The Sun.
London, England, 1842-04-25 00:00:00

AUL

LONDON
MONDAY MONNING, APRIL 25, 1342.

The inconle-tax Bill is to be committed this day,
and it is a matter of course that every Member of
the House of Commons will oppose every clause of
Which he does not approve. We hope that he will
not only oppose :it, but will divide the House on it.
Moreover, it will be the duty of the independent
Members, we think, to oppose those clauses, the ob-
ject of which they may not disapprove of, but wii:ch
are so worded that they are difficult to be understood.
The Parliament has no right, by 'a studied ambiguity,
ant a confused multiplication of terms to lay traps for
the people. It is, on the contrary, bound to make all
its elactmeits clear and explicit, so that the fault of
disobedience may not be justly chargel to the &lin.
telligibility of the law. On this principle we maintain
that it is the business of the Liberal &embers to
oppose evory clause of the Income-tax Bill, and, if
pci.s:lN, to .cvmpal PEE,t, to alter that which is
nOt clear intelligible. Some time ago Sir R.
PULL said, that when he saw the Income-tax Bill
pretty well advanced, he would take up the tariff,
and most persons infi:!rred that he . would bring for-
ward the latter before he went into a Committee
with the former. It seems, however, that he has no
such intention-- that he Means to hurry the Income-
tax its a conclusion, and not till then will he bring
forward the tariff. He has been so much praised,
and allowed on most points to have so exclusively.
his own way, that we are not surprised at his disap-
pointing the hopes of those who believed that he
would delay the Income-tax. He knows his advan-
tage; -he knows that the mercantile classes will grow
'impatient to have the tariff settled, and he will make
their impatience an instrument fOr forcing the In-
come-tax more speedily through the House of
Commons.

The admirers of Sir It. PEEL'S tariff seem to forget
that, besides the new discriminating duties on Colo-
nial produce, which he essayed to establish, it- con-
• tains h new duty on trade. His proposition to levy
4s. per ton on coals exported is as much in opposition .
to the principles of free trade, as was the prohibition
to import cattle, which he proposes to remove, and as
is the heavy tax on the importation Which he pro-
poses to- substitute for that. Ile does not act, there- •
fore, in framing his tariff from any distinct and clear
view of the benefits of free-trade or of the great import-
ance of its principles; he merely draws up such regu-
lations, even as to commerce, as will promote his
temporary and party purposes, and he looks no
further. The evils of his tax on exported coals are
well set forth in an article in The Sun, and we only
beg that the friends of free trade who are loud in their
praises of the tariff wilt ponder over that exception to
their principles.
Again, with respect to the tax on Irish spirits,
Sir It. PBEL is acting directly in the teeth of the
principle he pretends to advocate. He is imposing an
additional duty on an article peculiarly liable to be
smuggled, enhancing the temptation to evade the
revenue, and, at the same time, causing a consider-
able increase of crime. When we see these parts of
Sir It. PEEL'S financial scheme? we cannot echo the
praises of our Liberal Contemporaries, nor believe
that ten such tariffs, could they be multiplied with
cmresponding advantages, would be a compensation
for the Income-tax.

It appears, by the examination of Mr. J. WiGxuv,
the bankrupt Brighton banker and M.P., that his
bink has never been solvent since 1836. For six
years, tiaen, at least, lie has been carrying on his
basking business without adequate means. He has,
for that long period, been trading on his creditors'
property, and every year, it is to be supposed, losing
more and more, till he has lost it nearly all. To us
it seems very doubtful whether such a game could
have been played so long without the fact being
known to many persons that the Messrs. IVIGNEv's
bank was not solvent.

We Should suppose that the nature of, the pay-
ments for which it had to provide, the kind of
security it must have continually offered for ad-
vances, the sort of business it carried on must
have made its London correspondents ac-
quainted, years ago, with the true state of its
affairs, ,Did they, we ask, or (lid they not, know
the condition of the Brighton bank ? If they did not,
what must we say for their discernment as men of
business rt If they did, what must we 'say for their
concealment of it as honest men ? Either they frusta'
and dealt with that bank for several years, knowing
that it was. pot a safe concern, and's°, by their avowed
confidence, helped to beguile the creditors of the
Messrs. WIGNET7 or they trusted, and dealt with it
for that time, in perfect ignorance of its character, and
a
by their carelessness contributed to produce the same
effects on the unfortunate creditors as if they hil
wilfully tent themselves to the deceit. We have not
Award, inde;,d, that the London correspondents are
(creditors of the Brighton Bank to any extent ;

they, lo doubt, took' care of themselves ;
NirS Tj. ~,. ut, whatever may be the case in law, it
....k
1 11, n
Geo not satisfy morality that an opulent London
7.37;41
‘ Q e, which lends its countenance to a coun-
'; ).1...,:V:-=6)-7 , use through six years of insolvency-, has, in
~ 1,..',.)-:,:---.-
,711te end, escaped witho:tt any loss.
-- -,
~..: _ Yirk are induced to make these observations, be-
:—", -1---- -4..—>"

cause we are convinced that persons like the Messrs.
WIGNET could not carry on their insolvent concerns
for so many years, greatly to the detriment of
the public, were they not upheld by solvent houses of
fair public character, which perhaps profit by their
difficulties, and use them, as it were, to exfract money
from their confiding creditors. For such bankrupt
concerns to be kept afloat through a series of years,
there must, we believe, be a sort of confederacy, in
which those who, in the end, reap the most advantage,
never appear to bear any of the blame. Were this
an isolated case, too, we should be disposed to pass
it by unnoticed ; but we cannot conceal from
ourselves, nor is it right to conceal from the public,
that similar cases are numerous. However scan-
dalous may be those invasions of property
which carry one to the bar of the Old Bailey
there are amongst the middle and upper classes
numerous infractions of property, more injurious to
the public happiness than those which the law most
severely punishes.
Before the 'Bankruptcy Court on Friday, there
appeared another specimen of those dishonest pro-
ceedings amongst dashing London tradesmen, with
which that Court has of late teemed. Mr. WILLIAMS,
of the firm of Messrs. MOTTRAM and WILLIAMS, then
admitted, that he and his partner had, after they
knew that the firm could not go on, bought goods on
credit, and sold goods, at great sacrifices for ready
money, to meet the demands on them, or to
supply their own necessities, dividing the money.
betwixt them. In the course of the examination,
the three firms of Messrs. COWPER, Messrs. MARTIN,
ABBOTT and Co., and Messrs. SPENCE and BAG-
GELLEY, are mentioned as buying the goods of the
bankrupts at a considerable advantage for themselves,
and a considerable loss to the bankrupts. It is
not said that those sales were irregular or out of the
course of trade, but the effect of them were to
benefit the monied persons, who purchased, and im-
mediately paid for the property, to the detriment of
the creditors. We do not say that these parties
are to blame for the purchase, but we must say that
the character of English tradesmen, now most
seriously damaged, will not be restored till their sense
of honesty shall prevent them doing many things
which the law has omitted to forbid.

Mr. Commissioner EVAN very properly spoke
of the case of the bankrupts_ as one of a
most outrageous character. They were charging

21,500/. expenses, 7,4001. for their own expense,

1 -while their profits were only 5,783/. It is by
keeping villas and town houses, carriages and gigs,
and by putting up splendid shops, which rival in
,gorgeous.sess a royal apartment, that such exorbitant
expenses are incurred, and other men are defrauded.
In the present case some of the creditors appear to
) live abroad; and the result of their past confidence
Awill be to make them distrust English tradesmen.

Taking this too prevalent want of honesty in con-
'
junction with the accusations of Mr. FERRAND, soma
of which, we are afraid, are true, we are driven to
1 the conclusion that the character of our country, for
honesty in its dealings, is not rising in the estimation
of other nations. That .we should have an honest
1; Government, while we have a demoralised people, is

morally impossible, and the vast corruption we have
of late heard of in electing Members of Parliament,
which poisons legislation at its source, is only another
specimen of that want of morality, not ordained by

law, which. is equally palpable in the case of bank-
rupts and corrupt electors. They, again, are not worse
than the law-makers, who abuse the confidence of

their creditors, the confiding people, to enrich them-
.3elves by laws which ought never to be enacted urr-

less they clearly promote the advantage .of the greater

:dumber

FLANDERS AND DUTCH MAIL.
BRUSSEI.F, APRIL 21.—The average price of wheat last
weak was 23f. 71c. and that of rye 12f. 63c., so that.wheat is
exempt from import duty, and rye pays an import
duty of 21f. 50c., and both may be exported at a duty of
25 centimes for 1,000 kilogrammes.
ANTWERP, APRIL 10.—On Saturday last a trial was
inaclein the British Queen of Belgian coal, which were
found to be superior to English coals. This steamer,
thenfore, takes in a stock of Belgian coals.
BRUSSELS, APRIL 22.—The .Nouvelliste de Bruges has
the following article:—
' "It is well known to our readers, that the 'mails be-
tween Ostend and London are now forwarded from each
place four times in the week. In order to render the
communication between England and Belgium more easy,
.ntl to derive from the mile% ay all the advantage possible,
both to travellers and to commerce, it is greatly to be
desired that the mails might be forwarded every day.
We are informed that the Government is disposed to this
risk. The negotiations for the establishment of a line
. of steam-boats for the conveyance of merchandize are so
fax advanced that we may congratulate the merchants
and manufacturers on the success which will be the re-
ward of their exertions.
" A Belgian Society is on the point of being formed
for performing this service by steam-boats. Three-
fourths of the sum required are already subscribsd, and
• the plan will shortly be organised for two departures
every week. These steamers are not only to convey the
mails, but likewise goods and travellers. The latter
will find every advantage in the Belgian steamer's so-
lidity, convenience, and moderate fares."
In consequence of the refusal of the English Govern-
ment to recognise the validity of the Convention between
the New Zealand Company and a German Colonization
Company for the purchasing of Chatham Islands, the
Provisional Committee of the German Society has de-
clared all the obligations entered into with it to be
null and void.
THE HAGUE, APRIL 20.—N0 further accounts have
been received up to this afternoon respecting the health
of his Majesty King Frederick William, Count of
Nassau.
By his Majesty's orders, a circular, dated the 19th
instant, has been sent to all the ministers of the Pro-
testant Church, inviting them to Put up prayers for the
King, his father.
A- similar circular is addressed to the Jewish Syna-
gogue, and another to the Ministers of the Roman Catholic
church.
THE HAGUE, APRIL 21.—Accounts from Berlin up to
the 17th have been received this morning, which are
rather less alarming, stating that though the situation
of his Majesty is still precarious, some more favourable
symptoms had appeared. Two bulletins of the 16th
and 17th, signed by Dr. Dieffenbach, are subjoined to
the report. The conclusion of the last is, "In the
course of the day the state of the august -patient has
been better, and his Majesty has slept some hours, and
taken some refreshment."
THE HAGUE, APRIL 22.--7Accortyng to the accounts
received to-day from Berlin, no,per4tible change had
taken place in the health of the Count of Nassau. The
bulletin of the 18th says---" His Majesty, the Count of
Nassau, has had a restless night, interrupted by frequent
fits of coughing. After midnight, his Majesty slept some
hours : the fever is moderate, and the august patient has
some appetite."—Stauts Courant.
FRANKFORT, APRIL 18.—Yesterday evening there
was a collision on the Taunus Railway, at the station of
Hattershiem, between the two last trains from Frankfort
and Mayence. Several carriages were dashed to pieces
by the dreadful shock, and 30 persons more, 9r less in-
jured.