The Sun. — London, England, 1842-05-03 00:00:00

e 11 Lt Y it Y S !.)r it as I's sk e- • fl- Id of : ea of E; ed, 13. ld ,t at )11 " • 4 0 4 Or 13.,.;14 at 4, id 01 1 k . tj ie . Y 9. ~ ; is:, 1 ' of t'l' rtp e- to La . , ;r. .3 i , ..; .~a ►e id :21)1 : :. (yes✓"' r ~ j; .!~ •!+ vb~ ~" .i" q g y • 7 et? ; or e (tf , i 4 3 :<~: e,_ d ,t ,;4 1 0 i if ;;l a • a -4 - 1 of w in. Is of e J ~~~ t.: • satisfriAToii, bv -the eountrv, and one which would be tezel• - • ee, mece ree - iciples of iejestice. if i preperteetax was imposed, based on equity, there would be no difficulty in its col lectien, and all inquisitorial powers of the tax might be laid --- aside. It was most important that this tax should be as palatable as possible, and the Only way to make it so was toiriake it a tax upon real property. He thought his iiiiendifient would have the effect of making the tax palatable; Mid he hoped it would meet-with the sanction, of the House. ' The amendment having been put from the Chair, - The CHANCELLOR of the EXCHEQUER thought it would be far more difficult to raise the duty on the principle contained in the amendment of the, Hon. Member, than the onelaid down as the rule. Rare 4" a - a,s agreed to: - Rule 5, relative to particular deductions from Schedule A, was also agreed to.. On Rule 6 being put, relative , to allowances to be made'inrespect of "the duties In Schedule A." ' Mr. G. W. WOOD said that he' thought it unfair that Mechanics' Ifistitutiona and other places for the educa tion of the middle and lower classes should be taxed, while the Colleges and Halls of the Universities, which were for the education of the aristocracy, were to* ex ernited.—(Hear, hear.) Tlie CHANCELLOR of the. EXCHEQUER did not think the places adverted to by the Hon. Member could in a- strict sense be considered as devoted to the purposes of education. Mr. GILL thought if any class of schools were to be ekempted, the exemption ought to be extended to all. After a few words from the CHANCELLOR of the EXCHEQUER, • Mr. LABOUCHERE said, the question was one of importance, but if the large Universities were exempted from the tax, he thought it would be but justice to the humbler schools that they should likewise be exempted. —(Heir, hear.) The CHANCELLOR of the CXCHEQUER said, the ex emptions in th e p res e n t Bill w ere limited i n the same negtee as the assessed taxes. Mr. G. W. WOOD said, that as the poorer schools were not aided by powerful funds like the Universities, he thought they ought not be subjected to the tax. Mr- S. O'BRIEN regretted the absence of the Right 'On. Bar onet, at the head of her Majesty's Government, ~_' ;Ills occasion. And, as the subject was one of much unportauce he hoped it would be postponed. He felt so strongly on the subject, that if any one would support h „ e in '• he sh ou ld di v id e th e H ouse on th e quest i on o f th e rytPonm ent of the Rule. • Jr. ESCOTT reminded the House that in many of — "e public schools the children of the'poorer classes r eed a gratuitous education. Ma la HOWARD said that there should be no ex emption except in favour of almshouses and hospitals, 'andd . `lie would take the sense of the House upon the (question. Mr. F. MAULE asked whether Harrow, Christ's hospital, and other schools of Royal foundation were included ? = • ThO CHANCELLOR of the EXCHEQUER was not prepared - to answer the question definitively, but he would; take the earliest_ opportunity of informing the Huai: Mi ; iIIUME wished,, hefore the question was put, to brin_ithe attention of the House to the great number of o attWieqeired to be- taken under this Bill, when for the last or ten "twelve years so'much had been done to reduce the.freq y uenc of oaths. The Rule was then agreed to. Clauses 61 and 62 were then agreed to. Rules No. 7 and 8 were next agreed to. After a short discussion, Rules 9 and 10 were agreed to, without alteration.' - Clause 63 was also passed without discussion, as. were daises 64, 65. 66, 67, 68, and '69. Clauses 70, 71, 72; 73, 74, 75, 76, 77, 78, 79, 80, and 81, were ordered to stand part of the Rill. On clause 82 tieing put, which provides for the relief to he granted to occupiers and owners, for any loss that o d i atild be sustained byellood or tempest. Mr. HAWES moved, as an amendment in the 35th nes to insert= afterlhe' words "Ibr any year," the fol s loletiet eme d s, 00 or any property Which shall be liable to easseastnent' under • thin - Act." That would have the edfigt of hiingiUg 'any'other species of property with in The danse. Ile 'Could not see why one spe acid property 'should have this exemption, - and - another should not. His object in moving • this amendment was to :give the same exemp • tion and allowance, on account of injury done by floods and - tempests, to other species of property which the *clause provided for with rega.rd to landed property. Mr. Boirruwicx objected to the amendment. Dr.I3OWRING supported the amendment. Mr. DARBY must, as a matter of strict justice give `his support to the clause. Mr. - Fe BULLER supported the amendment. Mr. HAWES withdrew, his amendment, and the fuse was agreed to. After a short conversation clauses 83 to 86 were 'greed to. • • • Upon clause 87, containing the rules for assessing tp nd•Charging the duties on the profits arising from an nuities, dividends, and shares of annuities, being put, Mr. HUME proposed an amendment, to the effect ti iat upon all such annuities, dividends, &c., paid half early, the amount chargeable should be only upon so 21 Meti of them' as had accrued after the sth of April, 1842; The Hon: Member also move d th at t h e same ru l e honld apply . to the - rents of lands. The Committee divided, when there appeared— ' For Mr. Huriee's aMendment B4 Against it , 139 Majority against the amendment —75 OU the reading of R' pie 2, „,' Mr. F. MAULE m ov ed an amendment to`the effect ta at all chapels and places of religious worship should et exempt e d . th The CHANCELLOR of the EXCHEQUER opposed s amendment. Ur. er a LABOTJCHERE supported it. • -Aftshort conversation, The CHA.N CELLOR of the-EXCHEQUER ex -1 ire seed his, readiness to postpone the rule. Mr. F. . 1 - , t; had no objection to the postpone ) tent of the rule, with the understanding that if the overn hould did not hereafter consent to amend it, he m eat The rui e e the sense of the House on the subject. B 31. , was then postponed. iI ING moved the following . addition to the as se • ssing and charging the duties under schedule b e e sing annuities, diiidends, and shares, bona fide ? n Png to any 'person not being' a subject' of her , 1 ‘ testy; and not being resident in Great Britain, or else tittle 701 .re within the dominions of her Majesty, during such t:34 sas the same shall continue the property of such per ,:and such p erson shall not be resident inGreatßritain, __4!.l dsewh ere within the dominions of her Majesty, as risaid . ; p rov i ded that such - annuities, dividends, or ut res shall have been bana fide the property of such Icl ?: *soils on the 22d day of April 1842, and shall be duly armed and ascertained in the manner hereinafter men d= The Hon. Gentleman stated, that the whole sc aount which he believed would be raised under this hednie, 'would 'be 10,000/. a-year. "In 1836, the 6 .lett was brought under disscussion, and the ainount raised' on the charges under ten cent., wag 50,0001. a-year, and if.they took the r;ti sent -three per cent., and made allowance for othe r fie,;!re urnstances, it would reduce the a moun t to 10 , 000/ ., t went into a description of the form er occas i ons i n 7 1 1 eh th e . Income-tax bad been. imposed, and quoted: 'ot n the discussion s that then took place, with regard to .. 41 le foreign holde r of English fund s . Th e f ore i gn h o ld er w !as exempted b y M r. Pitt on the first introduction of 'r Income-tax ; the exemption was continued till the 41:4 lace of Amiens, when it was repealed. When the sti was imposed by Mr': Addington, the ekeroption was t.. made. In 18 06 a farther addition was made to the and on that- odeatieri there was in express agree s; t . on this' point., Mr. Fox termed the imposition of le 4 e A ix on the foreign holder as a flagrant injustice, and is opinion L or d Henry Petty, concurred. Th e e x - t 94 ion was. continued d own - t ill 1816, . when the at ' 1 140 .1 aas repea ed. They had, therefore; the au t.y, fur the exemption, of Mr. Pitt on the rst • introduction Of the tax, of Lord Henry Petty ou rij newel, of Lord G ranv ill e , -of Mr. Percival, and '`4o Liverpool, down to the _last incipient of the jla fence of the t a x ; ' an d' a ll these authorities went : on the ground that - the - exemption was ne -11Ssa for the mairitenance of the- public fai t h. voNLs,, themfore, well .worth. the_ -consid the i /ouse, how far they were at liberty tochang eration e that fit, If they differed from all these authorities, there e wes yet another party to be considered, th e -f ore i gn ider himself, who had advanced his money, und er th e ' yPlied contract that.had arisen from the constant prac t.l of twenty years of war, and from the successive de ration of Ministers of the Crown:--(Hear. hear.) th regard to the future f ore i gn h o ld er, t h ey i7rht change the • practice, but . with regard those w h o - had invested their money on , the sse 4 '. of. these, declarations, it, would be most un -11.€4 Ifth e y were t o deal with them as if . th e case were •Y new. Having been so constantly exempted, tier 0 7,f air veigner had a right to expeet that if they re-, t ill) I Z' to anything' like an income-tax, they would not 41 % ° f committing that which Fox declared would be 4 6 1 a rt ,. 9f public faith, without giving the foreigner . the t 65 incase of a full notice of the intention. 1.4. 41, Must have been, extremely strong which made fie ' e. Aoe . u ring twenty years of war, abstain from taxing w rier, and why should they now do in time of h~ aim er a. was not done in time of war ?. The s",s had a right to - suppose that they would L l li%, e ci on those principles which actuated every fra of the CrOvin heretofore. How ex ) e .: ll fllye '7 would. it •be now, when we were on ‘tti telations with all the world, to discontinue that 1 e v il e °4 iie ° wards foreigners, of inducing them to inveet b e PY y e , which lead been adopted towards them for notice ''•ra of ar • rid reover not only would this bah ti lvi t4 l4 l , )ut but t it.would be contrary .to all . b e h r 'garelueetnents hitherto held out to foreigners Ali as de t ., : to investmentain our funds. He was afraid c 'w this ( „: 4 ed 'the House too long, but he could not 4° ll the 1 11 " 4 tion to pasaavithOut expressing his opinion t i lher i t 4 tter ; but he would put it to th e H ouse "t sea, e f e e w ould not be much better railer to let the r essio te - t ° ,. 4 the side of Oath, if• he might use the ex :ere et ," . "au to do u bt an d h es i ta t e upon i t, even if t h ey. eare ee . titled to this sum. Who . were the parties con *he ;n n this mat ter ? On the cane side they had those f th e sre represented in that House, the. general class 1%, as sznPe7ple of En g l and ; and on the other side there ‘;4 i n 'mass altogether unrepreiented, wholly power cave , uat House, and with no means of bringing their' fe.tei_u_nder themonsideratinn of the House. Would the lundholder be the o I - la e d som e b person who had not re-- . ette enent from this Measure, and would they eto t' , l ) e their hands on him, powerless as he was, for a L. as that, Which' hel'eelieved he might state -; not large r than 10,000/..? ;ace, I : ethlielsi`JCELLOß of the EXCHEQUER could tutu, e tiouse, after the exhausting process of del te the details of the Bill, that it Was not his inten k e a nselengthened ; reply but his he must say, that if, he thought there was any breach of . faith in the question, he T. 101: MVO :I/ 1 1).18' (I'.; It was only because he thought it was consistent with - - good faith to 'make a .foreigner pay a tax for the property he had .• in this country that he, stood up in its defence. The obligatien was clearly upon all. He thought the Hon. Gentleman's motion clearly showed that he had some doubt as to the, extent of lood faith. He. could agree with the propo sition that it would he an injustice to the foreign( r to charge hirn,mere than the English fundliolder. s But as. the foreigner derived as much protection for his property as the Englishman, there could be no injustice in . . quiring him to contribute in the same proportion to its security. , . • , Mr. LABOUCHERE said, this was the first time when annancial Minister of,Great Dtitaits asserted that there was no injustice in taxing foreigners under such circumstances as led to this -Bill. Mr. Pitt had: no oc casion to . introduce into his speeches an express declaration • that foreigners- should not be taxed, because his Bill spoke : for itself. He could` not fear .:the .resalts of adopting the principle which Gentlemen opposite advocated. The Right Hon: Gentleman opposite appeared to mistake the friets, for he said that foreigners residing in the colonies would be as much surprised as any others. But the case of foreigners residing in 'this country was differeet, becansi they en joyed all the advantages of the British Government. Be-, tore he sat doWn, he could not but allude to a petition that had been presented by one of the Members for. London, signed by some of the most respectable; houses in the City and two of its Members. That petition stated that it would be a violation of the national faith to impose this tax.--s(Hear, hear.) He would only say that it was not for the interest of this country that those novel maxims should be introduced. Recent expeitienee, too; had shown, that the feeling abroad was not what it (night to be. Under these circumstances, he. Would press upon the First Lord of the TreaSury to consider hoW far he would consult his own honour and reputation, and the interest of the country, in -persisting in the-coUrse which he had ado.pted. I. Sir ROBERT PEEL was ready to take the ad vice of the Right Honourable Gentleman,. and consider maturely : whether he was *consulting his own character, and the character or the House, and the interests of the country generally, in proposing to exempt the foreigner from those burdens Which were to be imposed upon the subjects of this realms . It was clear, that he would:i not be justified in the course he had. adopted, if there was a departure from public faith in it. Nothing could justify them in a violation of public faith when so small a sum as 10,000/. or 20,0001 was only to be gained. The Right Hon. Gentleman (Mr. Lisbon chere) and the Right .Hon. Gentleman the late Chan cellor of the Exchequer, had relied on the former practice of Parliament and on the dicta of Mr. Fox,who said though they could not tax the foreigner, because they could not grant a benevolence to her Mai esty to be paid by a foreigner. It a foreigner was a mortgagee in this country, did he not pay the tax on account of the interest of the mortgage? If he held shares in Railway Companies, or in any other mercantile firm, would he not be subject to the tax? But because, forsooth, he held property in the funds, he was to be exempt. So far as acts of Parliament were concerned, the position of the foreigner was recognised the same as than, of the British subject.. Did not every man who chose, avail himself of the security , which the British funds afforded wherein to vest his capital. It was a fact, that since the Income-tax had been proposed, the funds had risen four per cent. The foreigner had thus had an opportunity of relieving kimse fof property in the funds and that too at an advantage. It was not consistent with . justice that the foreigner should benefit by the rise in the funds in this country which followed a national sacrifice, and should not at the same time share in the public burdens. He could not help thinking that the exception made by Mr. Pitt in favour of the foreigner was grounded more upon pruden tial considerations than upon principles of abstract justice, This country was at the time at war with revolutionary France ; and Mr. Pitt might be supposed to have been desirous Of encouraging the wish, on the part of the 'French emigrants, to invest whatever remained to them of. their fortunes in the English funds. On' the whole, he saw no reason why the foreigner, who benefited by the public credit, should not share in the public burdens. Mr. HUME said, whateVer vote the Committee might. come to, it was right they should-understand the grounds of it. He differed from both the Hon. Gentlemen ; no reason had been shown why the foreigner should be taxed ; the exemption of, property in the funds, from all tax in transfers, as an inducement to Invest money in the funds, this was violated in the time.; of war, but the fundholders consented to it from the influence of terror. If the tax were laid on the funds at all, it ought to be laid both on the Englishman and the foreigner alike. There was no emergency to call for the tax '; to impose it on the funds would be a bad example to foreign nations, and he should certainly vote against it. Mr. J. A. SNIITH supported the motion as being in accordance with all past experience. Mr. MASTERMAN said, as considerable stress had been laid upon a petition that he had presented from the City of London, he must state that, though most re spectably signed, it was far from representing the whole - proportion -of opinion in the City. He was aware of a considerable number of parties who had re fused to sign it. When requested to present it, he had accompanied his consent with a statement that he could not support it. He did not think there was either fraud or injustice in taxing the foreign fundholder equally -with their fellow-subjects. Mr. HAWES said there was a great distinction be tween the foreigner holding shares in a railway and money in the funds ; in the first case he was a proprietor, andshared the profits ; in the other he wasapublie creditor. The foreigner was not in the light of a British subject. He had lent 'money to the British Government on the faith of former Acts of Parliament. He himself thought that this would meet one argument of the :Right Hon. Gen tfonan's:—(Divide.) Mr. BARING replied. He said that he was of opi _ nion with Mr. Fo)c,, that it was a breach of public faith to tax the foreign fundholder.—(Cries of " Divide, divide.") The, Right Hon. Gentleman had asked him, with regard to evidence ; why he would prove it in the same way as it had been proved when argued under former A r ds of Parlianient, and it would be just as easy to prove evidence is this instance as it was in the case of the Irish-landlords resident in this country. „ • Strangers were then ordered to withdraw, and the Committee divided, when there appeared-- For the clause ]?or Mr. Baring's amendment 4O Majority for the clause —l63 Th e ci.tuse was then agreed to the Chairman a leaye to sit again. - re ported proz."Te"' ‘ ti ` s a to s m ta s teme u n ti t e o: t i h n e . E re ß sO E lutio 6 n 4 s d e f f °l-. 0 diff :‘ e i r r e . tf 4 c A es ß i k e lP O Cell tended to be proiNsed by Sir R.. Peel, and -laid ,on the table of this House l . o 4 the .1 Rh of. March- last •, also re solutions on the same subject,' laid on the table on the th of April - After.a few wolvls . from Sir R. PEEL, LABOU:CtrEltraaid, that •he thotight *hat the Right Hon. Baron 'et "proposed 'would be sufficient, and withdrew his motiort. . • ' - ELECTION ,COMMITTEES. The SOLICITOR-GENERAL Moved - for ",A Select Committee, to inquire into the practice of this Hotise with regard to the sumnvning of witnesses. to attend Election Commit tees, and to report whether any and what alteratiOn in the law upon this aubjectis required :" —Mr. Solicitor-Ctgnera.l. Lord Granlille Somerset, Mr. ,Thesiger; Mr. Wynn, Mr. Attorney-General, Viscount Mahon, Sir Robert Peel, -Mr.. Pemberton, Sir George Grey, Viscount ilia wick, Sir Thoinas Wilde; Mr. David I)undas, Mr. Jervis, Lord John Russell, and Mr. Roebuck. —Agreed to. . Mr. GIBSON - gal - e notice that he should, move that -the Solicitors be; exompted from the. certificate duty; while they-were -subjt !ct .to the Income-tax. The other orelers of the day were then disposed of, and the House adjoi mod -at'Two o'Clock, LLOY:O'S SHIPPING. ADM IRALTY, MAY 1. The Admirals at i 9evonport and Portsmouth have been directed. - to send aay vessels under their orders,.that are fit for dutj -, to cons 'y provisions and water to the entrance of th e Channel, to afford relief to vessels de tained there and in distress owing to the continuance of the easterly v..ind. 'EAST INDIA SHIPPING. • Arrivals..--. Greyhound. and Rutchins'on, from China, off Falmouth, sailed 2d 'October_; Singapore, Ist Nov ; St. Helena, 6th Feb. , Adams, Mills, from Bengal, off Falmouth, sailed 30th August ; Penang. 24th Oct. ; Cape, 2d Ft Dale , Ps trk, Snell, from Bengal, off Pen 7ance, sailer 131st Oct. „- Cape, 23d January. Paragon, Cumming, f tom terigat, off Falmouth ; sailed 15th Nov.; .Cape, 4th F seta. Sivalkw, Biggar, from 'Mauritius, off Falmouth; F kled . 2!jth Dec. ; Cape, 4th Feb. Achilles, Trivett, fro h . Ceylon, off Penzance, sailed 26th Dec.; Cape, 19th Fob. 'General Kyd, Jones, from China, off Dartmouti,s, s 4 ilea. 234 Dec.; St. Helena, ad March.. Eliza, Le Mesu vier, front the Mauritius, off Plymouth, sailed 22d Janus ry. Stark, Scott, from China, off Tor bay ;. sailed . 16th Dec. ; St. Helena, 7th March. Active. Brooks, from th e South Seas, off Torbay, sailed from St. Helena,' 2d %arch. Ellen,- Note, from Bengal, at Liverpool, sailed 2. )d.December; St. Helena, sth March .. . ..!--- ...,- MONEY 11A...-'it. , KET and CITY NEWS. SUN.—There is - 'o6.a feature to notice in the mercan tile affairs of the C ity yiziterday ; the Bank 'and Sttiek- Exchange being cl , -•• )sed, and, business in the 'Colonial markets not comae acing until to-day. The private letter s. by-the last . arrival fr,:n America are of a more encau rig description than thoie by the steamers. It woul( l a p s pear that a far healthier state of business is gradual ly a , pproaching, and that the neces sity of adopting s , ky le nj easure for the restoration of ,iversal.'y na tional credit is ur admitted. The general feel ing appeared _to ' toe that 4' . compreh ensive method should be taken, 'he. t eby not only the defici e nc y now existing shoulC ! be icet, but .that .it ought to be such as should] .cave an nm ount sufficient to meet future claims, and pr( ~ode a. neotingent fund. The cc 1164 of the States ori i u di gna , Illinois. and ,Mississippi, al though serio as p y i r ,i, r i ng their creditors, had worked some gener a givod, 131 1 croating a jealousy on the part of the other, and o f the United States, . that they, and the Federal c.;overni nent, should not be supposed to partici pate in Similar m )tions ; hence the -necessity for direct taxation was admitted; and the loan system denounced as being bad in pi inCii .le. Business was lyztter, and the Bank discounted ;bills drawn . for legitimate purposes more freely ; but thane letters, generally-, discourage the idea of consig,nn i tints . ui. icier existing circumstances. . The funeral ( i f Don 4 \ntonio Fernandez Espartero , the brother of the Regent, /as performed with much pomp on the 19th. I, the commune r The Journr me informs us of a fire in fifty-on, dde la Sara , %t department, which consumed house 4 Herissat, in th The total loss is estimated at 250,000 f. and four bsrns. z f r r, - E* f.*‘ , : - i • 4 , Tx fr ":„ f r n t 41 - r4r - LONDON, TUESDAY tVENING NrAY 3 1842 ' In a few days, in 3 vols. post Bvo., T IM COUYITSS OF BLESSINGTON'S NEW WORK, "THE LOTTERY OF LIFE.? l enry Colburn, publisher, 13, Great MarlhOrough.street. ''•THEATRE. ROYAL SURREY . . ' Wonderful attraction, and matchless Stud of Horses. THIS EVENING. MAY 3, *ill be presented Lord Byron's MAZEPPA ; OR, THE WILD •HORSE OF THE DESERT,. with Increased splendour, extensive au)4lliaiy aid, and unapproachable effects. After which; in a mote extensive and splendid Arena than ever tef+re witnessed. NEW SCENES IN THE CIRCLE, introdue.ng Mr. B fi TTY'S'unrivalled Colleetion of Animals, consisting of nu merous and matchless Cream-coloured Horses, An.lalusian Chargers, SPotted'CourAers, Fairy Palfreys, and Pigmy Poneys, and the most talented Vaulters, Riders, Gymnastics, and Contortioniit. in the kingdom, with a gorgeous Entree, called the AMAZONS of the GOLDEN, SUN and the KNIQHTS of the SILVER. SPUR. To conclude vilth the Melodrama of ROBINSON CRUSOE; ,OR. THE BOLD BUCCANEERS, with Ncw Scenery, &c. All Advertisements of a Disgusting Character, or Immoral Tendency, are excluded from the Columns of " The Sun." COUTTS ,IIoARE, the .profit , in. :which is as certain ' and as 'easy of attainment as the' - rent of the Duke of BEDFORD'S or BUCKINGHAM'S estates; and there are the incomes of a physician and abarrister, every guinea ,of which- depends on hiS own Personal exertions. It in- . chides the incomes of great'bre-wers, like the Messrs B A RCIAY - rmd ' PERKO - 5, - and the yearly salaries of their head brewer, clerks; and foremen: it includes:the+ vast proceeds of discount brOkers,:such as Mr. Guit' NEF . and ATr.OVEREND, who turn over a million a year; 'and gain 30,0001. or 40,0001. by the operation ; and it includes the weekly- pittanee of newspaper corn • poiitore, reporters, and _editors. It includes the. revenue of princely merchants like the: Messrs. BARING and RornscOiLD, and it includes the hard earned fees .which are given for the daily and nightly labours of sUrg,eonS and apothecaries. It includes the proceeds of manufactures, embracing the enormous , incomes heaped up' by a PEnt, an ARKWRIGHT, RTiNDELI4 •A' -- (Litt' ; - Mnrsu'ALT., - or a GREG ; and it, includes ahnOst the humblest publican and retail trader.. L a - post, therefore, admit that clause embraces incomes of very different characters, which ought not to be taxed to the same 'degree, nor . onthe same principle. While I. am disposed to agree .that the income derived from daily toil, or industrial incomes, should, in some way he spared, I cannot assent to reducing the tax on those gigantic incomes which are embraced by this clause, and:which the Hon. Member's amendment would rate at only 33-d. per `pound. The.' Hon. Member has 'not comprehended apparently, the extent of the 'Schedule D, which is a. wide net with small meshes taking . in the Levia thariS of the monied world, and entangling the smallest fish which swim." . Itstrikes me that the income included in this clause may :be divided into two classes. The first are incomes derived from capital actively - employed in trade, and managed by its owner ; they consist chiefly of profit. The second are incomes exclusively derived from salaries, wages, and' fees,' of which profit forms no part. The persons who gain the latter, employ no capital, except that which may have been vested in their education and talents, which kind of capital the persons who gain income from the former source also possess. Many persons of both classes, such as bankers, master manufacturers, publicans, shop keepers, and apothecaries, are in the receipt both- of profit from the capital they employ, in their busi ness, and of an incoine, which is in reality the salary of their professional skill. There may be some difficulty to distinguish between the former and the latter. It would be necessary to ascertain the capital he employs, and allow him on that the average rate of interest ; the remainder of his income might be con sidered as his'professional salary. Ile would have to report both classes to the Commissioners. This rule would apply to all trades ; and, having made this dis tinction, instead of lumping all kinds of trades, pro fessions, and vocations, under one schedule, I will place the capitalists in a schedule along with the landlords, and I will tax them full 7d. in the pound, on their profit, and I will levy a smaller per tentage on all incomes derived from fees, salaries, .and wages. For that portion of their tncome which is not profit but the salary of professional skill, they shall pay a smaller per ventage, I will 'not say whether it shall be the half, or 3d., as proposed by the Honourable Member for Bath ; the amount must be the subject for much consideration. I must go into the market, and ascertain the estimated value of incomes ; but I am quite clear that FEES, SA LARIES, and WAGES should not be subject to the same rate of taxation as PROFIT from capital or RENT of land, which is income realised without any trouble, and realised especially by the guarantee and protection of the State." A wise and thoughtful statesman would, we think, have made that distinction amongst others, and would have taken time to work it fairly out. Sir R. PEEL, by his exemption of all incomes less than 1501., ad mits that those who have not much should not be called on to pay; and, by a parity of reasoning, he admits that those who have something more than 1501., derived from uncertain wages, fees, or salaries, should not pay so much as men with 3,0001. or 4,0001. a-year, derived from capital, which income is as certain as rent, or as the annuities paid by the State . He will find, there fore, by, that admission, and by not working it out fairly through all classes and descriptions of income, ,that he proposes to commit a gross injustice, and that his Income-tax, if passed in its present unlicked, unsci entific form, instead of being the sure basis of a great revenue for all kinds of exigencies, will be so hated that it will be thrown oft; and his whole system of finance be tumbled to the ground. We do not advocate the tax ; we have only endeavoured to show on one point, what an imperfect, wretched, bungling contri vance it is, with regard to those objects which Sir R PEEL, and that class of statesmen, seek to obtain. Mr. T. DUNCOMBE last night presented to the House of CoMmons the petition of those who have ranged thernsetVes under the banner of the Charter. It bears the incredible number of 3,315,752 signa tures, all of the industrious classes, and is, we con sider, well worthy of the attention of politicians and of the public. We know a little of the classes who haVe signed the petition, and it is our selemn convic tion that they do not use such language, as " where representation is denied, .taxation ought to be re sisted," without . meaning to act on what they say whenever they find an opportunity favonrable to their success. After making all reasonable reduction in the amount of the signatures, the number of petitioners will be so vast, and thelanguage they use is so strong, that the circumstance must be regarded as most signi ficant of the state of the people.. It is clear that theyhavelost all respect for the law ;' they have some respect, but not - much for the power of the ruling classes ; they have some dread of the police and the military, but these will, in the end, be found feeble substitutes for willing obedience and affection. Three. million discontented petitioners, forming the very heart, bones, and muscles of the Com munity, protesting against almost all , our institu tions, condemning the expense of the Monarchy, severely reprehending the wealth and avarice of' our anti-Christian priesthood; arguing that the Wliole system of representation, and consequently of laW-making, is Unjust, is, we crave leave to state with all the earnestness in our: power, a phenomenon un exampled in the history of mankind, and not to be dealt with the ordinary rules of policy. This is one of, those cases for which the " file affords no prece dent," and we earnestly imploro her MAJESTY'S Mi niSters to lOok at it calmly and dispassionately. How do they mean to govern this ,mass of. men in spite of their own opinions? now ,do they mean to coerce them ?.:.Haw can they hope,to enforce a law which the bulk of the , commtutit despise? These are not trifling questions, nor are these trifling difficulties. They are not to be successfully - grappled with by an income-tax and a tariff. The condition of England, in a much larger sense than Sir R. PEEL has chosen to take it up in, as eittnplified by the opinions of the people, will force itself On the attention of the Ge Ternment. that' , SPORTING INTELLIG ENCE. a - consi e er a TATTERSALLS — VasTainY. The Cbtster Cu;! has excited SO U 11115114 an interest amongst the subscribers to pec the room took wing from d Newmar erabl ket numb after the Friday's racing, and othe rs from to wn the south country sulators, yesterday morning; in fact, co numerous were the departures that the muster yep terday afternoon at the Corner was at least fifty per cent. below and business flat and unimportant. par, A comparison of prices below with those published un Monday as the latest in St. James's, will show that the variance is very slight indeed in the established favourites, and that the only novelty in the day's proceedings, was the reappearance of lUr. Ferguson, Fireaway, on the strength o f having r un a d ecent secon d to Great Wonder, for a Queen's Plate at the Curragh last week, beating several others, his jockey riding 7 lbs. overweight. The general prices at the close were as follows: CHESTER CUP. 7 to 1 agst Lord Chesterfield's Marshal Soult 7 to 1 agst Mr. Holmes's Vulcan 7 to 1 agst Mr. Greville's Rory O'More 10 to 1 agst Mr. Kirby's Lanercost 11 to 1 agst Mr. C. St. Paul's Jolly Tar 18-to 1 agst Major Hay's Retriever (All these odds were taken to small sums.) THE DERBY. 3to 1 agst Colonel Anson's Attila-7 to 2 taken 5 to 1 agst Mr. Trelawny's Frederica c.-11 to 2 taken Bto 1 agst Duke of Grafton's Canadian-9 to 1 taken 16 to 1 agst Lord Westminster's Auckland—take 18 to 1 25 to 1 agst Mr. G. Clark's Lord of Holderness—taken 25 to 1 agst Mr. Roger's Tiptoe 25 to 1 agst Mr. Dixon's Rallinkeele 30 to 1 agst Col. Peel's Chatham—taken 40 to I agst Mr. Ferguson's Fireaway—talcen 1000 to 15 agst Mr. G. Clark's Baronet—taken OAKS. 6 to 1 agst Lord . Chesterfield's Bit-bar . 25 to 1. agst Mr. Shackel's The Gazette of Upper Germany states, from Berlin April 24, that a Council of State had just been held, at which the King presided, for the purpose of discussing the intended law on the censorship, which it was reported would embrace no other restrictions than these which are absolutely necessary. qt, ritg LONDON TUESDAY MORNING. MAY 3, 1842. We consider that nearly every clause of the In come-tax Bill requires to be revised to make it in telligible; and that the whole Bill ought to be re-cast to enable the people to understand it. Our represen tatives . take a different view, and they hurried through half the Bill last night, as if it had been a common Turnpike Act, instead of an Act depriving us of our property and our freedom. One of the great reasons for this hasty proceeding is the impatience of the people to have the tariff. Sir R. PEEL has most cun ningly announced, certain alterations in the Customs duties, which have paralyzed trade till they are carried into effect. Hence the trading community are extremely anxious to have the tariff settled, and they are even willing to purchase its speedy settlement by submit ting to the Income-tax. By the most paltry bribe that ever was offered to a people --- the bribe of cattle, which will never be brought in, and of trade, which will never accrue from the measure, Sir R. PEEL has obtained a cheerful acquiescence in one of the most gross and bungling pieces of in justice•that ever a Minister perpetrated. That the nation has purchased PEEL's tariff by an Income-tax will be a reproach to it in all time to come. Both Mr. LABOUCIIERE and Lord Jour' RUSSELL voted against Mr. ROEBUCK'S proposition to reduce the rate of the Income-tax on industrial incomes, be cause they would not impair that tax when it may be required for war. Sir ROBERT PEEL has on several occasions made remarks in a similar spirit. He will exempt no class now, because no class should be exempted during war. Motives of that kind ought to dictate to all these statesmen, who impose this tax in peace—when no great pressure urges them forward, and they have ample time to delibarate—to frame it throughout as equitably as possible, so that it may be easily extended or applied. during war to raise any necessary sum with the least injury or injustice to the people. That is equally the duty of Lord JOHN RUSSELL and Mr. LABOUCHERE as of Sir ROBERT PEEL ; and looking at their conduct, not as popular leaders—a character they seem inclined to reject with disdain—but as candidates for the Ministry here after, we cannot comprehend their votes against Mr. ROEBUCK'S motion. They were of opinion that his motion would lessen the deformities of the tax, making it, therefore, more proper during war, and yet they voted against it. Speaking 'of them as statesmen — not as popular leaders—we do not understand their conduct. Prudent and provident politicians, aware how much our revenue depends on commerce, and how exten sively our commerce may be interrupted in war —for they cannot expect, with the growing mari time power of the United States, to have the same command of the' sea hereafter, as during the great French war—might take calm and wise measures during peace to provide for the exigencies of war, and one of those measures might be a complete revision of our system of taxation, including a well-devised In come-tax, against which neither classes nor Vivi duals should have any reason to complain. Unques- tionably, such a tax must be the main resource intime of war, and, consequently, Sir R. PEEL should not, in peace; propose it, unless it be made as just as possible. " No other . statesman should suffer such a tax to pass he. would not wholly resist it— without suggesting and enforcing every improvement in it of which it was Susceptible. Upon that tax the national credit, and even the national independence, may be ultimately based, and therefore prudent and provident statesmen of all parties, imposing it in a time of peace, should labour zealously to make it perfect. Considering Mr. ROEBUCK s suggestion as an im provement in the tax, we therefore cannot approve of the conduct of the Ministers ; but, looking at the tax under this large aspect, it is a complete disgrace to, Sir ROBERT PEEL'S Ministry. Instead of framing an almost perfect measure, he has taken Mr. Pirrrs plan, and Lord LANSDOWNE'S plan, which those states men adopted in great haste, and under great pressure, when all the faculties. of the, people were absorbed in a great contest ; and, adopting its absurd schedules, he has introduced that measure into the present Par liament. He and his colleagues seem, therefore, to disdain the light of knowledge, and tobe content with acting in the dark ignorance which always prevails in a time of tumult. • According to Sir ROBERT PEEL'S 13i11, he makes no distinction between incomes which last for life, or for a term of years, and those which are perpetual ; none between the incomes which are the result of property already realised, and, therefore, as stable as property itself, and those which depend on daily indi vidual exertion, and,are as uncertain as health ; none between the incomes which the State confers or guarantees—such as the income of the landlords, kept up by a Corn-law, or those it gives the Bank of England by its charter, and those which it neither con fers nor guarantees; but only taxes, such as those of the merchant, and farmer, and 'fishermen, who gain their annual income by the daily sweat of their own brow, in dependent of any protection from the State. It makes no distinction , between casual incomes and those which are definite and constant ; but, with a broad and a rude hand, condemns all income, without reference to its source or its, nature, to pay the same rate to the State. This is rough injustice. In order to make such a tax available in war, all these points ought now to be. considered ; and not to consider them is to be short-sighted. It is a mere living from hand-to-mouth statesmanship, worthy of GOULBURN, but unworthy of the reputation which PEEL has gained . It is neither within the compass of our Journal, nor our information, to draw up an, outline of a per fect income-tax, settling the payment of every class in proportion to its means—to the permanency of those means, and to their source—in realized and guaran teed property, or, in, unprotected industry ; but we can, without any hesitation or doubt, say that a thoughtful statesman would not have abruptly re jected Mr. Rol:uncles amendment without applying some more equitable principle to Schedule D than is proposed by,Sir R. PEEL. He leaves it unaltered in all its original rudeness and deformity ; ard its injus tice is so glaring that both the Times and the Herald condemn it in strong terms., A party feeling might have prevented-Sir R. PEEL from re-considering that clause : a statesman-like view of it would have dic tated, we think, some observations to the following effect I admit that this clause includes incomes of va rious kinds, sub;ect to various differences. There are, -a my Right Hon. Friend the CRANctr.Loa of s the EXCHEOUER says, the incomes of an -old- esta blished banking-house, like that of the Messrs. . ~ . . . ... - . 4,4, -4 . •f. ----- )), 4.;\ • 04 0 1- 4' 4, 4 .;,.., f fa • • ' i' S --E,—= —C 3 ._ .' 1 . ' 'i f Ali - , Sit • . 0/ , rr E* mo 0 r vi : 1 4- 0 - ji • IT`T, , P - Z. !.; AMERICAN NEWS LATER FROM UNITED STATES. : 1 LIVERPOOL, :AIONDAY MORNING. We have this morning received a few New York .and Boston papers' of a later date than previously •brqught here by a passenger, by- the Independence, which sailed from New York, on the 9th April, and brings papers of that•aate, being wind Bound. in ,the Channel. The gentleman whjbrought these pdpdr, has been landed at alJptt in Ireland, and arrived here this morning. . • - Lord Ashburton-;4vas iduly installed in his resi dence at Washington, -On •the'4l - 4- upon then Secretarrot-State on the sth, 'and'was-presented to the Vresident on the 6th. He was in ,good health and spiriis,and attended laothacnws OfCongress afterwards. The examination. of Hogan ; who had been •seized a Second time inthe Unite&States territory, - at' Roches - - ter, had-terminated; at the end of fiNT days, in his dis missal on the insUfficieric, Of the warrant, and. he would be sent across the border as soon as possible.. , The Texians. were .promised „the assistance of Yutucan, in.their contest with-the Mexicans. , General 1116 ore, had sailed from Campeachy-, and the Yutucans were fitting out vessels to attack Mexico. Buenos - Ayres news is to the 9th of March. A battle had taken place between the Monte Videans and Buenos Ayreans in the interior, and the former had been victorimis. . (FROM A CORRESPONDENT.) Letters have been received ,from Bahia, to the 28th Fehruary, containing , some interesting notice of the oc currence related in the newspapers, received by packet, last week, from Rio , de . Janeiro, to the 22d of same month, and approving of the proceedings of the Imperial Government, which, it is stated, had procured for it such confidence, and gained such hold on the public opinion, as no Government has enjoyed in Brazils since the abdication of Don Pedro the-First. The case is thus described :—Each province in the Ethpina has its own legislative and representative as• seinbly, with authority to make laws sanctioned by the Pnesident, with regard to • its internal government, or prhvincial affairs—but not in respeot of matters con cerning the empire 'at large, which are reserved exclu sively to the cognizance of the General Legislative ASsembly. In the last Session of that Assembly two, laws were passed and sanctioned by the Emperor, the one creating a Council of State, a kind of Privy Council, for the purpose of holding a wholesome check on the Ministers for the time being, and the other a " Reform of the Criminal Code." Both those measures had become extremely necessary, and the Go vernment could not be carried on well without them ; they were adopted after most mature and able discus sions, for which purpose the sittings of the two Chambers had been prolonged for two months beyond the ordinary period for their closing. There is not a man of property, nor any one having a stake in the country, but approves highly of those two laws ; and .the foreign residents in Brazils, in particular, are quite delighted with the reform in the criminal code; but it is singular enough to observe, that the very men (though few) who now con demn both these measures, were most clamorous for them, and earnestly supported them, in the expectation, it appears now, of being selected for members of the Council. Disappointed in this respect on returning to their own province, St. Paulo, they set to work, and, in order to produce a commotion, as members of the Provin cial Legislature, got up an address from that Assembly direct to the Emperor, couched in disrespectful language, inveighing bitterly against the Ministers, designating them traitors and what not, and praying his Imperial! Majesty, of his own authority, to annul those laws which he had so recently sanctioned and promulgated. The Constitution admits of no direct communication from the Provincial Assemblies to the Emperor, but re quires that all such, relating to matters not strictly pro vincial, must be made through the medium of the Presi dent of the respective provinces for the time being. This they refused to abide by, and sent a deputation, consist ing of three of their own members to Rio de Janeiro, to present their address to the Emperor personally. In the meantime the Council of State had been named, and the Government had thereby gained great additional strength. They accordingly requested to be furnished with a copy of the Address by the deputa tions which being complied with, it was declared to be out of all character, indecorous, wholly unconstitutional, violent, and disrespectful to the Monarch, offensive to the Ministry, and sub versive of public order, and as such returned; and its presentation being refused, the Deputation there upon returned to St. Paulo, breathing revenge, and threatening to spread disorder throughout the provinces, " vi et arms." The Government, however, took the precaution to send a steamer to St. Paulo, explaining the whole pro ceedings, and issued a circular calling on all the Presi dents of the provinces, and enjoining them hence forward not to allow any such departure from or tampering with the Constitution, and moreover, suspended the Municipal Corporations of several towns which had, through intrigue or misrepre sentation, been induced to follow the example of the provincial assembly of St. Paulo. These prompt and decisive steps had the desired effect of entirely dissi pating the threatened storm, and the deputation, on their return to St. Paulo, with the concoctors of the scheme, the Andrades and Vergeseiros, became objects of ridi cule, since their conduct was universally ascribed to dis appointed ambition. Every thing, it appears, remained perfectly quiet, and the greatest tranquillity prevailed -throughout not only Sr. Paulo, but all the other pro vinces' to the northward, whatever a few discontented and disconcerted individuals may wish "to make believe " to the contrary. Indeed, the public spirit and 'patriotism was never better or greater. Whilst to the southward, the leader of the Rio Grande rebels, I3enzo Gonzalver, has recently had a very narrow es cape of being taken, or killed, in a renconter with a de tachment of Imperialist*, having had 60 men killed, and leaving several prisoners behind him, in which the rebels have been beaten, according to the Rio newspapers, and confirmed by the Bahia letters. They are in a . very dis organized state, being much discouraged by repeated de feats, and evendesertions, whilst the Imperial troops are in high spirits. With regard to the finances, the writer of, the letter observes that he cannot see any difficulty to be appre hended whilst capitalists can be found who would be glad to contract for a loan, perhaps to a large amount, at 70 percent., and , whilst " Exchequer Bills" are freely taken, and he concludes with expressing his opinion that a new era' had 'commenced in the prospects of the empire, from the additional firmness the Government .had acquired by the 'nomination of the Council of State,' .above referred to and by which ,a degree of moral strength had beep gained, never before experienced in that country. UNIVERSITY. INTELLIGENCE. . OXFORD, :APRIL 30.—The Professor of Botany proposes to begin a course of lectures on Wednesday next, at two o clock, alri continue on the alternate days until the conclusion of Act '1 ne Sedeian Reader in Natural Philosophy will begin a curse of lectures on mechanics, and a course in " Newton's Principia," on Tuesday next. The Vinerian Professor of Common Law has given notice of a course of lectures - , o be de ivered in the Law School, to be gin on Wednesday, May 11, at two o'clock. The meetings of the Ashmolean Society for the present term will be in the evenings of May 2 and 16. The President and Fellows of Magdalen College have pre sented the Rev. E. H. Hutton, of their Society, to the per petual Curacy of Horsepath, in this county. R. Alston and J. Hillyard, Esqrs., have presented the Rev. G.. T. Hudson, of Trinity College, to the Rectory of Stiff key, in the county of Norfolk. The Dean and Chapter of Christ Church have presented the Rep. W. C. Fynes, of their Society, to the perpetual Curacy of Maiden Bradley, in the county of Wilts. Sir It. Lopes, Bart., has presented the Rev. D. Alexander, late of. St. Mary Hall, to the Vicarage of Bickleigh with Sheepstor, Devon. W. Leveson Gower, Jun., Esq., has presented the Rev. H. A. Tyndale. of Wadham College, to the Rectory of Tatsfield, in the county of Surrey. Lady Chantrey has made a munificent offer to this Univer ot the originals of the late Sir F. Chantrey's monumental 4 other large figures, and the entire series of his busts, toge. i f with his copies from antique statues, &c., on c o,uoreett r it ns„ which offer has b e en accepter) in Convocation. he followin ,, names were omitted, as having taken the de grele of Bachelor of Arts on Thursday last :—W. B. Turner, of Plueen's College ; J. A. Froude, Oriel College ; M. Shaw, I3rtzennose College; J. W. Fletcher, ditto; H. Hanmer, New Ind Hall. cAMBRIDGE, APRIL 30.—THE INSTALLATION.—Great preparations are already being made for this festival, which is to take place at the June commencement. Arrangements are already entered upon for balls, banquets, and concerts, on an unusually grand and manificent scale. Every spare bed throug outi the Colleges has a visitor by this time allotted to it. And the proprietors of hotels and lodging-houses are on the look mitt for a golden harvest. There is a rumour afloat that it is the) intention of his Royal Highness Prince Albert to visit Cambridge on the auspicious occasion, but there seems to be very little foundation for it. THE CHURCH'. ' The following appointments have recently taken place : The Rev. Kirby Trimmer, B. A., to the perpetual Curacy of St.! George, Tombland, Norwich.—Patron, the Bishop of Ely. The Rev. Edward Newnan, M.A., Corpus Christi College, to the perpetual Curacy of West Denham. The Rev. R. C. Savage, M. A., to the Vicarage and per pettialCurau of Tamworth. The Rev. John George Wordsworth, B. A., of Pembroke Col lege, to the perpetual Curacy of Talk-o'-th'-Hill, Staffordshire. Rev. W. M. Rowland, 8.A., St. John's College, Curate of Welslipool, to the Vicarage of Bishop's Castle, Salop. The Rev. Henry Egerton Massie, 8.A., Queen's College, r'litate of Nlarbury, to be Assistant-Curate of St. Mary's, Shrewsbury. The Rev. Thomas Henry Heathcote, M.A., Clare Hall, Vicar of Leek, to be one of the Earl of Macclesfield's Chaplains. The Rev. Alfred Young Bazett, M.A., Trinity College, to the'perpetual Curacy of Quedgeley, inthe county of Gloucester. DURHAM, Aram 29.—At a Congregation holden this day, the 'following persons were admitted to degrees : MASTERS or ARTS.—Rev. Edward Clennel Blenkinsop, Rev. 13rereton Edward Dwarris ; the Rev. Herbert Samuel Hawkins, Fellow of Jesus College, Oxford, was admitted ad eundem. BACHELORS or ARTS.—Edward Sweeting, Christopher Edward Wyvill, William Brown, Frederick Berners Robertson, John Stuart Robson. Graces were passed to grant 1,400/. from the University estate towards defraying the cost of restoring the keep of the castle; and to grant, after Michaelmas Term is 1842, 701. annually from the University estate to defray the expenses of the Observatory. The following persons were nominated by the Warden, and approved by Convocation, for their respective offices for the present year : EXAMINERS IN THEOLOGY.—The Professor of Divinity ; the Rev. George Pearson, B. D, ' • the Rev. William Turner, M.A., of Christ Church, Oxford. EXAMINERS IN ARTS.—The Professor of Greek; the ant tbt Senlor Proctor; Travers Twiss,D. C. L., Professor of Political Economy in the University of Oxford ; Rev. Richard Mitchell, B. D., Prielector of Logic in the University of Oxford. The Professor of Mathematics and Astronomy, with the concurrence of the Curators of the Obseivators , , nomiaated Mr. Arthir Beinland, Civil Enkineei in this University, to the office of Observer. COVENT I GARDEN_THEATRE. GERMAN. OPERA. The German Opera season commenced last evening., ! at Covent Garden Theatre, under' the able - auspices of Mr. Bunn. • The piece chosen for the opening was Weber's .magnificent opera of Der Freisch u t z . - Herr Eichberger, primo tenore to the ding of Prussia, made his first appearnuce before an English audience, in the character of Max (the Rhodolph of the English version). Herr Eichberger possessed a good person and an expressive countenance. His voice is a pure tenor of great .sweetness; but rather deficient in power. This defect of power, however, is more than compensated for by the tenderness, the expressiveness. and the flexibility of his intonations, and as Herr Eichberger is an accom plished musician; his 'scientific knowledge enables him to prevent his 'deficiency of power from 'becoming too ap parent, In, his great scena in the first act, nothing could exceed the, beauty with which lie gave the more 'level passages of the melody. Al-. though he had scarcely power of voice sufficient to do justice to the bravura passages in an area so vast as that of Covent-garden, he was much and deservedly ap plauded. Staudigl was the Caspar. Staudigl has lost none., of his immense volume of voice since he left us. He is the .I ? ablache of Germany, and his Caspar is by far the uiost spirited ,and powerful representation of that character that has ever yet been given. no gave the drink ing song with a gusto that completely carried away his au ditory. He was of course obliged to repeat it, and, had he attended to the calls of the audience, he would have sung it a third time. With the exception of the Huntsmen's Chorus, this was the only encore of the evening. Madame Stceckel Heinefetter was advertised for the part of Agathe. In consequence, however, of her severe indisposition, Madame Schodel undertook the part at a short notice, and performed it excellently. Her opening scene in the second act was truly magnificent, and nothing but its extreme: length, and the consequent fear of fatiguing Madam Schodel too much, prevented a call for its repetition. She was loudly and most judiciously applauded, and in a matter that must have been highly gratifying to her ; because it showed that her efforts were properly appreciated by her' audience. Fraulein Gued made her first appearance in this country, in the little character of Annehen. This young lady is quite a German - beauty. She has an intelligent, expressive countenance, a clear and powerful voice, and acts with great spirit. In the soubrette parts of comic opera we should imagine she must be first-rate. The choruses were got up with all that precision and attention to minutiai for which the Germans are so cele brated ; and the mise en scene was worthy of Covent garden. The orchestra, presided over by Herr Lachner, musical director to the Grand Duke of Baden, and con ducted by Herr Ganz, kapellmeister to the Duke of Hesse Darmstadt, was full and complete, and did full justice to the overture, the masterpiece of Weber. It was evidently a labour f love with all concerned, and never have we had this superb overture more expres sively or more admirably given. It was indeed a treat to hear such an overture performed by such an orches tra. At the conclusion, of the opera, " God save the Queen" was sung, the solo parts being sustained by Ma dame Schodel, Herr Staudigl, and Herr Eichberger. The performances were well and fashionably attended. ROYAL ADELAIDE GALLERY. CLAUDET S DAGUERREOTYPE. The gentleman who conducts the process of painting with the real rays of the sun himself, instead of " camel's hair," at the Adelaide Gallery, shows very good taste in retaining the name of the profound and ingeni ous man to whom the world is indebted for the inven • tion ; although Mr. Claudet has made some valuable improvements, which we have no doubt will lead to the complete perfection of this wonderful and most interest ing art. It was a bold conception to search for means through which the image of an object, upon the plan of the camera obscure, should be permanently fixed and retained, as if it had, been traced by the graver, or stamped into the metal by the steam press of the Mint. What the effect will be upon painting and painters, it is not easy to conjecture, nor is it very pleasant to speculate. The 'Treat resource of struggling genius in that branch of the fine arts, has been in all ages the ministering to the vanity of the rich, by transferring their images to canvas and to paper. This occupation of the artist is, we suspect, nearly gone for ever. No one will sit and yawn from day to day for weeks, and months, and years, in the studio of Rothwell or Robertson, in the doubtful hope of seeing a guessable likeness of him or herself upon a kit-kat or an inch of ivory ; when, in half a second literally half a second —or so small a space of time as admits only of musical mea surement, the father of all the Muses, the author of all the Arts, the great Phoebus himself, will strike a portrait, exact to the minutest trait, faith ful to the very life, and as expressive as if the soul passed into the picture, with the lineaments of the human face divine—of which all the divinity is pre served. 1, A sketch of the process may not be unaccept able to some of our readers. The discovery of M. Daguerre, consisted of the means of fixing permanently upon a plate of silver, an image formed in the camera obscure. The silver, having been chemically cleaned iind accurately polished, is placed over a vessel contain ing iodine, the vapour of which is diffused over its sur face. The greatest nicety and taste is necessary to secure the equal diffusion of the vapour over the whole surface, and in a certain exact quantity, as the least deficiency or excess would frustrate the experiment. Thus prepared, the plate is placed in the focus of the camera, where it receives the light reflected from the object of which the image is required. This part of the process occupies, as we have said, an inconceivably short time, and if the object be a portrait the most transient expression passing over the face so rapidly as scarcely to be seen, it is fixed upon the plate with the force and truth of life. No effort of the pencil, in the hand of any master that ever did or ever will live, could make any approach to such an effort. It is to be observed,low ever, that, upon first withdrawing the plate from the box, no effect of the light upon it is perceptible, and not the faintest image is to be observed. However, on, being exposed in a close chamber, the Mercury raised to a state of vapour, in a heat of 180 degrees Fahrenheit, the picture is formed. In this process M. Claudet has made some important changes, the exact nature of which we, of course, are not acquainted with. But the result is that he produces picture*, laving, the general appear ance of drawings in Sepia, but On close inspection, and in a particular light, the flesh tints are to be perceived, as clear, rich, and warm, as they are seen in the life. Hence we are induced to believe, that M. Claudet is ap proaching the point of perfection,lind that he will be able to produce portraits with not only the lineaments and character, but with the colour of the original in greater frt.shness and truth than any production of the easel. As we are on the subject of the Adelaide Gallery, we may observe that there has been recently a change in the management, which is now in the hands of Mr. Jones, himself a man of science and an able lec turer. His lectures on the voice of man and animals are il lustrated by the German Sifileur, Herr Joel, who posseses a wonderful facility of imitating all sorts of voices and sounds, discordant or melodious. Several of the courses r of lectures are proceeding daily and nightly. The sweet prodigy the Infant Sappho is retained, and Clarke's Dissolving Views, being often varied, continue, as they deserve, a great attraction. A passing word may be be stowed upon the Magician Cranbrook, whose feats abate our wonder at the exploits of Herr Dobler. LECTURES ON SCOTTISH SONG • AND 'MUSIC. Mr. Wilson gave another entertainment last night at the Music-hall, Store-street, when, laying aside the for ' mality of a lecture, he " strung his pearls at random," by delivering only the selectest of his songs to the audi ence. Many of these we had heard before, but though thus numbering among the " bis repetita," they came upon the air fresh and full of sweetness as at first. Among those, however, not enlisting under this category, was " My ain fireside," written by Mrs. Elizabeth Hamilton, authoress of "• The Cottagers of Glenburnie." The warm, comfortable .melody to which it is sung, breathes ,the very . spirit of a quiet soul, sit .in ,j:oonteiitetinean .by. the rich em ber-ligh t of "a "happy hearth— ." Saw ye my wee thing?" is a loveable little idol, written one would have supposed by a Scotch Moschus.: the inquiries after the lost loved-one, with her sugared lips and personal beauties, were no less choice than the dulcet subject itself warranted. It appears that the author of the fine ballad of " Auld Robin Gray," which speaks so feelingly, as the singer repeats it, of the wreck and mournfulness of faded humanity, long lay perdu, and Mr. Wilson stated, that so much was curiosity on the stretch to ascertain its writer, that 15 guineas were advertised at the time, as price for the divulged secret. Lady Ann Lindsay, it filially became known, was the " veiled Isis " who gave it to the world. " Will ye . gang wi' me, Lizzie Lindsay ?" went off iu light-tuned triplets. " Where hae ye been a' day, my boy Tammy ?" furnishes a piece of fidgetty ques tioning on the part of the old dame, and frank answers on Tammy's, the inamorato's part, who confessed that a " dimpled cheek and cherq mou' " had led him astray, and were confessedly no slight plea for such temptation. The gathering tune "Pibroch o' Doniul 1)hu" was a singular performance. Near as can be imagined, the voice of the clansmen assimilates itself to the continuous drone of the bagpipe, and its effect, far from disagree able, presents the idea, as the words are breathed chiefly through the nostrils, and with dilated cheeks, of a cer tain stifled fiery, and resolute daring—a species of doughty valour bent upon prowess and dispatch : the :alto tones were no less spirited, and seemed the very rousing of the whole warrior in the man. The room was full, and the evening passed off with the usual eclat, notwithstanding Mr. Wilson's voice was somewhat in firm from cold. DEATH OF LORD HENRY RUSSELL.—Yesterday morning, about five o'clock, at the Governor's House, Green wich Hospital, the Right Hon. Lord Henry Russell, Commander in the Royal Navy, aged 26 years, fifth son of John, late Duke ofi Bedford, K.G., by Georgiana, daughter of Alexander, fourth Duke of Gordon, K.G. His Lordship married, in May 1841, a daughter of Admiral Sir Robert Stopford, G.C.8., Governor of Greenwich Hospital. A serious accident befel Lord Henry when a Lieutenant on board her Majesty's ship 'Melville, 74 guns, at Portsmouth harbour; a block fell while the ship was being stripped, and struck his Lordship with great vio lence on the head. This circumstance led to or accelerated the distressing event. Before six o'clock expresses were dispatched in all directions to the relatives of the deceased, particularly to Lord John Russell, who was at Woburn Abbey. The Antwerp Company's steam-ship, Princess Victoria, Captain Minter, arrived here yesterday morning, after a short passage of nineteen hours. The Earl of Essex and family, Mr. Mildmay and family, Mr. Tierney, &c., were amongst her passengers. COURT CIRCULAR. - Her Majesty the Queen Dowager, accompanied his Serene Highness the Divthess Ida of Saxe Weimar, and attended by the; Viscountess Barrington, visited her Majesty yesterday at Buckingham Paja.. The Queen took aniairing yesterday afternoon In an op4n — carriage and four. His Royal Highness Printe:,:', Albert rode out' on horseback, attended by Colonll, l Wylde. Tl*tßOyalLdinner party at 7 13uckinghain. Palace Ig terday - evening included eher Royal Highness- ite DUchess of Kent ; Count de .Pol . h.;11, ' the Sardini an Miniger ; Count ,delteVentlow, the Danish Minister, and the COunteas de ReN (miaow; Baron de Huge], the • Wurtemberg• Minister; the Duchess. of Buccleuch, Duke . and - Duchess of Roxlmgh, Lady Anne ,Maria. Dawson, Earl and Countess - of J..ineoln, Viscount . and. Viscountess - Pollington, Bishop of Peterborough and Miss Davys, Colonel the Hon. DawSon Darner, and Sr . George Cowper, Bart-.. The Band of the Ist Life Guards were in attendance at the Police during the evening. Mr. Baxter had the honour yesterday of submitting to her Majeity and.Prinbe Albert his Picture of the Coro nation, painted in oil Colours, and an Outline of theaap• tism of the Prince of Wales, with Which her Majesty and his Royal Highness. were pleased to express their appro bation. The Queen Dowager, ac3ompanied by her Serene Highness the Duchess Ida of Saxe Weimar, visited their Royal Highnesses the Duchess of Gloucester, at Glouces ter House, and the Duke and Duchess of Cambridge, at Cambridge House. The Duchess of Kent, attended by Lady Anna Maria Dawson, left town yesterday forenoon, for Claremont. Her Royal Highness returned to her residence, Clarence House, in the afternoon. The Duchess of Kent visited the Queen Dowager, and the Duchess Ida of Saxe Weimar, on Sunday evening. A Cabinet Council was held at two o'clock yesterday► afternoon, at the Foreign Office. It was attended by most of the Ministers. The Council sat two hours. General Bell had an interview with Lord Stanley, yesterday, at the Colonial -office. The Committee on Education of the Lords of her Ma jesty's Most Honourable Privy Council, held a meeting yesterday afternoon, at the Council-office. Despatches from the Governor of the Cape of Good Hope, and from the Governer of Gibraltar, were received yesterday at the Colonial-office. SIR G. COCKBURN and SIR R. PEEL. General Sir G. Cockburn, of Shangunah, near Dublin, has addressed a letter to Sir It. Peel, which will be found in another column, suggesting that all the paper currency, as well as She metallic currency, should he issaed under the authority of the Government alone, and every other description of paper issues gradually put an end to and abolished. As this is a doctrine which is making way in the city, where it finds a great number of intelligent advocates, it may be worth while to set forth the details of Sir G. Cockburn's plan, which is evidently the result of great care and consideration, and which will repay perusal. He begins by adding together the sums due by the Govern ment to the Banks of England and Ireland, to Saving's-banks, the amount of outstanding Exchequer-bills, and the defi ciency of the present financial year, making in the aggre gate 30,000,0001. He then takes the amount of notes payable on demand, by whatever source in the United Kingdom issued, and sets them down at 44,008 L, which is increased to 52,000,0001., if the deposits in the Banks of England and Ireland are to be considered as err rency. The amount of bullion to meet this immense quantity of paper he estimates at 6,421,0001., or less than 2s. 6d. in the pound, if immediate payment were required, which is, indeed, now an under estimate. He then proposes to destroy at once the partnership between the Governments and the Banks of England and Ireland, and to effect this an Act is to be passed, enabling the Lords of the Treasury to issue notes to the extent of 30,000,0001., which would pay off the amount set down above for liabilities, and would, in fact, be a "loan of the nation to itself" (to use Sir George Cockburn's own expression), without interest. The same Act would render it illegal for any banking Company to issue notes payable on demand, and the. Treasury notes would, of course, be a legal tender, and receiv able for taxes. As this 30,000,0001. might be thought insuf ficient for the purposes of currency, when 50,600,000/. is re quired at present, he thinks that 20,000,0001. might be advan tageously issued to pay off part of the national debt. Part of his scheme, according to which he would force the fundholder to take 80 per cent. under a penalty of reduced interest, is not worthy of serious attention, as it could not be effected without a compromise a pubiic faith , but this might be easily amended by using the Treasury notes to purchase stock in the market at the ruling price, since there is no reason why they should not be so used as well as the present Bank notes. The great ad vantage which Sir G. Cockburn promises by this scheme is a steadiness in the currency, for all that ability of coining at pleasure, which is virtually enjoyed by the Banks of k ng land and Ireland, would be at once removed, antra provision would be made in the Act under which the Treasury notes would be issued against any increase of 6r: tiled= without the consent of Parliament. The smaller inotes, amounting to five pounds or ten pounds, would be re deemable on demand at the Treasury in specie, bat it dues not seem that this would be the case with tho.e of larger amount, nor is the reason of assigning the particular limit to convertibility as set sufficiently elaborated in Sir G. Cockburn's scheme to admit of close investigation. That there must be a paper money of some sort or oth er h e &betimes, and likewiee that the present amount of bullion in the country is lamentably deficient if compared with the present amount of circulation. Such paper, then, though still insuffi ciently repre, , ented, had better be in the power of the Govern ment under legislative authority than in that of private indi viduals or coi - poratious, since, at all events, if the whole dan ger of a paper currency were not removed, the fluctuations in the circulation would occur under legislative sanction aloile, and not be subjected to individual caprice. Whatever may be thought of this plan, it is certain there is no part of Sir Robert Peel's future policy to which more earnest attention is directed in this place than to his course with regard to the currency, and the opinion is general, that if it is thifight right to attack that ancient monopoly of the paper issues which is po.sessed by the Batik of England for the metropolitan dis trict, be is the man to conduct that attack, and to carry it through with safety to the country. It is not to be dotibted that in the change of the sort here recommended, they might become formidable and dangerous oponents of the Govern ment. The name of Peel may keep t hem in awe, but the late :Ministry, had they had the courage or the judgment to mak such an attempt, would probably in a very short time have been laid prostrate by such an antagonist.— Times. CORONER'S INQUEST.—TDE LATE CASE OF SUSPECTED SUICIDE IN HYDE Panic.—Last evening an inquest was held at the sign of the Old King's Head public-house, in Knights bridge, before Mr. Higgs, the Coroner for Westminster, on view of the body of Mary Parkinson, aged 49 years, a single woman. John Winnett, a bricklayer, stated that about five o'clock on Friday morning last, as he was crossing the eastend of the Serpentine-river, on his way to his work, he saw the body of the deceased, face upwards, near to the south shore . ; he Threw off his coat, and wading in to thedepala of about four feet, succeeded in getting the body ashore ; it appeared to have been in the water about an hour. The deceased had a bonnet arid cloak on ; her apparel was not disordered or torn. She was searched, and nothing was found in her pockets but a por tion of an old song. Mr. Joseph Winn, a tailor, stated that the deceased was his cousin ; she had been a cook in several respectable families, but had been out of a situation for three months. She left her home on Thursday morning last to look fur a place, and was nut seen again alive by her relatives. She had lately been in a desponding state of mind, seldom answer ing any questions put to her. She was in great distress through being out of a situation so long, and had parted with every thing she possessed to support herself. She had stated in wit ness's hearing, and on different occasions, that rather than she should come to extreme want, she would make away with her self. She had been much respected in the situations she had held, and about three years ago was much better off. Her friends heard of her body being found through a paragraph which appeared in the daily papers. There \vete no marks of violence about the body. Verdict—" That the deceased drowned herself while in a state of temporary insanity." Prince Esterhazy, when travelling in Switzerland last summer, arrived in the evening of August 26 at Wallen. stadt, between Zurich and Ragatz, alighting at the Hotel du Cerf, chose his rooms, and ordered his supper. While this was prearing, the Prince took a walk on the banks of the lake. Ileing struck with the beautiful situation of the Hotel tie l'Aigle, he entered it, and, finding that he should have more enjoyment there, sent a note to his courier at the Geri, and desired him to pay all charges, and remove his equipage and baggage to the Aigle. This letter fell into the hands of M. Hubert, the landlord of the Cerf, who opened it, and re fused to suffer the removal, and afterwards meeting the Prince, treated him with great personal insult. The Prince com plained to the Vice-Prefect, but could not obtain any re ' dress. The affair was at last arranged by the Prince pay ing a heavy charge for his rooms and supper, ordered, but riot eaten, at the Cerf. He, nevertheless, gave liberal gra tuities to the waiters. Travelling, afterwards, by the steam boat Minerva, the Prince made an entry in the vessel's book, relating all that had passed, and adding some severe retlec- tions upon the conduct of M. H u be rt. Be in g informed of this e p h h e ed A f t o i n t i3r h the a T t r o i 'Tribunal it.n t .11 . 1 t . h e Hubert Captain refu required sed t . h i% e i. C i a i p u t be ain rt o a f p t of Sarganc for redress!. This Court ordered the erasure of the entry, and that the Captain should pay the costs, but refused to award anything to the complainant by way of damages. Agai nst this decision an appeal was made to the Supreme Court, which recently decreed that the Captain was not responsible, as the author of the entry in the venel's book was known, and there fore quashed the former judgment, ordering M. Hubert to tay all the costs, which amount to more than three times the sem he bad obtained from the Prince. - - FIRE AT 111:wEs. — About half-past two on Montli morning, a fire broke out at the printing-office of the ussel: Alrerhser. This is one of the oldest Sussex papers, having been established in the year 1745, since which time it has re mained in the same family. No cause can be given fur the origin of the fire. Mr. Frederick Lee, env of the proprietors. was the last person in the office, and put out his candle, but having forgotten his spectacles, he returned in the dark to obtain them, when all appeared quite safe, although it is clearly proved that the fire commenced at this spot. The whole of the type, printing presses, stamps, paper, &c., are destroyed, in fact, not a sestige was saved, and the damage estimated at nearly 7,000/. Mr. Lee is insured in the Sun-office, to the extent of 1,300/. Mr. Browning, the spirit merchant, has also sustained a less to the extent of 2001. Mr. Banter, the proprietor of the Sussex Express came forward in the most handsome manner and tendered every assistance to 11r. Lee, which will enable him to bring out the Sussex Advertiser as usual this evening. The Commerce Says :—" The number of large barracks, for both infantry and cavalry, which are to be In. staidly commenced within the line of the continuous wall, is six. They will be built against the principal bastions, and protected on the city side by a ditch. There are to be three on the right bank of the river, and three on the left ; those on the right bank will be situated as follows :—one on the Plaine du Tombeau, near the Batignolles ; another near the Rond Point, on the road from La Chapelle to St. Denis ; and a third at the entrenchments of the Pont de Flandres, to the north of La Villette. The three barracks on the left bank of the river will be situated thus :—one opposite the Barriere de Fontaine bleau, on the hill of Ivry ; another behind the Observatory, to the left of the Paris and Orleans road ; the third at Vatigi rard." The proceedings in the ease of the late Madame de Feucheres excite great interest in Paris. At present the evi dence seems in favour of the claim of the husband, and ninety. nine out of a hundred hope he may gaiq L for his conduct has throughout the affair been admirable. Illferything turns upon the legitimacy or illegitimacy of Madame de Feucheres. 'lt is asserted that she was nut in any way related to the family in the Isle of Wight, whose name, it is said, is Dew, not Dawes. Mr. Dawes, from whom she is supposed to have taken her name, is said to have been a man with whom she lived as a mistress, and who was an officer of some rank in the English army. M. de Genoude, who arrived a few days ago at Toulouse, preached a sermon on the 24th ult. at the church of St. Etienne in that city, which was attended by the principal Legitimists of the place, amongst whom, says the Journal de Toulouse, was AI. de Villele. THE INDIA. SUN, CONTAINING M A P AND FULL ACCOUNT OF AFFGHANISTAN AND THE THEATRE OF WAR IN INDIA, IS NOW READY.