The Sun. — London, England, 1829-01-01 00:00:00

I FINANCE. It is gratifying to find, by the concurrent testi mony which is to be met with in various respectable quarters, that the finance of the country is gradually tending towards a more healthy condition. The Fi nance Committee has done infinite good, if only for hating exposed the fallacy of the " dead weight," and a sinking fund artificially created—that is to say, not arising fairly out of a surplus revenue. The esti mate formed by the more intelligent members of the Finance Committee on the subject of the revenue and expenditure of the country is in substance this :—that during the year 1827 both nearly met, there being He material surplus, and consequenely no sinking fund in that year; that during the year 1828 the productiveness of the revenue has received a decided impulse, so much so, that there will be found a surplus over expenditure of '2,000,0001., and ano ther million being derired from the last payment of the Bank on account of the " dead-weight," that there may be fairly said to be a real sinking fund of 3,000,0001. in operation fur the year 1828. Taking a prospective view of what is to happen in finance in the succeeding two years, 1829 and 1830, and assuming that the improvement manifested since 1827 will go on in the same regular peogres. Sion, the Committee expect that the year 1829 will yield a clear 3,000,000/. to the sinking-fend, with probably a rerniss;ea of 1,000,0001. in taxation; and that in the year 1830 (that which was the ignb fatnus of Lord Liverpool, Lord Bexley, and Lord Goderich) a sinking-fund of 5,000,0001. will rely be found to exist as a surplus of revenue ever expenditure. To realize these expectations, however, there must arise a combination of very favourable circum stances, No more such mistakes in finance as the creation of the " dead weight" scheme must be com mitted ; there must be no war, nor any commercial or banking panics to disturb and unhinge the whole Nystem of money transactions. Neither must any Minister lend himself (as Lord Bexley did in •1822 to the agricultural interest) to any class of the com munity in affording them relief at the expence of every other. To that one error it is probable that the mania of 1824, with the panics that followed it are mainly owing. An outcry of distress ,among the agriculturists being then raised, a remis sion of taxes suggested itself as the only prac ticable mode of affording relief, and at last two taillione was held to be necessary. As this sum could not be spared from the revenue of the country, the expedient was thought of to equalize the deed weight charge by throwing it over a period of 45 years, on the calculation that within that space of time the incumbents on it, in the course of nature, will hare ceased to exist. In its effect the scheme was fallacious, if only because it introduced loans, end created new debt to fill up the vacuum caused by taking off the taxes. A false notion of prosperity got afloat in the country, the interest of the debt was lowered, and the burden seemed to most men on the point of being extinguished for ever, when the convulsion of 1826 checked the career of pros perity, and opened our eyes to our real situation. In the present position at which the country has arrived, with respect to finance, there exists this ad vantage over all preceding periods,---that although a very limited degree of prosperity is as ye(exhibited, it is, so far as it goes, quite real and substantial. The Sinking fund for this year is smaller than it ought to be, looking to the expectations held out by Govern ment to the public creditor, at the time the various portions•of the debt were created; but it is for once, th e first instance for many years, a fair surplus of re venue over expenditure, and not effected by money borrowed with one hand to pay it away immediately with the other. The great feature of the revenue of 1828, 11.9 com pared with 1827, is the increase under the depart ment of the Excise—the test, as is generally ad mitted, of increasing comfort among all classes of the community, which is so remarkable that the whole surplus of 1828 over 1827 may be said to be derived from that source. In every other depart ment the increase .or the falling off, for none have remained stationary, nearly balance each other, leav ing the 2,000,0004 excess in the Excise, us nearly as possible, the exact addition to the revenue of the country. Had the revenue from corn been equal this year to what it was in the last, the surplus, we are assured, would have been greater than it is by .500,0004 at least. 'e believe that it is not the intention of Mini sters for some years to come, to apply more than 3,000,0001. annually to the redemption of the funded debt, hut the surplus beyond that sum is to be em ployed in reducing the amount of the debt due to the Bank. Early in the present year it was a favourite pro ject at the Treasury to reduce the Four per Cents. in April next, but none are sanguine enough now to entertain that expectation. The alarm, whether justly founded or not, respecting the calling in of the provincial small notes, with the shock private credit has received by the failure among the bankers, are perhaps in themselves insurmountable obstacles. At least another year must elapse, in the opinion of the members of the Finance Committee, and their present expectations as to the improvement of the revenue be fully realized, before any such measure can be attempted. When it is effected, however, provided ahe system laid down by the Committee is persever e d in, it will be fairly accomplished by the increasing credit of the country ; and not, as in 1822, by dishonest expedients tending to produce a temporary and artificial abundance of money. The reduction of the 4 per Cents. to 3 f per Cents. wou ld produce a saving to the country of about 750,0001 . annuidly4 but that the ern does not conic into the calculation the Finance Com mittee have formed with regard to the future in crease of the revenue. They will probably recom mend, therefore, when it o ccurs , t h at t h e w h o l e sh a ll be remitte4 in taxes. There is one item in that calculation of which few people are aware, and which is too curious to be pissed over without notice in a summary of this na ture : it is one of the good points in the resources of the country, which was first pointed out and ex plained by Lord Bexley, The item alluded to is that created by the mere increase of the population, and Lord Bexley, it seems, hai 'demonstrated to the Finance Committee that this principle is adapted ceteris paribus, to add 1 per cent, annually to the revenue of the country. Thus, if it is estimated in round numbers at 50,000,0001., 1 per ceut. would yield 500,0001; The - above outline of the state of the country With respect to its revenee is. deduced from the information of men who have devoted much atten tion practically to the subject, and who derive what they affirm froth the beet sources. The chapter of accidents is so wide, that the calculations thus made may be easily disturbed by occurrences which it is past the wisdom of man to foresee; but it is also possible that events may happen even to im prove that calculation. Looking to Ireland alone, if the present unhappy differences are removed, is it bein g too sanguine to expect that the improved re venue frem that part of the United Kingdom alone will at least equal what the Finance Committee ex- E'et to re a li ze f rom t h e gradual improvement in England and Scotland P—Tintes. WINDAOR, DEC. 31.—The King has in- Vibrd the following distinguished personages, who arrived this day at the Cale, and will have the. honour of dining and passing the evening with his Majesty. Prince and Princess Litven, the Duke of Devonshire, Dnke of Dorset, Lord and Lady Granville, Mr. and Lady Geo!gine Ellis, of Dudley, Lord Melbourne, Sir Frederick Lamhe, earl and Conntesa Cowp4.-, Lord Fordwich, Lady E. (2 owper, and Earl of Chesterfield. The King's private hand, in tlirir full uniform, are ordered to he in attendance t'4 play daring the evening. His Majesty has not hitherto ' , Nit out from the Castle. Some time ago, the Lords Commissioners of t he Treasury were pleased to appoint John Hope Maclean, ‘'utitptroller an d surveyor of customs, at Banff, vice Paton, dqesNa E p ec l ; and their Lordships have also been pleased to 'Ppoint William Swinton Maclean, comptroller and sur- I ''Ynr of customs at Kirkaldy, vice Miller, retired.—Ediit tuirh Pcior. NATION AL OPERA. In the remark: that bet , n indneeti to make upon the deeademt'e of evtio that rp,flty of Opera which the English nation have hew, -,,ppomfd to have been in the 100CSVSRillfl of for the last 4pi:irter , , of a century, we hare, we are di , p.oseil il;ink, been fully borne out by facts which every unpreju diced mind will admit are incontrovertible. We shall briefly re-enumerate them, before we proceed to the further discussion of-that which, to our re flections, appears to be the only remediable alterna tive. The Ar(arervcs of Dr. ARNE was, and still continues to be (when efficiently executed), our most popular musical Drama or Opera, properly so called. At the period in which it was brought before the British public, the Theatres were not more than one half the dimensions of the present theatrical e:4lllc drals. The lore, or taste, for such exhibitions can not surely be said to have degenerated since that time, for the popula:)n has been at lea.t doubled in amount, and the cultivation of Mus:c has like wise proceeded in an equal ratio with other arts and sciences, equal to that accumulation. But, with the two-fold encrease of theatrical accommodation for the pnblie, it will' scarcely be denied that, with a few exceptions, a mile stone sort of progression has distingt&hed the operatic endeavours of both of our vast National Theatres'. There has been no dearth of musical talent either since the era in which the pride of his country, Dr. ARNE, produced nt its theatrical bar the beautiful Opera, which may be said to have introduccd in an English garb the more perfect musical drama of the Continent; for our ATWoOD and BISHOP are living refutations of such a supposition. There can be little doubt, however, that er,e superior attraction of the foreign Opera has materially contributed to injure, when it ought to have served as an additional stimulus to British industry and talent. The undivided attention, how ever, that is beitowed upon the latter, has proved one cause of its enviable superiority—hence, too, ap pears a stronger necessity for the establishment of an English Theatre, to be exclusively devoted to the production of this delightful species of musical en tertainment. If it be not generally known, it is surely high time that the public generally, and the musical portion of it in particular, should be in formed not only of the meins by which the end may be attained, but likewise of the various causes thit w:11 prevent our ever competing with the conti, nental nations successfully. The monopoly, the lamentable and detestable monopoly, enjoyed by the two dramatic Leviathans of our metropolis, are of themselves appalliNg enough, seeing that they have hitherto entirely prevented the foundation of an in dependent English Opera-house. The supe rior pecuniary inducement that tempt our vocalists can never be neutraliied, whilst they are suffered to hold this exclusive and paralyzing domination ; and what is still more to be deplored, our enjoyment of this kind of musical entertainment must depend upon their caprice, or the circumstances which their exclusive system of management creates ; a system that deprives the public of a large share of pleasure, and may be, of an entire, if not a distinct species of =pieta enjoyment. For by their creation GC what is technienlly termed etere, they have tied them selves to a system which they are themselves now suffering by; for it is utterly impossible, we know, to persuade two vocal stars to shine in the same hemisphere—in plainer terms,if Madame S. is allotted a part in a certain new Opera, 'elfiss N. cannot pos sibly brook that such part should be considered as princiPalf. Now, as the foreign Operas of celebrity often contain in their dramatis Persona, two, nay, three and even four principal female characters, the difficulty of arranging the cast (as it is termed), of our English Operas at the great Theatres, may be more easy of conception than it is of any thing like an adequate description. But this not all, it so happens that the ewe/mire direction and management of a company of Operatic performers ought to be tinder the equally exclusive controul of a musician—of course one of well-tried talent—it is notoriously true that this is not the fact, as far as appertains to our National Theatres. There are sub-managers or " musical directors" it is true; but, it is as undeniable, that these gentlemen do not possess that exclusive controul in the allot ment of those parts, which their judgment is pre sumed to be the only efficient guarantee that they shall be properly distributed The public are thus too frequently cheated of that expectation by the tyrannous caprice and ignorance of a stage-manager, who permits his private resent ments or personal dislikes to interfere with the legi timate right of a talented musical director, depriving it of the more perfect operatic enjoyment, as well as compromising the prOfessional reputation, of even the cleverest director of music that it is possible to at tach to any theatrical establishment whatever. A very remarkable example of which, although of re cent occurrenc e but few may he acquainted with, comes opportunely to our recollection, and which ex cited at the time the genuine surprise and regret of the initiated. It being neither more or less than the most absurd allotment of a principal vocal part i n a great Opera of MOZART'S to a "light Come dian I" who knew as much about singing as a cow may be presumed to recognis e of the merits of a Spanish fandango. The manifest absurdity of this disarrangement in another Opera composed by BOILDIEU, led to that which was even vet more mis chievous; namely, that the Incal part of the male character, or prime tenors, was conferred upon a female, or soprano! need it be added, that the bar barous inversiow thus created were almost sufficient to have raised the illustrious and immortal com poser from his tomb, and brought the French man post haste from his 'metropolis, in order to enter his solemn protest against eo wanton and outrageous an injury done to his fame ? Of one thing it is impossible to entertain a reasonable doubt, it must have caused the adapter of MOZART'S Opera the most serious annoyance, and no small mortification to the worthy director of the musical department, whose well-earned reputation would acquit him, in the estimation ofjudges, of the blame dud must necessarily attach itself to ao anomalous a proceeding. It is also lamentably tree that the soprano alluded to holds a kind of tyrannous domination in this theatre, which in itself constitutes an in surmountable barrier to the perfect arrangement of an opera wherever she is concerned ; and but that the managers, in their insatiable desire ; to circumvent their rivals, have themselves created • this nuisance, they might elicit an effectual com miseration for the deplorable predicament they are placed in, from that public which seldom deviates very widely from justice when their judgment is fairly exercised upon a broad question. The taste of the public, for music of some sort or ether we pre sume to be unquestionable. Assuming this very na tural position, it next becomes a question how far blame is attachable, and to whom—the vocalist or the public? We arc disposed to think not much to either. It is true that taste for what is considered vain.fAe, by reason of its being I the offspring of the man of genius and termed conceptions, must geneially be first disseminated through the medium of such persons as in some de gree partake of the kindred rapnrk of ethereal fire, • that gives birth to beautiful ideas, and who, more or less, sympathize by habit and education with the illustrious composers of Music. The majority of visitors to the National Theatres are led thither in order to beguile a leisure hour, after a hard day's laborious drudgery in some profeS sion or calling. These habits of close attention to the pounds, shillings, and pence transactions of life, necessarily exclude them from participating generally in a course of study that might constitute them amateurs of Music. We can scar:ely be surprised, then, that to such an assemblage of individuals a perfect Opera, however much it might excite their curiosity and brief astonishment,'yet it is by no means natural that they should prefer such music to the more tangible vulgarity of " Hurrah for Me Bonnets of Blue," with its spirit stirring accompaniment of the familiser and easily understood drum and fife, especially too, when such " row de dow" trash is warbled in so insinuating a manner (as it cet tainly is) by Sopranos, who are capable of embody ing much more elevated conceptions. Alas ! that the sordid God Plutus should so completely triumph over the veritable Apollo. But, the fear it must ever be the case, until the English nation can say, "we too have a national and independent Opera House," where the undivided attention of its proprietors, as well us their capital, can be exclusively directed to the cultivation of that which (with the exception of Mr. ARNOLD'S brief season of only three months, and his almost entire dependence upon the resources of the greater theatres, in con sequence of the brevity of his licence) we cannot, at present, be said to be in the possession of. The division of-lab Our, it is now well known, produces the greatest excellence; and we cannot conceive that this axiom is one iota more inappli cable to the production of that, which is so inti mately blended with profound science, in one art more than that of another. We do not visit the Italian Opera Howe and its talented company, to witness a regular Comedy or Tragedy; and as soon should we anticipate to hear the Den Giovanni of MOZART, or the Barbiere of ROSSINI, perfevily given at either of our national theatres, as to see the efficient performance of SHAKSPPARE'S hamlet, Or SHBRIDAN'S School for Scandal, represented by 'the Italian company in the Ilaytnarket. (To be continued.) FASHIONABLE INTELLIGENCE. CIiANGES, The Duke of Leofla, at his seat, Hornby Castle, Yorkshire, firm a tour; the Duke of Devonshire, for the Royal Lodge, Windsor; George Harley Drummond, Esq. and family, from Paris, in Piccadilly; the lionour.ble George Agar and Lady Georgiana Ellis, from their house in Spring -gardens, on a visit to his Majesty, Windsor Castle; Captain Harcourt, at Crawley's Hotel (late Cook's), Albemarle street; Walter Strickland, Esq. from ditto, for the tie of Wight; Captain Brymer, 13th Dra goons, at the Royal Hotel, St. James's-street, from loch. dale ; Colonel Fitsclarence, at ditto ; the Reverend Mr. Sneyd, at ditto, from Oxford ; William Palmer Esq. at ditto, from a ' tour • G. Knox, Esq. from ditto, for Brighton ; W. Lumley, Esq, from ditto, for Brighton ; Colonel and Mrs. Hicks Beach, from the Burlington Hotel, Old Burlington and Cork-streets, for their seat near Sonthampton ; Mr. and Mrs. Grmsley, from ditto, for Litchfield ; Mrs. and Miss Forbes, from the Bruns wick Hotel, Jerrnyn-stieet for tho Isle of Wight ; Captain Scrie, from the British Hotel, Jermvu-street, for Bath ; J. Jackson, Esq. from ditto, for Oxford ; Thomas Stonor, Esq. at .Fladong's Hotel, Oxford-street, from Stonor Park ; S. Groves, Esq. at ditto, from Derbyshire ; G. G. Gilt.ert, Beg. at ditto, ftom the Continent ; R. E. Hoathcote, M P. from ditto, to Staffordshire ; Robert Got, Esq. frcm ditto, on a tour; John Markham, Esq. from ditto. ARRIVALS AT BATH. Marquis or Lansdowne, Lord Chief Justice and Ladv Best, lion. Mr. Clifford, Hon. Mrs. Heniker, General Palmer, Lieut.- Colonel and Mrs. Jouqa„.Licutenant Stopford, Captains and Mrs. Morris, Bastard, Huntley, Webster, Mason, Drs. Garlike, Bliss, Teechemaker, Sigm , nd, Rev. Messrs. Rogers, Newman, Rev. Messrs. and Mrs. Phelps, Keane, Collins, Mr. and Mrs.. Gay, A ukten, Myers, Humphries, Harris, Wilson, Stables, Nordin, Wideombe, Wickham, Whitaker, Smith, Fry, Best, Braham, Messrs. Baker, Bowen, Cotes, Green, Rodon, Gun ning, Kingsbury, Martin, liartrum, Tottenham, Brown, Pitman, Styles, Pulsford, Robertson, Mears, Taunton, Bruce, Barham, Utroughton, Jackson, Jay, Carpenter, Bannerman, Hideout, Daubeny, Davis, Hamer'on, Sanders, New Rigby, Collins, Wall, Gough, Dear, Oldham and family, Mistresses Austin, Lands, Northover, Walsh, Claylleld, Strachey, Williams, Wells, Parsons, !topper, Hickman, Misses Dashwocxl, Holland, Land,. Yarde, Briston, Costallis, Morris, Nation, Beard, Rogers. ARRIVALS AT THE ALBION HOTEL, BRIGHTON. Count Moutroud, Mr Head, Mr. Surtees, Mr. and Mrs. Hens. man, Mr. Felica, Mr. Collins, Mr. Miller, Count Diestrichstein, Mr. Parry, Mr. and Mrs. Rothschild and family, Mr. Hudson, Mr. Gore Currie, Mr. and Mrs. Barton, Colonel Martin, Mr. Shakordeare, Dr. Adolphus, Mr. Sergeant Spankie, Mr. Camp. bell, Mr. Wheatley, Mr. Martyn, Mr. Champion. ARRIVALS AT THE YORK HOTEL, BRIGHTON. Count de FlaTigny, Hon. W. Ashle!, Hon. Capt. Watson, Mr. Monk, Mr. Birch, Mr. Kingdom. '1 HE ARMY. The undermentioned Services will be in course of pay ment on Thursday, January 15 : Widows' Pensions, Half-pay and Military Allowances, Unattached Pay to General Officers, Royal Bounty, Re tired Full Pay, Pensions for Wonnde, Adjutants of Local Militia, Adjutants and Scrjeants-Majors of Militia, Foreign Half-pay and Pensions. The Detachments that embarked on board the Melville, 71 guns, sailed on the V:ith inst., from Plymouth, for Gibraltar. MONTHLY MILITARY OBITUARY. Dewdeswell, lite of 60th Foot. Lieutenant-General Strickland, late Royal Marines. Major-General Sir G. A. Madden, Knt,, Portsnionth. Lieutenant-Colonel Payne, Royal Artillery, Gibraltar. Maroas—Ord, Adjutant, Royal Artillery, Woolwich; Horsley, half-pay, 60th Foot. CarrAtss—Byron, 16th Dragoons, Meerut, Bengal; Hemming, 44th Foot, Gliarkepore, Bengal ; Mainwaring, 47th Foot, Berhampore, Bengal ; Woodward, 51 et Foot ; Brinell°, Royal Malta F-neibles, Malta ; J. C. Mackay, late 9th Veteran LI ittalion ; Wm. Grant, half-pay, 3d Foot Guards ; Hair, half-pay, 2d Foot, Camden Town ; Wal ley, half-pay, 14th Font ; .Tones, half-pay, 21st Fent ; Humphrey, half-pry, 46th Foot, Lifford, Ireland ; Pal mer, half-pay, 129th Foot; Rawlineon, half-pay, Royal Artillery, Brallincollig ; Duncan Campbell, half-pay, Royal Marines ; Bristow, ditto; Ewart, ditto; Baird, ditto ; Thompson, ditto. LIEUTENANTS—FoNteen, 12th Font, Gibraltar ; Wil liamson, 73d Foot, ditto; Harris, Royal Staff Corps; 'Williams, Royal Marines; Faden, ditto ; Claperton, ditto; C-Pwcll, ditto ; Jesaup, ditto ; Salmon, Adjutant, Rural Marines; Williams, half-pay, Royal Marines ; .1. Smith, retired fall-pay, Royal Sappers and Miners ; Hannam, half-pay, 7th Foot ; Fords, half-pay, 9th Foot; Kelly, half-pay, 231 Foot; Minster, half-pry,2lth Foot; Stewart, half-pay, 28th Foot; Brinks, half-pay, 54th Foot; Brown, half-pay, 60th root; Shipley, half-pay, 66th Foot ; Evans, half-pay, 75th Foot ; Carnie, half-pay, 93d Foot, Guern sey ; De Pons, half-pay, 3d Ceylon Regiment; Ds Wedell, half-pay, Brunswick Cavalry. CoaNtrs, SEroNn Ltr.tirExaNrs, AND ENSIGNS— Roche, 3d Foot, Dinspore, Bengal ; Werge, 12th Foot, Gibraltar ; Nardi, 27th Foot, St. Vincent: White, 47th Fent, Berhampore, Bengal; Appleton, Royal Marines; Butler, half-pay, Royal Marines; Lock, ditto; O'Bierne, ditto ; Mortimer, late of Royal Marines; Chambers, half pay, 21st Dragoons, Sierra Leone; Craze, half-pay, 24th Dragoons ; Sir F. J. Falkiner, Bart., half-pay, 4th Foot, Lutton, half-pay, 32d Foot; Sir J. Nishitt, Bert., halt-pay, 40th Foot ; George, half-pay, 71st Foot ; G. Douglas, 69th Foot; Shaw, half-psy, Unat tirched ; Kerr, half-pay, sth Irish Brigade; De Qr:ette yell, half-pay, Independents ; Macauley, half-pay, New foundland Feneibles, Bath, Upper Canada. Paysaameas---Askew, half-pay, Recruiting District; Burns, half-pay, Queen's Rangers, Moffat. QUARTER-MA STERS—Goodiand, half-pay, 19th Dra goons, Sheffield; Henderson, half-pay, Caithness Fern:. COMMISSARIAT DEPARTMENT—Deputy Commissary- General Eschauzier, half-pay, Gibraltar ; Assistant Com missary-General Baker, half-pay, Ireland ; Deputy As sistant-Csnimissary-General Burrow, half-pay. AlEntcat. DEPARTMENT—Deputy Inspector Deakin, half-pay, Staff Surgeon ; Deputy Purveyor C. J. Fisher, half-pay; Surgeon Fraser, haif-pay, 7iith Foot, Cork; Assistant Surgeon Thompson, 38th Foot, CawnpNre, Ben gal ; Assistant Surgeon Fraser, 73d Foot, Gibraltar ; Hospital Aseista.nt Walsh, half-pay, Loodcn. THE QUEEN OF PORTUGAL. 'I he following is a copy of an Address from the loyal inhabitants of the Hand of Terceira, to their young Queen :-- S/VNIIORA—To congratnlate your Maiesty on the fee, tunate voyage which it has pleased the Almighty to permit yon to arcomplish fin• the happiness; and safety of all good and loyal Portuguese—togieet your Majesty the Sovereign Qeeen of the great Portuguese family—and to pray that yon will gr.:elm:4y accept the sincere offerings of the nneor rupted hearts of a small band of warriors, who, under a provisional Government, defend in this island the impre scriptible rights of Majesty—to do this, is our wish and our duty. The island of Terceira, this small territory of the Azores, is, of the numerous possessions which appertain to the Crown of P,;rtogal, the only ono which has the glory of having resisted the seductions and base suggestions of the Usurper's Government, and has not been perjured by breaking the spontaneous oaths which all Portuguese freely swore to the legitimate and great Prince your Majesty's father. In vain have your Majesty's and our enemies endea voured to corrupt our fidelity; but now, covered by the Royal aegis of your Majesty, and determined never to enter into any compromise with your enemies, the d e ath of the last of us will be the only means by which they can complete their triumph. May your Majesty then deign graciously to accredit and accept this loyal and sincere declaration of our sen timents. That Go :1 may preserve and prosper your 1 1 .1;:jesty's life, is what we all anxiously pray, as we have much reason to do. (Signed) DIOCLICIANO LEAO CABREIRA JOAO JOZE DA CUNHA FERRAZ JOZE ANT. DA SILVA TORRES ALEXANDRE MARTINS PAMPLONA PEDRO HOMEM 1) COSTA NORONHA THEOTONIO D'ORNELLAS BURGIS DA SILVA DE ,CORONA. Ar.gorl, Dee 6. THE LATE FAILURE. As investigations proceed into the affairs of Remington and Co., new discoveries are said to be made tending further to criminate Stephenson. In this respect there is probably some exaggeration, nor is it right, without more certainty, - to adopt some of the stories in circulation. It is pretty generally believed, that a large transfer of stock haS recently been made by him under a paver of attorney, the proceeds from which have never been paid to the rightful ownees. The sum is stated at 40,0001. New 4 per Cents. ; and an other transfer of 2001. per annum in Long Annuities is said to have taken place under simil.'r circumstances. It was expected that the house of Remington and Co. wouhl have been in the list of bankrupts in list nisl't's Gazette, but owing to the absence of the Lord Chauceller from town, it is said that it is postponed till Friday. From a statement in one of the evening papers, it would appear, that the stoppage of the house on Saturday last was, after all, brought on by a mere accident. It is therein affirmed, and we believe cor rectly, that " the payments might have coatinneil during the whole of Saturday ; but on a draught being drawn by Mr. Remington on the Bank of England, fur which there were not sufficient assets, the partners, taking into consi deration their other difficulties, determined to stop payment immediately." According to the practice at the Bank, a cheque is refused if the amount held in deposit is at all overdrawn, and therefere Messrs. Remington and Co. might still have a considerable balance there, though not enough to cover the cheque they had sent. The loss of the London Life Association is greater than was at first supposed, as, independently of the 39,0001. Exchequer bills taken away by Stephenson, the association bad a balance of cash in the house amounting to 12,000/. The sual had been placed there to answer some payments arising from policies on the life of Sir Henry Torrens, for which cheques were drawn on Friday, but, by some negligence of the holders. not having been presented, the whole has been lost, at least until dividends have been declared on the property re maining to the house after the wreck it has sustained. This failure has not as yet affected the credit of any of the remaining hankers, nor does it appear to have produced any run upon them. The case is in fact so atrocious, and, taking it in all its bearings, of such rare occurrence, that it is impossiVe to enppose a parallel to it can exist in any other house. Ita effect, however, mast be severely felt by the whole body in altering the unlimited state of confidence reposed in them by their friends. They all feel it; too, mere or less, as a stain on them, and exhibit a dejected and downcast appearance.— Times. COVENT GARDEN THEATRE. FARQUHAR'S excellent comedy of the Beaux Stra tagem was revived, for the first time, we believe, fur same years, last night at this theatre, on which occasion Mr. KEELEY as Sera% and Mr. C. KEMBLE as Archer, distinguished themselves by first•rate powers of comic acting. The latter gentleman, in particular, made a most decided hit with the audience. Altogether we never have seen a comedy more ably supported. :Miss CHESTER was in excellent spirits; Miss Foam; made an engaging Bar-maid; Mr. WARDE, a respectable Lord Aimwell; Mrs. DAVENPORT—the unequalled Mts. DAVENPORT-11 discriminathtg Lady Bountiful ; and Mr. POWER, who represents Irish characters in first-rate style, with a Lich humour, unalloyed by extravagance, a capital Foigard. The comedy was enthusiastically received, and announced for repetition to the delight of a crowded house. SURREY THEATRE. The Ilcir at Law was performed last night at this Theatre, for the purpose of introducing Mr. ELLts- TON, jun. in the character of Dick Dozol(rs. He is an intelligent and a lively young man, and will, no doubt, by attention and perseverance, vt in a high name in the profession. ELLISTON'S Pangloss was animated, but not sufficiently characteristic ; and Mrs. FITZWILLLtSfS Cicely Homespun, a chaste sad spirited performance. The Duke of Wellington's renewed visit to Apthorpe has lvd some persons to conjecture that the Earl of Westmorland may still be destined to resume the vacan office of Privy Seal. BELL'S LIFE IN LONDON, and SPORTING CitaoxteLE, price Sevenpence, will contain an accurate Engraving of the King's New Palace at Pintlice.—Bell's Life in London of SUNDAY NEXT will also give the best ac count of the Fight between CURTIS and PERKINS. The farmers are beginning to complain of the present mild weather, as the insects, and particularly the slugs, are getting much too numerous and strong. The slugs are seriously attacking and injuring the young shoots of wheat. Frost is anxiously looked for to destroy these active and decisive enemies of plants in their young state. Some of the most respectable master butchers in the metropolis are of opinion that the Christmas Show has answered every good purpose, by showing may he done in the way of fatting cattle ; but that its continu ance can be of no use -to any but the tallow-chandlers. The failure of the house of Remington, and dishonesty of one of the partnere, has given occasion to some disputes in the Stock Exchange. Stephenson, before hi s flight or concealment, had directed the sale of some Exchequer-bills which were not his own, and appropriated the money. The man who bought them does not like to keep them, and he who sold them refuses to take them again (refunding the purchase-money of course). The Exchequer bills become like a dead body between the ro (Tiring surgeon o f the hospital and the resurrection-man. The surgeon has got the body, but does not like to keep it, because he does not know how it may have become dead : the resuscitator has got his money, and won't take the body back. But whose are the bills? Undoubtedlyr— if they can be identified as the precise bills which were lodged with Stephenson— the property of those who lodged them : all subsequent titles are vain and unfounded. They may be followed like like a stolen horse, recognized, re claimed, and seized wherever they can be found ; and so might guineas or Bank-notes, but that they do not possess distinctive marks by which they may be identified.— Times. IMPORTANT TO LETTER WRITERS.-Our attention has been called to an important amendment made by the sth Geo. IV., cap. 20, in the Act of the 42d " 10 . 111., cap. Sl, in regard to letters sent by friends. The words of the last art exempt from penalty parties who send letters by any private friend, in his or her way of journey or travel, 80 as such lett.:r shall be directed. This amendment is not adverted to in the post-office regulations: it is a very important one,--Liverpool HOLLAND. The study of jurisprudence excites consider able interfst ; tind the proceedings of the English Parliament. for the reform of our Code (if the conhised higgledy-piggledy of Statutes, deei6ions, dicta, and contradida, hare any right to such a title) are looked at with earnest attention. Mr. Brougham's name is very popular here (where is it not so ?), and his " sayings and doings" were constantly the sub ject of discussion in many of the circles I visited. But of his last long effort I heard only one opi nion—that it was the wearing of a great mind upon trifles---a forgetfulness of the sine qua non —a lashing of petty offenders—an impunity for the great offence—a palliative for some of the symptoms—a turning away from the foul dis ease—a petty warfare with the skirmishes of the enemy, but a refusal to attack the fortress, and to combat in the open field. Let Mr. Brougham consider that he has a task far higher and noNler than that of conciliating " the gen tlemen of the long robe ;" that the influence of his exertions may, if he pleases, spread over the world ; but then there must be rte dallying with abuses, no compromises with wrong. He must forget the lawyer in the legislator, and both in the philanthropist. He must talk no nonsense • about " Corinthian columns,"—have no doubts as to his single-minded honesty. He - must avoid all vituperatiops, which are mere ebulli tions of personal spleen ; and, using his splendid powers fo r the service of mankind, he will have millions of voices blending his name with bene dictions, and rescuing it from the ruins of perish able things. A Code iss in preparation here ; but, of the thousand opinions I have heard on the subject, there is not one which anticipates any thing but a wretched affair after all—the jumbling together of discordant notions—cessations made by some to the nonsense of others, in order to obtain their sanction of others to nonsense of their own. This is no worse in Holland than else where. It is the crying sin of Government, that law-making is in the hand of Legislators know- ing nothing about legislation. 13 - u' t, though this Code obtains no man's approval, every man is an advocate for a Code—and a Code as simple, compact, reasonable, intelligible, and accessible as possible.- What a blessing it is for a people to have their civil rights and duties recorded in one portable book ! If, according to the unani mous consent of the Christian world, one volume contains all that is needful for our immortal, eternal salvation, might not one other suffice for the direction of our mortal and transitory pil grimage ? Commentaries, as many as you please ; but. the Law and the Gospel— the Gos pel and the Law—should be each at every man's command, and in every man's possession. Were our laws comprised in one volume, as the laws of most other civilized nations 'are, every body might become familiar with them, and their errors and defects would be soon corrected by the influence of opinion. The question was asked me in Holland again and again, " Why do not your Law Reformers—those who make so much noise about the necessity of a change in your system—come forward with the simple and intelligible proposition to make law both cheap, good, and speedy, by the introduction of a Code ?" To which I could only answer, " Our so-called Law Reformers are mostly Lawyers, who will put an end ,to law-abuses on . . the same day on which Physicians extirpate diseases, and tailors determine to go unclad." Ammo. all the distinguished Jurisconsults of Holland h the writings of Jeremy Bentham have made a profound impression. " I told Sir James Mackintosh," said the most eminent of their Literary Lawyers to me, " that Bentham was the fittest man in England for the produc tion of a Code, and he ought to be applied to before he dies." There is no argument used against the introduction of a Code in England which was not brought forward elsewhere, an swered again and again by reasonings, and an swered best of all by the fact that litigation, and uncertainty, and and vexation, and delay, and expence, have been checked incalculably in all those countries which have obtained the bles - - ings and the benefits of Codification. _ . I had been particularly led to this subject by turning over the pages of an intelligent periodi cal, entitled " Bijdragen tot Regtsgelectdhcid en Wetgeving," of which three volumes have ap peared, and with whoSe editors I have had the pleasure of personal interviews. I was led to this by ohserving in it a Review of an English periodical on the same subject, " The Jurist," of which I must say, by the way, that I know of no work edited by lawyers which is so re markably free from lawyer prejudices—nor which is so likely, by its combination of judicial know ledge with sacred philosophy, to operate a bene ficial change in public opinion, and to point out the most judicious improvements in so mo mentous a matter as law-reform. In Holland the historical school of law-reformers is far more numerous than the philosophical. The articles which the Bijradgen contains are overflowing with learning, and written much in the spirit of the German jurisconsults. No work on juris ?rudence published in England contains any thing like the quantity of curious research which distinguishes almost all of the productions of the German and Netherlandic jurisconsults.. Their fundamental error seems to be an unreasonable idolatry of what is old, instead of a judicious in quiry into what is good. The Flemings are not less attentive to the subject than the Dutch ; and the Law Professors of the Universities of Liege and Louvairi (Luck and Leuven) publish a periodical in French, intitled " Bibliotheque de Jurisconsulte et du Publiciste." There is another Dutch periodical on jurisprudential subjects, the " Weegschaal." They all contain articles on a variety of subjects, and (what is wanting in the minds and in the writings of many of our pub licists) have much information on the laws of foreign countries, such as the Norwegian Worthin —the State Legislation of North America. The fundamental laws of Holland are being 'collected and published by Hamelsveld, one of the Su preme Judges of the Hague, under the title of " Nederlandsche Pandekten." The first volume in Bvo. of 414 pp.) contains the Constitu ional Code, the Laws of the Universities, the Regulations of the different Ministerial Depart ments, the Laws of the States-General and of the Provincial States. In most of the Belgic publications the beset ting sin of the French school, the straining after phrases, is too evident, even among the most popular writers. I will give you an example or two out of a work on Government lately published at Brussels :—" Government, to attain the end of civil society, is nothing but the action of so ciety upon itself " Again, " Government is the influence of all the powers of society in their real, permanent, and spontaneous forms ;" or, " There is no hypothesis so absurd in its conception and in its results as that a society can be ruled by strength without weakness, or weakness out strength." These are the soli of things which daz3le without enlightening, which perplex without in structing, and which, coming out under the sanc tion of great names, shut out far more truth than they let in. Two separate systems of juri prudence are engaged in mortal combat--" the wisdom of ancestors" school, which will have the usages, customs, and notions of antiquity; and " the philosophical school," which is for ;Tidying the test of utility to all things ; which has no reverence for opinions because they are old, and treats error with rebellious dislike, even though they can trace their parentage to 7111 epoch before the flood. GENTLEMEN'S FA SIIIONS -JANUARY. (From the Gentlemen's Magazine of Fushirms, &e.) A WALKINC; DRESS.--A superfine dark brows, double-breasted frock coat, with velvet collar and lappels, turning to the commencement of the skirts; the collar is made to swell, anti not very wide; the skirts reach to the top of the knee, and are very full, with broad flaps, and pockets in the plaits ; sleeves large to the wrist, and then made to lit tight; one button nu the cuff and three above. The waistcoat of buff kerseymere, is double-breasted, with two rows of gilt buttons ; there is one hole and button left open at the top, to admit of the lappels laying lit on the breast; the collar is made to fall over. Trowsers of patent water-proof double-milled keNeymere, fitting tight to the shape, with a fly and six buttons at bottom, hollowed on the instep with straps under the boots. A WALKING DRESS.—A superfine black dress. coat, made long-waisted, with broad skirts, and pockets under the flaps; a wide collar, not very flat, or any cut in front leaving a triangular step ; lappels turning to the second hole; the sleeves are tight, with a narrow cuff reaching to the top of the hand. Trowsers of light drab kerseymere, made very large ; there is no flap or well's in front, being quite plain ; the pockets are in the sides. The manteau is very long, made of beautiful brown superfine cloth, listed through with amber silk„asid two handsome capes, lined also; the collar is of the finest and richest Astracan fur. A RIDING DREss.—A superfine blue cloth double-breasted frock coat, with a black velvet col lar, made very heavy, and lays flat on the shoulder; the lappels project considerably beyond the earl of the collar; it is hooked-and-eyed up the front, anti no buttons on the breast; skirts lined through with silk serge, and very full, with pockets on the hips ; sleeves made to fit tight to the arm, and a strudieg cuff. The waistcoat of fancy India silk, made rather long, a plain stand-up collar, with a large step in front; buttons either covered with the same material, or of the finest gilt basket. The pantaloons of doe skin, fitting beautifully to the shape : Hessian boots and military spurs. EVENING DRESS.—A superfine light blue dress coat, cloth collar, and a double step to the lappel, 1% Ilia is very broad and comes down with a very sharp point at bottom, that gives it a pretty effect. The flaps are particularly small, skirts rather broad, to set off the facings of white silk serge; only one pocket in the plaits; sleeves not too large, with is deep cuff and silk buttons, also, on the breast. The waistcoat is made with a plain stand-up collar, breast rather long, with steel buttons. The panta loons of light stone-eoloured kerseymere, rather large from the waist to the top of the knee ; froli whence tight to the uncle, and tied with silk strings of the same colour. White silk stockings and pumps. EVENING DnEss.--A light brown fashionable dress coat made to button over with large highly polished steel buttons, frock collar covered with black velvet, the skirts short and no flaps, sleeves made very tight and the cuffs faced inside with fine fur, to keep the wrists warm. The waistcoat of black velvet. The trowsers of blue kerseymere, made light, a little hollowed at, the knee, and short in the legs to shew the sky-blue silk stockings. EVENING DRESS.—A superfine brown olive coat made with a heavy cloth collar, and lappels turning neatly to the fifth button-hole, there are no holes it, the lappel, being made expressly to be worn open ; skirts with broad flaps, are cut very narrow and large. There is a peculiarly new cut in the collar ; sleeves are en gigot. The waistcoat of fancy spotted silk is made with a stand-up collar and small step in front; it is open on the breast to show the shirt. The trowsers of black single kerseymere are cut in the same way, with a little difference : like panta loons, they fit tight at the 'knee, and the calf of the leg, but rather loose on the ancle, and confined with straps of the same to go inside of the shoe. AGRICULTURAL REPORT-DECEMBER. The autumn just concluded will dwell on the me mory of our country friends, as most memorable for its superiority over the preceding summer; and with few interruptions for its most propitious forwarding, not of this or that, or a part, but of every required or possible operation of husbandry. No living man has witnessed, nc chronicle has recorded, a mote practicable and bountiful autumnal season. Nature, however, has decreed that the best of things must have some alloy. The balance is our object. The April-December has even exceeded the two preceding months in mildness. Two days and nights of frost, at least in the south, have proved the sum total of frost or cold, during the season. At the commencement, the heavy and repeated falls of rain forced up such a sudden growth of latter grass or fog, as was apprehended would be little beneficial, if not prejudicial, to the cattle grazing upon it, and during some weeks little improvement appeared in their condition; but subsequently, in consequence of the brisk winds and general warmth of the atmosphere, evaporation took place so speedily and constantly that the quality of the grass became gradually im proved, and a simultaneous improvement followed in the condition of the grazing stock. The arable soils also were equally benefited, and generally have been in the finest state imaginable, whether for the seed process or for fallowing. In the meantime we have to lament some serious calamities from storms of wind and from floods. Wheat sowing, which had been impeded by the state of the land, in certain districts, has since commenced, and has been finish ed in as husband-like a state as the disgraceful ac cumulation of weeds, of every known family and de scription, could possibly admit. As to the defi ciency of the last crop, it has been reported in Mark lane, where information may be expected most uni versal and correct, to be on the average one-third minus en the most productive soils; On the waste, from one-third to a half. From the genial warmth of December, the lam -own wheat was above ground sooner by two or three days than the early. SPORTING INTELLIGENCE. HUNTING INTELLIGENCE. Arroammaxra ➢OR FMB WIERC. The East Sussex Hound*, on Thursday, at Barcotobe Cron. ; and Saturday, at Hellingly—at a quarter before eleven. The Surrey Pox-hounds, on Thursday, at Gladstone ; and Saturday, at Lock's Bottom—at half-past ten. H. Jolliffe, Esq.'s Fox-hounds, on Saturday, at Cha:- t eleven. The Hanibkdon Hounds, on Friday, at. Swanmore house; arn.l Saturday, at Westhwy—at half-past ten. Sir T. Sykes's Fox-bounds, on Friday, at Millington —at ten. THE FANCY. Jr3l WARD Ayr) Simms 13vnxic.—The match betweea these men was made at the Castle Tavern, Holborn, for 100/. aside, to fight on the 10th of March, within a hundred miles of London, on the Liverpool road, in a four and-twenty foot roped ring. The place of fighting to be decided by toss, at the last deposit, which is to be made after a sporting dinner at Tom Spring's. It has been remarked that our winters have materially charged ever since the breaking ep of the ice berz-s.