The Sun. — London, England, 1842-04-23 00:00:00

r , . 19 g •••• ..... 1( ..... 6 ..... `;') .... 5 ..... eery 7 1 . .0 ......... N ATIONAL MUSIC HALT Capital 50 0001., in 5,000 Shares of 101. each. Deposit 1/. per Share. Committee of the National Music Hall beg to announce Professors and Amatcurs of Music and Singing, Pupils, Ry t r l 'e Public in general, that applications fur the remaining tft„ l ' s Must be made en or before the 94th day of May next, ‘'hieli tim e the necessary application to Parliament will :, It de for an Act to incorporate and empower the Coa.panv s tte '!nlience the erection of this national required edifice. All ()Jost paid) to be addreed to the Committee, at their ;7'°, John-street, Adelphi, where prospectuses may be J. W. EMMERSON, Secretary.. t:PINBURGH AND GLASGOW RAIL— IEN,WAY.—,WANTED, A GENERAL SUPERIN ‘4 EN, of this or MANAGER, to take the charge of the Out- Rusiness Railway. 4-ril l erience in the Working and Management of Railways, 11 as Engineering knowledge, will be a recommendation ate T s• 4 h e Andi g d uperintendent will require to give his whole time to k "iee of the Company, and to be quite unconnected with it . ther pursuit. , 4 "lters of application, containing testimonials and refer as to qualifications, to be addressed to " The Directors of Rdinburgh and Glasgow Railway, ter office of General ki ßriut e nd ent " and left at the Company's Office in Glasgow, Zbefore the I6th day of May next. • fl gt e applicants are requested not to canvass the Directors : • l e . d who mavcons idered likely to suit will be invited to nem By order of the Board. H. G. WRIGHT, Secretary. li eLd.office, North Queen-street, Glasgow, April 18, 1842. STEAM TO NEW YORK. NiE GREAT WESTERN, Lieutenant HOSKEN, R.N., Commander, IS INTENDED TO SAIL FROM LIVERPOOL Saturday, 21st of May, 1842 BRISTOL Saturday, 16th of July LIVERPOOL Saturday, 3d of September BRISTOL... Saturday, 22d of October. FROM NEW YORK. I hursday, 29th of April ... ...... For LIVERPOOL Thursday, 16th of June For BRISTOL Ihursday, 11th of August For LIVERPOOL ihur,day, 29th of September For BRISTOL p Thursday: 17th of November For LIVERPOOL. Freight, or further information, apply at Bristol to A CHRISTOPHER CLAXTON, Managing Director. ; s 'n —T. M. Ward, Great Western Railway-O ffi ce, Bank. ' l lo ol—Gibbs, Bright, and Co., North John-street. ,; 4 , l4 gham—John Poncia and Son, Pershore-street. R. Goddard, Hull and East Riding Times Office. -41 ---Haigh and Womack, Accountants, Benson's-buildings. w—H. B. Webb, Glassford• street. g"-Andelle and Souks, Rue de l'Echiquier, No. 20. lte- de-Grace—William Davidson. ,f -R• FOSTER is instructed to SELL OFF, without reserve, on the Premises, corner of Farring 44street, and Fleet-street, the whole of the STOCK, valued Cat `20,000/., consisting of fine Irish Linen , Hamburgh 0 4 4-Cloths, Sheet ings, &c., TO •NIORROWand following 4 4 by o r d er of the wholesale PrOprietor. For prices see Y k !nisment in paper of this day. Carpets, &c. Cata lo g ues Il k w bad g i ati s , at Mr. Foster's O ffi ce ;or on the Premises, '*.Fleet-street. lORN HOTEL, BRAINTREE.-JAMES BATEMAN, late of the Black Lion, begs to solicit '4 4 l , Port and patronage of his Commercial and other Friends, issures them every effort shall be used to secure the com et those honouring him with a preference. ~ ,__P t iotree , April 23. FIRST-RATE FAMILY HOTEL. ''lR. GARDINER is authorised to TREAT for t r , the DISPOSAL of a CAPITAL HOTEL in the . 4 i L Fashionable Part of the Metropolis. It has been many k c , hie'stablished andon patronized by persons and families of h tl' • • es cistuictl. lc iculars may be obined by principals, on application to Gardiner, Auctione t e a r, 17, Hatton-garden. W. H. BURNETT and CO., rtk VENSBOURNE WOOD MILLS, DEPTFORD. OTICE is hereby given, that I have DISSOL bVED and put an end to all PARTNERSHIPS, lately tating Letween me and Mr. WILLIAM HICKLING ETT, carried on under the firm of " W. H. BUR- T and C 0.," at the Ravensbourne Wood Mills, Deptford, le i , or elsewhere ; and that I shall not be answerable for any i4 h .er engagement name ors entered into by the said W. H. Burnett, A ls (mu otherwise. ti lt hil I also give notice, that I am ready and willing to con e,l*llll the said W. H. Burnett, in all such measures as may veZ et hary for liquidating the liabilities of the partnership, and I .s.l4 g up the concerns thereof. JOHN POYER POYER. K. this 22d April, 1842. SCOTCH ALE. tt AITCHISON and Co., (Brewers, Edin blot!, burgh), supply Families, from their Store in L ondon, Pik eir Edinburgh Ale at 45., 65., and Bs. per doz. Quarts. ri. 14 41a Beer, at 4s. and is. per doz. Quarts. ka of Nine Gallons and upwards, at Is. 4d.. 25., and 6d. per Gallon. ti7k o Old Islay and Campbelton Whiskey, at 18s. per Gallon. Windmill-street, Haymarket. AWL BROOCHES or FASTENERS.—A uh peat variety, new and tasty, may be seen at Messrs. & Co.'s (opposite Messrs. Everington and Co.'s), 'old and Silver, comprising the Jaspers, Agates, Pebbles, 71Plaids, the Scotch Thistle, with Amethyst and Topaz , the Royal Stewart, Ancient Highland, Douglas, &c.- 3reat variety of Jewellery and Fancy Goods, She ffi eld Plate, matpricesmuch below the usual London harges. 1 0 OFFICERS and OTHERS going ABROAD the WAREHOUSING DEPARTMENT, PANe ~1l ICON, BELGRAVE-SQUARE, offers peculiar ad tips, bi.ing fitted up with Fire-proof Iron Safety Rooms 4 e safe keeping of Furniture. Pictures, Boob, Plate, &c. are light, dry, and well ventilated, aad the rents ar- Lte. irate Bins for Wines, to which parties,may attach their k q eCics• i i ••••1 :rered Spring Vans are kept for the Removal of Property 7, from the Pantechnicon. liiNT'S LECTURES ON WATCHES AND OTHER TIME-KEEPERS. —An Illustrated Abstract WO LECTURES on the Construction and Manage lit;',,,` of Chronometers, Watches, and Clocks , delivered by Mr. VT, i n May, 1841, before the Members of the United Ser -444 Institution has been arranged for the informatien of general 1 1, 43 6 The Pamphlet is published , by the Author , at No. S trand price One Shilling, but gratis to customers en ap '4tion. VA" 'MIMS BY WEBSTER AND SON, CHRONOMETER and WATCH MANUFAC gtRS (Established 130 years), 3, BIRCHTN-LANE. AAhe Finest Description o! CHRONOMETERS and ' CHES at the lowest prices consistent with maintaining character for superiority of workmanship which has die t4hed their establishment during that period. COMPENSATED DUPLEX WATCH, upon the 1 %; e lle of their Chronometers, to which Government awarded 1 / 41 Prizes three years in succession, combines the most per ty.,,,lt'euracy with the utmost elegance, and is not surpassed Ve Pocket Chronometer. I t ,,,Aster's newly-introduced Centre Secowds, for he medical ,e,.sion, elegant and novel in appearance. 1t1 4190, their Patent Detached Lever and small Flat Horizon ' for Ladies, all equally reduced in price, and warranted. „ Watches taken in exchange. A selection of fine 8,3- 11 ) . ,',"}tand Repeating, Duplex. Lever, and Horizontal Watches. most eminent makers, at little above half the original aid nearly equal to New, warranted. Post Letters k r4 , litly attended to. i 4 bster and Son, Chronometer Makers to the Lords of the t,j Malty, 3, Birchin-lane, Cornhill, London. P LATE.—A. B. SAVORY and SONS, Mann racturing Silversmiths, No. 14, Cornhill, London (oppo itif,lhe B ank o f E ng l an d ). — The best wrought Fiddle-Pattern 4 4 ''r Spoons and Forks, at 7s. 2d. per ounce. The following li t} the weights reeommended, but the articles may be had 'tor or heavier at the same price per ounce 11 oz. sd. £ s. iL IZ F iddle Pattern Silver Table Spoons 30 at 7 2 ... 10 15 0 ditto Dessert ditto 20 at 7 2 ... 7 3 4 IT diito Table Forks 30 at 7 2 ... 10 15 0 ditto Dessert ditto 20 at 7 2 ... 7 3 4 1 ditto Gravy Spoons 10 at 7 2 ... 3 11 8 ditto Soup Ladle... 10 at 7 2 ... 3 11 8 - ditto Sauce ditto... 10 at 7 8 .. 3 16 8 1 ditto Salt Spoons (gilt strong) 1 0 0 1 2' ditto Fish Slice 2 10 0 1 ditto Tea Spoons... 10 at 78 . 316 ditto Pair Sugar Tongs (strong) 0 15 0 it,„• 11 . A price current, stamped as a newspaper , il lustrated by til t4 as, and containing every information relative to the pur el silver or Sheffield plate, may be had on application, or tkidletter b e sent into the country, free of postage , in an swer to a ICKEL INK ; •or JOHNSTONE'S PEW ti t , MANENT WRITING FLUID, under the patronage ‘ , 5 Academy of Sciences, Paris. it t , • PEACOCK (by appointment) sole Agent for the above k; 4 'lparable Fluid, respectfully invites the attention of the I l4 'elcial public, and the literary and fashionable circles, tl ki 'lne of the paramount properties of the Nickel Ink. It unrivalled for its clearness and facility in writing, being tl from that gelatinous deposit which clogs and corrodes Itt i : l letallie. pen. As a preventive of fraud in banki n g and ,trier commercial transactions, it pesetas an important gua 11,,'ee, as it is indestructible (without injuring the surface of 4, 4l Pape r t b y an y o f the ch e mical agents which destroy the kt t 444 1 inks. The colour of the Nickel Ink is a Schecles lt k e 4 u, but it dri a vivid and permanent black—a striking con k,,,ta the rusty black of other inks and writing fluids. kt it i, 4 l by W, Peacock, at 2, Cursitor-street, Chancery-lane ; tht fi u Y all the principal Stationers i town and country, in ''ts, at 6d, - , Is., Is. 6d., and 2s. n 6d. each. _ . ANGLERS.—.T. CLARK, of No. 11, St, John's -lane, West Smithfield, and 57, St John's—square. i testPlwell, Fishing Rod and Tickle Manufacturer.—Four.joint j!!tekery Fly-rods, two tops, buttons, and spikes, 16s. each ; ditto r+ L ti r 36 ints, two tops 14s each ; fivc—joint General's Rods, five tops, 4t, and spikes, 2!s. each ; eighteen feet Bag-rods, fitted in kg, r n manner, I Is. each ; five-joint Salmon R ods, with three to p s, ~atr` Hi the best manner, from 33s to 40s. each. Artificial Flies, II Limerick hooks, Is. fid. per dozen ; small Flies, Is. per Rest taper Fly Lines, lid. per yard ; eight-plait silk Trolling 'V. per yard ; eight.plait Waterproof Line, Id. per yard. e .ases, fitted up with box reels, four lines on them, 4s. each ; rk fitted up with a four-stave box, reel box in the middle, four I les. e.icn. " ° lesale Dealers supplied 25 per cent. cheaper than any other ) 5 ' .. e, r 1 London. All orders, from town or country, attended to `--....Lbe day. COUGHS, COLDS, &c. lIOSSTHIVAI_TE and CO.'S OCCULT LO ) ZENGES, for the Cure of Colds and Couhs, nfluenza, Sor 9nd Throats, Consumption, Asthma, Shortness of Breath.e (f.'ion of Phlegm, Hoari , eness, Wheezings, and all Complaints of „ est and Lungs. and are an infallible remedy for . the Hooping Zft. ye l .: The OCCULT LOZENGES are a preventive and De e:lit,: of the incipient seeds . f corrupt Consumption, and in con titt,'; Asthma or Chronic Diseases of the Chest, they aflord imine tktit,thelief, as well a' in all Pulmonary Complaints. For Hrx . iping I Q h,they c infallible, generally curing that dreadful complaint in tt li ot "f t space of 14 or : O days The composition ot these Lozenges, I y agreeable, but of so innocent a . natur9, that they may be t 5 'with perfect security to the most delicate infant, as well as to 1 / 4 .. tA ullst of all ages, with a positive certainty of success; they invi. 4 . 1,0 strengthen the Lung , . Persons occasionally taking them t 104 'Allied speak against Cold and Inflammation. Speakers and singers will find three°, four of these Lozenges all huskiness in the voice. `„,ii,"l'afed (only) by the Prcprietors, C ossTH W A ITE and CO., "tto vies Inn, Holborn, London, in boxes. price 2s. 6d. each, duty r .vt,. --- None are genuine but those signed by the Proprietors on the td . Ornent Stain 41 4 ' directions for each complaint, including the method of giving i ti ki t " infantßarclays ands. enclosed wi Son eth s , ev9ry box. ar,, i ' L Lo by , F a rringdon-street ; Newberry, Edwards, 67, St. Paul's Churchyard ; Sutton and Co., Bow %,tc, t ,,dZard ; I`. Butler, 4, Cheapside ; Sanger, 150 , OxfoTcl.street ; Strand; Dinneford, 172, New Bond-street; Starkie, 4, 1 ..t e „1, 'White, 24, and Johnson, 68 , Cornhill ; and by Chemists and 'me Venders, generally, throughout the Kingdom, P4o sl __, A Ir. it firm for d Oat'' lid. t inarletf 3. Boot ves, al 4s. ti , cre fib' Colle at 6§. 34' 11b , r 5 CO -SS A 1; 4 t 4510 1 (01 3 ' f l 1 (0 1 1 ' I to I ' 7 A. 0 6 .E 1 If 0 .. 1 0 ! (3 j . 0 b 29 , ),, b , Z ia No. 15,496. LONDON, SATURDAY ..:".7? ° • .7) APRIL .23, 1842 PRICE 5d THE SUN is Published EVERY MORNING at FIVE O'CLOCK, i n Ti me for the EARLY TRAINS and TOWN DELIVERY; a SECOND EDITION (Evening Sun) is Published in Time fi . the AFTERNOON TRAINS and a THIRD EDITION at SEVEN O'CLOCK, for POST, containing PARLIAMENTARY and all other NEWS in LONDON up to that Hour. ADVERTISEMENTS INSERTED in ALL THE THREE PAPERS, M orn i n g, Noon, and Night, thereby i nsur ing a TOWN and COUNTRY CIRCULATION, at ONE CHARGE. ALL ADVERTISEMENTS OF A EIZZGUSTIisiG CHARACTER, OR nymoreflx, Tjainytwacy, ARE nXCLUDLD PROM THE COLUMNS or "THE SOW." NATIONAL LOAN FUND SOCIETY FOR GRANTING LIFE ASSURANCES, DEFERRED ANNUITIES, &c. PUBLICATIONS. Now ready, in one vol. post Bvo.,_witli numerous Illustration No. 26, CORNHILL. • Capital 1:500,000. Empowered by Special Act of Parliament. DIRECTORS. T. LAMIE MURRAY,EIq., Chairman. by Leech. THE PORCELAIN TOWER; Or, Nine Stories of China. By T. H. SEALY, E.Fq. " Full of all sorts of fun, wit, humour, and pictorial drol lery combined ; and illustrated as it is, with true congenial spirit, by Leech, we may safely recommend it to all."—Globe. Richard Bentley, New Burlington-street. To be hat also of all Book-Fellers. THE EIGHTH ANNUAL EXHIBITION the !NEW SOCIETY of PAINTERS in WATER COLOURS, FIFTY-THREE, PALL MALL, next the British Institution, OPENS TO-DAY. Admission, Is. Catalogue, 61." • JAMES FAHEY, Secretary. IMPERIAL PARLIAMENT. HOUSE OF LORDS, April 22. ROYAL ASSENT. CORN-LAW AND THE TARIFF. On the motion that the Corn Importation Bill be read a bird time, The Marquis of LANSDOWNE said that he did not wish 0 give airy obstruction to the Bill now before the House, after the opinion which their Lordships hal already pronounced, though he pet haps might be of opinion that a longer time might be allowed fur the consideration of so important a measure.— Hear, hear.) But he was desirous of taking that. opportunity , f putting a question ,to the Noble Earl opposite, the President of the Board of Trade. A measure on the subject of the tariff xas announced and printed, which was intimately connected with the Corn Bill, and which must. be considered in reference to the present Bill, as forming a portion of the tame general plan by which it was intended to give protection to agricultural produce. Upon looking to that Bill he found that various sorts of articles might be introduced, subject to certain limited duty, and on looking to the amount of duty as compared with the amount levied on arable produce, he found a very great diffe rence. With regard to the one a duty of 16s. was levied when the price of wheat was 565., while to the ether there was only a protection of 9 per cent. granted; and the question he wished to ask related to the difference of protection given to both kinds of produce. He wished to know whether it was the opinion of his Noble Friend opposite, and those who concurred in in• tioducing this measure, that any difference should be made with respect to the subject he had alluded to. He thought that one species of land should not have more protection than the other. He wished to know, also, whether it was the ob ject of the Government to leave capital where .it found it, anti to give the same protection, whether that capital was invested in pasture or arable land ? The Earl of RIPON said that his Noble Friend must be aware that there was no similarity whatever with respect to the law relative to cattle and the growth of corn. With re spect to corn, it had always been, except from 1815 to 1820, regulated by a duty' fluctuating more or less, but inversly as to the price. The two subjects to which his Noble Friend had referred were regulated in a' perfectly different manner. It would be inconvenient and almost impossible to regulate them alike. -The principle on which fluctuating duty was imposed on corn was, that the effect of the seasons on the produce was ,o great and varying at different times.—( Hear, hear.) Now though it was perfectly true that the seasons might affect the value of cattlo,_ and might render it less easy to bring them into the same full state at one year than another, yet die price of cattle were viewed in the same manner as the price of corn, and therefore the idea of putting a duty on cattle applicable to the duty on corn would be altogether ridiculous. The Marquis of LANSDOWNE said he apprehended that his Noble Friend had misapprehended the question which he had put ; the question he had put was on what ground a dif ferent amount of protection was to be afforded on the whole to one class of agricultural produce in contra-distinction to another. His Noble Friend said that they had always been put upon different footings, but what was that difference ? It was this—that cattle and meat received a greater protection than the arable produce of the country ; and now, without any reason being assigned, it was to be made less. He wished to ask the Government with what view it was that that had been done? He wished to be understood as giving no opinion adverse to the measure ; but he considered an investigation into the tariff, with a view to its improvement, was a work which did him honour.—( Hear, hear.) He wished to know on whit ground, on what principle it was that this alteration was proposed to be made? The Earl of RIPON said, that his Noble Friend had com plained that the duty upon corn had been regulated with a view to ensure an average price of 565., which amounted to a pro tection of about 17 per cent., while the duty upon cattle would not ensure a protection of more than 9 per cent. But his Nook Friend entirely forgot that the duty upon corn was not to be made fixed, and that at certain prices it almost completely dwindled away. He thought, therefore, it would be quite pre pesterous t 3 apply the same amount of protection to cattle at a fixed duty, as to corn at a fluctuating duty. He would not then enter into the precise grounds on which the duty upon cattle had been selected. The question was one which would require a considerable discussion, and he should only say ; he should, on a future opportunity, be enabled to show that the pro posed duty upon cattle was the amount which it would be advisable to fix on. He believed that if the duty proposed by his Noble Friend were levied upon cattle, such a step would defeat the intentions of the Government, and would prevent the importation of foreign cattle altogether. The Marquis of LANSDOWNE said, that in instituting a comparison between the proposed protection upon wheat and upon cattle, he had taken the average price of wheat, and he was aware that the pi ice might be occasionally either higher or lower. The subject, however, would be one fur further consideration, and he should certainly be anxious to hear the explanations of the Government on the matter. Ihe Earl of MALMESBURY said it would be impossible for him to overstate the fears and alarms this Bill had spread among the agricultural interest. He would not agree with those who said that the Right Hon. Baronet at the head of the Government had deceived those classes, but certainly he had disappointed them. What good was it to say that the Right Hon. Baronet could not have disappointed them, because he had not abandoned the principle of the sliding scale? Why, according to those reasons, the farmers and the landowners would have no right to complain if the Right Hon. Baronet introduced a sliding scale beginning at 7s. and ending at 7d. But no farmer would hesitate in choosing between such a scale and a fixed duty of Bs. What the farmers wanted was protection, and if they had this it mattered not whether they were protected by a sliding scale or a fixed duty.—( Hear. hear.) However, it was now too late to complain. The landed interest had not been deceived, he repeated, but lie did say, and he bad reason to know it too well, their expectations from the Government had been bitterly disappointed.—(hear, hear.) However, their duty now was to submit, and he hoped each Noble Lord would endeavour to reconcile those whom he had influence over to the Bill.—( hear, hear.) the Royal Assent was this day given by Commission to the following Bills :—The Exchequer Bills Fraud: Bill ; the Consolidated Fund Bill ; the Mutiny Bill . the Marine Mutiny Bill ; the Indemnity Bill ; th. Midland Counties Railway Bill ; the South Easter' Railway Bill ; the Brandling Junction Railway Bill : the Woodside Ferry Road Bill ; the Bradford Water- Works Bill ; the Staleybridge . Gas Bill ; the Wind sor Bridge Bill ; the Duke of 'Bedford's Estate Bill ; the Bristol Boundary Bill; the Manchester Royal Infir mary Bill; the Stirling and Dumbarton Road - Bill; the Cheyne Inclosure Bill; the Stapleton Inclosure Bill; the Cottenham Inclosure Bill; Bunsen's Naturalization Bill; Leiber's Naturalization Bill. The Lords Commissioners were—The Lord Chan cellor, the Duke of Buccleuch, the Lord Keeper of the Privy Seal, and the Earl of Shaftesbury. Their Lordships then adjourned during pleasure. J. Elliotson,Al.l)., F. R. S. I John Rawson, Esq.' John Griffith Frith, Esq. John Riddle Stodart, Esq. Hunter Gordon, Esq. Clement Tabor, Esq. I George Lungiey, Esq. Joseph Thompson, Esq. AUDITORS, Professor Wheatstone, F.R. S. Professor Graves, A.M.F.R. S. A crib% RY— W. S. B. Woolhouse, Esq., F. R. A. S. PHYSICIAN—J. Elliot:on, M.D., F. H.S. SURGEON—E. S. Symes, Esq. SOLICITORS—Messrs. Sweet, Sutton, Ewens, and Ommanney, 6, Basinghall-street. BANxxns—Messrs. Glyn, Halifax, Mills, and Co. LIFE ASSURANCE. - -- • Now complete, in 6 vols. Bvo. bound, price 2/. 145., or in 10 parts, price ss. each (any one of which may be had sepa rately), JAMES'S NAVAL HISTORY OF GREAT BRI. TAIN. With a CONTINUATION of the HISTORY to the PRESENT TIME. This work is embellished with a Portrait Gallery of the most distinguished Officers engaged in the late eventful War, and Plans of the principal Battles. " This work is one of which it is not too high praise to as sert, that it approaches as nearly to perfection in its own line as any historical work perhaps ever did."—Edinburgh Review. Richard Bentley, New Burlington -street. To be had also of all Booksellers. ADVANTAGES—Perfect security from a large paid-up Capi tal and accumulations—Equitable- Rates—Power to borrow Two-thirds Premium paid, without expense or forfeiture—and Profits annually divided. N.B. Policies for Short Periods at Lower Rates than at any other Office, with option of continuance for Life, at the usual rates. ROYAL POI, YTECI IN IC IN STIT U . Open—Mornings and Evenings, except Saturday.— The COLOSSAL ELECTRICAL MACHINE, worked by Steam Power, exhibiting the ELECTRICAL LIGHT, the appearance of the AURORA BOREALIS, and variou. other Experiments on a grand scale. The ENLARGED and IMPROVED DissoLvtp G VIEWS. Lectures which demonvtrate the West advancoi made in practical Science. The ORRERY, DIVING BELL, and DIVER, with Expe riments in the Water. To the Evening Exhibition, which consists of the leading features of the Morning, a variety of New Cosmoramic Views are added. Mr. Graham will com mence his Elementary Course of Six Lectures on BOTANY, on Tuesday, May 3d, at Two o'Clock, which will be continued at the same hour on Tuesdays, Thursdays, and Saturdays, until completed. PHOTOGRAPHIC PORTRAITS taken Daily by Mr. Beard.—Conductor'of theßand,Mr. Wallis.—Admis sion, One Shilling. The LORD CHANCELLOR took his seat on the Wool sack at Five o'Clock. Several petitions were presented against the Severn Navigation Bill. Lord WHARNCLIFFE presented petitions in favour of the new tariff. PUNCH'S GUIDE TO THE LIONS OF LONDON will be PUBLISHED on the 30th instant, Price 3d., profusely illustrated 'with Engravings from Designs by Leach, Meadows, Crowquill, Henning, &c , &c., being No. X LII., of PUNCH ; OR, THE LONDON CHARIVARI. Lord HATIIERTON presented a petition from the 'Worcester Chamber of Commerce in favour of the Se. vern Navigation Bill. SPIRIT DUTY (IRELAND) BILL. • The Duke of WELLINGTON moved the third read ing. of the Spirit Duty (Ireland) Bill. The Bishop of DILLY objected to the Bill, because he thought the placing of a duty on spirits, would have the effect of reviving the System of illicit distillation. . Lord MONTEAGLE said he did not believe that there was any , article which could be more legitimately taxed than spirits, and a wise Government should go as far as they could without encouraging smuggling. He thought that this measure would be attended with a loss to the revenue. It was a most extraordinary fact that, in the course of 20 years, there had been six different calculations of duty, and in every one of them it was stated that, where the amount of duty had been aug mented the quantity of spirits which had paid duty had been reduced ; and when the duty had been diminished, the quantity increased. The total amount of duty which would have to be paid on spirits in Ireland amounted to no less than 150 per. cent. on the • value of the article, and that at a time when the Govern ment was claiming the praise of the public by intro ducing a new tariff with a diminution of duties. In Derry and the North of Ireland steps were already in progress for the purpose of profiting by this very law. In Mar, it was stated that this proposed ad dition of ls. had given quite an impulse to illicit distilla tion. lie (Lord M.) did not like to turn prophet, but judging from past experience, he would say that it was quite.certain that the expectations of Government wohld be disappointed with respect to the produce of this tax amounting to 250,000/. There were two points in the Bill which he considered most unjust in • themselves. The Commissioners of Inquiry in the year 1823, and again in the year 1834, recommended the en couragement of the distillation in Ireland of pure malt liquor ; and the Government allowed a drawback o 7 Bd. in the gallon in the duty on Such spirits. That diminution of duty it was now proposed to with draw ; and he believed the result of the change would be most injurious to the Irish distiller. Again, he com plained that while the duty at present attached from and after the date of the passing of the Resolutions of the Rouse of Commons, it was now proposed for the first time that the duty should attach on and after the date of the Resolutions. The measure might thus be said to have, contrary to all former precedent, a retrospective effect. But he objected more especially to the measure on the ground of its demoralising effects, and from a conviction that the expectations of an increase of revenue would not be fulfilled. lie should certainly, therefore, say " not content" to the resolution. The Earl of RIPON said that he should regret as much as any one to see an increase or a revival of illicit distillation in Ireland ; but he had reason to be lieve that his Noble Friend's apprehension upon that subject would not be realised. The officers at the head of the revenue in Ireland had com municated to the Government their belief that after the proposed alteration they should be enabled dice- j wally to enforce the law. Ills Noble Friend complained j that the Scotch distiller exporting spirits to the United States received a drawback of Bd. a gallon, while the Irish distiller would receive more ; this was certainly a hardship, and the Government would take measures to put the distillers of both countries on a level. Ile saw no other objection, and therefore he hoped their Lord ships would pass the Bill. The Earl of WICKLOW was astonished that the Government having had, in the persons of the Prime Minister, the Chancellor of the Exchequer, and the Pre sident of the Board of Control, such extensive official experience of Ireland, should now be disposed to risk the morality and happiness of the people of that country, for the sake of so paltry an advantage to the revenue. He held in his hand a Bill which, he believed, stcod for a second reading this day, called the Excise Duties Compounds Bill, in which the error was corrected, and Ireland and Scot land were placed upon a par. But if the present Bill were passed, the greatest confusion would ensue. There was a drawback of Bd., or 20 per cent., in favour of Scotland over Ireland, with regard to spirits made of the pure malt, and he was happy to say that spirits of an inferior description were not now much used in Ireland, owing to the almost miraculous change effected by that extraordinary man whom he could never pass by without praising. There were at present three distillers engaged in making spirits of pure malt, of which a great deal was sold in Scotland, in the Colonies, and in Ame rica ; and they would be driven out of the markets if the pre sent Bill were passed. Ile hoped, therefore, that the Bill would be allowed to rest on the table, but if it was pressed to a third reading, he should vote against it. The Marquis of CLAN RICARDE agreed with the Noble Earl who had just sat down, that nothing could be more unjust than to give Scotland a monopoly. He hoped that the Bill would be allowed to rest on the table, because it might then not be pressed at all. He did not think it would be right, for the sake of a paltry revenue, to do anything likely to counter act what he might almost call the miraculous change that had taken place in Ireland. There was no evil that had not been immensely aggravated by intoxication, and those evils were in creased by illicit distillation. He could only say, that this was in nowise a party measure—it was discusse'd in a manner free from party, and for himself, he would say that he should make the same prayer, if he had the confidence of her Majesty's Mi• nisters, as much as the Noble Lord on the other side of the House had. On the same day, Part X., prim Is. 4d.—Vol. I. may still be bad, price 7s. 6d., and all back Numbers are always kept on sale.—Office, 13, Wellington-street, Strand. TIDE EARL of SHREWSBURY and the TRUE TABLET.—With the TRUE TABLET. of SATURDAY, the 23d APRIL, will be give.. a SUPPLE MENT, containing a LETTER from FREDERICK LUCAS, Esq., to the EARL of SHREWSBURY, on some recent pasaages of his public conduct ; and various im portant documents of high interest to the Catholics ot the United Kingdom, from India, Malta, Gibraltar, &c., in addi tion to the usnal comprehensive Digest of Catholic Intelligence. 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" Almost as entertaining as a novel, and the reader must be proficient indeed who does not derive much useful information from ft."—Westminster Review. The Bill was then read a third time and passed. MERCHANTS' ACT AMENDMENT BILL. The Earl of RIPON, in moving the third readingof tke Bill, said, that he believed it would be hardly necessary for him to say a word with respect to the Bill. Its intention was to re medy some of the inconveniences that at present existed be tween principal and agent, with reference to the consigning of goods. The law as it at present stood petmitted an agent to sell the goods intrusted to him, but he was not allowed to pledge them as against the principal beyond the line he held upon them. In addition to that he might advance mon9 on security of certain documents, such as the bills of lading. Sometimes great inconvenience was felt in this respect, and as the advance of money on goods shipped was becom ing so interwoven with the commercial intercourse of the country, it was felt necessary to give facilities to this mode of raising money, unless facilities in that respect were given, commerce would be cramped. His Noble Friend opposite introduced a Bill of a similar character last session, which he was unable to proceed with, but his (Lord Ripon's) attention being drawn to the subject, the present Bill, which was very nearly the same, was introduced, and he took that op portunity of giving his Noble Friend all the credit of the Bill. The Earl of CLARENDON said, he could confirm all that had been said by the Noble Earl with regard to the importance of the measure, because nearly all the commerce of the country was now conducted by making advances on goods on their way to market, which was productive of great injustice and embar rassment to trade. He had presented several petitions from various persons, representing that the present state of the law was very injurious. He had no hesitation in saying, that nine-tenths of the goods sold in this country had advances made on them, and he could assure the House, that the Bill would confer a great boon on the whole community. Lord CAMPBELL expressed his concurreace on the merits of the Bill. Great litigation had arisen from the present state of the law ; the Act which had been passed had been a mere snare. He rejoiced that this Bill, which had been prepared by the former Government, had been adopted by the present. The Bill was then read a third time and passed. THE ECCLESIASTICAL RESIDENCES BILL. GREAT SELLING OFF, by Mr. FOSTER, the ACCOUNTANT. MR. FOSTER has instructions to submit for SALE,in Lots, as prepared for Auction, 27,0001. worth of LINEN DRAPERY GOODS, being the Stock adver tised for Auction on the Premises, CORNER of FLEET-. STREET and FARRINGDON-STREET, tracing under the firm of HEBBLEWHITE and CO , notice having been given that an auction is not permitted by the lease. Mr. Foster, in calling attention to this immense sale of goods, begs to remind ladies and families that they are not expected to realise more than half the original cost, the object being to clear the whole off the premises, and any portion remaining must of necessity be removed to his Auction-rooms. Ladies are soli cited to mal.:e allowances for the awkwardness of the assistants, being mostly young men from his office, consequently unused to this method of selling goods over the counter. The following is about the reductions intended to be made. The linens being the larger portion, will be reduced as under:— a. el. Earl FORTESCUE said, that knowing as he did, from his own experience in Ireland, the benefit that had arisen from what had been justly termed an almost miraculous change in favour of temperance, and the incalculable benefits that were every day increasing from it, he could not help adding his en treaty to their Lordships, that they would not be precipitate in passin g this Bill, and thereby run the risk of bringing back the evil of intoxication, which had beset Ireland. If the Bill was persisted in, he should vote against it. The Duke of WELLINGTON said, that when discussing this question the other evening, he submitted to their Lordships that the Government had every reason to believe, from com munications which they had held with the Commissioners of Excise and the officers at the head of the police force in Ireland, that the means used to prevent illicit distillation would be effectual. He also stated that lie had no doubt the Irish Government would adopt other and effectual measures to prevent illicit distillation ; and he knew that the attention of the Irish Government had been drawn to the subject. With respect to the other point al luded to by his Noble Friend behind him, he would say that it certainly was intended to equalise the duties in Scotland and Ireland.—( Hear.) That was the original intention, and he was not aware why the regulation for carrying that into effect had not been introduced into the Bill. His Noble Friend be hind him said that there was another Bill, which would afford an opportunity for attaining this object. It certainly was the intention of his Right Hon. Friend, the Chancellor of the Ex chequer, to introduce measures to attain this object, and he (the Duke of Wellington) did think that if it could be attained by the Bill under discussion in another place, it would be neces • sary, and he should be very sorry to desire their Lordships to hurry this Bill through that day without giving them time to consider whether measures for equalising the duties in Ireland and Scotland were introduced in the Bill under discussion in another place ; under these circumstances, therefore, he should withdraw this measure till Monday next. Lord MONTAGUE begged to thank the Noble Duke for the course he had pursued. IRISH MAGISTRACY. This Bill was reported, with amendments, and ordered to be read a third time, on Monday. THE ECCLESIASTICAL CORPORATIONS 730 pieces of Irish linen, mostly Knox's make, that cost from Is. &l. to 2s. 2d. per yard, ladies may choose from all, at 26 yards, for About 850 of his curiously fine numbers, worth from 2s. 93. to 3s. 3d. per yard, will be likewise reduced to 26 yards for 1,000 or more pieces that are soiled, amongst which are some warranted fabrics, will be reduced to 26 yards for 21 0 The sheetings and table-linen require particular notice. The respectable family trade carried an for thirty years at the esta blishment rendered it necessary to keep none but fine and war ranted goods, consequently ladies will not be subjected to the chances usual on selling off stocks of risking the durabiliity. Fifty pieces of linen sheeting are reduced to be sold in the length only at 4s. 6d. to 10s. 6d. the pair, those at 10s. 6d. being three }arils wide, and real Barnsley manufacture, having originally cost 2s. 9d. per yard. Should the length be found in convenient a further reduction will be mada in the price. The tablecloths, although of the finest description, are mostly soiled, consequently the reduction must be immense. Some superb damask cloths, three yards long, will be sold as low as 6s. 6d. each ; lots of good linen breakfast cloths will be marked from Is. to 2s. 6d. each, and about 130 cloths, from three to six yards long, many worth three to four guineas, will be sold none higher than fifty shillings. Mr. Foster wants an offer for the following lots from the trade : —Ribands, as per book, 1,830/.; lace, as per book, 6401.; gloves, as per book, 1431. - All the other goods will be sold as usual in selling-off stock s. d. The blankets will be sold, two yards long (larger sizes in proportion), the pair A lot of blankets, that weigh eight pounds, will be sold, The Marquis of NORMANBY rose, in pursuance of notice, which he had given yesterday, to put a question to the Govern ment on a subject of the utmost importance, as connected with the confidence which ought to prevail in a pure administration of justice. It was to this effect, whether the reports which he had seen of the evidence of Mr. Bidder, in the late trial in King's County were correct? Whether the Government had held any communication with that gentleman, and whether he was still a Magistrate s ? He had received a communication in forming him that the Noble Earl, the Lord-Lieutenant of Ireland, had not yet had the matter brought under his consider ation. In order, therefore, to enable the Government to make inquiries on the subject, he should postpone putting his ques tiox until a future day. The Duke of CLEVELAND presented a petition from Wolverhampton against the Severn Navigation Bill. The Noble Duke expressed his strong disapprobation of the measure. The Duke of BEAUFORT presented petitions to the same effect from a place in Monmouthshire, and from the Chamber of Commerce in the city of Bristol. THE POOR-LAW. the pair A bale of counterpanes, many near three yardalong, will be sold, all each About 800 expensive quilts, that cost 21s. to 255., will be all sold, each... 160 dozen of cambric handkerchiefs, worth Is. 9,1. each, will be sold by the dozen, only at ... ...... 9 6 A lot of lawn ditto, will be reduced to, the dozen Hortoek's long cloths, usually sold to the trade at 6d per yard, will be sold, 40 yards for l2 6 Prints will be reduced all under 4s. 6d. the dress, to All Sherriffs and Cobden's best prints, usually so expen s've, will be sold, the dress... 4 0 1,400 shawls, and 600/. worth of furs will he sold at any rea sonable 'price that may be offered. Mr. Foster would not have undertaken this sale had he not felt satisfied of the character of the goods to be sold, and ladies may depend that every article will fully answer the description given in this advertisement, or at the time of sale. The prin cipal part of the stock having been kept in their wholesale ware houses, will be found in good condition, and any person buying in large quantities, no obstacle wdl exist in the way of price ; also a liberal discount will be allowed off the bill when it ex ceeds 10/. Hebblewhite and Co.'s Warehouse, 105, Fleet street, corner of Farringdon-street. Mr. Foster particularly directs the attention of families re quiring Carpets —many superb patterns in rich Brussels will oe sold without reference to the cost, good qualities at 2s. 6d. and 2s. 9d. per yard ; several lots of good wide Kiddermin ster, excellent qualities, Is. 4d. and Is. 9d. Observe, the sae is now on at Hebblewhite and Co.'s Warehouses, 105, Fleet-street, corner of Faringdon-street. Omnibuses pass by were five minutes from all parts of the town. Carriages will find it most convenient to set down in Farringdon.street. The Earl of WILTON presented a petition, from Man chester against the employment of medical officers by conti aet for attending the workhouse poor, and stated he agreed with the petitioners. Earl STANHOPE presented a petition from a place in Yorkshire, for a repeal of the:New Poor .law, and the substi tution of the old law. THE MARpHNIONT PEERA GE. LEASING BILL. This Bill was also reported, with amendments, and ordered to be read a second time. on Monday. On the motion of Lord WHAIINCLIFFE, the Queen's Bench Prison Bill was read a second time. The Earl of REDESDALE presented a petition from Wor ccster, in favour of the Severn Navigation Bill. Several Bills were forwarded a stage. Their Lordships then adjourned till Monday. HOUSE OF COMMONS. April 22. PARLIAMENTARY REPRESENTATION. The SPEAKER took the Chair at the usual hour. The Hon. W. S. LASCELLES took the oatli and his seat for the borough of Wakefield, in the room uf Mr. Holdsworth unseated. Lord COTTEN HA M presented a petition from Wm. Bell, Writer to the Signet, complaining that he was liable to im pr sonment, by the order of the Court of Session of Scotland, for not returning papers which had been intrusted to him, and which he had given into the custody of the House, by order of their Lordships, with whom they now were. He therefore prayed their Lordships to interfere for his protection. The I%loMe Lord said he would make a motion on this subject in the coarse of the next week. The Deputy Usher of the Black Rod appeared at the table, and summoned the house to the House of Lords, to hear the Royal Assent given by Commission to several Bills. The SPEAKER, acompanied by a great number of Membors, then proceeded to the House of Lords, and on his return he announced the Bills that had received the Royal assent (for which see our Lords 'Repo' t). PILL PIER BILL. Mr. WILSON' PATTEN proposed to withdraw the Piel Pier and Harbour Bill, and stated his 'ltention to move for leave to bring in another Bill. Lord G. SOMERSET said if his Hon. Friend perse vered in withdrawing the present Bill, and moved for leave :o bring in another, lie trusted the House would not give him permission to do so. Mr. W. PATTEN said, under the circumstances, lie would withdraw the Bill, leaving the parties to pursue the usual course of presenting a petition for an other Bill. Mr. r. ITOW.ARD presented a petition from the tan ners of Carlisle, complaining of the proposed alteration in the duty on foreign manufactured leather. Lord BROUGHAM said he hoped the Court of Session would stay execution till the matter was properly adjusted. After a few words from Lord COTTENHAM, the petition was laid on the table. Sir R. 11ATESON presented a petition praying fur a system of education in Ireland. LIVERPOOL PAVING AND SEWERAGE BILL. The Liverpool Paving and Sewerage Bill was read a third time and passed. INCOME TAX AND TARIFF. Sir JOHN YARDE BULLET presented a petition from Devonport against any further support being given by the Government to Maynooth College. Also a peti tion from Sidmouth to the same effect. Also a petition from Devonport praying for an alteration in the Poor law. Also a petition from the shipowners of De lin vonse against the proposed duty on coals ; and a petition from the attorneys of a place in Devonshire, praying to be exempt from the operation of the Income-tax. Dr. BOWBING presented a petition from the Pro testant Dissenters of Worcester against the Corn-laws. Sir BENJAMIN HALL presented a pe ti tion from Marylebone against the Income-tax. An Hort. MEMBER on the Ministerial Benches pre sented three petitions from Lincoln against the p ro p ose d alteration in the Corn-laws. The petitioners further prayed that all tithes and taxes should be regulated ac cording to the price of agricultural produce, taking the . present money payment as the maximum. Sir JOHN T 1 BUELL presented a petition from Essex, praying the House to reject the tariff unless it was greatly modified. t _~ `l, , - P;' • An Holz. ML3MEn pre p j t: t t i i t : o n n >4 l • • • • f ro, • CCU - I : , 2111 . • • ,4 7 , 11 • - i ptC,4oo A ; I 119 k - • • • • - ''i'' , `-- _ , • ' 4 1 1, , 111110, 0 0, - "1 " , • - -•!714 , -7 4. s i g 3 j t a.l t o nn r r . 6 l it 1. u t ° :f ' N Y l l ) u t 31 : t i\l a ll"i 1 1 p it a c ?t, s e e t s n i e ) t e l c i t t:ra . 0 Ai . - oil :: anners sad paper-stainers of Dublin , an;st ;11r. T. DUNC(YAIBE pre6enled ty ,radg, and for a, reffirm of Parliament. l ~, '. 1111 n0.,-coo." \r:_, , "rani the So- is 11-.f.1. the fpc 2 kw% Colonel SIBTIIORP presented a petition from the solicitors of Lincoln against the certificate duty. Lord MABSIIAM presented a petition from a place in Kent, against the tariff. Sir V. BLAKE presented a petition from the shoe makers of Galway, against the tariff. Sir IL DOUGLAS presented petitions from the inha bitants of St. John's, New Brunswick, and from the Chamber of Commerce of St. Andrew's, in the same wovinee, against any alteration of the timber duties. NOTICES OF MOTION. Mr. WALLACE gave make that on the reading of the Order of the Day for the House resolving itself into Committee on the Income-tax Bill, he should move a resolution to the effect that it is more ex pedient to have recourse to the i.s.lue of Exchequer bills, than to an Income-tax. The Honourable Member also gave notice that he should more for cer tain returns relating to the Courts of Seedon. The next mutter concerning which he had to give a notice was a matter in which the House itself tom; an interest There had been returns laid on the table two days ego, which he intended to move should be printed, but which returns, the printit ' r Committee had refused to print. They ord& red wh a t he (sir. Wallace) considered to be a component part of that return to be printed, and he believed it would be wasting the money of the House to print one without the other. Dr. BOWILING gave notice that when the House went into Committee on the tariff, he would move that the duty on foreign spirits be reduced to 13s. per gallon; the duty on wine to 2s. 6d. per gallon ; and that on fo reign manufactures to an ad valorem duty of 20 per cent. Mr. EWART gave notice that in Committee on the Income-tax he would move that the persons included in schedule 11, namely, those who derived their incomes from trades and professions, should have so much of their incomes exempt from the tax as should be applied to the purpose of ensuring their lives. INCOME TAX. Sir J. GRAHAM presented a petition, signed by :3,100 of the working classes of Yarmouth, principally engaged in the cotton-manufacture, in favour of the income and property tax ; also another petition, signed by a considerable number of persons with incomes above 1001. a year, to the same effect. On the Order of the Day for the second reading of the Income-tax Bill being read, Mr. CHARLES BULLER said he rose for :ho pus• pose of moving that the Bill be read a second time that dayesix months. Ile believed he owed the Donee en apology en- neein interrupting them.—(Hear, hear.) He should not Piave done so were it not thet the Bill had arrived at a stage at vvhich it was not necessary to trench on the topics that had previously engaged the attention of the lb.‘use. They had formerly discussed the necessity of any taxation at all ; they had discussed the general principles of the tax, and they had now to discuss its principles as explained in the details of the Bill now before the House. They had got the papers, and he must confess, that whatevee had been his former objections to the Income-tax—what- ever forebodings he might have had flees its operation, alt these objections, and all these forebodings, were greatly enhanced by a perusal of the Bill before them. Ii }tad been said that the tax was inquisitorial, that it was unjust, that it was arbitrary ; and every detail of the Bill only placed, in a stronga light, how rightly and justly those terms had been applied to it.—(Hear, hear.) He did not intend, on the present occasion, having only received the Bill of 169 clauses on the pre vious day, to enter into such a thorough examination its would give anything like a just appreciation of it. He was merely going to explain to the House the grounds of his most prominent objections to it. When he read this Bill, and saw the provisions by which the tax was to be carried into effect, he did not wonder at the hostility which it excited in former times. Ile did not wonder at the eagerness with which its repeal was demanded, and die joy with which it was hailed; he only wondered that in a free country a tax which so trenched on the comforts and rights of British subjects could ever have been tole rated, and he thought that nothing but the peril of the late veer and nothing but the strong feeling which it excited, could have induced Englishmen to tolerate a law so contrary to all their habits and to all the principles of the Cuustitution.—(Bear, hear.) He did not complain of the Bill us introducing any unne cessary vexation ; it was but the necessary vexatioa which must be inflicted upon the subject - , in order to carry out a tax upon the country; but he did say that the provisions of this Bill gave an amount of arbritrary power which, as he believed, had never been given by any other legislature since the revolution. Why, the mere inquisition which was requisite for this tax was bad in itself.—(llear, hear.) It was a very bad or very op pressive thing, that the commercial trading and manu facturing people of England should be obliged to come before an officer of the Government and detail to him the exact state of their trade and the position of their affairs. He (Mr. C.Buller) could not agree with the lion. Member for Bath, that that was an objection which would only be felt by au over-timid, or, rather, a dishonest mind. He would recommend the lion. Gentleman to pay some re spect to the feelings which had been evinced by the people of England through a long period of their history, that people who had always shown themselves reedy to bear a fair share of the public burdens. The mere fact that the people of England had always felt this objection ought of itself to be sufficient ; they ought to respect a feeling so general, they ought to believe that the dislike which had always been felt to an Income-tax was not totally without foundation. The measures for enforcing- the inquisition served to make it doubly oppressive. The means by whicsh the In ceme-tax was to be enfisreed were totally alien from the feelings of the English-1)(4,0e. He would not go into the whole of the plan—it vies too complicated to admit of his doing so ; but he would here mention that there was such a cloud of Commissioners as would aston ish any weak minds e -(Great laughter.) There were first the Tax and Stamp Commissioners at the head of this hierarchy ; then the Commis sioners for -general purposes ; then the Commissioners for special purposes ; then there were additional Commissioners, and these not being sufficient for the inquisition, there w ere Assistant-Commissioners. One of the benefits from this Commission would be that what the Chief Commisioner did not eat, the Assistant- Commissioners would lap up.—(Laughter.) lie did not mean to attempt to threw the Commission into ridicule ; they seemed to him to have all the respectability of a very fearful instrument of very grinding tyranny. What was the power invested in these Commissioners ? They not merely gave them a power of investigation—they were not merely tax-gatherers, but they gave them a judicial power. Ile found in this Bill no less titan seven clauses giving a power to the Commissioners of levying large tines. They had the power of levying fines to the amount of 201. or 23/. Then added to this power was a special power given them, that in case of a false return they should inflict a further penalty of treble the amount of the tax to be collected. Let them con sider what a power this was. Ile would give them an instance of it. There was clause 55. This clause empowered the Commissioner to go round and call on the people to deliver in a correct statement of their income ; and all incomes above 150/. were to be taxed, and to be recovered in any of her Majeste's Courts. Any person neglecting to make such a return, would be liable to forfeit a sum not exceeding 201., and treble the amount of the duty to be charged by virtue of this Act. Now, sup pose a gentleman had 1,0001., if he neglected to make a direct return, he was liable to treble 301. besides the fine. Now he asked whether this tax could be compared to any other? Why, they gave a power to the Commissioners under circumstances dis tniguished from every other tax, namely, to conduct the proceedings in secret. In all other matters if a person was charged with fraud, he had to submit to the verdict of a Jury in open Court, but under the present Bill everything was conducted in secret. This was a monstrous violation of the liberty of the subject. Every tax to be collected by such means must be a bad tax. He did not mean to object to the details of the Bill; he did not, when the Bill went into Committee, intend to object to the details of the bill, for if they were to have an Income-tax, they must have a system of inquisition. He called on the House, as he had done before, to reject this tax it it was to be enforced by such a system ; enforced by paid Commissioners of the Crown, whose proceed ings were to be conducted in secret. He called on them to reject this tax, because nothing but an imperious necessity could justify recourse to such a system ; violating, as it did, all the principles of freedom, 'and all the principles of constitu tional liberty. When they voted for the second read ing of such a tax, they were voting for its inquisito rial process. He said that before t h e y • pasSed the second reading of such a Bill, they should consider f or soe l„, (Hereehe Hon. the necessity existing Gentleman turned his back to the Reporters' Gallery tg e er li a r great and and became very indistinct.) He Was not going into the various topics with respect to this question, which had been hitherto discussed. He had deal eard about a ta ii about ti githeeapt deal aboutpestt divers other matters from' the Government. Now, none of these subjects did he propose to enter into. His simple argument . would be against the necessity of the tax. It Was an unfair tax in itself, it was unfair to the nation. Individuals were to be charred three per cent, upo n t h e i r i ncomes to raise only 4,000,0001.' It was not of a large amount, but foe a comparatively small amount of revenge. Ile confessed that he was surprised ti find that there were supporters of this tax on that (the Opposition) side of the House ; but lie did tint think the Right Hon. Baronet could be very well satisfied with his supporters on his own side of the House. Every Gentleman on that side :he House bbjected to seine of the details of the Bill. Many of those Gentlemen wished a modification of the Bill, but they certainly did not support it with Otte same view as those on his (Mr. C. Buller s) side of th e House, viz, a desire to see the tariffbrc tight into operafe ee. The Right Hon. Baronet had been the only exiseunder of the tariff they had yet heard, and a most ieconsistent expounder the Right Hon. Baronet was. When it suited his purpose to shape his speech to gratify Gentlemen eet his (Mr. C. Buller's) side of the Houae, then cheap ness was cried up ; but when ho wished to allay the frees of the other side of the house, then he said that there would be no deep things at an. The Ri g h t th ee Baronet hind said, on one occasion, that a man worth 300/. a-year, who had to pay 81. a ye a r to the Incom e -tax, would sav e 10/ . or leL a year by the operation of the tariff Now what could he save it ia exce pt in the price of meat or provisions ? There the Bight lion. Bart. and the Noble Lord the Member for Cornwall, turn round to their P+gyieult 1 urn supportew and say, " Oh, there Will pot be any cheap premien DEFERRED ANNUITIES. The best and most varied provision for after life hitherto of fered—X2 12s. per annum ( Is. per week) at 20, will at 65 Dive the policy-holder the choice of an annuity of £47 16s. 6d. or £349 1 Is. cash, or policy at death of £466. Similar ad vantages at 50, 56, and 60—Two-thirds payments lent at any time, and Two-thirds returned in case of premature death. The detailed Plans, and Last Annual Report, to be had at the Office, at any of its Branches, or on application will be for warded post free. F. FERGUSON CAMROUX, Secretary. WESTERN LIFE ASSURANCE SOCIETY Temporary Office, 49, Parliament-street, Westminster. Capital 500,000/ ; 10,000 Shares, 501. each. DIRECTORS. H. Edgeworth Bicknell, Esq. John A. Lethbridge, Esq. William Cabell, Esq. Edmund Lucas, Esq. T. S. Cocks, jun., Esq. George K. Pollock, Esq. George Henry Drew, Esq. James Lys Seager, Esq. William Evans, Esq. John Bazley White, Esq. William Freeman, Esq. Joseph Carter Wood, Esq. Francis Fuller. Esq. Henry Wrench, Esq. James Hunt, Esq. TRUSTEES. William Whateley, Esq. I George Drew, Esq. L. C. Humfrey, Esq. AUDITORS. Ormus Biddulph, Esq. I John B. White, jun., Esq. John Freeman, Esq. CONSULTING COUNSEL—WiIIiam Page Wood, Esq. CONVEYANCING COUNSEL—SamueI Jay. Esq. PHYSICIAN—WiIIiam Richard Basham, SURGEONS—AIfred Leggatt, Esq.; George D. Pollock, Esq. BA WEEKS —Messrs. Cocks, Biddulph, and CO. ACTUARY and SECRETARY—John Robertson, Esq. SOLICITORS—Messrs. J. L. Bicknell and J. C. Lethbridge, 25, Abingdon-street, Westminster, The object of this Society is to afford to the A s sured all the benefits of Life Assurance at a great reduction in the rates of premium, and also some further advantages peculiar to this In stitution, with the guarantee of a numerous and opulent pro prietary, and a subscribed capital of 500,000/. To accomplish thin important result, there are two plans for assurance—by the first (Table 1) the rates of premium are re duced to the lowest scale compatible with the safety and sta bility of the Society. thereby in effect giving to the assured an immediate and certain bonus. EXAMPLE.—TABLE I. ANNUAL PREMIUMS FOR THE ASSURANCE OF £lOO. Age. I One Year. Seven Years. k ge. One Year. Seven Years. Term of Life. 20 £0 17 10 £0 19 3 XI 12 11 30 1 1 11 1 2 9 2 1 10 40 1 5 4 1 6 11 2 16 1 50 1 14 5 2 0 2 4 1 5 60 I 3 1 8 316 10 6 0 8 The Second Plan (Table 2) is to meet the views and in. terests persons who, in making a provision for their families, wish to participate in the periodical division of profits by the payment of a lower rate of premium than has h►therto been charged by bonus offices, viz. : ANNUAL PREMIUM FOR THE ASSURANCE OF £lOO (TABLE II.) WITH PARTICIPATION OF PROFITS. Age.iTerm of Life. Age. Term of Life. Age. Term of Life 20 X.l 16 7 35 £2 13 3 50 £4 511 25 2 1 4 40 3 0 11 55 5 3 9 30 2 6 11 45 3 11 9 60 6 5 11 For the, convenience of those who assure upon this 'Table, one-half the premium may remain unpaid for the first seven years, at an interest of 5 per cent., which may continue to the death of the party, or be paid off at his convenience, or with ;he sum assured be discontinued without any claim from the office. To professional men and others whose incomes are progressive, and in loan transactions where the debt is gradually reduced, this principle of charging one-half the premium for the first seven years will be found to be particularly advantageous to the Assured. Assurances may be effected every day with the least possible trouble t o the party. Prospectuses, with every information, may be had at the office ; or by letter, addressed to JOHN ROBERTSON, Actuary. 39, ALBENIARLE-STREET, PICCADILLY, (directly opposite the York Hotel), and may be had also at 76, KI NG WILLIAM-STREET, BANK of ENGLAND. SIGHT AND HEARING - TESTI MONIALS on the Messrs. S. and B. SOLOMONS' newly-invented SPECTACLE LENSES and INVISIBLE OPERATIVE VOICE CONDUCTOR for Deaf Persons. " We, the undersigned, have been for some time making use of Messrs. Solomons' newly-invented Spectacle Lenses ; the astonishing relief they afford to imperfect vision gives them the decided preference to every other kind of Lens —the clearness of the transparency brings every object very distinct, and enables individuals to view the most minute par tide with perfect accuracy. They are particularly pleasant by candle light, as they appear cooling to the sight, and soften bright and brilliant lights : James Blundell, Esq., M.D., 1, Great George-street, West- minster. George G. Sigmond, Esq., M.D., 24, Dover-street. T. J. Pettigrew, Esq., Surgeon, F. It. S., Saville-row. John Ram sbotha m , Esq., M. D. , Broad- street- building s. Anthony White, Esq., Surgeon, 3, Parliament-street. John H ooper, Esq. , Surgeon, 29. Newington-place, Kennington Frederick Leighton, Esq., M.D., 7, Upper Gower-street. Messrs. Griffiths and Duncan, Surgeons, 3, Leaderiliall-street. W. Day, Esq., Surgeon, lsleworth. T. Daldy, Esq., Surgeon, 33, New Broad-street. R. H. Lucas, Esq., M.D., Exeter. _ _ J. Taylor Gordon, Esq., M.D. Wm, Bowie, Esq., M.) Bennett-street, Bath. C. Heywood, Esq . ., M.D., Blandforit. Henry Lawrence, Esq., M.D., Tenby. Wm Jeafreson, Esq., Surgeon-oculist,2 l , South Audley-street. S.D. Robinson, Esq., M.D., Cheltenham. C. Shillito, Esq., M.D., Brighton. William Conolly, Esq., M.D., Cheltenham. E. H. Allritt, Esq., M.D. Wallingford. Thomas Willis, Esq., M.D., Brighton G. Griffiths, Esq., Surgtsci.., Hammersmith. isbn Kenderick, Esq., Surgeon, Manchester-street, Alanches ter-square. Charles Tunally, Esq., Surgeon, Camden-town. H. Colebourn, Esq., Surgeon, 28, Harleyford-place, Ken nington. N. M'Cann, Esq., Surgeon, 50, Parliament-street. Samuel Banner, Esq., Surgeon, 26, 13erkeley-square. W. Jones, Esq., Surgeon, 15, Lower Brook-street, Grosvenor square. W. English, Esq., Surgeon, Denmark-hill. A. Barklemore 9 Esq., Surgeon, 10, Charlotte-st., Bloomsbury. R. J. Pollock, Esq„ Surgeon, Kensington. E. Stoddart, Esq., Surgeon, 31, Golden-square. J. H. Walker, Surgeon, 23, Charlotte.street, Bloomsbury. C. Higham, Esq., Surgeon, 46, Davies-street, Berkeley-square Edward Nason, Esq., Surgeon,Nuneaton, Warwickshire." In placing the above list of Testimonials before the public, the Messrs. Solomons, Opticians and Aurists, state that their INVISIBLE OPERATIVE VOICE CONDUCTOR, by which thousands of Deaf Persons have been greatly benefited, is not larger than a seven-shilling-piece, and when fixed into the cavity of the ear is soft and easy, and not more uncomfort able nor perceptible than having a piece of wool in its place. By its use the faintest whisper at a public assembly is heard witli distinctness. fhese important new inventions are patronized by their Ma esties the King and Queen of Hanover and their Royal High nesses the Princesses Augusta and Sophia, her Serene High ness the Princess Esterhazy, the Princesses Mary and Rosa, her Grace the Duchess Dowager of Bedford, and their Graces the Archbishop of Canterbury, the Dukes of Devonshire and Manchester, &c. &c. 39. Albemarle-street directly opposite the York Hotel), and 76, King William-street, Bank. In consequence of the gross imposition in the Country, it is necessary to state that no Travellers are employed in the above Establishment. No connection with persons of the same name. 310RISON'S HYGE lAN MEDICINES.— The following are the principal Depots for the sale of the above Melicines in London and its vicinity :—Medical Dissenter Office, No. 368, Strand; Mr. Field, No. 65, Quadrant, Regent-street ; Mr. Lofts, No. 3, Park-place, Mile-end-road ; Mr. William Jackson, 93, Cheapside, corner of King .street , Messrs. Hannay and Co., No. 63, •xford street ; Mr. William Hallett, No. 83, High Holborn; Mr. William Good, No. 72, Edgware-road ; Mr. Jaines Ellen, No. 9, Hand.court, Holborn ' • Mr. Chapel, No. 84, Lombard street, Cornhill ; Mr. J. Kaines, No. 20, New-road, St. George's-in-the-East; Mr. Batten's Library, Clapham; Mr. Lincoln, Finehley ; Mr. Saw ' Grocer, Tabernacle-walk ; Mrs. Marchant, Walham -green ; Mr. Phillips, grocer, Portland town, Regent's-park ; Mrs. Baucher, No. 128, Tottenham aourt•road ; Mrs. E. Dare, No. 55, Watling-street, City; Mr. Edmunds, No. 146, High-street, Pophr ; Mr. Loose, No. 7, Sloane-square' Chelsea; Mrs. B a ld w in, No. 33, Great Tower street, City ; Mr. Saw, Hammersmith, opposite the Windsor Castle ; Mrs. Marchant, Little Brompton ; Mr. Hussey, Li brarian, Peckham ; Mr. Norbury, Brentford; Mr. Dorking; Mr. Harrowell, Epsom ; Mrs. butter, London road, Kingston. —Accredited Agents for the Sale of Morison's Vegetable Universal Medicines are to be found in every Town and Village throughout the Country, and in almost every part of the World. No Chemist or Druggist is allowed to sell the Medicines. See that the words " Morison's Universal Medicines " are en graved on the Government Stamp affixed to each box, in white letters upon a red ground, without which none can be genuine. Cases of Cure and other interesting matter relating to the Hygeian S' stem of Medicine are published monthly by the British College of Health, and may be had of all the Agents for Morison's Pills thrmighout the country. British College of Health, Hamilton-place, New-road, King's-cross, London. N.B. As a Counterfeit is sold in Farringdon-street, Lon don, Messrs. Morison warn the public that they have n) Agent here for the sale of their Medicines. Simpkin and Marhsall, and all Booksellers. 52, Fleet-street. A NEW DISCOVERY in TEETII—Mr HOWARD, Surgeon-Dentist, 52, Fleet. street, has in introduced AN ENTIRELY NEW DESCRIPTION of ARFIFICIAL TEETH, fixed without springs, wires, or li gatures. They so perfectly resemble the natural teeth, as nut to be distinguished from the originals by the closest observer; they will NEVER CHANGE COLOUR OR DECAY, and will Im found very superior to any teeth ever before used. This method does not require the extraction of roots, or any painful operation, and will support and preserve teeth that are loose, and are guaranteed to restore articulation and mastication; and, that Alr. Howard's improvement may be within reach of the most economical, he has fixed his charges at the lowest scale possible. Decayed teeth rendered sound and useful in mastication.-52, Fleet-street. At home from Ten till Five. LONDON CARPET WAREHOUSE, WAUGII and SONS, Goode. street (Established 1769),. invite the attention of the Nobility, Clergy, Gentry, &c., to an inspection of their large and splendid assortment of Brussels, Royal Velvet Pile, Ax minster, Saxony, Turkey, Florence, and every other description of CARPETING, of British and Foreign Manufacture, suit able in design to the present style of decoration and furniture, the colours andquality of which can be warranted, being manu factured under their own immediate inspection. From the long patronage and experience they have,had in every branch of the manufacturing (their establishment being exclusively for the sale of carpeting), they can ensure to purchasers carpets of per manent colours and qualitiet, at tlic:lowest prices. ELECTION COMMITTEES IPSWICH. The Committee are now engaged in considering the final question as regards the safety of Mr. Wasou's seat. The-peti tioners allege that Mr. Smith, the landlord of the Soft:lk Hotel, having agrecd to give a Mr. John Talbot 251. for his vote, told Mr. Wason of the fact, on which Mr. Wason, who was then in his carriage, the other two being also presented, got out and shook hands with Mr. Talbot, and thanked him earnestly for his support. This, if proved would, as the Counsel for the petitioners justly steed settle the whole ques tion, by at once unseating Mr. Wason, on the grounds of being a direct party. Mr. Hut. was endeavouring to upset this allegation, when our repot ter I At. BLACKBURNE. The Committee have struck off a few votes on each side, so that the hostile parties yet continue in the same relative situa tionc. The Court was a good deal occupied viith arguments on the law of occupation. CRIME IN FRANCE. The Journal des Debats gives the following statistical ac count of the state of crime in France: " In 1826, 16127, 1828, and 1829, the amount of acquittals in criminal eases was 39 in 160 accusations. In 1832, the ac • quittals were 41 in 100; in 1833, 41 ; in 1834, 40; in 1835, 39; in 1836, 40 ; in 1837, 37; in 1838, 36, in 1839,35. But in the last four years, the amount has increased two per cent. The. exact average of acquittals in the first period, from 1825 to 1829, gives for the whole number of accusations 38 I.sth per cent. ; and in the second period, from 1833 to 1839, when the law of 1832 was in force,3B 17-100th per cent. The amount of acquittals is then within 3-106ths of being the same as under the old legislation. And if since . 1835 the amount is diminished, it must be borne in mind that by the law of Sept. 9, 1835, the declaration of guilty is obtained by a majority of seven votes. Now the condemnations on a simple majority, taking one year with another, being more than 2 per cent., this amount ought to be taken into con sideration in comparing the number of acquittals for the preceding years, It is then inexact to say that, looking at the amount of acquittals, repression has found new force is the legislation of 1832. If the penal effect of this re pression be sought for, it will appear that it has constantly become weaker by the diminution of the punishment. Thus the admission of extenuating circumstances is 28 per cent. in 1832, 43 in 1833, 45 in 1834, 46 in 1835, 53 in 1836, 69 in 1837. 68 in 1838, and 70 in 1839. If these results be elas s fled according to particular crimes it will be found that from 1838 to 18:';9, there were 50 declarations of extenuating cir cumstances in 64 congemnations for parricide ; 453 in 638 con demnations for murder ; 136 in 154 condemnations for poison ing ; 39 in 56 condemnations for murder, preceded or followed by another crime; 217 in 230 condemnations for infanticide. 'thus, on one side the number of acquittals has been nearly the same, and on the other the repressions have been weak ened in an immense proportion for crimes against the per son. Have these crimes increased ? On this head we leave aside the number of accusations, to attend simply to the amount of condemnation 3 involving capital punish ment. In 1825, there were 134 condemnations to death; in 1826. ; in 1827, 109; in 1828, 114; in 1829, 89 ; in 1830, 92. After 1832, it will be expected that the amount ought undoubtedly to be greatly diminished, for the law of 1832 suppressed the capital punishment in nine of the cases provided fur by the code of 1810. On the contrary, the amount has increased; and without the admission of extenuat ing circumstances, it would have been 156 in 1834; 178 in 1835 ; 172 in 1836 ; 183 in 1837 ; 248 in 183 S; and 230 in 1830:that is to say, that in the period of 1825 to 1830 the Jury gave verdicts against 688 prisoners for crimes punishable by capital punishment, or 113 a year ; and in the second period, under the influence of th e system o f extenuating cir cumstances from 1834 to 1839, the number of those crimes was 1,267, nearly double, or 2 11 a.;;;! We do not certainly pretend that an absolute value is to be given to statistical in formation, and we are aware that in peral matters it may be dangerous to receive with too much facility the logic of figures ; but when facts present themselves with such obsti nacy, they ought to be taken into serious consideration. These results are, we think, of such a nature as to awaken the solici tude of the legislator, if not on the principle itsrlf introducel in the law of 1832, at least on the modifications which it will be in its application." useful to apply _ - GARDENING DIRECTIONS FOR APRIL.—NaiI up string against outer wall of bedroom window, with a view to a «rop of beans, and put pieces ~f stick in flower-pots where sweet peas were sown two months ago, though there may be no signs of their coming up at present. Purchase daisy roots of men with donkey-carts , for planting in back-yard, and throw in radish seed, w ith a view to an autumn crop of stringy stuff for home-grown suppers. Dig the soil in broken breakfast-cups, and put in mignonette; and place dead geraniums in the sun, with the vague idea that they may possibty come to life again. Clear the ground of all t .at you have been putting into it for the last three months, and which you will by time have dis covered can never come to anything; but this will be an easy task, as the cats, those nocturnal labourers in metropolitan gardens, will probably have gone a considerable way towards scratching up Cie unprofitable verdure. Label bits of wood with the names of various seeds, and stick them promiscuously in the ground ; but it is not necessary to place them over the respective seeds, for it is not likely that they will ever appear as witnesses against the inscriptions on the p:eces of stick alluded t o. Pun ch. The Festival of the Panathenea, instituted in ho nour of Minerva, is still celebrated at Athens, and takes place on the last day of the carnival. Early in the morning all the inhabitants assemble on the plain round the column of Ju piter, each family preparing for itself a sumptuous meal, and every culinary odour from the savoury garlic and onion to the delicate flavour of the honey of Hymettus rise from the grass, on which the repasts are spread for each family and party. The rest of the day passed in the enjoyment of music and dancing. The higher classes in general merely make it a promenade. This year, King Otho paid the assem blage a visit. On his arrival, a Palicare, of one of the lowest orders, approached his Majesty, and, with no ungrace ful air, presented to Lim a bottle, rudely formed of leather and wood, very much resembling a powder-flask. The King re c: ved it most graciously, drunk of the wine it contained, and seemed to relish its resinous flavour. His Majesty then pa raded in his calesh round the whole of the animated scene, fol lowed by crowds of shouting children. Mr. Ferrand, in enumerating the frauds perpetrated by manufacturers, said, it was in evidence, that the decay in the lace trade, was attributable to the frauds carried on in the manufacture of that article. He had also received communi cations in regard to the frauds practised in the stoekin r trade. It appeared that the stockings were at first made of the same width from the knee to the allele, and that they were dipped in water, and then stretched in a frame to give them a oper shape, arid the fraud was not discovered till they were found hanging about the ancles.—( A laugh.) These stockings went by the name of drop-off.—lf this be a sample of the accuracy of Mr. Ferrand's imputation of fraud, it comes to nothing. The twist lace trade is as free from fraud as airy manufacture, for to make it of an inferior cotton is more expensive than to use the best material that can ba made. As to hosiery, it is certainly true that there are stockings manufactured as he describes, though they are more appropriaiely called cut-ups ; the lowness of the price is their great recommendation. We readily admit, that if as many pairs of full-fashioned stockings could hsve been sold, the situation of the stocking-maker would have been much improved ; but that is int' os bible. All our foreign trade would have gone at a blow, and even the drop-offs, which arc regularly narrowed stockings, aro undersold in our own markets by the article from Germany Had nothing but full-fashioned stockings been made—were a law now passed, prohibiting the manufacture of cut-ups and drop-offs—the hosiery business would be almost annihilated, and the three hosiery counties would be absolutely ruined, by the all but universal pauperisation of the inhabitants. It is no fraud to make drop-offs, and the workmen who make them ob tain more money for their week's work than those who are em ployed upon full-fashioned hose. It is only by ingenious con trivances for lessening labour, that the hosiery trade has been made the means of finding bread for thousands, who, without it., must have gone to the workhouse or perished.—Nottinyhant Review. THE NEW NOVEL, "PASSION AND PRINCIPLE." " —We are requested to state tha t Mr. Colburn, of Great Marlborough-street, has this day published Passion and Prin ciple," a Novel, edited by Captain Frederic Chamier, in 3 vols. which can now be had at all the libraries. Mr. Colburn has also just published the following new Works of Fiction :-I.lldy Anne Granard, or Keeping up Appearances, by L. E. L., 3 vols. —2. Fascination, and other Tales, edited by Mrs. Gore, com prising Fascination, First Love, the Modern Scipio, the Silver Ring, Retribution, Theresa, &e., 3 vols.-3. Adventures of 3 vols.-4. The School for Wives, by the Sir Henry Morgan, the Buccaneer , by the Author of " Rattlin the Reefer," &c., Authoress of " Temptation," 3 vols.-5. Anne Boleyn, an Historical Romance, by Mrs. A. T. Thomson, 3 vols.—And 6. The Man of Fortune, by Mrs. Gore, 3 vols. A young man, of mild and amiable character, having some time ago lost his mother, to whom he was affec tionately attached, suffered gnat affliction. This was increased by his father's shortly after contracting a new marriage, which induceil him to quit his paternal abode. He had long been a clerk in a merchants house, by whom he was so much esteemed that a share in it was offered to him on condition that ' his lather would become his security. This was declined, and the refusal working upon an already afflicted tn.nd drove him to suicide. Two days ago he was found hanging lifeless from a tree near Belleville. He was only 30 years of age. '~-~-- `IIIIIIIPI FI'M J. 'flij. of d s , 7 ap real:j 9,„ ec , v - , :Iso oct: n d. Os, - 1 % OY 0 B. 4 a v 0 g 4Y 1 ' :Org r, If