The Sun.
London, England, 1850-10-28 00:00:00

k mt,

LONDON, MONDAY, MONDAY, OCTOBER 28, 1850.

Portugal has just experienced the loss of one of
her greatest statesmen. October the 12th, 18So'
witnessed the close of a career which had commenced
in 1731, on the Bth of May, consequently the de-
ceased was in the seventieth year of his age, and pre-
pared, as far as his political reputation was concerned,
to resign a life not prematurely terminated. In the
scroll of those annals which are adorned with the
names of so many persons of illustrious character,
that of PALMELLA will shine not the least conspicu-
ously. If on the tablets of Portugal CAMOBNS
shines forth as her greatest poet, and Don HEN -•
'MOE as her greatest navigator, PALMELLA will
maintain there also a splendid pre-eminence as one
of the wrest and purest of her statesmen. His
celebrity will survive in the recollection of his coun-
trymen associated with the fame of his remarkable
colleagnes at the Congress of Vienna—with such
a'tu e 113 otiators as CASIILEBEAGEI7 NBSSBLZODB,
METTERNICH, and TALLEYRAND. Nevertheless, bril-
liant as was the part taken by PALMELLA on that

r memorable occasion, during the whole of those mo-
mentous deliberations, it dwindles into comparative
1 insignificance when contrasted with his subsequent
share in influencing the fortunes of the House of
Braganza. To PALMELLA, indeed, may be attributed
almost as large a participation in the responsibilities of
the Portuguese Government as appertained for up-
wards of thirty years uninterruptedly to Prince
METTERNICH in the government of the affairs of Aus-
tria. And, in the latter instance, it cannot easily
be forgotten that the imperial occupant of the palace
of Schoenbrunn had throughout that period sunk into
the subordinate capacity of a secretary, while his
principal administrator had risen almost to the dig-
nity of a dictatorship. With the Duke of PALMELLA,
however, the difference was that of a friend to a con-
stitutional form of government, instead of an aspi-
rant or an instrument for despotism. Having im-
bibed an early predilection for the liberal institutions
of England, he endeavoured so far to apply the prin-
ciples of our Constitution to the administration of the
affairs of Portugal as to secure a better understanding
than had hitherto long existed between the Portuguese
SOVEREIGN and the Portuguese population. While
striving in this manner to effect a beneficial change in
the political machinery of the Lisbon Government,
his efforts were interrupted by the contention which
arose between DoM PEDRO and DoM MIGUEL imme-
diately on the death of their father Joust Vl.—a
quarrel which was ultimately brought to a settlement
by the elevation of DONNA MARIA DA GLORIA to the
Throne of the Braganzas. In arriving at this solu-
tion of her dynastic difficulties, Portugal had to thank
the diplomatic adroitness of PALMELLA, to whose
genius for negotiation the quadruple alliance was
mainly attributable. Whatever may have been the
consequences of the treaty arising out of that alliance
it has never been imputed to the departed statesman
that, in acting as he did on the occasion, he was actu-
ated by any other motives than those of the most
patriotic character. Latterly, it is true, in conse-
quence of a lamentable infatuation in favour of the
CABRALS, the Duke of PALMELLA had witnessed the
declension of his authority in the royal counsels, and
at length found himself ousted from the supreme posi-
tion he had so long occupied with honour to himself
and advantage to his country.
Notwithstanding this ungrateful treatment of one
eminently distinguished by his services to the Crown,
he himself only very recently responded to it by a
generous display of magnanimity. At the period
when the Portuguese nation was embroiled in a civil
warfare which threatened at one moment to subvert
the existing institutions of the country, at the time
when the Royal Cabinet at Lisbon " paled its ineffec-
tual fires " before the then brighter luminary the
Junta at Oporto, PALMELLA, in lieu of revealing his
chagrin at the conduct of his ungrateful SOVEREIGN
by joining the ranks of her antagonists, employed
all his conciliatory skill and influential expe-
rience in bringing about a reconciliation between
the infuriated belligerents. In this, as in so many
previous undertakings, he proved to be eminently
successful; for, however quietly or unostentatiously
exercised, the adroitness of his diplomacy was scarcely
second to that of Lord PALMERSTON in bringing
about a rapid and, to a certain extent, satisfactory
settlement. The clouds which at one period
threatened to rain destruction on the head of MARIA
DA GLORIA were dissipated through the influence of
her faithful subject, PALMELLA, almost as much
as through the force of British power, acting un-
der the ministerial direction of PALMERSTON.
A brief interval elapsed, and the primary cause
of this propitious change witnessed a renewal of every
previous act of ingratitude—the Count DE THOMAR
being at the first convenient opportunity restored to
his post at the head of the Administration.
For whatever satisfactory modification is visible in
the political constitution of Portugal that country is
almost entirely indebted to the Duke of PALMELLA.
For inasmuch as corruption has crept into high
places, for inasmuch as discontent has
been sown broadcast throughout the land,
for inasmuch as the Ministers of the QUEEN
have became objects either of suspicion or of abhor-
rence, the deceased patriot is altogether free from the
responsibility of an imputation. His aim was to esta-
blish, during a blessed lapse of peace, a lapse of more
than thirty years' duration, a constitutional mo-
narchy free from all the blemishes incidental to
despotic government. To this end he strove, as far
as was practicable, to take advantage of the ex-
ample presented to European nations by the
wise and liberal fabric of the British C onstitu-
tion. Nor were these endeavours of his alto•
gether ineffectual. Many of the principles
incorporated in our written and unwritten codes were 1
engrafted upon that which, under a modified form,
still kept together in some sort of harmony and sub-
ordination the social fabric of Portugal. Yet in de-
fiance of all the incontestable advantages derived from
their sagacious and beneficent innovations, the Duke
of PALMELLA was compelled towards the close of
his career to witness the dissipation of many of his
dearly cherished dreams of improvement. In
this he drank from the bitter chalice too fre-
quently drained by patriotic statesmen. Posterity
will look to this, however, as to a misfortune rather
than a culpability, as to a subject for commise ration,
rather than one of reproach. It will recognise in
PALMELLA a diplomatist distinguished by great
achievements, a statesman unsullied in reputation,
and a patriot who indulged in lofty and noble hopes
of improvement, if he too often failed in their reali-
sation.

Next in importance to the question of the duration
of the property and income-tax is its more just and
equitable apportionment, so that every person shall
contribute to the national expenditure secundum statum
et facultates, according to his means and condition.
Nothing can be more unfair or unequal in its opera-
tion than the present system, which places th 3 same
charge upon every description of income, no matter
how derived or whether it be of a permanent or tran-
sitory character. The manufacturer, merchant, or
tradesman, whose profits are sometimes found to be
evanescent quantities, and must be looked fur at the
wrong sides of the books, are placed upon the same
footing
.with fundhulders. Their income, which is
not worth more than seven or eight years' purchase at
the outside, is regarded as equivalent to the Three per
Cents., which can be disposed of at any moment at
thirty or thirty-one years. But this, bad as it un-
questionably is, is by no means the worst part of the
transaction. The tax on funded property cannot be
levied unless the stock remains in the hands of the
parties chargeable. Nothing is paid until the divi-
dends are actually received ; but when the assess-
ment is once made under Schedule D, it is difficult
indeed to obtain a revision. Although the profits
may, and do vary considerably, the tax must be con-
tinued at the same rate as in more prosperous years.
If any abatement is demanded, the account-books of
the parties, their most private transactions, must be
submitted to the most inquisitorial scrutiny.
Nothing is respected or considered sacred from
the search of the prying officials. So that many
thousands of persons in each and every year submit
to pay the tax on income which they have not earned,
rather than pass through the ordeal to which they
must necessarily be exposed if they make any objec-
tion to the demand. Even when their accounts
would show that the trade expenses exceeded the
profits, and that loss instead of gain was the result of
their trading, they would still pay a larger sum to
the Exchequer, and their progress on " the road to
ruin" would be materially expedited by the
amounts levied under what is facetiovly termed
"an income-tax?'

Every prudent man, too, will consider it advisable '
to allocate a certain portion of his earnings to a
species of insurance fund, to guard against
the "bad debts" that must occasionally occur
in even the best regulated establishment;
knowing, too, that by far the larger portion of his
earnings are derived from his own skill and industry,
and that whenever Gld age or bad health prevent
him from continuing the control and supervision of
his affairs that had led to his comparative prosperity,
these sources of income will be closed up, he con-
siders it essential to put by a considerable pro-
portion of his profits to accumulate for the
future provision of himself and family. Let us
suppose that he is earning a yearly income of
300E—howmuch can he fairly apply to his
private expenditure ? His capitalmaybe
must
about
1,0001. or 1,2001. The first claim that m
liquidated is the tax, Si. 155., then the allowance for

bad debts, which must be at least 201. to 301., then the
premiums on a policy of insurance on his life, for say,
2,0001, which if effected when 3 oung may not coot
more than 2f per cent., or 501. a year more than the
money allocated to the "savings-fund" for a provision
for his old age, which should be at least 20 per cent.
on his income, or 60/. per annum. These various
drawbacks will amount to at least 1501., or one-half
his income, and if he can really apply 1501. to the
personal expenses of himself and family, he may con-
sider himself very fortunate. All this time the fund-
holder, with 10,0001. in the Three per Cent. Consols,
pays only the same amount, 8/. 155., although he has
the entire surplus of his income, 291/. 55., for his own
use ; and there is not the slightest necessity for his
insuring his life or saving any portion of his divi-
dends, as he is certain that his position will never be
worse than it is at this moment. We appeal to the
common sense of the :people, whether this is just or
equitable ? We appeal to the industrious classes,
who are the chief sufferers under the system,
whether they will still tolerate this glaring absurdity?
If they really feel the grievance as they ought to do,
the remedy is in their own hands. They have only
to show themselves really alive to the injustice, to
give expression to their feelings of indignation at the
injury inflicted upon them, and to give significant
hints to their respective representatives that they
will be expected to discharge their duty in endea-
vouring to obtain redress, or that if they refuse, or
neglect to do so, they will have to answer for it on
their next appearance on the hustings. The inti-
mation, if properly given, will he attended to. Sir
CHARLES WooD may learn that the system of which
he is so deeply enamoured, and which he appears to
consider absolute perfection, must be surrendered in
deference to the voice of public opinion temperately
but firmly expressed.

We have given but one illustration of the injustice
of the mode of assessment now in operation, we might
multiply examples to no end. The case
of professional men, who have no capital
whatsoever save their educations and skill
in their respective callings, is even harder than that
of persons charged under Schedule D. Every argu-
ment applicable to :the one will also bear upon the
other with additional force. If a man of this character
realises by almost incessant toil 6001. per annum, being
compelled to keep up an outward appearance of wealth,
he pays 17/. 10s. for income-tax, as much as the pos-
sessor of 20,0001. in the Three per Cents. He
must pay 1-34th part of his entire property.
Even supposing that he is so fortunate as to
be free from debt, while the fundholder,
estimating the value of his property at the present
quotations, will only contribute the 1-1,148 th part of
his property, or, in other words, the professional man,
the barrister, or doctor, must pay 34 times more in
proportion to the value of his property than the fund-
holder. Reformers of all classes—Englishmen, who
love equity and justice, consider these matters seri-
ously and attentively, and say whether you will sanc-
tion the perpetuation of a system under which such
things are not only possible but of every-day occur-
rence. Exert your mighty force, and you will
speedily obtain adequate redress.

The National Concerts, and the new chef cr orchestra
IJerr Labitzky, have afforded us an opportunity, for which
we have for many a month longed, of hearing genuine
music, applied to the purpose of the dance—of hearing
originality in the place of compilation, and grace and beauty
instead of a trick of effect. Herr Labitzky received a really
British welcome the other night at the Opera, to which he
replied by giving her Majesty's subjects some of the most
lovely music we ever heard. The Berlin waltzes and the
Herbst Blumen waltzes, have both a sparkling freshness,
combined with some of the most delicate effects imaginable.
VISCOUNT FIELDING.—This nobleman, whose re-
cent secession from the Established Church has been the
subject of so much comment, is, it may not be uninteresting
to state, connected with the royal house of Austria. His
father, the Earl of Denbigh, late of the Queen Dowager's
household, is a peer of the German empire, and also Earl
of Desmond in the Peerage of Ireland. Viscount Fielding's
wife, who has also joined the Church of Rome, is closely
related to the Earl of Cardigan. Perhaps no family has
more historical associations connected with it than this.
Lord Denbigh has now in his possession a most magnificent
miniature of Charles the First, which that unfortunate mo-
narch presented to his Lordship's maternal ancestor, the
devoted Sir Henry Firebrace, while he was attenaing him on
the scaffold. The miniature was given to Firebrace at the
moment of decapitation. It is set in diamonds in a small
ring. The baronet's granddaughter and heiress, Hester,
married Basil, fourth Earl. The first Earl was a devoted
Royalist, but, strange to add, his son, the second Earl,
espoused the opposite cause, and while the father fought
under the royal banner at Edge Hill, his son, Viscount
Fielding, was on the right wing of the Parliamentary horse,
which broke the left wing of the King's cavalry. The name
of Basil Fielding has been well known in literature. Should
Lord Fielding survive his father, his principal place of abode
will be at the manor of Lutterworth, celebrated as being the
scene of the birth and death of the celebrated John Wick-
liffe, the first preacher of the reformed doctrines in England.
Sunday Paper.
ATTEMPT TO ESCAPE FROM MILBANK PENITEN-
TIARY.—A few days since a most determined and well.
contrived attempt to escape from the Penitentiary at Mil-
bank was made by two convicts confined in that prison,
From the profound secrecy observed by the officers of the
gaol relative to this mysterious affair nothing beyond the
subjoined facts of tie attempt to escape and the recap-
ture of the two prisoners has transpired :—lt appears
that by some means, not at present ascertained, the two
convicts were supplied with false keys to open the prison
doors, and during the absence of one of the guards con-
trived to get out of their cells, which adjoin, and make
their way to the turnkey's room, where they possessed
themselves of the cloaks and caps used by those officers
during their night watches. So effectual was this disguise
that it was only by the voice they were recognized. In
passing along the gallery one of the guards on duty hap-
pened to hear a noise as if some person was moving about,
and knowing that there was no officer in that part of the
prison at the time challenged them, and, having received a i
reply that did not appear to him to proceed from any of his
brother officers, made an instant alarm. One of the pri-
secers immediately fled back to his cell, throwing off the
cloak in his retreat, the other was captured with the cloak on
him, and both were conveyed before the governor. A very
rigid inquiry into the circumstances attending the possession
of the counterfeit keys has been instituted, and is at present
proceeding; but in what manner they were introduced into
the prison is at present unknown. It is supposed that had
they succeeded in opening the gates it was their intention to
have liberated all the prisoners in the cells they would have
passed in their transit.
ALLEGED CRUELTY TO LASCAR SEAMEN.—On
Tuesday last a resumed inquiry into the death of Dorgayah,
one of the Lascar seamen who recently died on board the
New Liverpool, in the Southampton Docks, was held before
Mr. E. Coxwell, the borough coroner. Mr. Pocock, who
appeared for Captain Fowles, said that every facility should
be given for the prosecution of the inquiry. The principal
witness examined was the " serang," waose evidence was in-
terpreted by Captain Lake, and who having after some ob-
jections from Mr. Pocock been sworn on the Koran, deposed
to the inferior quality of the rice served out during the voy-
age, to the badness of the fish, and to the want of several
articles of diet, which it was customary for the supply of the
Lascars to be provided by the captain. Thomas William
Yeathere, steward on board the vessel, gave evidence favour-
able to the captain and in some respects at variance with
that of tke " serang." After which, the Coroner having read
extracts from the regulations under the Act 4th George IV.,
chap. 80, for the guidance of masters and owners of ships,
proceeded to sum up. It was clear from the medical evi-
dence that the Lascar had died from sea scurvy; if they
were of opinion that the scut vy had been caused by wilfully
withholding the provisions which ought to have been sup-
plied during the voyage, they would then return a verdict of
wilful murder against the person whose duty it was to have
supplied them, and who had wilfully withheld them. It
they ware of opinion that they had been negligently with-
held, they would return a verdict of manslaughter against
the person by whom they ought to have been supplied
The jury then retired, and in about half-an-hour retnrued
a verdict of " Manslaughter" against Captain Rowles.
who it was discovered had left the court, and against whom
the coroner said he should issue a warrant.—ifampshire
Independent.
We are assured that there is no truth in the state-
ment which has appeared in some of the public journals, that
Sir Alexander Cockburn, the Solicitor-General, has accepted,
or intends to accept, the vacant puisne judgeship in the
Court of Exchequer. It is only surprising that the report
should have been credited, for the practice of the Learned
Gentleman brings him in nearly three times the amount of
salary attached to the vacant puisne judgeship ; while, with
his great talents and high standing at the bar, he may rea-
sonably aspire to some higher judicial office than the one
which rumour has represented him as willing to accept. It
is unnecessary to add, that the reports about a vacancy in
the representation of Southampton are, of necessity, equally
unfounded.—Advertiser.
aveso
importationsrecen live
ereceattetlde
attFenotnioEnltGoNthCe CATTLE.—lye e b
from the continent that it would not be necessary to refer
again to them so soon were it not that they have further
assumed a new feature of interest and importance in the
increasedlextensive arrivals of horned stock from Denmark.
It will be recollected that the arrivals from the state men-
tioned have not been so regular as those from Holland,
and therefore the r-cent arrivals possessed interest on ac-
count of their comparative novelty, and this interest is
vastly augmented by the fact that the individual cargoes
from Tonningen, the produce of Denmark, not only exceed
in extent all other supplies of the kind. but have now also
far exceeded in number all previous arrivals from Denmark,
which have hitherto been confined to two or three arrivals
at most in the course of a week. The steam-ship Trident.
from Tonningen, has brought 286 head of oxen and cows and
40 sheep ; the Tigee, fro n Tonningen, 234 oxen and cows
and 41 sheep; and the Wilberforce, also from Tonningen,
204 beasts and 10 sheep, the produce of Denmark. The an-
nouncement of tbree arrivals of the kind from Denmark, and
to such an extent in one day, will be amply sufficient to show
the importance which these supplies from that state have
now assumed, being altogether unprecedented from that or
any other foreign state of Europe. The fact of powerful
steam-ships being employed in the traffic is important evi-
dence of the interest attaching to this entirely new branch of
the foreign cattle trade.
It is reported that Mr. D. Hill, Queen's Counsel,
Recorder of Birmingham, has been offered, and has accepted,
Mr. Baron Rolfe's seat in the Court of Exchequer, in the
event of the Learned Baron being appointed to the vacant
Vice-Chancellorship..

SATANIC.-Will Horace Greeley please to inform
the poor Irishmen of New York, what has become of the sum
of 23,000 dollars which they subscribed, out of their earnings,
to make a revolution in Ireland ? Answer, old Slievegamon.—
New York Herald.