The Sun. — London, England, 1842-04-25 00:00:00

AUL LONDON MONDAY MONNING, APRIL 25, 1342. The inconle-tax Bill is to be committed this day, and it is a matter of course that every Member of the House of Commons will oppose every clause of Which he does not approve. We hope that he will not only oppose :it, but will divide the House on it. Moreover, it will be the duty of the independent Members, we think, to oppose those clauses, the ob ject of which they may not disapprove of, but wii:ch are so worded that they are difficult to be understood. The Parliament has no right, by 'a studied ambiguity, ant a confused multiplication of terms to lay traps for the people. It is, on the contrary, bound to make all its elactmeits clear and explicit, so that the fault of disobedience may not be justly chargel to the &lin. telligibility of the law. On this principle we maintain that it is the business of the Liberal &embers to oppose evory clause of the Income-tax Bill, and, if pci.s:lN, to .cvmpal PEE,t, to alter that which is nOt clear intelligible. Some time ago Sir R. PULL said, that when he saw the Income-tax Bill pretty well advanced, he would take up the tariff, and most persons infi:!rred that he . would bring for ward the latter before he went into a Committee with the former. It seems, however, that he has no such intention-- that he Means to hurry the Income tax its a conclusion, and not till then will he bring forward the tariff. He has been so much praised, and allowed on most points to have so exclusively . his own way, that we are not surprised at his disap pointing the hopes of those who believed that he would delay the Income-tax. He knows his advan tage; -he knows that the mercantile classes will grow 'impatient to have the tariff settled, and he will make their impatience an instrument fOr forcing the In come-tax more speedily through the House of Commons. The admirers of Sir It. PEEL'S tariff seem to forget that, besides the new discriminating duties on Colo nial produce, which he essayed to establish, it - con • tains h new duty on trade. His proposition to levy 4s. per ton on coals exported is as much in opposition . to the principles of free trade, as was the prohibition to import cattle, which he proposes to remove, and as is the heavy tax on the importation Which he pro poses to- substitute for that. Ile does not act, there- • fore, in framing his tariff from any distinct and clear view of the benefits of free-trade or of the great import ance of its principles; he merely draws up such regu lations, even as to commerce, as will promote his temporary and party purposes, and he looks no further. The evils of his tax on exported coals are well set forth in an article in The Sun, and we only beg that the friends of free trade who are loud in their praises of the tariff wilt ponder over that exception to their principles. Again, with respect to the tax on Irish spirits, Sir It. PBEL is acting directly in the teeth of the principle he pretends to advocate. He is imposing an additional duty on an article peculiarly liable to be smuggled, enhancing the temptation to evade the revenue, and, at the same time, causing a consider able increase of crime. When we see these parts of Sir It. PEEL'S financial scheme ? we cannot echo the praises of our Liberal Contemporaries, nor believe that ten such tariffs, could they be multiplied with cmresponding advantages, would be a compensation for the Income-tax. It appears, by the examination of Mr. J. WiGxuv, the bankrupt Brighton banker and M.P., that his bink has never been solvent since 1836. For six years, tiaen, at least, lie has been carrying on his basking business without adequate means. He has, for that long period, been trading on his creditors' property, and every year, it is to b e su pp ose d, l os i ng more and more, till he has lost it nearly all. To us it seems very doubtful whether such a game could have been played so long without the fact being known to many persons that the Messrs. IVIGNEv's bank was not solvent. We Should suppose that the nature of, the pay ments for which it had to provide, the kind of security it must have continually offered for ad vances, the sort of business it carried on must have made its London correspondents ac quainted, years ago, with the true state of its affairs, , Did they, we as k , or (lid they not, know the condition of the Brighton bank ? If they did not, what must we say for their discernment as men of business rt If they did, what must we 'say for their con cealment of it as honest men ? Either they frusta' and dealt with that bank for several years, knowing that it was. pot a safe concern, and's°, by their avowed confidence, helped to beguile th e creditors of the Messrs. W IG NET 7 or they trusted, and d ea lt w i t h i t for that time, in perfect ignorance of its character, and a by their carelessness co ntributed to produce the same effects on the unfortunate creditors as if they hil wilfully tent themselves to the deceit. We have n o t Award, inde;,d, that the London correspondents are (creditors of the Brighton Bank to any extent ; they, lo doubt, took' care of themselves ; NirS Tj. ~,. ut, whatever may be the case in law, it .... k 1 11 , n Geo not satisfy morality that an opulent London 7 . 37; 4 1 ‘ Q e, which lends its countenance to a coun '; ).1...,:V: - =6)-7 , use through six years of insolvency-, has, in ~ 1,..',. ) -:,:-- - . - ,711te end, escaped witho:tt any loss. -- -, ~..: _ Yirk are induced t o ma k e th ese o b serva tions, be :—", -1- --- -4..—>" cause we are convinced that persons like the Messrs. WIGNET could not carry on their insolvent concerns for so many years, greatly to the detriment of the public, were they not upheld by solvent houses of fair public character, which perhaps profit by their difficulties, and use them, as it were, to exfract money from their confiding creditors. For such bankrupt concerns to be kept afloat through a series of years, there must, we believe, be a sort of confederacy, in which those who, in the end, reap the most advantage, never appear to bear any of the blame. Were this an isolated case, too, we should be disposed to pass it by unnoticed ; but we cannot conceal from ourselves, nor is it right to conceal from the public, that similar cases are numerous. However scan dalous may be those invasions of property which carry one to the bar of the Old Bailey there are amongst the middle and upper classes numerous infractions of property, more injurious to the public happiness than those which the law most severely punishes. Before the 'Bankruptcy Court on Friday, there appeared another specimen of those dishonest pro ceedings amongst dashing London tradesmen, with which that Court has of late teemed. Mr. WILLIAMS, of the firm of Messrs. MOTTRAM and WILLIAMS, then admitted, that he and his partner had, after they knew that the firm could not go on, bought goods on credit, and sold goods, at great sacrifices for ready money, to meet the demands on them, or to supply their own necessities, dividing the money . betwixt them. In the course of the examination, the three firms of Messrs. COWPER, Messrs. MARTIN, ABBOTT and Co., and Messrs. SPENCE and BAG GELLEY, are mentioned as buying the goods of the bankrupts at a considerable advantage for themselves, and a considerable loss to the bankrupts. It is not said that those sales were irregular or out of the course of trade, but the effect of them were to benefit the monied persons, who purchased, and im mediately paid for the property, to the detriment of the creditors. We do not say that these parties are to blame for the purchase, but we must say that the character of English tradesmen, now most seriously damaged, will not be restored till their sense of honesty shall prevent them doing many things which the law has omitted to forbid. Mr. Commissioner EVAN very properly spoke of the case of the bankrupts_ as one of a most outrageous character. They were charging 21,500/. expenses, 7,4001. for their own expense, 1 - while their profits were only 5,783/. It is by keeping villas and town houses, carriages and gigs, and by putting up splendid shops, which rival in ,gorgeous.sess a royal apartment, that such exorbitant expenses are incurred, and other men are defrauded. In the present case some of the creditors appear to ) live abroad; and the result of their past confidence Awill be to make them distrust English tradesmen. Taking this too prevalent want of honesty in con ' junction with the accusations of Mr. FERRAND, soma of which, we are afraid, are true, we are driven to 1 the conclusion that the character of our country, for honesty in its dealings, is not rising in the estimation of other nations. That .we should have an honest 1 ; Government, while we have a demoralised people, is morally impossible, and the vast corruption we have of late heard of in electing Members of Parliament, which poisons legislation at its source, is only another specimen of that want of morality, not ordained by law, which. is equally palpable in the case of bank rupts and corrupt electors. They, again, are not worse than the law-makers, who abuse the confidence of their creditors, the confiding people, to enrich them .3elves by laws which ought never to be enacted urr- less they clearly promote the advantage .of the greater :dumber FLANDERS AND DUTCH MAIL. BRUSSEI.F, APRIL 21.—The average price of wheat last weak was 23f. 71c. and that of rye 12f. 63c., so that . wheat is exempt from import duty, and rye pays an import duty of 21f. 50c., and both may be exported at a duty of 25 centimes for 1,000 kilogrammes. ANTWERP, APRIL 10.—On Saturday last a trial was inaclein the British Queen of Belgian coal, which were found to be superior to English coals. This steamer, thenfore, takes in a stock of Belgian coals. BRUSSELS, APRIL 22.—The .Nouvelliste de Bruges has the following article:— ' "It is well known to our readers, that the 'mails be tween Ostend and London are now forwarded from each place four times in the week. In order to render the communication between England and Belgium more easy, .ntl to derive from the mile% ay all the advantage possible, both to travellers and to commerce, it is greatly to be desired that the mails might be forwarded every day. We are informed that the Government is disposed to this risk. The negotiations for the establishment of a line . of steam-boats for the conveyance of merchandize are so fax advanced that we may congratulate the merchants and manufacturers on the success which will be the re ward of their exertions. " A Belgian Society is on the point of being formed for performing this service by steam-boats. Three fourths of the sum required are already subscribsd, and • the plan will shortly be organised for two departures every week. These steamers are not only to convey the mails, but likewise goods and travellers. The latter will find every advantage in the Belgian steamer's so lidity, convenience, and moderate fares." In consequence of the refusal of the English Govern ment to recognise the validity of the Convention between the New Zealand Company and a German Colonization Company for the purchasing of Chatham Islands, the Provisional Committee of the German Society has de clared all the obligations entered into with it to be null and void. THE HAGUE, APRIL 20.—N0 further accounts have been received up to this afternoon respecting the health of his Majesty King Frederick William, Count of Nassau. By his Majesty's orders, a circular, dated the 19th instant, has been sent to all the ministers of the Pro testant Church, inviting them to Put up prayers for the King, his father. A - similar circular is addressed to the Jewish Syna gogue, and another to the Ministers of the Roman Catholic church. THE HAGUE, APRIL 21.—Accounts from Berlin up to the 17th have been received this morning, which are rather less alarming, stating that though the situation of his Majesty is still precarious, some more favourable symptoms had appeared. Two bulletins of the 16th and 17th, signed by Dr. Dieffenbach, are subjoined to the report. The conclusion of the last is, "In the course of the day the state of the august - patient has been better, and his Majesty has slept some hours, and taken some refreshment." THE HAGUE, APRIL 22.--7Accortyng to the accounts received to-day from Berlin, no,per4tible change had taken place in the health of the Count of Nassau. The bulletin of the 18th says---" His Majesty, the Count of Nassau, has had a restless night, interrupted by frequent fits of coughing. After midnight, his Majesty slept some hours : the fever is moderate, and the august patient has some appetite."—Stauts Courant. FRANKFORT, APRIL 18.—Yesterday evening there was a collision on the Taunus Railway, at the station of Hattershiem, between the two last trains from Frankfort and Mayence. Several carriages were dashed to pieces by the dreadful shock, and 30 persons more, 9r less in jured. An HIGHLAND TARTANS 'AND CELTIC TWEEDS. DONALD MACDOUGALL, of the TARTAN WAREHOUSE, INVERNESS, 'N. 8., will AR RIVE TO-MORROW at No. 8, BURY-STREET, ST. JAMES'S, where he will remain until the Ist day of May. He has all the correct patterns of Clan Tartans for Ladies' and Children's Dresses, Cloaks, and Gentlemen's Dressing Gowns, &c., &c. Tartan Shawls, Plaids,. Wrappers. The much-admired Tweeds used at Deer Stalk:ng and Grouse Shooting ' &c. The famous Plaids, Shawls, and Tweeds, made of -the Zet land Brown Wool (no dye. ) An immense lot of Highland Shepherd Tartans, and Scotch Stuffs for Shooting Jackets, Trousers, Plaids, &c. Zetland Stockings, Ditto Shawls, Socki, &c. . All kinds of Tartan Hose, in all sizes • Velvets, &c. Orders taken for Tartan Carpets, Blankets, Horse Cloths, &c. Mr. Macdougall will show the different ways of !putting on the Plaid. Highland Brooches, Dirks, Brogues, Buckles, &c. Prices same as at the Establishment at Inverness, from whence a large parcel can be sent to London for from 2s. to 35., and within eight days of receipt of order. Room open from Twelve to Four o'Clock. Mg). has no Establishment or Agent in London. London, April 25, 1842. imp THEATRE ROYAL, COVENT-GARDEN. UNDER the MANAGEMENT of MADAME VESTRIS'. THIS EVENING, APRIL 2 5, • Will be presented Bcllini's Opera of LA SONNAMBULA.—Thee Character of Amine, by Miss Adelaide Kemble; Count Rodolph, Mr. Leffler ; Elvino, ' Mr W. Harrison; Alessio, Mr.'G. Horuca ;- tie; Notary, Mr. A. Wigan; Lisa, Miss Grant; Theresa, Mrs. I Hughes. After which will be repeated the Grand Romantic Fairy E.xtrays.- gauze, entitled THE WHITE CAT.—Wunsuponatyme (King of Neverminditsnamia), Mr. 3. Gland; Princes Paragon, Precious, and. Placid (his three Sons by Madame Vtstris, Miss Murray and bliss Leo; Jingo, Mr. Harley; ti e White Cat, Miss Marshall. Doors open at half-past six, and the Performances begin at Seven. Dress Boxes 75., Second Price fts. Gd ; First and Second Circles 55.. Second Price Vs. 6d.; Pit :is., Seeond Place ; Gallery Is. 'rickets and Places for the Boxes to be taken of Mr. Grogan, at the Box-of lice, from Ten till Four, where Season Tickets may be had upon ap piication. Private Boxes to be had solely of Mr. Andrews, Book.: se ll er , la q, New Bond-street. ROYAL SURREY THEATRE. Wonderful attraction, and matchless Stud of Horses. THIS EVENING, APRIL 2.5, Will be performed the Grand New Equestrian Spectacle, entitle d THE PEARL OF THE HAREM, HER KOOROISH LOVER; AND HIS WAR STEED, BEDA.—With magnificent Scenery', Costume, and Applintaent s ; a D ou bl e C ompan y, E ques t r ian ana Dramatic, and the finest Stud of Horses in the World. After which, in a more extensive and splendid Arena than ever Define Witnessed. THE SCENES IN THE CIRCLE, introducing Mr. B &TTY's unrivalled Collection of Animals, consisting of nu merous and matchless Crenm.coloured Horses, Andalusian Chargers,. spotted Coursers, Fairy Palfreys, and Pigmy Poneys, and the most. talented Vaulters, Riders, Gymnastics, and Contortionist, in the kingdom. To conclude with the Historical Pantomime (with Ncw Scenery). of PERoUsE ; or, the MONKEY of the DESOLATE ISLA ND.-- Chimpanzee, the Monkey, by Mons. Gouffe. THE INDIA SUN, CONTAINING A MAP AND FULL ACCOUNT OF AFFGHANISTAN AND THE THEATRE OF WAR IN INDIA, IS NOW READY. .11.41-gex tizolnonto of a Disgusting Character, or Immoral Tendency, are excluded from the Coluznus of "The Sun." t r zve - fveCli.-Z..< ' \ ,_% - t•• • ;, 4, 4"A tO " " Ifek 1-5 • At arca k• 14" %.* fle-21144"4.1. DUTCH FUNDS.-AMSTERDAM, APRIL ' Money. Bills. Actual Debt, 234 per Cent ......... 52% _ 7 52% Ditto, ditto • 5 per cent. ........ lOll4 • 191% Amert Sandic,4g percent...... ....... 93 .9:34, Ditto, ditto, 334 percent...„....„.„,....... 77% 77}4 Commercial Company, 44 per cent.......... 156 :56% Ditto (1835 and 1837) 5 per cent. ..... 10034 1i o% Loan 1837, 5 per cent. 99% l i;9!4, Exchange on Londota, One month l2 15 Two months Han2burgh, One month 25 :11 , 4 • Two months 35 1234 Dutch Papers, April 22. BELGIAN I . UNDS--/SItUIIsRLI, APRIL 22. Actual Debt, 2hi per Cent. Rothschild's Loan, 5 per Cant R2% Loan of Thirty Atillions, 4 per Cent.... 3 per Cent. Thirty.seren---------.. ----. (1840)..... lO4 Loan of City, I=3'2, 4 per Cent ps Society of Conlin , rce, 4 t.. per Cente fW Bank of Belgium, 5 per Cent ............. National Society — Exchange on Lonclem (short) .... — .—Brussels Papers, April 22. AUSTRIAN FUNDS.—VIENNA, APRIL 13. fireper Cents.Metalliques Four per Cent 5...„.„.„....„....„.„.„....„.„ lOO Three par Cents. Clank Shares 1616 HA 51BU IIGH BORSENHALLE, APRIL 22. bills. Money. Austrian 5 per Cents. ,.. — IV% Bank Shares l6fi,4 1666 Anglo-Russian Loan llO% 110% Russian 5 Der Cent., Ist series, Certificate 103% 103% Inscription, Ist series Russian 5 per Cent. Hope and Co., 3d and 4th Series 1:9!.4 99 Ditto in Certificates ... New 4 per t ent. (1849) Dutch Actual Debt, :46 per Cent. .... 51% 5174 Ditto 5 per Cent. Polish Boy ds 154 New Tickets Anglo-Danish Lo.an, 3 per Cent. Spanish, New 5p r Cents EAC HAN GEX ON LONDON. HAMBURG, APRIL 29 —l3 1034.—Tw0 months, 13 8% PETURSBURGR, APRIL 8 --Two months, 38 hence. STOCKHOLM. APRIL 15.—Ninety days. 14 12. ATTEM PT AT MURDER.—Yesterday afternoon, a boy about twelve years of age, residing with his parents at No. In, Pat ker-street, Drury-lane, went into the room of a female tedg,r in the house, named Ellen Smith, (a s , oa,ati of disre putable character), for whom he had been in the habit of going on errands. Upon his entering the room she immedi ately seized hint with her left hand, and at the same time in flicted a severe w oond on the side of his throat with a razor, whirh she held in her right hand. 'I he mother of the boy ran into the room and rescued upon hearing his screams, anreseued her son. The ii,iclieesoon' after cr:ived, and conveyed the woman to Bow-atr ee t. S he declared her only reason f or at t empt i ng t h e b that she had made up her mind to commit a murder, and he was the first person that clme in her way. It appeared she was drunk at the time. The boy was taken to Portugal -street Hospital, and altheugh very weak from loss of blood, yet it is hoped that he may recover, as none of the p'incipal vessels were injured. THE :S UN, LONDON, MONDAY EVENING, APRIL 25, 1842. First.—The said duty on employments shall be construed to extend to every employment, by retainer in any character whatever, whether such retainer shall be annual, or for a longer or shorter period ; anil fo all profits and earnings of whatever value, subject only to such exemptions as are hereinafter granted. Second.—The , duty to be,charged: shall be computed at a sum not less than the full amount of the balance of the profits, gains, and emoluments of such professions, employ ments or vocations (after making such deductions, and no other, as by this Act are allowed) within the preceding year, ending as in the first case, to be paid on the actual amount of such profits or gains, without any deduction, subject to the like provisions as are made in the first case in respect to the period of average, in the cases of setting up and commencing such profession, employment, or vocation, within the period herein limited. RULES APPLYING TO BOTH THE PRECEDING CASES. - . . First.—ln estimating the balance of the profits or gains to be charged according to either of the first or second cases no sum shall be set against or deducted from, or allowed to be set against or deducted from, such profits or gains, for any disbursements or expenses whatever, not being money wholly and exclusive's laid out or expended for the purposes of such trade, manufacture, adventure, or concern, or of such profession ,:employment, or vocation •, nor for any disburse ments or expenses of maintenance of the parties, their fami dliweseloling-hu or establishments o shm r ents ; nor for the rent or value of any domestic offiees, or any part of such dwel ling.house or domestc offices, except such part thereof as may be used for the purposes of such trade or concern, not exceed ing the proportion of the said rent or value hereinafter men tioned ; nor for any sum expended in any other domestic or private purpose, distinct from the purposes of such trade, ma nufacture, adventure, or concern, or of such profession, employment, or vocation. Second.—The computation of the duty to be charged in re-' spect of any trade, manufacture, adventure, or concern, or any profession, whether carried on by any person singly, or by any one or more persons jointly, or by any corporation, company, fraternity, or society, shall be made exclusive of the profits or gains arising from lands, tenements, or hereditaments occu pied for the purpose of such profession, trade, manufacture, ad venture, or concern. Third.—The computation - of duty arising in respect of any trade, manufacture, adventure, or concern, or any profession, carried en by two or more persons jointly, shall be made and stated jointly and in one sum, and separately and distinctly from any other duty chargeable on the same persons or either or any of them ; and the return of the 'partner who shall be first named in the deed, instrument, or other ' 'agreement of copart nership (or where there s h a ll b e no such deed, instrument, or agreement, then of the partner who shall be named singly, or with precedence to the other partner or partners, in the usual name, style, or firm of such copartnership, or where such pre cedent partner shall not be an acting partner, then of the pre cedent acting partner), and who shall be resident in Great Britain (and Who is hereby required, under the penalty herein contained for default in making any return required by this Act, to make such return on behalf of himself and the other part;er - or partners, whose names and residences shall also be declared in such return) shall be suffi cient authority to charge such parties jointly ; provided always that where no such partner shall be resident in Great Britain, then the statement shall be prepared and delivered by their agent, manager, or factor, resident in Great Britain, jointly for such partners, and such joint assessment shall be made in the partnership name, style, firm, or description ; and no separate statement shall be all o wed in any case of partnership, except for the purpose of the partners, separately claiming an exemption as herein directed, or of accounting for separate concerns ; pro vided that any partner, being entitled to exemption, shall declare the proportion of his share in such partnership, trade, profession, or concern, in order to a separate assessment for the above purpose, it shall be lawful to charge such partner separately ; but if no such claim be made, then such assess ment shall be made jointly, according to the amount of the profits and gains of such partnership ; provided also, that any joint partnership in such trade, profession, or concern, which shall nave been already returned by such precedent partner as aforesaid, may return his name and place of abode, and' that he is such partner without returning the amount of duty pay able in respect thereof, unless the Commissioners respectively shall think proper to require a further return, in which case it shall be lawful for such Commissioners to require from every such partner the Eke return, and the like information, and evidence as they are hereby entitled to require from the pre cedent partner, Fourth. —ln case of change of partners, the duty to be charged on the profits antecedent to the change. Fistb.—Every statement of profits to be charged under this schedule shall include every source so chargeable on the person delivering the same on his own account, or on account of any other person ; and every person shall be chargeable in respect of the whole of such duties in one'and the same division, and by the same Commissioners (except in cases where the same person shall be engaged in different partnerships, or the same bison shalt be engaged in different concerns relating to trade or manufacture in divers places, in each of which cases a sepa , rate assessment shall be made in respect of each concern at the place where such evicern, if singly carried on, ought to be charged as herein directed), and every such statement on the behalf of any other person for which such persons shall be chargeable as acting in any of the characters before described, or on the behalf of any corporation, fellowship, fraternity, corn pany, or society, shall include every source chargeable as last aforesaid, and shall be delivered in that division where such person, corporation, fellowship, fraternity, company, or society, would be chargeable, if acting on his or their own behalf. Third c.se.—The duty to be charged in respect of profits of an uncertain annual value. First.—The duty to be charged in respect thereof, shall be computed at a sum not less than the full amount of the profits or gains arising therefrom t‘ithin the preceding ye a r, ending a s in tee first case, to be paid' in the actual amount of such profits or gains, without any deduction. Second.—The profits on all securities bearing interest, shall be charged according to the precedmg.rule in this case. Third—Whenever the Commissioners shall, on examina tion, find that any lands occupied by a dealer in cattle, or by . a dealer in or seller of milk (which lands shall have been esti mated and charged on the rent or annual value), are not sufli• cient for the keep and sustenance of the cattle brought on the said lands, so that the rent or annual value of the said lands cannot afford a just estimate of the profits of such dealer, it shall be lawArl for the said Commissioners to require a return of such profits, and to charge such further sum thereon as, together with the charge in. respect of the oc c upation o f th e said lands, 3h511 make up the full sum wherewith such trader ought to be charged in respect of the like amount of profits charged according to the first rule in this case. Fourth Case.—The duty to be charged in respect of inte rest arising from securities in Ireland, or in the British plan tations in America, or in any other of her Majesty's domi nions out of Great Britain, and foreign securities, except such annuities, dividends, and shares, as are directed to be charged under Schedule C, applicable to annuitants. The duty to be charged in respect thereof shall be computed on a sum not less than the full 'amount of the sums (so f ar as tn computed), i whi c h h ave b een or will b e re ceivedo the current year; w i t h out any t de ductionhes a m e no r can Great b abatement. B Fitth case.--The duty to be charged in respect to posses sions in Ireland, dr in the British plantations in America, or in any other of her Majesty's dominions out of Great Britain, and foreign possessions. The duty to be charged in respect thereof shall be computed on a sum not less than the full amount of the actual sums annu ally received inGrcat Britain, either for remittances from thence payable in Great Britain, or from property imported from computing the same on an average of deduction or abatement. case, without thencethree i preceding ntoG r eat Britai n,years, as directed in the first c Ihens not duty fallingt o be charged in respect of any ann S u ix al th pro ca fi s t e s . ; gains under any of the foregoing rules, and not charged by virtue of any of the other schedules contained in this Act. The nature of such profits or gains, and the grounds on which the amount thereof shall have been computed, and the average taken thereon (if any), shall be stated to the Com missioners, and the computation shall be made either on the amount of the full value of the profits and gains received an nually, or according to an average of such . period, greater or less than one year, as the case may require and as shall be directed by the said Commissioners ; and such statement and computation shall be made to the best of the knowledge and belief of the person in receipt of the same, or entitled thereto. Persons carrying on two or more concerns may set the loss sustained in one against the profits acquired in the other concern. VELLUM-BINDERS and MACIIINE RULERS' PENSION SOCIETY, The first annual meeting of the Vellum-binders and Machine-rulers was held on Friday evening at Ander ton's Hotel, Fleet -street, for the purpose of forming a Pension Society for the support and relief of distressed members, and the widows and children of such connected with that trade. JOHN SMITH, Esq., being called to the chair, he stated to the meeting that the business which had brought them together was so familiar to all, as to render any. introductory observations from him almost unnecessary. Almost every other trade, he said, had formed charitable associations, and had left the Vellum-binders at the eleventh hour to come and reap a rich harvest from the experience of others. He begged to remind them that, their numbers being small, the calls upon them would be proportionate to their numbers. In conclusion, he re quested the attention of the meeting to the reading of the Report, and the Rules and Regulations which the gen tlemen of the Committee had framed. The Report was . then read by Mr. Brett. It stated, although the commercial depression of the last year had offered almost insurmountable obstacles to the formation of a Society purporting to draw upon the liberality of persons engaged in trade, that the Committee had the satisfaction to state that they l'ad, in their appeals to the persons connected with their trade, realised in al most every instance their most sanguine expecta:ions. Referring to the list of donors and subscribers, the-Com mittee felt assured of the ultimate success of their de sign,particularly when it is considered thi.t the Vellum binders' trade does not include more than four or five hundred persons,'and that the result of their personal canvass has reached 250. The Report next set forth the advantage s ' o f the Society, by which it appeared that a member subscribing five shillings half-yearly would be enabled to lao , by a provision for old age, accident, or disease, should circumstances compel to seek relief in such a case. It was also stated that a clause in the rules provide that all donations and subscriptions for the first five years after the formation of the Society should be placed in the public funds for the formation of a per manent fund, which it was expected would in that time amount to 8001. or 9001., a sufficient sum to carry out the purposes of the Society, which, being limited in its numbers, would consequently be limited in its contin gencies. In conclusion, the. Committee earnestly en treated every person feeling an interest in the Society to aid and assist in forwarding the charitable object they had in view. On the motion of Mr. SMITH, jun., seconded by Mr. the Report was received and adopted. PHE Mr. LP, M S ‘AluRDIE,.th e Sccretar', then read the intended rules of the Soeiey, which were agreed to unanimously, and ordered to be enrolled. The following gentlemen were elected for the ma nagement of the Society:—John - Smith, Esq., Trea surer; 'Walter, Learmouth, B. Bennington. and Samuel Reid, Esqrs.. Trustees ; John Bindle) , and F. G. Moore, Esqrs.; Auditors. A Committee was alSo appointed and the thanks of the meeting were voted to the Chairman in the usnal form. RECOVERY — OF - DE - R MAJESTY'S CELEBRATED DEER " SuLKy."—The celebrated deer " Sulky," wh4th was uncarted at Knapp-hill, in Surrey, on the last day of the season of the royal stag hounds, and lost at Hardlestone, after a short run, was safely secured on Friday last. The hounds left the kennel that morning, and after drawing that part of Surrey lir upwards of two hours, the lost deer was found on Mi. Church's farm, at Chobliam. It immediately made to.vards Chertsey (skirting Ottersham and lio . ley's park) where it crossed the hames, aml, after a beautiful run of an hour and a half, it was taken at Shepperton, and safely conducted to its 01t1 quarters in the padeocks of the Great-park, at Witcher, THE INCOME-TAX BILL. We have already given a comprehensive outline of the contents of this complicated, prolix, and mysterious Bill, and intended to follow that up with . extracts from time to time, embodying the general rules for estimating the duties given under each schedule, bnt on perusing them we became convinced that they would not be of the slightest use to the general reader. The different clauses are so interwoven with each other, and such endless re ferences are made to schedules A, B, C, and numbers 1,2, 3, and clauses 100, 150, or 180, and all the intermediate numbers f and succeeding letters and figures, that one schedule would be absolutely unintelligible by itself, and not the least ray of light could enter the mind of the unfortunate tenant or shop keeper, puzzling himself in vain to find out the new bur den laid on his shoulders. To men of common under standings the Bill might as well have been published in low Dutch. We give the following at random as a spe cimen. It is published for, the benefit of the farmers, and we bet 100 to 1 that not one farmer in fifty, after reading the clause with the utmost possible care, when he comes to the word " mentioned" at the end, could form the slightest idea of the amount he should have to pay to Mr. Collector : And be it enacted, that the duties hereby granted, con;- taMed in the schedule marked (B), shall be assessed and charged under the following rules, which rules shall be deemed and construed to be a part of this Act, and to refer to the said last-mentioned duties, as if the same had been inserted under a special enactment. The duties last-before-mentioned shall be charged in ad dition to the duties to be charged under Schedule (A) on all the properties in this Act directed to be charged to the said duties, according to the General Rule in Number Schedule (A) before-mentioned, on the full amount of the an nual value thereof, estimated as by this Act is directed (except a dwelling-house, and the domestic , offices thereunto belong ing, and which dwelling-kouse and offices shall not be occu pied by virtue of one and the same demise with a farm of lands, for the purpose of farming such lands, or with a farm of tithes, for the purpose of farming the same ; and except warehouses or other buildings occupied for the purpose of carry ing on a trade or profession); provided, that in all cases where lands are subject to a rent-charge in lieu of tithes under the Act passed for the commutation of tithes, and in all ether cases where lands in England are not subject to tithes, or to any modus or composition real in lieu thereof, there shall be de. ducted out of the duties contained in this schedule, a sum not exceeding one-eight part thereof ; and in all eases where such lands are subject to a modus or composition real, and not sub ject to any tithes, there shall be deducted out of such duties so much thereof, as, together with the like rate on such modus or composition real, shall not exceed one eighth part of such duties as aforesaid; and in all cases where such lands are subject to a modus or composition real in lieu of certain specific tithes, and also are sub ject to certain other specific tithes, or where such lands are free , of certain specific tithes, and are subject to cer tain other specific tithes, the annual value of such lands shall, for the purpose of charging the duties under this schedule, be estimated at the rack-rent at which the same would let by the year if wholly free from tithes, and there shall be deducted there from the amount or value of one-eighth of the said duties chargeable on the said estimate as in case, of tithe-free lands. Provided also, that any person being lessee and occupier of any tithes or teinds taken in kind, or being the occupier of the lands from whence such tithes or teinds shall arise, and compounding for the same, shall be charged, in respect of the occupation, at the rate of two-peace for every twenty shillings of the annual value thereof, estimated as aforesaid. Provided also, that the several properties lee-eine er described in No. VIII. shall be assessed and charged in manner therein mentioned. On reading the whole schedule, with all its endless involutions and exceptions, we cannot discover any clause which defines the amount of rent at which a tenant be comes liable to the duties chargeable by the Act. Are we therefore to infer that all lands, tenements, &c., whatever, small as well as great, shall be charged yearly, in respect of the occupation thereof, threepence-half penny,in England and twopence-halfpenny in Scotland for every 20s. of the annual value ? The application of the Act to incomes only of 150/. and upwards is mentioned casually in the 125th clause, and, possibly from oversight, the amount of rent at which the duties become charge able may have been omitted altogether ; but as it , was especially mentioned by Sir Robert Peel, in his speech on the subject, it must be inferred that the tenants pay ing a rent of 3001. a year and upwards, only are liable. NV e have already had two editions of the Tariff Bill, both lull of blunders, and a third edition is promised. Possibly the same rule is to be followed respecting this incomprehensible scheme fur an Income-tax. As the public, however, must be anxious to know totnethihg about a measure that affects so many classes, we shall endeavour then briefly to give the snore important details respecting landlords, tenants, annuitants, shopkeepers, and professional men. SCHEDULE A. General Rule for estimating Lands, Tenements, Here ditaments, or Heritages. The annual value of lanes, tenements, het editaments, or he ritages, shall be understood to be the rent by the year at which the same are let at rack rent, if the amount of such rent shad have been fixed by agreement, commencing within the period of seven years preceding the sth of April next before the time of waking the as,essment ; but if the same are not so let at rack rent, then at the rack rent at which the same are worth to be let by the year; which rule shall be construed to ex tend to all lands, tenements, and hereditaments, or heritages. capable of actual occupation, of whatever nature, and for whatever purpose occupied or enjoyed, and of whatever value, except tithes, dues in right of the Church, manors, fines for demise of land and tenements, quarries, mines, iron works, gas works, salt springs, canals, docks, drains, levels, fishings, tolls, railways and other ways, bridges, ferries, : I nd other con cerns of Ow like nature. 'llese are to he estimated variously —tittles, for instance, on an average of three s ears if taken in kind, and if compounded for on the amount of the composition for the )ear preceding ; manors, on an averap- of the seven preceding years; mines, on an average of five years pre ceding; and quarries, on the amounts of profits for the preceding year. The occupier of any lands, tenements, &c., being the tenant of the same, and paying the duties, shall de duct so much thereof from the rent payable to the landlord; as a rate of sevenpence in the Found would by a just proportion amount unto. Certain exemptions are allowed as respects the amount of tenths and first fruits, collegiate churches and chi pets, colleges, hospitals, &c. SCHEDULE B. The general rules for assessing and charging the properties under schedule 8., applicable to tenants, is given above, from which our agricultural readers; we fear, will not derive much information. The following elauses for the estimate of rents will be found more intelligible. When the amount of rent of lands or tenements reserved in monershall depend, on the price of grain, the estimate shall be made on the ave rage prices fixed in the year preceding the year appointed for payment of the duty. The same rule applies to rents reserved in grain, and also to rents which depend on the actual produce of the lands. Every estimate of such property in Scotland shall be made without reference to the cess or valued rents, agreeably to the general rules laid down in Schedule A. This schedule contains twenty-five long clauses, and extends to eighteen folio pages, with rules far estimating the rent in par ticular cases, tbe amount of penaltie's, &c. SCHEDULE C. Rules for assessing and charging duties on annui tants. These duties shall be paid by the persons and corpora tions respectively intrusted with the payment of the annuities, dividends, and shares of annuities therein charged, on be half of the persons, corporations, companies, or societies entitled thereto, their executors, administrators, successors, or assigns, and shall be assessed by the Commissioners to be appointed for those purposes ; and shall extend to all public annuities whatever payable in Great Britain out of any public revenue in Great Britain or elsewhere, and to all dividends and shares thereof which shall become payable after fifth day of April one thou sand eight hundred and forty-two. The following Stocks are exempted :—First, the stocks or dividends of any Friendly Society, established under an Act passed in the 10th of Geo. IV., relating to Friendly Societies, provided the sums assured by such society to any individual, or to any person nominated by or to claim under him shall not exceed the sum of two hundred pounds, or the amount of any annuity or annuities granted or to be granted by such society to any individual, or to any person nominated by or to claim under him, shall not exceed the sum of twenty pounds per annum. Second—The stock or dividends of any corporation, frater nity or society of persons, or of any trust, established for cha ritable purposes only ; or the stock or dividends in the names of any trustees applicable to the repairs of any cathedral, col lege, church, or chapel, and to no other purpose. Third—The stock or dividends transferred to the accounts in the books of the Bank of England, in the name or under the description of the Lord High Treasurer of England, or of the Commissioners of her Majesty's Treasury, or the Comm is sioners for the Reduction of the National Debt, in pursuance of any Aet or Acts of Parliament. Fourth—The stock or dividends belonging to her Majesty, in whatever name the same may stand in the books of the Bang of England, and also the stocks or dividends of any accredited Minister of any foreign State resident in Great Britain. SCHEDULE D. Duties to be charged in respect to' trades, profes sions, &c. As this is the most important schedule, and also the most intelligible, we give it with little abridgement. First Case—Duties to be charged in respect of any trade, mantif.ieture, adventure, or concerts in the nature of trade, not contained in any other schedule of this Act. First.—The duty to be charged in respect thereof shall be computed on a sum not less than the lull amount of the balance of the profits or gains of such trade, manufacture, adventure, or concern, upon a fair and just average of three years, ending on such day of the year immediately preceding the year of assessment on which the accounts of the sail trade, manufacture, adventure, or concern shall have been usually made up, or on the sth day of April preceding the year of assessment, and shall be assessed, charged, And paid without other deduction than is hereinafter allowed. Pro vided always, that in cases where the trade, manufacture, adventure, or concern, shall have been set up and commenced within the said period of three years, the computation shall be made for one year on the average of the balance of the profits and gains from the period of first setting up the same. Second.—The said duty shall extend to every person, body politic or corporate, fraternity, fellowship, company, or society, and to every . art, mystery, adventure, or concern carried on by them respectively in Great Britain, or elsewhere as aforesaid ; except always such adventures or concerns on or about lands, tenements, hereditaments or heritages, as are mentioned in the first schedule. Third.—ln estimating the balance of profit and gains chargeable, no suns shall be set against or deducted from, or allowed to be set against or deducted fr, in such profits or gains, on account of any sum expended for repairs of premises occupied for the purpose of such trade, manufacture, adventure or concern, nor for any sum expended for the supply or repairs or alterations of any implements, utensils, or articles employed for the purpose of such trade, mannfacture, adventure, or concern, beyond the sum usually expended tor.such pun p .sea according to an average of three years preceding the year in which such assessment shall be made ; nor on account of loss sent connected with or arising out of such trade, manu facture, aduentuie, or concern ; nor on account of any capital ssithdrawn therefrom; nor for any sum employed or intended to be employed as capital in such Wide, manufacture, adven-: tore, or c6neerie ; nor for any capital employed, in improve it. era of premise* occupied fed• the purposes of such trade, ma-;, nufacture, adventur e , or concern ; nor on account or under any pretence of interest which might have been made on such sums if laid out at interest; nor for any debts except such debts, or such parts thereof, as shall be proved to the satisfac tion of the Commissioners respectively to be irrecoverable and desperate ;. nor for any average loss beyond the actual amount of loss after adjustment; no for any sum recoveralle under an insurance or contract of indemnity. Fourth.—No deduction for annual interest. Second Case.—The duty to be charged in respect of profes. , sions, employments, or vocations, not contained in any other schedule of this Act. COURT CIRCULAR. Her Majesty the Queen Dowager attended Divine Service yesterday morning in the Chapel Royal, St. James's. The sermon was preached by the Rev. J. Motrison, from Acts, chap. xxvi., verse'2B. The prayers were read by the Rev. Dr. Knapp, the. Lessons by the Rev. Dr. Wesley, and the Communion Service by the Rev. Drs. Knapp and Wesley. The Musical Service was Boyes in A, the Sanctus in D, Rogers, and the Anthem, " Awake, awake, put on thy strength." (Wise). Sir George Smart presided at the organ. Her Majesty was attended by Frances Lady Clinton, Hon, Miss Mitchell, and Earl Howe. Among the Nobility present, were the Duke and Duchess of Beaufort, the Duke of Sutherland, Mar chioness of Westmeath, Earl and Countess Wilton, Lords Harrowby, Cawdor, Tyrconnell, Zetland, Canterbury, Eliot, Lisburne, Dunraven, Leicester, Cantilupe,Norreys, and Monson. Her Majesty the Queen Dowager received visits on Saturday at Marlborough House from their Royal High nesses the Duchess of Kent, the Duke and Duchess of Cambridge, Prince George and the Princess Augusta of Cambridge. Her Majesty walked in the morning in the garden. Her Royal Highness the Duchess of Kent attended Divine Service yesterday morning, in the Church in Kensington Palace. Lady Anne Maria Dawson was in Waiting on her Royal Highness. The Duke and Duchess of Cambridge, Prince George and the Princesses Augusta and Mary of Cambridge, attended Divine Service yesterday mormng, in Grosvenor Chapel. The Duchess of Kent, attended by Lady Anne Maria Dawson and Sir George Cowper, Bart., honoured the Italian Opera H ith her presence on Saturday evening. A Deputation of Gentlemen cfr the Paper Trade, con sisting of Mr. Venables, Mr. F. Spiers, Mr. Hollings worth, Mr J. Smith, Mr. Harris; and Mr. Cowan, accompanied by the following Members of the House of Commons, Lord Sandon, Lord Courtenay, Sir Thomas Acland, Sir Howard Douglas, Sir John Yarde Buller, Mr. P. Stewart, and Captain Bernal, had an interview with the Vice-President of the Board of Trade on Saturday. A Deputation from the Railway Companies, consist ing of Mr. W. Vickers and Mr. Thomas Linley, from the • Sheffield and Rotherham Railway; Mr. John Harman, from the London and Brighton Railway ; Mr. George Locking, from the Hull and Selby Railway ; Mr. Richard Barrow, from the Manchester and Birmingham, Manchester and Bolton, and Bolton and Preston Railways ; Mr. William Jackson, from the Chester and Birkenhead Railway ; Mr. Freckerick Roberts, London and Croydon. Railway ; Mr. William Brooks, and Mr. D. J; Bannatyne, from the Glasgow and Ayr Railway ; Mr. Thomas Sprat, from the Garnkirk and Glasgow Railway ; Mr. William Leitch, Mr. G. H. Long, and Mr. J. E. Errington, from the Glasgow and Greenock Railway ; Captain Lawes, from the Manchester, and Leeds Railway ; Mr. John Leadbetter, Mr. E. Buckley, M.P., and Mr. W. 0. Hunt, from the Edinburgh and Glasgow Railway ; Mr. George Duncan, M.P., and Mr. John Shill, from the Dundee and Arbroath Railway ; Captain O'Brien, from the Great North of England Railway ; Lord Frederick Gordon, from the Arbroath and Forfar Railway ; Mr. Glyn, from the London and Birmingham Railway ; Mr. C. Russell, M.P., and Mr. C. A. Saunders, from the Great Western Railway ; Mr. Boothby, from the South Wesetrn Railway ; Mr. Glyn, and Mr. Russell, M.P., from the Grand Junction Railway, and the Liverpool and Manchester Railway • Mr. T. Pickersgill, and Mr. H. F. Stansfield, from the North Midland Railway ; and Mr. Henry Bosanquet, and Mr. A. Grahame, from the Eastern Counties Railway ; had an interview with the Chancellor of the Exchequer on Saturday, at his official residence in Downing-street. The Members of Parlia ment present at the interview, with the Deputation, were, Mr. P. Stewart, Mr. J. Loch, Lord James Stuart, Lord Frederick Gordon, Mr. Edmund Buckley, Mr. Charles Russell, Mr. George Duncan, Mr. Gibson Craig, Mr. H. Broadley, Mr. Beckett Denison . , Mr. Stewart Wortley, Mr. Matthew Bell, Mr. Felton Eger ton, Mr. Robert Wallace. Mr. J. Wilson Patten, Sir Philip Egerton, Mr. Booth Wilbraham, Mr. P., Ainsworth, and Mr. T. Houldsworth. Mr. Pe(lett and Mr. Christy, of the Glass Trade, had an interview with the Earl of Ripon, on Saturday, at the office of the Board of Trade. Mr. Burnley, from Trinidad, and Dr. Dieffenbach, had interviews with Lord Stanley, on Saturday, at the Colo nial-offiee. • Lord Sandon, M.P.. Sir Edward Douglas, M.P., and a DepUtation connected with the Coffee Trade of Liver pocl, ineludinz Mr. John B. Braucker. Mr. W. P. Bushby, and Mr. John Crosfield, had an interview with the Right Lion. W. E. Gladstone on Saturday', at the office of the Board of Trade. Mr. Wood, Chairman of the Excise, and Mr. Deb any, Solicitor to the Excise, had interviews with the Chan cellor of the Exchequer on Saturday. The Spanish Minister transacted business.on Saturday at the" Foreign-office., Despatches from the Governor of Gibraltar were re ceived yesterday at the Colonial-office. Mr. Bagshaw and. Mr. Wodehouse had an interview on Saturday with the Chancellor of the Exchequer. Sir;;Robert and Lady Peel had .a dinner party on Sa turday,- including the French Ambassador and Countess St. Aulaire, the Russian Mini s t er an d B aroness B runow, the United States' Minister and Mrs. Everett, the Duke and Duchess of Buccleuch, the Earl and Countess of .Jersey, the Earl and Countess De Grey, Sir James and Lady Graham, and a select party, at their residence in W h itch all-garden s. ST. JAMES'S THEATRE. This theatre is taken up or, alternate nights with the performance of French plays and of Natural Magic, by Herr Louis Dobler. Of the latter only it is our inten tion to speak on the present occasion, Herr Dobler's performance is of the usual character implied under the head of Natural Magic, consisting of "The Sympathetic Fruit;" t The Magic Looking-glass," " The Wandering Handkerchief;" &c. The whole of the tricks, however, are performed in an exceedingly clever manner, so as to render it impossible for the keenest observer to be able to say positively, judging front his own senses, the manner in which they have been performed, though he may be morally certain that they must have been done in a peculiar way—by means of passes principally—yet he Is unable to say how or when those passes are made. We will give an example in illustration of what ‘%e mean to convey. In the trick of " The Sympathetic Fruit," the artist having procured a watch with seals attached from some person present, wraps it in a piece of thin paper, and covers it with a silver goblet; he then produces an orange and a black ball ; through the former he passes a knife, to prove that there is nothing .within it ; that he places on the table, and also covers with a goblet ; the black ball lie then folds in a hand kerchief; and gives to a' lady in a private box, with instructions in German to hold it fast ; this being accomplished he proceeds to show the power of his art, and removes the first goblet, under which the watch had been placed ; but it has vanished ; he then removes goblet number two under which he had placed the orange ,; but the orange also has disappeared, and the black-ball has assumed its place ; lie lastly goes to the lady, who has all the while held the handkerchief in which he appeared to place the black ball, and taking the handkerchief from her, in an instant opens it out, when it is found to contain, not the black ball, but the orange ; a knife is procured, 'the artist divides the orange, and, snugly ensconced in its centre, appear the watch and seals, wrapped in th e p a p er as he first placed them under the goblet. Now this trick was exceedingly well performed, and, though every one must feel morally .certain that, whilst folding these several articles up and placing them under the goblets, he must have made one or two sleight. of-hand passes, yet no one is able positively to say the precise time at which those passes were made. The " Travelling Bottle" is a similar trick, and was very neatly executed. The artist procures a handkerchief and about a dozen rings from various of the spectators, and having placed all the rings upon the handkerchief, he wraps it up and places it under an opaque goblet, where, for the present, he leaves it. He next takes a plain black bottle, and from it he pours, at the desire of the audience, port, sherry, champagne, ale, or water, and even hands it to one of the spectators, who is also enabled to pour out port and sherry alteranately ; the bottle being divested in this manner of its liquid contents, the artist lays it on one hand, and,' with a small hammer in the other, smashes it into a great quantity of pieces, and from the interior produces the handkerchief, with all the rings upon it as he originally placed it under the goblet. The enter tainments are interspersed with instrumental music per formed by a very efficient band. The house fills remark ably well with company of the most select order, and we cannot conclude without expressing our gratification at the civility and attention displayed by the officials to the visitors. The house is richly decorated, and every part of it, from the gallery to the orchestra stalls, is fitted up with the greatest attention to ease and comfort. ELECTION COMMITTEES. IPSWICH. CLOSE OF THE INQUIRY-SATURDAY. This Committee met at one o'clock. Mr. Pakington in the chair. Mr. HILL proceeded to address the Committee, in an able speech, contending that, although bribery was proved to have taken place at Ipswich during the last election for that borough, still no proof existed connect ing the sitting Members with the bribery. The Learned Gentleman concluded his addrevs shortly after 5 o'clock. when the Committee-room was cleared of strangers to enable the Committee to deliberate upon the resolu tions which would come under their consideration. About twenty minutes to sik o'clock strangers were again admitted, when - The CHAIRMAN asked if the counsel and agents for the parties were in attendance.—One of the petitioners' counsel was present. Mr. WALLER, the agent to the sitting Member, said that Mr. Hill and Mr. Phillips had gone home, not expecting that the Committee would come to any resolution that evening. He (Mr. Waller) however would receive the resolutions. The CHAIRMAN said, he had been directed to state hat the Committee had resolved— That Rigby Wason, Esq., and George Rennie, Esq , were not duly elected to represent the borough of Ipe %%id' in the present Parliament." " 'That the last election for the borough of Ipswich was a void election." The HON. GENTLEMAN said he had been further di rected to state that the Committee had also come to the following resolutions : " Itesilved unanimously, that Rigby Wason, Esq., and George Rennie, Esq., have been, by their ugents, guilty of bribery at the last election for the borough of Ipswich. • That the Committee are unanimoaly of' opinion, from the evidence given before them that extensive bribery prevailed at t h e l ast election for the borough of Ipswich, and that the issuing a new writ for the said bo rough ought to be suspencted until the said evidence shall have been taken into the consideration of the House. "Resolved unanimously, that the Chairman be re quested to move that the Report, together with the evi dence taken before the Committee, be presented ; and that the Speaker do not issue his writ for the return of two Members for the borough of Ipswich until the Report and evidence be printed and submitted to the House." The Committee then separated, BLACKBURN. The Committee adjourned at the early hour of one o'clock on Saturday ; their proceedings are as yet far front a result. • LICHFIELD. The Committee have put on the poll one vote, tended for the petitioners, and refused the application of two more freemen, who had tendered votes. SOUTHAMPTON. The Committee have been much perplexed by the con tumacy of a witness who would not answer some ques tions which he feared might criminate himself. The witness was Mr. J. Henn, The Committee cleared the room, and decided that Mr. Renn was bound to answer. And now Mr. Renn, said the Chairman, tell us what passed between you and certain gentlemen respecting the conduct of the election. I won't answer, said Mr. Renn. You must answer, said the Chairman. I'm in the hands of the Committee, said Mr. Renn. Then we command you to answer, said the Chairman. Mr. Rena scratched his head, and looked at his Counsel, who nodded at him. CHAlRMAN — Shorthand-Writer, read the question. The shorthand-writer did so. Well, said the Chairman, that is the question. So it is, Sir, says Mr. Renn. CHAIRMAN—NOW, give us the answer. Mr. Renn—l cannot. CHAIRMAN—Are you afraid it will criminate yourself ? Mr. Renn—l am, Sir. CHAIRMAN—CIear the room. This proceeding did not seem likely to clear up the case : when our reporter left all the strangers were still waiting outside. NAVAL.INTELLIGENCE. (From the Hampshire Telegraph.) PORTSMOUTH, APRIL 23.—8 y accounts received from New York, we learn that the Warspite, with Lord Ash burton on board) arrived off that port on the Ist April; • and that a steamer had been despatched to tow her up.. A New York paper of that date, the latest, has the fol lowing : NAVAL MOVEMENTS—THE AFRICAN SQUADRON. — The Washington Madisonian says that it " is not true that a squadron of four vessels are to be sent to the coast of Africa, under the command of Capt. Ramsay. It was true at one time, whatever the Madisonian may say to the contrary. Such was the intention of the Go vernment : but we sUppose the negligence of Congress and the deficiency of the Treasury have caused a change in this good pnrpose. We trust, however, that the country will arise in one mass, and call upon Congress to do their duty. In such a case a squadron ought and probably will be sent to the African coast. TERRIBLE CONFUSION.--All the West India mail steamers are 'in an uncomfortable state of confusion. We do not believe that the great advantages to , be de rived from these steamers will be realised. All now are sixes and sevens, and not one of them is in her right place. In a day two will be due here, and there is no prospect that either will ever arrive. The Illustrious, 72 (with the flag of Sir G. Ad am ) ; Pique, 36; Fair osamond, 2, and Spitfire (steam-vessel), sailed from Barbadoes on the 10th of March, for An tigua and Jamaica. - The Dee, West India mail. stea m -p ac k et ( sa id to h ave been lost) left Havannah on the 30th ult., for Savannah, Charleston, New York, a n d H a lif ax , ad would return to the same places. She would. afterwards bring home the English mails, leaving the West Indies on the Ist of May. ,The Wasp, 16, arrived at Lisbon, from Gibraltar, on the sth April, and sailed on the 6th, for England. The Daphne arrived at Gibraltar from Smyrna and Malta April 5. The Benbow arrived at Gibraltar from Malta, on the 6th April. The Benbow, Wellesley, Malabar, and Wasp, are re • ported to be in the Channel, from foreign service ; as the wind is this evening westward of south, they will soon be in port. The Malabar, 72, sailed from Gibraltar for England, on the sth of April. The Jaseur sailed from Gibraltar for Barcelona on the 3rd of April. The Nautilus, 10, Lieutenant Paulson, sailed on Wednesday for Brighton, for the protection of the Brighton fishermen. The Winchester, 50, was undocked and mustered. to day ; all her rigging being fitted, she will be speedily ready for sea. The Avon steamer sailed yesterday for Wcolwich. The Raven cutter arrived to-day ; she will sail in the night with supernumerary seamen for Sheerness and Chatham. The Shearmiter will proceed from Woolwich on Mon day, to the North Sea, to resume her survey. The Geyser will on the same day proceed down the river on trial of her machinery, and also her armament. The Rhadamanthus and Styx, at Woolwich, will be ready next week. The Tay, West India Steam-packet, is• to be docked for some trifling repairs in the Portsmouth Dockyard, on Monday next. The Talbot, 26, Captain R. F. Stopford, was paid off at Chatham, on the 15th instant ; and the Cleopatra,' 26, at Sheerness, on Wednesday last: They have both been re-commissioned, the former by Captain Wyvill ; the latter by Captain Sir T. Thompson, Bart., and are ordered to be brought forward with all despatch for the coast of Africa. The Ganges, 84, was paid off at Sheerness, on Tuesday. The resistance, troop ship, Commander Patey, arrived to-day from Plymouth, to embark the St. Helena re giment. In Harbour—St. Vincent, Victory, Excellent, Royal George, Winchester, Volcano and Echo (steamers), and Raven (cutter). At Spithead—Resistance. A detachment of Royal Marines, consisting of Captain. Hawkins and Lieutenant Henry Varlo, and 108 non commissioned officers, and privates, were to embark to day on board the Lightning steamer, at Woolwich, for conveyance to Plymouth, where they will join the Agin. court, to reinforce this part of our force in China. It is said that Lieut.-Colonel Burton will also go out in the Agincourt, to take the command of the Marines in that quarter. PLYMOUTH, THURSDAY, APRIL 21.—0 n Thursday last, the Spy, 3, Lieut. Com. J. M. Potbury, sailed for Liverpool ; and the Alban steamer, Mr. lung, master, with provisions and water, to supply any vessels which may require assistance, detained at the entrance of the Channel by the continued easterly winds.—On Friday, the Resistance troop-ship, 42, Commander C. Patey, was towed in the Sound by the Kite steamer—has been paid wages in advance, and sailed for Portsmouth the 19th, to embark troops for the East Indies.—On the following day sailed the Scylla, 16, Commander R. Sharpe, for Halifax ; she is to wait at the entrance of the Channel a few days, to supply any ships that may be in want of provisions . and water, detained by the easterly winds. Sailed the Netly tender, for Cork ; and the Kite steamer, Lieut. Commander T. L. Gooch, for the coast of Africa. The Wizard, 10, Lieut. Commander J. B. Somervilie, came into harbour to be paid off.— OnaSunday, arrived the Avon steamer, Lieut. Com mander C. Jenkins, from Milford ; and Confiance steamer from Woolwich. The /Etna, 6, came into harbour, to be paid off. Sailed , the Raven cutter, and Emerald tender, for Portsmouth.—We are informed, by letters received from Malta, that Captain Sir Samuel Roberts, of the Calcutta, is dangerously ill from two paralytic attacks. In Harbour—Caledonia, San Josef, Agincourt, Wizard, Crocodile, Philomel, Meat, and Confiance. APPOlNTMENTS.—Captains—Christopher Wyvill, to the Cleopatra ; Sir Thomas Thompson, Bart., to the Talbot. Commander—Silas T. Hood, to the Caledonia. Lieutenants—F. L. Barnard (from the Excellent), to the Cleopatra; Thomas Hodgkinson (from the Excel lent), to the Talbot; H. C. Harston, to the Philomel; St. Leger Aldworth, to the Rodney; W. Read, to the Sylvia; W. D. Carroll, to the Winchester (additional), for Squadron at Cape of Good Hope; J. M. Mottley, to the Caledonia; Robert Willcox, to the Indus; W. H. Symons and E. K. Barnard, to the Excellent; John Hancock (a), to the Victory, vice Pennefather, super seded; George Raymond, to the /Etna, vice Wilson, pro moted; C. F. Dawson, to the Camperdown; James A. Macdonald, from the Coast Guard to the Charybdis. Masters—James Underwood, to the Caledonia ; W. Ellis, late of the Wizard, to the Grecian, vice Pearce, deceased. Mates—C. J. P. Glinn, to the Camperdown ; Frederick Marryat, to the Cambrian ; the Hon. Mark Douglas, and W. B. G. Johnson, to the Scylla. Assistant-surgeon—A. Murray, to the Spider. Volunteers, First class—Robert Lowry, to the Ver non ; Thomas Geer (supernumerary), to the Winchester; Thomas Legh, to the Spartan. Clerks—A. Witehouse, to the Winchester ; E. F. Stow (in change) to th e Spid er ; T. W. S. Neame, and A. A. Speck (additional), to the Ocean. Naval Instructor—Charles Oxbourne, to the Cambrian. Coast Guard—Lieut. James Loveless. TILE IMPROVEMENTS, &C., IN THREA.DNEEDLIII STREET.—The architectural improvements now being mai n i n Threadneedle-street are rapidly progressing, and bid fair to be completed in a comparatively short space of time. Ind epen ,.. dently of the widening of the street, which, however, is only partial, the new building in course of erection on the lite of the old F, ench Protestant Church is rapidly drawing towards its final completion. It is likely, we are informed, toie ready for opening ab.nit the commencement of the motit'n of June. The architectural ornaments and devices in the interior of the building are exceedingly chaste' and elegant. It has already been mentioned that there are two immense rooms, or rather halls, on the ground floor the larger of the two is still blocked up, to a great extent, with the scaffolding and wood-work, but a partial glimpse at the ceiling may, nevertheless be obtained ; the result of which serves to give A tolerable idea of what the tout ensemble will be when the Kaffolding is finally removed. The height of thisgigantie hall is immense, and the length may b e conjectured, when it is stated, that it extends from Thread.. needle-street as far back as Cushion -court, Old Broad-street. The sec ond and smaller room is lighted by a handsome sky light at the further extremity, the ornamental designs of which are much to be admired ; as are also the rich Corinthian capitals of the pillars; Alany persons believe that the new imagine e g oi* i ntended fps a sort 0.1 auction-mart, whilst others it is to be devoted to general purposes. All their corkiOctWes, however, aro at present quite premature. At a meeting of the West Middlesex Reform As sociation, recently held at Brentford, the thanks of the Asso ciation wore unanimously voted - to the electors of the Montrose DiAriot of Burghs for returning Mr. Hume to Parliament; and the Secretary was directed to congratulate Mr. Hume on his return, EMIGRATION TO THE CAPE OF GOOD `Wll' THE Fast-saili ng Barque JANET IZAT; SLN 1 Tons Burthen, EDWARD GOLDSMITH, C,ommode r ' will leave for Table Bay, Cape of Good Hop e , e ar ly in Joe' Some of her best Cabms disengaged, and good Steerage s e ' eommodation. For particulars apply to Mr. Joseph S. Christophers, Ag ent for Emigration to the Cape of Good Hope, East India Chem' hers, Leadenhall-street. New and Cheaper Edition, in 1 vol. Bvo., price 2s. (post free 6d. eitral, T COLD WATER COME ! Its Princ i p lo, A. Theory, and Practice. With valuable Directions Of its self-application, and a full account of the wonderful Corr • performed with it on 7,000 pat i ents of all nations. By the Discoverer, VINCENT PRIESSNIT Z, of Graefenberk is Silesia. London : E. Smith, No. 6, Wellington-street, Strand ; I na W. Strange, 21, Paternoster-row. NEW NOVEL, EDITED BY CAPTAIN CHAMIER . Now ready at all the Libraries, in 3 vols., PASSION AND PR INCIPL' A NOVEL. Edited by Capt. FREDERICK CHAMIER, R.} l .; \ Author of " Thelife of a Sailor, " &tr.. !Henry Colburn, P u bli s h er, 1 3, Great Marlborough-00- _...... THE WEATHER.—Noon, APRIL 25. ROYAL GALLERY OP SCIENCE, ADELAIDE-61'1107 Thermometer...6s.s ) Highest 66 L0we5t....... 4 Barometer 30.—Wind E. HIGH WATER AT LONDON BRIDGE THIS DAY' Xforning...... 46 minutes after 1 i Evening 8 minutes after . • frete )A ~,,..4' '1 _ .. g t: - .erioilbXt'bittoll SUN OFFICE Three o'clock• When Members of Parliament bring forward motioo on subjects with which they are practically little-or quainted, common sense would dictate that a t all even t ' they should, obtain instruction from others, or from Re' t ports of Committees, in order to meet t h e objectieoA"" Members, wh o f rom i nterest or conviction are oPP—i. to them. Without some preparation of this kind, t! le i not only make a very awkward exhibition, but i n jurO m cause in which they are engaged. This result was 011 2 manifest on Friday last, when Mr. HARDY proposed *d a l; in the Rail wa y s Bill, f or mak i ng it imperative 0 0 Directors to pl ace t wo or more luggage trucks:PeA‘'4 " ..,'" the tender a n d th e passengers ' train. The met by a direct negative on the part of Mr. C. IWOla, who took ad van t age o f t h e experienee he had acclq. as Chairman of the Great Western Railway, and .r e '„ the Member for Bradford a severe lecture for interfer'" with matters of which he had no 'practieul,:knoivleg r He then endeavoured to show, or, more ..priOatsie ing, he asserted, th a t th e mot i on was absurd, f4ilcar rl i into effect an additi ona l we i g h t o f =thirty tons-weal' if be made to the light trains; thus 'increasing it by ' onc - ",.. and thereby rende r i ng anot h er eng i ne necessary. • - train of deduction s s t agge r e d . M r. Minns, who me r '' intimated that he had got a terrible fright-on the ny' be ton line, and his on ly o bj e ct , was to provide fo rt ,t e safety of human life. Now the Member for Reading a al . be aware that the greater part of his objeet i° oo ll2 had no real f o u n d a ti on, t h at i t is no uncorea'co practice to place a , luggage-waggon, or ell, two, immediately b e hind t h e tender, and -ir : „ce servants of the Comp any •gave their eyl—nr correctly on the investig a ti on in to t h e fata l acciden t tle Jere Reading, it had been a dOpt e d , for a time at,least, t osl line with which he is connecte d. - Whereere is 111 there is' a way ; and were the inamigers they would soon make arrangements by which a • ,f track could be placed fi rst an d l ast i n every train. 'S en ib l e practical knowledg e h ave a d m i tted that this is one 9' r best securities against fatal accidents. The evidence of t ? r ,,, LAWES, given before th e R a il way C ommittee last I? is very decisive on thi s p o i nt, and i t carries the la° weight, because this gent l eman h ad b een manager of lle Manchester and Leeds Railway from its very, etr. c ., meat. The following are the questions and answer s ' T - fave you not someti mes goo d s carr i ed with passengefi-5. —To a certain extent we have with - nearly all th e r ce l sengers' trains. Und er t h ose c i rcumst ances'iliey as fast as the passengers ?—YeS, but it is nof'frcr,i o weight, and it is between two buffers. Nyher! you generally put those .goods upon those P ip ', sengers' trains ?—B e f ore an d behind. • Upottir va ciple ?=--Yes. As matter of protection ?—Yes. to you confine thos e goo d s ' carr i ages, that you sen d a particular class of goods ?—No ; that der.,, on accident. B u t y ou wou ld always be glad to mix t passenger-train a certain number of goods' carriages ,, ? . ! Yes, if the tr a in was not. too heavy ; if we had'sr-, * power, we should a pp ro p r i ate i t by putting theoOds j Is it in consequence of your orders that those trucks are mixed with passenger carriages in the you have described ?—Yes; I have alWays considered 0 $ giving safety t o p assenger tra i ns. Do you feel the obit'a of safety so muc h i nvo l ved i n it as to displace truck' ti:ls,- luggage-w aggons , i n case of the addition o f o ther P j senger carriages for th e purpose of putting them still is the rear ?—Y es , we d e t h at. You look upon thew r " .kind of buffer ?—Yes. In another part of Th e S ue w i ll be found some i 0 pr esting particulars respecting one of the numerous , - O l d. dinners given to Mr. CHARLES DICKENS, by 144 i t mirers in the United States. According to 'A ll .4 ° counts we have r ece i ve d , not hi ng could surpass , n , e r; thusiasm with which this gentl eman h as eve ry si t been welcomed in the New World ; and, ind er %„ f r oi l speeches'made at th e H art f or d dinner, suffic ienti.Y_4tl how deep is the sen ti ment o f esteem and adwir9ti: has excited. We congr a t u l a t e hi m on his soeci/iltile he has richly deserved it by his writing s , which bjtia the loftiest and purest spirit of humanity, and 0: 14 00 every page qualities of the heart not less estialtib ia those of the head. The wine-growers of Portugal are exceediorPirO P tient for the negotiation of a commercial trots 00 , Great Britain. They h ave a large stock of Too' hand, for which th e world offers them no Intir kv o i 1/6 which they must either find purchasers for'" ssta t, ruined. Letters from Lisbon, of the latl ll 7 tve o ti state that negotiations about a commercA 7. 4 were carried on between Lord . - TioviO bot P f WALDEN and the Duke of PALMELLA, and , te ub l `: the slanderous mis re p resentat i ons of the 1- doubt t/0" can Journals of the ca pit a l, t h ere is little doe bij hed. such a treaty would h ave b een l ong since ests i ia triei to the mutual benefit of th e two countries. Ne e° 'sl ill ' in Europe would benefit half so m uc h by c omree' " I rril tercourse with England as P ortugal and SP L ' in ;i, 511 ii staples of both countries—wines, fruit, v it (.1 0 for mineral products — a r e i n constant demand 3°aatdee land and her col on i es ; w h ereas, our p0p615- tures are essential t o th e comfort o f the, freeticiej tion of Spain and P or t uga l . Let only so e ' l ctien, to be given to trad e as w ill a ll ow i t, by its own e tio cht3h place itself on a p ro p er b as i s, and there 'will b e an d Por ing of international interests. The F i r,' aniar ds , t h o till tuguese have a right t o l oo k f or ward to Abtshe". when our Corn-laws must be ultogetheris'r•t it 4. Now, in these countries ag r i cu lture II ,i,stell infancy. By adopting the Er.glish and sotc ont ity 4:1 , of farming, they can easily raise double th e q. d o r this grain required for their own consumpti° ll ' a l isiarl °t. England will in time • offer them a Pre fit ''' - t te The Press of Portugal is profoundly ifi ll° l l 'd OP l ' these questions, being wholly guidl 4l l'T its - these nions of the Paris Republican wo uld be Journals are daily affirming that f r S i e g iand, the ruined by a commercial treaty w ith ed b l i . the . 11 " .5 :. cuckoo note is caught up and re-ech o ~, t, or ruth e . papers of Oporto and Lisbon. They feiV ce de/es n ot W ine they know nothing of the fact, that Fref er owa will desire to enrich them at the expense cit . '''d },randier t : and brandy growers. Prance has will° Lining her In rl sell; so far she has an interest in -nrlli aanufacto to England ; but she bus a ls o 3, a nd t ° of silk, cotton, hardware, hosiery,ogsleal.: constan tly i i ' their supposed interests her j"Ofefree corninercial iv:: favour of sacrificing the profits' , 'this is the key to th u d tercourse irith Gref.'„'. Britain. clamours agair tpriuts. ...Itreaty_ with Eng la f, d fef ...6 a - they . Ulll.. "C ' re without it, d frio as the Pc.‘ziuguese Journals a ruin of tho wine an o n i'l the same strain, to the ruin e re 7A - rowers in the Peninsula. their commerce, byand i It is only by extending trade, that Spa in oi , moval •of every impediment upon _„ti dal pr .oonerei.., . at degree of poi. • „ e dge, Portugal can arrive at an and toleration, and with these willNo nations in the world 0. , tended political influence. •wealthy by means of e° . .. fitted for becoming .;, perity. With trade will bettervest in, and Spain. They have _ cit i c merce than Portugal •ea e lt o h m , eanp(otwirttrio;La a,xe, developer',; and under wise, P'.., to ternal resources yet un . 3'. come gr e i i 1 •- d but to direct 1 " Governments, nothing is v dna, _ t ., ls the indurstry of the people. • l'i t.b. natural channels We arts ever follow in the wake of national s and the .----• , ..m...--. .the From Madrid the Journals are of the 17th inst. on ly political news they IJring is the arrival in the capital„o,' of the Infante Don FnANciseo DE PAULO and his fan The Prince was kindly received by the REGENT. The Railway question is now the all-engrossing °Pic in the Paris Journals. The minority of the Committee upon Railways despair of France .being able to carry ° l ' such works, contemporaneously with the walls of fgigc; without a new loan . . This would impose fresh ta:4o9 " )f ilocAt .~llti ~i~ ~IICI „ qv) broat W e 4 guat Lorde l'Qgard %ived clem ojj 1 4th hotel, from grata, !ace of !tared' brd e: toads. return, !() - tab .111 Itned few vs. wis it all , Order the Ca Was als acknow Otho, a %%idol marl v eonarni: tame a ~_ - ~r~, 14 ! Nana; ~,k 4 a; .vian gianls n Pon tilvti Nea l polls • OIL G en "ersi . kouw , . \. .ratbul tAuite, a o'( ace. 1,,_110110111" 1 14. : MO? tale w: being the se ii in 1841 a d ,vNer een 44; - itt 7,00 c .4 t oaf wm i;tio on Yat trifle Ic Vacbac At Is a very Intel also ooi House very a rians, " debt i it rega Gol arrive Lehi peas ite m uu f after snoN \she klc a