The Sun.
London, England, 1845-01-06 00:00:00

TUE REVENUE.

In consequence of the sth of January falling this
year on Sunday, the revenue returns for the past
quarter will he made up this evening. We rejoice
to hear that the accounts are likely to be most fa-
vourable, and will show a gradual increase of pros-
perity in every department of the State.
It is, perhaps, generally known that the " financial"
year ends on the 6th of April, when the accounts can
be accurately compared with the corresponding
statement of tl- a. previous year. And we are happy
to state that it is confidently expected, when that
time arrives in 1845, they will exhibit a most grati •
fying and pleasing aspect of increasing prosperity,
in every branch of trade and commerce in this great
country.
With respect to the quarter's account, which will
be made up this evening, we understand that it will
shc w an increase, as compared with the corresponding
quarter of last year (as far as the returns from the
different public departments have been received) of
upwards of 600,0001.
The increase in the Customs, as compared with
the corresponding quarter of last year, is expected to
exceed 150,0001.

The Excise, that great test of the increasing com-
fit is of the people, is most satisfactory. The three
quarters' revenue from the 6th of April last year,
(ending to-day) will exhibit an increase of upwards
350,0001., as compared with the three correspond-
ing quarters of the previous year, ending sth Jan.,
1844: and it is confidently expected that the increase
on the financial year, ending on the 6th of April next,
under the head of Excise, will be upwards of half a
million sterling.
In the Post-office there will be an increase, calcu-
la'.ed at about 5,0001. or 6,0001. in the quarter.
The Property-tax returns do not materially differ
fe ins the returns of the last two or three quarters.
In Stamps, Taxes, and all miscellaneous articles
of every description of revenue, there is a small in-
crease.

The quarter's account, it is understood, will he
most favourable, and give the greatest satisfaction to
the country.-31vdsterial paper of Saturday.

SPIRIT of the PUBLIC JOURNALS,
FROM THE EVENING PAPERS OF SATURDAY.
GLOBE.—The memorable State intrigue by which
Pitt, in 1784, succeeded in circumventing and up-
setting his great rival, Fox, was effected by means of
a bribe to the East India Company, which inflicted on
the nation an increased window-tax to the extent of
650,000/. per annum. The window-tax had existed
pre.iously to that time, it having been first im-
posed as a substitute for the hearth-tax, which was
abolished in the reign of William and Mary ;
a relief which was described as " a lasting monument
of their Majesties' goodness in every house in the
kingdom." To win over the Hon. Company to his
India Bill, Pitt talked largely, and bribed bountifully.
Ile supplied the talk, and saddled the nation with
taxation for the substantial part of the inducement.
One part of his scheme was a reduction of the tea
duty from about one hundred and twenty per cent.
to twelve and a half per cent. To make good the
evenue, thus sacrificed for the benefit of the then
existing tea -monopolists, he imposed the large in-
crease of the window-tax to which we have alluded.
This happened sixty years ago ; so that for the famous
job of the "heaven-born Minister," the nation has had
to pay, without estimating interest, simple or com-
pound, a sum amounting to upwards of fifty mil-
lions sterling. We have alluded to the origin
and increase of the window-tax, for the purpose
of showing the clumsy and unequal mode of
assessment by which it is imposed, and the con-
sequent injustice which marks its operation. The
inequality of assessment is so manifest, that it is
scarcely possible to acquit the Minister who proposed
it, and the Parliament which adopted and sanctioned it,
of imposing burdens on the poor to lighten the pres-
sure upon the wealthy. Let any one take the table of
window-duties, which is to be found in any almanac
or pocket-book, and he will see that the scale of win-
dow-duties is formed on the principle of diminished
taxation in the ratio of increased means. What a mathe-
matician would term " the point of contrary flexture"
is observed; for, on examining the scale, the larger
number of windows pays the least amount of duty.
The duty upon each window increases as the inability
of the tenant to pay is indicated by the diminished
number of windows in his dwelling, until the point
reaches seven, below which number the tax is not
payable. A reference to the window-duty table will
show that the rate per window chargeable upon the
palaces of the higher aristocracy is less than one-
half the rate chargeable on the houses of the
middle classes, and above twenty per cent. less
than that charged on the house of the petty
shopkeeper with fifteen windows. The next in-
stance of inequality in the operation of the win-
dow-tax is found in the size and quality of the
windows. Except in a few peculiar circumstances,
there is no difference between a large window and a
small one, and none whatever according to their re-
spective value. A window of twelve panes, glazed
with ordinary crown glass at ls. 6d. a pane, and
worth therefore but 18s., is charged the same duty es
a window with the same number of panes of plate
glass, and worth thirty guineas. The duty in the
fir,t, case may be as high as thirty per cent., and in
the latter little more than one per cent. As the panes
in the latter case will be at least double the size of
those in the former, and of course afford double the
light, or be as good as two windows, the tax, put in
this shape, will be reduced one-half. On an average,
the window-tax of the aristocracy is computed
at one-fourth part of what is paid by the middle
classes of society. The window-tax is not of
necessity a charge on the rental, even suppos-
ing all windows were of the same size and of the
same value. A house in Belgrave-square fetches
double the rent that a house of the same num-
ber of windows does in Russell-square. The tax
on the rental is therefore double in the one case to
what it is in the other. A house with the same num-
ber of windows situate in the obscure purlieus of
London, it is well known, will not fetch half the rent
of one in Russell-square. The window-tax, therefore,
is twice as heavy there as in Russell-square, and four
times as heavy as in the fashionable locality of
Belgrave-square. But setting the value arising from
locality out of the question, the amount of duty is
quite unequal upon houses of different rentals. Thus
u house of 10/. per annum, with eight windows,
pays a duty equal to eight per cent. on the
rental ; a house of 100!. rental, with thirty windows,
will pay above twelve per cent. on the rental ; but a
Louse of 3001. rent, with -fifty windows, will only
pay five and a half per cent. on the rental a house
of 500/., with sixty windows, will pay only four
per cent. on the rental ; a house of 1,500/. a year,
with 100 windows, will pay only two per cent. ;
a house of 3,000/. a year, with 180 windows,
will pay only one and a half per cent. ; and the
palace, with 365 windows, estimated at 6,000/. a
year, will pay only one per cent. on its rental.
The wealthy have other advantages arising out of the
window duty. There is no window duty charged on
the glass of hot-beds, hot-houses, and green-houses,
which either belong to these classes, or are employed
in raising luxuries which are beyond the reach of
the middle and poorer classes. Such is the tax which
some financiers defend. It is a tax on ventilation,
health, and comfort; a tax on light; a tax on archi-
tectural taste ; a clumsy and preposterous tax ; un-
equal in its operation in every way in which it can
be viewed ; and one which, we hope, will be among
the number of those which Sir Robert Peel, with his
surplus of three millions to dispose of in the way ofi
reducing taxation, will deem it right to remodel or
remove.

CUSTOMS.
It was stated a short time since that some important
alterations were about taking place in the landing de-
partment of this branch of the revenue; and that in
consequence of the pressure of business necessarily so
I frequently
occurring, owing to the prevalence of con-
trary winds and sudden change, and consequent in-
flux of sit' • __ip-ir, for
forming a body 'of
r g an arrangement was in progress
men from the inferior department
into three or four classes " superintendent lockers, 1
who were to be available at all times on such occa-
sions to assist in the 1
of the cargoes of vessels, weighing, and housing I
order to prevent delay I
to merchants, and inconv'ehlenince to trade. The or-
rangement alluded to has within these few days come 1 body into operation, and a large
tb,se inferior
officers have, with the sanction ofy of
the
formed into a body for the desired been
at an increase of salary beyond that purpose, at
rtceived in their previous positions, which they
varying front
101. to 401. per annum. This newwarrangernent 1
..., has been a most fortunate thing for a great man
these officers, who previously held offices at ? of
lute
more than half the salary they receivewill
their new position, and performing a very
in
in-
ierior description of duty, and who have been pro-
moted in consequence of their previous good charac-
ter
and capacity, entitling them to the benefitof the
new arrangement. Several of them are officers
drafted from the different outports, being inferior
officers of the Customs, or belonging to the Coast-
guard, the collectors and comptrollers at these places
having
having been directed some time ago by the Commis-
sioners to recommend to their consideration such
Persons under their supervision as they might
con-
sider deserving and entitled, in consequence of their
merits and good character, to the benefit of a participa-
tion in the new appointments about to be submitted
to the Lords of the Treasury for their approval. For
these men the change is a great advantage, and an
important improvement in their condition. It is not
intended, we believe, that this new description of
landing-waiters should perform the whole of the
duties appertaining to that department, but only the
simple routine portion of them, leaving the higher
and more important, as before, to officers of more
capacity and experience. Various other alterations