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

PIRIT of the pupuc JOURNALS. FROM THE EVENING PAPERS OF SATURDAY. GLOBE.—Sir Robert Peel's Budget of 1842 • will constitute an epoch in the history of legisla tion. It has the unenviable quality of offending all parties, and pleasing none. It is an ingeni ous piece of fiscal machinery for annoying every body and pleasing nobody. It is a chef d'ceuvre in its way, and its production will, most assu redly, immortalise its author. Brought forward with pompous gravity, but with assumed " alacrity and buoyancy of spirit " pro ducing in its propounder a solemn compla cency, as though it had been a grand dis covery in political science the House of Commons heard it announced with an almost sympathetic reverence, while 'a considerable portion of the country received the intelligence of the Premier's " grand secret" with an aston ishment which was mistaken for approbation. When, however, the ebullitions of surprise sub sided into tranquillity, and reason resumed its functions—when, by examining its qualities and analysing its elements—when, by viewing it in the varied phases in which personal 'interest, party prejudice, and cool, impartial investigation will always cause every great public mea sure to assume, its real - character was brought to light—its hollow pretensions, its gross partiality, and its selfish and class-interest tendency became raanifest. Those who "at first praised the " boldness" and " profundity" of the project became silent; indifference succeeded to admiration; and laudations subsided into silence; . while in the far greater majority of instances the first feelings of astonishment gave place to aver sion and detestation—quantum mutatus ab It is, indeed, a change. Even the followers of the Premier, with the Government Jour nals, the mere claquers of the party, ave the audacity to " blow" upon the magnificent scheme c f th e i r l ea d er . Wh en such sad saucy knaves as the latter—albeit, not over-nice —venture to cry " stinking fish" upon the pet production of their master, it is not very likely to prove palatable to the public. In fact, Sir Robert Peel is somewhat in the predicament of the Man and his Ass, of fabled celebrity, who, whether he rode or walked, or carried his quadruped, failed to give satistitction to the passers-by : at length, so says the fable, he be came so enraged at the unqualified disapproba tion he encountered, that he threw the poor beast over the bridge, and thus ended, the troubles of both. STANDARD.—When a nation or an indivi dual gets into debt, or finds that expenditure greatly exceeds income, or both (which happens to be our present unfortunate condition), two courses are open—either to " put off the evil day," with the certainty of its arrive: sooner .or later in aw 6 gravated terror, or boldly to meet the difficulty by such sacrifices as may be necessary. There is no middle course. We may deceive ourselves, or (which more frequently happens) pretend to deceive ourselves, by expedients for disehargingdebtsor dentandsovithout paying any thing.; and there Lever will be %yawing persons to help its with such expedients—as wise as Lord John Russell's late badge:, or the scheint. of Swift's philosopher, who proposed to extract sittobeawfrolltencumbees. Bat the truth is, that money due must be paid by money, in one shape or th e other, and looney cannot -be paid without making sonic sacrifices. If, therefore the cotta try is prepared to pay the debts incurred during the last seven years of peace, and to meet, with out incurring further deb: s, the atigineoted ex penditure rendered necess'ary by the Minister, who have incurred these debs, the country nuts , be prepared to make sarrifimi. Neither Sit :Robert Peel, nor any other Nlmist, r, can in Ike a deficient revenue tut ade Mato revenue: ".ex nihilo nihil fit." 'fltis is a very plain proposition, and any attempt to make it plainer would onl.‘ obscure its obvious truth. But this proposition is admitted on all sides—all are agreed that the country must make a sacrifice, arida are perfectly, contentel that the country should make it; but, somehow, every one has an excellent,reason - wh lie stud his classsliould be - exempted front the neces sity aeon. ri tinting t ahe offermg. How is a Stat‘s man to deal in such. a case ? Is lie to accept every excuse offered, upon any grounds more or 1,..5s plum ible, or opou no rational grounds at all? Is lie to spare the annuitant becaus,. he thinks that the proprietor of a perpetuity 'will be taxed too little in proportion? or to spare the landowner and farmer. because other measures threaten to fall heavily upon hint ?—while all object to the - cruel necessity of being obliged to expose the true condition of their affairs. The truth is, that they do not like to pay. They liberally profess their readiness to make a common sacrifice—, ,t their interpretation of a common sacrifice is a sa crifice which is to cost themselves nothing. N r ow t if a Minis:er were to yield to these and like oh-' lectors, it is not difficult to say what would be the fate of his expected revenue. And therefore, in tile circumstances supposed, a Minister has but one course, and that is to look for revenue to all who are able to contribute it, and who can be made to contribute it, but to look no further. Nor is there any practical injustice in this plain course. The best test of any man's interest in the common safety and the common prosperity is his prevent command of money. Riches are proverbially fugacious ; and whether their flight be marked out by a certain date, or left to the contingencies of fortune or of death, it comes to pretty much the same thing in the end. As re gards taxation, it would be just as unreasonable to tax wealth in prospect as to make allowances for prospective poverty. COURIER.—WeII, the Eastertecess is just over; the Ides of March are passed; the thun ders of the Opposition have swept over the country; but, alas! how puny the echo which they have awakened ; the last resource of despe rate factiousness has been tried in the hope of lashing the country into the requisite degree of convulsive excitement, and what is the result ? Where are the strongand formidable manifesta tions of hostility t o Sir Robert Peel's financial measures, to his income tax, or his tariff revision, which we were told the country only wanted an op portunity to exhibit? Where are the county,where the city public meetings that were to have been held, a n d b e f ore the combined expression of -whose Opinions the Minister was to have quailed? Echo answers where. With the exception of a few scattered and half-suppressed murmurs of discontent among the more unreasonable of our agricultural friends, and an occasional grumble amongst the parties who fancy t h e i r i nteres t s will be injuriously affected by the proposed re duction of duties, the country has maintained the most profound silence on the subject, and if ever it were allowable to construe silence into consent, it is in the case of a proposition for im posing a new tax. A little grumbling in such a case were pardonable; no one likes to have his patriotism subjected to such a test; and with the prevalence of this dislike to anything in the shape of fresh imposts, the wonder is, not that the ward of Farringdon Within or Farringdon Without should have met and resolved against an income tax—not that the Berkshire or Lin colnshire farmers should have deprecated any reduction of duty on foreign corn—not that the glove manufacturers of Yeovil should have re monstrated against any alteration of the duties on gloves —or that the great coal proprietors of Northumberland and Durham should have sought interviews with the Members of the Go vernment in the hope of being ahl.e to avert the proposed enhancement of duty on exported coal. BRISTOL SUGAR MARKET, APRIL I.—Nothing done in our Sugar Market during the week. In Lon don, the prices have deeined another ls., and of the large cjuantity brought forward for sale the greater part was withdrawn, principally for want of buyers, but also to prevent further depression.—Bristol Mercury. THE NE W TARIFF.—The result of the panic-struck meeting, which we noticed last week, as having been convened by Mr. Trood's terrific rush into the Globe, Exeter, was that a deputation should go to Sir Thomas Arland, at Killerpn, on Saturday. Th e d eputation consisted of the following gentlemen :—E. T roo d Samuel D rewe , G eorge Turner, Richard 14ortimore, Mr., Wippell, and Captain Smith, of Traisebeare. Sir Thomas, although he would have preferred seeing them on the Monday instead of the Saturday, received them most courteously. The deputation represented to the lion. Baronet most strongly the injurious effects which the reductio n o f t h e cattle duties must have upon the agricultural interest Of Devonshire. They expressed the deep mortification at having experienced such treatment PS that threatened fr om t h e h ands of those called t h e farmers , friends. Sir Thomas appeared much con cerned at the conclusion4i to which the agriculturists had c ome, and recommended, and it was ultimately deter mined, that a meeting should he held at the Globe.Hutel, this day, for the purpose of considering what steps should be imadopted in the present crisis s - of affair;.— n Tes. The works on the railroad tilong the Valley o f the Seine t f t rcr nel al a l t p ‘ a r r e t i s lao j k s i nc l . : Seine are going Oil th l'it I igh the wl 0 1 e ii- e witi;, the Fr ut most activity, by men and even from England. is com tirely perforated, and the ►masonry of the vault co►r suencetl. All the questions of expropriation or lands are adjudged, and numerous additional portions of th e road will be undertaken in a few days. Many viaducts over the Seine are in progress, and there is every reason to e4pect that the road will be open even before the sti iflated time. , Advices from Vienna of the 23t1. ult. state that the Empeior and Empress were, according to custom, on Maunday-'lhursday, to wash, on the following day, the feet .f . twelve poor old men and as many women. The o!ths woman was 104, and the oldest man 108. The Duke of Brunswick had left Vienna for lately. MONEY MARKET and CITY NEWS.. (Applying to both the preceding - cases.) " Ist. In estimating the balance - of the profits or gains to be charged according to either of the first or aecond cases, no sum or sums shall be set against or 4ducted from, or allowed to be set against or dedu c t e d from such profits or gains for any disbursements or ex -1 penes whatever, not being money wholly and ex clusively laid out or expended for the purposes of such trade, manufacture, adventure, or concern, or of such profession, employment, or vocation ; nor for any dis bursements or expenses of maintenance of the parties, their families or establishments ; nor for rent or value l of any dwelling-house or domestic officers, except such part thereof as may be used for the purposes of such trade or concern, not exceeding the proportion of the said rent or value hereinafter mentioned; nor for any sum expended in any other domestic or private pur poses, distinct from the purposes of such trade, manu facture, adventure or concern, or of such profession, employment or vocation. " 2d. The computation of the duty to be charged in respect of any trade, manufhcture, adventure, or concern, or any profession whether carried on by any person singly, or by any one or more persons jointly, or by any corporation, company,'fraternity, or society, shall be made exclusive of the profits or gains arising from lands, tenements, or hereditaments occupied for the purpose of such profession, trade, manufacture, adventure or concern. " 3d. The computation of duty arising in respect of any trade, manufacture, adventure, or concern, or any profession, carried on by two or more persons jointly, shall be made and stated jointly and in one sum, and separately and distinctly from any other duty chargeable on the same persons, or either or any of them ; and the return of the partner who shall be first ^ named in the deed, instrument or other agreement of co-partnership (or where there shall be no such deed, instrument or agreement, then of the partner who shall be named singly, or with precedence to the other partner or partners, in the usual name, style, or firm of such co-part nership, or where such precedent partner shall not be an acting partner, then of. the precedent acting partner), and who slu l ill be resident in Great Britain (and who is herebLrequired, under the penalty herein contained for default in making any return required by this Act, to make such return on behalf of himself and the other partner or partners, whose names and residences shall also be declared in such return), shall be sufficient authority to charge such partners jointly. Provided always, that where no such partner shall be resident in Great Britain, then the statement shall be prepared and delivered by their agent, manager. or factor resident in Great Britain, jointly for such partners; and such joint assessments shall be made in the partnership, name, style, firm, or description ; and no separate statement shall be allowed in any case of partnership, except for the purposes of the partners separately claiming an exemption or allow ance as herein directed, or of accounting for sepa rate concerns; provided that if any partners being entitled to be charged at different rates, or to any ex emption of allowance, shall declare the proportions of their respective shares in such profession or concern, i n order to a separate assessment for the above pur pose, it shall be lawful to charge them separately and respectively at the rate which such proportions shall be chargeable with, by virtue of this Act; but if no such' claim be made, then such assessment shall be made jointly, according to the amount of the profits and gains of such partnership : Provided also, that Any joint partner in such profession or concern, which shall have been already returned by such precedent partner as aforesaid, may return his name and place of abode, and that he is such partner, without return asg the amount of duty payable in respect thereof, unless the Commissioners respectively shall think proper to require further returns, in which case it 'hall be lawful for such commissioners to require from every such partner the like returns, and the like ,Mbnnation and evidence as they are hereby entitled +o require from the partner making the return of duty. " 4th. If amongst any persons engaged in any trade, manufacture, adventure, or concern, or in any profession in partnership together, any change shall take place in such partnership, either by death or dis blution of partnership, as to all or any of the part- Aers, or by admitting any other partner therein, be .bre the time of making the assessment, or within the )eriod for which the assessment ought to be made :coder this Act; or if any person shall have succeeded ~, 1 co any trade, manufacture, adventure, or conc ern , en . —.Lion- my profession within such respective periods as afore ., oy the - said, it shall be lawful for the said respective Com .nissioners, and they and also the party or parties •nterested, and every officer acting in the execution of this Act, shall compute and ascertain the duty payable in respect of such partnership, or any of such partners, or any person succeeding to such profession, trade, manufacture, or concern, according to the pro fits and gains of such business derived during the re.• spective periods herein mentioned, notwithstanding such change therin or succession to such business as aforesaid, unless such partners or partner, or such person succeeding to such business as aforesaid, shall prove, to the satisfaction of the said ,respective corn inissioners, that the profits and gains of such business have fallen short, or will fall short, from some specific cause, to be alleged to them, since such change or succession took place, or by reason thereof. "sth. Every statement of profits to be charged under this schedule shall include all and every source and sources so chargeable on the person or persons de livering the same on his or their own account, or on "RULES. " Ist. The duty to be char ge ] in respect thereof account of any other person or persons ; and every shall be computed on a sum no t l ess th an th e fuli person shall be Chargeable in respect of the whole of amount of the balance of the profits or gains of such such duties, in one and the same division, and trade, manufacture, adventur e , or c o n ce rn upon a f a i r by the same commissioners (except in cases where and just average of thre e y ears , en di ng on suc h day the same party shall be engaged in different of the year immediately p rece di ng th e y ear o f assess partnerships, or the same person or persons shall be ment on which the accounts of the said trade, menu engaged in different concerns, relating to trade or manufacture, in divers places, in each of which cases a facture, adventure, or concern, shall have been usually separate assessment shall be made in respect of each made up, or on the sth day of April preceding the year of assessment, and shall be assessed, charged - concern at the place where such concern, if singly and paid without any oth er d e d uc ti on th an i s herein- carried on, ought to be charged as herein directed ; and every such statement on the behalf of any other after allowed : Provided als o , th a t i n cases w h ere the person or persons, for which such person or persons trade, manufacture, adventure, or concern shall have shall be chargeable as acting in any of the characters been set up and commenced w ithi n th e said p er i o d of before described, or on the behalf of any corporation, three years, it shall be lawful to make the computa- fellowship, fraternity, company or society, shall in tion for one year on the average of the balance of the elude all and every source and sources chargeable as profits and gains from the period of first setting up last aforesaid, and shall be delivered in that division the • same ; provided also, that in cases where the where such person or persons, corporations, fellow trade, manufactures, adventure, or concern, shall have ships, fraternities, companies, or societies would be been set up and commenced within the year of assess ment, it shall be lawful t o ma k e th e com p u t a ti on ac- chargeable, if acting on his, her, or their own beh a lf. "Third Case.—The duty to be charged in respect of cording to the rule in the sixth case of this schedule. " 2d. The said duty s h a ll ex t en d t o every person schedule pr A..fits of an uncertain annual value, not - charged in or persons, bodies politi c or corpora t e , f ra t ern ities , lst. The duty to be charged in respect thereof shall fellowships companies or s oc i e ti es , an d t o every art, be computed at a sum not less than the full amount mystery, a dventure, ' or concern c arr i e d on by of the profits or gains arising th ere f rom within them respectively, in Great B r it a i n or e l sew h ere, as afore- the preceding year, ending as in the first case, t o be said ; except always s uc h a d ven t ures or concerns on paid on the actual amount of such profits or gai ns or about lands, tenements, hereditaments or heritages, without any deduction. as are mentioned in schedule A, and directed to be 2d. The profits on all securities bearing interest, therein charged. payable out of the public revenue (except securities " 3d. In estimating the balance of profits and gains before directed to be charged under the rules of sche chargeable under schedule D, or for the purpose of dule C, and on all discounts, and on all interest of assessing the duty thereon, no sum or sums shall be money, not being annual interest payable or paid by set against or deducted from, or allowed to be set any persons whatever), shall be charged according to against' or deducted from, such profits or gains, on the preceding rule in this case. account of any stuns expended for repairs of premises a 3d. Whenever the commissioners shall, on exa occupied for the purpose of such trade, manufacture, mination, find that any lands occupied by a dealer in adventure, or concern, nor for any sum expended by cattle, or by a dealer or seller of milk (which lands them for the supply or repairs, or alterations of any shall have been estimated and charged on the rent or implements or utensils, or articles employed for the pur- annual value), are not sufficient for the keep and sus pose of such trade, manufacture, adventure, or corcern, tenance of the cattle brought on the said lands, so beyond the sum usually expended for such purposes, , that the rent or annual value of the said lands cannot according to an average .of three years preceding the afford a just estimate of the profits of such dealer; it year in which such assessment shall be made ; nor on shall be lawful for the said commissioners to require account of loss not connected with or arising out of a return of such profits, and to charge such further such trade, manufacture, adventure, or concern ; nor sum thereon, as, together with the charge in respect on account of any capital withdrawn therefrom; nor of the occupation of the said lands, shall make up for any sums employed or intended to be employed the full sum wherewith such trader ought to be as capital in such trade, manufacture, adventure, or charged in respect of the like amount of profits concern ; nor for any capital employed in improve- charged according to the first rule in this case. ment of premises occupied for the purposes of such "Fourth Case—The duty to be charged in respect trade, manufacture, adventure, ,or concern ; nor on of interest arising 'from securities in Ireland, or in account or under pretence of any interest which the British plantations in America, or in any other of might have been made on such sums if laid out at in- his Majesty's ... dominions out of Great Britain and terest ; nor for any debts, except such debts or such foreign securities, except such annuities, dividend s , parts thereof, as shall be proved to the satisfacti on o f and shares, payable out of the revenue of, Ireland, as the commissioners respectively to be irrecoverable and are directed to be charged under schedule Cof this desperate; nor for any average loss beyond the ac- Act. tual amount of loss after adjustment ; nor for any sum "The duty to be charged in resp ec t th ereo f s h a ll recoverable under an insurance or contract of indem- be computed on a sum not le ss th an th e w h o l e and nity. just sum and sums (so far as the same can be com puted) which have been, or w ill b e, rece i ve d i n :" 4th. In estimating the amount of the profits and Great Britain in the current y ear , w i t h out any gains arising as aforesaid, no deduction shall be made de on account of any annual interest, or any annuity, duction or abatement. or other annual payment payabl e o ut of such profits " Fifth Case—The duty to be charged in respect of orgains, except the interest o f d e bt s d ue t o foreigners possessions in Ireland, or in the British pl an t a ti ons i n not resident in Great Britain, or in any other of his America, or in any other of his Majesty's dominions Majesty's dominions. out of Great Britain, and foreign possessions. " Second Case.—The duty to be charged in respect " The duty to be charged in respect thereof shall of professions, employments or vocations, not contained be computed at not less than the full amount of th e in any other sch e d u l e o f t hi s A ct. actual sums annually received in Geat Britain, either "RULES. °` Ist. The said duti es on emp l oyments shall be con- for remittances from thence payable in Great Britain, or from property imported from thence into strued to extend to every emp l oyment, b y reta i ner in Great Britain, or from money or value received in any character whatever, wheth er suc h reta i ner s h a ll Great Britain, and arising from property which shall be annual, or for a longer or shorter period ; and to all profits and earnings of whatever value, su bj ec t only not have been imported into Great Britain, or from money or value so received on credit or on account in to such exemptions and allowances as are hereinafter respect of such remittances, property, money, or granted. value brought, or to be brought into Great Britain, "2d. The duty to be charged shall be c om p u t e d at a sum not less than the full amount of the balance of : computing the same on an average of the three pre ceding y ears , as di rec t e d i n th e fi rs t cas e, without the profits, gains, and emoluments of such professions, deducti on or a b a t ement. employments, or vocations (after making such deduc- " Sixth Case—The duty to be charged in respect of any annual profits or gains not falling under any Lions, and no other, as by this Act are allowed) within the preceding year, ending as in the first case, to be of the foregoing rules, and not charged by virtue of of the other schedules contained in this Act. paid on the • actual amount of such profits or gains, any "The nature o f suc h profits or gains, and the xvithout anyd e d uc ti on , su bj ec t t o th e lik e p r ovisions as are made in the first case in respect of the period grounds on which the amount thereof shall have been of average, in the cases of setting up and commencing computed, ,and the average taken thereon (if any), ugh profession, employment, or vocation within the shall be stated to the commissioners, and the compu period herein limited. " 3d. The third and. fourth - rules 'in the first case : s tation shall be made either on the amount of the full value of the profits and gains received annually, or shall also extend to the profits arising under the according to an average of such period greater or less second case, as far as they are applicable. i than one year as the case may require, and as shall SUN.—Saturday was, as is usual, a comparatively blank day for business in the English funds, and exclu sive of a purchase of Consols at 90k for the next ac count, scarcely a bargain has been made. The market left, off firm at 90 90# for Money, and 90# 901 for the April Account. Exchequer Bills rose to 33 35 premium. In the Foreign Market, the speculators in the New Spanish Three per Cent. Stock, being anxious to secure the profit of the two last days, have refused to carry the quotations any higher, i n consequence o f the man ifest indisposition on the part of disinter ested.persons to join in introducing this description of security. Prices have accordingly declined, and the last quotation was 234 23k, and 24# 241, for the old Bonds. The quoted prices of other Foreign Stocks were Belgium, 103 104 ; Brazilian, 66 68, ex dividend ; Danish, 80k 811 ditto ; the Dutch Four per Cents., 100 100 f ditto ; the Two and a Half per Cents., 52 521; Portuguese Four per Cents, 351 364; the Three per Cents., 204 211; Columbian, 27 271 ; Mexican, with all the coupons, 40} 404, ex dividend ; ditto, without any over due coupons, 38 to 381. In the Share Market prices were well maintained, although the extent of purchases was comparatively trifling. The principal improvement was in Brightons and Blackwalls, the latter of which advanced 1/. per share, and left off the old at 11/ 12, and the new, 10 101 per share, ex dividend. Brightons were 361 36# ; Birmingham and Gloucester, 56 58 ; South Western, 591 601; Gosport, 59f 601; North Midland, 69 70 ; and the New Shares, 341 35f per share ; London and Birmingham, 84 86 ; Great Western, 27k 28k, the half shares 141 144 premium ; South Eastern and Dover, 23, 22f ; and Eastern Counties, 14, 13f , ex dividend discount. The alteration proposed to be made on the duties at present payable upon foreign manufactured arti cles continues to excite considerable opposition. A memorial from an individual connected with the glove trade, with regard to the contemplated reduc tion in the rates on French and other des .!riptiens, is deserving of notice from the facts embodied therein, alike interesting to this and to other trades. After some preliminary observations it is stated— " Your memorialist wishes to direct attention to this very important fact—namely, that even with the present duty the English manufacturer, in the better description of gloves, cannot compete successfully with the French. For many years the make of these qualities in England has been gradually declining, and the import of the French has been proportionably on the advance." From 1837 to 1841, both inclusive, 6,345,365 pairs of foreign gloves were imported into the kingdom, of which 6,241,617 pairs were retained for home use, or an average of one million and a quarter pairs annually. "-The cost of labour in the production of the make of gloves, which would be mainly effected by any reduction of the present duties, in proportion to the cost of the raw material, exceeds 200 per cent. With the present duty the English manufacturer is enabled to compete with the French in the middling and in ferior qualities ; but should these duties be reduced one-half, competition would be hopeless, and a ma nufacture so productive of labour be destroyed. " The labour afforded by the glove trade is entirely manual ; no machinery superseding, as in many other manufactures, human labour, and a very great pro portion of :the persons employed are women and children, who work, not in crowded fltctories, but in their own cottages, and whose earnings contribute greatly to the a 'vantage of the agricultural popula tion, lightening the poor's rate, and adding greatly to the comfort of many families, where the husband is employed in agriculture, and the females in sewing gloves?' _ _ In a similar situation the boot m tkers, straw-pia' manufacturers, and many others of a like descriptio w,ll most probably be placed. Alluding to the Aov mem wial, one of the oldest and most experienced ski twolter; observes : " We are of opinion that no reduction in the rota; price of gloves would f9llow the reduction of dutiet, and submit that an injury would be inflicted on ou Import trade, as a great portion of the Mediterraneai lamb skins, hitherto consigned to England, would g, direct to the French manufacturers." Awl it is worthy of o serration, th:tt no opportunity exists of reducing the duties payable upon raw ma terials so as to lessen the cost of production here : hus the whole loss occasioned by the decline ir. prices, in consequence of foreign 'competition, IN have to he borne principally by the wages of the art izan. THE INCOME TAX. THE RULES BY W . IIICH THE INCOME TAX ARISING FROM TRADES AND PROFESSIONS IS TO BE ASCERTAINED. Sir Robert Peel on Monday evening referred Mr. Puulett Scrope to, the act of 1806, for the rules 133 Which lie proposa:l to ascertain and charge income de rived from trades and professions. Tll2, following is the schedule in the 46 Geo. 111., cap. 65, sec. 112, to which the Right lion. Baronet alluded, and the principal rules of which he announced would be embodied in the new Income Act : " Rules for ascertaining the said last4nentioned du ties in the particular cases herein mentioned. "First Case.—Duties to he charged in respect of any trade, manufacture, adventure, or concern in the nature of trade not contained in any other schedule of this Act. THE SUN, LONDON, MON DAY EVENING, APRIL 4, 1842. " RULES. be directed by the said commissioners ; and such statement and computation shall be made to the best of the knowledge and belief of the person or persons in receipt of the same, or entitled thereto." PEEL'S EQUAL INCOME TAX. (From the Examiner.) According to the rude arrangement of Pitt's income tax, which six and twenty years ago was thought too bad, even•by the unreformed Parliament, the assessable revenue of the nation was classed under five heads or schedules ; and Sir Robert Peel's follows the same ar rangement. Schedule A, or the first class, comprises no less than five descriptions of property, viz., land yielding animal or vegetable products, tithes, house property, mines and quarries, with canals and railways. From the income derived from these mostly distinct sources, Sir Robert expects an annual revenue of 1,600,000/. It is no doubt very convenient, for purposes of mystification, to blend these incongruous subjects into one lumping sum, but the exposnre, which truth demands, requires that we should consider them one by one. Sir Robert takes the amount of the first-named item, or the land yielding animal and vegetable products—that is, of the property, par excellence, of the great food mo nopolists at what it was in 1814, or 39,400,000/. If Sir Robert be correct or honest, this shows that the land rent of England has been stationary for eight-and-twenty years, and that three successive stringent Corn-laws have, not only done no good t o th e l an dl or d s, b ut posit i ve mischief ; for, as will be presently seen, it is the only description of property that has not, within the same time, advanced. The contribution of the lords of the broad acres to the income tax, on the sum now named, will be about 865,9001.—1itt1e more than half of the produce of Schedule A, and between a fourth and fifth part of the aggregate sum which Sir R. Peel expects to raise—viz., 3,700,000/. To save twelve millions, Lord John Russell's very moderate estimate of the value of the corn monopoly, they will pay the moderate fine of 865,900/., and the remainder of the tax, approaching to three millions, must be paid by those who already pay these twelve millions. The next item we shall inquire into is the tithe. This, in 1814, amounted to 2 ,732,6901., and Sir R. Peel, on the report of the Tithe Commissioners, takes the present assessable amount at 3,500,000/. While, then, the rent of land has for twenty years been stationary, the tithes, which depend for their amount on the same cause, have increased by above. .27 per cent. To account for this there are but two alternatives—either the clergy of 1814 made dishonest returns for themselves, or Sir R. Peel now makes a dishonest return for the landlords. Let Sir Robert and the Church settle the affair between them. Out of the 1,600,000/. ef schedule A the tithes will contribute about 78,2961., or about one fbrty-eighth part of the sum to be levied. The next head of schedule A is—Mines and Quar ries. These were estimated in 1814 at 1,386,8501., and the best judges are of opinion that, since that time, their value has increased by full 50 per cent., which would make them at present worth above two millions. But Sir R. Peel's assessment is taken only at 1,500,0001., and the produce of the tax will be only 32,9601. It ought to be at least 58,000/, but Mines and Quarries are, for the most part, the property of the aristocracy (their whole rental value being derived from the skill and capital' of the undertakers and adventurers that work them), and so they must be spared. • The next heading is " Railways and Canals," in technical language called " Shares," valued by Sir R. Peel at 3,429,0001, and yielding to his proposed income tax 75,36C1. In the assessment of 1814 there is no heading of this kind at all, and although portions of it were no doubt included under other heads, a large amount must be considered as a clear accession to the national income made during the last 28 years. Canals and railways have no more relation to the land protected by the corn monopoly, economically speaking, than steam vessels or cotton factories have, and therefore they are absurdly included under the head of land. They are purely of a mantifacturing and commercial character. House rent is estimated at 25,000,0001, to which sum it has risen from its estimated value in 1814 of 16,260,00 C/ This house rent has nothing to do with manor-houses, or with farm-houses, or farm-buildi ng s , included under other heads. In f a ct, th ey are, with tim ~.xceptions, the rents of houses in towns, either the pro perty of, or occupied by, the commercial and manufac uring population, on whose prosperity their value an d increase wholly depend. During th e V last twenty-eight years this descriptiGn of property has not only enjoyed no protection, but for the better part of the time has borne nt arly the whole brunt of the house and window amounting to upwards of two millions and a half per .innum. With all this, while the rents of the privileged property have continued, by Sir Robert Peel's own Statement, stationary, house rents have increased by up yards of 50 per cent, and consequently. .contribute pro ?yrtionalle one half more to the public revenue than the petted, holstered, and swaddled inheritance. The actual ~um which it will contribute to the income tax will be about 549,4501. And so much for what Sir R. Peel and schedule A call "Land." Schedule B is confined to one subject, the profits of farmers, and the amount ' assessed under this head in 1814 was 38,396.000/. Now there is no one part of the scheme in which Sir Rohert Peel's jugglery is more con spicuous tha - i this. Under the old tax farmers' profits were estimated in England at three-fourths of the rent, and in Scotland at one-halt: Sir R. Peel now reduces the amount assessed on, to half a, rent, and by this means brings the amount liable to taxation down to about 26,000,c(04 "Then," .ays he, " I must apply another exemption, ni mely, all tenants who derive profits less than 1501. a) tar ; on that amount I must make a fur iher reduction, so that, upon the whole, I cannot calcu late upon a greater amount of duty than 150,000/." ! After striking off one-fourth for all tenants making profits under 150/. a-year, according to the rule observed in every other case, the sum available for taxation would be 19,500,0001., which, at 7d. to the pound, ought to have produced, not 150,0004, but 568,750/. The actual sum which our juggler has assessed upon, turns out to be no more than 5,142,8504 But how he arrives at such a conclusion he does not say, nor can any earthly creature, unless a landlord or two in his secret, conjec ture. Thus, therefore, he strikes off, not one-fourth part, as in all other cases, but four-fifths of the whole and so he makes a present to the tenants, but virtually to the landlords, and at the cost of their fellow citizens, of the net sum of 418,750/. ! It turns,out, then, that four-fifths of the tenants of the kingdom, as estimated according to rental, and probably 99 out of 100 according to numbers, will not, by Sir R. Peel's scheme be touched by the tax at all. But let us give an example. No tenant paying less than 300/. a year is subject to the tax. His Grace the Duke of Beau fort has, in the'counties of Monmouth and Brecon, a rent roll of 30,0004 a-year, and not a tenant paying (for land only) as much as 3001. a-year.' His Grace's tenants, therefore, will not contribute one farthing to the income tax. Earl Grey, has, perhaps, a similar rent-roll in Northumberland and Durham, and probably not a tenant paying so little as 3001. a-y ear . Th e tenantry of Earl Grey will, therefore, all contribute to the income tax. All Earl Grey's tenantry have leases, and farm with spi r it and intelligence. Ihe D u k e of B eaufort's are poor, de pendent, tenants-at-will, who farm much as their ances tors of the reign of Henry the Eighth did before them. Earl Grey's tenants will contrib ute t o Si r R o b ert Peel ' s exigency the sum of 425/. a year—his Beaufort nil! B ut to counterbalance this, G tr ra umed e p eo - f u ß p the latter are good at a poll—for returning three or four members to swell Sir R. Peel's Corn-law majority. It will appear from this that theincome tax is, so far, a penalty on large farms and go o d f arm i ng, and a premium on small farms—on tenantry -at- w ilt— on b ad farming— and on cringing political slav er y. I t i s at the same time ma y put eve ry f art hi ng of Sir R. Peel's 7d. a boon to the proprietor of th e ill-f armed land, who, if he pleases, in the pound into his Pocket, and who, to a certainty. will do so if the tax should last for any length of time. Under the old income tax, as it stood in 1814, the tenants of land, after many exemptions, still contributed 2,734,4501., or approaching to one-sixth part of the whole produce of the tax. The tax was then 10 per cent., and, therefore, they ought now to contribute in the proportion of about three to ten. This would give above 800,000/, but they are to contribute only 150,000/., being, instead of one-sixth of the whole sum to be raised, scarcely one twenty-fourth part. The farmers friends favour the farmers, but, in truth, favour their own pockets ; and the conclusion is inevitable, that since the year 1798, they have greatly grown in impu dence and rapacity. But how ought the farmer to be assessed to the income tax ? We are decidedly of opinion that he ought not, in justice or expediency, to be subjected to t the tax et all,. any more than - a-merchant or 'manufac turer. But as these are to pay it, the point we have to consider is, how the capitalist, eng aged in th e cu l t i vat i on of the land, ought to be assessed equally and fairly, in. common with all other capitalists. - When a farm is skilfully cultivated, the capital ought to equal ten times the rent, and the gross annual produce ought to equal five rents in value. The. i ent, in s uc h a case, is usually estimated at one-fifth of the gross pro duce, and the farmer's profit, besides interest of capi tal, at three-tenths, the remaining foueLtenths going for all expenses. Let those data be applied to a farm of a farthing less than 300/. a year, and it will be found that the profits are 225/, and interest at 5 per cent. 150/., making the farmer's income 3751. Under Sir R. Peel's scheme this capitalist pays nothing, but the shopkeeper, with the same income, an impost of 11/. 15s. sd. ! ! would, no doubt, be unjust and impolitic to assume such a rule as this for the assessment of the whole farming in terest of England, but then it is ten times worse to tax trades, professions, and annuities, where it is totally im - possible to frame any fair rule at all. The rent of land, according to Sir R. Peel's-own showing, has, as we have already seen, been stationary for twenty-eight long years but if we are to credit the same gr( at and impartial authority, it has fared still worse with the farmers. Instead of their capital having increased, as he represents all other capital to have done, it has, under the happy auspices of Corn-laws, positively fallen off from 38,396,000/. to 26,000,0004, or by near one-third part of its whole amount, while, in his need, it can give him but a poor 150,000/, or less than a fifth part of what it gave his predecessors ! As a placerrian he is tinder great obligations to the farming interest, but as a financier it is clear that lie is under IN 1816. Lone at all. Enough for the present ; but we shall soon resume our examination of Sir R. Peel's Equal Income Tax. THE INQUISITION OF THE INCOME. Roe buckTAß.—Air. aid not fa i rly try t h e quest i on_ ion by trying it by the st an d ar d o f hi s ow n feelings. Mr. Roe buck's consideration in the world does not depend on his being rich or poor, The possessions on which his repu • tation rests are talent and knowledge ; they are to him what credit for wealth is to a commercial or trading man. The tradesman would say, " I care not who knows that I am not a man of knowledge or talent," just as Mr. Roebuck says that he cares not who knows that he is not a man of wealth. But let us suppose for a moment that there were a professional inquisition to examine into the acquire ments and abilities of professional men, and to pro nounce judgment upon their superiority, sufficiency, or insufficiency, would Mr. Roebuck be the man to be care less of, or indifferent to disparagement ? Would he see nothing objectionable in the whisper abroad that he had been tried and found wanting, or, as it is termed,plucked? Would he not say, " This touches me in my reputation"? ld as we have before marked, what Mr. Roebuck's reputation for knowledge and ability is to him, the tradesman's and merchant's repute for wealth or prospe rous business is to them. REPEAL OF THE INCOME TAX In the introduction to a speech delivered in the year 1816, and contained in his collected speeches, Lord Brougham gives an account of the mighty efforts which were made by the people to throw off their shoulders the load of the old income tax of ten per cent. Terrible, indeed, must have been the pressure which roused them to make such efforts ; a pressure of which few of the present generation have any conception, but of which they will have a very lively one ere they get quit of the burden about to be laid on their shoulders of three per cent. only, Which, when once laid on, will not be easily shaken off. " The Session 1816 offered an example yet more re markable of the - same tactics being attended with equally signal success. On the termination of the war the Government were determined, instead of repealing the whole income tax, which the Act enforcing it declared to be for and during the continuance of the war and no longer to retain one-half of it —that is to reduce it from ten to five per cent., and thus keep up a revenue raised . from this source of between seven and eight millions, instead of fifteen. As soon as this intention was announced, several meetings were held, and two or three petitions were presented. The Ministers perceived the risk they ran, if the former policy should be pursued, of con tinued discussion for a length of time ; and they saw the vast importance of despatch. Accordingly the Chan cellor of the Exchequer (Mr. Vansittart), gave notice, on the Tuesday; for his motion on the Thursday, im mediately. following. The Opposition took the alarm, and Mr. Brougham declared, on presenting a petition numerously signed, from one of the London parishes, that, if the hurry now indicated should be persevered in, he should avail himself of all the means of delay afforded by the forms of the House. Lord Folkestone (now Edrl of Radnor), one of the most strenuous, and, in those days, one of . the most active and powerful supporters of the popular cause, vigorously:seconded this menace, in which he entirely joined. On the next day more pe titions were flung in, more discussions took place, and the Government postponed for a week the introduction of the Bill. That week proved quite decisive ; for so many meetings were held, and so many petitions sent up, that the Bill was put off from time to time and did not finally make its appearance till the 17th of March. About six weeks were almost entirely spent by the, House of Commons in receiving the numberless petitions poured in from all quarters against the tax. For it was speedily seen, that the campaign of 1812 was re newed, and that the same leaders, Messrs. Brougham and Baring, had the management of the operations. "At first the Ministers pursued the course of obstinate silence. The Opposition debated each petition in vain : every Minister and Ministerial Member held Hs peace. No arguments, no facts, no sarcasms, no taunts could rouse them; no expression of the feelings of the country, no reference to the anxiety of particular constituencies could draw a word from the Ministers and their sup porters. At length it was perceived, that their antago nists did not the less debate, and that, consequently, the scheme had failed in its purpose of stifling discussion. The only effect of it, then, was, that all the debating was on one side, and this both became hurtful to the Govern- ment in the House and more hurtful still in the country. They were forced into discussion, therefor e ; and then began a scene of unexampled interest, which lasted until the second reading of the Bill. Each night, at a little after four, commenced the series of debates which lasted until past midnight. These were of infinite variety. Ar guments urged by different speakers; instances of op pression and hardship recounted; anecdotes of local suf fering and personal inconvenience; accounts of the re• markable passages at different meetings; personal alter• cetions interspersed with more general matter—all filled up the measure of the night's bill of fare ; and all were so blended and so variegated that no one ever per ceived any hour thus spent to pass tediously away. Those not immediately concerned, Peers, or persons belonging to neither House, flocked to the spectacle which each day presented. The interest excited out of doors kept pace with that of the spectators, and those who carried on these active operations showed a vigour and con stancy of purpose, an unwearied readiness for the corn-' at, which astonished while it animated all beholders. It is recounted of this remarkable struggle, that one night, towards the latter end of the period in question, when, at a late hour, the House having been in debate from four o'clock, one speaker had resumed his seat, the whole Members sitting upon one entire bench rose at once and addressd the Chair—a testimony of unabated spirit and unquenchable animation, which drew forth the loudest cheersfrom all side's of the House. " At length came thel7th of March, the day appointed for the decision ; but it was soon found that this had been, with the debate, wholl3 anticipated. The usual number of petitions, and even more, were poured thickly in duribg some hours ; little or no debatinc , took place upon them ; unusual anxiety for the result of such long continued labour, and such lengthened excitement, kept all silent and in suspense ; when, about eleven o'clock, Sir W. Curtis, representing the City of London, pro ceeded up the House, bearing in his arms the .petition, which he presented without any remark, of the great meeting of the bankers and merchants, holden in the Egyptian Hall, and signed by twelve thousand persons. The division took place after a debate that did not last half an hour ; no one could, indeed, be heard in an as sembly so impatient for the decision ; and, by a majority of thirty-seven voices, the tax was defeated for ever, and the wholesome principle, as Mr. Wilberforce well ob served, was laid down, that war and income tax are wedded together." ASSIZE INTELLIGENCE. O. HOME ClRCUlT.—Kingston, April 2. (Before Baron ALDERSON and Special Juries.) THE QUEEN V. REDDIN AND CO. This was an indfctthent against the defendants, who carry on business as wharfingers at Bankside, for a nuisance, by reason of their having public shoots upon one of their wharves from whence all kinds of vegetable and other refuse were cast into barges, and therby, as was alleged, the defendants annoyed and incommoded the public. The defendants pleaded not guilty. Mr. Platt and Mr. Chambers conducted the prosecu tion ; Messrs. Thesiger and Chadwick Jones were for the defendants. The character of the evidence may be inferred from the nature of the char g e, a n d some witnesses were exa mined, for the purpose of proving that their noses had been offended by the smells which issued from the premises of the defendant. It was admitted, however, by them, on cross-examination, that the neighbourhood altogether was not the most delectable ; that there .were gas works, iron foundries, and scavengers' yards in the immediate neighbourhood ; and, as Mr. Thesiger ob served, that the place being apparently dedicated to smells of all kinds, the defendant had only added one flower to the nosegay. Baron ALDERSON, in the course of the case, took occa sion to observe, that there must, of necessity, be such places as the defendant's ; and the only questions were, the locality and the excess. A number of other witnesses were subsequently exa mined, and at the close of the plaintiffs case, Mr. Thesiger was about to address the Jury, when they ntimated that they had already formed the opinion that he evidence did not support the indictment, and they accordingly returned a verdict of Not Guilty. THE QUEEN V. THE LONDON AND GREENWICH RAIL., WAY COMPANY. This was an indictment preferred on Friday against the defendants, for having encroached upon the public highways. There were two other indictments preferred by the several parishes in Southwark, in which the al leged encroachments had been made. The Solicitor-General, who was specially retained, with Sergeant Channel and another Learned Gentle man, appeared for the defendants. Mr. Thesiger and Mr. Petersdorff supported the in dictment. Before the evidence was gone into the Court expressed an opinion, that from the circumstances connected with it, it was not a case in which a Jury could come to a sa:isfaetory conclusion without knowing or viewing the different localities. He therefore suggested that it would be advisable for the parties to come to some arrange ment.; and Mr. Baron Alderson expressed his opinion that by this course the interests of the public, and of all concerned, would be much better consulted than by go ing to the Jury on the present occasion. The Learned Counsel then conferred together for some time, and it was at length understood, that an understanding had been come to between them. Baron ALDERSON then addressed the Jury, and said, he thought the parties had very properly come to an arrangement, that would secure the rights of the public. They would, therefore, have to return a verdict of not guilty, and the defendants would undertake to enter into a rule to make any alterations in the works, which, by the opinion of a competent person, might be considered necessary to be made for the convenience and safety of the public, and to secure the rights of the parties interested. The Jury accordingly returned a verdict of No Guilty. The two other indictments were then disposed of in the same manner. NOR THE RN CIR CUI T.— Liverpooi, April 1. (Before Mr. Baron Patoxx. THE MANCHESTER COACH ROBBERY. James Thelteali, James Skerratt, and Wm. Mooby were in dicted for having, on the 18th of February last, stolen 1,500 sovereigns and 100 5/. notes, the property of Messrs. Cunliff e and Brooks , bankers, Manchester. James King and Bridget Jones were chsrged as accessaries after the fact, and as having received part of the stolen property. Mr. Baines stated the case as detailed in the evidence of the witnesses, and pointed out the law as it affected the al leged principals and accessaries. James Smith, cashier in the bank of Messrs. Cunliffe and Brooks, stated that, on the 18. h of February last, a parcel was made up for the bank at Blackburn, coutaining the gold and notes in question. It was put in a box, from sixteen to eigh teen inches long by eight wide, locked and fas:etied by straps. The bank at Manchester had been in the habit of sending such a parcel as that to Blackburn for many years past. Richard Greenall, porter with Messrs. Cunliffe and Brooks, stated that he carried the Farce' to the coach-office about twenty-five minutes after four, put it into the boot, and stopped with the coach until it started. James Skerratt came to the coach while witness was there. He had a carpet-bag, which seemed to be nearly empty, and had a tear on the top. He got on the splinter-bar, - and put the bag into the boot. He was some time in so doing, and put nearly his whole body into the boot. He was well known to the witness, and had helped on former occasions in putting parcels into the coach. Thomas Ashworth, horsekeeper to the Perseverance coach, corrobouted the last witness. Believed Thelwall was en the box when Skerratt put the bag into the boot. Mary Grundy, who keeps the White Horse, at Bury, stated, that on the evening in quastion a person came into the house with a carpet bag while the coach was at the door. It seemed heavy, and had something flat in it. The man asked for a glass of gin. He seemed excited, and looked frequently at the witness and her daughter. He asked if . the coachman would come in. She replied he would. The man then got up and put the hag in a small recess at one side of the counter. The coachman did come in, and the man treated him to a glass of brandy. When the coach was gone, he took the bag and went out of the house. Witness went to the door and saw the man turn round to look at her. It was proved by ether parties, that no carpet bag was taken out of the boot at Haslingden. and that the bank parcel was missing on the arrival of the coach at Blackburn. Several witnesses also were examined as to the improvement in the outward circumstances of Skerratt and Thelwall after the 18th of February. Mary Ann Wardle stated that she keeps a beer•house at Clayton. Recollects a person of the name of Wild coming to her house on the 21st February, Thelwall and Jones were with him. Served him with a pint of ale. Jones put something into it. Thelwall and Jones were talking about buying a horse. Wild went out. Thelwall and Jones were left. Saw the latter leaning on the table with his hand full of sovereigns. She said " Here's a health to the Coach and Horses." Thelwall said " D—n the Coach and Horses, and the box too, if its i►► hell its good luck; we have got the blessed tin, and its right enough ; we have seen over the silversmith concern, and we shall see over this. The bank does not advertise it. If they do, the creditors will all fall npon them, and they will be done up." Heard Thelwall sly he had more money than would buy all Clayton and the next town to it. James Sawley stated that he apprehended Thelwall, and told him why he was apprehended. He said, " I have not been at Bury for six months." Nothing had at that time been said about Bury. George Cousins, of Maiden-place, Lambeth, London, stated that Mooby and King came to lodge at his house on the 20th of February. A person of the name of Collins, who was lodging there with his wire, left the day after. Mentioned to Mooby and King their mysterious disappearence, and asked them if they had lost anything. King went up stairs, came down again, and said all was right. King afterwards said to Mooby that he had better go up again and see that all was right. They did go up, and King cams down again, and said that all was wrong, an d th a t th ey h a d b een robbed by that villain. Witness proposed to go to the station-house and give information. Kitz objected, saying it would give the house a bad name. At a later period of the day King said that Mooby had been robbed of 1751., in Si. Bank of England notes, with the exception of one, which was a 101. note. Witness pro posed going to the Bank, b u t Ki ng o bj ecte d , say i ng he wished the matter to be kept quiet. King said it was well that he had his priperty about him when he went to the theatre. He said he had about 7001. They went away the day after. King said he would be back in a week, and Mooby itt a fortnight. Further evidence was given as to Moeby being in possession of money about the time in question. His Lordship having summed up, the Jury, after a few minutes' consultation, returned a verdict of guilty against all but King. To be transported for seven years. SATURDAY, APRIL 2. John Taylor was indieted for the wilful murder of his bro ther, James Taylor, by stabbing him. Mr. Wilkins conducted the prosecution; Mr. Brandt the defence. The prisoner and deceased, it appeared, had been drinking at several public houses at Warrington, on the evening in ques tion, and set out on their way home in company with the wife of the latter. A quarrel took place between them, blows were exchanged, and in the course of the scuffle the deceased re ceived a wound from the point of a knife in the groin, trifling in itself, but which from its being in the immediate neighbour hood of an old rupture, finally produced inflammation and death. The prisoner received an excellent character for mild ness of demeanour and usual sobriety of conduct, while his brother appeared to be an unruly and dissipated person. Im mediately on finding that his brother was wounded, the pri soner expressed the deepest sorrow for what had occurred, and said that if his brother died he did not wish to live. The death of the unfortunate man was, it appeared, much accele rated by the previous habits of his life. Verdict—Guilty of manslaughterTSentence was deferred. Timothy Hetherington, a pauper in the Manchester work house, was indicted for the murder of a fellow pauper, Peter Jackson, an old man of 73. It appeared that the deceased had received from the pri soner a sum of Is. 6d. to take care of; that the deceased had spent it; that the prisoner was extremely irritated at his having done so, and repeatedly threatened' to cripple him. On the day in question, without any immediate provocation, he came behind the deceased, knocked him down, and kicked him re. heatedly, breaking some of his ribs, and giving him several other injuries, of which he subsequently died. Mr. (inreti, for the defence, cross-examined the witnesses, with a view to show the insanity of the prisoner. It appeared that he was epileptic, and occasionally had fits of mania, but there was nothing to show that on the occasion in question he was in such a state as to be incapable of distinguishing right from wrong. Guilty of manslaughter. To be transported for life. NORTH TV ALES CIRCUIT.—ApriI 1. (Before Mr. Justice COLTMAN. ) ATTEMPT TO POISON.--DISTRESSING SCENE.—This morn ing Robert Pierce, aged 24, was place d at the bar on three in dictments, charging him with attempts to murder his wife by the administration of white arsenic. Previous to the trial commencing, the prosecutrix, a young woman, apparently not so old as the prisoner, was carried into Court, and placed in the witness -box, the effects of the poison having had so great an effect on her, as to completely paralyse her limbs, and entirely destroy her health. It was evident, how ever, that she had previously possessed considerable personal at tractions. She was attended by a medical gentleman, and cordials were constantly resorted to in order to prevent her from fainting, but, notwithstanding, on casting her eyes at her husband, she appeared much affected, immediately swooned, and it was some time before surgeons could restore her to sensibility. She was then placed with her back towards the prisoner, and in a re clining position. The prisoner did not, on being first brought into Court, appear much affected at the serious nature of the charge, nor during the trial, which lasted from nine o'clock in the morning until eight in the evening, except turning paler when his wife fainted. Five witnesses were examined, who prov. d the purchasing of the arsenic by the prisoner, and its administratitn to his wife. The prisoner was found guilty, and sentenced to death. He was then removed to Flint gaol, on entering the cell of which in his occupation on Saturday morning, the gaoler found that he had committed suicide, by swpendibg himself from the bars above the door. He had made a noose of his braces. The unfortunate man had confessed to his having committed the crime, for which he was convicted, on the night after his con demnation. POLICE INTELLIGENCE. MANSION HOUSE. Herbert Godwin, the City policeman who charged an old woman, a vender of marine stores, named Sarah Lewis, on Saturday week, with having purchased stolen property, and whom the old woman subsequently charged with having robbed her of a cloak and a time-piece, and two shillings, was on Saturday brought up for final examination. Mr. Wontner, a solicitor, who attended for the pri soner said he was instr uc t e d to state that the prisoner had been informed byaßeynold s , w h o , as h a d b een ad mitted, was in the habit of giving information to the police, that some stolen pewter pots were on Mrs. Lewis's premises, and th a t, upon go i ng to the shop, he found the information to be correct, and took possession of the property ; that Reynolds suggested there might be other stolen property in the house, and the prisoner certainly, with great impropriety, allowed Reynolds to take away the cloak, upon the assurance, by that person, that he could find the owner of it ; that Reynolds kept out of the way, knowing there was a charge against him. There was no doubt but the good character which had been given the prisoner was sufficient to show that there could be no connivance between them. He then exhibited a most excellent written character, upon which the prisoner had obtained admission into the City force. Alderman GIBBS said he would not make any obser vation calculated to prejudice the case, but it was cer tainly his duty to commit the prisoner for trial. GUILDHALL. Mr. Livingston,. a warehouseman in Wood-street, at tended before Mr. Alderman Hooper, on a summons for having, in violation of good faith as an agent to Mr. Whitton, a manufacturer of canvas at Dundee, dispose of his goods in exchange for doubtful bills of exchange ; well knowing them, to be so. Mr. Clarkson at&nded for the prosecution, and Mr. Payne for the defendant.' Mr. CLARKSON proceeded to explain his charge. Mr. Whitton was a manufacturer at Dundee, and, in July 1841, he entered into an arrangement with Mr. Living ston to sell goods, for which he was to receive a commis sion of 2/ per cent. He was to take bills at four months, subject to Mr. Whitton's approval, or cash, allowing 2/ per cent. for ready money. Goods to the amount of 1,362/. were forwarded to London, in payment for which only bills had been remitted, and finding several of these were acceptances of Messrs. Milton and M ace y, of the Commercial-road, Limehouse, Mr. 'Whitton desired his agent to part with no more goods for their bills. The charge was, that subsequently to this notice, the agent took another 1001. bill of that sort. - Upon applying to Messrs. Milton, they denied the genuineness of the acceptances shown to them, but admitted they had accepted one bill When the agent was desired to explain how he came by the bills, he said he had received them from a Mr. Wil kinson in payment for the canvas, and that Messrs. Mil ton were a responsible firm, carrying on a business em ploying sometimes seventy hands. Of the other bills only one had become due, and that had not been paid, the parties t o it d ec l ar i ng i t h a d b een a l tere d after it had left their hands. Messrs. Milton had been summoned to give evidence on this charge, but they had not at tended, and he should, therefore, be obliged to apply for an adjournment, to compel them to appear. If it could be shown, on the other side, that the bills were of value, that would be an answer to the charge. His client had been deprived of goods to the amount of 1,2001., and had not received a shilling, and the circumstances indicated that Mr. Livingston had recklessly connected himself with some persons who had divided Mr. Whitton's goods amongst them. Mr. Whitton was then examined to prove the facts as already stated ; after which Mr. Payne contended that all that had been shown was, that the goods had been sold and the principal did not like the bills. If he had recklessly disposed of the goods that would not bring him within the statute, which referred only to factors pawn ing goods. As to Messrs. Milton, they had for some time carried on an extensive business, and Wilkinson was their manager. CLARKSON admitted lie was not within the scope of the statute ; but he hoped, on obtaining further evi donee, to make out a tangible case against some person. All he could now ask was that Mr. Livingston would undertake to appear at the end of a fortnight. Mr. Livingston said he was anxious to clear his cha racter from suspicion, and he would readily undertake t o appear. The hearing was then adjourned. BOW- STREET. A country girl, about 20 years of ar named Ann Dunn, was charged with stealing a male child three weeks old, the son of a porter in Covent-garde n Market, named Dawes. The particulars of the case have ap peared in The Sun. The mother of the child stated that on the evening of the 20th of March she and her husband w^nt into the Sugar Loaf public-house, in King-street, Drury-lane they sat in the tap-room. The prisoner earn e in ;; I after, accompanied by a soldier. They all drank,nt, ther, and th e p r i so n er t oo k a grea t d e al of notice et "40 ness's child, and occasionally ill nursed it. Witness the tap-room for a few minutes, leaving the infant "ti, prisoner's arms. O n h er return, she found tha t the Ile, soner had left the, house and taken the child wit h bo ti Witness saw no more o f h er un til Saturday, whe n she and the child w ere b roug ht t o thi s Court. at Mrs. Jane Hayw ar d s t a t e d th a t she re et . er Croydon. On Tuesd a y even i ng s h e saw the prise:oo, at Croydon, sitting on th e s h a ft o f a cart and 015 apparently in great di s t ress . Witness pu t a the questions to ber, in ans we r t o which she sta te le? , the child was her own, and that she had js t rdio , Lambeth workhouse with it, because the P I wet wanted to keep the child there and send her out t° llo , nurse. She afterwards admitted that the child was n °t s hi and, in consequence of the prevaricating aeo ulits bm is; gave of it, witness gave information to the police, ~006 previously taken prisoner to the Anchor pub lie- 'O , where she gave her some refreshment. The peliceco who apprehended her, said she had admitted tha t the., het was not her own, and said, that a woman had le ft it i!.joe, possession at a public-house in King-street, The mother of the child left it with her in the OP t ijoi saying, that she would return in a few minutes., r od she did not return, and that she (prisoner) being I °, o s ) and not knowing what to do, took it to her moth e , r e i‘ her advice. Her mother advised her to take it s he London, and endeavour to find out its parents ; ifen shy was on her return to London, for that purpose, yr , was apprehended. When seen by the witness,o ro; Hayward, she had sat down on the shaft of a ea r fst d' herself, being very tired. She had no intention f isi l ing the child, and had taken every care of it eel' she had had it. She was fully committed for tria' QUEEN-SQUARE. Late Thomas Carter, an assistant grave-digger at , St. e oo l ' church, Chelsea, Tv/is-again placed at the bar it)r„ij, thr nation upon a charge of having despoiled ne s ,.;,d i ftV Drurytii, whole of the co ffi ns deposited in the cataceoliP above church of their brass ornaments, hantiles',;h the scription-plates. The charge originated tb r iv sexton going down into the vaults and accidentsa, 0;4 covering the depredation that had been conuai tte l 0 3 0 as Carter had often been seen in them when be 10 1 business, he was given into custody on suspiei ° ":b e en' also Hillier, because it was thought he could not tirely unacquainted w ith th e other's movelneats..oo evidence, which was exceedingly lengthy, w e ' s down in the clerk's office. The Solicitor, who attended on behalf of the pons to said there was sufficient evidence, in his ° P t i o n i warrant the commital of the prisoner at once A . t o c 74 gate, but a point had arisen to , which he wish .A e ", a s the magistrate's attention. The churchwa rd e n s r f doubtful they alone would be sufficien' tt ors''' secutors, and thought that the relatives or exe e , it those deceased persons whose co ffi ns bad been ° e !,`oo .l should also prosecute ; he was borne out in th a t by the. decision of Judge Hale, in a case iv i b i e rtor i t e coffins were stolen from St. Andrew's Church, bo ot h b e Mr. GREGOR= referred to the case, and,tn e .s e e was of opinion that the churchwardens woui",,, e et, ff ' l sufficient as prosecutors, still he was willing, '" of solicitor's views, and allow time for the orni ° ' to to Bodkin, the counsel they intended to engag e ' 0 taken. rat e r 1) The witnesses were then bound over g y to _pro3: A o e the prisoner %%ill be brought up again on Thtirj-- SPORTING INTELLIGE N CE ' „ HUNTING APPOINTMENTS. , ta rA Essex Union hds., Tues., Danbury Griffin '+ PA , Langdon Wells-1, Essex and Suffolk hds., T ues ., St. O s yth Be rr i ; • Ragdon. 'Of Mr. Tudway's hds., Tues., Yarnford Gat e ' Tadhill House. • e ; Herefordshire Ms., Tues., Hope Turopik 3 Wormelow Turnpike-10. li''' United pk., Tues., Pentre W oo d ; S a t., Radn or o tr Wheatland hds., Tues., Muckley Cross ; Fr i. ' r Hill. k . 111 Montgomeryshire hd s ., T ues . an d Thy., n't- diarth ; Sat., Llanertul Village-9. 1 ' Tivyside hds., Thur., Lechryd Bridge-1 0 . goo - The Devon and Somerset stag hds., Tues.; Fri., Porkead Gate, Cothelstone--10f. _ A Ti t East Sussex hds., Tues., Abbot's Ww" ' ,11' Isfield Bridge ; Sat., Alfriston-114. ll ~. Sir .John Cope's hds., Wed., B ra dfi e ld ; -' l.- ;,, J. 1 ,, place-11. I i V t r , • Titcham hds., Thurs., Halfway House, Clo' c g o le tt i East Kent hds., Tues., Clambercrown ; Fl . '„,,' ,1 3 ` 1%. East Essex hds., 'rues., Crouch-green ; 1 1111 ' - ' .il Hall ; Sat., St. Ann's-10i. t .._ O r Puckeridge hds., W e d., G reat H a l es ; Sll-1 n,, 41 , —1 oi. gl l `. l Heythrop hds.,Wed.,Wileot ; Fri., Potter's fi at`'` Hambledon hds., Wed., Southwick Fri. ' "" 1 ; I,' Common. do r, ~ b Vine hds.,Thur.,Bradl e yW oo d ; S at .,West ri coo" Sir W. Carew's hds., Wed., Stover ; Sat- , oi Wood-11. cat ,C°' Atherstone hds., Wed., Str e tt on v ill age ; . ii ,,J., Gate, . 11; Duke of Rutland's hds., T ues ., Aswarby 1.i • 3 , V JO G ut M e Croxton Park-10i. ro. cite , r. Foljambe's hds., T ues ., A ston H a ll ; ' rf l . Holderness hds., Tues., Everinghs,m; Tht l°l ,I Barton ; Sat., Nu n b urn h o l me - 11. V Sinnington har., Tu es ., T y l as B r id ge ; Cri:., I 1 (1 1 ,' Hill-10. O Corner Bedalehds., Tues., T an fi e ld ; Fri. , Scotch C OI. Mr. Watson's hds., Tues., Widd;ington ill ; fa t' East Choppington-10. Perthshire hds., Tues., Delvine House ; 11. ' i ' " rose— I O. kil' ; V Sir M. W. Ridley's hd s ., W e d.,. Nunn,' Id' Morpeth, High House ; Sat., Plessey Cheeks-- THE MARKETS COUNTRY CORN MARK Wheat. Barley. Oats. Bra g yg. • a ; 4...mr. 6 mar ,/ Per Quarter. 8. to s. s. to a. a. to s. t 044 / Abingdon ... 57 72 25 36 211 31 35 , 41 Andover 53 65 26 30 26 26 46 40 is I Banbnry 56 66 32 40 29 33 36 / Basirgstoke 54 6' 4 32 37 24 28 4 3 44 / Cirenc'ster 59 70 25 35 22 3 1 43 'oventry — 61 24 29 20 i 6 A' 44 tJaventry Derby Bowden 63 — 3, 18 45 1 P llungerford 46 73 29 37 25 30 40 / Halton Maiolenhead 52 75 32 35 25 31 SP, 401, / Nottinghain 54 €8 23 28 19 24 Wantage 63 7d 30 34 30 32 30 / Warwick - 43 Winchester 76 36 23 York 5B 64 30 36 17 22 3 0 el , p' 1. d Per Bushel s.d. s.d. s.d. s. d. s.d. s. d. A 7 0 Birmingham 7 0 0 6 3 6 4 6 9 6 4 0 5 o s, te NEWCASTLE CORN EXCHANCL V 0144,1, 5. 4 1 sal. s. d.i I s•- A . y 0 , 96 4 0 1 5 0 _ -..N EXCHANOF'IOiIt ( gs Wheat, Northumberland 5_x.551...••" f 2. Pf 4 ,o , .---- Norfolk and Suffolk ... ..... --- Berwick and Scotch ........ -- Foreign ...„..... bill 3. 62-**** ..4.,./* Rye, Norfolk and Suffolk 5 0 5. 325...«"--,•,„..5. .-- Foreign I, Barley, Malting, Norfolk and Suffolk 295. 305..••• .. .... 5 ',,5. --- Grinding and Feeding Malt, Norfolk and Suffolk 465 f2s ...... ... 4.,.. „ Beans, small --- Tick 3B .* a. s .... ._5.,j, -- - . Pease, White' --- Gray 31s. 36•••••" • ....s• "1.1 Oats, Northumberland, Potatoe ... --.- Feed lFs. ;20, ..... ....., . 43 5 .. 47L ...... re op Flour (per sack) EDIN Wheat. First 698.0d Second 6O 0 third 59 0 1111 UH C Barley. 01. 30 0 :al 0 EN E T. ,eOl. Oats. (ki • 325.84. c 6 20 0 (11. . - 51. l& o P I , erage price of Wheat .... ~,, , i PRIORS OP PROVISIONS. a'C',',. if V ' i ' l ° US, 5(I. to Os.7d. Freshßutter, .... ojo r 1 0 5 0 7 Salt Ditt0........""06 i^ 0 , 0 ---,...- 0 7 010 Ditto, per VAL.' 9 6 1 , , 0 Porg-----........ 0 5 0 7 Eggs, per do s '' 8 ° l ' ° Lamb, per qr. ......12 0 14 0 OatStraw(kpi.).• 9 0 1 0 fallow, cwt.......... 39 0 42 0 Wheat Ditto... 0 0 i Quartern Loaf.... U 111} 0 9 Barley 1)100..... 0 jil Potatoes,l4lb. ....... 0 0 0 5 Hay, per5t......"* . „, r 1 0 , „ 1 1 1 EDINEURtiIi MEAL MARP' - 'I4ID• P I Per Sack of 280Ib. Imp. First Oatmeal Second ditto.— ..-- 8a1eymea1.........- 41 1 11350 000 P•ss era eal I 8 0 Peasemeal. .... p ,Pot Barley from 30s. to 495. Per sae Second First ßaie r yl a t °e ra d: a S I 1 n t t t: e o p . a . e . 1 .: . •.. °. ..70 1 .. .........-::::::: ::., V° o 1 j Beef, per to. Mutton, • CORNWALL MARKET S ' (Calculated at 24 gallons to the bushel', 04 0. 4 i , e Wheat. Truro d. to a. d. I. d. to s. d„. 0 0 0 7 6 0 3 0 e Relstene 7 0 3fl ° '/ St. Austell 0 60— 0 91 1 sodmino 6 A 4 -; 0 Liskeard 0 7 6 0 3 6 0 0 t Latanceston — 0 76, 3 0 3 6 Camelford 6 8 8 8 7 a 0 S Penzance. 7 4 0 6 v ..tr 'et/ o 1) BIRTHS. , IdY 0 0 ' ig On the 27th ult., at Chertse Surrey, tue, a of $ of t nant-Colonel J. B. Hearsey, 6th ' Bengal Cavile,too, On the 31st ult , the lady of Captain G. li' , clot/ Mountaineer, of ...son. , los of 0, On the Ist inst., the wife of Mr. E. J. ‘ 181. " ' 0, ter-buildings, Walworth, solicitor, of a son• pq., of On the Ist inst., the lady of George Pout, ode Albany-street, Regent's-park, of a son. FP r srd F . ~ On the Ist inst ., at Gower-street, Mrs. Ed° g oi l ' of a daughter. u „ r well. ' A On the 2d inst., at Champion-grove, Con.— IV the lady of Frederick Cowin, Esq., of a daught e : are til e i On the 2d inst., in Charles-street, Berkeley-K Mrs. Henry Baillie, of a son / 1 1 5, 0 London : Printed and Published by 'HURD° 11 No. 112, Strand, at The Sox Ogee, No. the County of Middlesex, Monday, April 4, LO Tr and bar N°l • . ra n s tartin , rr eV' Lond:)at t , 4 . h t 4 l , l t r nour 4 th April SHIP, are. n Am w.dne sday P - r %YE / ,° 11 1.0( YAlim o ULL • tbiN i t ardav, t 4, 16, o7 1 ) (1 , nWCA 7 v u Nr s }. TO .oftes tlsecure rir eu s and UTIoN i%lra. Henry Baillie, of a sort____ MARRIED. ell? On the 3d of January last, at St. Georges, .1 111 " ° pq.„., 10 01 Joseph Hodge, Esq , eldest son of Joseph Hodge , o f v Miners' Bank, Truro, to Helen Emily , daughte' Baldie, Esq., of Frith-street. Ar ib 9 l On the 30th ult., at the British Embassy , Part. calf Tooke, M.A., of Harley-place, London, to IslyroP m " • O of Captain Levesconte, R.N. fft'lP n the 2d inst., at Clapham, Howard Fletcbertt Walsall, Staffordshire, to Ann, only d au g hter of d e tirwik, Esq., of Walton, Rainorshire. e, the 11 On the 31st ult., at St. George's, Hanover-sqlOthe Octaviu, Duncombe, M P. to the Lady Emily Car c w or. bell, eldest daughter of the Earl and Countess of Ca d ,ll l f' DlED.the the 26th ult., Carolina Susannah, relict o f Patrick, Esq. On the 27th of March, at New Ormond-street, Sulsib of the late Mr. Robert AIOSS, of Great Oakley,.Easej„ id A On the 30th ult., in Henrietta-'street, Dubl .n, 0 11 wife of Charles Edward Pitcher, Somerset, As* On the 30t1. ult., at Marriott Vicarage , of the Rev. Joseph Cross, Vicar of that parish. On the 30th ult., at Hackney, David Blissett, op' On the Ist inst., Mary, the wife of Mr. Thotom Sun-street, Bishopsgate. On the Ist in s t., at Blundeston Parsonage. 5 „,.4 8 ` ' Pre.ton Cory, Esq.. Fellow of Caius College, Car a " - -114111.10