The Liverpool Standard and General Commercial Advertiser.
Liverpool, Merseyside, England, 1848-08-15 00:00:00

Ebr Ribrrpoot &tantiarZi.

TUESDAY MORNING, A UG. 13, 1348.

THE motion brought by Mr. Ewart before the
331.r-ise of Commons on Tuesday night, for a " re-
:a' on of our present system of taxation, especially
a view to extend the commerce of the country
;nod to increase the employment and comforts of
-tree people," suggests one of the most important
4;e3lljects to which Parliament can devote its atten-
tion during the recess. Our present fiscal system
-is one of the most anomalous pieces of patchwork
to be found in any country. It was framed origi-
lazily, bit by bit, without the slightest expectation
-of its. becoming permanent; successive Ministers
'limed upon whatever form and object of taxation
ewred most likely to supply the wants of the
-moment; and, when we set about reducing its
-magnitude, a very slight discretion was used in
*dotting where the knife was to he applied. We
remitted this or that duty, in preference to dealing
-iriith the system as a whole system, because it re-
presented the amount which we could spare at the
lime, or because some party in office had pledged
simself to the particular subject of the community
most interested in its remission. We have, in fact,
oustematically pursued the very course most likely
to prevent a comprehensive effort of remodification
'tieing attempted, by cutting away inconsiderable
-items, reducing our income to the margin of our
'ependiture, and thus leaving the larger items,
IG,tla of customs and excise, untouched, because
we were not in a position to risk a possibly large
41efuliency. To some extent it may be said that
Sir Robert Peel's revision of the tariff was a corn-
3rrehensive measure. But even that measure was
crae-sided. It was not so much a modification of
taxation as a measure for the encouragement of
the manufacturing interest, and a bid for the trade
't the foreigner, at the expense of British industry.
We are not at all inclined to enter into this ques-
tion with the'same views professed by Mr. Ewart
maul the party of whose opinions he is the repre-
sentative on this occasion. We cannot see our
way clearly to a system of direct taxation, which
van be adopted to fill up any large breach made in
the national revenue. The experience of the past
session of Parliament has shewn us with what un-
-willingness direct imposts are submitted to ; and
Ice-know how unwillingly our present direct taxes
are paid. Moreover, it is a principle in political
mconorny, now pretty generally acknowledged, that
moderate import duties fall as much upon the
'Eoreign grower and producer as upon the home
m:osumer. The object, therefore, we apprehend,
of any minister who is induced to attempt the
ask of dealing with our system of taxation, must
lee to avoid, as much as possible, the unpopularity
,c,r any large increase of direct taxation, and to
seek for articles of taxation upon which reductions
-may be made, which will promote consumption,
said thus save the revenue from any large diminu-
tion, and, at the same time, of which the benefits
will be directly felt by the mass of the people.
.11 arti 1,1 rritsr% sok art hickni- 4.e. *h.
VtirtOMS, is that of tea, a reduction of the duties
:ten which will be felt as a boon to every consumer,
mild will promote the increased morality of the
'people, whilst it will give an incalculable impulse
to our commerce with one of the most populous
,countries in the globe. A few other articles may
be beneficially dealt with in the same manner;
and amongst the first of these we may mention
French wines, the substitution of which in tbis
Imnintry for some of our more potent and stimula-
ting drinks would be most grateful to a large por-
gen of our middle classes.

'Bat we would not confine ourselves, as appears
to be the favourite object with our political econo-
rlinitrts of the free-trade school, to the customs de-
partment of our revenue. There is much to be
achieved in the way of benefit to the community,
by a few judicious changes in the duties levied
under the heads of excise and stamps; and espe-
cially as regards some articles, the manufacture of
-which is injuriously affected by the interference of
-the officials engaged in collecting the revenue de-
rived from them. Amongst these are the duties
-on soap and paper, both of which are impolitic, as
hindering the spread of cleanliness and of know-
ledge, and at the same time preventing improve-
ment in the processes of manufacture. The win-
' ow tax might, with infinite sanitary advantage,
Ike removed; and we should most gladly be able
to afford a remission of the duty on advertisements,
:and cheapen the poor man's dwelling, and at the
Tame time add to the amount of his industrial
,occupation, by abolishing the duty on bricks.
In the stamps department, without entering at
present
into the much-mooted question as to the
justice or injustice of the legacy and probate du-
iles, we feel assured that a considerable modifica-
t3on might be made, and important benefit con-
ferred upon the community, without a farthing of
toss being incurred by the revenue. The taxes
.mapon conveyances of small properties, by way of
mortgage or absolute sale, are enormous, and de-
:eat their own object, so far as revenue is concerned.
Whey are glaringly out of proportion to the taxes
upon large properties, and also to those upon mer-
•Acantile transactions; and operate as a serious dis-
.4couragement to investment in the soil, or in build-
ings, by parties engaged in business, on account of
the cost of rendering such investments available
-on any sudden emergency. If all that is desirable
to be remedied in these departments cannot be
Zone at once, let a portion be attempted; but let
that attempt be made in a bold and comprehensive
fphit. Let us have a modification of some of the
;most productive items, rather than attack this or
hat petty impost, the existence of which is scarcely
felt, and thus tie up our hands for years from
grappling with duties of greater amount and im-
iortance.
There is another question—and an important
-one—which we should gladly see occupy more of
:die attention both of Parliament and the public.
Ntre refer to the cost of collecting our revenue, and
the constitution of the boards of customs and ex-
rise. We should like to see the boards in question
made more immediately responsible to Parliament,
zud a little light occasionally thrown upon their
proceedings. and especially, so far as the Board of
Customs is concerned, to know the rule by which
their appointments are regulated. We did expect
o have seen the whole subject of our system of
taxation entered upon by the Financial Association
:of Liverpool, as one peculiarly fitted for the conF-
oleration of the members of a great commercial
icommunity—infinitely more fitted for it than in-
'quiries into the pension list, and semi-chartist
Atttacks upon the Royal expenditure. Would that
iiey would take our well-meant hint !

PRESENTATION.--Mr. ll`Vitie, station master at Wam-
libray, Caledonian railway, having for a considerable time,
with the full consent of the session authorities, been at
-much trouble in transmitting a letter bag, and thus con-
'erring an obligation upon the district, was recently pre-
ented with a handsome family Bible, as a token of respect
-.and gratitude. An elegant set of china was at the same
time presented to Mrs. M'Vitie.
CRICKET.—A match between the St. Helen's and
iivertonClubs was played on Wednesday, on the ground
-of the former, which terminated, after a very spirited
:contest, in favour of the St. Helen's Club. On Friday a
%match was played between the Liverpool and Wrexham
clubs, on the ground of the former, Liverpool winning by
.17 runs. On the 2nd, 4th, and 10th instant, a match
-.between the Kensington and Olympus clubs was played,
lon-the ground of the latter, which terminated in favour of
athe Olympus by 47 runs.