The Express. — London, England, 1860-04-30 00:00:00

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LONDON, MONDAY, APRIL 30. Tun startling fraud brought to light during the last week has caused public attention to bedirected once more—though, we fear, merely in a fitful and lion-practical way—to the utter inefficiency of the system of audit which prevails in the accounts of public companies. The practice of clubbing together a large number of individual! capitals for a common object has made ! immense pmgress during the last thirty ! years. We have now a large number of great associations, each possessing many millions of capital subscribed and paid up, and revenues! which exceed in amount those of crowned heads. The commercial success of these associations de pends mainly upon a question of figures, yet, notwithstanding the magnitude of the figures in voked, the machinery for testing their accuracy is in many instances loose in the extreme. The career of RLDPATH and other men of equal crimi nality has proved how lax is the system of checks to which shareholders look for protection ; and there is no saying how soon other revela tions of a similar character may be made, for it is quite clear that very few practical improvements have resulted from all this bitter experience. Shareholders are a ' placid race : ax long as their attain jog on with a tolerable degree of smoothness they are absolutely grateful to he relieved of all trouble. They are even disposed to resent as an impertinence any attempt on the part of an adventurous fellow proprietor to rouse them to vigilance. Except when under the influence of a momentary stimulus to caution caused by the frauds of a Renrsni or a Pru.ixiees, a general meeting of shareholders can scarcely bear with common patience any conversa tion upon so dull a subject as that of the audit of their accounts. It is not too much to say that the duties ordinarily performed by auditors are of no value wluitever. The rogue who cannot contrive to pass the auditors' rough scrutiny deserves to be punished almost as much for his stupidity as for his guilt. It is the C 011119441 fault of directors, too, to entertain a narrow jealousy of an active and inquiring auditor, and to endeavour, by all kinds of " snubbing," to discourage him from doing anything beyond the ordinary routine. The miserable pittance which is in most cases paid to the auditors of public companies is of itself suggestive of • merely no sal duty. We alluded, a day or two ago, to the case of the Great Indian Peninsula Rail way Company. The directors, in the re port recently issued, very properly recom- ' mended an increase in the salary of the secretary upon the ground that, since be became connected with the undertaking, its capi tal has been augmented from half a million to eight millions sterling. They also recommended that the payment to the two auditors be increased. What does the reader suppose was the amount of th e h ~areiriees hitherto •signed to these two officers? Five guineas each for each half-yearly audit ! Their semi-annual allowance is now to be raised to the magnificent sum of twelve guineas and a half each. Two gentlemen of high chars• ter anal business acquirements are supposed to der• to their time to the task of investigating the lit'o,llllt4 relating to eight millions of capital in consideration of an average stipend of tea shining.% per week each, or only one half of the slim required by a mere " jobbing " labourer. Cult anything more absurd be imagined? Are the ahareholders really ouppinseil to sleep the more easily on their pillows in reliance upon an exami nation of the merely formal character which can al •be obtained for so paltry • sum ? In this commercial matter, the ordinary commercial test is the only correct one : can the auditors afford to give more than a nominal amount of their time for the money Though such wretched paymasters, the Great Indian Peninsula Railway Company, so far as the auditors are concerned, have really had the good luck to secure the services, in that capacity, of one gen tleman who takes a pride in his profession, and who not only declines to satisfy himself with the formal I checking of a few figures usual in such cases, but declines to append his signature to the ordinary stereotyped form of certificate—" examined and approved." If these words imply that a really trustworthy examination has been made into the whole of the C pany's accounts, well and good ; but how can such service pos sibly be purchased for tea shilling. a• week f If, on the other hand, as is almost invariably the case, the certificate signifies merely that the auditors have checked a few general entries sub mitted to them by the company's ofticials, we say that it is not only melees, but absolutely mis chievous, becanse it lulls the shareholders into a false security. So Mr. J. A. FRANKLIN, one of th• auditors of the Croat Indian Peninsula Rail way Company, seems to have thought, for he has introduced an exceptional system, which has THE EXPRESS, MONDAY EVENING, APRIL 30, 1860. caused a commotion amongst obstructive gentle men wedded to old ways. Mr. FRANKLIN obsti nately refuses to follow the example of his fellow-auditor in endorsing upon the Company's accounts the usual phrase "examined and ap " proved," but insists that in his certificate he shall be allowed to state to the shareholders what amount of work he has really done. He has ac cordingly appended to the accounts the following special note bearing his signature : The receipt. are for the first time arranged b the sc. countaat on the credit side of his account. The brought down from the preceding half.y.. i r differ there= by 1,0801., on account of 11 per cent debentures paid off, and duly cancelled The receipts shown on this amount for the haff-year bare been peal over to the Secretary of State for ladle is Coated, and duly acknowledged. The formal sanction at the Name department has been produced for the diebensmesta made by the directors of the companyie the half-year, as est forth above and classified in saes the loam The sash balances are f 7w erollf; .." ll tested by the Louden sad County Bank ; they include a sum of 130,1100‘. then in band for paying off 4i per cent. debentures. The balance "in account "of 30W. 17s. 2d. is the proportion of Geodes ertabbehment charges assessed to the revenue-earning maims of the railway. Stores balance includes 1,212,760 i. lls. Bd. vouched for by °Seers of the cassiony in Bombay : the remainder is represented by stares in rewire. From this explanation it appears that Mr. Ptolemaic has satisfied himself, by personal in vestigation, that the company hold vouchers from the India-office for the whole of the large sum paid to that department during the last six months; that the whole of the disbursements set down have been formally sanctioned by the Indian Go vernment ; and that the cash balance said to be lying in the London and County Bank is really there. Had a similar precaution been adopted by the Directors of the Union Bank of London (that establishment employing no auditors at all) with regard to their presumed balance at the Bank of England, Pt upeose's career would have been brought to an instant close. Mr. FRANKLIN also simply places on record the circumstance that in respect of a sum of 1 1,212,7601., included in the "stores be " lance," he has merely checked certain vouchers furnished by the company's officers in Bombay. In another special note attached to the London " interest account" he states that the amount corresponds "with a special return made by the " London and County Bank, adding thereto the " income tax," and that "the invested balance is " represented by 4 per cent. debentures produced " and lekutified." Finally, Mr. FRANKLIN con cludes his task with the following general certifi cate ; " Audited the foregoing accounts to the " extent signified by my notes A and B. The " Bombay accounts are attested by the local " officers, and countersigned by the chairman of " the company." We have here all the elements of an honest and efficient audit. Supposing that such an audit were carried on continuously from week to week, or from month to month, as it ought to be, it would check financial irregularities, effectually protect the shareholders, and inspire a legitimate i confidence. It is manifest that Mr. Fmacturc's labour in this instance has been quite out of pro portion to the pecuniary recompense. Yet, such is the blindness of shareholders, that at the meet ing on Friday last the explanations specially prof fered by him in the notes above quoted were actually made a ground of attack. He was re-elected auditor in due course, but not without a strong recom mendation that he should henceforward desist from what is stigmatised as an exceptional course, and content himself with subscribing to the mere formal declaration usually made by auditors. If shareholders will not support the excellent prin ciple which is involved in the stand made by Mr. FRANKLIN upon this occasion, they do not deserve to obtain the security which they affect to desire. Or Court. Her Majeety held a Drawing-room, the second this Reason, on Saturday afternoon, in St. James's Palace. Her Majesty and the Prince Consort, accompanied by the Princess Altos, arrived from Buckingham Palace about two o'clock, eseceted by &detachment of Life Guards. The Princess Mary of Cambridge, Prince Edward of Saxe Weimar, and the Maharajah Duleep Singh were present at the Drawing-room. Her Majesty's royal body guard of the Hon. Corps of filenames at Arms was oa duty in the state saloons, under the command of the lieutenant. The Queen and the Prince Consort were attended by the Duchess of Atholl, officiating for the Mistress of the Robes, and the officers of the Royal Household. Messrs. E R. Boyle and H. J. Loftus were the Pages of Honour in Waiting. The Queen wore a train of black 'corded silk trimmed with niche sod rosettes of crape. The petticoat of black corded silk trimmed with three deep tucks of crape. Her Majesty's head dress was composed of a jet circlet, black feathers, and crape lappets, ornamented with jet. The Princess Alice wore a train of rich white silk, trimmed with ruches of crape and white room The petti , coat, white crape, over white silk, trimmed with bugles and whits roes. Her Royal Hi 's headdress wee formed of white feather+, and aepeLppeb , with bugles; ornaments, diamonds. The Princess Mary of Cambridge wore • train of black ghici trimmed with tulle, large bows of ribbon, and jet. The Petticoat, black tulle, the upper skirt festooned with large bows of ribbon, trimmed with jet. The corsage to correspond. A stomacher of turquoise and diamonds. Diamond necklace and earrinvi. Her Royal Highness's headdress was composed of • diadem of diamonds, white feathers and black tulle veil, ornamented with jet. The foreign ministers were introduced, when the follow lag presentations to her Majesty took place in the diplo matic circle : By Mra. Dallas—Mrs. Washington Jackson, Miss Jack son, and Mime Ellen Jackson, all of Philadelphia. By Indy John Russell -Madame de la Rico, wife of the Swim minister at this court ; Mdlle. de la Rive, daughter of the Swiss minister. By Madame de la Rive—Madame Neville, wife of the Secretary of the Swim Legation ; Mdlle. By Lade John Russell- Madame la Marquise de Chateau tenenl, wife of the Chargf d'Affaires de France; Countess Henrietta Diumeskcold, • Danish lady. By the Minister from the United States—Mr. William Everett, of Boston, Mass. ; Mr. William C. Rives, jun., of Beaton, Mass. By the Austrian Minister—Mr. Samuel Barker Bennett, lieutenant in the Austrian service. The diplomatic circle was attended by the Turkish Am bassador, the Belgian. Bavarian, Hanoverian Sardinian, Greek, Portuguese, Prussian, United States , Austrian, Salon, Russian, Spanish, and Danish Ministers ; the Envoyd Extraordinaire de la Confederation Suisse ; the Hansa Towns and Peruvian Ministers ; M uis de Chateau. reused, Charge d'Affaires de France ; the Brazilan Chargé d'Affaires; the Cita% d'A ffaires of the Republic of Salvador, the Sicilian d'A ff aires, the Secret a ry of the Legation of Sweden • Norway, Lord John Rummell, the Queen's principal Secretary of State for Foreign Affairs; Lady John Russell, and Lieuteciant.General the Hon. Sir Edward Cuat, K.C.H., her Majeety'a Master of the Ceremouies. The general circle was attended by Prince Oholam Mahn med, son of lippoo Sultan ; Prince Peruse Shah, grandson of Tippoollultan ; Duke of Argyll, Lord Privy Seal • Viscount Palmerston, Find Lord of the Treasury ; and the officers of state. One hundred and seventy ladies bad the honour of being presented to the Queen. The Queen took a carriage drive on Saturday morning. Her Majesty again took a drive in the afternoon in a ear rime sod four. Her Majesty was &communed by Prince Arthur and Princess Alice, and was attended by the Hon. Beatrice Byng. The equerries in waiting were in attend ance au horseback. The Prince Consort rode on horseback, attended; by his ei l tt . f ,e rry in waiting. Duchess of Kent, accompanied by the Princess Helena, took ii carriage drive. Her Majesty's dinner party in the evening included the Duchess of Kent, the Princess Alice and Prince Alfred, the Prussian Minister and Countess Bernstortf, the Earl of St. Germans, Earl Spencer, Lady Susan L Melville, Viscount awl Viscountess Palmerston, Lonl and Lady Claud Hamil ton, Captain the Hon. F. Egerton (Royal Navy), the Right Him. Sir Edward B. Lytton, and Sir Benjamin Hawes. Yestenlay the Queen and Prince Consort, the Princess Alice, Prince Alfred, Prince Arthur, the Princesses Helena and Louise, the ladies and gentlemen of the court and the domestic household, attended divine service in the private chapel, Buckingham Palace. The Rev. W. H. Brookfield preached the sermon. A deputation from the Society of Arta had an interview with N iscount Palmerston upon the subject of the amend ment of the law of artistic copyright on Saturday. A deputation ivspecting the case of the convict left for execution at Dundee had an interview with Sir G. Come well Lewis on Saturday, at the Home-offiee. A deputation on the subject of trade marks had an interview with the Right Hon. T. Milner Gibson and the Right lion. W. Hutt, on Saturday at the othee of the Beard of Trade. A deputation to obtain the removal of the county court from Oldbury to Westhromwich had an interview with Sir O. Cornwall Lewis, on daturday, at the Home•oftice. A deputation from the Barking -road and Victoria Dock district of the Vest Ham Union had an interview with the Right Hon. C. P. Villiers ' at the office of the Poor-law Board, Whitehall, on Saturday. A deputation from the Ballast-office of Dublin had an interview with the Right Hon. T. Milner Gibson, on Satur day, at the office of the Board of Trade. . A meeting of the Cambridge Uuiver.ity Commissimiers was held at 6, Adelphi-terraoe, on Friday, the 27th of April. The commissioners present were—The Right Hon. Lord Stanley, M.P., the Rev. Dr. Vaughan, and Horatio Wad. aitertaw, Ewl• Despatches were received at the Coloni►I•o6oe on &Aar. day from the Governors of the Cape, St. Helena, Natal, the West Indies, and from the Lord High Conumasioner of the lonian Islands. Her Majesty has been graciously pleased to give 2501. u a prize to be competed for by volunteers at the July meeting of the National Rifle Association, to be held on Wimbledon Common ; and his Royal Highness the Prince Consort has also been pleased to give 100 f. as a prize to be competed for by all comers of all nations. His Excellency the Austrian Minister and the Countess Appon y i entertained at dinner on Saturday even. ing, at Claude.' House, his Excellency the Isurkish Amlas asdor and Madame Musurus, his Excellency the Danish Minister, Maria Marchioness of Ailesbury, the Marquis and Marchioness de Chateaurenard, the Earl and Countess of Airiie, Lord and Lady Lyndhurst and the Hon. Miss Cop. ley, the Right Hos. Sir Hamilton and Lady Seymour, the Right Hoa. Sidney Herbert, M.P., and Mrs. Herbert, Prince Radriwitt, Count Pableu, General Baron Jochmus, Mr. Merry del Val, Count Wimpffen, Count Ka!nay, Re. Later in the evening the Countess Appeayi had an as sembly. The Duke of Devonshire and Lady Louisa Cavendish sad Lord Froderick Cavendish arrived at Devon shire House, on Saturday, front Limon, Camila, Ireland. The Marquis of Dalhousie and Lady Sunni', Ramsay and Colonel Ramsay have arrived at the Burling ton Hotel, Irma Scotland, for the IES•011. The Countess of Derby bas issued cards for an sammhly on Wednesday next at the family mansion in St. Jamee's•equare. The Earl of Gainsborough has taken the Mar armee. of Ely's residency at Prosces-gate for the liaison. The Earl and Countess of Wrnehilses hare re turned to town. His lontship halt taken a resideice—No. 4, Grosvenor-crescent—for the season. Sir Robert and Lady Emily Peel entertained Lis Excellency the Swim Minister and Madame de la Hive and Nadine. de la Rive, the Marquis and Marchioness of Lon donderry, the Earl of Malmeshury, the Countess of Chester- Sold and Lady Evelyn Stanhope, Count Strielecki, Lord and Lady Arthur Hay, Hon. Mr. Villiers, Mr. L. and Lady Jane Peel, Mr. Kumla', P., he., at dinner, on Satur day, at their mansion in Whitehall•mrdens. Lady Moleeworth entertained at dinner, on Saturday everting, his Excellency the Sardinian Minister, the Dube. of St. Albans and Viscount Falkland, the Earl of Strathmore, the Countess of Fife, the Earl and Countess Ds Grey and Ripon, Lord and Lady Wodehouse, Lord and Lady Creators% the Right Hon. Sir Charles Wood, M.P., ad Lady Mary Wood, Lord Skelniersdale, Lord and Lady Egerton of Mitten, Lord Vivian, Colonel the Hon. Sir Charles Phipps, Miss Ricardo, Mr. and Mr,. Hemel Osborne, and Colossi Airey. Mr. Hughan entertainer! at dinner, at hie resi dence in Lowndesutreet, on Friday last, the Duchess of St. Albans and Lady Diana Benuelaic and Viscount Falkland, the Earl and Counters of Eglinton, the Earl and Countess of Hopetoun, Lady Louisa Boyle, the Earl of Erse:, Lord George Besuclerk, and Sir Bridges Henniker. We regret to annonnce the death on the 2oth, at Hastings, of Mrs Whatcly, the wife of his Grace the Archbishop of Dublin. The deceased lady was a zealous patron of education, and contributed in no small degree to the diffusion of knowledge amongst the poorer classes. The Lord Chancellor luta appointed Alfred Hud son Sisadwoll, Esq., to be Taxing Master of the Court of Chancery, in the room of Mr. Martineau, deeeaael. LATEST INTELLIGENCE. THE INSURRECTION IN SICILY. A telegram from the Paris correspondent of the Morning Post says : " I learn this moment that General Garibaldi and his staff have set out for Sicily." The Gazette de Milan, of Thursday last, publishes the following :—" Volunteers wishing to leave for Sicily can apply to the bureau of this journal for instructions." NAPLES (Tit 04Dak), Aram 24. The royal troops attacked the insurgents en trenched in the town of Carini on the 18th inst. The fighting was most desperate, and continued during the 19th, 20th, and 21st. Reinforcements having then reached the royal troops, they com pelled the insurgents to retire to Parrenico, leaving 250 killed behind them. The royal troops had 300 killed. The number of wounded on both sides was considerable. The town of Carini, after having been pillaged, was set on fire. Several other persons have been shot at Palermo. PALERMO (via Naples), Aram 21. . „ Great misery prevails in Palermo. Since the mecution of the 13 insurgents, 26 Neapolitan soldiers have been surprised and hanged by a band of insurgents at Carini, which town, it is said, has been taken and destroyed. Letters assert that within the last twelve months successive levies have raised the Neapolitan army to 160,000 men. ODOR OCR OWN CORRESPONDENT.) NAPLES, APRIL 24. I have just seen letters from Palermo, which speak of the hatred of the people for the govern ment as implacable. The Sicilians will risk every thing, even life itself, to upset it ; and, even if de feated now, will never cease to rise. " Will no government step in as mediator," says the writer of one letter, "to put a stop to this state of things,?' The spectacles which are being exhibited now must be highly gratifying to the British go vernment, which was in such a hurry to renew relations with Francis IL The position was good before, we might have almost exacted conditions. We are now humbled in the dust by being com pelled to witness an obstinate perseverance in a policy which has been condemned over and over again, and which has now produced such dire fruits in Sicily. NAPLES, Ann 25. The steamer did not leave yesterday, so that I have another opportunity to-day of recording the deeds of blood which have been done in Sicily. I do not speak without authority, though of course I cannot give it, but the following facts may be de pended on :—A regimental surgeon, seeing a soldier following a woman and endeavouring to kill her, made an effort to save her, when the ferocious beast turned upon the officer and cut his uniform and shirt, and grazed his breast with his bayonet. He then returned to the woman, who was in the sixth or seventh month of her pregnancy, ran her through, and then robbed her. On another occasion some staff officers saw soldiers running away with articles of plunder which they endeavoured to take. "It is not ours," was the defence of the soldiers, "it belongs to Captain —." I invent nothing—l report the statements of credible witnesses, and they are such as to make one's hair stand on au end with horror. The soldiers, I am informed, got hold of wine in Carini, and then, under the influence of drunkennese,the work of massacre waxed warmer. When the troops left Naples, they were addressed by his Majesty, and encouraged to do their duty ; 1 and on their return there can be no doubt but that they will be rewarded for their fidelity and prowess. I will make the widest possible allowance for sol diers irritated by opposition, maddened by wine, and encouraged almost by their officers ; yet the reflection forces itself upon us that these fermi ties are the consequences of a system of government adopted in this country, and are re newed at frequent intervals. In 1848, worse things were done ; since then we have had several melan choly and horrible episodes. Things have been done and are doing again, in 1860, which I shall yet have to record ; and these outbreaks aud assas sinations will continue year after year, as surely as that the Bourbons now occupy the throne of the Two Sicilies. It would be a crime to speak deli cately and mincingly when the happiness and lives of many millions of human beings are con cerned, and I will not have it upon my conscience, that out of a respect for con ventionalities I have disguised or only half told the truth. There was yesterday another family party of the King and the troops on the " campo ;" and according to the policy of the go vernment it was a wise step, for the army and the police are now the sole engines of the government. The last despatch from Sicily says that 300 of the troops and 250 of the insurgents were killed at Carini. Until we receive farther intelligence, let us put them down as hors cis combat. I make the suggestion simply from a scrupulous desire to be correct ; for so was the despatch worded as I re ported it. SWITZERLAND. BERNE, Aram 28. The Reed contains • statement, to the effect that • proposal had been made by France to Switzerland for the latter power to relinquish her rights in re ference to the neutralised districts of Savoy, in con sideration of an indemnity of 50,000,000 of francs. The same journal also states that the Federal Council has received no official notification of the assembling of a conference at Paris after the rati fication of the treaty of Turin by the Sardinian parliament. THE PAPAL STATES. MARSEII.f.r•_4, Aran. 29. Letters from Rome to the 24th state the bishops tot the Romagna have received a prohibition against taking any part in the reception of King Victor Emmanuel. The correspondent of the Journal des Dibats, whose expulsion from Rome had been commanded by his Holiness, has obtained • delay of twenty days. It is asserted that the French minister has pro nounced sentence of disci 1 . punishment against two of fi cers who were in private clothes during the popular movement of the 18th of March. AUSTRIA. VUDINA, Amu!, 29 The official Wiener Zeitettig of to-day publishes an imperial decree annulling paragraph 29 of the civil code, according to which it was necessary for foreigners who were the proprietors of any business requiring a regular domicile in the country to become Austrian subjects. The Wiener Zeitutig also publishes an autograph letter of the Emperor, dated the 22nd instant, de creeing the dissolution of the provincial govern ments of Cracow and Czernowitz. The same jour nal slew contain* the following rectification : In No. 102 of the Witmer leafing, en article was pub lished on the death of Baron von Bruck, in which, by the moult of the compositor, • mistake uocurrad. The sentence should have road thus : " The hearing of Baron von Brack as a whims COM. nienctd on Friday, the 20th in►t. His examination gave rise to farther inquiries, which probably would have led to this confrontation of the witness, Baron von Bruck, with siker witnesses, and with the accused parties (Bearliuldig tear —instead of " his confrontation with other witnesses and other accused parties (Mitbtarhaddigten)." UNITED STATES AND MEXICO. QUEENSTOWN, SUNDAY. The Royal Mail Company's steamship Niagara, Captain Leitch, arrived here at 7.35 a.m. She left Boston on the 18th and Halifax on the 19th inst., and brings 70 but no specie. passengers but landed all mails, and proceeded for Liver pool at 8.10 a.m. all well. She was detained eight hours off this Overland advice@ from San Francisco are to the 3rd inst. The Japanese ambassador had arrived there, on the 28th tilt., in the United States steamer Powhattan (1, and would shortly leave in the Roanoke fur Washington, whore the Congress bad voted 50,000 dole. for the reception of the embassy. Mining news is favourable. On the night of the 17th inst. 100 houses were destroyed by Bre at Woodstock. The loss is estimated at 300,000 dole. News from Mexico is to the 28th ult. The British minister had proposed a truce of six months, and the election of a congress by the different states, to be held at Jalapa, which is neutral ground, under the protec tion of the British government ' • the congress to frame a new constitution, which should then be enforced. The dery oppose this proposition. If his proposal is not ac ceded to, the British minister will demand his passports to Vera Cruz, and will recognise the government of Juarez. NEW YORK, APRIL 17, EADTING.— Money dull ; stocks active. New York Central, 79t Illinois Central Scrip, 60g. Exchange on London, 108 j. Cotton market quiet. Sales to-day, 2,000 bales ; middling upland, lle. Flour dull. Wheat quiet. Corn firm. Rice and sugar dull. Iron dull. Tallow dull. Pork steady ; beef dull. Itoainrrteady. Freight. for cotton, 3-16 d. to 7.32 d. Flour, 2s. Nuts ORLEANR, APIUL Mon steady. Sales to day 3-3 , 8,000 bales. Middling upland, 1O jto lle. Freights 12d. LATEST BY TELEGRAPH viL HALIFAX. 7,;;;;The;- day. Stocks active and better. Cotton marke t. Sales in three days, 4,000 bales. Breadstuff. quiet, but Ann. Provisions firm. lard steady. Nrw 0111.F.A.Nri, Aram 18.—Cotton active and pnces higher. Sales to-day, 15,000 ; in two days, 21, ;in three days, 29,000 bales - receipt in three days, 14,000; in crewed receipts at all p ort., 767,000ba1e5. Freight ., 74W. Sterling exchange, 7 f to 81premium. LIVERPOOL, MONDAY, APRIL 30. The Royal Mail steamship Niagara, which touched at . Queenstown yesterday morning, has arrived here. The specie in the New York banks had increased over 1 000,000 dole. during the week. Loans had diminished Ti t,OOO doh. SOUTHAMPTON, APRIL W. The Hamburg and American Company's steamer Bavaria, Captain Henaen, has arrived off Cowes. the brings 178 passengers, and in specie 13,000 dole. for England and 90,000 dole. for France.. . On the 17th instant she spoke the steamer North Ame rican, bound for Portland; on the 19th, the hark Ward Chapman, bound west ; on the 21st, the bark Lee, standing west, and the bark Kuttnion, bound from London to Mon treal ; and on the 22nd, the ship Isabella, from Liverpool, standing west. The Bavaria left New York on the 14th inst., and her news is anticipated by the Adriatic. AUSTRALIA. LIVERPOOL, SAITIWAT. The clipper ship Ocean Chief, Captain Brown, which sailed from Melbourne the 24th January, has arrived at Queenstown, and brings 32,000 ounces of gold. The clipper ship Lightning, Captain Clarke, which sailed from Melbourne on the Bth February, has passed Wren Head, and brings 13 l ,000 ounces of gold. Both wease. are hound for this port, and belong to the Black Ball line of packets. News anticipated. THE BRAZILS. LISBON, APRIL 30. The Royal Mail Steam-packet. Company's ship Nag&lens has arrived here with the Brazil and River Plata mails. She will leave thin evening for tiouthampton, with 154 passengers and 27,1001. in specie. EXPRESS FROM PARIS. (mom ova owns comutaromurr.) PARIS, SUNDAY EVENING. M. Grandguillot, adverting to the docile una nimity with which the clergy in Savor took part in the vote of annexation, improves the occasion to administer a crushing reproof to those members of the priesthood in France who, carried away by party passions, lately expressed those doubts and fears about the safety of the church which excited the just astonishment of the Emperor at the open ing of the legislative session. These men may now learn from their "venerable, pious, and simple minded" brethren in Savoy and Nice that catholi cism, restored by Napoleon I. and protected by his nephew, was never at any time, or in any place, more flourishing than in France at the present day. This argument will do well enough for a French government paper, but there is evidently nothing in it. That the Savoy clergy, with the Archbishop of Chambery at their head, openly voted for the annexation is no proof that they would not have followed the banner of Bishop Dupanloup had they been in Franoe. The catholic church always accommodates itself to circumstances. Iu France it was thought that the time had come for making an ultramontane demonstration, and in spite of many rebuffs it is even yet by no means certain that the effort has been altogether unaucces ful, witness the permission given to General Lamoriciere to take service with the Pope. In Savoy and Nioe, the clergy knowing that the annexation to France was a settled thing, were not so foolish as to kick against the pricks. It was not their game to oppose the principle of a government under which they are hereafter destined to live and to exercise their influence. Moreover, the thing was pleasing to Rome rather than otherwise, because it was a puniahmeut to the King of Sardinia, who, as a loss pliant and more hopeless schismatic than the Emperor of the French, is in proportionably greater disgrace. There can be no doubt that the Savoyard clergy had orders from the Vatican to support the annexation to a man, and therefore, in spite of M. Grandguillot's reasoning, their brethren in France have nothing to learn from their example. The French government has actually thought it worth while to send two choice spies to Switzerland to inquire whether the resistance of the federal government to the pure and simple annexation of Chablais and Faucigny is not fomented by English intrigues. Of course, with such leading instruc tions, there can be no doubt as to the nature of the report which these worthies will send in to their employers. The Constitution/lel contradicts a rumour that a new military command is about to be created with Marseilles for the head quarters ; but this contra diction only applies to one version of a story which has been told in several ways. The substantial question is what military arrangements are to be made in consequence of the annexation of the " French slopes of the Alps" 1 It was said some time ago that Marshal Itaudon would leave the Ministry at War and assume the chief command at Nice, and to this report the denial of the Cutuditutionnel does not extend. The Duke de la Rochefoumult, the young fanatic who, after having, as the story goes, asked the Pope to be allowed to serve in his army as a private soldier—an offer which the Pope ►eusel, on the ground that he meditated no aggressive war—in sisted upon giving his Holiness twelve rifled cannons —lately applied to the War-office for permission to purchase them from time government arsenals. Mar shal Bandon refused to accede to this request, tell ing him that the French government neither gave nor sold artillery. I have heard that a son-in-law of the late M. de Bruck has been arrested at Vienna. The members of the newly-formed Commercial Society have addressed the following important letter to the Chamber of Commerce and the Con sultative Chambers of Arts and Manufactures : Paris, April 16, 1860. M. le President,—The Commercial Reform Society, athough only founded within the last few days, has already received many adlie.i.ois. From conununite tions received from all aides, it feels confident that it will be able, with the co-operation of its members, to do good service to the various interests of the trader, the manufacturer, and the consumer. In com mencing our labours, we cannot do better than tall the attention of the Chambers of Commerce and the Consulta tive Chambers of Arts and Manufactures to the cone. quencee of the delay stipulated for in the commercial treaty with England. Contrary to the benevolent intentions o f the government, this suspension of the operation of the treaty, which was devised in a spirit of paternal protection with the view of serving all interests, and rendering the transition more easy, is found universally in practice to have the effect of checking business, and consequently paralysing manufactures and consumption. We have cogent reasons fur believing that the periods fixed, December 31, lit6o, for manufactured metals ; June 1, 1861, for linen and hempen threads and tissues ; and October 1, 1861, for many other articles, will have the effect of preventing deaden from laying in stocks until after those respective periods. The consequential slackness and diminution of transactions involves a notable prejudice to shipping. It appears to Ins that all interests must desire that the new tariff should come into operation within the shortest time pos sible. If the inconveniences which we point out should oc. elision any distress to the branches of industry which you represent, you will doubtless think fit to join your efforts to ours to call upon the government to shorten the period of suspense in the double interest of production and con. gumption. The members of the Bureau of the Commercial Reform Society. JSAa Dou.rue, president; ARLES Deroca, Count HIRVEDEKEROOLAY, LOPES, DUBDC,J. B. PASTS; ALES. ADAK, vice-presidents ; J. PAGEZT, NA. TALES RONDO; secretaries ; H. Smug, treasurer. PARIS. SATURDAY EVE-VIVO. It is confirmed that the Emperor and Empress will not take up their residence at St. Cloud till after their trip to Savoy and Nice. The Emperor is impatient to gratify his ears by the acclamations of his new subjects, and, according to pr e sent arrangements, will set out for Savoy very early in May. The Empress Dowager of Russia has post poned her departure for St. Petersburg, in order to be at Nice when their Majesties arrive. There can be no doubt of a triumphant reception. "God bless all those of aught to give," is a line peculiarly KT • ble to the ease of a powerful sovereign going to take possession of a new and poor country, in which every place is at this mo ment vacant. Under such circumstances Senator Pietri's practised skill in organising popular enthu siasm cannot fail of success. Two medals to commemorate the annexation of Savoy and Nice to France are to be struck at the Mint in Paris. Each will have on one side the Emperor's likeness, and on the other the number of votes obtained and the date of voting. The tidal service between London and Paris rid Boulogne will re-commence ou May Ist ; it is pro mised that the journey will now regularly be per formed in 10} hours. On the same day, as you are aware, the new arrangement comes into opera.. tion for running an early morning as well as an evening mail from Paris to London, and rite nava. It has long been announced in the London journals that Paris letters and newspapers posted in the morning will be delivered in London early in the evening of the same day. I am afraid that the peculiar institutions of the empire will prevent the Parisian public from enjoying o orresponding advan tages. The Cotistitutvninel and Dibats will be delivered in London the 1111 l molt the mail train arrives, but I very much d t whether the Impe rial government will think it safe to let the London papers circulate in Paris without sleeping upon the question. The Post-office has as yet made no intimation as to the time at which letters arriving by the new mail will be delivered. The Indepeaulance Beige which, on account of the statement, was detained at the Post-office till a very late hour to-day, says that a party in the French cabinet has proposed to prohibit its circu lation in France, as was done byGen. Espinasse, and that it owes a respite to the good offices of M. Bil lault. The Isadepeudititet, while hoping that France will not think it necessary to revert to the system of repression, of which .hat most unpopular minis ter, appointed at a moment of extraordinary excite ment, was made the instrument, expresses its de termination to maintain an independent course at any sacrifice. The Bourse has been very firm. The Bente rose 25 for tub, and 20 fur account, closing at the highest prices of the day, 70.05 and 70.55. Mobi her rose 8.75 ; the Orleans railway rose 2.50 ,- Northern, 6 ; Lyons, 3.75 ; Southern, 2.50; and Western, 1.25 ; Eastern fell 1.25. THE SERPENTINE. This morning the report of the select committee appointed to consider the beet means of effectually cleans ing the Serpentine was issued. " After much patient in vestigation," lay the committee, "we have arrived reluc tantly at the couclusion that the proposed filtration will not be effectual for the desired object ; and that this cleans ing process ought not to be earned on in one of the most beautiful spots of Kensington Gardens. We recommend, therefore, that the proje:t of filtration be abandoned, and that the best available supply of fresh water be poured in, 'br such an extent as to produce some continual flow. Whenever the Metropolitan Board have completed their works for the diversion of sewage from the Serpentine, measures should be taken for rendering the bed of the lake clean and hard. We have not come to any conclusiod as to the extent to which the mod ought to he removed, hard e ned, or covered, nor as to the relative merits of gravel or concrete as a covering, nor am to the expediency of burning it, nor a. to the depth which would best promote the convenience and safety of bathers and skaters, and the purity of the water : but we are opinion that the present comlitioa of the bed of the Serpentine absolutely requires amendment." The report, including the proceedings of the committee and the evidence, occupies upwards of 300 pagrs. CHURCH RATH ABOLATION RILL. M Tor Third Arming& PA lir Third Raiding TWA Rang, IseMme. Thirriating. Mr. H. Wickham Mellor Knox Dr. Tyros .... Hr. J. Wynne Mr. M. AAYr.. sir L Whoa ME Twill— . Hr. Franklyn Lord L arm . Mr. Parke Lord Mr. athilon Mr. AM. Cope- OM OMAN .. Mr. Stanhope Intel Davison Itkh Lord Taverner Slr J Uphln. Mr. IL MMus Mr. Cooper stone . hirW. Wynn Mr. Menesse.. Mr. T. Baring Colonel Tente r.tpt. near Grp Cs. °Tamen Sir IL Peel Mr. Holland Lord Jensen Lard tensor.. Mr. Gladstone Mr. Orentell Dr. Boyd Maw C. rho- The Lord Ad": ... Mr. C. Wynn* ado Cat Maxwell Mr.Arterrotolie Lord HdJo Mr. W Mom. J. Colo Hr. Dunlop WrIE. Itesthroir rot. Alr C. Darren Mr. M. Owl. Lord A. Vane Kr. 11hge CAM. Orty dan ...... Tempest ler Ill.Mmelmor Lord End). Mr. Carnegie . Gen. Arbuthnot . OW M.Ctorteastay Mr. A.ttil Mr. Wantland Lord Omer Dr &kJ. Ashy Mr. D. Kerr Wllkon Mr. T. SIM LI tironiker Dr. Brady Mr. W. Cublte Mr. K._ _ —TOWN WrE Ketrisee Mr. Talbot . Ord reel Mr O. Palmed Col. Kennard Par H. WU. Mr.A. o.ll•Mar Maj klaullam bastaby .... Sir T. Grogan Mr. Wye Mr.J.A.Wanie Oar P. LEM& Mr. D. Corry Mr. M. Tooke Mr J. Tarpo. Mr D.larammallart of Bee s= tire It appears, tram a letter written by Jainea Tay lor, Pa, that Mr. Gladstone haa consented to withilnier that part of hi budget which impoud a stamp duty upon benefit building societiea. Mr. Taylor, in the name of twenty thousand working men in the midland counties, who are members of building societies, returns thank. to Mr. Bright, Mr. licholeiielit, and Mr. Nonfat', u the members to whose efforta the result is chiefly attributable. The Tinws professes to believe that the Reform Bill will be withdrawn. However, it entreats parliament to " pas something"—something theta parties will agree upon. "We don't presume to prescribe, but something that will slip odily through both houses. Arrange the machinery, if you will, so that the registra tion shall require two clear yearn before a dissolution can take place. Declare publicly that so small en alters lion will not require a dissolution. Leave the seats, if you plow, sa they are. According to present appearances the places you intended to enfranchise will only use their power tomcod railway nien to parliament, and this interest i. quite strong enough there st present. Compromise the matter in any way, but do put an end to this grievous block, and let the public business and domestic legislation go ou. Ito pass something." Mr. Jobta Wray, who ham been receiver of the ltrimpolitan Police from the establishment of the forte, has resigned, and is succeeded by Mr. Maurice Drummond. Mr. Drummond has beim in the Treasury for seventeen years, having being appointed to a junior clerkship on the death of his uncle. Mr. /Alvan! Drummond, who lost his life by the heed of an assassin, having been mistaken fur Sir Robert Peel, whose private secretan• ho was. Mr. Maurice Drummond was a seciinil-class clerk, and acted as private secretary successively to the Clumeelloi of the Exchequer, to Gm Earl of Derby, when prime minister, and lately to Sir George C. Lewis, M the Homeollice. SARDINIA. (PROM 00ft OWN CORRESPONDENT.) TURIN, Area Z 5. As nearly as possible this tune last year certain Austrian commissioners came here insolently to in timate to us disarmameat or war, when our govern. ment, strong in its right and in the public opinion, accepted the latter and more dangerous alternative. All the country braced itself up for the coming con test. What changes in one short year ! We have not regretted them, but it is probable that the Em peror of Austria is not so satisfied. Whether he has learned anything or not from the events of the last twelve months I cannot tell you. I see a figment prepared or preparing in Hungary, I see a sickening reality in Venetia. The Hungarians must be simple indeed if they allow themselves to be deluded by a government that butchered the landowners of Gallicia. The death of the Minister Bruek is thought here to have been a suicide similar to that of General Eynatteu, and that both like many other Aus trians, were detected peculators. You see in what estimation the Austrian officials; are held by us. After all that has taken place it is no wonder that Austria cannot succeed in obtaining a loan, whereas Pie:lima amtinues to enjoy the confidence of the public. Our Nuances ure cer tainly not in a good state—we have now a con. sidemble debt—but then we all know how the money was spent. None of it was embezzled. No Piedusontese minister, or general, has grown rich by despoiling his native land. Our deficit has been caused by four ware, only one of which was mcAe rially useful to us. But then, the national wealth has increased, the state has been aggrandised, and we do not faint at the sight of our national burthen, having before us England's noble example under similar circumstances. Count Cavour has returned to Turin. The journey was a triumphant progre.sa for him as well as for the Kiug. On hia return lie embarked at Leghorn in his capacity of naval minister, and he went to the Gulf of Spezia to see how the w o rks are going on, 141 ail the naval stores of the kingdom are to be trainderred to tluit arsenal as soon ex the buildings are ready. All the dockyard officials speak favourably of the Count's clear views on special matters necessarily somewhat new to him, though he was formerly a Minister of the Marine for some time, and has since added to his stock of practical acquire meuta iu that direction. From Spezia he came on to Genoa, where he also inspected everythingeonnected with the sea-service. The Genoese:, who some years ago used to curse him, received Min on this occasion, for the third time, indeed, with a splendid ovation. You are aware that the town had also elected him as one of its deputies. By procuzing for them conmsercial freedom, releming them from the restrictive usury laws, and by other liberal measures, this minister has done much more for Genoa than all theft put together who used to Hatter her prejusliae and remind her of her ancient grandeur. The count had wished to endow the Genoese with several important institutions, but the InajOlity of them, wilfully blind in thrice days, fancied they saw snares and pitfalls, and therefore frustrated his good intentions and rejected his powerful aid. But now that those, evil counsellors have been re moved, the citizens ret,Tet the time they have lost, and they have at length done homage to the merita of this great state:4lmin. That he menus them well I gather from what he said this very morning to a friend of mine : "I hope, with two or three years of peace, to make a 111.1 d city of Genoa." [as ch ely Ige 111/1U r g i:e eo ye i Th 4 olitior re in , as bel lie go ( th 4 e 0,0 m at ' i j e, may; Aec Wen leg • ea' thu Wee the Utile eae 1 Dr xmiti tl The the t he I mdei 11 xer t}i [OCI, GUS Thi mind 411, •