The Sun.
London, England, 1842-04-11 00:00:00

eitto

1,200 ditto

900 to 1,500

2,C JO ditto ditto 1,500 to 2,500
and so on : thus great facility in making the return, and
a liberal margin diminishing the obnoxious exposure
consequent on a rigid and exact return, would be provided.
The per centage is to be charged on the amount stated
in the return, except in cases where the Commissioners
have good reason to suppose that the real income actually
exceeds, by one-third, the amount so stated.
It may be objected that every one would assess his
income twenty-tive per cent. too low. This is an erro-
neous conclusion, the probability being that many per-
sons would avail themselves of the latitude given, to
determine on an average, to prevent the necessity of
altering their returns annually,* in consequence of
fluctuatiOns in business, &c. ; but grant the fact, the
worst that could ensue would be that the Minister would,
for the first year, receive a smaller amount of revenue
than he had calculated on ; the defalcation would be
made up the next year by a proportionate increase of
per centage, mahout unfairness to any individual, every
one having had the opportunity of determining the
average on which to make his return within a liberal

range.
[This might be very well if an income tax wer
necessary for the service of the State, but it is only
necessary to keep alive monopoly, and, therefore, ought
not to be supported or recommended in any shape. If it
were in lieu of indirect taxes, we might say something in
its favour ; but it is an addition to them, intended to
perpetuate the indirect taxes on sugar and corn.--
En. Sun.]
a Whether the returns be made annually, or on an average
of three years, the principle above laid down would be equally
applicable.

FRACTURE OPA MAN'S LEG BY AN ELTIPHANT.—
On Thursday afterneon, about four o'clock, John Glascott, a
groom
Commer-
cial-road East,
service of Mr.ast,accompanie Turner, of
dbyhismasEite Dean-street, aann-
ds t r
threee e t, Cm
children, o e r
entered a caravan and booth in apiece of waste ground oppo-
site Philpot-street, Commercial-road, in which an elephant
has been exhibited for some weeks past, for the purpose of wit-
nessing the feats of the animal and other performances. The
elephant, which is described as ten years old, and one of the
most harmless and docile that has ever been in this country,
was marching about the booth with three men on his back,
and perfectly quiet. The moment the animal had espied Glas-
eat, who at the time had his child, a boy of about four years
old, in his arms, it became exceedingly restless and out of tem-
per. This latter fact was evinced by his bellowing out loudly
two or three times, and then stretching out his trunk, wound
it round the left leg of Glascott, lifted him off the ground, and
dashed hire with much force to the further corner of the booth.
On being taken up, it was found that Glascott had received a
severe fracture of the left leg. He was instantly removed to
-the London Hospital.
A POSER.—As a teacher of the " was
employed, the other day, in his " delightful task" of lcarning
a sharp urchin to cypher on a slate, the precocious pupil put
the following question to his instructor :—"Whare dis a' the
figures gang till when they're rubbed oot ? ".