The Sun.
London, England, 1850-04-10 00:00:00

THE WINDOW-TAX.

There was never a stronger case made out upon a
financial question than that cf Lord Duncan last night
in the Commons for the repeal of the window-tax.
It was impossible to resist conviction. The division
was the best test of the feeling of the House, and of the
impression made by Lord Duncan's speech. The
Ministers, with all the Ministerial strength at their
backs, could only secure a majority of three. In such
a case this virtually amounts to a defeat. We are
not surprised at such a result when we look a little
closely into the nature and operation of this most ob-
jectionable tax, and consider at the same time the prac-
tical suggestions made for making the deficit conse-
quent upon its repeal. Lord Duncan's speech
was complete in its kind. Ile demonstrated the
injurious working of the impost as it stands;
he traced its tortuous annals from the days of
William 111. to the present year of Queen
Victoria. He mentioned incidentally that one
and other of the inevitable First Ministers of this
country had given in his adhesion to the policy of
repealing this tai, with as much distinctness as Mi-
nisterial nature would permit. In 1845 Sir Robert
Peel expressed "his readiness to take the matter into
consideration at some future period." In the year
1848 Lord John Russell admitted "that the argu-
ment was in favour of the opponents of the tax, and
regretted that the state of the finances would not
allow relief to be afforded." As though to make his
case as strong as authority could reach, Lord Duncan
reminded the House that in the Queen's speech at the
()peeing of the session a clause was inserted to the
effect that her Majesty hoped ‘` Parliament would be
enabled to make further progress in the removal of
those evils which affected the health and welfare of
her subjects." Lord Duncan next, passing from
generals to particulars, mentioned the unex-
ampled depression to which the glass trade was at
present reduced, mainly in consequence of the hard
necessity under which Britons as well as Esquimaux
are brought of building and inhabiting houses without
windows or air-holes. Not only is the warfare car-
ried on against the crystal pane which admits the
genial light of day into our dwellings, but as it ap-
pears from an anecdote mentioned by Lord Duncan
to the House last night, even metallic substitutes
come within the ban of our stern financiers. As air
and light could not be had together, it was proposed
some time back to get at a little atmospheric air in
dwelling houses by means of a zinc plate perforated
with holes. Mr. Williams, of Penrhyn, endeavoured
to obtain a little air in this way, but what was the
surprise of that ingenious Cambrian at finding him-
self immediately surcharged for his supplemental
zinc ? In vain he appealed—the appeal was de-
cided against him. He was told that if he
wanted untaxed air, he might find it in abund-
ance upon the lofty summit of his own Snow-
doe, or on the craggy peaks of Ceder Idris.
If a man needed such a commodity at home, he must
pay for it. Atmospheric air and hair-powder fall
under the same category. But it may be said zinc
plates are a low and palpable evasion of this necessary
tax. Well, then, suppose we make up our minds to
do without any substitute whatsoever for the window-
pane, and content ourselves with knocking out a few
bricks, so as to get at a gulp of fresh air with all the
draw backs of intrusive winds, slanting showers, and
so forth—what then? Would such an aperture be a
window? Mr. Goulburn, when Chancellor of the
Exchequer, has laid down the law upon this point in
a manner that may set all doubts to rest for ever. A
correspondence took place between that gentleman in
his official capacity and the Carpenters' Society of
London, who were anxious to know how the matter
might be managed. Mr. Goulburn set their per•
plexities to rest at once by telling them that " if
they could make a hole through a wall which should
admit air without light then it would not be charge-
able." In Wieland's fairy tale the hero of the piece is
banished by Charlemagne from his dominions until
he shall have gone to Babylon, and procured a hand-
ful of the Sultan's grey beard, and four of his soundest
back teeth, and the condition was thought a hard one
at the time, even by the Paladins, who were not men
to stick at trifles. But an English Chancellor of the
Exchequer is more ingenious at setting puzzles than
the most imaginative of romance writers. But let
us carry this chapter of exemptions a little further.
As we have just said, holes that admit air without light
are exempt. Ireland, of course, is exempt from this
as from other taxes to which Englishmen are sub-
jected. Public offices are exempted—this perhaps
with some reason, considering that the exemption
is a clear and definite one, and that it is idle waste
of time to transfer money from one breeches pocket
to the other. Hospitals, too, and churches may claim
immunity from other and obvious reasons. But
why are the Universities privileged ? Why do not
the Inns of Court contribute their quota to the
window-tax, if it is to be paid at all ? Surely
Christ Church, Oxford, and Trinity, Cambridge, are
not such poverty-stricken bodies that they can come
forward with decency to ask for immunity from taxa-
tion. And the lawyers too, why should they not be
made to pay up their share of taxation ? The dwellers
in Stone-buildings and King's Bench-walk are not al
class of men unfit for grappling with the difficulties of
life—they need no dry -nursing at the hands of the
Finance Minister. Then, again, farmhouses where
the rent is under 2001. per annum, manufactories,
shop windows, counting-house windows, warehouses,
are all exempt. We can readily enough perceive the
policy of such exemptions in the cases of the classes
enumerated; but it would be just as easy to give
as good reasons for exempting other descriptions
of buildings as those mentioned. We find an
other and a singular exception, which would al-
most lead one to expect that the successive Chan-
cellors of the Exchequer have been deeply tinged
with Brahminical superstitions. A certain divine
reverence appears, according to them, due to the cow
and her produce. Dairies and cheeserooins are ex-
empted from the tax ; and here again we will admit
that there are excellent reasons to be adduced for the
exemption, but other portions of a farmhouse might
be named which certainly stand as much in need of
atmospheric air and light as the cheeseroom, but
which are yet subjected to the tax until some one
shall succeed in solving Mr. Groulburn's problem of
admitting air without light. Let us add, in conclu-
sion, that in nine cases out of ten—and certainly in
country neighbourhoods—the policy of these exemp-
tions, even as far as the favoured classes are concerned,
is more than dubious. As much money is probably
spent in contriving shifts to evade the tax and
in litigation as would be sufficient to liquidate the
claim. No doubt the window-tax is but one of many
which we must. all of us he anxious to see removed
—the question remains which is entitled to the
preference. For many reasons which will be
found stated at length in Lord Duncan's excellent
speech, the window-tax is entitled to be reckoned
amongst the first for abolition—if it doss not, in
point of fact, stand clearly and indisputably first upon
the list. But says Sir Charles Wood, " Where can I
get the money se bitch will make up the deficit caused
by the iemoval of a test of this amount ? " The
answer is ready in a form which will meet Ministers
over anu over again. The cost of the African squad-
ron, useless and mad as the expenditure is, would
snore than cover half of the deficiency ; for the other
half Lord Duncan points to the Woods and Forests,
and asserts that if this property were properly
managed there would be no pinch felt in the Ex-
chequer if the window-tax were abolished to-morrow.
Let every one who receives the little half-yearly
notice of the tax-collector consider that he is but
called upon to pay his contribution to meet the ex-
penses of the insane blockade of the African coast, and
of the mismanagement of the Crown estates.—
Times. •

MONEY MARKET.—The premium on gold at Paris
is 151 per mille, which, at the English Mint price of
3/. 17s. 101 d. per ounce for standard gold, gives an ex•
change of 25.54; and the exchange at Paris on London
at short being 25.521, it follows that gold is 0.06 per
cent. dearer in Paris than in London. By advices from
Hambtirgh the price of 'gold is 4361 per mark, which,
at the English Mint price of 31. 17e. 101 d. per ounce for
standard gold, gives an exchange of 13.10 i; and the ex-
change at Newburgh on London at short being 13.111,
it follows that gold is 0.23 per cent. dearer in London
than in Hamburgh.
The Tomb and the Remains of Alfred the Great
are to be offered for sale by auction on Thgrsday next, by
order of the County Magistrates !! ! If future generations
do not affix the burning brand of shame on this our own
generation, which permit'ed such a disgraceful act to be
perpetrated, retribution will be proved to be a fallacy, and
indignation to have discharged its shafts wide of the mark
which it ought to reach. This deliberate act of the county
authorities— this act of men on whom education seems to
have been lavished in vain—this insult to the feelings of
every Englishman who has ever cherished or nurtured as a
household theme the name, the deeds, the thoughts, and the
words of Alfred, as the impersonification of all that is great
and good in a monarch, of all that can dignify, adorn, and
elevate humanity—is to be consummated, and the moulder-
ing dust of Britain's greatest legist is to be disposed of on
Thursday next. We should have thought that the lowest
depth of degradation had been reached when the site of the
splendid abbey where his remains were deposited was co-
vered with the buildings of a bridewell ; but it is enough for
every Englishman to hide his face with everlasting shame,
to be told that the ashes of our best, our wisest, our greatest
King, are to be sold—are to be chaffered and cheapened—at s
public auction.—Hampshire Independent.
Priussrail RAILWAYS.—At a meeting just held at
Cologne it was resolved to resume the project for constructing
a railway from Middleburgb, in the directon olLimburgh,
and terminating at Venloo.