The Express. — London, England, 1851-01-24 00:00:00

swum SATURDAY APTIEBOON WILL BE PUBLISHED, HE EXHIBITION EXPRESS, Iles Daly Mws/sit Doable Dim PLlva TNCE. 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Al Moorthooloato moot los ot the can ID Itliltottlors agog Win WAY In mateg ~1 each friday, to Non fiords& Is the amber, or as Iterolls t aa : 10, Botorioalrolt, itort-alnot. gut •xprtlso. TO CORRESPONDENTS. avittimprestetst;;;lrd;; ;; Tbeiipres. ---7; Lie;ios Evomisi sesqle at the Office. le. Beuveri•suest, by Two o'clock as tie • - HIGH WATER AT LONDON BRIDGE . TIM DAT—Mends'. fl. SM. Afteraaoa, 71.24 m. Teasoasow—Moraies. 71. Sm. ... .Afternous. 55. 71st. LONDON, FRIDAY, JANUARY 24. THERE cannot be a more egregious sophism, or one more misleading and pernicious at the present time, than that general phraseology, which divides the modes of calking the revenue into direct and indirect taxation, and whilst bringing very just and heavy accusations against the indirect mode of levying money, gives indiscriminate approbation to the direct mode, whilst at the same time comprising under the head direct a number of taxes utterly dissim , lar both io principle and in operation, and which, when ant. Ivied, have little of the nature or equity of direct Our correspondent, "J. II.," charges us with pre ferring indirect to direct taxation. This is not the case. All we said was, that direct taxation may be made even more partial and unjust than indirect, and much more galling. We admit that there may be advantages in this latter quality, as it excites a public to enforce economy. But this is somewhat too late. Our debts and hardens are incurred, and to an amount almost beyond any scheme of direct taxation to pay ; and the great object is to have that burden fairly distributed. Now, the nature of indirect taxes is to decline and fail in times of political convulsion or commercial distress, whilst direct taxes return, for sJme time at least, pretty mach their quota. Therefore we warned the public, that whatever may be the normal rate of direct taxa tion in times of prosperity and quiet, they mast expect to see that rate largely increased, not merely in war, but in epochs of commercial crises and general distress. It was long thought in this country that we could do without din ct taxation. But governments, and especially whip governments, having felt the deficits end other dis astrous effects of depending altogether on indirect revenue, the income-tax was established, and now we are to have the hones tax. The liberals in political economy, like " J. II.," think that this change in our financial policy was eff.cted by PEEL ani maintained by the whirrs purely from a progressive principle, in order to lignten the burdens of trade and of the con suming classes. This was the pretext, and might have, in part, been the reason; bat the largest share in producing the change, we are assured, was owing to the w cret motive of having a sure source of revenue to fall back upon, in times when no other was really available. _ _ "J. H." says, that a tax being easily extended is accompanied with co diead vantage, foe parliamPnt must first bsomovinced of the necessity of that extension. As if we did not know the party interests, the varying incidents to make parliament easy or diffi cult to be persuaded. Suppose the CHANCELLOR of the lExcuLunea to come down to the house in April, and announce a deficit in the customs and excise of five millions, owing to the unparal leled distress of the times, What need is there of further proofs to parliament of the woes sit, of augmenting some tax ? And neither parlia ment nor ministers will inquire, at that hurried moment, whether the increase may not be flung upon one portion of the community unjustly; their object will be to impose it where it can be paid. The justice, we may depend upon it, will be talked of afterwards and thought of never. Lay the founda tion of a lied nod an not quel tax, and we would not give one fig for the subsequent control of parliament. In fact, parliament would do nothing until the public were awakened to the wrong, and before that ciuld be dune, and the influence reacted on their represen tatives and upon parliament, • score of years would have elapsed, and the injustice of all that time been endured. What we object to in the arguments of those who 1 , speak most zealously for dirket taxation, is that they are content with the name, not the reality, and be stow their approbation on a *ambience. Thus the house tax is approved, because it is • direct tax. But io plain sense and common honesty, it is no such thing. lonised of being a direct tax upon property, or even spa income, it is merely a symbolical tax, taking for its basis the very erroneous principle that the rest • man pays for his house is a good measure of big foessas. And thus the schoolmaster, or the boarding-house keeper, or any other of those trades sr poisonous requiring large premises, are taxed at the same sum as he who has built the same mansion for his luxury and convenience. The house-tax pretends Is be • property tax, and this is its recommendation ; whereas, in fact, it bas not one particle of the character of • property tax ; for the man who owns the pro perty, wed receives it 4 annual value, pays the tax. la fare, it is another and an iniquitous edition of the income tax, in which Schedules A and B are excepted, and the whole burden of the tax made to bear on Schedules C, 1), and B. There are three modes of taxation : first, the taxa tioa of the lower and middle dames, focusing the great body of °penmen, by indirect taxation ; secondly, the taxation of the propertied class, as is the rule in ell countries, sire our own ; thirdly, there is the exemption of the lower and of the propertied, throwing the whole burden on the industrious middle clue. The fleet used to be the English system of tuxedos' ; but in consequence of the progress of ideas and the prevalence of the liberal party, the result hes been gradually to alleviate all hardens from the lower elms, in order to throw them. sot ups property, but wpm the middle, industrious, and professional clam, fast, on the life-earner. So that the result of dm political amoendancy of the middle clue is Ragland has been to double their 'bare of the besiege of the state. This evince., so doubt, great disiaterestedese• all we regret is, st no one what ever meow to give them credit for it. With regard to the immediate auction before the public, we can but repeat that the window tax is well got rid at But we 'maintain that the house tax is a more dangerous, and will prove • more onerous one. And there are wale classes, if we mistake not, who will be marvellously taken in there. How are shops to be dealt with, and farm honors, under a house tax P Yet is a farmer inhabiting a house worth 401. a year to be exempt from a tax, while his mason inhabiting one of 101. in a neighbouring town is forced to pay P In many towns • house of eight windows—the number required to come sailer the window tax—rents at from 161. to 201. The repeal of the window tax is so relief to the toasts of snob houses, whilst the iambi= of the Moe tax will surely swinge them. ilimy wee pay it. thee poor people. And what is the but of the einseinenses P Why, that they will be will be Mailmmsbitei. awl Ihopepalar oilman in boroughs dimiebbeiL AT Ila adjourned soft held the other day in Looks, of the Stock:tea aad Darlington Railway Courtesy it was, we skins, proposed and carried that reporters for the peso aboald be excluded ; mmordingly they were excluded; and, in common with ear contemporaries, we are unable to furnish the publie with any particulars of what planed on the 'maim of this metropolitan assembly of a small bed railway company, THE EXPRESS, FRIDAY EVENING, JANUARY 24, 1851. As journalists bound to procure and give to the public information as to *bat passes at the meetings of public companies, it beoomEs, of course, our duty to inquire into the cause of and motive fur this excep tional and unusual exclusion of our reporters frost the meeting of this railway incorporation ; and, though at present we do not profess to have made any certain discovery, or to have formed say definite opinion on the subject, it soy tend to elucidate the matter, and to assist the inquiry, if we state what we gather touching the company from letters that have lately appeared in local newspapers. In doing so we may, of course, err a little, bat for the inaccuracies, the privacy enjoyed by the meeting of Tuesday must be responsible, for it bas deprived us of positive information. The Stockton and Darlington is one of the oldest railway companies in England; it was incorporated by the legislature long before parliament bad laid down any rules, restricting dividends to 10 per cent., applying surplus profits to reduction of tolls, or securing publicity of accounts ; it was, we be lieve, originated by members of the Stciety of Friends, who are numerous, influential, and wealthy in Darlington, and by them its affairs have always been managed. It is what is called a coal line, its object being to convey fuel from the interior of the county of Durham to Stockton, the poet of shipment of the River Tees. _ . It was not lunched with the enormous capitals that distinguish later companies; it was started with a modest 100,0001.; and the dividends on that sum were so large that when another 100,0001. was wanted it wu procured by constituting 1,000 shares of 601. eacb, and issuing them at 601. premium; an operation at which modern companies have been accustomed to look ____ with envious wonder; so, too, when more money was needed other 1,000 shares of 501. each were created and got off at the higher premium of 621. 10..; thus making a total capital of somewhat upwards of 300,0001.: such, at least, is the statement furnished in that "ordinary source of information,' Bradahaw's Alms:Rack, though elsewhere the capital is pat down at less than that amount. Whether the original capital of the company be now 250,0001. or 300,0001. would, however, appear to matter very little to its proprietary ; for although at one time no less than 15 per cent on it was annually paid to them, at present it is profitless; and its value is not to be found quoted in the list of Stock Ex change prices. Nevertheless, upon this small amount of once so profitable capital, an enormous sum of what is called across the Atlantic "indebtedness" appears to have been created : for, , n the accounts put forth by tie Directors of the S ockton and Darlington Railway company, they are stated to have borrowed, "on bonds, notes, &c.," no less than 693,3131., or very considerably more than twice their paid-up capital— ea operation almost as surprising as the premiums at which they got off tt eir additional shares. On what security this great sum was raised— whether on the personal security of the borrowing directors, or on the sole security of the company and its works—we do not know : and it may be that the dime ton can not tell us. But of borrowing powers gene rally we may remark, that they are usually limited to one-third of the capital authorised to be raised. Whereat, in this case, the liens amount to far more than double the capital paid op. But the directors of the Stockton and Darlington ILilway, thus dividing 15 per cent. on their capital, have, it seems, not only borrowed nearly 100,0001, but they, after the fashion of greater companies, have takes leases of smaller lines and guaranteed them, not half their own rate of dividend, but a nilderate 6 per cent These companies are the Middlesborough and dcar, and the Wear Valley, having together •share capital of, so say- Bradshaw, 430 0001 ; and on it the Stockton and Darlington, as we have just said, is bound to pay 6 per cent. Let us recapi , thate : First of all, the Stockton and Darlington Railway Company has a share capital of its own not exceeding 300 0001., on which for years _ _ it divided lb per cent,; then it has borrowed Desy 700,0001., on which the &canal interest is about 34,0001. ; and lastly, it has guaremeed 6 per cent. to two feeding lints on 430,000/. On the faith of the euaraniees of such a company the suck of the Wear Valley went up to a very high premium, and there remelted for two or three years; it is now, we see, at about 4 discount. The cause of this decline* rif comer, to be found in the conditions of the guaranteeing company ; and it now turns out that the 16 per cent. dividends on its 300,0001. ca pital were paid out of its 700,0001. borrowed money that the pr o fits of all three lines will not yield the 6 per cent. so guaranteed to the Wear Valley and the Middlesborough and Redcar ; and that the directors of the Stockton and Da•lington ask the shareholders of those two lines to resign the guarantee, and to become incorporated as proprietors in the guaranteeing ctmpany, and then take four per cent., if they can get it: a proposition which, if accepted, would probably prove the most successful operation those directors have as yet per formed, but which the Wear Valley shareholders very respectfully decline; resolved, as we learn from these northern letters, to look into the legality of all this borrowed money, which as yet ranks before their guarantee. Such is what we have made out from local corres pondence in the Durham papers about the Stockton and Darliogton Railway Company; doubtless there is a great deal to add ; possibly there is something to subtract. Bat the statement is a strange one; it provokes curiosity ; it accounts for eecresy ; it almost rivals the Madrid and Valencia in romance ; for, though in very serious hands and still more serious to all pecuniarily concerned, there is a strong dash of the romantic about the whole affair. As probably we shall hear more about it, the bet ter way in all likelihood is to let the facta graduslly develop themselves ; so to-day we leave the nun , tire to the sweet or bitter fancies of our readers, go ; cordingly as they are out or in the concern Which . excludes reporters from its meetings. Tans are few who believe that there is any essential cruelty among mankiad. Every day we may see around as noble instatces of disinterested regard for others : eases in which, at the imminent hazard of their own lira, men rush into almost inevitable destruction, for the purpose of trying to rescue a fellow being. Yet there are instances which, on the contrary, exhibit the selfishness and heartlessness in human nature in a very painful point of view. Such cases, when they occur, deserve to be exhibited for public reprobation and to such a ease we desire to-day peculiarly to call attention. On Saturday afternoon last, whilst it was still day light, a young man of 17, a clerk in a mercantile house near Cheapside, was landing from a penny steamboat called the Sunflower, at Hungerford pier. The head of the boat had touched the pier, but the stern was some distance from it. The young man, with a want of caution which cannot but be regretted, though the practice unhappily ie only too common, endeavoured to jump from the stern of the revel to the barge or dummy. Unfortunately he miscal culated his distance, and fell into the water. As the accident occurred within eight, and indeed within arm's reach, of twenty people, one would have sup posed that the consequence would have been a duck ing. Unhappily the result was the young man's death. He perished miserably, in the sight of all the sham watermen and ticket takers and idlers about the plum. A plank, a rope, an oar, a boat hook, a grating, a piece of wood from the steam boat, anything he could have grasped, would have saved him, and yet he was allowed to perish, crying out for " help," and beating the water with his arms in the vain hope of catching something that would assist in keeping him upon the surface. He struggled in this way for five minutes, was swept by the current from the dummy to the pier of Hungerford Suspension Bridge, and there sank miserably. Now, let as hear what was done by the lookers on with a view to resene him. Thu is the account we hate from an eye•wits/as. He says: • gentleman tried to throw a hawser, bat It was tee hear : • saa on the pier tried to meek him with a Maser boat kink, bet, in the firm Mature, he pared it brew the 1111•100, end before he could pt it above, so it meaner tee bony for him to Wt, the pose rung man wr out of meek. Ai Nu woe called to frequeudy to throw the boathook Mr ell Mtn, but 44 roe& sot ; if be had, then still wr a boss, On the poor young man was nearly fire Wastes strughag Wore ha oak. This man, it is evident, valued hia boat-hook above the life of • fellow-creature. The captain of the Sunflower did not attempt to back his dimmer, or to put her round to Joan this poor unhappy youth. The check takers on the pier were, we are told, so intent upon collecting their pieces of paper, that they did not move, any one of them, to render aid ! This, we suppose, is the force of habit. "They all exhibited," it is said, " the coolest indifference!" Now, Sir Prise LAURIE has been extremely active in " putting down" people who throw themselves into the water purposely. Could he not do something towards " putting down " people who refrain frees assisting those who fall Into the water accidentally ? It may be really worth Sir Pirrea's consideration whether suicide caused by misery, or death caused by inhumanity is the best thing to endeavour to " put down ? " Sir PATER may have protracted the life of some unfortunate by "putting down" suicide from Blackfrisre. He would probably protract the lives of many people more desirous of retaining them by "putting down" cold-bloodedness among the pier people at Hungerford. Really, when we come to consider these tuts, it makes us almost doubt one half we bear about the value of "humane societies" and kindred institutions. Here, upon this pier at Hungerford, stand the people of all others upon whom the Royal Humane Society would probably rely as active agents in a cue of great emergency. fihe society supplies ropes and drags, and life-preservers, and hangs them up, at its own expense upon the pier, and puts up a large board calling attention to them, and another conveying& long series of "hints for emergencies," and a third stating where snbscri ptions are received,and how much annually constitutes a member. Yet, when there is a drowning man shouting "help" there is not a creature to throw their rope. There it hangs, adjacent to the check-taker's box, as if it was only an emblem of the society, and a reminder to the public that "it is en tirely supported by voluntary contributions." There is not a soul about the place, apparently, who knows of the instrument, or how to handle it, or who has the inclination or common sense to make s proper use of it. Considering how many hundred thousand people land at this Hungerford Pier in the course cf the year, would it be to much to ask that the Royal Humane Society should keep one of its men oo service here, during the day, and should let him be occasionally employed in teaching some of the steamboat people a little practical humanity, and how to throw a rope to a drowning man when necessary ? If they were also to cause one of the india rubber boats they are exhibiting in Hyde Park to be put upon this lees aristocratic sheet of water, they might also (provided there was some one able to use it) occasionally be instrumental in pre serving the life of a fellow being. And we should think that, in addition to " voluntary contributions," the Royal Humane Society would have a fair claim upon the steamboat and pier proprietors for a very considerable payment towards the expenses which an efficient service at these piers would entail. If such contributions were not made, why the law ought to step in to force steamboat and pier proprietors to do something towards making provision for accidents. FRANCE. PARIS. TRIIRRDILT MORNING. tement of the crisis the belief Since the has prevailed that, alter much hesitAtion , Odilon Barrot would be the man selected to form a cabinet. But towards the close of the sitting of yesterday it was reported that the conditions offered by M. Barrot had been deemed inadmissible At the El) see, and that Leon Faucher had been charged with the formation of a ministry. Tne tone of hostility adopted by the Palrie against M. Barrot, whom it accuses of having insisted on the dismissal of M. Carlier and General Baraguay d'ltilliers gives countenance to this report. M. Leon Faucher an nounced to the President at 5 o'clock that he had obtained the adhesions of the following persons : Buffet, Public Instruction ; Chaseeloup-Laubat, Public Works; General d'Arbouville, War; M. Bau chart, Commerce; M. Lacrosse, Marine. The port folio of Finance was offered to M. Duo, but clined. In the meanwhile the nature of M Odilon Barrot's conference at the Elyse is now distit.ctly known. On Tuesday evening be explained to the President how he thought it possible to reach the decisive mo ment of May, 1852, without any violent shock. Louis Napoleon without admitting or rejecting M. Barrot's conditions, asked bim to form a cabinet, with the help of M. Battik, who was present at the inter view. M. Barret replied that such a combination was impossible. The &incipient states that M. Wais, prefect of the Nord, has been summoned by telegraph to Paris to to be offered a portfolio. 1 . 11 URSDAT ItTENINO. It is true that Leon Faucher was charged yesterday by the President to form a cabinet, but I understand, from the best possible authority, that up to the pre sent hour he has not succeeded; and therefore you must consider the combination of names which I sent yon this morning as abandoned. In fact, M. Faucher will not enter upon office without Odilon Barrot, and M. Burot's firm adherence to the coi.dition■ which I have mentioned as having been propounded in his interview with the President, is the great obstacle to the ter mination of the ministerial crisis. I can assure you that MM. de Persigny and Hypolite Fortoul, another intimate of the Elysee, stated half-an-bone ego that nothing whatever had been yet done, and the President was as much at sea as ever about his ministry. M. Bar rot this morning was taken ill, and was not present at the sitting of the Chamber. He was deeply hurt, on being summoned on Tuesday to the Elysee, at find ing M.Billault, an ex-representative of the Left, with the President, and at being called upon to explain his views in the presence of • person with whom he has not two ideas in common. The next morning, it having been judged prudent to soo•he this feeling of irritation, a letter was written to M. Barrot, through the mediation of one his friends, to invite him to a second interview. la the answer which M. Barrot sent to this note, the contents of which have been communicated to me through a private source he said that the interview which he had sours, favoured with oa the preceding day had convinced him that no remembrance was entertained of the past, and no intelligence of the future. He ex pressed much painful surprise that a person with whose political principles he had so little sympathy as those of M. Billault should have been invited to be Present at the conference at which he was called upon to explain his views, and proposed to him u a colleague. He positively declined to re pair to a second interview at the Elyse*, as he was satisfied that, in the present disposition of minds in that quarter, such an interview could be attended with no useful result whatever. Upon this answer of M. Barrot being known, M. Leon Faucher was sent for, and charged with the formation of a cabinet Notwithstanding the momentary feeling . of irri tation on the part of M. Odilon Barrot, tn conse quence of an absence of that consideration for him on the part of Louis Napoleon, to which he conceived himself entitled tram his position, negotiations were not broken off, and it is evident that this is the solu tion towards which the crisis, through all its moil- Wiese, gravitates. The President is in no hurry to form a cabinet, because he imagines that the protraction of the interregnum irritates the country more spinet the Assembly. Meanwhile the Aasembly,having vindicated its independence by the vote of the 18th, is in no humour to offer a factious oppo sition to a new ministry, in order to prove to the country that they are not inspired by a feeling of personal hostility against the Presi dent. The great difficulty lies in getting a man of importance for president of the council who will con sent to be dictated to. The first condition of M. Barrot is to have the nomination of his col leagues. I am not sure whether the Petrie's report is true about his insisting on the dismissal of M. Culler. Certainly it is not intelligible, as the last document of Culler's, published by Jules de Las teyrie about the Dix Deoembre, was heartily sp. pleaded by M. Barroffs friends. The Asssashly'o sitting opened very 9uletly with the discussion of the proposition relative to farm ' lesson mended by K. Morello, a member of the Moantiun, chosen recently on the Committee of Public &tot . Two of the late ministers, MM. Bather and ' appeared on the ministerial bench. Th e plumes of M. Lam Faucher aced the report to circulate that be had not succeeded in his attempt to farm a cabinet. n. Assembly took into consideration a 'don of MM. Impes-Dabso sad Fars, which grants a new surmise against use provisions of the decree abolishing slavery, with regard to French proprietors ofslayse in foreign oonntries when slavery la allowed. A proposition of M. B. Rasped, abolishing celibacy among the elegy, woe rejected by a mejonty of 469 against 164.—Then the sitting broke op. The fends have been somewhat lees firm to-day. BOURSE. Mx Al PAPS% Jan. 13. for Noway. oposlag WOW. I par Qat& —..— 341 93 37 0 37 10 1 per ply, 93 30 93 30 93 30 3 do. Now Less SO 93 I/ . I do. do. 93 10 9 3 ' 73 93 33 1 per OMB. --- isaunrsoo fistiee : li ANS, 24 IS; SO dem 24 1... Bor. S. 11 1001 Stow Naples Bantu 97 SO Massy 1, NU „ Booms Lois lON 731 Do w. Z — „ Do. I SSO 7s „ „ Unsay Bonds— 4 Pledmoot 5p.R.1149 42 SO „ Book Shins UN . _ Bouesc—Vekaillss (right baok), 170; ditto (left beak), —; Paris sad Orleans, 847 60; Park and Rosen, 676; &rues and Ham, —; Marseilles and Avignon, 186 35: Strasbourg and Buis, 140; Centre, 690; Orleans and Bordeaux, 395; North, 467 60; Paris and Strasbourg, 352 604, Tours and Nantes, 246 26; Dieppe and F•esunp, 196 25; Bordeaux and Tease, 35; Soilage' and Amiga', 225. Loweit. ads.. 67 0 5710 93 10 93 13 93 70 9310 sem 14 774. 97 50 Maw BELGIUM. In consequence of the det• rmication of General Brialmont, late minister of war, to oppose proposed reductions in the war budget, the Belgian minis try resigned. It was supposed that this resignation was given in merely for the purpose of getting the General out of the cabinet. So it has turned out. The King has, in an autograph letter, dated the 21st instant, requested M. Itigser and his colleagues to resume their offices, and the former to take ad interim the portfolio of war. SPAIN. MADRID, SAL 17. The Chamber of Deputies passed to-day a vote of confidence in M. Moyans, the president. A strong opposition is expected to the new cabinet. MADRID, JAL 17.—Tbre• per Cents., 33 13-16; after Boise, 331 to 1346 nub, 331 paper. Four per Cent... 121. Five per Cents. 131; after Bose, 131 paper, 131 cub. Coupons 71; after 13)111, 7 1.16 cub. Pardee', 4 ; alter Bolas, 3 15 16 cub. Bank of St. Ferdinand, 86. Enduing, ea London, 60.65. PORTUGAL. There are dates from Lisbon to Jan. 13. On the evening of that day the Peninsular and Brazil mail steamer which left Southampton on the sth, had not arrived in the Tagus. Her non-arrival was 'scribed to a dense fog off the coast of Portugal. Violent de bates were expected to come off in the Cortes on the Count de Tnomar's lease cf the royal domain of Alfeite, and on the questions at inane between the bank and the government. The bank shareholders lirve resolved, by a large majority, to oppose the financial projects of the government, and to appeal against them to the Cortes. GERMANY. A letter from Frankfort confidently asserts that the Grand Duchies of Baden and Hesse have protested against the projected constitution of the " execuive power" of the confederation, whilst a letter from Berlin affirms that the small states bad expressed their acknow ledgeneut to Count Alvensleben for having preserved to them a participation (whatever they may mean) in the executive power which the Austrian project would have deprived them of. It adds that Denmark insists upon an entire vote on the ground that the kingdoms are to possess one. It is remarked, however, that none of the acts of the conference have as yet the character of resolutions, or are in any way binding, no proposition has as yet been put to the vote. Even the mode of voting is not decided on. The points in dispute between the two Diets' com missioners and the Danish commissioner remain still open. It has been officially notified at Ham. burg that that city is to be garrisoned by Austrian and Prussian troops—not exceeding 4,000 in number, for as short a time as events may permit. In the first Berlin Chamber a motion was made on the 22nd by M. Arnim, protecting against the occu pation of Schleswig-Holstein by Austrian troops— let, because a promise to the contrary effect had been made by the commissioner to the Stadtholderate ; and 2nd, Because such an occupation would endanger the integrity of the territory of the confederation. VIENNA, JA,r. 18. The Archduke Albrecht has been appointed to the command of the combined Austrian and Prussian army in Holstein. He left this yes'erdty for Toplitz. The Finance Minister will call together a Finance Congress in February. The news reached Berlin, on the 20th, that the Austrian Minister of Justice, M. Schmerling, has sent in his resignation, which has been accepted by the Emperor. It is said that Schmerling could not agree with other ministers on the subject of the "jury," and that this is the cause of his retreat. BEULIN, ILK. 22.—Voluntary Loan, 1061 ; New Loan, Four.and. a-Halt per Cent•., 100; National Debt, 841; Com mercial Maria. Society'. Premium, 130 ; Bank Share., 96. VIINNA, JAN. 21.—Ftre per Cent. Metalliquer, 941; Four-and-a-lialf per CCM.. ditto, 821. Bank Shafts, 1138. Exchange on London, 12 43. REORGANIZATION OF THE ADMINISTRA TION OF JUSTICE IN LOMBARDY AND VENICE The Vienna Gaulle contains an address by M. &hinerling, Austrian kiinisier of Justice, setting forth the cabinet plan for the future administration of justice in Lim hardy, rendered necessary by the abrogation of patrimonial sad hereditary jurisdiction in that kingdom. This docu mint commences by noticing the opinions of the men of confidence called to Vienna agile an opinion on the project of June, 1849, and state that they have had considerable influence in modifying the new proposition. The judicial constitution of the Lombardo-Venetian kingdom hu been twice subjected to essential changes within the last 60 years, not in the way of gradual change, but suddenly, and in csnarquence of evente which affec ted the whole political framework of misty in those land*. After the Lonshardian provinces had been conquered by the French revolutionary army at the end of the 17th century, a cinstitution framed upon the mode of that of the mother republic was Riven to the new state. Publicity was introduced into judicial pro seeding., which were also conducted orally instead of by written documents as heretofore. Judicial and administra tive functions were at the same time divided. The old forms were still retained for a long period in civil cases. When in 1804 the Italian republic was constituted a kingdom the juridical system was again modified, and new codes were introduced : publicity wu retained In all criminal cases in the first two instances, and introduced info civil sults ; a court of caseation was also placed above the inferior tribunals. The gement subsisted until 1815-16, when it was abolished to make room for en extenaion of the Austrian system. Proceedings by indictment now *eased to be public or oral; the Austrian civil code of 1811, end the CFI/Alegi code ef 184.3, replaced the Codex Nepotistic, and the admi nistrative offices of justice were re-annexed to the judicial. Still between the Lombardo-Venetian provinces and the rest of the monarchy this distinction orevailid, that In the former there was patrimonial jurisdiction, the lower jetties, were relieved from political duties, and, with the exception of the revenue tribunab, there was no privi• leged court. There exist at the present moment in the Lombardo-Venetian kingdom 11 high tribunals, 9 civic courts of justice, and 64 miner courte. The system 01 publicity and oral proceedings was regarded with marked favour by the Italians while It endured, and its abrogation was regarded, notwith.tanding it. many defeats, with strong regret. At the same time, the impartiality of the Austrian administration of justice and the excellence efitac7ocles have been generally acknowledged. la any new system, therefore, it will be expedient, while istroduciag or restoring what 'may be expected to satisfy reasonable desires, to retain, also what has been found to work well. The leading principles at the ministerial pro- position of Lice 14, 1849, were to give to all the provinces Institutions oorrespending to their special wants, and to pre serve, so far as possible, fundamental ideas common to the whole. Reverting to tlie opinions ealleeted from the men of confidence, the minister observes that courts, with simile Adele, were on all hands objected to. Th. pima,* relating to trial by jury is so remarkable that we Simulate it literally. "A killing question concerns the introduction of juries. The institution of juries is erisalsal cues is one of those contained in the imperial constitution. Careful inquiry and deliberation ho, however, convinced as that this institution is ill adapted for the Lombardo-Venetirm kingdom. It does not appear to senespmel with the national character, sad it is doubtful whether its introduction at the pretest moment would be =as ahem, or regarded ea an undesirable innovation. those dememstaaces, it op are desirable to mins the sew moms ef seismical proceeding. to publicity sad seal asossedses." The minister proposes to eonstitate the et marts thus t—Two mute of appeal —one at Whs, roo li rher at Venice. Seveatosu marts ei.jostise—vis r ty sedi at Milan, Paola, Lodi, Cremona, Mres, Bergen% Mantua, Como, Sondrio, Venice, Padua, Timm, Verona. Row*, &limo, Treviso, and Cass. The commercial courts of Milan and Yeales are teeaperuily retained. A number of petty magistracies are at the same time esta blished throughout the Lombardo-Venetian monarchy. ROYAL Co mato, or Bums°Ne.—The following neettemen bung asetertme the ameetary exlminations wen admitted mention of 'be Why* as the 23rd lut. : Munn. Thomas Colts Him, et. Georges Bermuda, end Etwud Thom Hsvertordwelt. SOUTH AMERICA. Although the accounts from Valparaiso represent that General Ballivian bad failed in his attempt on Bolivia, this seems doubtful, as advice. from Tsona and Anguipa to the 2nd Dec. say that be and Linares had a large force of cavalry at Nal. It is said that they have received orders from Roses to retire 80 leagues within the Argentine frontier, but, on the other hand it is believed, which is much more likely, that he is privately supported by Rosa. with the view in mos of his success to reclaim for the Argentine Commonwealth the provinces of Jujui and Chichaa, which are southern provinces of Bolivia, lying near Potosi. This adds a new complication to the Buenos Ayrean affair, which must now be brought to a final issue. It is the old policy of Rows to set up factions and partizans among his rivals, and the operations of Ballivian on the Bolivian and Paraguayan frontier may fur a time delay his northern rivals. News through Chile states that a great rising of the Indians in the Commonwealth of Araucania hes taken place under one of the most renowned caciques, who has kept up cor.stant negotiations with Roses. This is likely to embroil him with Chile, which has old grievances against him. Ilia policy is the same around the whole Argentine frontier, but it is very questionable whether the proceedings will be success- Jul in averting his fate. AU seems to point to one result, the union of Brazil, Monte Video, Entrerios, Paraguay, Chile, and Bolivia, animated by one senti ment, and determined to crush Roses and his system. Such forces, backed by the co-operation of European auxiliaries, are likely to prove too much for his gauche resources. This view seems to meet with the sym pathy of parties hire, and Buenos Ayrean stock, never much or deservedly in favour, has largely declined here, while Brazilian keeps its price in the markets of London and Amsterdam. AU accounts agree that Bolivia is on the eve of a political crisis, and although General Belzu exhibits great vigour in the maintenance of his power, the country is so divided by partite as to render his con tinuance in administration hopeless. ACCIDENT TO THE AMERICAN MAIL STEAMER ATLANTIC. (PROM OUR OWN OORRISPONDENT.) LIVERPOOL, THURSDAY EVENING. The friends of the passengers by the United States mail steamer Atlantic, which sailed hence for New York on the 28th of December, were very much surprised this evening by the return of some of them to Liverpool, when they had every reason to believe that they had long since reached their destination. It appears that the Atlantic experienced very severe wea ther, and when she had been out nine days, and had accomplished a considerable proportion of her voyage, she unfortunately broke the shafts of both engines during a hurricane, and the paddle boxes being both carried away, she was totally disabled ; for six days afterwards, however, she tried to make a westward course, bat was finally com pelled by the state of the weather to bear up and return, and arrived at Queenstown (Cork) yesterday. It is satisfactory to be enabled to report that the crew and passengers are all well, and ' that the vessel bad not sustained any damage but to her machinery. ON DIRECT AND INDIRECT TAXATION. TO THE EDITOR OP THE EMPRESS. Stn,—l have read your observations on taxation in this day's Express with great attention and with some regret. You seem to hesitate as to the wisdom of removing indirect and of increasing direct taxation ; and the reason you assign against direct taxation *that all direct tales can arterially increased without additional expense and without delay by the vote of the House of Commons. You very properly condemn the window duty ; and you consider that its removal will be the removal of one great inconsis tency of late years in the acts of the legislature, viz., in having declared a general Board of Health necessary, and in giving it powers to tax to an almost unlimited extent, in order to have the means of im proving the !mall of the masses of the people ; and as it is also admitted that light and fresh air are essential for that object, we have continued the window tux, al:hough windows are the only means by woich light and air can be supplied to amend the health of the people. That anomaly will be removed. And you object to the house tax, though less objec tionable, because its amount may be increased at any time by an act of parliament. In the first place it will be iccumbent on the Chan cellor of the Exchequer to show to the house that any substitute for the window tax is necessary. In the second place, if the tax shall be absolutely neces sary I shall approve of it because it shows to the people the amount of money taken from their pockets, and every addition to that tax will be intelligible to every man, and he will then take means to keep the tax as low as possible. You seem to forget that Mr. Pitt's boast was that be could raise, and he did raise, millions of taxes from the people without their knowing it; and the means he used was indirect taxation, by which the taxation of this country has been increased more than ' three-fold since Mr. Pitt's peace budget of 1792. I, therefore, hope you will concur in the opinion 1 now' , offer," that thebest of all taxes are direct taxes raised by the simplest means, and on the realised capital of the country, not on profits of professions, &c. t and that all excise taxes on manufactures, such as the tax I , on paper and on eoao, &c., ought to be abolished. By the latter, or indirect taxation, the people pay a large increase beyond what goes to the public exche quer, and that is one of the results of bad taxation. If the chief objection to direct taxation is the faci lity of increase by a vote of the parliament, I may observe that it affords equal facility to the reduction of the tax by a vote of parliament, without disturbing interests which the very indirect tax has created; and when the tax is removed or even is modified, persons engaged in the trade aff-oted by the indirect or excise tax, suffer great lows on a variety of things. But by direct taxation, whether on land, hover, or stock, no such injurious results are caused. I may mention that the taxation of Belgium, by adding to or &creasing the number of centimes of taxation on property, without any change in the machinery, is an example of the great advantage of the simplicity and facility of direct taxation ; and I hope that mode may he considered by parliament when the subject of taxation comes before it. Every tax is an evil, and one thing needful to lessen the evils of direct taxation is to have a good taxing body. Its oonsti.ution should consist of per sons enjoying the confidence of those who pay the taxes, and elected purely and freely by the majority of such taxpayers. Tne duty of that taxing body, which now is the House of Commons, is to attend to the wishes and want., and to act in accord with the feelings, and with proper regard to the interests, of the millions of persons who do in reality pay the greater portion of the taxation of the country. I ask you whether the House of Commons (half filled with nominees, under the imperfect and limited system of election of the members of that house), is the proper taxing body under the description I have given of it ?—and whether, if all the taxes were direct, and every shilliog levied by the government was known to the people at the time the tax was exacted, the present system of taxation could be allowed to continue one year? I say the present amount of taxa tion of this United Kingdom, as to the parties who now pay and the manner that it is ►evied (now to the tone of 57 millions sterling, at • time when the price of the produce of the land is so greatly reduced, and the profits on all kind of trade, and the wages of large masses of the population are reduced), would not be allowed to cmtinue for another year. To all these, therefore, who really desire financial reform, I advise them to direct their attention to reform the House of Commons, the present taxing body, and they will then be certain of obtaining the objtcta so vital to the future welfare of the country. Jan. 20. J. H. MYSTERIOUS OCCURRRNCL—OR Saturday morning, the coachmen and helper of Mr. Thomas, of Ltadford Cot tage, near Whiteparisb, Wilts, not getting on at the usual hour, a fellow .errant was :equated to aroma than, but on proceeding to the r. om occupied by the two men, immedi ately ever some newly .erected stables, he failed to obtain any answer from either of the ileer.n. Alarmed at this circumstance, ►e succeeding in effeetng an entrance to the room tbrourh the window, and, to his horror, found both of ' 1)1.411°w-servants dead.—Bat4 Chronicle. Int Court. WINDSOR, TRUILIDAY, JAN. 23. The Queen and Prince Albert took their mai earl, morning walk.—The royal family took walking and pony ex erti.e in the grounds around the Castle. Her Maj. sty rode out o a horseback this morning, accompanied by Prince Albert. The Hon. Him Seymour (Mind of amour in weiting;, Major. General 'brays', and L'eut..Colonel F. H. listener were in attendance on the Queen and Prince.—His Excellency the Baron and the Baroness De Brunnow, the E.rl and Cannier of Minto and Lady C. Elliot, the Marquis and Marchioness of Worcester, Lord and Lady Ashburton, and the Right lion. FA M .ale, are expected to arrive et the Castle to day on a visit to her Mojesty and the Prince.—The royal dinner pally at the Carle this evening will include her Royal Highness the Duchess of Root, the B tron and B tropes. Ds Bruonow, Lady Fanny Howard, Barone.. De Speth, the Earl and Countess of Minto end Lady C the Marquis and M irchioaess of Worcester, the Earl and Country of Hardwick., Lord and Lay Ashburton, the Right Hon. Fox Mauls, sad Colonel Wylde. The Governor of the Bank of England and the D,puty Governor had an interview with the Chancellor of the Exchequer yesterday. Mr. W. S. Lindsay had an interview with the Right Hon. Henry Labouchere yesterday, at the office of the Board of Trade. The Rev. Daniel Wilson had an interview with Sir George Grey yesterday, at the Home OH se. The Transatlantic Packst Station Commission held a meeting yesterday, at ts , e Boeri of Trade. Pres.nt: Earl Granville (chairman) ; Hon. William C leper ; S=r James Glrdon, K C.B. ; Sir John F. Burg.ynr, K C.B. ; and Captain Stephenson Ellerby. Lord Hobart (•ecretary to the commission), attended. - . The Marquis of Lansdowne (Lord President), left town yesterday for his seat, Bowond Park, Wilts. Mr. Green and Mr. Wood, commissioners of coal whipp. rs, and Mr. Tyrrell, Ciiy Remembrancer, had an interview with the Right Hon. Henry Lobnuchere yest , rday. Mr. J thn Wood, chairman of the Beard of Inland Revenue, had an interview with tne Cnencelior of the Reelequer on Wednesday. The It Colohel Anson had an interview with the right hon. baronet yesterday. Despatches were received yesterday at the Colo nial office fcom the Governors of the West ludia colonies, sad also from the Governor of New Zealand. MUSIC. THE WHITTINGTON CLUB. A lecture was delivered last evening at this institu tion by Mr. Limole, on the music of Weber, containing much sound and elegant criticism, illustrated by an Merest nig tel et i .0 from the works of that composer. Mr. Lincoln's discriminating remarks tended to show that Weber, from the nature of his education as well as of his genius, bad less universality than some of hie great countrymen, and was less able to carry on with clearness a sustained and continuous train of &ought; but that his imagination, nursed amid the wild scenery and wilder superstitions of the land of his birth, gave ■ highly romantic colour to his ideas, while he po.sessed the dramatic taculty in the highest degree. Hence, while he failed in the meat orchestral symphony, and did not reach the aublimities of the ecclesiastical style, his fame rests upon his operas, which are among the greatest works of tkeit class. Mr. Lincoln began his illustrations by some elegant specimens of Weber's vocal music for the chamber. The little song, "The Spell," was beautifully sung by Mrs. Noble; and the duet for two soprano., " The May Song," so lull of sunny cheertulness, sung by Miss Eyles and Mrs. Noble, was loudly encored. The next spicimen, the " Benedictus" from Weber's only mess, showed that, in sacred music, he was a mere imitator of Heyde and Mozart. It was, however, a very pleasing quintett, though it might have been written for an op. ra. 'lke remainder of the illuiratione were all taken from Web , is drernatic works, and every one of them was a chef louvre. The superb and arduous stens from the "Freischutz," "Softly sighs," was sung by Mies Rowland in a style and with an energy which did this young singer the highest credit, Mr. Herbert', also a promising young performer, was encored is the tenor song front "Eurysntne " The animated duet, " Oa the banks of sweet (Fanzine," from "Oberon," was sung by Miss Rowland and Mr. Herm re : it was followed by the exquisite quartett, "Over the dark blue waters," from the same optra; and the hellbent quintets, " Maio= 'viva!" from " Euryanthe," concluded a moat interesting sad instructive entertainment. The great lecture room was crowded to the doers, and the lec urer and perfumers wire must warmly applauded. UNIVERSITY AND CLERICAL. OXFORD, JAN. 23.—Undergraduate members of the un , versity who intend to offer themselves Er the responsions in the present term are reminded that the examination will commei,ce on Monday the 3rd of February; on which day all the candidates, whether they propose to ha examined under the provisions of the new, or the former statute, will be required to go into the schools at ten o'clock, ;mem translation into Latin, and other written exercises. Mr. Christian, Q.C., finding that the duties or law adviser to the cruel secretary were incompatibil with his constant attend►nce in the Court of Chancery, has resigned that office. We understand that the government have de termined on placing the office upon ite orirti.sil tooting, by the appointment of a gentleman from the outer bar to Ma vacant situation, thereby making it n, longer an imme diate step to the place of the Lw efficer to the mown. Mr. I'errin has been appoited to succeed Mr. Christian... Dublin Evening Post. ADMIRALTY, JAN. 23.—Ar POINTMENTS.—AcIing Master C. Grigg; Master's Aisle:ants, G. Gelling, N. 1. Loans, and Sydney King; Second Masters F. R. Child, IL W. Inglis, and C. F. Cooper; to the Vulcan. INsTRUCTIoN TO NON-COMMISSIONED OFFICERS AND PRI —An interesting examination of non.com miesioned officers and privates of the 7th, 28 b, 50th, 82nd, and 95th regiments Royal Artill.ry and On nether Guards, was made on Wednesday afternoon at the district military school room, Anglesey barracks, Portsmouth. It was con ducted by Colonel-Commandant NE., and Major Harvey, A D.C., and among the large number of officers present were Captain Chads, of the Excellent, Maio Bon ham, commanding the 50th, Capt. Mo.dy, R E. , &c. The examination was determined on to test the regress made in a system of education established by the lieutenant-governor of this garrison, Major-General Lord F. Fi , zzlerrnce, for the purpose !of giving to non-comm Monad officers and privates instruction in the higher branches of military knowledge. The school was opened on the 16th of Sep"( mber lust, and, deducting vacation, hu been at wok a period of tnres-and a.half months. It was open to the following, selected from the above corps: 9 sergeants, 15 corporals, and 8 private's; and the subjects of study have been arithmetic; algebra, as far as quadratic equations ; grammar, including psrs.ng, Euclid, the three first books throughout; trigono- metry, with its application to the measurement of heights and alumna. a; in fortification, the construction of all kinds of field works; permanent fortification, through Vauban's first system ; descriptive and astronomical geography, with the !determination of latitude by meridian, altitudes, &c., sled the use of the box sextant ; mechsnics, composition an t{ resolution of forces, and principle of the Leese; English history; military surveying —meth o ds o f o ying reads and adjacent country by the prismatic compass, dc. In this last branch a large number of sketches of the locality were exhibited, being actual surveys by the members of the class and which were executed in a most excellent style, sreornpanied by well drawn up reports of the peculiarity of the country in a military point of view. A beautifully executed model was also exhibited of a piece of field work. The examination was considered to be entirely satisfactory, as it certainly showed the greatest proficiency in the above subject, when the short time during which the school had been opened was considered. Captain Chads very highly complimented the men on their acquirements, and assured them they were each as many in supe rior positions were deficient in. He hoped they would endeavour to turn those acquirements to a good account, as if they properly used them th e y mus t facilitate their progress in the military service. It may be particu larly mentioned that the answers to the examination in the three books of Euclid were of the best character, showing a thorough proficiency in the elements as far as the students had gone. It must be added that the men selected for this instruction were allowed to devote themselves entirely to it, being exempt from military duty ; otherwise it would ham been impossible for them to have gone through the fore going studies in the space of little better than three months. Lord Frederick Fiqiclarence, in addition to his establishing this school, has also formed one for officers, having fitt ed up a room for them, and supplied it with a large and valuable collection of instruments. Very much credit a due to Mr. Scrivener, the muter of the district school, for the proficiency displayed by the men under ex imitation on Wedassday, their instruction having been entirely SCOODI. plielted by himself. THE LATE LIM:TENANT-COLONEL GARLAND, K.H. —Lieutenatt.Colonel Garland died on the 17th instant, at Lille, dEpartement du Nord, France. This officer entered the army in 1805, and from 1609 to 1813 served as adjutant to the 30th regiment, with which he was present at t h e memorable defence of Tarifa, the defence of Cadiz, battle of Fuentes d'Onor, pursuit of Mumma, battle of Salamanca, the sieges of 113adajon and Burgos, and the action at Villa Muriel. In 1815, having exchanged to the 73rd reigment, Captain Garland screed that year's campaign, including the battle of Quatro Bess, retreat of the following day, and the victcry of Waterloo, on which last occasion be was severely wounded, being then senior officer of the regiment. The late Lieutenant-Colonel Garland was in 1833 nominated • knight of the Hanoverian order, and received the war medal with three clasps. FarLOSION OF A MAIL-NAO.—An accident of singular nature, and likely to have been attended by (MS inconvenience, occurred to the Canterbury letter-beg from London, on Monday night. On arrisal at Dover (whither the Canterbury mall is conveyed), it was thrown on the cart. when a sodden and violent ezploelon took place, resembling the firing of • rocket ; and, on openieg the beg, it was die. covered that the contents were on fire, but, owing to the tight manner In which the letters and papers wore puked, few were burnt, the Ire amoulderirg more. However, many were scorched and blackened. A box, which it WY sup posed occasioned the explosioc, was detained for further 'equity. Whatever it was that muted the accident, it was evident that the explosion arose from the bag being thrown up, which brought the CoMbltstibles into forcible contact.— Rentaeh Observer. I