The Sun.
London, England, 1850-11-19 00:00:00

that the Metropolitan Interments Act of last session
may be shown /o be really gifted with legislative vi-
tality. As yet it has proved wholly and entirely in-
operative. Unless a change be speedily perceptible,
let the grievance be brought directly under the con-
sideration of the authorities by-the people of the me-
tropolis memorialising the Government.

We must again, although at the risk of appearing
tedious, recall the public attention to the great fact,
that the income-tax in its present most unjust, un-
equal, and oppressive form, will expire next year, and
that an opportunity will therefore be afforded of ob-
taining a thorough revision of our fiscal and financial
system, such as may not again occur for many years,
if the golden moment be permitted to elapse without
due advantage being taken thereof. Every true re-
former should prepare himself fur the coming struggle.
He should labour zealously and indefatigably in his
own district, so asto organize the forces and exhibit the
true strength of his brother refortners, to produce that
pressure from without.which is so valuable with aMinia-
try known to be composed of " squet zable materials.'
Let each man believe that the result of the struggle
will depend on his own individual exertions, that the
eyes of his fellow-citizens are upon him, that his fu-
ture honour and reputation depends on the manner in
which he shall discharge the sacred duty now de-
volving upon him, and there can be no doubt or diffi
culty as to the result. What is most to be dreaded is
that heedless apathy, that careless indifference, which
induces many persons—indeed, we may say, the great
majority of the people—to hold back in matters of
universal importance. There is but too much truth

in the adage which declares that " what's every
body's business is done by nobody." Matters of the
most vital importance to the welfare and prosperity

of the nation, the comfort and happiness of the popu-
lation, are thus hastily slurred over or treated with
contemptuous disregard, from the want of leaders and
the unwillingness of persons to assume the prominent
position which must be taken by the more active and
enlightened. Some decline the post of honour
through modesty, from not deeming themselves quali-
fied for the station. We would remind such persons
that modesty, generally a virtue, may sometimes de-
generate into a vice, and that in no possible way could
the quality be more injurious to the best interests of
the individual and of the society of which he is a
member, than when it induces him to sanction in-
justice by tacit acquiescence, rather than by opposing
a bold and vigorous resistance to prove himself
worthy of the rights and privileges of a freeman.
There are various points on which the voice of pub-
lic opinion should be clearly and unequivocally ex-
pressed before the re. assembling of Parliament. First,
in importance, as we have already repeatedly stated
is the duration of the proposed tax, the period for
which it may be renewed in its modified form. This
is strictly constitutional. The supplies are only voted
from year to year, and this salutary and wholesome
precaution has proved to be one of the best guarantees,
the most effectual safeguards for the preservation of
the liberties of the subject. It affords an opportunity
for exposing every abuse, for claiming redress for every
grievance. But under the'present system it only applies
to the allocation of the funds. The revenue is col-
lected, the money is obtained without the authority
of Parliament, and if a pressing emergency arose an
unscrupulous person, backed by military power,

might easily seize the sums stored up in the exche-
quer, waiting the disposition of Parliament. Nothing
could, in tact, more effectually strengthen the hands
of the popular branch of the Legislature, and consoli-
date the democratic power, than an annual sanction
being required for the disposal of the revenue. But,
as we have already shown, this is not practicable in
cases of indirect taxation. It is only when the
impost is directly levied, where there are
no parties intervening between the tax payer
and the tax collector, that it is possible;
it could not be attempted ;in the case of Customs or
Excise duties, nor would it be equitable in cases of
voluntary imposts, such as many of the assessed
taxes, which to a certain extent are optional with the
party. It is therefore solely in
.the property and in-
come-tax that this most valuable and important prin-
ciple can be introduced.
The next point requiring attention, and modifica-
tion, is the practical injustice occasioned by the
equal taxation of every description of income, no
matter from what source it may be derived, or
whether it be steady and permanent, or precarious
and fluctuating—that exempts from the tax the
owner of 4,9501. in the Three per Cents., while it sub-
jects the clerk on a salary of 1501. a sear in a Go-
vernment offize, who has large deductions
to submit to in the way of super-
annuation fund, widow's fund, and a number of
other funds, which none but those having many
painful experiences of the amount could recapitu-
late, to the burden, and also the industrious trades-
man, the hardworking professional man, who have to
lay by provisions fur themselves and families
when old age or ill-health may disqualify them from
further exertion, or death deprive their helpless
families of fathers and protectors. The taxes on in-
dustry are the most iniquitous and unpopular that can
be devised, while those on accumulated and realized
property, in proportion to its capitalized value, are
the most equitable and least objectionable. The first
living financier, JOHN .IVacoßEGou, the faithful and
efficient Member for Glasgow, long since propoued
a settlement of the question on a statesmanlike and
satisfactory basis, viz., that the amount required by
the national exigencies should be collected " by an as-
sessment in the pound upon the value of all
realized property—the rents and profits of all lands,
tenements, houses, constructions, funds, stocks and
shares, including factories, warehouses, docks, ship-
yards, railways, canals, public funds, Bank of
England stock, East India and South Sea stock, and
the stock and shares of all companies whose stocks
and shares are sold in the market." From this there
should be no deductions, and the amount realized to
the revenue would be greater than that obtained
under the present inquisitorial and iniquitous system.

THE FAMILY OF THE LATE REV. MR. HOLLEST

—The question has been frequently asked whether something
might not be done at Oxford or Cambridge, or perhaps by
one of the City companies, fur" the sons of the Rev. Mr.
Holiest, so barbarously murdered at Frimley Vicarage, if they
are of age to be admitted into college or to receive a Bible
clerkship or exhibition.

ROYAL WESTMINSTER OPHTHALMIC HOSPITAL.-
On Saturday a young man, aged twenty-four years, the
son of a highly-respectable person, and following the busi-
ness of a chemist and druggist, underwent the severe
and hazardous operation of removal of the lower limb,
immediately below the hip joint. Mr. Charles Guth-
rie (the operator) was assisted by Mr. Hancock, Sur-
geon to the Charing-cross Hospital; Mr. Holt, Surgeon to
the Westminster Hospital ; Mr. E. Canton, Lecturer on
Surgical Anatomy at the Charing-cross Hospital ; Dr. Beish,
R. N., Surgeon to the Greenwich Hospital; Mr. Bartow,
Apothecary to the Westminster Hospital; Professor Echlin,
Mr. Hogg, and Mr. Kidd. Amongst the large assemblage
of spectators who met to witness this interesting and novel
operation, we noticed the following eminent men :
Mr. Arnott, President of the Royal College of Surgeons;
Mr. Stanley, Surgeon to St. Bartholomew's Hospi-
tal ; Mr. Travers, Surgeon to the Queen and Prince
Albert ; Mr. Guthrie, Consulting Surgeon to the Ophthalmic
Hospital ; Mr. Phill'ps, Surgeon to Westminster Hospital ;
Mr. Bransby Cooper, Surgeon to Guy's Hospital ; Mr. Tatum
and Mr. Henry Johnson, Surgeons to St. George's Hospital ;
Mr. Avery, Surgeon to Charing-cross Hospital. The patient
was under the influence of chloroform during the operation,
and was perfectly unconscious of the whole procedure. We
learn that the patient is going on perfectly to the satisfac-
tion 'of Mr. Charles Guthrie.

FOREIGN Hops.--Regular arrivals of bops, the pro-
duce of Belgium, are now taking place by the steamers from
that country. The steamer Triton, just arrived from Ostend,
has brought ten bales of the article, consigned to a firm in
the metropolis.
Captain Grant, late of the 68th Regiment, who has
recently been appointed chief official to his Majesty the King
of Mosquitia, embarked by the West India packet Trent, for
Grey Town, St. Juan de Nicaragua.

THE LATE LAMENTABLE ACCIDENT AT THE ABER,
YSTWYTII MINES.—Two more of the seven unfortunate
men who met with' the recent dreadful accident at the Lis•
burns mines have died from the effects of the explosion.
The three poor miners who died almost instantaneously
were of one family—a father and two sons—and their funeral
was a sad spectacle. The remaining two sufferers continue
in a dreadful state.—. North IV ales Chronicle.

Sir James Duke, Bart., M.P., had the honour of
being presented by our Ambassador to his Majesty the Sultan
at a private audience on the 31st ult.

THE FORERUNNERS OP THE NEW BISHOP OP
PLYMOUTH.—SeveraI Jesuits have been observed in our
town,
diocese. hi
as the chief seat of a Roman Catholic episcopal
has probably been honoured with their visit —Ply.
mouth Times.
wch,

THE DUKE OF PORTLAND'S RENT-DAY.-At the
rent-day of his Grace the Duke of Portland, held at llforpeth
during last week, the munificent return of 30 per cent. was
made by order of that patriotic and benevolent nobleman to
his numerous tenantry.

Mr. Heathcote, second son of Sir William Heath-
cote, Bart., late M.E. for Hants, 'net with an accident
whilst hunting, on Thursday last, in the vicinity of his
father's seat, Hursley Park. Mr. Heathcote's horse fell
with him, in clearing a fence, and by the fall his arm was
broken. He is going on well.