The Sun. — London, England, 1851-02-17 00:00:00

flaf to 1 trb 4gibttlarg SUN OFFICE, Seven o' Clock. TATTERSALL'S-THIS EVENING SIX O'CLOCK. LIVERPOOL SPRING CUP. 6 to 1 agst Doubt LIVERPOOL STEEPLECHASI 10 to 1 agst Sir John 10 to 1 agst Abd-el-Kader 10 to 1 agst Maria Day 11 to 1 agst Rat-trap 12 to 1 agst Vain Hope 12 to 1 agst Peter Simple 20 to 1 agst Rescue 25 to 1 agst Venice • CRBSTE R CUP. 12 to 1 ags: Rhesus 22 to 1 agst Lady Evelyn 25 tp 1 agst Montague 30 to 1 agst The Black Doctor 50 to 1 agst Nancy 66 to 1 agst Eva DERBY. 6 to 1 agst Grecian—taken 6 to 1 agst Prime Minister 12 to 1 agst Mountain Sylph colt 12 to 1 agst Newminater 23 to 1 agst Constellation 25 to 1 agst Marlborough Buck 30 to 1 agst Storm 50 to 1 agst Theseus 109 to 1 agst Lady Geraldine colt—taken PUBLIC WOOL SALES. (THIS EVENING.) The public sales have been progressing with spirit, and prices are considered to rule higher than at the series towards the close of last year. On Saturday there were 2.367 bales sold, including 869 of Australian. 435 of Port Phillip, 305 of Van Dieman's Land, 136 of Cape, 563 of Spanish, &c. The Australian clean Sheep's Wool brought ls. lid. to Is. llid, the hoggett is. sid. to 2s. Oid., the greasy Bid. to Is., the Lambs' is. 3id. to Is. 6d., and the combing ls. 64d. to Is. 7d. per lb. The Port Philip scoured sold at ls. 6d. to 25., and the Lambs at Is. sd. to Is. Bd. The ordinary Sheep's Is. 3id. to Is. Bid. greasy 9d. to 10id., and combi ng l s . 6id. t o Is. 7id. The Van Dieman's Land sold at is. 6d. to ls. Bd. for super Lambs, Is. 3d. to is. 4id. for broken, Is. 34d. to is. Bd. for Lambs, is. 3d. to Is. sd. for skin, Is. 4d. to Is. sd. for clean Sheep's, and ls. 6id. to Is. Bd. for scoured. Cape of Good Hope sold at Is. to is. sid. for clean Sheep's, and Is. 3id. for Lambs, Spanish at sd. to 6id. for greasy, Rio de Janeiro at Is. si-d. to Is. 7id., and South Australian at is. 3d. for clean Sheep's and is 7id.. for scoured, Is. 4d. to is. 4id. for handwashed, and 9id to lOid. for Lambs greasy.( This evening there are two auctions, one of 1,566 and the other of 1,191 bales, including Australian, Cape, Van Dieman's Land, Spanish, Merino, Odessa, Zee, The attendance is rather thinner, and the biddings have not been so brisk for some descriptions. Australian sheep's clean has realised Is. 4id. to ls. 9d.; locks, Is. to Is. 3d.; lambs, ls. 4d.; scoured, Is. 4d. to Is. 10d.; hand washed skin, Is. Id. to Is. 6id. Besides the above part was withdrawn, being chiefly mixed and scoured. Cape sold at Is. to Is. old. for clean sheep's; Is. id. to ls. 4id. for hand washed, Is. lid. to Is. 6d. for lambs; 7d. to ls.:2d. for greasy. Port Philip brought rates more than corresponding to the above, and the sales within the last 10 minutes are assuming. a decidedly buoyant appearance, buyers com peting more strongly. IMPERIAL PARLIAMENT. (THIS EVENING.) HOUSE OF LORDS. The LORD CHANCELLOR took his seat on the Wool. sack shortly after Five o'clock. Petitions were presented by Lord Stanley, the Earl of Erne, the Earl of Bandon, and the Earl of Enniskillen, from various part 3 of the country, against Papal aggres sion. The Earl of CARLISLE laid on the table certain Orders in Council. The Earl of WINCHILSEA presented petitions from various parts of Kent against Papal aggression. Dirl MOEN PCASH ELL presented similar petitions. Earl FITZWILLIAM presented a petition from a place in Yorkshire, praying for the repeal of the duty on advertisements and stamps on newspapers. (LEFT SITTING.) HOUSE OF COMMONS. The SPEAKER took the Chair a few minutes before Four o'clock. NEW MEMBER. Mr. LAwLEY took the oaths and his seat for Pon tefract. ELECTRIC TELEGRAPH AND A UERICAN COMPANIES. The petitions of these companies were referred to the Committee of Standing Orders. SHREWSBURY AND iIIH,MINGHAM RAILWAY. Mr. BROTHERTON made a report that in respect to this company the standing orders had not been com plied with. BATH IMPROVEMENT BILL. The Bill for the Improvement of the Markets, Waterworks, and Bath Commons, on the motion of Lord DUNCAN was ordered to be read a second time. SECOND READINGS. The following Bills were read a second time : Angerstein's Branch Railway. Baggotrath and Sandymount Improvement. Bath Improvement, Markets, Waterworks, and Bath COM• moue or Freemen's Estate. Cambridge Waterworks. Cheltenham Improvement and Health. Chorley Waterworks. Commercial Docks Improvement. Dundee and Arbroath Railway. Durham Markets. East Anglian Railways. Edinburgh, Perth, and Dundee Railway. Edinburgh Royal Asylum for the Insaae. Electric Telegraph Company. Farmers' Estate Society (Ireland). Great North of Scotland Railway. Great Western Railways (Railways to connect the Birming ham and Oxford Junction with the London and North- Western Railway at Birmingham, &c.) Hartlepool Freemen's Lands and Harbour Dues. Hartlepool Pier and Port (Construction of New Pier, &c.) Hayling Bridge and Causeway. Huddersfield and New Hey District Turnpike Road. Imperial Continental Gas Association. Law Property Assurance and Trust Society. Leeds and Thirsk Railway. Llynvv Valley and Duffryn Llynvi and Porthcawl Railways. Manchester Parish Highways. Musselburgh (Arrangement with Creditors of the Burgh). Newington St. Mary Parish. New River Company. North British Railway. North Staffordshire Railway (Extensions to Derby and Burton-upon-Trent, &c. ) Saint Pancras (Middlesex) Paving. Shrewsbury and Bridgnorth Turnpike Roads. South Wales Railway (No. 1). Stockton, Middlesbrough, Yarm, &c., Waterworks. Stroud and Gloucester Road. Tees River Conservancy. United Kingdom Electric Telegraph Company. Warrington and Altrincham Junction Railway. Waterford, Wexford, Wicklow, and Dublin Railway. Weston-super-Mare Improvement, and Market. Whitby Waterworks. Wrexham Improvement. On the motion of Mr. HOLLAND the Hastings Improve ment Bill was ordered to be read a second time to-morrow. The second reading of the L ndon (City) Sewers Bill was, on the motion of Lord SEYMOUR, adjourned for a week. The North Staffordshire and London and .north-Western Railway Companies Bill was withdrawn. On the motion of Mr. SPOONER the Severn Steam Tug Company's Bill was ordered to be read to-morrow. PETITIONS. Sir R. H. INGLIS presented a petition from the Church Missionary Society, stating that the society had expended upwards of 2,000,0001. in promoting the growth of true religion, and that they were now obliged to pay upwards of 7001. a year in legacy duty. The LION. BARONET also presented a petition from the trustees of the British Museum praying for the annual grant. Lord DIINCA.N presented several petitions for the abolition of the window duties. Colonel SIBTIIORP presented petitions from several places, praying tor the imposition of duties on foreign imports, and also prayin g for the remission of imposts on agricultural duties. Mr. COWAN and Colonel SIBTHORP also presented several petitions for the remission of the paper duty. Mr. Moony and Colonel SIITHORP presented several petitions, both from Scotland and England, against the aggressions o f the Pope, and prayi ng t h at some preven tive meaures mi g ht he tuken by the H ouse. Sir JOSHUA WALUSLEY presented a petition from Wolverhampt on p ra ying for the repeal o f t h e paper duties, and a petition from Bolton in favour of secular education. Lord DUDLEY STUART presented a petition from Camden-town praying for the repeal of the window -tax. Lord DUNCAN preJeLted a petition to the same effect from Bath. MAlderman HUMPHERY presented a petition from Southwark praying for the enfranchisement of copy' holders. Mr. REYNOLDS presented a large number of peti tions rrom papermskers in Ireland, praying for the re peal of the paper duty. Sir DE LACY EVANS presented a petition from Westininstur, prayin g f or the repeal of the window-tax. Mr. WAIN.LEY Presented a similar petition to the same effect. Lord HARRY VANE and Mi. lIINDLEY presented simi lar petitions From places in the provinces. Mr. W. BROWN presented a petition from Lanca shire, praying for the extension . of c ounty courts. Mr. W. 'WILLIAMS presented two petitions from Lambeth, ono praying for the repeal of the window-tax, and the other praying for the repeal of the paper duties, Alderman SIDNEY presented a petition from Staf ford praying for the enfranchisement of copyholds. Mr. HUME presented several petitions a ga i ns t th e Excise duties on paper; also a petition against the con tinuance of the income-tax. Mr. WYLD presented several petitions against the window-tax. THE SUN, CEYLON, Mr. HUME moved that the report of the Committee on Ceylon, together with the evidence taken before it, should be laid before the House.—Agreed to. IRISH SAVINGS BANKS. actual income was 52,810,000/. He estimated the income for the next year at 52,656,000/. He had estimated the Excise at 14,045,000/., and deducting the brick duties, at 13,595,000/. The actual revenue up to sth April amounted to 13,688,0001. The estimated ex penditure was 50,785,000/.; the actual expenditure up to April would be 50,134,500/. He estimated the receipts from the Customs for the ensuing year at 20,430,0001., the same as last year. In the Ex cise, he could not calculate on so large a receipt, in con sequence of the deficiency of the barley har vest. He calculated the Excise revenue at 14,000,000/. In Stamps there would be a fur. ther decrease, in consequence of the Act of last session, and he did not calculate upon a larger revenue from stamps than 6,310,000/. The taxes and property-tax he took at the same amount as this year —taxes, 4,348,000/.; propety-tax, 5,328,000/. ; and including Post-office, 8,030,000/. Crown lands and miscellaneous receipts, and old stores, as last year, which would give a total from these sources of 52,140,000/. He now came to charges- There was a decrease in the charge of the debt for the sale of terminable annuitiea,which would eventually ^aril.- guish a portion of the debt.:The amount oflthe debt cherges, funded and unfunded, was 30,692,000/., for the army 6,545,000/., for the navy 5,537,550/., and for the el dnance 2,424,1711 There was a reduction of expenditure, but no reduction of forces. The Government thought that in the present unsettled state of Europe it would not be pru dent to propose any reduction of force. He was no alarmist, but there was the widest difference between unnecessary alarm and absurd confidence, and all were aware that our forts and arsenals were not in a neces sary state of defence, and a vote would be proposed to con tinue the defences of the Pembroke Dockyard, and to in crease the means of defence of Portsmouth and Plymouth. The vote for services would be this year 19,555,0004, being a reduction of about 300,0001.; from this must be deducted certain excesses of former estimates, and the reduction for this year would be about 245,0001. In compliance with various requisitions the allowanee of grog to the sailor had been diminished and his pay increased and the stoppages of the soldier's pay abroad had been diminished; this created an additional charge of 60,0004 The navy estimates were 4,256,0001. And there was also another expense which he proposed to take on the country, and that was taking the census, which he estimated at 110,000/. He proposed to take the miscellaneous esti mates at 4,000,000/. The total expenditure would be 50,247,1714, leaving an estimated surplus of 1,892,000 L The main question now was the removal of the income tax and of the stamp-duties in Ireland. The income tsx he estimated at 5,400,0001., and the stamp-tax in Ireland at 120,000/., but if the House should re fuse to renew those taxes, there would he instead of a surplus, a deficiency of 3,680,000/. When Sir H. PEEL first proposed these taxes the deficit was only 2.140,0001., and if Hon. Gentlemen opposite thought that a sufficient reason for the imposition of the income-tax, he could hardly think that they would now oppo.e its continuance. He, certainly, on that occasion opposed the imposition of the income-tax; but he stated at the time, that if it were to be imposed for the purpose of making a great alteration in the import duties he should be prepared to support its renewal, and acting on that principle he had supported its renewal when proposed by Sir Be PEEL in 1845. The timber duties, the corn duties, and the sugar duties had been reduced, and therefore he was justified in proposing the continuance of that tax. If the House did not accede to his proposition there must either be a loan or a reduction of expenditure to that amount. He did not believe such reduction possible, or to impose new taxes to that amount. We had been for years past repealing taxes which pressed upon industry, and which could not be re-imposed, and there were other taxes of the same character far more ob jectionable than the income-tax. He trusted, there fore, that those who wished to carry out the s 3 stem of improvement of our commercial system at present in progress would support his proposition for the renewal for a limited time of the income-tax. He did not think it advisable to go into the details of the measure in the course of the discussion on the Bill as there would be ample opportunities for discus sion. He had received various suggestions fot altera tions in all the schedules and all supported by good measures. Having considered the subject most carefully he had come to the conclusion that the only practical mode was to continue an equal:and uni form rate upon all descriptions of income from whatever sources derived. With regard to the mode of levying the tax under Schedule E, he was willing;to enter into dis cussion upon the subject, but he believed it would be found moat convenient to adopt the same course that at present existed. He thought it would be but right to continue the exemption of Ireland from the tax as here tofore, and he proposed to continue it. He proposed to renew the stamp duties in Ire land for the same term as the income-tax in England, viz., for a term of three years, and he hoped the House would come to a speedy decision on the sub ject, as, if it should be refused, it would be desirable that the Hon. Gentleman who would then occupy the place which he had the honour to fill, should have as mueti time as possible to prepare Lis financial scheme.— (Hear, hear.) His Hon. Friend the Member for Men troee had asked him to propose a completely new scheme of finance; why, it was the hardest task that had been imposed on a Chancellor of the Exchequer. By whom were taxes paid? Why, the Honourable Member opposite the other night had said that the malt-tax was paid by the farmer ; he thought it was paid by the farmer, and he had even contended that the tobacco duty was paid by the farmer, and therefore hij Hon. Friend had not any right to call upon him to make any retarn regard ing those things which were matters of opinion merely. He had caused returns to be made tip to Jan. last of the duty collected on articles which we eat, drink, and smoke; they amounted to 31,821,7981. The duty on manufactured articles amounted to 2 512,000/., ant on seeds 742,000/.; all those duties fell on the consumer, the whole amount ing to 35,720,000/. The duties on trade, including insu rances ,and bill and receipt stamps, were 4,464,906/. There were paid for locomotion 641,000/., for news• papers and advertisements, 511,000/ e and taken alto gether they amounted to 4,200,152/. The tall duties on property were 12.451,000/. The amount of the window-tax was 1,856,000/. The local rates amounted to 30,000,000/. in the three countries. Hon. Gentle surely the fact he had stated would be con sidered more so as regarded the present year. In that year I opposed the imposition of the income-tax, for I thought then, as I think now, that the grounds upon which it was asked were not sufficient. But I stated at the same time, that if it were to be applied to reducing the duties upon timber, corn, and sugar, then I should have been prepared to support it. I will say, however, that the use which Sir R. Peel made of the income tax when he got it, fully satisfied him in asking for it. In the years 1845, 1848, I supported the renewal of it, and now entertain the same opinion as I did then, and wishing to carry out that course of commercial policy, and from which the country has benefited so much, I again propose the renewal of it for a limited period. The duties on timber, corn, and sugar have been reduced, to the great benefit of all the consumers in this country, the opinion which I have always entertained fully justifies me in proposing their reimposition. If the House, however, is not prepared to adopt this course let me suggest to them what must be the consequence; there must either be a deficiency in the revenue or there must be a reduction in the einitpuedxa to that amount; and I do not believe that any person who has looked into these matters can entertain the opinion that out of an ex penditure of fifteen millions it is possible to expect a reduction of 3i millions. If this be not so, it will be necessary to impose new taxes to that amount, and I ask if the present disposition of the country is at all favourable to the imposition of new taxes? With the common concurrence of the House of Commons we have been repealing and reducing taxes which pressed heavily upon the industry or the consuming powers of the country.— (Hear, hear.) I do not believe that it will be possible to re-impose those taxes, but an the contrary I believe that many still remain on the statute book which it would be desirable to reduce, which either in their amount or in their mode of levy ing are for more objectionable, oppressive, and unjust than this. When those taxes have been reduced or repealed, when duties upon raw materials as well as the duties which press upon manufactures have been taken off, when the duties on imports and excise have been so reduced that the consumer can no longer be said to be hardly pressed upon, then the question will arise, whether it will be better to relieve the consumer still further, or to take off a portion of the burden upon property. But until that is obtained, and we have carried out to the full our new system of commercial policy I hope that neither this nor another House of Commons will ever refuse that tax which has been so beneficial to this country. I do not think it will be advisable that I should at present go into the details of my proposal, a further opportunity will be afforded for that. I have remon strances enough against various portions of the income-tax, suggesting the reduction of sche dule A, the abolition of schedule B, the injustice of Schedule D, and I am perfectly ready to admit that exceedingly good arguments may be advanced by various interests against all except Schedule C. But after all I have come to the conclusion that, under all circumstances the fairest and justest mode is that of placing one uniform rate upon all descriptions of income. A question may be raised also upon the mode of levying the tax under schedule B, but on a future occasion, I shall be ready to discuss that question as fairly as it can be discussed. But the time will arise for the discussion of these ques tions when the discussion of the income-tax comes pro perly before the House.—(Hear, hear.) I think, therefore, that the same course ought to be adopted in the present year with respect to that tax that was adopted on former occasions I have only one further observation to make with re spect to the income-tax, and that is—that I propose for the limited time the renewal of the income-t-tx should take place; that the same exemption should be renewed with respect to Ireland as it had hitherto been.—(Hear, hear, and cries of " No, no.") Because I believe, after the shock which property had had in that county, that such a course would be the wi lest and best.—(Hear, hear.) Added to that, I think it would be under the circumstances impolitic and cruel not to make that exemp tion.—(Hear, hear, hear.) I propose of course to renew for the same time the stamp duties in Ireland as heretofore, and I propose to renew the whole for the term of three years. I will also ask the House to come to a decision upon this important subject as early as possible, because it must be obvious that the financial scheme of the year will depend upon the renewal or non-renewal of the income tax.—(Hear, hear.) If the tax is renewed, then I shall go on with the other measxres I dropose; but if it is not, then is will give to those Gentlemen who will fill the office I have now the honour to hold, time to consider the propositions they should bring before the House.—(Laughter and cheers.) Now, Sir, my Honourable Friend, the Member for Montrose, asked me the other day to make a return, or rather, perhaps, a motion, as I understood him, of the different items of our taxation, but my Hon. Friend hardly seemed aware that he had imposed upon me one of the hardest :a s ks ever imposed upon the Chancellor of the E x chequer—(Hear, hear, and laughter)—because upon this subject the most learned people differed.—(Loud and continued laughter.) One party stated that he thought the malt tax was paid by the producer of barley. Now, lam of opinion that the malt duty is paid by the consumers of ale.—(Laughter.) Then, with respect to tobacco, it seems to be thought that the duty upon it was intrictei upon the occupiers of land. Never was there a greater fallacy; why, the fact was, that the duty was upon the foreign producer. Then, with respect to tithes, a great difference of opinion existed. It must therefore be clear to my lion. Friend that he has called upon me to produce a return to do which the greatest difficulty existed.—(Hear, hear.) I am willing to state ray impression on any question I can to the House, and acting in that spirit I have had prepared a return of the many items of taxation, and am prepared to state what that document is to the House, in order that it may afford Gentle men some notion of what course I should pursue. I have taken the finance account unto January last. I have taken the gross receipt of customs merely taking the amount paid in duty. I have taken the same course with regard to the Excise, making certain omissions. First of all I have taken the revenue on articles of food, butter, cheese, oranges, sugar, and many other thingt, producing an income of 20,000.000/., then I have taken the excise, tobacco, spirits, &c., which produced nearly 11,000,0001., so that it will be perceived that the whole produce de rived from what we eat, drink, and smoke is 31,820,7281. on gloves, books, opium and other articles of similar manufacture, the returns were 246,2484 show an advan tage on that department of 764,0001. Then he came to the classes, people of property on whom were levied bills of exchanges and the costs for leases, and all the other charges to which land was liable, and that he found, including property tax, to amount to 35,100,037/. The trading classes have their own peculiar burthens—there are bills of exchange, promissory notes, insurances, and all the various charges to which a trading community is liable. .These I find have produced about 4,650,0001. Then, I think that railways ought to bear their fitting proportion ;—the ways and means by them bring in 648,0001., making a total income from similar sources of 1,491,000/.—(Hear, hear.) The whole amount of public income derived from the trading and landed classes is consequently about 12,459,000/., and from parochial rates something more than 13,000,000/. Now with the 13,000,000/. derived from parochial rates I have nothing to do. The amount, then, with which I am justified in dealing is 45,415,0001., so that, in fact, if I were only to take the surplus, and allow the income tax to die out, there would be a deficiency instead of a surplus, and the only sum with which I could deal would be 850,000/. Hon. Gentlemen would remember the different circum stances that prevailed in 1845 and 1848. If the difficulty was great in 1848, how greatly was it increased in 1849. If such was the case the greater reason prevails now, and I am, I conceive, perfectly justified at the present time in adopting the expedient of 1845. Having thus stated the general position of our taxation, I.should wish to say a tew words on a proposal whi c h I see was brought forward elsewhere, namely, that there should be an equal or a new division of taxation. Now I think, in the present state of the House, such a resul Mr. REYNOLDS rose to ask the Chancellor of the Exchequer, if it was his intention, during the present session of Parliament, to propose a vote of money suffi cient to pay the depositors in the late savings bank, Caffe-street, Dublin,:the repective balances still due to them? The CHANCELLOR of the EXCHEQUER said it was not his intention to propose any such vote. Mr. REYNOLDS then gave notice, that in conse quence of this answer he should take an early opportu nity of moving that the House resolve itself i n t o a Com mittee for the purpose of considering the best means of effecting this object. SALE OF POISONS. In answer to a question from Mr. STAMFORD, Sir G. GREY said it was the int en ti on o f Govern ment to introduce this session a Bill for regulating and restricting the sale of arsenic and other poisons. THE BUDGET. The House then resolved itself into a Committee of Supply; Mr. BERNAL in the Chair. The CHANCELLOR of the EXCHEQUER then rose to make his Financial Statement. He said—Mr. Bernal, often as I have on similar occasions ex perienced the kindness of this House, I feel that I never stood more in need of that kindness than I do upon the present occasion, for my Hon. Friend the Member for Montrose has, in addition to the ordinary duties imposed upon a Chancellor of the Exchequer in making his financial statement, called upon me to enter into some accounts of the inci dents of taxation for the year. I cannot sufficiently describe the importance of the proposal which I am about to submit to the House, and the more than usual difficul ties with which I am surrounded upon the present occa sion. When the income-tax was renewed in the year 1845, the country was in a state of prosperity which seemed to justify that renewal. In 1848 matters were very different, and it is upon the statement of that year that I have to submit the proposal to the House and to take its sense. The proposal which was then submitted Ness that the income-tax should not, if renewed, be extended to Ireland.—(Hear.) My object is, I may say to come ex tent altogether different.—(Hear.) In saying this I must also observe that the matter with which T e have to deal is more a matter of anticipation than cr retro spect, and the matter which I have now to bring under consideration is not that which respects the past, but the future, and the completion of the report which I have to submit to the Pouse bears, therefore, in that respect, upon the question- It is true that the matters with which I have to trosble the House bear upon four months of the last year, but they in no respect affect the general question. The question which the House will be called upon to affirm, just amounts, in principle to this. As might be expected, the receipts from the corn-duties had largely fallen off. During the six months of the present financi..l year those duties have only been 4i per cent. of the duties obtained in the following year, and therefore the estimates to be made up to the sth of April. On that account will fall equally short. Theintimation which I gave to the House during the last session was that the probable income of the country, ue to April 5 of the present year, would be 52,585,000. 16 was in reality 52,810,000/., and we have reason to expect that during the ensuing year it will be 52,656,0001. On the excise, there was an increase of 14,0551. on the quarter, and upon the year of 688,000/. I may therefore fairly esti mate the expenditure for the future at 50,785,000/., and hope to make a saving on general estimates of 978,9851, and on the naval expenditure of 776,000/. I consequently see my way to an income of 50,154,9001., notwithstanding the remission of taxes on bricks and other commodities, and may therefore cal culate, I think safely, on a surplus of 2,521,0001. on the sth of April. The customs, I calculate, will produce 2,400,000/. There will be afurther decrease this year, owing to the passing of the Act last session,whichdid not come into full operation till the 10th of October, and parties, no doubt, received their purchases till that period.—(Hear, hear.) The probable extent of loss of the full year was estimated at about 500,000/., and the experience of the year fully justified the estimate. —(Hear, hear.) In the two quarters ending in Ja nuary, the amount of the stamp duties was 245,000/. less than the corresponding period of former years, and as far as the present quarter is concerned, I believe there will be an equal falling off making 250,0001. for the half-year, and 500,000/. for the entire year.—(Hear, hear.) Allowing for this reduction, I take the estimate for the yield of the stamp duties at 6,310,000 L—( Hear.) The taxes and the property-tax I take at the same amount as last year, aamely taxes, 4,348,000/., property-tax, 5,380.000/. In the Post-office there will be 10,0001 more this year, namely, 830,0001. The Crown lands stand upon the same footing as last year, though I think there will be some slight redaction of expenditure. The Crown lands then will yield 160,000/.; the navy receipts will be 262,000/. ; old stores are rather higher than last year, namely, 480,000/. These items put to gether will make the gross income of the whole year 52,000,0001.—(Cheers.) Sir, I now come to the charges, and here it will probably afford the House some satisfaction, if I nate that there will be a decrease in the charge for debt, arising out of a very large purchase of terminable annuities that has already been effected.—(Hear, hear.) There will also be some reduction in the charge of the consolidated fund. The charge on the funded debt, including annuities, will be 27,688,000/. and the charge for interest on Exchequer-bills 404,000/., making together 28,092,0001.—(Hear, hear.) The charge on the consolidated fund will be 2,600,0001., making the gross charge on the funded debt and consolidated fund, taken together, 30,692,0001.—(Hear.) The charge for the army, including the commissariat department, I take at 6,593,9451; for the navy, at 6,537,055/.; and for the ordnance, at 2,424,1714—(1cer, hear.) There is here some redaction of expenditure, but there will be no reduction of price. —(Hear, hear.) The Government feel that in the present unsettled .state of matters on the continent of Europe, it would be incon sistent with the best interests of the country to reduce the amount of the existing forces.—(Cheers.) I am aware that the whole world appears to be in a compara tive state of peace, bat it must nevertheless be remembered that only a few years have elapsed since we saw some millions of men under arms in the very centre of Europe.—(Hear, hear.) lam free to confess that of late years nothing has occurred to disturb the peace of this country, and I have certainly never been alarmed on that account at the circumstances that were passing around us, bnt there is the widest difference between unneces sary alarm and an absurd economy.—(Hear, hear.) Those who are best acquainted with these matters know that a great many of our arsenals are not quite in an effi cient state of defence, and therefore any reduction of our prices would involve a responsibility which we are not prepared to encounter.—(Hear, hear) For my part my conviction is this, however strong, or however just and general the feeling for economy and a reduction of expenditure may be in this House, it will still be the duty of the British Le gislators never to leave their country in an unprotected condition.—(Cheers.) Sir, last year, after certain reduc tions had been made, the estimate for both services was 20,012,000/. It will probably this year be 19,555,000/. Therefore, deducting the vote taken last year for naval excess, and the absolute reduction in the expenditure of this year under the three heads of naval and military services, there will be 246,000/., or nearly a quarter of a million, and the reduction would have been more but for two causes, some of which were of a permanent and others of a temporary nature. Hon. Gentlemen will remember that the First Lord of the Admiralty announced last year that it was thought advisable, for the improvement of the condition of the sailor, that the allowance of grog should be stopped and money compensation given. It was found, also, that the provision allowed to the navy was not so great as in other branches of the naval service, and it was thought desirable to improve the condition of the sailor in those respects. Gentleman who sat on the Committee on army estimates will also remember that a question was raised as to the rations allowed to the soldier on service abroad, and that alterations were recommended. The additional charge which arises in this respect is 60,0001. These two items, then, have occasioned an i ncrease d ex p e nditure of 140,0001. There are some small additional charges, which are only of a temporary nature, arising from annuities, from the fact that this year includes one day's more pay, and also from annuities chargeable on certain lands belonging to the Ordnance in Ireland. The Miscellaneous Estimates voted last year amounted to 4,650,0001. Of course it is impossible for tee to say what the amount of the Miscel laneous Estimates will be thi s year. There will be this year, also, charges of a t emporary nature which I take from thes e est i mates which they havepropgse not to borne in former years. I propose that the expense of teking the census, which in former years was borne by the local rates, should he included in the estimates, that being an object of public interest which it is quite fair and reasonable should be paid out of the public Exchequer.—(Hear.) I believe the expense will be 110,0001. I propose, then, in round numbers, leaving room for any alterations which may b e made in the course of the year, to talk.) the mis cellaneous estimates at 4,000,000 1 . for the year. I estimate the probable expenditure then at 50,247,1711., and taking the income to be as I have already stated there will be an estimated surplus of 1,892,0001.—(Hear, hear.) The first point which I will bring to the consideration of the Committee is to show how these estimates bear on the main as this would tie difficult to arrive at, because I appre hend my Hon. Friends behind me are anxious to remove duties fr . 'om articles of consumption and the material: Of raw manufactures, and re-impose them directly upon the the accumulated property of the couutry—(Hear)— while Honourable Gentlemen opposite, judging from from what they say, will be equally anxious to remove . - taxes from property, and improve them in some other shape.—(Hear, hear, hear.) I do not think therefore that any large scheme of this sort would mee wi;h the general favour of the House.—(Hear, hear.: An Hon. Friend of mine has also observed elsewhere ;hut the surplus we have in hand results from an increase in our taxation.—(Hear, hear.) Now, Sir, I do not think this is the case—(Hear, hear)—but this Hon. Gentleman followed up his remark with a proposal that there should be a general change in our mode of levying the taxes.—(Hear, hear.) It may be said, however, of finance as of politics, that sudden revolutions are inju rious, though in 1842 I agreed to a change in our fiscal system, but the policy which was than commenced I believe is now firmly established, and instead of reversing it we ought to pursue it year by year, until those principles propounded in 1842 are fully developed.—(H ear .) That was the course Government had followed ever since it had come into office, and I believe it is the course best calculated to men would ther,fore see how large a portion of the taxes of the country was derived from the comsumer, and while those taxes were reduced, they were in general, in con sequence of increased consumption, more than IN - covered in a very short space of time. Having thus tact as far as he could the request of his lion. Friend behind him, he would allude to some proposals which had been made elsewhere to make a great reduction of taxation, and to trust to chance for making up the deficiency. He could not accede to the proposition. Neither in commercial nor in political philosophy could they afford to have a revolution every year.-- (Hear, hear.) The policy of 1842 was firmly established, and it was their duty to steadily pursue it, and to follow it, land that was the course the Govern ment had determined to adopt. He had stated that the probable surplus would be 1,890,0001. occasioned by an increase of income of 139 0004 and a de- crease of expenditure of 3,900,0001. He proposed, should the income-tax be continued, to make some re duction of our debt, that was the first claim on us. In the course of the last year they had paid off the amount which they had borrowed in the year 1848, and the interest on it, viz., 2,330,0004 Ho thought they ought never to start on a financial year with a less surplus than 1,000,0001, which surplus he pro posed to maintain, which would leave a surplus still available for the reduction of taxation, and he had nu merous applicants during the last month, each calling for the total repeal of a tax which would more than absorb the whole surplus. He had determined that, on the whole, it would be advisable to reduce thoso taxes which bear on the ' health of the community ; h e , th ere f ore , _ proposed a certain alteration of the window duties. As those duties _ amounted to 1,836,0001., the tots' abroga. tion of them would absorb the whole surplus, and would be unjust to others, ho proposed to give a con- - - - siderable relief in that tax, because he believed it pressed harder on country houses than on houses in town. and he professed to relieve them.—(Cheers and laugh• ter.) Except as to the mode of assessment a great dt al might be said in favour of retaining the tax, as one to which people were already accustomed (A laugh) and to which existing interests question :which I have to submit to it, viz., the . renewal of the income-tax.—(Herr.) The amount of the income-tax may be taken in round numbers at 5,400,000/. L the Committee refuse the vote which I am about to submit to tbem, there will be a falling off in the revenue of 5 , 500,0001., that sum including 100,0001., the amount of the reduction under the Stamp Act cf last session. Now, deducting that from t h e probable amount of surplus revenue, which I have stated at 1,890 0001., there will he a deficiency to the extent of 3,61t),000/. In the ensuing year it would not be quite so much, because halt of the income tax for the ensuing .year i s y e t rece i va bl e , v i z., 2,; 000/ therefore, in the ensuing year, the deficiency would amount to 910,0001.; but in the subse quent year, and every year tqereafter, supposing there be no improvement in the revenue, and n o re d u ctions made, the excess of expenditure over revenue would be what I have stated in round numbers 3,600,000/. When Sir Robert Peel proposed th e renewa l of the income-Sax in 1842, the H ouse would remember he proposed it on the assumption that there would be a deficit for the year of 2,100,000/. N ow if that was a sufficient ground for reicaposing it in 1842, had accommodated themselves. The hou; property. then, had already been taken off, the house duty, and the brick duty, and therefore he he not think this property had a primary claim to relief. Be admitted that that mode of levying the tax was ob jectionable, as being levied on every opening for the admission of light or air, and, there- Fore, pr( ducing disease. The present tax im- posed on houses according to the number of windows, he proposed to abrogate altogether the present mode of levying that tax, and to substitute for it a tax levied upon the value thereof, and to apply it :o all new houses. The size of a house was no test of its ♦alue, but its rental was, and he proposed to lev4 instead of a window-tax a tax Upon the value of the house, but applying it to all new LONDON, MONDAY EVENING, FEBRUARY 17, 1851. houses, he propo,,pd to modify it witl, retturd to rxist ing houses. A house in a fashionable square would under this system, pay more than one in an unfashionable part of the town. The proposal was, that upon all new houses:under the value of 201. a year should be exempt, but above that value they should bring a certain per centage, that all above that should pay a certain per centage. That all existing houses of less value than 201. a year should be exempt; that all above 201. a year should pay two-thirds of their present amount of window-tax, that existing houses of greater value than 201. a year, paying now no window-tax, should pay two.thirds of that amount of rate, and that new houses should pay a rate of one shilling in tt sr pound. RESTOR Tro nf the ENO-118H FLIERARCHY A fourth edition of the Tablet of Saturday, contains the following " ADDRESS OF THE CATHOLIC ARCHBISHOP AND CLERGY OF AIIMAGH TO HIS EMINENCE THE CARDINAL ARCH• BISHOP OF WESTMINSTER. " Most Eminent Lord Cardinal,—We, the Catholic Archbishop and Clergy of Armagh, beg to present to your Eminence, and, through you, to the Catholics of England, the assurance of our heartfelt gratification and fraternal joy on the restoration of the Catholic hier archy in England, as well as on the high individual honour with a hick that inestimable benefit has been as sociated in the person of your Eminence. " indissolubly united to our Catholic brethren in Eng land. not by the bonds of a temporal establishment or the enactments of human legislation, but as members of the one fold under the one shepherd, but as branches of the same mystical vine, as the disciples of Him whose law fuses into the same body every national and politi cal difference, every social or pasty prejudice, giving to the unity it imparts the strength and the permanence of its own immortal attributes, it is with profound emo tion of gratitude to God, and unspeakable delight at the spiritual advantages of our bre thren, we have witnessed the realisation of a measure so admirably calculated to promote the glory of the Divine name and the salvation of web', as 61.tt which has recently been adopted by the bounty of the Rely See, and which forms the subject of our present congratulations. " The joyful summons of the Sovereign Pontiff to your long-prostrate Church sounded in our ears like the voice of the prophet to the desolate daughter of Sion to arise from the dust where she had lain so long in mourning and abjection, to wipe the tears from her cheeks, and to resume once more her nuptial rope, and the ornaments of her bridal day; and the touch ing recollections of the past when she had been so highly favoured by her heavenly spouse, came thronging uu our minds, mingled with the inspiring hopes and prospects that indicate, by no obscure or doubtful auspices, the glory of her future destination. And well, my Lord, did it become the discriminating justice and benevolence of our Holy Father, when thus raising your portion of the Catholic Church to the dignity of her former position, not to forget the merits of the able and intrepid champion who stood by her in the hour of her sorrow and desolation, to defend her purity and assert her rights—whose virtues and talents have only derived a brighter lustre from the ordeal of fanatical hatred and invective through which he has lately passed, and whose devotedness to her in her suf. ferings and humiliations so well deserved the honours he now enjoys in the hour of her restoration. " That a measure so liberal on the part of the Sove reign Pontiff, and so loudly called for by the social posi tion and increased numbers of the English Catholics at the present day—a measure, 'he want of which was so frequently urged as an argument against their liberation long previous to the Emancipation Act—that such a meaure should be received with the outburst of indig nation and sectarian crei.zy which has shaken the whole social fabric to its centre —that it should be made he tib ject of those revolting and sacrilegious pantomimes, it, which not only all the decencies of social exieteece, but all that is sacred in religious rights, have be, ILI so groseiy outraged and caricettared, would appear a moral entente of no easy solution, had we not incontestable evideece of ►he fact, that those whose duty it was to calm the fury of the popular passions—to dispel the mists of falsehood and misrepresentation, have been the foremost in evoking the moral storm, stirring up all that is foul and virulent in the lowest depths of bigotry and fanaticism, and scattering on every side those fire s of sectarian en mity and party v.eirfere whose scathing effects may be traced in the ruin and desolation of every country in which they have prevailed. " That the Legislatui e of the country will listen to this trantic cry for persecution—that it will lower its high func . ions by an attempt to stigmatise and de grade, which would not tall to reset on itself—that, trampling on the wise and equitable enactments of the past, it will recommence the war of intolerance and bigotry against so many millions of her Ma jesty's subjects, we can scarcely permit ourselves to be lieve. But whether it may adopt any aggressive policy of this kind, in compliance with the clamours of the violent, or, yielding to the suggestions of the more subtle enemies of religion. attempt a persecution of a darker and more fatal character, by endeavouring to fetter the liberties of the Church; or, under the guise of friendship, to introduce a sacrilegious and corrupt ing influence where the Spirit of God alone should preside and operate, your Eminence and all the Catholics of England may confidently depend in either contingency on the deep sympathy and efficient co operation of their Irish brethren in defending her rights and maintaining her independence. The martyr's crown and the chains of the confessor are the ornaments and the trophies of the Church; but the titled bondage, the meretricious wages which would subject her to the mani festoes of a Prime Minister, or the decisions of a Privy Council, would be a calamity more formidable than the re-enactment of the penal code. " The spirit which struggled for centuries in the cause of civil and religious liberty without compromising a principle will not tamely suffer, at the present day, the fruits of its sacrifices and its sufferings to be wrested from it, but, should a fatal necessity require it, will be found to join in the common contest with a devotedness not unworthy of so sacred a cause, or of the soul-stirring recollections and heroic examples by which it is consecrated and endeared in the memory and the heart of Catholic Ireland. " But God forbid that such a necessity should ever arise. May He rather, in His mercy, inspire our rulers with the wiser as well as the loftier policy of respecting the rights of conscience in all the subjects of this realm, reserving inviolate those principles of civil and religious liberty which our gracious Sovereign Si) nobly vindicated during the late agitation, by the public decla ration of her determined adhesion to them; and may they thus contribute to place the stability of the throne and the permanency of the empire on their surest loan datiou—the gratitude and confidence of a happy and united people." SUMMARY. In the Commons, aftertheTransaction of some preli minary business, the House teso:ved itself into a Com mittee of Ways and Means, and The CHANCELLOR of the EXCHEQUER rose to bring forward the Budget, and appealed to that indulgence of the House which ho had often experienced. He deeply felt that importance of the proposals he was about to make. On former occasions when he lad proposed the continuance of the income-tax there had been but little choice left to the House, but on the present occasion he felt there might be seine opposition made to its continuance. The financial statement of the affairs of the nation up to the sth January would give a very tolerable idea of what would be the state of affairs at the end of the financial y ear, but it should be borne in mind that in the estimate he was about to submit the estimate would extend over a period of 14 months. The impor tations of corn during the past year were nearly, but not quite equal to the importations of last year. Last year he had estimated, the income at 52,285,0001,., the (LEFT SPEAKING.) RAIL WAY INTELLIGENCE. LONDON AND SOUTH WESTERN. It appears from the accounts of this company to the 31st ult. of December, 1850, that the amount received on capital account to that date was 8,32e,101/., in cluding 2.013,0381. received on debentures, and the amount expended 8,393,6951., leaving a balance against ' the company of 64,5944 The amount expended on the 242 miles of the main line and branch lines open for traffic was 6,477,327/ a including 78,5831. ex pended OR them during the past half-year. The engines and carriages are rtated to have cost 554,4561., including 4,082/. expended on them during the past half year. The amount expended on lines in which the company have an interest appears to be 268,9131., in cluding 50,0001. to the South-Western Steam Packet Company. Under the head of lines suspended 1,087,998/. appears to have been expended. This sum includes an iiem for interest of 241,6671., which seems to be a very large sum for interest on suspended lines ; and no such item appearing under the head of " Lines Completed," it may be suppoaed that a large portion of it belongs to the expenditure under that head. The want of a proper classification of the several items of expenditure on capital account seems extraordinary, considering how easily officials of this company might obtain a copy of the London and North- Western statement, which is generally admitted to be a model for railway accounts. Considerable time is fre quently occupied at meetings by questions regarding items in the accounts, which a clear statement would render unnecessary. The titem of 554,456/. for work ing stock properly belongs to the expenditure on lines completed and open for traffic, but it is placed among items of expenditure on lines in which the company have an interest. There is, also, an item of 90,2931. under the head of lines suspended, which appears to belong to lines cone pleted, of which 12,4431. is for law expenses applicable ►o general business, 59,652.. alt , ration of stattoes, and 4 4231. for debenture bond stamps. The payments on capital account during the past six months amount to 116.4181, from which is deducted 10,293/. Jails sold during the half year, making the net amount expended 108.1251. The accounts give no information as to the number of tens sold, the price p, r ton. or the original cost of these rails to the company. The total share capitol, irrespective of preference stock, is stated to be 7,434,050/., of which 6,623.888/ is entitled to dividend; 460,1211., shares in the hands of the company ; 335,4401., amount uncalled on 50/. and 40/ shares; and 14,4001. on non-converted Gosport shares. The deben ture bonds outstanding to the 31st of December amount to 2,013,038/., of which 873.1271. is b"rrowed at 5 per cent.; 243,010/. at 4:i per cent.; 62,000/ at 4f p r cent ; 611,8001. at 3?-,, per cent.; 42,000/. at 3i per cent; auu 184.100/. at 3 per cent. The borrowed money on the 31st of December last was 60,600/. less than on the 30th of June, 1850. The revenue account for the half-year ending the 31st of December last showed that 308,4364 had been received, and 127,226/. expended, including 9,464/. for rates and taxes, and 8,122/. Government duty, leaving a balance of 181,2101., from which is deducted 46,843/7for interest on debentures and preference stock, leaving 134,8671.; to this sum is added 1.8691. surplus from last dividend, making the net sum applicable to dividend of 136 236/., deducting 132,4774, the amount of a 2 per cent, dividend fur the halt-year, would leave 3,758/. to the credit of the next account. The working expenses appear to be 41,66 per cent. of the gross receipts, including 5.76 per cent. for rates and taxes and Government duty. The calls in arreer on the new 501. and 40/. shares amount to 13,898/., and on the third shares to 151 951/ —to gether 165,849L—0f which 122 903/. is stated to be optional, leaving 42,945/. re , n-opionul. The re port of the auditors, Mes-rs. Close and Hoyes, states that the accounts are correct, and in accord ance with the books of the company. With reference to the directors' estimate of the probable cost of com pleting the various lines and works of the company, they consider that the detailed calculations have been framed with great care, and they have not found during the course of their audits for the year just ended that the payments have exceeded what has been anticipated, to any very material extent. The estimates were based on a future contemplated outlay of 640,850/., reducible by the sums to be realised from sur plus property sold. The amount received from this source during the year 1850 was 17,6531., which suns has teen carried to the credit of the rails' and chairs' account, and of the various lines previously charged with the cost of the property disposed of. The total sum ex pended during the year 1850 amounted to 280,234/., of which 172,109/. was expended to the 30th of June. THE GREAT EXUIBITION.—The following amended form of a bill of sight entry, to be used for goods intended for the Great Exhibition of all Nations in Hyde-park, has been approved for the purpose, and is now in force :—" Ware housing Sight. Goods for the Great Exhibition only, viz. [here the number of packages and other particulars required s.l eto be inserted]. I [name], importer, do hereby declare, that the packages herein described are intended for the Great Exhibition, and that I will forward them in the same state as when landed with due dispatch to the building for the Great Exhibition in Hyde-park; and I will enter into the special bond, as required by the sth clause of the Regula tions, to be observed by selected agents and others, issued per minute of the Commissioners of Customs, dated sth day of December, 1850. Signed and declared this day of —, 1851, in the presence of &c. Note.—Let this sight pass for the packages abovementioned, to be landed and for warded to the building for the Great Exhibition in Hyde park, for examination under the regulations contained in the minute above quoted." THE WARRINGTON MURDER.--COMMITTAL OF THE PRISONM—On Friday Patrick Lyons, charged with the murder of Margaret Fahey, and who was arrested in London on Wednesday last, after baying enlisted in the East India Company's service, was brought before th e magis trates at Warrington, for examination. The most i ntense interest was manifested by the inhabitants, The old woman (Peggy Collins), Sergeant Brandwood, Thomas Newcome, and Dr. Davies, were examined, and gave similar evidence to that given by them upon the committal of the prisoner's wife. Some additi,nal evidence affecting Lyons exclusively having been taken, the usual caution was read to him and he was asked if he had anything to say. He then made a state ment to the effect that the murder was committed by his wife, and that on learning what had taken place he imme diately ab-conded. He was fully committed to take his trial at the ensuing assizes for the wilful murder of Margaret Fahey. SOCIETY FOR PROMOTING PUBLIC IMPROVEMENTS. —A society is likely to be formed in Leeds with the view of promoting public improvements in the town. It would pro bably not itelf undertake any works requiring pecuniary , outlay, but would cultivate the public taste, and indicate ge nerally the evils and nuisances that ought to be removed, and the kind of improvements that are practicable and de sirable. Such a society, prudently and perseveringly con ducted, could hardly tail to be of great use. It would bct a valuable auxiliary to the town council. Leeds illercury. OFFICIAL ANNOUNCEMENTS.—Ai r . J. Ambrose Street is appointed Attorney-General for New Brunswick, in the room of Mr. Wilmot, promoted to the office of Puisne Judge. Mr. William Burnley Hume (son of Mr. Hume, M.P.) is appointed a member of the Legislative Council of Trinidad. The Commissioners of Cuslomers have selected Mr. Ogilvie, Searcher of the First Class in the Port of London, for the appointment of Landing Surveyor, vacant by the retirement of Mr. Beales. The office of Collector of Customs at Plymouth having become vacant by the re tirement of Mr. Jones, the following promotions will take place in consequence :—Mr. John Stewart, Collector at Dundee, to be Collector at Plymouth ; Mr. James, Tre venen, Collector at Shoreham, to be Collector at Dundee; Mr. M‘Kinlay, Controller at Whitehaven, to be Collector at Shoreham. „ FIGHT ON THE STAGE...—OH Thursday evening tne stage of the Thee re Royal, Chester, witnessed a ver i ta b le rough-and-ready bout of fisticuffs, after the most approved fashion of the prize ring. Two of the corps dramatique, having a private grudge between them, and making mouths and grimaces at one another during the business of the stage, the stoicism of one was not proof against the defiance of his comrade, and he incontinently dealt him a facer, which was returned forthwith. A regular set-to ensued, amidst the cheers of the audience (not very many, and although scanty not select), who enjoyed the display of human nature as far superior to holding the mirror up to it. The row and the fun continued until one of the bruisers received a staggering blow which tumbled him into the orchestra, and there, amid the ” din of broken lamps, and the crash of wounded fiddlers," and the frantic cheers of the pit, the discomfited hero picked himself up and withdrew.—Chester Chronicle. It happens a little unluckily, that the persons who have the most contempt for money are the same that have the strongest:will to do good with it.—Eliza Cook's Journal. THE INDIANS or HUMBOLDT.—We have been in. formed by a gentleman of intelligence and observation, of some interesting facts relative to the Indians in the vicinity of Eureka, on Humboldt Bay. The men go entirely unclad, all the females slightly clothed. The latter are said to be vestals is point of virtue. The dead are buried after the manner of Christian burials. Formerly a spot of ground in the immediate vicinity of Eureka was their burying ground. At present they bury their dead farther up the bay, whither they transport the deceased in a canoe, followed by a long line of others, the train of mourners chanting the Indian dirge, while they paddle their slight crafts along the waters to the final resting-place. A grave is dug, a redwood plank or board placed upon the bottom, one at the head, another at the foot, one on each side. The body is then deposited, a plank placed above, and the grave filled with earth, heaped up and rounded off after our mariner, leaving the boards at the head and feet, like two grave stones. They are said to be worshippers of the Sun. In the morning the old men or chiefs go down to the bay, sit down in the water, when the young men pour sand upon their beads, after which it is washed off. They keep Sunday religiously, and will n o t visit the whit e sett l ements on that day, trom which circum stance our informant thinks that California is the land of Ophir of Solomon. He says they could not have derived their religious belief from the Jesuits or Franciscan friars, as they never dwelt there. But this would not account for their keeping Sunday, instead of the Sabbath of the Jews. —Alta California. SMOCKING ACCIDENTS BY FIRE.--00 Saturday morning two very serious accidents happened by fire, which it is feared will terminate fatally, in cu!?"Ode of theiii to sequence of th e shocking nature of the injuries sustained. Mary Evans, in Kent-street, aged 10 years, whose cl ot h es caught fire while she was cooking something' for dinner, and the other to Caroline Marsh, aged 16, residing in Webber street, Lambeth, whose dress also Caught fire. Beth were taken to the hospital. REPLY OF HIS EMINENCE. " London. Feb. 4. " My dear Lord Archbishop and Brother in Christ,—lf I have somewhat delayed replying to the address from the clergy of the Archdiocese of Armagh, headed by your Grace, I have thereby gained the advantage of speaking with more certainty o n what, in that most kind and flattering document, could only be touched through conjectures. This day has revealed the fact that the Catholic episcopates in both our islands are to be subjected to the same enactments. What . the severity of these may be a few days more are! , Tined to mani fest; but the principle is the same; disguised by what ever name, sweetened by whatever palliative, the con templated measure will, and must be, thefirst backw ar d step towards persecution. Restriction is alive> s that first step. " I am sure that I express a feeling that sillpervade the entire Catholic body in England when I say, that whatever may have b , en the unrestrained viol. nce ex cited against us fur the last three months, and the pair, it may have cost us; whatev e r may b e yet in store for us that will harass or ell er. us, a Li. gre a t er gr i e f, end a real one it will he t.. us, is that any benefif bestowed upon us sheuld add tine more stroke to the in• fictions on Ireland. Jr further legislation wets needed iu regard to the relative position of the Catholic Church and the system of religion eeraiblished by law in Shut part of the empire. would not any impartial mina have supposed that its direction would have been to give greater lustre if possible), or at least clearer re cognition, to that, clergy which the mass of the popu lethal acknowledge for their spiritual shepherds, and on whom devolves the burden of ministering to them, through good and evil r• pute, in season and out of sea son, in famine, and pestle( ace, and woe? If anything can cast a cloud upon the bright day which I believe . has dakened upon our ecc l es i astical con d it i on i n E ng l an d, it will be any new molestation, or even slight grievance, which may glance off from us upon you. " At the same time it will be no small encouragement to us to have the example before us, and the prayer be side us, of our elder and more strenuous brethren; we shall feel that our sufferings, whatever they may be, will be ennehled by thus felling, not upon Catholics, but upon Catholietty, in this empire; and possess s mote, strongly th e con s ci ous n es s that it is a principle, and not an offence, that is pursued with enmity. "These se fictions are suggested to me by the gene rous and most kind address before me; every line of which conviuces me, that while we tray regret the suf fering we may, unintentionally. have brought upon your Grace and. your clergy, you will feel proud to b ear i t. "Then while, with all my heart sincere, devoted, and full, I thank your Grace and your zealous priesthood, for so unmerited, but welcome, a mark of true Catholic sympathy and charity, let me entreat, from both you and from , our flocks, that u tsweetual remembrance ai d powerfultc () m ourmcuonmi o m n o o: us more clos e ly i n b onds of love, a p l r t a a y r e , r w , h a i e n h d w t i h l t unitem and procure for us strength under every possible trial. "I am over, my . dear Lord A rc hbi shop, your Grace's a ff ec tionate brother in Christ, " f N. Cardinal WISEMAN." "His Grace the Archbishop of Armagh." ' LODGINGS FOR THE GREAT EYHIBITION.—The ' "Mechanics'-house," near Thames-bank, now being fitted up, is a large warehouse of most lugubrious aspect, for merly called the " Thames-hank Depository," in Ranelagh • present a very unapproachable district. There o floors in the m a i n b u i lding 250 feet long and about besides other b u ildi ngs; the whole calculated to pro ' sa ro ore a w d tiw ; de, at vide nightly accommodation for 1,000 persons. The separate rooms (one for each lodger) are to be formed by partitions seven feet high. There is to be a general dining-room and reading-room, and many excellent arrangements are talked of. We should be sorry, therefore, to discourage a speculation which is being made at great cost to supply what will be much needed, but we must, nevertheless, wish that a brighter spot had been selected. The men from the coal districts will not discover that they have left them ; and to find their way home alone after dark will be quite out of the question.—The Builder. PRIZE FIGHTING.— At the 1114idenhead Police court on Friday, nine men, named William Mitchell, Joseph Wynee, Thomas Lloyd, and Thomas Wilkins, principals, and Frederick Hand. Thomas Goodchild, Ldwaid Scutt, John Bradshaw, and John Smith, were brought up before the sit ting magistrates, .11r. C. Sa.,,yia, Mr. J. G. Coney, Colonel Vansittart, and Mr. J. Hercey, charged with having, on the 4th of February last, at the parish of White Waltham, " un.. lawfully assembled them-elves together with an intent mu tually to assist one anot her against any use who should op pose them in a prize fight." It appeared that Mr. Bury Doyle, a magistrate of the county, on the day above-named went to the spot where the fight was to take place, and, ac companied by two constables, entered the ring and forbade the fight, telling the parties that he was a magistrate. He was immediately pushed out of the ring with sticks, his hat was knocked over his eyes, he was knocked under the copes, and othe-'wise ill-treated. He remonstrated, but ill and the fight continued whil, he was held back by the mob. Several wi messes were examined hi sq.p,a-t of the charge, and the whole of the parties, with the exception of Hands, who was discharged, and Smith, a soldier, who was liberated on his ()facer becoming answerable for his appearance, were held to bail to meet the charge at the next mizes. TITF.I LONDON (--; A 7FTTF Feb 14, DIVIDEND. At the Court, Basinghall- street. J. Griffiths, Strand, linendraper, March 8, at half - p et eleven-T. Bentall, Copthail chambers, stock and share broker, Meath 7, at twelve - W. E. Newton, Dover-street, Piccadilly, milliner, March 7, at half-past eleven -F. Leake, Regent-street, and George-yard, Westminster, relieve leather-manufacturer, March 13, at eleven-J. Hollings" worth, Paddington-street, St. Marylebone, butcher, March 8, at half-past twelve-J. Hutchison, River-terrace North, City-road, apothecary, March 8, at one-H. F. Ross, Wee! Cowes, Isle of Wight, comm i ss i on an d shipping acin', March 3, at twelve-A. Cranston, Wimborne Minster, Dor setshire, cabinetmaker, March 14, at eleven-W. M- S mart ' Chancery-lane, and Thistle-grove, Brompton, auctioneer, March. 7, at one-A Black, Wellington -street North, Covent' garden, bookseller, March 7, at eleven-G. A. Clare, Mount street, Grosvenor-square, house decorator, March 7, at twelve -J. Brooks, Winslow, Buckinghamshire, victualler, March 13, at half-past one-S. Bayly, Folkestone, Kent, cheese' monger, March 10, at h a lf-p ast t we l ve -J . C r i s p, jun., e$ e cies, Suffolk, corn merchant, March 17, at eleven J. gitch ner, Gravel-lane, So u thwark, scavenger and contractor! March 17 ' at twelve-H. Sn e lli ng , B r i g ht on , gro cer, Marchh 10 at one-C Bray, Landport, Southampton, trader, March 10, at eleven-S Leggett, Norwich, innkeeper, March 13, at one-- S. Banfill, Edward -street, Langham-place, St. Megleb t e• cabinet-maker, March 7, at halt-past eleven-J. J. F. King, Well's-row, St. Mary, Islington, builders, Mar'" 7, at twelve-R. Dart and J. Brown, Bedford-street, Cov en !: garden, coach-lace man u f ac t urers , March 7, at elevens" Stirling, sen., and W. Stirling, Stratford, Essex, slate rs, March 7, at twelve -J. G. Forster, Aldgate High-street, tailor, March 7, at eleven-J. Richardson, Edgeware - ro d ' ironmonger, March 7, a t e l even -V . S . G od f rey, Duddingtell' Northamptonshire, miller, March 7, at tvrelve-T. v• Cousens, Wisbeach, Saint Peter's, Cambridgeshire, s hi r r builder, March 7, at eleven. In the Country. R. Miles, Ponty-pridd, Glamorganshire, grocer, Mach OP at eleven, at the Court, Bristol-W. Pitfield, Tottingtoe Lower End, Lancashire, bleacher, March 7, at eleven, at the Court , Manchester-C. L. Swainson and J. Birchwood, Manchester, March 11, at twelve, at the Court, Manchester-j -thwaite, Liverpool, merchant, March 7, at eleven, at the C ow ' Liverpool-J. Meredith, Tattenhall, Cheshire, mister, Mar d 7, at eleven, at the Court, Liverpool-T. Banks, Liverpool cattle salesman, March 7, at eleven, at the Court, Liverpool -G. Page, Wolverhampton, coal-dealer, March 13, at twelve at the Court, Birmingham. PAYMENT OF DIVIDENDS. J. Johnson, jnn., Uxbridge, common carrier, 45., on Seel' day next, and three subsequent Saturdays, between eleve ll and two, at the office of Mr. Groom, Abchurch-lane. J. R. Oliver, Blackheath, commander of the ship Albion 1 V s d., on Saturday next and three subsequent Satardse between eleven and two, a t th e o ffi ce o f M r . G r oom, . church-lane. W. B. Edridge, Long-acre, coachmaker, lid., on Blee cl an i ld Feb. 17, and tw o s nb sequen t M on d ays, b etween e leven three, at the office of Mr. Cannan, Birchin-lane. J. H. Gill, Plumber's-row, City-road, grocer, 2s. 3 d._l • Monday, Feo. 17, a n d t wo su b sequent Mondays, betwevl' eleven and three, at the office of Mr. Cannan, Birchlu'lrt s W. ryman, St. Osyth, E ssex , corn-merchant, lieq_a Menday, Feb. 17, an d t wo subsequent Mon,ays, betwe"" eleven and three, at the office of Mr. Cannan, Birchin-lsee- J. N. Reynolds, Upp er - s t reet , I s li ngton, grocer, s s . 9d.. °ti Monday, Feb. 17, and two subsequent Mondays, bettyeett eleven and three, at the office of M r . C annan , J. Wright, enrietta-street, Covent-garden, banker , ( 7 . 1 on any Saturday, between eleven and two, at the 0 0 ° Mr. Edwards, Sambrook -court, Basinghall-street. a A. and W. Prior, N ew - roa d, ironmongers, Bs- *.'"" Saturday, Feb. 5, and three e ub sequen t Saturd o ays, b etiv e els , eleven and two, at th e o ffi ce o f M r. E dwar d s, Sambre°°. court, Basinghall-street. NOTiCES OF CERTIFICATES. At the Court, Basioghall-street. C. Bunyard, Mark-lane, seedsatan, March 13, at eler - w , S. Adams, Bow, en g i neer , M arc h 8 , at eleven-w• Horsepath, oxfordshire, butcher, March 10, at one--r" - .t Berton, Princes -str ee t, Hanover-square, tailor, March 1 * "- eleven. In the Country. l l' R. Miles, Ponty-pridd, Gl amorgans hi re, grocer, Mph,„„ii- at eleven, at the Court, B r i s t o l—C. R o bi nson, Liverpat maker, March 7, at eleven, at the Court, Liverpew. i 0 " 3 s t Pitcher, Persh. re, Worcestershir e , corn d ea l er March . ft- Vrib++ twelve, at the Court, Birmingham—J. Simons, Warwickshire and Leicestershire, horse dealer, Feb. 25 ' twelve, at the Court, Birmingham. CERTIFICATES GRANTED. Oit a J. Smith, Liverpool, h a b er d as h er, certificate o f the . En;,,slolge class, atter nine months from Jan. 20—J. Brooks, v , • c 77,.....• Buckinghamshire, victualler, certificate of the second m 7 1.4 J. Donovan, Oxfordshire, fishmonger, certificate of tbef, d . class—G. W. Tucker, Tottenham-court -road, furrier, e eu 7r eePk cate of the second class—R. Smith, Liverpool, tavern certificate of the third class, after 21 de. a from Feb. 8 . PARTNERSHIPS DISSOLVED. Chell est W. Styant and J. Sty ant , L ower Sloane-street. - Di e d painters—W. H. Foster and J. Sykes, Chorlton-nlvult a atr lock, grocers—J. any W. Hale, Upper Fitzroy-place , l ilte d ish-town, grocers - L Milnes and G. Brown, Bradford , ' lsar spinners— Mary Cash, S. Cash, J. Cash and J. Cash , j eo ktis field, lace thread manufacturers—J. K. Avis and boar Cardiff; painters—A. Ward, G. Pownall, and P. qr., A and chestu, smallware manufacturers—J. Ward, W. w e ,„`;: i rs! J. Green, Redditch, Worcestershire, needle manufe_„e` - t , G. Merrett, T. Simes, and W. Merrett, Regent- 102- '3 l ld 11 , mercers (so far as regards W. Merrett)—E. Bouse e h sp: Corner, Bristol, grocers and provision dealers—B. Lead w • G. Booth, Manchester, file cutters—W. Hargrave Vs* Ellis, Caistor, Lincolnshire, agricultural chemists- - "lbiles J. Barraclougk, and J. Bar rac l oug h, Barnsley, Tor sad ironfounders (so far as regards T. Ty as )—J. an d J. 01 1 90. 10 Elizabeth Cooper, Ardwick, M a n c h ester , b r i c k ma kers as regards John Swift)—J. S., J. and J. Broadbent, Ot t o, sal, Yorkshire, card makers—W. Nicholson and H, ClaP ot h Peterborough, druggists—E. Hopkins and E. H. 0. Plymouth, printers—A. Chape and J. Lefevre, Guilew o , street, Russell-square, printers—J. Kershaw and W. r i g. Manchester, silk manufacturers—F. B ra db ury an d Sugden, Haslingden, Lancashire, drapers J. an 0. 4 1, Crossley, Southowram, Halifax, stuff dyers'' T. Young and B. T. White, Devizes, builders ueral Goodban and T. L. Walker, Fenchurch-street, ib rinen. agents G. Dunlop and T. DPCraith, Bradford , drapers—R. Waite, T. Wardle, and J. Gill, Leeds , slack' (so far as regards J. Gill)-1V. Airey and H. Ch ew ' Cardiff , plasterers—W. and H. D rew an d G . Wilkins' New" railway contractors— W. A. Cogar and S. J. ll erl k u a r ophreil gate-street, importers of b oo t s and shoes—e• Situ" - , th and J. Saxey, Coleman. st ree t, stay manufacture rs Mar . and I. Jagger, Bradford, sculptors—J. Harrison ands eland tin, Suffolk, sheep sale smen —W . M. Hollis C. WSi r • F. J. Corbould, Le w i s h am, surgeons (so far as reb— ds M. Hollis). INSOLVENT PETITIONERS. • James John Kirr age , B ury St. Edmunds, li ce nsed hock ey John Riley, Aust re y, Warwickshire, blacksmith. Joseph Hooper, jun., Gloucester, baker's assistant. William Bumming, Caine, Wiltshire, upholsterer. Richard Pengelly Frise, Launceston, lithographer. illiam Daniel Fletcher, Nottingham, carrier. A Benjamin Fitz wa ll er R e id , Raeford, Nottingham, gu" ,r, John Matthews, Nottingham, gardener. Samuel Williams, Bristol, tea dealer. SCOTCH SEQUESTRATIONS. , oath J. Towers, Gl asgow , merc h ant, to meet F e b . 17 a nd lO, at twelve, withi n C omr i e ' s H ote l , Glasgow. Itfareli , J. Smith, Glasgow, grocer , to meet F e b . 19 and 12, at twelve, within the Globe Hotel, Glasgow. 1/1111 A. M'Kechnie, Greeno c k, s h opman , to mee t Feb • 20 Gre en March 13 at twelv e , w i t hi n t h e J ames W att Inn, Ging, it A. Smith, Kelso, curri er , t o meet F e b. 21 an d March two, within the Cross Keys Inn, Kelso. SHIP NEWS. GRAVESEND, FEB. 16.—Wind K, light, fine. hen" Arrived—Juan, from St. Michael's ; Fl ec b a, front - „ i ss, Rhine, Magnet, and Giraffe, fr om R o t terdam; Africa from Africa ; Queen, from Cot , statitinople ; Concordia, 7 0 - 0,1 Villaviciosa ; S adt Dordrecht, from Dordt ' • Venezuela , of Havre; Richard, from Lub ec k ; T r i ton, from Osten d ,„; von of London, from Dunkirk ; M ena i , from Calais; Rosno"-f r oftl and Diana, from Harlingen ; Marie, from Caen ; St. Guernsey; Alarm, from St. Michael's; Devonport, fro m V alery ; Albert, from Havre. „ I for Sailed—Franklin, for V a l enc i a; Richard Thorntulfor- Batavia ; Caesarea, for Jersey; Cumberland, for Cadiz; yraf pooner, for Valparai so; Henrietta for Liverol; for for dessa; Desead o , f or C orunna ; Lord John Bu sse 161 Harlingen ; Windsor, for Sydney ; Eline, for Bordeao' for for Antigua; Thea, for Gravelines; Tiger and Than iej let• Ham burgh ; Columbine, for Havre ; Antwerpen, e r f or Nei( warp ; Fyenoord, f or Rotterdam American Eagle, Os' York; Commod ore, f or Odessa; ' Sir Edward Bank o, l 4 - tend;tilda Fame, f or Calais; Albion, for Boulo:cne;a il . Luckie, for D emerara; City of Rotterdam, for ~ VESSELS SPOKKIf WITN. in lat. Jessie chooner, from Liverpool, on the 16th of Janualit 22 N., long. 33 W. the 16th Eliza Caroline, f rom N ewcast l e for New York, on the ult., in lat. 3i N., 43 W. (Miriv A barque, N o . 4,583 , second d i stinguishing pendant - pore), on the sth instant, in lat. 46 N., .3 W. , 01 ISt' Peter Hend r i c k ( or Hattrick), for Liverpool, Jan. 39 N., long. 79 W. • Th e e e m m i b st e o r, cl n e:, ar of o N iinL an d tes, for Rio Grande, on the 23d of Dr Catharine brig, of Live r p oo l, F e b . 5 , i n l at. 50, long. 9 ig Jessie, at Queenstown, in lat. 40 33 N., long. 57 b the three rocks, from three t o fi ve f eet out o f w ater, wi nes of sea breaking over them ; was so c l ose t h at s he Was striking on them. Queen Mab, from Liverpool for Bombay, Dec. 30, in Ist. 21!1 long. 18 W. 11 i f ' Kerr barque, outward-bo un d , F e b . 5, i n l at. 45 N., io,ne g O r . Mary Ridley, outward-boundjeb. 7, in lat. 47N., long gr. Ida brig, outward-b oun d, F e b . 8, f n lat. 49 N., I°Dik Oregon, Nov. 29, in lat. 54 S., long. 82 W. SEABORNE MAILS. rost 44°B [N signifies that the mails a re sen t fr om the General by the night—and M by the morning—dispatch.] When made up in From what NO.II PLACES. General Post-office port die' dile• I London. patched. , 4 . b 26 America (by Brit. pkt,) N February 28..'Liverpool • • c , e- h * America (by U.S. pkt.) N February 21 .. ILiverpool • • e h -. 22 America (by II S. pkt.) M March 8 ::,:Southextpt. e"' March Atr.ca (West coast).. N 14th of the month 'Plymouth IS Alexandria* Belgium .......... N 19th & 30th of mo. Dover • • alif • • •• N Daily Dover •• Feb 2 4 Brazil • • . .. SI 9th of the month ISouthampt• b' Buenos Ayres .. 31 9th of the month ISotithamPt. Feb.• 24 0 California(via Chaves) M 17th of month Southam pt. 3 c C o ap ii e st o a f a G in o o o p d ie ll . 0 . p . e .. N 14th of month Plymouth • • , 1 "„ r 90 Central America .. iY ..72tiths,171t7hth270tflimoforan.o:soDouvtehran3pi .14„:•012. Channel Isles N , Mon., Wed., &Fri. SouthamPt• I°. 20 Chili .. 17th of the month iSouthsxnPt• 40 1 1 France .. 31 & N Twice daily .. ;Dover • • Fe b" C 2O Greece* .. N 7th 17th 27tli ofmo !Dover • • ~,' ee sato Hamburgh N Tuesday & Friday ;London • • e n :vaist Holland •. N Wednes. & Satur.lLondon • • L .,'"'„ b. 90 lionduras N 17th of the mouthiSouthamp t. Ireland .. & N Twice daily .. H o lyhead • • 88 Indut(via Southamp.) 31 20th of the monih . 'SouthaullPt• `ced India (via3flurseilles) N 7th. 24th otmonth i Dover • i""" Mediterranean (via F eb. 24 Southampton) .. M 20th of the month iiSouthampt. e di tcrranean (via N•Arrivld Marseilles) . . '7th& 2 I tla of monthiDover • • 5 Mexico 31 2d of the month.. SouthamPt• March,.f irc h Madeira 31 9th of the month Southampt. r 7tim,l7th.l9th,. 7th l Dover Feb. . 2° Maita* •• N t &3iith of month Feb. 2 ! Naiilei,s* • • • . • • IN sth Iht 2Fith of tno Dover • • Feb. 22_,, Papal State,* N sth 15t1125th of mo Dover • • A r ev,. relllusular.. .. 31 7th 17th 27th of me SouthamPt• `" - b , 20 Peru•• 17th of the month ,SouthamPt• ; (5 - b - 92 Tuscany* .. •• . ••• N sth 15th 25thofmo Dover •• • ` •20 Feb. M 17th of the m ou th iSouthamPt• West Indies (except rell tia,suria Nassau) 2il of the month .. I SouthassP••• m b. 7 * The titi:s to those countrie s th us mar k e d (*) a" COnle- e French lacke v.. 1 Marseilles 'Fele BritiAb and Nor?h American Nye r°6 0 1 1 : steam-ship Europa, Captain L o tt, sa il e d fr,,m the Blerseyasi Saturday morning for Halifax a n d Boston, With t he 114 nulls, a large freight, and sixty passengers. Feb. 26 . Feb. 17 Feb. 2 Marc h 2 Feb. 2 4 Didll, Feb. a aA Feb. '" Feb. 20 mare!!! , Feb. s,, u Feb 2 v a g , Tu. Feb. 2 ° Tvric edilw Feb. 2 2 Tues. 1— .4. m o n.Va— Feb . 20 ,01 iwieed Feb. 22 Asric" l Feb. 28