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

but to malt. Why should the duty on malt be continued for a year after ace had been roclaimed. M r . GOULBU pe RN said the p same principle was appli cable to spirits and malt • they were Excise duties, and when you repealed such duties, you must either repay the duty paid by the trade on their stock in hand or else give them time to dispose of it.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 passed as it now stood there might be no time al lowed to the maltster to deal with his stock in hand. 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 ss should cease oq ,the quarter-day next, ensuing after six months after th rtification of peace." At the close of . a war there was e 'ste a neralty the heaviest expenditure, espe eially in paying off shins. Mr. LABOUCHERE said it would be best to leave the matter to the' consideration of the Government, but he thought that the words six months after the conclusion of pesce•would be sufficient. Mn BASS said that the sth July was the most conve nient day fur the duty to begin or terminate. T he Govern ment would get little or n othin g by the tax in the next "six months, as the malting gees= way over. Mr. DISRAELI was Bonito hear that the Government would receive so small -an amount of this duty in the next six months ; for, when he proposed to postpone the con siderationw t hought ulwould (Hear, it svae said hear.)t h a H t i e t theak e of the question , and the clause a difference of 25- J ,OOO/ • point under discus sion required inquiry, had better be postponed. Sir J. SHELLEY had a suggestion to niskewhich would relieve the farmers and barley growers from a great grievance, and increase the duty derived from malt. By the Excise regulations barley was only allowed to be in what was calle d the stee p for 48 hours, and it was only the best quality of barley produced in superior l an d lik e th a t in Norfolk, that in that time could become malt. In his land he had had only three instances in which any barley O ti t i s bao paiui 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 250,000 t. 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 250,0004 After a short conversation, Mr., WILSON urged that, notwithstanding all that had been laid, it' 'would be bettor to retain the words in the clause, as 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 " sth of July after the conclusion of peace," and the clause as amended agreed to. The remaining clauses were agreed to. On 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 did not 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 Viet., 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 eugar, or sugar ren- & d, tiered by any process equal in quality thereto (except • as hereinafter mentioned), for every cwt. White clayed sugar, or sugar rendered by any pro • °eels equal iu quality to white clayed, not being re lined or equal in quality to refined, for every cwt . Yellow Muscovado and brown clayed. sugar, or ; e 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 l2 0 - - Brows Muscovado, or any other sugar, not being equal in quality to yellow Muscovado or brown clayed . sugar, according to a standard to be furnished by the Treasury, for every cwt ll 0 •. • Molasses, for every cwt 4 6 2. That the duty of 17s. 4d. (with i 5 per cent thereon) • for every cwt. now payable on candy, brown and white, re fined 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 16s. 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 o 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 arid thoroughly dried in the stove, and being of an uniform whiteness throughout, or such sugar pounded, crushed, or broken, or sugar candv, the cwt Upon baetard or refined sugar, broken in pieces, or beineaarolind or powdered sugar, or such sugar pounded, or. crushed or broken, for every cwt ll 0 . He said after the explanations which had been already given by the Chancellor of the Exchequer, it was unneces sary for him, to enter at any length into the changes pro posed unless ho were asked for explanations. It was ne cessary for hien 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 Darcy. - At the present moment the duty on ordinary sugar used for refining was 14s. Ild. and a fraction, and by the act it would be reduced on the sth July t0.12e. Now the English refiners could not by possibility avail themselves of the re duction 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 refined 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 had 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 market, in consequence of the disability, if he might use the term, under which the British refiner would be placed for the period ho had named, ordered a considerable quantity of sugar from abroad 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 tbe 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 matter 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 shown 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 circumstances of the case than would fairly cover the British refiner from the competition to which he would be subject, there would be no objection to consider ' ' ' that point also. In passing these resolutions to-night the house in no way foreclosed itself from any further consi •deration of the point. They could consider any represen tation of the parties interested, their only desire being to . do that which was fair to all parties in this complicated subject. Mr. MOFFAT complained that they were going back to the old system of ad valorem. duties, which was fraught faith. witteinjuatice. The resolutions also involved a breach of felt at the, comuca, "' Mr J . Plr-TaIGTON expressed the great satisfaction he 34/011 Government , be lieved to had made, which he hadaeses ,e . made on the strictest principle of justice. He had =Z . :t i l e:l 4. v % if there was any Subject on which he . but it seemed he e, it was, the sugar duties—(laughter)— Government hail was mistaken ' • band. The He was glad to find that West India interest by gie injustice inflicted on the ( I . the prohibition of refining their . sugar in Sfferential duty between 12s. and - lls. in an equivaleat for the Mr. THORNgLy. said the power of refining in bowl. so many different duties on differentfficulty he felt was having . • quence,of which would be, that duties e e q ualhi e s ; the cense - differently in the'varions poets. would be levied Mr. DUNLOP thought that if the resolutio - in their present shape the arrange ele ae newerepassed regarding molasses and the drawback would give great diseatisfaction b • bad perfect confidence that they would be fairl ; et he . sidered, and that justice would be done to all }saiesrecon- Mr. BROWN thought the simplest and faitest w . i. of the difficulty which had arisen, would b e t o Z os ; meeting ' a small drawback to the home refiners. till the 16th of August. Mr. WILSON swirl i the right hon. baronet ea r J. • correctlystated that this scale wa s an at Pakington) had l.t. tempt to rectify an inequa i y which had previously exi s t e d within thed matter with reference to the amount() the saccharine different kinds of sugar. No doubt, the most complete would be allow refinin g inequality way of adjusting that in bond; but the difficulties attendant upon such a course • He wished it, • would render it impos,ible to adopt r therefere, to be distinctly understood that the Government , had no intention whatever of depa rtin g from this scale, or • allowing refinement in bond. The resolution was agreed to. On the second resolution, • • Mr. CAIRNS thought it desirable that the committee should clearly understand what was the nature of the grievance, of which a number of merchants complained. The Chancellor of the Exchequer, in making the announce ment which had been followed by the introduction of the resolutions, stated that on the sth of July a change would take place in the sugar duties, by which foreign refined . sugar would be admitted at 168. per cwt. The merchants _ naturally acting upon that announcement had given orders vela,. for . foreign refilled . sugar, and entered into contracts by 2 7,...7. `, * which they were bound, to the extent of many thou ,."-- , - ,-, .._.. z , 7 .0 7; 1 - ,, 1-. - ,-ji.t back the • . q from the sth of July to the 16th of Au ,_'` *Ands of pounds. ' But now the 07/; . . .krp .: ) ~.. : . t, a cried that Secretary to the Treasury would embrace a great portion of . the ,' - '„i i i3;;.# --- i ..,,,...,) 1 .. T, r f j . it seasco,during Wbich the sugar trade was most active, f ,%` , . 4. fr!. - ,K: '3 • the Elt v;, ° '," ll p,b, 4 _heavy loss to those merchants. :%. ci'.'4 3 - , • _ . 3 e - wgten 't4 15 `ttlemtott - thElfi ce ., 'matfiderstioiw. '\'')ASS. --- ; e e .,...- nge.WitilteClNT 16 0 14 0 15 0 ' the Government did not think fit to take any steps to re lieve the trade from that hardship, the committee by assent ing to the resolution, would not be precluded from agitat ing the question again Mr. MOFFATT thought that as very large contracts were pendingputan end to th the decision e o fthe uncertainty. question, itH He o t i h il e d re b fo e r f e ,r trustedbetter to 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. BAILLIE made a similar remark. Mr. DIGBY 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 perfectly 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 sulgested to him before he proposed the formal resolutions. As for the trade, they ought not to have speculated upon the Chau . cel b:loeesn proposed.tatemn (Hear,t,buthavew h a ea it r.) ed until those resolutions had Mr. WILSON, having thanked the right hon. gentle man for the constitutional reasons he had given, sail that his defence was not in the present case required. It was a mistake to suppose that the Ch •ncellor of the Exchequer had made the statement which had been attributed to him: for the right hon. gentleman had in his hand, whea he I made his financial statement, the very resolutions which he (Mr. Wilson) had proposed, and taose resolutions would have been proposed at the time but for the objection raised. by Mr. T. Baring. (Hear.) 'I he Government would cer tainly not con ider its If precluded by the passing of he resolution from rec )osidering the question. Mr. J. L. RICARDO was surprised to hea- the statement that the resolution was in the hands of the Chancellor of the Exchequer the other night. Certainly the Chancellor of the Exchequer had mentioned no distinction bets'', 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 period 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 alt of 1818 be should, have been disposed to have made a difference of about 6 weeks ; but, after the act hail been passed, he did not think it wcrth while to re-open the question. Mr. CAIRNS deprecated the discussion of the sal 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 ; but 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 adopt e d by the hon. gentleman. Lord J. RUSSELL reiterated the pledge that the Go vernment would reconsider the question, and The resolution was then agreed to. The third resolution was 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, 1854, in lieu of the rates and duties chargeable under the act 16 and 17 Vie., c. 34, and of rates and duties 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 shilli ng an d t wopence for every twen,y shillings of the annual value or amount of all such property, profits, and gains reap ctively. Lord J. RUSSELL suggested to Mr. Williams to post pone the amendment of whim.: 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, real 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 probate and legacy duties levied on other kinds 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 at the same time he did not intend to follow the hon. member through all the arguments and facts that he had brought forward. Neither did he dispute the justice of his propositions, but he asked the hon. member just to consider for a moment what would be the practical effect of his amendment. The committee were asked to in:rease the income tax for the purposes of the war, and the hon. member seemed to thiiik this a fitting opportunity for Parliament to settle the nice and knotty questions arising between real and personal property. If the hon. member would undertake 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 money must be had without delay for carrying it on, the proposal of the hon. member was most inopportune.: (Hear, hear.) He would not go i , to the argument of whether or no a distinction should be made between real and personal property; but he must remind the hon. mem- . . •, , ber that the probate duty was nothing more than a stamp duty, while real property was subjected to certaiu stamp duties from which personal property was altogether ex empt. (Hear.) With regard to the application of the sue cession duty to corporate property, he had the satisfaction of being able to tell the hon. member that a bill was in course of preparation, for the purpose of accomplishing that object; and without pledging .the Government to pass it this session, be thought he might go the length of saying that should no unforeseen ciifficulty 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 S.'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 pleased 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 injustice 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 enedy the evil when we were raising taxes to carry on a war. If the war lasted, of which there appeared to be every prospect, the minister must come again soon for more taxes, and no more fitting opportunity could be afforded 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 the 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. colleague would withdraw the amendment after the statement of the Secretary to the Treasury. Mr. HADFIELD declared that these distinctions made between one class of property and 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 ought to be taxed alike; but when they took inso consideration the land tax, the stamp ,inties, 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 Excheguer, 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 tax. When the proposAl 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 N per cent.—three times what 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 s. Of the existingNlebt, 250,000,0001. had been contracted without the Government receiving a farthing of the money. If he could get 5 per cent. for 5 : 00 0/. in perpetuity, he would undertake, in 252 years, with compound interest, to pay off the national debt. In reference to the income tax, it should be remembered that w oft i b le e l xe aders and professional men were t ax ed on th e i r enwholerel income, farmers were o nly t axe d on one h a lf. H e approvede of the selectio n ma d e by th e Ch ance ll or quer, of subjects of t axa ti on . The re solution was then agreed to, as was the following good the supply granted t f o .— he; 11 M ha a one, moved by Mr. WILSON • Majesty, the making 8,000,0001. be f t e:10 Greatu t Britaino a o consolidated 11;1 ae Ireland." fund . h s o u r the of United Kingdora o n The house then resumed. Mr. WILSON moved rat ACTS. Mr. should go into committee on the Stamp Acts. pmrorp.ova l ue ,r e ic.:,Mcommitt n r. answer WlLSONto a questionsaid that f r h o e m move resolutions preliminary to a bill being intro(' committee, to establishing an ad valorem, stamp duty on Bills of Exchange. The proper time to discuss the principle of the measir . would be on the second reading. By assenting to the reso. lotions now, the hon. member would not be precluded fromto them at any subsequent sta ge . - objecting R OWN urged the poltponement of th e resolu tiolkir. W nsuntil a deputation of merchants, who had considered the question, bad had an opportunity of laying their views before the Chancellor of the Exchequer. Mr. MITCHELL subpitted that there was no necessity for protteditglfith the - relfOlutions immediately, le they tem of composition for the stamp duties in the case of bills drawn by colonial bankers, but the difficulty will be to find some data whereby we may compute the amount of hills drawn by them. If it can be made practicable, we shall be glad to entertain the idea. Mr. T. HANKEY considered the explanation given by the hon. gentleman in answer to his question was satisfac tory, but the principle that it was not necessary to affix the stamp was he thought objectionable—for it amounted 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 Ivan Foreign bill of exchange, drawn nut 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 out 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 than to the bearer on demand, of any sum of money. • s. d. Not exceeding 25 ... 0 0 3 Exceeding £25 and not exceeding ... 0 0 6 50 75 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 money : X - 2s. d. Exceeding 100 and not exceeding. — 20(1 ... 02 0 200 30J PP 300 0 3 0 PP PP 2O 400 PP 500 ... 0 5 C 500 PP 7:!0 ... 0 7 6 750 l,OOO ... 0 10 0 ~ 1,000 PP 1,500 _. 0 15 0 1,500 PP 2,000 ... 1 0 0 22 2,000 3 0;)0 ... 1 10 0 „ 3 000 21 4,000 ... 2 0 0 PO 4 , 0 00 and upwards 2 5 0 Mr. VANCE 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 would 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 th e word "endorsed" was necessary. Such cases as that which the hon. member had put he believed were extremely rare. The resolution then passed. The next resolution submitted was—" That it is expe dient to amend the laws relating to the stamp duties." Mr. HADFIELD said that Aunt inconvenience had oc curred in consequence of certain defects defects in the act of last session, especially in reference to the stamps on conveyances, Mr- WILSON intimated that he bad a resolution to move presently to remedy the mistake which he was aware existed i n ti e act o f l ast sess i on. The resolutio n h a ving p asse d, Mr. PHINN , on the part of the hon. mem b er f or Pom fret (M r . Oli ve i ra ) , su b m i tted a proposition for imposing the p e n n y sterops 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 miles of the banking house where trey were pay able ; but he might appeal to the house whether the law which made it illegal to draw a cheque beyond the fifteen mile limit without a stamp was not violated? (No, no.) He spoke from his own experience—"(hear, and a laugh)— when he said he knew that persons were frequently iii the habit of violating the law in this respect. If a man was fif teen miles from London and drew a cheque upon a London banker whica he transmitted 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 werein the habit of banking paid their trades men by crossni 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 25e,0001. 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 chelues would fall entirely on persons in easy circumstances ' and would be collected without cost. He did n o t i n t en d to preas the matter now, but he hoped that an opportunity would be afforded for discussing it at a future stage. Mr. GLYN thought the hon. and learned gentleman was under a misapprehension in supposing that since the act of last year, by which a person drawing a cheque beyond the fifteen mile limit might 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 considerable inconvenience. the extent of which might be judged of from the fact that 200,000 cheques had on one occasion lately been paid into one banking-house in a single day. Sir J. TROLLOPE 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 icy 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 be understood big hon. and learned fdend only to throw out a suggestion with regard to this scamp. What had 'been said by the member for Kendal with regard to bankers paying large sums by cheques ap plied equally to receipt stamps. 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 the newspaper stamp. He believed the public would gain by the abolition of the newspaper stamp; and the only ques tion was, which of the two taxes would he 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 many cheques in his b,usiness, and he personally would have no objection to the tax, arid would be glad to see it substituted for the newspaper stamp. Mr. V. SCULLY thought that no valid objection had been made to the tax, ana he saw many advantages to be 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 in 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. MASTERMA.N 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 would bring back a system of payments in money, but he thought that if a penny stamp on cheques had existed long ago we should not have hail the present easy would produce m ore i n j ur y t o p cheques- He thought that the im pensated•fOr try th e p ro d uce o f tp m bhou o ess ttn e iaeo o xsns t . poafy than mt could o n e u t s s htia b byi stamp c m 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 London 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 Exchequer. Mr. COBDEN said this was evidently one of those cases in which a great deal might be said on both sides, or else the discussion would not have gone on so long, when it had been somewhat irregularlyintroduced, anti merely as a sug gestion by a private member to the Government, and pro bably .f the consideration of it was postponed a great ,real more might be said in its favour. He was never alarmed when he heard gentlemen connected with mercantile and banking interests s ky that aparticular measure woubl cause the inevitable destruction of those interests to which they belonged, and therefore he felt no alarm at hearing Mr. W. B rown sa y, that if this tax was laid on cheques, we should go back to the system now pursued in France, where, owing to a wholesome dread of paper money and assianats, man y persons made their payments in five franc pieces, carried about in wheelbaiTows. H e saw no difficulty in the working of this duty. The system was i n he operation ne-boo ks already, for bankers statnped n f o or w i t s h s e uet c l o t a w st o ry se , sets of --°ne set for town, and they h a d on l y t o k eep a ll c books stamped. It w as sa id thi s wou ld b e a tahneoitrh ch eque er uns taillp heavy tax, but what were the ordinary chequesdrawn by stockbrokers? Not often less than 201. [An hon. member here said—" Every day of less amount."] W e ll, th en, the transactions in Consols were much smaller than he thought —say 10/. then. 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 there might easily be exemptions in cases of that sort. He thought this tax of a ld. 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 numb er o f c h eques a is s su w e ell issued, as a thatascertainndofthld. receipt stamp. mean whether the aystem would no t work Mr. W. BROWN explained that he did not to assert that the tax would have such an effect on payme n t by cheques as to compel :a recourse to the French system e 1 n-1 *, rZI did not relate to the supplies to be raise for carrying on the war. Lord J. RUSSEL said it was necessary, for the despacth of the public business, that the resolutions should now go through their present stage. There were many stages after the introduction of the bill on which the Chancellor of the Exchequer would be ready to receive any representation that might be made. If the house postponed the first stage, considerable 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 lien of the stamp duties now payable on the bills of exchaage, drafts or orders, and promissory notes, for the payment of money hereinafter mentioned, or any of them, there shall be granted and paid upon the several bills, drafts, or order and promissory notes herein a ft er respectively described, the following stamp duties (that 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 exceeding 25 Exceeding... i:,25 and not exceeding 50 PP 50 75 PP 75 PP 10) Y 1 100 7, 20') PP 200 PP 300 300 PP 400 PP 400 500 IP 500 IP 750 11 750 PP 1,000 PP 1,000 1,500 PP 1,500 2,000 1 0 0 ~ 2,000 3,000 PP 3 , 000 PP 4,000 4,000 and up war d s The ' 6II:IIRMAN put the items separately, and toe first nine were agreed to. On the next item, ' 1,0001. 10s." Mr. VANCE said that by the present scale, bills of this amount only require an Bs. 6d. stamp; and it was now proposed to mile 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 extremely 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. 6.1. stamp, were raised to 15s. ; and those from 1,5001. to 2,0001. were raised from 12s. 6d. to 20i. He should move as an amendment that on bills exceeding 75.11., and not exceeding 1,009/., the stamp duty should be Bs. 6d., as at present, instead of 10s. 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 cornnasssion. 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 honourable gentleman's objection went to the very principle which the Government wished to assert—that of an ad ?Worm, stamp duty on bills of ex change. It was quite true, that at present for a bill of 7501. to 1,0001. the stamp duty was only Bs. 6 I. 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 sta m p wou ld b e 3d ; hitherto it had been 2 s . for sort dated bills, and 2s. 6d. for long ones. For transactions under 501. the new stamp would be 6d. ; the present stamps were 2s. 6tl. 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 11.01. the simplicity of the scale was still more observable • the number of h un d re d s of pounds sh owe d th e num b er of shillings required in the stamp. The complaint of the right hon. gentleman was ono to which they pleaded guilty ; it was their intention to make large transactions pay rather more than they had paid, and at the same time to relieve very small amounts from the heavy tax which they had hitherto paic'. 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. WlLSONsaidthe object hail not been to increase the revenue, but to equalise the rates s • and, as they were a t present advised, on the most c a r e f u l calculations that could be made by the officers of inland revenue, they should get, as nearly as possible, the same amount of revenue as at present, with the aid of the stamps on foreign bills. The effect of the whole scheme would be as nearly as possible a balance. "exceeding 750/, and not exceeding 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•it house. He perhaps ought not to wonder at the Government taking no interest in the statute of Lord George 13 , mtinck, but it was remarkable that they should have omitted the statues of Fox and Pitt. (Hear, hear.) Mr. LOWE replied that these statues were respectively the private property of the Duke of Portland, the Duke of Bedford, and the Earl of Harewood. The bill was then -..ead a second time. CRUELTY TO ANIMALS. Mr. MULLINGS obtained leave 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. 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 in 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 ou large amounts beyond what 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 camebefore the committee. Mr. W. WILLIAMS said the stamp duty on a bill for 201. was eighteen times as l arge i n p ropor ti on as t h at on a 85Y. bill. This was a most grievous inequality, and he was glad it was to be redressed. Mr. W. BROWN referred to the reports of Messrs. Whitworth and Wallis, the commissioners to the Unite States, in proof of the rivalry which this country had to maintain with America. As it was the last feather which broke the camel's 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 EETHAM urged that the revenue to be derived from foreign bills, would 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. THORNELY 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 drawnabroad. Was the acceptor to stamp it ? Or was he to refuse payment of it ? (Hear, hear.) Mr. WILSON recalled theattention of the committee to the question before it, the duty on bills between 7501. and 1,000/. He admitted 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 do this. He would postpone the question of foreign bills till they came to that part of the scale. Mr. SPOONER said if the whole formed part of the same scheme, they must cons id er th em a ll 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 lose money. He sub mitted that these questions might be ali fully discussed on the second reading of the bill. Mr. GEAC El 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 , orent one throughout, at least to an amount beyond which the bills were 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 ou foreign bills would often cause 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 divi sion. The proposition then passed. The other duties in the table were agreed to without discussion. The resolution as to foreign bills of exchange was then proposed, 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 an inland bill of the same amount and tenour. If drawn in sets of three or more, For every bill of each set, where the sum £ £B. d. payable thereby shall not exceed 25 .0, 0. 1 Where it shall exceed 251. and not exceed 50 0 0 2 PP 50 ' „ 75 0 0 3 1, 75 „ ]OO 00 4 100 ~ 200 0 0 8 ~ 200 ~, 300 0 1 4 II 300 PP 400 0 1 4 JP 300 ~ 500 0 1 8 7, 500 PP 7 50 0 2 6 PP 750 PP 1,000 0 3 4 If 1 000 ~ ' 1,500 0 5 0 Il 1,500 ~ - 2,000 06 8 PS 2.000 . ~, .. . 3 ,000 010 0 PP 3,000 , , 4,000 013 4 t, 4,000 and upwards ............... 015 0 Mr. J. G. PHILLIMORE inquired 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, tip 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 th e 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 coun t r i es must b e 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 bands, 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—Wheu 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 pursued in France, in Belgium, and in Holland, and require the bill to be stamped previous to acceptance, but in consequence of objections raised by my hon. friend, the member for South Lancashire, and others, that under part i c nlar ci rcum stances 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 bills may present them' for acceptance unatamped, but before he pays them away or Passes them t i c i : m hi a s ba wa n y kers the stamps mast be affixed. Air. GLYN—Has the hon. gentleman considered the pos sibility of allowing colonial bankers who draw largely bills. exchange on this country, to compound-forth*, stalk). that the "bankore In Ireland and Scotland are allowed to colnpound ? Mr. WILSON—I have no hesitation in sayiniv that we ,have _sot considered that subject, forit has never been sub. witted to Iv. We have every dispoliitioti to carry out a eye. payments. Mr. 001:ILBURN stated his opinion that th e ques ti on .nvolved in this tax was not confined to drawers of large cheques, but would operate with severity on th e c l ass o f minor tradesmen who kept accounts with bankers, in order to the, greater se curity of their money, than it wo u ld h ave by keeping it in their shops, and were a ccus t omed 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 h ouse th a t th e Chancellor of the Exchequer had given the greatest atten tion to the question during the last six months, for reasons very different to any that had been just stated, it would London, that h a d we i g h e d and especially on th e be highly impolitic and injurious to impose this tax. H e mhePr°eliewYas of proposing nothing in w did not mean to say that it would not inflict inj ur y o n large traders, or that it would not alter the char ac t er (Hear.) There in the l as t 20 of st 0 c l akrgEexethraannsgea Exchange, transactions rcsi n a 1 considerationsLo dn swuhictihchhaththteaexrGe had owveerernbmeeets g , a greater to the development i these. at years than 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 happened in Scotia id be'ore joint stock banks were established in England? In every vil lage in Scotland there were branches or joint-stock banks, and no one could understand what the secret was that en abled as many as three branches of joint-stock banks to be maintained in a village in Scotland containing, perhaps, one thousand inhabitants. It all arose from the economy of capital, anti the giving of interest on small sums from liar to day. 212a.consequence - was that there were deposits in the. scotch banks to the amount of 33 millions sterling, bearing inter .est, whereas the currency was so economised by - using Cho ques and keeping banking accounts. that the whole of the notes in eiredigtion' was barely three millions. They ha I wa.tehecl with the deepest interest the develop inert of the same principlQ in England, and were anxious to avoid anr%hing that should act in the way of obstruction X.T. PIUS. N oeutented to withdraw the zuotioza, but 1 THE SUN, LONDON, SATURDAY EVENING, MAY 20, 1854, did not think that 100,0001. levied on the wealthy should stand in the way of the removal of a tax which was an impost on knowledze and enlightment. 'Mr. T. HANKEY believed tint if the tax Were pro p , sed it would he generally advantageous. He entirely agreed with the hon. member for the West Riling, and felt convinced that the proposed tax would be no impedi ment 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 contended that nothing but ignorance and bigotry prevented the existing law being so successful in the country as it had been in L.milon, ml justilied the bil! . which met the means whereby the law was evadod, 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. WALPOLE 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. ACL AND could not consent to throw out this bill, however imperfect it ►night be Mr. T. CHAMBERS observed that the wrong was not denied, but with the best intentions the bill failed to re medy it. • Lord J. RUSSELL did not think it a reasonable mode of legislatiou, that because the law was violated and cruelty practised, therefore this bill should pass. If there was to be a bill on the subject, it should be effectual in punishing offenders, and should net 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 opposed the bill, the second reading of which was supported by Mr. Keating. Upon a division, the amendment was carried by 112 to 39 ; stabs bill was lost. PUBLIC STATUES BILL. • FRIENDLY SOCIETIES RILL. Mr. SOTIIER.ON moved to nominate the select com mittee on the Friendly Societies Bil : —Mr. Sotheron, Mr. Adderley 4r. Bonham Carter, Mr. Fitzroy. Mr. Atherton, Mr. Mowbray, Mr. Foley, Mr. William Fitzgerald, Mr. Edward Egerton, Viscount Go leri 1, 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. PFIILLIMORE obtained leave to bring in a bill to alter and amend .the mode of taking evidence in the ecclesiastical courts of England and Ireland. NEWSPAPERS. Sir J. SHELLEY moved for a return of the titles, names, and addresses of publishers, weight and date of registration of every registered newspaper, whereof a per• tion is stated on the newspaper itself to be published with , out stamps. Agreed to. • NEW FOREST. Mr. WILSON (for the Attorney 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. LONDON GAZETTE OF LAST NIGHT. ST. JAMES'S PALACE, MAY.I9, The Queen has been pleased to appoint Anne, Duchess of Athole, to be one of the La.dias of the Bedchamber iu Ordiup.ryto her Majesty, iu the room of Anne, Countess of Charlemont, resigned. LETTERS FOR TURKE Y 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 offi,:er, 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 Arundell Neave to be Lieutenant, by purchase, vice Wright, who retires. May 19, 6th Regiment of Dragoons—John Baillie Baillie, Gent., to be Cornet, by purchase, vice Stewart, 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 j tiin, by purchase, vice Dickson ; Cornet James Christine Hart to be Lieutenant, by purchase, vice Sartoris, May 19. 17th Light Dragoons—Staff-Surgeon or 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. - , th Regiment of Foot—Ensign William Raymond Xitnenes to he Lieutenant, without purchase, vice Bage nall, deceased, May 25. 12th Foot—Major Thomas Brooke to be Lieutenant- Colonel, by purchase, vim St. Maur, who retires ; Captain John Francis Km - 1)1A to be Major, by purchase, vice Bre he; Lieutenant Thomas George Vereker to I.e Captain, by pur chase, v co Keinpt ; Ensign Morley Caulfield Saunders to be Lieutenant, by purchase, vice Vereker ; CoLingsby Michael Harwar I, Gent., to be Ensign, by purchase,. vice Saunders, May 19. 27th Foot —Thomas Stephenson Teevan, Gent., to -be Assistant-Surgeon, vice Irwin, promoted in the 80th Foot, May 19. 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 ; John Edward Burton, Gent., to be Ensign, by purchase, vice Wood; Lieutenant William Squirl to be Adjutant, vice W. G. C. Gordon, who resigns the appointment, 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 purchase, vice Raper, promoted, May 19. HOSPITAL STAFF.—Surgeon James Brown Gibson, M.D., from the 17th Light Dragoons, to be Staff-Surgeon of the First Class; Assistaut Surgeon William Mills Dowd ing, from the 36th Foot, to be 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, East India Com pany's Service, has been antedated to the 27th March, 1844. • The Local Commission of Brevet-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 Win. Millett the younger, Gent., to be Ensign, May 16. King's Own Light Infantry Regiment of Militia—Lieu tenant Charles Fishlake Cundy 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. I st or Western Norfolk Regiment of Militia—Major Ham bleton Francis Custance to be Lieutenant-Colonel, vice Nelthorpe, deceased ; Captain Charles Bedingtield to be Major, vice Custance, promoted, May 1.4. Ra Iborne Troop of Derbyshire Yeomanry Cavalry— Childers Charles Radford, Gent., to he Lieutenant, Mayls. Royal Ist Devon Regiment of Yeomanry Cavalry— Thomas Eloldsworth Newman to be Lieutenant, vice Kekewich, resigned, April 6. (This article is substituted for that which appeared in the Gazotte 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. Nethaneel Lind°, 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. PARLIAMENTARY DIVISION. HOUSE OF COMMONS—MAY 19. CHIMNEY SWEEPEaS BILL. Order for second reading lead. MotiDn 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 question." The house divided—Ayes, 39; Noes, 112. ' AYES-39. Ac'and, Sir T, Goodman, Sir G. Plirott, F. Anderson, Sir T. Haddeld. George Robartes. T. Ilea, li • , ir M. Ham le, %r. hd. sherld - n, R. Bowyer. G. Hind ey, C. Tyler. Sir G. Brady. J. 11u..t. , e5, W. Vatire, J. Brotherton, J. Inyha'n, R. Waddington. D. Brow , El. Keating, 11. Whitbread. S. Ch. isty, Samuel Kennedy, T. Will:ams, W. Clive, It. Ker, D. Wynne, W. (*ro.-ley, F. K:anaird, A. Dunl-p, A. Mac , :retror Jas. Ewart, W. 113.4ui.e. J. F. Fitz .erald.Lt..G.Slr J .tic •e I, Dr. W. Forster, C. Morris D. ' Ph/ 'llmore, J. G. Goderich, Viscount Pete, S. Liddell, U, G. NOES-112. Atherton, W. Halt, Sir Benjamin Russell F. W. Baird, J. Hit+ti, Alex. Sit..thm, G. Hal lock. E. Hetteage, Geo. 1-1. Sch. &field, W. Barn s, T. Herb,rt. S Scott 11. Capt. G. Barrington, Vial. Hervey, Lord A. Seymer. 11. !lass. M. Hutchins, E. Seymour, Lord !Stair, Tient -Col. J. H. It ton S. Shelley. sir J. Blau ~ L. H. Joli,tre, sir IV. Stipth. M. Bon quit• Carter, J. Kersn tw, J. Smith. K. liovb., Lt -Col. Lowe, R. Stn iii, W. II - ight, J. Alacart , ey, G. Sum r<et, rapt. E. Brock', hurst. J. 31`Cann. J. ,S °there% T. Bruce Lord E. • Mills,o It. Spooner, R. Butt, T. Marti , .T. Startle, Le G. Ceti , Lord Mass -T. IV. Strut', E. Clhld, Smith M sli, E. ;•utton J. Cobden, R. Itlonet. Viscount Talbot, C. Cocks, T. S. Monsell, %V. Thicknesse, R. Colvdo. C. R. Monyn, E. Thorn. 1.. T. Cranturd, E. 11. J. A owbra• ' J. Towns et,d. Capt. J. Davies, 1). A. S. Mu 'i ge. J. Trollo..e sir J. Duncan, G. Mundy, W. Vivian, H. 11. Egerton, W. Al urrough, I. Waddington, H. Favan, IV. Natiler, J. Weltn4ey, sir J. Feilden, A. North. F Wa pole. 4. Film .r, Sir E. Packs. C. Waterpark, Lord Ei zroy, Hon. H. Pa,,et, Lo•d A. Wells, W. Fortescue. C. l'echell, Sir G. Whitest le, J. Freest us, Col. Perr -, Slr E. Whitmore, R. Frewen C .. Ph-i 1 more, R. J. Wilkinon, W. Galway, Viscount Phinn, r. Willeolt, D. Grydner, R. Pilkington, J. Wilsom T. oeici, C Pr ce W. Wool, Sir C. George, J. Rams4.-n, Sir J. Wo _dd. B. Gly , ,, G. Ricar 10, 0. Graham, Sir J. - Richar !son, J. 2.EL LER. Greene, Cap , . John Roebuck, .1. Gregson.. 4 atnuel Russ 11, Lord J. Hay ter. W. Gwyn, Howe! Russell, F. C. Mulgrave, Earl of TELLERS. I TFIE PROPOSED WESTMINSTER BRIDGE.—The pro posed iron bridge at Westminster, about to be constructed under the direction of Mre 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 ler'.dge will be 85 feet, including the parapet on each side. In the construction of the foundations the engineer proposes to avoid the use of cei-sons. 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 from within it. Timber piles are then to be driven in over the area so enclosed at tei vale of 3 feet one way and 4 feet the other from centre to centre, and concrete will be filled in between them. On the top will be placed two layers of 6-inch landings and 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 pre=ent bridge, and the roadway, nearly level, will be 10 feet lower. The new bridge will occupy some of the site of the old bridge, end 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 tempurary 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 305,0001. to 201,0001. for which sum the bridge is to be built by Messrs. Mare. The con tract for the supply of ail the granite required has been taken by the Cheesewring Company. We content our selves with describing the structure, and placing correct information before cafe ;readers. It is necessary, how ever, we should say, much surprise is expressed that arches of larger span have not been a lopted.—The Builder • [ADVERTISEMENT.)—Du Barry's Delicious Revalenta Arabica Food invariablyrestores health, without medicine, inconvenience, or expense, as it saves 50 times its cost in other remedies. We extract a few out of 50,000 testi monisls of cures, which had resisted 'all medicines. Cure 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. Flavell, Ridlington Rectory , Norfolk.' Cure N o . 1,78 4 —" N o t expected to live six days longer. I was cured by Du Barry's admirable food. —Magdalena Purvis, Moffatt, Scotland." Cure No. 51,416. —" Fifty years' indescribable agony from dyspepsia, nervousness, asthma, cough, constipation, flatulency , spasms, sickness-at the stomach and vomiting& have been removed by Du Barry's excellent 'Food.—Maria Jolly, Worthsrn, Ling, near Diss, Norfolk." Cure No. 3,900. debilityihir have beenteyears' ie rcenio cough, , e ibnydigestion, and general Food.—James Potter, Athol-street, B t, prreyrlsh Cure excellent No. 81.—" Twenty years' liver compl aint, with a disorders of the stomach anti 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' debility,n bi e n r a vo c ti f s thetem p es v , io v l i e o n le t n t pa p l a p i i n t s a tiinonthoef leftth e si h tiii e ne2 a sia r bt t nr. , : t eb h 2t ,i r .eto o esn.k b s;: shortness of breath, coughs, numbess of the extremities. cramps, spasms ; ta.tulency, retching. and such general weakness, that I was constantly fearful of falling when on m ßa y rr l y / s s ;ali excellentthes e F7o7.—Mary v G; e iSlib b b e e. e t n 2.,, l 2_s em i;n o i v oca ec i l bn. b i,s y t3e D 3r: u : a s_ u u p i i t e ib : ;y e 62 p os a .e c ti k 9, b; f0r .,216 a b5 1 : 1 ,; 42 b. ~6 climates, d. ; ttn s d i b. wi th a full ; The 101 b. and 121 b., carriage free, on post office order Barry • du. Barry and Co., 77, Regent-street, London ; Fortnum, Mason, and Co., purveyors to her Majesty, Pic. cadilly ; also at 68, Cornbill; 60. Gracechurch-street 330 and 451, Strand, 63 and 150, Oz,ford-street ; 55, Charing-cross ; 4, Cheapside. BANKRUPTS, Frances Fanny Nevett and John Finlayson, brass founders and engineers, Hanr-stead-road, to surrender, May 30, at twelve, and Juno 27, at eleven, at the Court of Bankruptcy. Bel, official assignee, Coleman-street-build ings; Lewis, Ely place. Sir Evan Mackenzie, baronet, Robert Cameron, and James Holmes Boyle, merchants, St. Helen-place, May 30, at one, and June 27, at twelve, at the Court of Bank ruptcy. Bell, official assignee, Coleman-street-buildings; Marten, Thomas, and Hollaws, Mincing-lane. Henry Season Champion, ship and insurance broker, Austin Friars, May 30, at half-past eleven, and June 29, st half-past twelve, at the Court of Bankruptcy. Joh nson , official assignee, Vasinghall-street ; Ilillyer and Fenwiek, Fen eh a reh -street. _ _ Charles Ogalbe, bulkier, Pl7mouth, June 12, and July 10, at eleven, at the Ex,ter District Court. Ifirtz,ll, official 7,ssOlee, Exeter ; Edmonds and Sons, Plymouth ; Stogtion, Exeter. John Wilson, corn and coal dealer, Barking, June Gaud July 3, at one, at the Court of Bankruptcy. Edwards, official assignee, Sane brook-court ; Wilkinson, Gurney, and Stevens. Nicholas-lane Surridge and Franci , Rumford.. Benjamin Redfern, stone mason and contractor, Alan zhester, May 29 and June 19, at twelve, at the Manchest e r District Court. Putt, official assignee, Manchester; Row ley and Son, Manchester. Fre , lerick Ditnsdale, dealer in iron, Coleman-street, Lon don, May 30, at twelve, anti 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, a t half-past eleven, and July 1, at twelve, at the Court of Bankruptcy. Nicholson, official assignee, Basinghal'-street ; Vtton, Noble-street, Cheapside. Hugh Eldrid, grocer, Witney, May 30, at half-past two, and June 3, at two, at t.io Court of Bankruptcy. Lee, official assignee, Moorgato-street; Skynner, Coleman street. . Samuel Boultqn and John Swindells, spelter manufac turers and cement makers, June 1. :Ind July 6, at eleven, at the Liverpool 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. Cannan, assignee, Alderman bury ; Hardy, Li ncoln's-iu n• fields. DIVIDENDS DECLARED. Stephen Storey, late of Melcombe Regis, Dorsetshire, baker, a dividend of Is. 4 in the pound. payable at 41, East-street, Weymouth, on and after May 22. James 'Winans, late of Bishop Auckland, Durham, gr,:eer, a dividend of 24. in the pound, payable by G. Marley, of Bishop Auckland, Durham, on and after May 22. DLVIDENDS TO BE DECLARED. Henry Brown and James Coombs, of Windsor, Berk shire, bankers. June 9 —Dunc:in Means Maitland, of Finchley, Middlesex, wine merchant, June 10—John Col lins, of Beecles, Suffolk, plumber, June 10—Williauf Thomas Hannatn, 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 .ncashire, tailor, June 16—James Kinder, of Manchester, cotton tuanafaeurer, June 23—Edward Steele, of Mansliester, grocer, June Falk, of Hulme, Lancashire, builder, June 14—Thotnas 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—E , Iward Emerson and Barnabas Fen wich, of Stella, Durham, an.l Newcastle opon-Tyne, iron founders, June 13—George Turn hull, of Coxhoe, Durham, diaper, June 16—John Strachan, of Newcastle-upon-Tyne, common brewer June 16. CERTIF[CATES TO BE GRANTED. John Lyons, of 1, Alie-place, Great Alie-street, Good man's-fields, and 9, Minories, packing case manufacturer, June 13—Peter Emery, of Brighton, licensed victualler, June 10 —William Livesey, of 13A, St. Alban's-terrace, Vauxhall-bridge-road, Westminster, smith, June 10 Thomas Young, of North Shields and Hoarder' Pans, Northumberland, ship builder, June 13—William Clarke and Thomas Boulton, of Manchester, check manufacturers, June 14—Joseph Ellis, of Ardwick, Lancashire, juLer, June 15. INSOLVENT PETITIONERS. William Dodson, sen., of Liverpool, out of business — Thomas Abbott, of Watlington, Oxfordshire, corn dealer John Hooper, of Doddinghurst, Essex, grocer Thomas Farrar, of Halifax, Yorkshire, book-keeper George Claridge War, of Great Grimsby - , Lincoln shire, dealer in soap—George Cox, of Plymouth, hotel waiter—William Taylor, of Macclesfield, Cheshire, silk manufacturer -Robert Robinson, of Skirlangh, Yorkshire, tailor—Jane Swallow, of Lincoln, dealer in furniture— Richard Whitford, of Great Hampton, Worcestershire, artist—Francis Martin, of Sleaford, Lincolnshire, out of business. PARTNTERSFHP3 DISSOLVED. William Henry Millar and William Field, of 6, Bridge road, Lambeth, booksellers—David Sharpe and Cyrus g a y. of Keighley, Yorkshire, brickinakers—J. Humphrey and Thomas Humphrey, of Epsom and Dorking Surrey, butchers - SaTah Mildred Hood and George Thomas Hood, of 4, Conaut-place, Limehouse, plumbers—George Newton and Thomas Newton, of Sheffield, whitesmiths--John Holt, Benjamin Heap and Lawrence Duckworth Briggs, of near Haslingden, Lancashire, ironfounders—John Coles, John Griffin, and John Enock (deceased), of Great King ton, Warwickshire, millers—John Rothwell, John Grundy, Richard Rothwell, and Thomas Woolner, of Litnefield and Manchester, Lan cas hi re, cotton spinners '(so far as regards Thomas Woolner)—John Glegg, of Barkisland, and Samuel Stott, of Stainland, Yorkshire, woollen manufac turers—Wm. Downing Bruce and Joseph Shiptou, of 5, Catherine-street, Strand, newspaper proprietors—John Cooper and Joseph Viekers, of 52, 53, and 54, Alderman bury, warehousemen —Thomas Hill and Stephen Moore, of Brentw,od and Shenfield, Essex, brewers—Thomas Winter and Wm. Thompson. of Upper North-place, Gray's inn -road, and of Britwell Prior, Oxfordshire, soap menu fecterers—Shallet Da e and J. B. Mathews, of 38, Corn hill ship - brokers—William Scott and Webster Simpson (decease?i), 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, booksellers —William Hardman, Jas. Dug !ale, and Wilfred Preston (deceased), of Farnworth, La• cashire, spindle-makers (so far as regards Wilfred Pres• too) !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 liolmeg)—Geor o3 Dawkins and James Dawkins, of Ringwood, Southampton, curriers —Joseph Addison and John Bishop, of Stafford, malsters. SCOTCH SEQUESTRATION. Fabvoo Rlid, baker, Deur,y! BANK OF ENGLAND. An Account pursuant to the Act 7(11 and Bth Victoria, cap 82 0 6 the Week ending on Saturday the 13t't day of May, 054. ISSUE DEPeILTMENT. Notes issued ... 25,857,270 Government debt.... 11,015,1 00 Other securities.- 2,9a4,9 00 . Gold Coin and bullion 11,857,170 Silver bu11i0n........ ---.. _.. X75 ---- ,857,270 £25,07,27 0 X. Dated the ' Bth day o f MARSHALL, Chief Cas h ier. May, 1854. BANKING DEPARTMENT. Proprietors' capital .. I 4.553.00 n Rest •• • • 3,2 • 4.8 K Puhlic deposits tin eluding Excite uer, Commissioners of N tt onal I iebt, Sav ing's Banks, and Dividend Accounts) 2,748,437 Other depoai. a .• • 0,587,010 Seven Day and other .... •• • •• • . 1,111,563 Government securities (Iticludg.Dead Weigh; Annuity) 625. 19 1 Other securities...... N tea Gold and silver coi n .. 7,2 Pi £32,214, 907 M. MARSHALL, Chief Cashier. Dated the kith day of May, 1454 .£32,214,907 PRICE OF SUGAR, The average pre of Brow❑ or nuscovado Sugar, computed from the returns made in the week ending the 16th daY Hay, 1854, is 245. 2!,d. per hundr m I weight, exclusive of the duties of Customs paid or yabl, thereon on the ha' porbation thereof into Great Britain. BIIIPPINO lAr I' ELLIGENCA CUSTO.II-HOUSE, HAY 19. ENTERED INWARDS. -The Caroline Matilda, from Maw burgh ; Adretto, Odessa ; Frau Margaretha, Carolina siel , Johanna, Emden ; Hoffnung, Hooksiel ; Die Liebe , Hoyer ; Sophia, Landscrona ; Harinonie. Leer ; Harminer Emden ; Johanna, Dantzie ; Frederic August, Grosser siel; Lenee, Tonning; Anne Alargaretha, Hoyer; Sep Viper, Worcum ; Cornelia, do. ; Peggy, Dantzic ; Jason , Droutheitu ; Aufgehenile Sonne, Sudwesthorn ; Aurora Bogonse_ ; Briti s h T ar, C anton and Hong Kong. ENTERED OUTWARDS FOR LOADING. —The Confianeer for Adelaide ; Challenger, Sydney; Victor, Stockholm; Druid, San Francisco; Ca.tharina, Rio Grande; Futile,' Dawson, New Zealand ; Brazilian Packet, Gibraltar. CLEARED OUTWARDS MTH CARGO. The Julie, for Stettin ; Louisiana, Bremen ; Maria, Stralsund ; Rhode, Constantinople ; Forerunner, Africa; Maranin, Calcutta; Commodore, Rio Janeiro ; Kennett Kingford, Port au Prince ; Nassau, Singapore ; Heregano, Barbadoes ; Zephyr, Demerara ; Comet, Madeira. BOSTON. May I.—A ship of about 500 tons, hailing frail Boston, with a broad white streak and painted port , , was seen on shore, about five miles short of the three light., Cape Cod, apparently but a short time on shore, and - the sea breaking heavily over her, by the Wilmington ( s .), ar• rived at Boston, from Wilmington, N.C. CHRISTIANSAND, May 6.—Besides the Russian br'g which put into Ny Hellesund (the P..trioten before reported) with an English prize crew on board, another Russian vesse.l, with a prize crew on board, has put into Udoe 011 account of contrary winds. AN LIVEHP, May 18.—The Daniel, Antwerp to Constsw 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, 1 2 leagues north of Maroim, on the Lth of April. A waterlogged diswasted British 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," per hailing from VVhitehaven, letters, though partly scraped out, are quite clear, has been towed into Porto Novo, in Lanzota, previ o u s ly t o th e 27th o f April, by the San Nicoles, Spanish barque. VESSELS SPOKEN WITH. The Bangalore (ship), 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, lat. 45 N., long. 32 W. The Culga, London to Australia, April 13, lat. 3 IC. 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 anal from Liverpool, for NOW foundlatal, May 4, lat. 45 N. long. 4ti W. The Witch o f th e Wave, Of Tynemolith, May 6, lat. 4 8 N., long. 39 W. COUNTRY MA R,lf E2'S. LIVERPOOL, MAY 19. There was not so good a❑ attendance this morning, but we had a strong speculative inquiry. The trade in wheat and flour at au advance of 2d to 3,1 per bushel on wheat, and 6d to 15.6,1 per b►rrel_ on flour. Indian corn at an improvement of about is per.qr. Oatmeal brought full prices, but oats a slow sale. WAKEFIELD—MAY 19. The supply of wheat from the agricultural districts is limited, but a fair show of foreign. All fresh qualities 2s per qr. dearer, but a limited demand fur chambered par cels. Bailey without change. The same remark applies to all other articles. EXETER—MAT 19. CORN.—In our market wheat may be quoted from 10A 0 1 to I. , s Od. Malting barley, 5s Oil to 5s 6d ; grinding do., Os Od to Os Od. Oats, 3s bd to 3s 10d. Beans, Os Od to 03 Od. Peas, OOs Oil to OOs 0,1. CATTLE.—Pritne beef, 10s Ocl per score ; cows and calves, 141. to 171. ; butchers' calves, 5d to Od per lb., rearing calves 00s to Os each. Sheep, 54d to d. Lambs, 6,1 to 7d per lb. Store hogs, !arse size, 40s to 708 each ; slips, 00s to 4 , 0 s ; small, 15s to 255. Rough fat, 544 per lb. Pork carcases from Os 64 to lOs 3il per score. FLOUR. —Fine, 62s Od to 63s Oil; seconds, GOs Od to 611 Od per sack. INVERNESS.—MAY 16. CORN.—Who,t, white, oer qr., 74e. 0,1 to 76s Od. Bar ley, chevalier, 354 thi to 364 0.1 ; ditto, common, 34s Od to 33s ~d. Oats, 34s Oil to 37s 01. MEAL.—Oatmeal, per imp. boll 298 03 to 30s (k 1 ; ditto second, 00s Oct to Os Od; barleymeal, 17s Od to Os 0d; peasemeal, 17s Od to Os Oct ; bran, per stone, Os 7d to Os 03 ; Ist flour, per 2801 b, 54s Od to 56s Od ; 2d ditto, 47s Od to 49s Oil ; oatmeal, best, p er a t . o f 1 4 1 b imperial 2s 101 to 3s Od • ditto second, O s Od t o O s Od ; b ar l eymeal is 93 to is 10d; peasemeal, is lud to Os 041 ; 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 iu the duty. Refiners' produce of all descriptions has been in good demand, and prices have advanced fully is 9d to 2s per cwt. on the rates current ten &Lys since. COAL MARKET._MAY 19. Prices of Coal per ton at the close of the market : d. Willsend, &c. Huddle W. Hartley 2l '0 •• s. d. Buruhope' 16 3 Haswell 19 3 H01ywe11...... ..... .........18 3 Lam bton 18 9 North Percy Hartley ...18 0 Peusher ... 17 9 Ohl Adairs l6 3 Plummer lB 6 Redhough Main 11 0 Russell's Hetton 18 9 "Canfield Moor l7 l 4 South Hettou 19 0 Taniield Moor Butes 17 9 Stewart's Walker Primrose .........16 3 Whitwell Denison Hough Hall lB 0 _ iledley. ........... ...........17 6 Kelloe 18 6 Johnson l7 0 South Hartlepool ..... ...18 6 Riddell l7 6Tees l l9 3 Eden Main 18 3 Adelaide Tees lB 9 liehuout 18 i Derweutwater Hartley. 21 0 Bniddyll lB 9 Grey's West Hartl e y ....2J 6 Hetton l9 3 Wallsiend, &c. COURSE OF EXCH ANG E--YESTERDAY. A msterdain .. •• • lll4 , Gibraltar ••• • Ditto, three months .. 11 1614 .............. 30 M Rotterdam .. Antwerp .....• ........ 2. 224 Wilatt ......•• •• •• •• •• ................- 2àsels •• •• 25 20% Venice •••••••••••• •• .• ifamlatrAh .• •• •••• •• .. 13 6 Naples ..•• •• •••• •••• 414 Aitona ................ _ P a l ermo •• •• 24 9754 rtassina ..•• • •• 126% Ditto, three months • • 25 30 i l ' i s°°° •• •• '• •• '• '• '• Marseilles. 25 324 i. tporto ...• ............ 5.1% Bourdeaux ............ Iltio Janeiro Frattkiort•on• Maine .... 11634 quenos Ayres Berlin . •••••••••••• •• New York, 60 days' Vienna ..•• ... 1 i,55 Phltatelphla ,3 55 mica or BULLION. Phlt or Fetersburgh.. • • • • Madrid 50!4 , oreign Gold Bus .44 17 9 'ortugal Gold Coin 0 n " wexican Dollars .... n 5 0. BArcelona• • .... Seville New Dollar. ...... 0 0 +ilv':rEfhar: 0 0 0 [ADVERTISEMENT.]—Th e Earl of Aldborough and Holloway's Pills.-4n astounding cure by this miracu lous medicine after every other means had failed. See extract from his lordship's letter, dated " Villa Messina, Leghorn, 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 thefaculty home and all over the Continent had not been able to effect —nay, not even the waters of Carlsbad or M irienbad. (Signed) Ald borough." These wonderful pills will cure any disorders of the liver or stomach.—Sold (also Holloway's oint ment) at Prosessor Holloway's Establishment, 244, Strand, London, and by all medicine-venders through out the world. BIRTHS. On the 18th inst., at Blackheath, Mrs. George Brockel bank, of twins—son and (laughter. O❑ the 17th inst., Mrs. K. Wilhelms, 14, Poultry, City, of a daughter. On the 17th inst , at Croydon, the wife of Mr. W. S. Ma,sterman, of a daughter. On the 17th inst , at Nottinglrtm-place, Regent's-park, the wife of G. H. Brooks, Esq., of Doctors'•commons, of a daughter. AI A R I? I E D. On the 18th inst., at St. Geo , ge's, Annoyer-square, the Rev. C. C. Barnard, eon of the Rev. C. J. Barnard, of Bigby. in the county of Lincoln, to Charlotte Alington, only daughter of Henry A. Pye, Esq., of Louth, in the same county. On the 17th inst., at Budleigh Silterton, Frances Lucy, daughter of W. Peters, of Harefield-house, Devon. On the 16th inst., Mr. Richard Saxby, of 19A, Spencer street, Can on bnry-square, Islington, aged-31. On the 16th inst., at Auteuil. near Puris, Mary, the wife of John Hadwen Wheelwright, Esq., and eldest daughter of Clarkson Stanfield, Esq., R.A. On the 18th inst , at 7, Regent-terrace, Commercial road, and of 37, Mincing-lane, Marianne, wife of Wm- Scott, Esq. LersmoN: Printed and Published by MI:I1i,D0 YOy I G of No. 112, Strand, Printel, at The Sun 0nfi4 , , , , No. 11 , Strand, in the Precinct of the Savoy, in the e euety of Aliddlow, PS**, 4iiy 20, Ofil NEt?S. ~•tabl then 66‘ 3 / 4 3ters ant B Bond T B.Crt 11.arn 11fteei old at And 41 0. 1854, t) t ion ibr4en the election c tindly p rom ', the late Jain The Chair lI OOr The Anuuunced neat, the tfttPuned. Tg D 1 That the r Bills on Re nrther no a, Bombay 22. EXEI UNI ( ERT of Woieh Is II LVKNIN.I, The Protra filtered liar Library, 33 kale-861e C " have belie, the re.tlein .Co on Wellies on the oth, and r.ight.- r 'D (80 UPI ASkveniilt tun. F.R.O is vo. II for Admission, L Aii e • The an Ind mlll O:LEHR., Pair Star Latr•nt,t kips and t batwin g tt ROY The, EAI KALAy to the f the 'r thepror in a N i6EcTu R D‘lLv PRo •E o'elock - DEO , I Lteruit kLzei Funken . 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