The Sun.
London, England, 1842-03-29 00:00:00

ADELAIDE GALLERY.

The principal novelties at this delightful theatre of
science and ainusement, were ingenious and laughable
improvements in Mr. Clarke's Biscenoscope, and the in-
troduction of some charming and forcible pictures in his
Dissolving Views. In the Biscenoscope a change has
been made, by which Mr. Clarke combines, in a very
palpable manner, the ventriloqual delusions, from which
(as we have before said) his father derired great
aid, with similar optical delusions, by which
the phonetic powers of the great magician
Charles used to be heightened. The figure of our
solemn friend Scott, who has, been for many years
the faithful guardian and beloved friend of the " Gymn-
otus Electorius," is exhibited upon the screen, as large
as life, and as Solemnly tolls his bell—the shadowed
bell moving synchronically—the shadowed lips, in
:studied staccato moving to the words—" Mr. Clarke's
Biscenascope will now be exhibited, afterwards the Chinese
fireworlq, whilst the Dissolving Views are getting ready.",
This exhibition was attended with the greatest laughter
and applause. Then followed Mr. Clarke's original and
really admirable Dissolving Views. Their peculiar
character has already been described in this paper, and
to the praise which has before been given to them, we
have only to add that the new series of views surpass
in light, in brilliancy of colour, and in effect, those
which they supersede. Amongst the new views are
" A View of Kingston Railway," with the enchanting
scenery- of that far-famed rival to the Bay of Naples,
" Dublin Bay." The beauty of the scenery and the
skill of the painter cease to engage the admiration
of the spectator, when, upon the screen the trains travel,
the engines smoke, and ships in the distance are seen to
sail towards the Asylum Harbour, and to hoist their
signal flags as they come successively above the horizon.
The gallery was crowded to excess, and there were se-
veral other novelties, which may be
.referred to at another
time.

THE ACCURSED INCOME TAX.
TO THE EDITOR OF THE SUN.
Sin,—l will not ask for a large space in your paper,
but I am in the wine and spirit trade, and the unjust
intentions of Sir Robert Peel drive me mad. An equal
per centage on all incomes is a gross robbery.
See how lam placed. I shall not calculate fractions,
but I give you round sums and plain facts. My yearly
returns are 4,332/., made up thus :
Gin £3OO duty on it £7OO
Brandy 192 duty ....4 768 -
Rum
Wine . .... 480 duty 384
Beer ...... 340 dutypaid on the malt 100

£1,660 £2,672
Now 12i per cent. profit on this return produces 5371.
gross profits, out of which I ,have to pay rent, wages,
taxes, and about 40/. for licences, besides numerous inci-
dental expenses, leaving me not more than 1001. for my
household expenditure. Now, would it not be abomin-
able that I who thus pay to Government every year in
duties, licenses, and assessed taxes, 2,741 L, and hare
only 1001. for myself, should have to pay an income tax
on the little and uncertain reward I have for thus being
what in reality may be called an agent to the Govern-
ment, the latter already receiving from me 2,7411., and I
havitig for all my time, labour, anxiety, and responsi-
bility, only 1001. for myself.
Sir, I cannot, will not pay it. If I attempt to do so,
by discharging one man servant, the next year may, and
doubtless will, find my returns lessened, and all my little
profit gone,
Now, if we must have an income tax, let me urge one
idea which meets Sir Robert's determination of havinc,
it equally imposed ; and that idea, Sir, is, that a nominal
inequality (in favour of fluctuating incomes) will be a
virtual equality. If he puts trades and possessions at 1
per cent., he will realize his 3 per cent., for all tradesmen
and poor professionals, dreading the Gazette, and an ex-
posure of their poverty, as well as bankers, and a very
numerous class besides, will be sure to exaggerate the
amount of their pretended incomes, and will willingly
swell the amount if the per centage_be low, while their
poverty will force them to return the truth (viz., .blank
nothing), it the tax be beyond their means. Thus, Go-
vernment, by grasping at too much, would (with that
numerous class), lose all, and by mortifying their just
pride, raise a host of most determined enemies. I
scruple not to say, Sir, I should be among the number.
Yours, gratefully,
D. J.

City, March 26.

TO THE EDITOR OF THE SUN.

Sin,—l am possessed of a copyhold estate held on lives
renewable, of the annual value of 160/. ; the customary
fine is three quarters of a year's rent. About three years
since, I paid ft renewal fine, which, together with her-
riots, stewards' fees, and my own attorney's charges,
swallowed up, within a few pounds, the whole of the
year's rent ; the following year I received my rent net,
but last year, just at the moment when I was expecting
a remittance of that year's rent, my agent announced to
me the sudden death of one of the parties by whom the
estate was held, so that instead of the money coming
into my pocket it went into that of the Lord of the
Manor, so that for the last throe years I have only en-
joyed one year's rent, making an average of less than
53/. per annum. With these liabilities hanging over my
head, is it fair or reasonable that I should be called upon
to pay an income tax on 1601. this year, in case I
should be fortunate enough to enjoy it, as it is very pos-
ible that even after I may be in possession of it for a
short period, and paid the tax, a visitation of the Al-
mighty may call upon me, or some part of my family, in
case of my death, to have to refund that money to the
Lord of the Manor, in the shape of a renewal fine.
I am, Sir, your obedient servant,
March 25, 1842. `A COPYIIOLDER.