The Sun. — London, England, 1833-05-04 00:00:00

VAR ON. 11.1. .I‘ IS° )ate. !g, to 9 * .0 19 11 , s or er n c so ap., u • At Ariog 001 , , h 6e di( ir j t out .' .fid APOr tLe dloil 9, .• - • - r . i g 0 1 Al A 0 .1 AY of Ap ir ri : 1 0e ' ta-- ° bor 4 ore ;G ton- t stree r ' 0 4 " ge ban be „ dg, il l t e4 at l o t Jell! - 9 04 Ifr ,srolo by the P Ini t v , eo r od 0f o ti oi " Siebersl ou d r i i 7 g wont-5°16 ',O mo. Dc pi on, t he "61 ° he Rev',Y;r -, :; rebql 1 a rr/e. jece e and ji go 1 , 3xg. ,9 .1 sir W ove „ .ackno r ' yell IN 0. IIOYAL ACADEMY, SOMERSET-HOUSE. °T ICE is hereby given, that the EXHI 6t, i BITI ON WI LL OPEN on MONDAY next, the _nstant, at Twel ve o 'Cl ock. Adttlhaion, One Shillin g ; Catalogue, One Shilling. Ezhibi HENRY HOWARD, R. A., Sec. C ual tera and Student s may receive their Tickets and tiv e l v ° g u es by appl y i ng at the Academy on Monday, aftea THE GENERAL STEAM NAVIGA rot ii,',',`,°N COMPANY'S PACKETS leave LONDON „ —,,BURG, with his Ma'esty's Mails, every Wednesday For Rktpaturday early in the j Morning. d a ERDA3I, with his Majesty's Mails, every Wednes- Pot 05i,);.,,,,,,1d Saturday 3lorning at Seven o'clock precisel). k'or cm ., % , I?, every Saturday Aforning. ki' n ' is- ; - The Packets of this Company will run to Calais, 1 , 01 a t ti ~Fa i, vsengers and Merchandise i , y every Wednesday, 1,,,, \xvineGPoA:sTti;ine,e,ero;clock precisely, 111./l ip GAl r e gr e ; s \re i cine e Xa r jzin u Na t itirday Morning, at s " r MR "f ' from St. Katharine' 1 ., Elti ,ek precise S ly 7 f d r a o y m ,. Tuesday, k.t and Thursday, at 1 rine's Whart. Fur p ?"ION to DIEPPE, every Saturday Morning.... ra. 1er.1, 4 r':'ght, apply to Mr. Norman, Agent, No. 1, " formati''mver-street; and for Berths at this Office. In- N.L.°4llltly also be Lad at 56, Haymarket. 4 b °44l am ' en g , rs going to Hamburg are requested to be p ow e "ly on Tuesday and Friday Evenings. . ',fel Steam-packeis for Towing and Excursions. Gen eral CHARLES BESSELL, Secretary. m 69,NavigationLombard-street Co m p an y' s Office, NEW ' WORK BY MR. BULWER. tkr Ju st ready, i n 2 vo l s. post Sen., I‘G L AND AND THE ENGLISH. 15 ,., Hy the A ut h or of " Pelham, " -deil ard Bentley, New Burlington•street. ''''....................tcce550r to Henry Colburn.) The pi t , „, Just ready, in Svo., hEmTorIiIiOsLUOMFE of MADAMEthe TRANSLATION of JUNO'f, (DUCHESS of ABRANTES.) C°4 1 1 11 . 1 Written by HERSELF. pthe 9th an d 1 0th Volumes of t h e Par i s Edi t i on. 11.arrl Beni ley, New Burlington-street. _ (Successor to Henry Culburn.) 1 1l r , Of whom may be had, '44 'la e n ` °"RTH VOLUME of this interesting Work, 'lli-. t " 'lth and Sth Volumes of the Paris Edition. 114DHE,CHURCII AND UNIVERSITIES. illinisu MAGAZINE of RELI ! qio i , AN , '-' 8 and ECCLESIASTICAL INFORMA -4441 'N' MAY price 2s. 6d., is this day published, * ,o 43 ' A be had of all booksellers in town and country. I !:' , rep,i. very f ew CONIPLETE SETS may still be had, 4 t t o ing yob, I and 2 to 1832, and Nos. 13, 1 4, 15 , e n J. Terrill them early application is necessary. rill and T. Clerc Smith, 250, Regent•street. q ie COURT CIRCULAR. 1 , A.T E , T .,„ gave audiences yesterday to the Hanove ' Earl GRE Y , Vi scount D UNCANNON , an d bllk e I,llsi " 4 thei r °, GLOUCESTER and th e P r i nceas A UGUSTA " t f 'I‘JE ye s terday. ,einek ilEs left town at Nstwenty minutes b e f ore , .)esterday afternoon, in a carriage and four, Party of Lancers, for the p ilace at Windsor. ipelt:tin.lllittee of the West India merchants and Plan (ll., ktk.llcig Messrs. BURNLEY, IRVING, COLVILLE, •i ti tti r - Z t , had a conference . with Mr. Secretary ; rt .. i'day, at the Colonial-office. ta,o4 Charge d'Affaires transacted business with A strus.ror s day at th Fore • ip vi tt4 t sited th e Nobley ester Viscount yest e erday.ign-office. s ~Iron-GENERAL and Mr. HARRISON had an 1 4 4 '14 "h Vi '• ALT/lORY yesterday, at the Treasury. kil p .: t on, head e d by Messrs. LEsTER and RoamoN, rview With Mr. Secretary STANLEY yesterday. 'IRIONABLE INTELLIGENCE. 1. 10 $. 0 , , t , I ~,I ,l iop ARRIVALS. 0 N.„, , 0r 1i of Worcester and family, at the Burlington 33, NI 4 ' G Worcester r a .g „ 1; W. Bragge, Esq., at ditto, from Ox. 1,1 if Glou z-stcourt E• M P at Whitehall, from his 3 1* if 'it ce, ter 1 , ' sq.' A • ". ?N I top, It . s..ire; Viscount Eastnor, M.P., in St. James's_ 5' jal ( e n).,, el gate, Surrey; Colonel Pepper, at the British 0 • 1 , '" - street at t:, , tt t , otishi re. , from a tour; Hine, Esq., at ditto, - 01 t t l I N„ 1 \\qu i , John Arbuthnot, Esq., at ditto, from ,1, 1 1 l y• kitsra Oundle, Esq., at ditto, from Leamington ; 3 1 4 k1i,.' , 01, 0 „. ae donald, at Fenton's Hotel, St. James's-street, , 11, .ire ;-- Hay, E, at ditto, from Lancashire ; 41 .4 "r4 ll ' h ; N., at Symmons's ' q " ,. 40 4, cri (1 and Hotel, St. James s-street, from 0 , h L L i ht% . 4 Lady Wood, at Batt's Hotel, Dover-street, 5 1 0. ° 41 , OA, ' C aptain and Lady Vere Cameron, from Paris ; / 'ttt l'r at ditto it t , r t, afat gar , from ditto ; Sir T. Baker, at Morley's 1 4 at t ' k it , al Li v s quare, from Walmer ; C. Williams, Esq., at ° arty r. tr P °6l ; Captain Rose, at ditto, from a tour IC ' ti k al, rt atn . H eYWo ~,t i , c 44, od, at the St. James S Hotel, Jerrnyn. I t Blit o aptaii ehester; Jas. Heywood, Esq., at ditto, from It t \ t ' 4l, l , l l ; 114, 1 a nd Mrs. Austell, in Brook-street, from 0 tt ,q, 4 4 ) a,; (1 °I. I) algairne, at Ibbotson's Hotel; the Duke ~y s 4 Ny n t he Count Alexis St. Priest, at the Brunswick 0 k4Albi,l4 storeet, from Paris ; Messrs. Cox and Bennett, ilqt at tr i tel, Cockspur-street, from Dublin ; Captain 0. O h . t c h n tO, from Exeter • Col. Perry, at ditto, from lt,TNtillotet,ar,,cl_ Cropper, Esq., and Mrs. Cropper, at the I,,:qL %., ~ , 4 . er ners_street, from their seat, Dingle Bank, 0 . it N.,, a `l t -hton Yeats, Esq., and Mrs. Yeats, at ditto, 0: 1 1. jle t ati °4 ; the Rev. Hugh Smith, at ditto, from Cob okt, t ; gatiOf Mexborough, in Dover-street, from Methley tto, t 'ill :!ceand Countess of Clonmell, in Upper Brook ' ;ii . 'l.t i :,?al4 l . ll., ` ° °; the Duke of Norfolk, in St. James's it,i'iittt,4lltort ca " s d t e i l Castle; the Earl and Countess of Surrey, ' .. kt,:etki ) the r, e ; Mr. Heywfflki Hawkins, M.P., in Suf ,„ t ith =ion. John Ponsonby, at Lord Duncannon's, iquare • il it t,i 4 s t. . , the Hon. W. F. S. Ponsonby and Lady Ot a ,,,' frokt s'aMes's.suare; Sir John Maxwell, at Grosve -0 ;Ash Re nfrewshire • Sir William and Lad Folkes, ‘, 1 4 ' l an 'su are • Lady . y ito i 1,,, -es ~, , Mary Wood, on Richmond-terrace; 1,. -, , 1.., tNellesley, at Apsley House, from Windsor • 0 k 4 -'4IY Ilford, • . 1 , 4 (.5,„_ in Great Stanhope -street ; the Earl of ~. te, I::_n.streetWilliam and Lady Russell, in 4,'lt It Portm an square, from Brighton. itSk t 4hi et DEPARTURES. I,,,kOlt ee , land Lady Wrey, from Symmons's Hotel, St. tOoly t i , Bg ; Captain and Mrs. Barsely Hall Q t t tii, i .NTI ditto for the Continent • John Taylor Esq 1 , i ' 4 1 ). 1 1 . 14, ; :: his seat in Worcestershire ;' J. Shift, Esq., from , t rt g Vil, l „ ° Hotel, for Liverpool ; the Rev. J. de Chain, i i al t l, 4 kit t , ' Hotel, Trafalgar-square, for Canterbury; Cap. T ' tl 41 ), L 't , from ditto, for Exeter; Thomas Knott Esq., I, 4 k:' th.'t Birmingham;; C. Wilson, Esq from ditto, o ~ it,, i ft he 4 , nr ilt ev. John and Mrs. Fenshaw, and Miss Le Mar c: 'tt; 46 ek h e St. James's Hotel, Jermyn.street, for Dagen ht, Nkr ; 4 , th t . r. and Mrs. W. Hawkins, from Grosvenor fo'4',,.s.eat in Eerks; the Rev. Jas. Campbell, Mrs. bl4 . iii 4 Ni t a llas Dale, from the Bert Hotel, Berners- Vt l iti, 41 4- 'er land • _ M ajor Turner, from the Albion Hotel, t t N ' k ~t, for . rip, tt o, aj or . Ipmich ; Colonel Turner, from ditto, for litt:44,,klUrrowes, from ditto, for Chatham; Colonel o h "' from ditto, for Staffbrdshire; T. Kyle, Esq., 4 to ur. t h. 14 P , ::,: , e1,,? 4:t F ACT.—A gentleman of this 4 do h t Y oi: 1 4: , S inee, met with a nest of four young ii t , r . t aq til'is eat hi took home and introduced to the ' flit,, i lk th: yo Ivh oi much to his surprise, immediately 'N,Ltl); lll l., tvi t l Pr° g , ehy, and is now nursing . and sus ,At k e ~e 4e the apparent tender solicitude with A A vot„ Natowied to treat her own offspring.- 4 ' l 'l 11 )It. "al • , ° 11 t), ? 4 ,/ P a UNE • k - 4 ° -.lto '''''''HOUSEKEEPERS ' A sso tr, t rie t . 4 1 4 L 'str T/ , ki k tik t y Nn . 1E HOUSE AND WINDOW TAXES. '4% Y,l4titi of th e In gr pursuant to a resolution paseil ' l 4o,,Aet ts k t the rat epayers of St. Marylebone, held on 'ith tti hle,. l 'had, "rechanics' Institution tavern, Circus agei ! . rit t f0..414,114,11)°,1t seven hundred of the resident th ti 4 ,, c lot ), t `_ the lied in the lecture-room of that esta- N, u h of q t Us e Pur Poae of forming themselves into an littte4l:llel 4°aeinho,:eeraYni,eigal .meaus - to obtain the entire ,e 1),.. or at th e , . !window taxes, and to protect !..!,, ,i 7tie, t a agents of and unjust assessment of the k '0 ~ t them °f the ta x - commissioners. There f oL 4v . 4 e,; t 4e Par s i: t h "ti ng some of the most opulent re -1,1 Nty ,Was , and al so , Y, With eall e d several of the new vestry. I, tt, Ar t 1 the , i , ° the chair, and resolutions, in ti,i,l4,,etthroli,l;rv.e objects, were carried unani qart,Nut : Who vruert'w" made of the names of those , i 4ti,l l k , hser. l3o .. ex, desirous of becoming members, k 4 h, km pti'ons . e P t 'hh, the whole of the meeting 'ver it in furtherance of the objects of the ti t d e th e ., very ~„d , " Vot e( ' ,_ b"me amount was collected. l'u the alt man, and the meeting Al ko6 ~2 (4 /ii6l / , 0 Nettle,' signing , in that describing ec)un, t y be nn u d n e: :.,• 2 stamp duties pressed • 2." • - f r , •^ - R. ":: . . lease and counterpart is where the reserved - - a fr . • t „. • ). •• ~/ - • 4 4 - • • ,4 111,T.' 1) fn Pll 0 .7\ 0 tram an individual named John Ne A Labouring Lessee of Cornwall,'."! qual and unfair manner in which the upon those who held tracts of land short leases. The duty upon their these instances amounted to 31. 55., rent was more than 101. and did not exceed 50/. Jere' was another of the wicked injustices inflicted by the horoughmongering Parliament upon the industrious classes. The writer of this letter said that W. Peter, Esq , M.P., a landed proprietor, would assist him (Mr. Cobbett) in is exertions to have those taxes repealed, and he hoped e should have the Hon. Gentleman's assistance, although he smaugcrhe great t u rc l a t a t nu e s d sfeed i r t. mo — fom ( n A eoyr l t a tg t o t a g gb h ee .l d e andwa corrected,the various by of country; t k fall c t it h ah o tee u d g ß h 3 an t n teft value,oE take andng: , he estates of the landed proprietors into their own tlasads! nd then an Act was passed (3 Georg e IV.) providiii that all assignments of mortgages should hear the sarn:.' duty as the original mortgage. He would not say that this Act was passed to screen the proprietors of large estates ; .ut however that might be, the duty payable under it on a mortgage of 200,0001. was not higher than that paid upon a mortgage for 200/. Was it likely the Right Hon. Gentleman would explain this, or could he, if he were to thump the box ever so, prove that it was not unjust? His next resolution related to mortgages, and was as follows: " That in the rise of mortgages, bonds, and securities every description, if the amount of the mortgage s for instance, be twenty-five pounds, the amount of the stdthr is one pound, or eighty shillings per cent; but if tha' amount of the mortgage be twenty thousand pounds, the amount of the sta:np is twenty pound., or two shillings per cent. ; that, in this case, the poor man pays foffy Herres se much as the rich man; and that the stamp is no tilort the amount of the mortgage be one hundred thoueted pounds; so that, in a case like this, the poor min pays' two hundred times as much tax as the rich man : and that, in this case also, tie tax goes on increasing in weight as the taxed person becomes poor." Here was another case of injustice that being once heard could never afterward, be robbed out from the memory ; and here also the poor man was made to pay forty tunes as much as the rich. The Hon. Member then read the following resolutions:— " That in the case of annuities, if the annuity be for ten pounds, or under, the amount of the stamp is one pound ; and that, in due proportion, an annuity of toao thousand pounds ought to pay a stamp duty of tvere hundred pounds; but instead of that, it pays a stamp detty of only twenty-five pounds; and if the annuity be for tea+ thousand pounds, or any greater amount, it still pays a stamp duty of only twenty-five pounds ; so that here the poor man pays forty or fifty times as much tax as the rich man ; and that, in this case also, the tax goes on getting heavier and heavier as the parties become more and more poor. " That, in the case of promissory notes and bills of exchange, not exceeding two months after date'? if the sum be forty shillings, or above forty shit , lings, and not exceeding five pounds five shillings, the stamp is one shilling; and, in the same propor t on, the stamp on three thousand pounds ought to be twenty-eight pounds eleven shillings ; but that It p.pt only fifteen shillings ; and that for any higher sum the° . stamp is no more than one p oun d fi ve s hilli ngs, i nstea d o f hieing, on ten thousand pounds, ninety-five pounds four shillings ; and that, therefore, in the former case, while the poor man pays nearly one pound per cent., the rich man pays sixpence per cent. ; and in the latter case, while the poor man pays nearly one pound per cent., the rich man pays threepence per cent. ; and that, therefore, in the first case, the poor man pays forty times as much as the rich man, and, in the latter case, nearly eighty times as much as the rich man ; and here, as in all the former cases, the tax becomes heavier and heavier, as the tax payer becomes poorer and poorer ; and that, in bills of a longer date than two months, the partiality is still greater, and weighs still more heavily on the needy man. " That, in the case of insurance of lives, where the sum insured amounts to less than five hundred pounds, the stamp is one pound ; that, if it amount to five hundred pounds, the stamp is two pounds: that, if it amount to five thousand pounds, or upwards, the stamp is five pounds ; so that the man who insures ten thousand pounds pays only one shilling per cent. ; while he who insures for less than five hundred pounds, and suppose that to be three hundred pounds, pays six shillings and eight pence per cant. ; and thus the man of scanty means pays nearly seven times as much as the man of wealth. " That, in the case of receipts, if the sum be two pounds, the stamp is twopence; if the slam be st thou sand pounds, the stamp is ten shiaings, when, in due proportion, it ought to be four pounds three shillings and lour-pence, that thus the poor man pays more than eight times as much tax as the rich man; and if the sum go on increasing to a hundred thousand, or a million pounds, still the stamp is only ten shillings; and that for any sum expressed to be in full of all demands, whether it be for two pounds or a million, the stamp is always ten obi!. lings; so that in this case it may be fairly said that the poor man pays a thousand times as much as the rich. " That, in the case of appraisements not exceeding the value of fifty pounds in the value of the thing appraised, the stamp is two-and-sixpence; that, if the thing appraised exceeds five hundred pounds in value, though it amount to a million of money or more, the stamp is but one pound; so that here the tax falls almost wholly on per sons in the middle rank of life, and the estates of the nobility and landed gentry are all nearly exempt : that ao estate of the value of a hundred thousand pounds ought to pay an appraisement stamp of two hundred and fifty pounds, instead of the one pound which it now pays ; so that here the people in the middle rank of life pay, in many cases, two hundred and fifty times as much as the rich. "That, by the aforesaid Act of the 55th George the Third, the duty on deeds as expressed by the Act, limits its operation to deeds containing no more than 2,160 words ; and the Act provide., that for every 1,080 words beyond that number, there shall be a further duty of ono pound ; and no difference is made as to this further duty, be the amount of the thing conveyed what it may; so that, in this respect, an estate of the value of an hundred pounds pays as much duty as the estate of the value of a million of money; and that it frequently happens that the deed conveying the small estate requires a greater num ber of words than the deed conveying the large estate. " That with regard to apprenticeships, the parents of a poor boy who give no premium at all with him, have two pounds to pay for the indentures and the counterpart; that in this case, however, where nobody but tradesmen are concerned, the stamp goes on gradually and fairly from thirty pounds to a thousand pounds, a premium under thirty pounds paying one pound stamp, and a thou sand pounds paying sixty pounds stamp ; because, in this case, the nobility, clergy, and landed gentry are not con cerned; and here we may observe, that while the poor boy's parents are thus taxed, the settlements made by the rich, pay only a twenty-fire-shilling stamp on a thousand pounds. " That, according to the aforesaid Act, every transfer, assignment, disposition, assignation, or re-conveyance of any mortgage or wadset, had a duty imposed upon it, on a certain od valorem scale ; so that the transfer, disposi tion, or assignation, &c., paid the same ad valorem duty as was imposed on the original mortgage or wadset; but that, by the last of the aforementioned Acts, viz., chapter l 7 of the 3d of Geo. IV., an alteration was made in this respect; and in such wise as to make the duty in all ems whatsoever the same sum, namely, one pound fif teen shillings; so that the stamp on the transfer of a mortgage of two hundred thousand pounds, or a million of money, has, since the year last mentioned, been the same as on the transfer of a mortgage of no more than two hundred pounds ; thus compelling the tradesman, or other small proprietor, to pay just the same amount of duty y h a is sice s s t , am d p e - e t d a s : " to tisheimaitdnobuyntt the hundreds ne the dps t o r no a f n s tt f hh e e r o ut o rs f a. nn h sd i fs s e ro s fo m f p a 10.1 pounds. " all and instruments for making provisions for building, re pairing, tracts, c t et: total mortgages,exemption f r c o o ni nv e t or purchasing houses, and other buildi ngs , f or t h e beneficed clergy on their benefices. for " aI T I b h o a n t That by several Acts of P ar li ament, end i ng w i th 55 Geo. HI., chapter 142, w hi c h A ct i mposes dut i es on d t s, her c e oo is things sold by auction, a duty of sevenpence in the pound is imposed, in Great Britain, on the amount of the sale of any interest in possession or reversion in any freehold, customary, copyhold, or leasehold lands, tene ments, houses, or hereditaments, and on any share or shares in the capital or joint stork of any corporation or chartered company, and of any an nuities or sums of money charged thereon, and of any ships and vessels, and of any reversionary i n terest at in on the ll aublic funds, or of any plate or jewels ; but that sales of furniture, fixtures, pictures, books, bones, and in landowner or his tenant, duty is only twopence in w the first purchasers , the this duty all sales of gt ods els iarairaerl pound ; and that fr o m and y here rr ia g is es : duty and oa all one other shilling gtheoodsa n t d h a c hPaotut whatev er, wilile nn wool, sold for the benefit of t and all sales of wuods, coppites t cattle, live or dead stock, and all unmannfactured pro tfeonre m r n e e n n t s , or tithes, all sales of l eases of ( PRICE 7-11.) n stamps, amounting annually, in the aggregate, to up. cards of seven millions a-ye ir, the utmost care has Leen -then to exempt the nobility and great landed proprietors from bearing any but a very small share of the burden; ind further, to make the tax heavier and heavier, in pro aortion to the smallness of the amount of property on which it is levied ; so that each tax goes on, pressing heavier and heavier, from the very rich down to the very 'moor, as will clearly appear by a reference to the letter of the said Acts," Nothing could be more unjust or unequal than this, and his only hope was that the resn!t of this and the other instances of oppression which he should be able to establish As inflicted by those laws would induce the House to vote, it all events, for the resolution with which he should con i•onclude• He now came to the next resolution, and it appeared-- " That by the first of the said Acts, various duties en le gacies are imposed, applicable to different degrees of rela tionship between the legatees and the successors and the deceased, beginning at one per cent., and going on to ten per cent.: but that, from these duties all freehold property is wholly exempt, and, therefore, from this tax, which is, on an average, about three per cent., besides the probate duty, on all other property in the kingdom left by will, the estates of the nobility and landed gentry (including the advowsons and lay-tithes) are exempted, while the father, the mother, the child, of the fundholder, the tradesman, ' the farmer, or other person bequeathing personal property, has one per cent, to pay on the amount of the legacy, while a brother who has had a thousand pounds left him by a brother, has thirty pounds to pay on this duty, and while a distant relation of the deceased has, on a legacy of the same amount, to pay one hundred pounds." Here it would be seen that p4sonal property alone was burdened with this impost, while real property was ex empted, and had not to pay a single farthing. Vas this pair? Perhaps the Right Hon. Gentleman opposite (Mr. Rice) would answer this statement. He might deny the truth of it if he pleased, but although he had thrown down the gauntlet, he (Mr. Cobbett) would defy him to answer it.—(A laugh.) But the hardship of this part of the case was beyond all conception, and would almost lead the man who reflected upon it to imagine that the injustice it caused must have been premeditated. He should wish to believe that this was not the case, fo: he would be un willing to think even that the Members of Parliament by whom such an Act was passed could have been aware of the hardships it would inflict. The effect of this tax was, that in many cases it swept the whole property away from the unfortunate legatee, and left - the intentions of the testator a dead letter. A correspondent of his had written to him to say that he had been left an annuity of 501. for his own life and that of his wife and child, and the legacy duty he had to pay for it exceeded 1301. This was more than the amount of two years' an nuity, and before the poor man could enjoy the advantage intended for him and his family, he was absolutely obliged to go in debt to pay the tax upon it. Was not this ini quitous? But the noblemen and gentlemen by whom such a law was made could not have been aware of its in justice ; but if they did not know it, it was time they should, and that was precisely the object he had in view. He now came to his next resolution :—. " That, in regard to the probates of wills and letters of administration on intestate succession, if the deceased leave property above the value of 201., his successors have to pay a stamp duty of 10F.—that is to say, at the rate of 21. per cent. on the value of the property ; but that, if the party dying leave by will any sum from 30,000/. to 5 0001., the duty is only I/. 10s. per cent. ; and that, in this case again, all freehold property is exempted." It was undoubtedly true that the personal property of the rich man paid this duty as well as that of the poor man, but not, it was self-evident, in the same proportion. For instance, the widow, or orphan, or fundholder, who was left a sum of 1,000/., would have to pay 45/. as duty; but the real property left by a bishop, although it might be worth 300,0001., would pay nothing. He had heard of an Hon. Baronet who had paid 15,000/. on 1,000,0001. of money. This might appear an extravagant sum, and it bad been stated that it was the largest sum ever paid as duty by any one individual; but then it should be recol lected that if the Hon. Baronet had paid at the rate that the middle classes of society were obliged to pay, instead of paying 15,000/. he would have to pay double that amount, namely, 30,0001. Here, again, the small such bad to pay twice as much as the large. Was this as it ought to be ? The Right Hon. Gentleman, perhaps, would explain this. He had defied him (Mr. Cobbett) to the combat ; but now, instead of treating them with me taphysics, he ought now to tell them why it was that the man who got in this way 300,000/. should pay not quite so much as the man who received 1,0001. If he (Mr. Cobbett) had one acre of land, and another man had one thousand acres, that man ought to pay one thousand times as much as he paid; but, instead of this, be with one acre was compelled to pay a thousand times as much as the man with the one thousand acres. Was that not something like confiscation of his little estate ? When he brought forward the subject before, the Noble Lord (Al thorp) gave him a most satisfactory answer, and said, that if real property were to be taxed in the same propor tion as personal property the result would be that the whole of a real estate would pass through the hands of the Government through the medium of taxation in the course of one hundred years. But the Noble Lord had altogether overlooked the effect of this tax upon personal property. The nicest calculation that ever had been made upon the subject was that of the late Baron Mdziere, who clearly showed that by the operation of these laws the whole of the personal property of the kingdom would be swallowed up in the shape of duties in the course of 116 years. If, then, this WAS the case, where would be the injustice or hardship of placing property of all kinds upon the same footing ? Why should those who worked for their money be obliged to pay in this manner, while landed proprietors were re lieved from the burden altogether? It was this most in tolerant and iniquitous tax which had rendered the families of the middle classes less wealthy than they otherwise would have been. Although he said this, he begged it to be understood, that he had no wish that the landowners should be deprived of their estates. He wished no wrong to any class, but his main object was to have the middle classes relieved from a burden which, in common justice, they had no right to burr, by obliging every description of property to contribute in the same proportion. Did they not think that the middle classes had a right to say, " If our property is taken from us in a given number of years, why not also take the estates of the landowners from them in the same way, for is it fair that they should be allowed to enjoy their estates while we are deprived of the fruits of our industry ?" This was a home question, and one that it would be difficult to answer eatistactorily. Now common rumour stated that the property to which the Earl of Fitzwilliam succeeded was worth 180,0001. ; but did this pay duty ? Oh,no. But ought it not to have paid it ? Ought it not to have been charged as highly as the personal pro perty of a person belonging to the middle classes? He (Mr, Cobbett) had no wish to see the Earl of Fitzwilliam stripped of his property, but be certainly was anxious that the properties of persons in the humbler walks of life should not be wrested from them by means of an unjust Act of Parliament. He now came to the article of con veyances of all descriptions, and his resolution on this part of the subject was as follows : " That, in the case of conveyances of all sorts, the duty upon a thing of five pounds, or on anything under twenty pounds value is ten shillings, and the duty upon a thing of two hundred thou•and pounds value, or any sum above tha►, is a thousand pounds ; so that, in the latter case it may be less than ten shillings per cent. on the value of the thing conveyed, and in the former case, if of five pounds value, it is two hundred shillings per cent. on the value of the thing conveyed; and thus, in this case, the poor man pays twenty times as much tax as the rich man on pre cisely the same sort of property, and under the same Act of Parliament • and that, as the Act will show, the weight of the duty goes on increasing from ten shillings per cent. to two hundred shillings per cent., exactly in the propor tion that the value of the property becomes smaller and smaller in amount." _ . His next resolution related to leases, and this would ex hibit another instance of the injustice that was done by these Acts to the labouring classes, viz. " That in the case of leases of lands, tene ments, &c., where the yearly rent is five pounds, the starnp-duty is one pound, or twenty per cent. ; but where the yearly rent is a thousand pounds, or any sum above that, the stamp-duty is ten pounds, or one per cent. ; and that the tax goes on, from four hundred a year rental to five pounds a year rental, getting heavier and heavier, but increasing in the email rentals in a most dispropor tionate manner." la illustration of the hardship pointed out in his resolution :he Hoe. Member read a letter which he Lad received (~ti_~l!l.~ei (No. 12,683.) FROM LAST NIGHT'S GAZETTE. WAR-OFFICE, MSS 3. 7th Regiment of Light Dragoons—Gentleman Cadet C. E. Lucas, from the Riding Establishment, to have the rank of Cornet (being Ridingrnaster), without pay, vice Denny, whose appointment has not taken place, May 3. 3d Regiment of Light Dragoons—Lieut. W. W. Congreve to be Captain, by purchase, vice M'Queen, who retires; Cornet R. Coghlan, to be Lieutenant, by purchase, vice Congreve; C. W. H. Steward, Gent,, to be Cornet, by purchase, vice Coghlan, May 3. 17th Light Dragoons—Lieut. N. B. F. Shawe to be Captain, by purchase, vice Robins, who retires; Cornet P. J. West to be Lieutenant, by purchase, vice Shawe; J. Mordaunt, Gent., to be Cornet, by purchase, vice West, May 3. Bth Regiment of Foot—Capt. W. Tudor, from half-pay 25th Foot, to be Captain, vice Dirom, who retires, May 3. Llth Foot—Lieut. J. Grant, to be Captain, without purchase, vice G. APKenzie, deceased; Ensign C. Campbell to be Lieu tenant, vice Grant; Cornet W. Pilsworth, from half-pay 2-Ith Light Dragoons, to be Ensign, vice Campbell, Slay 3. 30th Foot—Ensign J. T. Airey to be Lieutenant, by purchase, vice Bathe, who retires ; A. J. H. Lumsden, Gent., to be En sign, by purchase, vice Airey, May 3. 40th Foot—H. C. Tyler, Gent., to be Ensign, by purchase, Tice Hill, who retires, May 3. 48th Foot—Lieut. W. Codd to be Captain, without purchase, vice Robertson, deceased; Ensign H. D. - Gibbs to be Lieutenant, vice Codd, April 21; J. S. Shorts, Gent.,.to be Ensign,vice Gibbs May 3. 62d Foot—Lieut. J. O'Meara to be Captain, without purchase, vice Vender, deceased ; Ensign W. A. Vender to be Lieutenant, e•ce O'Meara ; Ensign H. Scott, from half-pay 82d Foot, to be Ensign, vice Polder, May 3. 80t Foot —Ensign R. Scheberras to be Lieutenant, without purchase, vice Inkson, April 16 ; Ensign H. Stubinger, from half_ pay 99th Foot, to be Ensign, vice Scheberras, May 3. 95th Foot—Assistant-Surgeon J. D. Grant, from the Staff, to be Assistant_Surgeon, vice Leonard, who exchanges, May 3. , 9Sth Foot—Liait..t. S. Lyon, froM half-pay 3d Carrison Bat talion, to be Lieutenant, vice Davis, promoted, May 3. U NATTACHED. Lieut. W. C. Mayne, from the sth Foot, to ha Captain, by purchase, May 3. BREVET. To be Majors in the Army. Capt. W. Tuder, of the 6th Foot; Cant. T. Fitzgerald (Town Major of Kingston, Upper Canada), July 22. HOSPITAL STAFF. To be Staff:Assistant-Surgeons. Assistant-Surgeon 1). Leonard, from the 95th Foot, vice Grant, who exchanges, May 3; A. Knox, M.D., vice Burton, appointed to the 68th Foot, April 12. MEMORANDUM. The appointment of Lieut. A. Stewart, from half-pay 8-Itb Foot, to be Lieutenant in the 13th Foot, as stated in the Gazette of the 12th October last, has not taken place. The half-pay of the undermentioned Officers has been can celled from the 2d instant, inclusive, upon their receiving a commuted allowance for their commissions. Lieut. J. C. V. Molesworth, half.pay Unattached. Lieut. .1 A. Dennis, half-pay Royal York Rangers. Lieut. W. Grant, half-pay Ist Foot. Major W. Busche, half-pay second Hussars King's German Legion. Surgeon C. Thompson, half-pay second line battalion King's German Legion. Capt. C. Bremer, half-pay 3d Hussars King's German Legion. Capt E. A. Holtzermann, half-pay 2d Light Infantry batta lion King's German Legion. Capt. C. W. A. E. J. Wyneken, half-pay lit Light Infantry battalion King's German Legion. Lieut. W. Gray half-pay Unattached. Second Lieut. J. J. Gordon, half-pay Bourbon regiment. Lieut. R. 1 - 1, E. White, half-pay Ist Foot. Lieut. C. B. Vignoles, half-pay Ist Foot. Ensign D. French, half-pay 18th Foot. Ensign J. Hodges, half-pay 22d Foot. Ensign E. A. Campbell, half-pay 53d Foot. ST. JAMES'S PALACE, MAY 1. The King was this day pleased to confer the honour of Knight hood upon John William Jeffcott, Esq., Chief Justice and Judge of the Court of Vice-Admiralty, Sierra Leone. LORD CHAMBERLAIN'S-OFFICE, MAY I The Lord Chamberlain of his Majesty's HOusehold has ap pointed Henry Greville, Esq., one of the Gentlemen Ushers Quarterly Waiters in Ordinary to his Majesty, in the room of Thomas Shiffner; Esq., promoted. WHITEHALL, A➢RIL 9.6. The Lord Chancellor has appointed Thomas Cave Hall, of Northampton, in the county of Northampton, Gent., to be a Master Extraordinary in the High Court of Chancery. WHITEHALL, MAY , 1533. The King has been pleased to direct letters patent to be passed under the Great Seal, granting the dignities of Baron and Earl of the United Kingdom of Great Britain and Ireland, unto the Right Hon. Granville Viscount Granville, G.C.8., and the heirs male of his body lawfully begotten, by the names, styles, and titles of Baron Leveson of Stone, in the county of Stafford, and Earl Granvill HANOVER, APRIL 10. The Duke of Cambridge has been pleased to appoint Captain R. H. Wynyard, of the 58th Regiment, to be Equerry to his Royal Highness., BANKRUPTCY SUPERSEDED. JOSEPH SHA RMAN, grocer, Birmingham. BANKRUPTS. GEORGE BAKER JOHNSON, corn-merchant, High-street, Wapping, to surrender May 14, at two, and June 14, at eleven, at the Court of Bankruptcy. Charsley, Barker, and Bridges, Mark-lane. JABER CLINTON PELHAM, whatfinger, Shad Thames, Horslydown, May 14, and June 14, at twelve, at the Court of Bankruptcy. Bagster, Size-lane. WILLI AM GEORE STUBLEY, hat-manufacturer, Cas tle street, Southwark, May 13, at half-past twelve, and June 14, at ten, at the Court of Bankruptcy. Brown, Took's-court, Lin coln's Inn. HENRY PEACOCK, potatoe-dealer, Leather.lane, May 10, at twelve, and June 14, at eleven, at the Court of Bankruptcy. Galsworthy and Nicholls, Cook's-court, Lincoln's Inn. FREDERICK CATES, hotel-keeper, Brydges-street, Covent garden, May 10, at one and June 14, at eleven, at the C ourt o f Bankruptcy. Tribe, Lincoln's Inn-fields. WILLIAM MOORS, cotton-manufacturer, Ludsworth, Der byshire, May IS, and Juoe 14, at two, at the Palace Inn, Man chester. Back, Verulam_buildings, Gray's Inn; Lingard and Vaughan, Heaton-Norris, Stockport. EOW AR BADGER, currier, Merthyr Tidvil, Glamorgan_ shire,' May 16, and June 14, at two, at the Commercial-rooms, Bristol. Cornish and Son, Bristol; Poole and Gamlen, Gray's Inn-square. PETER MASSEY, coach-proprietor, Longsight, Lancashire, May 20, and June 14, at nine, at the Star Inn, Manchester. Adlington, Gregory, and Faulkner, Bedford-row, London; Claye and Thompson, King-street, Manchester. JOHN ROBINSON, woollen-manufacturer, Cockermouth, May 14, and June 14, at eleven, at the Globe Inn, Cockermouth. Armstrong, Staple Inn, London; Benson, Cockermouth. DIVIDENDS. J. Jenkins, cabinet-maker, Lostwithicl, Cornwall, May 25, at eleven, at the Court of Bankruptcy—C. Wood, bill-broker, Abchurch-lane, May 24, at eleven, at the Court of Bankruptcy -51. It. Dun and W.Cleugh, merchants, London-street, Fenchurch. street, May 24, at half. past eleven, at the Court of Bankruptcy —NV. Marley, pawnbroker, New Bridge-street, Vauxhall, May 24, at twelve, at the Court of Bankruptcy—L. Danby and W. Wood, drapers, Horncastle, Lincolnshire, May 30, at nine, at the Bull Inn ' Horncastle—A. Wright and J. Woodhead, dyers, Woodroyd, Yorkshire, May 24, at ten, at the Packhorse Inn, Huddersfield—P. Allen and J. Smith, millers, Alcester, War wickshire, June 3, at eleven, at the Angel Inn, Alcester—P. Maddocks, timber-merchant, Liverpool, May 27, at one, at the Clarendon-rooms, Liverpool —J. Twemlow, cotton-spinner, Oldham, Lancashire, May 27, at nine, at the Palace Inn, Man chester. CERTIFICATES.-MAy B. Bowman and W. 'Thompson, colour-manufacturers, Com mercial-road—H. Carter, ehymist, Hastings, Sussex—l. Dick inson, scrivener, Ulverston, Lancashire—J. and W. Spencer, steel-manufacturers, New Sheffield, Northumberland —F. L. Byrne, wine -merchant, Kingston-upon-Hull—A. Nicoll, tailor, Conduit-street, Bond-street C. Ryland, iron-inerchaid, Bir mingham—W. E. J. Neep, silversmith, Norwich—D. I. Noad, commission-agent, Copthall-court. PARTNERSHIPS DISSOLVED. C. Winckleman and A. F. Honischer, Smyrna—W. Brooks and R. Clark, drapers, kWainfleet, Lincolnshire—C. H. Stone. house and Co., merchants, Newport, Monmouthshire (so far as regards S. W. Williamson)—A. Crossfield and S. W. William son, coal-merchants, Newport, Monmouthshire—T. Wells and Co., coal-merchants, Newport, Monmouthshire—J. B. Harvey, and G. M. Pritchard, surgeons, Teignmouth, Corn wall—V. and C. !tidier, hotel-keepers, Great Malvern, Wor cestershire—E. Hipkins and S. Jones, engravers, Birming ham—H. Usborne and Co., copper-merchants, near Swansea (so far as regards H. Usborne)—J. Groves and Co., merchants, Ab church-lane—M. Eginton and L. Parlett, schoolmistresses, Westbromwich; Staffordshire—J. and W. L. Robinson, worsted yarn-manufacturers Wakefield, Yorkshire—C. King and W. Morrison, coal-merchants, Great Malvern, Worcestershire—A. and G. Ritchie, Gracechurch-street—R. Jaggard and Co., dra pers, Warwick—W. Guest and Co., linen-manufacturers, Barns ley, Yorkshire—J. Robinson and Co., attorneys, Half Moon street, Piccadilly (so far as regards H. G. Robinson)—W. Loner gan and Co., Matanzas—J. Nield and W. Wild, cotton-spin ners, Oldham, Lancashire—J. W. and T. W. Lea, brush-makers, Bewdley, Worcestershire—J. and C. Hawthorn, surgeons, Stat . - ford—J. Gorton anti It. Porter, cotton-spinners, Heywood—O. and J. Richards, water-carriers, Womborn, Staffordshire—T. Milne, sen., and Co., wine -merchants, Cliff-hill, Yorkshire (so far as regards T. Milne, sen.)—E. Bloksome and Co., attorneys at-law, Dursley, Gloucestershire (so far as regards W. B. Wells). QUR JAMES GLEN, general merchant, Alloa, May 7, and 21, at the Old Signet.hall, Royal Exchange, Edinburgh. A REGULAR POACHER.—A short time since a Newfoundland dog, not above ten months old, belonging to P. TITLEY, Esq., of Penrhyn, near Llanrwst, while accompanying Mr. TITLEY, jun., and one of the Misses TITLEY, made a sudden plunge into the river Conway. The unexpectedness of the move surprised Mr. TITLEY, who called and whistled, but to no purpose, the dog pursued his course. After much swimming and many dives, " Neptune" came ashore, and laid at their feet a fine salmon, weighing upwards of 1711)9. EMIGRATION.—The ship England sailed on Thursday for Canada with 200 emigrants, including men, women, and children, under charge of the superin tendent, Captain HALE, from Petworth, Kirdford, Til lington, Nortchapel, Duncton, and neighbourhood; a party joined them from Hindon, Wilts, and about sixteen from the Isle of Wight. The emigrants are chiefly agricultural labourers, of good character and conduct, who have been induced to emigrate from the representations of their friends and acquaintances who left the neighbourhood of Petworth last year for Canada, and who have given the most satisfactory evidence of the success they have met with. The England will convey them direct to Mon treal, and the superintendent will take them, as far as it ,can be effected, after their arrival at York, to the different settlements.—Hampshire Telegraph. LONDON, SATURDAY EVEN/NG, MAY 4, 1833. IMPERIAL PARLIAMENT, HOUSE OF LORDS, Mr 3. On the Earl of SHAFTESBURY taking his scat on the woolsack, at five o'clock, Mr. TOOKE and others brought up the Birmingham and London Railway Bill, the amendments of their Lord ships being agreed to ; the Imperial Continental Gas Bill, and other private Bills. The Earl of JERSEY presented petitions for the aboli tion of slivery. Lon! DACRE presented petitions to the same effect. The Duke of DEVONSHIRE presented similar peti• tions from Derby, Dungarvon, and other place•. Al‘o a petition from the Chamber of Commerce of Waterford, complaining of the monopoly of the steam-packets. The Eat! of ROSEBERRY presented a petition fir the abolition of slavery from Leeds. Lord ROLLE presented a petition from B 1 ;sham for the better observance of the Sabbath. A NOBLE LORD presented a petition to the same (fleet from Brighton. Lord ELLENBOROUGH presented a petition from Edinburgh, praying that compensation may be given to the West Indian planters, if the emancipation of the slaves was carried into effect. Lord SUFFIELD presented fifty petitions for the total and immediate abolition of slavery. The Duke of NORFOLK presented a petition from Shoreham to the same effect. The Archbishop of YORK presented several petitions from Yorkshire to the same effect. The Earl of RODEN presented petitions praying the Home to pass safe measures for the abolition of slavery, from several places in Somersetsbire. Also a petition from the synod of Fife, against any alteration in the Church of Ireland. Lord WESTERN presented petitions for the abolition of slavery from Eye, Brandon, Woodbridge, Colebrook, Bury St. Edmunds, Chelmsford, Bradbury, and other places in Suffolk and Essex. The Duke of RICHMOND presented a petition from Sussex Earl ABERDEEN, in pursuance of a notice given last week, bad now to snake a motion in a matter of great public import ince, which he should not perhaps have brought under their Lordships' attention at present, bad it not been attended with considerations of a personal na ture. Their Lordships would possibly recollect that, in the course of last session, during a discussion in which this subject was introduced, a declaration had been made by himself and a Noble Duke behind him, that the French Government had entered into eng agemen t s w ith reference to Algiers which they had not acted upon. Subsequent to that period, a similar declaration bad been made else where, and from the other powers of Europe. He had expressed his desire to bring this subject before the House previous to the Easter holydays ; but on the request of the Noble Earl opposite (Grey), he had abandoned his inten tion. But the declarations he had mentioned having been subsequently repeated, the Noble Earl had intimated that it was no longer in his opinion reasonable to interpose any opposition to his (Lord Aberdeen's) wishes ; of course the first thing he should do, would be to repeat, without a tittle of variation, the declaration he had made before, "that the French Government had entered into engagements with reference to Algiers which had not been fulfilled." He did not wish to be misunderstood ; he did not mean to assert that any convention, or express stipulations had been entered into by that Governn ent for the evacuation of Algiers by their forces; the case was, however, that all the European Powers,whose fears had been excited by the possession of Algiers by such a force of French, had received intimations from that Government which were calculated to remove those fears. These intimations, however, had not been acted upon ; but as he understood that it was not the intention of the Noble Earl (Grey) to object to the production of these papers, be would not now detain the House by entering into any lengthened detail ; but he w mid leave the interpretation of these papers till they came regularly before the House, when no man of com mon honour or honesty could have the least difficulty in their elucidation. He would, therefore, not detain the House by any arguments now, or by exciting any ill feel ings ; but he could not help reminding the Noble Earl, that the dominion of Algiers, connected as it is with the rights of the Porte, would naturally induce him to take a. view of this transaction, and inquire what are the present state and future prospects of the Turkish Govern ment, in consequence of those transactions ? However, as he had before said, he would refrain from any extended discussion on this matter till it should be regularly before the House—at no distant period, as lie should hope. Although he must express his fixed opinion that the Noble Earl, in much of his foreign policy, had acted upon principles most mistaken, most calamitous and fatal to the interests and honour of the country—(Hear, hear, from the Opposition benehes)—still he had no reaso❑ to know that in this particular the Noble Earl entertained any views or opinions different from his own. He was most fully impressed with the importance of this question. If there were any Noble Lord acquainted with naval matters, he would at once see its importance ; but it would be sufficient to the House to be informed what the opi nions were of Nelson, Collingwood, and Exmouth, who all expressed the strong objections which they felt, that an extent of coast like the Algerine, of not less than from 5 to 600 miles along the Mediterranean, within sight of Spain, should be in the hands of such a power as France. If this were allowed, the height of the ambitious wish of Napoleon for France would be gratified, "that the Mediterranean might become the seat of the French power." He was far from any wish of embarrassing Go. vernment, but, on the contrary, would lend them every assistance i❑ his power in this mattter, as be felt great in terest in it. He would not detain them any longer, but would conclude by moving—." That there be laid before the House copies or extracts of the correspondence between the Secretary of State for the Foreign Department and our Ambassador in Paris in 1830, with reference to the expedition of Algiers; and also of the correspondence be tween the French Government and its Minister here with re ference to the same subject; and also of the correspondence between our Ambassador and the French Government, with reference to the intentions of that Government as to the evacuation of Algiers." Earl GREY had no opposition to the production of the principal papers alluded to. He was equally sensible of the importance of the subject with the N,,ble Earl, but he did not think it expedient to enter into the subject at present. At this moment there was a party in the Cham ber of France pressing that Government on this subject, and putting it as a matter of national concern to retain pos. session of Algiers. Now, if at the same time the Ministry of this country were pressed on the same grounds, the House would see that there must inevitably ensue a colli sion of the national feelings, which would impede, if not entirely frustrate, the endeavours of both Ministries to bring this matter to an amicable issue. He was far from imputing such motives to the Noble Lord; lie should have preferred perfect silence on this point for the present; but as the Noble Lord had called for the papers, he did not see that there would be any material inconvenience in allowing their production—at least of the two fqraier mentioned documents ; he should also beg leave to use his discretion in bringing forward any other documents which he might think necessary for the further elucidation of the matter. To the production of the correspondence between their Ambassador and that between the French Ambassa dor here, explanatory of the objects of the expedition to Algiers, he had no objection; but he bad an objection to the production of the other papers ; the only paper which bore any reference to the intentions 31 the French King, with reference to Algiers, was not an official docu ment, being the mere report of a conversation of a Noble Lord opposite with the French King ; and not only this, but it was before that Monarch had been officially recog• nised by this Power, and when no responsible Minister was present. In fact, there was no official document bearing on this point ; for a private conversation, how ever correctly reported, cou ld b e no aut h or i ty . If a re sponsible Minister had been present, the case would have been different; and as to verbal expressions, they were always liable to misapprehension. He was sorry that the Noble Earl had to find fault with the foreign policy of the Almisters ; he could, at any rate, assure him that, on this point, as well as on every other, they had done their best —in what appeared to their maturest judgment the best —for the general peace of Europe and the honour and welfare of England.—(Hear hear.) As to th e Tu r ki s h Empire, the Noble Lord might rest assured that Govern ment would never neglect the interests of that empire, but would do everythin g in their power to promote justice and peace. Lord ABERDEEN said, that his object was to get in formation, but after what bad fallen from the Noble Earl, he would not press his motion as far as regarded the third of these papers. He was ready to admit that great weight was due to the objections raised by the Noble Earl ; and though the same objections might be brought against tin production of any papers which Noble Lords might think it necessary to move for, he would at the same time admi that it was desirable not to produce that paper. lie bad on'y one objection in making the motion, and that Iva, as to the intentions of France. The present Government of France had professed to mint in the same policy, and fulfil all the engagements entered into by the form-r Go vernment wioi the diff-rent nations of Europe. It wa. expressly upon that basis that the new French Govern ment was acknowledged by the Government of this country. For when his Majesty opened Parliament, after the late French revolution, it was stated in the speech from the throne, that having received from the new dynasty every assurance that it should fulEl all the engagements of the former Government, he did not hesitate to acknowledge it.—(Hear, hear.) Certainly that ivis the price of the acknowledgment, and b e (Lord Aberdeen) had no doubt that it would not have been so promptly or readily acknowledged, were it not for the assurance given that those engagements should be re spected. The Noble Earl had on several occasions com• plained of the hostility shown by him (Lord Aberdeen) to his foreign policy. But he (Lord A.) was bound to say, that so far was that from being the case, he had shown great moderation. The Noble Earl would acknowledge that, from the first day of the session to the present mo ment, he had not made a single observation upon any of his measures, although he (Lord Aberdeen) could say that the Noble Earl's policy occupied his thoughts day and night, and was often open to comment.—(Efear, hear.) He (Lord Aberdeen) bad no doubt that the wishes of the Noble Eari were to conduct our relations with foreign States wisely and properly—indeed so comple'ely was that his belief, that he could frequently not believe that the 'policy pursued was in accordance with the Noble Earl's opinion. He hoped that in future the policy pursued would be more in accordance with his (Lord Aberdeen's) views ; but if they had the misfortune to differ, he should think it his duty, with every feeling of respect to the Noble Earl, strongly to impress those views upon their Lordships. The House adjourned at a few minutes after six o'clock. HOUSE OF COMMONS, MAY 3. The SPEAKER took his seat a few minutes after five. Mr.O'CONNELL said, as the report of the evidence taken before the Carrickfergus Election Committee waft now printed, he should feel himself warranted in bringing forward a Bill for lisfrancbi,,ing that borough. He begged to move that the issuing of the writ be suspaided until the Ist June. Lord ALTHORP would suggest, that instead of the Ist June the time be limited at present to the 20th May. Mr. O'CONNELL consented to Gx the 22d May, to which period the writ was ordered to be suspended. Mr. O'CONNELL begged to ask the Right Hon. Gentleman opposite (Mr. S. Rice), why the Irish popula tion returns which he had moved for were not printed ? Mr. S. RICE said he should have the information as early as possible. DUTCH EMBARGO. Mr. Alderman THOAIPSON stated, that in conse quence of the Noble Secretary for Foreign Affairs having intimated that, from his recent and severe indisposition, he did not feel equal to going into any lengthened dis cussion, it was his (Mr. Alderman Thompson's) intention, though with regret, to withdraw his motion, calling the attention of the House to the injury sustained by the em bargo on the commerce between Great Britain and Hol land. UNIVERSITY OF EDINBURGH. Mr. GILLON, seeing the Under Secretary of State for the Home Department in his place, wished to know whether the unsuccessful candidate (Mr. Liston) had offered the same terms to Mr. Russell, the retiring Pro fessor of Clinical Surgery in the University of Edinburgh, w hi c h Mr. Sims, the successful candidate, had done. The appointment had given great dissatisfaction to the inha bitants of Edinburgh. Mr. LAMB did ❑ot think he ought to state the terms which had been offered by the unsuccessful candidate, and therefore declined to answer the question. CONSTANTINOPLE. Mr. HUME postponed his question relative to the fo reign policy at Constantinople till Monday, in consequence of the continued indisposition of Lord Palmerston. ADMIRALTY JUDGE. Mr. HUME said that on a previous evening he had called the attention of the House to the filling up of the Judgeship of the Admiralty Court. He had now to express a hope that that office would not be filed up until the opinion of the House had been taken with regard to the proper salary to be given. It was now, he believed, 2,5001. a year, independent of fees, which was generally thought to he too high. Lord ALTHORP observed that the duties of the office were very light during peace, but heavy in times of war. The question was under the consideration of the Govern ment, and it would probably be their duty to submit some measure to the House on the subject. Mr. J. JARVIS wished, as there was a rumour of a vacancy in the Court of Exchequer, to know whether it was the intention of Government to fill that vacancy up, or whether in the Bill about to be brought in it was in tended to abolish one of the judgeships. Lord ALTHORP said Lc was not at all aware of any such anticipated vacancy. TAXATION. Mr. COBBETT rose to make a complaint on be ' half of the working classes both of England, Scot land, and Ireland, of impartiality in regard of taxation, a complaint, on their part, that heavy stamp duties and auction duties were imposed upon them, while the richer part of the community escaped. Before he proceeded in his statement, he desired to make an observation or two on the reflections that had been thrown out against him from time to time, on the assumption that he desired to set the poor against the rich. If a man in that House was never to say the poor were ill-treated—if lie was never to put forward the claim of the poor against the rich, then indeed would that House prove to be con stituted of the representatives of the rich and not of the poor. He complained that of eight millions of taxes, raised from the pockets of the people (including the costs of collection), a very small portion indeed were paid by those who were able to pay them, and than which nothing could be more unjust or more calcu lated to give dissatisfaction to the working classes. The taxes were placed on the poor by design, as well an for a permanency, to which he had always objected. What he had to submit to the House would be in the shape of resolutions, which were long, but they were drawn from Acts of Parliament, and not from statements which might he referred to the errors of assessors. These Acts stated who should pay and who not, and, unless it could be shown to him that these Acts did not exist, or that he put a different construction upon them from what they ought to bear, then he would say to his Right Hon. Combatant (Mr. S. Rice) th;;L his (Mr. C.'s) resolutions were unanswerable. His first resolution was a prelude to the rest, and was in tb;:se words : " Resolved—That an impost which, according to the letter of the law imposing it, is made to press with greater weig in weight tO e n o men, on man, class o t ronon of one class a s m s e o n iof , me s n , properly thanon other speaking, not a tax, b u t a c o n fi s catio n , an d th e l a w posing it is, if properly d e fi ne d, a pena l l aw , suc h as w e r e the laws imposing double taxes on the Catholics of Eng land, and on the Quakers of the United States of America; and that, when one part of the community is compelled to pay a tax, from which another part of that same commu nity, having the same or greater means, is wholly exempt • ed, there is a clear and undeniable confiscation ; and that, if such confiscation be inflicted without crime committed by, and proved upon, the party on whom it is inflicte d, such confiscation is a n act o f tyranny ." Ur. Johnson wrote a very celebrated pamphlet under the title of " Taxation No Tyranny," and he stated truly that taxation was no tyranny when each part of the com munity paid a fair proportion. That certainly was no tyranny. But if he could show that the poor paid one hundred—five h undred—nay, one thousand times more taxes than the rich, would not that be oppressive tyranny ? The Noble Lord (Althorp) had, when first he came into Office, proposed a tax on the transfer of Stock, and be was so ; but so me h ow or o th er t h e N o bl e L o rd ed away f rom so j ust a tax. The Fun d s were u they gave a l mos t a so lid f ree h o ld to t aWr i si l gsa e hs i r rtferh idinby the law; gtoeitinng possessors, and if the transfer of such a property had been taxed, justice would have been done. The next reso lution was : 46 That, by the Act of Parliament passed on de 11th of July, 1815 , being chip. 184 of the 55th of Geo. 111., and by the Act passed on the sth of August, 1822, being chap. 117 of the 3d of Geo. IV., imposing certain duties jd;(711/ 1 -e ---• ,a 1 'y appocation is necessary. and T. Clerc Smith, 250, Regent •street. (I N G , I N I S PATENT DOUBLE -11---IMED VENTILATING BEAVER HATS, I ter th 11: le ss e best kind of Hats ever yet produced, weigh k."' th • a n four ounces • will never injure by wet, or kN; 4 o:,, c o ° l'ur : the brims ' being double, the y cannot to r e out of §hape • they will not prevent the egress of ttr. 1", which has been so much the complaint of Pr°°f had oft t en producing the headache and the loss L tta e priee ce 21s. and 265.; Drab and Brown Hats at' St: Z(1, of the Patentees, Duggin and Co., 80, Men's t ;gve t ne.ar the New Post-office. Boys' and f d, Hats, from ss. and upwards. Caps o 011 ''ri Ptlol3„ 1ttik,...: 11 liberal allowance will be made to merchants, dealers.