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ONE:Before this, however, the financial statement for the year had been made, and for awhile the Corn Law question was suspended for the country to recover from its astonishment at finding in the Minister of the Conservative party one of the boldest reformers of our tariff who had ever occupied the Ministerial benches. But yesterday his position had appeared one of the greatest difficulty, in which a cautious hold upon the established sources of revenue, with some well-balanced proposals for additional taxes, was all that could be expected. He had not the good fortune of Mr. Goulburn or Lord Althorp in having a surplus to dispose of. The Whig Government had bequeathed to their successors a deficit, which had been increasing from year to year, with a revenue falling off even in the face of new taxes. How[488] was the deficit to be met was the question which filled the mouths of public men; a question which was answered by the famous financial statement of Sir Robert Peel on the 11th of March. After showing that the deficiency for the coming year would be little short of ��2,500,000, and that this deficiency might be expected to be considerably augmented by the position of affairs in India and China, the Minister declared that he would not consent to resort to the miserable expedient of continual loans. He declared that he would not attempt to impose burdens upon the labouring classes, and that if he did, recent experience had shown that they would be defeated. In fact, the country had arrived at the limits of taxation upon articles of consumption. After ridiculing the various suggestions of people who were constantly sending him projects for taxes on pianofortes, umbrellas, and other articles, accompanied with claims of very large percentages upon the proceeds, he acknowledged the principle laid down by financiers that increased revenue may be obtained by taking off the taxes which pressed upon industry, but declared that the first effect was always a diminution in revenue, and that time was found necessary to restore the amount. In these circumstances, he stated what the measure was which, under a deep conviction of its necessity, he was prepared to propose, and which, he was persuaded, would benefit the country, not only in her pecuniary interests, but in her security and character. His scheme was this: he proposed, for a period to be limited, an income tax of not more than 3 per cent., from which he would exempt all incomes under ��150, and in which he would include not only landed but funded property. Sir Robert Peel calculated that the tax would yield ��3,350,000 a year, a sum which, with an addition to the spirit duties in Ireland, and an export duty of 4s. on coals, would not only cover the existing deficiency, but enable him to remit indirect taxes to the amount of ��1,200,000. The sliding scale had brought little credit to the Minister, and the income tax was in its nature an unpopular measure; but the proposal to reduce the custom duties on 750 out of the 1,200 articles in the tariff��to remove prohibitions altogether (in itself a vast concession to Free Trade doctrines)��to reduce the duties on raw materials of manufactures to five per cent. or less��to keep the duties on articles partially manufactured under twelve per cent., and on articles wholly manufactured under twenty per cent., was a scheme which excited general admiration. The measure was, indeed, contested by the Whig Opposition at every stage. The preliminary resolutions were debated for eight nights. There were many of Sir Robert Peel's old supporters who looked on the financial plan with distrust, as being founded, in a great measure, avowedly on those principles of political economy which they had been accustomed to sneer at; but, in truth, it was not unfavourable to the interests of their party. We have already seen that the new tax��at least, if a temporary one��was calculated to impose a far greater burden upon the manufacturing and moneyed class than upon the landowners; in fact, by exempting incomes under ��150 a year, and assessing land only upon its net rental, the burden was imposed almost entirely upon that middle class which was the especial object of the dislike of Tories of the more advanced kind. At the same time, by cheapening articles of general consumption, the Minister did something towards securing popularity among the working classes, who, as exemplified in the Chartist agitation, were not always disposed to take part against the landowners. The Income Tax Bill passed, after considerable opposition in the Commons. An amendment proposed by Lord John Russell was rejected by a vote of 302 to 202, and another amendment, proposing the reading of the Bill on that day six months, having been thrown out on the 18th of April by a vote of 285 to 188, the third reading was carried by a majority of 130 on the 30th of May. No debate took place in the Lords until the third reading, when the Bill passed by a majority of 71. TWO:On the 8th of February was fought the great and decisive battle of Sobraon, the name of the t��te du pont, at the entrenched camp of the Sikhs, where all the forces of the enemy were now concentrated. The camps extended along both sides of the river, and were defended by 130 pieces of artillery, of which nearly half were of heavy calibre, and which were all served by excellent gunners. The British troops formed a vast semicircle, each end of which touched the river, the village of Sobraon being in the centre, where the enemy were defended by a triple line of works, one within another, flanked by the most formidable redoubts. The battle commenced by the discharge of artillery on both sides, which played with terrific force for three hours. After this the British guns went up at a gallop till they came within 300 yards of the works, where it was intended the assault should be delivered. Halting there, they poured a concentrated fire upon the position for some time. After this the assault was made by the infantry, running. The regiment which led the way was the 10th, supported by the 53rd Queen's and the 43rd and 59th Native Infantry. They were repulsed with dreadful slaughter. The post of honour and of danger was now taken by the Ghoorkas. A desperate struggle with the bayonet ensued; the Sikhs were overpowered by the brigades of Stacey and Wilkinson; but, as the fire of the enemy was now concentrated upon this point, the brave assailants were in danger of being overwhelmed and destroyed. The British Commander-in-Chief seeing this, sent forward the brigades of Ashburnham, as well as Smith's division, against the right of the enemy, while his artillery played furiously upon their whole line. The Sikhs fought with no less valour and determination than the British. Not one of their gunners flinched till he was struck down at his post. Into every gap opened by the artillery they rushed with desperate resolution, repelling the assaulting columns of the British. At length the cavalry, which has so often decided the fate of the day in great battles, were instrumental in achieving the victory. The Sappers and Miners having succeeded in opening a passage through which the horses could enter in single file, the 3rd Queen's Dragoons, under Sir Joseph Thackwell, got inside the works, quickly formed, and galloping along in the rear of the batteries, cut down the gunners as they passed. General Gough promptly followed up this advantage by ordering forward the whole three divisions of the centre and the right. It was then that the fighting may be said to have commenced in earnest. The struggle was long, bloody, and relentless. No quarter was given or asked; the Sikhs fighting like men for whom death had no terrors, and for whom death in battle was the happiest as well as the most glorious exit from life. But they encountered men with hearts as stout and stronger muscle, and they were at length gradually forced back upon the river by the irresistible British bayonet. The bridge at length gave way under the enormous weight, and thousands were precipitated into the water and drowned. But even in the midst of this catastrophe the drowning fanatics would accept no mercy from the Feringhees. Our losses amounted to 320 killed and 2,063 wounded. Of the European officers, thirteen were killed and 101 wounded. The loss of the Sikhs in the battle of Sobraon was estimated at from 10,000 to 13,000 men, the greater number being shot down or drowned in the attempt to cross the bridge. They left in the hands of the victors sixty-seven guns, 200 camel swivels, nineteen standards, and a great quantity of ammunition.Undismayed, Fox renewed the contest on the following day, December 15th, by moving that an humble address should be presented to his Majesty, praying him to send an ambassador to France to treat with the persons constituting the existing executive Government. He said that he did not mean to vindicate what had taken place in that country, although, if we condemned the crimes committed in France, we must also condemn those of Morocco and Algiers, and yet we had accredited agents at the courts of those countries.

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