The Sun. — London, England, 1856-04-09 00:00:00

iiiPERIAL PARLIAMENT. HOUSE OF LORDS-(YESTERDAY). The LORD CHANCELLOR took his seat. on the woolsack at five o'clock. The Bishop of EXETER presented a petition against the bill to legalie marrine with a deceased wife's sister, The Earl of HARDWICKE presented a petition in • favour of a regular steam postal communication between this country and Australia. THE LITE LORD TRURO'S LIBRARY. The LORD CHANCELLOR wished to set himself 'right upon a question on which it appeared he had com mitted a mistake. It would be in the recollection of their lordships that immediately before the Easter recess, the noble marquis informed the house that 'a Communication had been received from Lady Truro, and he was deputed to inform the house that her ladyship had expressed a wish to present the law library of the late Lord Truro to their lordships' house. Upon that occasion Lord Lyndhurst passed a well-merited eulogium upon the deceased nobleman. Re thought it necessary to add a few words for the pur pose of reminding the house of the great efforts made by Lord Truro in the way of Chancery Reform. He had been understood, also, to have said that it was Lord Truro who had actually drawn up those reforms of that court which had been subsequently passed into a law. It appeared that he was not quite correct in that observation, and he now begged to say that he would be the last man in the world to detract from the merits of the noble and learned lord near him (Lord St. Leonards), who was really the author of those 'bills. AGRICULTURAL STATISTICS BILL. Oa the order of the day for the third reading of this bill, The Dake of RICHMOND intimated that the did not intend to oppose the measure, but upon the part of the farmers of East Sussex, who had petitioned against it, observed that after the manner in which they bad 'been treated in 1846, their lordships could scarcely be surprised at their regarding with su.picion any act in terfering with them. They did not complain so much of being called upon to furnish agricultural returns, but they e3nsidered that they ought not to be compelled to do so by act of Parliament, and to be punished with 'penalties for neglect. Re contended, however, that the Government had begun at the wrong end. They ought to - have turned their attention, in the first place, to the amendment of the system of taking the corn averages. A more gross delusion never did and never could exist than the returns now furnished. As affording any thing like a correct average of price they were alto gether useless, although in many parts of the country the rent was made dependent upon the averages so obtained. A large proportion of the corn sold never found its way into the averages at all ; and he would suggest that the 20 or 25 thousand a year which it would cost to carry this bill into operation would be far more usefully employed in remedying this evil and injustice than in subjecting the farmers to unnecessary annoyance. He objected to the attention of the poor-law officers being diverted from their own proper duties to the col lection of agricultural statistics, arid protested against the penalties of the bill imposed-as outrageous. Lard WODELIQUSE contended that the apprehen sions of the farmers as to the effect of this bill were ground less, and that as soon as it was discovered that it would not interfere inquisitorially with their affairs, not only would their objections vanish, but, as the information which would be collected would be of great use to them, they would receive the measure with satisfaction. The Earl of MALMESBURY wanted to know whe ther the power of the guardians of adding to the sche dules would enable them to call for returns of rent Lord STANLEY of ALDERLEYrepIied that all the power the Board of Trade had, reserved was to increase o'r diminish the particular descriptions in the several columns. He admitted the desirability of improving the mode of taking the corn averages ; and directions bad been given in several of the market towns to enforce the law with greater strictness, the result of which had been that the re t urns w ere far more accurate than in former years, and afforded a fair criterion of the price of corn. Ile defended the compulsory part of the bill as necessary, though he did not believe there would be any more occasion to enforce the penalties than there had been in the case of the census. There the knowledge that the power of enforcing compliance with the act ex isted was sufficient to induce people to furnish the re turns required, and it would doubtless be so in this case. He knew how important it was to obtain the co-opera tion of the gPritry in inducing the farmers to come for ward and assist the Government in obtaining the neces sary information ; but that information, while beneficial to the country at large, would, he believed, be moat be neficial to the farmers themselves. The Duke of RICHMOND said that when the bill became law, he should, as he always had done, advise the farmers to obey the law. ll)wever, in his opinion, it was on'y 25,0001. thrown away. Lord ABINGER said he had not heard any state ment that convinced hint of the benefits of this bill, nor did he think the farmers desired it. It would, in his opinion, only serve the speculators, who were the per sons intereAel in knowing the probable surplus produce of the year. The bill was real a third time and passed INDIAN FINANCE. The Marquis of CL4NRICARDE moved that the return of the territorial nvenues and disbursements of the East India Company, lately presented to the house, be printed, and asked for a return of the military dig. bursements during the years included in the foregoing return, specifying the Presidencies and provinces in which they have been incurred. The papers laid before Parliament contained no account of this expenditure. He thought it was time to consider the financial state of India, as it appeared the present annual deficitncy of the revenue exceeded 2,000,0001. The Duke of ARGYLL said there would be no ob jection on the part of the Government to furnish all the information it pose.essed ; the military expenditure in the several Presidencies might be given, but there would be some difficulty in going into the detail re quired to distinguish that of tile,different provinces. After a few words from same noble lords the motion was agreed to. Their lordships then adjourned. HOUSE OF COMMONS.--kTEsTERDAy.) The SPEAKER to-ik the chair at the ussal hour. Several petitions were prePented against the abolition of Church rates, and also against certain clauses in the Factory Act. • , Mr. - PIGOTT presented petitions from Reading against the endowment of the College of M‘ynooth, and against the bill for abrogating the oath of abjuration. Mr. LOWE presented a petition from Liverpool in Livour of limited liability, with certain restrictions. COtiviers. Mr. SCOTT moved for a return of the number of convicts transported during each of the years from 1849 to 1855, both inclusive, distinguishing the sexes and the places to which they have been transported ; and, of the number of males and females sentenced to penal servi tude since the passing of the act.—Agreed to. CEI unca RA.TES. Lord R. CECIL asked the hon. member for the Tower Hamlets whether it was his intention to accede to the changes which the Government proposed to make in his Church-rates Bill ? Sir W. CLAY said it was his intention to accede to the amendments proposed by the Government. BLEACH-WORKS BILL. Mr. M. GIBSON asked the hon. member for York what course he intended to pursue with respect to the Bleach-works Bill ; and, - also; if - he intended to make any changes in the bill, whether he would make those amend:nents public 1 Mr. I. BUTT said the bill stood so far down on the paper to-morrow that he did not think he should be able to bring it forward on that day. He intended to make certain alterations in the bill, and those alterations would be made public as speedily as possible. ABOLITION OF CAPITAL PUNISHMENTS. Mr. W. EWART gave notice that on the 13th he should bring on a motion on the subject of the abolition of the punishment of death. iTRE BALLOT. Mr. G. LANGTON, on behalf of Mr. H. Berkeley, postponed the motion, standing in his name on the suo ject of the ballot, from the 22d till the 24th inst. • THE CRIMEAN MEDALS. Major SIBTHORP asked the Under-secretary ary for War whether it was ever contempl ated by h the Govern ments of France or Turkey to gi ve a medal to a t he o fficers and soldiers of the British army i n the East and, if so, whether such medal had been declined by by the British Government ? Whether the new medal, tis order of merit, was likely to be issued, an d who were to be the recipients thereof. Whether it was t be given for future service only or to be accorded to those officers and soldiers already mentioned in the various despatches since the commencement of the late war ! Whether a claiin made for the effects and medal clue to private No. 2,544, John Martin, late of the 95,11 Regiment, who was engaged at Alma, and, it is be lieved, also at inkerinan, who died in camp before Se bastopol on the 7th of November, 3854, had been refused on the ground that the soldier was of illegitimate birth ? and, whether the money and Crimean medal due to private No. 3,310, James Blanchard, late of the Ist battalion Rifle Brigade, who landed with the British army in the Crimea in September, 1854, and who was killed in the trenches before Sebastopol on the 221 of Angu , t. 1855, h a d been refused on similar grounds ? Mr. F. PEEL sail the Government had great satis faction to bear that it was the intention of the Emperor of the French to confer a war medal upon the British troops engaged in the late war. Those medals had been received, and would shortly be distributed. The Sultan also had declared his intention to bestow a similar medal. With respect to the other questions put by the hon. and gallant member, lie begged to say that acts of gallantry, performed since the commencement of the war, would be considered a sufficient claim for the decoration of the new order of merit. He eonld not say w h 9n the decorations would be distributed, but no ti me would be l os t i n pre paring for such distribntion ; and the circumstance of the withholding of the medal from the two privates was Owing to the causes mentioned by the-hon. member in his question. - --- WROUGHT-IRON GUNS. Captain L, VERNON asked whether the trial at Sboeburyness, between Mr. Holroyd's 12-pounder wrought-iro n gun of a particular metal, and a 12-pounder bras gun of the service, had shown results satisfactory to the comparative endurance and tenacity of the metal composing the wrought-iron gun ? Mr. BIONSELC said the experiments at Shoebury ness had showed the remark Ale tenaei'y if iron gu; but the experiments were not yet cow leted. NE \VGA rE -MARKET. Mr. BRADY asked the Secretary of State for the Home Department if he had any intention of closing the existing markets ..f Newgate and L-adenhall, which were a imitted to be insufficient and incommodious, with the view of establihing a great central market in the neigh bourhood of S Litlifield ? MASSEY said an inquiry was at present going on with respect to the transfer of Newgate market to another locality, and also to consider the subject of the appropriation of the site of Smithfield. Those inquiries would soon terminate their labours, and their report would be laid on the table of the hnuse. ; LONDON I _IVEIS.iIES I DA:Y VENING, APRIL 9. 1856. aed s,u .tibe the hon. gentleman was quite ready t. 3 adopt it. Vie doctrine appeared to rest on the opposi• tion bet we en fixed property and what was generally called indusi'Tial income ; or, as it was commonly called, and very clearly called, the difference between permanent and precarku t incomes. Those who talked about per - , manent and prectrious incomes assumed that it was pos sible to classify all wealth, all property, and alt incomes into those two classes ; that it was possible to say, " There is a set tain sort of 'incomes which are called fixed or permanent inoomes, and there is a certain sort of 'incomes which are called precarious." Now it seemed to him (the Chancellor of the Exchequer) tbat such an assumption was entirely founded in error, that no distinction _really did exist in any other sense than that there was a scale of incomes, rising from the most permanent and ending in the most pre carious incomes ; bat that between those two extremes there was an infinite number of degrees, and that it was impossible to fix any point at which it could be said that permanent incomes ended and precarious incomes began. It was understood in general terms what was meant by them ; but, if we attempted to found a system of taxation on that distinction, and to apply it in practice, and to say that so doing would obviate all the practical injustice and all the inequality which arose from the present system, he believed that the theory would prove to have been founded in perfect delusion. (Hear, hear.) He would suggest in illustration of this, one or two most obvious case'. Everybody knew hat was the meaning of profits made by trade, by purchasing at the lowest price for which articles could be got, and selling at the best price that could be obtained for them. Every one knew also what was meant by a professional income, depend ent en the exertions of the individual, and dependent therefore upon his health and capacity of continuing his profession—as in the case of a barrister or a medical man, for example. But what would be said to an inter mediate case—a very common case—that of an income derived from an estate for life ! Was that to be con sidered as precarious or permanent income. An estate for life was a freehold estate ' according to the law of England, but nevertheless it did not enable the person, except cut of the yearly proceeds of it, to make any pro vision for his family. Take the case of the parson or incumbent of a parish. He had an estate for life ; but was it proposed that he should pay the fuil rate of pro perty tax, and that a banker or a merchant, making I large profits, of perhaps 20,0001. or 30,0001. a year, should be allowed to be exempt from taxation because he had what might be called a precarious income, while the clergyman with a living of 1501. a year was to be taxed because his living was an estate for life. (Rear.) Everybedy must see that if the income tax were to be reconstructed on principles 9 1 justice, such cases as these would have to be considered. Then there were an infinite number of interests or estates which could be created and charged upon an estate for life, by settle mente, and various dispositions were made for leaving remainders to children and other persons, expectants on on a life estate. In what manner was it proposed to deal with the income of persons having a life interest under such circumstances ? It would be found that in any at tempt to adapt the property tax to all these varieties of property, the house would involve itself in an undertak ing from which the mind would recede in a state of actual bewilderment. Then, there was the question of a trade. According to the doctrine of precarious in comes. ail incognes derived from trade were held to be such ; that was to say, that the incomes derived from banks, from distilleries or breweries, or from trading companies, some of them long established and having the elements of stability most strongly impressed on them, should be enjoyed by.their possessors during the whole time- of their natural lives, giving them opportunities also of making pr >vision for their children, and be held to be only incomes for the purposes of taxation. (Hear, hear.) But if by ability to pay was meant the relation between a man's income, either at the present time or hereafter, and the probable demands upon that income, then numberless circumstances must be taken into consideration besides the nature of his property or income ; then his family cir cumstances must be taken into consideration, and his means of obtaining assistance from others; and there were hardly any two casei la which, if we were to go in to an 'accurate investigation of a person's ability to pay, it would not be found necessary to make a difference, and adapt the tax to the circtimstancee of the indini duai. lie believed that in the income tax of 1805 there was an attempt to make an allowance for children —there were abatements for persons having more than two children ; where the anneal income was under 4001., for each child above two there was a deduction from the tax of 4 per cmt. ; in the cases of incomes above 4001. a-year, the (Induction for each child above two children was 2 per cent., and so on ; but that' provision did not very long continue to exist, and it was altered in 1806 or in 1807, and it was not revived after :wards when the income tax was reimposed, no doubt be. cause of the difficulty of applying such a deduction. But if we were to understand by ability to pay the means ~shish a man had of making his income provide fir his wants, unquestionably it would be necessary for us to take into account something more than the amount of his income, and to consider also the demands upon it. The result would be that if they attempted to do justice to in dividuals, if the system was to be effectually carried into operation, it would be necessary almost to make a special case of every taxpayer. But then as to this principle of sparing the precarious incomes, and imposing an ad ditional rate upon permanent incomes—how was it pos sible, the doctrine being so laid down, that they should go on levying an indirect tax which, from the neces sity of the case, bore equally upon all ? (Rear, hear.) A wrson who had 100,C00/. a year, and a mechanic who received 154. a week as wages, paid precisely the same duty upon sugar, and coffee, and tea, and tobacco. rill no attempt ever could be made to adapt the tax to the circumstances or the ability of the individual. Therefore it the hon. member was consistent in his view, be must put down all customs, excise, and stamp duties, in order to substitute fir them the all-pervading pro perty tax. But it would not Stop there. It would be necessary that he should remodel all the local taxes. The local taxes, which produced something more than ten millions a-year, were not levied on the principle of a property tax, but they were' more strictly levied on the principle of an income tax. They were charged upon the occupier in proportion to his annual rent. Now it would be impossible, if they were to hold that the present system of bete ins the income tax was founded ou injustice, it would beimpossible that that house could leave standing, unaltered, so large a systen of taxation, producing ten or eleven millions a-year. With regard to schedule D, und. übtedly it was an important part of the pre-ent tax. The produce of schedule D last year was 5 101,0001 ; of schedule A, 7,661,0001. ; of schedule 0, 1,802,000/. The number who contributed to sche e dole D, according to the last returns, was net greater than ,282,480 persons. All the incomes in the other ,chedules were charged not on the taxpayer, hut bef , re the income reached the recipient's hands. With regard to schedule D it was impossible that that practice should be followed ' • it was necessary that the per one includ e d in schedule D should assess themselves. Nov he was far from wishing to make the smallest imputation upon the honoer and integrity of professional and commercial persons whose incomes were included in schedule D, but it was in human nature when a man assessed him self for the imposition of a tax that he should be some what more indulgent to himself than it he were assessed by another person. It must also be borne in mind that a great portion of property which might be con sidered as commercial property was included in schedule A. In many respects there was great analogy between that class of property and property included in schedule D. Nevertheless the plan of taxation which the honourable gentleman proposed would draw a great distinction between these two classes. Since the discuseion which took place four years ago upon the subject of the income tax a new tax bad been imposed, which to a certain extent altered the relations of schedUles A and D. He alluded to the tax on successions. (Hear) That was a tax of considerable magnitude, which was paid at certain periods in large RUMS, and which fell exclusively upon property included in schedule A. Ile conceived that the very full and able consideration which his right hon. friend the mem ber for the Univereity of Oxford gave to this subject in bringing forward his budget, when the matter was almost exhausted by the treatment to which he subjected it, woul I have rendered it unnecessary t a have brought this question forward again. Ile had hoped that the present position of the income tax would have furnished an additional reason why the.hon, gentleman should not have brought forward so extensive a motion. He thought this Ras not a favourable moment fur the entertainment of this discussion. Under these circumstances, he trusted Oat the house would, after the purpose which he pre sumed the hon. gentleman had in view had been answered —namely, after it had been subjected to discussion—he trusted that the house would not be disposed to pledge thsmselves to a proposition the consequences of which were too important to be assented to in the form in which they were proposed. He begged leave to move the previous question. regular wages not amounting to 100/. a-year, hut being ma& up to that amount by a few days' overwork. It was not the intenti , na when they passed the act that it should apply to - iiich case 7, and he trusted the Chancellcr of the Exchequer would give directions to the assessors not to press such cases. Mr. SPOONER could not agree to the whole of the motion. He could not agree that the hardship was wholly upon persons having industrial and professional incomes. Landowners had as much to complain of, for every one who knew anything of land, knew that they must deduct 20 per cent, from the rent to arrive at the net income, and yet the landowners were assessed upon the rent. Then -also they practically paid the tax levied upon tha tenant. If the motion - went to a division in its present shape he should vote against it. Sir H. WILLOUGHBY complained of the operation of the law of long annuities. In point of fact, long an nuities in their present shape were taxed to the extent of 23 per cent. kr. MUNTZ, in reply, said he never had the slightest intention to make any special reservations in favour of any particular class. All that he wished was that the house &honi'l affirm, in the words of his resolution, " That an equitable adjustment of the tax was essential to the interests of the country." The house then divided on the previous question, that the motion be now put— Ayes Noes . 194-131 The question was therefore not pnt. THE C FIINESE EXPEDITION. Sir J. W. HOGG had given notice that he would call attention to the claims of the. East India Company on her Majesty's Government fur 806,5351., being the ba lance of the expenditure by the Government of India on account of the expedition to China, and to the corre spondence on the subject laid before the house in May, 1854. He would, however, content himself, in the first instance, with asking the Secretary of the Treasury whe ther he had gone through the accounts, and, if so, with what result ? Probably that would render it unneces fary for him to proceed with the subject. Mr. WILSON said there had been a difference of opinion between the Government and the Eist India Company with respect to the principle upon which the account should be made out ; but there would not be a difference of more than 200,000/. between them. Sir J. W. HOGG remarked that as the hon. gentle man had admitted a debt of 600,0001. to'the East India Company, he should not think it necessary to troublethe house. Mr. LAING said he should certainly vote against the motion. To affirm It. simple and general principle, and leave the Government to work out the details, was a systeiii that ought n o t t o be applied to questions of finance. Ho believed it W 25 pe r f ec tly t rue t h a t there i was no tax n the budget against which strong and valid objections could not be brought, and therefore be could conceive nothing more dangerous than that the House of C ,mmons should get into the habit of passing resolu- Cot - 5 containing abstract principles unless they saw some practical mode of repealing the tax. On that ground he should vote against the motion. At the same time he by no moons assented to the conclusion that the present income tax was by any means perfect in its incidence. On the contrary, he was strongly impresser) with the conviction of the income tax being found to be a neces eary and permanent part of our taxation, and in the next place to render it a permanent part of o ur taxati on . some revision of the mode of levying the tax was necessary. Ile did not think it requisite to modify the whole taxa tion of the country, as the Chancellor of the Exchequer put it, in accordance with some axiom laid down by Adam Smith, He believed also that the idea of substituting a property tax for an income tax was equally . visionary. He quite agreed that they must levy a certain rate upon that iscome, and they must not a;tempt to carry out that which w as impossible, that any mode of levying the tax was a perfect one. A great part of the difficulty bad arisen from the income tax not being looked upon as a permanent part of our system. It was first brought for. as a short tax, and had been continued as a tempo rary measure ever since ' • but he thought 'sn bad now arrived at a ti me w h en w e should look upon the income and pr: perry tax as permanent. He should say that the tax should be something like 5 per cent. in time of peace, and that they should regulate their finances in that view ; and therefore •it was important that in schedule D they should escape the inquisitorial charac ter of it on the one band and fraud and evasion on the other. Mr. WILLIAMS called attention to the hardship on artisans who had been a,sessed to the income tax, their greet that now not ab.ver one-third of the Scottish schools were of this dertemiliation, and consequenily no less than two-thirds t'f the teachers in the whole of Scotland were quslifie‘i for the management of a parish school. .The opinion of the country on the question of edu cation had set of late years in favour of obtaining the best teacher for a school, no matter what might be his religious opinions • the only test they wised to retain was the test of ability,l and it was plain to all that the time had came when the religious test inuet be abolished. It tenet also be recollectel, that although a number of new schools had certainly been established , it did not necessarily follow that the amount of education was greater, because it unfortunately happened thet, from sectarian asperity, the schools became rival, instea I of additional schools, and that, in point of fact, in-many cases the establishment of a new school in a particular locality had greatly injured the old one, without doing itseli any perceptible good ; so that if a general system could be established, and the existing schools could be fairly apportioned over the whole country, not only would the expense of management be lessened, but the amount of education given would, in all probability, be greatly increased. There was no occasion, in his opinion, for teaching sectarianism at schools, for such was the di versity of the human mind that different opinions soon sprung up after leaving school, whereas by having a gene ral system friendships would be formed, and a spirit of conci.iation nurtured which would alleviate the bitter ness of religious animosity and enable the educated man to enjoy his own convictions, while he extended. a due mea sure of respect to the differing opinions of his neighbour. Ho fully admitted that up to the present moment the re ligious, or rather sectarian, element had been the chief obstacle to the formation of a general system, but he be lieved that, if it could be once established, it would greatly conduce to the results which he had indicated. Being ra tisfied that no school would exist in Scotland at which re liigion would not be taught, he was sorry that his right hon. friend was unable to carry out an educational system upon a more comprehensive scale, but he accepted the measure as a step in the right direction, for he thought if they could get the test abolished it would be worth the struggle they had made to effect the object. Mr. MACKIE said he approved of the bill introduced by his right hon. friend. He entirely disapproved of the present religious test, yet he thought that a schoolmaster should be made to show that he believed in the general truths of Christianity. (Hear.) Sir A. Al NE approved of the bill, which was looked forward to with great anxiety in Scotland. He only re gretted it did not go farther, but perhaps as it stood, it would contribute more to peace than if it went farther. It was not a question whether the present parish schools did good or whether they were sect:siren. He believed they did good and were not sectarian. The question was, had they the confidence of those for whose benefit they were origi nally intended ? He had no hesitation in saying that they. bad not. Scotland was now differently circumstanced from what it was when the parish schools were first established, and this bill he thought would place them in the position they once held. He did not believe the bill would prove in the least dangerous to the Established Church, whilst it would have the happiest results by contributing to peace and harmony. (Hear, hear.) Some gentlemen ob , jected to this bill because it was said that the next step would be to attack the Established Church of England. He did not see how it could have any such effect, because the bill exclusively applied to Scotland, and there was nothing in the English system a n a l ogous t o the scotch one. He hoped the house would assist the Lord Advocate in giving effect to the bill. (Hear.) Mr. BLACKBURN said he would not discuss the bill, as it was not yet before the hot.se. He thought the rela tion between the parish schoids and the Church should be left as it was, and that some religious test should be re quired of the schoolmaster. the proper performance of Its duties. Various improve ments 111 , i b , en suggested for the purpose of rendering the rtrd all,: to discharg, its duties, nut the real defect was a want of power over the business confided to the board. It had no power to compel the productios of accounts. The difficulty had arisen, not from any defect in the origi nal constiz.ution of the board, but from circumstances of an historical nature. The hon. and learned gentleman was proceeding with his statement when' Au HON. MEMBER moved that the house be counted. During the delay which intervt:ned before the process could be gone through, several members rushed into the house, and it was then found that 4U memb,ts were present. Mr. BOWYER resumed his remarks, and expressed a hope that the Government would see the necessity of in stituting an inquiry into the matter, with a view of re medying the defects which now existed. Mr. STIRLING thought the right hon. gentleman de served credit for the moderation which he had shown ira introducing the present modified bill, and he hoped his moderation would be followed by gentlemen on his side of the house: (Hear.) Were it not for the question of the religious test, he believed, there would be no difficulty in the education question as regarded Scotland. The Church of Scotland in the rural districts held its own, and there fore he thought the parochial schools should be left under their care in those districts but as the Church did not hold its own in the towns, he did not think any preference should be shown to the Established Church. He thought there was a greater want of reformatory schools for those whom he might call the barbarous tribes of the population, than of schools for extending education to the artisan class. The inspectors of schools, with the exceptionof Dr. Woodford, admitted that the school machinery in Scotland was not deficient. One-fourth of the persons who entered the schools for the purpose of being trained as teachers fol lowed other occupations, which showed that there was not so great a want of school machinery as was supposed. (sear.) If the house looked to the reports of the inspec tors, they would find that the existing system was in a most satisfactory state. Leave was then given to bring in the two bills. LOCAL CHARGES UPON SHIPPING. Mr. LOWE moved to appoint, as the select committee on t':e Local Charges upon Shipping Bill—Mr. L , we, Mr. Hardy, Mr. M. Gibson, Mr. Herat's'', Mr. Fen wick, Sir S. Northcote, Mr. Cobden, Mr. Watson, Mr. Bouverie, Mr. HeAdl,rn, Mr. Cardwell, Sir J. Duckworth, Mr. Duncan, Lord Hotham, and Mr. stoffatt. Mr. V. SCULLY rose to call the attention of the house to the habitual exclusion of Irish members from important committees, thus depriving' them o f th e o pp or t un ity o f protecting the fecal interests of the country, and com menced, amidst much laughter, by moving the emission of the name of Mr. Lowe. The right hon. gentleman treated the Irish members as a sort'of Australian kangaroo, de serving of no attentioa whatever. The right hon. gentle man had visited Ireland, and therefore he kntw that Ire land did not o_lcupy au inland position, but that it had an abundance of ports and harbours which would be affeeted by this bill. Why, he represented a constituency which had far more harbours and ports than the borough of Kid derminster. This system of neghet towards Ireland was not confined to the present case. A Cabinet Minister had only that night moved a committee on transportation on which it was only proposed to place one Irish member. Of that, indeed, he did not so much complain, for although Ireland had at one time furni,led a large proportion of the persons transported that was not s.) now; and perhaps the proportion of Irish to En g lish members only fairly re presented that which exi s ted : between the persons subject to punishment. (Laughter.) The CHANCELLOR of the EXCHEQUER said her Majesty's Governmeat did not for one moment dispute the fact that there were ports and harbours in Ireland, and that they deserved the utmost Consideration.of Parliament. He could assume the lion gentleman that there was no de sire to exclude Irish mambos: B from the committee. Appli cation bad been modiste the Irish members to serve on the committee ; but they had declined. He proposed that the committee should consist of 17 members, instead of 15, and that the two additional membersshould be Irish mem bers. Tile CHANCELLOR of the EXCHEQUER sail there were two questions to be considere,i—one the state of legis lation affecting the audit board ; the other the administra tion of the system under the existing Id.w. It was a matter for the consideration of the house whether there should be an entire change in the character of the au4iit or not? With respect to the administration of the audit board, so far as his information extended, he was not aware that any arrears of business had arisen, or that there was any reason to suppose that the present board was not efficient for the transaction of the business which devolvedupon it. All the naval and military accounts were sent to the audit office for vouchers for every disbursement, and there every account was placed under its proper head. The whose mass of the naval and military expenditure was subject to that final oriesl. Sir F. BARING could not understand the mode of audit of the army accounts He had given notice of a motion which included the subject. He thought all commissariat accounts were originally audited at the Treasury. It was thought at that time that all accounts should be audited at the Audit office. One of the last things he had done while in office was to appoint a commission to inquire to what extent the army accounts could be audited by the audit board. He thought that that board should have the same check ou the army ex penditure that it bad on that of the navy. Mr. DISRAELI was glad the subject had been introduced, and the notice of the house would be again called to the ques tion. He had risen to show the respect which was duo to the hon. gentleman who had brought the motion forward. The Audit-office, like everything else in the country, had been the creature of time and circumstances. From auditing a few accounts it bad arrived at the considerable power of checking 6uo of the public accounts. He thought the posi tion of the audit administration was not of that sati factory kind which the country had a right to expect. It should be applied to the whole of the accounts of the country, and in his opinion should be directly responsible to that house. He was sure that the result of that night's discussion would be to lead to a better system in that particular, Lord PALMERSTON said it was a grea'• mistake to sup pose that the auditing of the military accounts was not corn. plete and effectual for the purpose. It was not conducted by the Audit-office, nor could it be. He was speaking then of the groat mass of public expenditure for the army service. The audit required was of a peculiar nature. The whole of the money voted for the pay and all , wances of the troops was issued through regimental paymasters, who received it perio dically ou an estimate which they sent for the expenditure of the next month or two months. It was issued to them in conformity with regulations, minute and detailed, iu order to provide for every variety of circumstances of ser vice in which officers and men might be placed. But those regulations were issued and made by the War-office. The ob ject of the audit of the paymaster's accounts was, first to as certain that no sum had bees issued for which the paymaster had not a voucher to show that it has been actually expended, and next, and almost equally important, to ascertain that it had been issued in conformity with the regulations. The au ditors were not competent judges of those matters, they did not know the regulations. The War-office was the best judge whether the sums issued and vouched for had been actually expended according to the regulations. The business of the great body of able men who composed the War-office was to check those accounts, and to report to the Secretary for War those issues whico had been made, either not vouched, or, if vouched, not in conformity with the regulations of the ser vice. If the issues had been made not vouched, the paymas ters were, of course, liable for the amount. It coustaully hap pened that issues were made properly vouched ashaving been made, but issued in a manner not in conformity with the strict regulations of the service Such cases were returned to the Scretary at War, who determined whether under all the circumstances, the irregularity might be justified by the occa sion. That was a point which auditors could not determine, it could only be determined by the authority which issued the re gulations. He was well assured that any arr aigement t i audit the army accounts by the Audit-office would involve great delay and multiplied correspondence. He spoke with some knowledge of the matter, having held for many years the office of Secretary at War There could be no audit more strict and more effectual than that which related to the pay and allowance of troops. Mr. HENLEY said that although the noble lord bad given them full information with respect to the issue of pay, he had passed lightly over that vast branch of expenditure, the Com missariat and the Ordnance. It appeared to him that ehat was a branch of the expenditure which the house had a right to know whether the money had been applied, if nut alto gether, in what proportion to the services for which it was voted. ' Tllo CHANCELLOR of the EXCHEQUER explained that the Audit •fflce saw that all expenditure for the commissariat and ordnance was properly vouched for, and that every item was brought under its proper head, in order to correspond to the appropriation act. Mr. HENLEY hoped it was so. He could not see why the regulations mentioned by the noble lord cold° not be imparted to the Audit-office, so as to enable tile army expenditure to be audited as the house eeemed to desire. Mr. WILLIAMS agreed in what had fallen from the hon. member for Oxfordshire a, to the possibility of having the army accounts laid before the auditors. He - was glad to find that the hon. member for Portsmouth (Sir F. Baring) in tended to bring the subject beore the house. Mr. BOWYER begged to ask whether a statement would 1)e laid upon the table (iu continuation of papers of last session) of the audit of accounts, s;owing what accounts had been fully audited, and the reason why the delay had taken place. The CHANCELLOR of the EXCHEQUER—Perhaps the lion lumber will give notice. The house then passed to the orders of the day. SUPPLY REPORT. Mr. WILSON brought up the report of the committee 0: supply, when the different votes were agreed to without dis• cession. PUBLIC WORKS BILL. This bill was ordered to be read a third time on ➢fonday next. PUBLIC WORKS (IRELAND) BILL. This bill was also ordered to be read a third time on Mon. day next. TRIAL OF OFFENCES BILL. This bill was, after the introduction of a few amendments by the Attorney-General, agreed to and ordered to be rkad a third time. This being all the business on the notice-paper, the house adjourned at five minutes' past 12 o'clock. Mr. DISRAELI regretted that the discussion as to Irish members taking pert in the proceedings of that house should have been revived. He had hoped that these disenssions were dormant, if not nearly dead. lie should not oppose the proposition of the Chancellor of the Exchequer, but he thought seventeen were too many for a committee. A fewer number would be more efficient. - -• -• He denied the imputation that Irish members were ex cluded systematically from t a ki ng p ar t i n th e proceedings The following letter on this subject has emanated of that house. He denied, t oo , th a t I r i s h men were ex- from the Liverpool Reform Association. It is ad eluded from office. Mane Prime Ministers of this country dressed pro forma, to J. C. Ewaa, E,q,, M. P., had been Irishmen, and when he (Mr. Disraeli) came into and W. Brown, Esq., M.P., but may be taken as Parliament an Irishman occupied that very post of which the remonstrance, generally, of the Fiaancial Re the hon. and learned gentleman complained, namely, the f) office of Vice-President of the B oar d o f T ra d e, which at being(rmers against even the supposition of such a sum the time to which he eluded it was fill e d b y M r. S he i e. voted in these times, as a dowry—to any of Mr. WATSON objected to the committee, as being the Royal Family : ' already tee numerous, and now it was prop ose d t o i ncrease Financial Reform Association, 6, York-buildings, the number. He called upon the Government to recoil- Dale-street, Liverpool, April 7, 1856. struct the committee. My Dear Sir—On behalf of the council of the Finan- Mr. F. SCOTT complained that his name had been placed upen the committee after he h a d i nt i mated that it was cial Reform Association I beg leave to call your atte r .- not lion, and through you, that of the public generally, to the his intention to serve upon it. Mr. JOHN M'GRE'dOR regretted that the bill which common report that her Majesty's Ministers intend to had been introduced had b een sudden propose to Parliament that an annuity of 70,0001. p e r ! thrown u If he had been at the Board o f Trade, a y s he once was he annum shall be sett!ecl on the Princess Royal on her would --- (laughter, which prevented the honourable marriage with the Prince of Prussia. gentleman finishing the sentence.) When ho was at the On the policy of that marriage I offer no (Tinier,. Board of Trade, no hill was ever prepared by that board Perhaps the alliance with the heir to a powerful king that did not pass. (Cries of "oh. oh, oh," and laughter.) dom may be an improvement on the system which has He did not say that because he was the author of the hitherto confined the selection of husband,. and wives for bills. (Continued laughter.) He had been much pained at the royal progeny of England to the petty princes and hearing the right houserable gentleman the member for ri of Germany with extensive Buckinghamshire ref er t o th e appointment of the late Mr. a p nd ncessee less Productive than the estate of territories many less an English Shell. He had always had the greatest respect for that lamented gentlem a n ;h e was a most pleasant and sociable squire. But the p ro p o s e d d ow ry i s so p reposterous l y person—(laughter) —bet he was quite unfit for the office of extravagant, that the first mention of it conveys the jut -Vice-President of the Board, and so he had expressed him- pression that, in this as in many other issuances common self to him (Mr. M`Gregor). Th e comm itt ee as a t presen t report must b e a common d eceiver. 70 , 0001 per an constituted ou g ht to be abandoned, and a fresh one ap- num !It is the interest of a million and a-half of money; pointet, in which all the great seaports should be repre- it is 20,0001. more than was thought sufficient by an Rented. The object which the committee had to inquire unreformed Parliament, in the days of Bing Geo. 111., into was slimily one of confiscation. when all the expenses of living were much higher than Mr. H-t DFIELD wished to know how m a king Sheffield they are now, for the husband of Princess (Marlette, FLy 6,000/, could b e called confiscation. He complained the heiress to the throne of England, that the great manu f acturing districts were not repre- et seeted on the com m itt ee. Just ten leer the circumstances under which this job Sir F. BARING objected to the construction of the is said to be in contemplation. We have sprat upwards committee, as there was a majerity upon it of members of a hundred millions on the war now terminated, for whose opinions were keown and pledged upon the subject she present ;we have borrowed, or shall have to harrow, which they had to consider. The decision of such a corn- some thirty or fifty millions more ; our doubled iecome reittee, therefore, would not carry any weight hereafter. tax and imposts on commodities wring from us nearly It would be much better to withdraw the committee and seventy milions annually ; there are-the strongest mo ieconstruct it. Lives for reducing expenditure to the lowest limits con- Lord PALMERSTON paid this was not to bo a judicial sistent with the efficiency of the- 1 üblic service ; how, committee, no r wars r. it to d ec id e w h e th er th e bill s h ou ld o should not b e a d opted. When the bill was before the then, is it p oss ild e th a t our ruler', can meditate such a house it was said that certain localities h d not been course piece of wasteful extravagance as the alienasien.e of of ie siletl, and th ere f ore a comm i ttee was to be appointed to 70,000/. per annum of time public money, for the lif inquire into the circumstances that were alleged. He a princess who, in the natural course of events, will be thought the committee as proposed was calculated for th e mile queen of a foreign kinedout I Why should the object in view, He agreed with the right hon. gentleman people of England he hound to provide 70,000/, a year the member for Buckinghamshire, that 17 were too many for the future Queen of Prussia I for a committee, but let the house look at the demand S uc h quest i ons must occur to every one ; b ut t h e ob which th a t night lied been made for representatives on the j. coons implied in them will have no force whatever com mittee. As te the committee being a partizan committee, either with Ministers who propose the arrangeweet, or he thought that was an "advantage. The object of the 411 P ar l i ament which wiil be called upon to carry it into committee was to inquire into facts, and therefore it would w effect unless the country speak, out, through public taut be wise to select persons ignorant of the circumstances ' , . meetings and its representatives, an i protest', eeergeti into which they had to inquire. The gentlemen who had been n ame d were well acquainted with the subject, and tally against so needless and improvident a waste of the therefor e h e strongly recommended public money. As to her Majesty's Mi n i s t ers, i nstead of the house to agree to their appointment. endeavouri, g by every practicable means to reduce the. Mr. HORSFALL had hoped the suggestion that had ordinary burdens of the naluns, whilst imposing extra been made would hav e b e e n acce pt e d by the Government. ordinary ones upon it, they have taken advantage of the He was u nw illi ng to move an amendment, and before do- popular excitement produ:ed by th e w ar , t o ma k e l arge , ing so a ga i n appeele , l to the no bl e l or d t o d e l a y the ap- and unnecessary additions in almost every branch of ex poiuttnent of this committee for a week, to reconstitute Home bate for a wee k f or that purse. the committ ee , and he moved the adjournment of the de- penditure, civil as well as milit ary ; and as to the of Commons, inste a d o f act i ng as a check en Ministers, e Lots, PALMERSTO N said he thought nothing would be it has encouraged them in their p r of u si on ; it has aided gained by any adjournment. This committee was net to and abetted them. in their extravagance so rashly and decide th e ques ti on, b ut merely to report for the gu i dance bl in dl y, t h at i t has incurred rebuke even in the House of the house. of Lords for its reckless disregard of all economy. The house divided on the amendment for the adjourn-, The personal income of the parents of this young lady, meat of th e d e b a t e. Th e numbers were— from all sources, cannot fall very much short of 200,0001, For the adjournment 67 Against it lOB per annum. Wh atever t h e amount rea lly i s , it m ay b e re garded as their pocket money only, for they are furnished Majority —4l in addition with palaces, parks, and gardens for residence The retention o f M r . L owe ' s name was agreed to. l • Mr. SCULLY o bj ected to the name of M r. H ar d y on th e and recreati o n, with horses and s, yachts, for, carriage committee, on the ground of his being a gentleman of no locomotion, with most numerous establishments for experience, and only been e'ected to a seat in that h ouse their service and with provisions of every kied . for their within a mouth. H e th oug ht a n Irish member should be m a i n t enance, an d t h e ac t ua l cost of all which goes far named in his steed, o r some Irish member added to it. b e y on d t h e 385,0001., forming the imaginary boundary Mr. R. PHILLIMO RE defended the nomination of Mr. of Civil List expenses. Why, then, should they not, Hardy, who was as well qualified to perform his duty as like all oth e r parents, provide dowries for their children ? any Irish member. Il they are not to be subjected to the Fame rules as orig. The name was then agreed to. nary mortele—if this, also, must be done for th em a t t h e The remaining names were a l so agreed to. AUDIT OF PUBLIC ACCOUNTS. public expense—let it be dons with some little re gar d t o dec e ncy and moderation at all events, some little cored- Mr. 130WyER then ca ll e d th e a tt e ntion of the house to deration fur the,strugglieg taxpayers, from whom the the constitution of the Board of Audit, and the defects of funds will be extracted, and many of whom are hardly the law regarding the audit of public accounts. For the enough pressed to provide for their own necessitie s . , last two years the estimates had exceeded any amount John Bull is, prove! Wally, the most enduring, though since those of 1.'41. When the last estimates were 1 he may likewise be the most grumbling, of all creatures, brought forward, 3f persons were withdrawn from the Audit and transferred to the War department. Although But 'ore re most he belted. eve, t - his vet ere e and f or . the tran s f er o f th e C omm i ssar i a t d e p- u t alen t h ail (iiini- bearance. To ascertain how far these extend would ' - em ni.hed the duties of the Audit department, the number of to be the preeeit olject both et Minietere and of Parlia persons employed in that department was insufficient for.. merit. The experiment is injudicious, and may be dan• iproiP. 0 nce thoroughly roused, the people cf th!A try .veil *oak. shore, w• rk_Nith all nlig , rchieal abuses. It any Root) pr , p as that which form., the sul jest of this let , ,er 111,1 really be submitted to Parliament, it ought to he met with the most strenuous opposition by every true representative of the people.. 4 If it be, t.ev.rt , eless, adopted, the day of reckoning will come, and those who r , anction it, by :•peech or vote, will have t:r reader a strict account to their constituenti.—l anif my dear sir, yours faithfully, ROBERTS)N GLADSTONE, President. AVressed ti Mr, J. C. E Nart, M.P., and Mr. Wm. 8r0w,,, M.P. COantry LIVERPOOL-Argt S. There was a good attendance of the trade to-day, pro• bably induced by the largeness of the week's arrivals. For all good and useful qualities of wheat and flour fully late prices were required and paid, but secandary sorts of both articles were quoted down on th 3 week—nominally 2d per bushel on wheat, and is per sack and barrel on flour. In dian corn is 6,1 to 2s per qr. lower, but it was no t gear ra ly pressed by holders at the great loss in price. We, oatine4l, barley, beans, and peas unchanged. INCOME TAX. Mr. MUNTZ having presented a number of petitions against the present mode of levying - the income tax, and also having read a statement that had been ad dressed to him from a person in Ireland, pro ceeded to bring forward the subject of which he bad given notice ; it was as follows :—" That, in the opinion of this house, an equitable adjustment of the income and property tax is essential to the interests of the country, particularly as regards the rates of pay ment upon industrial and professional incomes, corn pared with those derived from fixed property." The hon. gentleman proceeded to point out the inequa lity of the present mode in which the tax was levied, and contended that an equitable re adjustment was absolutely necessary. He thought a pro perty tax properly levied one of the best taxes pos sible, because those parties who were in the receipt of large sums arising froth landed property were c .rrpelled to contribute to the wants of the country. They allowed the rich to escape their fair proportion of this tax, whilst the poor man bad often to pay on more than he really earned. It was a question of expediency with Government to get all they could, and net what they were entitled to. No man ought to advocate the continu ance of such a system, and he felt eatisfieci that when its de fects became thoroughly known no man would be found to defend it. Thehon. gentleman then proceeded to exem plify the working of this tax on income, landed property, and funded property, which, he contended, showed the unequal and unjust nature of the tax. He called on the house to remedy the injury he had pointed out. Mr. P. URQUHA.RT seconded the motion, but in so doing he disagreed with many of the deductions of, the hon. member for Birmingham. Public opi nion was strung against this tax, and very soon it must be attended to, and an attempt made by the Government to remedy the inequelities of it. The CHANCELLOR of the EXCHEQUER. said that although the hon, member for Birmingham had not gone very fully into the subject, nor stated with any distinctness the ground upon which he asked the house to reverse the policy which bad been folio iced by thie coun try with regard to an income tax since it was first intro duced by Mr. Pitt, nevertheless the motion was of such importance that it would, if the house were to assent to it, although it was put in the terms of an abstract, mo tion, - engage them to enter into the task of an entire re construction of the existing income tax. (Hear hear.) Now, he would, with the permission of the house, just state briefly the existing conditions of the tax. The I, pre , ent income tax was at the rate of Is. 41. in the pound, which was equal to Cl 13s. 4d. per cent ; and ac cording to the existing law it was continued for one year from the excbangeof the ratifications of a definitive treaty of peace, from the sth April next following, at the exist ing rate. On the sth April, 1858, it would, according to the existing law, be reduced to sd. in the pound, and ac cording to the same law it would cease a.together in April, 1860. It was under these circumstances that the hon. member invited the house to take a course which, would necessitate an entire alteration of the principles and detailed provisions of the existing law ; and in call ing on the house to enter upon that very arduous under taking the hon. member had carefully abstained from in dicating anything more than a mere general principle upon which that reconstruction would have to be carried out. It reminded one of Dr. Johnson, in one of his lives of the poets, having taken occasion to speak of a criti cism upon Dryden's translation of Virgil, mentioning that the critic had been careful to place at the end of his critique a translation by himself; upon which Dr. John son remarked that, at all everits, he who did so was en titled to the praise of being a fair critic. Now he (the Chan cellor of the Exchequer) wishes he could bestow the same praise on the hon. gentleman in the present case. He , wished that, in criticising the existing income tax, and in condemning its principle and details, the hon. gentleman had told the house with something like distinctness wbat was the nature of the tax which - he would substitute for it. It would be perfectly competent to 'the hon. gentle man, in committee of ways and means, when there might be a question of raising the means for the expen diture of the next year, to move resolutions, and indi cete in detail the nature of the tax be would propose to substitute f. r the existing income tax. Ali taxes, whether direct or indirect taxes, were subject to serious objections. There was no person of any ingenuity and knowle.ige who could not take any individual existing tax, and point out the great disadvantages of which it was productive. It was in the very nature of taxation that every tax should produce some incidental evils. All that could be said was that Government was, upon the whole, a beneficial institution, and that Governtneet could not be carried on without taxation; and that t!-.e best or the least had .raxes that could be levied were those which the Government ought to impose and collect. But he was afraid that if a finance minister were to wait until a tax could be found absolutely perfect, and one that should attain ideal excellence, if the Chancellor of tl.e Exchequer were to pause ui til he `found a tax to which no sound or specious objections could be made, he woulit have to present himself mann , ally with an empty budget. (Hear, hear) The hon. 'gentleman attacked an existing tax ; and, of course, every tax which levied a large suns of money annually (and the sum levied by the existing income tax in the i last year was no less than 16.482,000/4 must naturally . produce many complaints and grievances on the pat t of the public, and alleged cases of injustice and incon , venience done to individuals. The hon. member com pared it with a mere vague and general description of a different principle, and gave the house no opportunity of comparing one scheme with another ; namely, the plan of the existing tax with the tax which ho would substitute for it. Now, having listened to his speech, and to that of the honour able gentleman who seconded his resolution, but who seemed to differ with him on many material points, as almost all persons who ;discussed this very difficult subject were apt to differ when they descended to -minpte particulars, he pre-- I st:treed that b ,th those boo. gentlene,n agree ! in declar ing, by this resolution, that the rates of payment on industrial and proles Lanai incomes ought to be fixed on `a lower scale as compared with those derived from 'fixed property. This principle, the assertion of which was of course familiar to every member of the house, was what, he apprehended, there two hon. gentlemen desired to enforce • and it resolved itself very much i n t o thi s ques tion, whether this should be an income tax or a property tax ? That was a short and accurate eratement, he believed, of the views of the hon. member for Birmingham. The hon. member wished that the income tax should be repealed, and that a property tax should be substituted for it. Now, in the first place, he would point out the feet, to which the house would give due weight, that the income tax was introduced by Mr. Pitt during the late war ; that it underwent considerable alterations .from 1797 to 1815, when it was repealed ; that it fur nished the sinews of war during that great contest, and that nobody at that time was able to recom mend to the adoption of Parliament any plan n hie!), on the whole, fulfilled the conditions of an unobjection able tax better than the present system. Well, Sir R. - Peel, in 1842, profiting by the experience of Mr. Pitt's income tax in the late war, introduced it in its present form, departing. in some particulars from the tax which existed during the war, but still adhering in the main to the principle as well as to the details of that tax. The bon, member at the present moment called upon the house to depart from all that experience, and to found the law upon a totally new principle. Let them just consider, then, the grounds upon which such a change was recommended. He believed that those who dis cussed this question on both aides Cooke as an axiom the well-known dictum of Adam Smith on the subject of taxa tion : "The subjects of every state ought to contribute towards the support of the Government as nearly as possible in proportion to their respective ability ; that is, in proportion to the revenue which they respec tively enjoy under the protection of the sta.e;" Adam Smith did not say, "in proportion to the property which they respectively possess under the protection of the state," but he said, " in proportion to the revenue which they respectively enjoy ;" and that was a distinction to which the attention of the bone ought to be directed. In imposing a tax of this sort, he (the Chancellor of the Exchequer) thought the state ought t' look, not to property, but to income. The ability of each person to pay ought, in his opinion, to be mew-tired simply for an annual part. The bargain which the state seemed to make with the taxpayer was this— " We will give you protection for a year, and you pay Iyour taxes fo r a year." Beyond that period or some , limited period of that sort, the regards of the wet , could riot well be extended. It seemed to him that taxation , could not be censiderevl as prospective . that it was not' just .to tax expectante, wbieh ' was the princip'e upon which the whole of the property tax was funded. What the state ou g h t to look to was the present value cif an su h. income That, it troi friend, de n enjoy o e y w d as t a o ri a d h (i i use, rr , , e : t w i a , i , :h d w n h 't l great , i ts submission value t o to the matter. Now, if nn the other han Y d i , r t r h el e e' ll a t n it t a , . member's principle were adopted, of taxing, pot income ' 'but property, what would be the coneg g n ' encss it in volved ? He would read an extract from a report which the late Mr. Hume proposed for the athiption of the committee of 1852, by which this queeti .rt of a property or income tax had been very fully considered. The re port, which was not adopted by the committee, but which fully emlniclied his views, ended with the follow ing important and striking passage :—" Your commit. tee submit finally that the taxation of this country is not fixed on any intelligible principle, and that it be comes more and more apparent every year, especially if the property tax is to be a permanent tax" (by which was meant the income and property tax), " that the whole of the present system of taxation must be revised ; that the best tax, the tax most . easily levied, offering the fewest obstacles in the collection, the least likely to encourage evasion and fraud, will be likely to be an equal tax on the realised and industrial pro perly of the United Kingdom." Now, everybody who read that passage, which was the result of very deliberate thought, would perceive that if the principle of that report were fully carried out, the whole of our existing taxes would be swept away—income tax, customs, excise, stamps, and everything—and that an equal tax would be substituted on the realised and indus trial property of the country. That seemed to be the 1 legitimate conclusion to which the doctrine would lead, LIEUT.-COLONEL HARNESS. -Capt. L. VERNON moved an address for a copy of the correspondence between the clerk of the Ordnance and Lieut.-Colonel Harness, Deputy Insp+fctor•General of Fortifications, respecting the removal from that mili tary position. Mr. MONSELL said there was no official-correspon dence between Colonel Harness and himself. There had certainly been a private correspondence, but he could not produce that without Col. Harness's permission. After a few words from several hon. members the motion was withdrawn. TRANSPORTATION. On the motion of Sir G. GREY, the following were appointed members of the Select Committee on Trans portation :—Mr. Maine=, Sir J. Pakington, Mr. Scott, nr. Wortley, Sir W. Heathcote, Mr. Adderley, the Lord Advocate, Sergeant O'Brien, Mr. Henley, Mr. Wickhatn, Mr. J. Wynne, Mr. Massey, Mr. B. anti -801), Mr. Deedes, and Mr. S. Fttzzerald. EDUCATION IN SCOTLAND. The LORD-ADVOGATE, in moving Or leave to bring in a bill to regulite and make further provision for paro chial schools in Scotland, also a bill to make provision for education within burghs in Scotland, referred to the un successful result of the contest which took place on this subject last session. The bill he then introduced was sup ported by a majority of both the English and Scotch mem bers; but it was thrown out in another place. That bill gave a better prospect of restoring the old character of Scotland as one of the'best-educated countries in Europe than any other measure that had been proposed. Though his opinion was certainly unchanged, it did not follow that he and those who thought with him should, year after year, renew this kind of conflict, oven though they were sure of victory in the end. It was one thing to see what was beet to be done—another to consider what could be done ; and while he would not surrender any of the gene nil principles affirmed by the house last session, on the other hand, he was desirous of seeing whether, by subdividing tife question and trying to do by detail what he had failed to do in the aggregate, be inieht not, at all events, 'do something to improve the state of education in Scotland. He should be unworthy the cause if he allowed former disappointments to ielax his exertions. It had been said by Sir J. Pakington that education was now taken out of the category of party questions. He was glad to hear that, because '25 years ago it was never treated otherwise. He thought ho was entitled to appeal to the other side of the house—he did not say to support these bills, or any part of them with which they did not agree in spirit—but he was entitled to ask, if the principle of the measures should be affirmed by the house, that they should not have the contest protracted, day after day, on every clause of the bills, but that they should give to th e details a fair and candid consideration. The question di vided itself into two branches, as his notice indicated ; but he should say it divided itself into three. He proposed to deal in these bills, first, with parish schools; secondly, with education in boroughs; and beyond that, he meant to indicate a measure of larger extent, to fill up what he thought the manifest deficiency which these two measures would leave. In appr caching the question of parish schools he laid it down as a principle that it was impossible longer to main tain the exclusive character of these schools. (Hear.) That the house had declared over and over again ; they had divided upon that over and over again, and always with the sense result. He was certain the house would agree that it was impossible to deal, under any circumstances, with parish schools, and leave the exclusive test as it was. (Hear.) That was the principle which had raised the chief obstacle ; they must clear the question as to exclusive tests from their path, and the sooner it was brought to an issue the better. It was not a matter on which it was possible to ask the house to change its opinion. The test was a thing indefensible LI itself ; and, excepting a few enthu siastic people, who thought more of their own parish dis putes than of the state of the country or the good of the people, it was not maintained or defended, as far as'he was aware, by any persons of any opinion or profession. Ac cordingly, his bill would abolish—he trusted for ever—that exclusive to-t. When they knew that there were palish schools deserted on this ground, it was impossible longer to in intain it. Anxious as hew Ito clear away these obstruc tions, he not wish to make a greater inroad on the ex isting parish schools than the exigency of the occasion re quired. Last year he proposed to bring all these schools under one management. He now proposed to let the man agement remain in the minister and presbytery ; but be would abolish the right of. the presbytery to try offences. As to moral offences, he would retain the right of the pres bytery to try and punish them. The jurisdiction over school masters which the presbytery had hithi rta exercised was not one that aided to their dignity or their usefulness. From the decision of the presbytery on moral offences he would give an appeal to the sheriff's depute; but for serious offences the presbytery would have the right to remove the roaster at once. As to the examination of schoolmasters, he would abolish the examination by the presbytery where a master was chosen who did not belong to the established Church ; in other cases the examination by the presbytery would take place. Provision was also made for an inspec tion of the schools by a Government inspector. By clear ing away the exclusive tests in parish schools, they would tend to liberalise the education generally. By the second bill be proposed to give the town councils in burghs the unrestricted power of assessing themselves, for the establishment of schools. When a town council resolved to take this step, it would not be carried out until after the election-of a new council—two months' notice being thus given of the proceeding. In parochial schools, the salaries of the schoolmasters would not be paid by Govern ment g rants, but by rates on the heritors ; and it was pro posed to increase those salaries. Had the existing system been swept away, and a national one proposed, it would have been proper for the Government to grant some aid; but there was no such provision in the bill he proposed. He would not stop short at parish and burgh schools. A. representation from Glasgow, signed by then of all sects and' parties, had recently been addressed to the noble lord at the head of the Government, stating that the means of education were inadequate, and praying that steps might he taken for their improvement. If these bills were favourably received by the house, he should be pre pared to submit a scheme for the further extension of schools. He did not propose any further interference with the management, but he would place the schools to be so established under Government inspection. Assuming that there would soon be a minister of education, these schools would be under his control. Either they must leave the schools without control, or they must have control in Edinburgh or London. He should not propose to have a board in Scotland, but to hppoint inspectors who should report to the responsible minister of education as to the state of existing schools, and the necessity for new ones. Six months after the report that the schools were needed in any district, a rate should be ordered far their establishment, general orders should be drawn up for their regulation, and grants would be made by the Privy Council. At present he confined his motion to the parochial and burgh schools, thinking it better to defer the larger measure till after the discussion of Lord John Russell's resolutions. The learned lord again referred to the impossibility of maintaining the exclusive character of the parish schools. Were that obstacle once got rid of, those who now differed on the subject of education would be able unitedly to address themselves to thiti great work. Mr. BAXTER had felt a good deal disappointed by the statement of the learned lord. It showed that the spirit of mutual concession had not yet made much pregress. He was convinced that the existing differences were far more in words than in reality. (Hear hear.) If the supporters of the Establishment and Dissenters would lose sight of polemical questions, the difficulties, which existed only in the minds of learned doctors, would speedily vanish. He should like to see gen tl em en on both sides uniting to give Scotland a g oo d and useful bill. Although the bill did not come up to his views, as a Dissenter, be was willing to accept of it as a cempromiee. He thought that the whole parochial system in Scotland must be changed, but he would not wish to see it changed for a denominational one. The present bill proposed to get rid of the religious test—a principle which had been already recognised as to the universities. The bill allowed the parishes to tax themselves; but he confessed—high an opinion as he had of the Scotch people—he doubted whether they were suffi ciently advanced to set the proper value on good schools. He thought the bill would prove the miserable inefficiency of many who set up schools. He hoped the bill would be received in a kind and fair spirit on both rides of the house. Mr. BLACK, having been for a long time in connection with persons who took the deepest interest in this question, thought that he was competent to state what they con sidered were the priuciples upon which a national system of education should be established. Such a system ought not to be exclusive, but free—not sectarian, but open. The parent was the person responsible for the education of his child, atll especially for the religious instruc ion which it received ; and although the parish school system of Scot land, as well as the schools them elves, had been greatly eulogised, it must not be forgotten that those who praised them drew their impressions from a distant period, while that system was in its vigour and purity. Those hon. gentlemen forgot that as years had flown by a great change bad come over the constitution of those schools, and they were pot now in the condition which they were when they elicited the praises; of the country. At one time they were in fact almost national, the great body of the people were members of that church the doctrines of which they taught, but the growth of sectarianism in Scotland had been so THE RUMOURED DOWRY FOR THE PRINCBSS POYAL. IPSWICH-APRIL 8. Our wheat supply is by far the best we have seen this year, anti paces well maintaine.i, 70s and 71s per qr being fully given for the best red samples. Barley is drawing towurds a close, and commands full rates, best samples fetching 14s per qr. Beans and peas bring late prices. PER QUARTIR.I PIK QUARTER \Vheat, red (old) 64s 69013arley, grinding ... 365 to US Ditto (new) Ditto, white 7os to 72s Peas Ditto (old) Barley, malting ... 40s to 4,VFlour, per sack —a to —0 AVERARZEI FOR TIM WELK RNIIINO APRIL 5, 1856. Wheat Oats Peas ,P —s Oa Barley Beans FIULL-ArRIL 8. We had a good attendance to-day and a fair show of wheat, which met a moderate sale at about last week's rates. Foreign in pod demand, if holders would only' submit to some reduction on late prices. Barley in good. demand at, full r a te s , as are a l so oa t s o f pr i me qua lit y, a n d beans stiffer from the late low rates. Linseed anti its pro• duets exeaediugly dull. Rape cakes inquired f.r. Bones 5s per ton lower. I B Wheat, English, red 67 to 7t) Ditto white 72 to 74' Dantzic and Konigs berg Pomeranian and Ham- Peas, grey and black to ---• linseed, Black Sea 60 to 65 [Ditto Potorsburgh 5B to 60 /Ditto Riga and Arch angel -. 1 Ditto Konigsberg and Memel st to 56 burgh Danish, Holstein, and Friesland 63 to 68 1 Russian and Odessa 60 to 64, Oats, English Ditto Danish Ditto Friesland Ditto Russian 26 to 30 Barley, malting Ditto grinding 36 to 38' Beaus Ditto foreign Peas, white and yel 4O to 44 P ,r Too. Lins. c. , lull 10: lo 11/ 5E0 & 1 'Ditto ins for. 101 Os 11/ 0- Od Ditto inf. for. 0/ Os Od to 0101 Rapeseed..... 00/ Os to 001 Os Rape cakes .-s Od to 130 s Od fares, English 4ss to 50s Ditto foreign Guano OOl Os 81 to 12115 0 Bones l3os Od to 135. Od Rye Meal .. nun' COURSE OF EXCH. msterdrim i 2 ANGE.-- YESTERDAY ~3ibraiixur .. .. •• •• •• •• Leghorn •••• •• •••• .•• u 771/ grenoa" ...... •••• •••• 24. 1 / 4 91' 4111 an •• • Venice— •••• Ditto, three months Rotterdam Antwerp Rrussels •......... itarnburgh • • • • •• • • • • • • Altana Pari5........ 25 45 Ditto, three months .. 25 80 arseil.t% ............. 25 80 7 .ourdeaux r•••• •• •• •• — ankfort-on "‘I sine .• .. 12' IA Ilerlin .• . • •• I,lenna •• •• •• •••••• •• •• to 6 Trieste •• •• •• •• •• .. 10 28 Petersburf., • • • • •• • • •• 363, .• 49 3 - treelona • • • •• • • • • •• •• 8 12 -2% 12 2% 25 67% 25 675, 13 12 Naples .. •• .• •- 43% Palermo .... Messina .. .... 132 Lisho- .. • o ..•• oPdito 63% Rio Janeiro •• Bo ellOB AyreS.. • • • • New York,6P days' sight Philadelphia ...... PRICES OF 115LIICN, PSI wt. Foreign Gola in Bars £3 17 9 Portugal Gold Coin .. 0 0 0 Mexican Dollars .... 0 0 0 New Dollars 0 0 0 Sliver in bars ...... 0 5 1 SEABORNE MAILS. ..,gninee LIIM the mailv are cant trom the General Peat and NI by the morning—despatch.) :10ti Von due 1 btspatch4 Liverpool April 11 ILiverpoot Isouth3m. , v. , Bouthartipuw UoveT (Layette* Plyraou:h 1 !Dover .... 'Southampt, Sontharaptcn Dover .... Daily Soulhampto. Apitl 16. lgouth.toirt., April 16 iViuious port Uncortent Isouthampto,) Boutharapt, Ta.Th.Sat bouthamp*•: April 20 Pover , , Souttutrapte iDover Twicedoill Dover Twieedeal Southnmpta• !t3outhanaprwil .London Southanapt, May 2 ;Dover ....; Dal , , Southampton 16thohno IPlym. , uth 4&20 in (Dover D0ver...... !Hol.;head 'Southarapto. Sonthampoo, j Liverpool 'TwicedelY dpril 17 , !Dover • 4, 20 mo. 'Soathampt-n 'Dover April 16 'Southampto , Various IDoveout hni ppotroin r •• •• •. ;southampton Various port.. Dover (Dover Southatupt.i. ,Unvartsta :17ncertals '1 lc 16 mcis (Southampton! & 16 moo Whenany of these dates fall on a Sunday, the malls will :patched on the following day. with the exception of tlie Imtla(i a !'onthampton),and the Malta, both of which will be desy.atch t, 0 preceding da, SUARB if A RIC BPS. LIVERPOOL, APRIL 8. - - STOCK EXCHANGE. - The market has been quiet to• day, and prices slightly lower. Chester and Holyhead, 16 —South Eastern, 21.• Caledonian, 30i ex d-- North British, ln—London a•id North-Western, 101 a —Lancashire and Yorkshire, 88—Dutch Rhenish, 1 pm. MANCHESTER, APRIL 5. STOOK EXCHANGE.—There has been a dull business to day, and prices were steady. Shelll.lds, land, 74.—Leeds, F-B—Dovers, 21 —London add North• Westerns were done at 1 04—Manchester and Birming ham ;) Qrs., pm. BIRMINGHAM, APRIL 5. STOOK EXCRANGE.—This market was quiet to-day, as regards business, a lull having followed the activity which b:is prevailed for some days. Midlands closed 744 75 London and North-Western, 102—Eastern Counties, log— Shropshire Unions, 47 43—South Staffords, 2i 3 die. LEEDS, APRIL 5. STOCK EXCHANGE.—Lancashire and Yorkshire, 87i — Great Northern, 74—Pref., 7 prn. CHELTENHAM, Monday.—The inquest on the body of Mr. Ridler, manager of the Cheltenham and Glouoester• Tire Bank, was resumed and concluded today. The jury, after hearing the evidence, returied a verdict to t 1 ( ffect that the deceased died from natural mutes. BIRTHS. OP A. SON. On tho Gth inst. at Ashley Cantle, Wo.rwiokshire, the Viscount e ss .i..shley. On the7thinst. ' at G, Glocester-pla ce , P or t man-square, the wife of John Fuller Maitland, Esq. OP s DAUGHTZIL On the 7th inst., at the Royal Dockyard, Chatham, the wife of Dr. Peacock, F. R. S. On the Bth inst., at 75, Mornington-road, Regent's-park, Mrs. Edward Ellis. MARRIED. On the sth inst., at St George'R, Hanover-agnate. by special licence, Richard C. Naylor, Esq., of Hooton Hall, Clieqhire, to Mary Snphia, only daughter of H. Thorold, Esq., of Cuxwold, Lincolubhire, and 35, Glocester-square, Hyde-park, London. On the Bth inst. at St. Jarnee's Ch ure b , Piccadill, J. Tr(vor Barkley, gig., of Little Milt on, N orfolk, to Jane, the eldest (laughter of Edward Stanley, Esq., Ponsonby• Cumberland. DIED. On the 7th inst., at Spencer-street, Northampton-square, Mr. Man‘ell, aged Si. Ou the 7th iu-t., Frances Maria, the wife of Richard Ward, 29. Queen-street, Cheapside, aged 50. On the 7th inst., at 25, Ossulston-street, Somers-town, Mr William Ryton, aged 75. On the 6th inst., Davenport, James MoStt, Esq., 3.1.1) , First Class Surgeon. On the 6th inst., at Peckham, Mr. W. Alexander, late of H.M.'s Ordnance Ocfice, Tower, aged 70. On the 6th inst., at Caine, Wilts, Mrs. llenly, aged 89. On the sth inst., John Fieleling, Esq., of. Relgrave-tor race, Higher Broughton, Manchester. On the sth inst., drowned by the upsetting of a boat, is the Thames, near Reading, William, the way au-dirks son of Sir Edward Borough, Bart. -D:nd : Print.ql Puhlialabti by MITRIIO Ir()IINn • 1 Primer, at The Sun Office, No. 112, eh Pro••ir,,,: of the Savoy, in tie county co Iliac/108ex, Wednesday, April 9, 1656. Day . in General Vos , 01Ice, London.. ITvery Tricia?' a.cnerica(bylirit.pack4N Americe. kby United St, packet) kmerica (by P States ,nicket) 'Llatralla (via South ampton) ........ !Mt° (via Marseilles) ti )Itto (via Cape of Go,' Hope) •• •• • • • . •• „•1'.4 .frica (West Coast).. :23d o: the month „ S,S, ft. ' , IC& 30 of of :: - i i l7th of the mom Belgium . „. Dai1y., ,,,,,,,. Brazil .............. 31,9 th of the month ;wows Ayres 19th of the mono, !::ape of Good Hot, c N ape. of Good floor . ; aedeVed rleylon (see In :1a) - ;ll , Anne'i „ N .„ v 2d & 171'11 of mom, China :Once a month.... -rlonstantinople ..„ 8,13,18.23,12 s Of Constantinople ...„. :4th & 20th of !nor! font. of Europe M N Twice daily Egypt (see India) France ........ M 5 .7; 'l' , Nllce daily :lihraltar „ M 4,7,17,20,27 • f "Ireece (see In,lia) ]reytown 2 r 1 ( 1 & 17th of mon asmourgh . N :Tuesthty Sr. Friday I.avannah •. •• .. 2n l l of the moll, aolland .......... •• • • • • . 7, at,,Eb rionduras „ ..M lit. !the month. India , viallouthampt.)M 4 th '• 20 th of mon: 'ulia (via actarseilleClll 9th& 25th of mono Is'es (see Imlia)1. 17, ic 27 of mon ro i an d NiTvgict., daily r,isben „„ „ „ Ml 7, 9, 17, ik• 27 of n, qadeira .......... :S; 12th ofthty 1710111.1 Madeira „ \!23d of month •• lia' ta (see India . ) Malta 8, IK. &28 or mon. Waurittus (see India 4surltlus n 14th of the month ltexlco „34,2nd of the moat Naples . , , „ bthiath2sthormor, New Granada 5' i 2 1 & 17th of mon" New Zealand private skip vapid States , Isthlsth2sthohnoe. _ Peninsula Ithl7th27thotlnon. eeru Xr. 27th of mot!. ecrt Natal private ship... Nisth I th2sthotraao, Tuscany•...N; s th 1 s th 2h tholinols. Vonezuelo i2d Vt 67th otritoor, VanDiemen's La ....M a . cl (sop t ustralia) We Trglles IV& ~7tno mom' T" IND Rooks of ti the 6th of TIIIIRSDA' That the I to be deliver ROYA TAT WRECK. ] tions,—Th e at the Lond inst., at Tyv hear-Adn dent of the 14, John-1 NAT] VT G I VE ( of the Prop ath of May noose, 112. twelve for ( T HE c c The 13 JOFINT illenuerstit the minima' 3)EIPOSI' Afforded by to allow on of interest. - three, or Yearly. CALL AI cent. intere Of England COXTR, Tif!r, And Trelan the 15th is Vatiout ai tertain; an .reePectiTe Portsraout The cpn ettleel -Na treaty, nor for the pu kid once. Every to and' bear i Cotton, an , Gru.' John Sir W Sir W Thoni John John Georg John John A. W , Lew!: LIFE I 'lament, t the Profit , Without p The ne: all partici at Christi At the roveraion. At Chr of 4,240,0 than 200, Ouarante FOREI and West United St INVXI Would en map hay, LOAN; Vided.sue attained i ASSIG bud regis MEDI , made for Notice dap anus SAva. N Companj ♦eld.' Losses B R Prof R jbhi Ale] -Ecln WW Ahn Itob Will Jan ~~ Maim Wu Gec F.] Gec MR Jot Eel T. I STil BAN Inure Half Sum Prov the pri ao 40 BO co M.......... lien. Zdtr +.: b