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The Press. FRIDAY, DECEMBER 6, 1867.

It has, we think, been sufficiently shown that the present Customs tarif of New Zealand is very unfair in iti operation ; that it presses heavily or some classes, lightly *on others, anc that some important interests, whicl ought to contribute their shar< towards the general expenses of th< colony, escape it altogether. This i: not all. Besides its essential unfair ness, which it shares in common witl all tariffs, and which renders it or that very account unfitted to be th< only method of taxation employed, il has a damaging effect on the progress of the colony, by checking the natura! development and expansion of its trade. Thus it is highly desirable that the establishment of colonia' manufactures, and new industries as they are called, should be encouraged —at least that thej ehould be denied no opportunity oi success and that nothing should be done for their discouragement; yet oe looking over Hansard we find continual appeals to the Assembly to relax this or that duty on the ground that some local manufacture, which otherwise would be able to hold its own against foreign competition, was overweighted and thrown out of the race by the duty imposed on articles consumed in its processes. Here the disadvantage to the colony is direct and appreciable ; but there is an infinite number of ways in which the tariff indirectly acts as a dead weight to the commercial energy and enterprise of the country. Its tendency is to raise prices, to diminish consumption, and, theee effects acting and reacting on each other, to exercise a depressing influence on every branch of trade. That this is the effect of the present system of taxation has been amply proved by the experience of the last two years, since it was raised to what we may call war rates; and it becomes therefore of vital importance, if we do not wish to see the progress of the country indefinitely retarded, and its resources less and less able to cope with the existing and, unfortunately, inevitable demands upon them, that so injurious a restraint upon the natural increase of trade should be, if not entirely removed, at least very materially mitigated. Nor is the present tariff successful as a means of raising revenue. In this respect a high tariff invariably defeats its own object. There is in every country a limit to the extent to which Customs duties can be profitably raised, and if that limit is exceeded the revenue so far from increasing is actually diminished. For a short period immediately after their imposition they may yield large returns; the country may, to use an expression

of the Colonial Treasurer, answer to the whip ; but. their real effect soon becomes apparent in a steadily decreasing revenue. Natural causes must have their natural operation. A tax excessively high will lessen consumption, and so return less proceeds than a moderate tax which allows consumption to grow with the growth of population. Every one perceives the truth of tins in matters of ordinary business. Take a railway for example. Every one can understand that if a tariff of railway charges is exorbitantly high the public.will make comparatively little use of the line, the traffic will be prevented from coming on it, and

the railway in all probability will not pay ; whereas with low charges it will be so regularly used that as a matter of course it will attract all the traffic of the country through which it passes, and will prove a remunerative concern. All these considerations have been strongly insisted on of late with respect to our own railway in Canterbury. And exactly the same principle holds good with respect to the Customs tariff. Light duties, which pass unfelt by the consumer nor offer any impediment to trade, will be more productive, and that too in an increasing ratio, than heavy duties on a limited consumption. Nothing is more remarkable than ' the manner in which the revenue of Great Britain has increased during the last twenty years under a system of wholesale remission of taxation. The financial statements of Mr Gladstone in particular are full of instruction to those who wish to study the effect of taxation upon national wealth, and show most conclusively how commerce increases and multiplies when unhampered by fiscal trammels. Forty years ago England was in the state described by Sydney Smith, in a well-known passage which might be applied to New Zealand at the present day. New Zealand now, like England then, groans under "taxes upon every article which enters into the mouth, or covers the back, or is placed under the foot; taxes on every thing that comes from abroad or is grown at horne —taxes on the raw material, taxes on every fresh value that is added to it by the industry of man—taxes on the sauce which pampers man's appetite and on the drug that restores him to health —on the ermine which decorates the judge and the rope that hangs the criminal—on the poor man's salt and the rich man's epice—on the brass nails of the coffin, and the ribands of the bride." By the enlightened legislation of more recent times, since Cobden taught England to understand the principles of free trade, all that load of taxation has been swept away, and commerce so thrives under the treatment that the returns from the few articles still subject to duty, not only make up for the deficiency, but increase the revenue by millions. Mr.

Gladstone, in one of his financia speeches, shows that during the foui years 1858 to 1862, the revenue, with out any extension of the sources o: income, and simply under, effect o: remissions of duty, had risen by a surr of £4,095,000 —an annual improvemeni of upwards of £1,000,000. " Such," h< adds, referring to the financial history of the previous twenty years, " have been the changes in our indirect and protective taxation; changes which, in setting free our industry, have left our revenue from Customs and Excise actually larger than it was at the time when we began the process of abolition and reduction." We do not expect to see similar results achieved in New Zealand; the smallness of our population, the fact that we have not attained to the rank of a manufacturing country, and that our exports are confined to the natural productions of the soil, forbid any such extravagant expectations ; but within due proportions they may be. It is far from improbable that if the Customs tariff were judiciously revised, so as to lower the taxation at one stroke by £250,000 or £300,000, the effect within three or four years would be an enlargement of consumption, and therefore of revenue, which would open the way to a still further reduction. Of course we do not suppose that this pleasant operation could be carried on indefinitely. A limit must soon be reached. But we believe it would be found that the present duties are injurious and obstructive, and that if they were reduced the revenue would go far to recover itself without extra assistance. How a sufficient sum could be raised to admit of euch a reduction in. the Customs is a subject which we must reserve for subsequent discussion.

Kaiapoi Institute.—The concert in aid of this institute will take place this evening. We trust to see a numerous attendance. St. Albans Mutual Improvement Association. —A tea and musical entertainment will be held at the hall of the association on Monday, the 9th instant, at half-past six o'clock, on behalf of the funds. The Northern Railway.—The adjourned meeting with reference to the carrying out of the Northern railway, or "to take into consideration the best mode of improving the interior communication of the North," will take place on Monday next at Kaiapoi. Debtors and Creditors A cts. — His Honour the Judge will hold a sitting under the old Debtors and Creditors Acta on Wednesday, the 18th instant, at the Court-house. A list of persons seeking relief under these Acts is published in a " Gazette " issued on the 4th instant. Temperance Society.—The trial of John Barleycorn was repeated last evening in the Town Hall , to a small attendance, principally children. The audience seemed thoroughly to enjoy the entertainment, which passed off as successfully as the previous one. Theatre Royal.—The three-act drama " Green Bushes," a very old favourite in Chrijtchurch, failed to draw a good house at the theatre last evening, owing no doubt to the evening proving each a very wee one. The piece was, however, very well played, and deserved a better house. Some of the scenery painted for the piece is as good as any we have seen on the Christchurch stage, and reflects great credit on Mr Massey, the scenic artist. To-night the performance is announced to be under the patronage of the ladies of Christchurch, and by particular rooueat "Eaek Lvnne' , will be Derformed.

Teastwat to Oxford.—The subject, of having a tramway from Oxford to R:\ngiora and Kaiapoi, mooted about a month ago at a \ public meeting, is not to be allowed to subside. Another public meeting is to be called for discussing the matter, and if possible bringing about some tangible results. At the s.-une | meeting the question of erecting a Mechanics Institute, with other matters of importance, will be discussed. Incendiarism.—An attempt was made during Wednesday night to set fire to St. Michael's schoolroom, hut from the material employed it proved providentially ineffectual. The end of the building almost abuts on fUirlmm street, and beneath the iloor a quantify of paper, some of which was not burnt, was set on fire. The joists arc charred, but not to any great extent. Son.c matches were found on the ground close to the paper The master states that he is certain that the paper was not beneath the building on the previous evening. Gazettes. —We have received copies of the "New Zealand Gazette" of the 28th and 29th ult. Several proclamations are published, but none of them relate to this province. The appointment of J. S. Willcox to be second lieutenant in No. 2 Battery Lyttelton Volunteer Artillery is notified. The resignations of Lieutenant J. C. Porter, of No. 5 Company, and of Lieutenant A. G. Horton, of the Timaru Artillery, are accepted. As a supplement to the latest " Gazette," we have received the remainder of the statutes passed during the recent cession of the General Assembly, * Kaiapoi Volunteers.—While volunteering generally seems to be going to the wall for want of the capitation grant, this company, even under the existing difficulties, muster fairly at the usual parades ; and, in order to increase their efficiency at the coming Woodend encampment, we trust to see the drills even more numerously attended. Tho fife-and-drum band attached to the corps still maintains its hard-earned reputation, and will be able to exhibit their capabilities to advantage on the occasion referred to. It is a matter of some regret that of late there have been none of those spirited contests in rifle shooting which characterized the marksmen of this company last year. Cbicket. —The match to be played on the Anniversary will be between the first eleven and the next eighteen of the province, tho latter to be allowed to choose two bowlers. Arrangements are being made for several matches to take place shortly between the second eleven of the U.C.C.C. and teams from the outlying districts. The players named by the General Committee are requested to meet on the ground of the U.C.C.C. this afternoon at five o'clock, in order to determine what time would be the most convenient, for the majority to practise for the interprovincial match. We trust that all the members will be present, as it is important that these preliminaries should be settled without further delay. Boating-.—The race which will take place on the Avon on Saturday next is creating some little excitement. Apart from its being the first four-oared race ever pulled on the river, five entries are expected, and should the afternoon prove favourable a very close race and capital amusement may be expected The prize ie a pewter cup, presented by George 0. Gilobrist, Esq. The race, which of course will be a time one, will be up stream from near Mr de Troy's, to win at the willows opposite Ward's brewery. The match is open to all comers, and it is intended to handicap the fastest boat* if necessary. Time of starting, half-past two p.m. We hear that, with a view to keeping all the clubs in practice, matches will take place on every Saturday. Ltitelton Regatta.—A public meeting

held on Wednesday evening last at th Lyttelton Colonists' Society's new hall, for th purpose of making the preliminary arrange ments for the forthcoming regatta. Mr E. A Hargreaves occupied the chair, and explainei the objects for which the me , ting had beei called. The Secretary produced the account and balance-sheet of the late committee, whicl were received and approved of by the meeting Mr George Tayler was elected treasurer, and Mj Carder secretary. A committee, consisting o; the following names, was then chosen, viz Mesers. Hargreaves, Day, Gwatkins, Roper Ockford, Rayner, Davis, Cuff, Caro, Murray' Aynsley, Leggett, Woledge, Tayler, Ward, Hawkins, Macfarlane, Buohamn, Hill, Laurie. Holmes, Carder, J. Cameron, and Julian After settling some business of minor importance, a vote of thanks was passed to the chairman and the meeting terminated. Difference of Climate.—The result oi the meteorological observations for the month of October, which were published in a Gazette issued on Wednesday last, shows that Hokitika is an exceedingly wet place as compared with Christen urch. During the first ten month of the current year, which has been an unusually rainy season wirh us, the quantity of rain that fell in Christchurch was a little over 23 inches, while at Hokitika, during the same period it amounted to over 80 inches. But in the previous year the contrast is still more remarkable, for we find that in Hokitika the rainfall was upwards of 99 inches, and that in Christchurch, it did not reach 16 inches In Hokitika, during a very wet day, the fall was 3.18 inches, or about one-fifth as much in one day as we had received during the whole of the previous year. The great difference in the weather is undoubtedly due to the prevalence of the north-westerly wind, which is invariably accompanied by rain on the coast and amongst the large ranges, but is usually regarded as a dry wind on the open plains. VOLUNTEER GENERAL COMMITTEE.—The usual monthly meeting of this committee was held last evening at J. W. Oram's Criterion hotel. Present-rCaptain Lean (chairman). Lieutenant Blakiston, Sergeant Packard, Corporal Gee, and Privates Gullivor, Gibbs, and Sapper Locke. In the absence of the hon. secretary, Mr Tippetts, Sergeant Packard officiated as secretary. The Chairman read a letter from Mr William Wilson, the chairman of the City Council, promising a cup to be fired for on the same conditions as those for the cups given by his predecessor. The Chairman also stated that the consent of Mr Duncan had been obtained allowing the committee to erect a second target at Hillsborough. It was decided that the Eange Committee should be instructed to at once erect the second target. It was derided—"That, taking into consideration the reduction of the capitation allowance, this committee think it desirable that one-half only of the annual subscriptions of the several companies be applied for at the. present time The following resolution was carried :■—" That the hon. secretary be instructed to apply to the several companies for their contributions to this committee." An application was read from Ensign Allison, of NoJ 1 Company, requesting the use of the targets at Hillsborough on the 16th instant for the purpose of firing a match with No. 7 Company. It was decidejd that permission to use the range should be granted from eight to twelve. Mr William Wilson's letter was ordered to be acknowledpfid

with thanks. There being no further business, the committee separated. Kowai Eoad Board.—The monthly meeting of this Board was held on Monday last at the Eoad Board office, Northjiort. Four I members were present, Mr Crosby, Mr ' Waugh, Mr Simms, and the chairman, Mr Fendall. The minutes of the last meeting were read and confirmed. 4. letter was read from the Secretary for Public Worfce, respecting the works lately completed in repairing the north approach to the Ashley bridge, and requesting the.Boardto send the Government a statement of what the work consisted of and the items of the expense incurred. The Surveyor was directed to send the required statement to the Government. A letter was read from the Secretary for Public Works, accepting Mr Paget's offer for the sale of a section in the townsbip of Leithfleld to the Government for £25, for the purpose of erecting a public pound thereon. Tenders were accepted for the following works, viz. :—For raising and metalling portions of the Upper Sefton road, Messra Miller and Clayton, £19 10b ; for raising and metalling and con-

structing culvert, &c, on portions of the Railway Rtvervo road, !U?ssr-H Miller and Clayton, £19 l!)s ; for constructing rulverte, raising, mehillingr and forming portions of the road branching eastward from the North roml to the Wiiipara, by Stockgrovc, J. Dullzt'll, £'-H 18s The Surveyor* report was lveeiveil, and ho was inatructed to prepare tho following works for tender—Continuing formation of the Louburn road ; for forminc portions of the road branching from th<> North ro:id at Amborlcy. towards Brocnfield station ; for umking ciittinj:*, Sn\, on th" road crossi-ig the Nortli Kowni. from Ambcrli'y to the Kuilway Rest'rv? road. The pny-shi'i't nmountfd to" £103 s*. Tlie metting win ruJj'iurtied until Monditj', tho 6th January nest. Suicide.—The " Wellington Independent," of Saturday last, save: —A melancholy occurrence happened at tho Hospital about three o'clock yesterday afternoon. Mr Samuel Clarke, late manager of the Australian Steam Navigation Company, and for three years ! manager of the Intercolonial Boyal Mail Steam Packet Company, who had entered the Hospital as a patient the previous evening, informed his attendant that he was about to die, and asked that a minister of religion might be sent for. The attendant, suspecting no harm, a 9 his patient appeared perfectly sensible and had eaten a hearty dinner a short time before, went outside the door in order to tell a messenger to go for the clergyman, leaving Mr Clarke in the room with a man who was engaged in painting. He was absent hardly more than a minute, but on returning found Mr Clarke in his bedroom, which adjoins the first-named room, with the blade of a small penknife plunged into his throat, while with the fingers of his disengaged hand he was endeavouring to extend the wound he had inflicted upon himself. The attendant at once seized the unfortunate man's throat with his hands, pushed him up on the bed, and called for assistance; but so deep a gash had been inflicted that medical skill was useless. Mr Clarke expired about a quarter of an hour after performing the fatal deed. Hβ only arrived from Sydney about three weeks ago. but was well known here. The deceased was thirty -six years of age, and much respected. The East Coast Natives.—The " Wel-

lington Independent" says that Pairau, one o the principal chiefs of the Uriwera, is on i visit to Ntipier to make proposals for peaci on behalf of himself and followers. It i understood that peace with this tribe wil secure the safety of the settlements on thi Bast Coast, including Opotiki in the Bay o Plenty, while it will afford additional seouritj to persons who may desire to settle at.Taupo or other parts of the interior. The Uriwen are best known as the wild mountain tribi who fought with such bravery against ou: troops at Orakau, and defiantly rejected a pro posal to save themselves from what appearec to be imminent destruction. It was on thi occasion that the well-known terms of " ake ako," were used—meaning that they wou r " never, never " surrender. The wild ant inaccessible nature of the country inhabitec by the Uriwera, on the Waikoremoana Lake has been the means of preserving that distrio from the warlike incursions of the warlik« Ngapuhi, who in former times so successfully subdued this and other districts of the North Island. From their isolated, positior and extreme jealousy, tho Uriwera have hac less intercourse with Europeans than any o the New Zealanders ; and the fact of theii being considered least likely, from strong national prejudices, to tender submission must have a powerful influence with the Ngatimaniapoto of Waikato, who will now feel that they have lost their most reliable supporters of the King party in the Island Tho only successful invasion of the Waikare moana country of late years was ■ that coil' ducted by Major Fraser, with the colonial forces and Natives allies. It wag then for the first time that this warlike people discovered that their mountain fastnesses were nol sufficient to protect them, and that they could not with impunity continue a protracted struggle against the Europeans. When the present negotiations with the JJriwera are concluded, it may be fairly assumed that peace on a lasting basis will be established, and that the undisturbed occupation by Europeans of the interior of the North Island may be considered accomplished. The Laws of New Zealand.—ln his address to the Grand Jury on opening the criminal sittings at Nelson his Honour Mr Justice Richmond remarked :—" Of course I should not be able to day, neither do I propose to attempt, to give a review of the voluminous additions and alterations that the Statute Book of New Zealand has undergone during the last session ; I shall merely refer to the more prominent points which affect the administration of justice,—the alterations which have been made in the criminal law. Last session of the Assembly was' characterized by a series of enactments which materially altered the criminal law of the colony, by the adoption of the statutes of the mother country consolidating the law relative to the large classes of crimes and offences to which the new Acts refer. I consider this as a most important step in the progress of our legislation, and I view it as an earnest of the full work of the codification of our laws, which I trust will end in making the law of England as consistent and intelligible in its detaila as it already is just and noble in its fundamental principles. The first Act to which I will allude is that relating to the coinage, which is not of much importance in this colony. The noxt consolidates under one law the whole of the laws relating to the crime of larceny : another has reference to the crime of forgery ; the next. is a very important Act, and relatee to offences against the person, enacting among other things that certain offences formerly inferring capital punishment were not now capital. Another Act is the law having reference to malicious injury to property, and is also important, as are all these laws which refer to crime. Although 1 oking to these Acfs and the spacethey occupy in the year's legislation, one would be inclined at first to suppose that there had been a great increase made in our laws, yet such is not the caso. These Acts really diminish the amount of our statute law, by consolidating into two or three Acts the principal offences known to onr criminal jurisprudence, and a reference to the schedule in the new Acts will show that a long series of English Acts have been consigned to oblivion, being repealed to make room for the one or two Ants-which are now in force in their place. This greatly simplifies tho law of the country, and aboliehea in a great measure that difficult labyrinth of statute law through which only lawyers could possibly find their way."

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Press, Volume XII, Issue 1586, 6 December 1867, Page 2

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4,000

The Press. FRIDAY, DECEMBER 6, 1867. Press, Volume XII, Issue 1586, 6 December 1867, Page 2

The Press. FRIDAY, DECEMBER 6, 1867. Press, Volume XII, Issue 1586, 6 December 1867, Page 2