The Express. — London, England, 1853-01-18 00:00:00

t his stoppage. . Ihe defendant got out when they on a 1011, and the pony appeared hardly to draw up the empty cart, and the defendant me in wed the whip and stick. As they were going a nt e I. e told him that if he gut into Oxford in time he thouaht he should win about sixty pounds. The pony wee in Arty good condition when he first saw him in We =ni ts tviciidcring the divine.; he had come. t e 31r, Williams—The leader was put on at a steep hill. Air thi defendants reeognieed him at Beaconsfield, a nd tb. y had slime drink together, and the pouy's mouth was washed out. B. tle• Her. Mr. L'icter—The reason witness rode after , the teuiluit was, that En2l7 Mn .. ons in Uxbridge said t h a t t!.e pony would never reach ueac Onifield at all, and ti de. having a horse to exercise he rode to !Iniconsfield to we hit toms place, and whether the pony real!! per formed the distance. ..lism Blackwell said that he was one of the parish constables of Beaconsfield. Between 4 and .5 o'clock on the *Mme's of the 21. t December, In saw Mr. Pickett d ri v e rie as. his house with a ownd cart. He was standing window up stain in lua house, and the state in which the pony appeared to be induced him to go down into the streit. Tao: pony rolled about in the shafts, and also across t h e road, and the defendant was beating it most violently at almost (Airy step the pony took. The cart rolled about M road from one side to the other, iu consequence ofe t he nsanner in which the pony staggered. Ile saw a crowd round the pony and cart when it stopped at the Creel Keys, and he went up and said in the defindant's vesence that he had been using the pony shamefully, and that he deserved to be beaten as he had beaten the animal, and that if he knew who he Was be would " pull" him. The defendant drove off at a sort et walking pace, and when he had gone a short dis tance he again began to beat the pony with his whip the saw as he had dune before. 1;y :qr. Williams—ll... did not give nay information with reg .trd to the defendaut'e conduct until last Friday week. Henri llowell, a toll-gate keeper at Wycombe, proved that the defendant paned thrungh his gate on his return to Oltord between file :aid six in the aiterneon. Witness knew that he Will cluing a match against time, and from the epperance of the pony ho was induced to say that he thought he had lost it, and tke defendant replied that he was afraid he had, unless he could get a leader from Woomne. By the Bench—The pony was under duty, and he should Mywasuot more than twelve hands high. filr. George Church, a tradesman residing at Wycombe, preyed that he put his hand on the pony as it palmed through the town in the evening, and observed that it was very cold, and it appeared dead beat. The defiudant logged the animal continually, and there were weals in the side from the whip in which he could plaee his finger. 'When the play was put in after beiug taken into the al oe yard, the defendant appeared to be the worse for liquor, and several people told him he could not win his match, and it was useless to distress the pony more by gulag any farther. It was then six o'clock, and he bad to be in Oxford, which Wile twenty-five milt. Off, by sine o'clock to win his match, and coins of the bystanders off, red to bet a hundred to one in the hearing of the de fendant that the puny did not perform it. The defendant said he thought he could do it now he had gut a leader, and it was wituess's opinion that the pony would not have moved if he had not been dragged off by the other horse. Wore Smith, one of the constables of the society, proved that he served the summons to attend the bench upon the defendant, and that when he did so the defendant told him the summons was no good to him and he might take it back to these who had sent him with it, at the gl eam time nuking use of a very filthy observation. Mr. Williams then addressed the bench for the defen dant, and the following witnesses were examined for the defence — Ephraim Ashby, the person referred to by the former witaese,Blackwell, deposed that he was the keeper of a tell pm near Onford, and knew the defendant. lie happened to be at Beaconsfield by accident when be drove by on his return from London, ant he said that the pony was trot ting cheerfully along at the rate of eight or nine miles an hour. Being anti. us to get home, he asked the defendant to give him a lift ; but he told him he could not, as he wished to be in Ulford by nine o'clock. He was quite sure that the puny did not stagger along the road, and that the defendant did not whip him. In answer to a question pot by Mr. Thomas, the witness mid that the defendant told him he was driving the posy for a match, and that he had to be in Oxford by nine o'clock. Creme Symonds, a livery-stable keeper, of Oxford; said that be was walking along the street where the pony came is, and he declared that it looked so " fresh " that be should not have thought it had gone thirty miles if he bad not been aware it hod gone such a long distance. He saw the pony unharnessed and rubbed down, and he observed so weals on the sides, and there did not appear to be any thing the matter with it, and he believed the pony would lave Bene thirty miles farther elm had been required to do es. li oleo said that he diil not consider it an_y remarkable hat fora horse to do 117 miles in 20 hours. The pony was seat to has stable on the following morning and one of his boys exercised it. Croes-examined—Tle bad heard from the defendant that he was going to do a match against time with the pony, sad that he was to drive to London and back is twenty boars, and he remarked to him that it was a very trifling thing. The pony had a leader before it when the defen dant came into Oxford. The " leader" might have been • butcher's cart, but he could not say. He did not observe that the pony cart was dragged along by the butcher's cart, but be would not swear it was not. Mr. Roby asked the witness if be could explain how it was that the pony, being so " fresh," as be reoresented it, it should be necessary fir it to be dragged along in this Matta The w.tnm said he did not know that the two carts were attached to each other—be could net sec—it was dark at the time, and he could give no further answer to the qualm. The certificates of two veterinary surgeons wero admitted as evidence by Mr. Thomas, but they did not assist the defendant's ease, as they were merely to the effect that they had examined the pony a day or two after the match, and that they observed no appearance of weals upon the body of the animal, and that it did not appear at all injured by the hat it had performed. The room wu then cleared, and the magistrates after a short deliberation directed that the public should be re-ad mitted. They then announced their decision to be that the Usage contained in the information had been established, and they adjudged the defendant to pay • fine of forty ail 114s, and one pound thirteen costs. The tine and costs were immediately paid. EXECUTION AT ABERDEEN. On Thureasy morning George Christie, who wee malisted before the High Court of Justiciary here of tie &ebb litutiot of a woman named Roes, and it; gemelem. at Ismaybank, near Aberdeen, underwent tY ilateriene malty of the law at Aberdeen. The ticfor- MOM ma el not go to bed at all during the previous a l/16 m al L 4 als= a r self mainly with wading the Bible. was in atteadrem ea him at four efielkiii he lielesed with nspectlal elleatiest to the in araetleers Mimed to him. About wee o'clock he tete a slight legelchet, gad shortly after eight the exemehmer, Caleraft, wee introdared late the eambesesed eall. The prisoner wee quite mamma 11 het atemeste. Ile was pale, and greatly eigall.tee musk se. indeed, Mg be could scarcely he regaV o i o e the sere powerful, mismadar man he wag at a few dope ago. lie wen conducted threw& the Prima urt to OM Court•house by the governor el the gni (Yr. Chasm's) and one of the turnkeys, aad Mewled k e ys , by the Bev. Memo. Batter and M'Taggart. In the ball of the Court-home be was met by the Lord Provost and megiamtes. His lordship asked him whether he wished to say anything before going on the scaffold ? He replied, " No—nothing." He was then asked whether he was ready to proceed, and answered, " Yes ; lam quite ready." He was then con ducted through the Bailie Court-room to the scaffold. A murmur arose from the crowd as he made his appearance, bet it did not in the least discomppoosse him, and he walked to the drop with a steady, unWtering step. Calcnft, having arranged his apparatus, Christie wee requested to give the signal when he was ready, on which he turned round to the executioner, and said, " Are y ou ready ?" Oa receiving a reply in the affirmative, be said in a respect ful tone, " I em quite ready now, gentlemen," and threw the napkin from him. His lips then moved as if in prayer. As the drop fell a shriek from a female voice in the crowd vat heard. The body was cut down in an hour, and the surgeon certified in the usual way that life was extinct Christie was a tall, well-mode, muscular man, about (thy me years of age. He had good natural abilities, but was entirely destitute of education. He led a military life for twenty-seven years, twenty of which he spent in India; and, notwithstanding his want of reading or writing, he rose to the rank of sergeant. A rumour having been raised that he had been concerned in the mysterious death of the late Mr. Shanks, railway contractor, lie was asked whether he had ever been connected, directly or indirectly, with any other murder, and his reply was, "No, I have been guilty clever, crime but that.' —&nsseisse. FATAL 'MISADVENTURE AT MANCRESTER.—Yen today morning • bricklayer's labourer, named Thomas Greenwood, was charged before Mr. Maude and other ma &rates, at Blanchester, with killing Michael Kerr, • boat mu, on Saturday night. The cue was ono to create deep nmeem amongst all who are acquainted with the brutal u 4 degraded position of the clue to which these men be ing. For no better reason than that both being partly iutozicated, they could not pus in the street without accidentally elbowing each other ; they same to blow, and went down upon the pavement. Kerr regained his feet tint, when the other kicked him in the pit of his stomach, and the blow proved fatal al=o{l immediately. This took place at about a quarter to twelve t; clock on Saturday night, in Great Ancoats-street. Kerr leul accompanied a woman to • grocer's shop near the plea, hp I was lounging about when the prisoner came up. eccounter between the two scarcely lasted • minute. The ;die .11tf told the magistrates in defence that the other men attacked him first, an.l, basing knocked him down, got bold of his smock, in consequence of wLich he kicked him, but had no idea it would be latal. Ile was nit appre hended till yesterday morning, when Police Sergeant Cam plea took hem in Brewery -street. The prisoner was corn nutted for trial at the spring assizes at Liverpool. SINGULAR EFFECTS OP TIJE STORMS.—About a Artnight back a young turtle was driven in on the strand et Trenton, in full health and vigour. The fi s h is in the peseesion of a young lady, who takes the greatest interest in ite preservation, and it appears to improve by the care of Me &wresting protect/es.— Waier ford THE FATAL COLLISION ON THE LONDON AND NORTH-WESTERN RAILWAY. THE VERDICT. OXFORD, MONDAY. The inquest, which had been adjourned from Wednesday last to this morning, was again resumed at the Star Hotel, before Mr. Coroner Brunner. Mr. Hester appeared on behalf of the company ; Mr. Mallam for Mr. Blott, the station-master ; Mr. Thompson, for Joseph Xinch, the guard of the 5.30 p.m. passenger train from Oxford, by the premature starting of which the cala mity had been occasioned. The following additioaal evidence was given : William Henry Johnson, station-master at Blctchley.—l was at the station on Monday, the 3rd instant. The coal train arriviii Rugby . at 2.30 p.m. It was due at 2.5. The delay was accounten 4 . slow travelling. It started again for Oxford at 310. It ought to hair . ; 2:Brtgd et 2.45-25 minut , s after time. This delay was occasioned by the Liverpool up (passenger) train being late. The train con sisted of three engines, 52 coal waggons, a goods waggon, and a brake van. I am aware of the 18th regulation, which says that, as a general rule, no train can be allowed to exceed 40 waggons. It was not obeyed benne' the night coal train had been discontinued in consequence of the failure of the Wolvercvtt Tunnel. It was necessary to put more waggons in the train, or the station would have been blocked up. It would have been very unsafe on a single line to have divided the coal train, insamuch as it would have created an extra train, and would have delayed the train at Oxford. I have had no wrtten instructions to Sc- part from rule 18 ; but we an allowed a discretionary power. The brakeman reports the number of waggons of every train. The tail lamp of the coal train would be lighted. The engine men can light their lamps as they go along, but they usually do it while they arc standing at a station. Ido not know that the tail lamp was lighted at Bletchley. There had been no irregular stoppages at Bletchley that day. The Midland express train stopped to take up parsengers ; but it frequently does that under its written instructions. I did not see Kinch that night. I was much engaged, and when I asked after him he had glue home. I saw him about nine the next morning. I merely asked him how he was. lie seemed ill, but he did cot appear to be delirious then. I asked him if he bad bad the doctor ; and when I founi that he had not I sent one of tha porters for him. They usually light the lamps at dusk. Bye Juror—l eked Much how he had come to start ; and he ',plied that he did cot know : he thought the tugine-man bad mistaken the ballast-engine for the coal train. He said that he had himself mistaken it for a few moments ; but that after the train hadPrOceedelast;Ort tlistanoe he discovered the error. lam not certain whether THE EXPRESS, TUESDAY EVENING, JANUARY 18, 1858. of Captain Bruyerse and Kitsch was to the effect that the whistle only was used. He (Mr. Brunner) had endeavoured to collect from the evidence that portion which' related to the company's servants, because his doctrine as a coroner hail always been that where machines were under human agency, some human agent ought to be re sponsible for any casualties that occurred. They would no doubt agree with him that some fault was imputable to Smith, the foreman of the engines, for having quitted the station at four o'clock without leaving some one in charge of the train and to examine the persons that were to conduct It before they proceeded on their journey. The evidence upon this point was confirmed by Mr. Blott, who said he was not aware that any person hail taken Smith's place ; end, indeed, that he did not know that Smith was away at al. Smith stated that there was only one line for the traffic between Islip and Oxford ; and that left no doubt that there was a greater risk there than at any other point of the line. It was also clear that between Banbury-reed and Oxford there was a still greater risk, in consequence of the presence Of the ballasfwxggons employed bz the contractor for the repairs of nuivercot Tunnel. tylitz: rneeetion which has been taken of using a pilot engine ought not to have been adopted before would also be a matter for their consideration ; as well as whether a further amount of --- comm unication by signals or otherwise ought not to have been resorted to while there was this additional risk ? Whether the di rectors of the company and their servants had used addi tional precautions or not, was a matter in the consideration of which the jury must be guided in great measure by the facts appearing in evidence—nainely, that from the station to the bridge there was only one policeman fur a distance of 300 yards; that the pointsman at the bridge was also the signalman, having no fewer than 14 sets of points besides the bridge and auxiliary signals to attend to. It was true, that in explanation of that Herculean task, Capt. Bruyeres had stated they were only bridge signals; but it was clear, from what had occurred, that they were necessary for the security cf the trains and the passengers in leav ing Oxford station. Again, what further communication had they between the engine -house, the auxiliary signal, and Wolvercut tunnel ? None. A line of two miles was left without any signal or policemen ; and, except the plate-layers, who left work at dark, there was not the least protection to the public. It was for them to consider, not only whether they would let this inquest pass off with a mere expression of opinion, but whether they would not suggest to the legislature the importance of in terfering to prevent, by Bann pains and penalties, the re currence of such neglect, and to ensure to the public better protection in tuture. The Coroner then proceeded to dis cuss the paramount question of who it was that had started the 5.30 passenger train; and, in elu cidation of this point, he read over the whole of the evidence relating to the subject. If they should be of opinion that the driver was the person to blame, although he was dead, the culpability would still attach to him in law as far as their verdict went. The explanation of the accident, which had been given them by those whose position best enabled them to judge, was this:—Thu coal train had not come in; the passenger train was waiting to depart ; a ballast engine, thelwhite lightof which mights,have been mistaken at a distance fur green, arrived in the same manner, and went on the same line to the ticket platform, going on the bridge and then going back as the engine of the coal train might have dune it it lead been unhooked. But whatever might have been the use, it was their duty to divest their minds of all they had heard except in that room. They must not let even the sad appearance of their fellow creatures who had been hurried to so unfortunate en end knee the least effect in swaying their decision. Their only *Hy on behalf of the crown was to render such an opinion • du evidence would warrant, as to the cause of the death et dins deceased persons, and whether one or more indivi duals were guilty of su:h neglect as would render them Yells te resishment in a court of justice. In coming to aka hamiinsion, they must be actuated by no motives of kit, • dhetions of favour or malice. if any one of the palms entrusted with the train had started it without eukre—if any one who ought to have given the order had done so without proper care and precaution, his conduct would come within the legal definition of manslaughter; and it would be for the jury to say whether any person should be sent before another tribunal to answer such a charge. It would also be for them to say whether or not there had been a general negligence, and whether the precautions provided by the company were inefficient for the safety of the public ? It might likewise be their duty to inquire whether any sug gestion might not be offered that might provide additional means of security to railway passengers ; and the import ance of their decision could not be overrated, because it would, probably, be made the basis of legislative interfer rote. At 20 minutes to three the room was cleared, in order that the jury might consult upon their verdict. No decision had been come to at 8 o'clock, when the last train left. he said that the train had been started without his 'litho -- rity, but I think so. He led me t understand that he had started the train. The only two persons at Bletch ley authorised to start trains are the foreman, porter, and myself. There is an assistant porter who K arts trains if we both happen to be away. The guard on receiving orders to start gives the signal to the driver to de so by a whistle. Neither the guard nor the driver ought .to have started without orders. Mr. Blots (recalled)—l consider the precautions taken by means of the telegraph quite sufficient to prevent the starting of the 5.30 train before the line is clear. It is not a regular thing for the signal man at the bridge to know that the coal train has lest Islip. I did not think it possible for the train to bare started without further orders from me. A Juror—Have you been on the platform a sufficient number of times to know whether the practice has been for the train to start while the red light is up ; or whether it is the custom for the green light to be put up before the train starts ? Mr. Illott—l believe the custom is for the red signal to be up, and the moment the driver sounds his whistle to show that he is in the act of starting, the red signal is lowered, if the line is clear as far as the man nt the bridge can see. Owing to the position of the engine it would have been im possible for me to have stopped the train that night, even if I had been on the platform. The only thing I could have done if I bad known that the driver meant to start, would have been to have taken him by the collar and pulled him off the train— A Juror (interrupting)—But you are begging the ques tion altogether that it was the driver's fault. Banks Farrand (who made the affirmation required of quakers)—l am employed at the book-stall of the North Western Railway at the Oxford station. I was there on the afternoon of the 3rd instant. I saw the 6.30 train pre paring for starting. I did not hear any directions given by aay one to the guard as to starting. I was not near enough. It was a short train, and the engine chimney was just out side the station. The guard's van must have been about 100 feet or more from my stall, where I was. The usual order to start is the guard's whistle, but I did not hear that sound before the 6.30 train began to move. Immediately before the train started I heard the whistle of the engine, but it was unusually weak. After the train started, Ser geant Gwynn' rushtd into Mr.Blott's office, and said, "Did you start the train, sir ?" I then noticed general anxiety on the part of the officers of the company. I went up with them to the scene of the accident, and I found the brake screwed down; for I had to undo it before the carriage moved nearer the wounded. 'this being the whole of the evidence, the coroner, at the request of the jury, despatched his officer to the North Western station, to bring the first engine-driver he could find before the court. In the interval, John Smith, the foreman of the engines, said—l wish to state that the driver of a train is justified in starting before the red light is removed ; he is only forbidden to pose the bridge before the signal is changed. Alderman Browning begged to take this public opportu nity of acknowledging, on the part of the Bucks Railway, ei which he was a director, the great obligation which they mere under to the Great Western Company, who had seisrded them every possible assistance by =eau of their staf f and electric telegraph. He was the more anxious to this on account of the mistaken evidence (as he had no doubt it would turn out) which had been given by one of their servants. Mr. Thompson inquired whether he might be allowed to make a few observations on behalf of Kirsch. The Coroner—No. I caa't allow that. No one is placed on his trial here; this is merely a court of inquiry. The coroner', messenger here returned, and announced that all the engine-men were absent on ditty, whereupon The Foreman asked his fellows whether they would adjourn previous to the commencement of the coroner's sumanink up ? A Julor—Certainly. We may be here all night, and I should like my dinner first. (Laughter.) The court then adjourned till Wf-yast one. On their re-assembling, Wm. Small, an engine-driver In the employ of the North Western Railway, was then examined. Ile said—l have been in the habit of driving out of the Oxford station. It is my invariable practice to start before the red light on the bridge is lowered. I then sound my whistle and expect the signal to be changed. If it is not changed, I sound my whistle again, unless I see any obvious reason why it Is not lamed. If I do not see the signal lowered!, of course, stop. I have been in the service of the company 13 years. The Coroner then proceeded to sum up. He thought he V ir se tn c i a m congratulate them en the fact that, as far as the was mod, their labours and his own had gentheil• esmslaisn. It would now become his duty, if they required it, to read over to them the testimony he bad collected ; but he tbseght that they had p all paid such attentiou to the are as it had as would reader it unarrisry to go through the wised- NM detrains whisk le bad takes. They might at tree dirties various wahlests from their newidlaratior mid he should think that that would be the best mode of sharing the way to a calm end disprisurte onshasisu apse those points which required move serious investigation. They had been summered there to inquire into the Noss of the death of serer individuals, and they could have no doubt that in the awe et each it had resulted in eassequence of a million whisk lad taken plea on the railway ; and that swept in the case of Wilcox (whose desesee happened very elsortly after) their deaths had all Waniestaitaasolu. As 10 the identity of six of the unfortunate plum there was a ei tte ; but the body of the sevestblid wither been rzd nor claimed; no penes had bra mimed' no intelligenee whatever had been received ; sad so they still remained, as they probably would re main for ever, in doubt upon the subject. Another point might also be dismissed at once, namely, that • colftron had taken place between a coal train from Islip and a pas senger train from Oxford ; and they would likewise concur with his in thinking that there appeared to be no blame imputable to anybody connected with the former. The coal train arrived safe at Islip, was telegraphed to Oxford, and acknowledged. It then passed on sate to the Oxford road Station, where it was agar' telegraphed, and again the answer of " all right" was received. Afterwards it pro ceeded on its way until it met the other train, and the un fortunate collision occurred. This morning's Investigation had &ewe, by the evidence of the station-master at Bletch- My, that no unnecessary delay bad taken place there; for if they referred to the time-book which was given to the lard, they would find that the coal train was not to leave until after the 2.40 train, and the evidence showed that there had been no unusual or unnecessary delay in starting the latter. Perhaps, however, before they dismissed the subject from their consideration, they might think it necessary to inquire whether or not it was right that three engines should be despatched with ere tram so much longer than sou allowed by rule 18 ; and whether, although this rule, so stringent in its terms, was still in force, and although there were no written instruc tions to depsrt from it, the explanation given by Mr. John son, the station-master, was satisfactory—namely, that it was for the advantage of the Us/fie, now that it was con ducted on one line, that more engines should be attached, and a larger number of waggons sent, rather than that the train should be ed, and that the delay which such a plan would occasion should accrue. That was a matter which they would talk over when they came Ca discus' what their verdict should be. But the great question for them to con s der would be as to the starting of the 5.30 train from Or ford ; and then, he thought, they should begin at the be ginning, by inquiring seriously with whom that starting rested? They had heard from a series of witnesses that the guard was the person to start all the trains ,• and that he should do it by his whistle. The book of instructions bail been put in to show that; and Captain Wynn had very properly drawn attention to the fact that the regulations only applied to roadside stations. Now, certainly they could not call Ox ford • roadside station; but it had been shown all through.mt the Case that the custom bad been for the guard to start the trains by his whistle ; and, although some of the wit nesses (Hayes and 0 wynne in particular) had said that they had known trains started by the words " all right," or by a wave of the baud, yet they mot recollect the evideme THE VERDICT. OIPORD, MONDAY, MINI P.M. " The deceased persons came to their deaths from a colli sion that occurred between a passenger train and a coal train on the Bucks branch of the London and North Western Railway. The collision took place in consequence of the passenger train being started witLoat orders from the station muter, and they find a verdict of manslaughter against Kinch, the guard of the said passenger train, on whom the responsibility of starting the train devolved ; and they think the engine driver worthy of blame far proceed ing at a much faster rate than is usual at first leaving the station. It appears from the evidence that in consequence of repairs going on at the Wolvercot tunnel the whole of the traffic between Oxford and Islip is now carried on upon a single line, and the jury beg to express their opinion that in all such cases a pilot engine should be em ployed in order to lessen the probability of collision. They consider also that a policeman or signal man should be stationed between the swing bridge and Wolvercot tun nel, as that part of the line appears to be at present quite unprotected, and as it includes a level crossing. It appears also that part of the line on which the accident occurre.: is in such close proximity to the Oxford and Rugby line, that it is very di ffi cult to uistinguish on which an approaching train is travelling until it is close at hand, and they think that some distinctive mark should be adopted by their respective* companies, us that their engines should be im mediately recognised both by day and night ; and the jury beg especially to call the attention of the railway directors and the legislature to the paramount importance of some means of communication being established between the guard and the engine driver." The Coroner immediately ordered Kinch to be taken into custody. GREAT DELIVERY OF AUSTRALIAN GOLD AT THE Berm or ENGLAND.—The Australian, screw steam-ship, arrived with her valuable freight at Blackwell, between two and three o'clock on Saturday afternoon, and wax im mediately boarded by Mr. Superintendent Evans, of the Thames police, acting under the direction of the Commis sioners of Police, an d a party of river constables, for the protection of the bullion on board. The Australian entered the East India Dock the same evening, and was hauled to the west quay in the import dock, for the purpose of dis charging the bullion. A party of the Thames police remained on board till yesterday morning, and no person but the officers of the ship and the directors of the com pany to which she belongs were allowed to remain in the vessel. Many attempts to board the ship by gentlemen of undoubted respectability in the mercantile world, who were impelled by motives of curiosity, were repulsed by Mr. Evans and his men, who never relaxed their vigilance until all the gold, consisting of about 400 packages, weighing nearly 10 tons, was delivered over the quay, and deposited in 2 covered tea waggons of the But and West India Dock Company. These waggons were barred and locked, and at one o'clock they left the dock for the Bank of England, under an escort of mounted polio., commanded by flaperlatemdent Steed, of the H, and Supeehttesitest Holm, of the t divisions. Each waggon was draws by tine bswere, sad they pro carded wiaiout isterrupdem um* they taxied Liamhosse Church, where the it wheel demi *Hie waggons mass off, which ceased a detention of three quart= of an hour. An immense crowd soon collected em biesk_rg that the gold waggles were ea the way to the Beak. The wheel having bees mimed b amis.& flaral Mt the waggon, the procession =kid lewd sheering from the mem. tri a ml i t i t i ud i rand no further accident took place. The :2°l`containing the most valuable freight that ever en. .. . Bank of England at one time, arrived there about them o'clock, and the gold was safely deposited in the coffin of the establishment. ELEMENTARY DBAwn% YOH FEMALE CLASSES.— The following new rules have recently been sanctioned by the Board of Trade for the management of the Metro politan Female School, at 37, Gower-street: Students be- , fore entering the elementary school mast be able to draw , the copies of the letters A. O. and S., which may be ob tained at the school, and they must also have a knowledge of the names of certain geometrical forms, which are con tained in a text book of definitions of practical geometry, to be obtained at the female school, and no student will be admitted without examination upon such book. Every student desirous of entering the upper school must make drawings from the most advanced examples in the ele mentary school, and have a knowledge of the elementary laws of colour. A text book of the laws of colour may be obtained at the school, on which every applicant for ad mission to the upper school will be examined. The new fees ate as follows: General Course, entrance fee, 2s. Ele mentary Classes, Si. • month, 71. for three months , and 10s. for six mon ths. Advanced Classes, 4s. a month, 9s. for three months, and 12s. for six months. Course for the Figure and Artistic Anatomy, 4 guineas a year, or 30s. a quarter. The classes meet in the day time as usual, but an evening class for those who cannot attend in the day is to be forthwith established. ROYAL NAVAL BENEVOLENT INSTITUTION.—Yes terday the quarterly general court of the members of this society was held at the Thatched House Tavern—Sir Watkyn Owen Pill in the chair. The minutes of the last court having been confirmed, the secretary brought for ward the financial statements for the quarter and for the year ending December 31st, 18.52. From these it appeared that the income for the year, including a balance of 9221. Is. Id. from the previous year, and subscriptions to Hie amount of 9261. 17s. GI was 3,7911. 13s. Id., and that the expenditure was 3,6221. 10s. Sid ., of which ,8941. was disbursed in grants. The balance in favour of the institu tion is 1691. 2s. 7d. The amount of stock possessed by the institution is 36,1951. 12d. 2d., of which 1,2281. 10s. was invested last year. These statements were confirmed, Lord Waldegrave was elected vice-prcaid'nt, in the room of Sir Thomas Briggs, deceased ; and the memorials from the fa milies of deceased members were taken into consideration, after which the proceedings terminatek,,with a Tote of thanks W the claims. THE INCOME TAM The Statistical Society, in their conrerucione last night, conferred a benefit on the public by travelling some whet out of the prescribed limits of their scientific charter, ' and taking into consideration a subject essentially of fiscally political character at this moment—the Income Tax. Dr. William Farr (of the Registrar-Oeneral's office) read the following paper on this topic ; and we give his May in full from a regard both to the high authority of the lec turer on this elan of subjects, and to the nature of the arguments of which he made use. Among the company present were Lord Overstep, (president of the society), in the chair ; Lord Stanley of Alderley, (Vice-Presidont of the Board of Trade), the Right Hon. Holt Mackenzie, the Right Hon. \V. L. Melville, the Chevaiier Hebeler (Consul-General for Prussia), C. Bab bage, Esq., F R.S., C. Jellicoe, Eqq., F. Goldsmith, Esq., W. Spence, Esq., F.R.S., F. 8. I'. Nelson, Esq., and Dr. Gay. Dr. FARB commenced by detailed explanation of some interesting statistical tables, " black-boarded" in the usual way showing the range of incomes in the United Kingdom; and 'he went oa to say that he would only address himself to the main principles on which an equitable income tax might be based, illustrating his views by facts collected from various sources. He then proceeded : A certain number of things in the trailed Kingdom possess value ; and, because they severally belong to the in habitants, are called property. This property is constantly changing, acquiring, and losiug value. When a part of it assumes a new form, with some increase, the resulting value is called produce, of which agriculture offers us the mat familiar examples in its fruits, grain, and stock. Here is a multiplication in the number of things of which the pro perty consi.ta. Thousands of grains of wheat, of blades of of the young of sheep, oxen, and horses are created, in which value is, as it were, incarnated and visible. Produce appears also in another form ; the increase may be in the quantity or characteristic quality of the matter of which each thing of value is constituted; as when lames, calves, colts, grow silently, gradually, into sheep, oxen, horses. Take their value at the beginning and at the end of the year ; you Sod that their number has decreased by death, for instance, but that their value baa increased, and will go on increasing for months, or fur years. The increase in the value is indicated, but not measured, by the increase in the number or bulk of the produce, for crops of twice the average quantity will not sell for twice the average sum. The value is measured by money, ' by coins of gold, silver, or by any other thing of which the value is, or is assumed to be, invariable fur the time ; the . . differenCe in the amount of money for which eithei the things proceeding from the property, or of which the pro perty is composed, will sell, is the produce. Thus, if a stock of horses is worth 5,0001. on the first day of the year, and 6,0001. en the last day of the year, while 2,0001. have been realised by sales during the year, the produce of the stock is 1,0001=4,00W. 11 3,000. 'fhe forms of produce are vari ous. The horse-dealer has, for instance, a young horse worth 201. ; the services of the horse in the year yield 101. and at the end of the year be will sell for 3.11. The annual produce of the horse is 10=15 sl 251. In a certain time the animal attains his maximum value ; and the pay for his services comtitutea the whole of his ;produce. Such is the nature of the produce of property in living animals, which may be taken as the type of all property. Produce is then expressed by the amount of money which the property yields during the year, by increase of value or by the price of its services. The income of a lawyer, a doctor, a clergy man, a merchant, or a tradesman, is in this sense as much produce as the proceeds of a farm; it is the money value of his services, and of the services of all the instruments and agents in his possession. But anything which yields pro duce that will sell for money is property, although it may be itself inalienable • consequently all the free labourers, artisans, professional ' men, of the United Kingdom, having within hem this power of production, are as essentially pro perty as the things usually designated by that name, and characterised as personal or r. al, moveably or immoveable. Exclusive of all his external property, every man is worth inherent something. I propose to call the property in a man his Inherent property ; and all other property of whfeh he has possession, external property. All pro duce evidently includes pre-existing value. Thus the proceeds of a farm include the value of the materials, wear of stock, labour, and skill which have been ex pended in its production; so, also, the proceeds of a mania lactory, a shop, a mercantile concern of any kind, a class of prole-sional men. The difference between the value of the produce and its cost is profit, which is consequently increase of value. When, however, the cost exceeds the value of the produce, the result is designated loss ; and although this negative quantity is the result of innumerable transactions, the aggregate result of the enterprises which' are carried on is fa ofit ; as the value of all the property . in the hands of man invariably increases, and after replacing the value of inevitable labour, leaves a surplus at his dis posal for his enjoyment, gratification, and delight. The interest of money in pert et security is the exact espreo sion of this profit, at any given time, in any given country ; and the rate of net profit now in England is, I con ceive, expressed by 3 per cent. per annum. The rate of profit, in the popular sense, Is much higher; bat in this sense the word can scarcely be used with advantage in science. A merchant having capital engaged in commerce, has a surplus on the produce of the year; and sometimes mistakes for the profit of hiscapital this produce minus the current expenses of the year; whereas the profit of the capital is only obtained by a further deduction of a premium fur insurance on the property, and of the wages of his industry; the wages, as 1 shall immediately show, con sisting she of produce—that ice, partly of the increase of the property which is invested in the nurture, educes ion, and professional training of a class to which he belongs, and partly of a portion of that property. Profit in this vague sense may be at the rate of 6, 10, 20, 100, or 1,000 per cent. on the stock—that is the external property—which is engaged in the business, trat:e, or profeision. The interest of capital, which is property is • particular form, can inva riably be resolved into two, if not three variable elements— the profit, the premium of insurance against loss, and the reward of skill, in some cases, of making investments. The latter may for the moment be left out of consideration. Then, if 3 per cent. is profit, 2 per cent. covers common risks of loss ; hence 5 per cent. is • common rate of interest on engaged capital. No foreign government can now bor row any large sum of money at a rate of interest lower than 5 per cent. ; the 2 per o-nt. being, I conceive, the premium of insurance against :loss of profit and capiial. Property exists in an infinite variety of forms; thus, there is pro perty in land, in houses, in railways, in canals, in mines, in ' metals In manufactories, in fi sheries, in stock in tra d e, in farm stock, in the bodies of the industrial classes. The specific produce of each kind of property varies infi nitely in its amount ; and the proportions in which profit and p ro- existing capital enter into the various kinds of pro duce also vary infinitely. These quantities and proportions fluctuate from year to year in different dames of property ; but, on the avers" the rate of profit on every hind of pro perty is equal. For if property of any kindiyields a profit above the average, it Is by • transfer of eapital produced is larger quantities, until the prig is reduced so as to leave the average profit ; and conversely. It is true that the quoted rates of profit on every kind of investment, as well an the rates of wages in different trades, and the prime of commodities from year to year, vary. But these rates must not be confounded with the actual pro fits realised: Thus the Portuguese four per cents. ars quoted at 40}, the Spanish three per cents. at 49, English three per cents. (Consols) at 1001 in the Times of to-day (January 12) • and the rate of interest on invest ments in these three s tocks will, therefore, be 10, 8, and 3 per cent. reepeetively ; besides the value of the chance of being paid off when Spanish and Portuguese stocks are at par. What the actual result of a single investment in each of them stocks may be it is impossible to say ; but it is pro bable, if the profits of all the investments which have hitherto been realised in the three kinds of stocks are ever investigated, it will be found that the balance of profit is not on the side of the stock oa which either 10 or 8 per cent. interest is promised. No constant relation exists between the value of property and produce ; Of between stock and the nominal rates of inte rest ; but there is, in every kind of property, on • series of years, a shady relation between property and profit. A large quantity of the property of the country— such as furniture, jewels, the precious metals, cash, pic tures, parks—is often called nnproductive • but, I appre hend, erroneously. All these things have been purchased with money, and may converted again be into money, the representative of capital, which can always be invested pro ductively ; and if, instead of investing 10,0001. in land, which would produce 3004. a year, I invest it in furniture, pictures, or jewels, it is evident that I select this investment bemuse property in such a form yields me services which I esteem at • higher value than 3001. a year. These services are products; and the property is, therefore, productive. When an object ceases to be serviceable, end ceases to be exchangeable for value, it ceases to be property, and at the same time ceases to be productive. The income of the year taken generally is the sum of the year's pro duce; which, it will be recollected, consists partly of profit and partly of pre-misting property ; and while the in comes of some of the twenty-eight millions of people in the United Kingdom are almost entirely profit, the in comes of others are entirely pre-existent property. This income is expended by each member of the state—(l) individually or in families ; (2) in voluntary associations for specific purßoses, such as clubs, societies, colleges, com mercial companies; (3) in townships, parishes, boroughs, counties, or local purposes, or on what is sometimes called local government; and (4) in our collective capacity as members of that great company—to use Aristotle's designa tioa—the state. The ordinary revenues and extraordinary resources constituting the public income of the United Kingdom for the year ending January 6, •1851, was 66,834,7111., of which 56,271,2571. is called in the public accounts the ordinary revenue, including 378,7831. from the crown lands and small branches of the hereditary re venues; 22,197,0751. from customs dues; 15,400,4201. from excise duties; 6,529,0501. from stamp duties ,• 2,422,1681. from lost - office; 3,789,9811. from land and assessed taxes ; 3,410,3501. from income tax; 113,4261. from surplus fee, from regulated offices, &c. If we deduct the receipts from crown lands, the public income is in the pro portion of about 21. a head on the population. The income tax, which has been levied annually since 1842, is less than one-tenth part of the public revenue, and less than 4s. a head on the population. The revenue of the state is that portion of the produce which is expended in common, In the discharge of common duties, en national objects, insti tutions, works, achievements. The protection of the pro perty and lives of the people is its main, but not its para mount object ; for it is not, happily, the destiny either of a state or of an individual, to expend all its energies on self preservation. The state, out of its revenues, has (1) to fulfil all its engagemeats with the public creditor, and thus preserve the public faith inviolate — tar protect our honour ; 1 (2) to protect life and property ; (3) maintain its own existence and greatness in the political and social insti- Utica. of t h e Nutty i (4) moots ecittostio l 4141411141 art, science, and religion ; (5) work out historiesl achieve- EMU, in which the whole strength of the nation is exerted, as it would be, for example, to repel as invasion, conquer, as England has done, large territories, free slaves, avert , wrongs, redress violations of the laws of nations, found great colonies; to secure its immortality, and transmit its' life as well as its glories to new nations, in this and in ibis other hemisphere. Such are some of the purposes on which the annual revenue of the United Kingdom has been and should be expended; and to all such purposes there can be no doubt that every person who is in, or has property in that great company, his country, should contribute ; and no more obviously juet rule for determining the quota of his contribution can be laid down than this:—" That each member of the community should contribute every year to the public expenditure in a fixed proportion to the amount of property in kis possession during that year." For no more exact measure to contribute to the public re venue can be found than the value of his property supplies. As it is the measure of the loss against which he is insured by the state, it is alas the measure on which his contribu tions to the public exchequer should be rated. " The sub jects of every state," says Adam Smith, in hie first maxim on taxes, ought to contribute towards the support of the government. as nearly as possible, in proportion to their respective abilities—that is, in proportion to the revenue which they respectively enjoy under the protection of the state. The expense of government to the individuals of a great nation is like the expense of memagemeut to the joint tenants of a great estate, who are all obliged to contribute in proportion to their respective interests in the estate." Thu celebrated maxim of Adam Smith would be strictly applicable to the taxation of the kingdom, if the ue of every subject was derived from the same source ; for, as the dividends of A, B, and C in a public company are in exact proportion to their stack, their respective contributions to the common expenses are proportional, as well to their dividends, as to their stock ; and, if a call is made, each indi vidual contributes, without question, the ratio of his shares —in the ratio, therefore, of his income, which it is here 'mimed is all derived from the same fund. If A, B, and C had incomes derived from the Three per Cent. Consols of 1,0001., 2,0001., and 3,0001. a year respectively, and each was taxed 301 ' 601., and 901. a year, they would be taxed equitably, as between themselves, in the ratio of their respective properties, whether their stock would sell for 33,3331.466,6671., 100 , 0001., or half those sums. Again, if all the incomes of the subjects in the state were of the na ture of long annuities, which are now quoted at et, as each individual's revenue, consisting pertly of profit, but chiefly of capital, would be strictly in proportion to the value of Lis property, a tax may be equitably rated either on the revenue or on the property. So if the community was re presented by tho persons in this society, of these= sge,and whose incomes were derived from a profession, they may be taxed either at an equal rate on those incomes, or on the values of those incomes; and few would have any just ground of complaint. But the fact is, that the revenues of different classes of the community are the produce of dare ! rent kinds of property, and the uniform tax on this produce is neither proportional to their profit, property, or ability. Thus, in the present year— , A has property £33,333 is Consols ; income £l,OOO B has property 1.:6,500 in Long Annuities; income £l,OOO C has property £15,000 in houses ; income £l,ooo D has property £30,000 in land in England ; income £l,OOO Z has property £lB,OOO is lend in Ireland; income £IAO F has property £lO,OOO in Lite Annuities , ; income . £l,OOO U the revenue expressed the value of these properties, it Is evident that you might exchange the Con sols for the life annuity ; if you admit that the one is more than three times as valuable as the other for sale, you cannot contend for a moment that it is equal to the other in levying a tax on their owners. It will be immediately seen, in conformity with the principle pre viously laid down, that though the incomes are the same— the produce is the same—the profit is in proportion to the value of the respective properties. Thus the year's interest on 33,3331. in consols is 1,0001.; the interest on the 10,000!. on the annuity is 3001. ; the additional 7001. composing the annuity of I,ooel. is pre-existing capital returned. The original statute 5 & 6 Vie. c. xxxv., which is popularly called the Income and Property Tax, is not so entit led; it is " An Act for granting to her Majesty Duties on Profits arising from Property, Professions, Trades, and Offices." The profit, it has been shown, is proportional to the pro perty; and is connected with it by a constant factor, often called the " year's purchase." In the execution of the act, it is assumed throughout that income—produce—is profit ; that the annuity of 1,0001., which, reckoning interest at 3 per cent., is valued at 6,4731., is profit; that the life annuity, including the capital invested, is profit ; that the rent of houses is profit ; that the income of merchants and tradesmen is profit, that the gross rent of land is profit, in the true sense—as much as the interest of money in perfect security, or the net rent of land. The property of the country is divided for the pur poses of the act into five classes, comprehended under five schedules :—The following is an abstract of the re turns foe the year ending the sth day of April, 1551: A. Rent of had s bonus, mines, tithes, dividends of canals, railways, gas works, other property. Incomes on which the Tax Tax at 7d. was Paid. in the .Cl. Incomes Assessed,. -------._._. A. C 105,329,971 £90,570,171 £2,641,630 B Protita of Occupiers of Land—Fanners. B. £48,023,508. £10,647,291. £310,516. Note.—The rent is the basis of this assessment. It is as sumed in the act that the farmer's profit is in England equal to half the rent (7-14th rent), in Scotland 5-14th rent) C. Dividends and Annuities payable out of any Public I Revenue. __ _ _ _ . C. £26,435,182 £25,583,452 £746,184 E. Salaries and Pensions payable by her Majesty out of the Public Revenue of the United Kingdom. E. £11,690,853 £11,366,983 £331,537 D. Annual profits or gains to any person in Great Britain from any property whatever, in or out of Great Britain.— (2) Profits or gains from any profession, trade, employ ment, or vocation, accruing to any person in Great Britain. (All not included in previous schedules.) 1). £65,717,048. £53,266,800. £1,553,615. The " total amount of [income called property (?) in the return] assessed," according to the heading, is 257,396,5601. ; the income on which the tax was paid amounted to 191,434,6971. The returns require explana tion: the tax is not levied on property in the possession of persona in Great Britain whose income is less than 1501. per swam ; nor on the property in Ireland of any persons I who reside out of Great Britain. So that we only know with any accuracy that the income of Great Britain belong ing to persons on incomes exceeding 1501. is at least 191,434,6971. If each item were discussed it might be shown that the incomes under these several schedules bear no constant proportion to the property, or to the profit on that property, in the possession either of the classes, or indi viduals of whom the classes are composed. I will only notice thre• cases. I will take of the clan C all the incomes derived from the Three per Cent. Perpetual Annuities, which now return 3 per cent. interest. The man who invests 10,0001. stock of these annuities at par, obtains an income *INN. a-year ; and at the rate of 7d. in the 11. on his Uwe= (equal .02916 in the pound on profit), is taxed at 81. 15s. manually ; that is, at the rate of 17s. 61. per 1,0001. on his property (000875 in the pound on property). There is another large class of life annuities—on equally good seen , rity. The life annuity which the same sum williourehaao at the age of childhood or old age is very different; but 'taking the average value of an annuity on the life of every male of the age of twenty and upwards, I find that it is worth 14.951 years' purchase; consequently 10,0001. on each life will purchase annuities of 668.8791. on an average (equal 6681. 17s. 7d.) ; the tax on which is 191. 10s. W. annually. Persons having incomes from several properties returning equal profits (3 per cent. interest), pay in the one case 7d. in the pound, in the other 151 d. per pound on their annual profit; or at the rate of 17s. 6d. on one, and of U. 19s. per 1,0001. per annum, in the other, on the property. Now the greater part of the incomes under Schedules B, D, and E,' are incomes derived from stock in trade, and from the professional exertions of the learned and educated classes. I presume that no capitalist would mabark at risk as sleeping partner 10,0001. in any of these Ibusinesses unless he made 5 per cent. by his money, and is ordinary years his income from it was 5001. ; because in a large number of such investments, in average concerns, the capital is lost, and in others makes no profit. The tax on 10,0001. so invested would be 141. lls. Bd. Stock in trade is therefore taxed at the rate of at least 11.95. 2d. per 1,0001. on its value, lljd. in the £en its net profit. It is evident that the professional incomes of the clergy, lawyers, medical men, mercantile men of every kind are worth less than equivalent life annuities well secured. I moan that income which is the direct pro duce of services, and cases when the ability to perform those services ceases. I have shown that life annuities well secured, independent of services, are worth on an ave rage fifteen years' purchase (14,951), while perpetual an nuities at the same rate of interest are worth 331 years' pur chase; consequently, the taxation to be at an equal rate on the property, ought to be in the ratio of 45 and 100 on the pro duce—the incomes of the two classes. The table, to which I now direct your attention, shows that the incomes con sisting of wages are of still lower value. A whole genera tion of the class agricultural labourers (male), consisting of 2,096 individuals of all ages, 1,356 adults of 20 and up wards, would beworth 303,9001. ; on which their wages would be 14 per cent. per annum, the cost of their mainte nance 9 per cent., leaving a return of 5_ par cent. on the capital embarked in the living property. You must there fore deduct from the value of professional incomes a certain amount as the value of the cost which must be incurred in obtaining the produce of the inherent property. Land produce includes the rent, the interest of the farmer's capital, the wages of the farmer's skilful industry. In practice it is unnecessary to enter into nice refinements, as all deductions from produce are allowed for in the ave rage market value ; and as we know that land, houses, stock of every kind and annuities can be valued, and are valued every day for the purposes of business and com merce, they may also all be valued for the purposes of taxation in this country, from returns more simple, and involving no more disclosure than those now in use. The principles on which simple tables may be calculated for de termining and taxing nearly all the property in the coun try are discussed, or indicated iu the subsequent mathema tical part of this paper. 1 have proved, I trust, that a tax at a uniform rote per cent. per annum on all the property inherent and external in the United Kingdom, may be justly entitled equitable. I have endeavoured to discuss the income and property tax as a pure question of statistic science. Although thitee who take the view I do are accused of appealing only to the Popular prejudice in the country, a sirong feelie.g no doubt prevails; but, as far as I have been able to scertain, the indignation of the inteiligent classes of the community is not directed against the aliment, or the •,:rinciple, of an equitable property tax—it is inflamed by the injustice of its assessments. 1 thick that this feelog deserves to be respected. It is a remarkable fact, that the wrath of a people is more easily excited to 'action and resistance in %%whoa vt iiiwpitAble %audio, thou is those which vict• late the loftiest sentiments of our Ware. And this con duct is generally denounced by historians eIS baseness. net tle*, a Unman hiaterinn of high order, recording the revolt of the Netherlands says : Then Alba exacted bun- Un an it d ed 3n e o f v e : b in : C o ta g 00 ; dtbse: and thedth penny of the gross property (yrsammhe rerntogri:) of every alienation "144 (oir e li it i i is eth s th eru e ' fl aa ; tl ) dab o ittan f he im ts m teo o nf e tthh ab e ir nny what the executioner's axe had not excited, the tax gatherer did—a rebellion. To the tenth penny—it is hu miliating to say it—to the tenth penny Holland owes her freedom. The part which a system of taxation unparalleled in its injustice played in exciting the French revolution is well known ; and the writings of lisi.guillebert Red Vauban, as well as the returns of taxes, trove that it was not the amount, but the injustice of the levy, that ruined and exasperated the country. In sensitis Men on the subject of injustice generally—and of injustice evident In taxation particularly—the people of England are net behind any other people in the world. In the imperfect reports of the proceedings of the House of Commons, the earliest instance of a division being coutempiated, is found in 1.523, under Henry VIII., and it referred to the grant of a subsidy There has been the greatest and sorest hold OR the lower house for the payment of the subsidy that was ever in any parliament. It has been debated sixteen days together; the resistance was so great that the house was like to be dissevered " [divided.] his debate is " instruc tive," says a late writer on constitutional history, "as indi cating the national characteristic love of money so early developed. It is curious and humilieting to think that par liament, ever ready to ratify religious innovations, which must have seemed either impious schism or baneful supersti tion to every member of the legislature, and who prostituted the powers of parliament to uttaint the unhappy women or discarded tools which the tyrant wished to he rid of, should have bristled up with something of modern consti tutional obstinacy at the vote of a subsidy." The im portant part which tonnage, poundage, shipmoney—taxa tion in fact—had in the Enginh revolution is well known ; and the dissatisfaction in this period, and in the century pre ceding, was, Mr. Itaikes must allow me to say, not created by the amount of the taxation, nor by the huglisle love of money, but by the English love of justice. The national income in the reign of Charles I. was 900,0001.; after the intestine struggle was over, the people paid double the amount of the tax which they had pail previously (1,800,000/.); after the next revolution the people paid tuxes under King William 111. amounting on au average to 305,2051. Hampden was oppressed not by the amount of the 20s. at which his estate was rated, but by the injus tice of its exaction; and he shed his blood in resistance. Every man pats with satisfaction his fair share, legally im posed, of a public tax, or a private contribution; and resists an unfair demand with indignation. This instinctive senti ment has an important siguihicatiun. Upon looking closely into the question of equity in taxation, it will be found to be the basis of the security of property, on which the fabric of our society rests. If all propoerty is taxed at one uniform rate, the exchangeable values of different kinds of property remain unaltered ; and the owners remain in the enjoyment of its undisturbed pos session, as they know that whether the rate of taxation is lowered or raised, to supply the exigencies of the country, it will affect all property in the same degree. The chess of an equal mil of au arbitrary system of taxation may he thus illustrated: Let the nation consist of 1,000 land owners, each in possession of rents of 10,0001. a year, worth 300,000,0001. The rents will be 10,000,0001. Let a tax of 1,000,0001.—0 r of 1-30th en the value be levied first equitably ; then each landowner would expend 1,0001. a year, ou certain public objects in which he and ail other landowners were interested. Now, let the same revenue be raised by an arbitrary duvet, who raises the same amount of revenue, 1,000,0001. • year, by seizing every year the forfeited estates of 100 proprietors. You see at once what an engine of oppression this system of taxation becomes ; the same amount of revenues raised, but the free soul of every subject is tortured, subjugated, or de stroyed ; if the value of the rents is in the equitable state, 3), it is, in the arbitrary state, not worth 10, not five years' purchase. If the tax is levied at different rates, by Citadel and parties on other classes and parties, or at the same rate on different property, the same insecurity is created. If the proprietors of land and property in the best class of securities pay 71. in tho pound ou their revenue, the in dustrial and professional classes pay at least lid. in the pound under the income tax, on their net profits or their incomes, after excluding the returning capital. Come quently the important class of petaons who derive their revenue from personal or real property, will pay on a higher quota, and the class in whose life the property which returns income is invested, will pay on a lower quota in any system of equitable taxation than that which now exists. Still, security is of so much importance to the former class, that they are more interested than any other class in the establishment of such a system ; for if the right to levy the same amount of tax on properties which the science and the common sense of the country have discovered to differ in value—is once deliberately saucumed, no visible property will be safe. If one class in power is favoured one year, another class will struggle for the same, or greater favour the next ; and in the struggles and convulsions that always follow the reign of injustice, none are, judging from experience, so sure to suffer as those in the poessesion of realised property. Ajust distribution of the taxation of the country over all classes, and over all the property of the country,—bearing, like the pressure of the atmosphere, equally on all sides, if firmly established, will present an irresistible barrier against anarchical inroads on the rents of land, or the interest of money ; and while it leaves the industry of the couutry free, will, on the firm ground of the public credit rest as on an everlasting foundation. And I have plena I think, that the tax called a tax on profits, is, as it is levied, a tax en income—a tax on produce—and is therefore unjust and inequitable. Dr. Farr concluded amid applause. The reading of the paper led to a discussion, which was ultimately adjourned. PROVIDENT CLERKS' ASSOCIATION. The twelfth annual meeting of members of the above Provident Suciety was held yesterday morning at the London Tavern—Mr. It. H. Jorixe, chairman of the board of management, in the chair. The SICEITART read the report, which disclosed the following facts:-129 policies had been ismed during the year, amounting to 81,9501. ; 7 annuities, 1491. 16e. Bd. had been granted ; 28 proposals, amounting to 8,4501., bad been declined, and 51 do., for 12,550/., were still under consideration, making the total number of pro posals 618 for the sum of 102,9501. The annual amount of incomes from premiums, interest on stock and mortgages, was 17,1601., of which, after deducting claims for deaths, 110,0671. had been invested, of which 3501. had been lent to members on the security of their policies of insurance. The total amount standing in the names of the trustees was 47,0701., and the amount paid on 15 deaths was 3,2251., a very small lees, and indicating a low scale of mortality among the members of the society. The report further stated that a deputation to Birmingham had been attended with beneficial results. It also alluded to the select com mittee of last session on friendly societies, and congra tulated the meeting on that committee's report, which had been most favourable to this and tour similar societies. The committee bad vouched them to be not only per fectly legal but highly beneficial, in extending downward on society the knowledge of the benefits of life assurance. The Wenn sheet was then read, showing an income for the year of 17,2291. 55., and a balance in favour of the society of 11,5381. 10s. ad.—The report was adopted. Mr. Duausas proposed the usual grant of 5901. to the directors. The motion having been duly seconded, was carried unanimously. The oat-going directors and officers were re-elected. The proceedings of the benefit department having now terminated, the meeting resolved itself into a meeting to consider the report of the Benevolent department, Thomp son Hankey, Esq., jun., Governor of the Bank, in the chair. The Secretary read the report, which showed the follow ing results :—lteceived from subscribers, 5601. Si. 65. ; donations, 811. 12s. 6d. ; subscriptions from insurers, 4201. 6s. Od. ; total, 1,9621. 2s. Od. 871. 10s. has been granted as gratuities to 10 mem bers, and the orphan children of a deceased member. Loans, amounting to 1,7741. have been granted to 89 members. On 27th May last six widows were elected to annuities of 151. each, making, with those already on the funds, five clerks, and 22 widows of clerks, at a charge of 4551. The balance sheet shows an addition: of 6101. 16s. 4d., making the funds of this department 13,5491. lls Bd. The report was agreed to. Mr. JEPPB moved that in May next the annual sum of 1251. be appropriated in annuities to five widows and two clerks. The committee would have proposed more, but they had only 6101. in all to deal with, and felt bound to leave the rest for contingencies. Mr. CLARK seconded the resolution. Mr. LLOTD complained that while the benevolent fund had an income of upwards of 1,4001. they had expended in charity only 4501. They had large donations from bankers and merchants, and a good permanent in come, and he could assure them that mane,clerks were de terred from joining by the sparing distribution of the charitable fund. Mr. JONES said that they had satisfied all the claims that had come before them, and that every annuitant was satis fied. (Cheers.) Mr. MAITLAND moved a vote of thanks to Baron do Rothschild, M.P., Messrs. Hankey, Prescott, Baring, and and J. A. Smith, for their kindness in serving as trustees to the association ; which was unanimously agreed to. Mr. RICUARDSON proposed a vote of thanks to the public press, for their able advocacy and support of the institution, The CRAIIIIIAN, in putting the resolution, warmly vale logised the services of the press in promoting every national t ' . object. %A ca rried . letter which the motion was by accla ' manors. The proceedings terminated with the usual vote of thanks to the chairman. THE MANCHESTER COMMERCIAL ASSOCI ATION. The annual meeting of the member! of this 8.830. elation was held yes t er day morning. at the offices of the association, in Manchester; Mr. J Aspinall Turner, the president of the association, occupied the chair. A report was read from the directors, reviewing the steps taken by the association. in connexion with the leading commercial questions which had been brought prominently before the public during the pact year ; but so we have notited tlto proceedings of the board in the Express from tem , : to time as they occurred, it will net be necessary to refer to them further. The report was adopted. The directors and offi.rrs of the company for the mining year were then appointed, and the bwincts concluded with . a vote of Umiak' to the chairman.