The Sun.
London, England, 1857-02-19 00:00:00

LONDON, THURSDAY, FEBRUARY 19, 18t7

Mr. GIADSTONE has joined issue with the
Chanedlor of the Exchequer on the proposed aug-
mentation of the taa and sugar duties. The Right
EPon. Gentleman has given notice that on going
into Committee of Ways and Means, ho will move
a resolution, that " the house will not grant any
addition to the rates char-gable by the Cuatorus

thoroughgoing a red-tapist to hesitate for a mc-
meat as to the course to be adopted. The appeal,
therefore, must be to Parliament rather than t
the Ministers ; and that appeal, we new hope and
believe, will be fully and completely successful.
But if there had been no Ministerial promise—
no honourable understanding on the point, there
are abundant reasons for refusing to disturb the
arrangements ent‘,Ted int) respecting the tariff on
tea. Nothing can be more injurious to the in-
terests of the consumer, as well as of the importer
and dealer, than sudden and unexpected fluctua-
tions, that derange all the calculations of the trade,
and occasioned very serious losses to all parties
in any way concerned. The tea duty has
been a perfect shuttle-cock for the last
four years. No one could calculate, with
any approximation to certainty, as to what
might be the state of affairs, when the duty would
become payable on the quantity for which he had
transmitted orders to China. Many were alt')-
gether deterred from that which became a gam-
bling speculation rather than a legitimate commer-
cial transaction, while those who carried out their
intentions added a sufficient margin to cover the
risk they were exposed t). A further alteration,
such as that proposed by the Chancellor of the
Ftehequer, will be productive of very injurious
consequences, for if it be sanctioned no one can
tell when or where the injudicious interference
may terminate. Next year another change may
take place. When the sharp end of the wedge has
once been introduced it is impossible to estimate
the possible results. Besides, a retrograde policy,
manifested in the re-imposition of indirect im-
posts, should be nipped in the bud. The settle-
ment of 184 G is not to be disturbed. We trust,
then, that Parliament may agree to Mr. GLAD-
STONE'S proposition, and distinctly and positively
refuse t) sanction "any addition to the rates
chargeable by the Customs Act of 1855, on the
articles of tea and sugar."

There is nothing like a little assurance. The
Chancellor of the Exchequer, on Friday last, after
the vast majority of the House had rushed
out, and left not even a quorum on the benches,
actually began t descant on his intended
remissions of taxation. The truants had no
idea of the intended consummation of the
grand fiscal project. They just learned that for
1857-8 Mr. Chancellor meant to remit 9d. in the
pound, or nine millions of Income Tax ; if, in-
deed, that could be called remission, which, with
his " ratification" Act in his hand, he dared not
demand. They learned also, that this so-called
remission, left him two mil'ions of the War
Income Tax yet remaining on the year 1857
and that he intended to retain that
two millions per annum extra for two
years more. Siz millions, therefore, of War In-
come Tax we are to pay after the deduction of the
ninepence in the pound. Pretty well that. And
of the nine millions given up, four millions is to
Come back by 1860, when the tax, it is said, will
cease ; and when at any rate it would cease under
the GLADSTONE Act of 1853.
But this is not all. We will take the three
years for which he professes to legislite—
namely, those which terminate
backermi nateby i
1861. What does he get
of the nine millions he now protaphoasteAs tpirmitloe,
remit—he gets back in that time at least TWELVB
MILLIONS ! more probably allowing for increased
consumption from remission o Income Tax and
growing commerce, fully FOURTEEN MILLIONS ! !
The 4,000,000/. of Income Tax he avows ; nearly

Duties Act of 1855 on the articles of tea and 4,000,000/. he gains by the whole of the war rates
sugar." This is meeting the question fairly and which he retains on tea. 4,500,0001. he as cer-
distinctly. It is far better than the compromise tainly gains by the war rate on spirits. These
suggested by the deputation from the importers , amount to 12,500,0001. Allow half a million for
and dealers in tea to Sir G. C. LEWIS. These sugar, coffee, &c., which we believe to be consi-
gentlemen were induced to agree to that middle Iderably under the mark, and a million for
course in order to avoid the serious losses the increase in Excise and Customs, and
which might otherwise be sustained in Iwe have fully FOURTEEN MILLIONS taken in three
consequence of their undue confidence in I years for giving up nine millions this year. We
the Parliament and Government of the are to pay, moreover, the 1,500,0001. on spirit
'country. But they ought to have relied on the duties in perpetuity. Sir CORNEWALL LEWIS iS
justice of their cause, and insisted on the com- truly an admirable fiscal pawnbroker. He lends
plete performance of the promises they had re- us some nine millions of our own money, and
ceived, or at least of the honourable understand- takes it back in three years' time with full fifty'-
ing entered into. Any departure from the five per cent. interest ! Thrifty sacrifice that
straightforward course is to be deprecated, and The joke was, that Sir CORNEWALL gravely re-
although parties, threatened with a direct rob- counted to the House the reductions he had
bery, may be willing to pay a species of " black made. " The total amount of taxation which I
mail," in order to save a portion of their pro- propose to take off in the present year, &c.," said
perty, Parliament ought not to sanction such a he, " will be found in the following table, and
composition. forthwith he enumerated remissions of duty
We yesterday explained the manner in which on malt, tea, coffee, and sugar, as well
the importers and dealers in tea were induced to as on income. Had the Premier used
enter into very extensive contract?, in consequence such language, we should naturally have set
of the existing law, corroborated by a distinct and it down to waggery ; but, of course, no one sus-
positive answer from the Financial Minister, re• pects the worthy Baronet of that. The War
specting the time when the reduced duties would Malt Tax, he well knew, was no remission of
come into operation. If ever Ministerial faith his. It went, because, by the Act, go it
were unequivocally pledged to a particular policy must, and he dared not dream of re-
it was that there should be no alteration, at all imposing it. On all the other articles he
events, in the tea duties. Nor can any actually proposes to retain war rates of duty which
sudden or unexpected emergency be alleged he has no legal title to at present, retaining a part
so as to justify the contemplated change. even of the War Income Tax itself, and yet comes
Ths revenue is, in every respect, as flourish- telling us of what he "takes off." Was "takes
ing, and the reductions in the Naval and off" a blip of the tongue for " lays on !" for that
Military Estimates as extensive as could reason- is the truth of the case.
ably have been anticipated. Sir G. C. LEWIS Of course the necessary income must be raised
could, therefore, on these grounds have no justi- somehow—only let us not be hoodwinked. Let
fication for changing his mind. But the facts, us be told plainly that nine millions of
coupled with the significant hints in the Times, war tax is to cease in one shape this
as to the oscillations of the needle of the War year, but two millions of the same tax to remain.
Income Tax settling steadily down at the point of Let us also be frankly t3ld that for the nine
April, 1855, and the declaration that it was millions taken off fourteen millions are to be de-
utterly useless for the people to attempt t 3 struggle manded back again by 1861. But the question
against- their destiny, prove beyond the possibility which must be unsparingly canvassed on Friday
of doubt that the Financial Minister had made up next, and in the whole debate on the financial
his mind to avail himself of the " pettifogging scheme, is, how the estimates can be safely reduced.
quibble," respecting that which he now assures We have seen the effect on this year's estimates of
the nation " was the result of a mere accident," the national declaration that it would not pay the
and tie. t being driven from that slight conve.- ninepence. Equally salutary would be the decla-
nient entrenchment by the decided manifestation ration by Parliament that it would not pay more
of the popular will, he fell back on the tea duties than fifty millions, or thereabouts, per annum.
as a mode by which through another quibble, A committee on the estimates would soon teach
even less defensible, he might recoup a consider- our Government hew to adapt them to a reason
able portion of the 5,000,0001. he was about so able national income.
ungraciously and unwillingly to surrender.
It has been said, in defence of the course
adopted, that "it was the duty of the Govern-
ment only to give a literal answer to a literal
question, and that any allusion, however slight,
to the possibility of modifications would have been
liable to interested interpretations, and that it
was not their business to remind commercial per-
sons that every fiscal settlement must always be
liable to disturbance, to meet any change in the
annual requirements for the service of the State ;"
in other words, that the Government did not de-
ceive them, but merely allowed them to fall into
the trap baited and prepared for their reception !
The weakness of this defence, which even an Old
Bailey advocate might blush to put forward, shows
the weakness of the cause itself. A high-minded
and straightforward Gentleman would scorn to
avail himself of such a plea ; and we
aro convinced that in privat3 life Sir C. C.
LEWIS would himself be the first to
repudiate with just indignation any adviser that
counselled him to take so unfair an advantage.
But, unfortunately, it seems to be the red-tapist
principle, that all is fair in politics, as well as in
war ; and the Right Honourable Baronet is too

The Reports of the Inspectors of Factories to
the Home Secretary, for the half-year ending 31st
October, 1856, now lie before us, and if net very
creditable to our legislators, are of considerable

interest to the community. The Inspectors are
four in number, and from their joint Report it is
our intention to extract most of the information
we are about to lay before our readers.
The attention of Sir G. GREY is specially called
to the imperfections of the Act passed last session
with regard to the fencing of mill-gearing and ma-
chinery. So ill adapted is the Act for the purposes
contemplated that the Inspectors have felt it their
duty not to take any proceedings in the way of
reference to arbitration under it 1 According to
the new statute, a young person, we are told,
performing, in his " ordinary occupation," an act
which brings him in contact with unfenced mill-
gearing, may still be compensated either by sum-
mary proceedings before a magistrate, or
by an action at law for the bodily injuries
ho may have sustained ; but if a young
person be ordered, by the manager or other person
in authority, to do an act not in the course of his
"ordinary occupation," but which he dare not
refuse to do, which brings him in contact with
unfenced millgearing, and he is injured thereby,
he has no redress ! In other words, persons who
are well acquainted with the dangers their em-
ploymeut about machinery exposes them to are
protected by law, while others who are forced to
expose themselves to such dangers, in ignorance
of them, and out of their ordinary occupation,
have no protection whatever ! Well may the
Inspectors: remark, such persons " being unable
to protect themselves, would appear to require the
especial protection of the Legislature." We should
think so ! The public will agree with them in
their opinion.
During the last half year, and just before the
passing of this precious Factory Act, an action,
we are told, was tried in Dublin, in which da-
mages to the amount of 2001. were awarded to
the plaintiff, aged 22 years, who had lost his
arm by the neglect of his employers to fence
securely a round polished horizontal shaft,
revolving nine feet from the floor. Messrs. Ron-
NER, HOWELL, REDGRA YE, and Sir J. KINCAID,
the four English Inspectors, hearing of the suc-
cessful issue of the action recognised in it, it
seems an instructive warning as to their own prc-
cedure under the new Act. By its provisions
they were empowered to refer the question,
whether the machinery in case of accident was
safely fenced or not to arbitration. What effect
might such reference have on the right of chil-
dren, young persons, and women injured by un-
fenced mill-gearing, to compensation by damages
at the hands of a British jury Y In all probabi-
lity owing to the class of arbitrators to be se-
lected, according to the provisions of the Act,
and other causes, positive prejudice and detri-
ment. For, strange to tell, the arbitrators are
not to be chosen from the intelligent body of in-
dividuals who are daily employed in factories,
but from that of professional engineers, whose
work as Mr. Cusurr, principal engineer, at the
works of ROTHWELL and Co., truly observes—
" Is done when the engine is fixed, and the gear-
ing put in proper working condition, the fencing
or guarding being at the discretion of the mill-
owner." The arbitrators, too indifferent as they
may be, are not authorised by the Act to compel
witnesses to appear and give evidence on oath.
From tribunals so constituted what good could be
expected 't Wisely, therefore, have the Inspectors
refrained from calling them into existence, and
giving them the opportunity to inflict injury on
the hapless sufferer, and contented themselves
with furnishing suggestions to the Herne Secre-
tary for their improvement.
The want of a comprehensive system of revs.
tration of births, &e., in Ireland is the subject of
complaint, the Inspectors being unable to ascer-
tain the ages of large numbers of Irish children,
in order to grant them certificates as the law re-
quires. The return of new factories shows an
increase of 4,379 horse-power, making, with ad.
ditions to existing factories, and deduct'ng such
as are unoccupied, an increase in the year ending
October 31, 1856, of 2,455 horse power, ob-
tained both by waterwheels and steam. Adopt-
ing the average of four persons employed for each
horse-power, the Inspectors calculate 9,820 ad-
ditional persons have been employed during the
above period. The return, however, is con-
fessedly, on t'meir past, unavoidably imperfect.
The average increase ;in the number of factories
from 1838 to 1856 vs; is, it appears, at the rate
of 32 per annum ; whit 3 from 1850 to 1856 it
has been at the rate of §6 per annum. In the
former per= )d the lac:rem o was confined to cotton,