The Sun. — London, England, 1848-03-28 00:00:00

' 3 E! at state, that we should have been spared sion.—(Hear, hear.) I:ow,:ver, I am very its debate affords me an opportu/dty to rebut lion of the Hon. Member for MJntrose, that imant have not paid any attention to this otherwise they would not rej. ct a modified 'cation. Nov I am quite prepared to admit first blush the proposition of a modified xa:ion bears a very plausible appearance. from its being the fact that I have not consi mbject with the gravest attention, I must as ous,? that the dceper I went into it, the more did 1 tind it to make any material alteration present system, s ithout making it more are iiiquisitori,l, and more objPetionable at the present time. The Honourable Montrose referred to the period of 1806, is tax was proposed by Mr. Pitt, le Honourable Gentleman is not aware of its was first proposed by Mr. Pitt as a tax upon e, then as a t.ix upon realised property, and ax upon income. Exemptions were made in cliff:rent classes. Men having large families, trdens, were exempted ; but it was found that :emptions led to so much fraud that it was put nt chap, in which it has been continued by donne, Mr. Addison, and Mr. Percival. It was d by the Right Hon. Gentleman the Member firth in 1842, who stated to the House his belief Lost equitable and just state in which it could was that in which it at present stands. lam ed to deny that there are not inequalities in ; but I do believe that if it is imposed, it must I in this shape; and that if the people are pre lopt it, in order to enable the Government to country from more objectionable taxes, this ) only one in which they ought to do so, and he only one to which I can give my consent. — r.) The Hon. Gentleman (sir. Hume) has re he system of the Hon. Member for Cocker r. Horsman). Now I know it is a difficult -int; forward a plan not open to some objee. I look upon it as a very great argument in the present plan that it has been the one opted heretofore by Parliament when they impose an income-tax, and one against which )jecti ,ns can be urged which are not equally to all others which can be devised. But the nber for Cockermouth brings down his plan, thstanding its having had the advantage of e consideration, his able statement, and his masterly explanation, the objections to it are lat the Right Hon. Member for the University Lige was enabled to point out three or four .e fatal to its success. Surely it is not an rence to draw, when I say that the failure of er for Cockermouth shows that it is not quite matter to find out another plan less objection ,he present. I stated to the House that another ss adopted this system; it is adopted in one hilted States of America, where it can id there is any great feeling in favour of interests. There it is imposed upon on incomes arising from professions, or any pupation, or employment, upon all law costs, )sts of suits, as far as lam aware. Sir, there itry where an income-tax has been proposed than as an equal rate upon all income, without of the sources from whence it is derived. I ,ng argument in favour of this tax in the con s Hon. Member for Montrose himself. When, renewal of this tax was proposed for three Roebuck made a motion for the exclusion of al incomes, in order to subject them to a lower cation, the Hon. Member for Montrose objected Then came the motion of the Hon. Gentleman )er for Liskeard, which was very similar to the The Hon. Member for Montrose opposed that not only opposed it, but spoke against it. He D for one would not allow of the alteration; it ovements which had been suggested were a, why then let them not bother their heads ''—(Loud cries of "Hear, hear.") Now, I he will follow this advice. Do not let him ; let him give us the benefit of his support; ate for this measure, as the alternative of many es which have been taken ,off. Now, I will e two or three rlasons which induce me to be- it is not pcssible to modify this tax to meet sof the Hon. Gentleman. I will not go into ion whether income on capital should be taxed, irding to the plan of the Hon. Gentleman, the f being examined by an assurance company into tut of your capital, and by the officer of the into the state of your health, should be gone svery year of your life before you could arrive posed of capitalizing by income. The chances ration of your life would vary, and thus the lie f being surveyed, as they termed it in the navy, ered imperative ; and this was applicable to all iossessed of life estates.—(Hear, hear.) I will repeat the arguments through which I have red to convince the House that, as a matter of to the fundholder, it is but just to tax all at an equal rate ; neither will I go into the which has been referred to upon a former and the sum of which has been ably stated in a I hold in my hand, from a clergyman in 3omplaining of the oppressions inflicted upon the er under schedule A. He states, upon a rent 14501., the poor-rates and other assessed taxes 1041. And he complains that all the local of the country is paid by persons classed under A. Schedules C and E are not rateable. D is exempted by an annual Act, and cense von schedules A and B falls the great burden on. Take the case of two gentlemen, each pay come-tax of 301., and each enjoying an income . a year, one from professional, and ono from state; there was no reduction made for repairs duction for the expenditure—the income-tax perfectly irrespective whether the tenant paid or not, and to such an extent was this system that where land had remained unoccupied, me-tax was paid by the incoming tenant. I ke to know what return the landlord classes et upon their expenditure upon their estates. heard it stated at about ten per cent., and by have heard it put as high as thirty per cent. As Iy experience goes I have not the least doubt would be as high as twenty per cent. Under D the tradesman is entitled to make a reduc all repairs, and a very liberal allowance is made Now I freely admit that a higher per tentage be paid upon realised property than upon pro f income, but if such is done, is it not quite clear se paying under schedule A would have a right nd that those under D should pay the full rate, any deductions, in the same manner as those le rated under schedule A were compelled to pay ? t point of view in which I think Hon. Gentlemen ) consider the subject. Ido not think that any coking at these returns will consider that schedule any proportion to the amount of the professional of the country. It appears, under this return, the whole of Great Britain there are ouly persons who receive 150/. per annum. Does ly believe that there are not more than 111,000? r.) Does any person believei that there is not this great metropolis a greater number? Why nber hearing one gentleman say that he knew an 2inent in the City where there were seventy who were each receiving the sum of 1501. a year. emen would take the trouble of examining a little they would find that according to these returns se thousand persons were deriving from trade an only of 1,0001. a year. Does anybody believe it? r, hear.) It is said that this tax presses very upon the small traders. The whole number of paying under schedule D is sixteen hundred id, the whole amount they pay is seven hundred y thousand pounds; and the whole amount paid nine thousand persons deriving 1,000/. a year is 11. This appears to me, to the complaints of 'ho say they are overburdened and overtaxed, a A answer, that if these inequalities are removed— Lass is made to pay fairly with the other—you will render the tax more inquisitorial, and I do not doing so you will render it more palatable. If you these inequalities you will render this tax inqui to such a degree that the people of the country lot stand it for a year.—(Hear, hear.) I am ixious that the tax upon schedule D should be ightly. I think that it is quite fair that it should The great objection to this tax is its inquisi• ature. Now, Sir, you may attempt to make it ist, but by doing so you will make it more in rial; and by making it more inquisitorial you will t more odious. I have heard of no plan, and I rise no plan, by which it can be levied in a more 'le manner than at present. When I opposed it irat instance I stated what were the conditions hich I would support it. I said that if the corn ee sugar duty, and the timber duty were removed, en I a (1141 vote for it; so I do not think I am in• ent in the course which I have adopted. Sir, the es of Adam Smith have been quoted, but the Lien who have done so have quite forgotten to to sentence succeeding that which they did read, entirely alters the view which the first would to convey. I remember the Right Honourable tr for Tamworth saying, that in his opinion this s snore consistent with the four canons laid down am Smith than any other, one of which is, that ought to contribute something according to his . But I will read the words of Adam Smith. 's, " The:subjects of every state ought to contri , the support of the state in proportion to their ;h and ability."—(Hear, hear.) Yes, there they but let me read the next sentence :—" that is in tion to the revenue which they respectively enjoy the protection of the state."—(Hear, hear.) Now operty of landed gentlemen is every bit as safe as property of those persons who have embarked it le. Sir, upon a careful consideration of the sub have come to the conclusion, that whether you he classes individually or together, you will find o injustice, done to persons paying under schedule I not be increased by modifying the scale of taxa -(llear, hear.) For these reasons I must object motion of my Hon. Friend, or to any other mo ist has for its object the alteration of the scale. J. CLAY was anxious to explain why upon this t lie had already voted, and why he should again n opposition to an Administration in whose gene !icy he concurred. He had great confidence in the t Ministry, particularly with r e g a rd to the foreign ment; but it there was a point on which they very generally distrusted, it was in matters of e, retrenchment, and commercial government.— , hear.) He was convinced, however, that the 7 was determined to have a complete revision of üblic expenditure, and that that revision could long delayed. As a general principle he was it. . of directetaxatior, and he thought that a tax o' nd they were discussing ought to be made perma- His objection referred to the form of the pro mposition—to its inequalities, and its injustice. , ar, hear.) Much had, no doubt, been said of fficulties in the way of calculating the due pro fs which people of different amounts of income THE ought to pay. But after all, it was a mere matter of cal r eulatiol!, a:id OS ncli he d:d not set how it could ;;re sent even a fortui:lable, much le Ls an imAtperable, ditil culty.—(Hear.) Because everything could not be done, the Right Hon. Gentleman the Chancellor of the Ex chequer certainly had not proved that nothing ought to be a - tempted--(llear)—while, for his own part, he was convinced that were the country to see an honest endea vour to smooth away the grossest inequalities, and to redresi, the most glaring injustices, it would be amply satisfied. The Right lion. Gentleman had expressed his astonishment at the small sum yielded by schedule D. and lie had thrown out insinuations that that portion of the tax was dishonestly withheld. Such might be the case, but if so, it was the fault of the machinery in use. Let the pressure of schedule D be fairly and equitabl adjusted, and the country would not oiject to any inqui sition necessary to secure honesty in the payment. — (Hear.) It was upon the middle classes that the inequa lity of the tax principally fell; but this country was essentially a middle-class country—with, some destitution at one end of the scale, and some overgrown and gigantic fortunes at the other; the great mass of the population belonged to a middle class. Now God forbid that he should advocate class legislation in the usual sense of the term; but surely, if the legislation was to be in the hands of any one class, justice would delight to see it in the hands of those who were to the general body of the population us a thousand to one, rather than in that of others who wire to society in general but one to a thou• sand. It was his conviction, however, that the present tax must, sooner or later, be altered. As it existed at present it could not last long. Lie, therefore, in the name of his constituents, directed an earnest and anxious appeal to the Noble Lord at the head of the Govern ment yet again to take into consideration whether some thing might not be done to alter that inequality, and to redress that injustice of which the country complained, and of the satisfactory adjustment of which the country believed, and he believed, the possibility.—(Eieur.) Mr. TRELAWNY would vote against the motion of the Honourable Gentleman the Member for Montrose. He believed that the pressure of the income-tax, whether just or unjust, was analogous to that of all kinds of taxation. The Honourable Member for the West Riding of Yorkshire had shown the House how disproportionately heavy was the share of customs and excise duties which fell upon the poor compared to the rich man, and the income-tax went upon the same prin ciple. if it was a wrong one, then let there be a general revision of taxation.—(Hear, hear.) He held, however, that under present circumstances, and in the present state of the public mind, it would not be advislble to re mit this tax, but to continue to exact it, at least until a fair trial had been given to the late commercial measures of relaxation. Mr. SHARMAN CRAWFORD said that no oppo nent of the income-tax had made out so strong a case against it as had the Right Honourable Gentleman the Chancellor of the Exchequer himaelf.—(Hear, hear.) That Right Honourable Gentleman had proved that in every way schedule D was loaded with injustice. He would, therefore, urge the Honourable Member for Montrose not to give even that sanction to the mea sure which was implied in his motion, but to divide upon the main question, and to refuse to go into Committee at all.—(hear, hear.) Mr. J. BONIIAM CARTER would oppose the motion of the Hon. Gentleman the Membar for Mon trose. The country, in opposing the tax, was hardly aware of the difficulties of the Government, and at the same time took an exaggerated view of the in justice and inequality of the impost ; but, at any rate, whatever might be the opinion of the country, this was not the proper time to refer to a Select Committee a tax which was absolutely needful for the preservation of the public credit. They all knew how Committees upon such subjects were manage el. No one could say when such a tribunal would agree to a report, or whether they would agree to one at all. He thought that reference had been too fresly made to extreme cases as showing the injus tice and inequality of the tax, and under all the cir cumstances of the case he should not consider that he was justified in supporting the motion of the Honourable Gentleman. Mr. URQUIIA RT said he had paid great attention to this question, and, after much anxious consideration, was persuaded that the course pursued by the House on matters of finance was not wise or proper. It was ono of the gravest questions which tho House could consider whether they should adopt direct or indirect taxation, or a general principle. At present they were but making an experiment, but so far from applying themselves to the main point at issue, they had suffered themselves to be led into details which could but little affect it, and had not gone the right way to get a solution of their difficulties. He was firmly convinced that it would be most vexatious and unwise to heap up one system on the back of another system. Instead of discussing the course they should pursue, and of determining whether they should abandon the old or adopt the new system, the House had mixed up in that debate a number of subjects, such as the national defences, the inequality of the operation of the income-tax, and the relaxation of duties, which had nothing to do with the real merits of the question, and in so doing had not, be sub mitted, taken the proper means for examining into them, He should certainly support the proposition of the Honourable Member for Montrose, not because it answered all the objects which he should like to see attained, or was likely in any degree to cure the disorder nto which our financial system had fallen, but because would moot the whole question in and out of the The Honourable Member for Hull, in ridiculing ,OUSQ. the principles of direct taxation, had alluded to Wai Tyler and the poll tax ; but the Honourable Member did not seem to be aware that he and Wat Tyler used the very same arguments, and that the objection which existed to that tax related rather to the agency by which it was collected than to the principle on which it was rounded. If the House meant to meet the question fairly, they must do away with that system of centrali zation which was now crushing them—they must look more to the adoption of local Government, and then they would be free from the weight of business, to which they were unequal, and would be able to apply themselves to the reform of the whole financial position. If any one moment could be propitious for such measures it would be the present, when events were every day occurring in foreign countries which showed that the people were determined not to submit to centralization, and that where it was established it was destroyed. He was convinced that direct could not be introduced on the back of indirect taxation, and that they must look to the support of municipal and popular bodies to carry out the former as that which was best suited to this country. Mr. MITCHELL said that the very reasons advanced by the Honourable Gentleman against the measure were those which induced him to support it. The argument used by the Honourable Member for Tavistock in sup port of the tax was the argument used by Wat Tyler against the poll tax, and the statement of the Right Hon. Gentleman the Chancellor of the Exchequer that the income-tax was much evaded at present would lead him (Mr. Mitchell) to vote against it.—(Hear, hear.) He had never heard such an argument in his life for the perpetuation of a tax as the fact that many per sons did not pay it who ought to do so; and he thought the Right Honourable Gentleman should in troduce a measure to press the payment alike on all those who were liable to it. Although he would be much affected by the inquisitorial operation of the tax, he would prefer to endure all its consequences rather than those should escape who were equally bound with him to pay it. The operation of the tax as it stood at present was singularly unjust; and he was persuaded, even from the arguments of the Chancellor of the Ex chequer, that it should be restricted to incomes of 5001. a-year. It was unfair to tax the tradesman and the pro fessional- man in the same proportion; because the in comes of the latter depended on their health, whereas those of the former were not much affected by illness or a fit of sickness. He had been excessively disappointed with the course taken byethe Government in respect to this question. Although so many years a member of that House, he could never be accused of offering a fac tious opposition to any measure; but in the present case, he believed a gross injustice had been done to those in schedule 1). The impression on men's minds out of doors, he could assure the House, was that the Go vernment would not bring in any measure which they did not think would have the approbation of the Right Hon. Baronet the Member for Tamworth (Sir R. Peel), who had been consulted on this tax, proposed and car ried by him at a time when he had a large majority of the landlord classes with him. The Right Hon. Baronet was pledged to the tax, and therefore the Government, it was supposed, did not think themselves justified in abandoning it. The people out of doors thought there were two parties—the gentlemen on the 'Treasury bench, and the gentlemen who followed the Right Hon. Baronet, who settled between them the measures which were to be brought forward, and did not give any other persons the chance of doing anything else but agreeing with them. Mr. NE WDEGATE (amid cries for a division) pro. ceeded to say that it had not been his intention to speak on the question, but that having listened attentively to the arguments which had been used against the pro position of Government, he thought Hon. Members had completely contradicted each other's arguments. The Hon. Member for Montrose objected to the tax because it was under the direction of Commis sioners appointed by the nation, who might be supposed to have some interest in its operation ; but he could not suppose this would have much weight with the House. The Chancellor of the Exchequer ad mitted that every landlord was taxed on 20 per cent. more than he received, on account of the outlay to which he was subject; but the Right Hon. Gentleman had proposed no feasible plan for remedying this injus tice. He wished the house to observe that men of every shade of opinion and representatives of every in terest, with the sole exception of the landlords, had objected to this tax, while they were the most heavily burdened and had to pay the largest share of the tax. What conclusion could be drawn from the opposition to this measure, so varied as it was, but that direct taxa tion was so invidious in its operation, that it would be always liable to complaints of injustice? They might say no form of taxation could be perfectly just, but had any tax ever been met with such arguments as this, into which they had been forced by the difficulties of the Exchequer?—(Divide, divide.) In voting for this tax for three years, he begged to protest against its being supposed that lie supported it as a permanent measure; and he thought that if Government acted rightly, they would give no shadow of a reason for thinking they looked upon it in such a light.—(Divide, divide.) Mr. HORSMAN (who was received with some impa tience for a few minutes) said lie was disposed to agree with those who could not sec any practical object in the proposition of the Hon. Member for Montrose. The question was one which the House had already decided —(llear, hear)—and after the deliberation they had bestowed on that decision he did not see much chance of their being induced to alter it.—(Hear, hear.) His own views as to the tax were the same as they had ever been, but ho could not help remarking that the Noble Lord (Lord J. Russell) and the Right Hon. the Chancellor of SUN, LONDON, the Exchequer had told the House they had inquired into the ope:atit.n of the tax, and had come to the conviction that the injustice of it cold not be remedied. —(llear, hear.) That opinion coming from those who had every rreans of information, as well as the dis crimination to determine its value, must have great weight with him ; and although it did not alter hi, opiriou, the expression of it in such a qnarter would render it presumptuous in him dogmatically to insist en his own opinions, and to maintain that they alone were right. He had hitherto refrained from addressing the House on this point ; for though the plan he had introduced had bzen misre presented and misunderstood, he thought it more becoming in him to show that he - did not wish to change the decision to which they had arrived. The lion. Member for Liverpool (Mr. Cardwell) had published a letter to his constituents, in which, referring to his (Mr. Hersrnan's) plan, he stated that, after havin g given it the fullest consideration, he was convinced it would make the injustice of the income tax greater than it was. He defied the lion. Member to mention one class of cases in which his plan answered the description of in creasing the inequality without remedying the injustice of the tax, and he challenged him to produce, not a multitude of instances, but one case which would make out his statement. He was favourable to direct taxation, and therefore he wished to see the income-tax improved, in order that it might be made permanent. But having already submitted a proposition for equalization to the House, with an unsuccessful result, he was not prepared, in the present state of the question, to offer any further opposition to the income-tax. Ho thought they might do better service to the country by applying themselves to the great subject of the revision of the existing sys tem of taxation—a task for which a great and compre hensive plan was necessary, and which could be under taken with effect only by the Government. He hoped that Ministers would address themselves to it, with a view to accomplish a settlement of the question in the course of the next two or three years; and if they did so,.he believed they might reckon with confidence on the co-operation of the House.—(Hear, hear.) Mr. CARDWELL had felt rather surprised at the formal challenge addressed to him by the Honourable Member for Cockermouth. It would bo in the recollec tion of the house that he had pointed out two griev ances ae arising u❑der the plan proposed by the Honourable Gentleman. That plan would tax an in come, not according to the interest which the individual might have in it, but according to the sources from which it arose; if the source were in its nature per manent, then the individual was to pay the higher rate of duty. He went on to show that the source might be permanent, and the interest of the individual terminable and fleeting; and he asked the Hoare to say whether this consequence would be just, that a widow might have a small annuity of 1501. secured on land or perms nent sources—a fleeting annuity, of which, if she were to leave anything at her death, she would bo compelled to make an annual saving; and yet, according to the scheme of the Hon. Gentleman, she would be taxed at the higher rate. Mr. HORSMAN—Certainly not. Mr. CARDWELL—Were they . to be condemned if they refused to adopt a plan which would have that effect, at the suggestion of the Hon. Member, who did not perceive that that would be ,the consequence 2— (Cheers.) He said that if they were to ascertain by any conceivable rule what that widow would have to pay, they must have a public inspector to account with the widow personally as to the nature of her income; and he said that this would add immeasurably to the ex pense of the plan. He then took the case of a trader trading on borrowed capital, who would be taxed at the rate of 6d., whilst realised property was to7pay Bd. in the pound. Now both paid at the same rate, and the trader was not called upon to make any official return of his circumstances; but if this difference were to be established, there must be a full disclosure and accurate statement to the Government.—([lear, hear.) The lion. Member could not be more desirous elan he was that taxation should be levied in the mode by which it would full most fairly, and with least pressure, on the tax-payer. Mr. HORSMAN said a more complete misunderstand. ing of what he had stated could not be imagined, than that into which the lion. Gentleman had fallen. The Hon. Gentleman said he proposed to tax an annuitant at the higher rate. That was the very case he stated that he intended to tax at the lowest rate; and not only had he specified this in the schedule of duties, but it was the very case by which in his speech he illustrated the hard ship of the present system. Mr. GOULBURN had not the least doubt, after the Hon. Gentleman's statement, as to what had beef his intention; but his Hon. Friend and himself, in the obser vations they made on his speech, addressed themselves to what the Hon. Gentleman had stated.—(Hear, hear.) There was no point more clear throughout the Hon. Gentleman's speech than that schedule A would be charged with a duty of Bd., whilst under other schedules a lower duty could be imposed. Mr. ANSTEY would support the motion of the Hon. Member for Montrose. The House then divided— For the amendment 73 Against it Majority against the amendment 211 The House again divided on the question that the Speaker do leave the chair— . For the motion . Against it .... Majority -- 311 The House then went into Committee On the first clause, _ . 323 Major BERESFORD rose to move that the con• tinuance of the income-tax be for two years instead of for three. He considered that there was something pe culiarly unfortunate in the period of three years. Twice the income• tax had been imposed for that period. This was an awful triennial visitation which they were called upon to undergo. He very much feared that the impo sition of the tax for so long a period as three years would be tantamount to its perpetuation; and with this feeling, notwithstanding that he deprecated the idea of embarrassing the Government, he felt it to be his duty to move that the words " two years" be substituted for " three years." The CHANCELLOR of the EXCHEQUER ac quitted his Honoureble Friend of any intention to em barrass the Government, but he could not give his as sent to any such motion as that which had been intro duced by the Hon. Member. The tax would most assuredly be required for three years, for he feared there was but little prospect of their being able to equalise the revenue and expenditure before that time. The amendment was negatived without a division, and the blank was filled up with the words " three years." The other clauses of the Bill were then agreed to. The House then resumed, and the report was ordered to be received this day. On the order of the day for bringing up the report of the Committee of Supply, Mr. BERNAL brought up the report, which was agreed to. The following orders were postponed :—Landlord and Tenant (Ireland) Bill, second reading to Tuesday next: Diplomatic Relations with the Court of Rome Bill, second reading on Tuesday week. The Insolvent Debtors (India) Bill was read a second time, and ordered to be committed on Thursday. The Borough Police Superannuation Fund Bill was read a third time. The Joint Stock Companies Bill—Committee, post poned until this day. The LORD ADVOCATE moved the appointment of a Select Committee on the Law of Entail (Scotland) Amendment Bill. Mr. OSWALD moved that the name of Mr. Ewart be omitted, and that that of Mr. J. Stuart be sustituted. The House divided— For retaining Mr. Ewart's name ... 66 Against it Majority —34 After a short discussion the names of the other Mem bers were agreed to. Sir DE LACY EVANS moved for leave to bring in a Bill to regulate the time for payment of rates and taxes by Parliamentary electors. The question having been put, Mr. FORBES moved as an amendment, " That the House do now adjourn." The House divided— For the adjournment l2 Against it 5l Majority —39 On our return to the gallery we found Mr. lIUDSON complaining, that while the friends of the Hon. Member for Salford were not in office he used to move the adjournment of the House at twelve o'clock every night. But since they came in he allowed any and every sort of business to be transacted at any hour of the night. He wished the Hon. and Gallant Member for Westminster would explain the objects of this Bill before he obtained leave to introduce it, Sir G. GREY said that leave had already been given to the Hon. and Gallant Colonel.—(Laughter.) Mr. HUDSON did not understand that such had been the case. Mr. F. MACKENZIE thought that the Hon. and Gallant Gentleman should not be allowed to harass the House year after year with the same Bill. Mr. OSWALD explained, and the matter was suffered to drop. Mr. WAKLEY moved that the petition of George Shillibeer (presented 3d March) be printed with the votes. Mr. TUORNELY opposed the motion. After a short discussion, the motion was negatived. The other orders of the day were then disposed of, and the House adjourned at One o'clock. DEATH OF SIR WILLIAM GOSSETT, TUE SERGEANT AT-ARMS.—We regret to announce that Sir William Gosset, the Sergeant-at-Arms of the House of Commons, died at eleven o'clock yesterday morning, at his country residence, near Woolwich. The deceased gentleman had been indisposed some time, and his illness was much aggravated by an accident which happened to him some short time since. While returning home from his official duties he was knocked down and run over by a cab, which broke his leg, and since then the deceased has not been in attendance at the Ilouse of Commons more than once or twice. BURKE'S PEERAGE AND BARONETAGE FOR 1848. —We are requested to state that Mr. Colburn has this day published Mr. Burke's " Peerage and Baronotage for 1848," a new edition, revised and corrected through out from the personal communications of the nobility, &c., and containing all the new creations, in one volume (comprising as much matter as 20 ordinary volumes) with 1,500 engravings of arms, &c., bound, which can ❑ow be had of all booksellers. Also, lately published, Mr. Burke's History of the Landed Gentry," a genea logical and heraldic dictionary of the untitled aristoc racy of England, Scotland, and Ireland, two volumes royal Bvo. TUESDAY EVENING, PARLIAMENTARY DIVISIONS. From the Votes and Proceedings of the House Commons.) MONDAY, MARCH 27. LIVERPOOL, MANCHESTER, AND NEWCASTLE UPON-TYNE JUNCTION RAILWAY (ABANDON MENT OF THE RAILWAY AND DISSOLUTION OF THE COMPANY) BILL.; Order or Second Reading read; Motion made, and Ques• tion proposed, " That the Bill be now read a second time:" —Amendment proposed, to leave out the word " now," and at the end of the Question to add the words " this day six months:"—Question put, " That the word ' now' stand part of the Question." The House divided:— MAJORITY—AYES, 76. Aglionby, H. French. F. Parker, John Anson, Viscount Gaskell, J. M. Pugh. David Arundel, Earl of Granger, T. C. Raphael, Alexander Baring, Usury Guest, Sir John Reudlesham, Lord Blake, M. J. Hall, Sir Benjamin Renton, J. C. Bowring, Dr. Hallyburton, Lord Ricardo, J. L. Boyle, Hobert E. Hardcastle, J. A. Richards, Richard Bruce, Lord E. Haste, Archibald Russell, F. C. Bunbury, E. H. Heald, James I Sandars, George Busfeild, William Heneage, G. 11. Scrope, G. P. Childers, J. W. Herries, J. C. Seymer, Henry Ker Clay, James Ilindley, C. Smith, R. V. Cochrane, A. Hobhousc.., T. B. Smith, M Tucker Colebrooka, Sir T. Howard, C. W. Stanley, B. J. Colon°, C. R. Inglis, Sir It. Stanstield, W. R. Copeland, Ald. Lemon, Sir C. Sturt, Henry G. Deedes, W. Lushington. Charles Tonison, E. K. Denison, J. E. M`Taggart, Sir J. Thosiger, Sir F. Dodd, G. Marshall, W. Thompson, Colonel Duff, G. S. Martin, J. Vane, Lord H. Duncan, Viscount Masterman, john Wall, C. B. Duncan, George Melgund, Viscount William/An, Sir 11. Ellice, Edward Mitchell, A. T. Elliot, J. E. Morris, David TELLW. Evans, William O'Connor, Feargus Hutt, William Fordyce, A. D. Osborne, Ralph Forster, M. Fortescue, J. W. Palmer, Robert HARRIS v. NICHOLSON. TO THE EDITOR OF 7'llE SUN. Sut,—Under the above heading, in your paper of Sa turday, I find a report of certain proceedings alleged to have taken place in the Westminster County Court, on Friday, March 24Lb. In that report there is a vast deal of mischiev us fiction founded on one isolated fact, viz, that I do o e the plaintiff 181,, and when he can legally obtain it he will be paid, and not till then. There are some ettims which, though legally recoverable, may be offensively pursued,: engendering ill feeling on one or both sides, enforced with impetuosity, and resisted with indignation. The case in question is one of them. The report states that a judgment had been obtained against me, and that I had been ordered to pay the debt by instalments. No judgment had been obtained and I was not ordered to pay the debt by instalments, nor did I ever solicit, either personally or by agent, any such indulgence. The next statement is, that I sent a friend to say that I was ill in bed. I was not ill in bed, but publicly in my business all day, and I did not send a friend or any body else to make such a statement. The "friend" is next made to say that he had not seen me that day (FRIDAY), but he had seen me the day before, in bed at two o'clock. No person saw me in bed any day at two o'clock. lam neither an invalid, nor a sluggard, and on the day in question I was up and out before eleven o'clock. At this part of the case a scene is got up between the judge and the agent, or the stranger to me, who is called in the report my " friend." A facetious crossfire is carried on to the great amusement of the crowd, who express their approba tion by intermittent bursts of laughter. The judge observes to the gentleman who gratuitously undertakes to be my deputy, " that he supposes he is not a doctor." Then, after supposing him no doctor, he asks him " it he has felt my pulse, and what are the symptoms of my disorder."—(Renewed laughter—vide report.) My Learned Brother then proves that there is but one step from the ridiculous to the sublime, and who with such a facile grace can turn from grave to gay, from lively to severe! After deploring my irregularities and late hours, after tenderly inquiring if my pulse has been felt, and the nature of my indisposition, instead of "frater nizing," my brother coolly, and with a livid hardihood, sentences me to twenty days imprisonment in the county gaol. Who could have imagined so tragical an end? The great art of the playwright is to conceal the " denouement." Here is the farce of Midas, con cluding with a tragic scene. "He can bear no brother near his throne." Now, Sir, I solemnly declare that I never instructed any " friend," " agent," or any other person to appear fur me in the case before you. If the report be a correct one, some officious persons must have tendered the excuses made, but I am no party to them. There may be persons about the County Court, es about police offices, who are ready to speculate their services, uninstructed and unauthorised, upon the remote chance of a few shillings reward, if a point is gained. Bold Turpin rode the King's highway, To magnify his stores, Ile did not like desk practice So he practised out of doors ; The public were his clients, for He was a road solicitor. These peripatetic lawyers are injurious to the best in terests of society, and, in my humble opinion, should not be heard in any of our courts. Not even in the County Courts, as amicus curia to a sportive judge in the discharge of his jovial and laughter-stir ring duties. I now, Sir, presume to remark upon the ill-natured character of the report. The plaintiff not being present was non. suited, and then comes the following remarks, semi editorial—" The warrant of commitment was then re scinded, the Chief Baron thus escaping, through the absence of the plaintiff, incarceration in the common gaol of the county for the present." Supposing the plaintiff had been present, and the warrant made out, the payment of the money would, I presume, have saved the Chief Baron from so ignominious a fate. But in the remarks quoted I am spoken of as a lucky felon escap ing a just punishment by an accielint—a kind of flaw in the indictment amounting to this admonition:—" Don't let me see you here again, young man. You have had a narrow escape, for which you are indebted to the neglect of the prosecutor, and not to any want of guilt on your part. Lead a moral life, and don't owe any body eighteen pounds again; if you do, such a miracle may not await you." The County Courts wore formed as a merciful tribunal, to take honest debtors out of the hands of malignant creditors and rapacious attornies— a court of arbitration between man and man—but the report of proceedings therein is most cruel and unjusti fiable. A man, and many there are, meritorious and honest, but still short of money, who would go privately to a solicitor, or a plaintiff, and say, " Pray take this small debt of me by weekly instalments," yet might rea sonably dread to make the same appeal to the County Court, because the chances are that his distress is blazoned forth in the papers the next day, his little credit damned, and his censorious neighbours point at him as a tainted example of a man who cannot pay a few pounds. To being short of money I plead guilty, and I only wish that the numbers who crowd round my door daily to borrow, and to beg, would believe me. With every apology for so long an intrusion upon your valuable space, and thanks for the insertion of this explanatory communication, I have the honour to be your olyddieut servant, RENTON NICHOLSON. Garrick's Head, Bow-street, March 25, 1848. [The report in question was taken from a morning contemporary.—ED. Sun.] IRELAND.--LIYERPOOL, MONDAY.—The following letter was received this morning by a tradesman in this town from a relative residing in the neighbourhood of Dublin .—" Saturday Night, 9 o'clock.—An officer that is lodging with us has just received information that there is an outbreak at Limerick, and the people have beaten the soldiers. The hills which are seen from here are illuminated with large fires. We can see twenty from our window." We have received no confirmation of this report. BRITISH AMERICAN LAND COMPANY.—The an nual general meeting of the shareholders in this com pany was held yesterday. The objects which the com pany have in view are the settlement of lands in the eastern townships of Lower Canada. The business of the day was to receive a report from the directors, and to re-elect members of the board. M. A. Gillespie, the governor, took the chair, and after the minutes of the last court had been read, the secretary went through the report. Mr. Gillespie remarked that the accounts of the company were now before the meeting, and he trusted that the report was sufficiently explanatory. From a visit he had made to the company's lands, he could state that he thought very favourably of those situated at Sherbrook, Stanstead, St. Francis, &c., where the crops were luxuriant and new branches of cultivation were being introduced. Besides paper and grist mills there were various factories established, and the railway would open up their lands for settlement. The governor then went into further details about the progress of the railway, the accounts, &c. The report was then adop ted, the election took place, and thanks having been voted to the board, the meeting broke up. BURGLARY AND ATTEMPTED MURDER or A POLICEMAN.—A burglary, attended with unparalleled cruelty to one of the City police constables, was perpe trated by a gang of notorious characters yesterday (Sunday) morning. It appears that shortly after three o'clock the constable on duty in Petticoat-lane, in pass ing the premises of Mr. Joseph, a general and marine storedealer, discovered a number of sheathing nails ly ing on the cellar flap. This excited his suspicions, and having aroused the inmates, it was ascertained that the premises had been burglariously entered and a consider. able quantity of copper nails taken away. Information of that fact was instantly communicated to the several police stations, and from questions put to the of fi cers on the beats surrounding the lane, it was clearly ascertained that none of the property had been carried past them, consequently it was imagined that it was concealed in the neighbourhood, and that when the night men went off duty at six o'clock in the morning an attempt would be made to remove it. To prevent the same, some of the reserve police was sent out in private clothes to watch. Amongst the number was a constable of the name of Pearson, and whilst ho was walking along the lane, four or five fellows pounced upon him and cried out, " Here is one of the b— dogs that is looking after us, let us settle him." They had barely uttered the words, when they all pitched into him, first throw ing him upon the ground, then kicking and jumping upon him, evidently trying all they could to deprive the poor fellow of life. To such an extent did they carry out their brutality, that they nearly kicked out his eyes. In jumping on him they broke one of his legs. Having as they thought killed the constable, they made off, and up to nine o'clock last night had not been heard of. The constable when found by one of his comrades, who had left him only for a few minutes, was in a dreadful state of suffering. Medical aid was immediately pro cured, and the unfortunate fellow remains is a very precarious condition. One of the fellows is well known to the City and Metropolitan police, and a full descrip tion of the party, with his name and height, has been sent to every station-house in London, so that in all probability the villain will be speedily brought to jus tice. From certain information received by Mr. D. W. Harvey, the chief commissioner, it was expected that some of the gang would make an attack upon the police in Petticoat-lane during the night; a number of men from each of the City divisions was therefore ordered to meet there at twelve o'clock last night (Sunday), to pro tect the constables on duty. Principal contents of the Observer, of Sunday, March .P 6 :—Thirteen folio columns of first-rate and latest political news from France, Austria, Prussia, Italy, and all parts of the continent—Saturday's Elec tion Committees, a folio column—Upwards of a column of Saturday Marylebone Vestry Meeting—About 100 useful Advertisements—Two columns of latest Irish news—Upwards of a column of births, marriages, and deaths, and sixteen columns of latest miscellaneous in telligence. Price of the Observer, 6d.—Monday's edition, at four, Monday afternoons. RECREATION FOR THE PEOPLE CHEAPER AND MOR E EFFIC IENT THAN HOSPITALS AND GAOLS. — The Legis lature, public bodies, should provide places of healthy, innocent recreation, good for.both soul and body, and accessible to the whole population; gratuitous baths, washhouses, libraries, museums, parks, reading-rooms, gymnasia, concert-rooms—places, in short, where harm less, inexpensive, recreation might successfully enter the lists with debauchery and v ice. God knows they would be better, cheaper, more efficient than gaols, peniten tiaries, panopticons, and patent drops; which, indeed, they would in time replace. Sanitary and moral reforms go together; and as a healthy cheerful, well-lighted, well-regulated, abode is found cheaper and better, more conducive to health and happiness than ono that reeks with dirt; disease, and immorality; so reading-rooms, museums, parks, and picture-galleries would be found civilizers, cheaper and better than the silent cell, the gallows, and the scourge.—Dr.ll‘Cormac, of Belfast, in the .Builder. MINORITY_NOES, 74• Adderley, C. B. Du Pre, C. G. Mahon, Viscount Anstey, Thomas Egerton, W. T. Molesworth, Sir W. Arkwright, Qeorge Ellie°, E., jun. Mowatt, Francis Bagge, W. Fagan, William Mundy, E. Miller Bailey, Joseph Fellowes, E. Pattison, J. Baldock, E. H. Foley, J. H. Pearson, Charles Barnard, E. G. Forbes, Wm. Peel, Colonel Barrington, Viscount Fox, W. J. Pllkington, James Bateson, T. Fuller, A. E. Power, Dr. Beubow, John Gardner, J. D. Repton, G. W. Berkeley, Grantley Gibson, T. M. Rufford, Francis Brameton, T. W. Gladstone, W. E. Scott, F. Bright, John Glyn, G. C. Simeon, John Brotherton, J. Greene, John Spooner, Richard Brown, H. Grenfell, C. Pascoe Stafford, Augustus Cabbell, B. B. Grenfell, Charles W. Sullivan, Michael Carter, John B. Gwyn, llowel Tyrrell, Sir J. Cayley, E. S. Heywood, James Urquhart, David Christy, Samuel Houldsworth, T. Waddington, H. S. Crawford, W. S. Hudson, G. Wawa, J T. Cripps, William Humphery, Ald. Williams, John Cubitt, William Ingestre, Viset. Wortley, J. S. Disraeli, B. Lewis, Sir T. Divett, E. Lindsay, Colonel Douglas, Sir C. B. Lygon, General Duncombe, 0. Mackenzie, W. F. TELLERS. Patten, J. W. Cardwell, Edward PROPERTY TAX BILL. Order for Committee read; Motion made, and Question proposed, " That Mr. Speaker do now leave the Chair :" Amendment proposed, to leave out from the word " That" to the end of the Question, in order to add the words " the Bill be committed to a Select Committee," instead thereof : Question put, " That the words proposed to be left out stand part of the Question.' The House divided: MAJORITY—AYES, 284. Abdy, T. N. Egerton, W. T. Maxwell, J. P. Aclaud, Sir T. Ellice, Edward Melgund, Viscount Adair, Hugh E. Ellice, E., jun. Moffatt, George Adair, It. Shafto Elliot, John E. Mousell, William Aglionby, 11. A. Estcourt, J. B. B. Moore, George 11. Alexander, N. Evans, William Morpeth, Viscount Anson, Colonel Farrcr, James Morison, General Armstrong, Sir A. Fellowes, E. 3lulgrave, Earl Arundel, Earl of Ferguson, Col. Mundy, E. M. Bailey, Joseph Ferguson, Sir R. Mure, Colonel Balllie, H. J. Filmer, Sir E. Napier, Joseph Baldoek, E. 11. Fitzpatrick, J W. Newdegate, C. N. Baring, Thomas Foley, John 11. Norreys, Lord Barrington, Viscount Forbes, William Nugent, sir Percy Barron, Sir H. Fortescue, Chichester O'Brien, Sir Lucius Bateson, Thomas Fortescue, J. W. O'Connell, M. J. Bellew, It. M. Fox, It. M. Ogle, S. C. Bennet, Philip Freestun, Colonel Ord, W. Beresford, William French, F. Oswald, Alexander Berkeley, Captain Frewen, C. H. Packe, C. W. Bernal, Ralph Fuller, A. E. Paget, Lord A. Bernard, Viscount Gibson, T. M. Paget, LordlGeorg - e Birch, Sir Thomas Gladstone, W. E. Palmer,'ltobert Bolling, William Glyn, George Carr Palmer, Roundel! Bourke, R. S. Gordon, Admiral Palmerston, Viscount Bowles, Admiral Goring, C. Parker, John Boyle, Colonel Goulburn, Henry Patten, J. W. Brackley, Viscount Grace, O. D. J. Pennant, Colonel Brand,lThomas Graham, Sir James Philips, Sir G. R. Brisco, M. Greene Thomas Pinney, W. Broadley, H. Gretna, C. Pascoe Plowden, W. H. Brockman, E. D. Grey, Sir George Powell, Col. Brothertou, Joseph Grey, Ralph W. Power, Dr. Browne, R. D. Grosvenor, Lord I. Power, Nicholas Bruce, C. L. Guest, Sir J. Pussy, Philip Ilulkeley, Sir R. B. Hallyburton, Lord Bowdon, Colonel Buller, Sir J. Y. Hamilton, Lord C. Renton, John C. Buller, Charles Hardcastle, J. A. Repten l G. W. J. I Bunbury, William Harris, Captain Rice, E. R. Bunbury, Edward Hawes, Benjamin Rich, Henry Burghley, Lord Hay, Lord J. Rufford, Frauds Burroughes, H. Hityter, W. G. Russell, Lord J. Buafeild, W. Heald, James Russell, F. C. 11. Campbell, W. F. Heathcoat, John Rutherford, A. Cardwell, Edward Hoathcote, Sir W. Sandars, George Carew, W. P. Heneage, G. H. W. Scott, Francis Carter, J. B. Henley, J. W. Seymer, H. K. Castlereagh, Vise. . Henries, John C. Seymour, Sir If. B. Cavendish, C. C. Heywood, James Shell. H. L. Cavendish, G. H. Hildyard, R. C. Shelburne, Earl of Cavendish, W. G. Hildyard, T. B. T. Sheridan, R. B. Cayley, Edward S. Hodges, T. L. Simeon, John Chaplin, W. J. Ilollond, Robert Sianey, It. A. Charter's, Francis Hood, Sir Alexander Smith, Vernon Chichester, Lord 3. Hope, Sir J. Smith, J. A. Childers, J. W. Liorsman, Edward Smyth, J. G. Christy, Samuel Hotham, Lord Smollett, A. Clements, Charles Reward, C W.G. Somerville, Sir W. Clerk Sir G. Ilutt, William Spearman, 11. J. Cobbold, J. C. Ingestre, Viscount Stafford, Augustus Cocks, Thomas S. Inglis, Sir R. H. Stanley, E. J. Codrington, Sir W. Jervis, Sir John Stansfleld, W. It. Coke, Edward K. Johnstone, Sir J. Stanton, W.H. Cole, H. A. I Jolliffe, Sir W G. Strickland, Sir G. Colebrooke, Sir T. Jones, Sir W. Stuart, Henry Coles, Henry B. Keppel, G. T. Sturt, U. G. Colvile, C. R. Ker, Richard Tenison, E. K. Compton, li. C. Knox, Colonel 'Penitent, It. 3. Copeland, Alderman Labouchere, Henry Tollemache, F. J. Courtenay, Viseenut Langston, J. H. Townsheud, Captain Cowan, Charles Lascelles, W. S. Train, George Cowper, W. F. Lemon, Sir Charles Trelawny, J. S. Craig, W. G. Lewis, Sir T. Tynte, Colonel Cripps, William Lewis, George C. Tyrrell, Sir J. T. Cubittt, William Lincoln, Earl of Vano, Lord H. Currie, Henry Lindsay, Colonel Verney Sir H. Darner, Colonel Littleton, E. It. Verney, Sir H. Davie:, Sir Henry Loch, James] Vivian, J. H. Dawson, T. V. Locke, Joseph Vyse, It. H. R. H. Deedes, W. Lockhart, W. Waddington, H. S. Disraeli,Lß.. Lygon, Gen. .--7 I Walpole , S. 1t... Pod, J. W. Mackenzie. W. F. Ward, H. G. Dodd, George Macnamara, Major Watkins, Colonel Douglas, Sir C. li`Cullagh, W. T. Wellesley, Lord C. Drumlanrig, Vis. M'Greger, John West, F. R. Duff, George S. Sl`Naghten, Sir E. Westhead. J. P. Duncan, Lord M'NeW, Duncan. Willcox, Brodie Duncuft, John M`Taggart, Sir J. Williamson, Sir H. Dundas,:Admiral Mahon, O'Gorman Wilson, James Dundee, Sir David Mangles, R. D. Wood, Sir Charles Dundas, George March, Earl of Wyld, James Dunne, Francis r. Marshall, William Wyvill, MarMadnke Du.Pre, C. G. Masterman, John Ebrington, Lord Matheson, Alex. TELLERS. Fdwards,:llenry Matheson, J. Tuthell, henry Egerton, Sir P. Matheson, Colonel Hill, Lord M. MINORITY-NOES, 73. Alcock, Thomas Forster, Mathew Rapkeel, Alexander Anstey, T. C. Fox, W. J. Ricardo, Osman Barkly, Henry Gooch, E. S. Robartes, T. J. Barnard, E. G. Granger, T. C. Roche, E. B. Berkeley, H. Greene, John Salwey, Celonel Berkeley, Grantley Gwyn, Howel Scholetield, W. Blewitt, R. J. Hall, Sir B. Smith, John B. Boer ring, Dr. Hustle, Alexander Spooner, R. Brenaridge, Richard Headiam, T. B. Stuart, Lord D. Bright, John Henry, Alexander Sullivan, Michael Brown, Humphrey Hindlly Chitties Tancred, H. W. Cabbell, B. B. Hobhouse, T. B. Thicknesse, R. A. Clay, James Humphery, Ald. Thompson, Colonel Clay, Sir W. Kershaw, James Thornely, Thomas Clifford, Henry M. King, P. J. Turner, George Cobden, R. Lushington, C. Urquhart, David Crawford, W. S. Martin, John Wakley, Thomas Dashwood, G. H. Mitchell, T. A. Walmsley, Sir J. D'Eyncourt, T. Morris, David Wawn, J. T. flake, Sir James Mowatt, Francis Williams, John Duncan, George O'Connor, Foargus Wood, W. P. Evans, Sir De Lacy Pearson, Charles Ewart, William Pechell, Captain Fagan, William Perfect, Robert Fergus, John Pigott, Francis Fordyce, A. D. Pilkington, James TTY• llume, Joseph Robinson, George Main Question put. The House divided: — MAJORITY—AYES, 323. MINORITY—NOES, 12. Blewltt,'Reginald Morris, David Waltley, T. Dnshwood, G. H. 0 Connor, Feargus Yawn, J. T. D'Eyncourt, C. T. Pearson, Charles TELLERS. Duko, Sir James Pechell, Captain Crawford, W. S. Martin, J. Seholefleld„Willikun Roche, E. B. ATTEMPTED SUICIDE OF A FRENCH ADVOCATE.-- On Saturday evening a gentleman, about thirty-two years of age, of fair complexion, and from his accent apparently a Frenchman, went into the King's Arms Inn, London-road, Kingston, and engaging a private room, partook of supper, a half pint of wine, &e., and retired to rest early, stating that he should have occa• sisn for a handsome job carriage to convey himself and a gentleman, who was to meet him at that house, to Richmond. On the following (Sunday) morning the servant was surprised, a little after six o'clock, at hearing the bell of No. 7, the room occupied by the French gentleman, ring violently. She knocked at the door, and a faint voice said, " Come in." She entered and was horror-struck at finding the upper part of the bed deluged with blood. The gentleman cried out, "Me have killed myself." The affrighted girl alarmed the house, and the landlord and others, together with the police, were soon in the room. From the quantity of blood that had flowed, it was at first conjectured that the wretched man had cut his throat, but this wall not the case ; he had inflicted five or six severe wounds on his right temple. No time was lost in sending for Dr. Sud low Roots, who speedily attended'. In the course of the afternoon the unfortunate gentleman gave his name as Theophile Lecarde, and stated that ho resided at 31, Georgentreet, Portman-square, and was an advocate, but had, since his arrival in this country, which hadonly been a few months, been editing a French publication, and could get no money. Dr. Roots having stated that he might be removed to the infirmary of the prison, he was accordingly taken there in a chair, there to remain until he is in a proper condition to undergo examination. WAKEFIELD CORN MARKET, Fitt:wt.—Our sup plies of grain continue good. The wheat trade is not active, but last week's prices are firmly maintained for all descriptions. Barley of fine quality is fully as dear. Beans are without alteration. Oats are id. per stone, and shelling 6d. per load lower. OPENING OF THE NORTH STAFFORDSHIRE RAIL WAY FROM NORTON BRIDGE TO STOKE.—The directors of the North Staffordshire Railway have decided upon opening the line from Stoke to Norton Bridge, on Mon day, the 3d April, for goods traffic, and on Monday, the 1 17th, for the conveyance of passengers. — Staffordshire I Mercury. _ IDEAS FOR F TIME REALIZATION.—There is in deed no reason why the earth should not supply us with water hot as well as cold, any more perhaps, than why mechanical attrition or compressed air should not keep us warm, the electric fluid light our streets and houses, convey our messages, set our clocks going, and possibly, also, perform some of our hard work.—. Builder. MARCH 28, 1848. MYSTERIOUS AND TRAGICAL. OCCUREEN CI; IN ESSEX. Much sensation has been created i❑ the c , noty of Essex, by an occurrence of a very tragical nature, which took place at Rayleigh, on Thursday last. -It appears that on the previous evening Mr. Thomas Roberts, a tradesman of that place, who was the nephew of the Mayor of Rochester, returned home about twelve o'clock at night, after playing a rubber of whist with some friends. He appeared in ex cellent spirits, and having smoked a pipe with his as sistant and apprentice, they all retired to bed. Mr. Roberts went into the bedroom of the two young men partly dressed, with a candle in one hand and a pistol in the other, and, in a hurried manner, desired them to get up, and call in some neighbours, for there were seven or eight men in the house, who declared they would have his money or his life. They imme diately ran out, and upon returning, they found Mr. Roberts on the stairs, with the pistol lying by his side, and his brains blown out. A surgeon was quickly brought in, but life was quite extinct. There was not the slightest appearance of any forcible entrance into the house, but in the sitting room a candle was turning, and eight wine-glasses, each containing a small quantity of gin, were standing on the table. Nothing was missed from any part of the house. A Coroner's inquest was held on Friday last to inquire into the circumstances of this very mysterious affair. The CORONER, upon the opening of the case, said that the first account he had heard of the occurrence im pressed him with the idea that the deceased had de stroyed himself, but since his arrival in Rayleigh, he was induced to think it might be the result of accident. Several witnesses were examined, who detailed evi dence to the effect already stated. The CORONER, having read over the depositions, ob served that the strong presumptton was, that the de ceased, when he spoke of robbers being in the house, must have been labouring under some extraordinary mental delusion, for after the most searching in vestigation nothing had been detected at all cal culated to justify that assertion. It was very difficult to assign any rational motive for such an as. sertion, even had the deceased contemplated suicide, there being nothing to prevent him. The case was in volved in mystery, which no further inquiry was likely to dispel. It was probable that the wound which caused death was the result of accident ; at all events, the safest course to adopt would be to return such a verdict as would leave the matter open to further inquiry, should fresh evidence be obtained. The jury, accordingly, returned a verdict, " That the deceased, Thomas Roberts, came to his death from a pistol wound, but how or by whom inflicted there was no evidence to show." The CORONER then granted his warrant for the In terment of the body, and the proceedings terminated. •The will of the late Thomas Duncombe, Esq., of Copgrove, in the county of York, was proved in the court at York, on the 29th ultimo, and in London, on the 6th instant. The personal property within the province of Canterbury alone paid a duty on 60,0001. The will is dated the 19th of February, 1840, and the executors appointed therein are Lord Feveraham, the nephew (then the lion. William Duncombe), and the Rev. Edward Duncombe, a son of the deceased, and who alone proved the will in the respective courts. The testator has be- qucathed to his eldest son, Thomas Slingsby Duncombe, Esq., a legacy of 501.; his mansion, and all the mes suages, lauds. and hereditaments in the township of Aldborough, Yorkshire, he leaves to his son Edward, and his lu irs for ever. The estates which he held on lease under his Grace the Archbishop of York, situate at Monckton Naine, he leaves to his son Henry John Duncombe, together with the tithes arising from the said estates, and devises to him for his own use the messuages, cottages, lands, and estates in the parish of Burton Leonard, in the township of Brearton, Yorkshire, and all other his real estates, whether in possession, reversion, remainder, or expectancy, and over which he held any power of disposition, and not specifically given or devised. Leaves in trust to his son, the Rev. Edward buncombe, and his son-in law, the Hon. and Rev. John Venables Vernon, so much capital as, when invested in the Three per Cent. Consuls, will produce the annual dividend of 5001. sterling, to apply such dividends to the use and benefit of his son, George Duncombe, for his life, and after his decease shall fall into the residue of the personal estate. Directs that his diamonds, jewellery, pictures, paintings, busts, statues, library, his wines, furniture, carriages, and horses. shall be shared equally among his sons, Henry and Edward, and his daughters, Emma Dawkins, Frances Barbara Vernon, and Harriet Vade, and appoints them residuary legatees. ENORMOUS Sow.—Mr. Gray, farmer, Auchter need, has a sow which measures in length, from the snout to the tail, about five feet nine inches, and in girth about five feet. It is computed to weigh nearly 5001bs. This huge animal is only fifteen months old.—Ross-shire Advertiser. LEICESTER TRADE.—Trade is in a most depressed condition. There is scarcely any demand for goods, and if sales are f. reed, it must be at a sacrifice. Before the breaking oil, of the French Revolution our trade was beginning to improve ; but the plitical changes on the continent alarm merchants and dealers, and a great number of orders have been countermanded. There is but little doing in either wool or yarn, as purchases are limited to actual wants.—Leicester Chronicle. AUD-EL-KADER.—The Provisional Government has received a letter from Abd-el-Kader, dated the 15th, from which we extract the following passages: " Citizen 011ivicr, your delegate, came to me yesterday, and informed me that the French are now all united for one sole object, and have abolished royalty in order that France may be governed by the re public. I was rejoiced to hear this because I have read in books that such a state of things is proper for nations, as it destroys injustice and prevents the strong from oppressing the weak, and that consequently, all become brothers." Alluding to his own position he says :—" I demanded of General Lamoriciere to have me conveyed to Alexandria, in order that I might pro ceed from that place to Mecca and Medina, and for this I asked for his word as a Frenchman. This he gave me in a letter in Arabic, which ho signed in French. When this letter reached me, and in the conviction that the word of the French was sacred, I surrendered to him. If he had said, cannot promise what you ask,' I should not have surrendered. I felt certain that the word of the French was solid, even if given by a private soldier. Things are now changed, and this conviction has vanished. , I supplicate you to do me justice, and transform my sadness into joy and happiness. fear that some of you may think that I should return to Algeria and re. vive troubles. This is impossible, and can never happen. Do not doubt what I say on this subject, any more than you would doubt if I were dead, for I place myself among the number of the dead. My sole desire is to go to Mecca and Medina, there to study and adore God to my last hour."—Gulignani. MIDDLE-AGE INDUSTRY, ART, AND TASTE Writers on architectural history have never failed to dwell on the extraordinary activity displayed by the church builders of the niedimval period, and the great num ber of structures with which England was covered, almost as if by magic. "The land was as one vast workshop" has been echoed and re-echoed, and the strongest words used to impress this fact on their readers. An exami nation of what remains, scattered over our beautiful, and, notwithstanding the income-tax, still " merry England," shows that all our notions on this head, gained from these verbal statements, fall far short of the truth. Fanaticism, ignorance, and time have done their work with a vengeance; but still in the valley and on the hill—in hamlet, village, town, and city, stand the beautiful monuments of the " dark ages," full of pleasant memories, beauty, and holiness. Mr. Ed muad Sharpe, in his " Architectural Parallels," just completed, affords a striking proof of the extent of our architectural riches. 'The illustrations embrace fourteen abbey churches of such great beauty and extent, that it might be supposed all England had been laid under contribution to produce them; yet on examina tion they are found to be, with two exceptions, all from one county, namely, Yorkshire.—Builder. INSPECTOR-GENERAL OF THE POST-OFFICE: Upon the recommendation, it is generally believed, of Mr. Rowland 11111, for whom some time back a new sp- pointment was devised as Secretary to the Postmaster- General, another new office has been created, denomi nated " Inspector-General of the Post-office, and Mr, John Ramsey, a senior clerk in the secretary's depart ment, has been selected for the important post. His duties will be to exercise a vigilant supervision over all the subordinate employes, and to conduct investigations under special orders from the Postmaster-General. A circular to that effect has been addressed by Colonel Maherly to all postmasters and others. POST-OFFICE.—MAILS FOR THE WEST COAST OF AFRlCA.—Yesterday notice was issued at the General Post-office, St. Martin's-le-Grand, that her Majesty's ship Star, was appointed to convey the mails of the even ing of the 31st, for Madeira, Sierra Leone, St. Michels (Cape de Verdi), St. Helena, and the West Coast of Africa. Letters for Madeira, Is. 10d. the half ounce; to Sierra Leone, St. Helena, &c., Is. the half ounce. No charge for newspapers, except those for Madeira, 2d. each. No postage having been fixed by law to the Cape de Verds, correspondence to those islands will be con veyed free of charge. PACKET-SHIP STRUCK BY LIGHTNING AT SEA.— The packet-ship West Point, Captain Allen, which sailed from this port on the 27th January, arrived at New York on the Bth instant, after a very severe pas sage. When in lat. 3S 30, long. 67, at one, A.m., en the 12th ult., the ship was struck by lightning seven times within an hour, each time the fluid passing down the mainmast. The whole mast appeared to throw off sparks like red-hot iron when struck by the smith's hammer. Most of the watch on deck felt the shock se verely. Two men were Instantly killed. At the fifth shock Captain Allen felt himself nearly brought to the deck, so powerful was its effect, although at the time he was fifty feet from the mainmast. The names of the killed were John Armstrong, of New York, and Mar cellus Robinson, of Rhode Island.—Liverpool Albion. DARING ROBBERY.—EarIy on the morning of Mon day last the house of Mr. John Goss, surgeon, of Pater noster-row, was robbed of considerable property, con sisting of a silver-teapot, sugar-bacon, silver spoons and forks, four silver mugs, two gold watches, chain and seals, and several plated articles, together with some jewellery and money. The greater part of the above mentioned articles were taken from the bedroom of Mr. and Mrs. Goss, who fortunately slept so soundly as not to hear the thieves when they entered the room, other wise their lives might have been endangered. It would appear that the thieves must have obtained access to the house before it was closed for the night, as there was no trace of their having broken in. Circumstances have since transpired which have afforded a clue that will lead to the apprehension of the offenders. The new American steam-ship United States, Cap tain Hackstaff, is intended to leave New York on her first trip to this port on the BthApril.—Liverpool Albion. S U N er:11,7 byP .r.DN • - ". 0 7 • `..> NAVAL IN'rELLI P%7 ORTSMOUTH, SUNDAY.-Another , 11S " , souls on board, has been nearly lost for the want of good anchors. The packet Madrid, which arrived at South ampton on Saturday night, has brought us letters which state in plain terms the cause of the disaster which betel the 'Queen, 110, Captain Bruce, on endeavouring to bring up in the Bay of Gibraltar, on the 14th instant. This fine new three-decker went ashore in consequence of the fluke of her bower-anchor breaking off in the ground (another letter we have seen says, both flukes of both anchores were gone when she hove them up). She fired guns of distress, and the Polyphemus steam-sloop got up her power, went to her assistance, and dragged her off the ground. When will the Admiralty learn to employ only good workmanship and materials, and the best principle in the important article of anchors ? Both Captain Martin and Sir Henry Leek, who have before commanded this ship, have each made special applica tion for the patent anchor, but without *feet. The Queen must now ba hove down or docked at an enor mous expense to have her damage repaired.—Times. The Resistance troop ship, Commander Lowe, bent sails yesterday, and is making rapid progress tewards completion for service. The Havannah, 22, Captain Erskine, anchored at Spithead yesterday morning. She seems a similar class of vessel to the Brilliant, and will sail in a few days for New Zealand. The Diligence naval transport sailed yesterday with stores for the eastern yards. The Adventure naval transport, Master Commander Wellington, which arrived from Plymouth on Friday afternoon, was towed into harbour yesterday to dis charge. The Carysfort, 26, Captain G. 11. Seymour, was paid off into ordinary yesterday. The Mercury tender arrived yesterday from Sheer ness. Wind south; moderate breezes, and thick, hazy weather, with rain. LICENSED VICTUALLERS AS SPECIAL CONSTABLES. 9, St. Swithin's-lane, March 18, 1848. Sir,---Wo are directed by the Committee of the Li censed Victuallers' Protection Society respectfully to ask you, as the first law officer of the Crown, whether, in the event of a licensed victualler being sworn in as a special constable to protect the peace, he thereby in curs a forfeiture of his license. The doubt is suggested by the following clause in the form of the license appended to the 9th ,Goorge IV., cap. 61:— Provided that the said A. B. shall not in the mean time become a Sheriff's officer, or officer exeeuking the process of any Court of Justice, in either of whi eases this license shall be void." As there are a very large number of this respectable body who are anxious to preserve the public peace, but who have been deterred from offering their services as special constables on account of the above clause in the license, your early answer to this question will greatly oblige. Will you permit us to ask you to allow your answer to be printed, if it be (as we believe it must be) in the negative ?—We have the honour to be, Sir, your very obedient servants, WIRE AND CHILD. Sir John Jervis, M.P., &c. &c. &c., her Majesty's Attorney-General. I am of opinion that in the event of a licensed vic tualler being sworn in as a special constable, he does not thereby incur a forfeiture of his license. JOHN JERVIS. Temple, March 25, 1848. CO URT CIRCULAR. - Her Royal highness the Duchess of Kent visited the Queen yesterday, at Buckingham Palace. his Royal Highness the Prince of Prussia paid a visit to his Royal Highness Prince Albert yesterday after noon, at Buckingham Palace. His Royal Highness was introduced by Viscount Palmerston, and attended by his Excellency Chevalier Bunsen, the Prussissft Minis ter. In the evening Prince Albert returned his Royal Highness's visit, at the house of the Prussian Minister, in Carlton House-terrace. The Prince and Princess Augustus, of Coburg, and "amily, left Buckingham Palace yesterday afternoon, for the Continent. His Royal Highness Prince Albert, attended by Mr. George Edward Anson, attended a meeting at the office of the Duchy of Cornwall in Somerset House, yesterday. Their Royal Highnesses the Prince of Wales, Prince Alfred, the Princess Royal, and the Princess Alice, took walking and pony exercise yesterday, and her Royal Highness the Princess Helena was taken an airing. His Royal Highness the Duke of Cambritige visited her Royal Highness the Duchess of Gloucester yester day, at Gloucester House. A Cabinet Council was held, at twelve o'clock yester day, at the Foreign-office. The Ministers present were— Lord John Russell, the Lord Chancellor, the Marquis of Lansdowne, Sir George Grey, Viscount Palmerston, Earl Grey, the Chancellor of the Exchequer, the Earl of Auckland, Sir John Hohhouse, Lord Campbell, the Right lion. 11. Labouchere, the Marquis of Clanrioarde, and Viscount Morpeth. The Council sat two hours. Viscount de Moncorvo, the Portuguese Minister, and Count de Reventlow, the Danish:Minister, transacted business yeeterdey at the Foreign-office. Sir 11. E. F. Young had an interview with Earl Grey yestierday, at the Colonial-office. Mr. John Wood, Chairman of the Excise, had an in terview with the Chancellor of the Exchequer yesterday, at his official residence in Downing -street. The Earl of Arundel had an interview with Sir George Grey yesterday, at the Ilome-office. Dispatches from the Governor of Canada, and also from the Governors of the other North American Pro vinces, were received yesterday at the Colonial-office. Dispatches were also received yesterday at the Colonial. office, from the Governors of the West In Colonies. TILE QUEEN DOWAGER AT MADEIRA.—Her Majesty's steamer the Jackal, Lieutenant-Commander Western, arrived at Lisbon, from Madeira, having pro ceeded there with letters, on the 7th inst. She brought word that the Queen Dowager was very well, and had had a pic-nic cruise for one day along the shores of the island. The steamer left the town at eleven, and an chored in a small bay at two. The ladies and gentle men went ashore, but her Majesty remained, and Sir David Davies, her physician, also stopped on board. The Lieutenant •Commander gave a handsome dejeuner, of which her Majesty partook. The weather was so delightful that she sat on dee): the whole day. A ball was given at Madeira just before the Jackal left, at which the officers were present. DEATH OF LIEUT.-COL. PROCTOR.—This officer, one of the survivors of the late war, died a few days since, at Temple Sowerby, Westmoreland. He served in the expedition to Copenhagen in 1807, and also in America. Ile served in the Peninsula during the Co runna campaign, and also from 1812 to 1814. LORD HARDINGE.—The Senior United Service Club have taken the lead in offering a mark of respect to Lord Hardinge. A dinner is to be given to the late Go vernor-General of India on the Bth proximo. One hun dred and fifty names have already been subscribed. — United Service Gazette. THE CALCUTTA CATHEDRAL.—At a recent meet ing of the Freemasons of the Church, Mr. Stothard gave some particulars of the rise and progress of St. Paul's Cathedral at Calcutta. Tho style is perpendicular, with several modifications to suit the climate. The tower and spire aro after Norwich Cathedral, with improve ments suggested by that of Canterbury, while most of the details, external and internal, are from York Min ster. The building has been constructed with bsicks of a peculiar kind, specially prepared for the purpose, and with dressings of Chunar stone, and well covered, in side and outside, with chunam, which takes a polish like marble. The limited means at the command of the committee would not allow of the entire use of stone. The cathedral cost 39,8941. ; the pulpit, com munion -table, pews, stalls, chairs, and general inter cal fittings, 2,2591. ; the clock, by Vulliamy, cost 6751. 103. ; five bells, 4481. ; bell-frame, 231/. 18E. 3d. ; great windows in the towers cost 9711. ).7s. ; organ, 1,5001. ; the frieght, package, and insu rance of clock, bells, windows, and organ, cost 397/. 10s. The whole edifice is not larger than many parish churches in this country, such as Saffron 'Wal dron, Halifax, Southwell, and Manchester. . . . It seems distressing that 50,000/. should be spent upon a building, and that the utmost its friends can say of it that " in point of construction it may be credlealsle.” —7lie Builder. REVIVAL OF THE FEUDAL SYSTEM.—The village of Bonar Bridge was the scene of considerable excite ment for two days of last week, in consequence of a dis • puto between the Duke of Sutherland and Sir Charles Ross of Bainagown, regarding the right of salmon fishing there. The Duke's men, after fishing at the customary place in the morning, moored their boat, and went to their lodgings in their village, when about elevop o'clock a number of the Balnagown tenants, headed by their factor and ground officer, were marched down to the bridge. A party was then ordered to the Sutherland side to seize the collie and row it across to the Ross side. This being quickly effected, the coble and nets were carried on a cart in triumph to the Ardgay Inn, followed by the heroes, who were plentifully supplied with spirits, to drink long life to Sir Charles. Next day another strong party wero sent to demolish the Corf-house, erected several years ago by the Duke, and this feat was as expeditiously accomplished as the former : doors and windows soon gave way to the battering rams of the be siegers.—Ross-shire Advei tiscr. A CARRIER SAVED BEING ROBBED BT HIS DOG. —The carrier between Edinburgh and Alyth was, two weeks ago, on leaving Alyth, attacked on the road by two men, who demanded his money. The carrier's dog had gone a little before the cart, and not hearing its mo tion, returned, whoa he saw one of the fellows holding the horse's head and the other wrestling with his master. The dog, which is a powerful animal, brought down the first and tore ibis clothes, which obliged him to quit the horse, and then attacked the second, vo w with difficulty got away. The fellows then made 016 hest of their way off, but the dog followed, and brought them to the ground more than once. The carrier, on 'recovering, called the dog away , who, fit may be sup posed, inflicted a punishment more permanent and efficacious than six months' imprisonment. The carrier did not inform the authorities for some time after, and theivage.bonds have for tho present escaped. —Caledonian Mercury. MARCH 27.—Several packages arrived yesterday, per steamer from liamburgh, which were for• warded immediately, per railway for London, without having undergone the usual inspection by the Custom house authorities; it is said they 'contained valuable property belonging to his Majesty of Prussia, and were accompanied by the Crown Prince. _ . . . I , , i i 1 . 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