SCOTLAND.
Mr. Hume has been advising himself of the opinion of Edinburgh on the Income-tax and the latent Ministerial Reform Bill,.—that is to say, he has been addreeeing a public meeting in the Scottish capital with his own opinions on those subjects. The rencontre was brought about thus. Mr. Hume lately wrote a letter to Mr. M`Farlane, Secretary of the Edin- burgh Chamber of Commerce, stating that as he intended on his return from the North to be in Edinburgh for a day or two, he would be glad to ascertain what were the sentiments of the people of thit town with re- gard to the Income-tax and the proposed neiv Reform Bill. The Chamber of Commerce delayed giving any opinion until they had had a conference with Mr. Hume, and a letter was despatched to Mr. Hume to that effect. It was expected that this conference would take place on Saturday last ; but Mr.'Hume, from the state of the weather and the state of his health, -was not able to reach Edinburgh on that day, and the meeting was post- poned' till Monday.- In the mean time, the Secretary of the Chamber of Commerce extended the invitation to the members of the Merchant Coin- piny, and the members of the Association for extending the Forty Shilling Freehold to Scotland ; sothat the Merchants Hall on Monday was crowded to receive Mr. Hume. Mr. Wilson, the Master of the Merchant Com- pany, took the chair, and M.r. Hume held forth at considerable length. In reference to the Income-tax, these were his most'notable remarks. What he had done last year in respect to the Income-tax, he had at- tempted in 1842, when Sir Robert Peel first introduced his bill. He stated to Sir Robert Peel, at that time, that it was both unequal and unjust in its operation; and thatit varied materially from the plan adopted in 1692-3-4, when the first property-tax was introduced in England by William and Mary: By the principle then laid down, all realized property was to be sub- jected to a tax--the tax amounting, at that time, to no less than 4s. a pound on all incomes arising from real property. With reference to income de- rived from professional sources, the tax was levied not on the amount of the income, but the income was capitalized, and the income arising from that capital was then taxed. Thus, an individual deriving 5001. a year from land paid 4s. per pound on every pound of rent; •while the man with 5001. a year from a profession, such as a doctor, a lawyer, or a merchant, had that ca- pitalized, amounting to about 301., on which he was taxed at the rate of ts. a pound. By-this means professional incomes were placed on the same foot- ing as land. He pointed that out to Sir Robert Peel; who very properly said, as he intended to carry out the principles of Free-trade, as recom- mended in the Report of 1840, by means of the margin which the Income- tax would allow him, he thought it would be better just to take up the scheme that had been laid down in 1816; remarking at the same time, that as this was the object which he had in view, it would be very unfair and in- jurious in Mr. Hume to interpose any difficulty or obstacle to theproposal. Such an answer was perfectly excusable from a man who had become a convert to that principle of Free-trade of which he had been for many years the op- ponent; and that Sir Robert's conversion was then of recent date would be evident, if they considered that, within two or three months before the pre- vious Parliament had been dissolved, as they would find in Hansard, he had made an attack on Mr. Hume, by designating as absurd his proposition of striking off 1000 out of the 1150 articles charged with an import-duty. Mr. Hume's answer was, that it only arose from ignorance ; and that when Sir Robert became better acquainted with the subject, he would think dif- ferently. And he did think differently.
On other questions of interest Mr. Hume declared generally, that it appeared to him that a great deal of misunderstanding existed even among many clearheaded men.
In maintaining his position as a Radical Reformer, he explained that he did not associate that name with men who hold wild and violent notions on the subject. He desired to render the House of Commons a genuine repre- sentative assembly ; to give a share of the predominancy now monopolized by land to the manufacturing interest,. which has grown up in our day; to make the registration of voters a genuine roll, recorded by responsible public servants without trouble to the elector; to weed the franchise of its anoma- lies, and to extend it—probably to a franchise based on a poor-rate at 41. or 61., or household suffrage ; he would protect the voter by the ballot, shorten the duration of Parliaments, adjust the number of electors to representatives, and restrict each elector to one vote, whatever the number of his properties. A vote of thanks was given to Mr. Hume ; and a committee was ap- pointed to call a public meeting of the inhabitants of Edinburgh to con- sider the Income-tax and the franchise, to which the two Members should be invited.
A very warm contest is proceeding in Edinburgh for the distinguished post of Lord Provost of the capital of Scotland. In addition to Mr. Macfarlan and Mr. M'Laren, who have been before the Town-Council as candidates for some time, Mr. Grainger, civil engineer, and President of the Royal Scottish Society of Arts, has been brought forward. " We have thus," says the Caledonian Mercury, "three gentlemen aspiring to the first municipal dignity, and all highly respected citizens, who have previously borne a part in public affairs. The three candidates have been .consistent in their Liberal opinions."
The cotton-spinners of Glasgow demanded an advance or restoration of ten per cent on their wages ; the masters declined, and a "sectional strike" was commenced. Two mills were selected by ballot, and the men "turned out." The millowners have met, and resolved that unless the men resume work, all the mills shall be stopped on Monday next, so _far as mule-spinning is concerned.
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