The Sun.
London, England, 1845-02-10 00:00:00

MESMERISM AND CLAIRVOYANCE.
DEMONSTRATIONSof MESMERISM and
CLAIRVOYANCE, every 'RUESDAY, THURSDATt and SATUR-
DAY,' by Mr. W. J. VERNON, at the Institute of Mesmerism and
Phrenology, 27, Duke-street, Manchester-square. With ADOLPHE
the celebrated Somnambidis de Paris, brother of Alexis, and other
Somnamhules.
Monting Seances, at Two o'Clock, Tickets, ss. each.
Evening Seances, at Eight o'clock, Tickets, 2s. Gd. each.
Consultations Somnambuliques every WEDNESDAY, from Twelve to
Three o'ClOck.
Cases of Disease, or for Surgical Oporations, mesmerically attended.

EXCISE DUTY ON SOAP.
On Saturday afternoon, a meeting of merchants and
others interested in the manufacture of soap, was held
at the London Tavern, in Bishopsgate-street, for the
purpose of consider*, Ow beewsimeans t© he- adept-ed to
procure the repeal of the duty imposed on that neces-
sary article of domestic use.
The meeting was very numerously attended, and ably
presided over by Mr. William Hawes.
Amongst the influential gentlemen present were Mr.
J. Hume, M.P., Mr. J. Pattison, M.P., Mr. T. J. Eger-
ton, M.P., Mr. T. A. Mitchell, M.P., Mr. M. Foster,
M.P., Mr. B. Hawes, M.P., and Mr. Alderman
Humphrey, ALP., besides several distinguished members
of the commercial world.
The CHAIRMAN in opening the business of the meet-
... _

ing said, when the Committee of soap manufacturers
took upon themselves the responsibility of calling a public
meeting in tha City, to consider the operation of the
excise duties on soap upon their trade, they little antici-
pated that an announcement in the speech of her Ma-
jesty would give them so much cause for activity and
encouragement ; nor did they either anticipate that
her Majesty's Ministers would bring forward the budget
so early as they intended to do. But as it was, they had
little time to carry into effect the measures they might
think it proper to adopt. The duty imposed on soap
varied from 50 to 110 per cent. The first was placed
upon the better quality of soap, and the latter upon the
more common. Now they must be all aware that the
poorer classes of society were most interested in this
question, because from the general nature of their occu-
pations, it made it necessary that they should require a
large quantity of soap. Was it not, then, to be deplored
that they were compelled to pay from 110 to 111 per
cent, for their soap, white the more affluent only
had to pay from 60 to 80 per cent. ? Cleanliness
promoted the comport of man, and the moral welfare of
the poor; but owing to thew Excise duties, the poor, in
many instances, were debarred from the ttie of soap at
all. A celebrated German professor, in some of his
published letters, had declared that the extent of morality
and civilisation of a nation might be tested by the amount
of soap it consumed, and no doubt it was an exceedingly
good criterion on which to form a correct opinion. The
most moral and the mcst civilised, it was reasonable to
suppose, would consume the most soap. Now, with this
reasoning before them, they had endeavoured to ascertain
the consumption of soap in those countries where there
was no duty at all. In Jersey and the Isle of Man,
where the manufacture of a small quantity of the article
was confined to one or two individuals, and the rest sup-
plied by importation, the comparison would be seen. In
Jersey the amount was l4lbs. per head, the population
consisting of one-fourth English visitors, and the rest of
agriculturalists. In the Isle of Man the consumption was
91bs. per head, the population being principally employed
in mines and fisheries. Until within the last year or two
the consumption in England had never exceeded six
pounds per head. This afforded them sufficient proof
of the effect of the duty, and a conclusive argument
against its continuance. This, however, was not the
only objection to the tax. From the facilities it affords
for the committal of fraud upon the revenue, it had a
natural tendency to encourage demoralisation in this re-
spect. Looking at the aggregate quantity consumed in
this country, it was impossible to prove that more than
five-fourths, or five-sixths, paid the duty. Calculations
to prove this, as well as to show that the great mass of
the labouring population used no soap at all, but an in-
jurious substitute for it, had been submitted to Mr.
M'Culloch, who was a good authority upon such a mat-
ter, because he was an advocate for the continuance of
this duty. But advocating this duty as he did, he says
the estimates of fraud were underrated; and even the
Chairman of the Excise himself, admitted that it was
quite impossible to prevent the commission of fraud in
an article so easily manufactured as soap. Since the
reign of Qieen Anne little or no improvement had been
introduced in the manufacture of soap, owing to the ex •
istence of this duty; but if they looked to other
articles of consumption which had been relieved from
the duty, they would find that the reverse had been
the case. He might particularly instance the article of
candles, in the manufacture of which improvements were
being made every day. It was on those grounds, there-
fore, that they asked to be relieved.
Mr. T. A. MITCHELL, M.P., in moving the first re-
solution, remarked that, in the Queen's speech, the
attention of the Legislature was directed to the sanatory
condition of the poorer classes of this country ; and he
thought nothing would tend so much to advarce this ob-
ject as cheap soap. From the statement they had heard
made by the Chairman, it would be seen that the poor paid
nearly double what the rich did for their soap. Now all
must admit that this one fact alone made manifest the
gross injustice of the soap-tax. The mover of the
address in reply to the speech from the Throne drew the
particular attention not only of those around him, but of
gentlemen of all classes, to the benevolent associations
which were now being formed for improving the condition
of the working classes. Among them the Honourable
Mover alluded more particularly to one which originated
in Scotland, and was afterwards followed up in the me.
tropolis. He need hardly tell them it was the society
for furnishing the poorer classes with baths and wash-
houses. When Mr. Charteris drew attention to this
subject, he heard the Prime Minister most emphati-
cally cheer him, thereby giving his sanction to the
sentiment that was expressed by Mr. Char-
teris. Now he thought they had, therefore, strong
grounds to call upon the Prime Minister to contribute

his quantum towards carrying out that object. If the
Right Hon. Baronet considered it was an object of such
importance, let him contribute to it by taking off the
duty on soap, and thereby reducing, by one-half, the
price of one of the most necessary articles of life. That
was the strongest ground which they could take against
this tax. There was a surplus in the revenue of
3,300,0001. ; the duty on soap, he believed, did not bring
in more than a fourth of the sum placed at the disposal
of the Government. They all contributed largely to-
wards placing the revenue in this satisfactory state, in
the shape of an income-tax ; and if it were to be conti-
nued, at any rate they ought to have the gratification of
knowing that the poor of the country &rived some
benefit, in return for the sacrifices they were making
themselves. He concluded by moving a resolution, in
effect declaring the soap duty to be impolitic and unjust.
Mr. HUBBARD seconded the resolution. When he
was first asked to attend that meeting, he did not con-
sent without first giving deliberate consideration to the
subject, because he felt that a large degree of responsi-
bility attached to persona who sought for the removal
of a tax which contributed so much to make up the
required revenue of the country. He confessed,
however, that this responsibility appeared to be very
little felt by the community at large, for there was
hardly a tax producing any amount of revenue, the abo-
lition of which had not been recently proposed. Tallow,
tea, coffee, and sugar, had been amongst the list of arti •
Iles for which the Minister of the Crown had been re-
quired to make concessions, and within a very recent
period, meetings had been held to ask for a repeal of
the duties imposed on raw cotton, paper, the window-
tax, and the malt-tax, all bringing to the exchequer an
aggregate sum of 7,500,0001. Now, it must be quite ob-
vious that in the present state of the public revenue,
only one of these taxes could be conceded. They knew
indeed that the income-tax was now announced to be
continued for a limited period, but he could not conceive
that this period would extend beyond that originally
mentioned—namely, five years. But, then, the
10,000,0001. which would be produced from this tax
would be very easily absorbed by the expenses the Go
vernment had promised to incur for the benefit of the
country. It was their intention, he believed, to form
,
harbours of refuge on the coast, one of which it was
estimated, would cost from two to three millions ster-
ling. It appeared, th refure, that unless the income-tax
was to be perpetuated, it. was utterly hopeless to expect
any large remission of the taxes he ha I named. Withthese facts before him, he would not have risen to secend
the resolution, had lie n„t been per.uaded that they had
a paramount claim upon the consideration of the Go-
vernment. The deficiency might he made up by
doubling the amount of rostage. The penny postage
was certainly an excellent thing, but he did not think an
increase to twopence would be productive of any harm.
—(Dries of " Question, question." " Soap, soap.") At
all events, in the present state of their fiscal regulations,
they could not take off one duty without providing for it
in another way. Ireland was without a soap-tax, and
perhaps this would open a field fur gat,hering the de-
ficiency.
The resolution was then put and carried unanimously.
Mr. M. Fosma, 111. P., quite agreed with the meet-
ing in thinking they must stick to soap.-7-(Laughter.)
At all events, he hoped Sir Robert Peel would not take
the hint Is hich had just been thrown out with reference
to the penny postage.—(Hear, hear.)---Of all the meet
sures that were passcd by the late Government, the most
beneficial was the penny postage.—(llear, hear.)—And
if they had passed that measure alone, it would have been
sufficient to entitle them to the eternal gratitude of this
country ; and he repeated, of all the measures which the