The Sun.
London, England, 1845-10-16 00:00:00

laceeitiit -11t1t4

LONDON, THURSDAY, OCTOBER 16, 1845.

In tht last number of the Edinburgh Reim there is an ar-
ticle on a work by Mr. MCITLLocn, called "A Treatise on
the Principles and Practical Influence of Taxation and the
Funding System." This is a comprehensive title for a book
published in a country that surpasses all others in taxation
and in the amount of its public debt, and from the introduc-
tory remarks of the reviewer we anticipated much informa-
tion on these important subjects, and entertained hopes that
political economy at last had discovered some means by which
taxation might be lightened, and the enormous debt which
oppresses us might be diminished. The exordium would lead
to such an inference. The author is extolled to the skies by
the writer. " This work," he says, " embraces one of the
most extensive and pre-eminently the most prac-
tical department of the all-important science to
which it belongs; and it comes to us recommended
by the authorship of one of the most distinguished culti-
vators of that science." And further on—" It need hardly
be said that a writer at once so deeply versed in scientific
deductions, and so thoroughly conversant with statistical de-
tails, is peculiarly qualified to meet such a subject as taxa-
tion, in which conclusions drawn from abstract premises and
general principles continually demand the correction of prac-
tical knowledge." We had looked at the work and tried to
derive some advantage from it, but in vain. This mishap we
:attributed to our ignorance of political economy, and the
peculiar phrases which Mr. M•Cunnocit uses in conveying
his sentiments to the public, and we, therefore, after this
high praise in a journal so celebrated for its ability and
especially for its numerous articles on the princi-
ples which regulate the economy of trade, cotn-
tnerce, and manufactures, expected to find some light
thrown on the chaos of confusion, and to behold at a
glance the discoveries made by one " so deeply versed in
scientific deductions and so thoroughly conversant with.
statistical details." But miserable was our disappointment,
for the reviewer seems as much bewildered as ourselves.
He, in fgct, can make nothing of the work, and when he
tegin3 to analyse its parts lie only points out faults, or de-
re:As, or contradictions. In the very first page we find that
the work contains no great amount of absolute novelty, and
that so much deep study and careful observation have sug-
gested but little in the way of practical amendment and in
the second page the writer boldly speaks out, and as-
ts that " it would not be easy altogether to recon-
cile in Mr. M'eunnocit the theorist with the statisti-
dal." Ile gives a good reason, too, for this
left-handed blow at "so able and experienced a writer."
M'euttecir, in alluding to the condition of the working
classes, states that during the last twenty or thirty years,
notwithstanding a considerable reduction of taxation, "their
condition has certainly not in any degree been improved, but
has rather, we incline to think, been sensibly deteriorated.'
To Which his eulogist sarcastically replies :—" In sonic of Mr.
M'CuLtocti's previous statistical inquiries he seems, if we
recollect rightly, .to have proved that during a period in
which the population of England has doubled, its agricul-
tural produce, chiefly for the use of man, has quadrupled;
and this although, in the interval, England has become an
imp;:rting instead of an exporting country; from which it
follows that an Englishman at this day eats twice as much as
his ancestor eighty years ago—a fact difficult to digest in
itself; more difficult still when we are informed that for thirtY
years the condition of the great bulk of the people has }..„:„
falling off." This shows that political economists, as •well as
liars, ought to have good memories. Throughout t'ne whole
review of the work simtlar criticism prevails. 'Ara do not
find one principle laid down which bears the tee'
t of examina-
tion ; and though the writer, to keep up the appearance
with which he commenced, throws in Ir,iv and then a little
"soft sawdnr," he is evidently highly "..tissatisfied with a pro-
duction which comes forth with sur:n high pretensions. We
are not surprised at this, for reel,4-- it contains nothing new
except staggering dogmas, -,vithout any attempt at elucida-
tion or the slightest 7.00 f. It abounds with all the stock
pidea or
of political economists, and expresses a common
or the plair.es,l, proposition in such a complication
of high-soundin'4 words and peculiar phraseology, that ordi-
nary readers cannot arrive at the meaning without trans-
lat in,, the
- paragraph, and sometimes the whole chapter, into
plain English, and after sifting it are astonished to find no-
thing but chaff not even grain of wheat. Such phrases
Its these meet you at evert-oti:te
,incidence of taxes," " the
natural or necessary price ofrnl-a—b‘o‘ " population increas-
ing with appalling rapidity," " the ir;or"fem.hediahle helotism of
the great majority," " the horoscope
capital,the system,"
" net or
taxable incomes," " funds, mortgage 3,
fifty other terms of the same stamp, toulichindhuostry," and
should not object, if they were used in such a inay awsevterwe
pro-
duce any good effect, or afford the least consolation
for the enormous taxes under which the population, and
especially especially the working population, labours. But they ah
come to nothing. Population is increasing at a fearful rate:
WATT and ARKWR/C.LF.T, and others so celebrated for their
wondrous inventions 'and discoveries, are the great culprits;

even the poor Irish are blamed for coming over to this coun-
try, and reducing the comforts of the English population.
The command of the CREATOR " to increase and multiply "
is to be disobeyed, though the world is not yet half-peopled;
the condition of the labouring classes is every day becoming
more and more deteriorated ; and then comes this sage re-
flection :—" There may, however, be, and we trust there are
countervailing principles at work, of which we cannot at
present trace the operation; and at all events we are, whether
for good or for evil, too far advanced in manufactures to
think of seriously checking their progress." And what does
he recommend in the meantime ? " Opening additional
markets for our manufactured goods, lightening the bur-
dens of the lower classes, and repealing or mo-
difying injudicious or oppressive' taxes." Why, the
first would act precisely in the same way as WArrs's and
ARKWRIGHT'S inventions, for the manufacturing population
increase or diminish according to the demand for their labour,
and by lightening the burdens on the industrious: classes new
burdens must be cast on others, of course on men who have
capital in land or money, and according to his own showing,
this would "lessen the means of capitalists to employ labour
and increase the temptation to carry capital abroad; and it
has not yet been shown how a measure productive of such re-
sults should be otherwise than injurious to the labouring
classes." But he even despairs of his own remedy, and it is
not to be wondered at, after such a jumble of confused ideas.
" When this has been done," he sums up, " Government had
better pause; and, how unphilosophical soever it may seem,
the safest course will then probably be to fold our arms, and to
leave the denouement to time and PROVIDENCE." We have
only srace to notice two or three of the glaring contradictions
and unfounded statements with which the work abounds.
Mr. M'CULLOCII contends that every shilling raised by the
income-tax is so much deducted from the fund for the em-
ployment of labour; that it lessens the means of capitalists
to employ labour, and increases the temptation to carry
capital abroad. Why, any man who possesses common
sense, without a particle of that science called political
economy, knows that there are as many false statements
here as paragraphs. The money raised by the income-tax
is not thrown into the sea; it still exists, and forms a
fund for the employment of labour, either in
improving or forming harbours ; in constructing
machinery for steam-vessels ; in building ships,
and making railroads, bridges, &c., for the service of the
country. And if a heavy income-tax drives capital to other
countries, has not every tax. the same tendency ? If fa-
milies find themselves burdened with taxes here more griev-
ously than in other countries, or if manufacturers ascertain
that they can carry on their trade on the Continent at a
cheaper rate, they would be as likely to emigrate for one
tax as for another. But, after all, these high taxes do not,
to any perceptible extent, drive capital abroad. This is a
mere bugbear, to be found only in the imagination of the
author, and at direct variance tco with one of his indis-
putable dogmas. What country ever was so taxed as Great
Britain during the war with France ? The income-tax
alone was three times heavier than it is now. Did
capital emigrate on that account? Not in the least, and
M'CULLOCH is our authority, for he is of opinion that all
taxes, when judiciously imposed, and not carried to an op-
. pressive height, occasion an increase of industry and economy,
and but rarely encroach on capital.' " Nay, he deems it pro-
bable that " the capital of this country, notwithstanding the
enormous expenditure occasioned by the American and late
French wars, is about as great as it would have been had we
enjoyed profound peace since 1770." What is to be done with
a writer like this? It is impossible to bind Mr. M'CULLOCH
to anything, for what he advances as an indisputable fact
in one place, he contradicts in another, and leaves the reader
at an utter loss to know what he means by " true" and what
he means by " false." The perusal of the work has only
more confirmed us in the opinion of Mr. COBDEN, who, in
animadverting on M'CuLLocn's notes and comments on the
" Wealth of Nations," said that he was a good collector of
statistical facts, but a miserable political economist, and in
attempting to elucidate the theories of the immortal ADAM
SNirria, had "only made that obscure which before was
clear."

Madrid journals of the 7th inst. announce that after a trial
of several days LOPEZ, MADoz, CORTINA, and others, ac-
cused of participation in the revolt at Alicante, had been ho-
nourably acquitted. The Gazette publishes two royal decrees
one reducing the duty on potash to ten per cent , ad valorem
and the other making certain regulations relative to the im-
portation of cinnamon. Some business was done on the
Bourse at last. The Three per Cents. were quoted at 323/4
cash, but nothing was done in the Five per Cents.

Most of the Paris journals advert in strong terms to the
comments made by certain London papers on the late dis-
asters in Algeria, and the general impression appears to be
that, in England these events have excited universal joy.
Such is far from the fact. The public disapprove of the
system of warfare carried on by the French—of their
razzias of cattle, destruction of property, and carrying off
women and children—and regret that the brave troops of
France should be instruments of a system contrary to the
usages of modern war; but, at the same time, lament tha
these troops should be made the victims of a course
of policy for which the Government are responsible
and which, if not stopped, will lead to the extermina-
tion of one or other of the contending parties. We
admit that some English journals are to a certain extent
liable to the charge, and that they have indiscreetly seized
the opportunity to make attacks on the French at the
time when they are least fitted to listen to advice or reason.
The Journal des Debuts, that has long manfully rebutted the
attacks of the Opposition against England, is even compelled
in this instance to give way, and join in reprobation of
articles which only tend to prolong and increase national
antipathies. We give an extract from the article, at the
same time protesting against the sweeping charge of the
Opposition, which includes the whole of the London papers :
" We are grieved," says the Ministerial paper," to be obliged
to notice the detestable spirit which animates, in the present
circumstances, nearly the whole of the British press. Their
language forms a contrast, not very creditable to them, with
that used by the French press at the time of the disasters
of the English army in Asia. At that period we expressed
the greatest sympathy for the fate of so many brave soldiers
who bad fallen victims to savage treason. To-day, the Eng-
lish journals can only compassionate traitors. Let them
triumph at their ease. We prefer the undisguised manifes-
tation of their joy to expressions of hypocritical philan-
thropy. The French who fell in battle died nobly and glo-
riously, and require no illusory condolences. We will not
cffend their memory, nor dishonour their triumphant fall, I,y
seeking, in the history of the English nation, all the cr'.mes
which the scourge of GOD should have visited and puriished.
Such reprisals would be unworthy of us. But, whe•a we be-
hold certain organs of public opinion in England. thus trans-
form acts of shameful perfidy into providentia: chastisement,
we shall in future be able to appreciate the extent of their
political morality, and the sincerity of ttsose Christian senti-
ments which they proclaim on all occasions with so much
fervour."

Tuese remarks, coming from such a source, are greatly to
be regretted. It is not for the interest of this country to
quarrel with France, and when the French see such charges
made by a Government paper, they cannot fail to believe
that our object is to take advantage of their difficulties and
provoke a war. A report prevailed at Marseilles as well as
Toulon, that another French column, consisting of 200 men,..
had been surrounded by the Arabs, and forced to lay down
their arms. Another version declares that this affair related
to the column of General CAVAIGXAC, which, although 600
in number, had surrendered, after having lost three-fourths
of the men.

The following account of this event appears in the S'ana-
phore de Marseilles of the 10th : _

" Just as the Ville de Bordeaux was on the point of quitting
Algiers, rumours of a new check experienced by our troops began
to circulate. Persons who, by their position and relations with
the superior officers of the army in the province of Oran, are in a
condition to be well informed, had just learned the following sad
particulars, which were unfortunately confirmed to one of the p
sengers of the Vile de Bordeaux by one of the chiefs of the naval
department at Algiers :—The garrison of a small camp had applied
to General Cavaignac for a reinforcement, which its numerical
weakness, in the centre of a country in open revolt, and traversed
wishing to reduce
his effective force sent, with
The General not
by the numerous bands of Abd-el.Kader, render indispensable.
ed for &Al se ' A d were
recover ye rvice. etachment
sufficiently
that object, taken from the different hospitals, 200 men, who,
considered
few leagues when it was surrounded by an
bad only marched a
abs belonging to the army of Abd-el.
of Zouaves was ordered to accompany them. Tbe amen column
immense multitude of Arabs
the 200 soldiers were
compelled to lay down their arms,stance, since the con,- .of
impossait:bdle'became the prisoner.
eemfigtsf _ the guest, in
AKbdad.eeri..KadAell:es.rishtiasncise
the
.rabs.'.
no accounts had
At the hour of post on Monday
which a party of French soldiers surrendered to
reached the Government. The j°""...als still continue the
attacks on Puo,Enun's insolent IP':ter. The following article
which apT:;ears in the Algerie a Paris journal, is the best we
have BP.en on the saki
P:zt and makes some disclosures er.-
title/A to credit
" General I
_:amoriciere has written a confidential letter to Mar-
shal Bugt'Aud on the state of Algeria, in which he speaks of the
graTity ofthe late events, but adds—' It is, however, on such great
°cations that men of mind show themselves.' Marshal Bugeaud
hawks this letter throughout Paris as an avowal by General de
Lamoriciere of his own insufficiency. This is too ungrateful. If
we allude to such intrigues, it is because they have ;?`some public,
zitigeaud Algeria is lost. In
and are revolting to all men of right feeling who are constantly
hearing repeated that without Marshrj,
a letter which has been conlalunicated to 200 persons—a letter
from the hand of Marshal I3ug-eaud, General de Lamoriciere and
General Cavaignae ate accused of having, by the faults they have
committed, been the causes of the late events. The one is
reproached for having suffered the garrison of Djemma Ghazaouat
to make a sortie, when it ought to have defended the place by re.
mining within the walls; of having scattered the troops of hi.
subdivision in detachtnents of five hundreds, so as to enable the
enemy to cut them eff in detail. The other is rebuked for having
created small posts, which paralysed the action of the eight or ten
battalions at El Kamis, Bel Oud, Bel Abbes, Dais, Djemma Gha.
zaouat, Lalla blagbrina, and the rest. It Is impossible that these
general officers should remain ignorant of the blame which an am..
bilious vanity has thrown upon them; it is impossible for men who
so nobly devote their lives not to cry out when they learn that
their services have been so unjustly appreciated. Marshal Bugeaud
has forgotten that he left Algiers on the 4th of Septemter, and
that it was only four days after his departure that the revolt near
Chertbell broke out; only eight. days after in the Dahra ; only
fifteen days after in the Flitta; and only eighteen days after
his return into France that the disaster of Djemma Ghazaouat
happened. Marshal Bugeaud has forgotten that if he had
been free he would now be with ten or fifteen thousand men
In the Kabilia of Djerdjera, and that if unfortunate!), our troops
had been engaged in this insensate expedition, Abd-el-Kader '
uld be now, as he was in 1339 at the gates of Algiers. Mar-
that Bugeaud has forgotten that it: was he who maintained the or-
Kader—au organisationCdoiurnetert3; just as it was made by Abd el. I
or-
ganisation of the Arab
mY,Ztainst us ; he has forgotten that
it was he who created anadothteaus
that
thaelniretuthrne chief, that have now I
el-Kader had
that it ,AIS foreseenofanAdbpdredicted by all
betrayed us ;vhreelhaarsatfieorn ;
been long in