The Sun. — London, England, 1854-05-20 00:00:00

!~ . but to malt. '77by should the duty on malt be comtinaed for a year after peace had been proclaimed. Mr. GOULBURN said the same principle was appli cable to spirits and malt ; they were Excise duties, and when you repealed such duties, you must either repay the duty paid by the trade on their stock in hand or else give them time to dispose of it. Mr. DISRAELI said the objection to the clause was that it did not provide for a period after the war, and if it was . paesed - iis it now stood there might be no time al lowed to the maltster to deal with his stock in hind. Mr. BASS said that the maltster did not want any such time. Sir F. KELLY said that as the bill now stood the duty was no longer a war tax, for it might continue a for a year after the war was over, and if it was wished to give time to the maltster, the time should be fixed a week before the sth of July. Sir C. WOOD said that the fact was that there were reasons connected with the malting season which made it convenient that the malt duties should cease on sth July. There might, however, be numerous inconveniences in a fixed time. Perhaps it might be considered, and on the report words brought up to the effect—" that the duty should cease on the quarter-day next, ensuing after six months afterethe ratification ofepeace." At the close of a war there was generally the heaviest expenditure, espe cially in paying off ships. Mr. LABOIJCHERE said it would be best to leave the matter 'to the consideration of the Government, but he thought that the wards six months after the conclusion of peace w.onll be sufficient. Mr.' BASS said that the sth July was the most conve nient (ley for the duty to begin or terminate. The Govern ment would get little or nothing by the tax in the next six months, .as the malting season was over. Mr. DISRAELI was sorry to hear that the Government would receive so e me lt an am amount of this duty in the ne x t six months ; f or , w h en he propose to postpone the con sideration of the question, it was said that it would mike a difference of 2.5 ) 000/. (Hear, hear.) Ho thought the point under discussion required inquiry, and the clause had better he postporiecteea''7' 2 °l l/- . • Sir J. SEIELLEY had a suggestionto make wineh would relieve the farmers and barley growers from a great grievance, an I increase the duty uierived from malt. By the Excise regulations barley was only allowed to be in what was callee the steep for 48 hours, and it was only the best quality of barley produced in superior land like that in Norfolk, that in that time could become malt. In his land he had had only three instances in which any barley of his had paid the malt tax. He would suggest that if the number of hours for steeping were extended to 60, on notice being given to the Excise, it would- be a-great relief to the agriculturist, as barley grown on inferior lands would be made into malt. Mr. BASS said that Mr. Disraeli had misapprehended what had been stated the other night with regard to a loss of duty of 2 50 , 0001 . The reason was not that the malting season was over, but if time had been given the stocks on hand of the maltsters would have been made over to cus tomers, and he thought the loss of duty would have been quite 250,0001. , After a short conversation, Mr. WILSON urged that, notwithstanding all that had been said, it would be better to retain the words in the clause, es they made the period for the duty's ceasing more convenient, and were in accordance with precedent. The blank in the clause was then filled up with the words " st h o f J uly after the conclusion of peace," and the clause as amended agreed t o . The remaining clauses were agreed to. Oa the schedules, Sir J. TROLLOPE expressed his opinion that it would have been better to have re-imposed the beer duty rather than have increased the malt duty. Mr. BASS said great injustice was done to the beer trade at present by not allowing on the export of beer a drawback on the hop duty as well as the malt duty, which put the traders to a great disadvantage in competing in foreign markets. Mr. HADFIELD said the complaint of the hon mem ber was well founded. It was desirable to encourage the manufacture of beer, and that they should have a free market abroad. Mr. WILSON' said he ditteaot deny the injustice, and it was worthy the consideration'of Government. The schedules were then agreed to. Mr. WILSON then brought up two new clauses, which he stated to be for the purpose of regulating the duty on malt used in distillation, to regulate the drawback in a way which would abolish a grievance the scotch distiller had long complained of, and enabling the spirit dealers in England and Ireland to send spirits to Scotland, if they chose, to be on the same footing there as the Scotch distillers. The clauses were inserted and the house resumed. SUGAR DUTIES. The house having resolved itself into committee on ways and means Mr. WILSON moved the following resolutions :- 1. That in lien of the duties of customs upon sugar and molasses, which shall become payable from and after the sth day of July, 1854, under the act 11 and 12 Vict., c. 97, the following duties shall be charged on sugar and molasses im ported into the United Kingdom—that is to say : Candy, brown or white, refined sugar, or sugar ren dered by any process equal in quality thereto (except as hereinafter mentioned), for every cwt. White clayed sugar, or sugar rendered by any pro cess equal in quality to white clayed, not being re fined or equal in quality to refined, for every cwt.... Yellow Muscovado and brown clayed sugar, or sugar rendered by any process equal in quality to yellow Muscovado or brown clayed, and not equal to white clayed, according to a standard to be fur nished by the Treasury, for every cwt. Brown Muscovado, or any other sugar, not being equal in quality to yellow Muscovado or brown clayed sugar, aecordiug to a standard to be furnished by the Tr; usury, for every cwt Molasses, for every cwt 4 6 2. That the duty of 17s. 4d. (with 15 per cent. thereon) for every cwt. now payable on candy, brown and white, re fired sugar, or sugar rendered by any process equal in quality thereto, shall continue to be charged on all such sugar, being the growth or produce of any foreign country, until the 16th day of August, 1854, inclusive, and that from and after the 16th day of August the duty of 16n. shall be charged on such sugar for every cwt: 3. That in lieu of the bounties and drawbacks now payable on the exportation of refined sugar, the following bounties or drawbacks shall be allowed from and after the Bth day of May, 1854, on the exportation from the United Kingdom of the several descriptions of refined sugar hereinafter men tioned—(that is to say), Upon refined sugar in loaf, complete and whole, s. d. or lumps duly refined, having been perfectly clarified and thoroughly dried iu the stove, and be ng of an uniform whiteness throughout, or such sugar pounded, crushed, or broken, or sugar candy, the cwt Upon bastard or refined sugar, broken in pieces, or being ground or powdered sugar, or such sugar pounded, or crushed or broken, for every cwt,,, 11 0 Re said after the ex elanatione which had been already given by the Chancellor of the Exchequer, it was unneces sary for him to enter at any le.gth into the changes pro posed unless he were asked for explanations. It was ne cessary for him to state, however, that by one of the resolu tions it was proposed to delay the operation of the reduction of the duty on refined sugar for six weeks after the sth of July, which was the period fixed by the act now in force. At the present moment the duty on ordinary sugar used for refining was 14s. 11d. and a fraction, and by the act it would be reduced on the sth July to 12s. Now the English refiners could not by possibility avail themselves of the re ducion of the duty on the raw material until the sth July, and it was, therefore, only fair towards them that they should not be exposed to the competition of the foreign refiner who could bring in his refi ,, ed sugar on the day on which the English refiner could only get his raw material at the reduced rate. The period required for the refining of sugar was stated to be about six weeks or two months, and it was therefore proposed to suspend the reduction of the duty on refined sugar for that time. There haul been a great objection to this proposal, on the ground that per sons who were importers of foreign refined sugar, had, in anticipation of a period when they would have a command of the mai ket, in consequence of the disability, if he might use the term, under which the British refiner would be placed for the period he had named, ordered a considerable quantity of sugar fromabroatt. to arrive at that particular period, and they complained that if this resolution passed they would not have the same command of the market that they had anticipated. At the same time it was but just to the British refiner, who asked that he should be brought into competition with the foreign refiner only at the time when he could bring his product into market in a refined state. Whether six weeks was the proper period or not might be a mater for consideration, and the Government would be quite ready to listen to any representations that might be made to them on that point ; and if it were litow ti that four weeks were sufficient there would be no objection to alter the bill, or if it should appear on inquiry that the amount of the duty charge able on the foreign refiner was larger under the par ticular circumstanced of the case than would fairly cover the British refiner from the competition to which he would be subject, there w , ul,l be no objection to consider that point also. In passing these resolution.; to night the hous e i n n o way foreclosed itself from any further consi deration of the point. They could consider any represen tation_ of th e part i es iuterested, their only desire being t o do th a t w hi c h was fair to all parties in this complicated Subject, Mer• MOFFAT complained th a t th ey were going back wro,?•.fie. th old Sy stem of ad valorem. duties, which wa s f raug ht faith, ustice. The resoluti on s a l so i nvo l ve d a breach of fir J. PAKlN GTONexpreseed the great satisfaction he felt at thebrinezission Government had made, which he be lieved to had conceive,' theatnn the strictest principle of justice. He had taken his lea there was any subject on which he but it seemed hevsytugt Was the sugar duties—(laughter) Government ha,i mistaken. He was glad to tiud that West India interest by er t e b d the injustice inflicted on the sugar in bond. The differ: prohibition of refining their tie' duty between 12s. and lls. was ap equivale n t f or th: Mr. THORNELY said the r a ver of refining in bowl. be, that the so many different duties on differ c u nlty he felt was having tsqualities • the conse quence of which would unties wotild be levied differently in the various pe r t e _ Mr. DUNLOP thought that if the resolutions in their present shape the arrangement regardingrepassed t u molasses and the drawbeck would give great diseatiact had perfect confidence that they would fairly but he sidereal, and that justice would.be done to m all pa Mr. BROWN bought the simplest and Tiitellties. 3 W ay of meeting the difficulty which had arisen, would b e t o allow a small drawback to the home refiners till the 16th of August. Mr. WILSON said the right hon. baronet (Sir J. Pakington) hail correctly stated that this scale was an at tempt to rectify an i ne quality which had pr eviously existed with reference tothe =min tof the saccharine matter in the different kinds of sugar. No doubt, the most complete way of adjusting that inequality would be to allow refining in bond ; but the difficulties attendant upon such course would render it impos ible to adopt it. He wished it, therefore, to be distinctly understood that the Government had no intention whatever of departing from tbds scale, or allowing refinement in bond. The resolution was agreed to. On the second resolution, Mr. CAIRNS thought it desirable that the committee 'honk' clearly ntelerstand what was the nature of the grievance, of which a number of merchants ccenplained The Chancellor of the Exchequer, in making the, announce ment which had been followed by the introduce ion ref the resolutions, stated that on the sth of July a ch %lige would take place in the sugar duties, by w hi c h f ore i gn re fi ne d sugar would be admitted at 16s. per cwt. The merchants naturally acting upon that announcement had given orders for foreign refined sugar, and entered into con teacts by which they were still bound, to the extent of to any thou sands of pounds. Bat now the Secretary to the , Tr e asury put back the day f rom th e sth of July to the 11 ith of Au gust, a period that would embrace great pm' dun of the fruit season, during which the sugar trade was 113 .ost active and the r esu lt wou ld b e a h eavy loss to those nerchants: Us wished it to be understood that if, on c(tu sideration, the Government did not think &Jo take any steps to re lieve the trade from that hardship, the comra.ttee by assent ing to the resolution, would not be precluded from agitat ing the question again. • • • Mr. MOFFATT thought that as very large contacts were ,pending the decision of the question, it would be f r better -to put an end to the uncertainty. He therefore trusted that the hon. gentleman would not oppose the alteration in the date to the sth of July. Mr. MILES hoped the Secretary to the Treasury would not give way to the pressure by which it was attempted to induce him to alter the date fixed by the Government, namely, the 16th of August. Mr. H. BAIL LIE wade a similar remark. Mr. DIG BY SEYMOUR argued against the injustice of altering by an ex post facto determination the announce ment on the faith of which the trade had acted to a con. siderable extent. Mr. GOULBURN thought a question of principle was involved in this question. If a chancellor of the Exche quer came down to the house and made a statement upon which it was p rfectly impossible that he could have con sulted with the parties interested, it would not be right to oblige him to adhere strictly to the terms of that state ment. It was obvious that he might afterwards see the parties, and have beneficial alterations su:gested to hire befor he proposed the formal resolutions. As for the trade, they ought not to have speculated upon the Chan cellor's statement, but have waited until those resolutions had been proposed. (Hear, hear.) Mr. WILSON, having thanked the right hon. gentle man for the constitutional reasons he hail given, sad I that his defence was not in the present case required. It was a mistake to suppose that the Ch ncellor of the Exchequer hail made the statement which had been attributed to him: for the right hon. gentleman had in his hand, wee', be made his financial etatiment, the very resolutions which he (Mr. Wilson) had proposed, and t .oe resolutions would h we been proposed at the time but for the objection raise.' by Ms. T. Baring. (Hear.) !he Government would cer tainly not cm ider its If precluded by the passing of he resolution irons rec t .sidering the quest on. Mr. J. L. RICARDO was surprised to hen • the tatement that the r. solution was in the hands of ,he Chancellor of the Exchequer the other night. Certainly the Chancellor of the Exchequer had mentioned no distinction betty. en the time at which the two rates of duty would operate, and it seemed difficult to account for his omission to do so. He was surprised to hear Mr. Goulburn arguing that mer chants ought not to have speculated on the statement of the Chancellor of the Exchequer ; for during the long , perio I which Mr. Goulburn had himself held the office he had never made a statement which he did not fairly and honestly carry out. (Hear, hear.) He (Mr. Ricardo) thought the trade had been very unfairly treated Mr. DIGBY SEYMOUR also contended that the faith of the Chancellor of the Exchequer had been pledged to alter both the duties simultaneously on the sth of July. Mr. ARCHIBALD HASTIE considered that they must be very inexperienced and premature men who could have speculated on the budget of a Chancellor of the Ex chequer. (Laughter.) It seldom happened that the finan cial statement was correct in every particular, and he cer- ' tainly should have thought that the merchants of this country were men of too much sound sense to have specu lated so hastily. Sir C. WOOD thought the course proposed to be adopted by the government was fair, and he made this remark be cause he felt that he had himself acted with a little in justice to the sugar refiners some years ago. If the effect of altering both duties on the same day had been represented to him before the passing of the ait of 1813 he should have been disposed to have made a difference of about 6 weeks ; but, after the act had been passed, he did not think it werth while to re-open the question. Mr. CAIRNS deprecated the discussion of the ant ject on the merits, upon the present occasion. If the government did not accede to the wishes of the merchants the question might be debated on another occasion. Mr. MOFFATT should have been glad to have left the matter in the way in which Mr. Cairns had stated it ; bat if he was to understand from the observations of the right hon. baronet, that the government were not open to con viction, he should divide the committee. Sir C. Wood had said nothing contrary to what had been stated by Mr. Wilson, but as reasons had been given for altering the day, he was anxiuos that it should not be supposed there were no reasons on the other side. , Mr. T. A. MITCHELL contended that the trade were perfectly justified in acting upon the statement of he Chancellor o the Exchequer, and that another course ought not now to be adopted by the hon. gentleman. Lord J. RUSSELL reiterated the pledge that the Go vernment would reconsider the question, and The resolution w is then agreed to. The third resolution %yes also passed. THE INCOME TAX RESOLUTION. Mr. WILSON moved that, towards raising the supply granted to her Majesty, there shall be charged and raised yearly, from and after the sth day of April, 1814, in lieu of the rates and duti Is chargeable under the act 16 and 17 Vic., c. 31, and of rates and duti s granted in the present session of Parliament, for and in respect of all property, profit, and gains, chargeable under the said act, the duty of one shilling and twopence for every twee y shitings of the annual value or amount of all sach property, profits, and gains resp ctively. Lord J. RUSSELL suggested to Mr. Williams to post- pone the amendment of which he had given notice. Mr. WILLIAMS declined, unless another opportunity to bring it forward were to be given him. Lord J. RUSSELL explained that he wished the post ponement to be until another session. Mr. WILLIAMS, however, proceeded to explain his amendment, which was a resolution to the effect that, before the country should be subjected to additional taxa tion, teal property should be made to pay the same pro bate duty as is now payable on personal property, and that corporate, collegiate, and ecclesiastical property should pay a duty equivalent in amount to the prob ste and legacy duties levied on other ki ails of property. He did not wish to put any obstacle in the way of the Chancellor of the Exchequer, but to make the rich pay what was at present borne only by the poorer classes, and he declared that common honesty demanded the alteration. He entered at some length into the alleged inequality and injustice of the present system, and he concluded by moving his amendment. The amendment having been seconded, Mr. WILSON admitted the great importance of the sub ject, but et the same time he did not intend to follow the hon. member through all the arguments and facts th et he had brought forward. Neither did he dispute the justice of his propositions, but he asked the hon. ineinb,r just to consider for a moment what would be the practical effect of his amendment. The committee were asked to in :mese the income tax for the purposes of the war, and the hon. member seemed to think this a fitting opportunity for Parliament to settle the nice and knotty questions arising between real and personal property. If the hon. member would uudertake to suspend the war while they were con sidering those questions, the amendment might be a rea sonable one, but as the war could not be suspended, and I money must be had without delay for carrying it on, the proposal of the hon. member was most inopportune. (Hear, hear.) He would n o t go i• t o th e argument of whether or no a distinction should he made between real and personal property; but he must remind the hon. mem ber that the probate duty was nothing more than a stamp I duty, while real property was subjected to certain stamp duties from which personal property was altogether ex empt. (Hear.) With regard to the appuication ot' the suc cession duty to corporate property, he had the satisfaction of being able to tell the hen. member that a bill was in coarse of preparation, for the purpose of accomplishing that object; and without pledging the Cewerninent to pass it this session, he thought he might go the length of Qaying that should no unforeseen difficulty arise to pre vent it, the bill would be shortly laid before Parliament. (Hear, hear.) Under these circumstances, he hoped the hon. member would not think it necessary to persevere with his motion. (Hear, hear.) Sir J. WALMSLEY would not pretend to say whether ' this was an opportune or inopportune moment for bringing forward this question, but he was satisfied his hon. friend the member for Lambeth had made out a strong case for the consideration of the house. (Hear, hear.) He was piety's(' with the observation which had just fallen from the Secretary of the Treasury, in which the hon. gentle man admitted all that had been said about the irjustice and inequality of this tax, and he did hope that ere long the Government would feel the necessity for bringing in a bill placing real property upon the same footing as per sonal property. (Hear, hear.) Captain SCOBELL remarked that the injustice of the tax was admitted, and now was the time to r medy the evil when we were raising taxes to carry on a war. If the tvar lasted, of whi:h there appeared to be every prospect, the minister must come again soon for mor , taxes, .and no more fitting opp mtunity coal be airoriled than that for remedying those inequalities in our fiscal system. (Hear, hear.) But at all events the ecclesiastics should not object to pay this tax, because, with the exception of Vie Quakers, they were the only class who claimed exemption from going forth to tight the battles of the country. (Laughter ) Mr. W. A. WILKINSON hoped his hon. colleag .e would withdraw the ameuti went after the statement of the Secretary to the Treasury. Mr. HAUFIELD declared that these distinctions made between one elase of property anti another were injurious and inconvenient to the parties who possessed property. They tended to great vexation in various ways, and led to interminable confusion of all sorts. Mr. HENLEY agreed with the hon. member who had just sat down that all property oust to be taxed alike; but when they took inso consideration the land tax, the stamp .uties, and the various other imposts that real pro- ' perty was_ liable to, he thought the land would not come badly out of the account, Mr. W. WILLIAMS then replied, and reminded the Secretary to the Treasury that personal property was just as much liable to the stamp duties as real property. Thinking it more likely that the principle of his amend ment would be carried into effect by leaving it in the hands of the Chancellor of the Exchequer, he would consent to its being negatived. The amendment was then put and negatived. Mr. CROSSLEY remarked on the unanimity with which the votes had been passed in committee of supply for the expense of the war, and said he was surprised to find, when they got into committee of ways and means, that objections were made to the malt tax and the income tux. When the propos LI for a loan was brought forward, he should oppose it by all the means in his power. It was certainly not a time to borrow money, when the Bank rate cf discount was 5i per cent.—three ti mes w h a t it was a short time ago. (Hear hear.) It would be better to create terminable annuities, at a period when the rate of interest was lo v. Of the existing debt, 250,000,0001. had i wviihtohl ecoimneop been contracted without the Government receiving a f r a e rt fe h re in n g ee of the money. If he could get 5 per yent. for :al and tni ' 5 ,9 0 /. in perpetuity, he would undertake, in 252 years, 1 terest, to pay off the national debt. In to the income tax, it should be remembered that entirely while traders professional men were taxed on their approved of the selection made by the Chancellor , f armers were only taxed on one half. He of the Bache one, moved by Mr. then agreed to, as was the following 8,000,000/, be g ramst of the her Majesty, tower Is making United Kingdom of Groat Bri tain c e ns a d o V e a l a t e n d d t if h in fund o u f in the of The house then resumed. Mr. WILSON moSveTdAtihPat ACTS, Mr. should go into committee on the Stamp Acts. In answer to a question from Mr. VeNeE, Mr. WILSON said that he prop ose d , in committee, to move resolutions preliminary to a bill being introlucdfor establishing an ad valorem stamp duty 011 Bills of measure Exchange. The proper time to discuss the principle of the meas would be on the second reading. By assenting to the reso lutions now, the hon. member would not be precluded from objecting to them at any subsequent stage. Mr. W. BROWN urged the po ttponement of the resolu tions until a deputation of merchants, who had considered the question, had had an opportunity of laying their views before the Chancellor of the Exchequer. Mr. MITCHELL submitted that there was no necessity for proceeding with the resolutions immediately, as they s. d 60 14 0 2 0 15 0 did not relate to the supplies to be raise for carrying on • the war.. - of LthoeMp J. RUSSET it was necessary, for the despacth ~that the resolutions should now go through their present stage. There were many stages after the iutroduction of the bill on which the Chancellor of the Exchequer would be ready to receive any representation that might be made. If the house poQtponed the first stage, consider Lble delay would be occasioned thereby. The SPEAKER then left the chair. Mr. WILSON then moved the following resolution ;-- That from and after the 10th day of August, 1854, in lieu of the stamp duties now payable on the bills of exchange. drafts or orders, anti promissory notes, for the payment of money hereinafter mentioned, or any of them, there shall be granted and paid upon the several hills, drafts, or order and promissory notes hereinafter respectively described, the following stamp duties (th it is to say): Inland bill of exchange, draft or order for the payment to the bearer or to order, at any time otherwise than on demand, of any sum of money, Not exceedi ng 25 Exceeding... 225 and not exceeding 50 lt 50 PP 75 ft 75 PP 10) 72 100 PP 200 200 300 300 7, 400 403 If 500 500 Pt 750 750 ft 1,000 Pt 1,000 Pf 1,500 PP 1,500 2,003 2,000 3,000 . 110 0 77 4,003 3,000 and upwards 4,000 2 5 0 The CHAIR MAN put the it ems separate l y, and tee first nine were agreed to. On the next item, "exceeding 750/. and not exceeding 1,0001. 10s." Mr. VANCE said that by tho present scale, bills of this amount only require an 81. - 6,1. Wimp ; and it was now proposed to raise it to 10s The effect of the new scale would be to increase the duties on large transactions, though it diminished them on small ones. (Hear, hear.) He thought it ex t remely unfair that the rate Of duty should be increased on bills of any amount. This was not a war tax ; it professed to be an adjustment of the stamp duty on bills of exchange. Nothing could be more unfair than to place the wholesale trader in a worse situation than he was now in, while relief was given to the small trader, whose profits on his. small transactions were much larger in proportion than those of the large trader on his. Proceeding further in the scale, he found that the increase of duty was still greater. Bills for 1,0001. to 1,5001., which now required a 12s. Cl. stamp, wer) raised to 153. ; and those from 1,5001. to 2,0001. were raised from 12s. 6d. to 233. lie should move as an amendment that on bills exceeding 75.4, and not exceeding 1,000/. ' the stamp duty should b e B s. 6d., as at present, instead of 108. as pro posed. Mr. WILSON said it would be impossible to introduce the ad valorem principle of change without imposing a higher rate upon the larger amounts. That had been done by Sir Charles Wood four years ago, when he proposed to alter these duties. What the Government aimed at was to take away the very fair ground of complaint that ex isted with regard to the high rate of duty on small transactions. The present stamp duty of 2s. 6d. on a small bill was as much as one-eighth per cent. on the whole amount—what a merchant would call a con siderable coinmsssion. The high rate of duty was a tax upon the whole of that class of transactions. The sole principle of the scale was to give relief on small amounts, and to charge a corresponding but not an undue sum on large amounts. The hononrable gentleman's objection went to the very principle which the Government wished to assert—that of an ad valorem stamp duty on bills .of ex change. It was quite true, that at present for a bill of 7501. to 1,000/. the stamp duty was only Bs. 6 e for a two months' bill ; but for a three months' bill it was 12s. 6d. What he proposed was, not only to introduce an advalorent system, but greater simplicity than had hitherto prevailed, and therefore to abolish altogether any difference as to the dates of bills. There would only be one rate of stamp, in stead of two, as at present. But the new scale, for a trans action not exceeding 251. the stamp would be 3d ; hitherto it had been 2s. for short dated bills, and 2s. 6d. for long ones. For transactions under 501. the new stemp would be 6d. ; the present stamps were 2s. 6d. and 3s 6d. So on, in every step in the new cale the stamp duty bore exactly the same proportion to the amount—a shilling for every one hundred pounds. Above le.o/. the simplicity of the scale was still more observable • the numb e r o f h un d re d s of pound s s h owe d t h e number Of shillings required in the stamp. The complaint of the right hon. gentleman was one to which they pleaded guilty ; it was their intention to make large transactions pay lather more than they had paid, and at the same time to relieve very small amounts from the heavy tax which they had hitherto pale. Mr. SPOONER asked if the right hon gentleman had made any calculation of the extra amount of revenue to be derived from the increased duties on large bills, and whe ther it would compensate for the reduction on small ones. Mr. WILSONseid the object had not been to increase the revenue, but to e ,nalise the rates ; and, as they were at present advised, on the most careful calculations that could be male by the officers of inland revenue, they should get, as nearly as possible, the same amount o f revenue as at present, with th e aid of the stamps on foreign bills. The effect of the whole scheme would be as nearly as possible a balance. After a few words from Sir G. GOODMAN, which were not heard in the gallery— Mr. CROSSLEY said the existing scale was most ini quitous towards small traders. He denied that their pro fits were larger in proportion than those of large trailers. The proposed ad valorem scale was one of the best features iu the new budget ; it supplied an improvement which was indispensable. Mr. MITCHELL denied the justice of an ad valorem scale, and contended that larger profits were realised on small transactions. It would be better for the Government to risk a little revenue, and not raise the duty on large amounts beyond whit it was at present. He entirely ob jected to the proposal for - imposing the stamp duty on foreign bills , and should oppose it when it eatuebefore the committee. Mr. W. WILLIAMS said the stamp duty on a bill for 201. was eighteen times as large in proportion es that on a 8531. bill. Tnie was a most grievous inequality, an d h e was gia.l it was t o b e redressed. Mr. W. BROWN referred to the reports of Messrs. Whitworth and Wallis, the commi ss i oners t o t h e U nite I States, in proof o f the rivalry which this country had to maintain with America. As it was the last feather which broke the camel', back, Government ought to be extremely careful how they cast any additional burden on the com merce of the country. There were many transactions on which merchants did not make a greater profit that one sixteenth per cent . Mr. CH EETHAII urged that the revenue to be derived from foreign bills, woald have enabled the Chancellor of the Exchequer to leave the stamps on large bills at the same amount as at present. After a few words from Mr. TRORNELY and Mr. SPOONER, Mr. MASTERMAN expressed an opinion that the new impost on foreign bills was extremely objectionable. Mr. SPOONER asked how the case was to be met of foreign bills drawn abroai.l. Was the acceptor to stamp it ? Or was he to refuse payment of it ? (Hear, hear.) Mr. WILSON recalle f theattention of the committee to the question before it, the duty on bills between 7501. and 1,0031. He admitte I that the whole framework of the scale was connected ; but the committee had passed all the rates which were lower than the present ones, and now ob jection was taken to the first that was an increase. He thought the committee had gone too far to d o this. He would postpone the question of foreign bills till they came to that p irt of the scale. Mr. SPOONER said if the whole formed part of the same scheme, they must consider them all at once. Mr. WILSON said the whole were parts of the same scheme, but the committee had already passed the resolu tions by which the revenue would low money. He sub mitted that these questions might be all fully discussed on the second reading of the bill. Mr. GEACH considered that part of the scheme which related to inland bills a great improvement on the present system. The new scale was an ad va'orem one throughout, at least to an amount beyond which the bills ware drawn. He thought 4,0001. was a judicious amount at which to stop. He thanked the Chancellor of the Exchequer for introducing this measure; it was a great boon, and would work beneficially for the mere tntile class. Mr. VANCE repeated his objection to raising the duty on large bills, and said that the proposed duty on foreign bills would often CALM) a double tax to be paid, as two sets of bills were often drawn in respect of the same transac• tions. He did not intend to press the matter to a dile' sion. tern of composi ion for the stamp duties in the case of bills drawn by co'onial bankers, but the difficulty will be to find some data whereby we may compute the amount of bills drawn by them. If it can be made practicable, we shall be glad to entertain the idea. Mr. T. HANKEY con-idered the explanation given by the hon. gentleman in answer to nis question was satisfac tory, but the principle that it was not necessary to affix the stamp was he thought objectionable —for it einem:tett to a new stamp duty on receipts which would fall, not on the merchant and bankers, but on the manufacturing interest of the country'. Mr. GLYN thought his hon. friend had run away with a wrong idea. The principle of the bill was that all foreign bills before they circulated, should be liable to the stamp duty. It had nothing to do with the question of the receipt stamp. After some further conversation the resolution was agreed to. The next proposition was to impose upon Foreign bill of exchange, drawn out of the United King dom, and payable within the United Kingdom, the same duty as on an inland bill of the same amount and tenor ; or foreign bill of exchange, drawn out of the United Kingdom, and payable oat of the United Kingdom, but indorsed or negotiated within the United Kingdom, the same duty as on a foreign bill drawn within the United Kingdom, and payable out of the 'United Kingdom ; or promissory note, for the payment, in any other manner tram to the bearer on demand, of any sum of mo ley. Not exceeding £ £ s. (1. Exceeding £25 and 25 ... 0 0 3 not exceeding 5 i ... 0 0 6 „ 50 Pt 75 ... 0 0 9 75 PP Promissory note, for the payment, either to the bearer on demand or in any other manner than to the bearer on demand, of any sum of mouey ; £ £ a. d. Exceeding 100 and neet aceedine 200 ... 02 0 „ 200 e.... . 300 .. 0 3 0 PP 31) '„ ' 1,500 500 PP IP PP 400 ~ •••••. 500 ... 0 5 C SP . . IP 75') • 1,000 ... 010 0 1,000 • 1,500 ... 015 0 PP ss „ 2,000 ... 1 0 0 71 2,000 „ 3O )0 ... 110 0 PP 3 000 PI • 4,000 ... 2 0 0 4,')00 and upw ar d s 2 5 0 Mr. ;:seeNcE moved to omit the word " endorsed." He considered that bills which were merely sent here for endorsement should not be liable, Mr. WILSON urged that if the word "'endorse" were left out, there wou'd be no evidence of negotiation. The object was to catch bills drawn in one country, payable in another, but negotiated here for the purpose of goods fur nished by merchants of London, Glasgow, or elsewhere ; therefore the word " eudorsed" was necessary. Such cases as that which the hon. member had put he believed were extremely rare. The resolution then passel. The next resolution submitted was—" That it is expe dient to amend the laws relating to the stamp duties." Mr. HADFIELD said that great inconvenience had oc curred in consequence of certain defects defects in the aet of last session, especially in reference to the stamps on conveyances. Mr. WILSON intimated that he had a resolution to move presently to remedy the mistake which he was aware existed in the act of last session. The resolution having passed, Mr. PHI NN, on the part .of the hon. member for Porn fret (Mr. Oliveira), submitted a nropositiou for imposing . the penny stamps upon bankers' cheques. At present all cheques would be subject to the penny stamp were there not an exception in favour of such as were drawn within fifteen wiles of the banking house where tliey were pay able ; but he might appeal to the house whether the law which made it illegal to dr a w a c h eque b eyond the fifteen mile limit without a stamp was nut violated ? (No. no.) He spoke from his own experience—(Lear, and a laugh)— when he said he knew thtit persons were frequently in the habit of violating the'laserid thiirrespect. If a man was tif ' teen miles from London-and grew a cheque upon a London banker which he traustuitted to a correspondent within the fifteen mile limit, that was a violation of the law—( No, no)—and it was constantly done. (Hear, hear) Again, persons who were in the habit of banking paid their trades men by crossed cheques, which they got the payee to sign, which cheques were their evidence of payment, and in this way the receipt stamp was evaded. (No, no.) He be lieved such a tax as he suggested would bring at least 231,000/. to the revenue, which would enable the Government to abolish the newspaper stamp, and thus get rid of a great anomaly. Then the tax on cheques would . fall entirely on persons in easy circumstances, and would be collected without cost. He did not intend to press the matter now, but he hoped that an opportunity would be afforded for discussing it at a future state. Mr. GLY''.et thought the hon. and learned gentleman was nude' a misapprehension in supposing that since the act of last year. by which a person drawing a cheque beyond the fifteen mile limit 'night make it legal by affixing the penny stamp, there had been any evasion of the duty. As far as the bankers were concerned, the imposition of a penny stamp on cheques would be an advantage to them, in so far as it would save them trouble, but it would impose a very heavy impost upon the public, and be attended with consi lerable inconvenience. the extent of which might be judged of from the fact that 200,000 cheques hest on one occasion lately been paid into one banking-house in a single day. Sir J. TItOLLOPE stated that the tax would operate hardly on the Poor Law Board, where all amounts, even the very smallest, were pail by cheques. Mr. WILKINSON thought that this tax would derange the economy of circulation of payment .3 , cheques, which was carried on to the extent of millions daily, especially on the Stock Exchange ; and, besides, payments by small cheques would be stopped. Mr. BRIGHT said he understood his hon. and learned friend only to throw out a suggestion with regard to this s amp. What had been said by the member for Kendal with regard to bankers paying large sums by cheques ap plied equally to receipeetateps. if his hon. and learned friend proposed this as an additional tax he would perhaps be taking on himself a duty which did not devolve on him, and he (Mr. Bright) would oppose it ; but he under stood his hon. friend to connect this duty with a tax which was now doomed by the house and the country, and the question was, whether it should not be substituted for ithe uewsp3p4r stamp. He believed the pa elie would gain by the abolition of the newspaper stamp; and the only ques tion was, which of the two taxes would be the most pro fitable. He thought the question one well worth the con sideration of the Chancellor of the Exchequer and the house, with a view to its adoption. He himself drew runny I cheques in his business, and he personally would have lie objection to the tax, and would be glad to see it substituted fur the newspaper stamp. Mr. V. SCULLY thought that no valid objection had been made to the tax, anti he saw many advantages to he derived from it, as the drawing of cheques would be in itself a system of receipts and keeping accounts. Mr. W. BROWN thought the tax would destroy the labour-saving system of payment by cheques, which he contrasted with the system pursued iu France, where it was still necessary for persons who made large payments to take their money about in bulk and carry it in wheelbarrows Mr. MASTERMAN totally disapproved of the proposed alteration, which would seriously interfere with the system of payment by cheques. Mr. GEACH did not quite agree with those who thought this tax w o uld b r ing ba c k a s y stem of paym en t s i n money, but he thought that if a penny stamp on cheques had existed long ago we should not have hat the present easy mode or payments by cheques. He thought that the inn position of th e s t am p would prod uce more injury to business than could be compensated for by the produce of the tax. Mr- BROTHERTON said that many of the arguments used against this proposition were equally applicable to stamps as bills of exchange. He did not think the tax would press heavily. All the bankers in the house seemed to be against it, but he had been that day in conversation with a large Loudon banker who was in favour of it, and he (Mr. Brotherton) agreed with Mr Bright that it would be an excellent substitute for the newspaper stamp. He thought the suggestion well worthy of the consideration of the Chancellor of the Exohequer. Mr. COBDEN said this was evidently one of those cases in which a great deal might be said on bath sides, or else g the discussi on wou ld no t haveone on so l ong, when it had been some w h a t i rregu l ar ly int / th laced, and merely as a sug gestion by a private member to the Government, and pro bably f the consideration of it was postponed a great 'meal more might be said in its favour. He was never alarmed when he heard gentlemen connected with mercantile and banking interests Bey that a particular measure would cause the inevitable destruction of those interests to which they belonged, and therefore he felt no alarm at hearing Mr. W. Brown say, that if this tax was laid on die pies, we should go oack to the system now pursued in France, where, owing to a wholesome dread of paper money and assignats, many persons male their payments in five franc pieces, carried about in wheelbarrows. He saw no difficulty in the working of this duty. The system was in operation already, for bankers now issued two sets of cheque-books —ono set stamped for the country, and another unstampe,l for town, and they had only to keen all their cheque books stamped. It was said this would be a heavy tax, but what were. the ordinary cheques drawn by stockbrokers ? Not often less than 201. [An hon. member here said—" Every day of less amount."] Well, then, the transactions in Cousols were much smaller than he thought —say 101. thee. The penny stamp was only the 2,400 th part of the amount of the cheque, and he should be glad if any one would calculate what the per centage of that was. The right hon. gentleman (Sir J. Trollope) made a difficulty about the Poor Law Board, but t ere might easily be exemptions in cases of that sort. He thought this tax of a Id. stamp would be a good substitute for another of the same kind ; and he thought it would be as well to make some inquiry as to the number of cheques issued, and ascerlain whether the system would not work as well as that of the Id. receipt stamp. Mr. W. BROWN explained that he did not mean to assert that the tax would have such an effect on payment by cheques as to compel a recourse to the French system of payments. Mr. GOULBURN stated his opinion that the question involved in this tax was not confined to drawers of large cheques, but would tip Ate with severity on the class of minor tradesmen who kept accounts with bankers, in order to the greater security of their money, than it would have by keeping it in their shops, and were accustomed to pay their accounts by small cheques. Mr. WILSON said he had listened with great attention to all the arguments which had been urged for and against the proposition, and he had to inform the house that the Chancellor of th e E xc h equer had given the greatest atten tion to the question during the last six months, for reasons very different to any that had been just Bested, it would be highly impolitic and injurious to impose this tax. H e did not mean to say that it would not inflict injury on large traders, or that it would not alter the character of large transactions in London, and especially on the Stock Exchange. but real considerations that bed weighed with the Government, as to the impolicy of proposing such a tax were these. (Hear.) There was nothing in which- there had been a greater development in the last 20 years t han the banking system : and if reference was made to 25 years ago it would be found that the state of things was most inconvenient as compared with the system now prevailing. What had h a pp ene d i n S co ti a db e ore joint stock bans were established in England ? In every vil lage i a Scotland there were branches of joint-stock banks, and no one could understand what the secret was that en abled as many as three branches ef joint-stock banks to be maintained in a village in Scotland containing, perhaps, one thocisand inhabitants. It all arose from the economy of capital, and the giving of interest on small sums from day to day. The cousequence was that there were deposits in the aeotch banks to the amount of 33 millions sterling, bearing interest, whereas the currency was so economised by using cheques and keeping banking accounts, that the whol t s of the notes in circulation was barely three millions. They mist watched with the deepest interest the develop ment sec the same principle in England, and were anxious to avoid anything that should act in the way of obstruction Mr. P.l UNN consented to withdraw the motion, but The proposition then passed. The other duties in the Sable were agreed to without discussion. The resolution as to foreign bills of exchange was then prop .sed, viz : Foreign bill of exchange, drawn in, but payable out of, the United Kingdom, If drawn singly, and not in sets of more than two, the same duty as on au inland bill of the same amount and tenour. If drawn in sets of three or more, For every bill of each set, wietro the sum £ £a. d. payable thereby shall not exceed........ 25 0 0 1 Where it shall exceed 251. and not exceed 50 00 2 PP 50 PP 75 0 0 3 PP 75 PP 100 0 0 4 PP 100 PP 20) 0 0 8 PP 200 PP 300 0 1 4 PP 300 PP 400 0 1 4 PP 300 ~ 500 0 1 8 ~ 500 PP 750 0 2 6 ~ 750 ~ 1,000 0 3 4 PP 1 000 PP 1,500 0 5 0 PP 1,500 IP 2,000 0 6 8 2 000 PP 3,000 010 0 PP 3,0J0 4,000 013 4 ~ 4.000 and upwards 0 15 0 Mr. J. G. PHILLIMORE inqnired how it was intended to collect the revenue on foreign bills of exchange ? Mr. WILSON said the difficulty of collecting a stamp duty on foreign bills was, he believed, the only reason why, up to this time, it had not been imposed. With re gard to bills drawn in this country, that difficulty did not exist; but bills drawn in foreign countries, and requiring to be accepted here, it would have been inconvenient if the merchants receiving them had been ' compelled to take them to the Stamp-office to be stamped. In France, Bel gium, Holland, and other foreign countries, every bill drawn upon those countries must be taken to the Stamp office to be stamped with the government stamp, but it had always been the policy of this country not to inflict upon its merchants this inconvenience. The ingenious in vention of the adhesive stamp, however, removed the di fficulty, and the party receiving the bills, who would be always the party liable, might, when they came to his hands, affix the stamps, which would be prepared to corre spond with the rates mentioned in the schedule, and no inconvenience would be inflicted. Mr. T. HANKEY—When must the stamp be affixed— when it is presented for acceptance or when it is paid ? Mr. WILSON—It was originally proposed to adopt the same course which is put sued in France, in Belgium, and in Holland, and require the bill to be stamped previous to acceptance, but in consequenc e o f o bj ec ti ons ra i sed by my hon. friend, the member for South Lancashire, and others, that under particularcircumstances that would expose mer chants to some delay in presenting their bills for acceptance we have so drawn the resolution that the stamp may be affixed at any time before the bill is endorsed or passed away from the person who first receives it. Thus a person who receives a batch of bil s may present them for acceptance unstamped, but before he pays them away or passes them to his bankers the stamps must be affixed. sibil Mr. GLYN —Has the hon. gentleman considered the pos. ity of allowing Colonial bankers who draw largely bills (of exchange on this country, to compound for the stamp luty in the same way that the bankers in Ireland and Scotland are allowed to IhMr. WILSON -1 have coa°a arhesitation in saying that 7e . uleerttocues.onsiwe dersdthatsubject, for it h a s n ever b een su b have every disposition to carry out a gig TILE SUN, LONDON, SATTIMAY TIVENING, MAY 1,r4: did not think that 1 00,0001. lev'ed on the wealthy should stand in the way of the removal of a tax which was an impo4 on knowledge and enlightment. Mr. T. FfANKEY believed teat if the tax were pro p , sed it would be generally advantageous. He entirely agreed with the hon. member for the West Riding, and felt convinced that the proposed tax would be no impedi went in the way of banking. The amendment was withdrawn, and the resolutions were agreed to and reported to the house. Mr. J PHILLIMORE moved the second reading of the Chimney -sweepers Bill, sent down from the House of Loris. He oontended that nothing but ignorance and bigotry prevented the existing law being so successful in the country as it had been in London, nd justified the bill. which met the means whereby the law was evaded, by citing various cases of extreme cruelty practised to war is children of tender a e. The motion was seconded by Mr H. G. LIDDELL. Mr. FITZROY opposed the bill, which, whilst it would not afford a remedy for the evils suggested, introduced, he said, a novel, arbitrary, and despotic system, and would inflict the greatest injustice. He moved to defer the second reading for six months. The amendment was supported by Mr. Craufurd, and the second reading by Mr. Kinnaird and Mr. Ewart, who, however, objected to some of the details of the bill. Mr. 'ALPO LE strongly objected to the bill. Although he was anxious to put down the offences in question, he was adverse to a mode of legislation which woul i not affect the end in view, while it woulu interfere injuriously with legitimate trade. Sir T. ACLAND could not consent to throw out this bill, however imperfect it might be Mr. T. CHAMBERS obierveil that the wrong was fiat denied, but with the best intentions the bill failed to re medy it. Lord J. RUS TELL did not think it a reasonable mole of legislation, that because the law was violated and cruelty practised, therefore this bill should pass. If there was to be a bill on the subject,lt Should Isireffectual in punishing offenders, and should pat punish the innocent ; he did not believe, however, that this bill would answer either condi tion, and he should vote against the second reading. Sir B. Hall and Sir J. Shelley oppose I the bill, the second reading of which was supported by Mr. Keating. Upon a division, the amendment was carried by 112 to 39; so the bill was lost. PUBLIC STATUES BILL. On the motion for the second reading, Mr. WALPOLE remarked that the bill did not apply to the statues of several eminent members of th house. He perhaps ought not to wonder at the Government taking no interest in the statute Of .Lord George B-ntinck, but it was remarkable that they sh Puld•have . omitted the statues of Fox and Pitt. (Hear, hear.) Mr. LOWE repli e d that these statues were respectively the private property of he Duke of Portland, the Duke of Bedford, and the E.A.rl of Harewood. The bill was then - . - ead a second time. CRUELTY TO ANIMALS. Mr. AIULLINGS obtained leav e to bring in a bill to amend an act of the 12th. and 13th years of her present Majesty, for the more effectual prevention of cruelty to animals. FRIENDLY SOCIETIES RILL. Mr. 80141E11°N o,,veit to norninAte the select com mittee on the Friendly Societies Bil : Mr. &Aileron, Mr. Adderley Mr. Bonham Carter, Mr. Fitzroy Mr. Atherton, Mr. Mowbray, Mr. Foley, Mr. William Fitzgerald, Mr. Edward Egerton, Viscount Go leri , h, Mr. Hindley, Mr. Warner, Mr. Gregson, Mr. Wickham, and Mr. Evelyn Denison, wi h power to send for persons, papers, and re cords. and five to be the the quorum. Agreed to. ECCLESIASTICAL COURTS. Mr. R. PHILLIMORE ..btained leave to bring in a bill to alter and amend the mole of taking evidence in the ecclesiastical courts of England and Ireland. NEWSPAPERS. Sir J. SHELLEY moved for a return of the titles, names, and addre s ses o f p u bli s h ers, weight and date of registration of every registered newspaper, whereof a por tion is stated on the newspaper itself to be published with out stamps. Agreed to. EW . Mr. WILSON (forte Attor FOREST ney.General) obtained leave to bring in a bill for the settlement of claims upon and over the New Forest. The house rose at ten minutes to twelve o'clock. PARLIAMENTARY DIVISION. TELLERS Phi lim me. J. G ti. G. NOES-112. Atherton, W. Hall, Sir Benj twin Russell F. W. Baird, J. Ha.tle. i lex e Sa , dirs, G. Bal ock, , E. Henage, Geo. H. Sell .I, field, %V, kern s. T Herb rr, s Sc b 11. Capt. G. Harrington, Vist. 11e,ee, Lord A. Seymer, II It .s %i. Hut •h' E. m - Sept. ur, alt-, Lleut -Col. J. H. ', tot , s Shelley, Lord Itlan i, L. 111. Joll.tre, sir W. Smith 3I , - , 1r J. Hon ot m -c ar t er, J. Ken , ' iw, J. smith, R. Boyle, Lt -col. Lowe, It. Sm th, W. II ight, J. Niaeart ey, G. Som r.et, t'apt. E. fir ,, eki , hurst. J. Ikr .i 'min J. t-otheroo, TB , nee Lord E. 31 i11,,5, it, Spoootr. R. Butt, 1. Marti ~1. Starkie. Le G. ('eel , Lord Alass.y , W. Stratt, E. Ch Id, smith 3f all, E utton C. I Cobden It. Monet:. Viscount Taibot, C. Cock,:, T. S. Monsell, W. Theknesse, H. . Cols' 1 , . C. R. 3lodyn, E. Thoro. 1.. T. I Cratfurd, E. , I.J. It ow bra., J. Towns end rapt J, I Daniee, OA. S. 3 , 1 u I gs. J. Troll° e sirJ. iI Dune t. , , G. 3lundY. W. Vivian, H. 11. Egerton, NV. Al urrough, T. Waddington, Ff. Kazan, IV. Naler, J. IV, linl. .sir J. Feilden, If. .Nolh. F I/V a pole. y, :.1 Film -r, Sir E. Pa:to C. Waterpark, Lord IVI zroy, , 100. 11. Pa,et, Co dA. Wells, IV. Forteseue, C. Pech 11, -ir G. Whitevi , e, J. i Free-oun, Col. Perr ', Sir E. Whit mlre, R. Frewen C Ph li more, R. J. Wilk , n on, W. Gala - a n , Viscount Polon, .'. It illcoit, ES. Ga doer, R. Piikington, J. NI Ilson, T. leach, C Pr ee W. Woo I, Sir C. Georg.., .1. Rams-I. n, Sir J. Wo. dd, B. Gly,t, G. Meat' 10, 0, Gralstm, Sir J. Richer 'son, J. Greene, Capt. John 1t. ,,, aate1t...1. t4regson, samuel Rim 11, Lord J. Gwyn, Howel Itust•ed, F. C TEL LEAS, Ranter, W. Musgrave. Earl of THE PROPOSED WESTMINSTER BRIDGE.—The pro posed iron bridge at WeAminster, about to be constructed under the direction of Mr. Thomas Page, engineer, is Gothic in design, to accord with the Houses of Parlia ment, and consists of seven openings. The first arch on each side is 95 feet in span, with a rise of 16 feet from Trinity datum ; the second, 105 feet, with rise of 17 feet 6 inches ; the third, 115 feet 3 inches, with rise of 19 feet ; and the fourth, or centre arch, is 121 feet in span, with a rise of 20 feet. The low-water line is 18 feet below Trinity datum. On the Surrey side there are also two small land arches. Including these, the whole length of the bridge may be called 914 feet. The width of the br i dge will be 85 feet. including the parapet on each side:"`lii the construction of the foundations the engineer prop.ses to avoid the use of caissons. Screw piles will be driven at intervals of 5 feet from centre to centre, to form the outer line of each pier ; iron sheathing will be introduced between these to make an inclosure, and the loose ground is then to be dredged out front within it. Timber piles are then to be driven in over the area so enclosed at in- Let vala of 3 feet one way and 4 feet the other from centre to centre, and concrete wilt be filled in between them. On the top will be placed two layers of 6-inch landin g s amid granite slabs, and on these will be built the pier, rising 2 feet above Trinity datum, to receive the iron superstructure. The headway in centre opening. 20 feet, will be about 5 feet less than in centre opening of the present bridge, and the roadway, nearly level, will be 10 feet lower. The new bridge will occupy some of the site of the old bridge, and as it is proposed to use the latter during the construction of the new bridge, part of the width of the latter will be put up first, and this will be made fit for teinpirary use before the old construction is taken away and the remainder of the new work put up. Our readers will remember that the tenders varied from 305,000/. to 201,0001. for which the briilLfe is to be built by Messrs. Mare. The con. tract fir the supply of a I the gr.nite required has bee❑ taken by the Cheesewring Company. We content our selves with describing the structure, and placing correct information before our readers. It is necessady, how. ever, we should say, much surprise is expressed that arches of larger span have not been a ;opted.— the Builder [A WERT! SEM E N T.] —Du Barry's Delicious Revalenta Arabica Food invariably restores health, without medicine, inconvenience, or expense, 89 it saves 50 times its cost in other remedies. We extract a few out 50,000 testi monials of cures, which had resisted all medicines. Care No. 180. —" Twenty-five years' nervousness, constipation, indigestion, and debility, from which I had suffered great misery, and which no medicine could remove or relieve, have been effectually cured by Du Barry's food in a very short time.— W. B. Reeve, Pool Anthony, Tiverton." Cure No. 4,208.--" Eight years' dyspepsia, nervousness, debility, with cramps, spasms and nausea, have been effectually removed by Du Barry's delicious food in a very short time.—Rev. John W. Maven, Ridlin,gton Rectory, Norfolk.' Cure No. 1,781---" Not expected to live six days longer. I was cured by Du Barry's admirable food. —Magdalena Purvis, Moffatt, S co tl an d . " C ure No. 51,416. —" Fifty years' indescribable agony from dyspepsia, nervousness, .asthma, cough, cons ti pat i on, flatulency, spasms, sickness at stomach and votnitings, have been removed by D u B arry ' s excellent. Food.—Maria Jolly, Wortham, Liug, near Diss, Norfolk." Cure No 3,900. " Thirteen years cough, indigestion, and general debility have been removed by Du Barry's excellent Food. —James Potter, Athol-street, Perth." Cure No. 81.--" Twenty years' liver complaint, with disorders of the stomach and nerves, have been perfectly cured by Du Barry's Revalenta Arabica. Andrew Frazer, Haddington, East Lothian." " Trevagler, Gulval, near Penzance. Feb. 20th, 1851.—Eighteen years' nervous debility, violent palpitation of the heart, throb- bing of the temples, violent pains in the left side and back, shortness of breath, conchs, numbess of the extremities, cramps, spasms, flatulency, retching, and such general weakness, th a t I was 'constautty fearful of falling when on my legs ; all these symptoms have been removed by Du Barry's excellent Food.—Mary Gilbert."—ln canisters, suitably packed for all climates, and with full instructions 11b., 2s. 21b., 4s. 6d .; 51b., lls. ; 121 b., 225. ; super-refined, 11b., 6s. ; 21b., 1 is. ; slb., 225. ; 101 b., 335. The 101 b. and 121 b., carriage free, on post office order . Barry du B arry and Co., 77, Regent-street, London ; Fortnum, Mason, and Co., purvey ors to her Majesty, Pic cadilly; also at 68, Corn ill; 60, Gracechurch-street 330 and- 451, Strand, 63 and 150, Oxford-street; 55, Charing-oroel; 4, Chespaide. HOUSE OF: CONIMONS— MAY 19. CHIMNEY SWEEPE:tS BILL. Order for second reading 'earl. Motbn made, and ques tion proposed, "That the bill be now read a second time." Amendment proposed, to leave out the word " now," and at the end of the question to add the words " upon t is day six months." Question put, "That the word ' now' stand part of the questiun." The house divided—Ayes, 39; Noes, 112. A Y E . ;--39. Ac'and, Sir T, Gnolmal, Sir G. Pleeft, F. And,-son, f 4 ir J. Hadfield George tbibarte4. T. Rea. h , ir If. lIa•ol,•, +r. het. Nherid n, It. Bowyer. G. H n,l er, C. Tyl..r. Sir G. Brady. J. Hu4' , e-t, W. V , ln-e..T. Itrotherton, J. Itf.tha n, lt. Na tditrton. D Brow , 11. Keating', 11. whi , hre.ni. S ('h isty, Samuel K..nnedv, t'. Will•amti. W. Cli,e, It. Ker, D. Wynne, W. I 'ro.-ley, F. lit•lnaird, A. Dunl-p. A. maet;regor Jas. F.‘a art, W. Ma•:ulie. J. F. Fitz erald.Lt •G.Sir J 'lie e I, Dr. W. Fors'er, f, Morris D. Goderien, Viscount Peto, S LONDON GAZ ;TTE OF LAST N-1611.77. DIVIDENDS DECLARED. Stephen Scorey, late of Melcotobe Regis, Dorsetshire, baker, a dividend of Is. 4i I. in the pound. payable at 41, East-street, Weymouth, on and after May 22. James Winans, late of Bishop Auckland, Durham, grocer, a dividend of 21. i❑ the pound, payable by G. Marley, of Bishop Auckland, Durham, on and after May 22. DIVIDENDS TO BE DECLARED. Henry Brown and James Coombs, of Windsor, Berk shire, bankers, June 9—Duncan Mearns Maitland, of Finchley, Middlesex, wine merchant, June 10 —John Col lins, of Beecles, Suffolk, plumber, June 10—William Thomas Hannam, of Brighton, wine merchant, June 10— James Gummery, of Kidderminster, Worcestershire, drug gist, June 12—Thomas Core, of Stamford, Lincolnshire, inn-keeper, Jan 9—Nicholas Crook, of Preston, L'incashire, tailor, June 16—James Kinder, of Manchester, cotton ina , nafac+urer, June 2:—Edward Steele, of Manshester, grocer, June 23—William Falla, of Hulme, Lancashire, builder, June 14—'Thomas Cartwright, of Manchester, toy merchant, June 23—John Oyston, of Wakefield, York. shire, linen draper, June 9—William Marshal, of South Shield, Durham, shipowner, June 16—Edward Emerson and Barnabas Fen wich, of Stella, Durham, an I Newcastle npon-Tyne, iron founders, June 13—George Turnbull, of Coxhoe, Durham, diaper, June 16- John Strachan, of Newcastle-upon-Tyne, common brewer June 16. CERTIFICATES TO BE GRANTED. John Lyons, of 1, Alie-place, Great Alie-street, Good inan's-fiel is, and 9, ninories, packing case manufacturer, June I3—Peter Emery, of Brighton, licensed victualler, June 10 —William Livesey, of I3A, St. Alban's-terrace, Vauxhall-bridge-road, Westminster, smith, June 10— Thfnnas Young, of North Shields and flovvden Pans, Northumberland, ship builder, June 13—William Clarke and Thomas Bou!ton, of Mtrichester, check manufacturers, June 14—Joseph Ellis, of Ardveick, Lancashire, juLer, June 15. INSOLVENT PETITIONERS, William Dodson, sen., of Liverpool, out of business— Thomas Abbott, of Watlington, Oxfordshire, corn dealer John Hooper, of Doildinghurst, Essex, grocer Thomas Farrar, of Halifax, Yorkshire, book-keeper George Claridge War, of Great Grimsby, Lincoln shire, dealer in soap—Geor g e Cox, of Ply mou th, h o t e l waiter—William Taylor, of Macclesfield, Cheshire ' silk nrinufacturer Robert Robi nson , o f Ski r l aug h , Yorkshire, tailor—Jane Swallow, of Lincoln, dealer in furniture— Richard Whitford, of Groat Hampton, Worcestershire, artist—Francis Martin, of Sleaford, Lincolnshire, out of business. PARTNERSHIPS DISSOLVED. P3 D — o j rkin li g tirephrey ro a l l! i l i L a a m ni li bea r , Y Millar booksellers-David 4 ud William Field, Sharpeo of a ß n , d l3 C ri y d r g u e s . Thu Humphrey, o f Surre y, and Thomas of w lC a e s ighley m , r Y h o r r e k y s , hir f e, E b i r m i ( c i k tn in a s i k ll e i illinreedh,Hmos(e)dpainuitluGbeersor_geoTeohrogineaNs Newton b - f u .. . i tch em ers na - n S t a .p ia k h co M , a o n f d Bh'etfie Lawrencehl Duckworth whites lnitil 8 -j ßriggs, ohn is lingden, Lancashire, ironfounders-John Coles, N e ß w e t a o p n , and John Enoek (deceased), of Great Kin t () J o f o n h: ando Holt, , Thomas Benjamin g neWaGraiffriwffiincksnire, millers-John Roth well, John Grundy, Richard Rothtvell, and Thomas Woolner, of Littlefield and Manch:tater. Lancashire, cotton spinners (so far as regards Thomas Woolner)-John Glegg, of Barkisland, and Samuel Stott, of Stainland, Yorkshire, woollen manufac turers-Win. Downing Bruce and Joseph Shiptou, of 5, Catherine-street, Stran,i, newspaper proprietors - John Cooper and Joseph Viekers, of 52, 53, and 54, Alderman. bury, warehousemen -Thomas Hill and Stephen Moore, of Brent w od and Shen field, Essex, brewers -Thomas Winter and Win. Thompson. of Upper North-place, Gray's inn-road, and of Britwell Prior, Oxfordshire, soap ina.nu factorers-Shallet Da e and J. B. Mathews, of 38, Corn hill ship-brokers-William Scott - and Webster Simpson (deceased), of 73, Great Tower-street, colonial brokers- John Lord and Richard Thomas, of the Forest of Pendle ? Lancashire, cotton manufacturers - Edward Frederick Browne and Edward Lumley, of 4, Brown low-street, Holborn, bo oksellers -William Hard wan, Jas. Dug !ale, and Wilfred Preston (deceased), of Faruworth, La cashire, spindle-makers (so far as regards Wilfred Pres ton) -Thomas Roper and John Moore Roper, of Falcon square, druggists - William Heath, Henry Brougham Heath, and Josiah Heath (deceased), of Warrington, Lan cashire, ironmongers -John Smith, William Smith, and John Holmes, of Collyhurst, Lancashire, engine-makers (so far as regards John Holmes)-George Dawkins and James Dawkins, of Ringwood, Southampton, currier'-Joseph Addison and John Bishop, of Stafford, =Lister'. SCOTCH SEQUESTRATION. Robert Reid, baker, Denny. 36th Foot—Stephen Massett Webb, M.D., to be Assist ant-Surgeon, vice Dowding, promoted on the Staff, May 19. 78th Foot—Captain John Henderson, from half-pay Ceylon Rifle Regiment, to be Captain, vice Brevet-Lieu tenant-Colonel W. M. G. McMurdo, who retires upon half pay, May 19. 91st Foot—Ensign Henry Wood to be Lieutenant, by purchase, vice Gordon, promoted.; Joun Edward Burton, Gent., to be Ensign, by pui.chase, vice Wood; Lieutenant William Squid to be Adjutant, vice W. G. C. Gordon, who resigns the apoointment, - May 19. 97th Foot—Allen Bryson, M.D., to be Assistant-Sur. geon, May 19. 98th Foot—Elwyn Frederick Temple, Gent., to be En sign, by pur c h ase , v i ce R aper, promoted, Mayl9. HosnTaL STAFF.—Surgeon James Brown Gibson, M.D., from he 17th Light Dragoons , to be Staff-S urgeon of the First Cl ass • Assistant Surgeon Willi on Mill s Dowd ing, from th e 36th Foot, to he Staff-Surgeon of the Second Class, vice Massy, appointed to the 17th Light Dragoons, May 19. MEMORANDUM --The Local Commission of Brevet Major George Balfour, of the Madras A rtiilery, E Lst India Com pany's Service. has been antedatel to the 27th March, 1844. The Local Commission of Brev.-1-Major William Maunsell Gabbett, of the Madras Artillery. East India Company's Service, has been antedated to Ist May, 1849. COMMISSIONS SIGNED BY LORD LIEUTENANTS. Royal South Gloucester Light Infantry Regiment of Militia.—hamlet %Yw. Millett the younger, Gent., to be Ensign, May 16. King's Own Light Infantry Regiment of Militia—Lieu tenant Charles Fishlake Candy t be Captain, vice Bailey, who retires, retaining his rank; Ensign Samuel Jones Remnant to be Lieutenant, vice Cundy, promoted ; Peter Wells, Gent., to be Ensign, vice Remnant, promoted. North York Rifle Regiment of Militia—John Sherlock, Gent., to be Second Lieutenant. May 12. Ist or Western Norfolk Regiment of Militia—Major Hambleton Francis Custance to be Lieutenant-Colonel, vice Nelthorpe, deceased ; Captain Charles Bedingfield to be Major, vice Custance, promoted, May Li. Radborne Troop of Derbyshire Yeomanry Cavalry— Childers Charles Radford, Gent., to be Lieutenant, Mayls. Royal Ist Devon Regiment of Yeomanry Cavalry— Thomas Holdsworth Newman to be Lieutenant, vice Kekewich, resigned, April 6. (This article is substituted for that which appeared in the Gazette of Tuesday last.) East' Kent Regiment of Mounted Rifles—Charles Wheler Wheler, Gent., to be Cornet, May 9. The Lord Chancellor has appointed the following gentle men to be Commissioners for administering oaths in the High Court of Chancery William Bush Cooper, Verulam-buildings, Gray's-inn. Netbaneel Lindo, King's Arms-yard. John George Bonner, London-street, City. Henry Hill, Bury-court, St. Mary Axe. Henry Hawke, Sheffield. George Page, Birmingham. Richard Stevens, Witham, Essex. BANKRUPTS. Frances Fanny Nevett anti John Finlayson, brass founders and engineers, HattiTstead-road, to surrender, May 30, at twelve. and June 27, at eleven, at the Court of Bankruptcy. B&1, official assignee, Coleman-street-build- ings ; Lewis, Ely-place. Sir Evau Mackenzie, baronet, Robrt Cameron, and James Holmes Boyle, merchants, St. Helen's-place, May 30, at one, and June 27, at twelve, at the Court of Bank , ruptcy. Bell, official assignee, Coletnan-street-buildings; Marten, Thomas, and Hollaws, Mincing-lane. Henry Season Clropion, ship anti insurance broker, Austin Friars, May 30. at half-past eleven, and June 29, at half-past twelve, at the Court o f B an k ruptcy. Johnson, official assignee, Basinghall-st r e e t ; Hillyer and Feuwick, Fenchurch-street. Charles I igalbe, builder, Plymouth, June 12, and July 10, at eleven, at the Exeter Distr.ct Cott. t. Hirtz official ..ssi.znee, Exeter ; Edmonds and Sons, Plymouth ; :-it„ogdon, Exeter. John Wilson, corn aul coal dealer, Barking, June 6 anti July 3, at one, at the Court of Bankruptcy. Etwards, official assignee, Sambrook-court; Witkinson, Gurney, and Stevens _Nicholas-lane; Surri lge and Franci , Rumford. Benjamin Redfern, stone mason and contractor, Man chester, May 29 and June 19, at twelve, at the Manchester District Court. Pratt, official assignee, Manchester; Row ley and Son, Manchester. Fre. lerick Dimstiale, dealer in iron, Coleman-street, Lon. don, May 30, at twelve, and July 5, at one, at the Court of Bankruptcy. Graham, official assignee; Reed, Lang ford, and Marsden, London. Lewis Benjamin, jeweller, Princes-street, Leicester. square, May 27, at half-past eleven, and July 1, at twelve, at the Court of Bankruptcy. Nicholson, official assignee, Basinghar-street ; Utton, Noble-street, Cheapside. Hugh Eldrid, grocer, Witney, May 30, at half-past two, anti June 3, at two, at the Court of Bankruptcy. Lee, official assignee, Moorgate-street; Skyuner, Coleman street. Samuel Boultun and John Swindells, spelter manufac turers anti cement makers, June 1, and July 6. at eleven, at the Liverpooi District Court Turner, official assignee, Liverpool; Paterson, Liverpool. Charles Smith, coffeehouse-keeper. Air street, Regent street, May 27, at eleven, and June 30, at half-past eleven, at the Court of Bankruptcy, Canaan, official assignee, Alderman bury ; Hardy, Lincoln's-inn -fields. ST. JAMES'S PALACE, MAT 19. The Queen has been pleased to appoint Anne, Duchess of Athole, to be one of the Ladiss of the Bedchamber in Ordinary to her Majesty, in the room of Anne, Countess of Charlemont, resign() I. LETTERS FOR TURKEY AND THE BLACK SEA. The Gazette of this evening contains a Treasury Warrant, stating that on letters posted in or addressed to any part of the United Kingdom, and sent from or to any commis sioned or non-commissioned officer, there shall be charged and taken, in lieu of any rates of postage now payable by law on such letters, an uniform rate of one penny. WAR-OFFICE, MAY 19. 3d Regiment of Dragoon Guards—Cornet Arundel' Neave to be Lieutenant, by purchase, vice Wright, who retires. May 19. 6th Regiment of Dragoons—John Baillie Baillie, Gent., to he Cornet, by purchase, vice Ste wart, promoted, May 19. 16th Regiment of Light Dragoons—Captain William Thomas Dickson to be Major, by purchase, vice Allen, who retires ; Lieutenant Julius Alexander Sartoris to be Cap tain, by purchase, vice Dickson ; Cornet James Christine Hart to be Lieutenant, by purchase, vice Sartoris, May 19. 17th Light Dragoons—Staff-Surge on of the Second Class, Hampden Hugh Massy, M.D., to be Surgeon, vice Gibson, promoted on the Staff, May 19. Scots Fusilier Guards, Henry Turner, Gent., to be As sistant-surgeon, May 19. sth Regiment of Foot—Ensign William Raymond Ximenes to be Lieutenant, without purchase, vice Bage nail, deceased, May 25. 12th Foot—M.dor Thomas Brooke to be Lieutenant- Colonel, by purchase, vice St. Maur, who retires ; Captain John Francis Kew pt to be Major, by purchase, vice Br o il e ; Lieutenant Thomas George Vereker to I,e Captain, by pur chase, v ce Kempt ; Ensign Morley Caulfield Saunders to be Lieutenant, by purchase, vice Vereker; Coningsby Michael Harwar. 1, Gent., to be Ensign, by purchase, vice Saunders, May 19. 27th Foot —Thomas Stephenson Teevan, Gent., to be Assistant-Surgeou, vice Irwin, promoted in the 80th Foot, May 19. BANK OF An Arcount pur.turit to alt. Act the week ending on 4aturria IStiCTS .£ Notes issued .... ... 25,857. ENGLAND. 7'h and Bth Victoria, cap 1 13, ty the 13t , day of Xay, 1854. .ARTAIENT , loyernment debt.... Other Reeu ritlen (lold coin +lnd bullion •sivor bul ii,nls,too 2,984,900 11,857,270 425,1157,270 Z 25, er.857,270 Dt. Dated the 18th day of Kay, MARSHALL, Chief Cashi BANKING DBPARTMENT. Proprietors' capital .. 14.553,000 Rest .. •• • • . 3,214,997 Public deposits (in cluding Exchequer, Commissioners of National I)ebt, Sav ing's Banks. and Dividend Accounts) 2,743,437 Other &post s ...• 10,587,010 Seven Day and other Bllls ........ •• • . 1.111,563 Government sectiritieB (includg,i)ead weight Annuity) • • I I 625,492 Other securities . . 15,144,039 N tes .. • 4,7 3,280 Gold and silver coin.. 742,093 £32,214,907 432,214,907 '. MARSIIALL, Chief Cashier. Dated the 18th day of May, 1g54 PRICE OF SUGAR. The average pri.e of Brown or Muscovado Sugar, computed from the returns made in the week ending the 16th day of May, 1851, is 245. 41. per hundr -liveight, exclusive of the duties of Customs paid or p yabl: thereon on the int. porta.tion thereof into Great Britain. SHIPPINU INPELLIGENCLL CUSTOM-HOUSE, MAY 19. ENTERED INWARDS. -Thu Caroline Matilda, from Ham , burgh ; Adretto, Odessa ; Frau Margaretha, Carolinen siel , Johanna, Emden ; Hoffnung. Hooksiel ; Die Liebe, Hoyer; Sophia, Landscrona ; Flartnonie. Leer; Harmina, Emden ; Johannis, Dantzic ; Frederic August, Grossen siel ; Lenee, Twining; Anne Margaretha, Hoyer; Sapp., Viper, Worcum ; Cornelia, do. ; Peggy, Dantzic ; Jason, Drotitheitn ; Aut*gehende Sonne, Sudwesthorn ; Aurora Bogense ; British Tar, Canton and Hong Kong. ENTERED OUTWARDS FOR LOADING.—The Confiance, for Adelaide ; Challenger, Sydney ; Victor, Stockholm ; Druid, San Francisco; Cathariv a , Rio Grande; Pudsey Dawson, N ew Z ealand ; Brazilian Packet, Gibraltar. CLEARED OUTWARDS WITH CARGO.—The Julie, for Stettin ; Louisiana, Bremen ; Maria, Stralsund; Rhoda, Constantinopl e • Forerunn er , Af r i ca ; Maranin, Calcutta; Commodore, RIO Janeiro ; Kennett Kingford, Port au Prince ; Nassau, Singapore ; Heregano, Barbadoes ; Zephyr, Demerara ; Comet, Madeira. BOSTON. May I.—A ship orabout 500 tons, hailing from Boston, with a broad white streak and painted port, was seen on shore, about five miles short of the three lights, Cape Cod, apparently but a short time on shore, and the sea breaking heavily over her, by the Wilmington (s.), ar• rived at B iston, from Wilmington, N.C. CHitISTIANSAND, May G.—Besides the Russian beg which put into Ny Hedesund (the P trioten before reported) with an English prize crew on board, another Russian vessel, with a prize crew on board, has put into Udoe on account of contrary winds. ANrWEeiP, May 18.—The Daniel, Antwerp to Constan• tinople, which put into Malta, May —, was making water. The Arabia, Bahia to Liverpool, was on shore, and ex pected to become a wreck at the Rio San Francisco, 15 leagues north of Maroitn, on the 1.• th of April. A water logged dismasted B. itish vessel, laden with lumbe-, with a figure-head representing a portly-looking middle-aged man, the name rubbed out, only three letters being discernible, near the end of the name " ton," port hailing from Whitehaven, letters, though partly scraped out, are quite clear, has been towed into Porto Novo, in Lanzota, previously to the 27th of April, by the San Nicoles, Spanish barque. VESSELS SPOKEN WITH. The Bangalore Iship), for Barbadoes, April 16, lat. 18 N., long. 38 W. The Senator, Liverpool to Quebec, 16 days out, lat. 45 N., long. 43 W. The Urvine, Java to Amsterdam, April 6, lat. 3 S., long. 8 W. The Elizabeth Holderness, let. 45 N., long. 32 W. The Colga, London to Australia, April 13, lat. 3 N., long. 20 W. Canada (s), same day, bound west. The Nautilus, Liverpool to Melbourne, April 5, lat. 15 N., long. 25 W. The Augusta (brig), of and from Liverpool, for New foundland, May 4, let. 45 N., long. 4(.; W. The Witch of the Wave, of Tynemouth, May 6, lat. 48 N., long. 39 W. COUNTRY _MARKE2'S. COURSE OF EXCHANGE-YESTERDAY. Amsterdam., . • II I 4 Gibraltar Ditto, three months •• 11 I 6 ••eghortl •• •• •• •••••• •.30 M ARotterdam ......•• I !tit" Genoa ................ 25 52% ttrntwerp •• ..•• ...• • a • • • 25 22% 11 Hall •••••••• • • • • • • •• tlaussels .............. 25 2,% Venice ................ kltrnbur,o •• • • •••• .. 13 6 N tildes .••••••• •• • • • • • 41% ona .....••• ........ Palermo .............. 6 Parts • • •• 24 97% vlessina 126% Ditto, three m ont h s .• 25 30 I' isboit ..........•• •• •• larseilles.„..... •• •• 25 324, , iporto 53% Bourdeaux , Janeiro ............ Franktort-on .... 118% 'tuenos Ayre5.......... Berlin . .............. New York, 80 days' sigh' Viena ..•• ...... 1t 55 Phlla,telphla .......... Trieste ....... ........ .3 55 or or Km.mots. Pea or. Pet ..•...... tc ) o rt re u ta g n ai T ,io lt i l d ilLl i t n krs .. 411 0 7 •• .. 0 5 OX C adlz••••••••••••••• ••• b 0.4 'rexican Dollars sew Dollar,. Seville .. h4r, •..... 0 0 0 [ADVERTISEMENT.]—The Earl of Aldborough and Holloway's Pills.—An astounding cure by this ►niracu loua medicine after every other means bad failed. See extract from his lordship's letter, dated " Villa Messina, Legthorti, Feb. 21, 1845. To Professor Holloway. Sir—l beg to acquaint you that your pills have effected a cure of a disorder in my liver and stomach, which all the most eminent of the faculty at home and all over the emitiiient had not been able to effect —nay, not even the waters of Girlsbad or Marienbad. (Signed) Ald borough." These wonderful pills will cure any disorders of the liver or stomach.—Sold (also Holloway's oint ment) at Professor Holloway's Establishment, 244, Strand, London, and by all medicine-venders through out the world. B 1 R T 11 S. On the 18th inst., at Blackheath, Mrs. George Brockel bank, of twins —son and daughter. On the 17th inst., Mrs. K. Wilhelm, 14, Poultry, City, of a daughter. On the 17th inst , at Croydon, the wife of M.r, W. s. Mastertnan, of a daughter. On the 17th lost, at Nottingham-place, Regent's -park, the wife of G. H. Brooks, Esq., of Doctors'-commons, of a daughter. MA RRIED. On the 18th inst., at St. Geo.ge's, Aanover•sgnare, the Rev. C. C. Barnard, son of the Rev. 0. 3. B arnar d , o f Bigby. in the county of Lincoln, to Charlotte Alington, only daughter of Henry A. Pye, Esq., of Louth, in the same county. DIED. On the 17th inst., at Budleigh Salterton, Frances Lucy, daughter of W. Peters, of Harefield-house Devon. On the 16th inst., M r. Ri c h ard Saxby, of 19A, Spencer street, Canonbury-square, Llington, aged 31. On the 16th inst., at Auteuil, near Paris, Mary, the wife of John Hadwen Wheelwr;ght, Esq., and eldest daughter of Clarkson Stanfield, Esq., R A. On the lqh inst , at 7, Regent-terrace, Commercial road, and of 37, Mincing-lane, Marianne, wife of Wm. Scott, Esq. L JSDON : Printed and Published by MU ti,DO YO Ul\ G of No. 112, Strand, Printer, at The Sun Office, No. IL, Strand, in the Precinct of the Savoy, in the county of Iliddlem, Saturday, ItLay 20, 1864, LIVERPOOL, MAY 19. There was not so good an atten.lance this morning, but we had a strong speculative inquiry. The trade in wheat and flour at an advance of 2d to 3d per bushel on wheat, alai 6d to is tad per bArrel on flour. Indian corn at an improvement of about is per qr. Oatmeal brought full prices, but oats a slow sale. WAFIE 19. The supply of wheat from LD— the M agri AY cultural districts is limited, but a fair show of foreign. All fresh qualities 2s per qr. dearer, but a liinited demand fur chambered par cels. Bailey without change. The same remark applies to all other articles. EE 19. CORN.--In our market E wheat ß—MAY way be quoted from 10$ 01 to 1. - is 9d. Malting barley, 5s 0.1 to 5s 6d ; grinding do., Os Od to Os 0.1. Oats, 3s 'd to 3s 10d. Beans, Os Od to Os Od. Peas, 00a lid to 00s Od. CATTLE. —Prime beef, los 6.1 per score ; cows and calves, 141. to 17E. ; butchers' calves, 5d to Od per lb., reariu calves 00 0 t o O s eac h . Sheep, 50 to (1. Lambs, 6.1 to 7d per lb. Store hogs, large size, 40s to 70s each 00s to ,0$ ; small, 15s to 255. Rough fat, Sid per lb. Pork carcases from 9s 6,1 to lOs al per score. FLOUR. -Fine, 62s Od to 03401 ; seconds, 60$ Od to 618 Od per sack. INVERNESS. —MAT 16. Conx.,—Wheat, white, I.er qr., 74e 0,1 to 76s Oil. Bar. ley, chevalier, 353 at to 36-; 0 l; ditto, common, 34s Od to 35s d. Oats, 318 0(1 to 37s 01. MEAL.--Oatmeal, per imp. boll 29s Od to 30s Od ; ditto second, 00s Od to Os 0(1; barleymeal, 17s 0,1 to Os Od ; peasemeal, 178 0,1 to Os Od ; bran, per stone, Os 7d to Os Od Ist flour, per 2801 b, 54s 0,1 to 56s Od ; 2,1 ditto, 47s 0,1 to 49s Od ; oatmeal, best, per st. of 141 b imperial 2s 10 I to 3s at ; ditto second, O s Od t o O s Od ; barleymeal is 9(1 to is 10(1; peasemeal, is lidto Os ; Ist flour, 2s 9d cash, 3s Od credit; 2d ditto, 2s 3d cash, 2s 7d credit. BRISTOL SUGAR —MAY 19. For grocery descriptions there has been a very good de mand this week, and a fair amount of business transacted at a❑ improvement in prices equal to the increase in the duty. Refiner s ' produce of all descriptions has been in good demand, and prices have advanced fully is 9d to 2i per cwt. on the rates current ten days since. COAL MARKET. —MAY 13. Prices of Coal per ton at the close of the market : d. . Wallsend, &o. Buddle W. Hartley 2l ii Buruhopo l6 3 Haswell 19 3 flolywell ..... .. ..... ........18 3 Lain btou North Percy Hartley _lB 0 Peusher . l7 9 Old Adairs 16 3 Plummer lB 6 Redheugh Main 16 0 Russell's Ffetton 'lB 9 Tantield Moor l7 9 South Hetton 19 0 Tanfleld Moor Butes 17 9 Stewart's Walker Primrose .........16 3 Whitwell l7 6 Denison l7 6 Wallsend, &c. Heugh Hall 18 0 tiedley Johnson l7 0 l South Hartlepool ..... ...18 6 Riddell l7 6Tees l9 3 Eden Main 18 3 Adelaide Tees lB 9 Belmont 18 ' Derwentwater Hartley. 21 0 Braddyll lB 9 Grey's W es t H artley ....2J 6 Hetton nr Tau; E Saturda, Stalls, i, till 4 ; al May 22, In Aid o Wives of the 2, Splendid Concert rivalled 'Various Explosi by Soutl The s,E KAL, to th 4 of the the pl in a LECTt Dill "Ito, o'cloc DEC , LECTE EL El sunk Open Chlldre ll` a.nnoun next, tt Postpoi dates s ST. A Juni $OU\ Wee T ] The tbm Of ~~ Jam oAr T 1 at the ~~ T Yea for Thi Pur It anc