The Sun.
London, England, 1842-01-07 00:00:00

MORNING SUN

fluty in the nature of a rent charge due to the S.,ate ;
hilst by the subsidy system the landholders were enabled
. to shift a large part of their own burden on personal
estate: This statute, 4 W. and M., c. I, 1692, granted
goods,rea estate;
a
a rate of 41. in the pound on the true annual value
of
and 245. in the 1001. on personal.- estate, as
. without any limitation of amount to be
raised ; and, as if it was the intention of the Ministry
of that period to continue the same principle of taxation
for the future, a "loose valuation" of the annual value of
the lands of the kingdom was made, whilst house pro-
perty was taken at its rack rent, although in the statute
the assessors were directed " to inform themselves by
all lawful means of the annual value of manor, leads,
mines, tithes, &c." But as this was never acted upon,
the future conduct of the Government leads us to sup-
' pose that it was not considered necessary. The statute
Of 1692 was re-enacted in the same words in 1693,
4 and 5 ; but as if not sufficiently favourable to 'the
landocracy, an iniquitous' alteration. wa's made in
that (8 William, c. 6) of the following year, 1696.
The assessment on the nominal valuation of land
' was reduced to 3s. in the pound, and, to make
up the deficiency, a poll-tax of 4s. 41 a year was
imposed on every *person above 16 years of age ; also
is'. Id. in the pound of yearly wages (excepting day
labourers) from 4/. to 81., and over and above a farther
sum of 2s. 6(1. in the pound above 81., and not exceed-
ing 16/. ; and above that sum, or on any persons who
had Gs. 2d. a week, 4s. 4d. a year, in addition to his
poll-tax of Is. Id., was imposed. At this distance of
time one is amazed at the boldness of the Parlia-
mentary landocracy, and _at the submission of the
bold
,peasantry of England. No wander the magnani-
mous William 111. was ashamed of the conduct of his
Ministry and Parliament, and seriously entertained the
idea of leaving the kingdom is disgust. Disgracefully
selfish and unconstitutional as the conduct of the land-
holders may already have appeared to have been, the
above statute was only a feeler to try the endurance of
the people ; and as the people murmured, a modifica-
tion of a less offensive_ nature was resorted to. The
poll-tax and wages clau,ei were omitted in the follow-
ing year, and the crafty plan adopted which has been
continued with only one exception (I Anne, r. 2, c. 1),
to the present time. The improvement effected to suit
the selfish views of the landocracy, in the statute, 9 'Wit.
3, c. 10, 1697, consisted in blending together the prin-
ciple of the subsidy and the assessment on real estate.
The total amount to be levied was fixed in the
statute, as in that instance, at 1,484,015/. ls. 1 lid.
and has continued to be fixed in all subsequent land-
tax Acts. It imposed a rate of 183. on 1001. of per-
sonal estate, and as no rate was fixed to be levied on
real estate, an assessment was only required to be made
on real property to make up the difference. From this
explanation the public will at once perceive that the
necessity for a true valuation of the annual value of
real property was craftily got rid of ; for so long as the
land contributed the deficiency, it was all right. But
will the public be satisfied with a continuance of so
Vagrant an iniquity ?
The Land-tax Acts of 1698, 1699, and 1700, con-
tinued the fraudulent system ; but in 1702, on the ac-
cession of Queen Anne, an indication of a more honest
system of administration was given, by granting a
land-tax of 1,979,9311. 19s. Id., to• be assessed on
real property only, and 4s. in the pound on the salaries
of public servants. It will here again be observed that
a return was made, not to the subsidy principle, but to
the assessment on real property, as in the reign of
Charles 11. ; but in the following year, 1703, Parlia-
ment returned to the fraudulent system of the previous
reign, the same amount was voted, and personal estate
was rendered liable to be rated at 245. for every 100/.
At present it is impossible to estimate the rate at which
the annual value of real property in England is assessed
on account of the land-tax ; but the present writer, in
his " Plea for the Total Repeal of the Corn-laws,"* has
furnished eiidence to •show that the land-tax contri-
buted by Scotland does-not exceed five farthings in the
pound of the annual value of real property. Will the
7imes consider this a state of things which ought to
obtain its powerful advocacy ?
To Mr. Cobden is due the high. honour of having
brought so outrageous_ au abuse of legislative power
udder the consideration of his countrymen ; and, as
the Times foresees, " The consolidated faction which
has considered themselves safe in their strength, in their
numbers, and in their confederacy," will be unable to
resist the exposure which will be made of the land-
tax fraud. Thus; good will arise out of evil ; and
it is not improbable that the inquiry which Mr.
Cobden has so happily stirred up may lead to a
total change in the fiscal administration of this coun-
try. All experience has proved that political dis-
turbance is brought about by misgovernment, and its
inevitable accompaniment, unequal taxation ; and he
must be a dull observer of the signs of the times who
can doubt that this feeling is rapidly taking hold of the
public mind. Toe mere mention of the land-tax fraud
by Mr. Cobden, at the Derby meeting, has hal an
electric effect. on the country ; every individual of any
standing in society is acquainted with it of his
own knowledge. The present writer is rated at
2s. 2. d. in the pound on the Luna file rent paid by
him to his landlord, whilst the lines of palaces in the
western districts of London do not contribute one penny
in the pound on the annual rental. In Glasgow the
quota contributed to the State, according to Dr. Cle-
land, was raised in 1829, by a one penny rate on the
nominal rental of the city ; and as the city has greatly
increased since that time, the rate will be so much less,
as the amount to be collected remains fixed, in ac-
cordance with the landholders' views of justice. It may
be asked, can this system be continued ?

THE AUTHOR 'OF THE PLEA FOR THE
TOTAL AND IMMEDIATE REPEAL
OF THE CORN-LAWS."
London, Dec. 29, 1841.
* Scott, Webster, and Geary, London.
COVENT GARDEN THEATRE,

Mrs. Inchbad's comedy of Wives as they Were, and
Maids as they Are, was produced on Wednesday night at
this theatre ; and its tardy production —years after
the accomplished authoress has been consigned to
her last home—is a proof how much justice those
have to reckon on who turn their attention to
the drama. Mrs. Inchbald was well-known and highly
esteemed in her day, yet her first play, notwithstanding
its acknowledged ability, was allowed to rest fur three
years unnoticed on the Manager's shelves; and now, up-
wards of fourteen years after her death, it is discovered
that her comedy of Wives as they Were, and Maids as
they Are, is well worth a trial an the boards of Covent
Garden. Such is theatrical caprice or prejudice, which,
. aggravated by the star-system, has reduced the stage to
its present state. of all but extinction.—Mrs. Inchbald's
comedy was produced last evening with perhaps as
strong a cast as could now be mustered from the corps
drarnatique of this country. The severe, though some-
what lachrymose husband, Lord Priory, (in which
character Mrs. Inchbald drew that of a very remarable
man of her own day) was pourtrayed by Mr. Far-
ren; Bronzely was represented by Mr. C. Mathews ;
Sir George Evelyn, by Mr. George Vandenhoff ; and the
part of the respectable Sir William Dorrillon, was as-
sumed by Mr. Cooper. The ladies were equally well
represented in the persons of Mrs. Nisbett (Miss Dor-
rillon), Miss Faucit (Lady Priory), and Mrs. Glover
(Lady Mary Raffle), the latter of whom, by her spright-
liness, made us almost forget that she might have per-
! formed the same character with the same effect, and the
same youthful appearance, when the play originally
came out. It is not necessary to detail the plot of a co-
! medy which must be familiar to most of our play-goin2;
readers. The incidents, as well as the language gene-
rally, are conceived in the sentimental style of that
school of which the fair and amiable authoress was so
eminent a prop ; and, notwithstanding that the school
has long since given way before a more rugged, and per-
haps a more healthy state of feeling, still the elegance
and real sensibility, as well as fun and humour, which
pervade the whole performance, are such as to render
this comedy, even now, a great and a deserved favourite
with the public. We have seldom seen less of mannerism
in Mr. Farren's acting than was observable last night
in his representation of the rigid, confident
Lord Priory. Mr. Charles Matthews elicited
great and deserved appliluse by the happy ease
and tact which he displayed in assuming the character of
the fluttering fool, Bronzely. Mr. Vandenhoff deserves
also a passing mention, as having made considerable pro-
gress in his performance of light comedy ; and it is no-
thing new for us to state that Mr. Meadows played old
Oliver, the steward, with his accustomed care and pre-
cision both of dress and utterance. The respectable
Cooper sustained with tolerable effect the equally re-
spectable part of Sir William Dorrillon, affording an-
other proof, if any were needed, that the old proverb,
which says " Poeta nascitur, non fit," is not applicable to
the stage, but that the very reverse is often observed—
namely, that, -by dint of arduous study and long prac-
tice, an indifferent actor may at length become an en-
durable one. Mrs. Nisbett in the headlong, obstinate,
extravagant, though tender-hearted and not unprincipled
Miss Dorrillon, was all liveliness and grace ; and Miss
Fancit (who appeared for the first time at this theatre)
gave an expression anddignity to the character of the sub-
missive and virtuous Lady Priory, which few besides her-
self could have done. The house was well attended.

SIGHT AND HEARlNG.—Patronized by their
Majesties the King and Queen of Hanover, and theft Royal
Highnesses the late Princess Augusta, the Princess Sophia,
her Serene nigbrass the Princess Esterhazy, the Princesses
Mary and Rosa, her Grace the Dowager Duchess of Bed-
ford, and their Graces the Archbishop of Canterbury, and the
Dukes of Norfolk, Devonshire, Manchester, and Marlborough,
Marquises of Hertford, Londonderry, Sligo, and Thomond, Earls
of Shaftesbury, Tankerville, Harewood, l'owis, Bradford, Wick-
low, Verulain, Harrnwhy, Buckinghamshire, Meath, Somers, Ox
ford, Lisburne, and Ferrers, Bishops of Exeter, Blandford,
Lincoln, Cork, Elphin, and Kildare, Lords Hill, Cowley, Sc. &c.
In addition to the above distinguished patronage to the Newly-
Invented Spectacle Lenses and Sound Magnifiers Invisible
Operative Voice Conductor, Messrs. S. and B. Solomons,
39,
Albemarle-street, Piccadilly, opposite the York Hotel, and 76,
King William-street, City, state that their valuable inventions have
also gained the sanction and unqiralified approbation of above four
hundred of the principal members of the medical profession. Imme-
diately these Newly-invented Spectacle Lenses are placed before
extremely imperfect vision, that mist and dullness which
and is brought to its youthful, natural,
appear before the eyes is at once removed, every object be.
comes clear and distinct, so that the most aged imperfect sight be.
Comes
trig a
original
te.
isible
Sound Magnifiers for deaf persons, is not the Itast perceptible nor
sottal brilliant,
uncomfortable ; they give immediate relief to old standing extreme
cases of deafness, and the faintest whisper at a public assembly is
Their lnv Operative Voice Conductor
heard with exact distinctness. T
be had only at 39, Albemarle.
street, opposite the York Hotel, and 76, King William.street,
I City,—No connection with petsous of the came name.

MORNING SUN

This day is published, in Bvo., price ss. Part V. of
lIIHE FARMER'S ENCYCLOP/EDIA,
1. and DICTIONARY of RURAL AFFAIRS. By C.
W. JOHNSON, Esq. Containing articles en the Uses of
Gases :to Vegetation, the Refuse Matter of Gas Works as a
Fertilizer, Geology, Germination, Grasses, Green Manures,
Guano (an important new manure), Gypsum, Harrow (with
Engravings of the most approved Harrows), Hop, &c.
London : Longman, Brown, and Co.

THEATRE ROYAL, DRURY-LANE.
THIS EVENING, JAN. 6,
Will be performed the Play of THE TWO GENTLEMEN
OF VERONA.—Duke of Milan, Mr. Phelps ; Valentine,
Mr. Macready ; Proteus, Mr Anderson ; Thurio, Mr. Comp-
ton ; Launce, Mr. Keeley ; Julia, Miss Fortescue ; Silvia,
Miss Ellis; Lucetta, Miss Turpin.
After which will be repeated the New Christmas Pantomime,
called HARLEQUIN AND DUKE HUMPHRF.Y'S DIN-
NER; OR, JACK CADE, THE LORD OF LONDON
STONE.
Doors to be opened at Half• past Six, and the Performance
to begin at Seven o'clock. Boxes 55., Second Price, 2e. 6d.
Pit 35., Seccmd Price •2s. Lower Gallery Is. 6d., Second
Pr.ce Ls. Upper Gallery Is., Second Price 6d.

THEATRE ROYAL, COVENT-GARDEN.
UNDER the MANAGEMENT of MADAME VESTRIS.
THIS EVENING, JAN. 6,
Will be revived Mrs. Inchbald's Comedy of WIVES AS
THEY WERE AND MAIDS AS THEY ARE.—Lord
Priory, Mr. W. Farren ; Sir William Dorillon, Mr. Cooper ;
Sir George Evelyn, Mr. G. Vandenhoff ; Mr. Bronzely, Mr.
Charles Mathews ; Miss Dorrillon, Mrs. Nisbett ; Lady Mary
Raffle, Mrs. Glover ; Lady Priory, Miss Faucit (her first ap-
pearance at this Theatre).
After which will be repeated the New Grand Christmas
Pantomime, entitled GUY EARL OF WARWICK ; OR,
HARLEQUIN AND THE DUN COW.
Doors to be opened at half-past Six—the performances to
commence at Seven. Dress Boxes, 7s. ; Second Price, 3a. 6d.;
First and Second Circles, ss. ; Second Price, 2s. 6d. ; Pit, 35.;
Second Price. 25.; Gallery, Is. Tickets and places for the
Boxes to be taken of Mr. Grogan, at the Box-office, from Ten
till Four, where Season Tickets may be had upon application.
Private Boxes to be had solely of Mr. Andre ms, bookseller,
167, New Bond-street.
To-morrow, Norma, with the New Pantomime.

ROYAL SURREY THEATRE.

UNDER THE MANAGEMENT OF MR. DAVIDGE

AND MR, WILLIS JONES.

Astounding hit—The acknowledged best Pantomime in Lon-
don—Hundreds nightly unable to gain admittance—The Sons
of Syria and Felix Carlo surprise every one.
THIS EVENING, JAN. 6.
Will be acted a New Domestic Drama, entitled MADAME
LAFFARGE, from Memoirs written by Herself.
After which, a Nautical Burletta, entitled JACK JUNK ;
or, a SEAMAN'S FIRESIDE.—Jack Junk, with Five Sea
Songs, Mr. Walton.
To conclude with a Grand Christmas Pantomime, entitled
HARLEQUIN AND THE ICE QUEEN; OR, JACK
FROST AND KING SHAM.—With gorgeous and charac-
teristic Scenery, splendid Properties, ludicrous and Quaint
Dresses, ingenious Tricks, magnificent Panorama by Brun-
ning, &c. Harlequin, M. Huline ; Patch, M. Rochct ; Pan-
taloon, M. Lehman ; Flip, Signor Feliz Carlo ; Clown, Mr.
Buckingham ; Columbine, Miss Sharpe.