The Sun. — London, England, 1845-03-03 00:00:00

Iv. FINANCIAL REVISION. The net amount of land, and other assessed taxes, for 1844, was The net amount of land, and other assessed - COMMERCIAL AND FINANCIAL LEGISLA rioN. (Continued from The Sun of Feb. 18.) 111. TAXES UPON CONSUMPTION. The Governments of nearly all countries have, pro bably as far back as their foundation, exacted tribute, or tolls, on the importation or exportation of commodities. The department of Government established to levy those taxes was variously named. It was originally neither more nor less than a tollhouse erected at inland passes, or at landing-places, for collecting a tribute to be paid to the king or prince. In progress of time it grew up to be one of the most formidable departments of state, by the sea-coast, by straits, by rivers, and by land. In Ger many the mane is still Zed, or toll ; in France, Douane ; in Italy, Dogana. Commodities produced in one country and imported into another country, to be used therein, can only enter extensively into consumption when the price is as low as, or lower than, that at which similar commodities can be produced at home. The natural advantages or disadvantages of soil, climate, minerals, raw materials, geographical position, population, and the state of the arts and sciences, vary so greatly in one country from those of another, that some countries caa produce some commodities which others cannot at equally low prices. Commodities which a country does not produce at all, or only at high prices, can be consumed by the non-pro ducing or dear producing country with more advantag e and in greater quantity, if those articles are purchas ed at and brought from the places where they are to be found at the cheapest cost. There is no country, with ordinary advantages, that does not produce some commodities so cheaply as to find a market for what it produces, over its own consump tion, in some other country, and from which a different kind of article may be brought with profit in return. This interchange constitutes international trade. The more numerous or burdensome are the restric tions the more limited will this commerce be. The fewer and lighter are the restrictions the more extended will it prove. All experience form evidence of these facts. If a nation were in a condition that its administration and security could be maintained without exacting that tax upon the value of commodities, which constitutes, not the whole national income, but, as usually levied, what is termed the indirect public revenue, then no duty whatever should be levied, either upon articles pro duced at home, or upon those imported from foreign countries. A public revenue being indispensable to defray the necessary public expenditure, property, whether in land, or iu commodities produced at home, or imported from abroad, ought to be taxed, or made to yield up annually a jest proportion of its rent or profit equal to the amount of the annual leg itimate claims upon the nation. This proportion of th annual rent, or profit, of property, would then form the whole amount of equitable taxa tion, levied upon all that could equitably constitute the whole national income. II commodities which enter into home consumption are to be taxed, the equitable scale of levying this tax would be, to levy exactly the same duty upon an ar ticle produced at home as upon a similar article imported from abroad. There can be no other equitable scale of toxing com modities, whether produced at home, or imported from abroad for domestic consumption. The producer never pays the tax upon the article he produces ; he mast add, to make any profit by it, the duty or tax, as well as his profit, to the cost of produc tion, and then the consumer pays the whole, including the tax. Whoever produces the article consumed, or wherever it is produced, the consumer pays, not the cost of pro ducing it, but the whole market value of the article, in cluding every tax upon it. The producer is, however, limited in his sales by the article he produces being highly taxed, whether at home or abroad, and his profits are also diminished by taxes, either at home or abroad, upon the article which he produces, as well as by the taxes upon every article which he consumes. If the market value of the home-produced article be higher than the cost of a similar article produced and imported from abroad, that difference of value arises from a restriction upon the admission for consumption of the cheaper article, either by actual prohibition or by high duties forming practical prohibition, er by duties so high that the foreign article can only be imported and used at prices equal to the amount both of its natural market value and also of the tax added, either for revenue or to protect the article produced at home. The difference between the natural price of an article imported from abroad, and the higher price of a similar article produoed at home, is a tax imposed upon the whole community, in order to put the amount of that dif ference into the pocket of the producer of the home made article ; it is also a far greater burden upon the nation, which is further taxed to the value of so much of the labour, production, trade, and navigation, which the protective tax restricts. If taxation upon articles of consumption be indispen sable to meet the claims upon the public revenue, then, if a quarter of wheat imported from Prussia, Odessa, or elsewhere, pay a duty of Bs., or 45., when entered for consumption in the United Kingdom ; in like manner, every quarter of wheat produced at home ought, on sound principle, to pay a duty of Bs. or 4s. ; or, W 1121 b. of sugar imported from Jamaica pay a duty of 245. when entered for consumption, there should be no distinction made to the consumer, when he pays a tax on the sugar he uses, whether it has been produced in Bengal, Brazil, Cuba, Jamaica, Java, or elsewhere ; or if a gallon of distilled spirits produced and consumed at home be taxed 10s., in that case agallon of distilled spirits, whether imported from France, Hol land, the West Indies, or elsewhere, ought to pay no more, when consumed In the United Kingdom, than a tax of 10s. In accordance, therefore, with the foregoing princi ples, that country which possesses average advantages from nature, and whose population possesses the greatest industry, ingenaity, and intelligence, will, if unfettered from legislative restriction, become, in proportion to its extent, resources, and advantages, the most flourishing country in the world; or at lea“ as prosperous as any other country with equal natural and moral advantages, and legislating upon equally liberal principles. We believe that the United Kingdom possesses all the requisite advantages to become that which nothing but false legislation prevents, viz., far more independent, prosperous, aid tar more rich and powerful, and with the whole populatien far less poor, far better employed, more fairly paid for their labour, better sheltered, clad, and fed, and more comfortable than that, at the present time, of any other country in the world. The agriculture, the manufactures, the shipping, the foreign and colonial trade, and the power of the United Kingdom might, in their present stage, be viewed as only in their infancy, instead of being considered as having before now attained manhood, if those sound principles of fiscal and commercial legislation which we have attempted to elucidate, but which are not new, were boldly taken up, in order to be carried by the Imperial Parliament. 1. REVISION OF THE ASSESSED AND INCOME TAXES. The most convenient adjustment of the present as sessed taxes would be to abolish them altogether, and substitute a direct tax upon the profits of all realised property. A revenue of from 10,000,000/. to 12,000.000/. might be raised by this simple and tist method of direct taxation ; and we are con fident, from what we have observed in France, Austria, Prussia, and some other States, that its collection would in a short period be found less grievous to the inhabi tants of Great Britain than the existing vexatious and inquisitorial assessed taxes. But we are not blind to the Parliamentary obstacles opposed to such an equi table tax in substitution of the existing assessed and in come taxes, and to provide for other taxes which we propose to abolish. One obstacle to our plan is the Land Tax Redemption Act of 1789—certainly the greatest financial blunder ever committed by a British statesman. The rotten ness of on measure of expediency will ever be found to give birth to some other unsound expedient, to pslliate for the time what is only curable by a bold and sound remedy : Temporary expediencies, without any certain provision for future exigencies, occasioned the financial difficulties that called forth the Bank Restriction Act. The embarrassments in which this Act involved the then Chancellor of the Exchequer made him seize upon the most available expedient:: that was, to offer up for sale the fixed revenues of Great Britain. The history of this mea sure, as far as it has been carried into effect, may be usefully instructive in showing how little advantage had been gained to the Treasury, not only in proportion to the amount of revenue lost, but especially as regards the obstacle which the Land Tax Redemption Act has formed to a sound adjustment of the taxation of Great Britain. Ilad the land-tax been completely, instead of partially redeemed, this difficulty in the way of financial legislation would have been greatly dimi nished; but, as it is, it has formed a plea for not im posing any further tax upon land. But to this plea we are honestly bound to demur. Another difficulty opposed to an equitable adjustment of the assessed taxes is the circumstance of there being no such taxes levied in Ireland. The justice, again, of this exemption in one, and of liability in the other two, of the three United Kingdoms, would he a task requiring powers of more than ordinary ability to defend. The justice of the exemption we deny. Taking the assessed taxes of Great Britain as we now find them, and considering them to be not only inquisitorial and grievous in the collection, but exceed- P l 7, 4Y bkjurious in their application, being detrimental to industry and to the employment of artisans and the la bouring classes, we consider the following revision as the moat equitabl e , w hi c h may b e a d o pt e d w ith th e l eas t o pction in practice, and with the greatest safety to the Exchequer. Net amount of :assessed taxes, exclusive of land-taxes The net amount of land-tax Taxes, for 1844 h• not amount of land-tax Net amount of assessed taxes, exclusive of land-tax All those taxes we propose to abolish, for the follow. ing reasons :- 1. The window-tax, which yielded for the year 18 39 Reasons for Abolition. —Being inquisitorial and vex atious in the assessment and collection ; injurious to the health of the population ; being objectionable as regards arckiteeture, cleanliness, and restricting the employment in glass manufactures of joiners who make window fraTes, of glaziers and painters; and being a tax unequal in its assessment, as large houses do not require the same number of windows in proportion to rents as small and middle-sized houses. In the latter respect, the window-tax is particularly grievous. 2. Servants, yielding in revenue £201,482 Reasons.—Being a tax which limits the giving em ployment to servants, and, by their not being employed, the occupation of others is limited, as cloth manufac tureri, tailors, hatters, shoemakers, &c., for their clothing, &c. Every limitation of employment, whether of servants or others, limits industry, and increases the poor-rates. 3. Carriages £447,467 Reasons.—This tax is grievous, as it limits to a most injurious extent the employment of artisans and work men, the great proportion of the value of carriages, of whatever description, and their appurtenances, being the labour and skill of coach-builders, coach-spring makers, coach-smiths, curriers, cloth manufacturers, coach-paint ers and glaziers, harness makers, saddlers, &c. The em ployment of carriages creates also employment for coachmen, servants, and horses, &c. 4. Horses for riding. &c., and other horses and mules Reasons.—By the assessed taxes restricting the em ployment of horses for riding, and other horses and mules, &c., it is easy to prove that this tax does, to an immense amount, limit employment ; exercise for health and recreation is also greatly restricted by its expense. It is especially grievous as a tax on horses by the day. Countless thousands, who cannot afford to keep horses on account of the expense of feeding and taking care of them, would hire horses fre quently by the hour or day, were it not for the high duty on each time a horse is let. It is also injurious to curriers, sadlers, harness-makers, horse-cloth-makers, blacksmiths, stable-keepers, sellers of fodder and oats, grooms, &c. Horsedealers £12,739 Reasons.—Tax unjust. Why not tax other dealers? Dogs Reasons.—Chiefly that of abolishing the assessed taxes, and as the substitution to be proposed will justify the abolition of this tax. It is also inquisitorial, and an often-evaded tax. Hair Powder Armorial Bearings £64,100 Reasons—The same as those for abolishing the dog tax. Game Duties Z 1 50,504 Reasons—The same as those for abolishing the taxes on dogs. Now, the amount of the assessed taxes proposed to be abolished is about one-fourth of a million less than three millions. _ We believe, if all the grievances and inconvenienoes of the assessed taxes which we propose to abolish, and the convenience in collection of the tax we propose to substitute, and the far less inquisitorial nature of rating the rents or profits of realised property, were but clearly understood by Members of Parliament and their con stituents, that this great financial reform, which may appear to little men a bold measure, would be carried in the House of Commons without a division. In order to extend the direct tax upon property, we should, in equity, extend it to Ireland ; and we could show that the people of Ireland would not be treated unjustly by such taxation upon the rents and profits of realised pro perty, but that it would even be made beneficial to the improvement of that country, and to the condition of the inhabitants. STAMP DUTIES. This tax yields the Treasury — From Great Britain, about 46,750,000 From Ireland, about Total _ £ 7 2 2 03 , 487 The delay and restriction imposed by stamps upon trade and commerce would appear to justify the abolition of this tax altogether, but its amount is too important, in the existing financial condition of the United King dom, to permit such a measure of convenience as well as relief to the population. In some respects, it can not be highly objectionable ; deeds, and other acts and documents of great importance, owing much of their security against fraud and forgery to the stamp, may be made reasonably to bear an expense for this security. But, knowing that the stamp duty acts oppressively in many respects, we cannot pass it over without pro posing some alterations. The stamp duty upon fire insurances is annually about double the amount charged for insuring property; this high duty not only greatly prevents the insuring of pro perty, but property not insured is frequently exposed to danger by the firemen with their engines not exerting themselves to extinguish uninsured property, as they are directed by the companies who pay them to take care, in the first place, to preserve the property insured. On marine insurances the stamp duty is so heavy and pernicious, that a great part of the insurances which would be effected in England are made at Antwerp, Rotterdam, Amsterdam, and Hamburgh. The stamps, therefore, on fire and marine insurances now yielding about a millio n an d a quarter , s h ou ld b e abolished. Licensing stage-carriages and hackney-coaches ap pears a duty which ought to be abolished; it produces something about half a million for Great Britain. Ireland is exempt from this duty on hackney-coaches and state-carriages. The licence-duty on them in Eng land is, however, not severely felt, nor very restrictive upon occupation ; while it forms to some extent a gua rantee for the faithful performance of the obligations of the proprietors of carriages and their servants. The probate and legacy duty yields about tvto millions sterling annually for Great Britain, and for Ireland only 66,0321. It is a duty that may be evaded, by giving during life that which is bequeathed by the giver, only after his death, to the person who is to receive the legacy. The mistrust of the possessor, however, or the power that it gives him, while in life, does not often allow him to sur render his property until he is in a state unable any longer to meddle with it. So that while men continue to possess wealth, the treasury will receive a considerable revenue from the stamp duty on probates and legacies. But we cannot defend the principle of making personal estate liable to, and exempting real estate from this duty. This requires an equitable adjustment. The duties on hawkers' and pedlers' licences are grievous impositions upon itinerant dealers ; nor do we believe that those licences are of any advantage in pre venting fraud. The stamp duty on gold and silver plate is less objec tionable than many others. It is, however, considered inquisitorial, and may not be a security as to the purity of the metals, for the stamp may verily easily be forged. It yields about 100,0001., of which about 2,0001. only is paid in Ireland. Taking, therefore, into consideration the exigencies of the Treasury, we cannot well propose any diminution or aWition of the stamp duties, except upon, Fire and marine insurances, which would leave an annual revenue from stamps of at least All the stamp duties, however, require as equitable adjustment. VIP POST-OFFICE. I We have, long before the late change was made in the Post- office charges, been of opinion that, as the Govern ment should never possess a monopoly of trade, the Post-office charges should be regulated, not with a view to revenue, but to the purposes of covering all the ex penses required to convey letters and intelligence with security and with rapidity. The tax imposed upon the public by the late Post office reform is so very moderate, that while it still yields a considerable revenue, which we believe confidently will increase, no one can desire any alteration in the rate of postage. Many of the recent arrangements of the Government for conveying the mails have been so extremely bene ficial, that great credit is due to the late and present Administration. There are, however, many places to which we would recommend morning mails to be dispatched. This world be beneficial, and would add no expense to the Post-office. The line of steam packets established by the Govenment contract with Mr. Cunard, for carrying the mails twice a month across the Atlantic, between Liverpool, Halifax, and Boston, has not only already more than repaid the outlay made by the Government, but leaves every prospect of an increasing surplus of revenue. The fiscal considera tion would be effectually secured,lif such powerful steam boats as those of the Liverpool, Halifax, and Boston line were to be dispatched from Liverpool once a week during the eight spring, summer, and autumnal months, and once a fortnight auring the months of November, December, January, and February. The Post•office would not only gain in revenue from this arrangement, but this frequent intercourse would form a great and rapid line of communication be tween the whole of Europe and all North America, including all the countries from the Gulf of Mexico to Lake Superior. It would, in practical effect, be connecting Europe and America in com mon interests, by convenient rapid communication forming, in truth, a great broad way of intelligence and civilization, and, with freedom of trade, the best means of increasing the commerce and prosperity reciprocally of, and maintaining peace and good faith between, the countries most interested. Under the old packet system between Falmouth and Halifax, by the gun-brigs, exclusive of the deplorable loss by foundering of nearly all those dangerous vessels, with all their crews and passengers, and expense to Govern ment, was about 40,0001. annually more than the re ceipts of postage. By the recent line of steam-ships, a large balance will, we believe, at the end of one year after the first packet steam-ship sailed from Liverpool, appear to the credit side of the Atlantic mails. Many other arrangements for carrying the mails by steam have been made by the Treasury and Admiralty. Traversing the world, from England to the Gulf of Mexico, and then overland, to meet other steam-ships, on the west of the Isthmus of Panama, to com municate over the Pacific to New Zealand and New Holland, meeting other lines communicating with India, the Red Sea ; and by crossing ever the Isthmus of Suez, meeting the British mail steam-packets for England at Alexandria, we believe to be far from an impracticable delusion. The practicable and not unprofitable establishment of all this is not far distant ; especially when we all know how very lately the practicability of running steam-ships across the Atlantic was questioned, doubted, and de nied. The recent contracts for multiplying the steam communication with India, and by a branch line from Ceylon to China, will be found of immense advantage. The steam communication recently extended to the Levaat is also important. There is another great consideration, one of economy, too, in the end, in regard to large, strongly built, and pow er f u l steam - s hi ps — t h a t i s , th e rea din ess with which mail steam -ships of great strength and power may be turned into steam-ships of war ; and that they may be de facto considered as such on the . North Americ an , W est Ind i an, and Mediter ranean lines. Now, if th a t ma il steam nav i gation were to belong to foreign countries, British capital no doubt would, we believe, be that chiefly invested in them ; yet in the event of war, they 7914 Mt 911 1 Y net be available to England, but they would in all the likelihood of probabilities, be turned against us. This, in the change which steam power must create in naval tactics, is a most serious consideration for the British Government and for the British public. We would therefore recommend that any surplus re venue from the Post-office should be applied to increas ing the number of mail steam-ships. rbtrb 72tittion SUN OFFICE, Seven 0' Clock. LATE MURDER AT HAMPSTEAD. ADJOURNED CORONER'S INQUEST. (THIS DAY.) (Continued from our Afternoon Edition.) After the jurymen had re-assembled, the father, who ap peared very much afflicted, was brought in. The prisoner's fortitude again forsook him, and a second time during the pro ceedings, he wept unrestrainedly. Thos. Rocker, of Charles-street, Portland-town, sworn—l am a ladies' shoemaker. I never saw Delarue, but have heard his name mentioned by my son Thomas perhaps fifty times. I had a misgiving of the person who had caused the murder when my son told me that he had taken a watchout of pledge. He told me so on Saturday evening, while we were walking from our house to Marylebone-lane. I saw the watch again on Sunday, when he said he had taken it out of pledge. I was present when my son came to get a pair of boots on the morning when he was taken into custody. (The trousers and waistcoat were shown to the witness.) To the best of my belief these are my son's. This ring I found on Friday last, and gave to the officers. I found it amongst the cuttings of the leather for burning. I was taking a hand ful to burn, when I found the ring amongst them. The cut tings were rolled together on the floor beneath one of the windows. I had never seen the ring before. I never had heard of the ring before. Thomas left his home at half past six or a quarter to seven o'clock on the Friday week. He had dined and taken tea at home, with his mother, myself, and brother. We took tea about four, and after that he was occupied in reading and a con versation with us. Ido not recollect that he took anything with him. It must have been fully half-past six when he left. James was working until twenty minutes after eight that night, then he changed his clothes and washed himself before he left the house. That would take him twenty minutes longer. The brothers hardly ever went together. Thomas was in the habit of using a very large stick which he said he had lost three weeks ago. He had brought it from Sheffield some two years before that time. My son had no -watch or ring before last week. He had not worn a ring before I found that among the cuttings. He represented to me for some time back that some kind friend was going to lend him some money, and he told me that he had received a note from Mrs. Edwards, stating that she would lend him some money on Sunday night, but he said he should go on Friday night, and he hoped he should get it. I said she must be a great friend to lend a stranger ten pounds. I never knew Mrs. Edwards before this affair. Before he went out he said that if he were successful in getting the money, he would return home earlier. I saw him again on Saturday morning at ten o'clock. That was his usual hour of coming to breakfast. He seemed, as usual, cheerful, and after he came into the room he pulled money out of his pocket. I understood he had got 12 guineas, and I congratulated him, and said, " I hope you'll be careful with it." On that night going to Marylebone-lane, he said he had got a watch out of pledge, I said, better keep your money in your pockets, or it will slip through your fingers. The CORONER—Who can state as to the hour James left the house ? Watson n Wi was there personsand e w t h ol o d aurse:ohferteh. the murder, m re n c r o d lt e lez an t d he d t w im el e t on it some time. 'My son, Thomas, said, " Don't talk more about that. It's a gloomy subject." He showed his shirt sleeve to Watson and us, but I saw no blood. Thomas was very intimate with Delarue, but I never saw him in my life. —(The letters so often mentioned were exhibited to Witness.) I know writing greatly like this (then bursting into tears)—l believe it to be my son Tho mas's writing. I never saw letters addressed to " James Cooper, Esq., Hampstead-road." Mrs. Watson was at home nearly the whole of the Friday evening. I have heard my son call Delarue Cooper, and afterwards he has told me that his name was Delarue, and not Cooper. I ex pressed my suspicion that any respectable man should deny his name, or use another; and he accounted for it by saying he was somewhat eccentric. I believe my son was acquainted with him for three years. The CORONER—You say he never visited you himself ? Witness (emphatically) —He never did. The CORONER to prisoner —Is there any question you wish me to ask your father. The prisoner—Everything my father has said is quite true. I have nothing to add. Richard Greenfield said he was a waiter, at the Swiss Cottage, and on the evening of the murder a person came in about half-past seven o'clock, and called for a glass of rum and water. I have looked at the prisoner, but he is not the person. Mary Ffrench, 31, Princes-street, Portman-market. My husband is driver of an omnibus. Ido not know Thomas Henry Hockey. 1 only know his brother James. He:s in my shop (a cigar shop) about nine o'clock. He said then that he had come from his work. He said on Sunday evening when he came again that from the letters found on the murdered man, it must be De larue, but he would not tell his brother that evening, for fear it should disturb him, " as poor Tom's feelings would be so hurt." He said further, he knew it was him, by the identical D on his linen, and by his going by the name of Cooper. The next night, after Thomas was taken into custody, he slept at my house. He did not tell me to deny to the police that he had slept there. Abraham Austin—Lodges with last witness. I saw James Rocker last Friday week, about nine o'clock, in Mrs. Ffrench's ; then he went out with her daughter, and I again saw him about ten o'clock. I saw him going along Rim bank on his way home. He was there again on Sunday from about eleven to one o'clock, and was set to read the paper. He read about the police and about the murder, and when he read that the linen was marked " D," and that a letter was found addressed " Cooper," he said, " I should not wonder if this was Delarue," and that he was a particular friend of his brother's. The conversation then broke off. I saw him again that evening, but we did not mention the name of Delarue or Cooper. Charlotte Ffrench—l saw James Rocker on Friday even ing at nine, and he remained till nearly eleven. I showed him the paper on Sunday, and he said about the person mur dered that he thought it was Delarue, but he would not tell his brother Tom. Philip Stevens, police-constable, 200 S said, that a state ment was made by James Hocker on the way to the sta tion-house, in Salisbury-street, Portman-market. Inspector Grey was behind. James Hocker said, "My brother came home to No. 11, Victoria-terrace, on Friday-night (the 21st ult.) I don't know exactly what time he came home. I was in bed, and he said, James, I have been having a bit of a lark, I hive been to see Sarah Cocks. I've been very successful, and obtained the money from the person that promised me the loan of some, and he mentioned Mrs. Edwards, Bath-place, New road, and he showed me ten or eleven sovereigns. He asked if I thought they would take the evidence of a father, mother, or brother. I said I did not know whether they would take the evidence of them. He said, " I'm sorry, I don't think he can bring any one else to chew when he left his house." I took James Rocker in custody in Marylebone theatre. Police-sergeant Scotney was called in, and repeated the evidence given by him on the former occasion. Daniel Delarue identified the watch and ring as his late brother's property. He was not aware why he should be called Cooper, or Curteis. The brother, James Hecker, was discharged from custody, and then examined as a witness.—The prisoner is my brother, and I sleep at 11, Victoria-terrace, but have my meals at 17, Charles-street. I took tea at home on Friday evening, and my brother then banded me a slate, on which was written, " Jem, I received a note from Mrs. Edwards this morning, stating that ten sovereigns will be at my disposal this eve ning," and he then added that he would be at home in toler able time. He left not later than seven. It was quite dark. I did not see that he took any stick with him. He came home between two and three o'clock, and the noise he made on coming into the room awoke me. He said, " Well, Jem, I've been snccessful ; I've got the money that Iso long expected." Ho then took off his coat and waistcoat, and shewed me the right sleeve of his shirt, and said, " I've been skylarking Jem, as you see, I've had the sleeve of my shirt torn off." I said, " How comes that about ?" He said, " I've been to Sarah Cocks." a young girl ho heard him speak of before. I forgot to say that he showed me some money, and said, " Here are twelve sovereigns, that's two more than I expected." I rose in the morning and went off, and he came over to Charles-street, and began to dispose of his money by giving father some and mother some. He was in their debt, as he had been out of work. That day passed over without any allusion to Mr. Delarue. At night Mr. Watson was invited up; we were all in high spirits at the idea of havieg so kind a friend, who had enabled us to liquidate a few debts. Mr. 'Watson's statement is per fectly correct, with this trifling difference, that I said also, "that murder was a gloomy subject, and ont of place then." I saw, when going to bed, the watch that has been identified as the property of Delarue. He said, "you see it's going. He some time ago pledged a watch ford. and I thought it was it. I read in the newspapers on Sunday of the murder and then thought it was Delarue. I could not sleep that night for I was so excited, and my brother said to me " What's the matter," but I did not tell him then. At four in the morning I told him, and he said " Who is it ?" I told him I thought it was Delarue, and he turned very pale, and said I must get up, but you must get me a pair of old boots. I went over to Charle-street, and when I returned I could see that he had been crying, as I was myself. We then went over to Charles-street, and my mother said the body has been owned by his brother. Thomas then said, there would be no utility in his going to see the body, as he could give no clue to the murderers. The witness then verified the constable Scotney's evidence as to the proceedings in taking the prisoner into custody. The letters were shewn to the witness, and he said that it !night be the handwriting of his brother, but it was not his usual style of writing. I have heard him speak of "Caroline," and say the poor devil, meaning Delarue, was embarrassed. I know of no one going with him on Friday night to Mrs. Edwards's. Ido not know the Cocks, or where they live. My brother often met Delarue at the corner of Henry-street, Portland-town, usually of a morning. About seven months ago he gave my brother 51. I heard from my brother that Delarue ha.d been robbed of a gold watch-chain and ten sovereigns. The prisoner had nothing to ask of witness. James Rocker's examination continued—My brother and Delarue's usual place of meeting was on the side of Primrose Hill, just opposite to Henry-street. He first became ac quainted with the deceased by meeting him there. George Leveridge, in the service of Mr Windgloss, news vendor, High-street, rortland-town—On Friday night, at or about half-past seven, he was at the bar of the Swiss Cottage, and saw the prisoner come in, seemingly much agitated, and ask for the parlour. He (Leveridge) then left the house. The CoxoxErt then briefly summed up, and the jury with out retiring returned a verdict of " Wilful murder against Thomas Henry Rocker." The witnesses were bound over to appear at the Old Bailey, and the inquest-room was then cleared. (Copy of the letter so frequently referred to, and signed " Caroline") My Dearest James—l have so often resigned myself to your will and embrace that 1 find myself in a situation which makes it necessary for me to leave home shortly. I would rather die than doubt either your word or your honour; yet do not. oh do not be ashamed to own me. If you 'cannot at present give me the title of wife, conceal me from the cruel finger of scorn. Heaven has been my witness that I have loved you but too dearly. Let me be happy in the conviction that you will one day restore me to your arms for ever. Ease my suspense by meeting me to-morrow at the place where, alas , you 124 Y 0 4 1 70 1 3' 51 =de= happy ; Yet WA 00, if it will Put one smile of hope and comfort on my countenance You can render me for nver light-hearted and happy, or for ever heart broken and conscious stricken. Oh, that a bended knee might peocure me the former lot. " Ever yours, CAROLINE. " By Miss F. " James Cooper, Hampstead-road." 11/PERIAL PARLIAMENT. (THIS EVENING.) HOUSE OF LORDS. The LORD CHANCELLOR took his seat on the Wool sack at Five o'clock. LAW IMPROVEMENT. Lord CAMPBELL moved the second reading of three Bills for the improvement of the common law process in the Courts of England, Scotland, and Ireland. It was not necessary that he should now occupy the House by going into the details of these three Bills. For two of them, the Courts of Common Law Process Bills for England and Ireland, passed their Lordships unanimously last session. But they were objected to in the House of Commons, on the ground that there was a want of reciprocity, as the Bills did not apply to Scotland.—(A laugh.) That objection was now removed, as his Right Honourable Friend the Lord Advocate: had prepared a Bill called the Court of Sessions Process Bill (Scotland) on precisely the same principles. The object of the Bill was to enable actions to be carried on without the per sonal service of process upon the person sued, that per son being in a foreign country at the time. A cor respondent of the Noble Lord the Secretary of State for Foreign Affairs had expressed apprehension that these Bills would be regarded by foreign Courts as a usurpa tion of their jurisdiction. But that could not be the case, as the Bill related only to process in actions between British subjects, and for debts contracted in the United Kingdom. Lord BROUGHAM said, that his Noble Friend, hav ing made a reference to what fell from him respecting this Bill last session, he would beg to observe that his objection had not been to the principle, but to the details of the Bill. Of the principle he highly approved, for he thought that it was calculated to remedy a great evil There were, it was true, some objections to the Bill which he entertained, and if they were not removed he should feel it his duty to press those objections. But, with regard to the principle of the measure, ho appealed both to his Noble Friend who moved the second reading, and also to his Noble Friend on the Woolsack, whether it was not a right and equitable principle which the Bill affirmed. There was one thing especially to be observed in the Bill;—that the object of the plaintiff was to con ceal his proceedings from the defendant, and he consequently might and probably would get some foreigner of indifferent character to swear that process was duly served. Now such a foreigner might be out of the jurisdiction of any court, and beyond reach of all punishment for perjury. What he wished was, that the service or that the affidavit of service at any rate should be a British service. Lord CAMPBELL said that the opinion of his Noble Friend was worthy of attention, but the objection might he considered in Committee. The Bill was then read a second time. FORCES IN IRELAND. The Duke of WELLINGTON, seeing the Noble Marquis (the Marquis of Normanby) in his place, begged to suggest that the motion, of which he had given notice, should be brought on on the same day with his previous motion ; for he had not had time to look over the returns of the forces sent to Ireland, and if the Noble Marquis would postpone his motion, it would give him time to look over these returns. The Marquis of NORMANBY said that his motion was not for the amount of the force sent to Ireland, but the number of troops in that country on the Ist of January in each year for the last ten years. He should be happy to comply with the Noble Duke's request, to bring on both the motions on the same day. He had been anxious to bring the matter before the House, because his Noble Friend (Earl Fortescue), who had stayed in town on purpose, was unable to remain longer than to-morrow. Understanding that his !Noble Friend the Secretary for the Colonies would remain in town the whole of to-morrow, so as to be present at the discussion, he could not say that he would postpone his motion without he had the consent of his Noble Friend. The Duke of WELLINGTON — My Noble Friend the Secretary for the Colonies will certainly not be able to be in the House to-morrow. THE AMERICAN TARIFF. The Earl of CLARENDON wished to ask a ques tion of the Noble Lord the Secretary for Foreign Affairs, as to whether measures had been taken to procure the abolition of a certain portion of the American tariff. The portion to which he alluded pressed exceedingly on the merchants of this country, and he thought the duties imposed on them were in direct violation of an existing treaty between this country and the United States of America. The American tariff imposed a heavier duty on goods imported into the United States from the East than from the West ; and goods coming from China were admitted at a lower rate of duty than goods coming from England. Indeed, he believed in some some in stanees, the amount of duty varied' from 90 to 120 per cent., whilst the goods from the West, were subject to a much lower duty. Now, there could be no doubt that this pressed heavy on the English merchant and was in direct violation of a treaty existing between the two countries, China shawls at a much lower rate of duty than those sent from this country. The merchants, there fore, had a right to think that that was not only an inju dicious, but an unjust distinction onthe part of America. It must be remembered too, that while they were praising this tariff they were claiming a return of the duties which had been paid on their rice imported into this coun try, in consequence of us having lowered the duties on the same article imported from the East and West Indies. The whole value of the rice received during the time of the low duty, was not 3 00/.--(llear, hear.) He thought that the United States suffered no hard ships ; and the whole case was very different from their conduct towards us ; as they laid on heavy duties on English goods, an reduced them upon other goods. All he wished now to ask his Noble Friend was, whether he reeognised the clnims of British sub jects, and what effect his representations had had upon the American Government.—(Rear.) The Earl of ABERDEEN said that his Noble Friend had rightly stated the case which he had brought under the notice of their Lord ships. The subject had engaged the attention of the Government for some time ; but he thought the experience of his Noble Friend might convince him that it was possible to have a very good case without being able at once to succeed. The Gentlemen who now re presented her Majesty's Government (Mr. Pakenham) had represented the matter to the American Govern ment, but it had not yet received the attention which it ) Mr. Pakenham's last dis as dated the 3rd of Oc tober, dto i e himself patch e e sr r e : ff e d n a . p — inn o d u ( taeohtameltuhhear. tsubjectit mnwe he proposed to put with persons in New York, who were principally interested in the case, and he hoped to receive from them information which would strengthen his means of applying to the United States Government. But he (Lord Aber deen) would deceive his Noble Friend if he did not say that the subject of our claims had been brought forward very prominently in Congress. CONSTABLES_ BILL (SCOTLAND). On the motion of Lord DalhoUsie, the Constables and other officers in Public Works Bill (Scotland) /A as read a second time. TIIE BISHOPRICS OF ST. [ASAPII AND BANGOR. The Earl of POWIS presented a number of petitions from places is Wales, against the union of the Welsh bishoprics. THE NORTH WALES RAILWAY. The same NOBLE LORD presented also a number of petitions in favour of the North Wales R a il wa y Bill. Their Lordships then adjourned. HOUSE OF COMMONS. The SPEAKER took the Chair shortly before Four o'Clock. The Bridgewater Navigation and Railways Bill was read a second time and ordered to be committed. The Chester and Holyhead Railway Bill was read a second time and ordered to be committed. The Thames Navigation Debt Bill was read a second time and ordered to be committed. On the motion of Mr. BROTHERTON, the Man chester South Junction and Altrincham Railway Bill was read a second time and ordered to be committed. On the motion of Mr. 11. JOHNSTONE, the Cale donian Railway Bill was read a second time, and ordered to be committed. Lord EBRINGTON presented a petition in favour of the Plymouth and Stonehouse Gas Bill. On the motion of the Noble Lord the Bill was read a second time, and ordered to be committed. On the motion of Sir J. Y. BULLER, the Devonport Gas Bill was read a second time, and ordered to be committed. On the motion of Mr. CHRISTOPHER, the Great Grimsby and Sheffield Junction Railway Bill was read a second time and ordered to be committed. Mr. H. IIINDE brought in the Newcastle and Dar lington Branch Railway Bill, which was read a first and ordered to be read a second time. LONDON AND YORK RAILWAY. Mr. ASTELL moved the second reading of the Lon don and York Railway Bill. Mr. M. MILNES would not, as it was understood that the second reading should take place pro forma, and the discussion be taken in the Commit tee, offer any opposition at the present moment. lle might as well, however, take that opportunity of mentioning that there were rumours abroad of an agree ment having been made between this and a competing line, calculated to injure the interests of private pro perty. The arrangement, as be understood, con sisted of these terms :—" You shall give up a certain number of objections which you have made to our Hue, and we will give up a similar number of ob jections which we have made to yours." Now there could be no doubt such an arrangement as this was in jurious to private property, particularly as these under takings have tho advantage of possessing great influence and immense capital. It behoved Par liament, therefore, to see that these abuses were not tolerated, and it would be as well that some step should be taken to give parties whose rights would be injured by such an agreement, notice that they had full power to bring all their claims before the Committee on Standing Orders. If such a course as this were adopted it would effectually prevent the rights of private property being injured in other instances by similar undertakings. Sir J. YARDE BULLER knew nothing of the merits of the Bill, but as chairman of the Committee on standing orders, to which the petition on the Bill was referred, ho could state that the standing orders had been strictly complied with.—(Hear.) Whether such an arrange meat as that mentioned by the Hon. Member had been come to out of doors was not for him to say—all that he could state was, that no petition whatever alleging any non-compliance of the standing orders was brought before the Committee.—(Hear, hear.) With any such arrangement, of course they had nothing to do; but as far as ordinary care was concerned, he could state, that the Committee used their exertions to arrive at a proper conclusion. The line passed through from 200 to 300 parishes, and the general impression left upon the minds of the :Committee was, that the case for the Bill had been got up with a commendable degree of care (Hear, hear.) The Bill was then read a second time. GREAT GRIMSBY AND SHEFFIELD JUNC- iiON RAILWAY. Sir J. C. HOBIIOUSE moved the second reading of this Bill. SOUTH-WESTERN RAILWAY EXTENSION. Mr. lIAWES presented a petition from the borough of Lambeth, in favour of the South-Western Extension Railway. TEMPERANCE. Mr. BROTHERTON presented a petition from se• veral places, against the sale of intoxicating liquors on the Sabbath. Sir JOHN OWEN STANLEY presented petitions from several places, in favour of Temperance Societies. LAND-TAX. Sir WILLIAM HEATIICOTE presented a petition from Basingstoke and several other places in the county of Southampton, praying for relief from the taxes on land and agricultural produce, and stating that when the value of their produce was reduced by taxation or adverse circumstances they were obliged to keep their labourers and support them while the ma nufacturers were enabled to discharge them. On this ground they conceived themselves entitled to relief. MALT TAX. Lord RENDLESHAM presented a petition from se veral places in the county of Suffolk, praying for a re peal of the malt-tax. NORWICH AND BRANDON RAILWAY (DISS DEVIATION). On the motion that this Bill be read a second time, Mr. M. GIBSON moved that this Bill shifted be read a second time that day fortnight. This Bill had been reported against by the Board of Trade, and he thought it ought not to be read a second time until the report of the Board of Trade was before the House. Lord JOCELYN seconded the motion. Lord HOWICK thought the object of the Honourable Member for Manchester would be met by the resolutions of the Railway Committee, which would be presented to-morrow. . Mr. BROTHERTON said whether these resolutions were passed or not, it could make little or no difference, and thereforo he would have no objection to support th© amendment. . Mr. BARING—The course suggested by the Hon. Member opposite was one that had not been adopted in reference to any other Bill, and therefore he (Mr. Baring) could not see why it should be adopted in re ference to this Bill. He conceived that all the purposes would be answered by the resolutions of to-morrow. Sir R. INGLIS was of opinion that the consideration of the Bill should not be postponed for so long a time. Mr. HAWES conceived that, as no other Bill would be affected by the motion, no objection could be made to it. Mr. LABOUCHERE said he would bring forward the Bill for a second reading in the usual course, for he could not see why this Bill should not be placed in the same position as others. Mr. WODEHOUSE would beg leave to say be con ceived that, under all the circumstances, the postpone ment would be the most equitable course. Mr. R. W. B. COLLETT—As the London'and York Bill had passed sub silentio, he could not see why this little Bill should not be permitted to pass in the same way, Mr. GIBSON, after a few words, withdrew his amend. ment. NOTICES OF MOTIONS. Mr. WALLACE gave notice that ho would postpone his motion with regard to sugar, which stood on the paper for to-day. OPENING OF LETTERS IN THE POST• OFFICE. Mr. T. DUNCOMBE gave notice that immediately after Easter, he would move for leave to bring in a Bill to secure the inviolability of letters passing threw the Post-office.—(Hear.) Mr. SHIEL gave notice that he would on Tuesday the 11th of March move a resolution expressing the regret of the House that letters addressed to foreigners residing in this country had been opened in the Post office without their knowledge or sanction, and that cer tain information with regard to the disturbances in the Papal states should have been communicated to a foreign power.—(Hear, hear.) PROPERTY AND INC OME-TA X. Mr. SPOONER gave notice that he would, in Com mittee on the Bill for the continuance of the property and income-tax, move three clauses—one to enable all per sons to deduct from the profits of trade all sums of money paid to their own families for the purpose of carrying on the trade, which otherwise • would have been paid to other persons.; also a clause to enable persons to deduct the amount of their poor's-rates and other rates from their income ; and a third clause, deducting the amount of insurance upon life, and also the amount of expendi ture on articles necessary fur carrying on the trade, though such articles might occasionally be used for other purposes. TOBACCO DUTIES. Mr. HAWES wished to direct the attention of the Chancellor of the Exchequer to a recommendation which had been made, and to an expectation which was generally entertained, that some alteration would be made in the tobacco duties, and to ask if it was the in tention of the Government to make any such alterations? The CHANCELLOR of the EXCHEQUER was aware that great anxiety existed on the subject, and was, therefore, much obliged to the Honour able Gentleman for having put to him the question. He was aware that it had been re commended that a differential duty should be imposed, so as to make a distinction between leaf tobacco and the other sorts of tobacco. But he had to state that it was not the intention of the Government to make any alteration at present in the duties on tobacco. TALLOW DUTIES. Mr. POULETT SCROPE, seeing the Right Hon. Baronet in his place, would put the question of which he had given notice on Friday, on the subject of the tallow duties. The present import-duty on foreign tallow was 3s. 4d. the cwt., but there was also an export-duty in Russia on leaving that country. There was a rumour that the Russian Government was willing to take off the export duty on tallow if the import duty were taken off in this country. The duties united amounted to 15 or 20 per cent. on the value of the tallow imported. In looking over the list of the 250 articles from which it was proposed to remove the import duty, he found tallow was omitted. There were, however, a great many articles which were either infe• rior sorts of tallow, or were used as substi tutes for that article from which the duty was to be re moved, such as, for instance, grease, which was an inferior sort of tallow ; hogs'-lard, which was swine tallow ; whale oils, animal oils, various sorts of vegetable oils—all these were used as substitutes for tallow in the manfacture of soap, and some of them in the manufacture of candles ; and if the duty were not removed from tallow, it would operate as a serious burden upon the consumers of this article. It was material, therefore, to ascertain if the Right Hon. Gentleman purposed taking off the duty on tallow when some arrangement should be come to with the Russian Government on the subject, or if he had fully re nounced the idea of taking off the duty on tallow. He wished, therefore, to ask if any negotiations were going on with the Russian Government on the subject of the removal of the export duty on tallow. Sir H. PEEL said he hoped the Hon. Gentleman would excuse him from giving any answer respecting the intentions of the Government. He always objected to answer any questions respecting the future exemption from duty of articles of trade, as those answers tended to produce great derangements of trade. With respect to the question with which the Right Hon. Gentleman concluded, he had to state, that no negotiations were pending with Russia respecting the removal of the export duty on tallow in that country, on condition of the re moval of the import duty here. GAME-LAWS. Mr. CRAVEN BERKELEY wished to ask the Hon. Member for Salford, who had, he believed, in the absence of the Hon. Member for Durham, the management of the question of the game laws, when it was his intention to nominate the Committee. Mr. BROTHERTON said it had been his intention to move the appointment of the Committee that night, but understanding that there would be some opposition to that course, he should postpone it for a few days. WAYS AND MEANS. On the order OfTheda;fur going into a Committee of Ways and Means, Mr. ROEBUCK said ho wished to ask the Right Hon. Gentleman (Sir R. Peel) a question, of which he had given notice. The subject to which he would call his attention was the negotiation now going on between this country and the United States on the subject of the Oregon territory. He wished to know whether the Right Hon. Gentleman had any objection, on the part of her Majesty's Government, to lay the negotiation, as far as it had proceeded before the House. The reason which induced him to ask that question was to be found in the present state of circumstances in the United States with regard to this very question. He did not desire to cast any slur on the conduct of a great nation like the United Statos, or to use any language which might excite angry feelings; but it could not be unknown to the Right Hon. Gentleman—for it was known to all the world—that a Bill had already passed the House of Representatives with regard to the Oregon territory. He always considered that the Oregon territory which had been already the subject of so much dispute was yet to be considered as a matter on which no settlement had been made, in fact, an o p en ques on He understood that it was likely a Bill would pass through the House of Representatives for the purpose of making the Oregon what was commonly called " territory." The course pursued by the House of Representatives seemed a most extraordinary one. The English were not a people accustomed to bluster or express themselves in a bullying manner, whilst negotiations were yet pending ; but it must be apparent to everybody that this was a mos t extraor di nar y p rocee di ng . F ore i gn nations should know whether these proceedings arose from the weakness of the Government, or from other causes. He thought it became us to watch attentively the progress of events in America, and whilst we trusted to their probity not to divest ourselves of the means of protecting our own interests. If he were to express an opinion it would be that the United States had no right at all to any territory west of the Rocky Mountains. At present ho would not carry the matter further than express a strong feeling against the mode of proceeding, and to ask the Government if they were determined to leave us in the dark regarding the pro ceedings in the United States. Sir ROBERT PEEL said the Ron. and Learned Gen tleman had correctly stated the proceedings which had taken place in the United States in reference to the Oregon territory. A convention bad taken place be- tween this country and America, in 1818, for ten years, guaranteeing that neither party were to occupy territory for ten years. The term expired in 1828, and a fresh agreement was entered into of the same nature, which expired in 1838, without any definite arrangement having been made. With respect to the question as to the negotiation with the United States, he was sure the Hon. and Learned Gentleman would agree with him, that it was not proper to disclose the progress of the nego tiation. The Hon. and Learned Gentleman must feel that our relations were not with the House of Representatives. While he quite weed with the Hon. and Learned Gen tleman as to the impropriety of using such language, he trusted the Hon. and Learned Gentleman and the House would not infer that her Majesty's Government was not deeply sensible of the importance of the question. Mr. DIVETT asked the Right Hon. Baronet (Sir R. Peel) if, in connexion with this subject he had seen a remarkable expression contained in the work of M. de Moprat, now publishing in Paris, on California, in which he states that he had examined the Oregon question, and states his conviction of the perfect justice of the English claim. The French writer said:—" II faut avouer que cette fois la raison et le droit, sont de leur cote." Sir R. PEEL was understood to say that he had not seen the work alluded to, and that the Hon. Member should have given him notice of his question. Mr. BLEWETT said it was rather singular the in formation should have come from the United States in stead of through their own Government. Sir R. PEEL thought her Majesty's Government were quite justified in withholding the correspondence. WAYS AND MEANS. On the Motion for reading the order of the day for going into Committee of Ways and Means, Sir W. CLAY having presented a petition from a nhmber of sugar refiners, relating to the change in the sugar duties, said, the amendment, of which he had given notice, would be most appropriately moved on the third resolution, and he trusted the Chancellor of the Exchequer would not press them through so rapidly as not to afford proper time for the discussion of his Amend ment. The order of the day was then read, the Speaker left the Chair, and the House resolved itself into a Com- mittee of Ways and Means. The CHANCELLOR of the EXCHEQUER said, that in addition to the notice he had on the paper with respect to the sugar duties, there was another to which he wished shortly to call the attention of the House; it was with respect to the Consolidated Fund Bill. In consequence of Easter falling at so early a period, of the year there would not be the necessary funds, and as the resolution was an ordinary vote, and one to which there was no objection, he hoped, as that resolution was the foundation of a Bill, the House would allow it to pass without any opposition. WIND :)W -TAX. On the qestion that the resolution that 8,000,0001. be granted to her Majesty, Mr. HUME rose. He wished to know whether the Right Hon. Baronet, upon the Committee moved for by the Hon. Member for Bath to inquire into window duties being appointed, he should have objection to allow that Committee to take into its consideration the propriety of substituting a house-tax for it? He had looked lately seriously into the question, and he felt no doubt that the most serious consequences arose from the window• tax. Sir ROBERT PEEL said that the question was one of great importance, and one that he could not satisfactorily discuss in answer to a question. It must be remembered that there were in existence at the same time, a house and a window duty. The House had at that time the option of taking off the window or the house duty ; it preferred taking off the house duty. He did not think it would be wise to discuss the question further now. Mr. HUME said it should be recollected that when half the window-tax was taken off, it was promised the other half should be taken off also at a future period. He, therefore, thought that was uo ground for the Right Hon. Gentleman declining to answer the question. Captain PECHELL wished to know if the Hon. Gen tleman had any objection to lay before the House the number of appeals which had been made against the window duty. The CHANCELLOR of the EXCHEQUER said such a return would be attended with so much difficulty and trouble that would be almost impossible to make it. Mr. HUME expressed his surprise that no return was kept at the tax• office of the number of appeals. Were there no records kept of these matters, if not there was something wrong in the management. He would respectfully submit that if those documents to which he alluded could not be had, there was something seriously wrong in that department. He conceived that a correct record ought to be kept, for he was aware that a great deal of vexation and trouble attended this mode of taxation, and therefore, on that ground, he was the more surprised that no record of the discipline he men tioned had been kept. The CHANCELLOR of the EXCHEQUER said it _ . appeared to him that the Honourable Member was not aware of the state of the law in this respect. Until a very late period the parochial authorities were not obliged by law to keep any such records ; and, there fore, not having kept them, it would be impossible to supply them now satisfactorily. Mr. BERNALL said, as the House was on the sub ject, he would beg to call the attention of the Right Hon. Baronet at the head of her Majesty's Government to the subject of the general mode of collecting the taxes. —(Hear, hear.) There was a crying evil in the shape of what was called "Surcharges." This was a great cause of complaint • but those who were the victims of it were often compelled to bear with it, and submit to the sacrifice, as their business would not permit their attendance and loss of time required by an appeal. Then, with regard to the collectors of the assessed taxes, he knew several of them who, though they paid but sixty or seventy pounds a-year as a per centage, paid as much to a deputy, while the collector explained by saying be undertook the office with a view to procuring a few addi tional customers. This was his reason for asking why should any man undertake the responsible duty of a tax-collector unless there was some inducement to him much stronger than the remuneration he received? and hence the abuses of the present system, which he conceived ought to inquired into. He thought the whole system was bad, and ought to be revised. Mr. ROEBUCK thought the present system of collec tion was bad. In one case which respected himself, when he asked where he would pay in the tax, he was told that the collector attended in his office only once a week, and when he inquired why that was so, he was told by the collector that he was only paid by a small per centage, and could not afford to devote any more time. Mr. HUME thought that no collector ought to be al lowed to appoint a deputy. He knew in his own parish that when the collector sent in the amount of the tax, he wrote on the other side that he had tea, or salt, or candles, or something else to sell, and in this way he thought he could get customers. He thought this ought not to be allowed. He thought that the appointment should be made by the Government, and that there should be no intermediate appointment by the Commissioners. He hoped that some Hon. Member would make a motion on the subject. Mr. W. WILLIAMS was surprised to hear his Hon. Friend complain that mere taxes were collected too cheaply. If the Government could get proper security for the safety of the money, he thought they were per fectly right in getting the collection made as cheaply as possible. Ile did not see how the Chancellor of the Exchequer could prevent persona from endeavouring to promote their own business while engaged in the col lection of the taxes, and be was moreover of opinion that he had no right to do so. Mr. HUME had not objected to the cheapness but to the mode of the collection. Wbat he complained of was that those persons who did not deal with the tax gatherer were liable to be surcharged. SUGAR DUTIES. The resolution having been put from the Chair, The CHANCELLOR of the EXCHEQUER said it would not be necessary for him to occupy the time of the House at any great length, inasmuch as, on previous discussions, they had decided on the propositions which ho should have to submit to them. They had decided that a differential duty should be imposed in favour of colonial sugar; and with regard to foreign sugar, they had decided on the imposition of a duty of 10s. 6d. in favour of sugar, the produce of free labour, over that which was slave-grown. Only one ether point had arisen which had been discussed on the motion of his Hon. Friend the Member for Beverley, the other evening. It appeared with regard to that point that it was the opinion of the House that further time should be given for the consideration of the question, and that it would be better that the consideration of the subject should be deferred until the Committee on the Bill. Until that period, therefore, he would not enter into details on the subject. With respect to the intro duction of the words " sugar of equal quality to clayed," he did, not see that there was any objection. But, with respect to the furthe words suggested, he was still of the opinion he had expressed the other evening, that the insertion of these words would create greater difficulties than their omission. As these words were understood at present, he believed there would be little objection to them; but, at the same time, having made inquiries on the subject, both with respect to the practice of London and other parts of the country, he should be prepared in Committee to state with decision to what the Government had come, and the grounds of that decision. He had al ready stated that tha 14th of the present month was the period at which ho proposed that the resolutions should take effect, thus allowing one month for those who had had sugar on hand to dispose of their stock. The CHANCELLOR of the EXCHEQUER then proposed the amended scale of duties to come into opera tion on the 14th of March. Mr. WILLIAMS had hoped that the Chancellor of the Exchequer would consent to extend the time be yond the 14th of March. If ne did not he could assure him a great and ruinous loss would be sustained by thousands of persons who dealt in sugar. He still trusted that the Right Hon. Gentleman would consent to extend the time to the Ist of April, or, at least, to the 25th of March. Mr. HAWES was quite sure the House, when a few simple facts were laid before them, would see the pro priety of modifying and altering the plan proposed by the Chancellor of the Exchequer, whic h was full of hardship. The Hon. Member then read a letter from an eminent mer • cantile house in the City, in which the writer sought for him self, and on behalf of his trade, permission to clear off duty paid stock before the Right Hon. Gentleman's plan came into operation. This writer declared that in the event of the Bill being carried, his house would ose to the amount of 2,000/. The house was the most respectable in tho city of London. With regard to what had fallen from the Chancellor of the Exchequer, ho understood that he would pass his resolutions through the Committee, reserving to himself the opportuity of stati as his precise intention with regard to the duties. If he was still going to maintain the principle of a distinctive duty according to the quantity, he was bound to say se to the House. If, on the other hand, he would admit there was a practical difficulty in the way of arriving at a satisfactory arrangement as to ascertainil i l j the quality of the sugar, then he was bo ne to state the fact, that they might know wha t the were to do. He did not know vibaC course the Hon. Member for Beverley (Mr. Hogg ) , intended to pursue ; he seemed very acquiesces" and satisfied. But the Government had it. tempted to make the duty dependent on qualiti before, and it had entirely failed. Were they going to depart from this principle? if they were he would give the Chancellor of the Exchequer al l t, 1 , 1 , 1 ; time that he might require before he informed House. Mr. THORNELY said if it were possible to provide all the quantity of sugar for the supply of the countrY from the port of London, then it would be practicable to arrive at a classification of the qua liti es of sugar.j, But as they imported sugar into the ports of nu" Liverpool, Greenock, Dublin, Cork, Lim erick, Belfast, he was persuaded that it was impo ssible. All experience went against it. The Hon. Memb er for Beverley instanced a case where Mr. Huskissont attempted to classify the sugar duties and I v failed. Latterly it had been attempted to tea, since the opening of the China trade with this cone. 3 There was also the case of cotton wool—it tvasl°,4 Sometime at an ad valorem duty, but that was found It to answer. There was so much detention of g oods tinu' those duties that the merchants came to Lord Alt when he was Chancellor of the Exchequer, and pill of him to fix the duty where he did. He objecte d alta' gether to the differential duties. Mr. HOGG was aware of the i m p r acticabilitY of thei making a satisfactory standard, but he trusted • would wait and see what the standard wa s t is s was intended to be brought forward. If i t "i t , satisfactory all well and good, if it was not then let it . 0 objected to; for his own part he was willing to visit ti . he heard what the, proposal of the Government Under these circumstances he (Mr. Hawes) tht 4 g be that it was well worthy of the consideration of t Government. He was not of opinion that the mat te should thus be given up ; but, on the c ontrstrk , he would assure the Hon. Member opposite (Mr. ili°ggois that he felt it his duty to continue the fight , and discontinue the battle, but divide the House again "*" again, not once, but a dozen times if necssary. The CHANCELLOR of the EXCHEQUERrosy, and was [LEFT SPEAKING.] TATTERSALL'S.—THIS - EVEN IO. Six oCLoog• CHESTER CUE. 10 to 1 agist Cataract 13 to 1 agst Semiseria 16 to 1 agst Era 20 to 1 agst Winesour 20 to 1 agst Zanoni 28 to 1 agst Yheomun ac Knuck 33 to 1 apt Agriculture 35 to 1 agat Pug 40 to 1 agst The Pride of Kildare 50 to 1 agst Foig-a-ballagh. 50 to 1 agst Sorella DERBY. 10 to 1 agst Alarm 15 to 1 agst Idas 16 to I agst Kedger 16 to 1 agst Cobweb colt 25 to 1 agst Newsmonger 30 to 1 agst Mentor 30 to 1 agst Clear-the-Way 30 to 1 agst Ironmaster 33 to 1 agst Pantasa 35 to 1 agst Anti-Repealer 35 to 1 agst Old England 40 to 1 agst Annandale 45 to 1 agat Fitz-Allan CONVEYANCE OF MILITARY RAIL WAY. tbori t i A new regulation has just been issued, under 161- o fil ef from the Horse Guards, relative to the conveys-neds 15 Majesty's forces by railway, in virtue of the Act 7 sn T b a t toria, cap. 85, clause 12, by which it was enacted, tit " railway companies which had been, or should be, by any Act of that or any future session, sor vri l L but iasu' e s Act of that or any future session should have °Z e pea shall obtain, any extension or amendment of 4 ' or rbi conferred by their previous Acts, or any of the A t ° ' or isso, o been or should be authorised to do any act una u n i fe t be provisions of previous Acts, are bound to provide *S lo ss ib s as herein mentioned." In consideration of such to following memorandum of terms has been subunlisoss companies hereafter mentioned and agree d to V, 4 07 " Officers to be conveyed at fares not ex ceeding 2° ' i ielt,:‘, in first-class carriages, each officer to be allowed 1 - c bil!- baggage free of charge ; soldiers, their wives, es 'So above twelve years, to be conveyed at fares Ilder tsiel ing ld. per mile ; children above three and un-be,sil half price; those under three years of age are t° c ynic free ; regimental baggage, 2d. per ton per of _„if soldiers and their families to be allowed 5 01 ' p o ",)s gage each ; carriages to be provided with seats , 3 _„" -010'' protected again 4 the weather; soldiers or their faTorigity cannot produce a route or other satisfactory 0 0,0 proceed by this conveyance, to be considered silgresol.4o passengers, and not entitled to benefit of this eV In order to avoid the risk of advancing money j o„,,ed not trustworthy, Directors to accept in lieu c" sSsr payment of fares, passage warrants or ticke .to icae by, proper officers, ordering the conveyance , J o Fps rants to be provided at the e x pense of tP and payable monthly. And whenever necessa+.7 re s, s to fb e officers, soldiers, , &c., or their baggage or , 0 _,.‘• company to provide the requisite accommodatl:o' o'oo usual hours of their trains starting." The c00L1'11, 0 . 6 00 1 ing immediately under the clause in estion ar e ' niece Western, Birmingham and Derby, forth Counties, North Union, Eastern Counties, B r istol fi sc7, t y cester, Edinburgh and Glasgow, Grand Junction, 3- so' o ci and Preston, London and Brighton, London :Or a 0 6 Western, Manchester and Birmingham, Ma n e befOs l if fol e ' d Leeds, Newcastle and DarlingtOn Junction , TAP' Manchester, South- Eastern, Maryport and C_,,sr, i ' a3 - 4, Yarmouth and Norwich, York and North Awl - 0 K, PA railways hereafter sanctioned by Parliament, al°"„ 0 - fiv lines which require additional powers theref r oplid t lowing companies, although not compelled t° , ioi stt c jA the terms of the 12th clause of the Act, have iniL i gif t sr willingness to accede thereto :—The Liverpool ~,J 7 ,ol sPas S4 ' ter, Durham and Sunderland, Hull and Selby, ,•'' o f Pie Carlisle, Stockton and Darlington, Great Norw 0 0' Birmingham and Gloucester, Bristol and G l °_, llc s ed 510 castle, North Shields, and Tynemouth, Chest head, Preston and Wyre, Bodmin and Waa e erid and Leigh, Bolton and Preston, lianchnst er er ieg , b e v Sheffield and Rotherham, Whitby and rit-A;01,„ and Drogheda, Dublin and Kingston, Ulster , , o tc, pee Dalkeith, Edinburgh, Leith, and Granton • G l ',?end nock ; Ayr, Dundee, and Arbroath ; Arbroath and Slammannan. __ j:_ tot kg .)40( '-L V \ ~.. 100- - =‘, \* ,• ' - _____• id DUTCH MAIL. r 138 $cf clio g TDB HAGUE, FEB. 28.—1 n the sitting 0. h t a op A ir Chamber to-day, the proposal for' revising t " - pa " orders of the Chamber was acceded to, af ter a 6 der bate, by a majority of 40 to 10. t , 00 11- li t ter A letter from Middleburgh, of the 26t- :, A I 4 e' f i l l that the ship Nidcrlands Koningen (Queen 0 1 ti e a d os '', lands), from Batavia to Rotterdam, wa s ci r lec t 13igil d t ed Baujert, in the afternoon of the 24th. le wrest lse - t e that day the captain and twenty-one of It s f t r b goe' 9 tlo o near Domburg, and having been provided w' s , e ttel i : ar e freshment were sent to Domburg, where e'r er l o ot ' - ht , was paid to them. Yesterday they wer e bi T e e il l t 4l 0 in waggons, except the English pilot, who j o i e ber, b et removed. Six of the crew lost their lives, t alio' t) , O which they were having been dashed agsiescoaals vessel and broken to pieces. By the latest Se see ll' e ship is a:total wreck. , re was 4 o f MIDDLEBURG, FEB. 24.—Last week toe - 3 50 0 0 '' 0 . rioting at Zierickzee, in consequence, si ! tw os, ° in . some executions for arrears of taxes. The c' ko '''' bro 04 ally so peaceable, assembled by hundreds, 0 0 0 0 , dows, and committed other excesses. 'r ho , 00 0 0°1 0. issued a judicious proclamation, and or der w d bo a ib , stored, after some of the ringleaders h e frore il li rested. A detachment of troops was sent „le o, ing, to be at hand in case of any f urther disc' ~I , flll e ' rti BIRTHS. ~ , On the 16th ult., the wife of John Tonle, la dy 0 ill' flier-street, of a son. the .et On the 19th ult., at Balcony , Ross-shir., sci iii, , A. Bethune, Esq., of a son. „„if e of On the 21st ult., in Welbeck- street, O. r soli Wardroper, k'sq., of a son. o f the ' elf* 1 0 On the 22d ult., at Epsom, the lady sl3" Geese, of a daughter. dy 13•11iDgb I' , La On the 24th ult., at Portman-square, ..,-- y, C • a daughter. of the Ili On the 24th ult., at Sevenoaks, the l ad y ifif° of Curteis, of a daughter. ~._„1 , tlis . .„lit On the 24th ult., at Warley-barracks, e r , °,7: - ofa da.v Capt. W. F. Hay, East India Company's el V' ° r.f ; MAR re RIED. b, c, ~ • o f tb On the 25th ult., at St. Pancras Chttre d diabter II Esq., Mornington• crescent, to Mary, Osir lit ~f O . ',Of late J. Taylor, Esq. rsq., "' u" On the 25th ult., John Robert Hilton, ting.eotda Regiment of Foot, to I3etsey Tan ish Clark o, Ye of the late Major Robert Clarke, R.M. aill e , s ;e 4 DIED. 4 ,.. t Edw ard Br i e o ;el 7 •'" On the 16th ult., at Tonbridge, Neef,i,,,uteneutpCo roi Brackenbury, only surviving child of uncoln• • Ate ` Edward Brackenbury, of Skendleby, .. ! __ cis Vice - a On the 19th ult., at Bury St. Lettnii , . gea r ' nouglo' - Wollaston, aged 78. street , -'-' - lio On the 24th ult. in Queen Anne of 0 , , son of Major-General Mercer. On the 24th ult., nilip Roberts, eldest child Palmer, Esq., St. blartin's-lane . Y. 1 5 MaNTHLY MILITARY O B IT . 1 1_ , U 6 4 . 1? C• 13 * C° . Generals. —Williams ; Earl of Effingh nol F.; Sharpe.Serc• parol el : Lieutenant•General.—Pritebard, Corp biajor-General.—G. Waugh, E. 1. rr; 3l4st " at - I ° 4' Colonel.—Cregh, C.B. late of 81 F. Ad . • s Gen , ) at 16, Captains.—Edwards, 98 F. Horton, h. p. 6 F._; Simpson, shields , ' 20 V , Lieutenants.—Birch, 51 F. (Ad.].) • t r i Le 3, h' . e.' °ll A(Adj.s.b.uri.lani Mil. „ 8 r. . c r, , ments, 84 F. ;A. S. Dickson, R. --. ; 2 v e t. , ~1. ), s, Dalton h. p. R. Art. Drivers; Goslett, late „_ u m I _ , Witte h. p. 5 L. lgtrgera d dilands, h. p. 7W. I. R.; De ' B mar.; 11 2d Lieutenants. —Bishop, late of B. Art. Low. Fen' Adjutant.—Morrison, h.p. W. Surgeon.—Morle, h.p. 59 F. . .... d. . ee . Assist. -Surgeon.—Leigh, Staff. ~„. , , h. ... SOW g 1 ' -- e , Medical Department.—Macann, r at , ," V ______, z _____-------- YOU" ll Y ' ------7"----- ------- ALURD ° P/ of London : Printed and Published by ,Sort nite e,_ ~d i NO. 112, Strand, Printer, at The : ,' t he London in the Praciact of the Sav y, 0 ' Middlesex, Monday, Marc h 311841 THE SUN, LONDON, MONDAY EVENING, MARCH 3 1845. ( Pro