The Sun. — London, England, 1834-08-27 00:00:00

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':-''' ':4- '' ' '' '' ' ' l / 4 .,,. 1.. . c" •. -• it . 5 - '''' - ' PA 1) 1 • ..3-,:0...• SALES BY AUCTION. leantime a very fair I be hopri and that .hat at the 'ourself in a g ood be -1 s uch fine Positive OFFEE-HOUSE without Rese, AT LLOYD'S C ery CORNHILL, 1 On TUESDAY, Sept. 2, at Half-past Two, HE good Brig ARETHUSA, 237 tons per register, built at Ab..?.rdeen ; copper fastened, sheathed with wood, and ~,,6 3P Pet r ed; has a bust head, carries a very large cargo, and has al • 1 .5 71 oeen employed in the Jamaica trade. The hull and copper L is in the best order, well found in stores,' and may be sent to sea at darderate expense, and a d ap t e d to general purposes. J. Glen- So uth side. el. I . Command No w lyin g I • in the West India Export Dock, For inventories and further particulars apply to WM. WOOLCOMB, 1, Freeman's-court, Cornhill. o. Lnce might idavit that No. 13,093. LONDON, WEDNESDAY EVENING, AUGUST 27, 1834. PRICE 7D. , a t be ad - Dt be con , -the aPPII FROM LAST NIGHT'S GAZETTE. THE EAST INDIA TRADE. EXCISE TAXATION. POOR LAW COMMISSION-OFFICE, Auc. 23, 1834, The Right Hon. Thomas Frankland Lewis, John George Shaw Lefevre, Esq., and George Nicholls, Esq., previously to their entering on the execution of their office of Poor Law Commissioners, took the oath required by the 4th and sth Win. 4, cap. 76, before Sir Edward Alderson, Knt., one of the Barons of the Exchequer, at his house in Park-crescent. it Se SSi°ll . S. into OW'. CH• AT LLOYD'S COFFEE-HOUSE, CORNHILL, On THURSDAY, Sept. 4, a t H a lf-p as t T wo , rrjUnless previously disposed of by Private Contract,) nE good Barque FORTUNE, 311 86-94 tons per 'Zediegister, b u ilt at Q uebec in 1825, copper-fastened and cop / Hush deck, is a very handsome ship, decorated with neat galleries and figure head, sails remarkably well, and carries a ,21a Calcta in f r g e eal.g uo,t well found in sto res , an d h as j ust di sc h arge d h er cargo perfect order, particularly adapted to the Trade to A:eustralian Colonies and general purposes. A. P. Currie, Corn- F or u ?'• Now lying in the St. Katharine Docks. iindilinventories and further particulars apply to Messrs. Gardner Urquhart, 27, Austin -friars • or, to wM. WOOLCOMBE, 1, Freeman's-court, Cornhill. AT LLOYD'S COFFEEHOUSE, CORNHILL, preHA, Sept. 4, at Half-past Two, pignless viously disposed of by Private Contract,) good Brig HENRY WILLIAM, 164 74-94 L.- ag r°ns per Register, built at Lowestoft' for the present owner; . ; !ish deck, copper-fastened and coppered, sails fast, and carries to en •is in excellent order, abundantly found in stores, and adapted reral purposes. Now lying off s, to For inventories and further particulars, apply to WM. WOOLCOMBE, I, Freeman's-court, Cornhill. - - ;T 411 PS FOR ALMANACKS, SEA INDENTURES, AND AGREEMENTS. Stamp and Taxes, London, August 24, 1834. 1111,E C OMMISSIONERS OF STAMPS HERE of b -oY GIVE NOTICE, That by an Act of the last session 07arliament (4 and 5 William IV. cap. 57), the Stamp Duty ctoAfore payable in Great Britain for or upon any ALMANACK said L ENDAR is repealed from the Date of the passing of the A„, int ftl ,". And all persons having in their possession any Stamps or oed for Almanacks or Calendars, which have become useless `l,l,oceessary by the operation of the said Act, will be entitled to Pan allowance of such Stamps, upon the same being produced for that A go, at any I,, r l) ;'sc at the Head Office for Stamps in Westminster or Eclat time within Six Calendar Months from the 18th of 4Vst instant. of e Commissioners further give notice, that by the XI. Section highe Act, 4 an d 5 William IV. cap. 89, it is enacted, That no Indent S tamp Duty than Two Shillings shall be charged upon the cha nt ; Ir e °f any Apprentice bound to serve at Sea in the Mer -1,54, s Service, nor upon any Memorandum or Agreement made w e en the Masters and Mariners of any ship or vessel for k i tes or S ervice on any voyage in such ship or vessel :—And it is ?ge m : dAeclared by th e same S ect i on, t h at til such Indentures, day of rlms, or Agreements, made between the Twenty-nintl ( l 6 Wi ll . ugust, 1 833, and the passing of the said Act of the 4an shall t ents and I V. cap 89, w h ereupon t h e D uty o f T wo Shilli ngs on l y ave been charged an paid, shall be valid and effectual to all Purposes whatsdoever. By. Order of the Board, CHAS. PRESSLY, Secretary. pRoSPECTUS.—NAT: [OVAL BANK of IRE ND. ),000 Shares of 50/. each. ITTEE : D. O'Connell, Esq., M.P. M. O'Connell, Esq., M.P. C. O'Brien, Esq., M.P. D. Roche, Esq. Robert Sutton, Esq. J. R. Todd, Esq.. M.P. Thomas Vigne, Esq N. A. Vigors, Wm. Wilkinson, Esq. LA -Nviiiiiillrocklchurst, Esq., M.P.C411" 3 , Ca pital 1 ,000,0001., in 2( klryt n ilenrY Calvert Esq. Geo ,urrie, Esq. ' j j e : .i,, ~,,,i. , I! il ~.fau, c ; —a oer : aielet s not : ar E ; sr E i i Ir q s q Esqrg . e.i. n,aqll3l.:he. P;ti.. M.P.Esq., pe. t.e r m l t 1 . P s • and C. s E ,' mOte, E sq. t p —,,„ ITIon, E sq. m p conditions of subscribing : t he: a c °rnPany shall be formed in London, to extend to Ireland That nefit of a sound banking system. by r al Bank be formed in each town in Ireland, where practicable the Co and which o ff ers a prospect o f success to the operations of That pang. with s t e object of the London Company shall be to connect itself e tali hareholders e clusivelyinterested in the success of each local s , ishn sent x 4nat th ea c h 12, e principle of the Bank shall be the division of profits of of of tach b l nk, with such local shareholders in Ireland. trld th r e an eh to be subscribed equally, by shareholders e on ea tte spot Th I m o in London. bir : t e ach Local Bank shall be managed by a Board of Local b ti o : -°rs, elected by the local shareholders, subject to the appro a ,Ner the Directors in London. ti 4hat 5/, Per share shall be paid on subscribing, and further . Calls hat t e i a s. the Bank proceeds, of which timely notice will be given , t 001inistahnent to exceed 101. per cent. Per"rs--Messrs. Ladbrokes, Kingscote, and Co. the n" 5 wishing to subscribe may apply by letter, addressed to its qn.nittee for constituting the National Bank of Ireland, at Pro ce ' 53 , Old Broad -street, London. 4 essr l'ectu s may be obtained at Messrs. Ladbroke and Co.'s; 53 5 ' Old tSuttreaond-street', London Gribble's• and at the Company ' s office, ail . • ' CLog E 11.,,,,,8R1Tt2F THE PRESENT EXHIBITION. - -' 1 "1 INSTITUTION, PALL-MALL. ji_.'"-' GALLERY, with a Selection of PICTURES sa: n the ei us 14 Y Ancie nt Masters, from the Collections of His Most Gra tlZ Ri oi a l iettY, the Most Noble the Marquis of Westminster, and Te tt i ' t 11 °n• Sir Charles Bot, G.C.8., is open daily from Itornin 11l Six in the evening, and will be closed on Itird aY A g 1 , ugust 30. Admission ' is. ; Cafalog-ue, Is. WILLIAM BARNARD, Keeper. IN, STEAM CONVEYANCE TO ITALY. mated ; 4 , Past-sailing English Steam-Packet SAINT r-,NEFREDE, of LIVERPOOL, JOHN OLIVE, Com qlllyas been established as a regular trader between MAR 11A,RT.,'''S and LEGHORN for the last six months, and sails . from evell'3l-ILLES for LEGHORN every SUNDA)! Morning, at Nt st o clock, and from thence to MARSEILLES every WED- Th e ,, A Y Morning at Seven o'clock. bel u r a 'sage between the two ports is generally made in twenty ktlitailirs• This is decidedly the best conveyance between France ease wit' as passengers are only at sea one night, which is not the The It any of the other steamers on that station. 4ttems o a ri eco mmodatiom are excellent, and a Female Steward the Ladies. °l4l' „aage apply. to A AJCHARDSON and MECKLENBURG, Marseilles, 13,d HARRISON and RAE, Leghorn. And for further particulars at 112, Strand, London. ages and Horses are conveyed by that Packet. q•I''IIVELY TO-MORROW, 28TH OF THIS MONTH. B • 18 11, of the Old State Lottery Offices, No. 13, 4 1 , ecti Cornlaill, 27, Poultry, and 138, Regent-street, most re allY acquaints his best friends, the Public, that the FINAL GLASGOW LOTTERY Mrill positively be all drawn in One Day, At coo TO,MORROW, 28TH OF THIS MONTH, 431 ' th P e rt' Hall, London, on which day terminates all authority T he e Sale or Drawing of any Lottery. oth er ,sch.erne contains Prizes of 16,000/., 10,0001., and numerous teceive'aPltals in Houses and Lands, but the fortunate Holders may , t h t h„,e value as soon as drawn. ' l laou,„ e Iwo last Glasgow Lotteries, BISH sold Capitals to t i ll s ! '" of nearl S' t Thousand Pounds. The Shares were d te d all Y 1 " • 'll 4 w over the United Kingdom, and all paid in Money as a 4,,„ -„,! , e _PRESENT PRICE : nt ••• ... et t £ l3 13 0 vt t er. ikr ............... £7 6 OlEighth £l 18 6 ............. .. •.£3 15 6 !Sixteenth £o 19 6 ** Letters, post paid, duly answered. It _ jll[ BB EXTENSIVE SALE. RII S . R. MUNNS and CO. (established more /a i 0 La n twent • y ar ) Cabinet Makers and Upholders, No. to MOrd-stre et, l 9 - p e osi s te , to Dean-street, Soho, beg respectfully °rPer'4),.l"ee, that i the consequence of their Premises having been t hei r e ' t ° be rebuilt are enow of ti " r ivaIIedSELLING OFF the whole . of splendid CHINTZES, consisting ) I. _ K am . _ . Assortment of • fume yard ; their sup b ti rus se i s ° t 1 1 000 pieces,. ,t from . ..___ . d e gant d e "rPeting, comprising more than e t,- 'OO yards ,r most , at from ,s• ad. 2 1 gns, and warranted of the best manufacture, we.. 4tolat4reard ; and some short lengths o c f , . th t e h sa ie same e quality, well much-admired fashLAl,erinn ta r ZsTi s s' a c t on 3 s s i . stit p o e f r Boo Pieces, of a variety of teastt-e17117 colours, at from 2s. per yard ; the whole of th t e n i e r cs w:l- 1 1 Ove n . ed ding, with which a guarantee as to its sweetness ed ged t and the entire of their Cabinet Stock, universally a cknow ilb°a antis the ?...° the most extensive and select in the Metropolis, -4(IZ .O value to upwards of 20,000/., (I; , : 0 ,, comprising every late ~.init , g .., and consistin g of every requisite for the drawing-room, ' 4 / , • ..''''° ll l, lib ' bou doir ,and bedchamber,at a reduction of gb In eve rary, to all •a out t o f rY. 1 00/. from its original cost, thus presenting . . ii, I Y blp h u f.nisb, one of the most favourable opportunities for feli aulie.-4.kung taste, fashion, and economy, ever yet offered to the HAN tl°ll. tbe TOILET or HANDKERCHIE F. of RONDLETIA, Prepa4AN'S FRAGRANT ESSENCE Rant , ' expressly for the Royal Fa article ever for day,:,ffer..iat,,odr refres.hing Per fume, superiorTytn any entirelybefore its delightful fragrance " ' . public patronage, retaining washed, • t against all other essences,. er tftiosmecaeadl:the combine a td __s,!ct even after being oncewithout . smelling faint 4 e I jopleasant, the universal complain alth:elip_el:fofwehieicahaliist p e e q rf ua n l rn ilpo nr w e er to half an ounce of laNendtbi; bottle istralYNyayda °Pet, fr ui l their handkerchiefs, for'wh s ic i l l i e sn i p ted u p r e p r o N. free of and to which handkerchief, t yield precedence. Co., , 4,l' e iri e othe choicest conservatory mu! - b __ H anna y and_ ver u ttls, at 2s. and 3s. 6d. each , Y ° I ' 'le " t° the Queen an their Royal a street, the corn of aent and the Pr in Vitoria , 63, (Wm' - wlls-str em in hand- Also , i; eet. Salts, in Highnesses the Duche e s r 'orne tlanoays hi g hl y - concentrated Smelling cot and stopped Bottles, price 2s. Pi )lls 'IL SC°TT'SpILLS.— I3ILIOUS and LIVER The Astonishing efficacy of Dr. Scott's Bilious hi,he,lii affections of the Stomach and Head, have gained them the and many otilerst l'einntnendation of Or. Holland, Dr. Davis, time after t akin g ennnent physicians. One or two pills, a short e t; remove and Liver i,,ther exert a peculiarly specific action on the . Liv Depres iielrttndigestion, Wind, Costiveness, Loss of Appetite, Headache, 41 04 „furn, Platulencies, Spasms, Giddiness, Languor, and Th e Spirits. br.were constantly administered, with unfailing success, by 5 d without so y neeott, t India and England ; and are prepare , erni ne,lt ,„i'ealal ingredient, from the recipe of that well-known karkrlysician, by W. Lambert only, N. 20, Jermyn-street,- , 2s o.' London, in boxes, ls. lid., or three small boxes so l Ox- h° Sold also, by appointment, by .1. Sanger, No. i?'ea.,ose, IluforteY. 1 Strand ; k , I;7et, Butler, No• 4, Cheapside ; Prout, No. 226, 47, t 65, Highstreet, Borough -, Norton and Lowe, No.,oed_ street ; Bennett, Barking ; Wildman and W Rich tnom ,„,rd ; Macarthy, Barking • Hopwood and Lloyd, don, Ilr oa ' w I. Rlorton, Hampstead; D. Viney, Isleworth ; Glendon, .... cilliehes,4l:ol)odeptford ; Aledwin (late Tosswill), Church-street ,T. ark e lc on-treet, Greenwich ; T. H. Dunn, Highgate, Patent ur.lgaton ; Knaggs, Camden -town ; and most venders of It ,antr echeines. ' tiler:, requisite to ask for Dr Scott's Bilious and Liver Pills," uttng spurious preparations.. • L ,lce, d, u; g81 tot"' 04* 3• 40 Ap t, In, fi e ! ;' yot: Mori./ 04 c 3- 1. ; f3g !CY mi l l , ' l9r tbe rl: 55g lira/ - f CU IIV rof 6 ThaVes, OFFICE OF THE POOR LAW COMMIS SIOERS, Auc. 26,1834.—T0 prevent the inconvenience which might result in any parish from unavoidable delays in the due transmission of the following letter, which, together with a copy of the Act of Parliament, it is the intention of the Commissioners to send forthwith to the Parish Officers of each parish in England and Wales, it is ortiged by the Board that a copy of the letter shall be immediately ad tised in each of the London Daily Papers. (Copy.) To the Churchwardens and Overseers charged with the Relief of the Poor. Gentlemen,—l am directed by the Board of Poor Law Commis sioners for England and Wales to transmit to you a copy of the Act of the 4th and sth William IV., cap. 76, for the Amendment and better Administration of the Laws for the Relief of the Poor in England and Wales, and his Majesty's Commissioners request your immediate and careful attention to its provisions. The attention of the Board having been particularly directed to the operation of the 52d and 54th clauses of the Act, the Commis sioners feel themselves called upon to point out that the Boards of Guardians, Select Vestries, and other district or parochial officers acting in the administration of parochial affairs under any local Act, and also the Churchwardens and overseers charged with the relief of the poor in any place where there is no Board of Guardians, Select Vestry, or other similar body constituted by any local Act, are to continue to administer the existing laws for the relief of the poor of the parish or place for which they act; and that, subject to the provisions of the Poor Law Amendment Act, the general transaction of parochial business should (with strict attention to economy, and as far as the same is duly authorized by law) be con tinued in the accustomed course until the rules, orders, and regu lations which the Commissioners are authorized to make, shall have been duly prepared and promulgated. In reference to the change in the law which is effected by the 54th clause, the Commissioners are desirous that the Boards of Guardians, Select Vestries, and other similar bodies, should take into their immediate consideration the expediency of adopting such measures (either by establishing rotas or otherwise), as may appear to them best adapted for securing frequent and regular attendance for the ordering and directing of the necessary relief to the poor. I am fur.her directed to recommend to your especial notice the enactments with- relation to contracts for supplies of goods for the use of the poor, and to suggest to you for the avoidance of future inconvenience and pecuniary loss, that in case of the renewal of any contract on behalf of your parish now about to cease, you should cause to be inserted a clause to the following effect —" That the said contract or agreement shall be liable to be altered or amended in case any alteration or amendment be rendered necessary by any rule, order, or regulation of the Poor _Law Commi ss io n e rs f or England and Wales, during the period that such contract or agree ment would otherwise remain in force." I am directed also to request your attention to the clause respect ing the appointment of paid officers ; and to inform you that any appointments now about to cease can only be renewed, and that any new appointment can only be made, subject to such regula tions as the Central Board may hereafter provide for the more uni form, correct, and efficient performance of the public service by such officers. The Board consider it to be desirable that you should submit this letter to a Vestry Meeting, or a Meeting of the Board of Guardians, or such body as may be charged with the administra tion of relief in your parish, and state to them— That the Commissioners are desirous of receiving from them, or from yourselves, information of the existence in your parish of any evils, for the removal of which it is considered that the powers in trusted to the Board may be rendered available. And although the Board is exempted from the duty of interference in the cases of any particular individuals, yet they may be properly informed of any such cases where it is one of many similar cases, or illustrative of a common practice. That the Commissioners are also desirous of receiving full in formation of any improvement which may have been adopted in the mode of administering relief in your parish. And as it is highly important that the Commissioners should be immediately acquainted with the present state of your parish, in common with that of the other parishes throughout the country, you are requested to prepare, as speedily as possible, answers to the questions herewith transmitted. I have the honour to be, Gentlemen, Your very obedient servant, EDWIN CHADWICK, Secretary. PUBLICATIONS RING-WORM IN CHRIST'S HOSPITAL. AN ADDRESS to the GOVERNORS of CHRIST'S HOSPITAL, on the Causes and Means of Prevention of the Disease called RING-WORM, in that Esta blishment. To which is attached, a few Rules for the Domestic Management of the Scholars during their Vacations. By SAMUEL PLUMBE, Late Senior Surgeon to the Royal Metropolitan Infirmary>, &c.&c. Effingham Wilson Wilson, 88, Royal Exchange. POOR LAWS. Just ready, THE ACT for the AMENDMENT and better ADMINISTRATION of the LAWS relating to the POOR in ENGLAND and WALES. With Explanatory Notes, and a Copious Index. _ By JOHN TIDD PRATT, Esq., Barrister-at-Law, who assisted in preparing the Bill. Printing for i 3. Fellows, Publisher to the Poor Law Commissioners Just ready, in 2 vols. post Bvo., 1 R AN C SOCIAL, LITERARY, and POLITICAL. By HENRY L. BULWER, Esq., M.P. Richard Bentley, 8, New Burlington-street. Agents for Scotland. Messrs. Bell and Bradfute, Edinburgh ; for Ireland, Mr. John Cumming, Dublin. This day was published, in 2 v THE MAN OF and 'o s., post Bvo., HONOUR, THE RECLAIMED. By a LADY of RANK. " What is honour? A word. —What is in that word honour? What is that honour ? Air. A trim reckoning.—Who hath it ?" —Shakspeare. " Witty touches and lively delineations are scattered over these pages. They are obviously the production of a very clever person." —Literary Gazette. Richard Bentley, 8, New Burlington-street. This day, in 2 vols. Bvo., with Maps and Illustrations, DISCOVERIES IN ASIA MINOR. By the Rev. F. V. I. ARUNDELL. " Well deserving of attention, for great and lasting interest is attached to Asia Minor."—Literary Gazette. " A valuable and permanent addition to sacred geography, in cluding many curious illustrations of the New Testament."—Globe. " Mr. Arundell's style is easy, animated, and pleasing. His narrative is agreeably intermixed with his fruitful account of strik ing scenery and adventures of the road."—Morning Herald. Richard Bentley, §, New Burlington -street. CAPTAIN MEDWIN'S NEW WORK. In 2 vols. Bvo., with numerous Engravings by Landseer, THE ANGLER IN WALES. By CAPTAIN MEDWIN, Author of " Conversations of Lord Byron." " This is the book for a summer day. Endless anecdotes are here threaded together. It is impossible to convey an adequate idea of the thousand and one topics which form this mingled dish of tutti frutti.' "—Literary Gazette. " Abounding with descriptions of Welsh angling, landscapes of all kinds, and anecdotes of Byron, Shelley, &c.' "—Spectator. " Every page in Captain Medwin's book furnishes some piscatory incident of a striking nature. No angler should be without these volumes."— Sunday Times. Richard Bentley, 8, New Burlington -street. Second Edition, Price ss. ACIRCUMSTANTIAL NARRATIVE of the WRECK of the ROTHSAY CASTLE Steam-packet. Illustrated by engravings, copious notes, &c. By JOSEPH ADSHEAD. " Those who desire to posess a durable and faithful account of one of the most melancholy catastrophes of modern times, will find this narrative deserving a place in their libraries."—Manchester Courier. " The style of the narrative is ohaste, perspicuous, and in every respect worthy of the solemnity of the subject. The sentiments are such as breathe the most lively spirit of high wrought Christian feeling. The volume is entitled to more than ordinary attention." —Dublin Freeman's Journal. " The melancholy details of that distressing event are given with unaffected eloquence and pathos. We can conscientiously recom mend the work to the favourable notice of our friends."--Notting ham Journal. Hamilton, Adams, and Co., and all Booksellers. MUD VOLCANOES IN TRINIDAD.--The largest is about one hundred and fifty feet in diameter, and has boiling mud constantly bubbling, but never overflowing, remaining al ways within the surface of the crater. When the old craters cease to act, new ones invariably appear in the vicinity. Some of the mud volcanoes throw out salt water, heavily loaded with argillaceous earth ; and during the hottest months of the dry season, cold mud is thrown to the height of thirty feet, and the volcano is unapproachable to within fifty paces._ History of the British Colonies. ENTERTAINMENT FOR ALL CLASSES.—Among the cheap publications of the day, the " Standard Novels and Romances," published by Mr. Bentley, unquestionably take the foremost rank. At one-fifth of the original cost, the most esteemed works of fiction of the present century, enriched by numerous illustrative notes, now first added, are presented to the public, printed in neat pocket volumes, after the plan of the Waverley series, and similarly embellished. We are not acquainted with so delightful a source of enjoyment to every one. The sea stories of C oo p er , as we ll as hi s t a l es illustra tive of American life an d manners — t h e d e li g h t f u l p i ctures o f society in our own country, by Miss Austen, Mrs. Brunton, and Mrs. Inchbald—the inimit a bl e ana ly ses o f th e h uman cha racter of the English sa ge , G o d w i n—t h e h umourous an d com i c delineations of Hook and Galt—the splendid story of " Eugene Aram," by that master-spirit of the age, Bulwer, are intro duced in conjunction with th e hi ghly popular novels of Miss Porter and the Misses Lee. The works of illustrious foreign writers—such as the " Corinne" of M a d ame d e Stael, and the " Notre Dame de Paris," of Victor Hugo--likewise find a place in this collection. Hereis surely var i ety o f amusement, ay, and valuable information too, for a ll c l asses of readers. The publisher cannot be too highly commended for leaving it to the option of the purchaser to select any one work, which is so arranged as to be completed in itself, without reference to the other volumes. On account of the extraordinary at tractions of the " Standard Novels and Romances," we are not surprised to find that upwards of 250,000 volum es h ave already been c i rcu l a t e d. The Rev. Mr. G leig's " C ountry Curate" is compris e d in the new volume just issued to the public. The Commissioners afterwards appointed Edwin Chadwick, Esq , of the Inner Temple, Barrister-at-Law, to be the Secretary to the Commission. ST. JAMES'S PALACE, Auo. 20. The King was this day pleased to confer the honour of Knight. hood upon David James Hamilton Dickson, Esq., M.D. F.R.S., Edin. F.L.S., Physician to the Royal Naval Hospital at Ply. mouth. DECLARATIONS OF INSOLVENCY. THOMAS BARREif,grocer, Stamford. WILLIAM EDWARDS POWELL and JOHN POWELL, linen-drapers, Oxford-street. FRANCIS BONAFFE, merchant, Michael's-alley, Cornhill. BANKRUPTS. SAMUEL GREW, brushmaker, Birmingham, to surrender Sept. 6, at eleven, and Oct. 7, at four, at the Law Society's Cham bers, Birmingham. Clarke and Medealfe, Lincoln's-inn-fields, London ; Tyndall and Rawlins, Birmingham. JAMES ALLPORT, provision-dealer, Birmingham, Sept. 9, at one, at Radenhurst's New Royal Hotel, and Oct. 7, at ten, at the offices of Mr. J. Richards, Birmingham. Norton and Chaplin, 3, Gray's Inn-square, London ; Richards, Birmingham. GEORGE HAYWOOD, wine-merchant, Birmingham, War wickshire, September 9, at one, at Radenhurst's New Royal H o t e l, and October 7, at ten, at the offices of Mr. Harrison, Birmingham. Norton and Chaplin Gray's Inn-square ; Harrison, Bi r mingh am . THOMAS SMITH, hatter, Stockton-upon-Tees, Sept. 11, and Oct. 7, at eleven, at the Black Lion Inn, Stockton-upon-Tees. Stormy, Wellington-street, Southwa r k. WILLIAM SO ULSBY, tailor, Newcastle-upon-Tyne, Sep tember 17, at eleven, and Oct. 7, at one, at the Bankrupt Commis sion -room, Newcastle-upon-Tyne. Dawson, Symond's Inn, Chan cery-lane, London; Kent, Newcastle-upon-Tyne. WILLIAM BRINDLEY, cheese-factor, Fleet Green, Stafford shire, Sep. 16, and Oct. 7, at ten, at the Harpur's Arms Inn, Longnor, Staffordshire. Hilliard, Leek; Corner, Canterbury square, Southwark, London. DIVIDENDS D. Douglas, baker, Whitechapel-road, Sept. 15, at eleven, at the Court of Bankyuptex., E. Cole, chandler, Wells-street, Oxford-street, Sept. 13, at half-past twelve, at the Court of Bankruptcy. W. Barnfield the younger, wine -merchant, Mark-lane, Sept. 4, at half-past two, at the Court of Bankruptcy. S. Huckerby, fellmonger, Sealford, Leicestershire, Oct.l, at one, at the George Inn, Melton Mowbray. E. Pownall, scrivener, Ipswich, Sept. 22, at eleven, at the Golden Lion Inn, Ipswich. W. Wallis, builder, Fen-Ditton, Cambridgeshire, Sept. 6, at ten, at the Red-Lion Inn Cambridge. W. Collings and T. Maingy, merchants, Bishopsgate-street Within, Sept. 16, at two, at the Court of Bank rup t cy . J. H . Davies,_ draper, Merthyr Tydvil, Gl amorgans hi re , S e pt. 19, at one, at th Commercial-Rooms, Bristol. G. Bayley, silk-mercer, Bristol, Sept. 20, at two, at the Com mercial-Rooms, Bristol., C. Martyn, draper, Newcastle-upon-Tyne, Sept. 25, at one, at the Bankrupt Commission Room, Newcastle-upon-Tyne. T. Duckworth, calico-printer, Manchester, Sept. 16, at one, at the Commissioners' Rooms, Manchester. T. Morris, draper, Derby, Sept. 16, at one , at t h e Commis sioners' Rooms, Manchester. J. Bacon, plasterer, Greenwich, Sept. 17, at eleven; at the Court of Bankruptcy. R. Day and R. Hetchman Day, seed-crushers, Tovil Oil-mills, near Maidstone, Sept. 18, at eleven, at the Court of Bankruptcy, Basinghall-street. W. Wheeler, whitesmith and bell-hanger, Cheltenham, Sept. 16, at ten, at the Royal Hotel, Cheltenham. J. Gaze, tanner, Norwich, Sept. 19, at ten, at Norwich. " M. Duncan and J. Munday, spirit-merchants, Sept. 19, at eleven, at Kingston-upon-Hull. W. T. Sadler, innkeeper, Norwich, Sept. 12, at twelve, at Nor wich. CERTIFICATES, SEPT. 16. J. and S. Grundy, blanket-manufacturers, Kirby Lonsdale, Westmoreland. C. Coupland, money-scrivener, Leek, Staffordshire. H. Case, ,racer, Fore-street, London. J. Wood, chemist, Aldersgate-street, London. W. Gould, Rising Sun Brewery, Seven Star-court, Rosemary lane. PARTNERSHIPS DISSOLVED. P. Crook and T. Crook, Bolton-le-Moors, cotton-manufacturers. R. Gardner, J. Lord, and T. W. Lord, Halliwell, Lancashire, cotton-spinners. W. Bradley and J. Woolrich, chemists, Worcester. S. W. Hill and J. N. M'Evoy, Bitmingham. J. and C. Brown, printers, Rotherham, Yorkshire. W. Spooner and T. Clowes, merchants, Birmingham. C. and S. Collins, farmers, Smockington, Warwickshire. J. Firth and W. Rooth, jun., fustian-shearers, Manchester. E. M. Mace and J. Mace, schoolmistresses, Fareham, South amptonshire. M. Robberds and H. R. King, milliners, Norwich. C. and H. Field, auctioneers, Union-street, Southwark. J. Clarke and W. Berridge, grocers, Leicester. J. Ramsey and J. Smail, Berwick-upon-Tweed, linen-drapers. T. Cuthbert and W. Cuthbert, Barrow, Lincolnshire, millers. A. M. Mills and J. Mills, Brighton, grocers. C. Mouat, E. J. Hastier, and E. Lacey, St. Paul's Church yard, linen-drapers. P. Martineau, P. Martineau, jun., and D. Martineau, sugar refiners, Goulston-square, Whitechapel, (as. far as regards) D. Martineau. SCOTCH SEQUESTRATIONS. MATTHEW LANGLANDS, merchant, Glasgow, Sept. 1 and 15, at two, at the Eagle Inn, Glasgow. ALEXANDER M‘MILLAN, farmer, Parklee, Lan ar k s hi re, Aug. 28 and Sept. 13 , at twelve, at the Black Bull Inn, Glasgow. SPORTING INTELLIGENCE. EGHAM RACES.—(I 4 ESTERDAI'.) Under the liberal stewardship of Captain Gardnor and Hugh d e Burgh, Esq., aided by the constant exertions of Mr. Hibburd and a more becoming spirit in the inhabitants than was manifested by them last year, the list for the meeting now in progress exhibited a marked improvement in the number and value of the stakes and plates ; nor is it in any way attributed to tbe want of zeal that the quantum of sport yesterday afternoon was somewhat less than the entries led us to anticipate. The races commenced yesterday, and were numerously and fashionably attended—more so, indeed, than the unfavourable state of the weather warranted us in expecting. This did not prevent the promised visit of their Majesties, who arrived on the Course at half past one o'clock, accompanied by a numerous suite, and preceded by the Stewards. In the first car r i a ge were the King, Queen, and the Princess Augusta, and in the other five the Duke of Dorset, the Earl and Countess of Errol, the Earl of Albemarle, Sir W. Fre mantle, Sir A. Barnard, Sir Philip and Lady Sydney, General Thornton, Colonel Bowater, Mr. Shiffner, Miss Wilson, &c. Their Majesties remained in the royal tent (Tippo Sultan's) till half-past four o'clock, at which time they took their departure for the Castle. It is said that the Royal visit will be repeated either to-day or to-morrow. Besides the above, we observed the following fashionables ; Count Bathiany, the Marchioness of Downshire, Countess of Berkeley and daughters, Lord Charles Manners, Lord S. Osborne, Lord Exmouth, Lord Hillsborough, the Ladies Somerset, Hon. General Grosvenor, Hon. B. Craven, Hon. G. Berkeley, Hon. F. Berkeley, Lady Fremantle, Colonel Peel, Colonel and the Misses Stapleton, Colonel Galway, Colonel Challoner, Sir J. Gibbons, Sir G. Heathcote, Captains Gardnor, Ricardo, and Martyn ; Major Stewart, Messrs. Cullen Smith, Wightwick, Ward, Cosby, De Burgh, Harcourt (and Lady), Shakerley, Mitchell, Chaplin, &c. ; Misses Bathurst, Harvey, &c. The following is a statement of the running : The Cup Stakes of 10 sovs. each ; three-yrs.-old., 6st. 121 b. ; four, Bst. 101 b. ; five, 9st. 31b. ; six and aged, 9st. 61b. ; mares and geldings allowed 31b. The winner to be sold for 600 sovs., &c. ; second horse to save his stake. Two miles. 13 subs. Mr. Forth's Sister to [mbar, 3 yrs Twitchett 1 Mr. Cosby's Patapan, 3 yrs 2 Mr. J. Day's Liston, aged Sir G. Heathcote's Astracan, 4 yrs 4 Betting-5 to 4 agst Sister to Imbar, 2to 1 agst Patapan, and 7 to 2 agst any other. Liston jumped off in front and made strong running considering the state of the ground ; he was followed pretty closely by Patapan and Sister to Imbar, the rear being brought up by Astracan, who was evidently too fleshy and could not live with them. The old horse maintained his lead till about a distance and a half from home, where the two three-years-old went up, and he was feign to de cline ; the young ones kept together till near the betting-stand, by which time Patapan was in trouble ; the filly, on the other hand, was full of running, and had no difficulty in winning by at least a length and a half. Those who have been in the habit of perusing the returns of the various provincial meetings cannot fail to have noticed Liston's name ; he is now fourteen years old, has won up wards of fifty races, is generally hunted in the winter, and is still, owing to skilful management, as fresh and frolicsome as a four-year old. We believe that we do not err in asserting that he has run and won oftener than any horse that ever lived. The Windsor Castle Stakes of 25 soya. each, 15 ft.; for three-years old, 7st. 31b. ; four, Bst. 71b. ; fillies and geldings allowed 31b. Mile and three quarters. Sir G. Heathcote's Samarcand, 4 yr 5..... Buckle withdrawn Mr. Sadler's Cinderella, 4 yrs Mr. Sowerby's Catalonian, 4 yrs paid Sweepstakes of 25 sovs. each, h. ft., for two-yrs.-old ; colts, Bst. 51b. ; fillies, Bst. 21b. ; winners once, 31b. ; twice, 51b. extra. Half-a-mile. 7 subs. Mr. Cosby's Griselda Chapple 1 Mr. De Burgh's Jacopo 2 Betting--3 and 4tol on Griselda. A very beaUtiful race, and won by only a neck. Match, 50 sovs. One Mile. Mr. Smith's Friar Tuck, 6 yrs., 9st Norman 1 Mr. Kemp's Jessy, 6 yrs., 9st 2 High odds on the Friar, who won in a canter. The Noblemen and Gentlemen's Plate of 50/. ; three-years-old, 6st. 121 b. ; four, Bst. 71b. ; five, 9st. ; six and aged, 9st. 31b. ; mares and geldings allowed 31b. The winner to be sold for 200, &c. Two miles. Captain Berkeley's Goldfringe, 3 yrs Pavis 1 1 Mr. Cosby's Pincher, 3 yrs 4 2 Mr. Beckett's Denbies, 4 yrs 3 3 Mr. Holmes's Shylock, 4 yrs 2 dr First heat-5 to 4 agst Pincher, 2to 1 agst Goldfringe, and 4 to 1 agst Shylock. Won in a canter. Second heat-6 to 4on the mare, who won by a neck after a good race. Yesterday the East India Company's periodical sale of tortoiseshell, and other fancy East India and China produce, took place at the India House, The sale, however, pos sessed little importance, the chief attention of the East India trade being still drawn to the plan for conducting in future the sales of East India produce on account of the merchants trading to India and China under the new system. In consequence of the difficulties in the way of arranging the conditions for future sales, and the many reforms which it is intended to introduce, the large sales of drugs an nounced to take place yesterday were put off. At the conclusion of the East India Company's sale, Mr. JOHN HORSLEY PALMER took the chair, and stated that he wished to inform the trade, on behalf of the East India merchants, that the sale of drugs appointed to be held on that day had been again adjourned, in consequence of a disagreement which existed between the East India Committee and the Committee of the drug trade, as to the terms upon which the sales were in future to be conducted. The importance of the subject to the East India mer chants, as well as to the drug trade, and in fact to the trade of the port of London, was such, that the Committee of East India merchants had given the subject their most serious attention, with a view of consulting the trade. In order the more fully to have the subject considered, it was proposed again to adjourn the sale, in order that a fixed de termination might be come to upon the subject. It was, therefore, proposed to adjourn the sale for a week. Other matters connected with the mode of conducting the great sales of piece goods, indigo, silk and tea rendered it neces sary that a system should be adopted which Auld suit the :convenience of all parties. To these subjects, the atten tion of the Committee had been drawn, and it was the de sire of the East India merchants to do all in their power to facilitate the trade and commerce of the port of London. After some further questions had been asked, the sale of drugs was postponed. POLISH PATRIOTS. There are now remaining in this city but thirty-six of the exiles brought out in the Austrian frigates, and they are exceedingly desirous 'of going on to the land lately granted them by the Congress, but are entirely without the means of doing so. The grant of this land is all perhaps that the nature of our Government permitted Congress to do for these gallant men, but it leaves the unfortunate refugees no better off than if nothing of the kind had been done—unless the good feeling of our citi zens furnishes the means of reaching the spot. Will those means be withheld ? Will the limited amount necessary to enable the little band nuw lingering among us, to avail themselves of the bounty of Government, be refused ? We trust not. We trust that this last appeal which they will ever urge upon the citizens of New York, will be responded to with a cordial and efficient liberality. The true Po lender is too proud to urge such an appeal for himself. There is that in the heart of a highminded soldier which revolts at the idea of asking charity, however pressing the necessity, and however high and honourable his claims to public sympathy. We must be allowed to ask it for them, and we do ask it. We ask our fellow citizens to remem ber that these brave men are the countrymen of Kosciusko —that they are the remnant of that heroic band of pa triots who fought the enemies of their country and the enemies of human freedom, with a valour and a devoted ness that have few parallels in human history—that they were driven from their country only when the most un daunted and indomitable efforts were overpowered by in exhaustible hordes of Russian barbarians—and when every footstep through their unhappy land was encrimsoned by the blood of their murdered relatives ! We ask only that New Yorkers will remember this, and well we are con vinced that our object is attained !—New York Paper. CASE OF SCHUPS, THE LAST CRIMINAL CONDEMNED TO DEATH IN BELGIUM. The criminal Schups having previously been convicted of acts by which he became liable to imprisonment for life, murdered one of the keepers of the prison where he was confined in order to effect his escape, and succeeded in his object. He was, however, afterwards retaken, and it then became a question whether he should be executed or not. The Procureur-General, who sends in his recommendations to the Government in the same manner as the Judges do here, strongly urged his execution, on the ground that if his sentence was commuted into imprisonment for life, he would receive no additional punishment for having killed one of the keepers of the prison in cold blood. In reply to this the Administrator of Prisons (M. Soudain), and the Inspector of Prisons (M. Ducpetiaux), addressed the Ministers of Justice in favour of mitigation of the punish ment ; and the Minister of Justice applied to the Minister of the Interior for his opinion on the case. The following is an extract from the reply of the latter : " I have read with attention the observations of the Procu reur General, those of the Administrator, and those of the In spector of Prisons, and it is to the opinion of the two last that I think it my duty to add mine. Whatever may be the cir cumstances of the odious crime of Schups, I cannot see any necessity for his execution, nor do I think it would be of any utility whatever. Since the revolution, and for several years previous, there has not been a single execution; the number of capital crimes has not increased : and I greatly fear that to cut off a head in a public market place would be considered by a . great number of persons on the present day a useless cruelty. It is an opinion which I have already taken the opportunity of setting forth in the Cabinet on many occasions." The punishment of Schups was accordingly commuted into that of travaux Arch a perpetuite accompanied by some aggravation of discipline. THE GOVERNORSHI P OF THE NEW TOTHILL FIELDS PRISON.—On Saturday last Mr. Nodder, the Governor of the old Tothill-fields Prison, sent in his resignation to the Magistrates, which was accepted. On account of Mr. Nod der's health this event has for some weeks past been expected, and numerous candidates have been in the field for the appoint ment, which is said to be worth 6001. per annum. Out of the number the Magistrates have selected three approved candi dates, viz., Mr. Vine, Mr. Fellowes, and a Lieutenant in the Navy ; and the Governor will be chosen from these in the course of a few days. CONSUMPTION OF SUGAR IN FRANCE.—In the " Journal of Transactions," published by the French Society of Universal Statistics, we read the following extract from a discourse held by the Secretary General to the Society in the last General Meeting:__' We have been furnished by M. Cesar Moreau with statistical researches on the consumption of sugar in France, by which it appears, that under Henry IV. sugar was so scarce in that country that it was sold by the ounce in apothecaries' shops, in the same manner as bark is at present. In 1700 the total consumption in France did not exceed 893 tons ; the relish for this article increased to such a degree in the eighteenth century, that in 1789 the consumption was 20,539 tons. The revolutionary wars, and the exorbitant duties laid by Napoleon on foreign sugars, reduced the con sumption in 1812, for the whole of the French Empire, which consisted at that time of 44,000,000 of inhabitants, to 6,251 tons. After the peace, in 1823,:the consumption had already risen to 14,288 tons ; and successively to the year 1822, rose to 49,115 tons. In ! 823, the war with Spain having raised the price of sugars, the consumption was for a time reduced to 35,720 tons ; but it soon got up to 54,473 tons ; and in 1831 it rose to 71,440 tons; France having then 32,500,000 inha bitants, being about five pounds avoirdupois weight for each person. Notwithstanding this rapid progression, we are far from consuming as much as the United States, whose con sumption amounts to ten pounds weight for each person ; England, that consumes fourteen pounds each person ; and the Island of Cuba, where, as reported by Mr. Humboldt, those who have not seen what enormous quantities of sugar are consumed in South America, will be surprised to learn that the whole of France requires, for her own necessities, only three or four' times as much sugar as the Island of Cuba, the population of which does not exceed 340,000 inhabitants." THE INITIATED AND UNINITIATED FISHER MAN.—BehoId him (the veteran fisher) now at the river side —quick as thought his tackle is fixed, and with elevated arm and long taper line .floating extended behind him, he com mences—light as gossamer falls the fly, and sweeping gently across the stream it is withdrawn and again thrown. Observe that whirling eddy—the fly falls exactly on it—a heavy rolling plunge follows—hark to the music of the clicking reel—now the victim flounders near the bank—the net is under him--he is secure. Observe the uninitiated fisher on the opposite side of the stream—he stumps sturdily along the bank, and ever and anon thrusts his head between the openings of the bushes which line the margin of the brook, scaring its timid tenants, who hurriedly rush in all directions—now he throws his line —listen to the snap of the fly as he advances his rod ere the line is fully extended behind him—see how wavy falls the line upon the water, raising wide spreading circles upon its surface —and lastly falls his fly, a huge bunch of feathers, large as a humble bee. He allows it to float down the stream before the very nose of the latent trout, who suffers it to pass with the utmost indifference 2 • again and again the manoeuvre is re peated, until the fly deserts the line, or the wily fish. annoyed by the continued thrashing, gently turns his tail and proceeds down - the stream. Turn again to the veteran—he seats him self in a shady spot, and opening his pannier, therefrom he takes the wherewithal to compose his meal ; see how carefully laid out on sedges he deposits in his pannier five or six brace of spotted rogues, none under fifteen inches.—New Sporting Magazine. The Commissioners of Excise Inquiry (Sir H. Parnell, Mr. H. Berens, and Mr. H. L. Wickham) in their seventh report (which is on British spirits, and dated July 25, 1834,) speaking of the obvious necessity, for the purposes of revenue survey, of various regulations, thus speak of excise taxation, and some of its consequences, as regards the interests of manufactures, and the inducements to en terprise and experiment : " The disadvantages to the manufacturer of conducting his business under such a system of interference and regu lation as compared with the free exercise of his ingenuity, skill, and resources at the times and in the manner best suited to his own convenience, do not require to be enlarged upon ; but we may briefly allude, as amongst the most prominent of these disadvantages, to the discouragement to all attempts at invention or improvement, which must arise as well from the interference of the proscribed rules with any change in the management of the process, and from the obligations imposed upon many manufacturers of obtaining certain amounts of produce from given quantities of ma terials, in prescribed times, as from the circumstance that the person who makes any experiment or attempt at im provement is, by the necessary publicity given to every part of a process conducted under excise regulation, debarred from the private or exclusive advantages which should be the reward of a successful invention. Under this system the manufacturer is also prevented from giving effect to the inventions or improvements of others, for which his manu facture may furnish the means, if for that purpose he shall be obliged to depart from the mode proscribed by law for the conduct of his business. We have met with repeated instances of this species of inconvenience during our recent inquiries, and would especially refzr ;13. , 6tut ement made to us in the course of our examination-of the plate-glass ma nufacturers at Newcastle, whieh was confirmed by the evi dence of the engineer and secretary to the Commissioners of Northern Light-houses at Edinburgh. " In the course of some recent scientific researches on the refraction of light, it had bedasuggested that a lens or a series of lenses of a peculiar construction, called a poly zonal lens, would possess the power of refracting light to an extent much beyond any glass or other contrivance which had been hitherto applied to the use of light-houses. Un der the sanction of Sir D. Brewster's recommendation, the Commissioners of Northern Lights applied to the manufac turers of Newcastle to prepare specimens of the proposed lens for the purposes of the experiment. This order, it ap pears, would have been immediately complied with but for the restrictions of the Excise, it being found that the glass for the lens would require to be cast of a thickness much beyond what was allowed by the existing regulations, and that the manufacturers would thereby become liable to what they considered as an excessive rate of duty ; under these circumstances, the manufacturers stated that they felt them selves compelled to decline the order, after having prepared models, and made other, arrangements for carrying it into effect, and we were informed, that unless a relaxation of the Excise regulations was obtained, the order would be trans mitted for execution to a manufactory in France.* The consequence was, the suspension (at least) of an experiment which promised results of the most unquestionable public utility, at the precise season of the' year when any increase to the power of light may be said to have been of the ut most public importance. " This instance of the injurious interference of the Ex cise Laws with the pursuits of useful science, becomes the more worthy of attention from the fact, which we believe can be equally well established, that another most important branch of the same manufacture,—namely, that of lenses for the superior kinds of telescopes, of which at one time England had the supply of all Europe,—has, within these few years, been transferred to France and Italy, entirely in consequence of the prohibition in this country against con ducting the necessary series of preliminary experiments. A further disadvantage attending the application of fiscal regulations to processes of manufacture, arises from their compelling such processes in many instances to be carried on in a less economical and productive manner than would be practised if the manufacturer were left unre stricted in his mode of conducting them ; statements of instances in which a waste of materials, time, and labour, is by these means occasioned, will be found in the examina tions to which we shall hereafter have to refer your Lord ships in our reports on the several duty-charged commo dities. It may be sufficient here to mention an instance also arising in the manufacture of glass, which was brought to our notice by the glass manufacturers at Newcastle,— namely, the loss and inconvenience which they sustain from being compelled to work up the whole quantity of the ma terials or metal contained in the furnace or arch in which they are fused, and to pay the Excise duty on the whole of the quantities so worked up, although it is well known that a considerable portion of those materials cannot be in a state fit to form a part of the manufactured article ; and that they must, after being thus unnecessarily brought into the state of imperfect glass, be broken up and thrown again into the melting-pots. As this superfluous process is ne cessarily gone through every time the furnaces are opened or drawn, the aggregate loss of time, labour, and materials in an extensive manufactory must obviously be very great ; in addition to which there is the manifest injustice of re *frig duty to be paid more than once on the same por ticin qtmaterials. "Instances of a similar kind might be adduced from nearly every one of those manufactures which are classed - by the excise as belonging to the growing duty trade ; and with respect to that which is more peculiarly the subject of our present report, although the nature of the process and of the article produced is not such as to render the official interference of the excise so extensively injurious, as it is in other manufactures which require a more complicated pro cess and machinery, there can be no doubt that this inter ference must be looked upon as a serious disadvantage to the manufacturer ; and so highly is this disadvantage rated, that it will be seen that one of the deputation of London distillers whom we examined, states his conviction that, as suming as a preliminary that the duties should be fully and effectively secured, it would be well worth his while to pay 3,0001. per annum, for the privilege of exemption from..ex cise interference.± " In referring to these injurious effects upon the manu facturer or traders, it should be recollected that they must also be felt in an accumulated degree by the public, who are the consumers, against whom the tax operates by the addition made to the price of the commodity, not only by its direct amount, but by the necessity of compensating the manufacturer for his advance of capital in defraying it, and also by the increased cost of production arising from the unnecessary additions to the expenses of manu facturing to which we have alluded. It may be observed, that the enhancement in the price of an article of gene ral use, when such enhancement is produced by insti tions peculiar to any one country, at the same time that it checks consumption, and thus diminishes the employment of industry and capital in that country, has the further effect of giving direct encouragement to foreign competitors in trade ; and instances might be adduced in which the supply of articles in general demand has been partially or entirely transferred from a native to a foreign market through the effects of internal taxation. In the course of our recent inquiries in Scotland, these conse quences were strongly illustrated by the circumstances brought before us in our examination of a case to which much attention had been drawn, relating to an improved process for the manufacture of potato-flour. An establish ment upon a large scale had been recently commenced for this purpose in the neighbourhood of Glasgow, the prin cipal object of which appears to have been to supply the weavers of that manufacturing district at a cheap rate, with a substance well adapted for preparing the paste or size with which their yarns are moistened previous to the process of weaving. The article generally employed for this purpose is stated to have been paste made from American wheat, for which it was naturally thought desirable to substitute an article of home growth, the produce of the districts in * We understand that since the period of our examination this relaxation has been obtained under a Treasury order. t The following is from the document, No. 94, in the Appendix here referred to : . " How does the comparison stand with regard to the science of distilling. do you consider you have carried it further here than they have done in Scotland and Ireland ? " Mr. Atlee—l believe I have made as many experiments as any man in England. I have been in business upwards of fifty years. m a ny experiments have failed, bnt that has given information to m e, and I do not wish, under the new Bill, to expose to every ex cise-officer what my system is. ,‘ Has much progress been made in the art of distilling?—Very considerable. " Do you consider it capable of much further improvement?— That we cannot tell. " Are the present regulations in the way of improvement ?—I think they are. " Mr. Currie—The competition, since the new law was made, has done more than anything else to teach us our business. " What regulation of the existing law do you allude to as inter fering with the improvements? " Mr. Octavius Smith—The regulations increase immensely our expense of manufacture ; for instance, I would willingly pay 3,0001. a year to be exonerated from the jurisdiction of the Excise, provided the duty could be truly collected, and I am satisfied that I should be a gainer by it. The restrictions are also inconvenient and an noying. " Mr. Smith—Under this new Bill any officer of Excise may come into my distillery to direct me how to brew." which the trade of weaving princip vails. The potato-flour prepared by the process in question is pro duced in a highly purified state ; and, independently of the supply of paste to the weavers, the manufacture is consi dered as promising, in consequence of the nutritious par ticles of the root being concentrated in a higher degree than had been obtained by previous attempts, still more important national advantages, from extending and improving the pre paration of the potato as an article of food, and more espe cially from reducing it into a state in which, as we were in formed, it might be preserved for almost any length of time. It was also stated that the manufacture had proved emi nently successful for the object for which it was primarily undertaken, and that the paste prepared from it was found to answer the purpose• of the weaver in all respects as well, and in some better, than when prepared from the article of foreign production for which it was substituted ; the de mand for this description of flour is stated to have been in consequence rapidly increasing, and to have led to pre parations for the establishment of the manufacture on a very extended scale, both in Scotland and Ireland, at the period when (a short time before the date of our examination into this subject) the manufacture was wholly suspended by the interference of the Board of Excise. This interference is represented to have been caused by the attempt of a bleacher in the north of Scotland to make this potatoe-flour the means of a fraud upon the Excise, by claiming, in respect of a quantity of such flour used by him for the purposes of bleaching, the drawback to which he would have been entitled if he had employed for that purpose a corresponding quantity of duty-paid starch. This latter article, as is well known, is applied to the various kinds of linen or cotton cloths in their finished or manufactured state, and although it may be produced from the same materials, it is in a state of preparation quite distinct from that of the paste and size applied to yarn pre viously to weaving ; and it is further stated that the potatoe flour could not by any degree of preparation be made to answer permanently and effectually as a substitute for starch, on account of some of the inherent qualities of this kur, and more especially on account of its tendency to at act moisture ; at all events, we believe it has not been asserted that the potatoe-flour produced in the establish ment to which we refer bad been, or was intended to be, employed for any other purposes than those to which we have already alluded—namely, .as an article of food, and for preparing the yarns of the weaver. The Board of Ex cise, however, felt it to be their duty to send a notice to the manufacturers of potatoe-flour requiring them to " take out licences as makers of starch, and henceforth to conform to the starch laws in the manufacture of potatoe-flour." The consequence of this order, as we have stated, has been the total suspension of an important and improving branch of manufacture in the district where it was peculiarly re quired; and in tracing the further effects of this suspension will be found an illustration of the various kinds of incon venience to which we have adverted, as arising from the imposition of taxes upon useful manufactures ; for it is ap parent that in the instance before us there has been a check on invention and improvement, a check on the most econo mical mode of producing an article of general consump tion, a consequent increased price and diminished con sumption of that article, an immediate loss on capital to the proprietor, and a loss of employment and means of sub sistence to the workman—the litter will be seen by the evidence to have already occurred to a considerable amount. " It may perhaps be remarked, that cases similar to that to which we have just referred, and others which might be brought forward, in proof of the assertion as to the injury arising to the manufacturers by being subjected to excise taxation, are of an unusual and peculiar character, and that they occur under circumstances of too limited and partial application to be made the foundation of an assertion of so general a nature. To this objection it may be replied, that the evils to which we have alluded, as being incident to the excise taxation of manufactures, are inherent in the princi ple of all taxation of manufactures, are inherent in the prin ciple- of all such taxation, and in their general effect are unavoidable, although they may vary in their degree and mode of pressure under different circumstances ; and it may be added, as a position of equally general application, that the evils are in all respects greatly increased through the attempts which are so frequently made to obtain a large amount of revenue by fixing the rates of duty immoderately high. Amongst the inevitable consequences of these high rates of duty may be ranked the following, which cannot fail to be considered as so many additional evils beyond those to which we have already referred as incident even to moderate degrees of taxation :-Ist, multiplicity and complexity of regulations ; 2dly, severity of penal enactments and prosecutions ; 3dly, increased vigilance and closeness of inspection of the trader, and conse quently additional interference with the trade ; 4thly, the various kinds of vexation and annoyance to the trader necessarily attendant upon this severity of re gulation and closeness of inspection ; sthly, the temp tation and encouragement to a system of evasion of duty by those who are fraudulently disposed, and the consequent injury to the fair trader ; 6thly, the temptation held out and the numerous opportunities afforded for the corruption of officers ; 7thly, the inevitable increase in the general expenses of collection ; Bthly, the failure in the at tempt to obtain an amount of duty in any degree commen surate with the rate of taxation imposed or equivalent to what the article might be made to produce under a more more moderate and better adapted rate. " Every one of the evil consequences of which the enu meration is above given, will, en an investigation of the cases in which they have arisen, be found to have been either wholly produced, or at least produced in an aggra vated degree, by having carried the rates of duty too high. All experience of this mode of taxation has proved, that as to every article which is the object of it, there is a certain limit to the amount of duty which cannot be exceeded without creating such a temptation to its invasion altoge ther, or in part, as to call for that multiplicity of regula tions, restrictions, and penalties, and the various inconve niences resulting from them, to which we have above ad verted, and also to an evil attended with consequences more extensively injurious than them all, in the effect produced upon the general habits and morals of the people by any cause which leads them to an habitual and almost undis guised practice of violating any branch of the law. " In proof of the above positions we can confidently refer to the results of all former inquiries into the operation of the . excise law in the various parts of the kingdom, whether carried on by commissioners specially appointed, or by the commissioners or officers of the excise. It appears, how ever, that the evils to which we have alluded have of late years been greatly mitigated and reduced by the improve ments which have taken place in the nature and application of the regulations relating to exciseable articles—in the ge neral character and conduct of the various descriptions of officers employed in the department—and also in the gene ral conduct and mode of dealing of the manufacturers or traders who are subject to the regulations. " Notwithstanding, however, these recent improvements, which our examinations in the three divisions of the king dom have shown us to be most extensively beneficial, it ap pears to us that there is much which may still be done in order to promote the object of bringing our system of ex cise taxation into a state as sound mid satisfactory as the objections inherent in all such systems will permit. ' In concluding these observations, which have been suggested by our examination into the general nature and tendency of the present system of excise laws, considered as a system of taxation, and which are submitted as intro ductory to this our first report on one of the excise growing duty trades,' we beg leave to state, that in al luding to the injurious effects on manufacturing industry arising from the operation of these laws, we have not merely relied upon the probability of such being the result as a theoretical conclusion almost necessary, but that the actual existence of these injurious effects has in many in stances been fully substantiated by evidence collected in the course of our recent inquiries, and that in other cases where injury to the trade or manufacture is not found as the direct result of excise regulations, their tendency to produce such consequences will be sufficiently apparent from the examinations taken in various parts of the king dom, to which we shall have to refer." MEETINGS OF CREDITORS AT THE COURT BASINGHALL-STREET, TO-MORROW (From the London Gazette . ) W. A. Bazett and Co., merchants 4 alcutta DIVIDEND. a. NV. Boys, wine merchant, Eastbourne, Sussex ; ii Cork papers mention that two gentlemen, each six feet five inches high, have been appointed High Sheriffs there. High Sheriffs indeed SPIRIT OF ENTERPRISE.—There is now in ope ration on a low ledge of rocks running out into the sea, about half way between the towns of Marazion and Penzance, in the Mount's Bay, a small copper-mine called Wheal 'Mexico, which, at high water, is fully fifty fathoms from the shore ; the shaft or opening by which the miners descend to their work is cut through the rock, and only defended from the force of the waves of the Atlantic Ocean by a wooden frame built around the aperture. At present the underground work is stopped, but men are busily preparing for the erecting of a steam-engine on the beach to drain off the water from the mine, which now comes so quick upon them that by ordinary methods they can not clear it away so as to continue searching for ore; they are also building a more substantial frame around the shaft. When this is in a regular train, and the business of the mine going on, it will be an ob j ect worth y the attention of' the tourist, and will repay the trouble of an excursion to the spot. Not many years since a mine similar to this was worked at about two miles distant he from t present one; it tu r ned out very rich, and would, perhaps, have continued so to this day, had not an American ship, in a gale of wind, driven on the erections and destroyed the labour of the enterprisinc , individuals by whorl% it was carried on. The fear of a similar occurrence taking place, and a want of union among the proprietors, put a final stop to this singular work.