The Sun. — London, England, 1852-09-11 00:00:00

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IThe comedy of the Merchant's Wedding, revived last night, is a very delightful play, of a school of play s we can only hope to meet with now and again under the care of Mr. Phelps, and lengthy as it is, tkrougb its elaborate five acts, not for an instant tedious. But the quaintness of the language gives a special zast to the jests ; the characters are plentiful and original, and the interest is cleverly sustained by a s ymmetrical junction of two essentially distinct and elaborate plots. The story, cleverly complicated in the piece, can be simply told. Two affluent city Magnates—the characters our early dramatists always ee made ridiculou s f or th e b ene fi t of the court s id e o f the nttioetnwnn,— have two wild, roys t er i ng h e i rs . Th e o ld g in order to test the affection and orderli ness of the young gentlemen, sail away on a voyage to Greenwich and send up word that they have been drowned. The heirs are delighted at the news, and are detected in consequent rejoicings by the recovered testators. The one heir punishes his uncle for disin heritance by inveigling the old gentleman into a falla cious marriage, preliminary to which he has signed away his wealth to the imaginary wife, the heir's sister ; and the other heir gratifies his spite by lily lciC himself to an heiress, who turns out only the heiress's waiting maid. Then there is the plot of the first heir compelling a capricious lady to marry him by meeting the condition she has announced to all suitors —that she is only to be won by a stratagem. xe steals into her chamber at midnight (whence Kowley's title), and gives her the alternative of risk ingh. her reputat i on by awa k en i ng the house to turn I ,!rn out, or consen ti ng t o s i gn a p rom i se t o marry Benedick and Beatrice antagonism alone pre venting the declaration of mutual affection. This material, worked up into a well-developed whole of Plot, and counterplot, supplies an abundance of the necessary interest; and there is the distinguishing feature in th e pl a y, th a t a ll th e " part s " are characters. .. u relia, the coquettish beauty, is admirably repre sented by Miss Cooper; and Mr. Henry Marston, as p ▪ , I , ° "vell (Charles Kemble's part), acted with con -utornate excellence. , The dresses were carefully accurate ; and the ' c enry was new, and true enough to the London of 1638. BALLOON ASCENTS WITH ANIMALS. TO THE EDITOR OF THE SUE. tv ,' )111 1--As fair play has ever been the distinguished my of your journal, I trust you will excuse “ I to Y askin g you to permit me to make, through the reference of your columns, the following remarks in li e rence to the charge preferred against me at the estminster Police-court, a report of which appeared l b Your paper of the Bth instant. The alleged offence a s that of cruelly ill-treating, abusing, and torturing eriny used for the purpose of a balloon ascent from enlorne G ardens, of which I am the lessee • and I e t ft o nnot bu tfeel that, if I have rendered myself liable s uch a charge, lam utterly undeserving of that -.re ti n of support by which my enterprise and exer es'us for the amusement of the public have hitherto e n so liberally rewarded ; and, therefore, although thereport which appeared in your paper is substan `"Y correct , as far as it has gone, I am most anxious tot to only that the public should know that, previously the asce n t s i n ques ti on , I had every reason to be eve that n o thi ng lik e c ruelty or ill-treatment could „ e uri but that th e y s h o uld also be aware of the na ture and extent of the evidence by which I met the acc usation which has been investigated before Mr. "hen the subject of equestrian ascents for the amusementnotice of the public was first brought to my I required before I would entertain it to be at . 'axed that no cruelty or ill-treatment of the 11• 141 S would be involved; and I not only found that finof 150 similar ascents bad been safely made ePoitevin in Paris, but that previously to the rst „p * 3 _ yr those ascents in the Champ de Mars a commis to °n had been appointed by the French Government Oscertain whether there was any cruelty in the ex siLounition (and amongst the members of that commis poosra.ere some of the most eminent veterinary sur talti. in the French metropolis) ; after the most rigid t t h a tteto l .e r ,g Yi ati a l i ,e dd by practical experiments, reported in and it was only on receipt of that report fo rra ' a e Parisian magistrates permitted, as I am in ttarrui the ascents in that country. In addition to u sed j ' h had the opportunity, by seeing the ponies whet her Poitevin, of ascertaining for myself tir ""er their aerial voyages had produced any in floes effects ; and, so far from that being the case, h 3, n und that the animals appeared to be (as described pe ta 7 e of y our wee kly con temporaries) "as pam --•Lokia-, sleek-coted, refully-tended animals l ai w ere o ever g driven ina ca the haeton of a fashionable th 3' '" and I was informed that the mode by which f or e suspension was effected was so well calculated to t att ill . an entire, equalised, and perfect and secure g ra ti ng, that the French Government had actually me flatted M. Poitevin a patent for it, as an improve obe,_ upon any previous mode of effecting a similar thi e e eti and although the rules of evidence prevented ti oa s e facts from being fully shown on the investiga the" at the Westminster Police-court, I submit that to form a sufficient justification for my assenting km _ e adoption of this mode of contributing to the a u sernent of the people. fore reference to the charge which was investigated tetlesriteblkltour.grnold, I would observe that, as the wit whom it is endeavoured to fix me with e , t Y is Mr. Dews, I wish that his evidence should e et P e ' r tned in juata• position with that of the eminent b e h_s:ary surgeons the were called on my ralitait in order that public . may be able to esti itTe the testimony on both sides at its proper value. r. pa ws , as your report states, says the effect of s being thus taken up attached to a balloon Uld be t o produce " a compression of the abdominal vis e a , c a er las congestion of the blood vessels in the hinder eitreuiitiea, extravasation in the peritouean lining of ~_llg-r isebtitdodnaeai o en, of pain internal bru ises, and g ivin g pain and suffering to the animal." I respectfully request the insertion of the fol • -- g extracts from the notes of the short-hand tress Writer f ela tP : ll3 37ed by me on the occasion, the correct enelos-e 9 ; 0 ",.` e ,,, h r, is verified by his certificate, which I Glia-raur satisfaction. 14 yea' years learn, a veterinary surgeon, in practice for . Whichis asked —'• Have you seen the manner in balloon the horses were harnessed and attached to the itia aa , While ascending ? A. I have.—Q. In your wail:tuts would tbey suffer from injury or terror Thet; being so strapped ? A. I should say not. t ue questions were asked about compression and negation and extravasation, to all of which he gave 14 t t' ll gative • "Q. It there had been an extraysation p a p a Peritonean lining of the abdomen, would the tio ":es have been well ? A. I should say certainly r ave examined them yesterday, and they were in a a son e !ly healthy state.'Hall, a veterinary sur ratia"n extensive practice or 16 years, after corrobod aztal kr. Gillham as to compression, congestion, an . a en ` a vasation, is asked, " Have you heard the evi ese:e given by Monsieur Poitevin with regard to the and descent ? A. Yes.—Q. Have you seen tia horses harnessed, and the mode in which they are y o :eci to the car of the balloon ?A. Yes.—Q- In tid a l* judgment, taking all the circumstances into con frotiiraton, d o horses suffer pain, torture, or injcury, cal m that mode of transit through the air ? A. . er 81147„nnt ; I have had a horse for seven years in a Itt ahi tt a t n well content that the merits of the t case t. bat h : be judged by the relative value of the esi ot;•7l, °E men like Messrs. Hall and Gillbam on the few -411d, and of Mr. Dews on the other, without re lioi:bfa to the evidence of Madame and Monsieur liae a l v a i ns to whom, however, although they may be tea,il" interested parties, I trust the public will ex. tha t ~L ue Courtesy of believing them , w hen the y state he ar ,",,POn the descent the ponies bega n to feed most _ sti r c„"): as soon as they reac h e d terra firma,a tee,:" 4 If that b e so it c an scarcely be sa id that e i t h er Last o r torture was operating on their nervous 4 - " n ,; and indeed it must be borne in mind, that L'eet b ta -wa in his evidence admitted that the ponies I '? Oa.'" the balloon for the purpose of being attached lit ear with the most perfect willingness and do.ci litlffeelich is scarcely consistent with their having ba ta P a in in the previousascemn ys. own justification 11,ht the g thus briefly and for ae ve e sotitoße,; Public in possession of the facts, it will not I°„hlea the to make further remarks on the case 'Qat, Was heard before Mr. Arnold ; but I willa . dd alth ough after the very careful inquiry and in o - f tlt icio ß a l(lll which I have made as to the effect mode their animals on aerial expeditions in the by Dl. Poitevin, I am inclined to believe ae is n• either ill-t rea t men t o r cruelty in the act per kir. A ' I attach so much weight to the remark made by ib 40 ".. r n01d as to th e ir powerless condition in ca se of ttts a el t l e n l a that whatever may be the result o f the ' n quiry I have come to the determination not ahieh 1 ? Permit such ascents from the gardens of • the lessee.—l am, Sir, yours respectfully, T. B. SIMPSON. taorn e H ouse, Sept. 10, 1852. Glyll4 co nsequence n of announcement that Mr. atcl vas resig ne d h i s position a as chairman of th e London kie nc '"orth-Western Railway, the price of that stock expe- Th e e 4 Et decline yesterday of between one and two per cent. ti lkt tt. ac eounts from New York by the Franklin show lo t( "e effect produced on Am t riean securities in the Lon -14 thilltk.et by the colour firs d e g i a v e s n t i ltlo morehe fi sshee sere g d u s e p s t r i s o s n . ttic,,,, nited States had cause .4 (it , eid, r that aide. In speculative s e toc w k h s ic o h f a ls l . l as ki f n a d rt s h a r co i n n - - er tbAie reaction had taken p•ac ' would the negotiation of frt, l 4 l : k ' by reports that not tiro, nis, &c., in the European market descriptions . were t iro, eat that large amounts of various only be checked for some to t to be returned. In other respects e T v h e e ry re th N i v n a g s continued kcti v ."ent a favourable appearance. Ivltv It Y io general business, and the trafil4o, Ile t i f 4 W aB very large. The usual fortnightlyi had also just 1),, Y half a million sterling from California ithtselegraphed from New Orleans. n re a m ll it t t h an e remittance tltt,_ venerable Earl of Fife has sporting-lodge on th, 4talking and grouse-shooting, at bis,sP, brought down a tt )4nori of Banffshire. The venerable La" had excellent sport 4.41 Eng nage sad roes last week. TFIE SUN. COURT CI RCULA BALMORAL, SFPT. 9. Her njesty drove yesterday to Gtiirn Shiel, the residence of Mr. and Lady Cdtberine Cavendish. The Countess of Desart was in attendance on her Aliijesty. His Royal Highness Prince Albert went out deer stalking. The dinner party yesterday included her Royal Highness the Duchess of Kent, her Serene Highness the PrinCess Hohenlohe Langenbourg, and Lady Augusta Bruce. The Right Hon. T. B. Macaulay, M.P., Mr. J. Wilson, M.P., and the Rev. H. J. Joseph had inter views yesterday with Mr. Secretary Walpole, at th® Home Office. Dispatches were sent to the Governor-General of Canada from the Colonial Office yesterday. THE BRAEMAR GATHERMG. CRATHIE, THURSDAY.—The Braemar gathering came off to-day, and was honoured, as on former occssions, by the presence of the Sovereign. The gather ing took place, as has been the case for several years back, on the Castle-park. The games were, perhaps, poor enough in themselves, the feats of strength hiving frequently been excelled at less pretending meetings; and the peculiar interest of this gathering is unquestionably derived mainly from the tact of its being honoured with the presence of her Majesty. Still the scene was peculiarly fine and picturesque. The morning had been lowering, and a genuine Scotch mist hung down upon the hills. The foggy curtain was, however, gradually raised as the morning advanced, and at about ten o'clock the sun shone out gloriously, and the remainder of the day was de- lightful. - The clans mustered early in the morning—the Fife men at Corriemulsie, and the Invercauld men at Mar Castle ; the latter were the most numerous body. They carried two handsome white silk banners, em blazoned with the Invercauld arms. The Fife re tainers carried three silk banners, two with the Fife ant:l,one with the Errol arms. Both parties were hand somely attired in dresses of the Duff and Invercauld tartan respectively, with black velvet coats, and their appearance was orderly and imposing. The Duke and Duchess of Atholl were absent on the occasion, and none of the Atholl men were able to come up, owing to the fact that they are still in the midst of harvest operations ; and as the Duke of Leeds has left his former shooting quarters at Mar Lodge, two retinues were wanting that, at former gatherings, contributed much to the martial aspect of the scene. Both the clans marched about one o'clock into Castle ton, and soon after proceeded to the Castle, where in the meantime a very respectable company had as sembled, amongst whom we observed Mr. and Mrs. Farquharson of Invercauld, Mr. J. Duff, M.P., and Lady A. Duff; Sir Maxwell and Lady Wallace, Sir James Baird, Bart., Sir Charles Forbes, Bart., of Ne we ; Mr. G. S. Duff, M.P., the Right Hon. R. A. Christopher, M.P., the Hon. Lieutenant-Colonel Lauderdale Maule, M.P., Lady Elizabeth Duncan and. the Hon. H. Duncan, the Hon. Gerard Noel, Captain and Mrs. J. Dalrymple, Mr. G. and Miss Eiphinstone Dalrymple, the Hon. Charles and Lady Cavendish, the Hon. Mr. and Mrs. Trevor, Mr. John Grant, of Kilgraston, and the Misses Grant, Mr. John Doherty ; son of the late eminent Lord Chief Justice Doherty, Miss Farquharson, Captain and Miss Haw kins, Captain Duft, Hatton Castle; Mr. and Mrs. Forbes Leith, of Whitehaugh ; Major Leith, Glen kindy ; J. Blaikerley, Craigiebuckler ; Mr. William Wells, M.P., Mr. Charles Leslie, M.P., Captain Bell, &c. The games commenced immediately after two o'clock, and at three the royal party drove in sight, and were greeted with a cordial burst of cheering. The first carriage, which was drawn by four horses, and preceded, as usual, by scarlet liveried outriders, contained her Majesty, his Royal Highness Prince Albert, their Royal Highnesses the Prince of Wales and Prince Alfred, Lord Malmesbury, with the Countess of Desart and Miss Seymour as Ladies in Waiting. The second carriage contained the Princess Royal, the Princess Alice, the Princess Helena, Miss Hil yard, also Colonel Phipps and Colonel Gordon. Both of these carriages were roomy ones, of the char-a-banc description. The third carriage contained her Royal Highness the Duchess of Kent, the Princess Hohenlohe, and the Princess Theodore. The fourth contained the Princesses Adelaide and Augusta, and Dr. Robertson. Her Majesty was attired in a Victoria tartan dress and black velvet polka, trimmed with deep lace. She wore a magnificent satin scarf of Royal Stuart tar. tan, and a plain black silk drawn bonnet, with a black ostrich feather, and trimmed inside with white flowers. His Royal Highness Prince Albert wore a full Highland costume of Royal Stuart tartan, with a black cloth coat and dark blue cloth bonnet, green and red striped stockings, and Highland brogues. The Royal Princes wore Highland dresses—the Prince of Wales Royal Stuart, and Prince Alfred Victoria tartan. The Duchess of Kent was attired in plain mourn ing, and wore a scarf of Royal Stuart tartan. Her Majesty on approaching was received by the two clans drawn up as a guard of honour from the entrance to the Castle-terrace towards the park gate. The cheering was exceedingly enthusiastic, and her Majesty and the Royal Family appeared much grati fied by the very cordial welcome they received. Her Majesty was handed from her carriage by the old chief of Invercauld, and was also received by the pre sent squire, both of whom her Majesty very graciously recognised, as well as the promising sons of Inver cauld. On ascending to the terrace of the Castle her Majesty very graciously shook hands with Mrs. Farquharson of Invercauld, Lady Agnes Duff, and others of the visitors present, as did also Prince Albert, who exchanged a few words of courtesy with each. The games now commenced in right earnest, and the whole scene was a lively and exciting one. The old castle of Mar itself is a peculiar and characteristic object. It stands, as our readers are doubtless aware, in the centre of a fine level piece of haugh land, of it fl oa t e d, d ur i ng the in the valley of the Dee, about a mile belo w C ast l eton morning, orni ng , Braemar. the n F v r e o r m c a u t de t arms , o which wer e exc h anged, p on her Majesty's arrival, for the Union Jack. Her Majesty and suite sat on the terrace on two sofas of Farquaharson tartan, under which was spread a carpet of the same pattern. Seats of crimson and other cloths were provided for the other visitors. The space below, railed off for the games, was quite sur rounded by the gaudy dresses of the Highlanders, and holiday attire of the villagers from far and near. The scene is closed in on all sides with lofty hills, at the foot of which may be seen clumps of oak and birch; the latter peculiarly graceful at this season from the drooping portion of the branches loaded with seed-pods. Further up the pine alone is to be seen—further up still the bare heather, and then their hoary craggy tops, across which the red deer were to be seen straggling like droves of cattle. Her Majesty enjoyed the scene much for about two hours (particularly the dancing), in which Mr. Farquharson's sons, as usual, distinguished themselves, and left about five o'clock, returning to Balmoral by the Bridge of Invercauld, and south side of the Dee to the Bridge of Crathie, whence up again on the south side to Balmoral, which was reached ten minutes before six. There is to be a grand open-air torch-light ball at Corriemulzie to-morrow night. The Queen has pro mised, through Colonel Gordon, to be present if the weather be fair, which seems this afternoon to be doubtful. MISERABLE DWELLINGS OF THE LONDON POOR.— On Thursday evening Mr. W. J. Payne held an inquest at the West London Union Workhouse, West-street, Smith field, on the body of Samuel Delacourt, aged b 5. Mr. G. Walter, vice-chairman of the City Sewers Commission, was in attendance. The deceased, who was a fishmonger, had for several years resided in the liberty of the Rolls, but had lately been living in a miserable damp cellar, in Greystoke place, Fetter-lane. He had beenofor some years in a very bad state of health, and had been a patient of the Consump tion Hospital, Brompton, and also of St. Bartholomew's. Last week he became so ill as to be unable to leave his bed, and his wife applied to the parochial authorities for assistance. He was visited by Mr. Ross, assistant to Mr. Digby, the surgeon to the union, and was on Thursday last brought to the workhouse in a cab, where he died. The surgeon stated that he found the deceased bad died from consump tion of the abdominal viscera. The place in which deceased had died was enough to impair the health of a robust man, and certainly would hasten the death of an unhealthy person. Mr. George Walter said he would take care to bring the matter before the next meeting of the commissioners. Verdict of natural death. ordered that on every RATES OF POSTAGE.—By a Tr dated the Bth of September inst., it is easury warrant, Bonny, t ic transmitted letter not exceeding half an ounce in w o in h g t d c om eleb a a n r d , by the post between any place in the Uni e l l e g d h between any ports in the any nci e p r o e r o t n s i :i and Goree, FernandoL i Liberia, r p i o a : o Lagos, e npacket-boat, ounce four the said places, the sea conveyance being by rate of postage shall be, on a letter exceeding ha weight, two rates of postage; exceeding one ounce, rates; exceeding two ounces, six rates; exceeding thre ounces, eight rates; exceeding four ounces, two additional e rates for every ounce—every fraction of a rate to be charged as an additional ounce, and each progressive rate to g be charged Is. British or co!onial newspapers, 2d. each; fo reign or colonial to the United Kingdom, or to her Majesty's colonies, or any foreign country, 2d. each. Brish or foreign newspapers, without passing through the United Kingdom, 2d. each. Additional sheet or supplement, unless sent in the !lame cover, to be deemed a distinct newspaper. The cover is to be open at the sides or ends; no marks or any words are to be on the cover except the address, and nothing to ebxeeemnclosed in any newspaper. The order does not annul ptionS granted by the 4th Victor ia, or by any Treasury warrant. • Sir harry G. Tuesday, and ernbarkj4e The , veteran " Hero of Aliwal," Lieutenant -General Tuesdxcellency they Smith and Lady Smith, closed their visit to packet, tor o u n te b n o a a n r t a • Governor pa o tc f Guernseyete steam• Southampton. LONDON, SATURDAY THE INCOME-TAX. (From the Times) We can imagine the c. - ;vJcatos of an undiscriminating income-tax looking with some complacency on the proceedings now reported, and deriving from the stormy and complicated discusslons of the day a now argument in favour of uniform injustice. " You see it is just es we told you. You bavo had your own way, and you can make nothing of it. You got a Committee, but the Committee could come to no conclusion. You debate the question among yourselves, and you can arrive at no result. You are all at sixes and sevens, and you will have to confess in the end that what we said was the truth, and no less—that it is utterly impossible to discri minate between sources of income, and that the only possible principle of assessment is a single fixed rate of impost on all returns, whencesoever derived." Some such observations we are quite prepared for, but we can very confidently assure these crafty speculators that the end of the business will be in no sort such as they ancicipate. That there may be some degree of difficulty in ascertaining distinctions vowed to be undiscoverable, we freely admit. But the public will at least never revert to the doctrine, that solid property and precarious earn ings, though the most contrasted of possessions i❑ every transaction of daily life, are identically the ssme for the single purpose of State taxation. We shall find some standing ground there is no doubt, but, in the meantime, propositions have been started which exceed in boldness even the maxims of official financiers. The old Govern. ment doctrine merely maintained that the distinction which everybody telt to exist between realised sub stance and professional receipts could not be practically regarded in a system of direct taxation. The differences itself was not denied, but it was represented as possess- i❑g so many ramifications as absolutely to preclude any equitable adjustment. Now, however, a class of econo mists, not without pretensions, has ventured to assert that the distinction has no _ existence at all, and that, though there may undoubtedly be a popular prejudice in favour of independent property as compared with fluctuating or uncertain gains, the returns yielded by these two species of possessions should be considered as identical in the eyes of a tax collector. Some difference there may be, but it is no difference yuoad hoc. Such is the new proposition which we have even seen invested with considerable impressiveness by the aid of alge braical symbols. Omitting, however, the language of mathematics, we think stn can make the question clear enough for general reflection. The ground taken appears to be this:—That if a tax is to be laid upon income, one income of 1,0001. a year must needs be as good as another income ot' the like amount, so long as it lasts; that the only difference be tween the two consists ie incie respective certainties, and that as no contributor is expected to pay excepting for the period during which, by his own acknowledg ment, his income has maintained itself, such income must, for this particular period, have had exactly the same certainty as any other. If a man is clearly and plainly in receipt of 1,000/. per annum as a barrister or a banker's clerk, he is to all intents and purposes worth 1,0001. a year as long as these returns cowinue. When they cease his payments cease also. His taxability goes hand-in-hand with his income, and if one is precarious so is the other. The difference between temporary and perpetual receipts is accounted for in the difference be tween temporary and perpetual taxation. If a man earns 1,0001. a year for one year only, he pays for that year, and no longer; if his profits fall off to 500/. his tax diminishes in the same proportion; and if they vanish wholly his obligation vanishes too; whereas the possessor of land or Consols, if unceas ingly supplied with income, is also as un ceasingly a contributor to the necessities of the State. Transitory incomes induce transitory taxation; permanent incomes permanent taxation. The State which collects the year's revenue for the year's expenses can look at nothing in the cases of individuals except the actual income of the year for which the reckoning is made. Such we conceive to be a fair popular exposition of the views in question. There never, we do believe, existed a subject on which it would be more difficult to produce conviction by ma thematical formula. However cogently the conclusions of algebra may be expressed, the common sense of every man in the kingdom would induce him to rebel against a result which proved 500/. a year in land to be no better than 500/. yearly salary. The argument would fare like that of the Protectionists, when they brought statistics to show well fed labourers that they were starving. But in the present case wo can hit the fallacy without diffi culty or doubt, and we join issue at once by asserting that an income from daily labour is not the same thing as an income from realised property, oven for the single year to which the view in question is confined. Assuming that the State can only regard the existing abilities of its contributors at the moment of their contribution, we say that the existing ability of a man earning 5001 . a asnicngle moment equi va l en t to the e. And if not the means of a c p y o e e r r a r m r e s a b p n y o e n l n a d e b i e n a ti g n r a d i b s a il b a it t u y n n abundance. a man enjoying a like income in contributor, but his obligation to the State for a year's protection is to be the measure of his contribution, we say, further, that the debt of the former of these men is not identical with the debt of the latter. The argument before us is reducible to this plain as sumption—that money actually in possession is always practically of one uniform value, whether it flows from a permanent or precarious supply—whether there is more forthcoming or none. According to this theory, a man with 1,000/. for one year and an undiscernible income for all years succeeding, is in every respect as rich a man for that year as another with 1,0001. in perpe tuity. Now, is this so understood in the ordinary business of life? Could any person, at any period of that particular year for which his incomo is pre sumed, command the same credit, maintain the same position, or indulge, without prudence, in the same expenses as the other? The common sense of every reader in the kingdom would answer— No. A person thus precariously provided would not be estimated, for any purpose whatever, at the same rate as his independent neighbour. To take a familiar ex emplification—he would certainly not be expected to contribute equally to any local or municipal institutions; and why, then, should be be rated otherwise in respect of the national revenue ? But further, if the doctrine is sound it will bear carrying out ; and let us see what it comes to. If a man with an income of 1,0001. for one year is as good for that year as another with the like in come in permanence, a man with 500/. for six months is also as good for that diminished period, as is likewise another with 80/. for a single month, or 20/. a week ; and, by pursuing the argument, we shall find that a person with 3s. in his pocket is quite as rich, for the space of an hour, as the possessor of an annual thou sand ; during which sixty minutes he may live ac cordingly, and must contribute proportionately to the State. Was there ever such absurdity ? Take another view of the case. Two men are called upon to contribute to the Exchequer in proportion to their means. One possesses 1,000/. a year from Consols, if each of these pays his 7d. in the pound, and neither ano ther the like income m fro business or labour N . ow, p a large portion of his proper obligation. He has more nor less, it must be perfectly clear that the former gesoctatheessame income as the other. Granted: but he has - c - er t a inly got something besides, for whereas the whole possession • sof one are represented by his 1,000/. of earn ings, those of the other could be increased at any mu ment by any portion of the whole of 30 , 000 /. capi en income of 1,0001., and the other a plus a capital of thirty times the amount, and m under the system before us, similar ila O trh n iin e se has omc aap pays no tax at all. If it be said that it is onl y u p on its returns that an y species of possession is thou g ht taxable, it and pays thatif capital pays upon th e i n t eres t yielded s ufficiently, we ask what is meant by property and income-tax, and whether it is really desired that property, as distinguished from income, should not only pay no more that income, but actually pay nothing whatever? This brings us to the point considered in the letter of our correspondent whioh will be found elsewhere. For the purpose of argument, each contributor may be supposed possessed of a capital and an incom e. The capital of the inde pendent proprietor is his lan d or his mone y; that o f the professional man or trader his learnin g , his indust ry , or his skill. Now, even if the incomes of these contri butors are to be reckoned pou nd for p ound wi thout t t a h l a s t of their former capitals the e d a is a t n in o e t ti h o e n, so it t i r s ea p t e e r d f: ectly manifest for class are convertible at will into an a gg re gate of thirty years' income, whereas those o f the l atter, if the cap negotiable at all, would not produce one-fifth of the amount. Property generating income with infallible certainty while its owner is asleep, and which can be turned at any moment into thirty times its annual yield, is clearly more than equivalent to property which can only generate a like income under the anxious applica tion of its possessor, and which can be turned int o scarcely any aggregate at all. Many readers, we have no doubt, will think we havei been at strange pains to demonstrate what needed no such demonstration--v ii,, that 1001., together with the capital which produced it, is a better thing than 100/. without this capital—and the truth of the case is indeed plain enough to commend it self to instinctive reception. Still it is as well to expose the fallacies which argument occasionally pro vokes, and in the present instance the distinction be tween solid property and precarious income can be shown in terms quite as scientific as those employed to establish their identity. EVENING, SEPTEMBER 11, 1001. The charge upon each class would stand some r% hat as follows :-- £ s. d. SPORTING NOTES. No. CCCIV. THE GREAT ST. LEGER. TO THE EDITOR OF THE SUN. SlR,—The only race of any consequence on Wednes day next, that has yet closed, is that of the St, Leger Stakes of 25 soya. each, for three yrs old; colts Bst 71b, and fillies Bst 21b; one mile, six furlongs, and 132 yards. The field, it is expected, will not exceed a dozen at the outside, and will be selected from the following:—Do nicl O'Rourke, Songstress, Longbow, King Pepin, Merry•go-round, Claverhouse, Stockwell, Ilex, Sir John Barleycorn, The Duke of Leinster, Clumsy Jack, Ber muda, Sackbut, Lapidist, Trousseau, Harbinger, King of Trumps, and Alfred the Great. A good moiety of the foregoing are horses that are merely talked about ; and I have only dotted down their names, so as to in clude every horse that may byany Of the do u btf u l lot, Merry-go-round, Bermuda, Sir John Barleycorn, the Duke of Leinster, Clumsy Jack, and the King of Trumps, do not possess the most re mote chance of carry i ng off the St. Leger wreath. KING PEPIN, in my opinion, may as well stop at New market for any hope he has of winning at Doncaster. He will be ridden, I believe, by Charlton. Mr. Bowes' ch c DANIEL O'ROURKE, by Birdcatcher, out of Forget-me-not, is by far the smallest horse in the race, as he is not quite fourteen bands three inches in height, which will materially operate to his i d d • tage over a course like that a t Doncaster; largeTtrindaed animals, with but few e xce p t i ons, having in out; past years been the winners of the St. Leger. His running, run . n if i both e is l r s s t this year and last, has been very in an appearance at York I set down as nothing, I.)n i gthen a rather lusty, but has since been doi ng first rate c wok and, as I have observed several times of l ate , is certainr to occupy one of the three first places. All reports to the contrary notwithstanding, I believe ho w ill be ridden by Butler. Scott's bright bay filly SONGSTRESS, by Birdcatcher, out of Cyprian, would seem to be, by the way in which the money has been invested upon her of late, the actual representative of the stable cash at least; but, on the other hand, it is reported in certain circles that Daniel carries a good deal of the money of the aristocratic sup porters of John Scott. This mare stands about fifteen feet three and a half inches, is remarkably well built in the fore-part, but has not powerful thighs. Her stride, in my opinion, is not so telling on this course as is that of Stockwell. Her performances this year at Epsom and Ascot were undeniably first rate; but, owing to the ac cident to her foot, and consequent stoppage in her work, as well as one or two minor reasons, I have hitherto withheld from her my good opinion for this race. T think it very Probable I ohcal hare to rcuiaiu lit the same belief to the end of the chapter. Lord Derby's b c LONGBOW, by Itburiel, out of Miss Bow, will be ridden by Holmes; but his jockey can have no hope of bringing him home in a first rate position. Lord Eglinton's b c CLAVERHOUSE, by Birdcatcher, out of Blue Bonnet, beyond helping to swell the field, will do nothing of note whatever. Lord Exeter's b c STOCKWELL, by the Baron, out of Pucohontas, is one of the most formidable looking horses in the entry. He stands sixteen hands, and is a splen didly built animal in every respect, with a tremendous stride. His performances this year have been uncom monly good, always excepting his first exhibition at Newmarket, in the spring, when Alcoran gave him 31b. and an easy beating; and his race for the Derby, when he was dead amiss. It is asserted that Scott obtained, through Longbow, Stockwell's length so exact for their race in the Great Yorkshire Stakes, that he is certain of besting Stockwell at least with one of his couple. How this may be I know not, but I am tolerably well con vinced that Stockwell will be either first or second, and probably before, instes,d of behind, Songstress. It is not known for a certainty at present whether he will be jockeyed by his usual rider Norman, or Marlow. Lord Exeter's other nag, ILEX, will be started for no otber purpose than to render his stable companion as much assistance as he can. Lord Clitden's SACKBUT is a very hopeless specula tion. He will be ridden, I believe, by Marson. Lord Ribblesdale's Lemma' has a very good outside chance. lam given to understand Rogers will have the mount. Mr. Pedley's roan filly TROUSSEAU, by Gameboy, out of Bridle, has been much fancied of late; and if she is brought to the post in her two years old:form (qy.) will take a deal of beating. I cannot fancy, however, that she has any chance of being the absolute Al. Temple man is said to be her rider. The hope of the Goodwood Stable, the Duke of Rich monds's br colt HARBINGER, by Touchstone, out of Cuckoo, has been so satisfactorily disposed of by Song stress and Stockwell, that, notwithstanding his great improvement of late, I can not award him, i n my judg ment, either the first or second place in the race. Nat will have the mount. Looking over the information I have received, I Snd that my verdict must be in favour of STOCKWELL or DANIEL O'ROURKE, the latter being my especial choice. The latest particulars on Monday and Tuesday.—l am, Sir,_ &c., Sept. 11. THE SPIRIT OF THE TURF. SPORTING INTELLIGENCE. TATTERSALL'S—YESTERDAY. THE GREAT YORKSHIRE HANDICAP. 4 to 1 agst Lord Glasgow's Knight of the Garter 6 to 1 agst Mr. W. Moseley's Alonzo 7 to 1 agst Mr. Greville's Scarecrow 9 to 1 agst Mr. T. Dawson's Lerrywhent DONCASTER CHAMPAGNE STAKES. Even on Lord J. Scott's The Reiver 6 to 1 agst Mr. J. M. Stanley's Orinoco—take 7 to 1 20 to 1 agst Ld. Glasgow's Barba colt—taken to 1004 ST. LEGER. 3 to 1 agst Mr. John Scott's Songstress 3 to 1 eget Lord Exeter's Stockwell 7 to 2 eget Mr. Bowes's Daniel O'Rourke 13 to 2 eget Mr. Pedley's Trousseau The only bets of any amount were 400 to 100, and 700 to 200 agst Daniel O'Rourke. DONCASTER CUP. 7 to 4 agst Mr. J. M. Stanley's Teddington—taken 3 to 1 agst Mr. Morris's Kingston 10 to 1 on the field, bar the two favourites and Stilton THE CESAREWITCH STAKES. 1,000 to 60 agst Lord Wilton's Lady Evelyn—taken and afterwards offered THE CAMBRIDGESHIRE STAKES. 30 to 1 agst Major Martyn's Convulsion—taken 40 to 1 agst Mr. Waller's Ephesus—taken 50 to 1 agst Baron Rothschild's Hyacinth—taken 50 to 1 eget Mr. Mangan's Russborough—taken DONCASTER RACES. The engagements for the ensuing meeting hold out a fair prospect of sport, but with the certainty of small fields for some of the principal events. On the first day (Tuesday next), including the Fitzwilliam and Selling Stakes, for which the horses have yet to be named, and a match between Orpheus and Lady of the Grove, there will be six races, the Great Yorkshire Handicap and the Champagne Stakes being the " features." The han dicap is not likely to bring out above ten or a dozen starters, and the other is evidently reduced to a match between Vindex and The Riever. The Stand Plate has an entry of 44, and in all probability will attract the largest field of the week. The great event of the meet ing, the St. Leger, will be decided on Wednesday, but, notwithstanding the stake to be put down will be only 251. instead of 501., there will not be above ten starters: it is supposed they will include Stockwell, Songstress, Daniel O'Rourke, Harbinger, Trousseau, Lapidist, and the Duke of Leinster; Merry-go-Round, Clumsy Jack, and Sir John Barleycorn, it is said, will also go to the post. The Municipal Stakes of 200 soya, each, for two years old, an " open race," a match between Longbow and Incognito, and three stakes, not yet closed, complete the second day's bill of fare. Thursday's list, which is complete, shows six races. The Eglinton Stakes for two and three yrs old, has a large and brilliant entry, and from the scale of allow ances and penalties, provided by the articles, is certain to attract a large field. The most formidable of the many public runners engaged in it are Longbow, Frantic, Little Harry, Elmsthorpe, Stilton, Vindex, and Exact. The 10 soya. Two Yrs Old Stakes has a good numerical entry, but even with the 71b penalty for running at York, seems a certainty for The Queen. An entry of twenty-five horses for the Two Yrs Old Handicap pro mises a good field. On the other hand, there will not be many runners for the Cleveland Handicap, and the Foal and Scarborough Stakes are, to all appearance, " certain ties" for Stockwell and Daniel O'Rourke. There are no less than ten races proposed for Friday, for three of which, viz, the Cup, the Town and Nursery Plates, the horses have yet to be entered. The Doncaster Stakes, for three yrs old, has eighty nominations, in cluding Daniel O'Rourke, with a penalty of 101 b for winning the Derby, Songstress, strange to say, without any liability for winning the Oaks, King Pepin, Long bow, and Bird-on-the-Wing. The Parkhill Stakes, for three yrs old fillies, has twenty-four nominations, in cluding Bird-on-the -Wing, Bay Rosalind, Sally, Caloric, Fidgetty Girl, Glenluce, Hirsuta, Galvanism, and one or two other public runners. The Don Stakes has a small but strong entry, viz., Little Harry, Hobble Noble, Harbinger, Longbow, and Plumstead. The 200 soes, Stakes appears destined for Sackbut, and the North of England Stakes for one of Lord Eglinton's nominations; two matches, between animals of no repute, co m pl ete the catalogue for the fourth and last day. The railway arrangements of the Great Northern C om p a ny provide special trains, at moderate fares, from LDndon on Tuesday , Wedne sday , and Friday, , and arc‘ple accommodation on all other parts of the line. 'She Electric Telegraphic Company, by permission of the corporation, have extended their wires to the race course, and messages will be forwarded to all parts of the I :ingdom, and in all probability the result of many of th o events will be known in London before they are know '.n in Doncaster. Handicap for the Stand Plate. R ass;wrough, 5 yrs, fist 101b—Croupier, 4 yrs, 85 1 elb —O sbaltiestoo, 5 yrs, B,t 31b—Longinus, 5 yrs, Sst 31 3 b t : Clot hworker, 6 yrs, Bst 21b—Neashaus, 4 Yrs':stBlllb Loui;h Hawn, 4 yrs, 7st 121b—St. Michael, 3 Yr 9 ,, `_ s, . 7f t —H. ungerford, 4 yrs, 7st 101b—The Cutlehr,a4.Y:. d 4 yrs, 10It , —Lucy, 6 yrs, Tat 71b—Sir B • Ti j ' e n n i c , y , 4 yrs, 7sc 7st Glh—Tbe Proctor, 4 yrs, let 51b—Unity, Saxon, 4 yrs, 51b'—Eliza Middleton, 5 yrs, 7st 51 b; s ib_—Woodlark, 7st slis—Lae l Jersey, 6 6 yrs, 7st 11b.:- y -Chorister, age 7,t -- L' d y rick inth 3 3 yrs ► Y7'Hac, yrs, 7st—Paddy j7,t . %ird, 3 yr s : 3 yrs, Est 121 b 6st 131b—Lad V in a ` t trry wheat, 3 yrs, 6st 121 b Lady Agnes, 3 Y.Maid of Lincoln, 3 yrs, 6st —Butterfly, 3 yrs, bat 12 , 1 7 Farmer's Boy, 3 yrs, Est 71b 73.1„:::5:e3r r ; et, 9.4, 6s l 1.2 b 1b 101b—Sally, 3 yrs , 6st ' T „,ie, 4 yrs, Est 41b—Varmint, yrs, Est 3 1b—Plumstead, Conrad, 3 yrs, Est 3 6st 21b—br f by Truebuy, 3 yrs, 6st 31b—La 3 yrs, 6st 31b—Ne 4 yrs, 6st 21b—Snowdrop, 3 out of Chief Jamie s o, fit _ 6 Sabre, 3 yrs, sst 91b—lta yrs, 6s t—Hafed, 3 1 V , , b ,,,,gornirig Star, 3 yrs, sst 71b— °heti°, 3 yrs, 9 1 8542. Freestone, 3 yrs, sst 41h—Black-eyed Susan, 3 yrs, 5.4 31b. Handicap for the Two Yre 011 Stakes of 10 6075. each. Broughton, Bst 71b—Ethelbert, Bst 41b—Audubon, Bst 41b—Anteverta, 9st 31b—Little Swift, Bst 31b—Pre . vention, Bst 31b—h fby Melbourne, out of Gaiety, Bst • 31b —St. Andrew, 7st 121b—Whalebone, 7st 121b—Game , Tommy, 7st 121b—Lady Vernon, 7st 101b—Eaton, 7st 101b—Desdemona, 7st 71b—Polly, by Lanercost, ist 21b —Bell Tinker, 7st 21b—Miss Agnes, 6st 131b—Ace of Trumps, 6st 121 b—b fby Venison, dam by the Saddler, Est 111b—Valour, 6st 9th—Ada, 6st 91b—Jaquenetta, 6st 51b—ch c by Velocipede, out of Luxury, Est 51b — La Juive, 6st 51b—Charity, 6st. ARRIVALS ON FRIDAY EVENING —Sir C. Monck's Vindex, 2 yrs—Sir C. Monck's Gaiety filly, 2 yrs—Mr. Greville's Cariboo, a yrs—Mr. Payne's Hirsuta, 3 yrs— Mr. Payne's Glenluce, 3 yrs—Mr. E. R. Clarke's e by Theon, out of Rebecca, 3 yrs—Mr. E. R. Clarke's Little Swift, 2 yrs—Mr. Brown's Nancy, 4 yrs—Mr. Hessel tine's Lady of the Grove, 4 yrs—Mr. Wilkinson's Lord Lieutenant, 2 yrs—Mr. Pedley's Conrad—Mr. Cunning ham's View Halloo—Mr. H. Hill's Little Harry, 3 yrs. WEYMOUTH RACES—(CoNcnuDED). Her Majesty's Plate of 100 guineas. Two miles. Mr. Parker's Joe Miller, 3 yrs, Bst 21b (Goater) 1 Mr. Parr's Selina, 6 yrs, 9st 1 llb Mr. T. Gallop's Maid or My Soul, aged, 9st 1 llb 3 Mr. J. H. C. Wyndham's Firebolt, 4 yrs, 9st 41b 4 Mr. Sc. Loe's Little Fon:mell, 3 yrs dis The Portland Stakes of 3 soya. each, and 50 sovs. added, for three year olds and upwards. Winner to be sold for 300 sovs., &c. Heats, one mile and a dis. Mr. Wyndham's Firebolt (1001) 7st 111b(Benskin) 1 1 Mr. H. Smith's May Day (50 soya.), Est 131 b .... 2 2 Mr. Hayter's Grand Duchess, 3 yrs (1000, Est 7ib 3 3 Mr. Miles's Phantom, 5 yrs (1001), Bst 31b 0 4 Mr. T. Gallop's Maid of My Soul (80 sovs.) 0 dr The Handicap of 2 sovs. each, and 15 added, the se cond to save his stake, one mile, 4 Subs., was won in two heats by Mr. Parr's Selina, 9st 41b (Owner), beating Arlette, 7st 121 b; Teflis, 7st 71b; and May Day, Bst. The Beaten Handicap of 1 soy. each and .5 added, three quarters of a mile, was won by Mr. H. Mills's Phantom, 9st 41b, beating Arlette, 9st 41b; Glendale, Bst 61b; and Polly, Bst. AIRDRIE RACES—THURSDAY. The Trial Stakes of 2 sovs, each, and 15 added, for three yrs old an d u p war d s , o ne mile and a half, (8 Subs.), w ere won by Mr. Hendercon's Bou Mays , 5 yr s, Bst lolb (H a lli we ll) , Luxury, beating Miss Lawson, B st 11 lb; y, 9st llb; Mona, 9st 21b; Agnes Gobbo, ist; and Woodland, 9st, eas il y. The Burgh Members' Cup of 50/., added to a sweepstakes of 5 sovs. each; for three yrs old and upwards. Heats. One mile and a qu ar t er . (4 sub...) Mr. Fitawunam na Myeti ce. Hut 1 16 <nataa 1 1 Mr. T. Anaon'a Brixy, 3 y rs, Bst 81b Mr. Jolly's Swaledale, 6 yrs, lOst 131 b 3 3 Won la i t n e a o c f an 2 t o er s , ova., and a The Airdrie House P sweep stakesmiles(2 Subs.),of3ao w ea e c re h, wfoornthin three heatsandreeyrsoldby m upwarrd. Mel. s,two ford's Fate, 4 yrs, Bst 61b (Kingston), beating Mr. Tay lor's Miss Lawson. Bst 131 b. FESTIVAL. T BIRMINGHAM 111UAS'ICAL on nsßt \ l ev it y. e m edo i ni z B IRMINGHAM, aw e; e a. s , FRIDAY A p o Yri pieces onumerously °selectednMOßNlNG.— T he i were of x a . even F T nhbe concert attended than the usual miscellaneous character ; but the attrac tion of this concert was the performance great o f Beetho Beetho ven's en' s grand choral symphony in D minor. During - this performance its beauties appeared as beautiful as ever, and its obscurities somewhat less obscure, it having been performed with admirable accuracy and clearness. The instrumental portion (as has always been the case) was the most successful in point of execution ; the choral portion being written with so little regard for the powers and capabilities of the human voice that it is physically impossible to pro duce the effects intended by the composer. Never theless, it had a great effect ; and made a strong im pression on the audience. In the course of the performance of the selected pieces, Herr Formes sang Mozart's beautiful air, "In diesen heiligen Hellen," which affords full scope for the mellow tones of his rich voice ; he gave it in his invariable style of excellence. Mdlle. Anna Zerr, whose brilliant execution has made her quite a favourite here, got an encore in a pretty German ballad, " A Strliussli willi pflticke." Miss M. Wil liams was encored in one of Land's pretty ballads. Madame Viardot Garcia sang very sweetly the "Ah non credea" of the Sonnarnbula ; and Mr. Weiss gave with great effect Macfarren's floe air, from Don Quixote, " When Bacchus invented the bowl." Madame Clara Novello and Signor Tamberlik sang favourite airs, and a brilliantly executed solo by Signor Bottesini on the double bass was one of the gems of this the last evening concert of the Festival. FRIDAY EYENlNG.—Handers " Samson" was the oratorio selected for performance this morning, and certainly a better selection could not have been made. As now presented, the oratorio is pruned of some of its weakest parts, reduced to its proper dimensions, and forms a dramatic poem (notwithstanding its blemishes) of strong interest and surpassing power. It is to Mr. Costa, the gifted conducter of this festival, that we owe the form which Samson has now as sumed. He has taken Mozart for his model, and en riched the score with accompaniments, and his scrupulous devotion to the text satisfy the most de voted of Handel's worshippers. The opening overture was magnificently played, and the holiday recitative of Samson rejoicing at the " solemn feast" was very gracefully delivered by Mr. Sims Reeves. The air of the Philistine woman, " Ye men of Gaza," was sung by Madame Clara Novello ; this, to which Han del has only given a quartett of stringed instruments, has been beautifully reinforced by the flutes, clarionets, and bassoons, which it was evident from the perform ance to-day bas greatly enhanced its expression as well as its beauty. Mr. Reeves gave the beautifully pathetic air, " Total eclipse," with great effect; in it Handel accompanies only by the violins in unison and basses. The grand air, " Why does the God of Is rael sleep ?" was also very effectively given by M for r. Reeves, with the additi onal accompanying parts viola, oboes, clarionets, and bassoons. The grand chorus, " Then round about the starry throne," which remains as Handel left it, was splen didly performed. The opening recitative and , air of Micah, in the second part—" Re turn, 0 God of Hosts !"—was sung with much feel ing by Miss Dolby, as indeed was the dialogue throughout between Samson and Delila (Sims Reeves and Madame Clara Novello) ; the suppli cating chorus of virgins was very happily given— never, perhaps, with finer effect. The recitative of Hare ha on entering wi th the Philistines, was very finely given by Herr Formes, whose elocution was good throughout. In the succeeding air—" [honour Handel has accompanied very and,: Arms," which slightly, we have further . evidence of Mr. Costa's charming additions. These consist of flutes, horns, clarionets, and bassoons, imparting to the original aswonderful degree of richness and beauty : this is Mr. Costa's west masterly performance. The entire of the highly dramatic and intensely interesting portion of the second part of the oratorio was well done throughout, the effect being altogether of the most exciting character. Mr. Weiss sustained his very arduous part very effectively ; he sang with exquisite taste the air of Manoah, " How willing my paternal love ;" the opening strains of the melody especially with remark able pathos and beauty of expression. The recita tives after the entry of the Israelitish messenger were delivered with great purity and good taste ; in fact, nothing could have been better than his si ng i ng t h roug h o ut the oratorio. Madame Viardot Garcia sang the fine air, "Ye sons of Israel," 'with charming sweetness , the N oble President calling for an encore; but before his Lordship's baton was seen by the conductor, the solemn dirge of the Israelites was over, and the band had playing "the march ;" at its conclusioncommenced Garcia again sang the air, a Madame Pro m ore thrilling effect. Madame Clara Novello gave producing, if possible, a the air "Let the bright seraphim" tiatically. Lord Leigh again effectively and,ar and the audience gave called for an encore, pleasure in a very unusual a l remarkable proof of their sua manner at these festivals —they gave a heart All the choruses hearty round of applause- especially were admirably done , y le final the grand double one. The noble but eunP „ chorus "-4 (3 has , Let their celestial con certs all urns , been ',strength d e by Mr. Costs, so as t o e mbrace the whole e ffect of this was power of the orchestra. The to-day. felt in its increased grandeur as perfo rme d t;; the festival With this oratorio the musicalesP!e,,, the National terminated. By " particular. el . _ u e the performance, Anthem was given at the To the air ; and then the Madame Clara Novello sing in g ta ith the heartiest and audience greeted Mr. ecla_se. T he rece i p t s a t l as t l? u most highly-deserv ed a 1,001/. 93. , and at this ig evening's concert were '- morning's performance, includin g donations , 1 725/. , 18s. 4d. . • m e. s a return of the entire proceeds o The foil °w--- ' those of 1846 and 1849 : • 1849 8 962/ is. id. • 1852 0 170/. 93.3 d ., I 1 • , 1846, 1 , 10 751/. Ov. 31 - ' following were amongst the company to-day The as vvell as Lord Leigh and party ; Earl and Countess of Ye .....tbiLfrestive, rulam and party ; Lord Calthorpe and party ; Henry Whitmore, M.P., and party; Lady Ward and party ; Lord Ward and party; Lord Wrottesley and party ; Right Hon. Sir J. Pakington, M.P., and party ; Mrs. Wines Gaskell and party ; Earl Bradford and Coun tess of Bradford and party ; Bishop of Worcester ; Mrs. Pepys and party ; Mrs. Newdegate and party ; Rev. B. Adderley and party; Sir Thomas Winni ng t on and party ; Earl Yowls and party ; the Rev. J o h n Claughton and Mrs. Claughton and party ; C. B . Ad derley, M.P., and party ; Earl of Dartm ou th an d party ; Hon. F. Calthorpe and Party ;L or d S an d ys and party ; Rev. Mr. Gooch and party; RQY. _ Begot and party ; Rev. W. Graham and party; W. Hol beche, Esq., and'party. CAMBRIDGE UNIVERSITT.---The Rev. J. F. Coils, D D. o f T r inity College, Cambrid ge , has been presente d by the P a t r on, Sir Francis T. Baring, Bart., to the rectory of Kingswortby, Rants, diocese of Winchester; value asobt with residence. ~. ~:~ ._ __ ~ PROGRESS OF EPIDEIIiCS: (From the Medical Times.) The persistence and progress hittrrwards of cholera, and the occurrence of peculiar epidemic diseases in other parts of the world, entail on us the necessity of reporting weekly the progress of epi demics ; but we have not hitherto, among all our ex perience, to record the outbreak of so singular a plague —a kind of endemic gastritis, we presume—es now prevails at Port-au-Prince, in Hayti, among " the coloured people." It is described as continuing to rage in that port, and the disorder is spoken of as a " rotting of the stomach," which takes place in twenty-four hours, if not checked. The preliminary and accompanying symptoms are not mentioned, nor the means of checking it, nor are the post-mortem appearances detailed, although they may be guessed at. The cholera has reached Konigsberg, two fatal cases have occurred on the 26th; and, con sequently, the committee of health has been re appointed, and has commenced proceedings for the re ception and attendance on those attacked. At Dantzic it is making great progress, there being from 40 to 50 fresh cases daily. In the previous epidemic the disease was exclusively confined to the Aistadt and the Niederstadt, but it has now spread to other pars of the town, and several persons of the higher classes are among its victims. From the first ap pearance of the disease to the 25;11 there have been 308 cases, of which 145 ended fatally. The garrison have suffered greatly. In Posen, on the 27th, there were 70 new cases, 29 dying, 428 being under treat ment. In Miloslaw the disease was increasing. In Zerkow and Smilowo, and in Lissa, near Breslau, cholera had broken out. At Pleschen its continued prevalence has caused much gloom. The disease is still spreading in Marienburg , particularly in Weichselwerder and Nogatwerder, and is also increasing in severity. In the village of Nojau, of 350 inhabitants, 95 were dead from epidemics. in Tragheim, 43 deaths had occurred out of 250 in. habitants; in Tannsee, 40; in Gross-Montau, 39; in Liessau, 21 ; in Schadwalde, 20; in Kundzendorf, 12. Reports to the 26th ult. show a considerable de crease in the cases of cholera in Warsaw ; on the 25th there were 185 new cases, 119 fatal, 200 recovered, 800 still under treatment. On the 26th there were 153 new cases; 83 fatal, cured 131, 793 remained in the hospitals. A similar report of decrease of cases comes from Landsberg, in Silesia; it is said that the swallows, which h a d di sappeare d from the city on the outbreak of the epidemic, are b: ginning to return. Erona rosen, the Irtuluo are to the 27th ; 95 new cases, of which 53 died ; 351 re mained under treatment. In Ostrowa and Ja roczyn, also, the disease has abated. The Magde burg Correspondent contradicts the report that cho lera has appeared in that city. Some cases have occurred in Konigsberg, and it is spreading in Ma rienburg. It rages with the greatest severity in the lowland village of Grirjau, which contains 350 inhabitants, of whom 95 have died, and 15 are still under treatment. 185 deaths have been recorded in the neighbouring villages. The population in many of these places is said to be decimated. The disease is supposed to have reached its climax about the 24th ult. Some isolated cases of the epidemic have been seen in Vienna. The small-pox continues to rage in most parts of the island of Jamaica, and has carried off some of the higher classes in Kingston. The mor tality in other parts, except Portland, is not so great as it is there. It is very violent at Black River, and also among the troops at Up Park camp, but, since has vaccination has bee n carr i e d out most extens i ve ly, it by y e t c b h e ole craarlott bad a, been less f ata l . A report was afloat, that been trader, ca introduced t into the island which arrived ve ral p e r fromso havingC r t h a d gi died a o n theobnoaprdaßomer,in 4th utldt.iseue ,se- . Theemyereallroaw, but feveirti s has disappearedratber unhealthy from fromtbGeorge being T a w n a , Demerara, i the that cholera seamen great deal of sickness, especially amon, there ara. Fron Dantzic the reports respecting the very unfavourable; 60 fresh cases occur daily, and of these one-half terminate fatally. Private accounts from Warsaw state the visitation to have been much more severe than the official reports would lead one to suppose. Our Board of Health is at least beginning to bestir itself. Two of the superintendent medical inspectors, Dr. Sutherland and Mr. Grainger, have been directed to watch the progress and threateninga of the disease, as was done on the last occasion. Mr. Grainger is en route to observe and report on its pro gress at Magdeburgh, and at other points in the direction of Hamburgh, where it is said fatal cases have occurred on board an English vessel, and also at Elsineur. The latter vessel bad arrived from Dantzic, where the disease is very violent. The victims were the master and one of the crew. From Posen the accounts are very alarming-97 persons were attacked on the Ist, 50 of whom died. In Jaroczyn, out of a population of 2,130,210 had died by the 30th ult. The disease has also shown itself in Schrimin and Namslau, in Silesia. On the 29th there were 79 new cases in Warsaw, 36 being fatal ; 513 remained under treatment. Two pro+essors of the University of Warsaw are among its victims. It is supposed that more than 5,000 persons have died in the hospitals since the outbreak of the epidemic. The pest has raged with peculiar severity among the Jews whose peculiar proceeding regarding interment aid its spread, as every dead body must be washed, watched, and interred separately, and that by members of their race exclusively. In 15 days 1,662 Jews have been swept away by the dis ease. The plague, spoken of above as a kind of ma lignant gastritis, is said to be raging very fearfully at Port-au-Prince, and a great number of foreign seamen, as well as of the inhabitants, have perished. It is re ported that Mr. Wilson, the United States Consul, has discovered a remedy for it, and has saved many lives. At the Havannah yellow fever, cholera, and small-pox prevail to a very great extent, and almost every ship in the harbour has some cases of the fever on board. Out of one company of 120 soldi ers, 1 10 bad died, and in a chain-gang of 109 convi c t s ICO bad perished—a most fearful ratio of mort a lity. T he accounts respecting vegetation have greatly improved in character of late, and thus one of the most influential causes of a dreaded famine may be averted. The wheat harvest in these countries and in France, except in the department of the Loire, where it is of inferior quality, is beyond an average condition, and the potato crop has greatly improved everywhere, even in Ireland, so that at least one-half may be saved. The vineyards, however, are as they were, and the vintages will suffer greatly. The French wines will be good, it is said, if this month be warm and dry, which, considering the heavy storms it has been ushered in with, is hardly probable. Wet weather will greatly deteriorate the quality of the wines, which, under th e most favourable circumstances, w ill be much b e l ow the average quantity made. Th e accounts from th e B eau j olais and the alarming. The disease which has attached the vine co ntinues to make great progress more especially with the white grapes. Thus the 'two kingdoms of Nature —the animal and the vegetable —seem to be Alagonnais are too, of that,thr atening universally most fe alabouringand under y d taasrea, o s t n er d , great and extended destruction. REMARKABLE I STATISTIC OF INSANITY IN THE COUIVTY OF MDDLESEX. From the reports of the vi, sitingms justices of Hanwell and Colney-hatch L unatic Asylu some very interest ing facts have been obtained, and afford ample materials for the conside ration and contemplation of the philan thropist. we ll Asylum during the year 190 patients At the gan 88 males and 102 females. The were reeeived— causes o vit, f their disorders in the males being moral in 31 cases and physical in 31 others, the rest being unascer tained. For the females the moral causes were 5, and physical 19. The moral causes in the males are thus enumerated: —Poverty, 3; domestic unhappiness, 2; di... a ppointed affection, 3 ; grief, 3 ; dissipated habits, 1; over study of religious subjects, 3; anxiety, 2; political excite ment, 1; remorse, 1; disappointed expectation, 1. O n t h e female side—disappointed affection, 1; fright , were mainly divided its to 1; poverty, 2; grief, I. They re li g i o us principles as follow :—Church of ma l e s, 48—females, 68; Roman Catholic 1 England, 4—fe males, 4; not ascertained, males, nal ' 32—females, 23. As regards education the following results were Well educated, male, I—females, 18; p l ain ly obtained '— males, 15; read and write, males, 33 educated, 33—. female s, 30; fe.. Asylum read, males, 2—females, 11; not ascertained, mal e s, 3 3 males, 43. At the Colney-hatch 411 males and 669 females had been received. Causes Males, moral, 89; physical, 140 . In th e f ema l e b ranc h of disorders:— moral the following only were ascertained ;—Mor a l causes, 90; physical, 135. The . causes of the males are thus enumerated:—Domestic grief, temperance of wife, 7 7 ; unfaithfulness or in temperance 6; reverse ; of dr ead of poverty, 7; want of em ployment,l2; loos of wife or fortune, loss of property, &0., Children, 3; disappointed affection, 3 ; unhappiness at home, 1; 3; sudden s hocks, erron e ous views in religion , pr id e, 3; o__ a k s, frights, &0., 2 9 ; jealou s y , 3 ; ver nxiety 2. sudde n loss of several cows , 1; regr e t f or a theft, 1; au' icide of a brother, 1 ; over ex citement at the stand Great h Exhibition, i( l 3 . from sheed the ffemalee sid e deser tion or ill- use loss of husband, chil dren, ill-usage o s f t h u a s sb :— an D d, om 13 thus:—Domestic miOsenryt t his parents, &C., 14; domestic grief, poverty, &c., 10; shock on information of sudden death of relative, 6 ; disappointed affection, 15; seduction and neglect, 6; through reading the trial of Mannin g., the murder ers , 1; beguilement by advertisement into a broth e l, 1 ; father's profligacy, 1 ; e rroneous views of religion, 1 ; despondency on quitting service of long duration, 2; ac cidental poisoning of a daughter, 1; om i ss i on in a bill, 1; fright, 14; loss of property, 3; over-indulgence of parents, 1. Education —Read and write, males, 171 — females, 275; read only, males, 63 —females, 135; no education, malele, s, 238 of England , m ales, 35 79—females, females, 183. Religion—Church ma 414; Roman Catholic, f e males, 74; dissenters, males, 96—females, 102; u nknown, males, 32; females, 79. G oL p FROM AUSTRALIA.—The ship Vanguard, arrived in the docks from Geelong and Melbourne, has brought twenty-six packages of gold dust, consigned to o rder; and the vessel Johnstone, arrived on the same day from Sydney, has brought twenty-seven packages of gold dust, consigned to sundry houses in the metropolis. The St. Vincent, arrived from Sydney, has brought one cue and two boxes of gold dust, consigned to order• ON THE LANDOWNER. Income arising from land let to a tenant at 3001. a year (3001. at 3d.) ••• 3 15 0 Capital—i e., the v a l ue o f such • land at 33,333 years' purchase (10,0001. at 9d.) ••• ••• 315 0 £7 10 0 ON THE BARRISTER. Professional income 3001. a year (3001. at 33.) , 3 15 0 Capitalized value of such income at 10 years purchase, being the average of the English life tables, with a deduction of 5 per cent. (3.0001. at 93.)._ •• 1 2 6 Capital invested in professional education, li brary, &c. (1,5001. at 91 ) . 0 11 3 .. "' £5 8 9 ON THE TRADER. Income from trade 3001. (3001. at 3d.) .. 315 0 Capitalized value of the same (3,0001. at 9d.) 1 2 6 Capital invested in trade (1,500/. at 9d.) ... 011 3 £5 8 9 Terminable annuities to be resolved into capital and income, and charged accordingly. From the above statements, if the capital is at all cor rectly estimated in the respective cases, it would appear that a tax of 51. Ba. 9d. upon certain incomes is equiva lent to 71. 104. on others; or, to state it in another way, that sd. in the pound on income is equal to 7d. in the pound upon real property —any inequality in the case of houses or other realized property, when compared with land, being duly estimated and allowed in a manner si milar to the poor -rate vai n obe dient servant, R. C. N.B. In capitalizing th e value of an i ncome , i t i s n ot taken at the sale value, b a t at the presume d va l ue o f the same to the possessor. ations.—l am, Sir, your The extension of th e e l ectric tele g raph Hurst to ELECTRIC ThLEGRAPH. Castle, in Hants, oppo s it e the Needle rocks,in the Isle of Wight, may be co ns id ered of nat i ona l import ance. Next year above a d ozen foreign ma il- pac k e ts will pass the Needles e very month, averag i ng on e nearly every other day, on their way to South ampton, and the fact of th e i r approach to the l a tt e r place will be known by means of the Hurst Castle Telegraph two hours befor e t h e i r actual arriva l . A s soon as the extension of the telegraph to Hurst Castle is completed, the Southampton Chamber of Commerce purposes etiecting some arrangernent wiLti the Post office and railway authorities, by which, up to the latest period of the day possible, the foreign mails shall be dispatched to London from Southampton, either by ordinary or spe c i a l trains, imme diately on their arrival at the latter port. The railway authorities are opposed to special trains, unless notice of them can be prev i ous l y given to every portion of their li ne . By the extension of the electric telegraph to Hurst such notice can be given. It is calculated that, taking into consideration the readiness with which foreign wails can be sorted in the General Post-office, and distributed to all parts of the country from thence, and considering also the rapidity with which the mails will be forwarded to London from Southampton, when the Hurst Castle telegraph is completed, that the ut most possible convenience will be provided for the public next year. By the telegraphic overland ex press to Southampton announcing the arrival of fo reign packets off the Isle of Wight, the Post-office, railway, and mail company auth or i ties will be able to make every preparation for th e qu i ck landing and dispatching of the mails to the G enera l P ost - o ffi ce. Practically, it may be said that the foreign mails will be landed in London next year, for an express train does not take two hours to get to London from South ampton. Now, when the i mmense staff of officials in the General Post-office is considered, and the numerous and direct postal communications there are from London to all parts of the country, there cannotmails will be dis tributed be all a over doub t t he th u at ni t t o e rig d en Kingdom quicker from the metropolis than from any o th er town. There is not much doubt that the extensi on of the telegraph to Hurst Castle will be remunerative. Toe mail companies, the Custom-house officers, the London newspaper press, and the Post-office, must all receive messages by it. The families of the officers of the ships, the friends and relatives of passengers by foreign mail-packets, numbers of whom are always in Southampton when the packets are expected, will no doubt order messages announcing the arrival of the packets to be sent to them. A code of day and night signals must be invented, to di s ti ngu i s h th e arrival of the various lines of mail packets. The Hurst telegraph will be completed by forming a double wire under ground from Brockenhurst station on the Southampton and Dorch ester R a il way . It is expected that th e extension will be completed in a month from hence.-11fornzng Paper.: ADMIRALTY COMMISSION OF SCIEN- TIFIC INQUIRY. (From the Port sm outh T i mes and Naval Gazette.) His Grace the Duke of Northumberland, First Lord of the Admiralty, has ordered a committee, formed of the following officers—Captain Warden, R.N., Inspector of the Steam Navy afloat, President; Captain Gordon, R.N., of her Majesty's ship En counter; Isaac Watts, Esq., Assistant-Surveyor of the Navy ; Robert Hughes, Esq., Assistant to the Chief Engineer of the Navy ; 0. L ang , Esq., Assistant Master-Shipwright of Ch atham D oc ky ar d ; an d Thomas Baker, Esq., I nspector o f M ac hi ne ry of her Majesty's yachts, t o v i sit all the principal ship building and engineeri ng establishments i n th e United Kingdom, to collect such facts as th e y may deem useful for the conducting of the national establish ments, and also for the advantage of the mercantile marine of the country, Such a commission as this cannot fail but realize immense advantages f or the nationa l se rvice. In its appointment and or gan i zation we see the benefits of having a master mi nd connecte d w ith the navy, practically, at the h ea d of its board o f co ntrol. Had such a committce as thi s been organ ized and set to work by previous Fir s t L ords o f t h e Admiralty we think the public would h ave hear d fewer reports of breaks down in wa r Steamers want of economy in dockyards, and such lik e hackn e ye d co mplaints, whilst the interests of the navy w ou ld have been far better conserved and the mercantile mar ine would have taken a position which m i ght poss ibly have freed Cap tain Penny from much of that indign it y which we cannot but conside r fore the Committ ee of I t h e Arctic search ing exploration. so unn ec essarily show n him be fore on Whi lst touchi ng upon the mercantile marine we must draw the att ent i on of our rea ders to a letter ' addressed to a morning contem p o rarY, whic h will be found in the pr ece di ng page f ro m that experienced and highly e s t eemed Oriental Steam N av i gation ComPanY —Captain En gledue. That ge n tl eman throws ou t a hint for the adoption of the Commission now s itting to resolve upon the most effi cac i ous mode of miming the navy, which if they fail to officer of the P eninsular and avail themselves , of we consider they will deprive the mse l ves of one -las,lf of the means at their disposal for arriving at a proper a nd an ad vantageous conclusi on f or the b en efit of the service to which themselves i n di v id ua lly be long. In the officers cho sen b y the 39 uke of North umberland to prose cu t e the i r inquiries into the working of other establishments, the service and the country has a guarantee that the work will be well done. Captain Warden is experienced in steam navigation, he lately coma:lanai( the Retribu tion and Medea steam- , Ca'p'tain Gordon, at vessels • present in command of the Encounter, is another highly talented practical steam of 6". ; Mr. Watts is a scientific shipwright of the late echo() 1 of naval archi tecture at this port, and late master shipwright at Sheerness dockyard; Mr. Hughes itt a civil engineer of first class attainments; Mr. Olivet Lan g is a rising dockyard o ffi ce r, an d One of high prod nice ; Mr. Baker is a gentleman whose scientific atti linments are not surpassed by any officer of his class in the national service. With such men we doubt • not but the ob jects of their m i ss i on w ill be atta fined with much credit to themselves and lasting bene it to the service in which they ar e em ployed. W e 11 o p e their re p ort will be printed a n d c irculated for ti le instruction of the navy and th e satisfaction 0f tht) public.- ................. -...... upon the of Sligo, THE IRISH IRISH BRIGADE.--The brig !a de is likely to be particulß trily precarious. The diminished in numbers ere the Perlis n tent has set many days. Mr. Keogh's seat looks petition against the return of Mr. Town ley, for the borough TO THE EDITOR OE THE TIMES, Sir,—With reference to your late articles charged with bribery and intimidation of the inequalities of the income tax, it will be found, I b e . highest character. Mr. Somers 's supporters have taken the lieve, upon an examination of the evidence taken before matte r up in right earnest, and already a considerable sum the Select Committee, that the actuaries and the eeono- of money has been subscribed towards carrying the matter mists are at issue upon fundamental principles. against the return of Mr. Cor heprosecuted with every probability o f sues out. In Clare, the petition . . ..„ The actuaries contend that the taxes for the nelius O'Brien . will be proceeded with. - !.ne petition com yearnon.qualificalson of voters. At plains of intimidation and should be levied upon the capital existing in the year ; Waterford,will be prosecuted against the return while the economists assert that the income or produce of _ r a petition . g _ l a t that the petition against the Mr. Esmonde. It is thought of the year should bear the impost. proceeded with.—Morn ing return of Mr. Swift will not be The actuaries require that the actual value of the capi- .Advertiser. h a rson shall be estimated • • cal possessed by eac. pe period'. TUE RECENT ACCIDENT ON THE BRISTOL AND tally, and a certain amount thereo f set apart for the EXETER RAILWAY.—The directors have visited the portim purposes of the Government; while the economists, dowse line near Creech, where d the accident occurred to the maintaining the income or produce of trades and pro. express train on Wednes liylas, The remains of the tessions, as classes, to be equally continuous and per- poor fellow Umberstone, crushed . _ u nder the engine, have munent with that arising from land or perpetual an. been got out from under the ruins, but the engine itself re had - nuities, require that the income or produce of all shall __ mains until the Government inspector visited the spot. of the Mr. Moncton, the coroner district, summoned a jury be equally charged. at the B e ll Inn, Creech , a t noon on Thursda y , w ho proc e e ded The actuary forcibly adduces the inequality of a fleet- to view the body of uniberstone. The evid ence o f one o f t h e 1 i ng i n come when compared with an income in perpetuity; other servants of the company injured was taken, as his con but the economist holds that the barrister with a pro- dition was considered very perilous, after which the inquest fessional income of 1,000/. a year is indebted to the Go- was adjourned for a week, pending the report of the Govern vernment for protecticn in the realization of that income ment inspector. equally with the landowner, the freeholder, and the AN INFUR IATE D Cow AT N OTTINGHAM.—gyp trader, and is liable to pay an equal amm with them for while the market-place Wednesday at noon, . was filled with the protection of such income. hundreds of people, a young cow in an infuriated s tate These arguments may be correct, as the inequality rushed f from its • f e ll o ws, darting off in the d* • h direction of the abruptly turned near complained of by th 3 actuary lies not in the income, but ish-market. It was made a sudden dashte Feathers Ta vern, when the animal in the capitalized value of each. ground and then paid its respects- ware spread on the gra , To arrive at a true principle, therefore, it would ap_ pots an d pans, plates and jugs, which garnisheda to the pear that income and ca pital must be separately assessed ; lion of the an a s ; pavement, smashing everything that cLge'por e in it s and were it d es i ra bl e t o raise a2i per cent. property and way. The maddened beast then ran towards T' miber-hill, income-tax, money being at 3 per cent., income must be where it overthrew abutter-stall, but was eventually driven assessed at 3d. in the pound, and opital at 9cl. in the back to its former quattera withoutdoing further nua h - e f c 1 . .—Notte for