The Sun.
London, England, 1857-01-22 00:00:00

those who have so long and so grievously suf-
fered under wrongs perpetrated in his name and
under his authority.

Trick or no trick—in the first instance—the
attempt to continue for another year the impo-
sition of the war tax on income and property has
by no means redounded to the credit of Govern-
ment. There has been a great deal of virtuous
regret and indignation expressed by the Minis-
terial organs on the symptoms of a relaxed
morality detected among the trading classes.
How comes it they are silent over the proof
afforded of Ministerial delinquency ? It is in
high quarters, if anywhere, we have a right to
look for good example. Instead of which what
do we find ? In the House of Commons, at
public meetings, throughout the length and
breadth of the land, the Chancellor of the Ex-
chequer gibbeted as a trickster, who, if innocent
of fraudulent intention in altering the phraseology
of an Act of Parliament, has not disdained to
intimate his intention to take advantage of a
blunder, to the filling of the Exchequer and the
spoliation of thousands of most deserving citizens.
This is turning the tables with a vengeance.
Candidly let us confess, the satisfaction with
which we view the proceedings at Exeter Hall
last night, great as that may be, fails to erase the
bitter humiliation which the conduct of our rulers
with respect to the lucerne Tax has caused us to
experience. It is not worthy of us as a people ;
it is not becoming honest men. What adds to
one's regret is the strong presumption that from
the first imposition of the tax in modern times
the nation has been gulled ; and there never has
been an intention to fulfil the promises which have
been made.

Leaving this unpleasant retrospect, let us turn
to last night's meeting. Notwithstanding the early
hour, and the impolitic exaction of a shilling for
admittance, the attendance was very numerous,
and the demonstration of an imposing nature.
Most of those present may fairly be regarded as
representative men, standing in the place of hun-
dreds or thousands who were unable to be present.
Nor were those present exclusively Londoners.
The most striking feature of the meeting was the
presence and active participation in the proceed-
ings of authorised deputations from various towns
in the kingdom, including Birmingham, Hudders-
field, Ipswich, and Oxford. And all were of one
mind ; and that, as the resolutions and the enthu-
siastic manner in which they were passed proved,
" dead-set " against the continuance of the War
Tax, and of the Income and Property Tax in its
present form. The only appearance of opposition
of feeling and sentiment was with regard to the
immediate exemption of all persons with
incomes under 150(. from payment of the
tax. Of course, little that was new in
condemnation of the existing tax could be looked
for from the speakers. Mr. ATSLEY Pnnnarr,
however, brought more conspicuously forward
than usual the way in which farmers are favoured,
as shown in the exceeding smallness of their
contributions to the Tax—clearly enough showing
how pleasant a thing it is to be backed by the
landed or dominant class. The resolution ex-
pressed by Major REED, to bring Government to
book on the opening of the session, was in accord-
ance with his straightforward character, and in
perfect harmony with the wishes of all present.
It was a business meeting, and action was in more
favour than talking. The overwhelming majority
were men labouring under a grievance which
oppressedrobbed outragedliard-er tehde irg
gains,
instincts,ins a and
d
diminished, if it did not prevent, the provision
thtehmeiroefnetrhgieeis;
they would make for their wives and families.
Such a meeting could not fail to be in earnest,
and, being so, its resolutions must have great
weight. The middle classes have but to persevere,
to have direct taxation placed ou an equitable
basis, which is what they desire.

We cannot feel surprised at the sensation ex-
cited amongst the merchants and traders of
the City of London by the decision of the Court
of Error in the case of KINGSFORD and SWINFORD
V. MERRY. There can be but little doubt that
the judgment was strictly in accordance with the
law of the land—that the Learned Judge could
have arrived at no other conclusion on the facts.
But that renders the evil greater. Were it other-
wise the mischief might be Pay averted by
bringing
WO say Partly, because even were the judgment
reversed,
thea ndmthaetterrigbhetfsore the ultimate tribunal.
of
the defendant esta-
blished, he must still be a heavy sufferer, in con-
sequence of the vexation and annoyance inseparable
from a protracted and doubtful litigation, and the
heavy
expenses for which he could not be entirely
reimbursed under the most favourable termina-
tion ; for any one engaged in such a case must
know that there is a very serious difference be-
tween the costs of party and party, and solicitor
and client, many charges being allowed to the
solicitor which must fall exclusively on the
successful litigant. To such an extent is
this carried that the matter in dispute is fre-
quently altogether absorbed, and, like the cele-
brated oyster in the fable, becomes "the lawyer's
fee." As it is the result strikes at the very
root of mercantile confidence, and, should the law
remain unaltered, is calculated to inflict " a heavy
blow and great discouragement" on the facilities
hitherto afforded for carrying on business, and ob-
taining the credit indispensable to its progress ;
or, in the words of the first resolution, unani-
mously carried at the important and influential
meeting, a report whereof has already appeared
in Ike Sun, " involves a principle which is cal-
eulated to render the recognised and well-under-
stood course and practice of trade insecure and
uncertain, and to destroy confidence in delivering
orders, warrants, and bills of lading, and other
mercantile documents essential to the safe trans-
actions of business and development of trade."
The facts of the case are very
simple. It was
proved beyond the possibility of doubt or dispute
that the defendant had fairly and bona fide, in
the course of trade, advanced a large sum of
money on the securityof certain goods. There was
not the slightest taint of fraud on his part. What-
ever there might have been in the original he was
a holder fer good and valuable consideration, and
came into court with " clean hands." As was truly
affirmed at the meeting, Mr. MERRY was "an
innocent sufferer," perfectly beyond the breath of
suspicion to damage his unimpeachable character ;
and yet because the party who came to him with
documents, establishing his supposed rights, appa-
rently conveying to him the absolute property in
the goods, bad not acted fairly towards the
original vendor, he was deprived of the amount
he had actually advanced,
after adopting every
reasonable precaution befitting a prudent and
straightforward man of business. This was un-
questionably a serious hardship, but the COHSE,-
quencea to the individual are as nothing in com-
parison to the evils that must arise to commerce
from the knowledge of the very defective state of
the law.
There must be a speedy remedy,
and it should
be so complete as to close the doors against all
future legislation. The law should be placed on a
broad and permanent bmis, that would bo satis