The Sun. — London, England, 1846-06-04 00:00:00

BURDENS ON REAL PROPERTY. I Act, becomes payable ont of the proceeds of the land REPORT FROM THE SELECT COMMITTEE. before any porti on o f th em i s ava i la b le or applicable to the profits of the capital invested in its cultivation. Jt is further important to consider the effect of this charge on the land in the case or a serious fall in the price of agricultural produce. Under the old law, the value of the tithe would correspond with that of the crop, but under the law of commutation it would take several years before the land would be relieved in the amount of its tithe. The intensity of the pressure of a burden must be e measured by the relative ability to support it ; and the Committee, therefore, place before the House an .h esti mate of the rateable value of the real property on which the the enumerated burdens are assessed. Acceoarldvinate of return made to the House of Lords, th%ann England and real property assessed to the poor-rate 1841, amounted g to Wales in the year ended Lady-day, rates, alone, amounted to 9,687,9501 . , 87 62,540,0301. The land-tax, high_r9a...svo,lc,huwcohoidantdhopsoobre -9ft about 15 . per cent, on the n ia gla a n a d ded and th l e ir t a it le h s e . equivalent to an income-tax If to the above sum annual value of real p o r f o 9 pe 6 r B ty 7.9 i chargerent- 9,687.9501. is making a total of 14,187,950 /. , the contribution annu aly levied on real property for the public service under the five heads of tithes, land-tax, poor, highway, and church-rates, is equivalent to an income-tax of nearly 23 per cent. on 62,540,0301, the rateable value of the real property in England and Wales. This sum, however, is probably much below the ac tual value of the property liable to the above-named rates. The Committee believe that the returns which state the rateable value of real property in. England and Wales to be 62,540,0301 have been made from the rate books ; and as in some parishes property is not entered at its gross value, a certain amount must be added to the above sum before the actual value of real property in England and Wales liable to the poor. rate can be obtained. The annual value of real propf rty, as deduc ible from the income-tax, amounts to 85.802,7351. in Eng land and Wales. The land-tax, highway, church, and poor -rate (including the county-rate), would be equiva lent to a tax above eleven per cent. on this valuation • but it should, however, be remarked that mines, other than coal-pits, manors, and fines, which are exempt from poor•rate, are included in the above estimate. The Committee are aware that the above-enumerated sums do not represent the whole contribution levied on real property for the public service. In some counties rates are raised under the head of bridges. lunatic asylums, and constable rates; while the land is still liable, in case of the militia being called out, to a heavy disbursement for the support of that nati.inal force. An additional charge has also been imposed on the land by the expenses of valuers and solicitors incurred under the Tithe Commutation Act. Mr. Blamire estimates the above incidental charge at an average of 2s. Id. per acre. The Committee, however. have not deemed it ne cessary to enumerate charges of a merely incidental and temporary nature; nor have they. from any returns made to Parliament, been able to ascertain any amount of separate rates raised in some districts in addition to the poor and comity rates. The stamp duties levied under the head of ‘• Deeds and instruments" in 1844 amount to 1,646,365 ; but a portion of this sum being derived from other sr , urce s , ought to be deducted before the burden a ff ect i ng real property in that respect can be correctly estimated. The Committee, moreover, wish to direct par‘icular attention to the important evidence given 13%; Messrs. Senior, Stewart, and Baxter, on the unequal "pressure im posed by the various stamp acts on dea l .M s with real property. The last-named witness, Mr. Baxter, says the stamp upon a 50/. sale (calculating a certain length of conveyance) would amount to 121 ' t ier cent. sale to 5 per cent. ; on a 300 / . to 23.. per cent.; on a ; on a 5 100/. 00/. cent. sale to 1/. I4s. 3d. per 1001 ., P.nd above th a t sum 1 per tee, however, are of opinion, that the remission of the taxes on horses ridden occasionally by occupiers of f arms under 500/. a year, on those used by bailiffs, shepherds, &c., and on husbandry horses used occasionally f or other purposes, or let occasionally to hire, estimated by Mr. Pressly, the Secretary to the Board of :stamps and Taxes, at 79,0961., must be co ns id ered to constitute a special exemption. 3. Tax on shepherds' dogs.—Shepherds' dogs are ex empt from the duty levied on a ll other dogs. This ex emption, according to the same witness, is equivalent to 9,8761. The following is the report of the Committee by the Lords Committees appointed a Select Committee to in quire into Burdens on Real Property, and the impedi ments to agricultural transactions, caused by the system of Excise duties, poor-laws, and local taxation ; and also to inquire and to report on the legislative exemptions and pecuniary advantages provided by law in respect to taxation as affecting landed property. Ordered to report, that the Committee have met, and considered the matter to them referred, and have exa mined several witnesses in relation thereto, and hare agreed to the following report : The Committee have thought it expedient to divide the subject into two heads, viz., " Restrictions upon Cultiva tion," and "Positive Charges ;" both being imposed for the general advantage, and not for the special benefit of that class upon which they exclusively or mainly fall. Under the first head it appears to the Committee that they should include the prohibition to grow tobacco, and the restriction on the use of malt for agricultural purposes, in consequence of the heavy duty imposed upon it. The tenant farmers lay great stress on the malt duty, and its injurious interference with the cultivation of barley. The Committee, however, cannot consider that impost, which, on the average of the last ten years, has produced very nearly 5,000,0001. annually, as borne exclusively by the land ; beer being almost a necessary of life with the. e mass of the population, the duty falls as a general i t b a b x a _ e the consumers of the article ; but it is unquesated bl that so heavy a duty diminishes the dem b an t d de rivesp of a ready market all except the lar e t e e : a barley qualities of barley. A duty of 21s. Bd. on _s et Mr. Barclay is of costing 345. is so heavy a tax, th cultural witnesses opinion that no brewer can afford . to buy inferior barley and make it into malt. The agricultural n u g dly of the ex amined before the Committee inferior restriction the excise lawsimposec on pl ai m n al l t o. The advantages of this barleys for fattening purposes.of dispute between I d earne having been matter process chemists and practical farmers, the Committ ee w ill con tent -themselves by referring to the evidence of M r, Hud son, of C a stleacre, Mr. Bennett, &c, on thi s zubj-ct, and adding, that if further experiments sho u ld esta b l i sh the utility of the process, the malt-duty must be considered as a serious obstruction to agricultural economy. The Committee consider the malt and other excise duties rather as restrictions on cultivation, and as impe diments to the improvement of land, than as exclusive charges on real property. The duty on hops amounted, in 1844, to 388,526/. ; the duty on British sugars to 7,052/. ; the dutron bricks to 435,735/. The Committee have no means of ascertaining the • exact amount of injury inflicted on real property by the excise -laws; they cannot, however, but conclude, from the evidence before them, that the repeal of the malt duty would considerably increase the demand fer barley, and that the removal of the duty on bricks would not only tend to the m ire rapd improvement of real pro perty in towns and their vicinity, but, what is still inure important, add to the comforts of the panrer classes by improving the character of their habitations. The Cemmittee have attempted, under the second head, to ascertain the extent of the various charges to which real property is subect, and to place them under the consideration of the House. It is evident that every compulsory charge levied upon the land, and which becomes payable out of its proceeds before any portion of them is available or applicable to the profits of the capital vested in it, must be held to affect that capital. If such charges are of a magnitude to reduce the value of the net produce of the land below the average profits of capital, such capital would, in accordance with general principles, be withdrawn from the cultivation of the soil, to be diverted into some other channel. It is, however, universally admitted that this general principle is in some degree disturbed by the preference givers to some occupations over others. The cultivation of land will attract capital at a lower rate of interest than most other , occupations ; the rate of remunerating profit is conse quently smaller, and it would, iu proportion, be sooner exhausted by extraordinary burdens. In estimating the amount of the burdens to which real property is subject, the Committee have not deemed it necessary to attempt to draw a distinction between the owner and occupier of the soil, as representing separate interests. In many parts of the country they are actually identical, the owners cultivating their own property. Letting land to capitalists, instead of the owner cultivat ing it himself, is only a different mode of management; and all charges levied upon the land, whether paid by the owner or occupier, reduce the net profits of their joint capital invested in the cultivation of it. The capi talist hires the use of the lend, and of the buildings necessary for the cultivatice, of it, as an instrument by which he may turn his capital to profit ; ar.d the price he offers is regulated by the liabilities he incurs in the employment of such at instrument. When those liabi lities are easily as'eertained, the capitalist can precisely calculate the consequent reductroa in the amount he would otherwise pay for the use of the soil ; but in cases where the charges fluctuate, and an approximation to their amount can alone be made, he subjects himself to the variation of those charges during the term of his occupation. When these direct and indirect charges equal in amount the profit remaining after the expenses of management and interest of capitalhave beendeducted, the capitalist is no longer able to pay for the hire of the - instrument with which he employs his capital. The land-tax, in the opinion of the Committee, is a burden upon the land, inasmuch as it must b e deducted from the gross proceeds of the land before its net product can become available as profits of capital. The tempo rary Act of the 4th William and Mary imposed 2 rate of 4s. in the pound on land, hereditaments. tene ments, offices, and pensions, and 245. per 1001. on per sonal estates; but. in the subsequent annual Acts the rate varies from 4s. to Is. in the pound on lands, here ditarnents, &c. The 38th of George 111. fl seed the quotas payable by each county, city, and borough, and directed the commissioners under the 't ct to charge the several divisions in proportion to the sums assessed thereon by the temporary Act of William and Mary. Although the quotas are fixed, in refereece to eal district, by the Act of George 111., the law admits a variation in the allotment of the sum amongst the different owners of property within the :district:, and reclempti..ns continue in consequence ; although except for the purpose of insurance against an increased rate on approved property, the privilege of redemption is, at the present price of the funds, nearly a dead letter. This tax is most unequal in its pressure ; and, from the statement put in by Mr. Wood, it appeal s that the quotas are higher in proportion to the valu e of property in the purely agricultural counties than in the mining and manufacturing districts. Acco'ating to the latest returns, the land-tax unredeemed amounts to the sum of 1,164,0421. The amount of land-tax which has been redeemed no longer appears, as a burden upon land; but it must not be forgotten 0:let the proprietors of land, in order to escape from tte operation of the tax, have paid over to the state ar, amount of capital of which the stun redeemed repreeents the annual interest, and of which the state is atilt deriving the advantage. The poor-ra • te, including the county-rate, amounted in 1444, to 6,847,205/. That amount is the return of actual 'payments; 'out the evidence accompanying this report is pregnant - vith proof that the employment of unprofit able lah, our would constitute an Important addition t o such - returns. I n or d er to reduce the poor-rate, the far- InCrs in many parishes employ more hands than the eco rnomical working of the land requires. Mr. Robert 'Smith explains this system ; and Mr. Baker estimates this additional outlay on his farm at 31. per week on 500 acres. The actual sum levied in the name of the p ,or rate does not, therefore, correctly represent the full amount of the charge imposed upon real property by the ;laws regarding the maintenance of the poor. It is true that, as tar as be is a ratepayer, the manufacturer may be influenced t oy similar motives to keep in employment for a time 'unpr o fit a bl e h an d s ; b ut the extent to w hi c h these motives operate will, of course, depend upon the relative proportion of the charges to which the respective AWo',•ests are subjected. The highway noes, exclusive of those which are at *present relieved by the aid of turnpike trusts, amounted in 1839 to 1 ,169,891/. The Committee feel it their duty to o bserve, that t h e ratepayers not only have not the exclusive use of the highways,but notallowed are even to limit th • eir expense by the repairs necessary for tne 'conveyance of agricultural dinasmuch h roads, if not in a st of prp uce ; as t e of general traffic, i3 repair su ffi c i ent f or purposes ay e oldi cte d f or any party using them, although such M& party is not liable to the hi g h way 'The Committee feel it their duty to direct attention to the probability of the repairs of the turnpke-roads , falling eventually on real p ro perty. Mr. Baxter states - that in the neighbourhood of Doncaster tolls are paid to the turnpike trusts, notwithstandin g the entire mainte nance of the roads has fallen on the rates. Mr. B.nnet also bears testimony to a rate being ead raised inthe.ast year for the repairs of the Holyhead t ur npi k e-road in his parish, amounting to an exnenditure of about 1001. ' per mile. However important may be the advantages which accrue to the landedinterest from the improve anent of the highways, their maintenance is not the less a positive ch arge o r burden affecting the profits of the real property of the country. The church-rates constitute a smaller, but still a po sitive cha rge upon rea l property ; t h e y amounted in 1839 to 506,812/, this being the latest return. The Committee are of opinion taist the tithe commuta tion rent-charge operates as a burden on the land which is subject to it, inasmuch its a terrain amount measured in produce must be plid, whatever may be the nature of the cultivation or the return male by it. The value of the crops, without ref-rence to the natural qualities of the soil, being taken into consideration in fixing the bads on which the commutation rests, lands which by artificial means were rendered highly productive during the seven years on which the commutation is based, have become in consequence permanently li:uble to a heavy rent charge. Mr. Wea;l, in his evidence, stares that the high farming introduced at great expense into the parishes of Beddington and Wallington had raised the tithes during the years preceding the Commutation. Act, from 3s. 6d. per acre to 7t. arid Bs. per acre. Mr. Bennet remarked that the heaviest wheat lands have the heaviest tithes upon them ; thus imposing the heaviest charge where cultivation is the most expensive. Mr. Cramp says the tithes in the pariah in which he resides amounts to 17s. 61. per acre ; and Mr. Blamire, in answers 2,524 and 2,525, confirms the evidence of preceding witnesses, that the rent-charge amo un t s , i n souse cases, to more than one-half the, rail ; that one-third is not an unusual proportion, and that there are Some rare eases where the rent-charge is equal in amount to the whole rent. On the supposition of a continued reduction in the amount of proceeds derived from capital invested in the cultivation of the land, it is self evident that titheable land would be adandoned sooner than laud which is tithe-free ; and though the landowner has no claim whatever to the property of the titheowner, the tithe itself would in that case have the effect of divert ing capital from its cultivation. The Committee, there sere submit to the consideration of the , House the fact 'chat 4,500,0002, levied - under 'tbs . ) Tithe Ccmuratation Fire insurance on implements of husbandry and stock must also be allowed to present a case of special exemp tion in favour of land. Mr. Pressly estimates the relief afforded by the same at 50,0001. The Committee do not consider the repeal of the other taxes enumerated in the table produced by Mr. Pressly as constituting special exemptions in favour of the land, inasmuch as no similar tax is continued on any other property. A special exemption from taxation implies the existence of a tax borne by all property with the exception of one particular species of property ; arid, in order to establish the exemption of the land from a par ticular tax, the existence of this particular tax on other descriptions of property must be established. As there is no tax on artizans, labourers, and others employed in manufactories, mills, and shops, the absence of a duty on labourers employed in husbandry cannot constitute a special exemption. In the same manner as clerks, in spectors, and foremen in mills, &c., are not taxed, the absence of a tax on bailiffs and stewards forms no special exemption. The Committee place before the House in a tabular form the exemptions from the window duty, showing the convertive amount of such exemptions affecting the agriculturist and the tradesman:— Farmhouses under 2001. a year £26,291 19 7 Outhouses Tutal ............ 30,244 8 4 Trade offices and counting-houses Shops Total 51,396 12 10 Trade Land 51,396 12 10 30,244 8 4 Balance 21,152 4 6 The Committee need scarcely remind the House that the whole of the window duty is a tax upon real pro perty only ; and that, while farmhouses where the rent is above 2001. a year are assessed to the duty, shops, trade offices, and counting-houses, whatever may be their annual value, are exempt. The exemption of manure from tolls on turnpike roads is counterbalanced by the liability of the land to the re pairs of the roads in case the funds of the trust are not found saficiont fer the purpose. . From the docu ments b efore them, the Committee feel p easure in being able to state that the exclusive burdens on real propert3 appear to be lighter in Scotland and Ire land than in England and Wales. Under the recent Scotch Poor Law Act, as well as under the ancient law, means and substance are liable to the charge for the main tenance of the poor. If' this principle were fully acted on, the burden would fall equally on every description of pro perty ; but hitherto the pressure of this charge under the law has been mainly, if not entirely, borne by the land. The teinds fall much lighter on the land in Scotland than the tithe rent-charge does on the land in Eng land, in consequence of the teinds having been valued at a remote period, and the proprietors of the land being allowed to buy them at a reasonable rate of purchase. From the evidence, the land -tax, the building of the churches and manses, rogue-money, prison money, repairs of bridges, commutation of statute la bour on the roads, building .and endowing schools, and paying schoolmasters, appear to be the chief burdens on land in Scotland. The returns made to Parliament do net enable the Committee to piece before the House the exact amount levied under these different heads. In Ireland, the poor -rate and county cess seem to have amounted to 1,414,8501. ; to which must be added the rent-charge for tithes, the vestry-cess for coffins for the poor, the charges under the Boards of Health, the found ling -tax, and the ministers' money, The Committee do not consider the large sums levied, both in town and agricultural districts, for purely local objects, as special burdens on real property, but refer to the various rates for paving, sewerage, lighting, &e., in towns, and the heavy charges for drainage, repairs of dikes. embankments of' rivers, &c., in the agricultural districts, as evidence of the outlay incident to, and inse pareble from, the improvement of real property. The income-tax falls more heavily on land than on per sonality, in consequence of the mode in which the two descriptions of property are assessed. Neither the land lord nor the tenant has any escape from the strict provi sions of the law. The owner is assessed upon the gross rental, or on what the surveyor would consider a fair rent. No allowance is made for repairs, agency, or ar rears; in consequence of which it results that a landlord invariably pays a per centage to the income-tax on a larger sum than his net receipts. The incomes of trades and professions, on the contrary, are generally ascertained by the voluntary declaration of the parties. The agricultural witnesses complain also of the re striction in the choice of labourers imposed on the far mer by the law of settlement ; and Mr. Coppock, the clerk of the Stockport union, bears evidence to the hardships and expenses occasioned by the present state of that law. The question having been raised as to the principle adopted in rating railways to the poor-rate, the Commit tee have examined Mr. Goode and Mr. B. Russell on the subject ; and it appears from their evidence that the uniform principle of assessing all fixed property at the net rent or clear amount at which it can be let has not been departed from. Railways are rated as improved land on the net rent a company of carriers would give for the occupation of the same ; and as the rents of a railwas would depend materially on the profits derived from the carrying trade on it, the profits are taken as a guide to arrive at the net rent. Mills are rated on the same principle, namely the rent for which the mill, with its appurtenances, would let. Considering the changes occasioned by the creation of real property, as well as those t.king place in the relative value of dif ferent descriptions of real property, the Committee need scarcely point out the advantage as well as justice of periodical and uniform valuations. The Committee earnestly request the attention of the House to the important evidence of Mr. Stewart, on the evils proceeding from the length of deeds connected with real property ; and while the Committee acknowledge the benefit of the Act passed last session respecting satis fied outstanding terms and short deeds, they are at the same time anxious to imprees on the House the neces sity of a thorough revision of the whole subject of con veyancing, and the disuse of the present prolix, expen sive, and vexatious system. The Committee have received evidence on the advan tages of a registration of d. eds in Scotland and Ireland, and on the great facilities afforded by means of similar institutions to dealings with real property in foreign States. The Committee, however, limit themselves to the expression, of their opinion, that a registry of title to all real property is essential to. the success of aby at tempt to simplify the system of conveyancing. The practical inferences which may be drawn from the evidence and from the preceding observations are very important. In seine cases remedial measures, founded on sound principles and past experience, have been suggested for evils not admitting of much doubt or controversy. In other cases, various reforms have been recommeneed, which are entitled to serious and imme diate attention. In conclusion, we recapitulate some of these recom mendations :- 1. The improvement of the law of real property ; the simplification of titles and of the forms of conveyance ; the establishment of some effective system for the regis tration of deeds. 2. An extension of the measure of 1835, by relieving the counties and boroughs from the portion of expense to which they continue liable for criminal prosecutions, as well as the maintenance and conveyance of prisoners. This measure, however, should be accompanied by an adoption on the part of the state of an effective control. 3. The adoption of the liability of the owners of houses under the annual value of 101. to the rates at which the same are assessed. ar e obvious 4. Where establish men t s ex i s t or may b e rev , red for the support of l una ti cs , an d where the : - e are reasons, both of economy and humanty, for centralising of the state can be m a d the administration ; and wh ere , ..l made av ,rove all, the resources aggravatin gidied, the .eatable, witho u t any r i s k of . the evil propo se d t o b e reme deo m o r m iitnt .:. , g . c , r e a P ee are not prep a r e d t o j ust if y t h e im p of tt . '.. - e whole cost upon one description of pro perty. Tire Committee, therefore, submit that the charge for tee maintenance of pauper lunatics tin oughout the 'empire o ug h t t o b e undertaken by the public. 5 . To a ce rta i n extent the observations made on lunatic asylums Goode toudree for ro thewm s a , may befrom a ,in an t el applied ae l to an some m reliefe documents,branches o r the that of fo the h h r e. e establishment charges, inclusive of salaries, amount to 17 per cent. on the total expenditure for the relief of the poor, and states that these charges might be provided for by the government, without leading to any evil consequences in the administration of the poor law. 6. A charge is periodically cast upon the land for the militia-rate ; this is not now levied, the militia being disembodied ; but, considering the subject of the militia to be general, and not confined to the interests of a par ticular class, the Committee are of opinion that this charge should be provided for by Pelham. nt ; care being, hos ever, taken that if the public assume the responsibilityv the charge, the government should sure the efficiency of thforhave authority to in 7. It is most desirable thethacte. the progress of malting barley r experiment for testing fatten ing cattle should be regpeatetlwohrbthe purpose of thei co-operation of Ipersons of acknowledged skill in a These measures appear to the Co g i r n i c m u i tttuer,e.t be sary, because they are just. They have Conofi recommendation of change in the sources front: d necei• their l. certain charge., should be defray, d to matters in which which every i oughtnteresto be shared is eq by ll.ually con a cern expense teed, a n d the expe of The Committee considered themselves limited to an inquiry into the relative burdens on different descriptions of property within the kingdom ; a more important consideration would probably be the proportion of burdens on th e cultiva tors of land in this country , as compared with thas e borne by the cultivators of foreign countries intended to be admitted into competition with them in the s ame market. On this subject some information has fallen Banfield. been ac who have quefrom Messrs. Cramp and countries rn • ted with the condition of farming in bor dering on the Baltic, and in the north of France; but th e ' their instructions preclud e d Committee were o f opinion • them from f o ll ow i ng up t hi s d escr iption of inquiry. The Commi t t ee h ave dire led the minutes or evidence, with an apoenctia aud India thereto, it. be laid• h u toro your Lordships, The transfer, moreover, of real property i s su bj ected by law to other difficWaties, expenses, and inequalities of a similar character. According to the evidence of the same witness, the expenses, including stamps, upon a sale of 501. - ea l ue , amount to no less than 30 per cent. ; upon a - ,ale of 1001 value to 15 per cent. ; upon a sale of 6001 value, to 7 per cent. : upon 1,5001., 5 per cent. The Committee are convinced that the marketable value of real property is seriously diminished by the tedious and expensive process attending its transfer. Nor is it only in the transfer of real property that the pressure of this burden is felt. It is a work of time to raise money on landed security, and the law expenses inci dent to the transaction are a considerable addition to the interest on the sum borrowed, The transfer of the debt or mortgage is also attended with serious expenses to the mortgagor ; the process of discharging the land from one loan, and subjecting it to another, being both heavy burdens upon the proprietor, Mr. Baxter give:, the tollowing evidence on the expenses attending mort gages :—"A mortgage for 50/. would cost, in stamps and law expenses, 30 per cent. ; a mortgage for 100/. would cost 20 per cent. ; a mortgage for 4501. would cost 7 per cent. ; a mortgage for 1,5001. would cost 3 per cent. ; a mortgage for 12,5001. would cost 1 per cent. ; for 25,000/. it would cost 15s. per 1001., and for 100,0001. it would cost 12s. per 100/." The objects for which the above restrictions and taxes are imposed are all of a public nature, and interest alike the possessor of personal property and the landowner who derives his whole income from reality. The pro hibition to grow tobacco, and the restriction on the use of malt for agricultural purposes, are imposed for the protection of the revenue raised the general purposes of the state. The stamp duties levied in connexion with real property are applied to the same objects ; and the direct charges whict constitute the heaviest burdens on real property sepply the funds applicable to the internal services of „ice state. Tht,' Uommittee observe that the annual amount of na ti:mal income, as deducible from the income tax, in 1842, amounted to 244.760,530/, while the real property rated to the poor-rate, according to the returns made to Par liament in the same year, was 63.540,030/. Thus a great portion of the admistration of justice, of the main tenance of the fabric of the church, awl of the internal communications of the country, as well as the entire sup port of the poor, are all defrayed from a taxation from which nearly three fourths of the national income are exempted. It is incumbent on the Committee to remark, that the relative prop, rtion of the special burdens on real pro perty assessed upon houses and other property, as coin pared with land, has of late years been increasing in a progressive and rnpid ratio. The Committee refer to this cnange with pleasure, as indicating a large increase in the fixed capital of the country; and cannot doubt but that in the districts where the change has been the greatest, a material relief has been afforded to the rate payers by extending the field over which the local bur dens are spread. But, although the proportion between the different classes of real property has thus been altered, the burden does not fall the less exclusively upon real as compared with personal property; and the Committee feel it incumbent on them to remind the House, that neither the law nor the spirit of the consti tution originally contemplated so partial a system of taxation. The poor-law of Elizabeth, and the land-tax of William and Mary, embraced every description of in come; but, in consequence of the comparative facility of rating visible property, and the small amount of income derived from other sources in the early period of their assessment, personalty seems to have escaped its legal share of contribution to the public service. It is neces sary, however, to observe that the liability of stock in trade was continued by law to a late period, and is, up to the present day, only suspended by an annual act of exemption. The Committee have further directed their attention to the charges of a public nature, from which real pro perty has become exempt, while property other than real remains liable:- 1. Legacy and Probate Duty.—Freeholds are exempt from legacy and probate ditty. The Committee have not been able to ascertain the exact amount of legacy and probate duty paid by leasehold property ; but they feel it their duty to draw attention to the fact that lease holds are not only liable to the stamp duties on death gs wi h the property inter cites, but also to the probate and legacy duty. Nor can the Committee avoid reminding the House, that legacy duty is paid in every case where the testator has devised his lands to be sold ; and, according to the evidence of Mr. Baxter, a solicitor of very great practice, nine will, out of ten, in the middle ranks of life, convert the whole land into personalty for the purpose of division. The evidence of Mr. Pressly tends to confirm the previous evidence of Mr. Baxter, that a considerable portion of the legacy duty is raised on freeholds devised to be sold for the purpose of division. He witnesses that Mr. Trevor, the controller of the legacy-duty, estimates it (the portion raised on freeholds devised to be sold) at five-twelfths of the amount. Assuming the legacy duty to be 1,200,000/ ., he estim a t es t h e proportion of duty arising from real continue a, estate at 500,0001. "I think," the "he has put it too high. Ido not thiwngnutheasst a fourth, or scarcely a fourth, of the 120,00 more w. de an duty arises from land." The witness, however e t c 2: not include leasehold property in his calculation ', being liable to both probate and legacy dut.- ,„„, - ; ie ad ed to th e above-ntenttoned estimate bef : " e at the full po rt i on of the legacy duty ar ,si ore e of the proceeds' of the l an d. ng out hr Jeses are to the far 2. Tax on horses.—Husbandr A i t zifieturer and so mer what machinery is to they other far as the latter is exempt fro, water, or The _ation, to the same w m h e .e r .t t h o , b r e. of steam. fixed machinery of is rated with ',is buildings, for the purposes o f power, tax and of local taxation, on the principle of the manufacturer, algh t the fo r the the j a n m e 7u e n; of rr,mt which would be given by a solvent tenant tor their use ; and the thrashing machine and ether fixed machinery for the farmer is rated with his e. The aoveaele r machieury of themanufacturer and it s prorate are exempt from such ratine, buildings, and the rest of his farm on t he s ame principle ,T, while the arable 'wad of the farm e r is rated at the improved value given to it beyond it s natura l v alue by the introduction of the plough upon it, w hi c h va l ue would cease it' the plough were withdra wn f rom i t ; an d thus, by rating his property on the increased value produced by the use of his moveable machinery, the latter is indirecly, but not less effeetivelf, taxed, as well as his fixed machinery. It has been urged, that as trade hor-es are liable to taxation, the absence of duty on husbandry horses constitutes a spe cial exemption. There is, however, this difference be tween them, that the forint r cannot be considered in the light of machinery where they are not used for the purposes of production ; arid as the tax on the farmer's horse was, in effect, a tax upon his plough, it consti tuted a peculiar burden upon the machinery of the agri culturist, from which that of all other manufacturers was free ; and the 'removal of it cannot fairly be con sidered as a special exemption, though in some instances where it is retained on horses used in trade, the con tinuance of it May perhaps be held to be a peculiar burden on those trailers. It should also be noticed, that the farmer cuff ra indirectly to a considerable extent by th e tax on horses, inasmuch as it tends to limit the number k.. pt, and consequently the de mand for t h e animal, as well as .for .the.. produce of the land rclaired f,A. his sustenance. The (..;wiimit. THE SUN, LONDON, THURSDAY EVENING, JUNE 4, 184 RAILWAY COMMITTEE shares had fallen in value, and he for one was, therefore, of opinion that the schemes were not approved of by the public, and would not prove profitable. The CHAIRMAN having explained the reason of the fall in the value of the shares (observing at the same time that the very same circumstance had happened to every new railway company in the kingdom), and made other statements. (YESTERDAY.) GROUP I. HOUSE Op LORDS. LONDON AND YORK (CAMBRIDGE AND LINCOLN EXTENSION). Mr. Leather, the engineer to the line, was examined this morning by Mr. BAINES—He stated that the line fer a con siderable distance had gradients of the most favourable cha racter-4 in 1,000 for fourteen miles, and the remainder averaging from lin 560 to 1 in 360. The cost of construc tion was 860,0001. It was proposed to cross the river Ouse by means of swing-bridges. There was very little opposition on the part of the landowners. Cross-examined by Sergeant WRANGIIAM, on behalf of the London and York—There would be a delay of sixteen mi nutes with every train at the swing -bridges, when the bridges were required to be swung for the purpose of allowing vessels to pass. Mr. TURNER said he was now quite satisfied of the desirableness of prosecuting the schemes with vigour and he should therefore move the resolution propos3 by the Chairman. - The resolution, having been seconded, and a few desul tory observations having been made by SOll3O shareholders, was put and carried, there being in favour of the schemes 1 ,289,2501., and against, 3,2501. Thanks were then voted and unanimously passed to the Chairman, which having been acknowledged, the meeting separated. Cross-examined by Mr. HILDYARD, for the Eastern Counties—The line from Selby to York, as proposed by the Eastern Counties, has as favourable gradients as his own line. GRAVE:'END AN!) ROCHESTER RAILWAY. A general meeting of this Company was called for yes terday morning, at the George and Vulture Tavern, but it was only held pro formci, and the business stands ad journed till the next general meeting, which is to be held on the 17th inst., when business of importance is to be brought forward. At this stage of the procedings the Noble Chairman inti mated that their Lordships thought an insuperable objec tion to this line was found in its proposal to cross the Ouse, as there was no 'ecurity to the public that the Lords of the Admiralty might not also require the two additional bridges proposed to be constructed by the line over another part of the Ouse to be also swing bridges, and unles the counsel could bring forward evidence of a nature to rent.ve that uncertainty, he thought it useless to proceed with the further examination of the witness. Mr. BAINES re-examined the witness, but nothing material was elicited, and their Lordships then adjourned. SOUTH WALES RAILWAY. A special meeting of the shareholders in this undertaking was held yesterday at the Paddington Station of the Great Western Railway, in compliance with the sessional orders, for the purpos of taking into consideration the drafts of the following Bills now before Parliament : " A Bill for completing the line of the South Wales Rail way, and to authorise the construction of an extension and certain alterations of the said railway, and certain Branch Railways in connexion therewith ;" by which Bill power is proposed to be conferred on the said South Wales Railway Company to make certain deviations in the line of railway as now authorised, and to extend the same, and to enable the Comp -lily to rent or purchase the Forest of Dean Railway, and the Severn and Wye Railway and Canal, and for ocher purposes. " A Bill for making a Railway from Gloucester to the Monmouth and Hereford Railway, and to the South Wales Railway at Awre, to be called the Glou cester and Dean Forest Railway ;" by which Bill power is proposed to be conferred on the South Wales Railway Company, to subscribe towards the said intended Glou cester and Dean Forest Railway, and to purchase or lease the same. " A Bill for making a Railway from Llangynwyd to Margam by a Company to be called the Llynvy Valley Railway Company ;" by which Bill power is proposed to be conferred on the South Wales Railway Company to purchase or lease the said last-mentioned intended railway. " A Bill for making Railways to connect the Saunders foot Railway with the South Wales Railway, with the har bour of Saundersfoot, and with the town of Tenby, to be called the Tenby, Saundersfoot, and South Wales Rail way, and for other purposes ;" by which Bill powers are proposed to be conferred on the South Wsles Railway Company of purchasing or leasing the undertaking by the said last-mentioned Bill proposed to be authorised, and of raising money for the completion of such pur chase, or for executing the works therein referred to. " A Bill for making a railway from the South Wales Railway, at or near the town of Neath, to Merthyr Tydfil, with branches, to be called the Vale of Neath Railway ;" by which Bill powers are proposed to be conferred on the South Wales R.'ilway Company of purchasing or leasing the undertaking by the said last-mentioned Bill proposed to be authorised, and of raising money for such purposes. The chair was taken at 12 o'clock precisely. The SECRETARY (Mr. Armstrong) having read the notices convening the meeting, C. RUSSEL, Esq. (chairman) said that the object of the shareholders having been called together was in consequence of the sessional orders of Parl'ament. The South Worcester proposed to cross the Severn ; the Committee of the House of Commons, however, thought proper to re ohibit that mode of crossing, although fully recommended by the engineer of the Admiralty. The ocher alternative for crossing the Severn was that offered by the Gloucester and Forest of Dean Railway, of which they now proposed to avail themselves. The Committee decided that the agreement made with the Brilhip Vale Railway should be clogged with a condition, that they should purchase the Severn and Wye Railway. The committee of management, however, could not think of complying with this unprecedented request, and have, therefore, thought proper to abandon the Bill for the present. The tunnel near Malvern had also been thrown out by the Committee. Thess three schemes having been rejected, the only course left for the Committee was to obtain a line from the south of Wales, in connexion with the metropolis, by the way of Glou cester. This scheme the committee of management had now obtained by means of the Bills which would be submitted to the meeting. The SECRETARY then read the abstract and shor titles of the South Wales Railway, Gloucester and Forest of Dean Railway, Llynvi Valley Railway, Tenby and Saundersfoot Railway, and Vale of Neath Railway. The CHAIRMAN then read the resolution approving of these Bills. W. ROCRE, Esq. proposed, and Mr. IRONMONGER se conded the resolution, which was carried unanimously. The CHAIRMAN then said, that it would be necessary, in his opinion, to add a clause to the resolution just passed, which would be to the following effect :—" That this meeting authorises the directors to agree to such alterations in the said Bills as may be deemed expedient during their progress through Parliament." This resolution was moved accordingly, and unani mously agreed to. Mr. ROACH then said that as it wanted a few minutes to one o'clock (the time announced for the second meeting), he should feel obliged to the Chairman if he would briefly state what were the intentions of the directors with respect to, and the progress of, the new works, because in the country the general opinion was that there was little or no progress made in them, and in fact some despaired of their ever being completed. That, however, was not his opinion, but he was satisfied of this, that the people of the country held that opinion. The CHAIRMAN said he could assure the meeting that it was the intention of the directors to proceed with the works in question with as much rapidity as they pos sibly could, consistent with the general interest of the proprietors. He might state that the directors had already entered into three contracts—two with respect to the works at Newport, ex tending over a length of six and - three-quarter miles, ,aid another with regard: to SWansea, which extended over a length of .two miles. One of the 'contracts at Newport embraced a tunnel. Now those three con tracts embraced the heaviest of the works on the line ; they were, iu fact, the key to the whole. It was hardly necessary to say that the directors deemed it prudent to complete the heavy works before they entered upon those of minor im portance. However, he could assure the Honourable Proprietor that every attention should be paid to his suggestions, and care would be taken that the works should be prosecuted with the utmost activity. Mr. ROACH again begged to assure the lion. Chair man that his only object in alluding to the progress of the works was, that the people in the country might have the benefit of the Chairman's statement on the subject, VALE OF NEATH RAILWAY. SPECIAL MEETING. A special meeting of the proprietors and shareholders of this line took place this yesterday, at three o'clock, at the Company s Offices, 449, West Strand ; Louis \rigors in the chair. The meeting was called in pursuance of the ses sional orders, and it was unanimous in assenting to the further proceeding with the Bill in Parliament. The CHAIRMAN observed that the Bill had been read a second time, and would go into Committee on the 15th of the present month. There were 10,796 shares present and the whole number of shares issued 275,000, so that the meeting was perfectly legal. LAW INTELLIGENCE. COURT OF QUEEN'S BENCH, June 3. A considerable time was occupied to-day in the hear ing of a case in which the governors or ta ustees of the Borough•road Institution sought to have their esta blishment exempted from a local parish tax. After a long argument, The COURT decided that the institution did not come within the exemptions contemplated by the Act. (Sittings in Banco.) THE QUEEN V. JAMES GRIFFIS. This was an appeal against a conviction, upon the ground of illegality. It appeared that the appellant, James Griffis, was convicted for having, in the parish of Collington, in the county of Devon, a dog and gun in his possession for the purpose of taking and killing game. The convic• tion was for three calendar months ; and it was objected that it was bad on the face of it. inasmuch as it was made by one commissioner instead of before two—the one commissioner who committed not being a justice of the peace. The law required that one commissioner, to have jurisdiction, should be a justice of the peace, and if not a justice, he should not adjudicate without the presence and co operation of another commissoner; two cornmisioners, not being justices, being armed with sufficient power to convict. Mr. GREENWOOD argued in support of the coviction, citing several cases in support of his argument, and submitted to the Court that the Act of the Commis sioner, under all the circumstances, was leLal, and that the conviction ought to be affirmed. Mr. MERRIVALE, with whom was Mr. CORNISH, con tended that the conviction was bad, upon the grounds above stated, and The Court, looking at all the facts, ruled that the ob jection was good, and that the conviction could not ba sustained. The Court was occupied during the greater part of the remaining portion of the day in hearing arguments in pauper cases of removal and settlement, in several of which their Lordships gave a decision. BAIL COURT, June 3. In this Court to day several applications were made, but all of them devoid of public interest. One was a case in which a motion was made for a writ for a dis iringas for 5,0001. against a party who was alleged to have sold his goods and gone abroad, in consequence of embarrassments in which he was involved, by reason of railway speculation. He (the defendant), whose name was Wake, alleged that he had never heard of any pro ceedings being taken against him, and in answer to the Court, as to how he had come by the knowledge of it, he said he had heard of it on a Sunday, but that legally he had not. The present application was for a writ of outlawry against him, as it was alleged he was not ex pected to return, and that in several such cases Sunday had been held to be a legal day. The COURT granted the rule. Mr. Lunt moved for a mandamus, commanding the Thames Haven Railway and Dock Company to pay a party the amount of a judgment he had obtained against them, and prayed that it might be granted at once, as the Bill of the Company would expire in July. The COURT granted the rule, but said it should be in the ordinary way. THE QUEEN V. HART. In this case an application was made to remove an in dictment laid against the defendant for perjury from the sessions to the assizes. The allegation was that defendant had personated the plaintiff at an election.— Granted. The next was a common jury case, in which the plaintiff and defendant stood in the relative position of building contractor and employer. When the case had gone on for some time, it was agreed to refer it. The Court rose at an early hour. SECONDARIES' COURT, June 3. (Before Mr. Secondary POTTER.) IN RE FREDERICK CHARLES PARRY. OUTLAWRY AND EXTENT.—III this case the jury were empanelled under a Crown extent, to ascertain what property the defendant was possessed of within the City of London. The solicitor stated the case. The defendant had for- merly been one of the registrars in the Court of Bank ruptcy, and had retired on a pension of 6661. per annum. An action had boen brought against him, and ultimately the plaintiff in the suit took proceedings under which the defendant was outlawed, and all his property had become forfeited to • the Crown ; it would therefore be only necessary to prove by a clerk of the Bank of Eng - gland that the defendant was entitled under an order of the Lord Chancellor to the above amounts out of funds in their hands. Mr. EVANS, from the Bank of England, proved the fact. The SECONDARY, in summing up, said the jury would find a verdict for the Crown, to which the property fell: what would ultimately. be done with, it was no part of the present inquiry. The jurj accordingly gave a verdict for the Crown in the proper form. CHAPMAN AND ANOTHER V. FOWLER. The plaintiffs in this action were the proprietors of the Railway Director newspaper, and the defendant was a provisional or managing committeeman of the Ham mond Vale Coal and Iron Company, a mining speculation entered into during the last autumn. The defendant admitted his liability to pay part of the demand, and did not dispute the fairness of the charges, but denied having given in stru-tion to the advertising agent or collector for the insertion of the whole. The real point in the case was whether, when credit was given, a written or printed order was necessary. Several demands had been made at the office of the company for 17/ 55., and the Secre tary, Mr. Hughes, said it would be paid. Mr. Hooper, an advertising agent, said he had given some thousands of orders, and in very few instances was asked for a written one, nor did he ask for any of directors or others in general. On being served with the writ deferdant had admitted his liability. For the defendant it was urged that the Company had offered to pay any amount for which orders could be produced. Mr Hughes was now called, with a view of showing that he had given the orders to the amount of 61., which had been paid into Court. On cross-examination, however, he admitted that an order had been given for others, which he remembered on seeing it, and in other respects he did not shake the evidence of Dixon. The SECONDARY said that as a matter of law it was not necessary that the order should be given in writing, although it was better to have it as a matter of pre caution; the main question in this case was whether a cer tain order had been given by Mr. Hughes for the inser tion of a long advertisement or by one of his clerks by accident, but that the draft or copy had got into plaintiff's hands was quite clear, and also that they bad inserted it. The jury, after a short consultation, gave a verdict for the plaintiffs. HUMFREY—I wish to ask, Mr. Chairman, whether those Bills limit the South Wales line to any particular gauge. The Citantmax—l believe there is no clause whatever of that sort. The South I , ‘ ales is committed, you know, by the Bill that they have already obtained—they are a brokd gauge railway. I should think, as a matter of l'ea , on and common sense, that that will be the gauge of every railway that may flow into it. Mr. HUMFREY thought that, as the Bill was about to be altered, it would be well now to insert a clause giving the proprietors power to alter the gauge as they might hereafter think desirable. The CHAIRMAN said that the question of gauge would be settled by Parliament before these Bills could receive the sanction of the Legislature ; and, of course, what• ever determination they might come to must guide the course of the proprietors. At the same time, he must observe, that he c mild no t f or one mo ment entert a i n t h e notion that Parliament would compel them to alter their present broad gauge. Mr. HUMFREY begged to differ from the Chairman. The CH AIRMAN — However, before these Bills can be brough t to a conclusion, we shall know the decision both of the Government and the Legislature upon that question. lam informed that there is no clause in the South Wales Act that binds us to any gauge. As it still wanted twenty minutes of the time an nounced in the advertisement for the holding of the second meeting, the meeting adjourned until that time. At one o'clock The CHAIRMAN OF THE BOARD again took the chair, and said that they were assembled for the special purpose of carrying into effect the sessional orders of both Houses of Parliament of this year. Now by those sessional orders they would be aware that it was required that a public meeting of a new railway com pany should convened, at which there should be re presented, ether in person or by proxy, one-third of the shareholders of the company, and that of that one•third there should be a majority of two-fifths at least in favou r of the prosecution of the scheme before the Le eislature would sanction' it. The capital of the South Wales Company now amounted to 3,000,000/. ; the quantity, therefore, that must be represented at the meeting was 1,000,000/. Now, in proxies, they had re ceived the note,' of the holders of shares amounting to 1,289,250/., independently of the shares of the proprietors who were then present, in favour of the scheme. There could be no quest i on, therefore, that they were a properly-constituted meeting. After the ob servations that he had already made at th e p rep would, to make previous meeting it perh a p s , b e unnecessary for any further statements upon the present occasion. He then read the resolution approving of the prosecution of the works. In reply to a SHAREHOLDER, The ChAIRMAN said that the Committee had ex punged the clause with reference to the Severn, and they would now have to go would involv e an additional outlay, as the line would be round by Gloucester, which 17 miles longer than original! intended. Mr. TURNER, said that he Y should like to have some information from the Chairman, directors,. or engineers, as to the desirablenes s of going forward with the pro pond 13ills, Since the last report of the directors the POLICE INTELLIGENCE. MANSION-HOUSE. A savage-looking fellow, named Florence Leary, was brought up, charged with having scalded William Tut hill in a dreadful manner. The complainant has been since his calamity, which took place about seven or eight weeks ago, under me dical treatment, and was not able to move from the hos pital until Friday last. He and the prisoner have been long considered to be quarrelsome fellows. The complainant said that he was a tailor, and had known the prisoner for about sixteen or eighteen years. A little after eleven o'clock on the night of Wednesday, the Bth of April, he went into the tap-room of the Box Tree public-house, Gravel-lane, Houndsditcb, and sat down near the prisoner. He was hardly seated when the prisoner said to him, , t what did you mean by .offend ing my wife last night, and what did you c a l lth( cause me an informer for ?" Witness replied, "you e of having two men apprehended as d e s erters, and Icon sider you, therefore, an informer:' The moment Witness used these words the pris , b cn le e d r s h t i r m uck up h , i , m n i t n he a most desperate manner, ground. Witness got up ar a i t d ul t t u Xd to defend himself, but was again knocked down by the prisoner, who knelt upon his breast, dragged him to the fire-place, and turn ing the tap of the boiler, which was on the fire, let the boiling water over him for about half a minute, and scalded him in the most awful manner on the bully and thighs. In dreadful agony witness endeavoured to rise, but the prisoner, not satisfied with having inflicted such punishment, gave him a most unmerciful kick on the face, which floored him in a state of insensibility. Some people in the room then lifted the prisoner up. and took him (witness) to his home, and from thence he was taken to the hospital, where his sufferings were almost in tole, able. William Tuggctt, who happened to he in the public house on the night off' Oat) quarrel, dep4seci to the cu. rectness of the above statement, and said the prisoner showed the most determined resolution to scald the life out of him. Other witnesses confirmed the account of the prisoner's brutality. He was committed for tiral, and the City solicitor was directed to prosecute him. IREL AND. /BUN, JUNE I.—The season of spring has entirely pass ?d away, and summer has suddenly come upon us with more than ordinary maturity and intenseness. Excessive heat at this early period is, however, not by any means an unprecedented circumstance, and it is well remembered and often mentioned by aged persons, that the few first days of June, '93 (a memorable period on other accounts), were perhaps the very hottest ever known in Ireland NATIONAL ASSOCIATION. At one o'cl , ck, at the instance ofllr. O'Connell, Mr. IL Grattan. M.P., took the chair. Mr. GRITTAN. as Chairman, deprecated disunion among repealers, and cautioned them against "danger ous enemies," bath at home and abroad, especially when they had to contend against a Ministry, whom he de nounced as " desperate gamblers." The only reason, he said, why they had not pounced upon the repealers, was because the ropealers had not violated the law. The Hon. Gentleman then launched out into a great variety of subjects, none of them, however, either very new, or set forth by any new lights. Mr. Creagh acted as secretary, in the absence of Mr. Ray. Mr. O ' CONNELL then rose, and was loudly cheered. He would begin with the money.—(Cheers.) He had to read a letter from the Archbishop of Tuara—(Cheers)— and as there were many compliments to himself in it, he must request of the audience to blit , h for him.— (Lqughter.) He then read the letter, which, including •he Archbishop's own subscription of 31., enclo-ed a con tribution to the funds of the Association of 130/. (Cheers.) This wis the amount of a collection made from among the clergy of the Arch-dioceses. There were many passages in the epistle of very decided flattery to wards the Liberator. Mr. O ' CONNELL-I have another Bishop for you.— (Hear.) Here is a letter from Dr. Cantwell, Bishop of Meath, with a sum of 51. The Hon. Gentleman then read the letter. There were several other letters ;—the next from Dr. Maginnon, the Roman Catholic Bishop of Derry, for warding a contribution of 151. (Cheers.) There was a letter from Wexford, which menaced certain deprivation to all the representatives of that county, who would not take the Repeal pledge There was else a letter from a gentleman, who desired his name not to be mentioned, with a donation of 601. Mr O'Connell, however, proclaimed the gentleman's name and address to be a Mr. Francis Farrell. of North Anne -street. The money, he said, was handed in by a very b , nutiful and accomplished young lady, and he pro posed three cheers for her.—(Cheers.) After some time, Mr. O'CONNELL rose and said he was about to propose a tribute of national gratitude to William Smith O'Brien.—(Great cheering.) He had been reading letters very complimentary to himself, and he was not ashamed to read them, because he had l ong laboured for his r e li g i on , an d hose who had suffered disfranchisement on that account, as well a s himself. As a repealer, he belonged to nn sect. but was the advocate of Irishmen of every persuasion. Now Mr. W. S. O'Brien was an advocate and a patriot of the same class.—(Hear, He had conse to their help at the most critical moment —in the hour of peril. Others would join them in their prosperity, but he was the friend in need.—(Hear, hear.) %fr. O'Connell then enlarged upon the merits of Mr. O'Brien, particularly as a working, practical men. He felt the great ,, st pleasure in proclaiming the great debt of gratitude they owed him. He had spent five-and twenty days in prison for their sakes. Would they not all join in paying a tribute to him P—(" We will, we will.") It was false to say that there was any division among them. He had no jealousy of Mr. O'Brien. Nay, he would be delighted to see him their leader.--(Hear, hear.) The Hon. Gentleman then read a resolution of confiience in Mr. O'Brien, and also one to request his attendance at a public banquet, to be given in his ho nour, and also to give him a grand procession and re ception on his entrance into Dublin on the day of the banquet. —(Repeated cheers.) The names of the Com mittee to take charge of the affairs were then read. They included all the leading personages of both sections of the repeal cause. Mr. O'CONNELL next proposed that Mr. O'Brien's fees, on being discharged from custody, should, with Mr. O'Brien's permission, be paid out of the funds of the Association, which was agreed to. The Learned Gen tleman next read a lecture to some Liverpool Repealer, who had made use of some dangerous language at a public meeting. He utterly condemned all violence, or violations of law of any sort. Mr. STEEL, as a London repeal warden, requested that his London brethren would take warning by this proceeding - Mr. O'ooNNELL—I believe I am making too many speeches to-day.—(No. no.) He had to speak of thepros pects of the repeal cause. He would begin with the Coercion Bill. He denounced the discu.sion which it had drawn forth in the House of Lords. They did not forget Lord Melbourne's insulting letter, nor that " coxcomb Lord," Lord St. Germans. In the Commons they had' for nine nights fought against the Bill—and never was there better speaking on the side of. Ireland. They had ob tained the greatest moral victory over the Government. He now called for the attendance of every Irish Mem ber in the House of Commons on Monday next. They would never allow the Government to carry the Bill— not before Christmas, at all events.—(A laugh.) In other respects the Government promised some useful measures. If the tenant-right were legally established, it would be a great boon to Ireland. The Bill restrict- ing the landlord's power of ejectment, would also be a most useful measure, as would that reducing the stamp duty on leases. But to what did they owe even the promise of these things ? Why, to the Conciliation Hall and the repealers.—(Cheers.) The repeal rent for the week was then announced to be 3551. 16s. 54.. and at a quarter to three o'clock the meeting adjourned to Monday next. STATE OF TRADE. MANCHESTER, JUNE 2.—Owing to the Whitsun ho lidays, there is very little business doing this week ; but prices, both of goods and yarn, are very firm ; and there is a decidedly improved feeling in the market, with a confident anticipation of a decided increase of business as soon as the holidays are over. RocanALE. JUNE I.—We have had rather more busi ness doing to-day, and prices a shade better than on the preceding Monday. The wool-market has been steady, and prices firm. HU - DDEASFIELD, JUNE 2.—There is only one opinion as regards our market to-day, namely, that there is a complete dearth of business. The last American packet brought orders for vesting, which our merchants are giving out, without which manufacturers would be almost at a stand still. LEEDS, JUNE 2.—Owing to this day being half holiday, the- attendance at onr-•market has been thin and the business transacted of . very lath; moment. M anehester Guardian. SUICIDE.—The following melancholy case of suicide occurred at Gloucester on Saturday last :—Mr. George Beard, the landlord of the Star Inn, and a large boat-owner and coal-merchant, had been indulging too freely with liquor on Friday morning last, notwithstanding which he went to the Lower George Inn, to the anniversary dinner of the Druid% of which society he was a member. There he also drank freely, but went home about nine o'clock. He there became very quarrelsome, and went so far as to strike his wife, after which he left the house, swearing he would never enter it again. After having called at two or three places, at each of which he took " another glass," he got back to the Lower George, when the landlord seeing the state he was in, very kindly, and with a great deal of difficulty, induced him to go to bed, and afterwards went into his room to see that all was right, when he appeared to be very fast asleep. About ten o'clock on Saturday morning the land lord took up some coffee for him, when, to his great horror and astonishment, he found him fastened up to the bed-post, and quite dead. He had tied a large scarf to the bed-post and round his neck, with what in bargemen's phrase is termed a bowling knot, and had then apparently fallen for ward from the bed, as his legs were quite doubled under him, and his elbow resting on the bed ; but being a very heavy man, his great weight had drawn the knot up tight, and occasioned strangulation. No cause but drunkenness can be assigned for this melancholy circumstance, as he was in very good circumstances, and had a good business. We are sorry to add that a widow and six young children are left to deplore his untimely end. A coroner's inquest was held on the body on Saturday, when the jury returned a ver dict of Temporary Insanity. RAILWAY ACCIDENT.—NEWCASTLE-ON TYNE, MON DAY NIGHT.—An accident occurred this evening on the New castle and North Shields Railway, at the Newcastle termi nus, bet fortunately without any serious consequences to life or property. The seven o'clock train from Shields, heavily laden with passengers, overshot the station, and ran with tremendous force into a stone building, used as a ware house at the end of the line. The engine struck the gable corner, and brought down nearly a third of the building, which it penetrated about a yard, when it stopped, being little more than a couple of yard. from the edge of the coal depot, a fearful precipice 15 or 16 feet below the level of the line. The engine was partially covered with the deb 7 which arrested its progress, or the catastrophe wouldhatliee been appalling, for if the engine and train had gone over precipice a serious loss of life would hav e e b As it fortunately happened, however, th turned off, and the warehouse checked * the m omentum eavd o it f babe th elen e . train. The shock was, of course, exrdtirieesemtaipeneleylelyala in w rm othm in ee g nt , oa a w n nnd d the screaming of the passeng ers, , young persons, was heard at some which soon causeda crowd ev e r,geotf the persons to passengers assemble. out as soon err as eew possiblees were broken aad closed The railway attendants,ornea displaced, and they were very soon detached from the engine and removed on to the oth er li ne. iAnothertafereoemd h s e engine bed. and attachedthat •to which had carriages accident, but ug b b r u o tth h e t power was insufficient to draw Winches were then applied, a n d on t h e en gine being lifted bars were placec. l under the whe e l s , an d on t the steam being applied it brought itself out, apparently having sustained very trifling damage. The accident would seem to have arisen from the great momentum of the train, which was unusually heavy. It being holiday time, a re markably fine day, and Shields races, many persons were induced to travel on the lin from Newcastle, and the car riages were crowded with persons returning. The engineer that ( st t a h t e es usual he turned off the steam at the O use B urn •b r id ge place), and on observing the train approach the station too rapidly he applied all the power of the break, but was unable to prevent the accident. Several of the pas sengers received severe blows, and two or three had slight abrasions; one lady fainted. All, however, were able to leave the station soon after the accident, and we have not heard of any serious case. EARLY POTATOES.—A dish of early potatoes was dug on the 27th ult., in the garden at Castle Toward, Argyle shire, which had not been forced in any way. The largest measured between six and seven inches in circumference, and two and a half dozen weighed 2lbs.—Glasgow Herald. We are informed that Mr. Maeready, the celebratgd tragedian, will pay a visit to this island in the month of August, and will perform a few of his best characters.— Guernsey Start THE LATE STEAM-BOAT COL LISION ON THE MERSEY. The inquest on the bodies of John Roche and Patrick ' Geoghan was resumed before the Borough Coroner yes terday morning. Mr. Harden and Mr. Myers attended, as before, on behalf of the captain, mate, and owners of the Sea Nymph ; and Mr. Duncan and Mr. Hassell for the captain and owners of the Rambler. Fourteen of the jury answered to their names ; the fifteenth bad met with an accident, and was unable to attend. Wm. Daniels, the pilot; W. Jones, sailor; J. Walker, fireman; J. M . Gregor, engineer; R. Campbell, car penter; and T. Hardigan, pig-jobber—who were all in the Rambler at the time of the collision—were examined on the part of the captain and owners of that vessel, and gave evidence similar to that detailed on the previous day, Samuel Easter was then called.—l am chief mate of the Sea Nymph. She is of 350-horse power. She sailed from the Clarence Dock at twenty minutes past ten o'clock on Monday night. I looked at my watch passing through the gates. We were bound for Warren , point, Newry. We had a general cargo on board, and from eighty to one hundred deck passengers. Captain Joseph Thompson is our commander. The night was fine and clear. The wind was moderate , and from the N.W. It was about a three-quarters flood tide when we started from the dock. We advertised to sail at half•past nine, but we were fifty minutes past our time. The tide carried us up the river, and the helm was put hard a-port to bring her head on. We took our course down the river, outside the vessels at anchor on the Cheshire shore, and we steered North and a little East. We passed a ship's length and a-half outside the coal hulk, which is stationed off the Magazines, and from which the New B r i g ht on vesse l s are suppl i e d with coals. We then made for the Rock Light, which was about a-half or three quarters of a point on our star board bow. I was on the forecastle head ; and, shortly after passing the coal hulk, I saw a light passing round the Rock Lighthouse. It proved to be the Rambler's masthead light. I reported the light to the captain, and asked him if he saw it. He s--,id, "I do—all right. The light shot across from the Lighthouse at a tremen dous rate. I did not hear the captain speak. for he was 100 feet from me. The next thing I heard was the blowing off of the steam. The captain was on the bridge between the paddle-boxes. In about a minuet and a half after I had spoken to the captain, I observed the Ramble's starboard bow white light, and then I knew that it was a steamer. I then called out to the captain again, and told him that it was best to keep the helm hard a port. I did not hear him make any answer, nor do I know whether he heard me or not. I rather think he did not, the steam was making such a noise. then saw the Rambler's red light on her larboard bow. I could then see the full length of the Rambler's hull, and that she was flying up to the westward, Kith her helm hard a-port. I could also notice our vessel's bead by the Rock light, going off to the eastward, but we had lost a great deal of our way by this time We were only going at the rate of three or four knots an hour. I sung out to the captain again that it was impossible for the vessels to clear in the way they were gcing, for with both helms a-port, they were running fairly into each other. The captain never answered and in half A minute afterwards the collision took place. We struck her nearly stem on on her larboard bow. We were en tangled together about half a minute. I then went be low, after we got clear of her, to see if we were making water anywhere. I found the stem, the cutwater, and both bows zone. I came up again and told the captain he had better run her ashore or into clock, but he would not do that, but run his bowsprit into the rigging of the Rambler aft. The captain of our vessel then called to know whether he could render assistance to the Ram bler, but whether any or what answer was made I knout not. We then put back to the Clarence Dock. By Mr. Harden—l have never seen our captain the worse for liquor these five years, and I say emphatically that he was sober on Monday night. L. Hogan, seaman, and J. Hagan, second mate of the Sea Nymph, corroborated Easter's evidence, after which the inquiry was adjourned to this day (Tuesday). Liverpool Times of Tuesday. CHEAP RAILWAY AND STEAM TRIPS FOR WHITSUNTIDE. The development of the railway system is greatly en couraging the extension of cheap ra il wa y t r ips and marine excursions ; which, although for the most part really afforded to the public at a low price, ar e re munerative to the railw a y com p an i es b y t h e i m mense numbers of persons they attract. So numerous have neon these arrangements, with reference to the present annual holiday week of Manchester, that it would oc cupy more space than we can afford, to specify thew all. Suffice it to say, that cheap. railway trips have been planned, affording -to those availing themselves of these opportunities to escape from Manchester, periods varying from one to ten days, for visits to London ; to Liverpool ; to Lythata, Blackpool, and Fleetwood; to Alderley, and other places on the Birmingham line, &c. The marine cheap trips have been to Glasgow (via Fleetwood and Ardrossan); to the Isle of Man, from Fleetwood; to Ulverstone, from Fleetwood; besides various excursi on tr i ps f rom Liver pool. Besides the cheap trips, of which any any person may avail himself, much has been done by special contract on the part of the conductors of Sunday schools with the railway compa nies, for special trains at low fares, to convey large bodies of children to various rural spots on the different lines diverging from Manchester into the North and West of this county, and into Yorkshire and Cheshire. The swift boats to Altrincham, Bowdon, and Dunham, have also been much in request for holiday parties to Dunham Park and the neighbourhood, and the various omnibuses to places distant a few miles from Man chester, have been filled inside and out both on Mon day and yesterday. These various means of transit )ake Manchester during Whitsuntide the scene of an extraordinary ebb and flow of population. Fast as our citizens pour out by every iron outlet, and by the waterways and roadways, in search of rural ehjoyments, —as rapidly as they rush out of this immense brick Babylon, " to seek fresh fields and pastures new,"' — so rapidly does the influx of visitors from the coun try for thirty miles round, roll a still larger human tide into this great town. Then the stream that pours forth every noon towards Kersal Moor, and flows back at night, its life-springs almost choked with the dust of that dustiest spot in her Majesty's dominions, is a scene not without a deep interest of its own, fur the intelligent stranger, the philosopher, the statist, and philanthropist. The bright, clear weather, though attended with so much heat, has contributed much to the enjoyment of this uni versal holiday. And well is it, for so industrious and laborious a community as our's, that there is one week in the year when, by mutual consent, almost every one ceases from labour, and seeks enjoyment with that zest which only labour can know ; for such a holiday is indeed a luxury rarely, perhaps, too rarely, enjoyed. So far as we can judge, the rail ways are promoting greatly both the increased i n flux of country visitors to Manchester, and the rapidly spreading efflux of those who prefer some rural haunt, ,or a,tounto ,some, distant, part, of the. ,kingdom,,.to the noisy sports of the.race-course. Thus, in every opposite ways, the railways are mighty agents in promoting the holiday enjoyments of the people.—Manchester Guardian. RAILWAY SHARE MAKKETS. LEEDS, JUNE 3. &rock ExcHANGE.—The sales are—Huddersfield and Manches ter, 10s. dis.—Leeds and Dewsbury, IIA p.—Leeds and TThirst,dis.—North British, Carlisl e B ranc h , 6 s. p. —Y ork an d Bat" Midland, East and West Ridin g , 10% p. —Ch e l ms f or d an d B ur y. 155' dis.—East Lancashire an d Ai redale Junct i on, 20s. d i s.— L e eds, Wakefield, and Midland, 6s. dis.—Leicest e r and B e df or d , 4 s . Gd. P —Lincoln, York, and Leeds, 18s. 6d. dis.—London and York, 6s. 6d dis.—London and Portsmouth, Is. (Hs. —London and Manchester (Rastrick), dis.—Manchester, Buxton, Matlock, and Midland , 21s. p.—Midland and Thlrsk, Junction, 21s. dis.—Northumberland and Lancashire Junction, 20s. dis.—North Staffordshire, 4 P. -- North Western, 6s. p.—West Riding Union, 41. 16s. 6d. HULL, JUNE 3. STOCK EXCEANGL.—The sales are—North British, Half Shares. 11 —Ditto, Carlisle, 31s. 6d.— Axholme, 30s. 6d.—Derby and Gains borough, 14s.—East Coast, 16s. 3d.—Grimsby, Louth, and Horn castle, 235. 6d.—Hull and Barnsley iotetion, 275. 3d.—Leicester and Bedford, 265. 9d.—Leicester and Birmingham, Bs.—Leicester and Tamworth, 26s.—Loudon and York, 2—Mslton and Driffield Junc tion, 445. 9d.—North Staffordshire, 6/. 26.—West Riding Union, 4/. 15s. 6d. HUDDERSFIELD, JUNE 3. STOCK EXCHANGE.—The sales are—York and North Midland Extension, 33%—Huddersfleld and Sheffield Junction, 184—North British, New, 11%—Great Eastern and Western, 20s. 6d.—Manches ter, Huddersfield, and Great Grimsby, 225. 6d.—North Staffordshir , 4 p.— London and York, 21. 6s.—Direct Northern, 365. YORK, Juin 3. STOCK ExcnANax.—The sales are—lpswich and Bury, 6—Leices. ter and Bedford, IL 6s.—Liverpool, Manchester, and Newcastle Junction, 2 1 4, —London and York, 2IA —Mallon and Drillleld Junc tion, 21. 3s. 6d.—Manchester, Buxton, Matlock, and Midland, a- Newcastle and Berwick, 25 —Newcastle and Darlington Exten sion, 9!—North British, Carlisle Extension, 1% —North Stafford shire, Si. Is.—Welsh Midland, 11. 3s.—West Riding Union, 41 . 165,- York and North Midland, New (East and West Riding), 11%. Yesterday Ibrahim Pacha paid his farewell visit to M. Guizot, and in the evening, at nine o'clock, went to the Royallooked 0 bservattcr& heavens vensthrough Highness, h w t ho e p wa o s w r e e r e f e u i l t ve e d ie lDiL A of the establishment.— Galignani. _BIRTIL9 bo on i s fe on o . f Mr. Benj am i n Williamson, of the Ash- Hawkey, Esq., Ist in of a st., sonat Rochester, th e wife of Henry Charles M. . On the Ist inst., at Kenni ng t on, the wife of Nowell Stowers, DK'. of a son. On the Ist inst., the w if e of Mr. Henry Hills, of West Barnes, m n t h e e o a l s d t , I D ns er t h'y t , h o e f w a Kingston, Surrey, of a son. On the Ist inst., at Ware Vicarage, Herts, Mrs. Blakesley, of a son. On the 2d inst , at Norwood, the lady of Mr. J. Maitland, of a son. On the 2d inst., at Gracechurch-street, Mrs. C. Ray, of a daughter. On the 2(1 inst., Mrs. C. Farlow, of the :-t ghgrand, of a son. Miles, O ntohfea2sdoinn.st., at Millfield-lane, Hiate-hill, Mrs. J. Johnson On the 2d inst., at Gloucester-place, Portman-square, the wife of Joseph Rouser, E sq . , of a daughter. ARRIED. On the 3d In s t., a t the Par is h Church, St. Marylebone, by the Veil' Rev. Dr. Thomas Bunbury Gough, Dean of Derry, the Hon. George S. Gough, of the Grenadier Guards, only son of the Right Bee: General Lord Gough, G.C.8., Commander-in-Chief in the Eas t Indies, to Jane, second daughter of the late George Arbuthnot, Esq.. of Eiderslie, Surrey, and Upper NVimpole-street, London. _..... DIED. ^',.•+ nit., at Kimberley, the Right Hon. John Lord Wode" home, aged 76. ti of December last, at Wellington, New Zealand, Harold 31., eo ,of macLeou, aged 24. On the 20th ult., R. ba:ca, the wife of Peter Yzarn, Esq., of Iterne hill, Surrey, aged t 3. On the 24th ult., Ann Hannah Richardson, daughter of Mrs. VIP of Long-lane, Bermondsey. On the 28th ult., Mr. Benjamin Edmonds, of Albion-grove, Barns bury-pork, Islington. of On the 30th ult., at Epsom, Hugh Montgomery Campbell, Esq., the Hones, Staffordshire. On the 30th ult., at Dorset-place, Clapham-road, Martin Forster , Esq., of Lawrence Pountney-place. On the 30th ult., at Ramsgate, John Lewis, the child of John Wagg, Esq., of Gloucester-place, Portman-square. steOpnhethn Leach, elstins E t. s , q. at Turnham-green, Mary Anne, relict of th e lute On Islington, the agedlst4 inst., s Mr. John Anthony Wiley, of Upp Isier-street, London: Printed and Published by 2,IUItDO YOUNG, of No. 112, Strand, Printer, at The Sun Office, 1 o. 112, Strand, in the rrec inct of the Sawn in tiao county or Walesa, Tivarsdgb / 11 " 46 184 G,