The Sun. — London, England, 1851-08-11 00:00:00

a aluggith state, and late rates are with difficulty evy- P?rted. Ab out : 1,000 carcasses of foreign Meat were disposed of last week. At per stone by the Carcase. t. d. to a. d. , s. d. to s. 1. he ef,lnterlor...... 2 0 2 4 - .Cotton, Inferior .. 2 4 2 8 •••••••- Middling •• 2 F 2 8 middling 210 3 4 P ri nielP.l•ge .• 210 3 0! prime •• •• 3 6 3 8 pe Prira".., small .• 3 2 3 4 l'ork, l argo• •••• • • • 2 6 3 4 ••••••• • • • •• 2 8 3 4' - small ••• • •• 3 6 3 8 Lamb, 3s lid to 4s Bd. 8 0N.017021 AND SZ.IT.ALFIELDS. The suppl ies o f h ome grown Potatoes on sale have den considerably in excess of the demand; prices are again lower, viz., from 3110 i to 41 15; per ton. These are the lowest figures on record for the time of year. HOZLOUGH HOP NIATLHET. The accounts from some the plantations being more lAvourahle, the duty has been done at from 90,000/. t ° 95,000/. Fine Hop* are in,mod( rate request, at full Prices; but all other kinds are very dull. Mid and East Kent Pockets, 90s to 1555; Weald of Kent ditto, 80s I° 105 s; Sussex ditto, 84s to 965. W. Last wee k' s attendance O a OL t the public sales was cx- Lreraely large, and nearly the whole of the Wool offered Z(is disp ose d o f at extreme quotations. About 50,000 alas have now been sold. We have more activity in the Private contract market, at very lull prices. The im- Pc!rts ; L & Marseilles, Monday last have amounted to 54 bales from 6 uQn, 41 from 37 from Callao, 230 from I,' 44413 aburgh, and 1,680 from Sydney. LLOW. Little or no change haw taken place in our market sil lob Mond a y la s t. The deliveries, have amounted to x' 424 , the import s t o 1,312 casks. To-day new P.Y.C. 11 the spot is quoted at 38s 6d; old, 37s 9d to 38s per ew t• Town T a ll ow , 37 s p er cwt net cash, rough far, 2 Id per lb. The last accounts from St. Petersburgh gtve the shipments at only 10,500 casks. • 1847. 1848. 1849. 1850. 18.1. i1 1x. t44 this day 7,682 7,502 22,619 25,380 32,541 " 10 0 Of y. C. 48s toos O o d 43s d to 4 43 ° O d d to "s oB 3 o d d " 0 8 9 6 0 0 1 0 t0 37 3 5, 3 9 0 d d 7 11 2erY last week •• 1,453 1,384 1,207 1,272 1,424 from June 1•... 8,.18 13,152 ' 11,741 11,493 13,052 bl sls last week - • 2,722 6,593 149 1,591 1,312 tto from June 1 ... 8,481 20,911 , 8,917 11,249 9,060 41 00 of Town ••• • .. 523 Od 463 6d j 403 Ocl 38s Od 39s 6d TIEPORT OF THE CHURCH BUILDING COMMISSIONERS. REPORT OF THE CHURCH BUILDING COMMISSIONERS. "^, r , 0 4 Saturday the 31st ann ua l report o f h er M a j esty ' s p arliament, for Building new Chu rc h es , p resente d t o arliament, was printed. It se ems th a t i n th e l as t report the Commissioners stated that 470 churches had been corn 4Aeted, in whi c h accommo d at i on h ad b een prov i ded for per ,066 sons, including 291,190 free seats for the use of the Pao r. They state that 27 churches have, by the aid of grants from the funds placed at their disposal, been since completed. In the 27 churches accommodation has been Provided for 20,313 persons, including 14,412 free seats for the use of the poor, as far as the same can at present be been in the whole 497 churches have now pe en • Thus, c ompleted, and provision has therein been made e for ,37 9 persons, including 305,632 free seats for the use of e h, P,°or• Further, the Commissioners report that 22 have are now in course of erection, towards which they t h'"! certaia conditions contributed pecuniary aid from h ° 'ands placed at their disposal. They also state that plans ot 1":e been approved of for building 17 other churches, and c e r Plans for new churches are under consideration. The proramissioners since their last report have afforded, or ex theesosed their willingness to afford, the facilities contained in Pro s . s _rch Building Acts for obtaining the enlargement, or places 'twig new and additional burial -grounds to several set forth in the present document. ACCIDENT AT WESTMINSTER BRIDGE.—On Satur t7 afternoon a singular accident, which might have been Nii-:_ n de . (l with very serious consequences, occurred in the 151..trainster• bridge-road, Lambeth, near the foot of the p i i . U ge• It appears that for several hours on Saturday the on labgers of the various omnibusses running along the road b rhi e aebing that portion of the thoroughfare between the se•s'ita and Stangate-street, experienced a very singular znae3a,tion similar to the rolling f a boat on the water. No e, however, could then tell the cause, but at length the °' of one of the horses drawing an omnibus stuck into the hie,darnized road, and upon extricating it, it was found that neath the layer of broken granite was a hole half as a moderately-sized house, and of great depth. surveyor of the bridge having been sent for, an fetiakination of the place was made, when it was fe re il n d that the hole was about 42 feet in circum th,,, ca . and immensely deep. After a survey had been th ,.‘m it was ascertained that an old sewer running under fr a road into the Thames had broken in, and the ground s s 9 i i t t the surface had dropped into it and been washed away teay.the tide, so that the carriages in passing over the thin k ate t i ng at the top made it spring like a sheet of ice. Fortu hor.'Y none of those ponderous locomotives drawn by twenty i tin ." B , such as frequently travel along this road, were pass -14 at the time; if the ground had been forced in by such a tOht, it is impossible to conceive what would have been th : result. Immediate measures were taken for shoring up the ea rth -walls around and placing a barrier round the im ale,.sa opening. That having been done, carriages were p 4 d to pass on each side. It is impossible to tell whether th 3; Other part of the sewer has given way, but if such is e k „ ease, the road mu st be i n a ver y unsa f e s tate. It is re,e e .Qted that some days must elapse ere the damage can be le ATTEMPTED ASSASSINATION...—. A deliberate at ettnPt at assassination was committed on Saturday evening, I),,_ t be London-bridge Wharf, by an American named Henry It.."Ke, on a French merchant named Hache. It appears that t3o was acting as an intepreter at the Cafe Frangais, on *t'a,„ atreet-hill, kept by Mr. Nusworth, where he fell in love en Mr. Nusworth's daughter, a prepossessing young widow. c orrespondence was carried on between them till Mr. e.:°ile came to reside at the house, when he also took a Feat to the widow, and Page was discarded. This had so tOt an effect upon Page that he became violently excited o St Mr. Hache, and on Saturday he followed him down tee" r 'don-bridge, where he shot at him with a pistol. For hleatelY the ball did no further injury than passing through kt a e n lat; it then lodged in a thick wall. Page afte r wards e ad Mr. Hache with the butt-end of the pistol, and le t _a!pured to knock his brains out. He was, however, hordiately seized by a policeman and taken to the station teLie• About two hours after he had been locked up he 11 4 — e e, a desperate effort to destroy himself. He was found vta,g i ng by his braces to the grating of the cell window, but Pre t ,2 4 t down. Two policemen were placed in the cell to bat'flt any further attempts upon his life. He will be atilt up before the Lord Mayor for examination. -per O WNING-STREET GOSSIP.—A pension of 2001. a Ife ek 9n the Civil List has been conferred upon Mr. Silk 'iell e in k gbaria, who has contributed much to literature, espe helfhoy his useful records of travel. A pension of 2001. a atp er , 4 8 also been given to Colonel Torrens, the . author of ritith r , a ' Works on political economy. Mrs. Jamieson, the Peet r eas of Characteristics of Women, The Female Cha lsioos of Shahspeare's Plays, has also received a pen s, n the Ci v il Li s t o f 100/. a year .—S un d a y P a per. 41 1 ,: u te h3 Rev. John Harding, D.D., late rector of the Vt ke 4 Parishes of St. Andrew's and St. Ann's, Blackfriars, the Yesterday consecrated Bishop of Bombay, in the place of tlit ee ' l glat Rev. Dr. Carr, resigned. The ceremony took M Lambeth Palace. et / a te ,a l OUS ENCOUNTER.—On Monday afternoon as iad t e r in cattle belonging to the town was driving a ram ~.' e t h "° ewes along the Glasgow road, he was overtaken by N er e l dealer driving a bull and two queys. The latter ~utitet ; being in haste, endeavoured to pass the first with his :ear' W hen a singular circumstance happened. On the deal approach of the bull towards the ram, the latter mid ttith' wheeled about and made a spring at the bull's head 11r 0 , t such force and precision as laid his }nigh neighbour a4ll ra te on the road. . For some time it was thought the deaf a a killed, so stunning had been the blow. but the two Ilts 4 t l a managed to get him upon his feet, and with consi -4t4„,e difficulty prevented the ram from making a second 1,7" - --Perth Courier. C1 4 ,,k WACT RELATING TO THE EXPENSES OF PROSE 141:31is.—An Act has lately rece i ve d the Royal assent to to d the law relating to the exp enses of prosecution, and oft e .. 4 ke further provision for the apprehension and trial of b e ud ers in certain cases. By this Act, costs and allowances 11 by the 7th Goo. IV., c. 64, are extended to other mis thert'4l2ours than those set forth by that statute. Hitherto 1.t e i z,, ..45 . 5 been no power to award costs at sessions and go, 1, - *, in cases of common assault, but the expenses may ve allowed as in cases of felony. Another branch of the Meadrelates to the payment of clerks of the peace by salaries the , of fees, which may be fixed by justices, subject to tleenfirrnation of the Secretary of State. It is anticipated ,ttp,:ille sessional business will be incre , iTed, as a clause is he Z e d which restrained the trial of certain offences. There Ztlici A t in the Act by which the Middlesex Sessions may '''• ,l 9 and the deputy chairman need not be in the corn wli4n of the peace. There are 25 sections in the Act, k is not to extend to Ireland or to Scotland. ~t 4l t 1 . 1. 1 : Arnold, the magistrate at Worship-street, will o r : el im,..e . _place of Mr. .Burrell, in the Westminster court at .teZ, aquare, and will be sucFeed d ed at Worship-street, by `'ltsi4:Yricourt, the newly appointe magistrate of the police a lo ;at PIONEER.--A Buffalo paper states that as two t oe Were feeding upon the grass sear the precipice be es'aties..- th e ferry and the Horseshoe-fall, Niagara, one of them g too near the brink, fell over and was precipitated '"R u rttorri, a distance of nearly 150 feet, without receiv se 4Y other injury than a few slight bruises. When dis afs t % zt d he was taking a drink from the boiling flood at his ere never horse drank before. His mate witnessed O ° nd stood looking over at him with much concern.— , 11 0 r/ 1 Evening Post. 40 11 di! G rhatuLlNG.—On Tuesday evening the annual )tlie li giler took lace at the Queen's Head Inn, Maidstone, i 4441 I:141 111)er of gentlemen dined together who are either sPhets ed • i 4 ;la off gri dutyp betting, or both. The bet ,avour the y averaed at about 115,0001., yr the test „ year we gave it at 180,0001, a decided change t ti r h e ••° r B e, as indicative of public feeling on the subject of Zge c i f ) Prospects. The usual set for the sweepstakes Vasa et r rall 50,000/. as the lowest, to 120,000/. as the highest Lclee ~t o tltingencies, whereas last year the scope was much );" 'n"' ° ° o l. being the lowest, and 210,000 the highest -tse re eostea do h • On the whole there was a good deal of busi tti, °;,-- Sussex Express. ‘irtOrs IN WEST LANCASHIRE.—Both wheat ot, oats. atm,. °n rich soils, are promising to be rich crops, but h ß , ° rn, and also on weak light lands, both descripticns Z f ,:ath e - r " r insually light. On the whole, however, should the n em Prove favourable for the harvest, the produce may 1,4 th )- an average of former years, though rather less ti e l ati 0 ; Past year. Beans are better than they have eably z ee some late years. Winter potatoes, with f ei _Piion of the later kinds of kemps, are looking toler ''acle ; but on the moss land, where they have been so 14 1 44( 0Jared by the frost, and where the largest breadth till b e 4 4 3 i. been planted since affected . by the disease, they th i ,2 l ,e,r i ably poor. The " question of the day" with el e o e 4108 ; s part appears to be, `.‘ What is to be done with and ?" The answer might soon be given sow th„ rye grass, or any description of grain, rather than "'Pest_ '_exPense of planting such land with potato s. fav e Right Hon. Sir George Grey is progressing ourabi List L/W INCLOSURE ACT.—By a new Inclosure Act tlitze' s : (14th and 15th Victoria, chap. 54) the following ' l ll s ee _a d. Y be inclosed :—Hadleigh, in Essex; Hainworth 1 4 1 Sur;' 111 York ; East Anstey, in Devon ; Pitfold Manor, kedb eY ; Letton Common, and The Fleete, in Hereford ; the rooke.e sa g ,. urn-Saltfleet, in Lincoln; South Somercotes, in t i ', Ato ll " ; e w e ' u f,Y, ; .. Ru . dgwick, in Sussex; Bentley, in South- . 4 gse ar in Suffolk; Aylesford. in Kent; and 1 4 % in Middlesex. This is the second Inclosure Act of session. cllc)rsstilrilsGeercoruoTn; CANDLE.—There is one small fact which is not generally known, but candl e be „ ow n . as saving time, trouble, and temper. If a Slea zier n out holding it above you, the wick will not upond may, therefore, be easily lighted sin; blo" 7411 downwards, the contrary is tile case. d T H E AL ITALIAN OPERA. The new opera, Sop, performed on Saturday evening, is an Italian version of M. Gounod's Sappho, which was lately produced at the Grand Opera at Paris. Accounts varied respecting its reception ; but they showed, that though its success was not triumphant, yet it made a very favourable impres sion, and it had been performed several times when Madame Viardot (who personated the heroine) left Paris to fulfil her London engagement. The per formance of the opera at Covent-garden, and its re ception, have shown that it is not calculated to produce an effect upon the stage, but that its composer is a young musician from whom great things may reasonably be expected. The subject has been unwisely chosen and lacks dramatic in terest. Classical antiquity, as a source of materials for the stage, has gone out of fashion even in France. It is found that attempts to embody forms of life which have long since passed away, and of which we have no distinct conception, lead to nothing but what is stiff and conventional. We see before us groups of moving and speaking statues, not creatures of flesh and blood : and all the art of the poet can rarely inspire us with more than cold admiration. The opening of the piece was imposing. The scene re presents the celebration of the Olympic games, and a great multitude are singing the praise of the con queror. This opening chorus is broad, simple, and resonant ; and the prayer to Jupiter has a tinge of the Italian ecclesiastical style. Phaon and his friend Pythias appear conversing on the conspiracy in which they are engaged against the life of the tyrant Pitta ens, and on the rivalry of Sappho and Glycere for the heart of Phaon. Ile loves them both, the one for her mind, the other for her beauty, and sings a romance which amounts in substance to Macheath's "How happy could I be with either, were t'other dear charmer away ?" It is, however, one of the prettiest things in the opera, and, being admirably sung by Tarnberlik, was warmly encored. Then enter, first Sappho the intellectual, and then Glycere the beau tiful ; the rival fair ones dispute; and the too happy • lover wavers between them, their dialogue forming concerted movement of considerable spirit. Sappho, feeling herself worsted, leaves the field to Glycere, who sings her triumph in an air more florid thus effective, which strained Madame Castellan's voice beyond its pitch and its powers. The next incident is a public lyrical contest between Sappho and her celebrated competitor Alceeus. They mount a rostrum in succession ; Alcceus sings the praise of patriotism, and the crowd shout "Death to Ty ranny !" Sappho sings of love and pleasure ; Alcceus or~ns himself vanquished, and the victorious Muse is crowned by the Chief Priest amid the acclamations of the people, in which Phaon rapturously joins. But the audience did not join very warmly in these de monstrations of triumph. Sappho's air was very long, very deficient in form, symmetry, and melody ; and all Madame Viardot's efforts failed to make it effective. In the second act Phaon gives a grand dinner to his fellow-conspirators. After a carouse, in which Pythias gets drunk and sings a bacchanalian song, they sagely proceed to business, and all sign a manifesto, to be pla carded next day in the streets, after one of them has killed the tyrant. Glycere enters, and finding Py thias left alone, soon worms out of him the secret of the plot, and gets into her possession the treasonable scroll. Possessed of this evidence, she uses it to se parate Sappho from Phaon, by compelling Sappho, as the only means of saving Phaon's life, to swear that she will instantly depart and see him no more. These scenes form the most dramatic portion of the piece. The chorus, " Gloria a Bacco," is full of fire; and the anacreontic, sung by Tamhurini in the character of the drunken Pythias, is bold and original. The scene in which Glycere obtains Py thias's secret forms an animated duet ; and there is much force and passion in the final parting be tween Sappho and Phaon, which concludes the act. The third act is slight and feeble. The scene is the famous Leucadian promontory, from whence Phaon and his comrades, with Glycere, embark to depart from their country. Sappho then appears alone ; concealed behind a rock, she has witnessed their departure ; and, in despair, singing her death-song to the accompaniments of her lyre, she terminates her woes by throwing herself into the sea. This conclusion is exceedingly elaborate, and evidently intended to produce a great impreseion, but on Sa turday night it entirely failed to do so, and the cur tain descended amid but faint applause. The perform ance has certainly not been successful; but its compara tive failure has been in a great measure owing to the subject of the drama. In the music there are many and great beauties ; beauties, too, which would grow upon the ear by repetition of the piece. The recitative is generally admirable, well calculated to bring out the point and energy of the dialogue; and the connecting instrumental phrases are expressive and picturesque. Indeed, the whole of the orchestral writing is rich and masterly. The choruses are uniformly excellent, and some of the trios and quartets are very fine. It is chiefly in the airs that the failure (in so far as the music is concerned) lies. In straining after originality, the composer has sacrificed melody. Not that he is incapable of it ; for the orchestral parts are full of it, and there are beautiful traits of song among the phrases of the concerted pieces. Unfortunately it is precisely where air is most essential that air is chiefly wanting. The performers used their best endeavours for the success of the piece. The choruses were well sung ; the orchestral accompaniments admirable ; and the mise en scene was splendid and beautiful, as well as classically correct, but even the genius of Viardot, the tact of Tamburini, the energetic vocali zation and dulcination of Tamberlik, and the depth of Stigelli, who was encored in a pastoral in the last act, could not raise an enthusiasm in the auditory. HUNGERFORD HALL, STRAND. On Saturday there was a private view of the new building in Hungerford-market, which comprises a grand bazaar, an illuminated bazaar, and theatres of optical illusions and dioramas. M. Buquet, of Paris, the enterprising proprietor, has invested, it is under stood, about 15,0001. in the speculation, and there can be little doubt of its triumphant success. From the exterior of the building it is impossible to have any thing like a clear conception of the extreme beauty and adaptation of all its parts to the purposes both of business and entertainment. It appears that the idea of raising such a structure was suggested by the disappointment experienced by a great number of persons who failed in procuring spa ce i n th e Crystal Palace for exhibiting their industrial pro ducts. The Grand Hungerford Hall Bazaar was then projected upon the site of the fish- market, which had proved a failure, and which presented an un sightly and desolate appearance in the midst of a loca lity rendered extremely populous within the last few years. The hall, now completed, appears to be one of the best-planned projects of the day, and is likely to secure a high degree of popularity. When the bazaar was agreed upon, it was thought desirable to mingle the agreeable with the useful, and r, the two theatres were consequently projected. The public will therefore have the advantage under the one building of a grand cosmopolitan bazaar, where the manufacturers and artists of the world may exhibit and sell their various products, and two places of the most delightful amusement and instruction. In point of situation no place could have been better chosen for such an interesting exhibition. Together with its na tural local advantages, its immediate proximity to the Suspension Bridge, to and from which the bazaar may be said t o f o rm the ma i n r oa d, w ill present an at traction to the lar ge p o p u l a ti on on th e S u rr e y side of the river, as well as to the vast multitudes that use the stearaaboats, whi c h it w ill b e i mposs ibl e f or th em t o avoid. The bazaars may be said to consist of an it luminated avenue from the Strand side of the market 162 feet long, on each side of which stalls are ar ranged. The wh o l e i s to b e continually illuminated Dioramas. T with gas. Im me di ate l y i n front is the entrance to etheehthl2etiotrfeeeotfinßoluentognt'hs, h e b y a communicatingtogether passages, yet in front f orm i ng separate establishments. One section of the roofing being constructed of plates of cast glass, produces a mo s t agreeable effect. The first of the theatres i devoted t o t h e exhibition of phantasma goria, or optical ill us i ons, under the sole control and direction of Professor de W a ld ec k. I n the lower area, and immediately over the site of the old fish market, is placed the theatr e f or t h e exhibition of dioramic views, painted by M. B ou t on. The views selected for the opening of the Theatr e are " The Interior of St. Mark's, Venice," and " Th e City and Valley of Friburg, in Switzerland." Th e dioramic effects in these two pieces are so managed as to produce the appearance of night and day, s t orm and sunshine. In the latter view there is represented a fall of snow, the most natural that can be conceived. The theatres are very handsome, neat, and conve nient, each being calculated to accommodate 600 or 700 persons with great comfort. Attached to the theatre of Professor de Waldeck (which is at the Strand entrance), is an elegant saloon for refresh ments, together with a retiring room for ladies, fitted up with every possible convenience. The architect is Mr. Dankes, and Messrs. T. and W. Piper, of Bishopsgate- street, are the builders. The grand bazaar, to which you descend by a flight of steps, occupies a space of ground amounting to about 60,000 square feet. As the admission to the bazaar and to the illuminated avenue will be free, there is every likelihood, under the present spirited management, Hungerford Hall will form one of the greatest attrac tions of the metropolis. The external appearance of the hall towards the Strand is very handsome. It is said that all the stalls and counters in the illuminated bazaar are let, and but few disengaged in the grand bazaar. Th ere were a b ou t 100 p erso ns invited t o th e private view, amongst whom were Mr. Bernal, M.P., Mr. Dominic Colnaghi, and Messrs. Seeger, Evans, and Dr. Moore, members of the committee of Hun gerford Market. After the view was concluded, the visitors were invited to partake of a cold collation. The greatest satisfa c ti on was man if es t e d by a ll. The building will be open to the public on Monday. U N, LONDON, SPOitTIN OTE6. No. WOLVERHAMPTON MEETING, Ike. TO THE EDITOR OF THE SUN. SIR,—It seems that a contemporary has " received a long letter from Mr. Martinson, the owner of NANCY, expressing great indignation that he should have been classed with such persons as Messrs. Lister and Red graves, with whom he says ' he should be ashamed to identify himself,' and reiterating that which was proved before the stewards at Goodwood, that he was, and is, the sole proprietor of Nancy." The tame paper (Bell's Life) in its latest edition announces the curious fact, that since publishing the abstract of Mr. Martiuson's letter, Mr. Thomas Lister, of Beverley, had called upon them, and stated that at York August meeting he would be enabled to prove how far Mr. Martinson's ownership of Nancy extends. This is a subject of some little importance to the sporting world, which I should like to hear more about from Messrs. M. or L., or any other authentic source, as it might be of more consequence than at present appears on the surface. I have got the very queer task of announcing, too late I'm afraid for any useful purpose, that one of my selec tion for tho Wolverhampton Stakes (Champion) will not go to the post; the field will consist of Clothworker, Snowstorm, Goldfinder, Hippogriff (d), Reaper, and Stafford. Clothworher or Goldfinder, former for choice, will clear the judge's chair first; Snowstorm in close attendance. Alonzo, I believe, will walk over for the Trial Stakes. The Welter Handicap will be contested by Baroness, Warwick, gelding by Greatheart and Aristos. Warwick and Baroness will be first and second. It is possible that The Prime Minister will be first, First Fruits second, and Ring leader third for the Produce Stakes ; the rest are non-starters. The Cleveland Cup, to-morrow, will lie between Hippogriff, Labyrinth, and Clothworker, the light weights for choice. My opinion on all the other events remains unaltered. The betting this morning is remarkably spirited, and has led to some considerable alterations in the prices. The latest quotations are as follow:—Trial Stakes-3 to lon Alonzo; Wolverhamp ton Stakes-3 to 1 agst Clothworker, taken freely; 3to 1 agst Goldfinder; 5 to 1 agst Snowstorm; 6 to 1 Stafford; 10 to 1 agst Hippogriff; 10 to 1 agst Cocktail. Welter Handicap-6 to 4 agst Warwick; 2to 1 agst Baroness. Produce Stakes—Even cn The Prime Minister; 6 to 4 agst First Fruits; 5 to 1 agst Ringleader. Cleveland Cup-3 to 1 agst Hippogriff; 3to 1 agat Clothworker. Chillingtoa Stakes-6 to 4 each agst Lady Amyott and 'My Fancy. Patabull Han dicap—Even on Le Juif, take 6 to 4; 4 to 1 eget Her bert; 4to 1 agst Grief; 4 to 1 agat Truth. Holyoske Stakes-5 to 2 agst Herbert, taken; 3to 1 agst Ischia. Ebor Handicap-5 to 1 agst Haricot; 6to 1 agst Maid of Masharn; 10 to 1 agst Nancy. Great Yorkshire Stakes-7 to 4 agst Nancy; 7to 2 agst Neasham; 7to 1 agst Newminster. Aug. 11, 1851. I cm, Sir, yours, &c., THE SPIRIT OF THE TURF. SPORTING INTELLIGENCE. YORK AUGUST MEETING, 1851. The Dundas Stakes of 50 soya, added to a Handicap Sweepstakes of 5 sous. each. Radulphus, aged, Bst 121b—Post- tempore, 5 yrs, Bst 8 lb—Mark Tapley, 4 yrs, 8A 71b—Sweep, 4 yrs, 8 st— Volox, 4 yrs, 7st 121b—Oxford Blue, 4 yrs, 7st 121b— fordesillas, 4 yrs, 7st 71b—Lucaria, 6 yrs, 7st 71b— England's Glory, 3 yrs, ist 41b—Hungertord, 3 yrs, 7st 41b—Ianthe, 3 yrs, 7st 41b—Sister to Fencer, 4 yrs, 7st 21b—Deceitful, 3 yrs, 7st 21b—Tonic, 3 yrs, Est 81b— Saxon, 3 yrs, 63t 51b—Sledmere, 3 yrs, Est 41b—Follow me-lads, 3 yrs, sst 121b—Mrs. Birch, 3 yrs, sst 121 b Crookshanks, 3 yrs, sst 21b. A Plate of 100 soya, for two and three yrs old. Mr. Halford's b c Worcester, 3 yrs—Mr. lialford's br c Peppermint, 2 yrs—Mr. Halford's b g Deceitful, 3 yrs—Mr. Pedley's b c Conrad, 2 yrs—Mr. Pedley's br f Trousseau, 2 yrs—Mr. Allen's oh f Finesse, by Sleight-of-hand, dam Pharsalia, 3 yrs—Mr. Inman's oh f Maid of Lincoln, 2 yrs—Mr. Harrison's Miss Fanny, by Red Deer out of Eva, by Lottery, 2 yrs— Mr. J. Dawson na Captain Flash, 2 yrs—Mr. Smith's br f The Shadow, 2 yrs—Mr. Walter's Flora Macdonald, 2 yrs—Mr. H. Stebbing's Miss Sarah, by Jerry, 2 yrs— Mr. Meiklam's b c Cleveland, 2 yrs—Mr. Meiklam's b f Evadne, 2 yrs—Mr. Rothwell's br c Emerystone, 2 yrs —Mr. Sykes's br f Palmeres, 3 yrs—Mr. Jones's b f Travestie, 2 yrs—Mr. Graham's gr c Harker, by Laner cost, out of Miss Etty, 2 yrs—Mr. Jepson's ch f Bess of Hardwick, 2 yrs—Mr. Bradley na br f Rose, by Arun del. 3 yrs—Mr. Drinkald's Grey Tommy, 2 yrs—Mr. Drinkald's M. Houdin, 2 yrs—Duke of Richmond's b f Plumstead, 2 yrs—Mr. Gratwicke's b f Flirt, 2 yrs—Mr. Armstrong's sis to Coryphee, 2 yrs—Sir J. Hawley's b f by Touchstone, out of Cheshire Witch, 2 yrs—Mr. Jac ques's Vivandiare, 3 yrs—Lord Zetland's Augur, 2 yrs —Mr. Milner's Golden Age, 2 yrs—Mr. I. Singleton na br c Dalton, 2 yrs—Mr. Brown's b o by Melbourne, out of Sally Warfoot, 2 yrs—Mr. Shepherd's eh f by Velocipede ' out of Fleur-de-Lis, by Sheet An chor, 2 yrs—Mr. Meiklam's Paddy Bird, 2 yrs— Mr. Meiklam's Consultation (late Dringhouse), 3 yrs —Mr. H. Henry's br or bk t Pinch, 3 yrs—Mr. J. Watson's Agnes Wickfield, 2 yrs—Mr. J. Hutchinson's Merlin, 2 yrs—Mr. Elliott's br f Imagination, 3 yrs— Mr. J. Osborne's b f Equal, 2 yrs; Mr. W. E. Hobson's b f Bsrbuta, 2 yrs—Mr. J. Pilling's b c High Sheriff, 2 yrs—Mr. Ewbank's Tragedian, 3 yrs—Mr. Thompson's b c Jack Robinson, 3 yrs—Mr. Bowes's b f Sis to Thrin garth, 2 yrs; Mr. Beaucroft's br f Fancy (late Madame Wharton), 2 yrs—Mr. Shepard's bk f by Velocipede, dam by Sheet Anchor, 2 yrs—Mr. Stephenson's b f Euphony, 2 yrs. The York Cup of 200 sou. in specie, added to a Sweep- stakes of 10 soya each, h ft. Aaron Smith, 3 yrs (250 sovs.)—Tho Saxon, 3 yrs (250 sovs)—Knook Knoll, 3 yrs (500 sovs.)—The Ita lian, 4 yrs (250 sovs.)—Snowstorm, 5 yrs (250 sovs.)— Mark Tapley, 4 yrs (250 sous)—Paquetta, 3 yrs (500 sous.)—Vatican, 5 yrs—Clincher, 4 yrs (500 sovs.)— Radulphus, aged (250 sovs.)—Follow• me•lads, 3 yrs (250 sovs.)—Waterfall, 3 yrs (250 sovs.)—Cossack, aged —Post-tempore, 5 yrs (250 sovs.)—Border Bay (250 sovs.)—Unity, 3 yrs (250 sovs.)—Oxford Blue, 4 yrs (250 sovs.)—Lady Hylda (250 sovs.)—Tragedian, 3 yrs (250 sovs.)—The Sweep, 4 yrs (250 soya.). AQUATICS. THE AMATEUR CHAMPIONSHIP OF THE THAMES.— There being no challenger this season for the silver sculls, the symbol of amateur championship of the Thames, Mr. T. Bone, the holder, rowed over the usual course, in order to retain possession of them. SUTLERS' MATCH.—The match between Messrs. Wilber force and Wright, gentlemen amateurs, for a bet of 251. was decided on Saturday. Mr. Wilberforce took the Middlesex station at Putney Bridge, the distance being to the Ship, at Mortlake, and soon acquired a lead of four or five lengths, which he increased at Chiswick Eyot to above a furlong; but in the last half mile, while he was repeatedly looking ahead, his opponent stole upon him almost miraculously, and, having shot by him, won by two or three lengths. COURT CIRCULAR. Her Majesty and his Royal Highness Prince Albert, attended by the Countess of Desart. the Hon. Flora Macdonald, Colonel Buckley, and Lieutenant• Colonel the Hon. A. Gordon, ♦isited the Exhibition of the Works of Industry of all Nations, at nine o'clock on Saturday morning. The Queen and Prince Albert re turned to Buckingham Palace at ten minutes past ten o'clock. At twenty minutes past ten o'clock her Majesty and his Royal Highness Prince Albert, with the Princess Helena, left Buckingham Palace for Osborne, Isle of Wight, attended by the Colette's of Desert, the Hon. Caroline Cavendish, Lieutenant-Colonel the Hon. C. B. Phipps, Colonel Buckley, Lieutenant-Colonel the Hon. A. Gordon, and Major Btddalph. Her Majesty and his Royal Highness were attended to their carriage by the Master of the Horse, the Lord Steward, the Groom of the Stole to Prince Albert, Lord Camoys, Lord George Lennox, Lieutenant-Colonel the Hon. R. Boyle and Colonel Wylde. The Royal party occupied three of the Queen's car riages, and were escorted to the Nine Elms station of the South-Western Railway by a detachment of the Bth Hussars. A special train was in waiting to convey the august party to Gosport. OSBORNE, SUNDAY. Her Majesty and his Royal Highness Prince Albert, with the Princess Helena, attended by the usual suite, arrived at Gosport, in a special train from the Nine Elms station, at twenty minutes before one o'clock yesterday afternoon, and embarked immediately, under the usual salutes, in the Royal yacht Fairy, for Osborne•pier. The Countess of Desart, the Hon. Caroline Cavendish, the Hon. Colonel Phipps, Colonel Buckley, the Hon. Colonel A. Gordon, and Major Biddulph were in at tendance. The Royal party reached Osborne at two o'clock. The Rev. Lord Wriothesley Russell arrived, and Col. Berkeley Drummond,who had been at Osborne as Groom in Waiting during the Queen's absence in London, re mains on a visit to her Majesty. They both had the honour of receiving invitations to dinner. The Oxford University Commission had a meeting on Saturday, at the official residence of the First Lord of Treasury, in Downing-street. Present—the Bishop of Norwich, the Dean of Carlisle, the Master of Pembroke, the Rev. H. G. Liddell, J. L. Dampier, Esq., and the Rev. A. P. Stanley (Secretary). Mr. Francis Russell and Mr. Joseph Robinson had an interview with the Right Honourable Henry Labou chere, on Saturday, at the Board of Trade. Sir Robert St an f or d h a d an i n t erv i e w, on Saturday, wit!). Earl Grey, at the Colonial-office. Mr. William Smith had also an i n t erv i ew w ith t h e N o bl e E a rl. Dispatche s were received on Saturday, at the Colonial office, from the governors of the West India Islands. s La s bo o no f ud K tont e w. nt elTvheeo; HE DUCHESS OF KENT.—Her Royal Highness train r h aa3 e i, nDn fromi u g c h h t e , arrived crlaoi anc o'clock, ,w H pae a sr m vt e i h l r t ey o enhxPepaarvel heavy, Fanodn Caledonian d T i h d u n r o s - t arrive at Motherwell, the station at Hamilton Palace, till nearly three hours behind its time. Her Royal Highness was received by the Marquis of Douglas, who accompanied her to the palace in the Duke of Hamilton's carriage. Mr. Addison, the superintendent of the Caledonian Railway, was present with a small body of police to preserve order. The Duchess will, we have been informed, proceed to the beauti ful marine residence of the Marquis of D oug l as at A rran, on M o nday ; and it is generally believed in the west of Scotland that her Majesty, on her way to her Highland residence, will land at Arran, and spend a short time in the company of her royal mother. THE O C TOBER DIVIDENDS.—On Saturday notice was issued at the Bank of England, that the books for the transfer of the annuities on which the dividends are due, October the 10th, will be closed. Bank Stock, Sept. 12, re-open Oct. 17; Three-and-a-Quarter per Cents., Sept. 14, re-open Oct. 21; Reduced Three per Cents. Long Annuities, and annuities for terms of years, shut Sept. 11, and opens October 17. The dividends will be payable to the public October 18. EV ENING, MONOAy TO THE SECRETAR Y OF TUE lelllAD.FUltll REFORM ASS OCIATIOIS - . (EVERY MONDAY AND WEDNESD.A.Y.) I Sir,—On Wednesday the 6th, the mu ch perplexed Episcopal and Capitular Estates Man tg ement (No. 2) Bill was read a third time with Limon dments, and passed. On Thursday the House in Cominitt( le made some arrangements for the securing of ord( sr when the Speaker and Members proceed to the Ho rose of Lords as summoned. A thing certainly not drone before it was needed. On the same evening Mr. Hume mov E d for laying before the House the minutes of the evidence taken before the Select Committee on Income i ind Property Tax; the Select Committee itself havin ; ;7 determined by a majority of 7 to 4 that the evidence was in too imperfect a state to produce. This whole subject presents the easiest opportunity that can be desired, for any man to shut t iis eyes and run into the wrong. Scarcely anybody i s concerned in it, who is not acting under some degr 3a of mysti fication, either in the way of keeping beelk something that is true, or advancing something that is not. The key to the whole is to bear in mi rid, that the question of the Income Tax is the stru; ogle between the rich and poor, to prevent the rich From paying their share, and throw as much as possible upon the poor and the Working Classes, who are pa vying in some cases at eleven times the rate of the i rich already. Besides which, there is a lurking hope,. that if the Government can be prevented from latish g money by AD Income Tax, there may be an iner e as, id chance for raising it by a:duty on foreign corn, in other words the restoration of the Corn Laws. If Ihe Working and smaller Middle Classes cannot or ail It not see into this, they must take their own way, and amay do any thing they like, except expect me to g i along with them. The Chancellor of the Exchequer is on the side of the Working Classes ; but for re. a sons known doubtless to himself; he does not seem dis. posed to say so. When the question of prolonging the Income Tax for three years was before the HMIs e, there were evidences of a growing conviction, that in justice to the Working and .Middle Classes, it oug I,t to be per petual. At this moment, by one of tLe strangest acts of inconsequence producible in p slrliamentary history, the Member for Montrose, who I iimself pro fesses to be a supporter of a perpetual L ucome Tax, rose and proposed that the tax should tea prolonged for one year instead of three, with a view , as he said, to see if it was possible to correct its .inequalities. Of course all the representatives of the rich man's purse which is not to pay, chimed in v 4 th him full joyously, and the restriction to one year was carried spinet the Government with a majority of 14, by the union of the friends of the restor a tion of the Corn Laws, the high Tories, and what called them selves the Reformer:. Do what they can to conceal it, the party here termed Reformers, are fighting under a fallacy, known or unknown. And that fallacy is, the asserted unfairness of taxing temporary inco; ies. If the Working Classes have not the time, or th,e genius, to look into this and understand it, they n i ust be pre pared with their purses, and make up th Eit minds to " fork out" at eleven times the rate of their rich neigh bours to the end of time. The case is :simply this. Suppose I have 1001. a-year coming to me tor life only. Am Ito set up a cry, that beca;use it is for my life only, therefore I ought not to pay- during my life, at the same rate that would have be e.n paid for ever if it bad been eternal to my heirs ?' Calculate the value of the two properties,—the l'Lfe property and the perpetual. Take them into the :market and see what will be bid for them; and then nee whether the amount of taxes to be ultimately paid for each, is not to the fraction of a farthing in the, same pro portion. You would all see this cleat ly enough, if you had not a notion that somehow , or other the other side was to help you. No elan is ever permanently helped except by the truth ; and the truth is not come at, till it can be wins sowed from the chaff that is thrown about it. Get .rid of this Temporary Income fallacy, and then the-.re will be a possibility of fairly trying the other que:t tion, which is whether property acquired by prese at industry ought to be taxed at a different rate. So long as the question is tried under false colours, it can not succeed if it is right. The result of present procs edings is to hash up this question with the other, and so keep up a cloud which only plays into the hands of the rich men who do not want to pay. And to sv ;ch a length is it carried, that you will even find among e these pro fessed Reformers some earnestly begging, that there may be no exception in the Income Tax for the incomes under 1501. a-year. " What can be plainer," says one of these managers of the popular jute rest, " than that if a tax is to be just, it must extend to every body ?" Yes, 0 most fit to be fed, neer( ling to the popular idiom, tenderly with a spoon !—if this tax is the only tax which anybody pays; but how if the holders of the lower incomes are paying eleven tiLmes their share already under some other ? Would you put reasoners of this kind, into a " manager's" place at Bradford ? I doubt. What is clear however is, that part of the plot is to make the holders of incomes under 1501. pay like the rest ; they being already among the people who pay at eleven times the rate of the rich on things which they consume. Surely there would be no harm in holding up one of this kind of popular Reformers and saying, 4 , These be your gods, 0 Israel !" And all the time, observe, the Chancellor of the Exchequer is struggling to his utmost for your rights, and your men will not let him. And here it may be as well to say to you at once, that I do not think the claim for a different rate on what is called Industrial Property, will fin ally be found tenable. Suppose that at Bradford you were settling a rate for watching against fires by night,— what chance would there be, for the owners of Indus trial Property to carry a demand for paying at a less rate than the rest ? They would immediately be told, that if anybody was particularly concurred, it was themselves. But it will be urged, that t axes are not all paid for such clear and definite objects as guarding against fire. That this is true, the more is the pity ; but what security the industrious have, is through the taxes, and the way to go about to, amend is to aim at a sounder system of expenditure, and not at paying a smaller portion of an unsound. Besides this infirmity in principle, there are all the difficulties in execution. Who are to be allowed to claim ? Is the manufacturer in the West Riding who, we are all glad to hear, is making his twenty or thirty thousand a-year since the revival of industry by the removal of the Corn Laws,—is he to claim the lower rate., while the widow of one of his old managers who thinks herself fortunate in having been left a couple of hundreds a-year, is to pay at the full ? The difficulties on this ground alone will add seriously to the mass. But whatever may be the strength or weakness of the claim for industrial property, it can never be fairly tested and debated till it is separated from the claim for being temporary. What I want the Working Classes to he aware of, and will not cease from endeavouring to impress upon them . whether they thank me for it or not, is that the war is being carried on against them, with knowledge or without knowledge, under cover of the fallacy of Temporary Incomes. It is on this point a hue-and-cry is easiest raised ; and as long as it goes on, it will make the best of fences for those whose real object is to throw taxa tion on the Working and Middle Classes. But the great cry on the present occasion was, " Why will you not vote for reporting the evidence ? What possible objection can there be to reporting the evidence ?" This is one of the movements in parlia mentary fence, which you would be better able to judge of if you had nothing else to think of. The objections are two. First, that the voters on the two sides on this occasion will necessarily be set down as showing the strength of those who are for and against making the rich pay their share; and as well the two sides know it. And secondly, that there is room for the strongest apprehension, that the demand for pub lishing the evidence on this occasion, is neither more nor less than a demand for publishing evidence in vited and collected with a view to everything but the point my clients want to see established. I would venture a wager, that no question was ever asked in this Select Committee tending to bring out a precise and closely-worded opinion upon the point in which what I call my clients are mainly interested. Lead ing questions may have been asked like "Do not you think the taxing of temporary incomes very unfair ?" to which the witness of course answers " Very in deed." But I will risk a guess, that nobody put the question to any witness whose answer would be of authority, whether it was not as just that a property held for seven years should pay for seven years, as that a property held for ever, should pay for ever. This I know, that I did all in my power to get put on the Committee, and asked the leaders first on one side and then the other to do it, urging the point that I was the only man who had spoken in the House fur the interest of the Working Classes, and that it was fair they should have one representative in the Com mittee ; but it appears they knew better. In all this, you will see that my assumption is, that the Income Tax in some shape or other, is to be, as it ought, perpetual. The fraud is in attempting to make it for limited periods ; so making the man who has only three years' tenure of his property, pay as much in the whole as where the property is perpetual. Or to put it in another shape, the fraud is in trying to let off the holders of perpetual property, with pay ing three years' taxes ; paying, in short, no more on a property worth thirty years' purchase, than on a pro perty worth three. Some people cannot understand this ; and lam afraid, between those who shut their eyes and those who have none, they are a strong party for the present. The result on division was a remarkable one; 15 each v, ay. This not amounting to the legal number for "a House," the division went for nothing, and the question was tried again next day, when it was car ried against reporting the evidence, by 62 to 50. On Friday the House was prorogued, with the usual formalities. The effort to secure an orderly AUGUST 11, 1851. march of the Commons, was in the main successful; but would have been improved if the head of the column had been halted till the rear could close up. I am, Sir, yours very sincerely. AN OLD REFORMER, London, Aug. 11, 1851. THE INCOME-TAX COMMITTEE. (From the Daily News.) The following is believed to be a correct summary of the evidence given by Mr. C. Pressly, Commis sioner of Inland Revenue, before this Committee, on the 19th of June, the first day that it sat to examine witnesses : Charles Pressly, Esq., called in, and examined. CIIAIRMAN—What office do you hold in the public service in the Inland Revenue, and how long have you boon in that office?—At present I hold the office of a Commissiontr of Inland Revenue, to which I was ap pointed in January, 1849. Prior to that I was Secre tary to the Board of Stamps end Taxes, and previously to that Secretary of Stamps; I came into the public ser vice is 1818. And you have been on continued service since that?— I have. Did you hold an office when the present income-tax, the sth and 6th of Victoria, iu 1842, came into law?— I then held the office of Secretary to the Board of Taxes and Stamps. Were you employed in preparing and assisting the Government in forwarding that Bill? —I assisted in carrying out the measure. Will you state to the Committee the history of the income-tax, as succinctly as possible, from its corn• mencemeat under Mr. Pitt, in 1798, down to the sth and 6th of - Vict., the ono which is now in force?—l will endeavour to do so. The Act which first imposed a tax with reference to income was the 38th cf George 111., chapter 16, in 1798. Mr. Pitt was then the Chancellor of the Exchequer. By that Act rates were fixed ac cording to the amount which a party paid for assessed taxes, and tatal exemption was granted to those whose incomes were less than 601. a year; reduced rates, how ever, were imposed on those whose incomes ranged be tween 60/. and 2001. a year. The rates were as follows: 601. and under 651., a sum not exceeding one hundred and twentieth part of the same; 100/. but under 1051., a sum not exceeding one-fortieth; 140/. but under 1451. a sum not exceeding one-twenty-fourth part of the same; 170/. but under 1751, a sum not exceeding one-sixteenth part of the same; 195/. but under 2001., a sum not ex ceeding one-eleventh; and on 2001. and upwards a sum not exceeding one-tenth. By section 14 of that Act is it not stated that persons having more than four children, maintained by them, were entitled to an abatement from all these rates?—lt is; an abatement was allowed by that Act. There were additional duties where male servants, carriages, and horses were kept; will you state what was the charge when rated at 25/. a❑d under 30/. to the as sessed taxes ? They are as follows, by a graduated tax of which the following are illustrations: where the amount of the said duties were under 25/., a duty equal to three times the amount thereof; where the amount of the said duties were 25/, and under 30/., a duty equal to three times the amount and one-half the amount thereof; where the amount of the said duties were 30/, and under 40/., a duty equal to four times the amount thereof; where the amount of the said duties were 40/, and under 501., a duty equal to four times the amount and one-half the amount thereof; and where the amount of the said duties were 50/. or upwards, a duty equal to five times the amount thereof. There it stops. That was the arrangement under that Act as regards these additional duties?—lt was; in the Act of 1798. Under section 2, will you state what was the law as regarded assessment of houses, windows, dogs, clocks, and watches?—" Where the amount of the said duties were under 2/. a duty equal to one-fourth the amount thereof;" "where the amount of the said duties were 71. 103. and under 101., a duty equal to the amount, and one-halt the amount thereof;" " where the amount of the said duties were 30/. and under 401., a duty equal to four times the amount thereof;" and " where the amount of the said duties were 501. or upwards, a duty equal to five times the amount thereof." Was there not, by section 3, on lodging-houses, or shops a graduated duty in the same manner ?—Exactly in the same manner. " Where the amount of the duties were 31. and under 51., a duty equal to one-tenth of the amount thereof;" " where the amount of the duties were 101. and under 12/. 10s., a duty equal to one-half the amount thereof;" "where the amount of the duties were 201. and under 251., a duty equal to the amount and one fourth the amount thereof:" " where the amount of the duties were 251. and under 301., a duty equal to the amount and one-half the amount thereof;" and "where the amount of the duties were 301. or upwards, a duty equal to twice the amount thereof." When was the first alteration in that Act?—ln 1799; that Act was found inoperative from its being a tax upon expenditure and not upon income; that was the reason assigned at that time, and from its being paid by persons who were not chargeable to the assessed taxes. You understand that the first Act was intended to be applied to expenditure?—Undoubtedly. And this is an Act, finding that Act inoperative, to apply the tax to income?—lt is. The CHANCELLOR of the EXCHEQUER—What was the produce of that tax?—We have been able to discover it for the years 1798, and 1799, and 1800, hut by a note which the comptroller has made at the foot of the ac count, he reports that in consequence of the destruction of the books and papers relating to the property-tax, by order of the Treasury, the years 1801 and 1802 are not in the office. In the year 1798 the produce of the tax was 1,855,996/. ; that is the amount of the gross assess ment. In the year 1799 Mr. Pitt passed the Act of 39th of Geo. 3d, c. 13; by that Act a duty was imposed upon all incomes amounting to 601. a year and upwards, upon the same graduated scale as in the Act of the 38th of Geo. 3d; abatements were also allowed by that Act to persons having families. But by that Act a very material alteration was made in the principle. The Guide Book of 1799 states—" The reasons given by the Legislature for that substitution are, the sundry in stances of evasion experienced in the execution of the former Act, and the inadequacy of its provisions in pro portioltrig the assessments upon each person to his means of contributing to the public service. These reasons evince the intention of the Legislature to es tablish an (quality of taxation, as far as it is practicable by human means, and to keep in view in the provisions of the present Act the leading object of the former; namely, the ascertainment, by just and fair rules, of each person's income, in order to a proportionate assess ment." That Act required all persons to make a return of the whole of their incomes, from whatever source the same arose. CH.trumax—Whether arising from lands, personal property, professions, trades, offices, or any other source? —Yes, and an annual assessment was made upon them, subject, of course, to appeal in the usual way. I have the form of the return in which the income was re quired to be stated; on the one side it gives the descrip tion of property, from whatever sources of income it arose, with its annual •alue, viz., land occupied as owner; houses and lands in the occupation of tenants; and then it goes on to professions, effices, pensions, stipends, employments, and trades; annuities; interest of money; foreign possessions; money arising from fo reign securities, and any other income not tolling under these prticalgr heads. On the other side of the return were all the outgoings, and among ethers, of course, in terest of money. What are the outgoings which are included?—The outgoings aro land tax; fines paid upon an average of years; that must be upon the renewal of leases; fee-farm rents, quit rents, ground rents, tenths, procurations, and payments upon ecclesiastical appointments; repairs of farm, farm-buildings, draining lands, embankments, houses and buildings not occupied with farms; repairs of chancels, in churches by rectors; expenses of collect ing tithes; annual interest payable for debts, both per sonal and charged on real estate; allowances to children; assessed taxes under the 3iith George III.; annuities; land tax on personal estate, and premiums of insurance on life. _ _ Are we to understand that where a person paid as sessed taxes, under that Act, he was to set that off as an abatement from the amount of his income?—No doubt. It then gave the total amount of the deductions; and, I presume, upon that return the assessment was made. That was in 1799. _ _ _ Those being, in your opinion, tho regulations that rendered the net income of the individual liable to taxa tion?—Yes. Tho produce of the tax in that year 1799 upon that alteration, was 6,046,6241. When did that Act come into operation?-0n the sth of April, 1799. Did not that Act repeal the Aid and Contribution Act, giving certain duties in lieu thereof?—lt did. I understand that the 33 Geo. 3, c. 16, is the Aid and Contribution Act to which allusion is made? —lt is. CHANCELLOR of the EXCHEQUER—The Act of 39 Geo. 3, c. 13, repealed the Act of the preceding year?— It did. And substituted the provisions of the Act of 39 Goo. 3, for those of 38 Geo. 3?—lt did, making that great alteration of requiring persons to return their in comes upon the form which I have read. In fact, it substituted a duty upon income fora duty calculated some way or other upon the expenditure of the party?—lt did. CHAIRMAN—And the produce having been 1,800,000/. in 1798, was 6,000,000/. in 1799? Yes; that was, I un derstand, the gross assessment. •We have not the ac counts for 1801 or 1802. Will you look to pages 181, 182, and 183, and state what the general deductions aro which are contained in that Act? I have read the deductions. I stated them from the return paper; they aro the same as the clause in the Bill. CHANCELLOR Of the EXCHEQUER—Are there not, in a SChECE:I3 to the Act, the rules for making the general deductions from iucome?—Yes. Are they all contained in that schedule?—They are. CHAIRMAN—Have you any other observations on that Act ?—None. _ _ Mr. T. BARING—Wore there any exemptions from the operation of that Act?—The exemptions under that Act were granted, as in the former Act, on incomes under 601. a year, and there was a graduated scale up to 2001.; it granted the exemptions exactly as under the Act of 1798. Were foreigners exempted who received dividends on the public funds?—They were, provided they did not reside in this kingdom. CHAIRMAN—They were exempted for a considerable time?—Yes. Mr. J. Wu-soli—Did that apply only to the foreigners who held funds at the time the Act was passed, or h a d it a prospective effect in exempting foreigners who might afterwards hold : ' ands?--It exempted all foreigners holding funds, then, or thereafter, provid e d th ey did not reside in the kingdom. In the first instance, when the di v id en d s were pa id, as a matter of co urse the income - tax would be deducted, and it must have be en c l aimed as an exemption?—Not under the old law. iu 1799 the parties returned divi detin4 as tovy Ulu aLy (Yht r prop E-sty ; they were not as sessed by the Bank of England as at present. CHANCELLOR of the EXCHEQUER—Be good enough to refer to the 2d section of the Act 39 Goo. 111., c. 13; does that con rain the enactment by which all these duties were raised?—lt does. Are not the persons there rendered liable to pay the tsx, all subjects of his Majesty, whether resident in Groat Britsin or not, and all persons residing in Great Britain, whether subjects of his Majesty or not? —Certainly. Is there not in the Bth section an exception in favour of persons whose residence is only temporary ?—There is. CHAIRMAN—Then the result of that Act was to free all foreigners residing abroad and having property here? —That would be the effect of it, certainly. After that Act, was there not another passed in the same year, c h apter 22, t h e 21 st M arc h, 1799 ?—Y ete "for extending the time for returning statements under an Act passed in the present session of Parliament, in tituled An Act to repeal the Duties imposed by an Act made in the last Session of Parliament, granting an Aid and Contribution.'" Does that give you a scale of deductions, with a table of various nenewfo important and decl ara ti ons o f i n come?—lt does; there is no alteration by this Act of the Act of 39 Geo. 111., c. 13. Only in the forms?--Only in the forms. There was another Act passed in the same year, the 39 Geo. 111, c. 42 , 10 th of May, 1799 ; I wish you to look at that, and see whether the only alteration made in it was to extend the time for returns and exemptions? —That was the only alteration. There is another on the 12th of July, 1799, 39 Geo. 111., c. 72; will you state whether there is anything im portant there?—That is " so far as relates to the assess ments made upon trustees, agents, receivers, and guar dians." And that is the only alteration?—That is the only alteration. Will you refer to the next Act, namely, the 39 and 40 Geo. 111., c. 49, passed on the 20th of June, 1800; you state what that provides?—lt is "an Act for the better ascertaining and collecting the duties granted by several Acts passed in the last session of Parliament, relating to the duties on income, and to explain and amend the said Acts." Not varying the amounts?—Not at all varying the amount!. But extending the regulations?—Yes. Are you award what is the next Act?—" An Act for explaining and amending so much of an Act passed in the present session of Parliament, relating to the duties o❑ income, as respects the delivery of the statements to the Commercial Commissioners of London, under the amount of 201." That is the 39 and 40 Geo. 111., c. 96?—Yes. Principally applying to the city of London?—lt is. Tho city of London almost only ?—Yes. And the object is merely to confine it to commercial statements ?—lt is. The next Act is the 42 Geo. 111., c. 42?—Yes; that is " An Act far repealing the dutieu on income, for the ef fectual collection of arrears of the said duties, and cc. counting for the same, and for charging the annuities speciEcally charged thereon upon the Consolidated Fund of Great Britain." Were there then any additional duties imposed?— There were nct. Was it only with regard to regulations?—Only regu lations. That passed on the 4th of May, 1802?—It Will you state what waa the next Act?—The next Act was 43 Geo. 111., c. 122, passed the 11th of August, 1803. Will you state the effect of that Act?—That Act made a very material alteration in the principle of the former Acts as regards the returns to bo made by per sons of their incomes for assessment. By that Act the principle was first introduced of charging income upon realised property at its first source. The title of the Act is " For granting to his Majesty until the 6th day of May next after the ratification of a definitive treaty of peace, a contribution on the profits arising from property, professions,,trades, and offices?"— Yes. This was the first Act that charged property at its first source, the date of it being 1803. Are not the general powers and provisions of this Act nearly similar to those of the present Act?— They are. Will you state what is the great change in the prin ciple of levying the duty made by this Act?—ln some observations upon that Act, published in 1803. which I have before me, and which I have no doubt were issued by the Board of Taxes at that time, it is stated That as the former duty was imposed on the ge• ueral account of income derived from all the sources, the present duty is imposed on each source by itself, in the hand of the first possessor, at the same time permitting and authorising its diffusion through every natural channel in its course to the hand of the ultimate proprietor. The present measure, then, must be consi dered as a tax on the first produce, gradually subsiding itself into a tax upon the income of the ultimate proprie tor; affecting in its immediate object the hand that ac quires, but extending by direct motion to the hand which converts the income so acquired. Instead of the land lord, and the numerous claimants upon him in succession, it looks to the occupier of lands only. Instead of the creditor, it looks to the fund from which the debt is an swered. In the place of a complicated account collected from the vatious sources from which the income of an individual may be derived, it applies to the source itself to answer for its increase. By these means its object is at tained with more facility and certainty, and with less in tricacy and disclosure, diminishing the occasions of evasion by the means of execution. Pursuing these principles, the charge in respect of real property is imposed on the occupier, both as to his own profits, and as to the profits that may ultimately , belong to each proprietor according to his in terest. Whatever claims may rest on that property , as a lien on the profits, are left to be adjusted be tween the contracting parties, under an established rule, founded on the same principles by which the tax itself is imposed. The occupier, charged with the whole duty, deducts from his landlord a portion of the tax propor tionate to his share of the profits. The superior pro prietor, the mortgagee, the annuitant, the creditor by personal contract, and any other legitimate participant of the profits, is subject to the like proportionate de duction, without other interference from the powers created by the Act than for the purpose of settling in a summary way any dispute that may arise between them. Another original source of annual profit is that which is derived from the funds composing the national debt. The charge is imposed on the person entitled to the di vidend on shares of those public annuities, as being the first possessor, not, as has been falsely conceived on the funds themselves, that charge being in the same manner distributable amongst the several persons who may have a legal claim thereon, to be satisfied out of the profits so charged. So property acquired by the employment of capital in trade, with its increase by the application of industry, and property acquired by industry alone, are chargeable in the hands of the first possessor, - witheut regard to the claims that may rest upon it. In the same manner all salaries and emoluments under appointments of a public or private nature, are subject to be charged to their full extent, without deduc tion on account of the mode of their subsequent applica tion. In each of these instances provisions are made authorising the apportionment of the original charge amongst those who have a legal claim on the profits charged; and as by these means the whole of the pro duce of property is originally brought into charge, and as all claims must orginate in some or other of these sources, the distinction between real and personal obli gations is not necessarily preserved. Whatever annual payments arc to be made by virtue of any con tract, whether it forms a specific charge or not, as they must be defrayed from some or other of these sources, are, without distinction of their origin, liable to the same proportionate deduction. Thus the charge is gradually diffused from the first possessor to the ultimate proprietor; arising from the necessity of protecting private transac tions from exposure experienced under the Income Act is avoided, at the same time protecting the private trans actions of life from the public eye, whilst the revenue is more etkctually guarded." That was published at the time, as you believe, as giving the reasons assigned for the alteration in the Act? —lt was. No change was made with respect to the di vidends arising from the public funds under this Act, which were required to be returned f or assessment as under the former Act. Under the former Act you ob serve all incomes were returned, whether from land or property of any description. This A c t c h arge d every thing atits first source except the public funds. How were they charged?—They were returned by the individuals possessing them, as they would have re turned profits of trade or rents of land. Not as now, deducted from the Bank of Englandi— Exactly; a graduated scale of 3d. to I ld. in the pound was imposed by this Act on incomes varying between 601. and 1501., and five per cent. on 150/. and upwards; the same exemption, however, was continued to persons whose total incomes were less than 601. a year as under the former Acts. Will you state some of those amounts on the gra duated scalef—lncomes under 60/. wero exempt; from 601. and less than 701., 3d.; from 1001. to 1101., 7d.; 1401. and less than 1501., lid.; and 150/. and upwards, ls., or fire per cent. That was as regarded proporty2—That was as re garded incomes generally. Will you refer to section 31 of the Act. What did farmers pay then2—The sum of 9d. in the pound on the rent or annual value. At what amounts; how assessed?-0n three-fourths of the annual value. That was in England; what was the rate assessed in Scotland 2—lt was one-half of the annual value. Can you state any reason assigned at that time w hy . Scotch farmers should only pay one-half whilst En g lish farmers were to pay three•fourths of their prod duty contained in Schedule (B) was charged occupier cupation in respect of the profits which own use after was supposed to he able to apply to his °-hneonfst—he ohs duty of his rent; it was calculated on routt presump tion that the tenant after payment of. his could, in the pence of cultivation, and other out.goiangs u " m for his own three -fourt hs of the ordinary mode of cultivation, acquoutehron purposes equivalent in England I . rack-rent of the farm, and in Scotland an equivalent to one-half the rack-rent: the duty was therefore impoted on the rack-rent at three fourths of oho rate of ls., or 9d. in the former instances, and in the latter at one - half the like rate, or 61, producing the s a me result as if the duty of ls. had been imposed on three-fourths and one half of such rack-rent; and , the reason I appreh en d why a less rat e of duty was cnarged in Scotland than in England on t h e profits of a farm, was, that in Scotland he pays all the rates an d taxes, which in the landlord England are borne by the tenant; the sum therefore on which the latter ought to be assessed (if a portion of the rent is declared to be the profits) should necessarily be on a higher rate than in Scotland, where the assess ment is on rent and something more, namely, rates and taxes; whether the proportions were fair, 1. col not capable of judging. under that Act, what We call Schedules (D) anti (E) were charged five per cent., the same as the o ther?— They were. CHANCELLOR of the ExcLiEguEn—Dees not the Blot sec'ion of that Act exempt foreigners uct resident in the country from payment upon dividends in th a publio funds?—lt does. CHAIRMAN—DO you understand what 13 re ant in in that section by " shares" there, the words beirtg annuities, dividends, andshares?"—lt appears to mean the shares referred to in the preceding section, which are shares of any public annuity. By section 195, is there not an allowance claimed f or more than two children?—There is. CHANCELLOR of the EXCHEQUER—I 3 there not an abatement cf duty in favour of persons having mere than two children, up to the exten of 5,0001. a-yearl— Yes. 5,000/. and upwards?—Yee. Will you have the goodness to state what the amount of exemption was?—lf the income of the party INSIS. 601, a year, and under 4001., there was allowed for earth cniki above two, four per cent.; 400/. and under 1,0001-, three per cent.; 1,C0:)/. and under 5,0001., two per cent.; 5,0001. and upwards, one per cent. CHAIRMAN—Are there any other provisions made in this Act which you wish to mention? Not in the Act; but I would refer to the discussion on the Bill. When Mr. Addington introduced the Bill in 1803, it was in tended that the exemption should not extend to ins mss arising from realiz2d property. A debate took Ouzo on the 14th of July, 1803, which is worthy of the attention of the Committee. Upon that occasion Mr. Addington gave way on the question of exemption, stating at the same time the great difficulty that the executive officers would have in carrying out the exemption upon inecanua from prnperty, when it came to be charged as it was under this Act at its first source, because it necessarily involved in some cases a repayment of the tax. It. was found so inconvenient and so difficult to carry it out, that in 1806 it was entirely altered, and the exemption confined to incomes arising from profits of trade, pro tcssions, and public offices, and from property connetited with labour, with some few exceptions. CHANCELLOR of the EXCHEQUER—Was not an. Act of Parliament passed in the 44th of the King, chapter 37, to repeal so much of the previous Act as required attor neys, agents, and factors to retain and pay the duties chargeable upon public annuities? —It was. Was not there a subsequent Act to obviate certain.in conveniences experienced in the Accountant-Getietars office in the Court of Chancery?—There was. Was not there also more than one Act in the same. year, to regulate the appointment of commissioners, Site.? —Yes; the 44 Geo. 111.. c. 82 and 83. There was 'also another, viz., 45 Gee. 111., c. 15, which imposed an a ddi tional duty of 11 per cent. Were not all these Acts consolidated and amended ia the Act 45 Geo. 111., c. 49?—They were. (To be continued.) AMERICAN NEWS. LIVERPOOL, AUG. 10. By the Royal mail steam• ship Asia, Captain Jud kins, we have advices from New York direct to the 30th ult. She brings upwards of 128,3001. in specie ou freight. From Havannah we have advices to the 22d ult. From the .Neu, York Tribune we extract the following important intelligence from that island : " Our advices furnish us with full and important do. tails in regard to the recent outbreak at Puerto Principe. The pronunciamiento was made on the 4th of July, signed by the leaders of the revolt, Aguero Estrada and Pins, as provisional representatives, enumerating the principal grievances which the island has suffered from Spanish rule. This instrument declares that Cuba is, and by the laws of nature ought to be, independent of Spain. The first battle took place after the issuing of the pronunciamiento. A party of Government troops which had been sent out to make prisoners of the Revolutionists fill in with a rebel force under Aguero, on the 4th of July, at the foot of the Cascorro moun tains. On the previous day a skirmish occurred in which the leader Sanchez was taken prisoner, and a few arms captured by the Spanish troops. In the engagement on the 4th the Cubans numbered 200 men, and the Spaniards 300 men, consisting of 100 lancers and 200 infantry. After a contest the Spanish troops retreated, having lost twenty-one killed, including the captain, and thirteen wounded. The loss on the Cuban side was slight. Twelve of the Spanish soldiers deserted their colours and joined the patriots. The effect of this battle was to inspire the people with fresh confidence, and increased the number of insurrec tionists to over 1,000. They were divided into five guerilla parties of 200 men each, which were stationed in the strongholds about Cascorro and Puerto Principe. They were drilled in military exercise and received ac cessions to their numbers. After the engagement of the 4th the Spanish troops fell back on Principe, some seventeen leagues from Cascorro. The announcement of their defeat produced great excitement among the people of Principe. The general did not send out a force in pursuit of the Cubans for fear of a popular rising, and dispatched messengers to Havannah for a reinforcement of 2,000 men." In the New York Herald we find a different state ment : " We have conversed with an American merchant of the first respectability, who left Havannah on the after noon of the 22d inst.; he states that the Extra of the Fanal of Puerto Principe, dated 17th of July, had been received at Havannah on the 22d, by which it appears two small parties of insurgents had taken up arms, that they were promptly defeated, and sued for a pardon, which was granted by the Government of Puerto Prin cipe; that on the 17th of July the most perfect tranquil lity prevailed at that place; that no desertion of Spanish troops had occurred; and that, in a word, all the re ports published in the papers of the United States have been fabricated to deceive the public by the partisans and abettors of the revolutionists in Cuba and in the United States; that no excitement or apprehension whatever ex isted at Havannah, and that the whole affair did not amount to more than a riot. This is on the authority of a gentleman last from that island." The Havannah correspondent of the Herald gives, however, a confirmation of the insurrection, describes the tactics pursued by the rebels, and states that the rebellion was general ali over the island, and that de sertion prevailed to a considerable extent among the Spanish troops. It is also stated that a body of 300 soldiers, under the command of General Conti, had been captured by the insurgents. Amongst these different statements it is difficult to decide upon the true one. General Lopez still remained at New Orleans. The New York papers state that Jenny Lind will leave New York for England on the 16th inst. In the money-market demand had become urgent, with rates at from 1 to 2 per cent. higher. The stock-market bad declined in consequence of the ex port, of bullion. Exchange on London, 1104 to 110; Paris, 5 10 to 5 123-; Amsterdam, 41 4 '- to ; liaraburgb, 364 to 36k; Bremen, 784 to 79. Several failures had occurred at Philadelphia, one a large commission-house, said to have issued acco rn moclation paper to a heavy amount. In the cotton-market, the demand being active, and holders keeping back, business became firmer, and for some descriptions an improvement was realised. The quotations were, however, a quarter of a cent below those current on the 19th. The receipts at all the 3hipping ports were 2,306,279 bales, against 2,027,39 T last year. 12n - e iron-market was steady at previous rates. Tobacco remained inactive. Freights to G rea t B r i ta i n cont i nued depressed. T o Liverpool, flour at ls. to Is. Id. ; corn and wheat 4d. in bulk, and cotton 4s. per bale and id. per lb. To London, flour at ls. 9d.; oil cake, 25.; tobacco, 30s. To Glasgow, lard and oil at 255. ; flour, ls. 9d. to ls. 10d., and cotton 3-16ths. The general tone of the flour and grain market had been that of continued dulness, without change in price. In the Havannah sugar-market there had been little alterati on; white sugars 3i 7 c. to 4!i i c. No change had occurred in to bacco. Exchange on London, 6 to 6i premium . Freights were dull. -THE GREAT EXHIBITIO N ' On Saturday her Maj es ty an d P r i n ce filbert, after a attend lengthened absence, v i s i te d t h e CrystaltPhe ai Parisfetes e t d o by Mr. Dilke, who had returned from stayr ce i v i no inspectingth . reduced en the Northern States of Germany. Th t e h y e were departments chiefly oocfetuhpeiezd o chu v r e i rneginthaeni and the d amountedth were o e e' buildingspB probably b l a s b s l b' y 'e it n nh o ge t The receipts at the doors number of persons who 18,348. This is the first e. c lp s e s many entered of the red trance fee on Saturdays, resultand may be regarded as Wis. From the s 0 of season tickets, also reduced aware of the fact, t h al factory. F r-- aa lized. In the United St ates de partment 24 large in price, 251. was r p a ckages have just b een received. --- r es VISIT TO SCOTLAIND.—Her Maj esty THE Q U I t t E ed to signify to the directors of the Great has been Railway h er gracious intention of availing herself progress this year to Scotland. O thefrailway i fi h r v s a t y time inh er This will ehiiverinillli line ee.that royalty has honoured this great trunk line motecommunication by travelling on it, and ations on a xtended prepar and . scale are on foot to secure carriage s being expressly t h e comfort convenience of the illustr:ous travellers. A royal s i o n, by Mr. Williams,io fo prepared for the occa rn S to the company. It is to be eighteen feet long, and will be elegantly furnished as a saloon. There will be a magnificent couch at either end, and the whole is to be lined with flowered Indian silk of the most costly description. The ground of this gorgeous silk is pure white, and the flowers are of the most delicately variegated tints, pale blue and pink predominating. As at present arranged, her Majesty will leave London on the 28th instant, proceeding by the Great Northern as far as Nottingley, which is within twenty miles of York. The York and North Midland will then convey her Majesty to York, whence she will proceed n orthward by the York and Newcastle, the Newcastle and Berwick, and the Eastern system of lines. Simms, FUGITIVE aad Ball, iMERCANTILEiron merchants, C LE Hor ton, chester, have been robbed to a very large o 1 t o l i f . T) " o Port-street, 1 - sentstrserte, CLERK.--Messrs. ~ onell.loa nre--i followed on Africa steamer on the 2d inst., and was detective police their clerks named Schofield, who sailed for America in the Schofield apprehend him. force, in the Baltic, with power t a o t ap Wednes day by Inspector Buckley, of the Manchester in the office of Messrs. occupied a very influential apo was esteemed the deputy of Morton, Simms, and Ball, g his absence Schofield received sums partner. an That gentleman has been Mr. Ball, the managing from honn, and duringo. b ' him; and it is feared that he which is unaccounted for 3 which were into b . amounting to near 50 l from his fellow clerks, the whole of has drawn other large accounts put .43 hands to collect. ." ,;: ~r wic. Eo- On. 'lid (IVO wer bu for ,ply sin 0111 Ugh rogl 365 eed, 000 ;on ring for held rely op s off i secl. fight ave. ions b ut airls 0. 10110 ails' to h6l d off par not 71 1 " 61 1 " 4110# 2310, eV isi" 611 1 4 (Of 39 IS 05 0 of 1 106 klig. [O l a, -6 a 1° ' 6 3 10 1 10 % 2 T4 O ; s ale a ill R r 1