The Sun.
London, England, 1842-05-10 00:00:00

THE SUN, LONDON, TtESDAY MORNING, MAY 10, 1842.

we suppose it will receive the Royal sanction—for we
have no hope Ht it will receive sny
'Jr, ,-!gb the "0 c.)•,-,?. of Lord,. Much k;:i
has been said of its inquisitorial character, every
description of it falls short of the reality. 'We as-
sure the commercial classes, that they will pay
dearly for the apathy with which they allowed
the Easter recess to pass over, and the little
support which the Press received from them, in de-
nouncing and resisting this most oppressive impost:.
Among other harassing powers given to the Commis-
sioners, is that of summoning before them, and ex-.
amining, upon oath, not only merchants and traders
themselves, but also their confidential clerks, agents,
and servants, and interrogating them respecting their
masters' affairs. Should they refuse to appear, or
decline to be sworn, or object to answer any question
put to them, they incur a penalty of twenty pounds.
This enactment places masters at the mercy of their ser-
vants, and renders them liable to the suspicion of hav-
ing committed perjury, should any discrepancy be found
between the statements made by them and those fur-
nished by their clerks. Again, where the tax is com-
pounded for, and evidence is found to prove that the in-
come paid for falls short of the real average income for
three years, the money paid is declared forfeited to the
QUEEN, a penalty of fifty pounds is incurred, and the
whole Income-tax levied anew as if nothing had been
paid. Hero is a door left open for the gratification of
the most malignant passions. In the case of the
thousands of struggling traders, who really know not
the exact amount of their annual income, how easy it
will be for a rival trader, or a discharged
clerk, to ruin them by means of the course of prosecution
here suggested. The task is an easy, one. In the pre-
MOO of the new inquisitors, the suspected person must
become his own accuser. He must supply the proo
which shall establish his guilt himself. If he refuse to
answer he is ruined by penalties. If he only decline to
answer five questions, the cost is an hundred pounds.
The Commissioners may ask fifty, or indeed as many as
they please, and impose a fine for every refusal to answer
The stock of Friendly Societies, Savings Banks, and
Charitable Institutions are exempted from the tax.
While income from professions, wages, and the funds
are taxed sevenpence in the pound, incomes from the
usufruct of land in England, are taxed threepence half-
penny in the pound, and from land in Scotland twopence
half-penny.
This Bill is called a Property-tax Bill by the
Government, and is so styled by the printer
of the House of Commons. It is no such thing. It is
an Income-tax Bill, and nothing else. It does not pro-
pose to touch property. It taxes only the income aris-
ing from it— the labour by which it is rendered produc-
tive. It is a tax upon the wages of labour, whether of
the head or hand. It does'. not say to the Dukes of
SUTHERLAND and NEWCASTLE, " the Government
proposes to appropriate for State purposes three
acres out of every hundred of your estates, nor
to Messrs. ROTHSCHILD and BARING, " the necessi-
ties of the State obliges Ministers to confiscate, for the
use of the Crown, three pounds out of every hundred
of which you are possessed." No; it reserves this harsh,
tyrannical, and despoiling language for the medical prac-
tioner, the author, or the trader, whose sole earnings
for the year amount only to one hundred and fifty
pounds. It will not hear of any deduction being made
. from this pittance for the support of the poor man's
family. The Act expressly forbids any such deduction
being allowed. He must pay an income tax for every
mouthful of food eaten by his children. And yet
'Ministers have the brazen impudence to talk about the
equality with which the tax will fall upon all classes !

All taxes should fall upon real property, for it is to
protect real property that all the expenses of the Go-
vernment are incurred. But in this country the aristo-
cracy have hitherto contrived to throw all taxes, either
directly or indirectly, upon industry. By a complicated
and most expensive system of indirect taxation, they
have imposed the most onerous burdens upon the
people, without their being able to discover whence the
pressure proceeded. However objectionable, therefore, the
new tax may be, it will have the good effect of opening
the eyes of the country to the vast importance of
examining the whole question of taxation with attention.
We are entirely in favour of the principle of taxation
being direct. Fifty pounds of a direct tax paid into the
Exchequer, produces more to the Government than an
hundred pounds levied indirectly. There is here,
therefore, a saving of one half in levying the
tax directly. Again, it is better that each
man should know what the Government costs him.
Nothing will make him look more sharply about him,
when it is proposed to plunge the nation
,into foreign
wars, than to know that he will be called upon to pay
for them in the shape of doubled or trebled taxes.
In the course of the debates upon the Income-tax Bill,
Ur. llcatE proposed a plan of dirt ct taxation which we
consider exceedingly equitable, and which we shall
take future occasions of explaining in detail to our
readers. We- have only space here to enumerate the
principle. " "Mr. HUME proposes that as property is ex-
empted from-taxation, the income arising from it only
being taxed, the income of all traders, merchants, and
professional men for one year shall be taken as their pro-
perty, that• such property shall be capitalised, and
the income which would. arise from it, taxed in the sam
way as income from other funded property. Thus, say
a physician earns a thousand a-year, this thousand
Mr. HtmiE would call his capital ; it is all that he has,
and therefore all that the State is charged wi,h the cost
of enabling him to enjoy in security. At 5 per cent.
this thousand would produce fifty pounds, and upon this
fifty Mr. HUME would levy an Income-tax, at the
proposed rate of seven-pence in the pound. This plan
would at once equalise the tax upon property and in-
come. We trust that the Hon. Member for Montrose
will see the importance of persevering in making the
details of his plan familiar to Parliament and the country.

A Morning Contemporary says : " The distress
which pervades many of the manufacturing districts has
not been neglected by the humane and patriotic advisers of
her MAJESTY. We have great pleasure in stating that
it is in contemplation to issue forthwith a Queen's Letter,
inviting contributions in the several places of worship
throughout the three Kingdoms, for the purpose of af-
fording more adequate relief to the industrious populae
tion of the manufacturing districts than local subscrip-
tions can be expected to yield. A Conference was held on
Saturday en this very interesting subject at the house of
Sir R.PEEL ,at which the First Lord of the Treasury, the
Home Secretary, the Lord Primate, and the Lord Bishop
of London were present; when it was determined that
the appeal we have mentioned should be immediately
made to the benevolence of her Majesty's subjects." Bet-
ter late than never. We are glad that the Church has at
length seen fit to bestir itself in the cause of the thou-
sands of destitute operatives in the manufacturing dis-
tricts ; but at the same time we cannot but
express our surprise that it has not done so long before.
We had fondly hoped that it would have been foremost
fn the work of charity, instead of contenting itself with
entering the vineyard at the eleventh hour ; for if there
be one virtue more than another which it is specially in-
sumNent on the Church to practise, as well as preach,
that one is charity.. The distress in the manufacturing
districts is not of yesterday's date. It prevailed with more
or less severity throughout the whole of last year, and
during Ae winter was perfectly appalling; yet we do not
remember that either Archbishop or Bishop came for-
ward publicly with an offer of exerting whatever influ-
ence he possessed, to relieve it. However, the Church
will now, of course, make up for lost time, and as an
earnest of its sii:cerity, we shall confidently reckon on
seeing its well-paid Prelates and Pluralists draw their
apostolic purse-strin6l, and contribute each a sum
worthy of his rank a.ld character. It is not enough
that these ghostly Dignitaries preach charity to their
congregations ; they must themselves set the example,
for they abound in wealth, and are expressly and empha-
tically enjoined to "lay up for themselves a treasure in
Heaven," which they cannot do so surely as by bestow-
ing a liberal portion of their " treasure on earth" on
their starving fellow-countrymen. They are eager
enough to build new churches at the expense of the
nation, by way of providing for the souls of their be-
nighted flocks ; let them now show equal zeal in providing
for their bodies ; for of what use is a new church to a
man who lies starving in a cellar—whose clothes are at
the pawnbroker's—and who, if he were to be seen enter-
ing the sacred edifice in his rags, would throw into hys-
terics all the " respectable" portion of the congregation,
and most probably be conveyed to the nearest station-
house as a rogue and vagabond ?

There is no news of importance in the French and
Spanish Journals, save what we have given in our
Foreign Summary.
BOURSE—PARIS, SATURDAY, MAT 7.

Highest Lowest Last
Price . Price. Price. Price.
~t• ...... 119 45 aie 75 ... 19 45 119 CO
4 per" Cents.
.3 per Cent, Bl 85 .- 81 90 ... 81 85- ... 61 85
,31 rzance
r3.4u0, I,oooi. Shares 1035 ...10.1.7, .103 i —1(35
5.000 t shares 5057 50 -.5057 50 5037 50 ...5057 GO
Belgian 5 per Cents,
a pee cents., 1640 1t.5% 0., 1051(s 105* .. 10644
:3 per Cents 73 40 ... 73 40 ... 73 40 73 40
'40,0 ACLIVO
• Passive 4% ...
.;espolitan ..... 107 50 ... 50 ... 105 50 ... 'ln 50
,04 :.. 104 ... 104 104
tioilLWA v SHAH.EB. •
s;t. Germain. ..............». 850 ... 850 830 850
Ve, tunes,
' L. 13
Rliwn 555 ... 555 ... 555 555
()Henn... ......
Strasburg to Wile 235 ... 235 ... 235 235

UNITED STATES.

By the packot. ship New York, arrived at I.tverpo:il
yesterday morning, in eighteen days from New York,
we have received papers from that city of the 20th ult.,
but they contain no news of the least importance. The
Great Western reached New York on the 17th. The
Warspite had left Annapolis, for Bermuda. After re-
maining a short time at that place, she will visit Halifax
and New York, and remain for orders' from Lord Ash-
burton. Texas had occupied the attention of the Con-
gress, and some discussion had taken place on the sub-
ject, of the effects which a union with Texas would have
on promoting and extending slavery. In the course of
the discussion, a Mr. Jones, of Maryland, expressed the
following characteristic sentiments :
Let President Houston but establish his standard,
and proclaim a war of conquest, and twenty thousand
men, from Illinois, Indiana, Tennessee, Kentucky, Ark-
ansas, and Louisiana, would arm themselves to destroy
the humiliating despotism of Santa Anna and the
Spanish priests, and to enrich themselves with the idols
(which were now worshiped in defiance of the command
of the Deity) and treasures with which Mexico abounds.
Let but that day he announced by President Houston,
and that House should not detain him in his seat ; he
considered the " plunder," if it must be so called, of
Mexico, under such circumstances, justifiable, and the
golden images of Jesus would be not the less valuable
when converted into American "Eagles."
We add the following extracts :
THE BOUNDARY QUESTION.—The Boston Transcript
says that Governor Fairfield was about to convene the
Legislature of Maine, in consequence of despatches just
received by him from Mr. Webster, stating that Lord
Ashburton was fully authorised to settle the Boundary
Question, and that there was every prospect that this
long disputed matter would be soon adjusted to the satis-
faction of all parties.
IMPORTANT FRO3I MEXICO.—We have received, via
Natchitoches, intelligence of a battle between the Mexi-
cans, who sacked San Antonio, under Velasquez, and
the Texians, under Burleson. It took place near the Rio
Grande. None were killed, but all the Mexicans surren-
dered. 'We give this intelligence as we have received it.
There was great excitement in Vicksburgh about a
Dr. Smith of Cincinnati, an abolitionist, who had been de-
tected in an attempt to steal three slaves. It appears that
the Doctor had secreted them on board of a steam-boat,
disguised as Indians; they were detected and the Doctor
arraigned for trial. It is said• that an offer of $lO,OOO
was made to two lawyers there to appear for him, which
they refused; . but that a Mr. Chase, a distinguished
lawyer and abolitionist, volunteered as his counsel, and
that a mob had risen, headed by some of the most re-
spectable citizens, had taken Smith and Chase into cus •
tody, and intended to hang them forthwith.
THE MURDEREBB.—It is said that Miss Hamblin, who
recently murdered her husband, or cher amie, between the
acts of a tragedy in the green-room of the Mobil.
Theatre, has been seen in this city. If so, she must have
travelled in the disguise of a man from the South. She is
said to be a fine-looking, black-eyed woman, and with a
bit of a moustache, would.pass off for a fashionable youth
with great success.--7 New York Herald.

The House of Representatives was visited by the
Right Rev. Mar Yohanna, Christian Bishop of the Nes-
torian Church, of Ooroomiah, in the north of Persia, ac-
companied by by Mr. Perkins, a Missionary of the Ame-
rican Board of Foreign Missions.
DEATH OF THE RIGHT REV. DR. ENGLAND.—This
eminent Prelate breathed his last this morning, about
five o'clock, in the fifty-sixth year of his age, exhibiting,
throughout a lingering and painful illness, unabated
courage and strength of intellect, with an unwavering
reliance in the promises of a steadfast 'faith. Bishop
England has been a resident of our city for twenty-two
years, during which period he has presided over the dio-
cese committed to his charge, comprising the States of
South Carolina, North Carolina, and Georgia, with sin-
gular talent for both civil and ecclesiastical administra-
tion, and with a paternal regard for the interests of his
church, while in the civil relations created by the alle-
giance to his adopted country he ever exhibited respect
for her institutions, zeal for her interests, and sensibility
to her rights.—Charleston Patriot, April 11.
MEXICAN ARMY.—We find in one of our Campeachy
papers of the 15th ult. a statement of the force of the
Mexican army, that ;lad just been received by an arrival
from Vera Cruz. The force actually on foot, and mounted,
was upwards of 40,000 men; and although not thoroughly
disciplined at the time, there was no doubt it would
soon become nearly perfect, from the unusual exertion
and activity displayed by the officers to effect that object,
The army was then stationed thus :-2,600 in Xalapa ;
1,500 in Perote ; 2,000 in Puebla ; 500 in Vera Crux ;

1,200 in Ulm. ; 22,000 in the capital, and the remainder
at various points. No mention is made of a probable
movement of this army upon Texas ; and, indeed, it
is believed few of them can safely be spared from their
present locations.
The papers state that a great struggle is preparing for
the next Mexican presidency, the candidates being nta
Anna, Valencia, and Paredes, and with every probability
that the former will succeed.—N. 0. Bulletin, April 6.

SUMMARY OF NEWS

AND
,publtr ptnton.

" Who runs may read."

FOREIGN.

Pageot, the French emissary for prevailing upon the
European Courts to consent to the bestowal of the hand of the
young Queen of Spain upon a son of the King of the French,
was received with as little sympathy at Vienna as at London.
Whilst at Vienna M. Pageot was put in possession of the most
unreserved expression of Prince Metternich's opinions as to
the refusal of France to ratify the treaty for exchanging the
common right of search by the great Powers. That sagacious
and benevolent statesman, we are assured, pointed out to the
special agent of the French Government, in very strong lan-
guage, the general =policy of France refusing to ratify nego-
tiations to which she was an originating and contracting party,
and the want of confidence which such refusal must beget in
other negotiations.
We quote the following from the Patric M. Pageot has
taken his departure for Berlin. This is the third most confi-
dential mhsion with proposals relating to the marriage of Queen
Isabella 11., with which he has been charged. It is presumed
tkat his instructions still are to present the renunciation of
France of all pretensions to place a Prince of the house of
Orleans en the Throne of Spain ; but on condition that one be
chosen from either the Spanish or Italian branch of the Bour-
bon family. Having failed with the Tory Cabinet of England,
and also, as it is said, with Prince Metternich, the support of
111. Bellow is now sought for."
'there is very little to notice in the original columns of our
Paris Contemporaries. The discussion between the Journal
des Debuts and the Opposition journals on the treaty for the
right of search still continues, but it is losing all its interest.
The Constitutionnel and Courrier Francais comment with
great severity on the decision of the Tribunal of Correc-
tional Police, by which the proprietor and responsible
editor of the Courrier des Theatres have been con-
demned to a fine of 10,0001., and the suppression of the
journal, fer a fictitious declaration as to the ownership
of the third of the amount of the cautionnement of 100,0001,
which by the French law must be deposited as a guarantee for
the payment of fines or damages. The decision is regarded as a
violent attack upon the press at large, and a confident hope is
manifested that the decision will be annulled by the Cour
Royale, as having been come to by the Correctional Tribunal
without legal evidence of the fact that the conditions of the
law relative to the cautionnement had been evaded.

The French vessel the Jena, 74, with a frigate and a brig,
have been ordered to cruize off the Morocco coast, between
Tangiers and Oran. A steamer had been despatched from
Tangiers to Oran with despatches for General Lamoriciere.
We learn from the Catalonian capital that considerable
agitation pi evaded, and that seditious cries had been uttered in
the Barcelona theatre. The authorities, anticipating some
republican movement, had taken the precaution of doubling the
military posts, and of having numerous patrols for the purpose
of maintaining order.
The Madrid Castellano of the 30th announces the death of
the Archbishop of Toledo.
3lendizabal's motion in Congress, to take into consideration
to grant the authorisation for the emission of 160 millions of
reals Treasury bills, had been carried.
_ _

PARLIAMLENTARY.
In the House of Lords yesterday Earl De Grey in-
formed some Noble Lord, who had asked him the que:,-
tion, that Mr. Biddulph had been put out of the Commis-
sion of the Peace for Ireland.

The Marquis of Normanby thought Mr. Biddulph
ought to have been dismissed before; and on his motion
the correspondence relative to the report was ordered to
be laid on the table.

The Marquis of Normanby afterwards defended the
Sunderland Magistrates from some unfounded attacks of
the Marquis of Londonderry. The latter Noble Marquis
defended himself, but not very successfully, which in-
duced his Gallant Friend, the Duke of Wellington, to
take him under his protection, and convey him into
safety. Their Lordships afterwards adjourned.
In the Commons, after a number of petitions had been
presented, Mr. SHIEL asked question about the dis-
missal of Mr. BIDDULPII, who, it appears, has been tam-
pering with justice, but Lord ELIOT would not answer.
Mr. SHIEL and the Noble Lord were, however, both sa-
tisfied.

The debate on Mr. ROEBUCK'S motion was renewed,
after petitions from Reading and Southampton had.been
presented, praying for an inquiry. Major Beresford
defended himself, and, proceeding on rumour, made
some severe personal remarks on Mr. Roebuck's accusing
him of malevolence, and of becomino•. a Member of the
House without a qualification. Mr. Wynn, Mr. Ward,
Sir R. Inglis, Lord Palmerston, Lord John Russell, Sir
Robert Pee], Lord Stanley, and others, spoke on the sub-
ject ; but the Committee, with some limitations on Mr.
Roebuck's original motion, was granted.
The Report en the Income Tax Bill was then consi-
dered. Mr. B. Wood proposed his clause to allow the
losses in one trade to be set off against the profits in an-
other trade carried on by the same person, in order to
ascertain his income. The Chancellor of the Exchequer
opposed it because it would open a door to fraud. The
clause was rejected, as was also Mr. Gill's, by consider-
able majorities. The Report was then received.
The adjourned debate on Mr. Ferrand's Payment of
Wages Committee was resumed, and in the end the Com-
mittee appointed. The House adjourned at Half-past
Twelve o'Clock.