The Sun.
London, England, 1844-12-20 00:00:00

represent the case of the paper makers, and to urge
their claims for a total repeal of the duty.

COTTON AND PAPER.
(From the Times.)
As there is a general impression, whether well or
founded, that the income-tax, although it may
perhaps be modified, will not be repealed next session,
and as upon this ground a general reduction of taxation
is anticipated, it becomes a question of moment in what
quarter and in what articles the relief is likely to be
afforded. There are, of course, many conflicting inte-
rests involved in this prospect of amelioration, and every
branch of commerce will necessarily be on the alert to
supplicate and argue for the boon. One impost, how-
ever, the arguments for the repeal of which were dine
cussed at Manchester on Tuesday, claims attentio❑ as
one of the heaviest in its pressure upon all classes, the
poor as well as the affluent. We mean the import duties
upon raw cotton, which affect both the manufacturer
and the consumer to an extent that few perhaps can
imagine. Looking to the competition which we are
obliged to encounter with America, where they have
the raw material on the spot, and pay no duty—a com-
petition increasing, be it observed, on all sides, and
which has already begun to affect our trade with
China—the consequences of which unequal rivalry
must inevitably be that the manufacturer, unable to
realise a fair sale for his goods, will be driven to curtail
the wages of the operative, and thereby render it a tax
upon labour ; taking into account at the same time the
connexion it has with the conforts of necessary clothing
for the poor ; we trust that our readers will agree with
us that this is one of tke fairest and fittest objects for a
suppression of taxation. A remission of duty upon an-
other article also, which we think claims consideration,
with a view to lightening, if not entirely removing, the
burden that at present acts injuriously upon all ranks
and orders among us, was suggested at a meeting which
took place yesterday at the London Coffee-house. We
allude to the enormous duty upon paper, which every
one must perceive to be a serious check upon the pro-
gress of education, the advancement of literature, and
the convenience and intercourse of society at large. We
shall hope to see something done in both these instances;
and we refer our readers to the reports of the two meet-
ings, which will be found in another part ofour impression,
for arguments which we hope will prove as convincing
to the Chancellor of the Exchequer as they will to the
majority of the public.
(From the Post.)
It would seem that for the surplus revenue which has
accrued under the financial system of the present Go-
vernment there will be no lack of candidates. Among
the various claimants for a reduction or remission of the
duties that affect their particular trade, the paper
manufacturers have now come forward. At a meeting
held in London yesterday, Mr. Dickenson, the Chair-
man, Sir William Magnay, Mr. Crompton, and other
gentlemen, detailed the various grievances under which
the paper trade has become so seriously depressed.
These seem to be—apart from the amount of duty,
though that varies from 80 to 150 per cent.—the strin-
gent Excise regulations which are necessary to prevent
fraud, but far from successful in doing so—the exten-
sive damage occasioned by opening and repacking goods
entered at the Custom-house for exportation—the per-
mission t• introduce fancy paper from France at the
duty chargeable only on " manufactured articles," and
the superior facilities afforded to foreign, over native
makers, in the export of paper even to our own colonies.
Reckless competition was also insisted upon very
strongly as a main cause of the depression that exists,
in consequence of the inducement it affords to dishonest
manufacturers, by collusion with the officer of Excise, to
undersell those who faithfully obey the law. This, and
the other matters we have mentioned, are to form the
subjects for the deliberations of a committee which the
meeting of yesterday agreed to appoint ; and communi-
cations with Government will then be opened, pre-
viously to the commencement of the ensuing session of
Parliament.

MADAME MICHAU'S JUVENILE

BALL.

BRIGHTON CHIT-CHAT.—The following Very pretty
lines we find in the Brighton Guardian of Wednesday:—

A SONNET.
On seeing Elise, the daughter of Mr. and Mrs. George
Robins, a little girl between five and six years of age,
dance the Cracovienne at Madame Michau'a Juvenile
Ball on the 10th inst.
" I gaze upon the beautiful,
" And my mind responds to the inspiration."
Sweet infant I Dancing is thy soul's delight,
Like an embodied joy just sprung to earth,
All hearts cling to thee for thy sportive mirth.
Thy laughing ayes witk happiness are bright,
In innocence so pure, it charms the sight
Of old and young alike, who smiling gaze
With looks of love that speak the fondest praise,
While admiration fain would claim the right
To clasp thee like a parent to her breast.
Thou elfin sprite, thus bounding in the air,
Some witchcraft has thy little feet impress'd.
Kind Nature, too, with more than usual care
Bestows on thee a treasure and a grace
That paints true feeling ix thy cherub face.

F. L.