Daily Circulation, 1490. The Oamaru Mail TUESDAY, JUNE 9, 1885.

Oamaru Mail, Volume IX, Issue 2960, 9 June 1885, Page 2

Daily Circulation, 1490. The Oamaru Mail TUESDAY, JUNE 9, 1885.

Had it cot been icr the maimer in which he dealt with two subjects, very l'ttle fault cotrd have been found with Mr Duncan for the Bpeech he delive-ed at Pukvuri on Saturday night. Generally speaking that speech was of a satisfactory cha;acter. Mr Duncan gave a clear and creditable account of his actions during the last session of Parliament, and in this respect fully earned the expression of renewed confidence which the meeting accorded him. His defence of his advocacy of the purchase of the district railways was complete, and in this he put to rout those who had blamed him for his action. It was a clear, open, manly, end perfect answer to those who, without the slightest show of reason or argument, had called into question his conduct and the conduct of the Ministry whom he supported, rlis indication of the lines upon which a new and bitter system of local government should be based was also creditable, and, though there are many who will differ from his opinions npon the subject, those opinions, coming as they do from a man who has had a large share in the conduct of local affairs, are deserving of careful consideration. But, unfortunately, as we have said, tho good effeot of Mr Duncan's speech was marred by the manner in which he dealt with two subjects, Thoso subjects are the relative merits of the Property Tax and a Land Tax and the land question, two of the greatest questions of the day. Upon these Mr Duncan was absolutely unsound and unsatisfactory. Mr Duncan does not, and cannot, lay any c'aim to great financial ability; but even making all allowances, we were scarcely prepared to find him standing up in defence of the Property Tax—the most pernicious and baneful tax that ha-i been forced upon a civi'iscd people daring the age of enlightenment and reason—a tax which has crnthed and is crashing enterprise—a tax that stands as a formidable barrier retarding all progress —a tax that has v. ry msteriallly helped to produce and intensify the depression under which the color, y has suffered for the past Sve years and under which it is still fuffering and must continue to i-uffer so long as enterprise is i amptred by an impost which declares that every man's energy and the implements with which he se-.ks to develop the resources of the country are subjects for the tax-gatherer to seize upon. Mr Duncau does not seem to have mss'ered even the rudiments of political economy, much less does he seem to have formed any conception of the first "principles upon which all equitable and just taxation is based. Had he studied the subject with even a moderate degree of . care he would not havo required to be told that there 13 a vast difference between a general tax npon all property and a land tax, and that that difference isall in favor of a land tax. He would'have, discovered that land owes to the ."tate a duty which cannot be claimed of any other class of property. He would have learned that the ptimary duty of land is to maintain population, and thit where it is so held that it does not perform this function, the State, being the lo er, has the right to step in and make the land itself bear that share of the burdens of the country which would have been borne by the additional population had the land been applied to its proper purpose. It is here that the State's right of interference arises, and it is proper that the State should have the power of interference, for the cause of humanity and the maintenance of the nation render it necessary and prudent that the State should see that the land is so utilised as to provide for tho maintenance of the greatest possible number of people whose inheritance It is. Upon this principle the Land Tax is grounded. In a measure Mr Duncan admits this principle, for, wi.h strange inconsistency, we find him advocating a land tax upon a sliding (cale, for the purp. ae of crushing the large landholders—an" unrighteous proposal, to which we shall refer on another occasion. Here Mr Duncan admits the right of the State to tax land, but he does not do so upon the great fundamental principle that thi holding in individual right of a Bhare of the earth given by the Creator to all men is a special privilege for which the fortunate possessors should pay to the State, wh'ch ia the general bo 'y of the people, to whom the soil in common belongs. When Mr Duncan says that, were the Property Tax abolished, and a Land rax substituted, the land would have to bear the whole of 1 he burdens which are now borne by all classes of property, he is guilty of drawing a red hening across the scent. That he did not do so with the intention of misleading his hearers, but from a sheer want of knowledge of a suhjfet apparently beyond his mental giosp, we readily admit.

In tru hj, h 9 seems to have 110 fixed or well-grounded ideas upon the. subject, and, like a disabled ship, i s tossed about by every billow, unable to steer in any settled direction. The result is that he is not only unsound upon the question, but is absolutely inconsistent. He see*ns, indeed, by some chance, to have bec-iine inoculated with the Atkinsonian idea of taxation, for the specious arguments he used in defence of th;' Property T»x are precisely those v.hieh Major Atkinson has reiterated times without number, in season and out of season,, in the hope that the ignorant might at last became impressed with a belief that they were sound and tenable. We grant that a Land Tax standing alone would be in som? degree unfair. The natural corollary of a L*nd Tax is an Income Tax, than which no fairer and more equitable tax could be devised, and a publio man in entering into a comparison of the Property Tax with a Land Tax has a right to assume that an Income Tax must be coupled with a Land Tax in substitution for the Property Tax. This is the position Mr Duncan should have taken up, for ho was professedly dealing with the incidence of taxation, and having set himself the task of enlightening his hearers upon so momentous a subject, he "should have been prepared to deal comprehensively, with the whole subject. If not prepared to so deal with it, he shou'd have left the task to others wiser than himself. The fundamental principle upon which equitable taxation is based is that every man shall contribute to the necessities of the State in proportion to the benefit which the maintenance of the State confers upon him individually. That principle the Property Tax does not fulfil, for while the man who invests his 1 ttle c-.pitnl in an enterprise giving him but the bare means of sustenance has to pay the tax, the professional man who makes LlOjO a year and spends the -money in luxurious living pays no direct taxation. And yet the man who has invested his capital in an enterprise giving him at present but a poor return may be employing treble the number of hands employed by the professional man, and may, too, be laying the foundations of an industry which, in a few yeaw, may largely increase the national wealth of the country. Doeß Mr Duncan mean to tell intelligent men that- the tax which touches the-industry and enterprise of such a man whils it lets the spendthrift professional man escape direct taxation isa just and proper tax? Again, at this very moment, there are hundreds of farmers in the colony who cannot sell their grain even at a price which will return them the cost of its production, and yet because they own that unsaleable grain they must pay the Property Tax upon its assumed value, while their neighbors who have invested their money in more profitable enterprises pay only upon so much of their profits as they have not spent in luxurious living. Does Mr Duncan stiil say that a tax which produces such' anomalies is fair and equitable ? Let us look round the-colony, acd we shall find hundreds of struggling enterprises in which large sums are- investe i which are being crushed by the iniquitous Property Tax, while ethers, less costly and more remunerative, escape unscathed. Will Mr Duncan in the face of such facts as these still have the courage to defend the Property Tax ? ' At best all that can be said of the Property Tax is that it is a rough-and-ready way of raising money and making all pay who possess property - over the limit of exemption. But it takes no heel of the value of that p;operty a3 a wealth-producing agent, and therein it utterly fails to fulfil the great principle upon which equitable taxation is basej. As we have ieen, a Land Taxis based on sound principles. But in this country there are other reasons why a Land Tax would be a fair tax. hat renders taxation necessary?— The maintenance of peace,order and good government in the country and the payment of the interest upon the money we have borrowed. Let us take the last element in our ca'culation first, for it is the greatest.. Upoa what have we expended our borrowed, money? Firstly, in quelling a rebellion of the natives, rendered necessary in order to defend land, and secondly, in the construction of public works and the introduction of "population—both giving increased value to land. Who shall say that the'land shall not therefore bear i share of the burdens which its defence and improvement in value have entailed? Will Mr Duncan sayiso? If he does say so he should not represent people, but should be the representative of laud. We maintain that land has reaped the greatest benefit of our loan expenditure, and we therefore say that lard should pr -pe-ly be taxed so that it shall con'ribnte to the '-tato something in return for the benefit that it has received. We have already said that an Income Tax is the fairest tax that can be devised, and our statement oan be supported by the strongest of reasons based upon a solid foundation of sound principle. The value of a oountry to any man must be in proportion to what it gives to him, or, in plain "words; the living or wealth which it produces him; and in proportion to the value, which the country is to him so should every man contribute to this cost of maintaining him ia porsession of the benefits he receives. Propotionately to the income he enjoys he should contribute to the "defence of the country- and the inaintainenca of order and good government, .for without these ;, his -inc<?mß would be. placed in .jeopardy,. and chaos having taken the place of order the oountry might become to him of no value. The country may in fact be likened to an unlimited liability company in which all colonists are ' shareholders,' and the greater thedividend,. or income, anyone of those shareholders receives from the company the greater must" he contribute to the company's necessities or liabilities. -It would be manifestly nnfair iix case of misfortune overtaking an unlimited liability company to make the smaller shareholder contribute as largely to the company's necessities as the larger shareholder, who had reaped the greater advantages in times of prosperity.- So-too with a country. The man who receives the greater income, to whom the country is of greater value, should pay to the f undrequisitefor the management of the country a greater proportion than the man whose income is smaller. This is the sound principle upon which the income tax is based, and it is a princip'e which is iot found underlying any other description of taxation. Most certainly the Property Tax, which Mr Duncan defends, is not governed by any such principle, if, indeed, t is governed by a principle of- any kind.

Mr J. I/. Allan has consented to go to the South Sta Islands as a de egate from Oamaru. He "ill leave for Auckland by to-morrow's express, and will catch the Bteamer Janet Nieoll there. At a meeting of subscribers to the Herbert young mtn's meeting room, which was held last Saturday evening, Mr H. Morrison occupying the chair, the fol'owing gent en en were elected as trustees of the in-titu-tion :—Messrs Henry Budge, Robert Elder, Alex. Forbes, Donald Morrison, and Wm. Meikle ! Mr J. D. Hamilton having resigned th position of Clerk to the Hampden Licensing

Committee, Constable Michael Joyce has been appointed in his place. . • | Owing to the severe pressure on our space, we are compelled to hold over until tomorrow a letter from the Hev, Dr Macgregn in reference to the discussion which took place at the meeting of the School Committee last evening upon the pamphlet question. The charge for carriage _by rail of native brown coal, fireclay, ' c., from Shag : 'o nt ti Oamara, has been reduced from 5s 3d to 4s 7d. We are pleaded to learn that the zeal forimprovement in our loea teachers has not been daunted by their being refused the privileges of instruction, open Jio those in Dunedin. Since they cannot l'Sten to a professor discoursing on " Knelish," (hey have, with commendable promptitude, come to terms with a master of song to prepare them for their "pass" in music. Mr Brownie?, the local examiner in music for the education Department, at the solicitation of upwards of twenty teachers, will begin a course of lessons in the Di't'ict High Sch.ol on Wednesday evening at tix o'clock. At the meeting of the Schools Committee last evening Mr Peattie asked that permission should be given to use one of the rooms for the purpose, and tbis was readily accorded. At ihe meeting of the Schools Committee last evening Mr Procter said that he had seen in the Press several letters tivins expression to tha opinion that the age at which children should enter school should be five years instead of seven. At present babies were seat toscliool with their elder brothers and sisters to be nursed, and, as it was useless paying money to have children at the schools under seven years of age, he thought the Cfmmittee should pass a resolution altering the age. This was met by memberß in chorus pointing out that the age was fixed by Act of Parliament, and that the. Committee had no pnwer to interfere. To this Mr Procter replied, " Oh," but whether the ejaculation was the reßUlt of a sudden pain, or of a ray of light dawning upon his mind, indicating that he had made a mistake, did not tran pire. Mr Procter's reference to the subject afforded Mr Orr an opportunity, however, for drawing attention to a matter which assuredly reqnires looking into. He said that he had seen a number of small boys who Bhoul ; . certainiy he at school playing about the breakwater, and that the Committee should take some action. It was pointed out that the nutter was in the hands of the police, whose duty it was to st e that children of school age were sent to school. It was mentioned that during the time the compulsory clauses of the Act had been in force only one case had been dealt with. The Committee did not take any action in the matter, but it would be well if the police, taking the hint which Mr Orr's statement gives them, were to pay a visit to the breakwater and other places where small boys congregate, and see that the law is complied with. I ast night several of the sailors of the ship Dunedin, armed with knotted ropes and other similar weapons, resolved to pui.ish the boys who had on the previous day, in a most cowardly and brutal manner, attacked one of their number whilst he was und r he influence of drink. They came across one .or two. of the delinquents, and, in.the right-of-way leading from Thames-street to Messrs Meeks' mill,, administered '0 one -or two of them a flogging which they are not likely to forget. It is a pi'y that people should be compelled to take the law into their "own hands in this way ; but if the police cannot bring such flagrant offenders to justice, there no other alternative. Whilst the sailors were engaged punishing the boys last night, the mother of one of the boys interfered.- and abused the sailors for their conduct, bus the arguments which they used in justification of their action were unanswerable. The mother in question would have, perhaps, been spared the pain of last uight's proceedings had she done her duty towards her sons, and checked in their ineipiency the characteristics which are now making them a scourge to themselves and their parents, and a nuisance to the public. We fear that a large proportion of those boys who are in the habit of wandering about the streets of the town at night, t • the annoyance of peaceable citizens, will grow from bad to worse, if no_check be put upon them, and at last figure in our criminal records. It behoves the authorities to keep the tightest possible rein on these wanton youths, and to allow them no latitude whatever. They should not even be permitted to congregate on the pathways, for their doing so only creates an intolerable nuisance, and enables them to hatch mischief.

The following is the list of liabilities in the estate of Thomas Butcharfc, which has been filed •with the Assignee :—Unsecured creditors—Esther and Low, DuneHin, LlOl 6s ; Procter, J >nes, and Co., L 37 17s ; Hogg, Howison, and Nichol, L 39 10s ; W. J. Ftumphrey, and Co., .Oamaru, L 33 8s 5d ; Dr'Levinga, 1/3 j"T. Kennedy, T,3 15a 6d ; viil's, Dick, Co., LI ; Speight and Co., L7B; Chase and Co., Lls ; T. Lindsay, ! 3 Os 9d; D. and J. Hay, L 6 la 2d; M. -inclair, L2 7s 6d; Thomson and Co., L 3 14s; Matheson Bros., L34s 6d ; 'Gavin,* M'Gregor, and Co., L 8 6a ; J. Oliver, 'up., L 6 8a lOd ; Evening Hera'd, LI Is; J New1 9; D. M'Fea, L 4; J. Knight, wages, L 10; rent, L 22 ; Hjglop and Creagh, LI 15s I0d; J. Shaw, L 9," Secured eredito-s Elizabeth Mooney, Port Chalmers, wid w, bill-of-sala over furniture and stock-in-trade, L2SO; W. Caldwell, Auckland, mortgage of section at Musselbngh, L4l 12s. Total, l-70410sSd. Assets—Furnit :re, stock-in-trade, Ac.. L 550; section at Musselburgh, 1,100; book debts, i 134 ; cash in hand,-LI 1. To'al. L 795. Balance of assets over liabilities L9l 10s Sd.

A meeting of St. Luke's Bazaar Entertainment Committee was held last night in the vestry of the Church. Present : Messrs Allen (ehairmao), Caldwell, Croxton, Pinch, Jones, Lintott, M'Douall, and Weymouti. Mr M-Douall having reported that he had-in hand upwards of Ll2 (net proceeds, from the' last entertainment), it was resolved that the amount be handed over to the Treasurer, and that the same course be adopted in regard to all amounts which may result from future; entertainments in aid of the bazaar fund. Mr Pinch announced that the ladies of the choir, who wouid be assisted by other musical ladies, had offered to give an -operetta entitled " The Hose of Savoy," as a second part at the next entertainment. It was- resolved that the off-r be accepted with thanks, that the second pirt of the entertainment consist of miscellaneous items, and that the entertainment be given on Friday, the 26th instant.

A telegram from Napier informs lii that a ■ nan named James ,> mifch, alias ussell has been sentenced at*.th» Supreme Conrt to three -years imprisonment for bigamy. .Smith was;jfor soni'e tim- a resident in 'amarn', wo ere he was. engaged as a,carter, and was well known,' having been a to'ei ably good rifle shot and the winner of. a handome troppy on one occasion. Some four years ago—we are vrri'iog from .memory—he left Oamaru, leaving behind him a wife and four, or five children. Time passed and nothing was ascertained of his whereabouts, his derelict family -being, we believe, maintained chiefly by Mrs Smith's relations. Smith seems to have his way to Napioi', where, under the assumed name of Russell, he took unto himself a second wife soma two years ago. Lately- he appears to have beeu recognised there by' some one "who knew of the fsmily he had deserted in Oamaru, and who sent information hero. Inquiries were made and on his second marriage being ascertained, the law was set; in motion, coding, as our telegram informs us, in Smith being sentenced ; to three years imp/isonment with hard latior. "" ; At the usual- weekly meeting of the Blue Ribbon Army list evening there was a full attendance,. Mr C. G. Moore in; the chair. Mr Frith gave a very.earnest Gospel address. Miss.Wilson and Miss Denton then gave-a dialogue in a most telling maDner. At the ! conclu ion, there was very hearty applause. Mr Moore complimented them on their very excellent memories, [and expressed a-"wish that more would come forward in the .same line, as there was always an unusually good attendance when a dialogue was on the.programme. Mr Mil igan then gave an address on influence, a»d showed how, if young children are well, trained in Gospel temperance principles, they may have a great deal of influence with grown-up people. .. Mrs Oliver sang very sweetly a solo, "Don't go near-the bar-room, brother," with chorus by the audience. At the close of the me> tinsr, two signed the pledge and assumed the blue ribbon. ; Balmy sleep good digestion, rich blood, elastic step and cheerfulness in American Co's Hop Bitten.' 'Bead' and believe. t £