The Sun.
London, England, 1857-01-19 00:00:00

MOTHER SHIPTON;

or, Harlequin Knight of Love, and the Enchanted Whistle.
Harlequin and Columbine (? la Watteau), Madame Celeste
and Miss Wyndham ; Clown, Mr. Garden ; Pantaloon, Mr.
Moreland; Scaramouch, Mr. Le Barr. Characters in the bar-
league by Mr. Paul Bedford, Mr, J. Bland, Mr. R. Romer,
Madame Celeste, Miss Wyndham, Miss Mary Keeley, Miss
Kate Kelly, Miss Arden, dr.c.

THEATRE ROYAL, SADLER'S-WELLS.
Under the Management of Mr. Phelps.
THIS EVENING, THE GAMESTER.
To conclude with tho pantomime, THE GENIE AND
THE FISHERMAN.

ROYAL OLYMPIC THEATRE.
Lessee, Mr. Alfred Wigan.

THIS EVENING, DELICATE GROUND. Nessrs.
G. Vining and Leslie ; Mrs. Stirling.
A new Fairy Extravaganza, by J. R. Planche, Esq., called
YOUNG AND HANDSOME. Messrs. F. Robson, Rogers,
Leslie, G. Cooke, Danvers. Misses Swanborough, Thirlwall,
St. Cane, Castleton, Bromley, Maskell, and Mrs. Melfort.

After which, CRINOLINE.
Commence at half-past SeTen.

STLEY'S ROYAL AMPHITHEATRE,
A.A. Lessee and Manager, Mr. W. Cooke.

THIS EVENING, Shakspeare's Tragedy of RICHARD
THE THIRD, the last week of its performance. Eques-
trian Illustrations by Mr. W. Cooke's Horses. Richard,
Mr. James Holloway.

After which, the SCENES ii the CIRCLE.

To conclude with the succeasful equestrian comic panto-
mime, called PAUL PRY ON HORSEBACK ; or, Har-
lequin and the Magic Horseshoe.

Doors open at half-past six ; commence at a quarter be-
fore seven o'clock. Box-office open from Eleven till Four,
Stage Manager, Mr. W. West. Equestrian Director, Mr. W.
Cooke, jun.

A Morning Performance every Saturday, at Two o'clock,

CANTERBURY HALL, Westminster-road.—
OPEN EVERY EVENING.—The follow•
ing company of Vocalists are engaged for the performance ol
Selections from all the popular Operas, Madrigals, Choruses,
Gle'es, Duets, drc., :—Miss E. Pearce, Mrs. J. Caulfield,
➢Mss Brunell, and Miss Summers ; Mr. J. Caulfield, Herr F.
Jonghmans, R. Grover, T. Raino, T. Farrant, S. Jones, J.
Barker, W. Melling, and P. Conies ; Masters Austin, Ben-
nett, and Corri; Mr. Sam Cowell and E. Mackney. Piano.
forte, J. llarroway, R.A. ; harmonium, J. Caulfield, jan. ;
director, Hr. J. Caulfield. Commence at Seven o'clock pre
cisely. Suppers, dre., until twelve o'clock. Last week of
the celebrated SPANISH MINSTRELS, who will appear in
costume at Nine and Eleven o'clock Every Evening, and
sin; some of their favourite selections. Mr. C. Morton's
Annual Full Dress Ball will take place on Wednesday, Feb.
18. Gentleman's ticket, 7s; lady's ditto, ss; double ticket
(lady and gentleman or two ladies), 10s.

THE WEATHER—Surr Orincra, JAYDART 18.
THERMOMETER, IY TRR SHADE.
48—highest Muse noon yesterday.
41—lowest this morning and during the night.
54 —this day at noon.

Bsuoifirrint, 30.30.
WIND, S.W.—Light, with mild, muggy weather.
JANUARY 19.
55 —highest since noon yesterday.
50 —lowest this morning and during the night.
50 -this day at noon,
BAROMETER, 30'33.
Wr2o, N. to N.N.E. —Fresh, with rainy, dull weather.
Two O'CLOCK.— Wind, N. W,, with fine, sunshiny
weather.

r•W
Tjc
-
>4:

There can be but little doubt that the Govern-
ment will bring the whole question of the Income
Tax fully before Parliament during the ap-
proaching session. The people have been
thoroughly aroused, a vigorous agitation has taken
place, and Sir G. C. Lima and his coadjutors
clearly perceive that it would be a dangerous
experiment to avail themselves of the pettifogging
quibble put forward last spring. It by no means
follows, however, that the iniquitous impost will
be modified, or its assessment rendered more
equitable. The sinister influence of Mr. GLes-
stone may still prevail, and the decided manner in
which he refused to enter into a just arrangement,
notwithstanding the speeches of the PREXIER
and Lord JOHN RUSSELL then leader in
the House of Commons warrants us in
anticipating the most virulent hostility at his
hands. The people must, therefore, still agitate,
not for the abolition, but for the amelioration of
the tax. As we have repeatedly stated during a
series of years, a judiciously constructed " Pro-
perty Tax." is the best possible mode of collecting
the nationalrevenue. It is only by means thereof
that the doctrines of Free Trade can be fully and
fairly developed, that the nation can hope for the
prosperity that has ever attended unrestricted
competition, and that a large proportion of the
sums extracted from the pockets of the taxpayers
can find its way to the Exchequer. As we long
since explained, and the Liverpool Financial
Reform Association recently conclusively proved,
indirect taxes add at least 50 per cent. to the
cost of the articles subject to duty. The
original importer must charge a profit on that duty
as well as the prime cost, and each of the
middle men in like manner calculate their profits
lon the entire sum paid to the previous holder.
Thus, after passing through some six or seven
different hands, the consumer ultimately pays at
least 30s. for every pound collected. That alone
would form an adequate reason for substituting
direct for indirect taxation. But there in another
ground of even greater importance--viz., the
extraordinary development of British commerce,
that would inevitably attend the abolition of im-
port duties, and the security for future peace
afforded by the extension of trade with other
nations.
The Property Tax, then, will be retained, and
unless the people bestir themselves zealously and
indefatigably the charge on earnings also. The
Chancellor of the Exchequer will not, if
he can possibly help it, relinquish so pro-
fitable a source of revenue, from which
sixteen millions sterling may be realised—for, as
we have explained, under the existing system,
about a million is obtained for every penny in
the pound imposed. We are enabled to judge of
the proportions derived from earnings and pro-
perty respectively by means of a very useful re-
turn just made, pointing out the amounts paid
by different classes of contributors—for the year
ending the sth April, 1855—and thus to ascer-
tain how far industry may be exempted without
serious loss to the revenue.
In England and Wales the total amount col-
lected in that year was 12,086,5221., of which
less than a third, or 3,851,022/., was obtained
under schedule D. If that schedule were entirely
omitted, and precarious and fluctuating profits
altogether exempted from the tax, more than two-
thirds of the amount would still be obtained with-
out difficulty or inquisitorial and vexatious
scrutiny into private affairs. But if the
charge were fairly assessed on property there are
few indeed who would escape from the charge. Al-
most every person engaged in business is possessed
of some capital. The professional man has his
books and instruments, the tradesman or farmer
his stock. There may be a " good will" which
could easily and promptly be disposed of—all
these would be available assets justly liable.
Even household furniture should be charged, and
the party paying would be far better off than one
who had to live in a ready-furnished house or
lodgings, and pay dearly for the use of the goods
he required. The loss to the revenue under such
eircumstanees would be very trilling indeed, and
the class who would reap the chief benefit would
be the most meritorious o'f all, viz., the clerks,
traders, and professional men, whose earnings
range between 1001. and 3001. per annum. The
most numerous class of all, those brought
within the mesh es of the impost,
by the extension of its area, are those in
receipt of sums varyin g from 1001. to 1501., and
who certainly have nc,thing
less than 119,r'82
the tax-collector. T. heir name is legion, for no
to spare therefrom for
charged. They pray
GLADSTONE Budget
paraone are mulcted by the
1-21 t
ese hUnspbalertanfd
who were never r;teeiously
in the aggrega+A 561,0401.,
much leas than they
wtiorerkooi4
lection. Surely
the
earden-
persons might
spared the infliction
to which
they have been subjected
GLADSTONE. T 1 by the cruelty of Mr.
as next el__
as ,
"t Detween 1501. and
2001., yield 38 3,8411, ; and the
between
2001. and 30( X third,
~ 425,643/. The gross amount
obtained from . the three classes was 11370 524/
about 1-9th part of the total ravenu;ight1
easily be spa red. But if the char which night
according on property
according ti its capitalised value were added, a
considerable , portion of this amount
would be ob-
tained. Li it the people, then, endeavour to
obtain juss tice. Let them
exert themselves
until tile great ricsidt;raturn has been

Mr. BERICBLEY, very properly, having cross-
examined this hearsay witness, brings forward tie
testimony of those who tell what they saw. One
undeniable fact speaks unanswerably for the eye-
witnesses' testimony—that the Municipal Corpo-
ration is so well satisfied with the results of the
election that it has resolved on the adoption of
the Ballot f.r the town elections. A better com-
ment could hardly be required. Some of the
local magnates have very great influence, and
have hitherto used it successfully, and we may
be sure that nothing but overwhelming evidence
of the value of secret voting could have overcome
that influence, and forced them to succumb to the I
measure by which it is annihilated.
Looking, however, at the additional extracts
sent us by Mr. BERKELEY, the ease becomes clear
enough ; we may now see why Lord Jortx Rus-
SELL and his tail so pertinaciously refuse a trial
for the Ballot in a single town here. It seems
strangely dogged not to concede for one or two
reprobate boroughs at least, unfair P 9 the experi-
ment might be for the advocates of the Ballot, a
single trial of their method anywhere. Melbourne
verifies the oft-alleged reason. The whole happy
family know that a single trial might prove fatal
to their opposition. The colony of Victoria tries
it for the colonial elections, and so great is its
success that the corporation hastens to adopt it
for its municipal elections ! So it would be, be-
yond doubt, in England. If Hull, or Ipswich, or
Cambridge, or Northampton, or any Government
to
theßallot, all the oonstituen-
niewsn in once
thn votedkidm would demand it for them-
ng bo y
them-
selves. The men of order and honour after all
outnumber the worthless ; and they would have
au unanswerable argument in the results of
actual trial.
For what is the testimony of Melbourne wit-
nesses themselves. That " some of those who were
previously its most determined opponents, both
in and out of the Legislature, were won over"
by the actual working of the Ballot. That "in
its social aspect, secret voting may be considered
to have proved itself as successful as it certainly
has in its political aspect." That when 'Cindi-
rect influence was resorted to, the efficacy of the
Ballot was proved by
the notoriety which such
practices at once acquired." That " decorum,
amounting almost to silence, prevailed at the
various polling booths---the police had a sinecure
,i m,
Theposs impossible
etroi
rage:eta smtandee
of it--the remark was, that the Ballot, with all
its merits, made an election day batron Of inci-
dent." Throughout the day It proved utterly
our electoral syste:,,, chancesoo Ballotof the
as a p candidates,art f
chile, was 'orilliautly suceessfte "In almost
every
.. Instanee tuont 1, ' uotiy-contested elections
P9.BBed of terY Peaceably indeed-0
based on an extended frau.
immediate neighbourhood of the polling-booths
the excitement almost vanished altogether."
von in the
We need not, however, multiply quotations.
Five journals at the seat of conflict all bear un-
reserved testimony to the large number who voted,
to the peace and order which
prevailed, to the
happy escape of cumbers from party malice and
individual rancour, and to the simplicity and ease
of the process. Perhaps we cannot conclude bet-
ter than in the words of the
" Melbourne Argus.
There is no use mincing matters. The Ballot
is a perfectly successful mode of securing the sense
of a constituency in accordance with the spirit of
free institutions. And our
English readers may
rest pretty well assured that any one who objects
to the Ballot is beset with the desire to tamper with
the cotes of those who may be in his power. It is
all very well to surround the subject with a great]