Star. — London, England, 1831-03-21 00:00:00

TO MANUFACTURERS AND OTHERS,' Requiring Premises in a great Thoroughfare. RA'fII BONE-PLACE, OXFORD-STREET. LEASE and STOCK IN TRADE of Messrs. T. H. and J. FARR.. WORTH, Woollen-drapers, dissolving partnership. TO BE SOLD BY AUCTION, By Mr. CAFE, On the PREMISES, on WEDNESDAY NEXT, March 23, at Twelve, THE LEASE of a commanding SHOW SHOP, with good Dwelling, Coach House Stable, and Workshops, well adapted for any Manufacturing Business requiring space, situate and being No. 10, on the East Side of RATUBONIM ) LACE. The Premises comprise seven Bed Chambers, thice Sitting Rooms, excellent Show Shop, ('punting House, and Private Entrance, Kitchens, and CeUaring : held for r Term of 16 Years, at a low Rent. May be viewed till the Sale. Particulars may be had on the Pre mises ; of Mr. Lock, Surrey-street, Strand ; and of Mr. Cafe, Great Marlborough-street. ,~~. 1) 41111\ / I / N y ..1 • ~, . -. :: - . Ania ‘ C LeACTs 4O 0 , voure A v D 4“l ' 2 ,. 0 ir 11014411127 01111, 1788. all these instances, may mote properly be calks' a portion of the circu lating medium, than taxable propary, such inerchandisz havieg alit 441% paid all the dues to which it has been made subject by the law., en getting into circulation. The manufacturer or traria ought iti like manner, therefore, to be taxed only on tit al , otait of real invested ca pital that he employs in buch trade or inantifatture,--evai on the amount of moveable properties, that afford ea s.tmity, and on which the tax would immediately baome payable, I would propose that the owners should have a limited credit, if required, on their personal secu rity, by signing fiscal bonds (to have prefermee over other debts) to pry the amount in quarterly payments, with interest. in the course of the year, and render these bonds renewable, or exttzsiLle, aceot - Sing to circumstances. N°. 13,738. MONDAY EVENING, MARCH 21, 1831. PRICE 7n. TO TAILORS AND WOOLLEN-DRAPERS. Three Thousand Yards of Superfine Cloths, Kerseymeres, Merinos, Fancy Silks, Valentin, &c. at No. 10, RATIIBONE-PLACE, iXFORD-STREET. TO BE SOLD BY AUCTION, 11-: Mr. CAFE, On the PREMISES, ou WEDNESDAY NEXT, March 23,at 11, By Order of the Proprietors, without the least Reservation, THE GENt 1N) . ..: STOCK of Messrs. T. H. and J. FARNWORTII, Iroollen.drapers, dissolving Partnership; .insisting of Superfine Black and Blue Broad Cloths, Double and Single Kerseytncres, Fancy Silks, Valenti" Marseilles, Morino*, Dills, Linen, Sballoons, Bath Coating, Cottons, Braids, Twist, But. tons, &c. fifty pairs of Blue, Black, Drab, and Mixed Trousers, Coats, Waistcoats, Cloaks, &c. On the same (lay will be Sold the Lew of the Premises. • May be viewed the daT preceding the sale ; catalogues may bs had on the Premises ; of Mr. Lock, solicitor, t3urrcy-strect, Strand; aid of Mr. Cafe, Great Marlborough-sttect. BRENTWOOD, ESSEX. Modern Household Furniture, Fixtures, Linen, Chins, Glass, Plated Articles, French Clock, and Effects of Mr. Wawa( Jacuox. This day is published the Fifth Edition, considerably enlarged and improved, price 7s. Gd. boards, ATREATISE on the PHYSIOLOGY and DISEASES of the EAR, containing the most approved modes of treatment, with cases and plates; to which is added, a description of the newly. invented Acoustic Chair. Artificial Ears, Hearing Trumpets, Itc. By J. 11. CURTIS,:Esq. Auriat in Ordinary to his Majesty, and Surgeon to the Royal Dispensary for Diseases of the Ear. Printed for Longman, Rees, Orme, Brown, and Green. TO BM SOLI) BY APCTION, 1;y !Ur. CAFE, On the PitMISES. on THURSDAY NEXT, at Twelve, By order of the Provisional Assignee appointed by the Court for the :aelirf of hisolvutv Debtors, A NEW AND ELEGANT QUARTERLY PERIODICAL. Just published, by Su anwoon & Co. 23, Paternostor Row, price 2s. 6d. THE First Number of the EMPORIUM of LITERA TURE, SCIENCE, and the BELLES LETTRRS. Contents Address. The Orient Sky, on the rotundity of the year, on Education, on the Organisation of Society, on Woman, Hymn to Jove from Callimachus, Philotuathes the Cantabri,gian, Oriental Literature, Genuine Patriotism, on the Localisation of the Poor, the Fairy Bower, Tales of the East, Letters from a Bishop, Reviews, Dermott on the Materiality of the Mind and the Immateriality of the Soul, &c. Sir J. Niralith on Parliamentary Reform, &c. To be continued Quarterly. THE Modern II( iLSEHOLD FURNITURE; com prising excellent four Post and Field Beilatezds, with Morten Hangings, Feather Beds and Bedding, Malolany Wardrobe, Chests of Drawers, and the usual description of ,Bed Cliumbcr Furniture. Mateo gaily Frame Grecian Couch covered with satin !lair Cloth, eight ditto Chairs, Breakftst, Dining, Pembroke, and Work Tables, Writing ditto, Library Chair covered with Leather, Pier and Chimney Glasses, Carpets, Femiers, and kitchen Requisites ; also Stoves, Ranges, Blinds, Shelving, Sec.., May he viewed on Wetlnesday : Cutulogues bud on the Premiuy And of Mr. Cafc, Grrat 311.1r1b.rough-street. TO PUBLICAN, BREWERS. AND OTHERS. A LEASEHOLD I FREE PUBLIC-HOUSE, POLAND STREET, OXFORD-STI:BET. TO BE SOLL► BY AUCTION, VT Mr. CAFE, On the Preinises, o 1• TIII.7II:3DAY, 'AllatcH 31, at Twelve, unless pre viously ilisposiAl of by private Contract, ASUBSTANTIAL BIIICK-BITILT LEASEHOLD FREE PU BLIC-HOUSE, with modem front, and in com plete repair, known as the L pliolsterers' Arm'., No. 39, Poland.street, Oxford.street. The Premises comprise, ol the Second Floor, Two Bed Rooms ; First Flour, Two Rooms, neatly papered ; Ground Floor, a convenient well-arranged Bar, Tai• Room, Large Pm.luur, with Small Room adjoining, Ytinl, with Kitchen, and as Club-Room, 17 feet by 18 feet ; Basement, extensive Cellaring. Geld for a terns of 19 years from Christmas, 1329, at the low rent of £55. The present tenant has ex. pen.letl iTwards of £599 in repairs. May be viewed till the sale: particulars may be bad on the premises; of Mr. Ilamiltun, 13erwick-street, and of Mr. Cafe, Great Marlborough street. A DESIRABLE DWELLING-UOUSE WITH GARDIN, COACH-LH PUSS., AND STABLB, CUNNINGHAM-144ACR, ST. JOHN'S.WOOD../tOAD. TO 118 801,D BY AUCTION, BY Ma. CAFE, At GARRAWAY'S, an MIIIIIIDAY, APRIL 14, at 12, in 2 lots. Lot 1. A DESIRABLE and WELL-BUILT LEASE. ILL, RESIDENCE, Fituate NJ. 17, on the west side of Cunningliam•place, a pleasant distance from the Regent's park and Maida.hill ; and contains 4 airy and cheerful Bed Ronne", 2 lofty Draw ing -Rooms, cuoimunicalting by folding doors, Sued with marble chimney-pieces, water closet on landing, I Pining and Breakfast Rooms, and Library; on the basement, even domestic convenience; Garden and rum-court ; held fo. a term of 94 rears at a ground dm; of £lO per annum. Let 2. A 3-stall Stable and Co;cli-house, Loft, and Man's Room over ; held for a term of 94 yeara ut a ground rent of £4. May be viewed till the sae; partieulars find on the premises; also of Messrs Aldersey and Ward, Solicitors, Bedford-square ; at Garrawaya; and of 3lr. Cafe, limn Iklarlborough-strect. LEASEHOLD RESIDENCE, KENTISH .TO WN, held fut a taw ut lis years, at a low ground rcat. TO LIE SOLO, BY AUCTION, 13y Mr. CAFE, at Grarraway's, oil I'IIITRIMAY. April 14, at 12, A COMFORTABLE FAMILY IZESIDENCE, 6, Mon tugue-placc, Kentish.totvn, mar the Assembly !looms; con:aim ing 4 lied Rooms, Drawing Rooms, 2 Parlours, Kitchen, Wash. house, Cellars, Pure-court, awl Garden. A 'Lase will be granted fur a into of 615 years, et a ground rent of £6 6s. per annum. May be viewed till the sale : particular , may In had on the premises; also of Mesas. Ahlersey and Ward, solicitors, Redford-square; at Garraways; and of :gr. Cafe, Great Alailliorvugh.street. LEASEHOLD ESTATES, MOOR-STREET, BRYA NSTONR SQUARE. FITZIIOY-31ARKET, and 110TOLPH-ALLEY, TH A IMES-STREET. TO BE SOLD BY AUCTION, By Mr. CAFE, At GARR/MAI% on THURSDA Y, APRIL 14, at 12, In S Lots, by Order of the Executors. Lot 1. ALEASEHOLD HOUSE, No. 27, MOOR-STREET, Bryttnstone-square, let ut £24 per unnum ; held for an ;Inez. pired term of sevet.ty years, at a grouud-rent of £7 7s. Lot 2. A Leasehold House, Nu. 12, Market Street, Fitzroy-square, let at X3O per annum ; held for an unexpired taut of 5 7 yeats and a half,lat a ground Tent of fifteen gulheaa. Lot 3. Th. Leas: of tso Houses. Nos 6 and 0, Hotulph.alley, Thanks -street, let at £65 per annum • held for an un expired tern) (.I . :ix years eial a half at a rent of X3l May be vi.Hed till the t 4 ale, when convenient to the tenants, of %hum Funiculars may be had ; also of Mr. E. W. George, Solicitor, ii, Wardrobe-place, Doctors'• Commons; at Oarraway's ; and of Mr. Cafe, Grew Aialborough-street. I,I:ASEHOLD INVESTMENT, York-place, Portmun-square, held for a term of Fifty-Feven Years, producing £92 per annum, TO BE SOLD BY AUCTION, By Mr. CAFE, At Oannawars, on THURSDAY, April 14, at Twelve, by Order of the Executors, A SUBSTANTIAL LEASEHOLD BRICK-BUILT HOI:SF., being No. 19, York-Place, Portman-square, let to Wilkinson. Cm. Tenant at Will, at £lOO per Annum; held of William Portman, Esq. /or an Unexpired Term of Fifty-Seven Years from Lady Day 1:31, at a Ground Rent of £0 per Annum. May be viewed till the !sale, when convenient to the Tenant, of whom Particu- ' :ars may be had ; also of Messrs. Aldersey and Ward, solicitors, Bed :.ord Square ; at Garraways ; and of Mr. Cafe, Great Marlborough "treet. TOTTENHAM. M R. CAFE respectfully informs the Public, that he is instructed to SELL, by Private Contract, the LEASE of an excalent FAMILY It ESIDENCE, in the most perfect order, end At fur immediate occupation ; it contains, on the upper floor, three airy Sleeping Rooms ; on th e p r i nc i pa l fl oor. t h ree lofty Bed Chambers, %Voter Closet. and Store Rooms; ground floor, a well peopa Drawing Room and Dining Parlour, Library. handsome Entr tra ance HaU ; basement, Servants' Mims and Cellars ; a Greashoues, a walled Pleasure and Kitchen Garden, stocked with choice standard mid wall trees, Coach House and Stable. Stages pus every quarter of an hour. For particulars and cards to view apply at Mr. Cafe's Mee, 48, Great Marlborough -street. This Day is published, in 4 vols. 12mo. price 11.25. ALI BEG THE TEM PTER, A Tale Wild and Wonderful "Whence comet thou ?"—" From going to and fin in the earth, and from walking up and down in it."—Job. i. 7. By Wm. Child (heen , /tr Author of the Abbot of Montserrat, . Printed for A. K. NEW MA N and Co. London. Where may be had, published this year, Lucius Carey, or the Mysterious Female of Mora's Dell, by Mr. Castes, 4 vols. 11.25. Allan Sl'Dougal, by a Military Once; 3 vols. 18s. Queen's Page, by Selina Davenport, 3 vols. 18s. Pilgrim of the Cross, by Mrs. Helene, 4 vols. 2d edition, 1L Louisa, or Cottage on the Moor, by the same, 9th edit. 2 vole. 10a. Granville Abbey, a Romaine, 3 vole. 2d edition, lss. APPROVED MEDICINES, SOLD IT Messrs. BUTLER, Chemists - - -- - At their respective Establishmesta—CHEAPSlDE, Corner of St. Paul's, London; Sackville.street, Dublin; and Princes-street, Edinburgh ; and may be had of the most respectable Dealers in Patent Medicines in the Kingdom. DIXON'S ANTIBILIOUS PILLS.—As a mild and effectual remedy in those Affections which have their origin in a morbid action of the Liver and Hillary Organs, namely, Indigestion, Loss of Appetite, Head-Ache, Flatulence, Heartburn, Constipation, &c. These Pills (which do not contain mercury in any shape) have met with more general approval than any other Medicine. In Boxes at 2.. 9d. 4.. 6d. I Is. and BUTLER'S FLUID EXTRACT OF SARSAPARILLA.— For making the Decoction as it may be required, in a superior manner, instantly and economically. It is used as an alterative in Scrofula, Scurvy, Secondary Symptoms, and other cutaneous Diseases, and as a remedy to correct the improper use of mercury. In Bottles, at 4.. 6d. 6d. and 20s. BUTLER'S COOLING APERIENT POWDERS.— I These Powders produce an Effervescing Draught, extremely re.l freahing and grateful to the palate, as well as at the same time a mild and cooling Aperient, peculiarly adapted to relieve Indigestion, Heart burn and Nausea, and counteract Acidity in the Stomach. When take; after too free an indulgencein the luxuries of the Table, the usual disagreeable effects are prevented. In boxes at 2s. 9ii. and 20s. TOWERS' SOLUTION OF CAMPHOR.—An elegant prepara tion of one of the best Medicines of the whole Alateria Medics, by which pure Camphor may be given in the fluid form of a Draught or Julep. It thus produces refreshing sleep, eases pain, calms the system, removes recent colds, and may often be given with effect where opiates wholly fail. In Bottles at 2s. 9d. 4s. 6d. and lls. BUTLER'S CAJEPUT OPODELDOC—Used 'with much success in cases of Rheumatism, Sprains, Bruises, &c. Also an excel lent application for Chilblains, by allaying the irritation. In Bottles, at Is. lid. and La. 9d. MORRIS'S BRUNSWICK CORN PLAISTER is generally admitted to be one of the best emollient applications for Corns and Bunions, and is worthy of a trial on the part of those who are afflicted with such unpleasant complaints. In Boxes, at Is. lid. and 2s. 9d. BUTLER'S PECTORAL ELlXlR—strongly recommended in Cold., Habitual Coughs, Asthmatic Affections, &c. In Bottles, at Is. lid. and Us. 9d. POWER'S OINTMENT FOR RINGWORM.—The Inventor of this remedy has for the last ten years cured several hundreds of per t sons gratuitously, until the demands have become so numerous, that he feels it a duty he owes to himself, his family, and the afflicted, to give it publicity. In Pots, at 2s. 9d. and 4s. 6d. BUTLER'S LACTUCARIUM LOZENGES—(prepared ac-1 I cording to the formula of the late Dr. Duncan), for allaying irritation' in the Wind-pipe it cases of Cold, which is the occasion of Cough, and for difficulty in breathing and expectoration. Boxes, 94. and 4s. 6d. MARSHALL'S UNIVERSAL CERATE—an excellent re medy for broken Chilblains, Scalds, Burns, Wounds, and Sores of every denomination, especially sore and ulcerated Legs. In Boxes, at Is. lid. and 2s. 9d. N.B. The above Prepafations, when genuineoal have the Name and Addreu of Messrs. %MIR attached to them. Particular atten tion to this caution is requested. THE SYLPHS OF THE MINE. AN ELECTIONEERING INCIDENT. . _ TWO letters, M.P. he wo u ld t ac k to h i s name, So straight to our town the new Candidate came; So neat, that attir'd be seemed by the Graces, In Boots, like a minor, reflecting our faces, Illumin'd by Warren's fine Jet, from the Strand, Who still can each meed of high Fashion command. The ladies warm wishes our hero obtain'd, And thus in his progress much 'vantage was gain'd ; Each Boot the fam'd Liquid that shone in't, £larm'd his manceuv'fing opponent ; Who sent sent forth a rumour, that Boots of Japan Our Candidate wore, and—mysterious man ! That Sylphs from the mine he could call to his aid, Whose freaks in his Boots of Japan were display'd I The town could produce of Cordwainers a host. Our Candidate own'd too, a Aline of rich tin; The tale of the Sylphs and the Boots was not lost, Credulity thence reign'd this borough within, When, clamour to silence, and calm agitation, There waits on our hero a grave deputation: 4, We ask, if to Boots of Japan you incline ? For your's with a jet so transcendently glow, No Blacking, 'tis said, can such lustre bestow ; These shades too, 'tie rumour'd, are Sylphs fram your Mine !" "lily friends, why should Felly your senses beset ? My Boots to metallic, were never allied Their brilliance arises from Warren's fine Jet, The Sylphs are the shades by reflection supplied : Thus prejudice fied,--hut the shades as they shine In the Jet, arc :mil haill as the Sylphs of the Mine ! This Easy Shining and Brilliant BLACKING Prepared by l X . k/ 1 30, STRAND, London; And sold in every Town in the Kingdom. LIQUID in Bottles, 6d. 10d. 12d. and INd. each. Also PASTE BLACKING, in Pots, 6d. 12d. and MI. ri Be Particular to inquire for WARREN'S, 30, STRAND. ALL 0111111UI AAA COUNISRIUT. PARFUME ADELAIDE ROYAL THIS Exquisite Scent, prepared expressly for her Is respectfully recommended to the attention of the Nobility and Gentry ; imparting a most delicate Odour, refreshing and enlivening when oppressed by heat, ;At. Far excelling any Scent hitherto introduced to the fashionable world. Prepared only by DELCROIX and Co. Perfumers to her Majesty and the Royal Family, 158, New Bond-street. A large Assortment of COMBS, of the newest Parisian Fashion. PENA! A NSHIP AND STENOGRAPHY TAUGHT ON UNERRING PRINCIPLES _ _ ABEAUTIFUL STYLE of WRITING, elegantly adapted either to Professional or Mercantile Pursuits ; also a Neat and Fashionable Hand, truly elegant, and peculiarly calculated for Ladies, taught with ease and certainty in Six LEssows or omit Houk semi, and the most satisfactory success insured, otherwise no Charge made. BY MB. DUHERTIS, At his Establishment, No. 235, Regent-street, near the Circus, Oxford-street. PEN-MANING taught in One Hour, on a Systematic and newly In vented plan, so as to produce Writing as smoothly a s Copper-plate. •„• Mr. lithertis's Pupils are generally between the ages of 12 and 60 years, and frequently upwards. SHORT HAND taught in Six Lessons, on principles which will enable the Pupil to take down Lectures, Sermons, &c. &c. with sur prising despatch and accuracy. Terms as usual. Separate Apartments for Ladies; Families attended at their own Residences. Persons who have never written are taught a beautiful Hand in Twelve Lessons. THE TRUE " Da. STEERS'S OPODELDOC," FROM its penetrating quality, is found d e cidedly supe rior to any other external application in promoting the natural circulation when in a torpid state, arising from cold, or other causes, and in giving vigour to the parts affected. When promptly and copi ously rubbed in, it cures Rheumatism, Chilblains, the Cramp, Sprains, and Bruises, &c. if dissolved, and applied on the first appearance of Chilblains, it prevents their breaking.—The general use of this valuable remedy has induced many persons to sell spurious Imitations of it, which are without effect. That only is genuine which has the name " F. Newbery" engraved in the Government stamp en each bottle. Price 2s. 9d. Sold by F. Newbery and Sons, at the Original Warehouse for Dr. James's Powder, St. Paul's Church Yard ; but as many persons mis take the House, observe that it is the Third from Cheapside, the Num ber 45. Sold also by J. Sanger, 150, Oxford-street ; Hawkins, Bond street ; Harris, Ludyte.street ; and W. Pegg, 29, Dame-street, Dublin. A CARD. STRICTURES CURED BY AN INTERNAL MEDICINE. RENOU'S UR ETHRIC POWDERS are an effectual Remedy for Stricture and all Diseases connected with the Urinary Organs, Giver Complaints, and general Debility of System. Prepared only at 15, Wakefield -street, Bruswick.square. Sold in Packets 11.45. each, or Five Packets in one for 51. and may be had of Messrs. Barclay, Farringdon-street, and Mr. Dicker, 235, Strand. See " Practical Observations on Stricture and other Diseases of the Urethra," describing an effectual mode of cure by an Internal Medi cine, and proving the application of Instruments unnecessary and ge nerally productive of Injury t also, on the Origin, Symptoms, and Treatment of Stricture in the Rectum, by WlLLiate Rzxou, M.R.C. Surgeons, London, published by Sherwood and Co. Paternoster-row, Price 3s. 6.1. LITERATURE. Means of paying of Half of the National Debt, 4e. 4e. 2s. This is the sensible pamphlet of a practical man, but to reconcile his project he overrates his means. The moneyed value of the real property, when money was cheapest, never was so high as 5,000 millions. It might have been taken at one time at nearly 3,000, and then was the time to put this old plan into execution ; but the wise men who de stroyed the currency and credit of the country, reduced by that act the money value to 1,800 millions, and hence the author's plan utterly fails. He shall, however, speak for himself: The property of the nation (including the debt itself, of eight hun dred and thirty millions) I calculate to amount to five thousand mil lions of pounds ; a tax on which of ten per cent. would produce a capi. toil of five hundred millions, which, at four per cent. Interest, would give twenty millions per annum ; or, this capital would pay off the debt, to an extent to save the annual charge of an equal amount of interest. Should this tax, however, only produce fourteen millions p er annum, or its equivalent eduction of debt, it will be sufScient for the purpose intended ; and that it will amount, at the least, to this sum, none can doubt, when we know that the former income-tax produced as much ; and it seems almost unnecessary to remark, how much more efficacious and productive must be a tax on property than on income, or how immense is the value of properties of use and luxury in this country, that produce no income to their owners; and if any one be surprised at the estimated amount I have made, of the value of the property and effects of the nation, let him but reflect on the value of London, and the other towns of the empire,—think of the vast extent of invoted capital. in works of production and income, and put but a small value on the s q uare acres of land, contained in dreat Britain and Ireland, with the property thereon, and his wonder will cease. This tax of ten per cent. on property may appear Fe heavy, as to render its executi o n i m p rac ticable. but it will not prove so, as, on all properties that offer security in themselves, or where efficient sccunty by insurance, or otherwise, can be afforded, the tax may be assessed on the property, to pay four per cent. interest, and the capital be redeem. able at the death or option of the owner, or on a transfer of the pro perty, according to circumstances: and I propose that it should fall light on all persons engaged tither in farming, in trade, or in specula tions; as, on fanning stock, I do not propose that it should be charged on the produce of the farm, which the farmer has provided for paying lib rent, but only on the invested capital he may employ, for its cold ration and management; the same, also, in regard to nurchandise for traffic or speculation, which, whether in the raw material or mann. factored, or in the hands of wholesale or retail dealers ? may, neverthe. less, not be reckoned taxable property ; for, if made to order, it may be made on the credit of the manufacturer, through discounted Wiser otherwise; if on speculation still more so; and if in the hands of dealers, must have been already bought and sold, though probably not paid for, but represented by credit bills, and which, in consequence, in A property tax is a single operation—it is assessed, te - ,d CL3`V , tt I e a tax—it becomes a debt, and its collection, consequently, made C4)01. comparatively simple and unexpensive--it exacts truce every one only a portion of such real and tangible property as he possesses in uof an nual burdens, fa r more heavy to the subiect, though less eroductive to the state ; but it inquires not what sources of wealth or floating eapital he may have in this, or what invested capital he may have in other countries, it requires not the investigation of his books, takes no cog nisance of the amount of his gains, debts, credita, or money araetac• tions : in short, it inquires not into the circumstances of any man—it has only to do with persona as the representatives of property within the country, or of capital invested under the sanction and protection of acts of parliament, which in consequence becomes national property, whatever may be the manner, or in whatever foreign trade it may be employed. The adjustment proposed is simple, viz, that half of the debt should be paid off, or saddled on the existing property of the country, and that the other half or 400 millions should be comic!e ed as the per manent and consolidated debt of the nation, and its interest paid by tic labour and industry of the present and future generations, out of taxes to be levied, as now done, un articles of general use and consumption ; and if this proposition be practicable, just, and advantageous, it I.eetnt bard that the present distress should fail to be relieved, by Laud:awly carrying it into effect. On taxes he makes the following observations : Taxes ought never to be laid on articles indispensable to the sus. Valance and support of life; for cheap keel and clothing are requisite for the poor, and cheap labour cannot be obtained without them__for instance, sugar. This is an article that produced an immense income of neatly five millions (before the late reduction); it may be said to he testi equally by all, in proportion to their expenditure Candles and soap, both prodnalve taxis, may be considered in the same light, and they are the more advantageous, because the tax is imposed on the ar ticle in a state for use. There are taxes alto advantageously raised on articles of peculiar consumption to one class of society, in consequence of taxes being levied on corresponding articles of consumption by another class: for example, malt liquor Is the luxury of the poor,—wine of the rich : they arc both taxed, and the latter most heavily sc. though not equally productive; and it is likely that the excess :I impose on the latter is the cause of its less extensive consumption, ono unproductiveness to the revenue. The repeal of the beer tax was a great blessing to the people; but spirits continue, with justice, doubly taxed ; because ale and porter may, in many respects, be reckoned as food, but spirits are only a stimulus ; nevertheless, they ate at present, no doubt, too heavily taxed, T ea i s a most excellent tax, because it is so productive, and it is j ust ly l ev i e d b y a per tentage on the value, so that the rich on the fine teas, pay double the duties that the poor do, on the qualities they make use of. Tobacco is the nett productive tax, and whatever may be said of the necessity or advantage of its use in low, damp countries, it cannot be said in this country, that it is say thing else than an indulgence in a bad habit, which deserve* well to be paid for, by all who use it; and the gteat income from it to the ware forms some recompense to society, for the volumes of smoke that per sons are obliged to swallow and that tire so liberally puffed in the face ass of Passengers by the cigar- e , and:es that infest the streets at night. The following List of Taxes, I conceive, might be most benelicially repealed, and provided for by the Property-tax now proposed : Amount Collected by the Commissioners of Taxes; Deduct Land Tax. Remains Assessed Taxes to be wholly Reduced ; Hackney Coaches, Hawkers and Pedlars ditto. Excise—Tax on Glass repealed t Paper ditto ; Hops eitto ; Stone But ' tles ditto ; Sweets and :'dead ; Vinegar ditto ; Printed Goods ditto; total under the above Heads to be altogether abolished; to be re. ducted in part under other Heads of Excise. includieg Soap, Candles, and Auctions. Post-office—Postage on Letters to be reducer. one-half. Stamps—To abolish altogether the Taxes on Stage C aches &c ; to be reduced on Fire and Marine Insurances, Receipts, &e. Customs—To reduce one-half on Wine ; to be reduced en other Arti cles ;on Coals and Slate, carried Coast-wise ; Export Duties on all British Manufactures, and Goods of ever kind exc e pt C oa l an d C u l : —total X 13,901,250185. 10/d. The Assessed Taxes commence the foregoing list. They are the most annoying and oppressive, because they are di re c t a nd inquo•iturial in their operation. Th e ir pr oduce to Government is only alp ut four millions, while nearly two hundred and ti,;lity thousand ponntio are paid for their Collectors, Assessors, and COOIIIIiNbiJOCTS and the hotde of odious drones, that will, on the abolition of these taxes, sled ea breaking up of the Establishment, be forced to become po duceve members of society. Licensing Hackney Coaches, Hawkers and Pedlics. Under these heads und who would conceiv e it ? there are also formed sep a r a t e a nd and distinct branches of Bri ish Finance and Judicature, with an Rata blishment of Revenue and Legislative Cominbsioners, Scc. The gross Revenue therefrom is within seventy-eight thousand poutals,—its col lection nearly eleven thousand, which is at the rate of 14 per eet,t. on the amount, including a suns of 2,700 for law charges. The taxes on glass, paper, hops, stone bottles. vinegar. sweets, a: d mead, und printed goods, are all collected by the excise cominitsumeis and I would propose them to be altogether abolished. • An entire relief from taxation on paper will at once forward the country Ages in improvement; it will encourage literature, and tend to ad. Vance the nation in mural attainments and civilization ; it will be the means of diffusing science and art more widely among mechanics, and supply the people with more rational and useful amusements than they can 41, herwise receive. Hoes —This is the only produce of the land in England that is taxed in the hands of the grower; a defence of the tax is afforded by consideration of -its being a luxury, and excluding an extensive nit ration of the first necessaries of life, viz. Wheat or Grain ; but this reasoning can be of no avail to the public, while the cultivation of grain may have the advantage of protectiwg duties, on the importation of corn from foreign countries. What is certain Is, that Hops form a most wholesome ingredient, and are chiefly used for malt liquor, which brings in a noble revenue to the State, and that all the substitutes for them are very dele:eious drugs. Stone Bottles and Sweets and Meal. Thu* are paltry, useless, and inefficient taxes ;they produce altogether only about six thousand pounds pounds per annum, and are consequently quite despicable, as national taxes or means of finance. Vinegar. This prociuces a small revenue, and as it is greatly made use of in the composition and manufacture of many articles of very en. tensive export, the abolition of the impost will be of very great advantage. Besides the foregoing, I propose to repeal one million in the Post Office, which will reduce the postage on letters to one half its present amount • the best interests of t h e countr y urgent l y require this redue. don. On Stamps I propose to reduce one million eight hundred thousand pounds; abolishing altogether the Duty on Stage Coaches, Post Hones, Race Horses Newspapers, Advertisements, Pamphl e t s , Medicine, Almanaeks an d Plate, which would amount to about one million three hundred thousand pounds. On the Customs I propose to reduce two millions, which should in. crude a reduction of at least one.balf of the present duty on wine, which is most injuriously high • this would amount to abo u t s ev e n hundred and fifty thousand pounds, but the Increased consumption is such ease would no doubt prevent a diminution of income to that amount. Were the country able to bear the present taxation, I believe that no friend to its tranquility could ever spend a thought on h ow t h e d e b t " was created, cr the rig ht or injustice with whi c h th e by gone parlia ments bequeathed this galling legacy, and mill-stone, for the neck of their successors ; but when taxation has been carried to that oppressive and destructive extent, where, by excess of impost, the tax becomes less productive, through diminished consumption by an increased and increasing population, acting, consequently, as a prohibition and de privation of the use of necessaries to a large portion of the community, the inquiry cannot be delayed without danger, so as to avert a crisis, which the effervescent state of Europe may not fail to stimulate, and which might utterly disorganise society, and ruin the country, by ap plying a sponge as a cure for the immediate source of itsovil, the debt, a remedy as violent as it would be destructive to the general welfare of the nation, but one which would be the undoubted consequence, if the physical powers of this country should ever be driven or excited to ap peal to their own force, for relieving the distresses under which they groan. There is certainly much good sense in this work, and it demands consideration in a season of Reform and Regene ration. Mr. Duhertis's admirable system of instruction in writing is daily aequiring increased celebrity. The improvement that takes place, after but a few lessons, in the most indifferent writer, is truly wonderful. The promptness and facility with which instruction is communicated to persons of even hd:- vanced years, is forcibly exemplified by specimenawhich we have seen. The great number of bis pupils, and the conse quent dissemination of the principles on which his truly va luable system is founded, will, we are assured:be productive of much public benefit. A 'bit to Mr. Duhertie' apartment, 235, Regent-street, will satisfy the most sceptical as to the entire practicability of his engagements. THE SCHOOLMASTER ABROAD. 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