New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1900-03-18

most defective as tactical operations 1t was
not until the turning movement toward Kim
oerley was executed and General Cronie's army
was entrapped by General Kelly-Kenny's divis-
ION that there a really mastery display
OF tactics as we'll strategy. although Colonel
Baden Powell and Colonel Kekewich had shown
caution and adaptability in the defence OF weak
positions and General French had conducted
series Of excellent maneuvres around Coles
berg.
The Boer tactics have been brilliant in de-
fence of natural stronghods, but the rinemen
and gunners have been ineffective in attacking
besieged garrisons and the generals have not
displayed any talent for counter stroke. The
early successes OF the Dutch due in larger
measure to the plumbers of the British staff
than TO the superiority of their tactics.
II is an open question whether the Chancellor
OF the Exchequer has not turned more votes
against the Unionists than he has saved by his
cautious method OF arranging the taxation Of
the war, Four OF the most influential Unionist
journals describe his budget a humdrum af-
fair which neither widens the basis of taxation
nor creates any reserve of coutrbutory power,
nor imparts new lustre TO the reputation Of
safe but by means brilliant inancier. The
war period, with its tremendous expansion of
expenditure armed Sir Michael Hicks Beach
with resources for recasting the entire system
OF fiscal burdens. the Incidence Of which falls
heavily upon payers of income taxes The Chan
cellor cf the Exchequer has not risen to the
! height OF his opportunity. His single approach
10 originality IS the invention of the shilling
stamp produce contracts Otherwise he raises
f12,S17.000 by increasing the income rate and
the duties on beer. spirits, tobacco and tea, and
borrows f43, 100000. Statisticans do not find it
difficult TO prove that the duty of 4 single penny
on sugar would have yielded a larger increase
of revenue than he will obtain by burdenng
the income tax payers and increasing the duties
on beer, spirits, tobacco and tea; and that by
including imported foodstuffs and meat in
moderate scheme of revenue taxation he would
have been spared the necessity of borrowing as
much FAB 100000 in the market and adding TO
the national debt.
There are not many Unionist members of
Parliament who favor the evying of duties on
wheat and imported meats. That would involve
a complete reversal Of Cobdensm, and would
arm the Liberals with a popular issue in the
general elections There many Unionists
however, who strongly advocate sugar duties
and regret that Sir Michael Hicks Beach has
not taken advantage Of opportunity for
broadening the basis Of indirect taxation. They
cannot understand why the income rate should
be up to shilling when small sugar duty
would have answered every practical purpose
and would have dispensed with the necessity
for raising the duties on tea tobacco and spirits
Jam seems 10 have some mysterious sanctity in
free trade England Tea is consumed mainly by
the working classes, yet il is taxed without a
lament over the loss Of the free breakfast
table,; but whenever sugar duties are proposed
the dry bones OF Cobdenism are set in motion
and the wrongs Of the Iaboring class are re
hearsed with moving pathos. The poor man
cannot have cheap jam and marmalade with a
tax on sugar." the Cobdenite fanatic exclains,
and that ends the discussion.
The Chancellor Of the Exchequer has neg
lected an opportunity for putting sugar the
dutable list and arning the Government with
a weapon for fighting the Continental sugar
bounties by which the British West Indies are
ruined. He has not taken advantage Of chance.
which comes only in a crisis Of war, for recast-
! ing the basis of taxation and equalizing the
/ burdens where the pressure is already severe.
| He has wiped a portion of the deficit by 4
series of sums in simple addition at the expense
! Of classes of taxpayers who already over
J burdened. and he has not ventured TO adopt
any fresh expedient or to raise any question
about the unfairness Of the incidence Of taxa
! ton. He has gone about his work IN the same
( dull way in which the military staff repeated
/ the Aldershot manRuvres and sham battles in
! South Africa, instead Of adapting themselves to
| existing conditions of warfare and revealing the
instincts Of leadership. L y. T.