical gauge of national consumption and ex-
penditure, but they throw a flood of light on the
habits and even on tho motives which it is the
statesman's business to study. Without sharing
Napoleon's love of reading returns, it is quite pos-
sible to find interest in a financial blue book. Of
all the phenomena that depend on human will the
fluctuations of revenue are most capable of predic-
tion. We cannot measure the consequences of a
constitutional change, but we can calculate with a
very near approach to aecuracy the effect which a
producefter allowing
a
reduction iu a particular duty will
, receipts from the Customs or Excise
for an increase of consumption as well as for a dimi-
, nution in smuggling or illicit manufacture. The
a: omalies which remain are just enough to sttiminuk-
late curiosity, and to furnish new materials for
"social science." Whatever taxpayers may h
of them, political economists owe much to taxes,
I and the illustrations of many of their favourite
generalisations have been contributed by the Ex_
ciseman or the Custom-house officer. In the archives
of the Inland Revenue Department is buried a
mass of information which, if rightly understood,
would tell a very instructive tale of our past
and present position, and smooth the path of
financiers, both theoretical and practical, for many
a year to come.
At first sight we must confess that the Fifth
Report of the Commissioners of Inland Revenue
(for 1860.1) seems dull and commonplace. All the
taxes that cannot be otherwise classified seems to
be thrust into this great miscellaneous category.
It contains the usual number of tables, showing
the gross and net receipts of revenue under the
three great heads of excise, stamps, and taxes, and
suggests financial warnings and financial encour-
agements in proper proportions. Speaking in
round numbers, and setting off the decrease in
the two items of " excise" (1700,000) and " land
and assessed taxes" (£100,000) against the gain of
£330,000 by stamp duties and £1,300,000 by the
income tax, we find that the income of this
multifarious department for 1860-1 will exceed
that for 1859-60 by some £BOO,OOO. So far the
reult is satisfactory enough, and confirms our
faith in the gradual development of our productive
powers. The general steadiness, however, of this
progress is consistent with great and even startling
variations in particular sources of revenue. For
instance, the additional imposition of 2s. per gallon
on spirits has been followed by a fall in production
to the extent of nearly 500,000 gallons, represent-
ing more than £500,000 of revenue, and this
although there is reason to believe that the frauds
on the Excise have been less frequent than here-
tofore. Again, notwithstanding the reduction of
the period of credit allowed on the malt duty, a
loss of £440,000 has been experienced on this com-
modity, take the quantity " brought to charge" in
1859-60 as a fair standard. Happily in both these
instances the real is less than the apparent falling
off, and tolerably satisfactory causes can be as-
signed for the actual deficiency. It is here that
the effect of a good or bad harvest first makes
itself felt. The year 1859 was a year of plenty,
and the averages were proportionally swollen.
When bread is high labourers and artisans cannot
afford to spend so much in spirits or beer, nor can
a very inferior quality of barley be made to " ger-
minate," or be converted into malt at all. Both
these facts tell on the receipts of the Exchequer,
and put in a very clear light the meaning of the
statement, so truly yet so loosely repeated, that
the nation is so much out of pocket by an un-
favourable season. In Ireland we are told that
the regular effect of the harvest on the spirit trade
"is such, that the sales in the five months from
August to the end of the year are in ordinary sea-
sons fully equal to, if not larger than, those in
the preceding seven months." The barometer of
consumption in England is not so sensitive, yet the
revenue has suffered severely by the want of sun-
shine last year. Then we must take into account
the increase of duty. It is well known that there
is a point beyond which taxation cannot be carried
without defeating itself, and the Commissioners are
of opinion that this point has been reached in the
present case. These duties have been progressively
raised within the last 35 years, in England from
75., and in Scotland and Ireland from 2s. 10d., to
10s., and the result seems to be that retailers are
less interprising than they were. Having ac-
cumulated large stocks in anticipation of
this addition, they now exhibit a ten-
dency to limit their purchases to the wants of
the moment, and the Commissioners apprehend a
" permanent alteration" in the habits of the trade.
The same accidents of weather conspiring with a
totally opposite course of legislation, have caused
the Hop Duties to dwindle down from £600.000 to
£70,000, and obliged the Government to postpone
the collection of the arrears for some months after
the stipulated time. Another disappointment has
been incurred in the scheme for licensing Refresh-
ment-houses, and those in which wine is retailed.
The necessity of proving the establishment to be one
of "public resort and entertainment" has practically
exempted a very numerous class of shops in which
refreshments are sold at very late hours, and the
whole duty thus realised does not exceed £6,000.
We need not waste regrets over the deficit of
£lOO,OOO in the proceeds of the Assessed Taxes,
inasmuch as it is more than accounted for by the
transfer of Game Certificates from this head to
that of "Excise." As for "Stamps," the most
marked increase has been, as might be expected,
in the stamp duties on " Deeds and other instru-
ments," on " Bills of Exchange and Promissory
Notes," on "Receipts and Draughts," on Pro-
bates," and on " Legacies and Successions,." One
item in the same list possesses at the present
time a somewhat exceptional interest. It is that
of " Fire Insurance, the duties upon which have
improved in amount by upwards of £50,000.
The Commissioners do not fail to use this as an
argument in favour of the duty, and, comparing
the increase of insurance in the case of ordinary
kinds of property with that in the case of farming
stock, which is not subject to the duty, infer
broadly that this pretended burden is no burden at
all. To reconcile this paradoxical fact
with com-
mon-sense is beyond our skill; but, unless the oppo-
, cents of the Fire Insurance Duty can find some
plausible explanation, they will f _n,d it
a very
awkward weapon in the hands of a Chancellor of
the Exchequer.
The " Property and Income Tax" appropriately
closes the motley catalogue of fiscal resources. It
is certainly strange that the only opposition of which
the Commissioners complain in the collection of
such an impost should be that offered by their
own subordinates. Time was when statesmen spoke
of all those taxes which can only be levied through
an inquisitorial machinery as they would have
spoken of the Star Chamber or the dispensing
power ; and within living memory the name of
" Exciseman" has been as odious in Scotland and.
Ireland as that of " Publican" in Judea. That time
is past ; we have learned not only to extol Excise
as one of the most innocent of taxes, but to submit
to an annual inquisition into our very incomes.
When quarterly were substituted for half-yearly
payments private taxpayers took it without grum-
bling, and it was reserved for certain " District
Commissioners" to resist the central authority.te
Government
b h
ow.
much behindhand the tr
How pertinaciously
were
and the y did so,oo
ohow
coerce
powerlessoe
them,
eare t
metropolis still is in its
sln-
come Tax return s by
om reasonfdefault, and
ahnads
set us, must be g
how good an example punctuality f
this
Scotland
from the report itself. Not
the least interesting part
aweritehof it, though but inci-
dentally connected gathered
te revenue, is the appen-
of various articles, especiallyo the Excise."
dix,,containing the general rteesbueletseoof
snuff,theapneapl yuseers
able to protect. So long
and coffee made on behalfi,
h aYinun
eless and noxious them-
selvesadul-
teration against the moat s.
as consumers are practice
everyday use, it is Ns ell
that those whom no fear of private prosecutors
teration of commodities in .
restrains should have some reason to be afraid of
the Exciseman.—Times.

THE HARVEST.—MaIton, Monday night.—To-
day a general start has been made in the two Ridings
among the early crops. Where the cutting has been done
there are said to be indications of a light
yield, the ears
being only short, but the grain is in first-rate condition.
The harvest is likely to prove a long one, as only the early
sown crops are yet ripe, but the most produce is looked for
from those sown in the spring. The attendance of harvest
labourers was exceedingly small on Saturday, but as the
crops are not all equally advanced, sufficient hands were
obtained, Wales were very brisk, ordinary labourers ob-
taining from 15s. to 205., and mowers 20s. to 255. per week,
with board. The piecework system seems to be gaining'
favour, and several lots have been taken to cut, bind, and
stook at 6s. 6d. per acre. The recent fine weather in Corn-
wall has had a most favourable effect upon the cereal crops,
and corn harvest has progressed with spirit and vigour dur-
ing the past few days. The wheat is generally well kerned,
and will, it is expected, turn out a good crop. In some
places it has been much injured by the strong winds and
rain. Barley and oats are looking well, but we; regret to
say that the potato disease has again appeared, t hough not
with such severity as in past years. The weaflo.er on Sun-
day, Monday, and yesterday was extremely hot in Bssel
and the eastern district—indeed, the intense heat which
prevailed, though highly favourable for harve et work, now
being universally prosecuted, affected the he al th of many
persons. Of course, with such weather the Iv sin is being
rapidly secured. The condition and quality: 01 the nevi
wheat is generally good,