The Sun. — London, England, 1845-03-13 00:00:00

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HER MAJESTY'S LEVEE. The Qu en hell a Levee (the second this seasen) yes terday afternoon, at two o'clock, at St. James's Palace. Her Majesty and Prince Albert, and the royal suite, arrived from Buckinehans Palace, in four carriages, escorted by a party of Life Guards. The Lord Steward, the Lord Chamberlain, and the Master of the Horse, , r , e seived h er M a j esty and h i s Royal H i ghness, and con atieted them to the State-rooms. Iti The r oya l su i te included the Duchess of Buceleuch, stres e of the Robes ; the Viscountess Canning, Lady i n Waiting ; Viscount Hswarden, Lord in Waiting ; e , ll 'nel Berkeley Drummond, Groom in Waiting ; Hon. Charles Grey, Equerry in Waiting; General Sir George Anson, Groom in Waiting to Prince 'in";171; the Hon. Sir Edward Bowater, Equerry to prince Albert ; and the Pages of honour in Waiting. ' 4lB Royal Highness the Duke- of Cambridge was pre 41lt at the Levee, attended by Mr. Edmond Mildmay. In the Foreign Diplomatic Circle the following pre as,sstations the Queen took place :—Le Baron de la ltenciere Le Neurv, by Count de St. Aulaire, the French Ambassador ; Edib Effendi, Jere Secretaire de l'Am eftssade, et f r e re de l ' Ambassadeur ; Tezza Effentli, 2de oeer etaire de l'Amletvisade et parent de l'Ambassadeur, a e ad Hassan Effendi, Attache de I'Ambassade et parent l Ambassadeur, by Sarim Effendi, Turkish Am olitellant The Foreign Diplomatic Circle was attended by Count r49t. Aulaire, the French Ambassador. and Le Comte e in s Noeilles, Secretary to the Embassy. Count s_letrichstein, the Austrian Ambassador, and Baron seirltellar, first Secretary to the Embassy; Satire t •. 'n, di, Turkish Ambssador, and Mons. Agop, Secre titirY s Interpreter to the Embassy ; M. Van de Weyer, B elgian Minister, Mr. Charles Drnuet, Secretary of ATation, and M. 0. Delepierre, Attache ; Mr. Moreno, na c'nes Agree ! ' Minister ; Count de Pollen, Sardi t 'an Minister ' • Baron de Brunnow, the Russian Minis -11 M. de Berg and M. de Koudriaffsky, Secretaries of ti,; 64t i° l3 , and M. de Longuinoff, Attache to the Lega- Count Ki e l mansegge, t h e H anover i an M inister ; sh e Chevalier B unsen, P russ i an Mi n i ster ; M r . E verett, . 1 ) : United St a t es Mi n i ster ; C ount d e R event l ow, t ntsh Minister, and M. de Bielke, Secretary of Lege ttrl. ; Le Due de Sotomayor (Marquis de Casa Irujo), SPanish Minister, le Chevalier de Pedroreva, o nd Secretary of Legation. and le Comte de Ores e te, Att ac he Militaire to the Legation; General Prince rleicala, Neapolitan Minister. and N. G. Canofari, t arY of L ega ti on ; B aron G ers d or ff, th e S axon d'-uster s ; Baron de Rehausen, Swedish Charge Affaire. help the' Circle the following Presentations to I , l ;_alajesty took place:— 1 Lord Advocate on his appointment, by Sir James S' vralt ato. Henry Pottinger, on return from China, by the Earl ,r,af Aberdeen. 4, 4 , 4 General Ci rc l e was a tt en d e d by th e L or d P r i c y Stag the Fi rst Lord of the Treasury, the Secretaries of tei l,tt f n„ or i the Home and Foreign Departments, the Chan af O i the Exchequer, the Chancellor of the Duchy t.neaster, the Chief Commissioners of the Wools ti ler ..-rerests, the Secretary at War, the Earl Marshal, the gorse, Steward, the Lord Chamberlain, the Master of e a 14erse, the Groom of the Stole to Prince Albert, the tierAin of the lionourableCorps of Gentlemen-at-Arms, Anaraptain of the Yeomen Guard ; the . Marquis of taiesseY, Gold Stick in Waiting ; the Vice-Chamber teltfie Treasurer of the Household ; Lord Monteagle, i Ptro ller•General of the Exchequer ; the Comp ' Al s p er „ . of the Household ; Hon. H. Manners Sutton, %oder Secretary of State for the Home Depart ; Mr. S. March Phillips, Under Secretary of State e 'effic e ; Major-General Sir Henry Wheatle, 1‘7., Keeper of her Majesty's Privy Purse ; the 7 1. of the Ceremonies ; Hon. Sir Edward Butler. A'' `' 4 l ` e naut of the Honourable Corps of Gentleman-at- Z e 'd Sir George Philip Lee, Lieutenant of the Yeo • L' a rd ; the Deputy Secretary at War ; Rev.. J. ~ol o i"ePuty Clerk of the Closet in Waiting s 'noss * e t ; Hull, Silver Stick ; Major-General Sir Henry i'lle s d e -e 2ntY Adjutant-General, 8.A.; Mr. H. Robinson, rkseßlk.ra•.bearer of the , Hon. Corps of Gentlemen-at k Sir Augustus Clifford, Gentleman Usher of the 2.11 Rod ; Colonels Weare, H. Bentinck, Dyneley, 'Atop and Clark Kennedy, C.B. and K.H., Aides-de l'shir to the /Queen ; Sir W. C. Ross, R.A., Miniature Of r4!er to the Queen ; the Hon. Charles Law (Recorder nsi h u s ,' ( n i „,l), one of her Majesty's Counsel ; Mr. Burge, oy i 6 %;ounsel, Agent for Jamaica ; Mr. James Bunco Ar b , gi Adjutant of the Hon. Corps of Gentlemen-at- Na: i ; Mr. Ellerthorp, Adj utant o f t h e Y eomen Guard; ss n Sadler, Eon i n Waiting •, Sir Benjamin Smith, la er• Frederic Peel Round, Gentleman Usher of ist 'alttic , ree e,n Rod ; Lieutenant-Colonel Sir Frederic "%rib . "-H• Gentleman Usher to the Privy Of th er e p in *aiting ; Mr. Arthur Blackwood, Groom histl ees rivY Chamber ; Mr. Alfred Montgomery, et e "an 'Usher to her Majesty ; Lieutenant-Colonel Lienir Gentleman Usher in Waiting ; Colonel Godwin, kWi e .P l ,,lto Usher to his Royal Highness Prince Albert ey ; Mr. Mellish, Gentleman Usher to her Ma '" II•• . Queen Dowager ; Mr. Cotton, Governor of llee. -9 :‘ of England ; Mr. J. B. Heath, Deputy Go • - the B an k o f E ng l an d ; an d the following tB-4 lftenilton and Brandon, Devonshire, Mon hn Fil_.or V I ; S ES—Ormonde, Westminster, Cholmondeley, altrb eee ' '"'intloull, Enniskillen, Devon, Ranfurley, Clare, jel t s.,•"agh, Cadogan, De Gray, Wilton, Clanwilliam, killos'"', Mansfield.sl al s ,tii ti l li N 7 'B—lngestre, Chelsea, Howick, Torrington, s ote tto r'i Berehaven, Newry, Barrington. Lot t „-'' 8 " - -.St. David's, Lincoln, llereford, Lichfield. 'lltie te ; t ,. a 's - Foley, W ors l ey , Ki nna i r d, H arry V ane , Leo, I ,V, Mahon, Norreys, De Ros, James Stuart, iNle,,, a ge, e t. Francis Egerton, Beauvale, Feversham, tladdo, Forbes, Sandon, Carrington, W. l' ci n in tre -.O24 OI3RABLES—Sir George Grey, Bart., C. Verun d'Eencourt R. L. Sheil, Sir A. Foster, Geo. Shaw. tie h ' u ABLES---- ' Charles Law, Q, C., CapLain_Du_n lope, M. P.,H. Cholmondeley, M. P., L. adegan, F. Chichester, W. S. Knox, Rev. a il ker, Captain Grey, S. Lyttelton, Captain F. 7 .- 11r - ' Colon e l iwther, E. Coke, H. Liddell, M. P., .' Eta rington .1,41/bi;"--tle 1 , ,,51 1 , 1 !" -- nes Barrel. ~,,,ri t er- r rs—Felix Booth, John B. Johnstone, William 1 0 „,.liei, a , t nei Clark, Henry Dukinfield, Augustus Clif- C,tie s Ztnn Codrington, H. H. Campbell, M.P., H. • I ts 4C 9 R. Howard, W. Heathcote, T. R. Gage, J. ies!art, M.P., J. P. Boileau, H. Mildmay, G. b614..1.1, M.P. le..(Aarles Scudamore, George Rich, W. C. Ross, Stirling, J. Kirkland, J. Hensler, J. Hamilton, b i r er m s , J. Walsh. --Carlisle. c4 bt Vvt, 4 c o N—Hale. :14REND DOCTORS —Jell, Saxby Penfold, Parish, t ' ti k Oak 411 Mnssenues —John Wright, R. C. Swinge, (I,l,llYoaston W. J. Rowe, M. R. Scott, T. Haver l'iank, G. ' W. Carlson ' W. Herbin, J. H. Gray, T. Gregory, G. B. Tuson. 's B- • . 1, - lienry Lee, Bowring, R. Ferguson, Ro "teqpaav ss u ,ille, R. B. O wen . Ry a n, Sutherland. kus")l4,,mn. W. R use . B urge , Q.C.. W a lli s , L oc kh a rt, : 14 15—Lee, Charles Mills, William Lyon, John 'G e e a ish Pitch e r, Murchison, J. Lockhart, Hitch- Buelcl ev B elton, Albert W. Woods, Thomas k's Willie Cochrane, M.P , Edward Qp~4, - ,, r 'es Balfour, Shirley, M.P., Homfray, A n bltttsane Twis s , E. D u k e M oore , H a ll a m. Frederick 1 s R. Shirley, Nussey, J. Bailey, M.P., 4 1, Somes, M.P., J. Somes, jun., James ? I ,, s ttti,' 4 obert Allf re y, C o tto n , Ch ar l e s C e stellain, J. V t ,,..Ae tse Sanderson M.P., R. 11. Sheridan, Hogg, t h 'see 1 , 11, Esteourt , Wiekham, Hume, M.P., G. E. • S. Butt er , M.P., R. C. 13 erw i c k e , J. Y ou n g , N ° s h er ave, Ly ons , T. Clif ton . M.P., 11. Whitwell, SAB,e H. T. Prinsep, Horsman, M.P., J. B. Dan q. If ee ° ,ack. W. Miles, M.P., Tardnew, R. Kelly, kiee s is 4 , l e, M.P., G. Grenfell, F. Duudas, M.P., -xl."•„,", Milnes M.P., Gill, M.P., Pownall, L. s ste s c . l;':., Gwy n , 'E. White, Pubsian, F. P. Phil )a-ang, J. • N. ne Aferriman, G. Philipps, M.P., C. 411lett!:•• Neville, M.P., O'Conor Don, M.P., IL P. Staples, D e Nt - , .t t ITR,„dltle M.P, Stephenson, R. Hollond, ALP , Lat r i' 4 4 „ere Dc' Horsey, R. J. Bagshaw, Fogo, Yin- Carden,S. G. B ham Trotter, Bain ., s:, • o, on , • Ylae Parke, M.P., Meek, J. R. Gardiner, Neil' , I,llr, Arthur, Stretton, W. Wiltshire, R. Grim hg. Wood, Deedes, M.P., J. Be Vries, Ander hteata M.P., Irwin, M. Smythe, M. Wyvill, t s 'sis s 4l ,'"tanton, MP. J. J. Farrell, Aldam, M.P., H. 10rel 34 • P J. W . Gutch. G. Bacon, H. Hughes, *l' 43 % 1) . W . T. udworth, C. Barnard, C. Wemyss, lissltugh„'int, Colquhoun, M.P., B. Gurdon, Arthur, bk" TS • h • . mit . ,uoup_htt, v , 44B ßAL---Th e Duke of Wellington. M ss ist, k . -8 ,.." -- Lord Aylmer, Sir H. Douglas, Sir J. • • Sir Sir F. Stovin, Sir H. Wheatley, si t e . ste e l !' Patrick Ross, Sir R. Arbuthnot, K.C.B. , 4,0 T. saTker , Sir Bur is Camac, Aitchison, Ni l / 4 .C at ° l l ' , li'Leo ' d, Sir H. F. Bouverie, K.C.B. ' • after, Sir T. Montrisor, O'Doyly, Sir Lewis ', ll ste, l3ter, Lord ' C. Manners, Grosvenor, Wynyard, e , a z I,nz, Clitherowe, Sir H. Watson, L'Estrange, It.tat,o4l.°Y Maclean. l i ckkh tb ., B , -- --t, G. Du Costa, Newell, Thorn, C. 8., Sir 1. 4 ). tit ,t1 0 • 3 :s Snuth, Clive, G. Higginson, Malcolm, H. bc.ureenn, Hon. R. Fitzgibbon, t' Sir' T u ir c,e llard Ddherty, Daly, Charles Wyndham, N l .' Re s , K, Middleton, Thornton, Adams, C. 8., A.S s, nbrooke M.P., Clinton, Codrington, W. , 44 °As 0 11 1: , Longfield,Long, M.P., Alcock, Morse s'ati.l,7l4;",isY, Graham, Turner, H. B. Henderson, jle eries`, l Y al °P, Faber, Croft, Stoyte, Lawrenson, Ott s 'Ate s -- `"ni Beakiston. v i e L Ibbeteon, Hon. R. Boyle, W. Wood, ).; Lip dell, ` ,, Altlerd, E. F. Grant, Burdett, Barbor, R. Pender, Garstite J. T. Grant, lion. I ss k St. P. Lawrence, linett, Emery, Spryer, Ake, 1- eov, W. W oo l, J. P enn y, F. N. Skiner, l'tts:ta r te sc ,-'• Turner, F. Percy Nott, Fre.l. Stephen it Fred. W. Hamilton, R. W. Fraser, Ma- Q.,orc, Poore, Bischoff, M. Archdale, Bateman, AR. Forbes, G eorge L ew i s , Amid, W. St. ti s 'N ze Dawson, G. Turner, J. A. Swart, te u • t D:trA, Nnnington, Charles Greaves, E. Arch 're, w. Stewart. Hogg. C. C. M'Calltms, ti sr"' H. Nuth 11 J. G. Wilkinson, Hen. S. 'Wis• 0 • oow,ll -6. a Charles;Clarke e lA, r • :lion, E. Thornton , t. we,d• Huehee, Henry Stone, Gough, , "IR iison h 1 1 4 , .s o ,C. Glazbrook, E. Eastwick, , J. .W. T ut h(7, E. Eastwick, Roche, W. H. 1 arisb, setl ) hr ine: Hodson. G. Barstow, Power. Stare, la t e e 3, Hawisins Q. Pjeson G. A. T. Her -44. 9, Jr v , • •W. 9 th d IR R i o , )Is, De Ros, J. 1.. [leathorn, Do Cane, O ti th '. IsO s n • W. E. Reneingten, H. Jervis, A. M. as s ' w • 'r G rove, James Mon ey, Jo; r s. • °I. G. Iluehes C. N. Ilalked, R. E. F. 4 t.t , ok T . C. t- D . e ne, Dodn e ll, IL Li n d ow , D. L ane , An " Ituisell, Power. THE SUN, LONDON, THURSDAY MORNING, MARCI-1 13, 1845. , on their return from service and their appointment to the Arctic Expedition ; Commanders, Henry Chads and E. Codd, on their promotion and return from foreign service ; C.unmarider Sir W. Ifo,te, Omani W. H. Hull, G. Maubray, Lieutenants J. Willouihby, and S 0. Woodbridge, by Lord Haddiagton. Captains, I. Penny, R. 11. Wardell, Arniel ; Lieutenants, C. M'Culluin, William Southey, and Mr. J. Palsgrave, en their return from India ; Lieutenant-Colonel Newell; Major A. Hyslop; Lieutenants, E. Eaatwick. H. Hu:hall, W. J. Pogson, W. Rtnnington, I. 11. Heathorn, C. N. Halked,Dr. Ryan, and Mr. 11. Irwin, by Lord Ripon. Commander James Stoddart, on promotion, and return from China ; and Lieutenant W. B. Parker, on his appointment, by Sir W. Parker. Major Lawrensor ; Lieutenant J. W. Hughes, on ha promotion, by the Hon. E. Lygon. Li utenant-Colonel Daly, on promotion and return from India ; and Captain Low, on promotion, by Sir C. Dalbrac. Major, the lion. H. Crichton ; Lieutenants, H. Stone, and J. Grove, by Colonel Moore. Colonels, Sir F. Cockburn, on return from Bahamas, and Sir R. Doherty, on return from the West Indies, by Lord Stanley. Lieutenants I. W. Stewart, and J. N. Peto, on their re turn from the West Indies, by General M'Leod. Lieutenant-General Maister, on return from the West Indies, and appointment ; Colonels, Thorne, on ap pointment, and Clive, on promotion, by the Duke of Wellington. Captains Unett and Macartney and Lieut. Todd, on their return from India; Capt. Poore and Cornet Keene, on their appointments, by Cul. Middleton. Lieutenants Stace, Du Cane, Clarke, and Tilly, by the Inspector of Fortifictitions. Cornets Dodnell, D. Lane, H. Lindow, and Anderton, on their appointments ; Lieutenant Miles and Mr. An derson, by Colonel St. Quintin. Captain Holder, on promotion; Major Longfield, En signs Charter, A. J. Garnett, Baynes, and Stone, by Sir H. Bayley. Captains F. P. Nott and Wm. Wood, Staff Officers of Pensioners, by Lieut.-Colonel Tulloch. Captain E. F. Grant and Lieutenant R. E. F. Craufurd, on their appointments; Captain 11. Turner, on promo tion; Colonel Power, on return from Ceylon; Lieute nants F. Ord, W. J. Hughes. J. Thring, C. Wright, G. Barstow, J. Buothby, and Mr. C. Young, by Sir G. Murray. Ensigns Winscom, Maberly, Hyde, Fife, Grindall, Walker, Boddam, Greathed, Bean, Young, Jones, G over, and Hutchinson, by Sir F. Smith. Lieutenant Edward Little, by Captain Toup Nicolas. Lieutenant E. B. Rice, R.N., by E. Rice, Eq., M.P. Ensign William E. F. O'Brien, on appointment to the 54th Regiment, by his father, Captain Donat H. O'Brien, R.N. Cornet Power, en return from India, by his father, Colonel Power, R.A. Ensign R. Doran, on appointment to the 18th Royal Irith, by Colonel D. Pitt, K.H. Ensign Hugh Montgomery Archdall, by his brother, Captain Mervyn Archdall, M.P. Captain F. N. Skinner, on return from foreign service, by Admiral Lord Colville. Captain Bischoff, by Earl De Grey. Assistant-Surgeon Tardrew, on appointment, by Lord De Ros. Commander James Fitzjames, on return from service in China and appointment to the Arctic expedition, by Sir John Barrow, Bart. Captain Long, by Earl Bruce. Captain George Lewis, by Colonel C. Wyndham, M.P. Commander 11. J. Douglas, R.N., on promotion, by Lieutenant-General Sir Howard Douglas. Lieutenant-Dillon, by Lieutenant-General Sir Henry F. Bouverie. iieutenant and Adjutant C. Glazbrook, by Lieutenant- Colonel Adams, C.B. Lieutenant Charles Townshe - ad Wilson, by his Grace the Duke of Buccleuch, 1.G.. . Mr. Hume presented to her Majesty a petition under the seal and sign manual of his Highness Pertaub Shean, the deposed Raja of Sattara, and the legal descendant of the great Seerajce, the founder of the Mahratta empire. The Raja prays her Majesty to he graciously pleased to extend to him that protection which he has a right to expect from the honour and justice of the British Government, viz., that he may be furnished with a copy of the charges and the evidence against him which he has demanded, and which have hitherto been refused him, and by which he has, without a trial, or ma a hearing, which the meanest of her Ma jesty's subjects has the right to demand, bt en deposed from his throne, and now remains an exile and a pri soner at Benares. The Earl of Devon presented a petition from the Dean and Chapter of Exeter, against the union of the sees of St. Asaph and Bangor. After the Levee, the Marquis of Westminster had an audience of the Queen, to return the Riband and Badge of the Most Noble Order of the Garter, worn by the late Marquis of Westminster. The Right Hon. Sir George Grey, Bart., had an au dience of her Majesty to return the Riband and Badge of the Most Honourable Military Order of the Bath, worn by the late General the Hon. Sir Henry G. Grey, G.C.B. The Queen held a Chapter of the Most Ancient and Most Noble Order of the Thistle. The Knights Brethren were habited in the mantles of green velvet by Mr. Hun ter and Mr. Ede, in the Portrait Gallery, and also wore their collars. The Knights Brethren present were the Earl of Aberdeen, the Earl of Rosebery, and the Earl of Mansfield. The Officers of the Order appeared in their mantles, and wore their chains and badges. Those present were Albert William Woods, Esq. (Lancaster Herald), De puty to Sir John Richardson, Bart., Secretary to the Order ; and Frederick Pea Round, Esq., Gentleman Usher of the Green Rod. Soon after three o'clock, the Knights Brethren having been called over by the Deputy-secretary, proceeded to the presence of the Sovereign in the Chapter Room, attended by the officers of the Order. The Queen was seated in the Chair of State, and wore the mantle and collar of the Order ; his Royal Highness Prince Albert also wore the mantle and collar. Her Majesty was pleased to command the Knights Brethren to take their seats at the table, according to their seniority in the Order, the officers standing in their places at the bottom of the table. The Sovereign was then pleased to signify her royal pleasure touch ng the election of a Knight into the Order, the Knights Brethren proceeded to the election ; and the suffrages having been collected by the Deputy secretary (commencing with the Junior Knight), were by him, kneeling, presented to the Queen, who was pleased to declare that James Duke of Montrose had been duly elected a Knight of the Most Ancient and Most Noble Order of the Thistle. Then by command of the Sovereign the Duke of Montrose was received at the door of the Chapter Room by the Earl of Mansfield, the Junior Knight present, and was conducted to the Queen, preceded by the De puty Secretary, bearing on a velvet cushion the ensigns of the Order, and by the Usher of the Green Rod. The Sword of State, borne by Sir William Martins, Gentleman Usher, having been handed to the Queen by the Lord Chamberlain, her Majesty was graciously pleased to confer the honour of Knightl:ood upon the Duke of Montrose. His Grace rising had the honour to kiss the Sovereign's hand. The Duke of Montrose again kneeling near the Sove reign, and the Deputy Secretary on his knee presenting to her Majesty the Riband and Jewel of the Order, her Majesty was graciously pleased to place the same over the Noble Duke's left shoulder. His Grace having kissed the Sovereign's hand, and received the congratulations of the Knights Brethren, retired. -The Chapter being ended the Knights Brethren were by command of the Queen again called over by the De puty Secretary, and, with the officers of the Order, re tired from the presence of her Majesty with the usual revs rences. The ceremony took place in the Throne•rocm, in the presence of the Ministers and Officers of State. After the investiture, her Majesty and Prince Albert, attended by the royal suite, returned to Buckingham Palace, escorted by a party of Life Guards. Her Majesty had a dinner, party yesterday, at Buck ingham Palace. The company invited included their Royal Highnesses the Duke and Duchess of Cambridge, his Excellency Aali Effendi, his Excellency the Russian Minister and the Baroness de Brunnow, the Duke of Buckingham and Chandos, the Marquis of Northampton, the Marquis of Granby, the Earl of Liverpool, the Earl and Countess de Grey, Lord and Lady Colborne, and the Equerry in Waiting to the Duke of Cambridge. A deputation from Liverpool, respecting the restric tions by the Board of Customs on the trade of the port, consisting of Lord Sandon, M.P., Sir Howard Douglas, M.P., Mr. T. B. Horsfall, Mr. David Hodgson, Mr. James Aiken, and Mr. Brantley Moore, had an inter view with Sir Robert Peel yesterday, at his official resi dence in Downing-street. Lord William Lennox visited Captain Siborne's new Waterloo model yesterday, his Lordship was the fourth member of his family on this glorious field, accompany ing the late Duke of Richmond who was present, al though not a military man. IMPERIAL PARLIAMENT. HOUSE OF COMMONS, March 12. The SPEAKER took the Chair at Four o'clock. Mr. ALLIX moved that the Members for the borough of Aylesbury he added to the Committee on the Sparrows Herne Road Bill. Mr. GREENE hoped that the House would not consent to this motion, as it would be establishing a Yery bad precedent. Sir. ALLIX considered that as the road was to terminate in the town of Aylesbury, it was but fair that the opinions of the inhabitants should, through the medium of their representatives, be consulted in the matter. The motbn was agreed to. MIDLAND RAILWAY EXTENSION. Sir W. IIEATIICOTE brought up the report on this Bill. The standing orders had been complied v. ith. KENDAL. RESERVOIR. Sfr J. Y. BULLER brought up the report on this Bill. The standing orders had been complied with. STANDING ORDERS ON RAILWAYS. It was reported that in the London, Bedford, and Birmingham Railway the s t an di ng orders had been complied with; as also with respect to the Trent Valley Railway, and the Norwich and Yarmouth Railway. SHEFFIELD AND LINCOLNSIIIRE RAILWAY. On the motion of Mr. JOHN PARKER, this Bi was brought up and read a first time. GLOSSOP RAILWAY BILL. On the motion of Mr. J. PARKER this Bill was brought up and read a first time. NEWPORT AND PONTYPOOL RAILWAY. Mr. DARBY brought up the Bill for this rail way, and it was read a first time. LONDON ORPHAN ASYLUM. On the motion of Mr. TROTTER, this Bill was read the first time. NEWARK AND SHEFFIELD RAILWAY. Colonel ROLLESTON brought up the Bill for this railway, and it was read the first time. INCREASE OF THE NAVY. Mr. J. PARKER presented a petition from the Sheffield Peace Society against any increase in the navy, and suggesting that it would be much better to settle national disputes by arbitration than arms. WINDOW-TAX. Sir G. GREY presented a petition from Devonport for the abolition of the window-tax. Lord ASHLEY presented several petitions against the sale of intoxicating liquors on the Sabbath. Mr. F. MACKENZIE presented a petition from the schoolmasters of Peebles, praying the House to take measures to alleviate their distressed condition. Mr. C. BERKELEY presented a petition from a solLitor residing at Cheltenham, against certain clauses in the Bastardy Bill. Mr. WAKLEY presented a petition from a sur geon residing in Great Russell-street, against the income. tax. Mr. CRIPPS presented a petition from the As sociated Justices' Clerks against that clause in the Clerks at Petty Sessions Bill, which prohibits them from conducting prosecutions. NOTICE OF MOTION. Dr. BOWRING gave notice that, in Committee on the Bastardy Bill, he would move that the justices of the peace should have power to issue an order of affi liation in cases where the mother of the child died before the order was applied for. RAILWAYS. Mr. G. BANKES presented a petition from the inhabitants of Chard, in the county of Somerset, com plaining that the decision of the Board of Trade, in respect to certain railways, was inconsistent with the interest of the petitioners. The Hort. DIEM BEE also presented a petition from another place in Somersetshire, complaining that the Board of Trade had given preference to two lines of railway which were not so advantageous to the inte rests of the petitioners as others that might be adopted. PROPERTY-TAX—BENEVOLENT SOCIETIES. On the motion that the order of the day be read, Mr. E. ELLICE, jun., said he wished to call the attention of the Right Hon. Gentleman the Chan cellor of the Exchequer to a class of cases which ap parently ought not to come under the operation of the income-tax—he meant provident societies, whose income was under 1501. He knew of a society which had been established upwards of a century for granting pensions to widows and orphans. That society had been charged with the ta x , although - the income of the society was under 1501., which was derived from investments in land and loans. The managers of the society appealed to the Assistant-Commissioners, but they dismissed the ap peal on the ground that the property was not vested in Government securities. He (Mr. Ellice) had looked into the Act, and there, certainly, he found a clause to the effect, that if the property was not so in vested it should not be exempt from the tax. In other cases the parties might have the drawback ; but in this case that could not be done, because the payments of the society were made in sums of from ss. to Si. He now asked the Chancellor of the Ex chequer whether it was contemplated by the Govern ment to exempt societies established for purely bene volent purposes ? The CHANCELLOR of the EXCHEQUER said that the clause to which the Hon. Gentleman referred was inserted for the purpose of exempting benevolent societies which were enrolled according to the Act of Parliament. But in cases where the societies were only voluntary, and their prcperty was invested in mortgages and such securities, it was very difficult to provide an exemption. He had only received the Hon. Gentleman's notice about an hour before he came down to the House, and he immediately communicated with the department to which the notice referred, and he would take care that measures should be taken for affording relief, and it was only in consequence of the construction of the law that a remedy had not been already given. Mr. ELLICE said the reason he had not com municated with the Right Hon. Gentleman before was that he had only received the case within the last few days. Mr. T. DUNCOMBE wished to call the atten tion of the Right Honourable Gentleman to another case. It was known that the legacy duty department and the assessment to the income and property-tax were carried on under the same Commissioners, viz., the Stamps and Taxes' Commissioners. Now, suppo,ing a person left another an annuity of 1,0001. a year, and the person to whom the annuity was left was sixty-four years of age, according to the tables of the officers of the legacy department, that annuity, so granted, was worth 8,3001. The charge on that individual, not being a relation by blood, would be of course 10 per cent., amounting to ' 8301. To pay that he was allowed four years, thereby reducing his income in round numbers to 8001. a year. Now any one would suppose when the assessment to the property and income-tax was made, that he would only have to pay 8001. a year ; such, however, was not the case, for he was assessed at one thousand pounds a year. Now that appeared to him to be a palpable injustice, and he trusted the Right Hon. Gentleman the Chancellor of the Exche quer would give instructions to have that injustice re medied. He wished to ask the Right Hon. Gentle man another question. Ile understood that since the property-tax had been established, there had been at the office of the Commissioners of Stamps and Taxes, for the purpose of making assessments to the income-tax, a copy of the Bank of England Dividend Book. Now, it had always been supposed that was a secret record kept by the Bank of England only. [The Hon. Member was proceeding when he was called to order by the Speaker.] He wished to know whether the documents to which he had alluded were actually sent to the Stamp-office ? The CHANCELLOR of the EXCHEQUER said ;hat the documents were not sent to the Stamp •office. evening, and that the discussion should he postponed till this day week. He trusted that no opposition would be offered to this mode of proceeding, as all would have an opportunity of expressing their opinions when the discussion was taken. He then moved that the Bill be read a second time. Mr. HAWES said he would not offer any oppo sition to the Bill until he had heard the opinion of the Noble Lord at the head of the Woods and Forests; but he thought it would be better to post pone the second readinc , for the present. Lord LINCOLN thought it nould be much more for the convenience of the House if the Honourable Member would consent to postpone the second read ing until after the holidays.—(Hear, hear.) He had already promised that he would examine into the sub ject' and consult scientific men as to the be s t course to be adopted. Within the last two days he had re ceived some information on the subject. One reason why he was anxious to have the Bill postponed for a short time was that measures of a sanatory character, of much greater importance, and on a far larger scale, were under the consideration of the Government; and he thought the decision of the House, in refer ence to the present Bill, would be materially influ enced by those measures.—(Hear, hear.) He would therefore advise the Hon. Gentleman to postpone the Bill until about a fortnight after Easter. Mr. MUNTZ hoped the Hon. Gentleman would _ _ take the advice of the Noble Lord, and in the mean time consider how far it would be possible for him to alter the Bill as to the appointment of inspectors ; if he did not, he should feel it his duty to resist the measure. He could not approve of appointing in spectors to discover the nuisance. Only imagine a nuisance so small as to require inspectors to find it out.—(Laughter.) Ile would go further than this. Suppose these inspectors were in league with those who had plans of preventing the nuisance, they might be continually tormenting the manufacturers to adopt these schemes. Mr. WAKLEY said the Noble Lord himself did not state what course he was prepared to pursue with respect to the Bill if it should be postponed. With respect to the removal of the nuisance, it was generally felt that it was very possible to effect it, if the House would but provide the necessary powers; and it might be done without any great inconvenience to the public. He thought the subject could not be satis factorily settled unless it was referred to a Select Committee of the House. He hoped the Noble Lord would consent to the second reading of the Bill, and then it might be referred to a Select Committee. Sir R. PEEL said a Committee was appointed last year, but it appeared that no one had read the report, and the subject seemed nearly forgotten. He would suggest that Hon. Members should read the report of the last Committee, and then they would be able to judge if any further evidence was required. The Hon. Member for Finsbury seemed to have spoken under the impression that there had been no report. Mr. HAWES said, the Select Committee ought to he appointed on the present Bill. As to the report of the Committee ittelf, he had a perfect knowledge of its contents. Sir W. CI, AY thought any measure on the sub ject ought to emanate from Government. The smoke was discolouring all the magnificent piazzas and porticos of the pubic buildings, and the beautiful architecture of the new Houses of Parliament would speedily suffer from its damaging influence. The public were most anxious for effectual legislation on the subject. Mr. I 3 RIGHT said there was a general feeling that the settlement of this question was a very easy matter. The Right Hon. Baronet at the head of the Government recommended Hon. Members to read the report of the last Committee; but he (Mr. Bright) thought that the perusal of that report only showed the extreme difficulty of legislation. No doubt parties had been examined before it who said it was a very easy matter, but this was the evidence of inte rested individuals—persons who had inventions to dispose of, and on whose testimony but little reliance could be placed. The expenses of attending these Committees had been alluded to, but there was only one individual, the vicar of his (Mr. B.'s) parish, who asked for his expenses. There was the greatest difference of opinion as to the principle of the Bill, and no lawyer in Westminster-hall could explain its mean ing. It sought to appoint inspectors who were policemen ; and the fact was, that any common constable would, if the Bill came into operation, be in danger of having himself and others blown up, for he would no sooner see a volume of opaque smoke proceeding from - a chimney than he would directly poke his nose into the engine- house, igno rant of the machinery and its operations. He thought the House might employ itself much better than in this meddling legislation, which never could be at tended with useful and permanent results. He trusted, therefore, that the Hon. Member would withdraw this Bill, and turn his attention to some more useful pro ject of legislation.—(Hear, hear.) Mr MACKINNON was surprised to hear the ob servation that had fallen from the Hon. Member who had just sat down ; and it was quite evident he wa; not aware that a local Bill, having precisely the same meaning as this, had for some time been in operation in the towns of Man chester and Leeds; if he were, he could not, of course, have said that this Bill could not be passed. Now what was the real state of the case ? Whether the Hon. Member opposed this Bill in order to please his constituents, or for some personal motive, he (Mr. Mackinnon) could not help saying that it did appear to him rather extraordinary that he (Mr. Bright) should oppose a Bill which he had said he could not understand. Surely the Hon. Member could not say that he would be willing to lend his aid to the poisoning of the atmosphere, merely because it would save him 301. or 401. for the altera tion of his chimneys. He believed there could not be a second opinion that this was a nuisance which could very easily be much abated. He should accede to the request of his Hon. Friend, and postpone the second reading of the Bill. He should certainly press the second reading on Wednesday, the 2d of April. Mr. COBDEN said, the Honourable Member in referring to the remarks made by his Honourable Friend the Member for Durham had stated that the provisions of this Bill were now in force in Man chester. Now, he believed the corporation of that town had power to enforce similar provisions, but they had postponed enforcing them until the present month of March. His Hon. Friend had suggested to the Hon. Member, and he would repeat the sugges tion, whether it might not be advisable t o postpone thi s measure until the result of the experiment about to be male in Manchester had been ascertained. The people of Manchester were favourable to putting down the smoke nuisance, and the Hon. Member need not, therefore, expect any opposition from that town. After a few words of explanation from Sir R. PEEL and Mr. MACKINNON, the second reading of the Bill WAS postponed until the 2,1 of April. PRO PE ftT Y-T AX. On the order of the day for the third reading of this Bill being put, Mr. WAKLEY rose and said that on a former occasion when the property-tax was discussed the Hon. Member for Lambeth had referred to some in justice which had been done by the Commissioners to the Hon. Member for Oldham—he meant Mr. Fielden. Since then he had received a letter from the Hon. Member on the subject, and in order to make the case complete, he would read an extract from this letter to the House. The Hon. Member stated that " We have been very unjustly treated by the Commissioners ; we made a return to them for the three years ending Dec., 1843, which return was true; but they were not satisfied with charging us at 12,0001. as the profits on our trade, and they in creased the charge to 24,000/. We exhibited a return to them, which showed that, in the average of the three years they lost 24,0001. instead of gained that sum. The Commissioners wished the case to stand over till Easter, to which I assented ; but yet they have sent in and demanded the money." Now, really the operation of a tax of that kind was calculated to create in the public mind the greatest possible discon tent. Every person must feel the injustice of it, and though the amendments which had been pressed on the House were rejected, he hoped that the Com missioners residing in the country, who acted in this outrageously unjust manner, would receive some intimation from head- quarters which would cl eck them in their course. Nothing could be more monstrous than this proceeding. Mr. Fielden had designated it as a robbery. It might be sanctioned by law, but it was nevertheless a robbery, and if theze were any parties who had! any general control over those Commissioners, he trusted that some intimation would be given to them which woul 1 check them from put ting the law in practice in a manner which must produce so much dissatisfaction, because of its great injustice amongst those who were to pay it.—(llear.) General JOHNSON sad it was necessary that some alte:ati( n should be made in the law, because it was so oppressive that pePple in trade did not know what they Its about. If persons did not know w'sat tiv. , y were worth, and if they offered to produce their boas case what they sail was di puied, and a sum WtS still levied upon them at the will of the Commissioners, those persons must give up their. e itire property to the will of the Commissioners. This was a most unjust and iniquitous proceeding towards his colleague, who was in a large way of business, and who was surcharged to an amount of 24,0001, when he had actually lost that sum. The CHANCELLOR of the EXCHEQUER said he hail never heard of the circumstances to which the Hon. Gentleman, the Member for Finsbury, hail ad verted till that moment when he had heard the state- rcont. He did not know how that case arose, and knowing nothing of the circumstances it was out of his power to satisfy the House with respect to it. Bat he knew this, that if Mr. Fie!den had recol lected it, there was a power of bringing the case before the Commissioners of Somerset House, through an appeal, of which he might have availed himself, to correct the error of Commissioners in the country, if they m any error at all. The case was, therefore, not without a remedy—(flear, hear)---and he begged leave to point out that as the best remedy to which Mr. Fielden could have recourse to rectify the error of which he complained. There was an independent authority in Commissioners in London to inquire into the circumstances, and to apply a remedy. Mr. WAKLEY, explanation, said that Mr. Fit den stated that he had appealed against this 24,000/. surcharge. Ile made no general accusation against the commissioners, as ho knew, in the metropolis, that they behaved with great forbearance, and lyitween 70 and 80 per cent. of the appeals were allowed. Mr. BRIGHT wished to call the attention of the Chancellor of the Exchequer to a circumstance which created great dissatisfaction in his district. The Com missioners were chosen from the Commissioners of Land-tax, who were all of one political party, and there was a general impression that they did not deal impartial justice. It was be lieved that it was of no use for persons of the opposite party to appeal to them; and ha knew a gentleman of undoubted veracity who preferred to put up with a surcharge, because he had found that his statements would not be listened to. The CHANCELLOR of the EXCHEQUER said that the Gentleman last mentioned by the Hon. Mem ber for Durham might have appealed at once to the Commissioners at Somerset llouse if he did not choo3e to apply to the local Commissioners. Mr. HAWES said it was important to be gene rally known that the Act gave the power of appeal to the Commissioners at Somerset House, in the first instance. The CHANCELLOR of the EXCHEQUER re ferred the Hon. Gentleman to the 131st clause of the Act. Mr. BERNAL said the Honourable Member for Finsbury had not complained of the absence of appeal from the local Commissioners ; but the case of the Hon. Member for Oldham was, that these Commissioners postponed a case till after Easter, but in the meantime sent another demand for the tax. Sir R. PEEL said that the Lords of the Tremury were exceedingly desirous to obviate any inconve nience or unpleasantry to which those who had to pay this tax were exposed. On the demand for the money, and there being sufficient grounds for oltjection, the party on whom the demand was made might apply to two tribunals. If he under stood the question of the Hon. Member for Durham (Mr. Bright). aright he conceived that the Act gave no option of appeal. Now, he (Sir Robert Peel) thought that this was very important, and he would take the opportunity of saying that the Government were exceedingly anxious to avoid the unpleasantry which all felt in having their private circumstances investigated by their neighbours, and had therefore felt an objection to appointing local Commissioners. And though they had every dis position to avoid the appointment of Government assessors without absolute necessity, yet in this case it was conceived that their appointment would be less objectionable than the institu tion of local assessors ; and they had an additional inducement to this course, from the supposition that fraud against the Government, on the one hand, and extortionate charge on the other, would both be ob viated. The Hon. Gentleman was in error in sup- ' posing that there was no appeal, and if any one felt that the assessors were likely to be actuated by local prejudice, he was at liberty to appeal to the Special Commissioners, so• that if he suspected injury from one tribunal he was at liberty to appeal to another. Mr. BRIGHT said that he was quite conscious that there was this power of appeal, for he had himself applied to the Special Commissioners. He had not liked to be under the finger and thumb of the local Commissioners, as he well knew some of his neigh bours had been, and he had consequently applied to the Special Commissioners, but the Special Commis sioners had surcharged him, and he did believe that the evil which had been complained of existed to a great extent. On the motion being put that this Bill be read a third time, Mr. SPOONER said he would beg to bring for ward the motion of which he had given notice, and while doing so, he would beg to ask the indulgence of the House. The clauses in the Act of Parlia ment to which he would refer affected a great number of individuals, and as the hardship of which he spoke was great, he trusted that no opposition would be offered to the object which he had in view. The clause which he wished to insert was intended to relieve those individuals who were engaged in busi ness—and who were assisted by members of their family without giving them any regular salary— from the income-tax, and it was to this effect : "1. And whereas by the said recited Act, it is pro vided in the first rule of Schedule (D), relating to deductions, that no sum shall be set . against or de ducted from the profits or gains arising under that schedule for any disbursements or expenses of maintenance of the parties, their families, or establishments ; Be it Enacted, that from and after the passing of this Act, whenever the person or persons so liable to be charged under the said schedule shall employ any member or mem bers of his family in carrying on his trade or profes sion, it shall be lawful to deduct such sum or sums of money as would have been a fair remuneration fur such employment if any other person had been so employed." Now the clause was construed to the following effect :—That where a master of a family carried on a small business, whether it was a shop or a manu• factory, and employed the members of his own family, he was not entitled to deduct from his profits the value of the labour of 0 - wee individuals. He admitted that there were exceptions —that where a person was of adult age, and a member of the family of the principal, if the prin cipal paid him a bona . fide salary, he was en titled to make a deduction for such salary ; but he was not entitled to deduct the value of the maintenance and labour of members of his own family where no salary was paid. The grievance of which he complained was this :—he complained that where the wife and the younger children of a trades man, or small manufacturer, were employed principally in assisting in the conduct of the business of such tradesman or manufacturer, he was not entitled to make a n y de duction from his profits on account of their services. This operated most unjustly, for where a person em ployed members of his own family in conducting hi 3 business, he was not permitted to make any deduction on account of their services, whereas his neighbour employed in a similar business, but who had no children, was entitled to make a deduction from his profits for all persons em ployed by him, and to whom he paid wages. It was a great injustice that a man should be thus placed in a better situation than his rival. They ought to con sider, not who did the labour, but what was the value of the labour which was done. He proposed to give the Commissioners power to allow persons so situated to make such deductions as might be just and reason able. The present system created a great injury to individuals, and a great objection in the public mind , against the inequality of the tax. He was aware that objections might be made to his proposal—he would be met by the common-place objection that a door would be open to fraud, but he would answer that by another common-place question, and ask what was the use of their expensive machinery, if they ware not enabled to do justice and prevent fraud ? Things were not come to such a pass that the House of Commons was obliged to commit injustice because there was danger of fraud. What was the chance of fraud ? On the one part they would have the appellant anxi ous to escape from the assessment—but speaking from experience, he must say that there were very few attempts made by tradesmen to escape from their fair share of the tax—but on the other hand they had the Government officers who had every means in their power of making proper inquiries. Then another check was that of the Commissioners. They had local knowledge. Having local knowledge they could come to the consideration of this subject with full power to check all fraud. He thought that if they took all these things into consideration, the House would se e th a t th ere was no d anger o f fraud arising out of the clause which he had proposed. The intention of the Act was that the tax should be imposed in two different shapes. One was a tax on profits arising from the use of capital, and tl e other upon profits, the produce of the la bour of individuals. In order to tax labour the individual must receive 1501. This tax was now frequently imposed upon the labour of several individuals, and if their labour were to be separated it would be found that not one of them was subject to the tax. One objection to the remedy which he prop( sed was that it would open a door to innumer able able applications, to which proper attention coi not be given. He thought there was nothing in this objection. The House ought to be just. If more time were required to consider this subject Parliament ought to have been called together earlier. He would pray of the house, then, to give this subject that due and deliberate consideration which he con ceived it was entith d to receive at their hands, and which the merits of it called for. The Chancellor of the Exchequer need have no fear that any real or sub stantial inconvenience or ii jury would result by the adoption of this proposition ; but all should admit that the principle was erroneous which went to the extent of Lsserting, that because a man was in the receipt of 1501. a year, he should therefore he compelled to pay this tax. In conclusion, he would only say he hoped the House %vould give him credit for not having brought forward this subject without good and sufficient grounds for FO doing.—(Hear, hear.) Ile knew he had been sent here by a large and respectable constituency ; and it was his duty to defend their interests to the b .st of his judgment and ability, and that he had not shown any feeling but that which he had stated actuated him in bringing it forward. Mr. MUNTZ begged to assure the Right Hon. Baronet opposite that this would be of the greatest importance tO Email manufacturers, such its his con stituents, whose profits were so low that the continu ation of this tax would leave them no profits at all. On the question being put that the clause be agreed to, The CHANCELLOR of the EXCHEQUER said he gave the Honourable Member full credit for the motive which had induced him to bring this subject under consideration; 2nd if he did not agree to it, it would not be because there was not time to do justice to all parties who had claims upon the Legislature. Ile agreed with the Hon. Member also in thinking that they shoul.l lay the burdens of the State on those who were able to bear them. But he must resist this motion, because he believed that, as th e l aw stoo d , every relief was afforded except such as would operate unjustly to other classes. The maintenance of a family was supposed to be a proper employment of income, and the income of every man was taxed on the supposition that he de frayed out of it the expenses of his family. If any person employed in trade employed a mem ber of his family, whom he paid for his services, he would be entitled to claim exemption in that respect. The H on . M em b er said that nothing would be easier than to carry out his proposal by the em ployment of public officers. Why, for a public officer to interfere with the domestic arrangements of a family would be a very serious and objectionable thing. He would call the attention of the House to another clause which the Hon. Member had given notice of bringing before them. He alluded to that in which the Hon. Member wished to deduct from the tax, the amount of local and other rates. He had no hesitation, whatever, in saying, that local rates levied on that part of the premises which was employed in trade, were allowed to be deducted by the provisions of the Act itself; therefore, if the allowance had not been made in some particular cases, it was owing to the maladminis tration of the law, and not to the law itself. With respect to the other point urged by his Hon. Friend, he did not think it would be just, or that it would contribute in any way towards the easy collection of the tax, that they should depart from the original principle. Mr. SPOONED wished to explain. The Right Hon. Gentleman had, he felt sure, unin`entionally misrepresented him. He did not say that the tax gatherer ought to enter every man's house to ascer tain how his family. was employed, nor did what he said imply it. With respect to the second clause, after the Right Ilon. Gentleman's declaration, he would not take up the time of the House in alluding to it ; but this he would say, that the Right Hon. Gentleman was mistaken in saying the maladminis tration of the law, in respect to the allowance of local rates, was only particular and partial ; it was general if not universal, and several cases of the kind had come under his own immediate knowledge. Ile had inquired in two or three different offices, one of them in the City, and he found it was the universal prac tice to allow rent, because rent was mentioned, and to disallow poor rates and local rates, because the mentioning o f ren t an d no t o f rates did, by inference, exclude them. The House then divided, when there appeared— For the clatue . ... 39 Against it Majority against the clause —ll2 The clause vv: ~s consequently lost. Mr. SPOONER then moved—" And be it further enacted that from and after the passing of this Act it shall be lawful for all persons chargeable under schedules 1) and E, who may have effected, or may hereafter effect any insurance or insurances on their respective life or lives, to claim deduction for the amount of the annual premium paid for such insu rance or insurances ; and whenever such deduction so claimed shall reduce the net annual income below the annual sum of 150/., the parties so claiming shall be entitled to exemption from payment of duty." His object in moving this resolution was, to allow persons who i nsu r e d th e i r li ves f or the benefit of their families, to deduct the premiums which they paid for these insurances from the amount of their profits. It was their duty to enable persons who had to depend upon small salaries and incomes to make this provi sion for their families after death. The Right Hon. Baronet, the other evening, said he excluded clergy men from the operation of this Act, but this was not the case. The Right Hon. Baronet only excluded those clergymen whose incomes or livings depended upon tithes.—(Hear, hear.) It might be objected that an insurance did not differ in the least degree from any other investment, from which an immediate interest was derived. He, however, did not admit the justness of this reasoning, for, to a certain ex tent, paying premiums on an insurance was an absolute loss ; while, on the other hand, in vestment in the shape of annuities, &c., brought in immediate returns. Again, it might be objected that a man, to evade the income or property-tax, would invest all his profits in in surances. But the unprofitable nature of investment —for to a certain extent it was unprofitable—would effectually prevent tradesmen or professional men re sorting to this system of fraud.—(Hear, hear.) All he asked for was, that, from the incomes of profes sional gentlemen, clergymen, and annuitants, there might be deducted the atrount of insurance which they paid upon their lives. They had already paid a tax on the policy, which increased their claim. lie would not trouble the house at further length, and thanked them for the patience with which they had heard him. Lord J. MANNERS seconded the motion, Le cause he approved of the tax itself, and because he was anxious to render it as equitable as possible. He con sidered that the class mentioned by the Hon. Member was every way entitled to the benefits of such a provision. Mr. WARBURTON said that it appeared to him that the principles of the proposition of the Hon. Member for Birmingham did not at all differ from that proposed by the Hon. Member for Oxford, but that it came before the House in a different shape.--(Hear, hear.) He had already stated one objection to the proposition of the Hon. Member for Oxford, which was this—they might suppose a long annuity divided into two parts—one consisting of income derived during the period for which the in come-tax was levied, and the other portion derived from that time which elapsed subsequent to the ex piring of that period; if they levied a tax, not only for the period during which the income-tax was im posed, but from the period subsequent to that time when the tax expired ; to - be consistent they must levy it on the present ralue of deferred an nuities and reversionary interests. In 1841 an income-tax for three years was proposed, and it was now proposed to extend that period three years longer—that was, in the whole, over a term of six years. If they proceeded on the principle of the lion. :Ilember, and converted terminable annuities into capital, and determine, in the first instance, that the period in which the income-tax should be levied shall be three years and not six, having capitalised all terminable annuities, the true principles on which it ought to be arranged was this—that the period for which all annuities should be chargeable ought to be precisely of the same duration. To capitalise income arising from three years' annuity, and to capitalise income arising from perpetuities, the tax should be imposed for three years, and all parties pay a per tentage on the interest of capitalised incomes for a period of three years. Let them put aside, for is moment, the consideration of interest. Take the income-tax of 1001. a year, pay able for a period over which the income-tax was levied, say of a man who had a lease of three years' dura tion which gave him 100/. ; another man had an in. come for the whole period of six years of 1001., there was 3001. in the first instance, and 6001. in the second, he meant the capitalised amount. In order to levy in proportion to the capital for the whole period of six years in both cases, the sum levied would be precisely in proportion to the amount of capitalised income. It was impossible to carry out the plan of the Hon. Gentleman, and he should therefore oppose it. The CHANCELLOR of the EXCHEQUER contended that the proposition of his Hon. Friend, however benevolently intended, could not be carried out. Some, no doubt, would be benefited, but the provision would open a door to fraud, and would ma terially interfere with the general principle of the measure, 1,700,0001. of the income-tax was paid by professional men, and those holding Government situ ations. 3,500,000/. was otherwise raised. It would Le impossible, without t h e greatest injustice, to make any provision benefiting the former without allowing cases which had quite as much merit in the latter class to derive advantage from such a provision. If annu itants were to be excluded, person s wou ld i nves t s ums of money in life-assurance offices for three years, for the very purpose of eva di ng th e payment o f the tax, and just such sums as placed them without its reach.—(Hear, hear.) He must call upon the House not to adopt the proposal of the Honourable Gentleman. Mr. HAWES said the argument of the Hon. Member for Kendal fell to the ground because he sup posed the income-tax as limited, whereas it was to be perpetual. The only way to make annuities amen able was to make thu tax permanent, of which there could be no doubt. It was nominally for three years in 1841, so it was now, arid so it would be nominally 111 1848. He was altogether opposed to arguments drawn from the belief of the temporary nature of the tax, which he believed had been and was now intended as perpetual. Mr. &GLIONBY thought the arguments of the Member fur Kendal, or of the Right Hon. Gentleman, had not been fairly met. A man might dug reduce his income from 3001. to 150/. ; and thus, though he did not realise in one way, he did in mother, and yet awid the imposition of the inconie•tax alto gether. There was another point to which he would refer. The Hon. Member for Lambeth (Mr. Hawes) said that they might classify insurances, and it might be said that a man m i g ht insure his life for 2,0001., and if he wished to desist fro a paying his premium, on going to the office the C mpany would give him the value of his poll( y. On those grounds, then, though he must confess that he thwight ENsioNs.—Moberly, Bean, Glover, W. E. F. O'Brien, Young, 8 , ..an, Win4c ,, rn, Fite, Hyde, Bochlatn. Jones, Stone, Baynes, A. I. Garm tt. Hutchinson, H. M. Arch dell, Glover, Griodall, R. Doran, Charter, Walker, Gr.-athed. ADMIRALS --Sir Chad, s Ogle, 8r.) ,, ,n, Sir Edward King, Sir Edward Cocirington, Sir Thomas Trouhridge, Inglefield, C. 8., Sir William Parker. CAPTAINS (ROYAL NAVY)—Hon. Henry Koppel, T. Nicolas, C. 8., Sir James C. Ross, Sir John Franklin, Sir Edward Parry, Horatio Austin, C. 8., George Goldsmith, Rodney Eden, Eyres, Washington, Eden, Frederick Hutton, Michael Quin, Peter Richards, John Bowker, Bird, Howard, T. R. M. Crozier, W. H. Hall, Trou bridge, G. Mowbray, Henry Kellet, C. 8., G. G. Loch, Sir John Marshall, Cudringtoo,MacDougall,Sir Thomas Bourchier, A. Court, D. H. O'Brien, William Hood. CAPTAINS (TRINITY HOUSE)—Nelson, John Locke. COMMANDERS (ROYAL Navy)—Henry J. Douglas, Hon. Robert Gore, M.P., Chamberlain, Richard Douglas, W. S. Cooper, Charles Grey, Henry Crease, Henry Chads, R. A. Stewart, Edward Codd, James Stoddart, H. G. Hamilton, W. C. Wood, Montreser, James Fitz- James, W. Robinson, Edward B. Stewart, Sir William Hoste, Gladstone, M.P., M. Hayes, Moore, Crispin. LIEUTENANTS (ROYAL NAVY) Ewart, Edward Little, E. B. Rice, H. T. D. Le Vesconte, George Henry Hodgson, Samuel 0. Woddridge, James Willoughby. The following no'olemen and gentlemen had the honour of being presented to her Majesty : The Earl of Enniskillen on his marriage, by the Marquis of Anglesey. Earl of Ranfurly, on coming to his title, by the Earl of Wicklow. Mr. Lee, on being appointed one of her Majesty's Coun sel, by the Lord Chancellor. Mr. William Lyon, on his appointment as me of her Majesty's Honourable Corps of Gentlemen-at-Arms, by Lord Forester. Mr. John James Robinson, on his appointment as one of her Majesty's Honourable Corps of Gentlemen-at- Arms, by Lord Forester. The Hon. Frederick Chichester, on his appointment to _ _ the Sussex Militia, by the Marquis of Anglesey. Sir William Codrington, on suce , : , eding to the Baronetcy, by Admiral Codrington. The Hon. Captain Grey, C. 8., on return from foreign service, and nomination as Companion of the Bath, by the Earl of Haddington Rev. John Wright, by the Hon. Sir Edward Butler. The Hon. George W. Barrington, by his father, Viscount Barrington. Hon. William Stuart Knox, 85th Light Infantry, by his father, the Earl of Ranfurly. Sir William Fraser, by Sir Ralph Howard. Judge I)es Burros, Supreme Court of Newfoundland, on leave of absence, by the Right Hon. Lord Stanley. Dr. R. B. Ow( n, on return from India, by Major-Gen. Sir A. Maclaine. Mr. Hitchcock, on his appointment as Master of the Court of Exchequer in Ireland, by Sir T. Fremantle. Mr. George Buckley Boltt , a, by the Marquis of 1:ouro. Mr. Baillie Cochrane, M.P., on his marriage, by the Marquis of Granby. Mr. Goulburn, on his appointment as Commissioner of Customs, by the Chancellor of the Exchequer. Mr. Charles Castellain, Consul for Belgium, by the Bel gian Minister. Mr. Robert Al lfrey, by Viscount Barrington. Mr. James Cochrane, Chief-Justice of Gibraltar, by Sir James Graham. Rev. G. P. Boileau Pollen, by `Sir John P. Boileau, Bart. The Rev. J. W. Carlson ,Minister of the Swedish Church in Princes-square, by the Rev. Dr. Kuper. Rev. R. C. Savage, on his appintment to the living of Nuneaton. by Sir Robert Peel. The Dean of Carlisle, on his appointment, by Sir Robert Peel. Sir George Rich, by Earl Delawarr. The Rev Herbert Kynaston, M.A., High Master of St. Paul's School, to present a copy of the St. Paul's Scholars' Address to her Majesty, on the opening of the Royal Exchange, by Sir James Graham, Bart. Mr. John Nicolay De Vries, on his return from China, and promotion, by Vice-Admiral Sir Wm. Hall Gage, G. C. IL Mr. William Wiltshire, on his appointment as her Ma jesty' Consul at Adrianople, by the Earl of Aberdeen. Mr. Charles Joliffe, on being appointed Deputy Lieu tenant of the county of Cumberland, by the Earl of Lonsdale. Mr. Horace Twiss, on his appointment to the Vice• Chancellor of Lancaster, by Lord Granville Somerset. Mr. Joseph Somes, M.P., by Lord Ingestre. Mr. Frederick Parr Phillips, by Sir James Macgrigor, Bart. Mr. George Grenfell, by Viscount Hawarden. Mr Richard Keily, on his return from Madrid, by the . - Hon. Edward Petre. B. Daubuz, High Sheriff for Sussex, by the Duke of Richmond. - Mr. Bligh Monek, Sheriff of Berks, by Sir J. Graham. Mr. Henry Whitwell, by Lord' Brougham and Vaux. Mr. Henry John Noad, of Quebec, by the Hon. G. Rice Trevor.. Mr. Talbot Clifton, M.P., on his marriage, by the Hon. Col. Lowther. Mr. John Young. late Returning Officer for the City of Montreal, by the Right Hon. Lord Stanley. Mr. Lyons, by the Earl of Aberdeen. Mr. Robert Calverly Bervricke, on his appointment to the Northumberland and Newcastle Yeomanry Cavalry, by Lord 11. Vane. Mr. P. Somerset Butler, M.P., by the Marquis of Or- monde. Captain Toup Nicholas, C. 8., late of her Majesty's ship Vindictive, on his return from the Pacific, by the Earl of Haddington. Captain Hon. Henry Keppel, RN., on his return from the East Indies, by Vice-Admiral Sir William Parker, Bart., K C.B. Captain Peter Richards, R.N., on return from China, nomination as Companion of the Bath, and appoint• went to her Majesty's ship Hibernia, by Vice-Admiral Sir William Parker, G.C.B. _ . . Captain J. F. Grant, on return from foreign service, by Lieut.-Colonel Adams, C.B. Major Faher. on return from foreign service, by Lieut.- Colonel Adam. Lieutenant J. G. Wilkinson, on promotion, by General Lord Aylmer, G.C.B. Mr. George Bacon, on h;o return from India, by the Marquis of Douro. _ Mr. Aldam, M.P., by Lord John Russell. Mr. James Farrell, by the Marquis of Ormonde. Mr. Stanton, M.P., by Lord John Russell. Mr. Marmaduke Wyvill, by Mr. Monckton Miles. Mr. Meade Smythe, by the Earl of Wicklow. Mr. John W. O. Gutch, by Mr. J. 11. Vivisn, M.P. Lieut. Colonel Willoughby Moore, on promotion, by the Marquis of Anglesey. - Captain George Forbes, on promotion, by Lord Charles Manners. Lieutenant Francis Dawson, on his appointment to the 60th Royal Rifle Corps, by his Royal Highness the Duke of Cambridge. Lieut. W. H. Parish, by Major-General Sir R. Gardiner. Lieut. Roche, on return from India and Affghanistan, • by Lieut.-General Lord Charles Manners. Lieutenant John W. Thomas, on return from India, by the Earl of Ellenborough. Lieutenant Hodson, on his return from India, by Gen. Sir Edv , ard Kerrison. Lieutenant Power, on promotion, and return In m foreign se.rviee, by his father, Colonel Power. Lieutenaet Hawkins, b) Lieute;lant-Getierai Sir John Maclean. Lieutenant G. A. F. Hervey, on his return from India, by Sir A. Barnard. Sub-Lieutenant Hogg, on his appointment to the First Life Guards, by General Viscount Combermere. Lieutenant Gordon Jervis, on his appointment to the Royal Engineers, by General Sir Gordon Drummond, G.C.B. Snb-Lieutenant de Ros, on appointment to the First Life Guards, by Lord de Ros. Lieutenant Higginson, on his appointment, Grenadier Guards, by his father, Col. G. Higginson. Cornet J. C. Watts Russell, on appointment to the 17th Lancers, by Colonel St. Quintin. Second Lieutenant, Audley Mervyn Archdall, by his brother, Captain Mervyn Archdall, M.P. Lieutenant 11 Jervis, by Lord James Steuart. Lip utenant Folliott Powell, on his return from India, by Lieutenant-Colonel Cureton, C.B. Lieutenant De Butts, by his father, Lieutenant-General Sir Augustus De Butts. Lieutenant Pennington, by Major General Brown. Lieutenant H. Best Chambers, on appointment to Royal Newfoundland Companies, by Lieutenant-General Clitherow. _ _ _ • . Captain H. W. Fraser on return from India, by Lieut.- General Sir Lewis Grant. Captain E. S. Blake on his return from India, by Lieut.- Colonel Sir M. Creagh. Captain Fender on his return from India, by Lieut.- General Sir John F. Fitzgerald. Capt. G. St. Patrick Lawrence, on release from captivity in Affghanistan, by the Right Hon. Major-General Sir Henry Pottinger, G.C.B. Captain Leckie, on his return to India, by the Marquis of Douro. Captain Hon. Robert Boyle, on his marriage, by the Marquis of Exeter. Lieut.- Col. Adams, C. 8., on appointment to the 49th Re giment, by Lord Ficaroy Somerset, K.C.B. Major Blakiston, on his appointment to the Hot). Corps of Gentlemen-at Arms, by Lord Forester. Captain Garstin, on his return from India, by the Earl of Dalhousie. Major H. B. Henderson, on his return from India, by the Earl of Auckland. Major Stoyte, by Lieut.-General Robert Ellice. Lieut. L. Gomez da Costa, by Lieut.-General Sir Robt. Barton. Captain Ferguson on promotion, by General Sir Wil loughby Gordon, Bart. Lieut.-Colonel Smith ol his return from India, by Sir James Lushington, G.C.B. Lie,ut.• Colonel Ga,coyne ~n his appointment to the com mand of the 72d Regiment, by the Adjutant-General of the Forces. Major Alcock on his promotion and return from Ceylon, by Lieut.-General L'Estrange. Captain William St. Clair or his return from India, by the Riv;ht lon. Earl Rondyn. Mr. D. T. Smith, by Mr. E. M. Milnes, M. P. Mr. Thns. Tassell Grant, Royal Clarence Yard, Gos port, by the Earl of Liv,rpool. Mr. C. T. Barnard. Chargé d'Affaires at Sa-e Coburg Gotha, on his return, by the Earl of Aberdeen. Mr. C. \\Temps, by Colonel Drummond. Vice-Admiral Sir W. Parker, Rear-Admiral Inglefield, Commander Crispin, and Captains J. Bowker, T. Crozier, and M‘Dnugal!, on their appointments ; Command , rs Cuumborlain, W. S. Cos , per, R. Stewart, Wm. Robin!..ou, E. B. Stowart, and Cap. tains R. Eden, and Hutton, on their promotion ; Captains`:l. Quin, and H. Kellatt, on their return from China : Cap yin Sir J. Marshall, on his return from foreign service ; Captain Sir J. Franklin, and Lieutenants H.-T. Le Visconti, and G. IL, Hodgson, FLANDERS MAIL. BRITSSELS, MARCH 10.—Yesterday the King gave an audi ence to Mr. Colombe, the Minister of Spain. His Majesty presided at a Council of Ministers. A letter from Virton says that in the month of March there has not been more intense cold in the Ardennes than at present, and that the snow has never been more abundant. At nightfall all the wolves, in bands of five or six together, prowl about the habitations, and though no person has yet been attacked by them, every body finds it prudent to remain at home. The English steamer The Soho, from London, arrived in the river at Ternenze on the 7th, but being unable to pro ceed any further on account of the ice, put back, and pro ceeded to Ostend. We learn that sixty-eight petitions for a change in the corn laws will be presented to the Chamber of Representatives to morrow. Some of them recommend the adoption of a system analogous to that which is now followed in France. Some of the petitioners wish that, if the discussion of the new law should he deferred to another session, the land-tax on arable land may be in the meantime remitted.—Brussels Papers, March 10. 'on-on-ICE NOTICE.—The following notice was issued on Tuesday by command of the Postmaster-Ge neral :—•' The Postmaster-General having concluded an agreement with the Government of the United States for the conveyance through its territory of the correspondence of Great Britain and Canada, the mails to and from Canada will in future be landed and embarked at Boston, instead of at Halifax, as at present, and will be conveyed between Boston and Montreal, in charge of a British officer appointed by the Postmaster-General. All letters and newspapers, therefore, addressed to Canada, will be forwarded, from this (late, by way of Boston, unless specially directed to be sent by so me other route. No additional postage will be charged upon letters to and frrom Canada, in consequence of the transit rate which is to be paid to the United States Post-office ; but a charge of one halfpenny be levied on the delivery of each newspaper, whether in the United Kingdom or in Canada.—Mareb, 184" COLLIERY EXPLOSIONS. Mr. DUNCOMBE wished to ask a question of the Right Hon. Baronet the Secretary for the Home Department, with reference to a petition pre sented the other evening from the miners of the county of Durham, praying for inquiry into the cause of the explosions unfortunately so frequent in the collieries of the north. There prevailed an opinion that the lives of those indi viduals were not properly cared for; and he wished, therefore, to know whether it was the intention of the Government to introduce a measure for the better securing of the lives of miners. Failing any such intention, he would ask whether there could be any objection to the appointment of a Committee to take the subject into consideration ? Sir JAMES GRAHAM said, that the subject had received the especial consideration of the Govern ment; and after the recess, he should be prepared to lay on the table of the house the report of the in spectors of mines, together with the objections of the coal owners to the rules which they prof os and he thought that some measure might then be adopted of a satisfactory nature. SMOKE PROHIBITION BILL. Mr. MACK INNON presented a petition from the Board of Commerce in Glasgow, from the Guild of that city, and from several other bodies in that city ; from a place in the county of Somerset; another from several individuals in London and Westminster; and another, signed by 5,600 inhabitants of Glas gow, in favour of this Bill. He had also to say that petitions would be presented from Manchester and Leeds in favour of the Bill. The Hon. Gentleman said that in consequence of the great mass of business which was to be brought on to-night, he should merely move the second reading,► pro forma, and take the discussion on some future evening. Indeed he thought that from the great exertion which the members of the Govern ment had to undergo, and especially from the grievous imposition on the Speaker, Wednesday ought to be a day or rest. For these reasons he should move that the sill be read a second time this