The Sun. — London, England, 1845-03-06 00:00:00

him in his comment upon the state of the revenue and expenditure; for. from the statement of his Right Hon. Frie Sir R. Peel), of which the Right Hon. Gentle man *, '., Baring) made use, it was evident on the face of it t t the expenditure exceeded the ordinary revenue, and that if there had not been extraordinary and nnex pected receipts, there would have been a deficiency, in dependent of the income-tax ; and that was the ground on which his Right Hon. Friend recommended the con tinuance of the income-tax. But they were asked, might not other means have been found for meeting the defi ciency without the income-tax? But that tax had been paid, during the years it had continued, with cheerful ness, and had been collected without expense. It was, therefore, thought better to continue the surplus to a larger amount than the exigence of the moment required, in order to give an immediate incentive to industrial ex ertion. The lion. Gentleman had gone into some criti cism on the plan submitted to the House on the part of the Government, as comprised in the Budget of the year, In the first place, the Right Hon. Gentleman complained that the surplus calculated on by the Government was below what, under ordinary circumstances, they would be justified in allowing it to sink down to. He agreed with the Right lion. Gentleman that it was not expe dient to allow the surplus to be too much diminished, unless by the reduction a new stimulus would be given to industry, from which an increase of the revenue might be calculated on.---(Hear.) But what was the case in the present instance? They had adopted a measure which they thought calculated to give additional vigour to industry, and to promote in time a rapid increase in the taxation of the country, and they had in the year that had come, and the one that would succeed it, extra ordinary resources to the amount of not less than 600,0001, in each of those years. This arose from the money paid to this country under the Chinese treaty; and they had therefore thought themselves justified in re ducing taxation with a smaller amount of surplus than they could have done under ordinary circumstances. The Right Hon. Gentleman had expressed great doubts with respect to the general bearing which the reduction .of taxation proposed by his Right Hon. Friend would have on the comfort of the lower orders of the people. If he had not misunderstood the Right Hon. Gentleman he stated expressly that with the exception of the repeal of the sugar duties, which he admitted would have a very material effect on the interest of that class of the people, the other taxes repealed were not calculated to afford them any particular benefit. On that point he begged to differ entirely from the Right lion. Gentleman. There were two modes of repealing taxes which would affect the lower classes ; first, that which diminished the price of the articles they eonsumed ; the other, by extending the means of employment to the different classes of the community. and thereby affording them the means of purchasing articles from which they would otherwise be debarred. Take the tax on glass as an in stance ; it was possible that the effect of the glass tax on the poor man might for a time be limited, as he would only replace his stock of glass as be consumed it. But the mere announcement of the repeal of the tax had had the effect of bringing fresh capital into the manufacture, - and caused a great increase of employment by the raising of new buildings fur the extension of the trade. The poor man, therefore, did derive most effectual benefit from the repeal of this tax. It was expressly upon the goods consumed by the poor the diminution of the cot ton tax would operate, for it peculiarly affected domes tic consumption. The diminution of the duty would be but little felt on muslins or those finer fabrics used by the higher classes, He could not entertain a doubt but that their diminution would stimulate manufactures, and make the article cheaper. The Hon. Gentleman said, take nay tax, and read the report upon it, and you will find sufficient grounds to reprobate it ; but that did not prove that taxation ought to be abandoned. Any one who expected that taxation would not interfere with industry would be disappointed in that expectation. It was only by comparing the effects of different taxes, and considering what benefits would flow from the repeal, that they could form a judgment which was the most eligible for abolition. The Right Hon. Gentleman said he did not feel any great admiration for the repeal of the auction duty. He begged to correct a misstatement which he had made in reference to the opinion of the Right Hon. Gentleman on the subject, and to retract those expressions altogether. But the Hon. Gentleman said he thought it would be much more pre ferable if the Government had, instead of repealing the auction duty, repealed the duty on the other great ar ticles of consumption. The Right Hon. Gentleman would give him leave to say, if they had only 250,000/. worth to bestow, he did not know how it could be be stowed in a manner more conducive to the interests of the community. It was not sufficient for the Right lion. Gentleman to point out other taxes which ought to be reduced. He could not repeal half of the duty on tea, nor two-thirds of the duty on tobacco, nor one-third of the duty on soap, although he admitted those diminu tions would be attended with greater benefit to the com munity. The duty raised on tea was between three and four millions, the duty raised on tobacco was between three and four millions, and the duty raised on soap was above a million. Would not the diminution of 250,0001. upon any any of those articles be of very little benefit to the public?—(Hear, hear.) If that sum had been applied to the reduction of the duty on tea, the consumer would not have had the benefit of it, as it would Not have effected any reduction in the price of the article. The same might be said with regard to tobacco. The same might be said with regard to soap. Any suck limited reduction in the duty on those articles as could have been effected by the sum of 250,0004 would have been throwing that sum utterly away, giving nothing to the consumer, and yet diminishing the revenue. Viewing the subject in that light, the Government had to consider—not what tax pressed most heavily upon the people, but what tax, with the limited means at their command, they could repeal with the greatest advantage to the community at large ; and under the circumstances of the case, he was prepared to contend that if that sum had been devoted to the reduction of the duty on tea, or tobacco, or soap, it would have been utterly thrown away. With respect to the auction-duty, as that was hereafter to become the subject of a special discussion, he would not further allude to it ; but he should be prepared to show that, considering the amount which the tax produced, and the amount of the revenue of which they had to dispose, there was not one tax which more interrupted the course of trade, which was more unjust in principle, or the repeal of which was more essential. That repeal was not the less essential because, the tax being levied by individuals, and being in consequence of numerous exemptions burden• some only upon a limited class, its repeal could not be made the subject of popular clamour. He would then proceed to the objection which had been made by the Right Hon. Gentleman, that there was little probability that the revenue would recover sufficiently to justify the removal of the income-tax within the limited period for which that tax was proposed. Thp Right Hon. Gen tleman had stated certain arguments which had been used by him (the Chancellor of the Exchequer) which it was incumbent on him (the Chancellor of the Exchequer) to explain. lie would have to state what arguments he had used, and hew much of those arguments the Right Hon. Gentleman had excluded from his calculation. Now there was no certainty in matters of this kind. He never had and he never would take upon himself to say with certainty what might be the state of the revenue two or three years hence. No man in his senses would venture to do so ; he had stated, and he repeated it, that there were good and pro bable grounds for supposing that although the revenue might be diminished by these reductions for the present, yet that in three years it would be in such a state as to leave Parliament an unfettered discretion as to any course which they might deem it expedient to pursue. He had stated then that his hopes of the future were founded on the experience of the past; and the first case that he had instanced was that of the property-tax they - were now about to renew. He stated that they had im posed that property-tax in October, 1842, and that if they took the amount of ordinary revenue of the country at the period-when that tax was imposed, and coinci dent to the imposition of which they reduced duties to the amerint of 1,400,000/., they would find that, taking the amount of the revenue on the 16th October last, the amount which had been received was precisely that 'which had been withdrawn from the ordinary revenue; and that revenue in October, 1844, was within a few pounds the same as it had been before any reductions whatever had taken place. The Right Hon. Gentleman would see that during that period a property-tax was in operation—a fact to which the Right Hon. Gentleman - had altogether omitted to refer. The Right Hon. Gen tleman had said that he (the Chancellor of the Exche quer) had referred to antecedent periods. He certainly had referred to antecedent periods to show that great benefit was to be derived from a repeal of taxes affecting the industry of the country. The - Right Hon. Gentleman then adverted to the aug mentation of the estimates; and he took some credit to himself, and the Government, of which he was a Mem her, that while they were in office they did not call on the country fcr any increased expenditure. But the Right Hon. Gentleman must know that that increased estimate did not arise from any measures within the control of the Government, but from the introduction of a new element in the warfare of nations. Whoever had been the Minister, the application of steam, as a new element of war, rendered it necessary that an increased -estimate should be made to place the navy of this country on a footing of equality with that of other nations. The introduction of this power also made it necessary that a considerable sum should be applied to 'the making of works in the different ports of the country; and that for the sake of national protection it was requisite that an increase of vote should be taken. He was not aware that it was necessary for him to enter into any topics other than those which the Right Hen- Gentleman had referred to. He congratulated . himself th at t h e Right Hon. Gentleman opposite con curred with hint in the necessity for the renewal of the ,property-tax, He vas sure that the Right Hon. Gen tleman, although he differed with him upon the reduc 'tioi proposed, t h ought the time would come when it `would be found that those reductions were the proper ones.— (Hear, h ear .) Mr. EWART felt bound to vote against t the amend ment. Anything th a t would set free e springs could of therefore d in dustry was a benefit to th e community, and would support it. lie thought, as f ar as they it with propriety, it would be wiser to advert to e direc e t taxation than indirect. He believed that direct taxation was the only means of relieving the poorer classes o f t h e country. On referring to the speech of the Right Hon. Baronet in introducing the incom e tax, he found that the Right Hon. Baronet spoke of the justice of the im post, and of the classes of men in the country who had a right to pay it. On the general principle, he (M r . Ewart) did not mean to find fault, for though he was not fn favour of an income-tax, he could not say th a t a tax on property was not a fair and just one. But he did think that the comprehensive system of taxation used in the time of Walpole was one which would, in many re spects, be better suited to the country. Mr. BERKELEY approved of the property-tax, which he considered had been administered in a mild and merciful manner. He thought the returns had been fairly and honourably made; but, at the same time, he thought the Chancellor of the Exchequer I ad drawn too largely on their good nature when he asked them to bear it with hilarity and cheerfulws.—(Hear, and laughter.) He believed the remission ot'duty on glass would give a great stimulus to the industry of the country, and he entirely approved of the remission of the auction duty, which was evaded by the wealthy, and imposed only on the needy. He hoped, however, that the income-tax would not be perpetual, as some expected, but flattered himself that the improving resources of the country would enable them to dispense with it in a few years. Mr. MUNTZ explained. Mr. HAWES would give the most unmitigated oppo sition in his power to the continuance of the income-tax, and did not think its removal would endanger the credit of the country. Ile did not think the Right Hon. Gen tleman had made out a case for its continuance. If there were any truth in the predictions of prosperity and in creased revenue which the Chancellor of the Exchequer so confidently mentioned to the House, then he (Mr. Hawes) thought there were so many additional reasons for abandoning this odious tax. It was a great burden on the country, and he did not think the reduction of the other taxes was of a nature which would enable the country to bear up against this heavy tax upon profits and upon industry.—(Hear, hear.) This mode of taxing capital was, in reality, more mischievous than a tax on the great articles of consumption. There was another objection to the income-tax, inasmuch as it re lieved Ministers from the necessity of making those eco nomical reforms which were so desirable. The Minister had never yet voluntarily advanced towards com mercial reform. Public opinion had always been the propelling motive. He considered the in come-tax as the most formidable barrier to com mercial reform. Now, if Ministers found the revenue declining, they had only to add one or two per cent. to the income-tax, and bring it up to the former stan dard. If they had not this resource then they must make those commercial changes which had hitherto been so advantageous to the country at large, The Hon. :llember then quoted Deacon Hume's evidence before the Committee on import duties. Mr. Hume had been very much pressed by the Tilos. Member for Coventry as to whether certain branches of manufactures might fail or be deeply affected by the removal of protection. He replied that if protection were abolished, the revenue might momentarily suffer ; and ho added digt, if all duty were levied for revenue, and revenue alone, there was nothing to prevent the rise in the revenue of the country to the full extent of one-third, without the proposition of any one duty whatever. The revenue would speedily rise if revenue were alone considered. In taxation it was class interests which so materially in terfered with it. They had not acted on a right principle in the recent change in the sugar duties ; they had con sulted colonial interests, and driven certain classes of siege,'" entirely out et the market. The income-tax was capable of producing much more than at present, as would be easily seen if they compared the respective periods of 1815 and 1844, and took into account the altered circumstances of the country. In some places it pressed very severely, and he could not understand what Hon. Gentlemen meant when they said it was collected in a lenient manner. In many cases it was not imposed when it ought to be imposed, whilst others were obliged to pay more than in justice they were entitled to pay. Mr. Fielden, the Member for Oldham, had been returned for 12,0001. a year ; he remonstrated against it, and offered to prodnce his books to show that his income was not so great, but the Commissioners persevered in assessing him for 350/., although he appealed to the Chancellor of the Exchequer on the subject, and although that Right Honourable Gentleman took a warm interest in his behalf. Unless a case of overwhelming necessity were shown, such as war, or some other calamity, he would not vote for the continuance of so obnoxious an impost. He wanted to know what Ministers intended to do with all this sur plus they talked about. The Right Hou. Gentleman the Chancellor of the Exchequer said that, on the sth of April, 1846, they would have a surplus of 5,000,0001.; how was that to be appropriated? The CHANCELLOR of the EXCHEQUER said 2,000,0001. would be paid to the Bank of England, due for an advance for the opium compensation, and the re maining 3,000,0001. would be carried from one quarter to another until the end of the year. Mr. HAWES said the people would derive very little benefit, in the end, from this so-called surplus. With regard to the statement made by the Right Hon. Gentleman, that credit was due to the Government for removing the taxes on industry and opening a new de or to commercial prosperity—when the present Govern ment came into office, they were aided both with a crisis in the commercial and natural world ; for he believed that the favourable state of the country was owing to the return of good harvests, the amicable settlement of their relations with America, and the opening of the trade with China. He gave the Right Hon. Gentleman great credit for his measures, but their influence was not yet felt ; but he thought that the income-tax and the Bank measure were more calculated to retard than to ad vance that prosperity. He did not see that there was any adequate necessity for the imposition of the income tax, and he believed that if the Government only acted upon those principles, which the Right Hon. Gentlemen opposite said were the principles of common sense, there would be a still greater revenue than was now obtained from the income-tax.—(Hear, hear.) Strangers were then ordered to withdraw, and the House divided, when there appeared— For the motion 23 Against it circumstance of a landlord not having °vexed his rents forms no ground for the remiss;on k the duty, such rents having become a debt wLich he may afterwards recover." Was there any chance of his recovering them from the absconded tenants? " The landlord would, in that case, be profiting by that amount at the expense of the revenue." This was a hard and a grievous rase, and he certainly thought it was the policy of the Right Hon. Baronet to make the tax as little obnoxious as possible. No doubt the income-tax, if somewhat im proved in its mode of operation, might be borne with, without much complaint, for he must say that its evils did not press so hard upon the community as he bad at first anticipated. When the income-tax was first pro posed in that House, it might be remembered that the Right Hon. Baronet had himself stated that nothing but the most pressing necessity justified the Government in asking for such a measure. Now, inasmuch as the tax on property was a most desirable tax,—none other, in deed, could be more desired in this country.—he thought that the tax on professions and incomes not being so justifiable, ought at least to be made as little obnoxious as possible. In the preamble to the Bill it was stated that the tax was to be raised from private as well as from professional property, but here was a case where the landlord received no rent, and yet the landlord was called upon to pay for rents he had never received. He did not wish to open the discussion then. He had no desire to take the sense of the House upon it ; but he would merely give noticc that, in bringing up the report, he should move an amendment, giving powers to the local Commissioners to absolve the landlords, under the circumstances he had stated, and to remove the duties in such cases where the rents were not likely to be received. In reply to some observations from Mr. AGLIONBY, Mr. WAKLEY said the Hon. Member for Cocker mouth wished to give more power to the Board of Stamps and Taxes, whereas he (Mr. Wakley) wished to extend the powers of the local Commissioners. Mr. AGLIONBY said that the cases referred to by the Hon. Member for Finsbury did not impute harsh ness to the Board cf Stamps and Taxes, so much as they furnished an argument against the law itself. Sir R. PEEL wished Hon. Members to confider whether it would not be better to allow the tax to go on as it was for the three years it was to continue, more especially as there were so many different opinions as to its operation ; and under these circumstances he would ask whether it was advisable to make so many minute alterations in it ? But, independently of that considera tioa, he would just point out to Hon. Members that in remedying certain grievances thoy migkt make an opening for the existence of greater. No doubt the Hon. Member had brought forward a hard case, but he (Sir R. Peel) hoped that the general opinion of the House would be against those minute alterations, and he trusted, therefore, that Hon. Members would not bring forward their threatened amendments. Mr. WAKLEY said that if he might infer from the words of the Right Hon. Baronet that there would be a positive end to the tax at the expiration of the three years he would be the very last in that House to move an amendment, because he thought the Right Hon. Baronet's scheme based on an anxious desire to better the condition or the people. He felt confident that it was his intention to benefit the working classes, and feeling that, he should be the last to move an amend ment upon the subject. But were they to be assured that at the end of the three years such a final settlement would be made ? He much doubted it, and he would ask the Right Hon. Baronet whether it were the positive intentions of Government to put an end to this tax ? If the Right Hon. Gentleman answered in the affirmative, he (Mr. Wakley) would sit down quite satis fied that it would be quite useless to resist the Govern ment on the subject. But if the tax were to be continued he did not think that any one would object to the reform ing it as soon as possible ; and he did think the House would not be doing its duty if those changes were not effected at the earliest opportunity. Sir ROBERT PEEL said it would be impossible for him to say what Parliament would do at the expiration of the three years. Hon. Members might recollect that he had proposed the continuance of this tax for five years; but that had met with considerable opposition from the House. If the Hon. Member for Finsbury would concede the existence of the tax for that time—(Laughter, and " Hear, hear")--he (Sir Robert Peel) would be most happy to support his amendment.—(Laughter.) Mr. R. SPOONER had also some amendments to propose upon this measure,,but after what had fallen from the Speaker, he would move them,not on that night, but when the report was brought up. Those amendments he believed would be of great benefit to a considerable portion of the public, and he was only induced to bring them before the notice of the House, in consequence of the great dissatisfaction which the part of the measure they were intended to remedy had occasioned. He be lieved that their adoption would remove a very great objection to the tax, without in any way affecting the revenue of the country. The first clause he meant to propose would enable persons assessed under schedule (D) to deduct from the profits of their trade such sum Or sums of money as would have been a fair remunera tion to persons not members of their family for services perfermed by any member of their respective families. The second amendment would be to enable parties as sessed under schedule (D) to deduct poor rates and other parochial rates paid in respect of premises used by them for the purposes of trade. Another of his amendments was to enable persons to deduct from the profits of their trade the sums they might have paid for insurances upon their lives. If they could conceive the great hardship that pressed upon the small trader, who derived his 2002 per annum from his trade, as compared with the possession of real property to the same amount. When the latter died the property still survived, but with the death was valueless. Was it not fair, then — was it not reasonable—that he should deduct the pre mium paid for an insurance upon his life when making up his amount for the property-taxi His last amend ment was a clause to authorise deduction on account of certain articles kept for the purposes of trade, though such articles may occasionally be used for other pur - poses. Let them take a professional man, or a servant who was obliged to travel greatly, and who, in conse quence, was under the necessity of keeping a horse to carry on his business. He was certainly allowed to do so for the purposes of trade ; but if it so happened that he went out to dinner with a friend, and rode his horse, unless he could make a declaration that he had never used the horse for other purposes than those which were essentially neces sary far his trade ; if he acknowledged that the horse had been ridden for his own pleasure, then he would be brought under the operation of this tax. For this pur pose, he wished to introduce that clause, and he was certain that, while it relieved many of her Majesty's subjects, it would not in any way injuriously affect the revenue of the country. Lord J. RUSSELL begged not to he included in the an immense result, and also that we were growing into a state in which we were more and more obliged to con sider trade and manufactures, by which alone a great and growing population could be supported—(Cheers)— he considered direct taxation more and more desirable, and he would be sorry to pledge himself to get rid of the tax.—(Hear, hear.) But it was obvious to common sense that fleeting property ought not to be taxed at the same rate as fixed property; although, on the other hand, it must be admitted that permanent property was subject to changes, from which fleeting property was exempt.—(Hear, hear.) He had perceived, in the course of his observations, from the cheers of Hon. Gentlemen opposite, that they wished to infer that he was favourable to a repeal of the corn-laws.—(Hear, hear, and a laugh.) But he assured them, that by repealing the corn-laws they would check industry and diminish the employ ment of labour.—(Hear, hear.) Mr. FOSTER was gratified to hear such sound prin ciples.—(Hear, hear, and a laugh.) He himself was friendly to the Bill on two grounds—first, on that of di rect taxation; and, secondly, because without it they should not have got so largo a remission of indirect taxation. He (Mr, Poster) found, from what had fallen from the Chairman, that he could not now make the motion of which he had given notice, but ho would take the first opportunity of moving—" That the owners or lessees of mineral works, quarries, lime works, and ether similar undertakings, now assessed under Sche dules A and B, be allowed to make their returns in the same manner, and with the same option of privacy, as other trading companies under Schedule 1)." The CHANCELLOR of the EXCHEQUER made some observation across the table, which was not heard in the gallery. Lord EBRINGTON was happy to concur with much that had fallen from some of the previous speakers, and was convinced that it was not direct taxation which drove capital from the countrj, but taxes in favour of individual monopolists, and .monopolist communities, such as the West India interest.—(Cheers.) He did not agree with the Hon. Member for Finsbury, that the Right Hon. Baronet had benefited the labouring classes. They asked for bread and the necessaries of life, but instead of relieving them, the Right Hon. Baronet, in his first tariff, took off the duties upon articles of luxury rather than upon the necessaries of life.—(Hear, hear.) He (Lord Ebrington) confessed that he was not more surprised than delighted at the speech of his Noble Re lative (Lord Sandon.) —(Cheers.) He was delighted that Liverpool was added to the towns which spoke in favour of free-trade.--(Cheers.) He was sorry, how ever, that the latter part of the speech damped the expectations which were raised by the be ginning ; and that the Noble Lord who opposed free trade in sugar the other night denounced free trade in corn that night.--(Hear.) He would only detain the House now by repeating, that direct taxation was most equitable and most easily collected, whilst indirect taxation was vexatious, expensive, and prejudicial to industry.—(Hear, hear.) Mr. DARBY originally supported the income-tax, believing that the necessities of the country called for it ; and upon the same principle he should give his sup port to the present measure. He hoped, however, at the end of three or four years the revenue would be placed in that state as to put the government in a position to dispense with its continuance. All attempts to raise or perpetuate either the property or the income-tax they might depend upon it would result in a failure. Lord J. RUSSELL wished to ask the Chairman to state in what form any amendments to the Bill could be moved. Whether they could be moved substantially on the report, or whether they could be moved on again going into Committee? Mr. GREENE was understood to reply that the amendment could be moved on bringing up the report. Mr. WAKLEY asked, after what the Noble Lord the Member for Liverpool had said, whether it would not be better for the Right Hon. Gentleman the First Lord of the Treasury to state if it was his intention to resist all the amendments or not? If it was his fixed deter mination to resist any alteration in the Bill as it at pre sent stood, it would be most inconvenient for the House to agree to it. That there ought to be amendments there could be no question, but if it was distinctly under stood by the House that the tax was not to be con tinued beyond three years, he believed the Bill might be endured in its present form. There was an under current going forward which would swell into thunder if an impression should arise that the law was to be con tinued after three years. Sir ROBERT PEEL said, under existing circum stances, he thought it advisable that the Bill should be continued in its present form; but still he would not venture to say what amendment he should oppose, or which he should agree to. Some of them, however, certainly were objectionable—net in one respect only, but in many. For instance, the Honourable Member for Birmingham was going to make an amendment to insert a clause to enable parties charged under sche dules (D) and (E) to deduct from the profits of their trade the amount of premiums paid for insurance upon their lives. Now why was this to be confined to profits upon trade ? Why was the clergyman not to have the same privilege ? Again, the Hon. Member for Norfolk was going to move an amendment with respect to tenant farmers. Tenant-farmers who had unfavourable bargains were to be charged at a lower rate than others. But the Hon. Gentleman did not give them the benefit of an in creased levy upon tenant farmers who had favourable ones. If these amendments were to be agreed to, they would have those persons whose incomes were derived from temporary sources all at once come and claim to have the same allowances made to them. Thus it would be seen, if they sanctioned one, they would have no end to the number of these amendments. He, therefore, en ' tertained a strong opinion in favour of the existence of the present law as it now stood. With respect to the other question, as to whether the measure would be con tinued beyond three years, the time for considering it would be when the three ye had to exp c i o re n d sider A s t m t a h l e l alterations, and certainly he must say th a t h e enter tained they ht t c h o a n t ti i n f u t e h d e t ß h i e ll l w iil e l re at en a l l y l, p r eLord t a period J. trße Ilugs itos op i n ion , :j a i la s e nt, only h if o thoug ht g ta t tol h ne that it to any proposal which seem e d should wascarried, present f ur th er could question likely to lessen the the Honourable Gen would arise, as to whether the same allowances should not be given to other parties. He certainly must say that this principle was a juet and fair one, and he hoped on a future day the Government would declare their intention so to modify the Bill as to make it less objec tionable than it was at present. Majority against the motion —73 The House then went into a Committee, Mr. Greene in the Chair. On clause 1 being put, which proposed that the blank be filled up with the word " three," Mr. CURTEIS moved that the blank bo filled up with the word " two," instead of " three." He called on those free traders around him to support him, as he in tended to press his motion to a division. He would wish, in fact, that the Minister should be obliged to come every year to propose this tax, but he abstained from making a motion to that effect, because it might be considered factious. He thought that many persons in the House might, with great fairness, support the present proposition. He did not believe that the country willingly submitted to the income-tax, though ho was surprised that the City of London, which had, on a former occa sion, about thirty years ago, sent in a petition to that House, when Mr. Vansittart was the Chancellor of the Exchequer, against the property-tax, had not shown more spirit on the present occasion, and, as far as the City of London was concerned, he thought the Right Hon. Baronet would be justified in doubling the tax. If he had been a supporter of the Government he would act in the same way that he was now acting; and be called on the young Members opposite to support him. The CHANCELLOR of the EXCHEQUER rose to speak, but was met with cries of " Oh, oh." He said, that as it appeared the wish of the House that he should not argue the proposition of the Hon. Member, he hoped the Hon. Member would not think it any discourtesy to him if he abstained from doing so. Mr. GREENE asked the Hon. Member if he would divide? Mr. CURTEIS—Yes.—(Oh, oh.) strangers were then ordered to withdraw, and the Committee divided, when there appeared— For the amendment l7 Against it . . Majority against it -ad: - t,hr ‘ll, in our re-admittance into the gallery Mr. AGLIONBY was en his legs, addressing the House. He said the tax, in many instances, pressed with peculiar force upon the landlord, but perhaps an illustration would better explain what he meant than any lengthened argument. They might not be aware that in many parts of the country standing crops were sold by what was called public roup. Fields of grass, or whatever the crop might be, wore knocked down to the highest bidder—the landlord, be it remembered, paying the rates and taxes. He very seldom had the same tenant for a couple of years—frequently not for one year—but in that case the gross rental was returned against the landlord. Would it be said, that the land lord had not a right in such a case to deduct the rates and taxes paid for parochial purposes from the gross amount returned to the Commissioners under the in come-tax ? The land assessors;they were aware, played all sorts of tricks. An appeal had been made, in more than one instance, to the local authorities, and they had returned for answer, that they had no authority to deal with the matter. The Board of Stamps and Taxes in London had no power to control the local Commissioners —their province being only to advise. The local as sessors and the tax-collectors, in many cases, had totally mistaken their duties, and the appeals made by parties to the Board of Local Commissioners had proved un satisfactory because they also were in doubt as to the construction of the Act. Under these circumstances, be thought that extended powers ought to be given to the Board of Stamps and Taxes, for the purpose of alleviat ing this evil. The CHANCELLOR of the EXCHEQUER said that he should be ready to remedy, as far as in his power, the inconveniences arising from the operation of the tax. He had never had his attention directed to the circumstances stated by the Hon. Member for Cocker mouth (Mr. Aglionby), and, therefore, he could not be expected, at that time, to be prepared with a remedy. Had the Hon. Member given notice of his intention to bring the subject forward, ho (the Chancellor of the Ex chequer) would have made himself somewhat better ac quainted with the particular evil. Mr. AGLIONBY apologised for having introduced the matter without giving notice on a previous day, but as he had not intended to create any discussion upon it, he thought such notice was wholly unnecessary. Sir R. PEEL said that it had been deemed advisable that the Board of Stamps and Taxes should merely con fine themselves to the giving of advice to the local Com missioners. They confined themselves generally to stating their opinion on what was right or what was not. Possibly some local Commissioners might have acted on their own peculiar reading of the Act ; but, speaking; generally, he thought that the conduct of the Commis sioners had given satisfaction. Mr. WAKLEY said the lion. Member for Cocker mouth spoke of giving mere power to the Board of Stamps and Taxes. He (Mr. Wakley) had a proposition to offer to the House, but it was to extend the powers of the Commissioners. Their limited powers produced the greatest inconvenience, as, for instance, in the case of a landlord whose tenants had absconded. The landlord was called on to pay the income-tax although he re ceived no rent for his land, and the local Commissioners had no power to absolve him from this liability. The landlord not only lost his rents, but he was actually called upon to pay the tax upon rents he had never re ceived. Such w as t h e f act in t h e b oroug h h e repre sented,and also in Marylebone. He had received a copy of a letter from a Mr. Challoner, who lived in the oc Edgeware-road, addressed to the Co mmissionersi under the income-tax, a n d as it was T n h o e t l ver al y l c on o g mm h i e ssi w o o n u e l r d s trouble the House with it : —" of the Treasury have considered your application with regard to the distress made upon you to recover the pro perty-tax, and I am directed to acquaint you that the Sir R. PEEL said the present surplus of revenue only amounted to about 100,000/. a year, and now the Noble Lord was advocating a diminution in the receipts of the income-tax. Supposing the House should overrule the income-tax, he hoped they wo u ld perm i t t h em t h en to consider hat taxes which the Government had pro • posed for remission should be withdrawn.—(Hear.) Lord J. RUSSELL suggested that the Right Hon. Gentleman might have got the full amount of revenue if he had had' a more rational and reasonable proposition with regard to sugar.—(Hear.) Instead of the tax im posed on that article going into the Exchequer, it went into the pockets of the producers. Mr. SPOONER said he wished, in proposing his amendments, to make a distinction between real property and the profits upon labour. Ile did not bring his amendment forward to reduce the income-tax, but to do justice to the honest, hard-working trader. The landed proprietor could leave his property behind him, but the industrious tradesman was compelled to make provision for his family after his death, by paying away a small portion of his profits.—(Hear, hear.) After some further discussion, the remaining clauses were agreed to. The House then resumed, when the Chairman reported progress, and the report was ordered to be brought up on Friday. STAMP DUTIES' ASSIMILATION BILL. On the order of the day for the third reading of this Bill being read, The Hon. Mr. BOUVERIE rose and said he wished to draw attention to this Bill, because it contained principles of a most iniquitous character. The Bill proposed to renew an Act passed in the present reign for another three years. That Act imposed the stamp duties as spe cified in the 55th of George 111., cap. 180, upon Ire land. Before then, the stamp duties of Ireland were com paratively of a light character, and it was with a view to bringing under the notice of the Government the unfair and unjust operation of these stamp deities, as now applied by this Act to Ireland, that he now ventured to trespass upon the time of the House. One would think that the amount:of tax would be in pro portion to the amount of property to be transferred, but on reference to the schedules affixed to the Act, they would find that this was not the case. On the contrary, the amount of duty diminished ins ratio as the value of the property increased.—(Hear, hear.) On reference to one schedule, they would see that the stamp duty on a bond not exceeding 501., was IL, or two per cent. On a bond above that amount, but not exceeding 1001., the stamp duty was 11 103., or one-and-a -half per cent. On a bond above 1002, and not exceeding 1,0001., the duty was 21., or one per cent., and so it went on until it reached 20,0001., when the rate of duty did not amount to more than one-tenth the per tentage on a lesser sum. —(Hear, hear.) Now, it was evident there was no clear or justifiable ground upon which this system of taxation could be maintained. Then, with respect to real pro perty,_ the same principle was applied.--(Hear, hear.) The rate of duty upon mortgages not exceeding 50/. was two per cent. ; not exceeding 1001, one-and-a-half per; cent., and so on—the greater the amount the less the duty. Now he must say that nothing but inattention or ignorance could justify such a principle as this. In England the system was bad enough, but with reference to Ireland the case was peculiarly strong. In that country there ought to be a great relaxatien or remission of the stamp duties, because if they considered the condition of Iceland, their gran d object ought to be to facilitate, by erery possible means, the transfer of property from one man to another. They ought to use their best endeavours to enable the inhabitants of that country to obtain permanent property in land, at as cheap . a rate as possible ; yet by the present Stamp Act they imposed a higher rate of duty upon a parson who bought a small patch of land for 20 1., than they did upon a person who possessed large means, and who was pur chasing an extensive estate.—(Cheers.) This Stamp Act, which they were passing sub silentin, had an obvious tendency to interfere with the prosperity of the country to which it applied. The CHANCELLOR of the EXCHEQUER, who spoke in such a low tone of voice as to be scarcely audible in the gallery, said that this subject had very frequently been under the consideration of the House. He did not intend to deny that there were many stamp duties which required revision, but they were not at present in a position to enter upon that revision. The House would recollect that the present Bill was intended as a compensation for the property-tax imposed upon thill• country not being extended to Ireland. He did not think it would be advisable to enter into a general discussion of the Amp duties at the Present moment. number of those who were ready to continue this tax for three years without considering any modification of it.—(Hear.) He looked at it in two ways—first, as to whether there was a probability that the tax would be taken off in three years ; and he thought that the Chan cellor of the Exchequer had failed to show that he would be in a condition to take off the tax at the end of that period. Certainly,' taking three of the most pros perous years, the tax might be calculated upon to yield five millions and a half. But if you took three average years, or three of which two were years of depression, there could be no hope of such a surplus as would enable the Government to dispense with the tax. There was another way in which he looked at it, namely, that if the probability was that the tax must be continued after the three years, they ought to consider in what way they might remove the acknowledged hardships of the tax. Looking to the comprehensive measures adopted by the Government, he thought they would have done better if they had sacrificed a part of the produce of this tax to diminish its inequality and inconvenience. But, as they had not done so, he thanked the Hon. Gentle man (Mr. Spooner) for bringing forward his amendments, and with respect to the third one, especially, he hoped the Hon. Gentleman would in some way or other sue ceed.—(Hear.) That there would be, practically, diffi cult), in carrying out the amendments was certain, but he thought it might be left to the Government to de vise the means ofcarrying them out as far as practicable, and with that view he would give the Honourable Gentleman every support in his power.—(Hear, hear.) And he repeated, that the Government ought to have proposed some modifications, as it was now inevitable that the tax must continue for three years, for he believed that there was great danger in continuing it with all its objectionable parts. At the same time it must be admitted that public attention had bcea directed more to the taking off such taxes as the assessed and window taxes than to the hardships and inequality of the property-tax. He could not help thinking that the Government must foresee that they would, at the end of three years, have to renew the tax, and they ought, therefore, to make it as palatable as possible.—(Hear.) Dr. BOWRING did not hope or wish that the tax should be discontinued. He thought that the feeling in favour of it was increasing, and he wished to see it extended.—(Hear.) For he thought the greater extent they gave to the principle of direct taxation thegreatettho amount of good they conferred upon the public.—(Hear, hear.) It was delusive to hope that the tax would be repealed in three years, and the Government had taken the wisest course in imposing tlia tax, which would be a great alleviation of public misery and a benefit to public credit. As to the auction duty, he thought that sufficient credit had aot been given to the Right Hon. liiaronet.—(Hear, hear.) It was a most embarrassing tax, and extremely harassing and expensive in the col lection, and the Right Hon. Baronet deserved the more credit because there had been no clamour for the repeal. —(Hear, hear.) He only wished the Government would give him, and those who thought with him, the power of aiding theta in extending the property-tax, by taking away the inequality and injustice. He thought that permanent property ought to be taxed on a different scale from fluctuating property.—(Hear, hear.) He , thought, also, that the tax should be extended to the sister eountry.—(Hear, h e a r .) H e c o u ld no t a d m it th e claims of " that vague abstract, Ireland."—(A laugh.) But he wished to tax Irish property, not Irish poverty. Lord SANDON could not resist the temptation of following in the wake of the Hon. and Learned Gentle man. He thought, the more they approached to direct taxation—and such was the feeling in the district he re presented—the more they were consulting the public good. The country was daily approaching, more and more, the condition in which the property-tax could be most easily and beneficially applied.—(Hear, hear.) The property of the country was rowing enormously, and a small per centage would raise a great sum.—(Hear.) There no longer existed any pretence for the cry that a property-tax would drive capital out of the country. Certainly a tax of three-and-a-half per cent. would not have that effect. There was now an immense and grow ing population to be provided for, and how were they to be provided for but by encouraging industry and taking away restrictions upon it, especially those arrangemen ts of Excise and Customs which chiefly interfered with it? —(Hear, hear.) Looking at the subject in this point of view, that a small amount of direct taxation would yield THE SUN, LONDON, THURSDAY EVENING, MARCH s, 1845. Lord EBRINGTON said the paucity of small free. holders in Ireland had always appeared to him to be a source of great difficulty in governing that country, and he regretted that the Chancellor had not thought fit to make an alteration of the stamp duties, as appli cable to Ireland, so as to facilitate the establishment of small freeholds in that country. After a few words from Colonel RAWDON, the Bill was read a third time. On the motion that the Bill do pass, Mr. HAWES said, that after what he bad heard that night, he should feel it his duty, when this subject were again brought before the House, to take the sense of the House on the subject of direct taxation in Ireland.—(So we understobd the Hon. Gentleman.) The CHANCELLOR of the EXCHEQUER said, the report upon the property and income-tax Bill would be brought up on Friday "text. The Bill was then passed. RAILWAYS (IRELAND.) Mr. B. BALDWIN moved for the report of the Lords of the Committee of Privy Council for Trade for the transaction of railway business, on :the following schemes for extending railway communication to the West of Ireland, viz., 1. The Great 'Western (Ireland) Railway (Dublin to Mullingar); 2. The Great Western (Ireland) Railway (Alternative Line); 3. The Great Western (Ireland) Railway (Extension Line) ; 4. The Irish Great Western Railway (Dublin to Galway.) Mr. FFRENCII seconded the motion ; and in so doing said that he had the most perfect confidence in the wisdom, justice, and integrity of the Railway Depart ment of the Board of Trade. Sir G. CLERK could have no objection to the pro duction of this report, seeing that in the ordinary course the report would be presented to the House as soon as it was prepared by the Railway Department of the Board of Trade.—Motion agreed to. The House then adjourned at Half-pant Nine o'Clock. ITER MAJESTY'S LEVEE. The Queen hefd a Levee (the first this season) yes terday afternoon, at St. James's Palace. Her Majesty and Prince Albert and the royal suite arrived in four carriages, escorted by a party of Life Guards, at two o'clock, from Buckingham Palace. The royal suite included the Countess of Dunmore and the Marchioness of Douro, Ladies in Waiting ; the Earl of Morton, Lord in Waiting ; Mr. Ormsby Gore, Groom in Waiting ; Colonel the Hon. Charles Grey, Equerry in Waiting ; Major-General Sir Edward Bowater, Equerry to Prince Albert ; and the Pages of Honour in Waiting. Her Majesty and the Prince were received at the Palace by the Great Officers of State. Their Royal Highnesses the Duke of Cambridge and the Hereditary Grand Duke of Mecklenburgh Strelitz, attended by Baron Knesebeck and Mr. St. Edmond Mildmay, were present at the levee. The foreign diplomatic corps were first introduced, when the following presentations to the Queen took place : Mr. Cottu, Attach 6 A I'Ambassade Francaise, by the Count de St. Aulaire, the French Ambassador. Mr. George Annesley, Lieutenant in the Austrian service, and Count Alfred Potocki, Attach 6 to the Austrian Embassy, by Count Dietrichstein, the Austrian Ambassador. Le Contre-Amiral Poutiatine, de la Marine Imperiale, and Mr. de Longuinoff, Attaché a I'Ambassade Imperiale de Russia, by the Baron de Brunnow, the Russian Minister. The Baron de Linden, Attache i la Legation de sa Majesty le Roi de Wurtemberg a Londres, by the Chevalier Bunsen, the Prussian Minister. Mr. Perez de Castro, Mr. Lopez Cevallos, Marquis del Arco, and Count del Crescente, Attaches to the Spanish Legation, by the Duke de Sotomayor, the Spanish Minister. The foreign diplomatic circle was attended by Count de St. Aulaire, the French Ambassador and le Comte d'Harcourt ; the Ottoman Ambassador ; Count Die trichstein, the Austrian Ambassador ; Baran Koller, First Secretary ; Baron Brenner, Secretary ; and Count Potocky, Attache to the Austrian Embassy ; M. Van de Weyer, the Belgian Minister, and Mr. Charles Drouet, Secretary of Legation ; ➢dr. Moreno, the Buenos Ayrean Minister ; Baron de Cetto, Bavarian Minister ; Count de Pollon, the Sardinian Minister, and Count Revel, Secretary of Legation ; Baron de Moncorvo, Portuguese Minister, and M. Lobo de Moira, Secretary of Legation ; Baron de Brunnow, the Russian Minister; General Prince Castelcicala, Neapolitan Minister, and M. G. Canofari, Secretary of Legation ; Count Kielmann segge, the Hanoverian Minister ; the Chevalier Bunsen, Prussian Minister ; le Commandeur Marques Lisboa, Brazilian Minister ; Mr. Everett, United States Mi nister 3 Count de Reventlow, the Danish Minister, and M. de Bielke, Gentilhomme de la Chambre de sa Ma jests ; le Roi de Danemarc et son, Secretaire de Lega tion ; le Due de Sotomayor (Marquis de Casa Irujo), Grand d'Espagne de la Premiere Classe, the Spanish Minister, and the Chevalier de Pedrorene, Second Se cretary of Legation ; Baron Gersdorff, the Saxon Mi nister ; M. M. Mosquera, New Grenada Chargé d'Af faires, and M. Raphael de Ayala, Secretary to the Mis sion ; Baron de Rehausen, Swedish Charg d,Affaires, and the Count of Erlach. In the general circle the following presentations to her Majesty took place:— Sir Thomas Fremantle, on his appointment to be Chief Secretary to the Lord Lieutenant of Ireland, by Sir Robert Peel. Mr. Bingham Baring, on his appointment as Paymaster of her Majesty's Forces, by Sir Robert Peel. Sir George Clerk, on his appointment as Master of the Mint, by Sir Robert Peel. The Lord Mayor, by the Right Hen. Sir R. Peel, Bart. Viscount Jocelyn, on his appointment as Secretary to the Board of Control, by the Earl of Ripon. The Right Hon. Henry Corry, on his appointment as Secretary of the Admiralty, by the Earl of Had dington. Mr. Sheriff Sidney, by the Right Hon. Sir James Gra ham, Bart. Mr. Sheriff Hunter, by the Right Hon. Sir James Gra ham, Burt. Colonel Monteath, C. 8., Bengal Army, on his being appointed Aide-de-Camp to her M=tjest, and Colonel in the Army, by the Duke of Wellington. Captain Kincaird, en his appointment as Exon of the Yeomen Guard, by the Earl of Beverley. Colonel Sir J. H. Schoedde, K.C.8., 55th Foot, on ap pointment of Aide-de-Camp to her Majesty and re turn from Chine, by the Duke of Richmond. Mr. Under-Sheriff Marten, by the Right Hon. Sir J. Graham, Bart. Rev. Michael Gibbs, by the Lord Mayor. Rev. Richard Wood, Chaplain to Mr. Sheriff Sidney, by Mr. Sheriff Sidney. Rev. Josiah Pratt, Chaplain to Mr. Sheriff Hunter, by Mr. Sheriff Hunter. The Queen's Proctor, by the Queen's Advocate. The Hon. Mortimer Sackville West, upon being ap pointed one of her lajesty's Gentlemen Ushers, by his father, the Lord Chamberlain. Major T. B. Jervis, to present his Plan of the City of Peking, by the Right Hon. Sir Henry Pottinger, Bart. The Earl of Fortescue presented an address and pea ' tion from Southmolton. The general circle was attended by the Arch bishop of Canterbury, the Bishop of London, the Lord Chancellor, the Lord Privy Seal, the First Lord of the Treasury, the Secretaries of State for the Home and Foreign Departments, the Chancellor of the Exchequer, the First Lord of the Admiralty, the President of the Board of Controul, the Chancellor of the Duchy of Lancaster, the Chief Commissioner of the Woods and Forests, the Secretary at War, the Lord Steward, the Lord Chamberlain, the Groom of the Stole to Prince Albert, the Captain of the Honourable Corps of Gentlemen-at-Arms, the Captain of the Yeomen Guard, the Vice-Chamberlain, the Marquis of Anglesey, Geld Stick in Waiting ; the Master of the Rolls, the Vice-Chancellor of England, the Rigbt Hon. the Vice-Chancellor Wigram, the Chancellor of the Duchy of Cornwall, the Treasurer of the Household, the Comptroller of the Household, the Judge-Advocate- General, the Queen's Advocate, the Solicitor-General, the Attor ne y-G e n era l f or reland, Mr. George Hope, Under Secretary of State for the Colo nies, Major-General Sir Henry Wheatly, G. C. H. Keeper of her Majesty's Privy Purse, the Master of the Ceremonies ; Hon. Sir Edward Butler, Lieutenant of the Hon. Corps of Gentlemen at Arms ; Sir George Philip Lee, Lieutenant of the Yeomen Guard ; the Adjutant-General of the Forces ; the Quartermaster- General to the Forces •, Mr. Thomas Shiffaer, Pay master of the Household ; Sir Charles Young, darter ; Sir Harris Nicolas, G.C.M.G., Chancellor of the Order of St. Michael and St. George ; Mr. Henry Robinson, Standard Bearer of the Honourable Carps of Gentlemen at Arms ; Lieut.-General Sir James Macdonell, K.C.B. and K.C.H., Equerry to the Queen Dowager ; Colonel Wylde, Royal Horse Artillery, Equerry to Prince Albert ; Captain Pechell, RN., Equerry . to her Ma jesty the Queen Dowager ; Sir Benjamin C. Brodie, Bart., Serjeant Surgeon ; Mr. Lawrence, Surgeon Ex traordinary to her Majesty ; Colonel Wood, Aide-de , Camp to her Majesty ; Colonel Weare, Aide-de-Camp to the Queen ; Major-General Brown, Deputy Adjutant General ; the Rev. the Sub-Dean of her Majesty's Cha pels Royal ; Lieutenant-Colonel Hall, Silver Stick ; Mr. MacGregor, Secretary to the Board of Trade ; Mr. James Bunce Curling, Adjutant of the Hon. Corps of Gentlemen at Arms ; Mr. Ellenthorp, Adjutant of the Yeomen Guard ; Sir Benjamin Smith, C.S. ; Captain Sir John Henry Pelly, Bart., Master of the Trinity House •, Mr. Frederick Peel Round, Gentleman Usher of the Green Rod ; Lieutenant-Colonel Sir Fre derick Smith, K.H., Gentleman Usher to the Privy Chamber in Waiting ; Lieutenant-Colonel niggle, Gen tleman Usher in Waiting •, Mr. Arthur Blackwood, Groom of the Privy Chamber"; Captain G. C. Blake, R.N., Gentleman Usher to his Royal Highness Prince Albert in Waiting ; Colonel Sir John Morillyon Wilson, Gentleman Usher to the Privy Chamber of her Majesty the Queen Dowager ; Colonel Walton, Field Officer in Waiting ; Captain Sib orne, Secretary and Adjutant of the Royal Military Asylum : and the following— DUXES —Norfolk, Richmond, Montrose, Buckingham and Chandos, Leeds. MARQUISES —Normanby, Chandos, Winchester, Lans downe, Camden. EArms—Nelson, R3sebery, Dalhousie, Mexborough, Powis, Carnarvon, Bruce, Clarendon, Listowel, Bective, Erne. Somers, Dundonald, Spencer, Auckland, Fortes cue, Rosslyn, Arundel and Surrey, Munster, Ellen borough, Zetland, Sheffield. ViscouNTs—Gage, Pollington, Newport, Maynard, Canning, Villiers, Marsham, Duncannon, Campden, Clive, Sydney, Hawarden, Jocelyn, Palmerston, Can terbury, Emlyn. 818/10P—Chichester. Loans—Laniiale,balmeny, Marcus Hill, Alfred Paget, Adolphus Fitzclarence, Camoys, Ashley, William Russell, Glenlyon, Redesdale, Leveson, John - Russell, Campbell, Arthur Lennox, Eastnor, A. Lennox, H. Lennox, Colchester, W. Graham, Colborne, Beaumont. RIGHT HONOIIIIABLES-11. Corry, Sir George Clerk, E. J. Stanley, Sir William Fremantle, G.C.H., Mr. Macaulay, W. E. Gladstone, Admiral Sir Gee. Cock burn, F. Mole, Hoary FAD, Mr J. Dockets, Dort. HONOITRABLES Mortimer Sackville West, Edward Erskine, Rev. Francis G. Noel, Henry Fitzroy, Ed ward Gage, Percy E.2,-erton Herbert, Capt. W. Gordon, R. W. Clive, Percy Barrington, W. Melville, Capt. T. P. Maxwell, F. Chartoris, Rear-Admiral D. H. Mackay, Capt. Gordon, W. Cowper, W. R. Colborne, M.P., E. Phipps, Col. W. Stratford, Capt. Rous, M.P., F. L. Gower. BARONETS—Sir Benjamin C. Brodie, Sir William Magnay, Sir J. Flower, M.P.; Sir W. G. H. Joliffe, Sir B. Bridges, Sir W. W. Wynn, Sir E. Antrobus, Sir R. H. Inglis, Sir T. Fremantle, Sir F. Hamilton. SIRS —Moses Montefiore, P.R. S ; Charles Aldis, George Carroll, James Duke, M.P. ; G. Montgomery, T. Herbert, H. Verney, C. Hunter, J. Atkinson, H. Willock, J. Annesley. A RCHDE ACON—Wilber force. REV. DOCTOR—Spry. REV. MEsstErns—G. R. Gleig, Richard Wood, Josiah Pratt, Michael Gibbs, C. R. Bradley, George Pocock, L.L.8.; R. Browne, J. Wenbani, F. Hewson. DocTons—Aldis, Paris, Shaw, Mortimer, Shanks, Gibson. QUEEN'S COUNSEL—Teed, F. Kelly, M.P. ; Hayward, Hildyard, James Parker, Wm. Page Wood, Billingsley Parry, Hodgson. SERGEANT-AT-LAW—Bellasis. ALDERMAN—Mcon. Mohan Lal (late Political Assistant at Caubul). MEssiErms—Matheson, M.P., Edmund Nugent, Ed ward Turst Carver, Hugo F. Meynell Ingram, Lawrence, William Chieheley Plowdea, Grenville Mansel, James Sutton, James Watney, Jackson, Short, Edward Law ford, Neeld, M.P., John Neeld, M.P„ Ambrose Hussey, M.P., Fred. Peel Round, Hope Johnstone, M.P., So theron, Daniel Gurney, S. Lane Fox, Charles Richard son, Jahn Hubback, H. Colston, W. H. Doyle, Thomas W. Evans, D. W. Wire, Cardwell, W. Bird, J. W. Fisher, Birch, Pratt, George Aston, John Malcolm, A. Pringle, M.P., Entwisle, M.P., Challoner, Bingham Baring, W. Hamilton, M.P., Pakiagton, M.P., George Hope, D'lsraeli, S. Wortley, W. Patten, M.P., Shepherd, H. Addington, Stephenson, R. Palmer, M.P., J. Mountain, C. Fisher, Compton, Babbage, Dodd, M.P., Pendarves, M.P., M'Guire, Bramston, M.P., An trobus, L. J. Way, C. Bruce, E. Denison, M.P., B. But field, M.P., G. Craig, M.P., Nugent, Sanders, Evans, R.. M. King, Holdship, H. C. Hamilton, Young, M.P., M. Milnes, M.P., F. Calvert, G. W. Ropton, M.P., M'Gregor, Wyse, M.P., B. Oliveira, R. Godson, M.P., Clerk, Oldmixon, J. M. Minter, J. Wood, T. Holmes, A. M. Knight, G. Palmer, jun., F. Bossy, C. Law, W. Cooper, T. Gladstone, Dottin, J. Barnes, H. Smith, W. H. Gregory, M.P. FIELD-MARSHAL—The Duke of Wellington. GENERALS—Sir Henry Wheatley, G C.H., Sir Robert Gardiner, S;r A. Huskisson Barnard, H. Thomson, Gal loway, C. 8., Sir John Maclean, Wood, C. 8., K.H. Sir Lewis Grant, Sir James Cookburn, Sir James Wat son, K.C.8., Sir Ja.sper Nicolls, Sir W. K. Grant, Sir John May, Monteith, K.L.S., Sir Henry Watson, Tay lor, C. 8., Sir D. Ximenes, K.C.H COLONELS.—T. T. Bernard, B. Drummond, Leslie, Sir J. M. Burgoyne, Fox, Anson, Wylde, Thomas Wood, Peel, Angerstein, Colville, Monckton, Zuhleke, C. 8., Hamilton,Paget, Verner, Malet, Luard, Sykes, Tulloch, Trevor, Monteath, C. 8., W. Bentinck, Walton. Towns end, Astell, M.P., Knollys, Sir J. H. Sehoedde, K.C.8., S. Stanhope, Sir C. M. Wade, C. 8., Tulloch, T. Quintin, Hon. 11. Montague, Tumor, Cureton, Montgomeric, C. 8., 'Earl of Cardigan, G. Everest, F.R.S. MAJORS—Cooke, Waymouth, T. Wilkinson, Arm strong, J. A. Moore, Grubbe, S. B. Jervis, G. Macgregor, Benham, Sir J. J. Hamilton, Bart., Jebb, Chipchase, M. G. White, Gibsone. CAPTAINS—Siborne, Kincaid, R. M. Mundy, F. Ste phenson, Polhill, M.P., Ibbetson, Boscawen Ibbetson, James Ramsay, Powell, Dalrymple, Whitbred, Fearon, Brooke, Powell, Alfred Malet, Boldero, Deßathe, Goodfellow, Carrington, Mitchell, A. Hamilton, S. S. Brown, T. W. Lane, R. J. Crosier, Roper, F. W. Hamilton, L. S. O'Connor, Brett, J. M. Martin, H. G. Stapleton, Maxwell Hyslop, E. Watson, Home Dram mond, Shea, H.C.S., F. H. Jackson, Henry Butler, Hon. J. Murray. LIEUTENANTS—J. F. Peel, James Money, J. H. Hunt, Acton Tindal, Polhill, C. H. Hutchinson, Lyne dock Gardiner, Pattullo, Tyler, Stanton, Lawrence Scott, Crawsbay, Gleig, Graydon, Charles E. Thornton, Moggridge, Kerr, Murray Cowell, S. H. S. Inglefield, Fleming, Francis, Haworth, John Turner, H. T. Butler. CORNETS—Wardrop, Greetham. ENSIGNS—Trevor, Sir E. Poor.. ADMIRALS-Sir Robert Otway, Bart., Bowles, Sir Francis Mason, Inglefield, C. 8., Sykes, Sir Charles Malcolm, Sir Wiliam Gage, Dundas, C. 8., M.P., Sir Francis Austin, Sir John West, K.C.B. CAPTAINS—(RoyaI Navy)—Lord F. G. Hallyburton, Baillie Hamilton, Edward Collier, Brace, Sir Samuel Brown, Hamilton, Hon. R. S. Dandas, T. Smith, John Hamilton, M. J. Currie, Seymour, Frederick T. Michell, Robert Maunsell, C. 8., Waldegrave, Thomas Clarke. CAPTAINS—(Trinity House)—Sir J. H. Pelly, Bart., Weyn ton, Pixley, Welbank. COMMANDERS—(RoyaI Navy)—Mathison, George G. Burton, F.H.Hastings Glasse, Ommannoy, R. A. Oliver, Woodgalre, Coglan, H. W. Scott, Joseph West, J. H. Mason, William H. Maitland. LIEUTENANTS—(RoyaI Navy)—Hon. W. M. Lam bert, H. G. West, G. Spong, Tattnall, Herbert Austin, Inglefield, Honourable G. D. Keane, W. D. Miller, John Blackruore. The following Noblemen and Gentlemen had the honour of being presented to her Majesty : The Earl Nelson, by the Marquis Camden. The Marquis of Winchester, on coming to the title, by the Duke of Wellington. The Marquis of Cbando-s by the Duke of Wellington Viscount Newport, on his marriage by Lord Forester. Lord Dalmeny, on his marriage, by the Earl of Rosebery. Lord Arthur Lennox, on appointment as a Lord of the Treasury, by Sir obert Peel. Hon. Percy Egerton Herbert, 43d Light Infantry, by his father, the Earl of Powis. The Hon. Henry Fitzroy, on his appointment as one of the Lords of the Admiralty, by the Earl of Haddington. Hon. and Rev. Francis G. Noel, by Viscount Campden. Sir Moses Montefiore, F.R.S., on his appointment as High Sheriff of the county of Kent, by Sir J. Graham. Lieutenant James Money, Bengal Artillery, by Sir Benjamin Smith. The Hon. Edward Erskine, attached to her Majesty's mission at Brussels, by the Earl of Aberdeen. Lieut. the Hon. Oliver W. M. Lambart. on promotion and appointment to her Majesty's ship Vanguard, by the Right Hon. the Earl of Haddington. Mr. Ilodgson, Q. C., on being appointed one of her Ma jesty's Counsel, by the Lord Chancellor. Mr. Billingsley Parry, on being appointed one of her Ma jesty's Counsel, by the Lord Chancellor.: Mr. Wm. Page Wood, on his appointment as one of her Majesty's Counsel, by the Lord Chancellor. Mr. Hayward, Q. C. by the Lord Chancellor. _ _ Mr. James Parker, Q.C., on his appointment by the Lord Chancellor. Mr. Hildyard, on being appointed one of her Majesty's Counsel, by the Lord Chancellor. Mr. Sergeant Bellasis, o❑ taking the degree of the Coif, by the Lord Chancellor. Mr. Alderman Moon, on his election, by the Right Hon. Sir Robert Peel, Bart. Mr. Short, by the Vice-Chancellor of England. Mr. James Watney, House Warden of the Mercers' Company, by the Right Hon. Sir Jas. Graham, Bart. Mr. James Sutton, Renter Warden of the Mercers' Com pany, by the Right Hon. Sir James Graham, Bart. Mr. Matheson, M.P., by Lord John Russell. Mr. Edmund Nugent, Agent for Antigua, by the Right Hon. Lord Stanley, Secretary of State for the Colonies. Mr. Hugo F. Meynell, Ingram, by Major Waymouth. Mr. Edward Turst Carver, on his appointment as one of her Majesty's Hon. Corps of Gentlemen-at-Arms, by _ Lord Forester. Mr. Grenville Mansel, on his return from India, Eby the Duke of Buckingham and Chandos. Mr. Cardwell, on being appointed Secretary to the .... .... .._ Treasury, by Sir R. Pe - el. - - Mr. Entwistle, M.P., by Mr. Wilson Patten. Mr. Pratt, by Lord Palinerston. Mr. John Malcolm, by his father-in-law, the Hon. Col, Wingfield Stratford. Mr. J. W. Fisher, Surgeon-in-Chief to the Metropolitan Police, by Sir Benjamin Brodie, Bart. Mr. Wilberforce Bird, on his return from India, by the Earl of Ripon. Mr. David Williams Wire, on his appointment as Under Sheriff of Kent, by Sir Moses Montefiore. Mr. Thomas William Evans, by Lord Marcus Hill. Mr. W. H. Doyle, by Earl Delawarr. Sir Watkin Williams Wynn, on his appointment to the command of the Montgomeryshire Yeomanry Cavalry, by the Earl of Powis. Sir William Magnay, on his being created a Baronet, by the Right Hon. Sir James Graham. Archdeacon Wilberforce, on his appointment as Sub- Almoner to her Majesty, by his Grace the Archbishop of Canterbury. Mr. Hungerford Colston, by Colonel Miles. Mr. John Hubback, on his marriage, by his father-in law, _Vice-Admiral Sir Francis William Austen, K.C.B. Dr. Shaw, by the Duke of Richmond. Dr. Mortimer, by Sir James Clark. Dr. Paris, as President of the Royal College of Physi cians, by Sir James Graham. Mr. Arnold More Knight. on appointment to the 16th Lancers, by Mr. Richard Monckton Milnes, M.P. Dr. Gibson, on appointment to the 17th Lancers, by Lieut.-Colonel St. Quint►n. Mr. Charles Richardson, by Lieut. General Sir Robert Barton. Dr. Shanks, on return from China and promotion to the Staff, by General Sir William Clinton, G.C.B. . _ Mr. John - M. Minter, Surgeon, R.N., by Captain lion. ,W. Gordon R N. _ _ . Mr. Pendarves, M.P., on his appointment to the com mand of the Royal Cornwall and Devon Miners Militia, by Viscount Melbourne. Sir James Annesley, on receiving the honour of knight hood, by the Earl of Ripon. Sir Jasper Atkinson, upon receiving the honour of knighthood, by Sir James Graham. Sir Graham Montgomery, by Mr. Hope Johnstone. The Hon. Edward Gage, by his father, Viscount Gage. The Hon. Percy Barrington, on his appointment to the Scots Fnsileer Guards, by Colonel Drummond. Rev. G. R. Gleig, on appointment as Chaplain-General, by the Right Honourable Sir Thomas Fremantle. Rev; Charles R. Bradley, by Lord Grantley. Mr. J. G. Mortimer, by Lieut.-Conel Angerstein. Rev. J. Wenham, Chaplain of Ceylon, on return home, by Lord Stanley. Rev. R. W. Browne, on his appointment as Chaplain to the Forces, by the Archbishop of Canterbury. The Rev. G. Pocock, on his appointment to the Incum bency of St. Paul's Chapel, Marylebone, by the Bishop _ _ of fondon. The Earl of Powis presented addresses from the ministers, freeholders and inhabitants of the parishes of Canon-Frome and Ashperton in the county of Hereford, praying her Ma t itety to give her authority to the House at Lords to amend the Act relating to the union or w ' sees of Saint Asaph and Bangor. 10 1.11 ' Lieut. G. H. Hunt, 57th Regiment, on rebus irons by Sir Benjamin Smith. Lieut. Acton Tindal, Royal Backs Yeomanry by the Duke of Buckingham and Chandos. Mar Cooke, unattached, on appointment to the —e jo men-at-Arm,, by Lord Forester. ft is 1 101 ' Lieut. Polhill, 6th Dragoon GLiards, CaP— hill, M.P. Lieut.-Cols. Tulloch, on promotion, Tumo r, on ratio from Jamaica, by Sir J. Macdonald. Captains M. Hyslop and E. Watson, by Sir j• V r trate' Captain 11. M. Mundy, R.A., on promotion, 13 7 uray. Lie M ut. r -Cols. Luard and Montgotnerie, on til.Pir from India, by Sir J. Nicolls. dlOW‘ Cornet Greetham, on appointment, by Col. Mid art ' Major Armstrong, on return from foreign serriee; tenants Gleig and J. Turner, by Sir G. Aftter a Y m . Captain Frederick Stephenson, on appointmentri—in Acijutuntcy of the Scots Fusilier Guards, by Drummond. Ensign Trevor, by Lieut.-Col. Trevor. f 1 ,1 Lieutenant and Ensign J. F. Peel, on Col. Drummond. Ver Colonels Knollys and Colvile, on their promotion; no io tenant-Colonel Hamiltop, on promotion; Clrordo• Dalrymple, Powell, and De Bathe, en ibeir promo' tion; and Ensign and Lieutenant Sir E. Faure' pointment, by Col. Drummond. Cornet Wardrop, by Mayor-Gen. Lygon. f „ele Captain L. Smyth O'Connor, on returniP kepi wee, , service in Western Africa, and prooeedieg to the West Indies, by Lieutenant-Gene ral Grant, Captain F. W. Lane, by Lieut.-Gas. Clitherow• Captain Whitbread, by laid uncle, Capt. Michell-, ~sis Captain Mitchell, on his return from India, by or Thomas Smith, R.N. Captain 11. G. , "Stapleton, by Sir W. Hyde Pea Addy Lieutenant Inglefield, R.N., by his father , Inglefield, C.B. Lieutenant A. G. West, R.N., on his leaving Mtll ifig° service, by his futher, Admiral Sir J. West, ftolo Liiut.-General Sir J. Jasper Nicolls, on his retur°olo the command in chief in India, and appoiatment sth Fusiliers. Ao Major-General Wood, C. 8., K. 11., on receiving gjor from her Majesty of good-service monel, b fat, General Sir J. Watson. Lieut.-Colonel W. 11. Sykes, on his retur n from many, by the Marquis of Lansdowne, 10-i• yistP Colonel Townsend, on arrival from India, b/ General Sir E. Kerrison, K.C.B. col s ' Colonel Berkeley Drummond, on promot i on to loser mad of the Scots Fusilier Guards, by the oid in Brigade in Waiting. Colonel gubleke, C. 8., on his promotion. ; 0 0 2 ,,a Pr Vice-Admiral Sir F. Austell, on appointalen'ooll7 mend on the North Amerioan station; Itea r d ' o irsi s t Bowles, on appointment as Lord of the s if• A S . Captains on Appointment—Seymour, to dictive; E. Collier, to H.M.S. Rodney; p d Se., l i, to Greenwich Hospital; Hamilton, as Se, 1 l d, tary to the Admiralty; Commanders Coghl i giorl son, on promotion; W. H. Maitland, R. A... w oe s , Burton, on appointmentlto the Poictiers; " opel P Tattnall and H. Austen, on promotion all ments, by Lord Haddington. to w Col. Mcniteath, on being appointed Aide, de•Ctiglats° Lieut.-Colonels Trevor, on appointment, en'sbe on appointment and return from India , b y of Wellington. r o reig li e, Commanders F. H. Glasse, on return fr om ' aw e vice ;T. Mason, on promotion an d " China by Sir G. Bremer. 0, 14 t Lieut.-Colonel T. T. Bernard, Capt. Carting° • fjell Duke of Buckingham. Captains Brett, on promotion, A. li a miltota i l i o ool 4 tenant Crawshay, on promotion, by Collate* Lieutenants Kerr, Moggridge, Tyler, and ,r the Inspector of Fortifications. ,11 ou Captain J. Hamilton, Lieutenant W. Mul e "' Oh pointment, by Sir G. Cockburn. Lit utenant-Coloael Malet, Captains S. J"'" on A. Maier, by Sir H. Bayley. c ifs a g e 'sjo e Lieutenant-Colonels G. Everest and Sir - : t h; a c ak return from India; Major-General ltiontioso T. Wilkinson, on return from India ; Ce (i .P' - eist fellow, on return from India ; and B. ';" 40 10 Lord Ripon. C, Ol° T Lieut.-Colonel Leslie, on being appointed Is, of the Order of the Bath, by Lord Colci lel a ak Major Jebb, by Sir James Graham. Ol; °° Major Gibsone, on promotion, by the Duk e ate Captain Brooke, on return from China, by 01011. William Clinton, G.C.B. t 140 Captain Powell, on promotion, by Viscou ll ,,, Captain James Ramsay, by the Ear) of Daf.," t aisQlo Lieut. C. H. Hutchinson, by the Bishop, a t p Lieut. H. T. Butler, on return from Chute' Hon. H. T. L. Corer, M.P. Lieut. Puttullo, by Lieut.-General Sir "" Jr - 5r Lieut. Lawrence Scott, on his promotion, 5ag,111.04, foreign service, by his father, Co' Mr Edmond Mildmay, on his appointrne e 'V,,,, by his Royal Highness the Duke of Ca o3l r;JOr Lieut. Samuel H. S. Inglefield, by his ferd s4 " miral Inglefield, C.B. a s' 4 1r Lieut. Haworth, by Lieut.-Colonel St. Qu el- • el. Captain J. M. Martin, on return from -L I " - c p . Glenlyon. Lieut. J. Blackmore, R.N., by the Righi . la li ce,,, o rev" After the levee her M a j e sty and attended by the royal su it e , re turned `- Palace. w. s'S A. -- - I PIP FRENCH PLAYS—ST. 0— THEATRE. t re ( foe , Don Cesar de Bazan was acted at this th 1,001,0 last time yesterday evening, with Frederic i .k so coe / tae the Don. It is at all times invidious 10 w e b b O O O l sons between contemporary actors, but 911 ° At the popularity of Don Ce sa r in this coullV;ljaeldetiv especially, has been the popularity of o ld P: a es, be s character, that a comparison between hire differ s r., lo Lemaitre is almost forced upon us. T he of tween these two great representat o- orl o tefr, i , / ho may be explained in a very f avr A e Don Cesar of Wallack is i -I3 a letwist • the Don Cesar Lemaitre is a finished r o w, 'iot a. outline is in each instance equally el i s ae li gars i ; colouring of Lemaitre is far superior ; The Of Y shadows are worked in most artisticallY . cese r s attc o ° altogether, of a higher tone. The r d miter is more rugged, and more gllk a „' a l o see d ho Wallack, but it is also more noble. ' l ",.`'tilie n jet , bursts through even his rags, and the ' e yee a bs fires up at the least approach of insult , ha s t opt eri o most depressing circumstances. Ner r e.ablL.eii,, b ll but proud, gentleman been more liug e ;"wellr",, 01, 0 But when we say that the Don Cesar of a sketch, it must be recollected that tb e Ag itial i 5 001 , 1,4 but a sketch of the French play. Th, ci 4 oitr e ' h o aets, while the English version has u e ,L o s kl is poe c i o d three ; and although the part of M ar isa the P t s the most by this condensing preee 3s ' '„notti °n- oef also been sadly curtailed of his fair Pr e f ork t Wallack had the same materials might probably have been equally Matielsreraejl Lemaitre. In the English Yer aw "; s taw - 10 a part—in the French original it 1 gOO% acti s j and it was most effectively sustained foort o ploio Clarisse. The scene with the Don, I ,, t ' ha s .. 0 1 which she discovers the vile trick whie" Od e eo Sil k il upon her, and vindicates her honour ari a dthe ill olo beautifully given. Nothing could exe ee ore t aleeolt feeling which Mademoiselle Clarisse_t th ese r . scene. We are sorry to perceive tue ook 100 e dre it, artistes can remain with us only a via des .Agteitssi Friday, Lemaitre appears is /,'Anbe r g:" o ,„ 10 ;es Robert Alacaire. This is, in ou r opio : r ho 1 2° 0 0 1, character, and we expect a great treat.. " P literally crowded by the elite of theL,,,.. 5511° ' s *O . 4 /OS' s THE UNITED SERVICE MACIAZISPf oefit;0001, contains several very important Pell t . s o : s dtb il hitsg l i* not only to the naval and military. services but to the public at large. major Ma y pirete' d s lished his " Recollections of the Battle o oe off 1 ) 7,1 PM, opposition to some of the statenaents. r_atithatalit:,(:lol, by Captain Siborne. From the big!' : be 800 shal Marmont, we have an " Essay „ t obje e tary Institutions, treating of four dist o ir srLa ies , A - a v 0 lery, fortification, administration ..Aioaver7ej fit', patches Now that the reeentlY,",,so isi" ‘ patches of the Duke of Marlborougl,l:,s"broe the press, the notice here given of ° tr i eln ej / li kell t o Marshal Villars, cannot but be el tic % Oahe t o t There is also an able professional t,tr ie o f r eeelo attract attention, bearing the t!t2t) nava l rostli'd Brevets," by Colonel Firebrace. ;1„1_1„,si the periodical consists of " Thottan?:',Bessie l !.; Book, " The Naval Chaplain's Note *417 a re a French Prison," and other PaP!„; b li ii htee: is t. Indeed, both branches of our svaress ent srt* 4l. l 4o 4 presented with equal efficiency and c A .reo oi THE HISTORY OF MARGARA. erVO ig‘i°4l ;o ( 1 1 1° SUFFOLK Gatti..—Dedicated, by ° of . , 4 0 Marchioness Cornwallis. —This terms of in ter _ dr tP likely to excite an unusual bit hiet er /' be lt) " t o. fiction. We have here a veritable are , re to n j* Norfolk Chronicle observes:—!feueth witirg'shtlrledijisealli".; more startling and extraordinary at:rooted; any romance with which we.are mental 111 3 : I tte lcii0 0 7 • Suffolk girl exhibiting qualities , d . . which, if described as the sac' d overcharPra h oe fes t, and an enduring, faithful, and buistiensteorfesttedhe h , e ato roi d e .. e i t oo el novel, would have been deernastroPh° w°llbable grated; whilst the happy.ee _ n a irapro hates -bet considered as an overstrained 3 o___„sfujn ca e c o 0 torrent. h t e if fP• filledTh ede u t p ail a s frith re fu 1. 11 h o o c which tsft::ani smuggling exploits 'yid e xci O 3, a are marked by features of viva _ f w o rths' e s. t hC T ' C ° :JO oc is edited by the Rev. R. Cobboia, r BIRTHS . he pal e tj' On the 13th of J/IllUary last, off Ceylon, en m'scirite Madras, the lady of Captain Philip chat:abort, i.. 4, hers, of a daughter. 0 1 ; the lAlit S On the 23d ult., at Ashbourn, Derbyshire, _ hire , o .0, F. Powell, Esq., of Brandlesholrae Hall, Le..117_, j ott.' • On the 25th ult., at Chelsea, the lady o f AA J" late of the Madras Army, of a daughter. .I)i_Ni/ liter °I.PI' On the th inst., Emily Maud, the infant deng et . naond D'Arcy Newton, Eaq. f o linb On the 2d inst., Mrs. Mary Elizabeth flied , ° land-place, New-road, St. Marylebone. ~ yo ard 1/$l4 On the 2d inst., at Crooms-hill. Greenwieur ' Esi, R.N., aged 92. 04 C On the 2d inst., Mr. Aplin, the Green, BOW:Voids On the 3d inst., at Blackheath, the Lio. 11 „ "--00 i one of the Commissioners of Customs, aged °' -.end $ 0 On the 3rinst., at Brighton, John Butt PT,. Lieutenant-Colonel B. Knox, Scots Fusilier 000" o London: Printed and Published by DIVIII)dar."L'Iof • 112, Strand Printer, qt Sus the - &mud, in the Prdaisct of the Savoy, ia v - LBllddleaos TherettiVi Writ 6,1145' O le +O, Nisi tr 1 kr J01a: It ole Jeh o!) Piet Clut