The Sun.
London, England, 1845-03-03 00:00:00

same number of windows in proportion to rents as small
and middle-sized houses. In the latter respect, the
window-tax is particularly grievous.
2. Servants, yielding in revenue £201,482
Reasons.—Being a tax which limits the giving em-
ployment to servants, and, by their not being employed,
the occupation of others is limited, as cloth manufac-
turers, tailors, hatters, shoemakers, &c., for their
clothing, &c. Every limitation of employment, whether
of servants or others, limits industry, and increases
the poor-rates.

3. Carriages £447,467
Reasons.—This tax is grievous, as it limits to a most
injurious extent the employment of artisans and work-
men, the great proportion of the -value of carriages, of
whatever description, and their appurtenances, being the
labour and skill of coach-builders, coach-spring makers,
coach-smiths, curriers, cloth manufacturers, coach-pa mt-
ers and glaziers, harness makers, saddlers, &c. The em-
ployment of carriages creates also employment fur
coachmen, servants, and horses, &c.
4. Horses for riding, &c., and other •
horses and mules
Reasons.—By the assessed taxes restricting the em
ployment of horses for riding, and other horses and
mules, &c., it is easy to prove that this tax does,
to an immense amount, limit employment ; exercise
for health and recreation is also greatly restricted
by its expense. It is especially grievous as a tax
on horses by the day. Countless thousands, who cannot
afford to keep horses on account of the expense of
feeding and taking care of them, would hire horses fre-
quently by the hour or day, were it not for the high
duty on each time a horse is let. It is also injurious to
curriers, sadlers, harness-makers, horse-cloth-makers,
blacksmiths, stable-keepers, sellers of fodder and oats,
grooms, &c.

Horsedealers aCl2 739
Reasons.—Tax unjust. Why not tax other dealers?
Dogs
Reasons.—Chiefly that of abolishing the assessed
taxes, and as the substitution to be proposed will justify
the abolition of this tax. It is also inquisitorial, and an
often-c,vaded tax.

'
Hair Powder £6,082
Armorial Bearings £64,100
Reasons—The same as those for abolishing the dog.
tax.

Game Duties X150,504
Reasons—The same as those for abolishing the taxes
on dogs.
Now, the amount of the assessed taxes proposed to be
abolished is about one-fourth of a million less than three
millions.

We believe, if all the grievances and inconveniences
of the assessed taxes which we propose to abolish, and
the convenience in collection of the tax we propose to
substitute, and the far less inquisitorial nature of rating
the rents or profits of real'sed property, were but clearly
understood by Members of Parliament and their con-
stituents, that this great financial reform, which may
appear to little men a bold measure, would be carried
in the House of Commons without a division. In order
to extend the direct tax upon property, we should, in
equity, extend it to Ireland ; and we could show that the
people of Ireland would not be treated unjustly by
such taxation upon the rents and profits of realised pro-
perty, but that it would ever. be made beneficial to the
improvement of that country, and to the condition of the
inhabitants.

STAMP DUTIES.
This tax yields the Treasury—
From Great Britain, about £6,750,000
From Ireland, about

Total £7,203,487

. .
The delay and restriction imposed by stamps upon
trade and commerce would appear to justify the abolition
of this tax altogether, but its amount is too important,
in the existing financial condition of the United King-
dom, to permit such a measure of convenience as well
as relief to the population. In some respects, it can-
not be highly objectionable ; deeds, and other acts and
documents of great importance, owing much of their
security against fraud and forgery to the stamp, may be
made reasonably to bear an expense for this security.
But, knowing that the stamp duty acts oppres ively
in many respectr, we cannot pass it over without pro-
posing some alterations.
The stamp duty upon fire insurances is annually about
double the amount charged for insuring property; this
high duty not only greatly prevents the insuring of pro-
perty, but property not insured is frequently exposed to
danger by the firemen with their engines not exerting
themselves to extinguish uninsured property, as they are
directed by the companies who pay them to take care,
in the first place, to preserve the property insured.
On marine insurances the stamp duty is so heavy and
pernicious, that a great part of the insurances which ,
would be effected. in England are made at Antwerp,
Rotterdam, Amsterdam, and Hamburgh.
The stamps, therefore, on fire and marine insurances,
now yielding about a million and a quarter, should bZ
abolished.

Licensing stage-carriages and hackney-coaches ap-
pears a duty which ought to be abolished; it produces
something about half a million for Great Britain.
Ireland is exempt from this duty on hackney-coaches
and state-carriages. The licence-duty on them in Eng-
land is, however, not severely felt, nor very restrictive
upon occupation ; while it forms to some extent a gua-
rantee fur the faithful performance of the obligations of
the proprietors of carriages and their servants.
The probate and legacy duty yields about two millions
sterling annually for Great Britain, and for Ireland only
66,0321.

It is a duty that may be evaded, by giving during life
that which is bequeathed by the giver, only after his
death, to the person who is to receive the legacy. The
mistrust of the possessor, however, or the power that it
gives him, while in life, does not often allow him to sur-
render his property until he is in a state unable any
longer to meddle with it. So that while men continue
to possess wealth, the treasury will receive a considerable
revenue from the stamp duty on 'probates and legacies.
But we cannot defend the principle of making personal
estate liable to, and exempting real estate from this
duty. This requires an equitable adjustment.
The duties on hawkers' and pedlers' licences are
grievous impositions upon itinerant dealers ; nor do we
believe that those licences are of any advantage in pre-
venting fraud.
The stamp duty on gold and silver plate is less objec-
tionable than many others. It is, however, considered
inquisitorial, and may not be a security as to the purity
of the metals, for the stamp may verily easily be forged.
It yields about 100,0001., of which about 2,000 L only is
paid in Ireland.
_

Taking, therefore, into consideration the exigencies of
the Treasury, we cannot well propose any diminution or
abolition of the stamp duties, except upon,
Fire and marine insurances, which would leave an
annual revenue from stamps of at least
All the stamp duties, however, require an equitable
adjustment.

POST-OFFICE.

We have, long before the late change was made in the
Post office charges, been of opinion that, as the Govern.
ment should never possess a monopoly of trade, the
Post-office charges should be regulated, not with a view
to revenue, but to the purposes of covering all the ex-
penses required to convey letters and intelligence with
security and with rapidity.
The tax imposed upon the public by the late Post-
office reform is so very moderate, that while it still yields
a considerable revenue, which we believe confidently will
increase, no one can desire any alteration in the rate of
postage.
Mau of the recent arrangements of the Government
for conveying the mails have been so extremely bene-
ficial, that great credit is due to the late and present
Administration. There are, however, many places to
which we would recommend morning mails to be
dispatched. This would be beneficial, and would
add no expense to the Post. office. The line of steam-
packets established by the Govenment contract with
Mr. Cunard, fur carrying the mails twice a month
across the Atlantic, between Liverpool, Halifax, and
Boston, has not only already more than repaid the outlay
made by the Government, but leaves every prospect of
an increasing surplus of revenue. The fiscal considera-
tion would be effectually secured,fif such powerful steam-
boats as those of the Liverpool, Halifax, and Boston
line were to be dispatched from Liverpool once a week
during the eight spring, summer, and autumnal months,
and once a ft.rtnight during the months of November,
December, January, and February.
The Post office would not only gain in revenue from
this arrangement; but this frequent intercourse would
form a great and rapid line of communication be-
tween the whole of Europe and all North America,
including all the countries from the Gulf of Mexico
to Lake Superior. It would, in practical effect,
be connecting Europe and America in com-
mon intere ts, by convenient rapid communication
forming, in truth, a great broad way of intelligence
and civilization, and, with freedom of trade, the
best means of increasing the commerce and prosperity
reciprocally of, and maintaining peace and good
faith between, the countries most interested. Under
the old packet system between Falmouth and Halifax,
by the gun-brigs, exclusive of the deplorable loss by
foundering of nearly all those dangerous vessels, with
all their crews and passengers, and expense to Govern-
ment, was about 40.0001. annually more than the re-
ceipts of postage. By the recent line of steam-ships, a
large balance will, we believe, at the end of one year
after the first packet steam-ship sailed from Liverpool,
appear to the credit side of the Atlantic mails.
Many other arrangements for carrying the mails by
steam have been made by the Treasury and Admiralty.
Traversing the world, from England to the Gulf of
bli xico, and then overland, to meet other steam-ships,
on the west of the Isthmus of Panama, to com-
municate over the Pacific to New Zealand and
New Holland, meeting other lines communicating
will India, the lied Sea ; and by crossing over the
Istlunus of Suez, meeting the British mail steam-packets
fey Eegltand at Alexandria, we believe to be far from
an impracticable delusion. The practicable and not
unprofitable establishment of all this is not far
distant ; eereially when we all know how very
lately the practicability of running steam-ships
across the Atlantic was questioned, doubted, and de-
nied. The recent contracts for multiplying the steam
communication with India, and by a branch line from
Ceylon to China, will be found of immense advantage.
The steam communication recently extended to the
Levant is also important.
There is another great consideration, one of economy,
too, in the end, in regard to large, strongly built,
and powerful steam-ships—that is, the readiness
with which mail steam ships of great strength
and power may be turned into steam-ships of
war ; and that they may be de facto considered as such
on the North American, West Indian, and Mediter-
ranean linos. Now, if that mail steam navigation were
to belong to foreign countries, British capital no cleat
would, we believe, be that chiefly invested in them ;
yet in the event of war, they weal not only not be