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

F
D EDINESDA EKNIN G. JAN US 2,
3 Arl'

by the middle and labouring classy on the every-day ne
cessaries of life averaged from 35 to 40 per cent., and on
some articles it was as much as 190 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
moment tolerate such imposts. Iu his own case, as a small
tradesman of 31 years' standing—and the same might be
said of thousands of others- if he took the average of as-
sessments to the local taxes made upon him during that
period at 161. a-year it amountedto 496/ ; if direct taxa'
ikon paid upon the indispensable necessaries of life be ad-
ded, 201. a-year, that would make 0201., 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 se, ions
amount of dissatisfaction on the minds of the people, which
ha was convinced would sooner or later' be exhibited in
some striking manner.

The CHANCELLOR of the EXCHEQUER-With regard to
the question of the pressure of the poor-rates in parishes
where there is a large population, that is a necessary con•
sequence of the present parochial system. It is true that
iu St. George's, which is a rich parish, the poor-rates are
c msiderably 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 extend the area of tax-
ation, but all such proposals have met with, great oppo-
sition. Each parish holds to its own sepa.r...teness and to
its exclusive right to manage its own affairs; and every
other plan has encountered many difficulties. 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 ioust 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 nee :l 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. WILOFIER and another member of the deputation
also briefly addressed the Chancellor.
Mr. HAIYMIN called his attention to a case of great
cruelty in connection with the income t.Lx towards one
E lward Walker, 1, Mary-street, Bromley, who accompa-
nied the deputation. Mr. Walker stated that he had a wife
and four young children (the eldest 12 years of age); that
he kept a small chandler's shop, his returns not exceeding
31. 103. per week, the profits upon which were never more
than 103. ; that the value of his stock was under 205.; and
that he 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 41.
per hour. Lie solemnly declared that the entire profits 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 36/. to 401. per annum during the whole of the
last and present year, and yet he had been charged income
tax on 1001. per annum. Be 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-41. 15s. 10d. Mr. Walker added he was in
hourly expectation of having his goods seized and his fa-
mily turned into the streets, being entirely destitute of the
means of paying any portion of the tax.
The CHANCELLOR said he knew nothing of the 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 TILE SHEFFIELD

SCHOOL OF ARTS.

The new school in Arundel•street, Sheffield, was inau•
gurated on Monday evening by a conversazione, at which

one of the most brilliant assemblages wa4 present ever

witnessed in Sheffield. The different rooms of the build-
ing were- cla-co rated wi.h painting., stataee; and. photo.
graphs, kindly lent for the-occasion by gentlemen reeid-
ing in the neighbourhood. 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 ; fur 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 transactions 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 raisiog our feelings and
thoughts, and creating in us something that elevates our
heiings 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 everflowing
nature that it never palls upon the senses—never in any
way diminishes in its power of exalting and blessing hu-
manity ; 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 raan—one whose whole
existence has been passed in the turmoil and amidst the
boiling, upetirring springs of life. My life has been that
of or.e 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. (Applause.) For though I am a
1 humble pupil of art, still lam an adoring pupil. I love
herna ufeonrchee
uponr goodness
the humanto m e.
race loveto her
which
forl belong.her e l e v a( tAi n
(Ap-
plause.) gi.
plause.) My life—and I speak from my own experience
to those whose lots are cast in a different sphere—my
life has been, as I told you, to combat ; and the gnat
business of my life bas been to overcome opposition. If
in that I bad been left alone—deserted as it were—

__l eh .uld have had nothing
allowed to support myself by
tmoysouwppnorintdainvdidusaollaecneemrgey.
Bu because it was my fate to have go( .d 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
render life cheerful and happy ; and because they have
thus taught me I have passed sway and forgotten
the turmoil of life in that which has been to me
the solace of life. I would say, 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 s,
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 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. (A-P•
plause.) No man more than myself has reason to speak
we lof the sex. As the neither, as the wife, and as the
daughter I have known them ; and in all their conditiane
of my lite. They have shown themselves foremost in
reising 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
thet opinion. I believe that the object of this institution
is to raise and exalt the whole population. (Cheers.) Ant'
by so doing, ail a consequence derivable from that, I be-
lievethisiestitutionwill benefit the manufacturing industry
of Sheffield. How will it do this ? By improving the
to to of.all. Wor derful as your hats have been, great
as I believe your power is, there is something about
the productions of English maeufacture which is want-
ing. What is that something ? It is that ennobling in-
fluence of which I have spoken—uamely, the influence
of art. I believe lam touching upon a matter some-

what unpopular ; but you know it is not my habit to I
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 th 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 breu.l,l4t to light
works in iron with the name of Sheffield thereon written.
But in spite of that there has always been something
that has operated as a drawback. What ie that some.
thing ? It is this—that you have consulted anything
but nature. You have consulted anything but the
principles which ought to dictate to those working in
that art. Ido not care what may be its application—
whether to the erection of this building or to the work-
ing of a tea-pot, or to a cream-jeg—there is the same
principle at the bottom. That principle you cannot
learn or discover without thought er careful c oieidera-
tMn. Teat principle you can learn here; end among
the gentlemen who conduct the labours of this school I
am sure you will find apt leaders, leading you on and
guiding you to this principle, which is requisite f r thus
who work in this matter, I do not care what it is, of art,
by which you are to obtain the suffrages of mankind. I
believe that the gentlemen wbo conduct this school
have in themselves some knowledge—great knowledge
of thie principle. I will not now—ler be it fiem me
so to do—enter into any metaphysical discuseion with
them or anybody, but I believe there is at the
bottom the well-spring by which all that is• great
in art is supplied. This princip'e 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 Itold you at the commencement, my
life has been an antagonism, and if there had been an
onenay before me I should have been much more ready—
(bear, 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. Roebuck 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 here, 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 ho telt at seeing so noble
an iustitution arise as that in which he then spoke, and
towards which not a shilling of public money had been
devoted. He said that it was necessary for the town to
raise a further sum of 2,0001. iu order to free the insti- •
tution from debt. If they did not do that it would stand!
in debt and difficulty, and hereafter, in all probability,.
impose upon their representative die necessity of going
to beg for it (not that Mr. Roebuck was at ail likely to,
go and beg for it: he would rather bnily)—(laughter)—,
of going to the Board of Trade aid eayiue to the Board:
of Trade, "The people of Sheffield have exhausted them-,
selves of all their energies, for God's cake come and help:
them ;" and he did nut know whether the hon. gentle.;
man would not propose in Parliament a grant of 2,000/2
in aid of the school. He trusted, however, that they,
would themselves raise the money, and not place eithe
of their members in that situation. He mentioned wit
much satisfaction the high po4tion which the pup i
of the Sheffietd School of Art attained in the let
competition for prize medals, and added that he re.
gretted that he could not now produce those medals
fir distribuiion ; for it did so happen that an accident
tied occurred last week which prevented this, the
die of the reverse of the medal having broken in th 6
operation of striking.
Mr. RoEIIICL again rose and said— Ladies and gentl4
men, before I proceed to perform the re,t of my dutieli
this evening, I beg to assure my hon. friend that in me
he will find not at all a person who is likely to bully him
and certainly not a person who ie likely to implore hied
to do anything. (Hear, hear.) I believe that the
ffi rn peoplp
of Sheeld are able to do for thews-dves what their owti

interest requires. If their o ~n interest points out t
them—and when I use the words their interests, I 'ilea
an enlightened interest—the necessity fir this buitdin ,
they will assuredly not fail to suppy means for comple -
ing the undertaking. My hon. friend has said that yo
have received no aid from Government. The only thing
which Government haft to do was to provide the medals
—and that has not been done. (Loud laughter from all
parts of the room.) Now, I must say that that has not
surprised me. (Continued laughter.) I know some.
thing of Government, and I am 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 recipieny.
This part of the proceedings appeared to excite the live-
liest interest, which was attributable iu no small degree
to the manner in which the hon. member for Sheffield
discharged the duty assigned to him.
Dr. BRANSON proposed, and the MAYoR 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 bon. gentlemko
in a very few remarks, in which he eniphat:cally static('
the pleasure which be bad derived from what he hhd
witnessed in connection with the occasion.
Some time subsequently elapsed before the company
departed from a scene which had evidently afforded the
greatest satisfaction to those who had the privilege • of
witnessing it and taking part in the proceedings of the
occasion. .