The Sun. — London, England, 1856-01-21 00:00:00

VIZ CENTRAL AMERICAN qViSTION. The Washington Daily Union of the 3d inst. pub lishes the documents from the Department of State, transmitted to Congress by the President of the United States, which relate to controversies with Great Britain respecting the proper construction of the Clayton and Balwer Treaty. Of these papers,which occupy 22 columns Of that journal, we subjoin a brief abstract. In a despatch dated, " Department of State, Washing ton, July 2, 1853," addressed to Mr. Buchanan, Mr. Marcy states that Great Britain has fora long period had possession of a district of country on the shores of the Bay of lionduras, called "The Belize," the right she has to hold it being sterived from a grant by Spain, and being limited to a single purpose, with an express prohi bition against using it for any other. " A possession so restricted as to its use," says Mr. Marcy, " could never be considered a British colony. While she confines her self to the boundaries specified in her treaties with Spain in 1783 and 1786, and uses tie district or country de scribed only for the purposes stipulated therein, we have no right to complain that she is infringing our policy; but when she extends her occupancy by encroachments far beyond the prescribed bounds, and changes its tenure by exercising over it civil authority, a very different character is given to this settlement ; it then becomes a new colony on this continent." Mr. Marcy delares that since the acquisition of California Great Britain has manifested a more matured design to change the Spanish licence to cut dyewood and mahogany at the Belize into a British dominion, and goes on to state that the cha racter of the British settlement at the Belize is shown by acts of the British Parliament, passed in 1817 and 1819, which expressly admit that Belize is not a British dominion. "In 1826," he says, " Great Britain renewed in her treaty with Mexico the special grant made to her by Spain in the treaties of 1783 and 1786, to enter into and occupy the Belize upon the same terms and with the same restrictions as those Imposed upon her by Spain. The United States while they concede that Great Britain has rights in the Belize, positively deny that the Belize is a British pro vince, or any part of the British dominions ; and in maintaining the policy referred to they are bound to re sist any attempt to convert it into a British colony. " The protectorate which Great Britain has assumed over the Mosquito Indians is a most palpable infringe. ment of her treaties with Spain, to which reference has just been made ; and the authority she is there exercis ing under pretence of this protectorate is in derogation of the sovereign rights of several of the Central Ame rican States, and contrary to the manifest spirit and in tention of the treaty of April 19, 1850, with the United States. " Though ostensibly the direct object of the Clayton and Bulwer Treaty was to guarantee the free and com mon use of the contemplated ship canal across the Isthmus of Darien, and to secure such use to all nations by mutual treaty stipulations to that effect, there were other and highly important objects sought to be accomplished by that convention. The stipulation regarded most of all by the United States is that for discontinuing the use of her assumed protectorate of the Mosquito In dians, and with it the removal of all pretext what ever for interfering with the territorial arrangements which the Central American States may wish to make among themselves. It was the intention, as it is obviously the import, of the treaty of April 19, 1550, to place Great Britain under an obligation to cease her intrepositions in the affairs of Central Ame rica, and to confine herself to the enjoyment of her limited rights in the Belize. She has, by this treaty of 1850, obligated herself not to occupy or colonise any part of Central America, or to exercise any dominion therein. Notwithstanding the stipulations, she still asserts the right to hold possession of, and to exercise control over, large districts of that country and important islands in the Bay of Honduras, the unquestionable appendages of Central American States. This jurisdiction is not less mischievous in its effects, or less objectionable to us, because it is covertly exercind (partly, at least) in the name of a miserable tribe of Indians, who have, in reality, no political organisation, no actual government—not even the semblance of one except that which it created by British authority and pheld by British power. "This anomalous state of things is exceedingly annoy ing to the States of Central America, and but little less so to the United States, for through the Bay of Hon duras and across some of these States lies one of the most desirable routes to our possessions on the Pacific. This interference, it will be recollected, did not assume a marked character until our acquisition of California. " Great Britain should be frankly assured that the po licy to which I have alluded, and to which the United States mean to adhere, is exclusively political. As re lates to commerce, this Government neither aiges at, nor desires, any advantage in our intercourse with the na tions on this continent which it would not willingly see extended to the whole world. " The object which it is hoped you may be able to ac complish is to induce Great Britain to withdraw from all control over the territories and islands of Central America, and, if possible, over the Belize also, and to abstain from interweddling with the political affairs of the Governments and people in that region et the world That object is the more earnestly desired by the . United States as it is apparent that the tendeney of events in that quarter is to give a foothold to British power there, in contravention of the policy which this Government is resolved to sustain. " With your ample knowledge of the facts, it is be lieved that it will be easy for you to satisfy the Govern ment of Great Britain that it has no right to intervene in the political affairs of Central America, founded upon any dominion she can fairly claim in any part thereof, and that no obligation of duty or interest is imposed upon her to become a volunteer in the matter." Mr. Marcy then proceeds to define his views of the rights actually possessed by Great Britain, under the treaties of 1783 and 1786; and, after giving a summary of a debate which took place in the House of Lords, with reference to the latter treaty, on the 26th of March, 1787, he thus winds up his despatch : " Nothing could be more fatal—not the treaty of 1786 itself—to the pretensions set up by Great Britain for her self and the Mosquito Indians than this debate, and the vete on the motion to censure the treaty of 1786. The Lords who supported the vote of censure by the Admi nistration for having made the treaty assert, it is true, that Great Britain and her ally, the Mosquitos, had rights before the treaty of 1786, but admit that these rights were given up by that treaty. This position destroys the pretensions of Great Britain, both for herself and the Mosquitos, of having rights there after that treaty. On the other hand, Lord Thurlow, in his defence of the Ad ministration, denied all claims on the part of the Mos quito Indians, as well as on the part of Great Britain, except what was given by the clause relative to the Be lize ; his position, which was concurred in by nearly the whole House of Lords, is, therefore, equally fatal to these pretensions of the British Government. In one view or the other, the vote of the whole House of Lords is an ac knowledgment that Great Britain, after 1786, had no rights whatever in Central America, or in that vicinity, except the limited usufruct to a small tract of country — the Belize—not claimed as a part of Central America, and that the Mosquito Indians had no sovereign rights is any territory whatever. "The acts of Parliament show that Great Btitain had no dominion there ; none even in the Belize ; and by four treaties—three with Spain and one with the United States (that of the 19th April, 1850) —she has precluded herself from interposing in the affairs of Central America, I therefore trust you will encounter but little difficulty in inducing her to abandon unfounded pretensions, and to respect those solemn treaty stipulations." On January 10, 1854, Mr. Buchanan, addressed a de spatch to Mr. Marcy, in which be stated that he had bad a long interview with Lord Clarendon at the Foreign-office, when the noble lord informed him that belled presented to the Cabinet the suggestion of the American Government that Nicaragua should treat the Mosquitos within her limits as Great Britain and the United States treated their own Indians under similar circumstances. After some discussion on this subject, Mr. Buchanan adds that a discursive and rambling conversation took place, embracing the Ruaten and Belize question, the Clayton and Bulwer Treaty, and other matters, in the course of which Lord Clarendon stated distinctly that that treaty was, in the opinion of the English Government, entirely prospective in its operation, and did not require them to abandon any of their possessions in Central America. " In regard to Belize," Mr, Buchanan says, "there was not the least appearance of yielding on the part of his lordship. He repudiated the idea with some warmth that any person should suppose they had surrendered this set tlement under the Clayton and Bulwer Treaty. The time pan therefore arrived when it becomes indispensable that I should receive the President's instructions on this point. In forming his opinion, it may be worthy of considera tion that the British have been in the actual posses sion of Belize, under treaty, for more than 70 years ; that no period was fixed when they should withdraw from this possession ; that Spain declared war against Great Britain on the ,11th of October, -1796 ; that au attack was made from yuca.tan on Belize in 1798, which was repelled by the British settlers ; and that for nearly a quarter of a century it has been under a regular colo nial Government without attracting the notice of the United States. A statement of the views of the-United States' Go vernment with reference to the various questions in dis pute, dated Jan. 6, 1854, was placed by Mr. Bueleena n in the bands of Lord Clarendon ; and in a lenghty reply, t r ansmitted by t h e no b le E ar l to th e American Minister on the 22d of May following, he observes that the sub stance of the case submitted to her Majesty's Govern ment by Mr. Buchanan may be briefly stated as follows :- 1. That Great Britain, prior to April, 1850, was i n possession of the whole coast of Central America from the Rio Hondo to the port and harbour of San Juan d e .Nicaragua, except that portion of it between the Sarstoon and Cape Honduras, together with the adja cent Honduram island of Ruatan. " 2. That the Government of the United States does not understand under what title Great Britain, having abandoned the graatar part of those possessions in 1796 resumed them eubeequently ; *or does it know psee,em y at what period the protectorate of Great Britain over Mosquito was re-eetabliehedS the first intimation which the United States' Government had received on the sub ject being from an American agent in 1842 ; and that, moreover, Captain Bonnycastle and other authorities hail never represented the Mosquito share as extending as far as the river and town of San .Than de Nicaragua, which latter the Spaniards had considered a place o f much importance and the key to the Americas. " 3. That it appears to the United States' Government that Spain, in virtue of the treaty of 1786, had a right to object toGreat Britain establishing herself on the Mosquito coast or assuming the protectorate of Mosquito ; and that Great Britain had, by her treaty with Mexico, recognised that the former colonies of Spain stood in the same posi tion with respect to other States as Old Spain herself, and inherited the advantages of the azalea treaties of the (nether country; that the United States' Govern. THE SUN, LONDON, MONDAY EvENlr4G_ JANUARY 21, 1856. meat had always contested the claim of Great Britain to all the possessions held by her in Central America, with the exception of that portion of the settlement of Belize which is situated between the Rio Hondo and the Si bun ; that it had always resisted the right of Great Bri tain to establish a protectorate over the Mosquitos; and that it had learned with great surprise and regret that the British forces had in 1843 expelled the Nicaraguan authorities which held the port and town of San Juan (le Nicaragua in virtue of the old Spanish rights, and had then heisted thereupon the flag of the Mosquitos. " 4. That Mr. Monroe, when President of the United States, had in 1823 announced in a public message to Congress that the American continents were not hence forth to be considered subject to colonisation by Euro pean Powers. " 5. That no claim on the part of Great Britain to act in the name or under the authority of the Mosquito In dians could be well founded, inasmuch as that race, even if never conquered by Spain, were savages who, accord ing to the practice and principles of all European na tions which had ever acquired territory on the continent of America, had no title to rank as independent States in the territory they occupied, but had a claim to mere occupancy thereon, such territory being the dominion of the discoverer of it, or even of the discoverer of territory on the same continent, though far distant from it, by whom alone this claim to mere occupancy on the part of the Indians was to be extinguished by purchase, as the advance of the white settlements rendered it necessary. " And, finally, that Great Britain, having declared by treaty in 1850 that she would neither colonise, fortify, occupy, nor assume dominion over Mosquito, or Central America, was thereby, at all events, bound to withdraw her protection from the people and territory of the Mos quitos, and, moreover, to deliver up Ruatan, which was an island belonging to Honduras, a central American State, but which, nevertheless, had recently been colo nised and occupied by Great Britain." With these positions the Earl of Clarendon deals in a despatch which fills four columns of the Daily Union. The noble Earl says " that Great Britain has never held any possessions whatsoever in the Mosquito country, although she undoubtedly exercised a great and exten sive influence over it as the protecting ally of the Mos quito king; and that the United States' Government will, it is apprehended, scarcely expect that Great Bri tain should enter into any explanation or defence of ber conduct with respect to acts committed by her nearly 40 years ago, in a matter in which no right or possession of the United States was involved." With respect to any right or any interference on the part of the Government of Old Spain respecting the Mosquito protectorate, Lord Clarendon observes that since the peace of 1815 that Go vernment has never raised any question on the subject, and that no remonstrance was made by any of the neighbouring republics which have successively risen in America on the ruins of the Spanish empire for many years after the protectorate of Great Britain over Mos quito had been a frost well known to them ; and, more. over, that those remonstrances having been made, with similar pretensions, by several of these republics, ii the Mosquito Indians were withdrawn altogether from the portion of America which they now inhabit, it would still be a question on which of the claimants the territory thus left unoccupied would of right devolve. Lord Clarendon states that Mr. Buchanan is mistaken in thinking that the United States' Government has always contested and resisted the position assumed by Great Britain on the Mosquito Coast, for :that although the United States were informed of the position of Greatßritain with respect to Mosquito in 1342, there was no trace of their having alluded to the question in their communications with her Majesty's Government up to the end of 1849, and that even with respect to the capture of San Juan de Nicara gua (now called Greytown) the United States' Minister in London was not authorised to take any step, nor even to afford to the commissioner from Nicaragua the benefit of his counsels and good offices thereupon. Tae despatch says : " With regard to the grounds on which her Majesty's Government made the capture of San Juan de Ni caragua, in 1848, the desire of her Majesty's Govern ment to avoid all subjects of controversy in which is is not absolutely necessary to enter restrains it from here adverting to the documents which stated the reasons on which her Majesty's Government came to the resolution it at that time adopted ; and indeed, as those documents were laid before Parliament and communicated officially to the United States' Government, it would be super fluous now to recapitulate their contents. " With regard to the doctrine laid down by Mr. President Monroe in 1823, concerning the future colo nisation of the American continents by European States, as an international axiom which ought to regu late the conduct of European States, it can only be viewed as the dictum of the distinguished personage who delivered it ; but her Majesty's Government can not admit that doctrine as an international axiom which ought to regulate the conduct of European States. The doctrine with regard to the incapacity of the Indians to exercise the rights of sovereign Dowers must also remain a doctrine on which each State . which has to deal with such Indians must be free to exercise its own policy, and to follow the dictates of its own con science." The noble earl points to Liberia as the example of a flourishing' independent State, composed chiefly of ne4roes from the United States, and observes that Great Britain in her own dealings with Indiana has recognised their rulers as independent chiefs,lwhile in her treaties with fo reign Powers she has spoken of their tribes as nations, and stipu'ated for the restoration of their possessions. O n these topics, therefore, her i Majesty's Government, without seeking to impose any opinions on the United States' Government, claims a right to hold its own opi nion.. " Tile one remaining subject to be discussed, " Lord Clarendon continues "relates to a question in which Great Britain and the 'United Stites are both directly concerned, and in regard to which it is a matter both of honour and interest that they should avoid all misun derstanding or disagreement. This subject is tke right fill interpretation of a treaty engagement to which Great Britain and the United States are parties. " Mr. Buchanan lays it down as a fact that Great Britain held the sovereignty of the Mosquito coast prior to 1850, and he then states that Great Britain still con- tinues to hold this sovereignty, although the treaty of 1850 prohibits her from so doing. But Mr. Buchanan confounds the two conditions of a sovereignty and of a protectorate, and under this error treats the agreement not to colonise, nor occupy, nor fortify, nor assume nor exercise dominion over,' as including an agreement not to protect. _ . . With respect to sovereignty, Great Sritain never claimed, and does not now claim or hold any sovereignty in or over Mosquito ; but with respect to the protecto rate which Great Britain has long exercised over Mos quito, her Majesty's Government asserts that the treaty of 1350 did not, and was not meant to annihilate such protectorate, but simply to confine its powers and limit its influence. The noble earl, after reminding the representative of the United States that the spirit of the treaty tnuet al ways be inferred from the circumstances under which it takes place, and that the true construction of a treaty must be deduced from the literal meaning of the words employed in its framing, proceeds to describe the cir cumstance under which the treaty of 1850 was concluded. He observes that, after expelling the Nicaraguans from Greytown, Great Britain could clearly engage herself to the llfnited States to do all that was required respecting the construction and protection of any canal communi cation across the isthmus, to be enjoyed on equal terms by'all nations, and she should also limit the powers of her protectorate over Mosquito, so as to remove all sus picion or possibility of her using it in any manner that would place such canal communication under her exclu sive authority and dominion. nue, when the dra sin g up of a treaty afterwards took place, the object of the British negotiator, and it must be presumed that of both negotiators, necessarily was to draw up such a convention as, without conceding any specific point en which one party could not in honour yield, would make such concessions on all other points as the other party desired ; and if the convention in question be referred to, it will be seen that it is drawn up care fully, in such a manner as to make it a matter of indif ference, so far as the canal is concerned, as to whether the port and town of San Juan are under the modified protectorate of Great Britain, or under the government of Nicaragua. Moreover, in drawing up this treaty, both Mr. Clayton and Sir H. L. Bulwer referred to the notes which had passed between. Lord Palmerston mad Mr. Lawrence, and even made use of the precise terms which had been then employed ; from which it must of neces sity be inferred that they meant to transfer to their con vention, with the words which they borrowed, the mean ing which bad previously been attached to those words in the documents from which they extracted them ; and a reference to such documents w ill a t once s h ow th a t _ _ Mr. Lawrence, while he asked her Majesty's Govern ment whether it meant to occupy, fortify, colonise, or as sume or exercise dominion over Mosquito, did not allude to the protectorate of Great Britain over that country, and that Lord Palmerston, in declaring that her Ma jesty's Government did not intend to do any of these things, expressly left the question concerning the poli tical relations between Great Britain and the Mosquitos untouched." _ . ......_ __ With regard to the literal meaning of the treaty, Lord Clarendon observes that it is evident it clearly acknow ledges the possibility of Great Britain or the United States affording protection to Mosquito or any Central American State, and that the intention of the parties was not to prohibit or abolish, but to limit and restrict, such protectorate. The noble earl further says that it was never in the contemplation of her Majesty's Govern ment, or in that of the Government of the United States, that the treaty of 1850 should interfere in any way with 1 her Majesty's settlement at Belize or its dependencies ; and he sh ows i n some detail that the pretens i ons o f ; I Great Britain to consider Ruatan and &mac:ea de- ' pendencles of Belize were of long standing, and existed certainly at the period of the treaty of 1850. The followir, are the conc l u di ng paragrap h s o f th e noble earl's despatch : " Her Majesty's Government can hardly anticipate a ny difficulty at this time with the United States re specting the continental establishment of Honduras, the limits of which, in 1850, were so well known and can be en easily ascertained, and which will not he extended ; but bacini,- shown that its pretension s to the islands of IRuatan and Bonacea are of no recent date, and that they were unquestioned by the United States' Clovern ment iu 1850. Her Majesty's Government cannot ad mit that an alteration j , the internal form of govern ment of these islands is a violation of the treaty, or affords a just cause of remonstrance to the United States. " There are, at all times, two modes of dealing with matters of business between nations—the one calculated to excite mutual irritation the other to mitigate it—the ; ' one tending to prolong and increase differences, the other to diminish and remove them. I " The latter is the mode which her Majesty's Govern ment earnestly desires in the present instance to adopt and to sae adopted, for it can hardly be LecesEary to say that there is no Government with wh ic h t h e peop l e and Government of Great Britain more sincerely desire to live in intimate and friendly relations than that of the United States. It is in accordance with the spirit which her Majesty's Government thus distinctly avows that her Majesty's Government proposes to that of the United States that the two Governments of Great Britain and the United States should at once endeavour to come to some friendly understanding as to the Government which should be definitely formed at Greytown, in order to admit of the Mosquito authority being withdrawn therefrom ; and as to the engagements which such Go vernment should enter into with regard to the claims of Costa Rica and the future non-molestation of the Mos quitos ; and that the two Governments should endeavour in the same manner to come to some friendly under standing as to the mode by which protection may be most effectually afforded to the Mosquito Indians. " It is the desire of her Majesty's Government not only to maintain the convention of 1850 intact, but to consoli date and strengthen it, by strengthening and consolidat ing the friendly relations which it was calculated to cement and perpetuate. Her Majesty's Government re grets that any misunderstanding should have arisen with respect to its terms, but it entertains the firm be lief that by the explanations it has now given, and the proposal it makes, that misunderstanding will be com pletely removed." The elaborate " Remarks" of Mr. Buchanan upon this statement occupy five olosely-printed columns of the American journal, but the demands upon our space ren der it impossible for us to give any summary of his reply. Mr. Buchanan says, at the conclusion of this lengthy document, " the Government of the United States most cordially and earnestly unite in the desire expressed by her Majesty's Government not only to maintain the convention of 1850 intact, but to consoli date and strengthen it, by strengthening and consolidat ing the friendly relations which it was calculated to c e ment and perpetuate." Under these mutual feelings, it is deeply to be regretted that the two Governments entertain opinions so widely different in regard to its true effect and meaning. INCOME TAX BEFORM. GREAT MEETING IN BIRMINGHAM. BIRMINGHAM . , Saturday.— A town's meeting for the purpose of taking th,above important subject into con sideration was held in the Town-hall here last evening. A few days since a requisition, numerously signed, was presented to the Mayor (T. R. T. Hodgson, Esq.), and his worship instantly signified his compliance with the request made to him by convening the meeting. The attendance was very large. In the unavoidable absence of the Mayor, the Deputy-Mayor, ARTHUR RvnaND, Esq., presided ; and in a few brief sentences opened the business of the meeting. Mr. MUNTX, who was very warmly received, said he had had good opportunities of judging of the working of the tax. Many of his constituents, especially those who might be said to belong to the working classes, bad called upon him, produced their books, and shown him that repeatedly they had had to pay for what they never earned, becalms, being charged with the tax, they bad no remedy or redress except they exposed their books— (hear)—and not only exposed their books, but exposed them to men in the same trade who were commissioners, exposed them to the very banker by whom they existed, and who might find something in their books which would induce hire to put an end to their career as trades men by not making the advances on which their credit depended. (Hear.) This was what he called a denial of justice to every man. He had seen cases in which a man was surcharged three times, and yet not able to have redress because he dared not show his books. (Shame.) It was bad enough to rob a man at night in the open air ; but to make a man rob himself by a vile, in , quitous law was ten times worse. (Cheers.) The man who was robbed by another had the chance of being able to defend himself, but the man who had only the choice of x obbing himself to prevent his being ruined alto gether was infinitely more to be pitied. Thee, again, a man with a casual income is charged every year accord ing to a certain estimate, whether he gets that income or not. A man who hold annuities is el arsed the same as the man who holds bona fide stock. (Hear.) Sush a thing was a fraudulent transaction—he could not call it by any other name—(cheers)—and any government who supported such a law merely because it was an easy way of extracting a large amount from the people's pockets, part justly and part unjustly, was not deserving the confidence of the people. (Applause.) He knew it would be said, " Oh, these people want to oppose the Government ; they want to get rid of the war." Now, he thought every one in Birmingham ought to know that he could not be chargeable with any such intention. (Hear.) He had supported the war because he believed it to he a war of justice, a war of necessity, upon which the independence and existence of this country depends. (Cheers.) No one would be better pleased than he should be to see an honourable, a firm, and a lasting peace se cured to the world, provided the dignity of England was preserved in securing it. Give him a peace of this kind and he would accept it, but he should never submit to one which would only give a little breathing time to our enemies, and oblige us ere long to begin everything dc novo. (Cheers.) A few men meeting together for a few hours could make a just and equitable tax upon property. Ile proposed in the House of Commons that, to get rid , f the inquisitorial power, the wisest way would be to al ow a man to take affidavit that his income amounted to so much. "Oh, but you would be encouraging people to swear falsely," said some one. No; he did not believe anything of the sort would be the result. He would not have a set of commissioners guessing at a man's income ; Le would not call upon a man to disprove this guess by fxposing his concerns to them ; but he would leave it to the conscience of every honest man, and he had too good an opinion of Englishmen so hAT;.va tr,o- ft,. oath they took would he often a false one. (Cheers) He considered, therefore, that at that moment they were bound to call on Government to do away with anything that was unjust. His presence there that night bad nothing to do with the war, but he attended merely be cause he believed that a great number of his townsmen and constituents were placed by this objectionable, un sound, and iniquitous law in such a situation that they must rob themselves to an extent unknown, whilst others are allowed to escape. The resolution he had to propose was, "That in the opinion of this meeting the present sy- tem of levying a tax on industrial incomes is unjust, and that an equitable adjustment is essentially ntcessary ; and that the inquisitorial powers under which the tax is now assessed ought to be abolished." W. SCHOLEFIELD, Esq., M.P. seconded the resolution, and was received with loud cheers. He said, whether we were to have a peace such as we all desired—an honourable and a lasting peace, such as perhaps the cir cemstances which they had read within the last four and twenty hours would lead them to hope for—or whether we were to have a further continuance of that just and righteous war in which we were now engaged—in either case they might depend upon it the income and property tax would remain for many years, even were it not re taintd as a permanent engine of taxation. Now, with retard to the first part of that resolution which referred to the tax as now levied on industrial incomes, as com pared with permanent incomes, one would have supposed it impossible that there would be two opinions.. Here was a man, on the one hand, with an income of 5001., derived from an investment in the funds or in land 5001. for himself, for his children, and for his posterity for ever. Here was, on the other side, a man with 5001. derived from the exercise of his own industry —an income which might fail to-morrow in con sequence of ill health, which might totally fail in consequence of his death ; and yet they would find men who were prepared to tell them that these two persons were in precisely similar circumstances—that the one man is not richer than the other mans—that a man with 5001. a year which might cease to-morrow and a man with 5001. which would be his own, his children's, or his posterity's for ever, were equally rich and equally subject to taxation under this act. (Cheers.) It really seemed almost impossible for any man to entertain such an opinion—(hear)—and he assured them that in meet ing arguments of that kind he was completely non plussed. He (Mr. Scholefield) had heard the late Chan cellor of the Exchequer, than whom ho did not know a man endowed with more extraordinary powers of elo quence and argument, speak for two hours as to their identity, but every man of good common sense would agree that persons of precarious and permanent incomes were persons of different circumstances, An d ought to be taxed in a very different manner. (Cheers ) In what way taxation was to be made equal in regard to the two 1 men referred to might be matter for difference of opi nion. The Income-tax Association, who had called that meeting, insisted upon capitalisation of income as being the best mode of arriving at a just decision on the sub ject. (Hear.) They concluded in their report and pro spectus that probably three years was the utmost value which they could put upon an industrial income —(hear) —whereas the value of a landed income' might be as sumed to be worth 30 years' purchase. He was not going to decide whether three or five years was a proper period for capitalisation, for it was of comparatively small importance. All they wanted to arrive at was, that they should draw a fair and reasonable distinction between the two classes of income. He said that if the Government would at once say, "We will acknowledge the difficulty, and do our best to remedy it," but he (Mr. Scholefield) would not call for a measure completely and accurately just towards every class and individual of this country—for this he believed was perfectly im possible with the diverse interests at present existing. They did not , want this, but they did want an approximation ; and whether it was by capitalisation to extend over three years, more or less, or whether it was by altering the rate of taxation upon these incomes, was, comparatively speaking, of little importance, although he most decid 'edly gave the preference to capitalisation. It mattered little what mode they adopted, but do for heaven's sake adopt some means that the great disparity between these two kinds of income should be remedied. As re,garde I the inquisitorial powers under which the tax was now assessed, the hon. gentleman said that it was well known that individuals making a fair, honourable statement of their income were after that surcharged and compelled to pay. Now, when a man made a fair and just state ment of the income he was earning—to surcharge that man was robbery and nothing else. They might qualify the act of the assessor in any way they pleased, and use milder terms, but he (Mr. Scholefield) could only come to this conclusion, that if they did surcharge him they robbed him, or compelled him to return an amount he never earned, and thereby compelled him to rob himself. He must pay or appeal, and they knew what the appeal meant. It meant this, " You must bring your books, and you must expose the whole of your trading trans actions to the individuals who themselves have commit ted the wrong upon you of surcharging you." The In come Tax Reform Association proposed a remedy that upon appeal a statement of income, supported by oath or declaration of the tax-payer, should be final. This method seemed at the first blush to be a very sweeping one ; it would manifestly open the door to a great . amount of fraud, and every fraudulent man would unquestionably avail hinnself of this method to return his income at less than it really was. (Hear, hear.) But he contended that under present circumstances they did not get at the real amount of a man's income, and that at the present moment deception was prac tised to an extent of which the Govarnment was en tirely unaware, and no possible combination of checks could ever prevent the fraudulent man from . cheat ing the Government in matters of that kind. The question was not how to treat the fraudulent, but the great mass of the community, who were, he believed, beyond the reach of such an example. He was not on the moment to say whether any means could be devised to put an end to the inquisitorial system now existing, but they would ascertain the proposed means from the speech of the excellent chairman of the association—the son of their valued friend Thomas Attwood. The sug gestion of Mr. Attwood that a taxpayer should send in his statement, which should be confirmed by a witness, was worthy of their consideration. Rather than continue the present oppressive and despotic system he (the speaker) would vote heart and hand for the proposal of the In come Tax Association—that every man's income should be that which he declared by a declaration on oath to be l the full value of the income. It had been urged upon him by the association that Mr. Muntz and himself should divide the house upon the question. Without finding fault with the recommendation, he and Mr. Muntz, whose feelings he thought he was expressing, could not pledge themselves to a course of this descrip tion, for discussions in the house take such turns, and become so changed in their ultimate ends, that to divide would perhaps be very improper, for it was very possible it might be used as a party manoeuvre ; and he would not pledge himself. He never had and never would start a subject merely for the purpose of discussion and no thing more. His object was to arrive at a decision. With the single qualification he had named he should fully abide by the recommendation of the committee, and unless something extraordinary arose, he should support his hon. friend Mr. Muntz in dividing the house, and ascertaining who was for and who against them. Mr. Councillor TURNER supported the resolution. He said that Sir R. Peel never intended the income tax to continue, and he believed if Sir R. Peel had been now alive an adjustment of it would have taken place long ago. He was decidedly of opinion that if 9-10ths of the public were put upon their oath as regarded the amount of their income, they would return it to the full amount. (Cheers.) He hoped other towns would follow in the wake of Birmingham, and the pressure from without would then very soon produce a favourable result. He heartily supported the resolution. Mr. FORGHAM also seconded the resolution, and re ferred to the great hardships indicted on the owners of small house property in Birmingham—(cheers)—by the present system. They were more unjustly dealt with by the assessor of property tax than any other property in existence. He was a member of the Landlords' Asso ciation, and might speak on their behalf generally ; and they repea,tgdly complained that instead of paying a pro perty tax of six-and three-quarters per cent., they were actually paying ten or fifteen per cent. in consequence of void houses, runaway tenants, and many other contin• gencies to which they were exposed. Small houses in Birmingham were assessed at the full amount of their rack rental ; there were certain incidental expenses, such as water, rent, and insurance, and although the incur flocs office paid 200 per cent, to the taxes, yet 10 per cent, in addition had to be paid upon small house pro perty, nothing being allowed by the assessors. Members of the House of Commons being great land proprietors escaped this small house tax, and did not feel it ; but it was never intended by law that the owners of small houses should pay for more than their profits, and yet they were rated on the rack rental. (Beir.) The resolution was then put to the meeting, and was carried unanimously amid loud cheering. Mr. Taos. AURELIUS ATTWOOD was the next speaker, and was received with applause. After some preliminary observations, he said that when the bill was introduced by Sir Robert Peel in 1842 all the errors that were now found to exist in it were known ; they were all stated ; they were all urged, and they were all neglected and despised. In fact, if they had a notion that the majority of the House of Commons had troubled themselves about the justice of the matter, be would tell them they troubled themselves about no such thing. They never took the word jestiee into their consideration. They wanted money, and money they must have. (Hear.) After quoting the opinions of Lord J. Russell, the late Mr. Hume, and Mr. Sotheron, M.P. for Wiltshire, as to the injustice of Sir R. Peel's measure, Mr. Attwood read the memorial, which was received with considerable applause. He, therefore, proposed "that the memorial to the Chancellor of the Exchequer, which had been read to the meeting, be adopted, and that the mayor, the members for the borough, and chairman and honorary secretary of the Income Tax Reform Association, with Mr. F. Wills, be appointed a deputation from this meet ing to present the same." (Cheers.) Mr. J. PARTRIDGE seconded the adoption of the me morial. He referred to the case of some friends of manufacturers, who, carrying on a business which hap pened to be unremunerative for a given time, appealed against the surcharge made in respect of the profits which it was presumed by the Income Tax Surveyor must have accrued in that period. The principal went hetore the c commissioners, took his foreman with him, and produced is books ; but one of the board said, " Don't tell us that anybody would, carry on a large trade at a loss," and the words, "You must pay," settled the question. This was net in Birmingham, but it was only what so many of them had experienced : it was the Surveyor who was the Board of Commissioners. A case in point lie mentioned. A townsman of theirs took to a business in May, 1855, and in October he found himself assessed at 0001. in respect of this business. He prepared a state ment to prove that his profits had not been equal to his expenses, and after th;e had heen read Ca Ch. Commis sioners, Mr. Lea said to them, " You can do nothing ; he must pay." He (Mr. Partridge) did not know the names of the Commissioners who were present, but who ever they were it was wrong that they should suffer themselves to be dictated to by a government agent. (" Turn him out," &c.) The Commissioners actually told the gentleman appealing that if he would send in a balance sheet, and a statement of the profit he had on each article he manufactured, so as to prove that he had paid too much, they might return him part, of the assess ment. A return from the income tax collector ! Why, to use a vulgar saying, it was like getting butter out of a dog's mouth. (Laughter.) After some other remarks by Mr, Partridge, the motion was put to the meeting by the chairman and unanimously passel. Mr. Councillor LLOYD, after a brief address, moved the adoption of a petition to the House of Commons, which was seconded by Mr. T. C. SALT, and adopted. Mr. H. H. HORTON asked the chairman's permission to obtain the opinion of the meeting upon the following resolution, intrusted to his care by the Landlords' Pro tection Society :—" That it is the opinion of this meet ing that the system adopted in Birmingham of assessing house property to the property tax upon the gross in stead of the profit rental, and only allowing for voids, is most oppressive and unjust, and contrary to the act of parliament, which professes to charge income upon pro perty at the rate of ls. -Id. in the pound, while by making no allowance for repairs or losses, the owners aro paying upwards of 2s. in the pound of real income." This was seconded by Mr. FORGHAM, and passed nem. Con. _ The business terminated with a cordial vote of thanks to the chairman. The following is the memorial adopted for presenta tion to the Chancellor of the Exchequer :--- "The respectful Memorial of the Inhabitants of the Borough of Birmingham, in public meeting assembled, "Sheweth— " That your memorialists, in common as they believe with her Majesty's Government, the Houses of Parlia ment, and the people, are convinced that the present income and property tax laws are inequitable, Unjust, and inquisitorial. " That your memorialists consider it to be a truism that every man should pay towards the expenses of the state in proportion to the wealth he possesses. "That the present income and property tax laws have taken an untrue and arbitrary distinction for levying taxation between wealth called property and wealth called income, where no such distinction exists, in fact-- both kinds of property being wealth, of precisely equal value, according to their amount, and equally requiring the expenses and protection of Government. Take, for example, two sums of 5001. each, one invested and called property, and the other called income, they are both wealth, both of equal value, both equally beneficted by Government protection and laws, yet the former pays no tax whatever, but only the income or interest of it is taxed at is. 4d. in the pound, while the latter pays the income tax of is. 4d. in the pound on the gross amount ; and thus is one property made to pay about 20 times as much tax a; another of precisely the same value. " That the income tax laws do thus virtually exempt from direct taxation the larger part of the taxable wealth of the nation, namely, all that is not called income, and extort an extraordinary war expenditure from the taxed income alone, which is the smaller portion of the national wealth ; and, as our Government and legislators are selected from th e c l asses c hi e fly interested, either by themselves or their connections in the property thus vir tually exempted, the people are apt to infer that this favoured exemption is not accidental, and they regard it as a gross case of class legislation. " That the evils of this taxation are traceable to the unjust principles on which it is based. Among other anomalies it is assumed to be a tax on net income, whilst the laws re a li se thi s assum pti on i n a few cases except on incomes from salaries and from funded property. Even the income arising from land pays on its gross amount, which is relatively unfair, because of the many necessary deductions in expenses, whilst the income arising from property in houses is in a still worse condition. That the injustice of taxing industrial incomes which are necessarily precarious and uncertain, at the same rate as incomes from fixod property is so generally admitted as to require no comment. "That the unequal pressure of the income tax, and theinquisitori a l un-English mode of its assessment ren ders it odious, and tends to goad the industrial com munity into a state of hostility to the government. " That the secret tribunals which aid the local com missioners and government agents in the assessment of the tax on industrial incomes, together with those corn rr.l3?ioners and agents, are practically clothed with des potic power, so that the amount of taxation of each in dividual is in fact at the arbitrary discretion of men who are amenable to no tribunal, and who are not even re sponsible to public opinion. " That the moral feeling of the community is thus ar rayed. against the income tax laws, and evasion of the tax is regarded merely as the means of self-defence against extortion. "That from those various causes a proper collection of the tax becomes absolutely impracticable, and the greater the nec ess ities of the Go ve r nmen t, a nd the more stringent the efforts to collect the tax, the greater is the oppression practised upon those who are truthful in their returns, while evasion of the tax is proportionably on the coast, although matters in the Gambia are increased, far from being settled. At Sierra Leone business " That your memoralists believe a simple remedy for was remarkably brisk. Thirty-four merchant ves these evils may be found in the capitalisation of all in- scls were there when the Ethiepe left, discharging comes, and the conversion of the tax into a property ; and loading cargoes, and freights had improved tax upon such capitalisation, according to the plan ; • considerably. The Ethiope shipped upwards of suv,ested by the Income tax Reform Association,' 500 ounces of gold at Sierra Leone. This is the established in Birmingham in May, 1855. And that first a remedy may also be found against the inquisitorialrst shipment of gold since th e es t a bli s h men t o f the p powers of the tribunal before referred to, by the packets. Trade was increasing th ere ra pidly. Col. adoption of the plan proposed for the assessment of Hill, the Governor of Sierra Leone, is very popu the tax on industrial incomes by that association, a copy lar. The coast was generally healthy. At Madeira of whose address has been sent to each member of the very heavy weather had been experienced, and a government who is a member of the House of Commons. considerable amount of property destroyed. it is " In the draft of a report p r oposed to be adopted by I stated that above 300 houses had been more or less that able financial reformer, the late Mr. Hume, as a destroyed, but no lives were lost. member of the committee of the House of Commons on The Ethiope experienced very severe weather be the Income and Property Tax, in 1852, he states that fore arriving at Madeira, and she has come home All the property in the United Kingdom, and the capi- . in a very leaky state, her engine -room being filled talised incomes of the industrial classes, should be as- with water on her arrival at this port. She will sensed at one uniform and equal rate.' As the revenue of the country is expended for the protection of property, discharge her cargo here, and then proceed to Liver or of personal rights, and for objects of national utility, pool for new boilers, and general repairs. your committee can see'no valid reason whatever why The outward mails will be taken out by the Can every subject of her Majesty should not be taxed in dace, which will leave Plymouth on the 24th. proportion to his means. To levy a tax on a small por tion of the property of the country is inequitable and dangerous. " Your memorialists also record the fact that another distinguished statesman, a member of that committee (Mr. DisraeP), p r opo s ed when in office to recognise the principle of a distinction between the taxation of in comes from fixed property and incomes dependent on precarious sources, and they believe that had that com mittee examined witnesses as to cases of oppression and abuse of the law, its members must have reported in favour of a property tax, and against the continuance of a tax upon income. PRICffS OP SRARES IN BANKS, ASSURANCE, AND OTHER COM PANIES' STOCK. From the Official litst. PUBLISHED EVERY TUESDAY AND FRIDAY EVENINO LONDON, FRIDAY, JAN. 18, 185 G. " Your memorialists, in conclusion, respectfully re quest you will propose in parliament, at the earliest pos sible opportunity, a remedy for the evils of which they complain. They believe that a small tax upon property (as distinguished from income) would raise, with greater facility than the present income tax, the requisite funds for defraying the expenses of government. and that, if fairly assessed, it would be cheerfully paid, whilst the injustice of the present tax cannot fail seriously to em barrass the government, by aggravating the people. " Your memorialists are convinced that a graceful and prompt concession to the just claims of the people will increase the revenue, strengthen the government, and afford the most powerful development of our na tional resources." Sporting Intelligence. YORK SPRING MEETING.-APRIL 22. The Great Northern Handicap of 200 sous in specie, added to a Sweepstakes of 25 sovs each, 15 ft, and 5 only if declared on or before the Ist of February ; the second to receive 50 sovs out of the stakes, and the winner to pay 25 sovs towards expenses ; the winner of either the Northampton, Doncaster, or Metropoli tan Stakes at Epsom, or any other handicap value 500 sovs, to carry 101 b extra ; the second in either or a winner of any other handicap value 200 sovs, includ ing the winner's own stake, 51b extra, but not to be accumulative for being second in any of the above spe cified handicaps as well as being the winner of 200 ROM Two miles, over the Old Course. If the highest weight accepting be under B,t 91b, it will lee raised to that weight, and the others in proportion. Mr. Richard JOhnson, of York, handicapper. Age st lb Rataplan Scythian Rifleman Early Bird 5 8 9 Mr. Sykes 5 8 9 Saucebox King of Trumps a 8 7 Vindex *Fandango 4 8 5 St. Hubert 4 8 4 Little Harry Pumicestone Defiance 6 8 0 Ivan Bonnie Morn 4 7 12 Balrownie 6 7 12 Eulogist 6 7 12 Rotherham Marchioness .. 4 7 10 GrteculusEsuriens 4 7 9 Chicken , 4 7 6 Lady Tatton... .. 4 7 6 Border Chief 4 7 5 Claret 4 7 3 Mishap Imogene 4 7 2 Honeysuckle 5 7 2 Switch Goorkah 6 7 0 Lady Palmerston 4 7 0 Vandal Alston Paletot Bolton Coroner 3 6 10 Pharsalus Bracken 5 6 10 Cock of the North 4 6 9 Lady Bird 5 6 9 Sole Star %Vantage Kaffir 5 6 8 Saraband * This horse having been lodge of his owner will be scribed, unless specially ord, Age st 11) Aldford Siding 4 6 7 Crown Pigeon. Cossey Neopiolemus Sir George 4 6 2 Bold Buccleucla 3 6 0 Freddy Diana The Earl Mirage .5 6 0 .4 6 0 . 3 513 Elastic Pyrrha Heir of Linne Johnny Taft La Victime 3 5 10 Diego 3 5 8 Moorcock I Hospitality Van Galen 3 5 7 Agra Warlock 3 5 7 Puck Panmure Lady Florenco One Act 3 5 4 Sly Feliow 3 5 2 The Courtier Pollux 3 5 2 I Princo of Orange 3 5 2 Greencastle Ghika 3 5 0 Gaudy The Laird of Ha zlewoed Torn Loker Minie 3 5 0 Adam 3 5 0 Pretty Boy 3 4 12 Post Horse , Laversa 3 4 10 Mid hope Dresser . 3 4 10 .3 4 10 entered without the know• truck out by the time pre ered to remain in. Racing Fixtures for 1856. FEBRUARY. Lincoln l2 I Liverpool Spring 26 Derby Spring l9 MARCH. Catterick 24 Coventry 24 Northampton 96 Newmarket C l4 York Spring °2 Alalton 24 Newmarket F S 2B Bath 2O Epsom 27 I Newcastle-on-Tyne 24 Bibury 25 I Stockbridge 26 Winchester o 7 'LY. Chelmsford 22 Marlborough 25 Goodwood UST. York 20 Radcliffe 25 Ezham 9 6 MBER. Cardiff 24 Manchester Autumn 26 Newmarket F 0 ...30 GAS•LIBHT AND COKE COMPANIES. Dividend i Amount Name of Company. per of Paid. Price. Annum. Share. X 8. . £ s. d. British • • •• • • • • •• • • • • _ Ditto Provincial •• • • 71. 20 0 20 0 0 23 Brighton .•••.•• • • • •, 5/. 20 0 20 0 0 15 City of London .... •• 41. Os. 100 0 1.50 0 0 Continental (4th Cap.) . 50 0 20 0 0 Equitable-. •. • ... •• •• 2/. 10s. 50 0 all 33% Great Central ....... 8/. per cent. 10 0 all 11% Imperial .. • • ........ 101.& bonus. 50 0 all Independent ... .... • • 51. 40 0 ~ — L0nd0n.............. _ 50 0 Do., Peri. Preference 61. per cent. 25 0 Pt •-• PriCeniX .••..•••• •• • • 41. per cent. , 60 0 52 0 0 1 Ratcliff •. . ....... 51. ,100 0 16 0 0 16 United General .. •• •• 21. 10s. 150 0 all 1 19N Westminster Chartered 41 per cent. 150 0 ~ ' Ditto, Now ........ I 50 0 10 o 0 10 WATER-WORKS. Dividend 1 Amount Name of Company, per of Paid. Price. Annum. Share. I HZ s. d. £ s. d. East London Grand Junction Kent.... Lambeth ...... • New River Company I 2/. 10s. Southwark &Vauxhall Si. 51. per cnt. 100 0 0 89% West Middlesex —• • —5/. per cent. 161 0 0 tkiyy BRIDGES. Dividend 1 Amount Name of Company. per i of Paid. Price, Annum. Share. 1 X s. d. £ s. d. thin I 12 Southwark .... ••• • •• 1110 0 0 Ditto New of 7 p.c. I 1/. per cent. '5O 0 0 Waterloo .•• • • I 100 0 0 Ditto Old Ann. of 8/. 11. 14s. Bd. 60 0 0 ._ Ditto Nw ditto of 71. I 11. 10s. 4d. 40 0 0 —2; Vauxhall DOCKS. Dividend I Amount Name of Company. per of Paid. Price. Annum. Share. ---- --- — £ s. d. ; £ s. cl. 1 Commercial .• .••••• •• 51. pr cent. Stock. Stock. East arid West India.. 61. pr cent. Stock. East Country • • London .• • • •••• • •• 51. pr cent. Stock. 98% Ditto Bonds .• • • •• •• 4/. per cent. St. Katharine ••—• • •• 4 per cent. Stock. i 86 outhampton Victoria .. •••••• •• 1 5/. per cent. 20 0 0 10 0 0 19 Ditto Bonds •• •• •• •• St. Katharine •• •• •• •• outharnpton •• •• •• •• Victoria •• •• •• •• •• 50 0 b 10 0 0 JOINT-STOCK B ANKS. Dividend Amount Name of Company. per of Paid. Price. Annum. Share. ------- - I X s. d. X s. 4. Australasia........... 20/. per cent.) 40 0 0 all 89 , British North American 5/. per cent. 50 0 0 II Commercial of London. 10!.per cent. )100 0 0 20 0 0 304 Colonial .. •••••• • • • • • • 51 . per cent. 100 0 0 25 0 0 lonian. ..... ••. • • • .... 6/. per cent. 25 0 0 25 0 0 Lond. Char. Bk. of AIM i2O 0 0 all 0 16 London and County .. 101. per cent.l 50 0 0 20 0 0 41 Yi Londn ',ad Westminstr 141. per cent. 1100 0 0 20 0 0 49 London Joint• Stock ..• 121. per cent. 50 0 0 10 Ii 0 Urovinclal of Ireland.. 8 81 1 . 4 p )e e r r c ce e n n t t. . 100 10 0 0 0 0 25 0 0 per cent. 50 0 0 22 all lO 0 -- N N a a p t i . i I rt " o r r n i N, No i f i e :c lv i r a . e l l. o a fn. Ireland.... : nc :: . 1 8 6 1.. per cent. 100 0 0 35 0 0 - Dit t o , New .. ••• • • • 8/. per cent. 20 0 0 10 0 0 Oriental Bank Corpora. 84 p. ct.&bs. 25 0 0 all 39 South Australia •••• .. 1141 p.ct.& bs.l 25 0 0 ~, Union of Australia.... 301. per cent. 25 0 0 73 1 ,4 Ditto .............. 1301. per cent. 2ro 0 Union of L0nd0n...... 20'. per cent. 50 0 0 10 0 0 Union of Madrid ... •• 40 0 0 all CANALS. I Names et 7 3 Dividend ' Names of I P. Dividend , Companies. 1 per ' rice Companies. , ': - 3 . Per Frice. Annum. m Annum. cc,. o X f I£ A shtn &Oldhi 93 71. p. ct. 145 kfacclesfleld. 'lOO 2/. 10s. 51 Elarnsloy.... 160 -; Neath ...• .• 100 161. Brknk&Abrg' 150 41. Oxford.. •• • • 100 Birmingham 1 40' 41. 9174 Peak Forest. 78 51. Os. 76 Coventry.... 1100 251. Regent's •• • • 30 1/ 14% Derby . •...1100 61. 15s. 84 Rochdale.... 85 11. 10 5 , 76 Ellsmrc&Chs' 69 2N p. et.; Somrsct Coal 140, GrandJunctn 100 3/. pr. et. j 36 Do. Lk FdSt 12 ' Do., 6 pr. Ct.! 10 61. pr. ct.l 1134 Stflrd &Wore 14 0 281. 420 Grand Surrey l loo 41. Shrewsbury.. 12 Grand Union 100 11.03. Stoarbrldge.. 145511 12/. 290 Kennt & Avnl 39, 65. Od. 674 , Severn and 1 , r 2/. 28 Lancaster — l lOO Wyc natl..) 26 i ~,,, Leeds &Llvrp, 100 251. 470 Warwick & - 1 2/. 25 Leicester.... , 1001 51. 4934 Birming. .5 ~ ,,,i Leicstr &Nth' 83 Warwick & 1 Loughborogh 142 1 70/. 550 Napton.. i 100 21. 10 Monmouthsh 100' Worcstr &i 78 2/. I 21 Mntginerysh 100, Birming. bleltnNfwbry 100! { Wilts & Brks —10 s. Od. 4.34 Nottingham Spring 4 Warwick Spring 10 Salisbury . 18 Essex ..18 AP. Doncaster Spring 1 Thirsk Croston Park 3 Epsom Spring lO Durham l4 Chester Spring 6 Shrewsbury 13 Manchester l4 JUT Beverley Ascot Heath 10 Hampton lB Newton lB Newmarket Car Hide Liverpool 9 Nottingham 15 AUI Brighton Brighton Club 8 Reading l2 SEPTE Warwick Sept 2 Lichfield . Doncaster . Leicester 16 24 OCTOBER. Kelso 1 I Newmarket S 0 l3 Chester Autumn 7 Warwick Autumn 2l Bedford 9 I Newmarket 11 27 Wrexham Autumn NOV EMBER. Worcester Autumn 4 Shrewsbury Autumn ...18 Liverpool l2 Irish Racing Fixtures for 1856. APRIL. .~r~J Curragh MAY. Rowth and 8a1d0y1e...13 Roscommon 27 JUNE. Tramore • Ballyeigh 2 I Curragh ..17 ...24 JULY. Bellowstown 8 Heath 99 Down R. Corporation 15 AUGUST. Killarney %21 SEPTEMBER. 2 I Johnstown 23 9 Limerick 3O IBER. Cashel 2B INSURANCE COMPANIES. Dividend Amount Name of Company. per of Paid. Price. Annum. Share. X s. d. X s. d. Albion .... •• .... •• .. 31. 10s. 500 0 0 50 0 0 83 Alliance Brit. and For. 71. 14s. 6d. bs. j 100 0 0 11 0 0 16, 4 Ditto Marine ....... 61. p.c. & he. 100 0 0 25 0 0 42 Anchor • • .... 6 per cent. 5 0 1 0 0 - Atlas • 155. Od. 50 0 , 515 0 16N krgus Life ......... • • 4/. per cent. 100 0 0 25 0 0 - 15ritish Commercial - 71. 10s. 50 0 0 50 0 6% Clericl.,ded.& Gen. Life spr ct. & be. 100 0 0 10 0 0 2144 County ............. „ 4/. 100 0 0 10 0 0 120 Crown .............. I7s. Cd 50 0 0 50 0 18!5 Eagle Equity and Law...... 444 per cent. 100 0 0 I 5 0 0 5% i European Life I/. 20 0 0 Et E 18)-( 2 Genera 1............ .•6/. 5 0 0 1 P, 546 Globe •• . • ..., 5/. per cent. Stock. ~ 106 Guardian ............ 5/. per cent. 100 0 0 47 5 0 50% Imperial Fire......... 12/. per ce n t. 500 0 0 50 0 0 1 340 Imperial Life ..... - - 125. 100 0010 0 0 1844 Indemnity Marine.... 11.3 s A 31. 100 0 0 20 0 0 77 Law Fire .......• •• • • 2s. & 2s. bs. 100 0 0 210 0 - Law Lire - ..., .... - 100 0 • 10 0 0 59 Legal and General Life - 50 0 0 2 0 0 5% London .. .. .. London Ship. ........ - Marine....... „ Med. Ils.vlid & Gen. Life i 4 /. per et. 50 0 0 2 0 0 3 % Minerva .........• Monarch -..-- - - b 0 0 1 0 0 - National Loan Fund 5l. per cent. 20 0 0 2 10 0 - Palladium Life .. Pelican s. .. •• • • - • • '• - - - 45 l'hcenix - ... ..... - - - 18 . 0 Professional Life." 5l. per cent. b 0 010 0 - Provident Life l/. ss. & bs. 100 0 0 10 0 0 38)4 Rock Life ........ •• .• 7s. 5 3 0 010 0 8 Royal Exchange Sun Fire .• •••• 6 /. 105 . - 9/ - Ditto Life . •• 1/ 145. - , 55 United Kingdom .... 141. p. et. & 135.1 20 0 0 1 10 0 0 - 40 0 - Universal Life ... ..... 51 • per cent. ,100 0 0 1 Victoria Life .•.•• • • • 51. per cent. i - 1 412 6 5,6 MISCELLANEOUS. Dividend ' Amount Name of Company. per of I Paid. Price. Annum, Share. X 5. d. f X s. d. A33a111 Telt •••• •• •• .. 5 1. 150 0 0 2O 0 0 - A uc ti o n Mart•• •• •• •• 216 per cent. 1500 0 ' _ - Australian Uriculturl I 11. ls. 100 0 0 17 10 0 2744 Australian Trust •• .. U. per cent. - 25 00 1 Australian Royal Mail I 51. 10 0 0 all 1 3 8 A A ng lo-Mexican Mint.. 11. 10 s. 10 0 0 all 1 - British Am•lrican Land 15s. - 40 00 I - Canada ... •• -•••• •• 61 . percent. 100 0 0 32 10 0 138 po. 5 per cent Bonds 51. per cent. - - Ditto, 6 per cent. •• 61. per cent. - - 107 .4 City Nuvigation Bonds - - -- Electrit Telegraph .. 6 per cent. 25 0 0 24 0 0 21 - Ditto ~.... „ „ _ - - Equitable Reversionry 71 pr. cent. 100 0 0 100 0 0 - Mac New .. „.. „ - 50 0 0 17 10 0 - Gen. Revers. 84 Invest, sp.c. & be, 100 0 0 100 0 0 -- Gen.Steamtiavigation 10 p• et. 15 0 0 14 0 0 - Hudson's 8ay........ -- Stock. - - Finngerford - ....... 2/. ss. 100 0 0 100 0 0 - London Institution : •• - - - - London Reversionary 51 per cent. 15 0 0 all - Russell Institution- - - - 12 10 0 - Price'sPatentCand.Co 10/. per cent, 20 0 0 17 10 - Reversionary Int. Soc. 4%1. pr cent. 100 0 0 100 0 - Royal Mail Steam.... 41. p. share. 100 0 0 60 0 0 76( South Australian Land 6/. per cent. 25 0 0 all 36 Trust and Loan Comp. Upper Canada -••- 20 0 0 i 5 0 0 - Curragh Tramore Jenkinstown Park l6 OCTI Curragh 14 I Down R. Corporation 21 THE AFRICAN MAILS. ARRIVAL OF THE ETHIOPE• PLYMOUTH, Sunday.—The African steam Navi gation Company's mail packet Ethiope, Captain Barnwell, arrived at this port early this morning, with the usual mails from the west coast of Africa. Her outward dates are :_Madeira, let Novem ber ; Teneriffe, 3d ; Gore°, 9th ; Bathurst, 10th ; Sierra Leone, 14th ; Liberia, 18th ; Cape Coast, 22d ; Accra, 24th ; Lagos, 25th ; Fernando P o , 29th ; Cameroons, 2d December; Calabar, 4th ; and Bonny, Gth. Homewards :—Lagos, 11th December; Accra, 14th ; v pape Coast, 15th ; Liberia, 20th ; Sierra Leone, 25th ; Bathurst, 29th ; Goree, 30th ; Tone rifle, Gth January ; and Madeira, 11th. Th e Ethiope brings about 4,0000 z. g 9 ld d us t, 10 passenger s, ivory,and a and full other cargo ef palm oil, beeswax, arrowroot, African produce. Her Majesty's ship Scourge, Commodore Adams, left Fernando Po, 30th November, for the Wind ward Coast. Her Majesty's brig Philomel, Commander Skein°, was at Lagos. Her Majesty's ships Penelope, Electo, Myrmi don and brig Ferret, at Sierra Leone. At Teneriffe, the French man-of-war Newton, only. The news brought by the Ethiope is of little im portance. There have been no further disturbances LIST OF SCOTTISH COMPANIES' PRICES. ----- Dividend Amonnt Name of Company. per of paid. I Price. Annum. Share. . ••-. —- £ a. d. £ a. d. Rank of Scotland ... 71. per cent. 100 0 0 100 0 0 182/ 0 British Linen Company 81. per cent. 100 0 0 100 0 0 219/10 Caledonian Bank ...• Bl. per cent. 10 0 0 210 0 3/. 18s City of Glasgow Bank 51. per cent. 10 0 0 10 0 0 11/19e Clydesdale Bank .. •• 5 /. p cent. '2O 0 0 10 0 0 12114 s C:lnmercial Bank .• 71. per cent. 500 0 0 100 0 0 22210 s Eastern Bank ........ 1 per cent. 25 0 0 10 Edinb. & Glasgow.... ' 3y 2 /. p cent. 5 0 0 6 0 0 4?. 18s Exchange link of Scot.. ....- National Bank ...... 6% per cent. 100 0 0 10 0 0 1171/0s North of ,= cotland Bank 5/.per cent 20 0 0 210 0 1/. 165 Royal Bank of Scotl. .. 6/. per cent. 100 0 0 100 0 0 132110 Union Bank of Scot. •• 81. per cent. 100 0 0 50 0 0 921 Os Western Bank •....... 7/. per cont. 50 0 0 50 0 0 73115 s Alliance Fire and Life.. BY4 I. pr cent. 100 Q 0 11 0 0 16115 s British Guarantee ..• 4/. per cent. II 0 0 2 0 0 11. 85 Caledonian Fire Insur . 10c.per cent. 100 0 0 10 0 0 251 Os City of Glasgow Lite , 61. per cent. 0 0 i 2 0 0 11. its Co onial Li it ......... Si. per cent. 50 0 0 1 0 0 5/. 55 Edinburgh Life Lour. 61. per cent. 100 0 0 15 0 0 26/10s Eng. & Scot, Lass Life 51.',,ier cent. 50 0 0 3 5 0 4/. 85 Llfe Assuc. e Scet•and 61. per cent. 10 0 0 110 06/ 103 I Nationai Fire and Life 61 . per cent. 10 0 0 1 0 0 21. is North British Insur... 71. per cent. 200 0 0 1 20 0 0 331 Os Scottish Union Itasrnc. 7%/. prcent. 20 0 0 1 0 0 11. 105 Standard Life •••• •• •• 51. per cent. 50 0 0 7 0 0 201 08 United Dep 403am:ice . Si. per cat, 10 0 0 1 0 0 ...., I Coun.try Markets. FIADDINGTON CORI MARKET-JAIL 11. }WHEAT. BARLEY OATS. I DRAMA. First B 2s Od 4 2 s 6d 3 3s Od 52s 03 Second 733 6d 38s 4d I 29s 8d I 44g 4d Third 6 oa Od 33 3 Od I 22s Od I 40n Od Total quantity of wheat in market, 844 qra., 587 sol barley ti 691 qra., 621 aol oats ,', 424 qrs., 397 aol ~ beans ~ 111 qrs., 93 aol AVERAGES PER IMPERIAL QUARTER. PP 91 Wheat, 3/. 13 6 2-12ths Barley, ll. 18 4 9.l2tbs Oats, ... 11. 9 8 6.l2ths Beaus, 2/. 4 4 I.l2tbs DALKEITH GRAIN MARKET—JAN. 10. Qrs. Best. Current. Infstio.. 461 Wheat S7a Od 1331 Cats 33s 4d oos Od .... ..... 24s 8d 925 Barley 43s 6d oos Od 61 Peas & beans 52a Od OO5 Od ABERDEEN-JAN. 11. Potato oats 25s Od to 27s Od Co - runon oats 24s Od to 25s Od }4olba per bushel Bere 35s Od to 36e Od 1 K . 21 1.. Barley 35s Od to 3 s Od j""" Wheat, red (spring)62s Od to 655 Od }62lbs ~ white 73s Od to 76s Od Oatmeal 208 Od to 21s 6d per Loll. Flour 60s Od to 61s Od per sack. PROVISION MARKET. Beef, per lb Gd to Od I Butter, p lb. Os lld to is 0(1 Mutton, per lb 6(1 to 8d Eggs, p doz. Os 10d to Os lld Veal, per lb Gd to 8d Hens, p pair 3s 6d to 4s Od Pork, per 5t...5s Od to Gs Od Chickens,do. 2s 6d to 3e. Od Salmon, per lb ......0s to Os Ducks, do., 2s 6d to 3s OA Grouse, per brace.....Os to Os Ducklings,doOs Od WC . 0.1 Tallow, p stone, ss9d to 6s Od Turkeys, eachss tad to 6s Od Potatoes, pr peck, 6(1 to 7d Geeae, do., Os Od to Os Od Butter for exportation (present cure) per cwt. Os Od to Ms Eggs, wholesale price, per dozen RETAIL PRICES. Flour —3 Od to Ss 2d Barley flour, 141b.01 to ts2l Oatmeal,l4lb Os Od to 2s 2d „ dust, Os toOs 10d Beremoal .... Os Od to 2s Od „ per lb 2d to 2id Peasornoal... Os Od to 2s lld Side, tsd 4-lb. 10af...10d. i 2-lb. 10af...5d. Cheese, per imperial stone, Os to 4s. 6d. DUBLIN-JAN. 18. In consequence of the increased probabilities of peace, our market to-day was almost paralysed. The only- trans actions which occurred were to supply immediate wants, and we note wheat is to 2s, barley is to is 6d, and oats is lower than on Tuesday. Indian corn unsaleable, though holders would manifestly consent to a small reduction. Our quotations for this article are nominal. White wheat, 41s Od to 44s 6d ; red ditto, 38s to 42, 6 1 ; barley, 14, Od to 21s 6d ; oats, 13s 6d to 15s 6d ; rapeseed._ —s Od to —s Od per brl; oatmeal, 15s Od to 175 Od ; bakers' flour, 24s Od to 28s Od per owt ; Indian corn, 33s 64 to 42s Od per 480 lbs. SEABORNE MAILS. (N signifies that the mails are sent from the General rost-tae by the night—and M by the morning--despatch.) IDaywhenma:teup rrona what I Wis , COUNTRY:ZS in General Post- Port • dna 0 °Mee, London. -----••• — ..... _!-----..... Amerlea(byßrit.pack)N Every Friday • • • • Liverpool ... 'Jan. 1 4 krnerice. thy United Ste. Dispatched. Encland. —.. packet) ..........N •••• - • Liverpool . . ? Jan. 8 America (by U. States i packet) ...........N ••,' • • • Southanapto! Jan. 26 Australia (via South ampton) ----AI ~.••• • • • Southampton Ditto (via Marseilles) N Ditto (via Cape of Good, • Hope) ...... .. —.NI ... • • ... Uncertai Africa (West Coast) .. N 23d of the month ..Diymoulh .. Jan. 6 Alexandria ........ .. N g, 9, 24, & 30 of m•Dover .... Alexandria ..........M 4th & 20th of mon.; Southampton' Bahamas ...........M 17th of the nvntl!!Southamptor. !Dover ......Daily BSeralgziiulm...:::::::::::5114 9th of in .. o . f . ft . h . :: !Southampt or, ! Jan. 15 Buenos Ayres ...... —54 9th of the month .. ' Southampton !Jan. 15 Cape of Good Hope ..N Various port !Utica rtll ll Cape of Good Hope ..N Cape de Verde ...... NI 9th of tn-a month !Southampton Jas. 15 Ceylon (see India) Cey10n..............N Channel Isles .... ...NlMon.,Wed.,Bplerlti.lBouthampton Tn.Th.oB Chili.— .......... „ m2d & 17th of month Aouthampto , China ... .. 'Once a month.... Jan. JO Constantinople ..... . N 5,13,18,23,&2s of m Dover .... , Constantinople ......., 4th & 20th of mon Southampton cont. of Europe M* N Twice daily .. •. . Dover ... /*feeds! Egypt (see India) France ........ Mft N Twice dai1y...... D over .. „ Tseloodall' Gibraltar ..........M 4,7,17,90, 27 .f m Southampton Greece (see India) Greytown ...........l 2nd & 17th of mon. Southampton Hatrlburgh ..........N Tuesday & Friday London ..... h flavannah .......... M 2nd of the mono Southampton ,Jan. 16. Rolland ............ M Daily • • • • • • ......!Dover ....... oat, v Honduras ... ......M' 17tt ( itlic month.lSouthampton 16thotm•P . India (viaSouthampt.)M 4 th t 20 th of mon.lPlymouth ..' Jan. 20 India (via Marseilles)sl 9th& 25th of month!Dover ......! lonian Isles (see India) 7, 17, & 27 of mon Dover...." , Ireland ........M & N Twice daily ......IHol; heed ~. •I'wleedat ? Lisbon .............. M 7,9, 17, & 27 of in.!Southampton Jan. D vadeira ............ 51,9 th of the month 'Southampton! Ntadeira ...... „ „ ~ N 23 , 1 et month •. „ Li ver p oo l ... stalta (see India) r , . kf.alta ............ N 8 , 1 8 . a2B of mon. Dover .. , Jan. 20 Mauritius Mauritius (see India) ..1.4 1 14th of the month ........ K m i ec , ............m 2nd of the month.:ll3onthampton Jan. 1 Naples ..... ~.,,, .....pf sthlsth2sthormon.lDover ...... Now Granada ......:M1 2,1 & 17th of montb!& - mthamptof. Papal States ........N Sthirdhls t t e h h s o l o f thi l m P N p0 e , w 1i. Ze u a 1 1 a an . d . ................ h . i . IB n y hi p 7 r t i h v 2 a 7 t 2(.1 & 27th of mon.ttouthampton 'lly private ship ...!Various ports 17110.` , A L r Porn Port li . a . t WI ................ : M N Sicily ~............/clsthlsth2stholmon,tover .... Tuscany .... •• .. • • .. N sth IMll2 s thofmon. Dover ...... noni,": Dover soaha Various m. . 7 t :L. . Una 4. r ~, i n Venezuela .......... hi 2d & 17th otruouth Southampton 1 k 16 MO Van Diemen's Lan d (ie , ! Australia) ... . West Indies .... ..mi2d& 17th of month Southampton 1& 16 mop 1&16 mos When any of these dates fall on a Sunday, the mails will . de• ipatched on tho following day, with the exception of the India (11l Southampton), and the Malta, both of which will be deipatch4 preceding day'. [ADVERTISEMENT.]—HoIIoway's Ointment and Pilie superior Remedies for Bad Legs.—Mr. John Nix, of Billericay, Essex, informs Professor Holloway that Mre. Mary White, of Vange, had been troubled with a bad leg for more than fifteen years, for the cure of which there appeared no remedy, as she had tried various means without effect, but by his persuasion she cow' menced using Holloway's Ointment and Pills, previ' one to which for sixteen weeks she was enable to walk across the room ; these invaluable remedies, however, cured the leg in a very short time.-- Sold by all medicine vendors throughout the world, at Professor Holloway's Establishments, 244, Strand, Lon' don, and 80, Maiden-lane, New York ; by A. S tam ps, Constantinople ; A.. Guidicy, Smyrna ; and E. Muir, Malta. {ADVERTISEM - RNT.}—SIGIIT AND HEARING. —DUMAN AO Dsszerivs VISION RELIEVED.-- Messrs. S. and B. &lemons, opticians, 39, Albemarle-street, Piccadilly. Observe-OPP°' site the York Hotel. Deafness—Now Discovery.—The Organic Vibrator, an extraordinary powerful, small, newly', invented instrument for d ea f ness , en ti re l y diff erent f rom a ll others, to surpass anything of the kind that has been, • probably ever san be, produced. Being of the same colour as the skin, is not perceptible ; it enables deaf persons to hear distinctly at church and at public assemblies ; the un pleasant sensation of singing noises in the ears is entirely re• moved ; and it affords all the assistance that possibly could be desired.—Newly-constructed Spectacle Lenses of the great: est transparent power. The valuable advantage derived from this invention is, that vision becoming impaired i• preserved and strengthened, and very aged persons are enabled to employ their sight at the most minute occur pation- can see with these lenses of a much less magnify ing power—and they do not require the frequent chang el to the dangerous effects of further powerful assistance. By Iter Majesty's Royal Letters Patent for valuable and, extraordinary improvements i n th e most powerful an d brilliant Telescopes, Camp, Racecourse, Opera, and Per spective Glasses, to know the distances of objects viewed through them —of great importance to the army, narYo and others. These telescopes possess such extraordinary powers that some three and a-half inches, with an extra eye• piece, will show distinctly Jupiter's moons, Saturn's rings and the double stars ; with the same telescope can b• seen a person's countenance three miles and a half distant, and an object from 16 to 20 miles. They are of larger and all sizes, with increasing powers accordingly ; while their racy ing from 4 to 6 inches enable us to discover more than the above, and the Georgian;with his 6 satellites, &c.—The Royal Exhibition, 1851.—Valuable, newly-invented, very small, powerful waistcoat-pocket glass,the size of a walnut, by which a person can be seen and known 13 miles distant; they answer every purpose on the race-course, and at the opera henseb, country scenery, and ships are clearly seen at 8 to 10 miles. They are invaluable for shooting, deer-stalking, yachting, to sportsmen, gentlemen, gamekeepers, and tourists. Opera, race-course, camp, and perspective glasses, with wonderful power.-39. Albemarle-street, Piccadilly. Observe—opposite the York Hotel. BIRTHS. OP A SON. On the 16th inst., at Trabolgan, the Lady Fermoy. On the 18th inst., at 2, Arnpthill-square, the 'wife of J. Pycroft Collier, Esq. OF A DAUGHTER. On the 18th inst., at Littlehatepton, Mrs. R. Pedley. On the 17th inst., at Walthamstovr, Mrs. 4lexander Bevington. MARRIED. On the 16th inst., at St. Mary's Church, Cheltenham, Lieutenant-Colonel J.W. S. Smith, of the 38th Regiment, to Lucy Maria, second daughter of the late Major J. Brown, of 2, Salopian Villas, Cheltenham. On the 17th inst., at St. George's, H anover - square, Hi bert F. Dempster, Esq., of Barnstaple, North Devon, tho fourth son of John S. Dempster, Esq., o f F a lkl an d H ome, Turnham-green, to Frances Joanna, eldest daughter of W. Startin, Esq., of Turnham-green. D I E D. On the 18th inst., at 5, Ave Maria-lane, , Ludgate-street Mr. Henry Bird, aged 72. On the 18th inst., at Clifton, Charles Anthony Partridge, Esq., aged 86. At Ashford, Kent, George Walter, Esq., professor of languages, aged 67. On the 18th inst., at Kensington, Henrietta Myrton, youngest daughter of the late Sir David Cunynghame, Bart. ' a ged 21. On the 17th inst., in Dublin, Peter La Touche, Es q ., o f Bellviva, co. Wicklow - . On the 17th inst., Mr. William Deutsch, of Grosvenor park north, Camberwell. On the 17th inst., at Bath, Mary Shaw, widow of the late Wingfield Shaw, Esq., and daughter of the late Sir C. Baynes, Bart. On the 19th inst., at Down Lodge, Epsom,Wm. Norton, Esq., abed 67. On the 19th inst., at Cosgrove Priory, Northampton shire, Miss Selby Lownde LONDON: Printed and Published by MURDO YOUNG of No. 112, Strand, Printer, at The Sum Office, No 11. Strand, in the Precinct of the Savoy, in the county IgickuoleX i Monday, January 21,1656. TR' NOTIC] YEARLY 16th last= Duty, 62, ten and foi January LANI NOTICI • of the Pra the Social day of Fel to the pro of reeeivit Society al TR' The Bx The F sate box extra); boxes, 2i le. 6d. ; MORN. After wl Indus Episoi phical Parab Meek Music Shake Whicl tensiN which and. p HEY D The .9 intender James, The Perties, others. Chorog] Louise. execute mimic Elves, ()vertu] Tully. E. L. vented quin H dtc. ; intende with , BLk rand Doul and kiat '&4 ( Den] saar I fII Ti A paid Flur crui Orii Bur I'ol] Snip que gi , ;'.0!o i k it . k .‘ ' - ItCl ....r.....:itii