The Sun.
London, England, 1861-02-20 00:00:00

THE SUN, LONDON, WEDNESDAY EVENING, FEBRUARY, 20, 1861.

I)OYAL NATIONAL LIFEBOAT
LA) INSTITUTION.—The Committee of this Institution
earnestly APPEAL to the public tor PECUNIARY ASSIST-
ANCE to aid them to meet the present heavy demands on
the limited thuds of the Society.
THOMAS BA RING, Chairman.
THOMAS CHAPMAN, Deputy-Chairman.
14, John-street, Adelphi, Feb., 1861.
Bankers—Messrs. Willis and Co,; Coatis and Co.; Herrics
and Co.

CONSUMPTION and ASTHMA CURED.—
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certain CURE for CON SUMT Asthma, P.rtnithillA;
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coveredby him when ltis only ehi a. "daughter, Was given up
to die. his child was ettrect, Ana is now-alive and well.
Desirous of benefiting, his fellow-creatures, Jae will s'end post
free, to those who wish it, the recipe, containing:full directipti A
for making and successfully using this recneft;.bi o
their names with stamped euVeteVe nir return postage.—
Address 0. P. Brown; VI 'Co:Yon-street, Strand.

COUGHS, ASTUMA., AND INCIPIENT CONSUMPTION ARE
EFFECTUALLY CURED RY
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PREE ISSUE.
NOTI(Cr.--the following invaluable works have just been
pUblished, and are now being issued gratis to all who enclose
two stamps for postage, to No. 27, Alfred-place, Bedford-
square, London:—
DR. WATSON'S NEW MEDICAL ESSAY' on
SPERMATORMEA. an 'h.—trig—AßV- DEPOSITS,
NERVOUS and ItraC,At D ItiLITY, with their EASY
DETECTION an SELF CURE. Lately discovered and
now made public y the Author, with Cases and Diagrams,
showing the tennection between the brain and the sexual
organs. Also prescriptions and the appropriate remedies
for the self treatment and cure of those special diseases, and
whether acquired in youth, manhood, or old age. By Dr.
Watson, F.R.A.S., London, Member of the Medical Society
of Rouen, the National Academy of Sciences, Paris, and
Fellow or the Imperial Institute of France, &c. &c. (vide
Diplomas and Medical Directory).

ty the same Author,
ECP,Err DISEASES and their REMEDIES,
notitnining clear instructions, and certain safe and effec-
tual remedies, recently discovered for the self cure of nervous
debility, organic or local weakness, muscular relaxation,
langour, listlessness, deprepsion, &0., by which all sufferers
may speedily, effectually, an% privately cure themselves at a
trifling cost. Also showing how all impediments to marriage
may be tffectually removed, with numerous illustrative cases
Of psilles who have been restored to health by following the
pimple means laid down.

PARLIAMENTARY DIVISIONS.

HOUSE OF COMMONS-FEB. 19.
INCOME AND PROPERTY TAX.

Motion made, and Question put, " That a Select Com-
mittee be 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 ren-
der the Tax more equitable, can be adopted."—The house
divided : Ayes, 131; Noes, 127.
AI EB-131.

Acton, Sir J. Forster, W. E. Onslow, Guildford
Adeane, H. J. Foster, W. 0. Pakington, Sir J. S.
Alcock, 'l'. Gard, R. S. Paxton, Sir J.
Angerstein, W. George, John Pease, IT.
Ay.'*on, A. S. Gilpin, Colonel Peto, Sir M.
Baring, Thomas Glyn, G. G. Pigott, Francis
Barnes, Thomas Goldsmid, Sir F. Ponsonby, A.
Barrow, W. IT. Graham, Lord Wm. Pugh, D. (Mont.)
Barttelot, Major Greenall, G. Rothschild,BaronL.
Bass, M. T. Gray William Rothschild Baron M
Baxter, W. E. Grh€th, C D. Roupell, W.
Bazley, Thomas Hadfield, Geo. Russell, Hastings
Beale, Samuel llassard, M. D. St. Aubyn, J.
Beecroft, G. S. Henley, J. Salomons,Alderman
Biggs, Johji Hennessy, J. P. Salt, Titus
Blake, J. A. Heygate, Sir F. Scholefie.d, W.
Blencowe, J. G. llodgkinson, G. Selwyn, C. J.
Bonham-Carter, J• Hohnesdale, Lord Seymour, Digby
Bramston, T. W. Hopwood, J. T. Sheridan, H. B.
Brooks, R. Horsfall, T. B. Sibthorp, Major
Butt, Isaac 'lonian', Gen. Lord Sidney, Thomas
Caithorpe, F. 11. Jackson, W. Smith, J. B.
Cave, S. James, Edwin Spooner, R.
Childers, H. C. E. Jollilrc, Sir W. Stacpoole, W.
Churchill, Lord A. King, Hon. L. Staniland, M.
Clay, James Langton, H. G. Steuart, A.
Clive, H. G. W. Lawson, W. Sykes, Col. W. H.
Copeland, W. T. Layard, A. 11. Taylor, Colonel
Crawford, R. W. Leatham, E. Taylor, Hugh
Crossley, Frank Locke, John Tollcmache, llon.F.
Cubitt, George • Lyall, G. Torrens, R.
Dalglish, Robert Macaulay, K. Turner, J. A.
Davey, R. Mackie, J. Valetort, Lord
Dent, John Dent Maguire, J. F. Vansittart, Win.
Dickson, Col. Malins, R., Walcott, Adm. J. E.
Douglas, Sir C. Manners, Lord J. Warner, Edward
Duke, Sir James Marsh, M. H. Watlington, J. W.
Dunlop, A. Merry, James Westhead, B.
Enfield, Viscount Miller, William Whalley, G. 11.
Estcourt, S. Milnes, It. M. Williams, W.
Ewart, William IVloffat, George Wyld, James
Ewart, J. C. . Monson, W. J.
Ewing, H. E. C. Morris, D.
Farquhar, Sir M. Noel, G. J.
Forster, Charles Norris, J.T.

TELLERS.
Hubbard, J. G.
White, Jas.

,
NOES-127.
Antrobus, E. • . Garnett, W. J. Martin,.P. W.
Atherton, W. Gavin, Major Martin,J.
Bagvtell, J. Gibson, T. M. Massey, .W. N.
Bonne, H. J. Gifford, Earl of Mellor, john
Baines, E. • ' Gilpin, C. Mittord, W. T.
Ball, E. Gladstone, W. E. MOncreiff, J.
Baring, Sir F. Goddard, A. L. Montagu, Lord R
Baring, Thos. Geo. Gore, J. R. 0. Montgomery, Sir G.
Beamish, F.B. Gower, F. L. Mowbray, Rt. Hn. j
Beaumont, W. B. Greenwood, J. Mundy, William ;
Bentinck, G. W. P. Gregory, W. H.' Nicol, William
Bentinck, G.C. Gregson, S. Northeote, Sir S. H
Black, Adam Grey, Rt. Hn. Sir G. O'Conoi Don, The
Blackburn, P. Gurdon, B. Packe, G. H.
Bouverie' E. P. Hanbury, R., jun. Paget, C.
Bridges, Sir 8., Bt. Monkey, Thomson Paget, Lord C. E.
Briscoe, J. I. Hanmer, Sir J. Palmerston, Visct.
Browne, Lord J. T. Harde,astle, Jos. A. Parker, Major W.
Buller, Sir A. Hardy, Gathorne Peel, F.
Bury, Viscount Hardy, J. Pryse, Capt. E. L.
Buxton, C. Hartington,Marquis Puller, C. W.
Cardwell, Rt. Hn. E. Hartopp, E. B. Ricardo, J. L.
Carnegie, Hon. C. Hayter, Sir Wm. Russell, Lord J.
Castlerosse, Viet. Headlam, Thos. E Selater-Booth, G,
Clifford, C. C. Heneage, G. Scott, Sir W.
Clifford, H. M. Henley, Lord Somerville, Sir W.
Clive, George Hervey, Lord A Somes, Joseph
Cochrane, A. D. Howes, Edward Stanhope, Lord
Colebrooke, Sir T.E. Hutt, W. Stanley, Lord
Collins, T., jun. Ingham, R. Thompson, H. S.
Craufurd, E. H. J Jermyn, Earl Upton, Gene! al
Deedes, Wm. Jervoise, Sir J. Welby, W. E.
Dillwyn, Lewis L. Johnstone, Hon. IL Western, T. S.
Dodson, John G. Johnstone, Sir J. Whitbread, S.
Duff, M. E. Kinglake, Serj. J. Wickham, H. W.
Dunbar. Sir Wm. Kingscote, Lt.-Col. Winning. ton, Sir T.
Duncombe, A. Knatchbull, W Wood, Rt Hn. Sir C
Dundas, Frederick Lee, W. Wyndham, Hon. P
Dunne, Col. Leighton, Sir B. Wyvill, M.
Evans, T. W. Lennox, Lord G. G.
Foljambe, F. J. S. Lennox, Lord H. G.
Forester, Col. G. C. Lewis, Sir G.C., Bt.
Fortescue, Hon. D. Lowe, Rt. Hon. R. Brand, H. B.
Fortescue, C. S. Lysley, W. Knatchbull-Hugess

TELLERS.

THE INCOME TAX.

A capricious fate has passed over the indignant
suitors for political justice, and brought a sudden
hope of relief to a patient and almost forgotten
sufferer. All at once a tay of mercy gleams on
Schedule D. Vile hardly know how to pen the
important intelhgence that Mr. Hubbard has beaten
the Chancellor of the Exchequer on a motion for a
Beleet Conitnittee oh the Assessment of the Income
Tat. Its inetjualitY has been borne so long, its iron
has gone so deep ihto the soul, that perhaps there
was nothing so far from the expectation of men
making 4
an income by their brains sA that Pat'lla-
fti,.o,; ever give them a thought. Any cane,
surely, would come on before theirs. The County
Ten Pounders would get the franchise they care so
little for. The Borough Six Pounders, admitted to
theet4ftrage, SVould walk to the 1)611, ;Ant,
and return a younger son without the election
costing a farthing. We might be half on our
way to Utopia or the United States, but one thing
we certainly shotild, hot ape, and that, was, mercy
to chedul-e D. Year atter year the Arts, the
Sciences, and the Faculties have been smiling
at Mr. Gladstone, without a smile in return. No
man of the people has, taken up their cause, and
raidered It a sessional formula, Urging it in Oman
and out of season. Nobody stands in the Legisla-
ture, with his hands prosse, his eyes thrted up to
heaven, and an inscription on the pavement tialtitig
pity
.flat the tictitii of rough and ready finance.
'Yet, hofise not, sci very dant Mr. Hubbard has
carried by a majority of four a MotiOn ;ter infittiring
into the.case of this oppressed class. What will
conic of it we Carl hardly gness. That 33 per cent.
will, indeed, be ever struck off the tax on Indus-
trial Incomes we can hardly expect ; but it is quite
yossible that Chat'eellors of the lixehequer may
`begin tO gistirtist this potent engine of littano.
Governments may not be so ready to throw millions
to the bottom of the ocean, and try how high an
expenditure England wilt bear. They may dis-
cover that the Income Tax has done its best, and
can do no more. In this way Mr. Hubbard may
not, perhapa, obtain a reduction, but, what is better,
he may avert an increase. We do not always listen
to a reasonable complaints but we respect the com-
plainant with reason on his side.
There is a great deal in Mr. Hubbard's argu-
ment, if argument has anything to do with the
question. He hints at the false returns and eva-
sions which abound under Schedule D, and which
Mr. Gladstone has, ere this, so forcibly ex-
posed. No doubt, tradesmen and some classes of
merchants, and perhaps professional people, and
others with precarious incomes, have rules of their
own. Few men know what their net income is,
what part of it is spent in reproducing income,
what are necessary expenses, and what they may
really call their own. So people with elastic con-
sciences stretch a point, and deduct at discretion,
on their own responsibility. We should be sorry
to state the percentage which we believe many do
deduct on one plea or another. Mr. Hubbard ad-
mits this, and makes it his chief plea. The income
tax, he says, in its gross inequality, does what all
oppression invariably does. It corrupts the con-
conscience; it degrades its victim, who meets force
by fraud, and thinks anything fair against that
which is essentially unscrupulous. This is Mr,
Hubbard's argument. The taxpayer strikes off
not 33 per cent., but 50, and even more, from his
own returns. Strike off 33 from the rate of assess-
ment, says Mr. Hubbard, and possibly the taxpayer
may feel himself put on his honour, and may be
honest, because honestly dealt with. Whatever
the value of the argument, 131 members seemed to
feel it, and gave Mr. Hubbard his committee.
This is the first blood drawn this session. Up to
this moment there has been nothing done that
might not have been done as well by Ministers
and their departments, without Parliament ever
meeting. There has been nothing to tell, not a
bit of Parliamentary gossip worth sending to
ycur friend at the Antipodes. The most striking
feature of the session has been the want of its
usual features, and we could only notice what
there was not. Here, however, is a salient
point; a crag of hard granite thrusting itself
up out of the soil. Think, of all men
in the world, of the quiet ex-Governor of
the Bank knocking over the Chancellor of the Ex-
chequer, and striking a fatal blow at the principle
of the income-tax! The new principle advanced
by Mr. Hubbard, on the authority of Mr. James
Wilson, is to assess income in proportion as it is
available for immediate expenditure. A lawyer or
a physician, for example, it may be said, must in
common prudence put by every year a third of his
income, inasmuch as he is fast exhausting the
sources of it. Call the remaining two-thirds his
real income, and tax it. That is Mr. Hubbard's
principle, to which we give as much place as
the house gave last night—a right to be consi-
dered. The income-tax does demoralise the
taxpayer in more ways than one. Besides
putting him on his mettle to meet wrong with
wrong, it assumes and instils the dangerous no-
tion that all his annual earning is really disposable
income. It makes him not only dishonest, but im-
provident. It encourages him to forget what itself
utterly ignores—that his brain is but a very poor
capital to draw upon. For our own part, we have
ever defended the Income Tax as a means of rais-
ing money, when money was wanted, without need-
lessly disturbing the operations of commerce and
trade. We have held that such a defence was in-
applicable to a permanent retention of the tax.
But, between Mr. Gladstone and Mr. Hubbard, the
principle of the tax and its effect on the national
morality will now receive all the illustration we can
desire. Perhaps we shall go on paying the whole
tax, but we shall know better the reason why, and
shall feel ourselves addressed as reasonable beings,
not merely fleeced at the discretion of the Chancel-
lor of the Exchequer.—Times.

THE CONVICT _REVOLT AT CHATHAM.

CHATHAM, TUESDAY.

Sir Joshua Jebb, K.C.8., Inspector-General o
Prisons, accompanied by Captain Gambier, the
Director-General, arrived at the prison yesterday,
and were occupied some time in continuing their
investigations relative to the causes which led to
the recent fearful outbreak among the convicts, as
well as in the examination of those prisoners who
took a !prominent part in the mutinies, but who
have not yet been dealt with. At the conclusion of
Sir Joshua Jebb's previous investigation, held last
week, he directed, in addition to the 48 prisoners
flogged, that 105 should ba ironed and chained
together. This punishment was continued every
day until Sunday last, the men selected for that de-
scription of punishment being kept standing the
whole day in the prison yard, and at night sleeping
chained together on boards placed in the wash-
house and bath-room. On Sunday, in considera-
tion of their good conduct during the week, Colonel
Powell, the governor, released them from the
chains and permitted them to proceed to their cells,
but yesterday Sir Joshua Jebb gave directions for
23 of the worst of that class to be again placed in
irons and removed from their cells. No orders
were given as to what punishment was to be in-
flicted on them, although it is probable that each of
them may be ordered to beflogged.
This morning one hundred additional convicts
left the prison to resume their daily labour,
making the total number of men now employed on
the public works 500, 250 of whom are at work
on St. Mary's Island, and the same number
in the Dockyard, the whole of whom show a very
submissive spirit after the severe punishment they
have undergone, their demeanour offering a striking
contrast to that exhibited a few weeks since. The
number of convicts still under close confinement in
their cells and on a diet of bread and water is 600,
but the most complete silence reigns throughout the
prison, and not the least noise or any other dis-
turbance is now attempted. The recent outbreaks
have led the authorities to order several important
alterations to be made in the internal structural
arrangement of the prison, which at present offer
too great facilities to a combined insubordination.
A picket-house for troops, who are in future always
to be on duty at the prison, is to be built close to
the prison, and also a guard-room on St. Mary's
Island, for the accommodation of a permanent mili-
tary force. At present the number of soldiers on
duty night and day within the prison is 40, all of
whom are drawn up on the parade ground when-
ever the convicts are taken out of their cells to be
told off for their various working parties. General
Eyre, commanding this garrison, in order to pre-
vent any future surprise by the convicts, has issued
orders for the field officer of the day to. mount the
guard at the prison on going his rounds, and the
officer of the guard is to report immediately to the
field officer any attempt at an outbreak on the part
of the convicts.
Since the outbreak, an order has been received
at the prison from the Home Secretary, directing
four of the principal warders and eight of the
inferior warders to be superannuated. The reason
for this step has not been assigned, but it is be-
lieved to be in connexion with the complaints
mule what them by the eonYiete. The whole of

the twelve warders were ordered to leave the
prison yesterday, and proceed to Millbank prison,
where they are to remain until the superannuation
allowance awarded to each has been determined
upon. There are several other changes intended
to be made in the management of the prison, all
tending to give greater power to the governor than
that possessed by him. Mr. Measor, the deputy-
governor has resigned that office, and only remains
at the prison until his successor, Major Ogilvie,
commences his duties. The resignation of Mr.
Measor has nothing to do with the recent outbreak,
as that gentleman had sent in his resignation
some time before that occurrence, and his duties
Would hare terminated on the 10th inst. On the
breaking out of the mutiny, on the following day,
however, Mr. Measor immediately placed his ser-
vices at the disposal of the director, and they were
glivily accepted. He went at once into the midst
of the riottniand twice succeeded in appeasing their
violence, while he addressed them plainly on the
folly of their conduct, the convicts listening to him
with great respect. Mr. Measor's services were
willingly availed of by the director and governor
during the folloWing week, and the special thanks
of Sir Joshua Jebb and Captain Gambier have
been given to him for the effective assistance ren-
dered on the emergency.