The Sun.
London, England, 1827-04-03 00:00:00

MUSIC.

THE OLD Main.—This is a pleasant humorous little
song, set to as lively and arch a tune. The music, in fact,
is superior to the generality of modern melodies ; by the
alternate mixture of archness and tenderness with which it
is replete. We recommend it, therefore, to the attention
-or our readcrlf." - A

THE MOON'S ON THE LAKE, BV ALEXANDER LEE.--;
Mr. Lee has here given us a very striking version of the fine
old Scotch song " Macgregor's Gathering." These words
are by Sir Walter Scott ; and Mr. Lee's music is an ad-
mirably characteristic comment upon them. This gentle-
man, indeed, is one of the ablest adapters of his day, as his
late popular song of the " Blue Bonnets" will attest.

THE CORN BILL.

TO THE EDITOR OF THE SUN.

Sta.--Every individual of the community being deeply
interested in the Corn Bill, now in progress through the
House of Commons, I shall offer no apology for submitting
to your consideration the following objections to the plan
proposed, and suggesting another scale of duties, by which
their objections may be obviated :-
Ist objection.—A duty of 20s. per quarter is not an
equal duty, the value of imported Corn varying in a ratio
from twenty to thirty shillings per quarter.
2d. The value of the currency being subject to fluctua-
tions, a determinate average price of Corn, and a fixed
nominal duty, are also liable to fluctuations, and conse-
quentlyto inequalities of real value.

- 3d.. In case of a very unfavourable harvest, the price
will materially rise, or may artificially be advanced above
725. The corn merchant will thus have to pay only Is.
per quarter, and will thus be enabled to sell his corn at a
much lower price than will indemnify the farmer for a de-
ficiency of crop, or the effects of a long and untoward har-
vest season. How, then, is the farmer, with perhaps
only two-thirds of a crop, to pay his rent?
4th. It is apprehended, that no means which can be de-
vised for taking the averages will effectually guard against
,fraudulent returns. In order to preclude these evils, the
plan which I should propose would be simply an ad valorem
duty, according to the price in the English market, to
be fired and paid at the time of importatip. This duty,
I propose, should be one-third of
.theprice of such grain,
in the English market, of which, price the duty shall be
taken, as forming apart.
leavingthe
Id order to illustrate this, let
it be supposed, that the grain when imported is worth in
corn merchant
420. per
e
ne a
tro p
k e t
a6y3fso.
rp edru qt
yu a2rlt es r ;.
, quarter. If the value of the grain were 72.. he. would
have to pay a duty of 21s. leaving him per quarter 48s.
wthiellE thnegnlishha
and so progressively.
The advantages of this scheme are the following :-
Ist. The duty being ad valorem, necessarily adapts
itself to the fluctuations of the currency, and precludes the
evils which may arise from a determinate nominal duty,
whatever may be the value of the currency.
2d. This plan will protect the farmer from the ruinous
effects of selling a deficient crop, below a remunerating
price.. the scale now proposed having no limit, and being
continued throughout.

sd. The revenue will he essentially benefitted, according
to the plan proposed in Parliament ; when the price rises
to 725. Per quarter, the duty is only Is. While the corn
merchant has an interest in raising the price to this point,
in order to avoid the higLer duties, either he or the foreign
agriculturist makes an additional profit to the extent of the
duty. The public revenue thus suffers, and the commu-
nity is injured. By the plan here proposed both are be-
nefitted, while at the same time the corn merchant has
sufficient inducement to speculate in foreign grain.

ASCENDING SCALE OF PRICES.
Price per Qr. Duties. Price Per Qr. Duties.
625.
625.
645.
651.
665.
675.
68s. ...... 225. Bd. 755.
and so progressively.

DEEctiini
620.
615.
60s.

rc SCALE.
58s.
57i.
565.

Os. ...... 25.. Sd.

In the descending scale 2s. per quarter is taken as duty,
according to Mr. Canning 's plan, in addition to the ad va-
lorem duty. Thus, when the price in the English Market
is 56e. per quarter, the ad valorem duty is IS3. Sd., to
which 28. being added for every shilling below 625. we
have 808. Sd. for the duty to be paid.
I am, Sir, your most obedient,
2d April. THOS. JONES.

A NOVELTY,--A writer, or a manager of
pantomimes, we forget exactly which, exclaimed the other
day in the midst of a rehearsal, lam struck with an
idea,"____on which a wag replied, " You astonish me."—
Le Furet de Londres.