The Sun. — London, England, 1842-03-16 00:00:00

nation than vas a subject which ventvred to say , therefore. espect to the , diffe hamg read, first. 't of Sessions anti' hen the pamphlets ght be depended would be ob in • office an eX Melbourne ition. Lord Mel at ng as his reimill Lion was not tbes took the course ke. He believed tend to postpone. Ie firmly believed upon the subject ,eople, w hich-ers ?y would not sd :otland one stik Hon. .31eut a Bill; but if just principle s i- u O .: thought it wo imittee. His fir e cl, a Select Cotn•L; difference sr he had cool ig to Pr°o !fore fur a S el ect that such a ‘,. o P e he Crown• i that ; and flov of 'Dee, he ..,d ding I n ' ly, bye a h god" en, w" 1 ,, A lf •st interest. 'fie seed t 1 0e Ksurable sw er rend to an . (1. • of. He pot urt nug ba power, w : t ha nary. he Right in a ' swer everY y cashiered 1,0 r Conserv/f, posite need w'r the same thti i that he ibject in a ople of SeotlP,, ke the senge and the Horo,:. 69 j 39 • red a I ' 4 tec g ed. ,o to bring in :1 0 be m otion° f , the g ia l l y *- enc ) f. m anufae,: n ,Ol ~„ tho,„s,A si ale her k pi 4 !on tr2.c& ids.' cl the nu. , Wl' The grace .(1 131rtY" led N eu 7' n. " ..... "' t ' L OW r --9, in 2 vols. post Bvo, with Illustrations, ON DON LEGENDS. By PAUL PINDAR, G en t. Richard Bentley, New Burlington.stret. * * To be had at all the Libraries. PERIODICAL WORK, BY THE AUTHOR OF I A'll" STORIES OF WATERLOO. e „I l ltilly Part s ( not to txcee I Eighteen) Price One Shilling Fht ", with characteristic Engravings, by Dick Kitcat, the Part to appear with the Magazines at the end of March. THE FORTUNES OF IfECTOR 0' HALLORAN, By W. H. MAXWELL, E sq . Abhor " Stories of Waterloo," " Wild Sports of the Richa r d West," S z . c . Bentley, New Burlington-street ; John Cumming, Ormond-quay, Dublin ; I; "' and Bradfute, Edinburgh ; Grapel, Liverpool. Na NOVEL EDITED BY MRS. GORE. tcow ready at all th e Libra ries, ' in 3 vols. post Bvo., 4 - 1 S C I N A TION -144 EDITED by Mrs. GORE, re " " Mothers and Daughters," " The Man of For , 4, y rilis tune," tkc. t isty I F 4 Tnal story brings before us an unprecedented va -411114),•IvelY4 amusing, and chat acteristic scenes."—New IL • urnLPublts• her, 13, Great Marlborough-street. I . NEW NOVEL BY L. E. L. A On Friday next, in 3 vols., post Bvo., 44 Y ANNE GRAN ARD; KEEPING UP APPEARANCES. 4 , 1 b0r f By L. E. L. C.13.1 ° . "Ethel Churchill," " The Improvisatric . e," &c. tq h e completion of this work, which was left in an un her liter state , by its l amented author, was entrusted to one of .14 11 titin." l !'"(18, most competent to the task, who was ful "Mat te " 4 with the intentions of the writer in carrying out t he Itetrateut of her gory. . 1 / 4 " C°lb uill Publisher, 13, Great Marlborough-street. - --ATRE ROYAL, DRURY-LANE. \l Pill b e THIS EVENING, MARCH 16, tli Atiu Rem: l , w l in Five Aets, called GISIPPUS.—Titus r 4 lviu A tli ~raharn . b !. Mr a . t i :n a d y erson; Gisipp u s, Mr. Macready; Medon, F~ acs iteu n „,' fneax, Mr Elton ; Cheremes, Jr. Hi!dson . ; Lycias, .cri t ; ller - ,;`; ‘ ,Norban, Miss E. Phillips ; Sophronia , Miss Helen .ph e . r hi ck. ; ss urpia. 11„ 1111 )1 t he Musical Farce of THE QUAKEK.—Steady, Mr. - ' 1.4 h . 0 ,, 1 1 114 at half-past Six, and the Performances . beg , in at Seven, e rY o „nd Price 4.d. ed. ; Pit 3s , Second Price 2s ; Lower ecotacl Price ls.; Upixr Gallery Is., Second Price td 1111A,th 'Olll c.t'o , E ROYAL, COVENT-GARDEN. THIS 1151 ANAGEMENT of MADAME VESTRIS, 111, / 4 11 beEVENING, MARCH 16, ti 4 . l ‘...l. o ,.`Peated the New Comedy. called BUBBLES OF THE Ity t 4Y; e a r kin d Mr. W. Farren; Sir Phenix Clearcake, Mt. 1 •41ey'l; P„ P „ t !in Smoke, Mr. Charles Mathews • Spreadweasel, Mr. A Spreadweasel, Mrs. Nisbett ; 'Florentia, Mrs. W. eoller,,h: Vitali°, Mrs. W. West ; Guinea, Mrs. Urger. ,L l .... e lc o i Livill be repeated, with additions Milton's Masque of '4lt• th. ..'"us, Mr. W. Harrison ; First 'Bacchante. Madame -uov, 4 2Yre n 'MY. Mrs. Walter Lacy ;_ Elder Brother, Mr. J. h,`.l ; pS , Madame Vestris and Miss Ilainforth ; Cupid, Miss IJ ,7nrsouphrosyne, Madame Vestrisl Sabrina, Miss Rainforth. 4 ' 1 , 4 linx2at half past six, and the Performances begin at Seven. 4 11 t , 44 P,,,," se ~ Second Price 3s. 64.1 ; First and Second Circles-58.. 6d.; Pit 3s , Seeond Price 2s. ; Gallery Is. Tickets Ali , 1 ( roti l ;4 or the Boxes to be taken of Mr. Grogan, at the Box-of. tel ,l oll . 4 „et? till Four, where Season Tickets may be had upon app..- 167 -rrivate Boxes to be had solely of Mr. Andrews, Book. ..\......11.LeW Bond-street. ROYAL SURREY THEATRE. Last Week of the Season. It ;114_ THIS EVENING. MARCH 16, fNsli:` t ed Lord Byron's Tragedy of WERNER.—Werner, Mr. Ntir Ulric Mr N. T . Hlcks • Josephine, Mrs. H. Vining; Ri p er Z h ",eim, gr. H At, n"'ell. a Co . mic . Ballet, entitled OPPOSITION; or, the %r 'eon ' I NCING MASTERS. ii44PtitLude with an original Nautical Drama, called SAM SCUD; N IN' S bY t SEA and LAND.—Sam Scud, Mr. H. hughes ; ~ -k ) t tt „ROYAL VICTORIA THEATRE. tIE DIRECTION OF MR. OSRALDISTON. " still continuing to draw crowded houses, and to 1e14 .r e ' Y' e e warmest sympathies of the audience, will be porformed ,l v, 'lig this week. 00 11 b e THIS EVENING, MARCH 16. 7,4 Performed MARY WHITE V in c ent e MURDER at the 4 ,,„ ° 4 of / PD —Mar White Miss , the acknowledged Finer „,„ L 'ornestic Tragedy. (4,,"Lb5",-I,' , „h. SIMO LEE; or, the MURDER of the PIVE p e Har i i'inop Lee, Mr. E. F. Saville ; Japhet Jone , Mr. 4 11,coric u Plee, Miss Vincent. 'Altt. 'le with THE BOOK 01. FATE; or, the TAILOR'S kt PIII WCH It.,krk r , PLAYS, ST. JAMES'S THEATRE. -..rerro,,,_"flELL begs respectfully to announce that Monsieur Per. ".4aCeS will poctively terminate on Friday next. THIR EVENING, MARCH 16, t he BENEFIT of MONSIEUR PI;;RLET. _ Ph.friorcaances will commence at half.past Seven e'cloek with % ,4. 44, et of LE BOURGEOIS GENTILHOMME.—M. Jour -11,?„.1* erlet. After whirh. EN PENITENCE. _ _ 'O l eilr7° , ved by LE COMEDIEN D'ETAMPES.—DorivaI, t rei rerlet Wtti L ' Me with ll L'AMBASSADEUR.—St. Jean, L M. Perlet. O MME DE SOIX A NTE ANS, E SAVANT, and , each of which Mons. Perlet will • ;pear, being his 4.aance, ad the last represe n tation before .' Easter. 1; 1 111 1 .1._. ile Plessy will have the honour of appearing at the kr_tivaL'lthe Theatre after Easter. itptil l ue't es and Stalls at Mr. Mitchell's Library, 33, Old Bond. Q. Seguin's, 12 Regent-street; Mr. Sams's, St. James's.. 'EI. at the B , fti of the Theatre which is open daily alk ev en .„, ox-o e . e sto;boirive. Admission to the Boxes, 6s. ; Pit, 3s. 6d. ; 4, .; Gallery, 2s. ~lt.. WATER AT LONDON BRIDGE THIS DAY. 4 tes after 4_l Evening ... '22 minutes after it. ,§Un4 • . LONDON: ci ll 16, 1842. \VESD AY MORNING, MARu ° to . ; ( l''' Lords .--- the house of Lords had lkst tis oUGIIA3I announced in Tory 'eti te l tkilt, that at the r h e . cre r s e t s o ol f ut s i e o N h 'e s ra u l p P o e h er te s hereg 4,,, t q to postpone regret 414i;"ne' au inCoMe tax till Thursday- was i t of bone_ Bela ex -, dinotr -4cl4.iM . e .e a lit t s - i,PPrilinee that the • eloquence, I)l\° ' t -at noble and Learned great acquaintance with the . country Upon 11n should occasion have the 'l nluths 44s agtcl - , extensive vja4ti -141Jti5...417914.c11. sel4a:etiel'ananddurliltargle ~, ,511-40eial syste peace; 111 4 1 th e • • of an income tax in Lord's stirring eloquence, of Is ot ~, t, lliestion means the whole adopt the discussions ° t tilt4rrat we by any hodied in his time of resolutions. important li'te altist's views as em we are tie,! ll sc llle of them and they , too, Nevertheless, nete r , dissent. tAt t ,_ , We entirely take up lutions. the hi o m fthemost deal itk7ely anxious to see are that he will shir, Ivititi6;nt.' certain as we o f enlarged statesman 14 Iv :: in a spirit orfe,ythe British L egislatureinion 'tir e : te ll few members in very pro ;,)tii : 1 °a k' But me beefy 4 -11 Y of Lord BROUGHAM'S . '‘l. tis C)t allowed by the public eminent, so deservedly I re t s n olu d t i i s o se ns n , t is 44 4 . 3 °f the opinions of men n confidence. N to the press evna co_ e n: e r e : illiar,f6 gerierally worthy of national 'lltio2ro, that We are called upon to a examine ainnethese opportunityre s o. 11 1 f lt i,,, 14 detail, in order that u'em I a5,),43' Placing before our readers in general so w y hat Lord BROUGHAM i 4 r07. 4 " t° do and upon what have hi. i,,‘*ith an 'authority, for which we . n is as follows: ,1. 1 1 , a respect. '44(l The first resolution grounds we occasiona y 2 .5 - 44,4 dire t tax ,;, 11 1 ,,' iti some reat merger y o P unavoidable for which %; itilkt,'-n press p e e g nditure may become () • e ought r b s , e r e a s t o i r m t e e d , hen an 14 b -'e re up other finances f übll e c v e a r ff t a o i Ith".24.ltained by no me . ans. com- 1 1. ' resol • hasour entire c ekittl resolu t io n wealth is credit, it can of wea 4 v,! v er b ev ' a ntry, Where the basis what it may, tle concurrence. ith ,"e resorted to, be the emergencyr t r h e e n ce. thousands, sapping 45 a4tit entailing ruin upon whole commu iii. had it odious to the 44 'ln is ti° of public morality, and rendering the Govern 3'. . 1 , 4 recourse to part o f the (it,2. 1.1,?1,e second resolution says:— k ''' it ‘ s ech a ta x ought on no th the necessity l '.. 4 . , re v at but to ces ! e wi as, besides si t ' , ii 44,4 revue ` of the Sta ~ uch ositlon— as In in uisitorial ape titti,4 oth " Qttild justifywts nnP i hich it is liable, account to form . its o. i s oti ket 'illo'bigri°eteatity°l':-e)°Latiou„ the real t o e r m s p u i p : lig.' •e% 119'easing its amount according a constant remcsin a g t4:l oo:titles of the public servi'. u whaterrsu ta are levied, the dii, t4 bat 4ragance on the par- ° expenditure, improvident enue in re us ti.„,, t 0: eetual check upon eeking a rev '"th 44 with the necessity of s 1- f the Government, and W ile fi t : heartily we agree as t that with ~'," : Thole of this resolution (Inv Parliament ' 6 the deficiency in 11 kot . : 1 1 hr,it. Its object is to Pie t ' . 41 ; 4 , t he iue e tax has supplied The Noble 4 1 , 4 t ste tee, it shall cease an d determine. the coun i4-a Nell -1 / 1 1 lioh °131 has forced the Government tr y shae4rlled t o , t i r as a proper dread, . which to call it c ' r th . 1.4 Ivitii him, l . , t when the Tories h 'Art . e ~„,, that . . e __ :.. ...-. uit itather Ith "'utile t a b 4t Le , . x they will R . 6 ( vi . th disputes and wars 1 , once get hold 4 r 4v 11 3 will involve us in I P. est to en % ighbours of foreign -onqu__ 0_ 14,1 ;to schemes . . e 11*114j 11SelVe59 and tstieir p the income of th -1. jobs dev ised only to swallow up take /Ilea • artisans , and in all sorts f kirt, Nintry, x ow , i s the rd for Preventing this public plunder note of '4'allill:°l-T°4<ili's second resolution is the system of tim . etn lunder, and 4 4 . li heml• The third resolution declare . s n .— the revenue to ),:,ti exatilethilTir the actual deficiency 1,000,000m1. o t a n t i n v g li'l k bo o ll l t 4 estivarea't ail"•ltleneth for next 3r,ararltsing from e "at. 24°,000/ e • ae c pr o bable deman.s Nir s enf aff.. :, besides l'ea,,: fo . , i inrs in the East, may render to in say a.fter an attemp as h ended 44ibtaiLZ 1-otl(l°ltnhee td a l tie n s ec o e f s Ea r cise and Customs has of the temporary re tio,:vit't a 1 , 4 . 4, 9-00th only, thereby proving the expected both to t u -' vilxcer iurther rever.ue from increased taxes 3 on P consump; t4r‘slthrtd-:rnediatel t;artlerva. the relief whii.h may justly be exPLxms, cannot k 314.4 i, s ad to finance f . ; om lot; ering those he parliament, to take Y ava'ilable, yet it behovest s tlre ' tliliat z::rdia.na of to be people's rights and in terests,fthis tax its prooss-t e4, ilya a li lk he d'Zrtetetedniiporarly existence anner of shall make it m ~t 4 q vilest patiently te'abeoLaem miff ed .lieessity ad z or a tern or; income tit): is here the lf Abe meant that by Y no other =cans . could tey, Of t,o al l . cello r of the xcliequer make up u deficie... 4 half Ilillieus, and a current deficit of two millions and a kai o , , " . , e qre quite of a different opinion. We laws , for thi a'' 411,41 a 'proy 1 hthe easiest and best remedy ti qil 8 eVil Was . e( t at and the adop -441_00f Et 0 . e1 7_ 1 41 . e repeal of Corn-laws its it ch Or ell e ' F a, 1. s Ystein of free -trade. But upon this enter, 4 i, , zNi Would t o sun,lect we have not space here we have die fined to ,','ll exceed the whole limits which e n ext , this article. We must proceed theref ire to ,4. .°llr resolutio • tilt at, wit, this vie ns .-- th4tPeople th u this view it is first of all necessary to satisfy t elt th e h i „hat there should be no invidious exemptions, but _o 1‘ . 4 : thcr iiiil,eti.(t).pers,ina..es in the State shall be permie c d c e l m 4: 4l t a l ite I : , ar l ia ti zu b e u n e t tlet°,l!%bich absolute necessity alone i th the sarne°l,llnetle'. • t malls a dis t is expedient o m .. ‘.; i' i t ,i 1 ~;;, , („, 1 .. . , : , ‘ ,, tervi,Vz4t-; ----4[=41.A.,,, ...y; 93 ' ' zna•of t. ,,, 1 ' 1 F*1551.01. i.,u , • .r KI ~., THE SUN, LONDON, WEDNESDAY MORNING, MARCH 16 1 1842. tinction between income arising from capital of every descrip tion and income arising from labour, merely by levying a smaller proportion of the latter income than the former. ti. That with the sam3 view it is expedient to make a dis tinction between income possessed by persons who have only an interest in the same for their•lsves, or for some .esser term, and income possessed by persons who have an interest in the capital whence the income arises, levying a larger proportion of the latter income than of the former. 7. That with the same view it is expedient to make no dis tinction in. favour of persons in the civil service of the State, or of persons receiving pensions from the State. The justice and sound policy of these resolutions will not be disputed by any one pretending to make justice the basis of popular taxation. No Minister but a Tory could dream of taxing the wages of labour, whether of the head or hand, at as high a rate as income derived from rent, dividends, bank-stock, railway shares, and other descriptions of real property. All real property exists and its security is guaranteed by the Govern ment, but labour, till it becomes real property, cannot be said to have any existence, and therefore its protection costs the country nothing. Besides, the wages of labour is the life of the labourer. It is the bread without which himself and his family would starve, and all that exceeds his weekly consumption is but a crust, which he is en titled to hoard against the accidents of ill-health, do mestic calamity, and helpless old age. To tax wages equally with real property, is to tax genius, talent, so briety, industry, and enterprise equally -vith luxury, opulence, extravagance, and vice. The next resolution is as follows : 8. That it is neither consistent with justice nor with sound policy to levy a greater proportion of tax upon larger Incomes than upon smaller incomes ; and that an exemption of even the smallest income from the operation of the tax can only be justified on the supposition that the owners are wholly un able to pay it. We are decidedly opposed to the whole of this reso lution, and, we confess, we are altogether at a loss to consider how a statesman of Lord BROUGHAM'S com manding intellect could think of recommending it to the adoption of Parliament. Does the Noble Lord suppose that an income tax of three per cent. would not fall heavier upon a man with two hundred per annum than the same rate of tax would upon a Peer of the realm, having 50,000/. a year ? The tax curtails the poor man's dinner, and perhaps renders him unable to give education 'to his children ; but from the wealthy Peer or rich commoner it only takes,.at the utmost, the means of indulging in some useless and pernicious extravagance. The Peer may keep a bunter or two less, and when not in town, may contrive to dispense with a box at the Opera, or the membership of an expensive club, but will Lord BROUGHAM weigh these aristocratic inconveni ences against those of a family emerging above absolute want, where a pound in the year to devote to the educa tion of a son or a daughter, or two or three of both, is of the last importance -? And has the Noble Lord consi- dered what such families would endure rather than claim an exemption from taxes on the plea of poverty ? Surely he is no stranger to the delicate pride of genteel indi gence—a pride which none who respect the virtue of the industrious middle classes but ought to treat as tender as the apple of the eye. In that pride—that respectable economic saving of appearances, we have the salt which sweetens and preserves all that is most estimable in our national character. An income tax appears to us as unjust without a sliding scale, as a Corn-bill with one. If we must have such a tax we would recommend it to begin with one per cent. on small incomes, and gradually ascend to seven per cent. upon fixed property. Among the ob jections universally taken to Sir ROBERT PEEL'S scheme is the hardship and injustice of taxing an income of 1501. and allowing one of 149/. to escape. The remedy for this inj)stice is obvious. Parliament has only to in sist that only the excess of income over and above 150/. shall be subject to taxation, and so on throughout the scale. Thus, say a man has 300/. a year, tax him for the surplus 150/. If he have 600/., tax him for 4501. and no more. Again, in taxing property of a great amount, suppose five per cent. be the rate upon 10,000/. a year, and seven per cent. upon 20,000/. Of the latter let only one-half be liable to the high rate of taxation. This principle is an equitable one, and in its operation presents not the slightest difficulty. By means of a properly-constructed set of tables the most ignorant collector could make his returns without the occurrence of a mistake once in seven years. We trust our readers will now be satisfied that where we differ from the Noble and Learned Lord, it is not upon slight or casual grounds. Of the 'whole question of the income tax, we have only to say, in conclusion, that we feel certain that the country will not long tole rate it under any circumstances whatever. It is but th• prelude to a permanent tax. Many of the rules laid down by the " Collective Wisdom" for the regulation of their proceedings, are regarded by those not initiated in the mystery of law making, as extremely absurd, and are retained, as far as men of common sense can discover, solely because our great grandfathers, in times of ignorance, thought them expedient. The " wisdom of our ancestors," in fact, sanctifies every practice. The rule respecting the right of petition, announced by the SPEAKER last night, no doubt, was considered absolutely necessary, in days of old, to stop the mouths of those who disliked new taxes; and though the most unjust and preposterous in a country governed on Constitutional principles, it is retained, in order that our lawgivers may not be annoyed in their deliberations by the remonstrances and petitions of the people. In answer to a question from the lion. Member for Liskeard last night, Mr. SPEAKER said it was against the rules of the House to receive petitions against any tax which had come. under the consideration of the House ; and it would therefor' be impossible to receive any petition against the tax in question (the In come Tax.) So that while the country is crying out against this inquisitorial impost, and men of small in come, and all persons in trade regard it with absolute horror, they are to be gagged, not by law, but by a resolution of the House of Commons. They are to sit down quietly, and suffer unmolested their representa tives, falsely so called, to pass a law which they repro bate and detest-- 2 a law, compared with which, the famous Assessment act of the French Finance Minister, that raised all but a general rebellion, is merciful and just. Passing over the absurdity of such a re gulation, we look only at the unfair advantage it takes of the public. The resolution of Sir ROBERT PEEL was anounced only last Friday ; the secret Was so well kept that not one in fifty of the clerks in public offices had even a suspicion of the new tax, and it took the people throughout the country absolutely by sur prise, so that no time whatever has been given for them to approve or disapprove of the scheme. An ukase of the Emperor of RUSSIA is not a more despotic act than a resolution of the Prime Minister, against which the people have no appeal. The voice of the country, however, is not to - be stifled in this way. They will set the rules of the House at defiance —•they will assemble and petition and whether they forward their remonstrances to their representatives or not, the effect will be quite the same. The form of laying a petition on the table, or thrusting it under the table, is of no intrinsic value. The expression of public opinion is everything, and the Government will be made to hear it from the meetings throughout the country more effectually than from ten thousand petitions. Let the people stand to their rights, and put an end at once to the practice of rejecting their advice when it is most wanted. Our disasters in Affghanistan are " cakes and ale" to our French contemporaries. 'We could place no repast before them which they would have devoured with half the delight with which they gloat over every fragment of the tragical intelligence from Cabool, brought by the last Overland Mail. The National derives exceeding comfort from the assurance that the massacre of six thousand British troops in Cabool was but the prelude to similar massacres of our troops at Can dahar and Khelat ; and what is still more gratifying to that Journal, to the total destruction of our power in India. To show what friendly neighbours we have in the French Republican Press, we quote an extract from the editorial columns of the National : " It is impossible for us, as Frenchmen, to see with sorrow the power of England sustain so serious a check. Neverthe less, we cannot suppress a feeling of deep compassion when we think of so many brave soldiers being sacrificed, so far from their country, through the fault of the most ambitious and greedy aristocracy in the world. The British Govern ment had expected to open new markets for its wealthy mer chants in the extensive regions of Central Asia. The Eng lish had presented themselves there as conquerors, with a de termination to change the manners, the laws, and the habits of the people. They brought with them missionaries and despots, who gave no quarter to prisoners. But the natives o f C a ilool in no wise resemble those of the Indian peninsula, who su'e sueh docile slaves. They have risen with sa vage en ergy against usurpers and destroyed them. This is but a just chastisement inflizted on British ambition. We must only vity the fate of the unhappy victims, whose blood has exp:ated the faults of their masters. England sinks under the weig.ht of a disaster which deprives her of so many brave regiments, and occasions the less of hundreds of millions employed in upho:ding the power of an imbecile despot. The energy, which she always evinced under similar circumstances appears now to fail her. Ar 3 we to trace in this stale of public feeling the beg lining of the decline of English power ? Should this prognostic Ile correct the world would soon forget the sorrow felt at the death of Sir W. Al‘Naghten and his companions, for the humiliation and overthrow of British oligarchy , would be productive for man ki n d o f th e grea t est bleseings. " The Siecle participates in all that indifference to sor row which the National asserts Frenchmen must feel at the direst reverses of England. According to that journal, England is properly punished by the atsocious indignity offered to the head of Sir W. VNAGHTEN for the part which she took in ex citing the ferocity of the Spaniards against the Fretich in the Peninsular. war ! In our simplicity we lbad previously thought that the natural ferocity of the Spanish soldiery was checked, and a civilised character given to the war by Great Britain. But, ex cept for the animus of the remark, we may pass very lightly over the charge of being ferocious by deputy. Frenchmen cannot deny that our soldiers are brave, and the truly brave are never cruel. What most concerns -our readers is the opinions expressed by the Siede of our reported reverses in Affghanistan. That JOurnal says : " Every conqueror who retreats is lost. Pcrhsps it was possible not to have crossed the Indus; but now it would be di,astrous to recross it. The British Cabinet is in the most d fficult position. Lady M'Naghten and fitteen other English ladies are in the hands of the Affghans, who demand to ex- Change them against Dost Mahomed. If the English accept the exchange, they dethrone Shah Soojah with their own hands. If they refuse, the Affghans are capable of killing their yri soners. Reprisals must be used against Dost Mahomed, or if he be spared the English will pass for cowards in the eyes of the people of Cabool, who have raised a temp:e to the goddess of revenge. ' " England is rich and energetic; she may re-establish her dominion in India for some time longer, hut the term of the India Britannic empire is marked; it will conclude before the quarter of a centur3." The difficulties of our position are very great, but we can assure the Siecle and the National, and the French Press generally, that our empire in India is quite safe notwithstanding. A great statesman formerly described our empire in India as an empire of opinion. It was so then, but now it has a less fluctuating basis. It is an empire of fact, of force, and of power, as well as or opinion. One reverse can as little drive us out of India, as it could out of our own island home. The Journal des Debuts, which rated us so sharply for the supposed enormity of fomenting an ill feeling be tween the two countries, has an article intended to show that we are no better than a nation of brigands, who fight, not for honour, but for plunder. Not content with Cabool, the Debuts goes to China, where it contends that we have established a system of razzias, or plun dering expeditions, merely to fill our coffers.. With a mo desty that would become a bride on the morning of her nuptials, the Debuts does not so much as hint that we must have borrowed the idea of razzias from the ex ploits of France herself in Africa. It is for us, how ever, to do justice to the military genius of France. Hers was the glory of this mighty discovery in the art of war ; and before it could be adopted by an EradoT or a POTTINGER, the Moniteur had made Europe familiar with the perfection with which, " at the witching hour of night," it was carried on in many alit Arab village by the heroes commanded by a CLAu- SEL and a ffUGEAUD. We have not forgotten those bul letins from Algiers, describing midnight razzias, in which not an Arab escaped the swords, and not an Arab's goat or sheep the stomachs, of the French. Hay. ing done this justice to the genius of France, we quote the remarks of the Debuts, which affects such a desire for the maintenance of the most friendly relations with England When Captain Elliot haring exhausted his resources, and finding the period of his command about to expire, adopted the idea of demanding some millions of dollars from the mandarins of Canton, as a compensation for all the losses which the British merchants experienced, a universal cry of reprobation was raised by every English Journal from Macao to London. No term could be found sufficiently strong to stigmatise thesharae ful conduct of the superintendent; they even went so far as to say, that England was disgraced for ever. Now, however, opinions are changed, and no one condemns this system of iansom or razzias, which have the same meaning, and which the English generals appear to have undertaken to apply throughout China. A proclamation signed by Sir H. Pottinger and B dmiral Parker commands the officers of the British navy to search all the Chinese vessels they may meet, to burn those of no value, and to bring the others into the ports occupied by English garrisons to be sold, and the prodnce divided amongst the troops composing the expedition. " The execution of this new plan of campaign has been al ready commenced, and it appears that the expeditions against Chinghai, Ningpo, &c., were undertaken solely with this object." With the help of these extracts, and the mention of a furious article in the Presse, against any further coun tenance whatever of the anti-slavery policy of England, our readers can be at no loss to perceive that what with Lord ABERDEEN'S blunders, and what with an inherent jealousy of us, we have no sympathy in our distresses to expect from France. Wahh, Director of the Journal La Mode, has been con demned to three months' imprisonment, and a fine of 3,000 francs; and M. Varlet de St. Philibert, the editor, to two months' imprisonment, and a fine of 2,000 francs, and both jointly in the costs. The hurricane in the night of the 10th did great damage in the environs of Valenciennes, Lille, and Calais. A letter from Granville says—" A dreadfful tempest, the most terrible within the memory of man, has caused the greatest disasters to our fishing vessels, which were just ready to put to sea, having their passangets, their crews, and provisions on board; twenty or twenty-five of them having had their cables and chains broken by the violence of th• wind, ran foul of others that were in the road, and forced them to the shore. Five of these shim thus thrown on the rocks are entirely gone to pieces and lost, with their cargoes. Five others are aground on the oyster beds. Some others have been saved by the efforts and intrepidity of their crews, and have returned into port, but with considerable damage. " The loss of our merchants is estimated at above 300,000 francs, and this sum will be doubled if the storm should return with the tide this evening, as is feared. The old port has suffered much. A great number of salors are wounded, and many have perished. Three dead bodies have been picked up; but a great number of sailors are missing, for whom lively appre hensions are entertained. Nearly 3,000 persons are now employed for three quarters cf a league along the coast, In saving the goods and picking up the wounded and the drowned. It is a horrible sight."— Con stitutionnel. BELCH AN r. UNDS-13atmsaLs. MAitcsi 12 'Lethal Debt, 2),,', per Cent. Rothschild's 'Amu, 5 per Cent .' . .. ....... Loan of Thirty Millions, 4 per Cent. :3% 3per Cent. --Thirty.seven--- .. -S% —(l94ff) 103% Loan of City, 1'.32,4 per Cent. WS Socict3 of Color:met:, 4 %per Cent B2 Hank of Belgium, 5 per Cent.... ......... National Society. — Exchange on London (shot t) — Brussels Papers, March 12. AUSTRIAN FUN DS.—Vicxsa, Mancn 5.. rive per Cents. Metalliques Four per Cents. Three per Cents. Hank Shares .. ...... IMO His Holiness the Pox has published another Allocu tion setting forth the deplorable state of the Spanish Church, and invoking the public prayers of the faithful on behalf of that benighted nation. The sins of Spain consist in a determination to appropriate to the use of the State those •immense Church possessions which served to feed in ignorance, in laziness, and in filth, to the scandal of honest men and good Catholics, broods of useless monks and nuns, of whose overflowing wealth a continual stream was poured into the coffers of the Holy See. GOD tests the piety of a nation by its heart, but the Priest Judges by the pocket. The deporable spiritual blindness of Spain lamented by the Holy Father, consists in an obstinate shutting of her eyes to the comeliness of a money-gorged Priesthood. But even Priests are slow to derive wisdom from experience. The result of the late Papal Allocution, which actually consolidated the then tottering power of EgPARTERO, ought to have taught GREGORY XVI. the fully of promulgating a second. Yet this has not been the case. The second Papal Allocu tion is. if possible, more offensive to the Spanish Govern ment than the first, and will, of course, provoke a corre sponding spirit of hostility. We have only room for the following extract from it:— It is already well known in what state the affairs of religion are in Spain, and with what bitterness of soul we have been forced, for several years past, to lament the ecclesiastical vicis situdes of that nation, whereof the people, far from abandoning the holy precepts of their fathers, are strongly attached to the Orthogox Faith, whilst the clergy, for the greater part, courageously fight the battles of the Lord ; and whilst, als ~ almost all the prelates endeavour with their whole strength, to secure the safety of their own flocks, although those prelates are most miserably harassed, are in exile, and labouring under most pressing ahlictions. Nevertheless, there are in that country a number of abandoned men who, crimi nally leagued with each other, and, 'the the waves of a boister ous ocean, venting forth their disordered thoughts, wage a most cruel war against Christ and his Saints. Having brought the greatest losses on the Catholic religion, they now attempt, in their impiety, to subvert it, could that but be effected. We, in the accomplishment of the duties of our ministry, raising our Apostolic voice, have not ceased mourning publicly the wounds inflicted on the church by the Government of Ma drid, and denouncing as null and void all those ordinances of the civil power which have been directed against the rights and laws of this church. We have, moreover, with every demon stration of grief, vehemently lamented the atrocious injuri,s and evils which have been inflicted on our venerable brethren, the Bishops of that kingdom, and on the sacred persons of the clergy of both orders; and we have seen, with sorrow, abonti tion set up in the holy place, and ecclesiastical property sa crilegiously robbed, sold, and turned over to the public treasury. At the same time, we did not omit to recal to memory the penalties and censures which the Apostolical constitutions and the Ecumenical councils pronounce, ipso facto against those who dare to commit such crimes. The blasphemy of describing the appropriation of the monastical property of Spain by the Spanish Govern ment for national purposes, as a " war waged against CHRIST and his Saints" must shock every well-consti tuted mind. In Spain, where the priesthood have Proved such a curse, it can only excite an universal feel ing of horror and disgust. The journals of Madrid and Barcelona are of the Gth inst., and those of Valencia of the 2d inst. Infor mation having been received that a dozen men, whose intentions were suspected, had just landed near Tarifa, and had gone in the direction of La Serrama de Ronda, a chain of mountains, orders have been given to the Cortez frigate to cruise between Tarifa and Tanjen, and to watch any movements that may occur on that part of the coast _ General VAN HALEN, who was at Madrid, on leave of absence, set out on the preceding day to return to his post.* He has precise orders relative to the projects of the emigrants at Catalonia. There is nothing new from Catalonia, where FELOP and EL MuerzAcno only infest with their bands the provinces of Gerona and Lends. Tranquillity is restored at Valencia. THE SPITALFIELDS WEAVERS' BALL.--.We Un derstand her Majesty has been pleased to appoint Thursday, the 26th of May, for the grand fancy dress ball in aid of the s ilk trade, which was deferred last year u n t i l t hi s season. The ball will take pla ce at her Majesty's Theatre, as was originally arranged, under the highest patrona ge . Her Majesty, as m i g ht be supposed, evinces the warmest interest in the forth coming ball for the benefit of a branch of our home trade which has, for some years past, been in a most depressed state, MONEY and COMMERCIAL NEWS. CITY, TUESDAY EVENING. A narked and CecideJ improvement took place just at the close of business, in the value of all description of securities. The at undan,e of unemployed capital, and the certainty that no new loan will be contracted, has caused public attention to be drawn to our Stocks in particular. Consols advanced to 89g for Money, and tin 90 for the account. Exchequer Bills 30s. to 325. prem. '1 he present account in the Foreign market having proved to be a Bear one, the opposite party have taken advantage of the settlement by creating a scarcity of stock . consequently quota tions are all higher. Danish, 811 81 ; Dutch Two-and-a-Half per Cents., 52k 52, 4 ; the Five per Cents., 102,4 ; Brazi lian, 68 60 ; Portuguese Five per Cents., 35 to 34; the Three per Cents., 20k to 21 ; Colombian, 27 to 271; Mexican, 41* 414 ; Spanish, 25 to 25k. Railway Shares are generally higher. Birmingham 85 87 ; Great Western 26 27 prem.; Birmingham and Gloucester 56 to 58 ; South Western, 59 to 60 ; Brighton, 35g to 351 per share. The Foreign Exchanges were rather firmer, Amsterdam being 12 4i to 12 ; Antwerp, 12 44, ; Hamburgh, 13 12 to 12 ; Paris, 25f. 77ic. to 824 e. The following are the official returns of the exports of Bullion from the Port of London for the week ending Thurs ay last : Silver Coin to Hamburgh Ditto ditto, Rotterdam Ditto Bars, ditto ... Ditto ditto, Hamb urg h (From The Sun of Last Night.) MANCHESTER. STOCK EXCHAN GE , 11IAUC13 14.—The Market is very firm, with a fa i r demand for Railway Stock.— Manchester and Birmingham, 28i ; Manchester and Leeds, Half Shares, 341 ; North Midland, Halves, 35 to 36 ; Man chester and Liverpool District Bank, 10i. In looking carefully over the new duties, the benefit to be conferred upon the working classes generally by the reduction -in the rates on provisions becomes more apparent. It is much to be regretted that some alteration has not been made in the duty on sugar ; but the state of the revenue, say the advocates for a high duty, must be borne in mind, and the probability that during the present year the price will be greatly lowered, owing to the increased importation both from the East and West Indies. In 1837, the quantity received from Calcutta was 296,679 cwt., and in 1841 it was 1,139,249 cwt., with every prospect of a gradual improvement as the works become more extended, which is being done every successive year; so that it may be expecied that. but a short time will elapse when the price of our own Colonial sugar in bond will not be above that of foreign. It has been calculated that, when the new scale comes into operation, the price of meat will be, permanently reduced at least twopence per pound, which will be an immense difference to the consumption of the community, since it is to apply to salted as well as to fresh, and the rapidity of steam communication being such as to allow the importation of the latter in good condition, under tolerably favourable weather. The duties upon vegetables are also re duced to a more nominal rate, namely, twopence per hundred weight upon potatoes, and five per cent. upon the value of most of the other descriptions. Great anxiety is expressed, that no time should be lost in bringing these beneficial changes into play. The income. tax still continues to be rather unpalatable, but the principle of paying a direct, instead of an indirect amount, is admitted to be correct, although the commencement of the amount is objected to, as well as the absence of a graduated scale, which it is considered would yield a greater sum to the Exchequer, as well as relieve a large p or ti on of t h ose w h o w il l be materiidsuff,rers by the present plan. There are no foreign arrivals beyond the remainder of the ndia mail, via Falmouth. The firmness with which the British Funds left off last even ing has been well maintained to-day, and although the number and the amount of the transactions have been but trifling, yet the Market appears good. Consols are 8911 to 15934 for Money, and 89/ 1 to 894 for the Account; New Three-and-a-half per Cents., 99 to 99k; Exchequer Bills, 29 to 31 ; and India Bonds, 8 to 10 prem. In the Foreign Market the operators are principally engaged in making up their accounts, this being th e h a lf- mont hl y set tling day. The settlement has gone off easily, the bargains since the last art angement having been but small, although the differences in Aloxican a.e four, and in Colum bian two per cent. Dealers have created a scarcity of stock for the occasion, and quotations are consequently higher. Mexican from 394 has advanced to 4011 40i for Money, and 40k 4011 for the Account. Columbian 26i for Money, and 26k for the Account. Portuguese, 34k 344 for Money and the Account; the Three per Cents., 20i; Buenos Ayres, 21k ; and Spanish is stationary at 244 24k. In the 'hare Market scarcely anything has been done, but the market is firm. 'Tie only transactions have been Great Western Fifths at 104; Manchester and Birmingham, -284; New North Midland, 35 ; Brighton, 352- 3.5 a ; and Green wich, 6k. Money is easy in the English Stock Exchange at 3 per cent., and varies on the Foreign from 5 to 7 per cent. according to the nature of the security. Private letters from Manchester state that no improvement has taken place in trade there. Yarns are again lower in price, and it is much feared that they have not seen their worst. For calicoes, &c., there has been more demand, hut still no profit is left to the mar.ufacturer. From the recent accounts from America, great expectations are raised that when the spring trade there becomes fully opened, that business in our manufacturing districts will revive in conse quence of orders from that country. The intelligence from India and South America preclude any hope from those quar ters, in consequence of the acc,,mulated unsold Stocks, which are chiefly held on msnufacturtr's account. CLOSING PRICES BRITISH FUNDS. . Bank Stock — 'lndia Stock ............. 3 per Cent Red _ Ditto Bonds ........ ....... Bpm 3 per Cent Cons B 9; Ditto Old An nu iti es ... 3% per Cent R e d , _ 'Ditto New Annuities... New 3% per Cent New 5 per Cent. Long Annuities ;.oexpire I Ditto Small 3l pm Jan. 1860 ... Bank Stock for 0pg....170% Oct 1859... ..„. __. 'lndia Stock for Acct.... Jan. 1860. FOREIGN FUNDS. . Austrian, 5 pa:. cent.— 1111 ;Portuguese, 5 per cent. 62 Belgian, 5 pet rent !Ditto, New Ditto 35% Brazilian 80nd5.... — :Prussian, 5 per cent. Buenos Ayres 6 per eel: t 21} Russian, 5 per cent ll3 Chilian, 6 per cent...., (Ditto, Metallic ...... . Colornbian, 6 pen cent.. Spanish, 5 per cent 25 Ditto, 1824.. ....... ..... 27% Ditto, Deferred.... . I 2rl Danish, 3 per cent — /French, 5 per cent. —.. —c. Greek, 182.5,5 per cent — Exchange f ...c. Mexican, 5 per rent.... 41a 'French, 3 per cent Bl . —e Ditto, 6 per cenl. 1837 Dutch, 2% per cent. , 52% Peruvian,lB2s, fi per ct. 171 Ditto, 5 per cent. . — SHARES. Great Western Railway 65 paid) 92 • Ditto New Shares (50 paid) Ditto Fifth (4 paid) Gosport Junction Railway (50 pd) London and Brighton (50 paid) :J5i London and Blackwell Railway (15 paid)... 11% London and Greenwich Railway (2.) pd) 6% London and South Western . 59 London and Croydon Railway (Trunk) l2g Manchester and Birmingham (40 paid) .. 28'1 North Midland Railway 00 0) Ditto New Shares (40 paid) 35 COURSE OF EXCHANGE --k YESTERDAY. ) Amsterdam CF. 12 7 %lGibraltar .. .. 47 Ditto, at sight Rotterdam ...... ...2 U l2 8 Genoa Antwerp l2 7% Milan Hamburgh M.B. 13 15 Venice 47 Altona Paris, 3 days' sight ... 25 70 Palermo, per oz 120 Ditto, 3 months 25 95 Lisbon Marseilles Bourdeaux 26 0 Rio Janeiro 27 Frankfort on Maine... 1514 B a hi a L'etersburgh, 3Us ... 37 Buenos Ayres — 8er1in........ 7 New York, 21days sight 46% Vienna, effee. 11. 3M. 9 . 54 Trieste, ditto 9 55 Madrid ... Cadiz 36* Bilbao Harcelona Seville SUMMARY OF NEWS AIN D )zzlititt tnutoit. " Who runs may ,cad." 1-1 0R.ZIGN. The French papers attribute our disasters in India to mis management and inordinate ambition. The Opposition prints, particularly, do not fail to taunt us on our mishaps. We have elsewhere taken notice of them in detail. The Presse contains another violent article relative to the Right of Search Treaty, which has excited such disgust amongst the foreign diplomatists in Paris. It again coolly recommends the French Government to break off, as soon as possible, the existing treaties which bind it, in despite of the non-ratification of the Convention of Dec. 20, 1841, to the right of search. The Moniteur announces the presentation to the King of the French, by Count d'Aoniir, the Prussian Envoy in Paris, of a letter from the King of Prussia, notifying the birth of a Princess, daughter of Prince Frederick of Prussia, and of the Princess Wilnelmina, his spouse. The Moniteur also states that the court of the Toilet ies will go into mourn ng for 11 days, on occasion of the demise of the Grand Duke of Mecklenburg-Schwerin. The Augsburg Gazette of the 9th gives fiom the Turkish frontiers a report that an insurrection had broken out at Bucharest, which had compelled Prince Ghika to abandon his capital. _ A Correspondent at Constantinople informs u that the Turkish Government appears determined to put down the pirates of the Arctiipepelago, and in addition to the eight vessels now afloat, ten fast-sailing schooners and small brigs are to be em ployed on this service. The force to be under the command of Admiral Walker. PARLIAMENTARY. In the House Lords last evening no discussion took place, Lord Brougham having, at the request of some of his Peers, postponed his motion on the proposed income tax till Thursday. Lord Campbell presented a petition from some place in Scot land, in favour of Non-intrusion, and intimated at the same time that he had been requested to support the prayer of the petition ; but his Lordship very properly declined to support either the prayer or the petitioners in their wild schemes. Se veral Bills from the Commons were read a third time. In the Commons the National Floating Breakwater Bill was read a second time, and ordered to be committed. The House, after some discussion, divided on the motion of Mr. Mackinnon, for the second reading of the Mdrylebone Parish Bill, which was carried by a majority of 75, the num bei s for the second reading being 206, and against it 131. Mr. Ferranti gave notice of a motion for the appointment of a Select Committee to inquire into the conduct of manufac turers and master colliers towards those in their employ; and Sir. P. Borthwick gave notice, that after Easter he would call the attention of the House to the state of the metropolitan loads, for the purpose of throwing light upon them. In answer to a question from Mr. Baring, respecting the machinery by which the income tax was to be enforced, Sir Robert Peel said he must decline giving any information on the subject till Friday. Captain Bohlero announced that it was the intention of the Government to issue percussion locks for the 6,000 troops about to be sent out to India. Dr. Bowring's motion, for an address to the Crown to con tinue the quarantine system in foreign countries, was agreed to. Sir Andrew Leith Hay then brought forward his motion respecting the Kirk of Scotland, which, after a lengthened dis cussion, iv as withdrawn. Mr. Hutt obtained leave to bring In a Pill permitting flour, or flour and biscuit to be substituted for foreign wheat secured in warehouses. Mr. Campbell brought forward his motion respecting the constitution and principles of the Church of Scotland, and to inquir3 into the causes of the collision between the Supreme Courts of the Church and the Supreme Civil Courts, which, after some discussion, was lost on a division by 77, the numbers being f a the motion 62, against it 139. Mr. Ferranti brought forwarc a motion for a copy of the convictions in York and Lancaster of persons guilty of paying their workmen on the;Truck system. Dr. Bo wring postponed to Thursday his motion respecting the Corn-law Conference. The Earl of Lincoln obtained leave to bring in a Bill for the sale of York House. The House then adjourned at a Quarter-past One. MONEY — TRADE—COMMERCE. Of the 113 iron furnaces in blast is the district of South Wales, 61 are on full make, and 51 at the reduction of 25 per cent. The average weekly make is about 85 tons, giving an aggregate of 9,000 tons weekly. PUBLIC IMPROVEMENTS. The Bude light is about to be applied to Box tunnel, Bath. ELECTIONEERING. Committees have been chosen to try the merits of the Wey m ruth and Clitheroo petitions. NAVAL AND MILITARY. The stern-ship, Memnon, now at Falmouth, will carry out the next despatches for China. Preparations are being made throughout the Portsmouth district for the reception of a large military force. Instruc tions have been forwarded to the Barrack-Masters at Chi chester, Winchester, Isle of Wight, &c., to get the barracks ready for large numbers of troops. These are the reinforce ments for India, which we announced on Thursday would be despatched with the least possible delay. Law .4.NXI POLICE. At the Nottingham Assizes on Saturday, Samuel Moore, all'ls John Jones, was tried for the murder of Mary Hallam on the 30th of December. The prisoner was a shoemaker, and it appeared from the evidence that he had committed the horrible deed with a shoemaker's awl, which was found by the side of the deceased, covered with blood. The Jury, without hesitation, returned a verdict of guilty, and the Judge, Lord Abinger, pronounced sentence of death. Ariinqiiest was held an Monday on the body of a male child, the illegimate offspring of Sarah Head, servant to Mr. Wool, of the Brixton-road. The particulars of the case appeared in The Sues yesterday. The Jury, atter six hours' deliberation, returned a verdict of wilful murder against Sarah Head and Thomas Courtney, the footman. A Bill has just been brought into Parliament to consoli date the Queen's Bench, the Feet, and the Marshalsea prison!. The two latter are to be abolished, and the Queen's Bench prison is for the future to be denominated the Queen's Prison. The rules are to be abolished. COVILT—raszIioNAELL. The Duke and Duchess of Northumberland are not expected at Northumberland House until Thursday. The Duke and Duchess of Beaufort leave Badminton this morning for Beaufort House. 2V/XSCMIALART3EOI7B. On March 15, the " ides of March," Julius Caesar was assas sinated in the Senate-house, u.c. 44. He was pierced with 23 wounds, and died in his 56th year. Two agents of the Government have been engaged for some time at Paisley, and other towns in Renfrewshire, in making investigations respecting the working of the Scottish Poor-law, and the distress of the manufacturing districts. . The house of the late Duke of :Mecklenburgh is the only Sovereign branch in Germany of incontestible Sclavonian ex traction, their ancestors being traceable to Prince Witzan, in 1780, who wasan ally of Charlemagne. RAIMOITIZS OF THE DAY. It is said that the present Marquis of Hertford is not only a Liberal, but a convert to the Catholic faith. The present Home Secretary, Sir James Graham, intends to introduce during the present Session an eleven hours' Factory Bill into Parliament, similar in its leading enactments to the Bill introduced in 1840 by Mr. Fox Maule. NJUSTIUE OF AN INCOME TAX. TO THE EDITOR OF THE SUN. Sia—Looking dispassionately at Sir Robert Peel's new scheme, lam somewhat surprised that, wedded as he is to the scale system, he has not adopted it in his proposed Income Tax. In common with others of limited means, although I cannot afford, I do not object to bear the burdens of the State, whether they present themselves in a permanent shape or not, provided they are placed prorates according to our power to do and to suffer; but how many a poor gentleman, " existing on ekeing out his half-pay or other resources," say some 2001. per an num, will find this ta x mos t o p press i ve an d inquisitorial ; the latter not the least obnoxious p a rt o f thi s gran d alterative. The 6/. a year will nearly pay half of the rent of many a happy home, in such places as Devonshire; and, of course, be so much taken from what could not be spared. However, if such a measure be requisite—if the many are to pay with the few, let it bear a proportion ; say from 2 to 5 per cent., for surely the man with an income of 20,0001. is better able to pay the latter, than he with as many pence the former per centage. Now if this modern Jupiter would but keep the hog (which we have not p . aged for) from pressing too hardly upon us poor frogs, it would go very far to establish him and his measures in the good opinion of thousands, who, though subordinate agents, are essential to the existence of a peaceful, happy, and health ful state. Apologising for intruding on your valuable sace, I remain, Sir, A COMMERCIAL TRAVELLER, And one just within the action of the proposed new screw. TO THE EDITOR OF THE SUN. Sts,—l beg to draw your attention to the great injustice it would be to the possessors of Rank Annuities, should they be charged as others—more than one-half of their interest being absorbed in capital lost wholly in 18 years. Your's respectfully, H. B. Should the profits of trade, open to so many drawbacks be charged as a certain fixed salary or income ? SHIPS BUILT TO ROT. TO THE .E Dl7'oll' OF THE SUN. Sza,—Some time ago, while staying in Portsmouth for a few days, I went over the hull of a large man-of-war called the Neptune, which I was told had been built seven years, arid allowed to remain in the harbour all that time without being fitted out. While the country is continually being put to the expense of building ships of this description, would it not be as well to inquire whether there are not any already begun, and going to rot for want of use ? If you could, through the medium of your paper, give an answer to this inquiry, you would greatly oblige,—Your obedient servant, Hull, March 12, 1842. A CONSTANT READER. P.S. At the same time I was shown another ship, which was said (whether truly or not I am not able to say) to have been laid by in the same way for seventeen years. The Nep tune was, if I remember rightly, pierced for 120 guns. SHIPWRECK AND LOSS OF LIFE. LEIGH, Alnacit 12.—As it was naturally supposed that va rious disasters must have occurred to the shipping in the Chan nel; the Lydia, of Leigh, manned by six of the fishermen of that place, went off early on Thursday morning, on the look out, so that they might be ready to render assistance if re quired. At daybreak they descried a schooner in the South Tide with a signal of distress flying, on which four of them took to the small boat, we n t on board her, and assisted at the pumps. It seems, howev er , that findin g she gained upon them fast, they set the small sails, the tide making and it blowing hard, with the intention of running her upon the Southend shore. They appeared to be succeeding in their object; but when within about five minutes sail of shallow water, the ves sel gave a dreadful lurch head foremost, and went down, carry ing with her the small boat. The four men who had gone to her assistance, and five persons who had been seen on board, perished ; for though the Lydia had k'pt as close as possible, yet, owing to the gale, she was to the leeward, and though the two men on board could see and hear them, they were totally unable to render any assistance. The names of the Leigh men drowned were—Charles Brady, aged 30, leaving two children, and his wife near her confinement ; Robert Noaks, aged 24, a wife and one child ; Henry Wade, 17, single man ; and Fre derick Fairhead, aged 13. The distressing affair has naturally excited a feeling of deep melancholy in the town. The divYis have since beer. down, and ascertained that the name of the vessel is the Brisk, of London, Captain Bassam, coal laden.-- Essex Herald. NEW LITERARY SOCIETY.—Steps are being taken for the formation of a new association, to forward whose views it is understood that every facility will be given by Government for the publication of collections from the public records. It will be established on the basis of the Camden, Percy, Parker, and other societies, its object being to collect historical evidence from these important and extensive national records, which are to be rinted in a classified form. These matters of inquiry will furnish ample records to a faithful history of this country, particularly in every event of moment or importance, and of course more authentic than can can be obtained from any other source. COVENT-GARDEN THEATRE. Mozart's opera of the Marriage of Figaro was presented, for the first time at this theatre, last night, and the cast of characters, with Miss Adelaide Kemble as the donna, in Susanna, from the promise it held forth, drew a full house at the op en i ng . Th e prototype o f L e N ozze on the Italian stage has long ago explained the plot it involved—if any I:lot, indeed, exist—seeing that the whole piece is resolvable into the simple fact, of a species of volatile infidelity on the part of a certain Count and Countess, whose warm over-exube ranee of feeling, natural to the sun-glowing South, find ing no sympathy in common, fastens, with a sort of contra band fondness, upon the first and fairest whom either meets with. Hence originates the jocose intricacies of the piece ; the jealousies, alarms, and mutual per turbations which by turns seize each of the characters giving finish to the acting, and alternating passion or gaiety to the songs. The general roguery, however, of those amours is relieved by the simplicity of affection existing between Fi garo (Mr. Leffler) and Susanna (Miss Adelaide Kemble), the iornser of whom realises one of the handsomest specimens of the Leporello order on the stage. Miss Kemble had to gi apple with the diffiulties of a new department last night ; her tones and carriage in the higher range of operatic tragedy have been tested and written down approved. Comedy was a trial of her powers it, a new shape, and the versatility of her voice and talent carried her equally well through its requirements. Very lovely, indeed, was her manner of singing the canzone in the second scene, which described, like the celebrated Sapphie, the varying raptures and pains of lo ve : t hi s was encored, as was also an exquisite little duo be tween herself and the Countess (Miss Rainforth), apper taining to the inditing of a letter, the arch conclusion of which, contained in the words, " The rest, no doubt, he'll comprehend," formed, by the sweetness of the two voices in union, a brilliant morsel. Miss Kemble's execution of the air in lithe third scene, " 0 come, no more delay," was her most charming and effective passage, and the depth of luxury breathed by her in the invitation to come, where. the night-flower waking From out her fragrant breast perfume is shaking, as well as the delicious rests made by her upon the last words of Haste thee, my darling, while the world reposes, 0 come ! and I will crown thy forehead lair with roses ! called down encore, and a redoubled peal of applause. Madame Vestris, as the beauty-page Cherubino, was rife with fascina tion, and Leffler inimitable in his little guitar passage. Their duet, where he taunts the page upon his becoming a soldier, to the curtailment of his tresses and dandyisnis, was smartly touched off, and the sudden assumption of a military step and air by Che rubino was truly heroic--there was a sunny richness upon the fea tures of both throughout the piece. Miss Itaintorth's execution of the aria, " Fled fur ever," was classically and beautifully chaste : her tremulous stresses were of true sweetness. At the tall of the curtain Miss Kemble, in answer to the call of the audienee, appeared, with Madame Vcstris, and on a bouquet being thrown, amid the applause, at her feet, by a graceful impulse she divided its honours with the latter; afterwards Mr Leffler, with Miss Rainforth and Mr Stretton, appeared in answer to the same honour. PHILHARMONIC CONCERT. The first of these admirable performances took place on Mon• day night. A very crowded room gave evidence that the interest which these concerts have excited has in no way diminished. Ali the most distinguished members of the musical proles• shin, and a large number of the elite of the amateurs attended. Among (the latter we observed the Earls of Liverpool, West morland Cawdor, and Falmouth. The following admirable selection we anticipate as the com mencement of a most brilliant season : ACT I. Sinfonia in D Scena, Miss A. Kemble, " Ab ! come rapida" (11 Crociato in Egitto) Meyerbeer Fantasia on an Indian Air, Pianoforte, Mad Duleken Hummel Preghiera, Mr. Stretton, " Ciel Pietoso" Lindpaintner Overture, Faust ACT U. Sinfonia, No. 4. Beethoven Air, iNEss M. B. Hawes, " Amplius lava me" Ciampi (1742) Quintetto, Two Violins, Viola, and Two Violoncellos, Messrs. Blagrove, Watts, Leder, Lindley, and Lucas Onslow Aria, Miss A. Kemble, " Voi the Sapete" (Le Nozze di Figaro) Overture, Demopt7en Vogel Leader, Mr. F. Cramer. Conductor, Sir G. Smart. The orchestra has lost none of its well-earned reputation by this performance. Where can we hear the magnificent sym phonies of the mighty masters in musical composition but in this Society ? The vocal parts were in admirable keeping with the instrumental selection, and the singers exerted themselves in a mariner to obtain the well-merited applause of the audi ence. We think Miss M. B. Hawes wouthrfully improved; and the exquisite manner in which she sung the charming air, " Amplius lava me," left nothing to desire but another oppor tunity of hearing it. Ou - r space will not allow us to go further into details, but we should be wanting in an act of justice were we not to thank the Directors and perf.rmers for the vet y admirable concert of Monday. By the bye, we never saw so many handsome women in the Hanover-square Rooms at any previous concert of the Philharmonic. !Philadelphia 46 PRICES OF BULLION, NCR OZ. Foreign Gold, bars £3 17 9 IgL --- s► Portugal Gold Coin ...3 17 5 New Doubloons .0 0 0 New Dollars—... -0 4 9i Silver in Bare 0 4 11 HAMBURGH MAIL. BERLIN, 31. tacit 9.—His Majesty the King of Hanover has arrived here from Hanover. There seems to have been no foundation for the report that his Majesty had been taken ill at Macdeburg. As the military operations in India become more and more interesting, Captain Von Ortish, an able officer, will be sent, on the part of Prussia, to he present at the operations in Ind a. He will shortly embark for England to accompany the next expedition, with the full pay of an English captain. It seems to be quite certain that the King will go in June to St. Petersburgh, to be present at the celebration of the 29th anniversary of his sister the Empress of Russia, on the 13th of June. His journey will be attended with the same splendour a.; that to England. HAMBU RGI- BORSENHALLE, Maio; 11. Bills. Money. Au9trian 5 per Cents. Bank Shares - 16:0 Anglo.Rusbian Loan lll lOtiii Russian 5 per Cent., Ist series, Certificate...- lO3 — lnsi:ription, Ist series . . - Russian b per Cent. Hope and Co., Zd and 4th Series lO Ditto In Certificates New 4 per lent. (1841) Dutch Actual Debt. :.c% per Cent. ...... ... 516 30% Ditto 5 per Cent. Polish Bonds, BS - New Tickets - Anglo-Danish Loin, 3 per Cent. ........... .. Spanish, New 4 p..r Cents. ..... 17 - EXCHANGES ON LONDON, HAMBURG, Mac 11.-13 9%.-Two months, 13 8 Rioi, MARCH 3. -Three Months, 36 29-32. ntussiAN FUN lA-Banta. Mm e , 0. Bids. Money. St.Schuld. &b., 4 3 „ per cent. ......... ...... 105 104% Prussian English Loan, 1830,4 per cent..,, .... 162% Igichange on London, three months ...... 6 22% - -Prussian State Gasette.March 9. COURT CIRCULAR. The Queen and Prince Albert took an airing yesterday after. noon in an open carriage and four. Her Royal Highness the Princess Royal was taken an airing yesterday morning in a carriage and four. Her Majesty and Prince Albert were pleased to inspect, yes terday morning, the finished proof of the engraving from Mr. Parris's Coronation Picture of her Majesty in Westminster Abbey, which was submitted by Mr. Moon at Buckingham Palace. Her Majesty and Prince Alber t, att ended by the C ountess of Charlemont, Hon. Miss Devere ux, Hon. Miss St an l ey, Vis count Hawarden, Sir Frederick S t ovin , Colonel B uc kl ey, and Sir Ed wa rd Bowater, honoured the Italian Op era w i th their presence yesterday evening. Edward The Countess of Charlemont has succeeded th e C ountess of Waling on her M ajesty. His Royal Highness Prince Albert, , d e Dunmore. as the Lady in Bowater, presided yesterday at a meeting of th e C ommission attended held,en fo f r t p k r e om H o o t u i s n e g s aonfdpeanrcloiaumragenit. His Royal encouraging the fine a r t s, i n the rebuilding o H ighness arrived at Gwydyr House, where the meeting ‘a dby at hal f Sir past two o'clock. The other Commissioners present in c l u d e d t h e Mar quis of Lansdowne, the Earl of Aberdeen, th e E ar l of Lin coln, Viscount Melbourne, Viscount Palmerston, Lord John Russell, Lord Francis Egerton, Sir Robert Peel, Sir James Graham, and Mr. Samuel Rogers. The meeting broke up at half-past four o'clock. Baron Brunow, the Russian Minister, transacted business yestei day at the Foreign-office. The Mayor of Carnarvon had an interview with Sir Robert Peel yesterday, to present an Address to the Right Honourable Baronet. _ _ _ Mr. Ogden, Attorney-General for Canada, had an i n t erv i ew with Lord Stanley yesterday, at the Colonial-otEce. B 1 RLIN, MARCH s.—The arrival of the King of - -727 Hanoi er is expected very soon. There are various opinions in the higher circles respecting. the occasion of the King's visit. Some say he intends to resign his crown to his son, and to fix his own residence at Berlin. The direction of the Go vernment is given during his absence to the Crown Prince, and should it turn out to his satisfaction, he intends to abdi cate in favour of his son. SPORTING. It is rumoured that Mr. Thornton has commenced an action against the stewards of the Jockey Club for a libel in pro nouncing him, according to the established laws, "a defaulter." G, on law nothing like it in life. I believe the laws of our country, relating to libels, want revision as well as the laws of the Jockey Club : who shall say, then, if the action is brought, what may be the daniages—and who pays the piper ? That this ( I can find no epithet strong enough) Gurney business is far from concluded is also proved by the following notice in No. 1, " Calendar :"—" A general meeting of the members of the Jockey Club will be held at the New Rooms, Newmarket, on Tuesday in the first meeting, upon special and urgent business." Indeed it is as clear as mud that the matter cannot rest where it is now ; but we shall not benefit society by here anticipating the measures that will be adopted, and shortly made public. There appear to have been strange proceedings at Coventry ; no posts or s ails, and scarcely any police to keep off the most abominable mob ever congregated on a race-course. A nice place to start a valuable horse like Coronation, and to try a Derby nag. The owners, however, although entering these (I allude to Coronation and Dr. Allen) pan:: forfeit, wisely pre ferring to run at Warwick on Wednesday next, where they manage things in a very different style. The consequences at Coventry were a false race fur the Trial Stakes, and in the Hurdle race about six horses down, jockeys, yeomen, farmers, without distin c ti on , ro lli ng i n t h e mire. This is not racing. In the Trial Stakes at Warwick, on Wednesday, a race cele brated for the introduction of the Melody colt in 1840, for the debut of Coronation last year, are entered, William de Forti. bus, Gobbo (half-bred), and Dr. Allen—all in the Derby. The first was heavily backed at 30 and 25 to 1 at Goodwood and Doncaster last season, being then one of Scott's lot. Gobbo, in consequence of his democratical origin, has been laid against liberally at the rate of 200 to 1. Dr. Allen has been backed for a great stake at 100 to 1, odds still offered. Which ever wins, or runs a decent second to Coronation, should the crack appear, will be a kind of favourite for the Derby, good, bad, or indifferent as he may be. Some one has remarked somewhere that the free handicaps did not fill at Newmarket, because the horses were so unfairly handicapped. This is not the reason. These handicaps scarcely ever produce engagements, because trainers object to expose their horses so early in the year, thereby annihilating their chance for the remainder of the season, naturally pre !erring to reserve them for the much more valuable stakes, where money is added in the autumn, and which stakes, by the by, appear to be annually increasing in value. The only other information I have to give you is, that we shall all be swallowed up at twenty-two minutes past two r. at. on Wednesday next, for, on that day, and at that hour, I am credibly informed, by at least nineteen and a half old women, is the earthquake to happen. JUDEX. March 18. PARLIAMENTARY DIVISION. (From the Votes and Proceedings of the House of Commons. ) MONDAY, MARCH 14. CORN-IMPORTATION. MINORITY of One Hundred and Seventeen (Tellers in cluded) who voted for Mr. Ward's Amendment, " That a Se lect Committee be appointed to inquire whether there are any peculiar burthens specially affecting the Landed interest of this Country, or any peculiar exemptions enjoyed by that Interest, and to ascertain their nature and extent." Aglionby, H. A. Grosvenor, Lord R. Ainsworth, Peter Guest, J. Aldam, William Hall, Sir B. Barclay, David Milford, Summers Baring, F. T. Harris, John Q Barnard, E. G. Hastie, A. Bell, John Hawes, B Berkeley, C. Heathcoat, John Berkeley, F. H. Hinaley, C , arles Blewitt, Reginald Hobhouse, Sir J. C. Bowes, J. Holdsworth J. Bowring, Dr. Horsman E. Brocklehurst, J. Humphery, J. Brotherton, J. Hutt, W. Buller, E. Jardine, William Busfeild, W. Johnson, General Cavendish, Hon. C. Johnstone, Alex. Cavendish, Hon. G. Labouchere, H. Chapman, Benjamin Langston, J. H. Childers, J. W. Larpent, Sir G. Clay, Sir W. Layard, Captain Clive, E. B. Mangles, R. 0. Cobden, Richard Mitcalfe. Henry Colebrooke, Sir T. E. Munson, William Crawford, W. S. Alostyn, Hon. E. M. Currie, Itaikes Murray, A. Dalrymple, Captain Napier, Sir Charles Ponsonby, Hon. John Protheroe, E. Rawdon, J. D. Ricardo, John Lewis Rice, E. B. liurnbold, C. E. Russell, Lord John Scholefield, J. Scott, R. Scrope, G. P. Smith, Benjamin Smith, R. Vernon Somers, J. P. Somerville, Sir W. Stanstield, W. R. Stanton, W. H. Stewart, P. M. Stuart, Lord J. Strutt, Edwaid Tancred, H. W. Thornely, Thomas Towneley, John Turner, E Villiers, Charles P. Vivian Hon. Captain Wakley, Thomas Wawn, Johu T. Williams, Wm. Wilshere, W. Wilson, Matthew Winnington, Sir '1 Wood, Benjamin Wood, C., Wood, G. W. Wrightson, NV Yorke, H. Redhead Daw;on; Hon. 'T. V. Dcnnistoun, J. D'Eyncourt, C. T. Duncan, George Duncombe, T. S. Eastliope, Sir John Ebrington, Viscount Ellis, Wynn Elphinstone, Howard Forster, Matthew Fox, Charles Richard Gill, Thomas Gordon, Lord F. Norreys, Sir D. O'Brien, J. O'Connell, D. O'Connell, tJ J. O'Connell, J. O'Ferrall, More Ogle, S. C. H. Palmerston, Viscount Parker, John Philips, G. It. Philips, Mark Plumridge, Captain TELLERS. Ward, H. G. Gibson, T. M, BILL FOR CONSOLIDATING THE QUEEN'S BENCH, FLEET, AND MARSHAL SEA PRISONS. This Bill, brought in by Sir James Graham, and now amended by Committee, proposes:-1. To consolidate the above three-mentioned prisons into one, whereby the prison of the Court of Queen's blench shall be thereafter called the Queen's Prison, and be the only place for commitment of all such as were before liable to incarceration in any of the three. Clause 2 enacts the removal of prisoners by Judges' warrant to the new adopted prison, who shall be in custody at the time of the passing of the Act in the other prisons. By clauses 4 and 5, officers, whose places are abolished by the abrogation of the Fleet and Marshalsea, shall be entitled to compensation, which shall be paid out of the Civil List. 6. The discontinued prisons, with all property appurtenant to them, to become vested in the Crown. 7. That all acts and provisions relating to the abolished prisons, unless otherwi-e altered or repealed, do exist in force in the Queen's Prison. 11. Prisoner's lees and gratuities to be discontinued. 12. Abolition of the Liberty of the rules, and any in fringement of the strict rule of confinement, by prisoners being suffered to go beyond the prison -walls, to be punishablo as an escape. 18. That on the next vacancy of the Marshal of the Queen's Prison, his • uccessor shall be appoi,te.l by one of the Secretaries of State, and thenceforward be called the " Keeper of the Queen's Prison," with his office tenable at the appointer's pleasure. The offices of Deputy-marAA and Clerk of the Day-rules to be abolished, with other minor official changes, among which the power of appointment of Tip staffs, heretofore in the hands of the Warden and Marshal, to be transferred to the Judges of the respective Courts from which the prisoners are committed. 17, 18, 19, clauses refera ble to the fixation and payment of official salaries. Two or three days ago a hair-dresser at Neuilly, having discovered his wife in a situation which left no doubt of his dishonour, a violent scene took place, at the end of which she left the house, and threw herself into the Seine from the bridge of Nenilly. She was kept afloat by her clothes, and a b 4 at put off to her rescue. After floating for more than half a n ile she was taken out uninjured; and the husband, thinking he had been sufficiently punished by her cold bath, censented to a reconciliation. THE TORY INCOME TAX. FROM THE MORNING PAPERS OF THIS DAY. TIMES- 7 We confess we do not 820 much to find fault with in the generality of Lord Brougham's propositions. We agree most cordially w ith hi m a s to the inquisitorial , and therefore odious character of th e t ax. What we said in 1816 of the private inconven ience and exposure which are its necessary consequence, we should be equally ready to repeat at the pre sent moment. The ransacking of settlements, wills, mortgages, and ledgers—the exhibition of all the private pensions granted by charity, natural duty, or p er h aps sense of injury, are in conveniences to which the major part of us are as yet happily blind; and we shall be surprised if they are, on turther ac quaintance, endured as patiently as they have been easily re ceived. We hope they may be so; yet, while submitting to the necessity, we cannot resist recalling to our readers' attention the fact, that the first act of Lord Sidmouth, then. Chancellor of the Exchequer, on the ratification of the peace of Amiens, on I the very day when the news of that . peace arrived, was to come down to the House if Commons with the following announce ment : —" It is my intention to propose a repeal of the tax upon income. lam desirous that the sentiments I entertain respect ing that measure should be perfectly undei stood. As a war tax, I am persuaded that I t was a legitimate smiree of revenue ; but I have ever considered it in no other light than as a war tax, ioapplioable to a time of peace." It may be true—we believe it is true—that an emergency has arisen during peace which calls for th e re -i mpos i t i on o f t h at tax, t h en so unequivocally confined to time s o f war ; b u t t h ese wor d s o f t h e then Minister show that it i s no easy or tr i v i a l inconvenience which this country is now adopt ing , an d t h ere f ore t h at i t is acquir ing no ordinary clai m on i ts ru l ers for a system of r igid care and economy. '1 hese are our own sentiments; they are also Lord Brougham's ; nor is it probable that Sir Robert Peel would materially dissent from them. And having got so far, all that remains is matter of detail. In regard to these details, we are ready to confess that much may be said fur several of the propo se d emen d at i ons of Lord Brougham. As hinted in our yesterday's paper, we do nut think it just or wise that the produce of mere labour—the hard-earned fruit of the sweat of the brow--or the fatigue of the mind, should be subjected to the same heavy deductions as the rental or dividend—which fall without effort or thought into the hands of their owners. Those who by t h e i r exertions are still engaged in augmenting the resources, or ministering to the convenience, of their country and their countrytnen—.he merchant or the manufacturer, the lawyer or the clergyman, the soldier or the public employee—base all a claim to some relaxation in their favour beyond what is possessed by those who are merely enjoying the wealth which has been accumulated for them by their predecessors—who are reposing on the labours of their ancestors—enforcing on the public the claims villith those la bours (justly inched) acquired for them. And again, we are disposed to allow, that not the anietart only of a man's annual income, but the eurtadity and length of its duration, should be taken into account in fixing the rate of impost which is to tee levied upon it. It is necessary for England to make an unusual exertion, and for all according to their means to contribute to it. Is it conti ibuting according to those means, if a physician or lawyer, who per hips by a peculiar run of luck, and for the first time in his life, makes his 3,0001. during those three years, out of which, if he is tolerably prudent, he has to pro vide, as tar as he can, for the future prospects of himself and his family, and who, it. may be, immediately afterwards, from loss of health or change or frshion, or mere ill fortune, finds his means of support tail under him, shall yet have been com pelled to pay towards this exigency of his country the same sum that is fairly den anded of a gentleman at case, who for all past, pr esent, and future time has had, and will have, nothing to do but to walk to his hankers and receive unfailingly his hall-)early dividend of 500/. ?Is nut the meaning of the pre sent tax under the present circumstances this—that men are charged with it according to their wealth ? And are these two men equally wealthy ? HERALD.—Sir Robert Peel's budget is the poor man's budget; but though it excludes poverty and mere labour from taxation, it has the rare merit of compensating the wealthier for the demand which it makes on their greater abundance. If it be somewhat inquisitorial, its inquiries are not into the cottages, the garrets, or the cellars, or into the pockets of the poor, but into the shops, the counting-houses, and the banking accounts of the richer. We by no means assert that the pro posal is perfect ; ..n the contrary, we have indicated what we believe to be a substantial and most important defect, and one which, if Government would yet remedy by the intoduetion of a graduated scale of duties, according to the amount of income, w. old remove all opposition to it by lessening the amount of contribution to be paid by those whose incomes are small, and to whom the very payment of the tax is most incon venient, however amply it be repaid by the diminished cost of living. Should, however, Sir Robert Peel feel that the Parliament ary obstacles to such an amendment of the scheme are insu perable, then we would suggest that the wide margin of sur plus-500,000/. a }ear—which the anticipated provecds of his fiscal propositions will leave at the disposal of the executive, should induce him to raise the maximum of income derived front trade and prof& ssii,n to the same amount as that derived from the profits of tarming—via., 3001. a year—or to reduce the tax levied on that description of income from id. to 31,id. in the pound. PORT.— Here the unanimity ends. The objections are no less extensive than loud against the taxation of mere income, which is acquired as the remuneration of industry, even though it exceed Kin/. a year. We du not deny that much may very plausioly b. urged against this taxation, and we know it would be very easy to bring forward cases in which the opera tion of such a tax must b, a considerable hardship. What we have to suggest, however, is, that considerate persons will not be ready to reject ilie plan on account of those instances of severity of operation, until they have taken into account the exigencies of the State, and whether it be pos sible to frame any practicable scheme of taxation which will not be liable to the same or a similar objection. It be longs to the very nutore of an income tax that, while it is fairer than any other in taking a proportionate part of the revenue of each individual to make up the revenue of the State, it exhibits snore palpably than any other the hardships which arise from taxing mere competency as much (in proportion) as affiuence. It is because this is so obvious that the outcry is made. It i s , in fact, a gi tumor hardship that the man of 3001. a year has to pay pt•thaps 101. a year in tax upou his gro ceries, whi e the man of 3,0001. a sear very probably pays no more, than it is that an income tax of less than 9/. a year shoula be demanded of him, while the man of 3,00/. a year has to pay between 80/. and 901. CHRONICL E.—The announcement of an income tax has already created quite a ferment. Our table is literally loaded 1 with communications from Correspondents, deprecating, in the most energetic terms, the imposition, in time of peace, of a tax intolerable from its inequality, and from the inquisitorial.pro yeas to which it subjects all who do nut live on rents, annuities.; or th , interest of monvy. The income tax has been known to the people of this country only as a war tax. In tune of war it was first imposed by Mr. Pitt ; at the peace of Amien,it ceased ; on the i enelA al of hostilities it was reimposed by Mr. Addington ; in the first year of peace a strong . Ministry was reluctantly compelled to abandon it. The oppressive character of the machinery required for assessing and collecting it could only be tolerated by the people in the excitement of war; and, with the exception of Mr. Vansittart's blunder in 1816, no Minis ter has ever at tempted to force the country to submit to it in peace. The landlords' Minister is driven to an income-tax by nothing but the hard commands of those who made him Minister, and can unmake him. It is to keep up the Corn-laws and the sugar monopoly—to minister to the rapacity of country gentle men and West India planters, that Sir Robert Peel now pro poses to send his inquisition through the land, prying into every man's affairs, and setting neighbour against neighbour ; to make bankrupt every trader whose temporary embarrass ments cannot hear exposure ; and to wring from industry and enterprise their hard-earned, precarious, and scanty gains. SUDDEN DEATH OF MR. GEORGE CLARK, THE SCULPTOR. (Filo:sr A CORRESPONDENT. The death of Mr. Clark, who was eminent in his profession, took place at Birmingham, in a very sudden manner, on Saturday morning last. From the Inquest held before Dr. Birt Davies, on the Monday following, James Newbould, the first witness examined, stated, that about half-past nine on the morning in question, while in the shop of Mr. Burdett, who is a surgeon in New Hall-street, the deceased staggered down the steps of the surgery, and appeared very ill ; he sunk into an arm-chair; his head reclining on one side and his face ghastly. Witness called for a surgeon's assistance opposite, who proceeded to b'eed him, but life was extinct. Mr. Burdett, surgeon, spoke to having seen him on the pre ceding Thursday, when he laboured under dyspepsia, and com plained of pain in the region of the stomach. He considered death to have been occasioned by the rupture of one of the large blood-vessels of the h e art. The Jury returned a verdict assigning this as the cause of death, as also that the deceased "Died by the visitation of God." Mr. Claik resided in Tower-street, Birmingham, and was in his 47th year. He has, we rep et to say, left behind a family of nine children who arc now unprovided for. At the time of his death he was engaged in casting the leaves that were to form the foliage of the capital for the Nelson monument, in Trafal gar-square, and had finished the two first. He is best known by his statue of Major Cartwright in Burton-creseent. UNIVERSITY INTELLIGENCE. Oxroan, MARCH 12.—Yost:rday the Examiners of the candidates tor the University scholarship for the encouragement of Latin literature notified to the Vice-Chancellor that they,has awarded it to Mr. Goldwin Smith, commoner, of Christ Church, and that Mcstrs. M. Arnold, of Balliol College, and George G. Bradley, of University College, had honourably distinguished themselves in the examination. There were 25 candidates fur this scholarship. On Thursday next there will be an election at Lincoln Col lege of scholars and exhibitioners. — Mess's. Hansen, of Magdalen College, and Smith, of Queen's College, have been appointed public examiners. Lady Carew has presented the Rev. A. Dene, late of Exeter College, to the vicarage of Rattery, Devon. The Archbishop of Canterbury has presented the Rev. W. Vallance, of University College, to the rectory of St. Martin's and St. Paul's, Canterbury. The Rev. L. Gilberton, Fellow of Jesus College, has been appointed Minister of the new church of Llangorwen, near Abervstwit h.. The Rev. Dr. H. J. B. Nicholson, of Magdalen Hall, has been appointed a Rural Dean in tke Archdeaconry of St. Alban's. A Convocation will be holden on Thursday, the 17th inst., at twelve o'clock, to receive a proposal for granting the sum of 300 t. per annum to each of the new Professors of Theology, until they succeed to the canonries of Christ Church assigned to them by Act of Parliament. REGIMENTS ORDERED TO INDIA.—The 10th Foot, the 25th (froin the Cape), and the 29th Regiments are crdered t oprocoed immediately to India. ASIIIIURNIIAM 110 USE.—On account of the death of his Royal Highness the Grand Duke of Mecklenburg Schwerin, brother-in-law of his Imperial Majesty the Emperor of Russia, Baroness Brunow's intended party for this day (Wednesday) is unavoidably postponed. Aiel'itoActliNG MARRIAGE IN HIGH LIFE.—It is confidently circulated in circles most likely to be well-in formed, that Lord Aberdour, son of the Earl and Countess of Minton, will, at the elo p e of the sprang, lead to the hymeneal altar Miss Stewart, niece of Mr. Litton, Al. P., and..grand daughter, we believe, of the Rev. Dr. Siewai t. The docks zit present have a very bustling appear ance, in coosequence of the great number of ves,els fitting out for their spring voy ages. There are now 236 vessels loading at London for f, reign ports. Cf these, 26 are for the East Indies ; and 80 for Sydney and Australia. There are three loading for our lady-acquired settlement, Hong.Keng. THE TIT ED liANK.—The Commissioners in the fiat of Bankruptcy against the partners of the Tweed Ban k. met on Tuestlsy last, in the King's Arms The, Berwi_eek-Tweed, in order to take the final examination of s th at Mr. bank rupts. Mr. Weddi li, the Solicitor to the o a t as e i a. g in n s : e e ,t , hbey m wa s s d hs e iect i long statement to the creditors, respecting th e it appeared that the liabilities were 2eb,00 a is P s Pe epa ars ra th te debts, Wilson's pri v ate pri l v : a "l te m es t t h a e te and that Mr. Batsan'a will leave 30,000/. for the bank cred it ors, t expected to realise a dividend of accountsafterpayment furnished, fa it h deduction, the assignees fully in the pound for the creditors. was stat ed that, after making eves The will leave 20,000/. ; and it ten shillings and sixpe nce eneral feeling appeared to be that they have passed, and t h e g would obtain their certificates, bankrupts to the accunnetes and examinations were declared to were entitled to an d ~-; the - shiaF, rcrs oneY - on roe jct of ride's Is di' . .band' rd my