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

L9NDON, THURSDAY, FEBRUARY 19, 187.

Mr. GLADSTONE has joined issue with the
Chancellor of the Exchequer on the proposed aug-

nictitation of the tea and sugar duties. The Right
Hon. Gentleman has givaa notice that on going

int) Committee of Ways and Means, he will move
a resolution, that " the house will not grant any
addition to the rates chargablo by the Customs

Duties Act of 1855 on the articles of tea and
sugar." This is meeting the queEtion fairly and
distinctly. It is far better than the compromise
suggested by the deputation from the impotters
and dealers in tea to Sir G. C. LEwts. These
gentlemen were induced to agree to that middle
course in order to avoid the serious losses
which might otherwise be sustained in
consequence of their undue confidence in
the Parliament and Government of the
country. But they ought to have relied on the
justice of their cause, and insisted on the com-
plete performance of the promises they had re-
ceived, or at least of the honourable understand-
ing entered into. Any departure from the
straightforward course is to be deprecated, and
although parties, threatened with a direot rob-
bery, may be willing to pay a species of " black
mail," in order to save a portion of their pro-
perty, Parliament ought not to sanction such a
composition.

We yesterday explained the manner in which
the importers and dealers in tea were induced to
enter into very extensive contracts, in consequence
of the existing law, corroborated by a distinct and
positive answer from the Financial Minister, re-
specting the time when the reduced duties would
come into operation. If ever Ministerial faith
were unequivocally pledged to a particular policy
it was that there should be no alteration, at all
events, in the tea duties. Nor can any
sudden or unexpected emergency be alleged
so as to justify the contemplated change.
Ths revenue is, in every respect, as flourish-
ing, and the reductions in the Naval and
Military Estimates as extensive as could reason-
ably have been anticipated. Sir G. C. LEWIS
could, therefore, on these grounds have no justi-
fication for changing his mind. But the facts,
coupled with the significant hints in the Times,
as to the oscillations of the needle of the War
Income Tax settling steadily down at the point of
April, 1855, and the declaration that it was
utterly useless for the people to attempt t 3 struggle
against their destiny, prove beyond the possibility
of doubt that the Financial Minister had made up
his mind to avail himself of the " pettifogging
quibble," respecting that which he now assures
the nation " was the result of a mere accident,"
and that being driven from that slight conve-
nient entrenchment by the decided manifestation
of the popular will, he fell back on the tea duties
as a mode by which through another quibble,
even less defensible, he might recoup a consider-
able portion of the 5,000,0001. he was about so
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 I
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 scoria to
avail himself of such a plea ; and we
are convinced that in private life Sir G. C.
LEWIS would himself be the first to
repudiate with just indignation any adviser that
counsellor] him fn ffilrei an 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
thoroughgoing a red-tapist to hesitate for a mc-
ment as to the course to be adopted. The appeal,
therefore, must be to Parliament ather than to
Parliament
the Ministers; and that appeal e now 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 entered into 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 alto-
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 to. A further alteration,
such as that proposed by the Chancellor of the
Exchequer, 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 1846 is not to be disturbed. We trust,
then, that Parliament may agree to Mr. GLAD-
STONE' s proposition, and distinctly and positively
refuse to 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 Rouse had rushed
out, and left not evon a quorum on the benches,
actually began to 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 millions of the War
Income Tax yet remaining on the year 1857

and that ho intended to retain that
two millions per annum extra for two
years more. Six millions, therefore, of War In-
come Tax we are to pay after the deduction of Cie
ninepence in the pound. Pretty well that. And
of the
nine millions given up, four millions is to
conie back by 1860, when the tax, it is said, will
et
he ae
eG;LADUSTOwz zhnct
e nA
at
of any rate it would cease under
But this is not all.
We will take the three
years for which he professes to legislate—
namely, those which te • rminate
1861. What does he g in April,
et back by that time
of the nine millions he now proposes to
remit—he gets back in that time at least TWELVE
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

4,000,0001. be gains by the whole of the war rates

which he retains on tea. 4,500,000/, he as cer-
tainly gains by the war rate on spirits. These
amount to 12,500,0001. Allow half a million for
sugar, coffee, &c., which we believe to be consi-
derably under the mark, and a million for
the increase in Excise and Customs, and
we have fully FOURTEEN MILLIONS taken in three
years for giving up nine millions this year. We
are to pay, moreover, the 1,500,000/. on spirit
duties in perpetuity. Sir CORNEWALL LEWIS is
truly an admirable fiscal pawnbroker. He lends
us some nine millions of our own money, and
takes it back in three years' time with full fifty-
fire per cent, interest ! Thrifty sacrifice that !
The joke was, that Sir CORNEWALL gravely re-
counted to the House the reductions he had
made. " The total amount of taxation which I
propose to take off in the present year, &c.," said
he, " will be found in the following table, and
forthwith he enumerated remissions of duty
on malt, tea, coffee, and sugar, as well
as on income. Had the Premier used
such language, we should naturally hare set
it down to waggery ; but, of course, no one sus-
pects the worthy Baronet of that. The War
Malt Tax, he well knew, was no remission of
his. It went, because, by the Act, go it
must, and he dared not dream of re-
imposing it. On all the other articles he
actually proposes to retain war rates of duty which
he has no legal title to at present, retaining a part
even of the War Income Tax itself, and yet comes
telling us of what he " takes off." Was " takes
off " a slip of the tongue for "lays on ?" for that
is the truth of the case.

Of course the necessary incomil must be raised
somehow—only let us not be hoodwinked. Let
us be told plainly that nine millions of
war tax is to cease in one shape this
year, but two millions of the same tax to remain.
Let us also be frankly bid that for the nine
millions taken off fourteen millions are to be de-
manded back again by 1861. But the question
which must be unsparingly canvassed on Friday
next, and in the whole debate on the financial
scheme, is, how the estimates can be safely reduced.
We have seen the effect on this year's estimates of
the national declaration that it would not pay the
ninepence. Equally salutary would be the decla-
ratim by Parliament that it would not pay more
than fifty millions, or thereabouts, per annum.
A committee on the estimates would soon teach
our Government hew to adapt them to a reason-
able national income.

The Reports of the Inspectors of Factories to
the Home Secretary, for the half-year ending tlst
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 cued
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 ! 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.roill-
gearing, may still be compensated either by sum-
mary proceedings before a magistrate, or
by an action at law for the bodily injuries
he may have sustained ; but if a young
peroon be vi Ara, 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 1 In other words, persons who
are well acquainted with the dangers their em-
ployment 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 I 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. HOR-
NER, HOWELL, REDGRAVE, 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 pro-
cedure under the new Act. By its provisions
they were empowered to ref9r 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 ? 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. CUBITT, principal engineer, at the
works of ROTIIWELL 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 arid give evidence on oath.
From tribunals so constituted what good could be
expected ? 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 Home Secre-
tary for their improvement.
The want of a comprehensive system of regis
tration of births, &c., 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'rig 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 tt)eir part, unavoidably imperfect.
The average increase in the number of factories
from 1838 to 1856 was, it swears, at the rate
of 32 per annuli, ; while from 1850 to 1856 it
has been at the rate of 86 per annum. In the
former period the increase was confined to cotton,