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

a sltliZgia state, and late rases are with difficulty sup ported• About 2,000 eareasaes of foreign Met'. were di ePoied of last week. At per stone by the Carcase. s. d. to s. d. S. d. to s. d. 2 0 2 4 llntton,infcrior •• 2 4 2 8 2 6 2 8 - nsiddlirg.. 210 3 4 210 3 0 prime • • 6 3 8 3 2 3 4; Perk, large•• •• •• •• 2 6 . 3 4 2 8 3 4 small •• •• . 6 3 8 Lamb, 3a fid tw 4s Bd. 7, nortouGn AND SPITIMPIELDS. bee he supplies of home-grown Potatoes on sale have 4: co nsiderably in excess of the demand; p r i ces are agoll l ower, viz., from 3/ lOs to 4115 1 per ton. These " re the lo west figures on record for the time of year. 73 0 ROUGH flop MIUMET. fit:_u accounts from some of the plantations being more to7stire,bie, the duty has been done at from 90,0004 oriS,ooo/. Fine Hops are in 4 moderate request, at full 14 48 ; but all other kinds are very dull. Ditcl and East t 0 1 4 ,,t Pockets, 90s to 1555; Weald of Kent ditto, 803 48 1 Sussex ditto, 84s to 965. V7OOX. tre S i t Week's attendance at the public sales was ex• w k i i : ; `Y large, and nearly the whole of the Wool offered 146", 4 1 3 03ed of at extreme quotations. About 50,000 Priv7 a " now been sold. We have more activity in the Pa rt :"e cuntract market, at very full price's. The im- Li b b e ines Monday last have amounted to 54 bales from 41 from Marseilb-s. 37 fro Callao, 230 from 1 %00, and 1,680 from Sydney. m TALLOW. ' ti ttle or no change ha. taken place in our market 1,424 aol ee , 1,42 4 A londay last. The deliveries have ausountL ea t he imports to 1,312 cas k s . T o -d a y new P.Y.L. P.Y.C. nets quoted at 38s 6d; old,t cash; 37s 91 to 3Si pe t r 2 41,1„ 4 0wn Tallow, 37s per cwt rough fa t , give tl ", e r lb. The last accounts from St. Pe;crsburgh — ` e hiptnents at only 10,500 casks. Ree alert Middli ng Primelargo • • v ua Prinle email • ..._ 1847. 1848. 1849. 1850. 1841. u th ., - - ua, ...... 7,682 7,502 1 22,619 25,380 32,541 36 0 5 5 6 0 d i t0 t r 3 s , 9 ,1 c1 d b, L °l Y. C. .. f 48e Od t 04 34 11Zy l ast Week . 1 t o 1 0 , 1 5 1, 3 d s 4:odl t 033 50 5 3 0 d d 1,384 1,207 1,372 1,424 Nal Ju ne 1.„ .. 8,0,18 13,152 11,741 11,495 13,052 Q itto k last Week •. 2,722 6,593 149 1,501 1,312 N'o3lJune 1 ... 8,481 20,911 8,917 11,249 9,0E0 it TOPni ...... b2s Od 463 6d 40s Od 38s Od 39s Gd L ....r\ -40111, .........—.. 11[11712," 11,----.._ ri _ _ __ •••();:P,ORT or THE CHURCH BUILDING COMM I S SIONERS . S aturday the 31st annual report of her Majesty's v itr' s sioners for Building new Ch urc h es , presented to 11141:lent, w as p r i n t e d. I t seems that in the last report I l letai t oraissioners stated that 470 churches had been corn 491iV in 'which acc ommo d a ti on h a d been provided for th a ' 6 p ersons, including 291,190 free seats for the use of Rta: l er, They state that 27 churches have, by the aid of to !from the funds placed at their disposl, been since 11 rV t eci• In the 27 churches accommodation has been 1 113,..'ed for 20 313 persons, including 14,412 free seats for N e : of the Poor as far as the same can at present be 3 „ 4le d. Thus: in . the whole 497 churches have now 13 - „ l4 Pleted, and provision has therein been made for lil t ' 0 Persons, including 305,632 free seats for the use of t4lt3Pollr. Further, the Commissioners report that 22 ta, l les are now in course of erection, towards which they certain conditions contributed pecuniary aid from 114'41ds Placed at their disposal. They also state that plans r,tt,3t),e,en approved of for building 17 other churches, and A D ,v,tans for new churches are under consideration. The titVcietehion.ers.sin.ce their last report have afforded, or ex ,•Cli "'lx 'willingness to afford, the facilities contained in tNi.ltreh Building Acts for obtaining the enlargement, or N es ing hew and additional burial-grounds to several o Eie t forth in the present document. r t e . th ENT AT WESTMINSTER BRIDGE.— On Satur ittfaTion a singular accident, which might have been 41t4 ii with very serious consequences, occurred in the 4„ . oster •bridge-road, Lambeth, near the foot of the iltl4 l ' 2 It appears that for several hours on Saturday the , I ,lt it ' e fl of the various omnibusses running along the road a :14, 41 g that portion of the thoroughfare between the Nti,74cl S tangate-street, experienced a very singular honel l , :t imilar to the rolling uf a boat on the water. No klof,„ y er3 could then tell the cause, but at length . the 1 41, - "e of the horses drawing an omnibus stuck into the .k1t,334-,4lzed road, and upon extricating it, it was found that le /4 ' 4 th the layer of broken granite was a hole half as 13,41343,4 Moderately•sized house, and of great depth. OttliiCel?r of the bridge having been sent for, an of the place was made, when it was tOce the hole was about 42 feet in circum to ~,"" i mmensely deep. After a survey . had been fr,,reti • as ascertained that an old sewer running under the lain the Thames had broken in, and the ground c t `eth 84rface had dropped into it and been washed away i t lt i tti tig e tt t i t ( l h e, so that the carriages . in passing over the thin 1 1033h03, e top made it spring like a sheet of ice. Fo , rtu- , 4k"t1, 1 , 1 7_ of those ponderous locomotives drawn by twenty itth" e 'l as frequently travel along this road, were pass 114111t, t tin 's; if the ground had been forced in by such a tV a t ell i k_ l e impossible to conceive what would have been -4 41. - I mmediate measures were taken for shoring up I t le oh ails around and placing a barrier round the im itclV,,33l4g• That having been done, carriages were h e otlityraas on ' each side. It is impossible to tell whether . tli ta Part of the sewer has given way, but if such is lete t he road must be in a very unsafe state. lti's KI N that some days must elapse ere the damage can be t t ,Dt lIED ASSASSINATION. A deliberate at a„4l43"esassination was committed on Saturday evening, --e %o 11 ,cloa-bridge Wharf, by an American named Henry lak e W it french merchant named Hache. It appears that 3 31 , - "atr', aet'ng as an intepreter at the Café Francais, on 111313-tv1.1411, kept by Mr. Nusworth, where he fcll in love I , 4 3 .4.l 3 ','' ll sworth's daughter, a prepossessing young widow. -"„gee,vendence was carried on between them till Mr. 1 ,1t 0 ', 41 ,e to reside at the house, whet.' he also took a t 4l liti' ll e Widow, and Page was ' discarded. This had so 14 t ;Pet upon' Page that he became violently excited la iti elo t Ilache, and on Saturday he followed . him down t:'Ill;"' I d where he shot at him with a pistol. For coat. .e bal e dd no further injury than passing through 4 1 t hen lodged in a thick wall. Page afterwards Ira: l ll 4k r ut r. Hache with the butt-end of the pistol, and lit t N e r to knock his brains out. Ile was, howe . ver, Ab Y seized by a policeman and taken to the station- Sti t , , t ,t4 ont two hours after he had been locked up he It atl', t ,Bl) B t , i)e k r ate effort to destroy himself. He was found tret,,,ittoyis braces to the grating of the cell window, but til i 4l ,t a : l t- Two policemen were placed in the cell . to Oqtt, further attempts upon his life. He will be tll O oefore the Lord Mayor for examination. ttr,1, 4 ,, th;', - STREET Gossip.—A pension of 2001.. a L ha rn - List has been conferred upon Mr. Silk ar h b•' who has contributed much to literature, espe littl,N7lll43o.4,seful records of travel. A pension of 2001. a :tikot been given to Colonel Torrens, the . author of 14 0 4e np . ",° 1 1 political economy. Mrs. Jamieson, the I°:'of & - y -h araeteristies of Women, The Fenzale Cha the-i,'44speare's Plays, has also received a pen etit,,t ""il List of 1001. a year.—Sunday Paper. ~41 0 4P',.' John Harding, D.D., late rector of the p a 'kt 4 ht 4 14 : 3 , e s of St. Andrew's and St. Ann's, Blackfriars, It consecrated Bishop of Bombay, in the place of V l Lorn i , eV • Dr. Carr, resigned. The ceremony took ktl -ueth Palace. 13 3 ,NLets t, Otirlac .. , NcouNrEn.—On Monday afternoon as Itoth.otw_attle belonging to the town was driving a ram k1t,111418 41ong the Glasgow road, he was overtaken by 401 31 tF driving a bull and two queys. The latter ( lefil ltl 4 lll baste, endeavoured to pass the first with his 13;1,,f?ita,ka singular circumstance happened. On the t ;to a ,'4 of the bull towards the rain, the latter sud t„,'Nt3,lelk`i about and made a spring at the bull's head tl3.‘' l i`L t oi l l e t e and precision as laid his hugh neighbour e' a l,let a lliiirue road. For some time it was thought the der 4 4 33 , e(1 3 so stunning had been the blow, but the two . ItClifeged to get him upon his feet, and with consi ttP :3`4lty• prevented the ram from making a second 0 : 114 Courier. qlN,, k l ' RELATING TO THE EXPENSES or PaosE -4.4140 4 11 _ Act . has lately received the Royal assent to relatmg to the expenses of prosecution, and tktylt i er Provision for the apprehension and trial of IhtNtilecejtain cases. By this Act, costs and allowances th qh Go. IV., c. 64, are extended to other mis- Oo k be th 411 those set forth by that statute. Hitherto 0'467 no power to award costs at sessions and Ni k 3.%, 1111 013.1 4 f common assault, but the expenses may thNii in cases of felony. Another branch of th thi 3 t etlfi tt lie g t ue Payment of clerks of the peace by salariese red'llCrib 'Which be fixed by justices, subject to ~„ e may t ;‘,N t etti c , of the Secretary of State. It is anticipated 404 ) +444 business will be increased , as a clause is itij al 4l 3 l l eia th restrained the trial of certain f . e e n s c s e .o s. ns T m he a r y e li'lli„,k)ti t4 „ , t id e „Act by which the Middlesex S 01 4 ' th e wie deputy chairman need not be . the corn not Peace. There are 25 sections fla the Act, r ' A t° e xtend I.T, to Ireland or to Scotland. .1 t s 'tva.Dike e 4, the magistrate at Worship-street, will et E at Mr. Burrell, in the Westminster court . at tecce l3 ;: and will be succeeded at Worship-street, .by or Pt A the newly appointed magistrate of the police t e t % ll 4e, ft ed l'A. Buffalo paper states that as two . ,e4'etry-ug upon the grass near the precipice be tee nerd,an the Horseshoe-fall, Niagara, one of them ;„:11), hest „ he brink, fell over and was precipitated C' e di fl l 'est l ,:',distan ce of nearly 150 feet, without receiv ,,lvai",Alry than a few slight bruises. When dis 'l' 4ev ,akin a drink from the boiling flood at his 4l' 4ll4 str,.. tr ' horse d ank before. His mate witnessed 013 4 4 . ' 3 71 l ooking over r at him with much concern.- 11 dip 4 Ak " 'V Post. 'eti 4 11 4 t —0 Tuesday evening the annual N., 3 4ll tti elA Pla 1, -, 1 i 4 ,er of ce at the queen's Head Inn . , Maidstone it 3 ' f ao p gentlemen dined together who are ei b ther , tf3 .4 6:e11r Powing, hop betting, or both. The et e),,oNtyeit% the duty averaged at about 115,000/., ti ? „ 11 ,, 4 11 r 3 , 43 ki r ; 1 7,e gave it at 180,000/, a decided change q, m4 f3 o , ,r esp e .ll4 ieativ e of public feeling on the subject of i. 3 11 ,e : Z 5 0,01 1 L, The usual set for the sweepstakes 44"5eala e - ,`; as the lowest, to 120,00(1. as the highest Nat i , l . 1:; ; e ' e8 1 Whereas last year the scope was much r°03 3 . - ` 4 . o' 4l g the lowest, and 210,000 the highest 1 4 6 N.S'eascl a the whole there was a good deal of busi 0. Express. 4 4101 k 'S i rt 1 1 b 4 o th WEST LANCASHIRE.—Both w h ea t th", 44,) tiaci, i !'"ds, are promising to be rich crops, but p 3 ll alli a ° 4 , on weak light lands, both descriptions 11 4 1 . °y e fa .I g 4 t3 On the whole, however, should the t he n vourable for the harvest, the produce may e of P 451 ,; . age of former years, though rather less ti o k ti ra o r ea la r• te Beans are better than they have years. Winter potatoes, with Itj 4 ll r tlt eli t 4 h,e later kinds of Wimps, are looking toler -111r050443N 6" 1 , 0 moss land, where they have been so hese t he frost and where the largest breadth . • lier Plant • ' Ot 4 14 abb, ed since affected by the disease, they N this Poor. The " question of the day" with , iik'r t 411,1 appears to be, " What is to be dcne with l 'eat„,he „, I 'Ye The answer might soon be given - sow 0 - APea se - ' B l,or any description of grain, rather than vohicie..o[ planting such lana with potatoes.- 041 " aht el t 3% o n. Sir George Grey is progressing til, I N 4 , .. 141 (4 0 , RH A T.--By a new Inclosure Act Y, b e in ' and 15th Victoria cliap. 54) the following t0 t. 4 4 14 :-Hadleigh, in Essex • Hainworth y; ; East et a eok t .•ett nn Anstey, in Devon; Pitfold Manor, ii3 lll t ,` - '° llllll 3on 3 and The Fleete, in Hereford ; Rtv eli• R, sty ; Attfleet, in Lincoln ; South Sotnercotes, in fleet, in Sussex; Bentley, in South ei•lllteki-in.eAlitici4,ll!' in Suffolk; Aylesford. in Kent; and ~"& e ,7l e lea, le4e2t. This is the second Inclosure Act of go ll , Q! le h Nk‘" I 'd! 4 eeotiona. C ANDLE.—There is one s ma ll f act Ys which is not generally knoll n, but avin time, trouble, and temper. If a m o lding it above you, the wick will not np94 Ythere, be easily . lighted again; ws vrawards, the contrary is the case. THE SUN, RO VAL ITALIAN OPERA. The new opera, Sn,ll'o, porformed on Saturday evening, is an ItalLn varsion of' M. Gouncd's Sappho, which was lately produced at the Graud 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 up on th e s t age , b u t that its composer is a young musician from whom great things may reaso na bly b e expec t e d. The subject has been unwisely chosen and lacks dramatic in terest. Cla ss i c al an ti qu ity, as a so urce of materials for the stage, has gone o ut 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 cus, and on the rivalry of Sappho and Glycere for the heart of Phaon. He 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 Tamberlik, 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 a concerted movement of considerable spirit. Sappho, feeling herself worsted, leaves the field to Glycere, who sings her triumph in an air more florid than 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 Alccens. They mount a rostrum in succession ; Alcoeus sings the praise of patriotism ' and the crowd shout " Death to Ty ranny !" Sappho sings of love and pleasure; Alcceus owns 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. G-lycere 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 rhaon'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 Tamburini 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 succ,?.ss 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 space in the 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 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 a musemen t an d i ns t ruct i on . I n p o i n t 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 Suspensio n Bridge, to , and from which the bazaar may be said t o form the main road, will present an at traction to the large population on the Surrey side of the river, as well as to the vast multitudes that use the steam .boats, which it will be impossible for them to avoid. The bazaars m a y be said to consist of an it • luminated avenue from the Strand side of the market 162 feet long, on each side o f w hi c h stalls are ar ranged. The whole is to be contin ua ll y ill um i nate d w ith gas. Immediately , in front is the en t rance t o the theatre of Bouton s Dioramas. Th e b azaars are each 120 feet in length, communicating together by p a s s ages, yet in front forming separate es t a b l i shments. One section of the roofi n g b eing constructed of plates of cast glass, produces a most agreeable effect. The first of the theatres is devoted to th e ex hib ition of phantasmagoria, or optical illusions, under th e sole control and direction of Professor de Waldeck. In the lower area, and immediately over the site of th e old fish market, is placed the theatre for the exhibition of dioramic views, painted by M. Bout . on. Th e views selected for the opening of the , lheatre ar e " The Interior of St. Mark's, Venice, ' and The City and Valley of Friburg, in S w itzerland. The dioramic effects in these two pieces are so managed as to produce the appearance of night and day, storm 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. Danker, 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, un d er t h e present sp i r i ted 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. There were ab ou t 100 persons i nv i te d to t h 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 v i ew was conc l u d e d , t h e visitors were invited to partak e o f a co ld co ll at i on. The greatest satisfaction was manifested by all. The building will be open to the public on Monday. LONDON, SYOitTIA No. CHI. WOLVERHAMPTON MEETING, &e. TO THE EDITOR OF THE SUN. Sin,—lt 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 same paper (Bell's Life) in its latest edition announces the curious fact, that since publishing the abstract of Mr. Martinson'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 bo of more consequence than at present appears on the surface. I have got the very queer task of at.nouncing, too late I'm afraid for any useful purpose, that one of my selec tion for the Wolverhampton Stakes (Champion) will not go to the post; the field will consist of Clothworker, Snowstorm, Goldfinder, Hippogriff (d), Reaper, and Stafford. Clothworker or Colander, former for choice, will clear thu 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 bo 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 agat Hippogriff; 10 to 1 agst Cocktail. Welter Handicap-6 to 4 agst Warwick; 2to 1 agst Baroness. Produce Stakes—Even on The Prime Minister; 6to 4 agst First Fruits; 5 to 1 agst Ringleader. Cleveland Cup-3 to 1 eget Hippogriff; 3to 1 agst Clothworker. Chillingtoa Stakes-6 to 4 each agst Lady Amyott and My Fancy. Patshnli Han dicap—Even on Le Juif, take 6 to 4; 4 to 1 agst Her bert; 4to 1 agst Grief; 4 to 1 agst Truth. Holyoake Stakes-5 to 2 agst Herbert, taken; 3to 1 agst Ischia. Ebor Handicap-5 to 1 agat Haricot; 6to 1 agst Maid of Masham; 10 to 1 agst Nancy. Great Yorkshire Stakes-7 to 4 apt Nancy; 7to 2 agst Neasham; 7to 1 agst Newminster. I am, Sir, yours, &c., THE SPIRIT OF THE TURF. Aug. 11, 1851. SPORTING INTELLIGENCE. YORK AUGUST MEETING, 1851. The Dundas Stakes of 50 soya, added to a Handicap Sweepstakes of 5 soya. each. Radulphus, aged, Bst 121b—Post-tempore, 5 yrs, Bst 81b—Mark Tapley, 4 yrs, Bst 71b—Sweep, 4 yrs, Bst Velox, 4 yrs, 7st 121b—Oxford Blue, 4 yrs, 7st 121 b Tordesillas, 4 yrs, 7st 71b—Lucaria, 6 yrs, 7st 71b— England's Glory, 3 yrs, 7st 41b—Hungerford, 3 yrs, ist 4 1b—Ianthe, 3 yrs, 7st 41b—Sister to Fencer, 4 yrs, 7st 2 1b—Deceitful, 3 yrs, 7st 21b—Tonic, 3 yrs, Est 81b— Saxon. 3 yrs, Est 51b—Sledmere, 3 yrs, 6st 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'ib c Worcester, 3 yrs—Mr. Halford'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 ch f Finesse, by Sleight-of-hand, dam Pharsalia, 3 yrs—Mr. Inman's ch 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 Traves tie, 2 yrs—Mr. Graham's gr c Harker, by Lauer 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 Vivandilre, 3 yrs—Lord Zetland's Angur, 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 ch f by Velocipede, out of Fleur-de-Lis, by Sh ee t 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 Wiekfield, 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. Ilebson's b f Barbuta, 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 earth, 2 yrs; Mr. Beaucroft's br f Fancy (late Madame Wharton), 2 yrs—Mr. Shepard's bk f by Velccipede, dam by Sheet Anchor, 2 yrs—Mr. Stephenson's b f Euphony, 2 yrs. The Yolk Cap of 200 sovs, in specie, added to a Sweep stakes of l 0 soya each, h ft. Aaron Smith, 3 yrs (250 sons.)—The Saxon, 3 yrs (250 sovs)—Knook Knoll, 3 yrs (500 sovs.)—The Ita lian' 4 yrs (250 sous.)—Snowstorm, 5 yrs (250 sovs ) Mark Tapley, 4 yrs (250 sovs)—Paquetta, 3 yrs (500 sovs.)—Vatican, 5 yrs—Clincher, 4 yrs (500 so v s .)— Radulphus, aged (250 sovs.)—Follow• me. lads, 3 yrs (250 sovf.)—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 tieing 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. SCULLERS' MATCH.—The match between Messrs. Wilberforce 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 acqnired 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, visited 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 Countess of Desert, the Hon. Caroline Cavendish, Lieutenant-Colonel the Hon. C. B. Phipps, Colonel Buckley, Lieutenant• Colonel the Hon. A. Gordon, and Major Btddulph. 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 wore 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 tte 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 lion. Colonel Phipps, Colonel Buckley, the Hon. Colonel A. Gordon, and Major Bidduiph 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 Waitieg during the Q ueen ' s a b sence i n 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, a t the o ffi cial 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 Stanford had an interview, on Saturday, with Earl Grey, at the Colonial-office. Mr. William Smith had also an interview with the Noble Earl. Dispatches were received on Saturday. at the Colonial office, from the governors of thA West India Islands. lier Roy a l Hi g h ness THE DUCHESS or BENT.-. the Duchess of Kent arrived at Hamilton Palace on Thurs day night, about twelve o'clock, per the express Caledonian train from London. The train was very heavy, and did not 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. IS 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 Douglas at Arran, on Monday; 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 compa•ny of her royal mother. THE OCTOBER DIVIDENDS.--OH 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. 12, 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. MONDAY EVENING, AUGUST 11, 1851. TO TieE SECRETALtY OF THE BltAliFektD REFORM ASSOCIATION. (EVERY DioNDAY AND WEDNESDAY.) Sir,-0a Wednesday the 6:11, the much perplexed Episcopal and Capitular Estates Management (No. 2) Bill was read a third time with amendments, and passed. On Thursday the Ireuse in Committee made some arrangements for the securing of order •when the Speaker and Members proceed to the House of Lords as summoned. A thing certainly not done before it was needed. On the same evening Mr. Hume moved for laying before the House the minutes of the evidence taken before the Select Committee on Income and Property Tax; the Select Committee itself having 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 his eyes and run into the wrong. Scarcely any body is concerned in it, who is not acting under some degree of mysti fication, either in the way of keeping back something that is true, or advancing something that is not. The key to the whole is to bear in mind, that the question of the Income Tux is the struggle between the rich and poor, to prevent the rich trom paying their share, and throw es much as possible upon the poor and the Working Classes, who are paying in some cases at eleven times the rate of the rich already. Besides which, there is a lurking hope, that if the Government can be prevented from raising money by an Income Tax, there may be an increased chance for raising it by a duty on foreign corn, in other words the restoration of the Corn Laws. If the Working and smaller Middle Classes cannot or will not see into this, they must take their own way, and may do any thing they like, except expect me to go along with them. The Chancellor of the Exchequer is on the side of the Working Classes ; but for reasons known doubtless to himself; he does not seem disposed to say so. When the question of prolonging the Income Tax for three years was before the House, there were evidences of a growing conviction, that in justice to the Working and Middle Classes, it ought to be per petual. At this moment, by one of the strangest acts of inconsequence producible in parliamentary , history, the Member for Montrose, who himself pro fesses to be a supporter of a perpetual Income Tax, rose and proposed that the tax should be 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 with him full joyously, and the restriction to one year was carried against the Government with a majority of 14, by the union of the friends of the restoration of the Corn Laws, the high Tories, and what called them selves the Reformers. 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 incomes. If the Working Classes have not the time, or the genius, to look into this and understand it, they must be pre pared with their purses, and make up their 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 for life only. Am Ito set up a cry, that because it is for my life only, therefore I ought not to pay during my life, at the same rate that would have been paid for ever if it had been eternal to my heirs? Calculate the value of the two properties,—the life property and the perpetual. Take them into the market and see what will be bid for them; and then see 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 clearly enough, if you had not a notion that somehow or other the other side was to help you. No man is ever permanently helped except by the truth ; and the truth is not come at, till it can be winnowed from the chaff that is thrown about it. Get rid of this Temporary Income fallacy, and then there will be a possibility of fairly trying the other question, which is whether property acquired by present industry ought to be taxed at a different rate. So long as the question is tried under false colours, it cannot succeed if it is right. The result of present proceedings 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 such a length is it carried, that you will even find among 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 interest, " than that if a tax is to he just, it must extend to every body ?" Yes, 0 most fit to be fed, according to the popular idiom, tenderly with a spoon this tax is the only tax which anybody pays; but how if' the holders of the lower incomes are paying eleven times 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 pert of the plot is to make the holders of incomes under 150/. 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, " 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 hero it may be as well to say to you at once, that I do nct think the claim for a different rate on what is called Industrial Property, will finally 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 concerned, it was themselves. But it will be urged, that taxes 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 be 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 wouldventure 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 " Veryin 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 for 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 vs orth three. Seine 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 way. This not amounting to the legal number for "a 'louse," 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 au orderly march of the Uommons, was in the main succoi7;tul ; 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. CHAIRMAN—What office do you hold in the public service in the Inland Revenue, and how long have you been in that office?—At present I hold the office of a Commissioner of Inland Revenue, to which I was ap pointed in January, 1849. Prior to that I was Secre tary to the Board of Stamps and Taxes, and previously to that Secretary of Stamps; I came into the public ser vice i❑ 1818. And you have been on continued service since that?— I have. Did you hold en office when the present income-tax, the sth and 6th of Victoria, in 1842, come 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 incJme-tax, as succinctly as possible, from its com mencement under Mr. Pitt, in 1798, down to the sth and 6th of Vict,, the one 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 of 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 total 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: 60/. 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; 1401. but under 1451. a sum not exceeding one-twenty-fourth part of the same; 1701. but under 1751, a sum not exceeding one-sixteenth part of the same; 1951. but under 2001., a sum not ex ceeding one-eleventh; and on 200/. 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 251. and under 301. 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 251., a duty equal to three times the amount thereof; where the amount of the said duties were 251. and under 301., a duty equal to three times the amount and one-half the amoutt thereof; where the amount of the said duties were 301. and under 40/., a duty equal to four times the amount thereof; where the amount of the said duties were 40/. and under 50/., a duty equal to four times the amount and one-half the amount thereof; and where the amount of the said duties were 504 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 24 a duty equal to one-fourth the amount thereof;" " where the amount of the said duties were 71. 10s. and under 101., a duty equal to the amount, and one-half the amount thereof;" " where the amount of the said duties were 304 and under 40/., a duty equal to four times the amount thereof;" and " where the amount of the said duties were 50/. 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 121. 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 25/. and under 304, 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, but 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 afoess ' merit. 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 604 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 i❑ the execution of the former Act, and the inadequacy of its provisions in pro portioning 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 Equality 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. CHAIRMAN—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 value, viz., land occupied as owner; houses and lands in the occupation of tenants; and then it goes on to professions, offices, pensions, stipends, employments, and trades; annuities; interest of money; foreign possessions; money arising from fo reign securities, and any other income not falling under these particular heads. On the other side of the return were all the outgoings, and among others, of course, in terest of money. What are the outgoings which are included?—The outgoings are 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 31th 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 or 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, the regulations that rendered the net income of the individual liable to taxa tion?—Yes. The produce of the tax in that year 1799 upon that altaration, was 6,046,6241. . , When did that Act come into operation?-0n the sth of April, 1799. Dia 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. Aud substituted the provisions of the Act of 39 Geo. 3, for those of 38 Geo. 37—It 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 for a duty calculated some way or other upon the expenditure of the party ?—lt did. CHAIRMAN—And the produce having been 1,800,0001. in 1798, was 6,000,0004 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 are which are contained in that Act? I have read the deductions. I stated them from the return paper; they are the same as the clause in the Bill. CHANCELLOR of the EXCHEQUER—Are there not, in a schedule to the Act, the rules for making the general deductions from income?—Yes. Aro they all contained in that schedule?—They ar©. CHAIRMAN—Have you any other observations on that Act ?—None. Mr. T. BAKING—Were there any exemptions from the operation of that Act?—The exemptions under that Act were granted, as in the former Act, on incomes under 604 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 ? —Y es. Mr. J. WlLsoN—Did that apply only to the foreigners who held funds at the time the Act was passed, or had it a prospective effect in exempting foreigners who mi g ht afterwards hold funds?—lt exempted all foreigners holding funds, then, or thereafter, provided they did not reside in the kingdom. In the first instance, when the dividends were paid, as a matter of course the income-tax would be deducted, and it must have been claimed as an exemption?—Not under the old law. In 1799 Iho outlet returned divi (lends as they aid auy other property; they were not as sessed by the Bank of England as at present. CHANCELL'at of the EXCUEQUER—Be good enough to refer to the 2d section of the Act 39 Geo. 111., c. 13; does that coatnin the enactment by which all these duties were raised2—lt does. Are not the persons there rendered liable to pay the tax, all subjects of his Majesty, whether resident in Great Britain er 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, chapter 22, the 21st March, 17992—Yes, " 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 I of various new forms and declurations of income?—l: does; there is no important alteration by this Act of the Act of 39 Geo. 111., c. 13. Only in the forms?—Only in the forms. There was auuther Act passed in the same year, the 39 Geo. lIL, c. 42, 10th 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 tar as relates to the assess meut smade 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; will 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 amounts. But extending the regulations?—Yes. Are you aware 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 on 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 2—lt is. The 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. 422—Yes; that is " An Act for repealing the duties on income, for the ef fectual collection of arrears of the said duties, and ac counting for the same, and for charging the annuities specifically charged thereon upon the Consolidated Fund of Great Britain." Were there then any additional duties imposed?— There were not. Was it only with regard to regulations?—Only regu lations. That passed on the 4th of May, 1802?—It did. Will you state what was 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 be 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 OH the profits arising; from property, professions,;trades ' and offices?"— Yes. This was the first Act th a t 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 neral 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 various sources f rom w hi c h th e i ncome of an individual may be derived, it applies to the source itself to anse er for its increase. By these means its object is at tained with more facility and certainty, and with less in tricacy and disclosure, diminishieg tho occasions of evasion by the means of execution. Pursuing these `principles, the charm() 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,)vithout 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 bet ween rea l a nd personal obli gations is not necessarily preserved. Whatever annual payments are 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 proporti ona t e d e d uc ti on . Thus the charge is gradually diffused from the first possessor to the ultimate proprietor; and ono of the greatest causes of defalcation 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 effectually 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 b e re t urne d 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 Act charged every thing at its first source except the public funds. How were they charged?—They were returned by the individuals possessing them, as they would have ro turned profits of trade or rents of land. Not as now, deducted from the Bank of England?— Exactly; a graduated scale of 3d. to 11d. in the pound was imposed by this Act on incomes varying between 601. and 1501., and five per cent. on 1501. 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 amennts on the gra duated scaleP—lncomes under 601. were exempt; from COL and less than 70/., 3d.; from 1001. to 1101., 7d.; 1401. and less than 150/., Ild.; and 1.50/. and upwards, Is., or five per cent. That was as regarded property?—That was as re garded incomes generally. Will you refer to section 31 of the Act. What did farmers pay then?—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?—lt was one-half of the annual value. Can you state any reason assigned at that time why Scotch farmers should only pay one-half whilst Englis h farmers wore to pay three-fourths of their p ro fits?--Tho d u ty contained in Sch e d u l e ( B ) was charged cupatiou in respect of the profits which on t h e oc was supposed to be a bl e to apply to his own use after payment of his rent; it was calculated on the p resum e - Lion that the tenant atter payment of his rent and could, in the ex pense of culti vat i on, and other outgoing', tho occupier ordinary mode of cultivation, acquire a sum for his own purposes equivalent in England to three-fourths of the rack-rent of the farm, and in Scotland an equivalent to one-half the rack-rent: the duty was therefore imposed on the rack-rent at three. fourths of the rate of Is., or 9d. in the former instances, and in the latter at one-half the like rate, or 6d., produc in g the same r esult as if the reason that I apprehend i n Scotland duty of la. had been imp osed on three-fo urths and one half of such rack - r ent ; and the t:aso why a less rate of d ut y was char g ed in Scotland th an i n England I the of taefnaarnmt was, the UM t h erefore on E th n e g l a a n n (di on e ] aorrd theb o borne esb profits y a l l the rates and tees, 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 iu Scotland, where the assess ment is on rent and something more, namely, rates and CHAIRMAN—Do yGU underotand what is lucent in in that section ty " shares" there, the words being " annuities, dividends, and shares ?"—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 for more than two children?—There is. CHANCELLOR of the EXCHEQUER—Is there not an abatement of duty in favour of persons having more than two children, up to the extent of 5,0001. a•year?— Yes. 5,000/. and upward: ?—Yee. Will you have the goodness to state what the amount of exemption was?—lf the income of the party was 601, a year, and under 4001., there was allowed for each child above two, four per cent.; 400/. and under 1.000/.. three per cent.; 1,0001. and under 5,000/., 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? Nut 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 rot extend to incomes arising from realized property. A debate took place 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 h ave in carrying out the exemption upon incomes 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 arisin., from profits of trade, pro fessions, and public offi ces , and from property connected with labour, with some few exceptions. CHANCELLOR of the EXCITEQUEII--WaS not an Act of Parliament passed in the 44th of the Icing, 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?—lt was. Was not there a subsequent Act to obviate certain in conveniences experienced in the Accountant -General's 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, & c .? —Yes; the 44 Geo. 111., c. 82 and 83. There was also another, viz., 45 Geo. 111., c. 15, which imposed an addi tional duty of 11 per cent. Were not all these Acts consolidated and amended is 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 on freight. From Havannah we have advices to the 22d ult. From the New York Tribune we extract the following important intelligence from that island : " Our advices furnish us with full and important de tails in regard to the recent outbreak at Puerto Principe. The pronuncianziento was made on the 4th of July, signed by the leaders of the revolt, Aguero Estrada and Pine, 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 fell 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 Casoorro 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 detest 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." I❑ the New York Herald we find a different state ment : " We have conversed with an American merchant of the first respectability, who loft Havannah on the after noon of the 22i 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, thut 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 iu 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 all 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 i nst. In the money-market demand had beco me urgent, with rates at from 1 to 2 per cent. higher. The stock-market had declined in consequence of the ex port of bullion. Exchange on London, 1104 to 110; Paris, 5 10 to 5 121; Amsterdam, 411 to 41:1 ; llamburgh, 3G to 36i ; Bremen, 78:1 to 79. Several failures bad occurred at Philadelphia, o ne a large commission -house, said to have issued acco modation 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 imp rovement was realised. The quotations were, however, a quarter of a cent below those current on the 19th. The receipts at all the shipping ports were 2,306,279 bales, against 2,027,397 last year. The iron market was steady at previous rates. Tobacco remained inactive. Freights to G rea t B r i ta i n continued depressed. To Liverpool, flour at ls. to la. I d. ; corn and wheat 4d. in bulk, and cotton 4s. per bale and id. per lb. To London, flour at Is. 9d.; oil cake, 23.; tobacco, 30s. To Glasgow, lard and oil at 255.; flour, Is. 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 Havannab sugar-market there had been little alteration; white sugars 3;:e. to 42c. No change had occurred in to bacco. Exchange on London, 6 to 6i premium. Freights were dull. -THE GREAT EXHIBITION . On Saturday her Majesty an d P r i nce _Albert,ace, attende after d lengthened absence, vi s it e d the Cry stal P by Mr. Dilke, who had re t urne d fromthe Palace, Paris j et „ to'eduring their receive them. They were chiefly °ccuPl ZJ during their receive thorn. They were chi fly OcCUPO Zjllvereifl and stay in inspecting the departments of the the Northern States of Germany. to 1,584/. 155., the The receipts at the doors amount ed d the building being number of persons who entered of the reduced on -18,348. This is the first I cl , C'd as many were probably not ma y be regarded as satis factory, fee on Saturdays, and aware of the fact, the seer of season tickets, also reduced I n the United States de factory. From the sl ed. in price, 25/. was i large packages have just been received. partment 24 large Pa .„------- T HE Qu ~.. - - _, , s V IS IT TO S CO TLAND.--He r M a j es ty n - d to signify to the di rectors of the Great has been Pleas" Northern Railway her gracious intentio n o f availing herself of their line of railway in her progress this year to Scotland. This will be the fi rs t ti me that royalty has ho n o u red this great trunk line of communication by travelling on it, and preparations on a most extended scale are on foot to secure fort and convenience of the illustrious travellers. A. the " n 1 r oyal carriage is being expressly prepared for the occa sion, by Mr. W illiams, of Goswell-street, the carriage-builder 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 f ar as Nottingley, which is within twenty miles of York. The York and North Midland will then convey her Majesty t o Y or k , w h ence she w ill procee d northward by the York an d N ewcast l e , t h e N ewcast l e an d B e rwick, and the Eastern system of lines. A FUGITIVE MERCANTILE CLERK.— Messrs. Hor ton, Simms, and Ball, iron merchants, of Port u -street, Man chester, have been robbed to a very large one e an o - f their clerks named Schofield, who sailefdlflooarwAedmoenricwe,eidnnteshe. Africa steamer on the 2d inst., and was day by Inspector Buckley. of the Manchester eld force, in the Baltic, with power totappr bdiemte.ctisvcebloiofilice occupied a very influential po w s Morton, Simms, and Ball, and as in esteemed the orE office the o f deputy l‘lessr o s f . Mr. Ball, the managing partner. That gentleman has been from home, and during his absence Schofield received sums amounting to near 500/. from his fellow clerks, the whole of which is unaccounted for by him ; and it is feared that he has drawn other largeflecOullte which Were put intoi.l hands to collect. tvies; whether the proportions were fair, I ata\,noE capable of judging. 'll§ Under that Act., what we call Sch e d u l es (I)) an d (b)'` `" 4l were charged five per cent., the same as the othefe— They were. CHANCELLOR Of the EXCHEQUER—Does not the 81st section of that Act exempt foreigners not resident in the country from payment upon dividends in the public funds?—lt does. _ _ S ~,--:______: . lllg}, ~A~,°~~ :"' I i~ I