The Sun.
London, England, 1844-04-26 00:00:00

TAX ON THE TRANSFER. OF
REAL PROPERTY.

We bespeak the b
,a i:• of our readers to
the following arti • , • • n li-s•e of' circula-
tions 11, a write Ity, 4•4" It CIPCkIeS
one orate gross eVief ted upo.A thenation,
nation, even by jock's* legigatore
The Premier' itving''`eaceek-led.in..-iinpOsing an in-
come-tax, for th issksTe:,e of rpseang the, deficiency in
the revenue, and. le`aiskri•owletigeet iliesluality of such
aoptearxiitheion reningarrs ot
o' sil-Vs inquisitorial
asv 1 portion of the
public—the commercial and trading classes especially
—it can. scarcely be necessary to offer an apology for
suggesting measures which, if adopted, would entirely;
obviate the necessity for so objectionable an enact-
ment, and render its immediate repeal practicable.
In the year 1798, Mr. Pitt brought into Parlia-
ment two Bilk one for imposing a probate and legacy.
duty on personal property, the other for levying
similar duties on real property. The first-named Bill
passed into a law, and for forty-six years large sums
have been raised by ire operation ; but the second Bill'
was abandoned, and from that time the owners of real
property have been exempt from those contributions
to the exigencies of the State which their less for-
tunate figlow-subjects have been burdened with.
May it not be said with perfect truth, this is great
injustice? And may it not be fearlessly asserted
that now, when the deficiency in the revenue requires
extraordinary supplies, that such an enactment of
duty on real property ought at once to be resorted to?
Let the amount, principal and interest, for forty-six
years, he calculated which such a duty would have
produced, and it will be found that a sum of three
hundred million pounds has been retained in the (!of-
fers of the landed interest. Is it not, then, high time
that such a measure should be insisted on, and ought
not the country loudly to proclaim its sense of the
injustice of such partial taxation ?
Surely, on every principle of equity and good faith,
the Government is called upon to avail themselves of
this resource, which, it is clear, would furnish so large
a supply of revenue as to render an income-tax wholly
unnecessary.
Startling as these assertions may appear, a re-
ference to figures, it is believed, will satisfy
the most incredulous. The amount of the whole
property in England, or, rather, Great Bri-
tain, has been estimated at 3,600,000,0001.; now,
assuming the whole of it to pay duty once in
every thirty-three years, the annual amount deriv-
able therefrom would be 4,454,0001., and as the yearly
produce of the duty on personal property is about
1,869,0001., it follows that real property, which is
chiefly in the hands of the nobility and rich common-
ers, is exempted from an annual payment of about
2,585,0001., which in thirty-three years, would
amount to the enormous sum of 77,564,000/.
How long is such a state of things to exist? Within
a few weeks several of our most wealthy Peers have
been removed by death, and their enormous landed
possessions and houses have passed to their families..
without one shilling being levied on the transfer, for
the use of the country ; and vet who could complain
if such duties were levied ? 'Certainly not the dead,
and surely not the survivors, with any semblance of
justice ; for to satisfy selfishness is no part of the duty
of society, or of governments.
The less fortunate holders of personal estate are
daily and hourly contributing of their substance,
while those of them engaged in trade and commerce,
are, from dire necessity compelled to retain in per-
sonals the whole or greater part of their property,
or their operations in business would at once come to
an end; but the landowner may add, year after year,
to his estate, and yet be exonerated from all charge
when that estate shall pass from him to his sur-
viving relatives. If our Legislators can be imbued
with these sentiments—if the British public speak
out, and demand, in firm and energetic language, the
adoption of a probate and legacy duty on real pro-
perty, then may England hope to be relieved from the
continuance of that most hateful and oppressive im-
post, the income-tax.
In calculating the real property of Great Britain, it
must not be forgotten to include all houses that are
not leasehold ; and also growing timber. The above
calculation was made about thirty years ago; since
which period a great increase has taken place in the
value of real property, and if an estimate were now
taken, the amount would surprise all but those who
possess it.
Sir Robert Peel says, that neither William Pitt in
the plenitude of his power, nor any minister since,
has ever been able to tax real property with the
legacy and probate duty. The reason is obvious,
that both Whigs and Tories are equally interested. in
opposing such a tax.
-Mr. Pitt did carry two Bills through the Commons,
one for taxing real property, and the other personal
property ; the former was carried by one vote, viz.,
the Speaker's. However, it never passed iota a law,
and it asserted that the landed proprietors went to
11'illiam Pitt, as was ascertained from his secretary,
and said, " If you pass this law, you will be no longer
Prime Minister."

P.S.—ln the year 1812, Mr. Colquhoun estimated
the property of Great Britain and Ireland, at 4,000
millions sterling.
In the year 1832 Mr. Macqueen estimated the
same at 6,186 millions.sterling.
If; upon this amount of property, the duty was
properly levied to any amount, a person might pos-
sess, and not allowed to stop short at one million, as
is now the case,—it Leing well known that very
many of our Nobles, and some rich Commoners
who have lately died, and many now living, are in
possession of property from three to ten mil-
liens,—these amounts would bear a duty upon a
sliding scale upwards, namely, as the property in-
creased, the duties increase; and the Minister would
then have more than he wanted. This would give
him an opportunity of relieving the country of the
taxes tbat oppress the poor, and, of course, the ex-
pense of the tax-gatherers, Custom-house officers,
preventive service men, and other officers now em-
ployed in collecting the taxes, too numerous to men-
tion. If a scale was enacted on all property, and not
on Sir Robert Peel's sliding favourite, it would then
produce from twelve to fifteen millions annually, and
only do justice between man and man; but it should
not begin too low, as it does now.—Liverpool Mer;
maw.

HINTS TO MAKE HOME HAPPY.

TO HUSBANDS,

..,.
Keep np the practice of reading the paper during the whole
of breakfast time; of allowing yourself to be spoken to half-
a-dozen times before you answer, and then of asking your
wife what it was that she said. Upon her telling you, make
some reply which is nothing to the purpose, as if you were
thinking of something else.
Having Leen out over night at an evening party, which
your wife was prevented from going to by indisposition, en-
tertain her the next morning by a minute description of the
young lady yotr danced with, descanting on every paint as
enthusia.stically as possible.
Take frequent opportunities of praising•features and per-
sonal peculiarities which are as different as possible from
your wife's. For instance, if she has blue eves, say how.- volt
like black; if dark hair, how much you adinire light ; infs.:l:el
is tall, remark that you prefer a moderate height; a 1
short, be constantly quoting Byron, to the effect that cl J
you
" hate a dumpy woman."
Some wives are very particular about their fenders. Should
this be the case with yours, always use it for
t,yeour footstooli
arti-
When fresh drugget has been laid down On I
shoes.
cularly if it is a rainy day, invariably
morning, that the room
Di:4cover frequently, on a cold r "'windows open. On the
is close, and insist on having the; forget to scrape your
height of the dog-days,
other hand, he as often, during
t isthall oblige
however,
you to keep
affected with a chilliness, which .
them shut.
things ready,
esti oe'naZl, very
sel-
domreturn I t the appointedno
k•oer, nttended to.
complain that you ,are sayer
or your vegetables, should happen
If your fish, your.t
l'ecr)o.noi eilleilo'noterdtill ad itilltarerrutliruilt:o:tdst,i'xa:lLta-/fictnd i
ng.
-humour but -
fluent like some people,express it as
your disappoili
accidentally to be ii little under. or over done, never smother
mai yonb but,
tall
if, apnodssriebmlea:r:iii:dl asonmiell
rest of the evening. Be never quite satisfied with what is
set before you, ~
IT
dish ; or if not, quarrel with the arrangements of the table.
If you can find nothing else to grumble at, think of some-
thing that you would have liked better than what has been
got for you, and say so.
Wives occasionally make pies 'and puddings, with a view
to a little approbation. Never bestow this on any account;
but always say you wished these things were left to the cook.
Knowing that there is nothing but cold meat in the house,
bring home, every now and then, half-a-dozen men, unex-
pectedly; to take pot-luck with you. Your wife will pro-
bably sit at table flurried and uncomfortable, in which case,
amuse them by joking at her expense
Should you chance, after dinner, to be affected by A slight
drowsiness, never resist. it. because you wife wishes to chat.
with you ; do not mind her, but go quietly to sleep.
. When you have an evening party at your house, Come
home to dress just as the company is beginning to arrive.
• Should you find yourself at eleven o'clock at night among
a set of bachelor friends, and be offered a cigar, always stay
and smoke it, and another after it, if you like, and, if you
please; another after that ; in fact, as many as you find agree-
able, Never troubling yourself for an instant about keeping
your wife and the servants up.
In short, on all occasions consult studiously your own in-
clinations, and indulge, without the least restriction, your
i every whim and caprice ; bat never regard vour wife's feel
ings at all ; still less make the slightest allowance for any
weakness or peculiarity of her character ; mid your hone
will assuredly be as happy t;s you deserve that it should
—Ponch. ,

The Melodiets' Club gave their third dinner last
evening, when there was a numerous muster of members.
STA a Ci.un —The members of this club have ap-
tbr their annual white bait
Greenwich. ,In the evening
diP(ti.jiiilsilllti'etritlleatlitVdetel(lenal3:l:l-17eigal‘al'b'':{111;8tti,; which a great number of in-
vitations have been is.sued.
MuRDEn AND SUICIDE AT BELPER.—The inquest
on the lxxlies of Yeomans and his wife was concluded yester-
day, when, after the examination of several witnesses, the
Coroner said that probably sufficient evidence had been
adduced, and the jury then-declared that the evidence of that.
day -cortOborated their opinion of the day before, and re-
turned a verdict. " That. William Yeomans killed his wife
while labouring under a fit of temporary insanity, and after-
wards, during the continuance of the same tit of insanity,
'destroyed himself by cutting his throat." The Coroner, on
receiving the verdict, said that his opinion remained un-
.chaused. that the verdict wan the jury's, and not hie,- and
that! e thought nothing like satisfactory preof cf insan4,y
had betu giVez Thus terminated this plaid