The Sun. — London, England, 1851-08-14 00:00:00

, rs in the Brown, intil the To priso n to his kill the struggle ay fright oncealed ,ed until tired the conver previous nly time handed who was idlord of Ist night er about showed e attics• came to ave partially I heard ling Lei vn room► sly close tate was ,h e r two .td-room, ave gro g the ig made nfamotts re' lg at the I went 13 a woke er,' in t i of up to ened 0 3 . 9 ied in i n I after' ers With [to mine, le police all three ?posed to rs, taken ing then: l were all prisoners don for to the the Ma- ; be con° t h w hich e to deal ef ore felt ,rial. by Mr' we eding w hom, f e llow , he We e mpletely !ntreated ; it mus t al belug [r. SYer l seemed and to age' a coos' mecutril tterestedg wo prol 3irmior 3e course his sense ;hem the me. ge to pon pal the Alas' up. cond 51. more, to mu ; O a r ?,nalty ok for tif c) )n. ;TS. ) buorn t ns acti oll6 New I'4 , without ,nsactioull ern, 8"' WesterO A , tern sll`. ylimit ea cos W e l s hire 03 engag e wh icP, , lighw bUrc il ; ()(3- va ding , )0 0 " e fi" u g ► the wife 0( Fraic is 1 F v i ce North' lortotii lebon er by 0 0 s o b°, stree‘ LONDON and NORTH - WESTERN and CHESTER and HOLYHEAD RAILWAY %. lite celebrated 3rltminia TubulPr and Suspension Bridges over the k enat Straits and North Wales, the Island of Anglesey, and elyhead. _ . Weekly Tickets at Reduced Rates. A rrangements having been mane to afford parties an opp ortunit y „. visiting the above interesting objects ant the magnificent scenery °I orth Wales, Tickets will be issued at the Euston Station, avail "le for One Week from the date of issue, by any train, according to ~11 8 , allowing th e holder to stop at Chester, or any station on the Chester and Holyhead Railway, but not to travel twice over the same 61° rtioll of the railway in one direction. FARES. Express or Mail Train ••••.. • • £3 10 0 First-class Ordinary Trains •. • 210 0 Second-clan Ordinary Trains .. 2 0 0 By order, MARK 11171 SH, London and North-Western Railway. J. 0. RINGER, Chester and Holyhead Railway. o *naral Manager's-office, Euston Station, June, 1851. C HESTER ai d HOLYHEAD RAILWAY. REDUCTION OF FARES. On u tr and after FRIDAY, August I, 1851, Passengers will be book ed ° °gLi and conveyed at the following Fares, which includes the c e lage-money between Kin,gstown and Ilolyhead, either by the c 41 ' of the Chester and Ilolyhead, or of the City of Dublin "aPany. Single Fares. Return Tickets. Ist Cl. 2d Cl. Ist Cl. 2d '2l. s. d. s. d. s. d. s. d. London.. • • .... 60 0 .. 40 0 .. 90 0 .. 60 0 tetsr eenKings- Birasioeham •• 40 0.. 30 0.. 60 0.. 45 0 t own a Manchester •• • . 25 0 .. 1 7 6 .. 37 6 .. 26 6 nd • Chester .. • ... 20 0.. 15 0.. 30 0.. 22 6 Liverpool...• .. 20 0.. 15 0 .. 30 0 22 6 c _ileturn Tickets between Dublin, Liver•ool, Chester , Man ..ester, and Birmingham, will be available for the Return Journey for SEVEN days after date of issue. Those bet ween Dublin and ndon FOURTEEN days. Departure from Kingstown. Arrival in London. ' k 9 0A M. Express. 11 0 P.M. 1 0 P.M. Mail. 4 50 A.M. 7 30 P.M. Mail. 1 0 P Departure from London. Arrival in Dublin. .9 30 A.M. Express. 10 30 P.M. a 5 0 P.M. Express. 6 30 A.M. 8 45 P.M. Mail. 11 0 A.M. i x No Second Class by Express Trains between Chest er, Bir nghain, or London. Through Passengers by these Trains must re-book at Chester. Tickets can be obtained at the Dublin and Kingstown Railway ' c asinos, or on board the Steam-boats. _ su perintendent's Office, Chester, July 31, 1551. J. 0. BINGER. IRRITANNIA LIFE ASSURANCE COMPANY. 1, Princes-street, Bank, London. Empowered by special Act of Parliament, 4 th Yid., cap. 9. DIRECTORS. CIAIX XAN—CoIoneI ROBERT ALEXANDER, Blackheath Park, Kent. Willlana Bardgett, Esq., 149, Fenchurch-street. George Bevington, Esq., Neckinger Mills, Bermondsey. '. Cockerill, Esq., Shadwell, and Twickenham. Mlles Cohen, Esq., Shacklewell - lane. .111ei; Coventry. Esq., White Hart-court, Lombard-street. J ohn Drewett, Esq., 4, Princes-street, Bank. Erasmus Robert Foster, Esq., Cold Harbour-lane, Camberwell. T : S. Girdler, Esq., 7, Tokenhouse-yard. J'a• L. Smale, Esq., Doctors'-commons. BANKERS. Messrs. Drewett, Fowler, and Fowler, 4, Princes-street, Bank. SOLICITORS. —ars. M'Leod and Stenning, London-street, Fenchurch.slreet. ADVANTAGES OF TIIIS INSTITUTION. Halt Credit Rates of Premium. o je_raons assured according to these rates are allowed credit (s.vith 6ecurity) for half the amount of the first seven annual premiums, t iv .:thg interest thereon at the rate of five per cent. p er annum, with h a ' - 4Ption of paying off the arrears of premiums, at any time , or L te n g the amount deducted from the sum assured sho uld the policy ° me a claim. For Securing Loans and Debts. vhieTable adapted especially for the securing of Loans and Debts, by tr ea t .' t he fullest security is obtained on very low, but gradually in 'MR premiums. twti‘l.lcies revived, without the exaction of a fine, at any time within months, if health remain unimpaired. ?. Board of Di rectors i n a tt en d an ce daily at Two o'clock. iige of the A ssure d i n eve ry case admitted in the Policy . e dieel attendants remunerated in all cases for their reports. A ra ..., Extract from the Half Credit Rates of Premium . "'L Premium required for an Assurance of 1001. for the whole Term of Life. Half Premium for i Whole Premium after Seven Years. I Seven Years. £ a. d. 1 1 9 1 9 2 2 2 6 3 6 8 £s. d. 2 3 6 2 18 4 4 5 0 6 13 4 E. R. FOSTER, Resident I)irector. ANDREW FRANCIS, Secretary. meet prospectuses , tiod,, ofe- Prospectuses, and every requisite information as to the th e 0 - effecting assurances, may be obtained upon application at th r ,., ffice . 1 , Princes-street, Bank, London ; or of the several agents vu2hout the country. --____ POLICIES ONCE ISSUED ARE INDISPUTABLE. _ Ej GLISH AND CAMBRIAN LIFE ASSU• RANCE SOCIETY, 9, BRIDGE-STREET, Blackfriars, London. TRUSTEES. G. M. Murray, Esq. Isaac liaise, Esq. W. „ Whitelock, Esq. Daniel Ware, M.D. Declined" Lives assured at equitable rates. ' 441.18 granted on undoubted security of every description. , and Endowments on most advantageous terms. ulvision of Profits—Four-fifths to the Policyholders, and one-fifth , 0 the Shareholders. Credit given for half the premium for the first seven years. Medical practitioners liberally remunerated for their reports. Liberal Commission to Solicitors and others on introd uction of ullsiness. Prompt payment of all claims. Prospectuses, with the report, can be obtained from CIIARLES W. BRYAN. Resident Manager and Actuary. 'ROUSE and FARM to LE T. A Capital Country Residence, with a Farm of 200 acres of excellent Arable and Pasture Land, known as to h THE BOTESD ALE LODGE FARM, -e Let for a term of years from Michaelmas next. Tile Farm has been for the last twelve years in the occupation of excellent tenant, and is in a capital state of cultivation. House and Premises are very commodious, and are delight- EV situated in a most eligible part of the county of Suffolk, with a te uu „lawn in front, and are replete with every convenience for a '4` i elzaan's residence. b e 2e right of sporting over this and another small farm near can included, if desired. to John'mission to view the property and other particulars, apply d o ,,White, E.q., 13, Barge-yard-chambers, Bucklersbury, L0n .1,;-" wi ch Mr. Blomfleld, Botesdale, Suffolk ; or C. E. Tuck , E s q ., or GREAT EXIIIBITION and the ROYAL POLYTECHNIC 411 the INSTITUTION. reOst interesting Deposits at the Great Exhibition will, in turn, be lectured on at the ROYAL POLYTECHNIC INSTITUTION. alt the :The present Lectures are on the Chemist r y of the Minerals oohs , , e • • reat Exhibition, including the precious by Gems, Cry .bY H. Pepper, Esq. - Popular Lecture Dr Bachhoffner ttg ti e l recent Total Eclipse of the Sun, with splendid Diagrams, show e appearances which actually occurred on the line of Totality. ratio Rotation of the Earth, exhibited by Foucault's Experiments. th e t .,Zreat econmy of Cooking by Gas explained.—A Lecture on '' t orY of the Harp, by Frederick Chatterton, Esq., with Vocal wo Series of splendid Dissolving Views.—Diver and ving B ell, &c. Admission, Is. ; Schools, Half-price. te ° v P 4 ll ,! l — ai lY from Half-past Ten to Five, and every Evening from u...22_1a1f-past Ten. LAITRENT'S GRAND CASINO, Licensed by Act of Parliament. AItGyLL ROOMS, GREAT WINDMILL NOie STREET, ST. JAMES'S. Lessee, Charles Emile Laurent, jun., 57, Brompton-square.) OPEN EVERY EVENING, With LAURENT'S UNRIVALLED BAND. Principal Cornet-a-Pistons, M. Boulcourt. Ai% open at Half-past Eight o'clock—Dancing to COMMON. 1111 and terminate at Half-past Eleven o'clock precisely. Admission, One Shilling. lOYAL ACADEMY OF ARTS, TRAFALGAR-SQUARE. -- LAST WEEK. notice • a hereby given, that the EXHIBITION of the ROYAL Dp In" —ll'y will FINALLY CLOSE on SATURDAY next, the IGth , ant, at SEVEN O'CLOCK PRECISELY. (1 4 Aci thissien (from Eight o'clock till Seven), One Shilling—Catalogue, Shilling. JOHN PRESCOTT KNIGHT. 8.A., Secretary. E xhibitors are requested to send for their Works on Wednesday, 4 2° th, or Thursday the 21st. tIR. CULVERWELL'S NEW WORKS. 10. „, To be had of Sherwood, 23, Pat ernoster - row ; C arva lh o; Orl4'reet-street ; Mann, 39, Cornhill ; or direct from the author , ' J ac Shilling each ; by post, Is. 6d. ENJOYMENT OF LIFE. "Health, Recreation, and rational Use of Time." tttr ti V l lllNTß:—Early Rising—SPeig a.nd Summer Mornings—F.x loeravi about the Environs of London—The Parks, Lanes, Hills,Places--ountr ip„High-roads, Fields, and other pleasant zuld Ramllles—The Sea—London at Night—Evening. at Home t i "V" -- The Drama—On Eating , D rinkin g , Sleeping, Bathin g , Ai r , ` 468 . Occupation, /cc., Sec. IL t itAGMENTS FROM THE MOUNTAINS. Two Vols. 4 Ir T ., Volt. T TO THE LAKES; SKETCH . OF EDINBURGH, am Vol. 11. JAARES 01 KILLARNEY ; REMINISCENCES 01 DUBLIN, Fcc. WHAT TO EAT, DRINK, AND AVOID. p:zmat three s tore years and ten our course may run." th ' e tal ) ," l ,.,ar,.. review of almost every form (cause and cure) of net , uoultated health and enfeebled constitution, that haras‘es b itt h4 4, besets business, er study, and em -4,4 erg the man of pleasure, 'Oil 0 F age, with tables and rules for the diet and physic* , every -day life. IV. THE PASSIONS. " Inlet passions hurt the body—what imprOVII; 1, „, tra.rx,Truths as refined as Athens ever heard." tie -Life's pilgrimage, from infancy to old age. The advent 41rtleZL'ug. Chastity and its infringements. The c asualties of rtea ari rf 3 And dissipation, with illustrations, g r a phic, narrative, Advocacy of early marriages.; v. THE MARRIAGE STATE. Iti, x " To be or not to be, that is the question." et,";; regag i t .—Laws and obligations of nature , society , and re `6, o h irg marriage, to be observed by either sex. Time and Klt. to s e „,tth sides, as to age, temperament, complexion, and D a 4 Calci ef — '9 healthy offspring, with the art of rearing them. ''euveneas and its removal. Sterility and its conversion. IV ' 4 . 5.7). ; r ‘'..LVERWELL, M.D. (1841), M.R.C.S. (1827), L.S.A. 15 - " e, ulat3'-rive years Medical and Forensic Referee in these ----.7 P ".ll::7letion hours daily till ave. Myst:lino. 'avail till nine, "a. Rove nt-atr.ao VICE ON THE SECRET INFIRMITIES OF with P YOUTH AND MATURITY. lan Directions their Prevention and Cure. hat a„,'„IFTYi COLOURED for ENGRAVINGS ON STEEL. _ ItaL" ol hed, in French, English, German, Dutch, Spanish, and uth3 , a Sealed Envelope, 25.6 d., or post-free, from the f. L v or - ty i. two Stamps, SERVATION; a th „ .. the t e(11 ,,. cal Treatise on the Physiology of Marriage, and on il' 4 11: -. "` I nfirmities and Disorders of Youth and Maturity, e a g• acquir e d at an e a r ly period of life, which destroy ell', >Stel and mental powers, diminish and enfeeble the natural Ob s er g :. and exhaust the vital energies of Manhood ; with Practical t tervu o a a ti tns en the certain Prevention and successful Treatment . of Local and Constitutional Weakness, Syphilr, t w'etis a —, and all Diseases and Derangements resulting i frnm t ~oers of ' t aa h adopted by Lallemand, Ricord, and o l t e her e lmnenme mi4 strati o ° faculty in France. With Fifty co Dred oeu g the Anatomy, Physiology, and Diseases ur o the Engravings,e h abits, °rifans, explaining their strnetures, uses, and fanctions, aabit a :jrious injuries that are produced in them by solitary " ce ases, and infection. BY SAMUEL LA'MERT, M.D., beeto r in. B EDFORD-SQUARE, LONDON. erg b Me dicine. Matricul a t e d M em ber o f the University of Edin leeah!U°norary Member of the London Hospital Medical min So t ei eria ety n , Sled i o a te of A pothecarias' Hall, Lone on, Member of the gociefy of Edinburgh, &c., rzo• t o ,"` 3 7 .. _work ~ contains a plain and complete description of . the a t n iv a- Coad it , 4ll , Physiology of the reproductive organs, and of their r k e a th e e hi g h eat -415 in health and disease. Dr. La'Aiert, who has ta Time ulais hulnedical honours, as evidenced by the diplomas andtes Who h. er ted in the work, is the only legally qualified medical man tla a exclusively, and for many years devoted his studies to vat:fettetrnent of these complaints. He ma be consulted with ad . - tata lr hY all those whose constitutions may have become Cr lat e "gh secret practices acquired ix youth, or by the excesses _ r years, whereby the pleasures of life are marred, the objects be asf a n r ri g age frustrated, and existence itself rendered a term of un- Bubnar tr y a nd regret. ed by the Author, and may be had of J. Gilbert, 49, Pater gl r w ; Hannay, 63, Oxford-street ; State, Titchborne-street, heel.bkpt; Gordon, 146, Leadenhall-street ; Mann, 23, Cornhill, : for forty-two stamps, from the author's residenee, wh° frig b ed on these disorders person4ll.y s or by letter, f ally, Vl4 fi4cold4 013 64114: 1,4 r, . 1 4 kr ••• -", v ... '?'- e • i , ''.', 1: '....) C, A.:, I 14-----, M .s .l ' c i',.. 1 ,. 5. < \.:\ 1 - '4 , -.F' . * SC. iNc4 --A i, / -\- "..-!. t.fr -1- V 1 -.5...- 444 ~,', -.4°' , 0,... z ,..„. ~.... . „. .."6- f ' 4 , - 0 , 4'77 '' --7- , g' Z'',• 11 (6/ '' . IP - • ~..),,, -- -; ;, ,f , , t ,. is i liiii . DIVLT , --"-,„ • • , 9 /,,, r , -'Q N ° .lB, UST 14 Vra • FT4 +. PX43 375.] LONDON THURSDAY - 4 , 4 44 5 t, 714,7 . map Ak , 1 t 7 AUG 1851. THE ALDERMEN IN PARIS. See PUNCH, No. 527, for August 16. Office, 85, Fleet-street; and all Booksellers and Newsmen. Just published, Bvo., price Bs., cloth lettered, 14. POPULAR SITE ITEI of the Origin and Development of the English Constitution, from the Earliest Period to the Present Time. By HENRY EAMES, M.A., Barrister-at-Law, and Registrar of the Diocese of Chester. _ _ _ Vol. I. To the Accersion of James I. NV. 11. Dalton, Cockspur-street. NEW WORK ON STRICTURE AND SPERMATORRIICEA. Just published, Bvo., in cloth, price 3s. 6d., by post (free), 45., TREATISE on the CURE of STRICTURE of the URETHRA.; containing the True Reasons why that Disease so often assumes such an intractable character; with Rules and Instructions for the successful Treatment of every Form of Urethral Contraction, based on the results of extensive and pro longed experience. To which is added, Practical Observations on the Treatment of Spermatorrhcea by Cauterization. By F. R. COURTENAY, M.R.C.S.L. _ _ . , "These who complain most loudly are those only who know not how to use the common instruments. . . . . The prac- tice of surgeons has been marked with all kinds of violence, and in difference about the simple cure of diseases, and a passion for operations, and all the excesses and horror of surgery."—John Bell. Bailliere, 219, Regent-street, London. ATT Y' S GRAND NATIONAL HIPPODROME, Kensington. OPEN DAILY. - Unprecedented success has attended this Establishment, which has become the most popular and fashionable entertainment in London, The Performances will embrace the whole of the well-known ta le' tof the Equestrian Corps. The principal features will be the Chariot Races, with other scenes, on a scale of novelty and grandeur never before introduced to the British public. Doors open at Five. Performance to commence precisely at Six. Private Boxes Admission to the Reserved Seats - 3s. Od. First-class do. Second do. Third do. C REMORN E.—Admission, One ; Children, Half-price Last Week of Deulin's Ballet, The Star of Beauty. THIS DAY —(By Desire)—A repetition of the Grand Naval Fete at Eleven o'clock, of the Taking of Gibraltar, and Storming of the Town and Fortress, by a numerous fleet of steam vessels manned by experienced crews, with she sanction of the di rectors of the Citizen and Iron Boat Companies. T. B. Simpson has the hr nour to inform his friends and the public that nothing has been neglected to render this representation truly magnificent, new and extensive scenery and costumes having been made for this occasion. The Inver Esplanade is the only place in London where a spectacle of this magnitude can take place. The Pyrotechnic department un der Chevalier Mortram. Grand Balloon Ascent by Lunardini. TO-MORROW—A Grand Balloon Ascent by the celebrated Spanish Aeronaut, Giuseppe Lunardini, in the Royal Cremorne Balloon, at Seven o'clock. Ladies or Gentlemen wishing to accompany him may apply to the Treasurer. On SATURDAY—The Feast of Rosa, and Night Balloon Ascent with Fireworks. At Four o'clock in the Afternoon, and half-past Eight Evening, Francont's celebrated Equestrian Troupe, from Le Cirque National de France, no charge made for the Four o'clock performance. M. Bosisio, the celebrated composer of dancing music, con ducts the great Cremorne Band, and will execute all the music which he composed and conducted at her Majesty's Ball at Buckingham Palace. Exhaustless entertainments daily, in cluding the Bosjesmans or Bash People, Deulin's Ballet the Star of Beauty, the Ethiopian Serenaders, the double-sighted Youth, Cantello's Egg-hatching, the Howling Saloon, &c. Doors open at half-past Two, admisEioa Is.. Children half-price. The Hotel affords every accommodation for private and public dinner and super par ties. Steam-boats and omnibuses nightly after the entertainments, the transit being superintended by Directors. Fare, 4d. by Boat, and Gd. by Omnibus. On Sunday the Gardens are open in the afternoon for refreshment, admission by refreshment card 6d. Table d'liote at Four and Six o'clock, 2s. 6d. ~..„ . THE ROYAL PROCESSION TO PARLIAMENT. Few prorogations have excited so much interest as that of the Parliament in 1851. It is preparatory to a dissolution. Will the same Parliament ever meet again, ace questions which arise among politicians, but cannot he answered. The Parliament is rarely al lowed to die a natural d ath, and the present is drawing nearly to its close, and may be dissolved behre Christmas taking advantage of the cairn which succeeds a stormy session, and fr mo the benefit de rived from the absence of all political excitement ; meanwhile everybody is on the qui wive, providing for the Sporting season, and the rush to the Establishment of E. MOSES and SON for SHOOTING COATS, FISHING COATS, and DARE-WEATHER DRESSES, of all kinds, reminds one of the crowds at the Crystal Palace. It is impossible to conceive the effect of the display of seasonable Clothing, comprising lightness, durability, style, elegance, and comfort. Every variety of material and design that the most ingenious artists ant the best workwomen can invent and execute, may be seen at the great Mart in Aldgate and the Miseries, or the noble West-end Branch Establishment, in New Oxford-street, corner of Hart-street. A Gentleman can, when dressed in one of Messrs. E. MOSES and SON'S new and fashionable Sporting Coats, bring his gun to his shoulder or throw a fly with as much freedom as if he had no Coat on, and yet defy the weather, for they throw off the water like a duck's back, and are, nevertheless thin, Ight, and beautifully ventilated; in fact Messrs. E. MOSES and SON have made Sporting Coats, among other things, a study, knowing that perfect freedom of action, lightness of material, a good fit, a certain degree of style and elegance, and durability, are all necessary to make a gentleman really enjoy sport. It Is, therefore, with the highest confidence that Messrs. E. MOSES and SON invite all Gentlemen, about to leave town, to visit either of their enor mous Establishments, to inspect their numerous and various dresses for the season, which they will at once see cannot be surpassed, and certainly not equalled in London at double the price. Evey article is marked in plain figures, and no deviation is ever made under any circumstances, and no sooner is a garment purchased than it is replaced. Hundreds of the best workmen are constantly employed uuder the hest artists and cutters, and Gentlemen who prefer to be measured can be suited in an incredibly short time. E. MOSES and SON, London City Establishment, 154, 155, 156, and 157, Minories, 83, 44. 85, and 86, Aldgate, opposite the Church, all communicating. London West-end Branch, 506, 507, 508, New Oxford-street, 1,2, and 3, Hart-street, all communicating. Bradford " Yorkshire" Branch, 19, Bridge-street. Sheffield Branch, 36, Fargate. Tailors, Clothiers, Ratters, Hosiers, Furriers, Boot and Shoe makers, and General Outfitters for Ladies and Gentlemen. The Establishments are closed from sunset Friday to sunset Su tarday. when business is r.srmed till Twelve o'clock. IN SIX LANGUAGES- FORTIETH EDITION. :ONTAINING THE REMEDY FOR THE PREVENTION OF DISEASE. taustrated by One Hundred Anatomical Coloured Eagravings on `,heel. ON PHYSICAL DISQUALIFICATIONS, GENERATIVE INCA PACITY, AND IMPEDIMENTS TO MARRIAGE. .4 Now and Improved Edition, enlarged to 196 pages, price 20. 6d. by post, direct from the Establishment, 30. 6d. in postage stamps, 411 Commanications being strictly confldential, the Authors have discontinued the publishing of Cases. TrEl}, SILENT FRIEND, a Medical Work on JIL the exhaustion and physical decay of the system, produced by excessive indulgence, the consequences of infection, or the abuse of mercury, with explicit directions for the use of the preventive lotion, tollowc4 by observations en the Married State, and the disqualifica tions which prevent it. Illustrated by 100 Coloured Engravings. By R. and L. PERRY and CO., 19, Berners-street, Oxford-street, Lon don. Published by the Authors ; and sold by Strange, 21, Pater noster-row ; Hannay, 63, and Sanger, 150, Oxford-street; and Gor don, 146, Leadenhall-street, Londen. PART I. treats of the anatomy and physiology of tho re-productive )rgans, and is illustrated by 28 Coloured Engravings. PART 11. treats of the consequences resulting from excessive in dulgence, and their lamentable effects on the system, producing mental and bodily weakness, nervous excitement, and generative incapacity. Illustrated by 10 Explanatory Engravings. PIET 111. treats of the diseases resulting from infection, either in the primary or secondary form, and contains explicit directions for their treatment. This section is illustrated by 62 Coloured Engiav- ngs. PAitir IT'. contains a Remedy for the Prevention of Disease by a simple application, by which the danger of infection is obviated. This important part of the Work should not escape the reader's lode°. V. is devoted to the eonsideration of marriage, and its du ties. The causes of unproductive union arc also considered, and the whole subject critically and philosophically inquired into. THE CORDIAL BALM or SYnIACUM is exclusively employed in treating nervous and sexual debility, impotence, &c., I Is. and 335. par bottle. The Concentrated Detersive Essence, an anti-sytibilitic comedy, for purifying the blood in cases of infection, secondary symptoms, eruptions, and the abuse of mercury, lls. and 335. per bottle. Terry's Purifying Specific Pills, 2s. 9d-, 4s. 6d., and Ils. Per box, a certain remedy for gonorrhoea, gleet, stricture, and chronic inflammation of the bladder. Consultation fee, if by letter, j:. A minute detail of the case is required: age, habits, and posi tton in society. 51. Packets, with advice, to be had aV the Feta blishment oily, by which the fee, 11., is saved. Messrs. Perry, are in attendance daily at 19, Berners-street, Oxford-street, Lon don, from Eleven tin Two. and Five to Sigt.t; on Sunlay. from THE COUNTRY MARKETS. LIVERPOOL, AUG. 12.—Although the arrivals are much more moderate than for some time past, the weather being still favourable for the harvest, and the report from Mark-lane discouraging, the trade is greatly depressed. Demand for all articles is excessively limited, and prices of last Friday are barely supported. LEEDS, AUG. 12.—We have a fair arrival of wheat to day, and moderate of other articles. The trade for wheat to-day continues dull. We quote prices - same as on Friday, but the business passing is generally limited. Barley is nominal. Oats and peas are slow of sale. Other articles as before. NEWCASTLE CORN MARKET, AUG. 12.—There was only a small supply of wheat from the growers, and nothing fresh up either coastwise or from abroad. Trade very lifeless, and where sales were forced for even finest parcels south country, a decline of is from Saturday's rates had to be submitted to. Nothing doing in foreign. Flour was also a dull sale, and less money would have been taken to do business to any extent. Grinding barley not so much doing, and prices seemed to droop. In other articles no change. NEWCASTLE CATTLE MARKET, AUG. 12.—There was a supply of fat cattle, 546 of im p roved quality; trade slow at 3d per sto ne decline, and p art remai ned unsold. '8 little alteration in s h eep tra d e; lambs and sluggish, at of id per lb, f rom l ast Sheep luggisb, lambs, 7 a week, and part left unsold. rices—Beef, 4s to 5s 9d per stone; sheep, 4 d to 5d • lam P b, 41d to 511 per lb. EDINBURGH MEAL MARKET, AUG. 12.—There were in the meal market to-day 9 sacks oatmeal, each weighing 2801bs. imperial, whereof 8 sold thus : —3 at 1/ 17s Od, 2 at 1/ 16s Cd, and 3at 1/ 16s Od; average price of the whole 1/ 16s 6d 0-12ths. 1 sack flour, which sold at 30s. 2 sacks barleymeal (new), which sold at 245. 11 sacks pot-barley, whereof 9 sold thus:-1 at 265, 2at 2 . and 6at 2ls. EDINBURGH HAY AND STRAW M AR KET, AUG. 12. Oat straw, from lOs Od to 11 s Od per kemple of 16 stones tron ; wheat ditto, 6s 6d to 8s 6d ; barley ditto, 8s Od to Os Od. Old hay, from 10d to 11d per stone; new ditto, 7d to 9d. DALKEITH MEAL MARKET, AUG. 11.—There were 54 bags oatmeal, and 4 of barleymeal at this day's market, which met with a dull sale. Oatmeal on the top and second qualities the same as last week ; and 2 bags of new barleymeal, of excellent quality, were sold at 24s per sack. Oatmeal, per sack, of 280 lbs. First Second imperial .. 36s 6d 36s Od Barleymeal, per ditto .•• 24s Od 2ls 6d Peasemeal —s Od —s Od Flour —s Od —s Od Pot barley ... —s Od —s Od COAL BURKE' Bate's West Hartley 13s Odl Buddle's W. Hartley 13s 9di Holywell Hartlepool W. Hartley 12s Od North Percy Hartley l3s Od South Peareth lls 3clll "Canfield Moor 12s 6d!l ranfield Moor Butes l2s 3di West Hartley West Wylam Wall's E d, &c. Belmont ................ 13s Braddyll Eden Main Hetton Ships at market, 15s Od . 14s 6d .. 13g 6,1 .. 13s 6d .. 14s 6d .. 14s 9d ... 14s 9d 13s 9d .. 14s Od . 14s Od ~. 13s 6o . 13g 3d .. 13g 6d ~. 12a 9d N.—YESTERDAY. Haswell iLambton 'Lumley IPensher Russell's Hettou St swart's 'Hartlepool Heugh Hall Kclloe • South Hartlepool Thornley West Kelloe Seymour Tees West Cornforth Third. 35s 6d _s Od —s Od Od Od 74,,,...501d, 50. THE INCOME-TAX COMMITTEE. We now present to our readers the conclusion of Mr. Pressly's examination ; it occupied part of the second day on which the Committee sat to hear evideece. (Evidence of Charles Press ly, Esq., continued from The Sun of yesterday ) CHANCELLOR of the EXCHEQUER-Rave the good ness to refer to your answers to question 204 and the four following questions. Are the frauds which are contemplated in those answers those which are perpetrated in claiming repayment by parties prov ing that their incomes are under 1501. a year ?- They are. You do not refer to those frauds which are com mitted under Schedule U, by persons returning their incomes in the first instance as far below their actual amount ?-Not at all. Mr. HENLEY-How do you distinguish between what you have termed an evasion and a fraud ?- I made use of the word avoidance ; a man having 1601. a year may charge his estate with an annuity of 201. a year to his child ; I do not call that an evasion of the duty at all ; I think it is perfectly legitimate ; I think he avoids the payment of the duty. CHAIRMAN-Can you state any instance of a claim for exemption, which will show the difficulty with which, whilst exemptions continue, the duty can be collected ?-I can. Will you state it?-A. B. has an income under 1501. a year, consisting of, first, a pension as a retired officer of 20/. ; secondly, a house and garden out of the county where the party resides, and let to a tenant at 301. a year, such house, however, being subject to a ground rent of 21. a year, and charged with an annuity of 101. a year to a sister residing in Ireland ; thirdly, interest on 4001. lent to the trustees of a road at 5 per cent., 201. ; fourthly, dividends on 5001. Three per Cent. Consols, 151. ; fifthly, interest on a a note of hand for 400/., lent at 5 per cent., 20/. ; sixthly, from foreign dividends, 20/. ; seventhly, from an undivided moiety of the rent of a house and land jointly with a sister, 221. 10s.; total income, 1471. 10s., less the ground rent and the annuity above mentioned. The party has no return whatever to make of his in come ; and although entitled to the exemption, he is nevertheless indirectly taxed in respect of every source of income. In each case the tax is deducted from him by others, and the following is the process he has to go through to obtain a repayment. He has first to attend on the appointed day of the Commis sioners' meeting in the district to make his appeal ; having £0 attended and proved his exemption, he has to procure, first, as to the pension, a certificate from the Pay-office by whom the deduction of the tax has made, that he is in receipt of the pension, and has paid the tax; secondly, as to the house and garden, a certificate that the house is in assessment, and the tax paid by his tenant; thirdly, as to the interest on the road bond, a certifi cate from the treasurer of the road that the tolls have been assessed, and the tax deducted and paid to the revenue; fourthly, as to the dividends, the bank books have to be examined and the stock traced; fifthly, as to the interest on the note of hand, it has to be shown that the borrower is in assessment for his property or profits, and has paid the tax, and made no deduction therefrom in respect of such interest ; sixthly, with regard to the foreign dividends, the accounts of the agents paying the dividends have to be examined, and a certificate produced by them that the tax has been deducted from• the claimant, and paid to the revenue; and lastly, as to the undivided moiety of the rent of the house, proof of the house being in assessment and the tax paid by the occupier must be produced; and when all this is completed the duty is returned, but not to the full amount which the party has paid ; be cause in the case of the ground rent, the claimant being entitled to deduct the 7d. in the pound from the ground landlord, and to make the like deduction from the recipient of the annuity, the amount to be returned is less the tax on such ground rent and annuity ; and if either of the parties entitled to the ground rent or the annuity should prove that their income is less than 150/. a year, they have to seek a repay ment thereof in the same manner as the first claimant. Besides all these diffieulties, it may possibly happen, after the exemption has been granted, that the income of the individual in the year exceeds 1501. in this way :-It is only to suppose that the dividends on the first half-year's stock, payable in July, have been re invested, the claim having been made at the begin ning of the year, very soon after April, or that the claimant during the year becomes possessed of the other undivided moiety of the house alluded to in the seventh case, he is then in the receipt of an in come exceeding 1501. a year ; and yet the exemp tion has been granted to him, because when the claim was made his income was really less than 1501. a year. Those cases and similar cases are of very frequent oc currence. That case you offer to explain the question which was asked of you, whether you found many instances of people entitled to exemption who could not obtain it, such being the difficulty of making the application ? -I do. Are we to understand you that from each of these seven sources of income the tax had been deducted in the first instance from each of these, and that con sequently the party had all that trouble by an appli cation for certificates from each of these sources ?- He had. Mr. J. WILsoN.-You say that after all he may have been in the receipt of 1501. a year by the re investment of a portion of the income from those sources, which would give him an additional income during that year ?-Exactly. Is it not the case that the income with regard to which he was then paying was not the income of the current year, but the income of the past year, in respect of which that new source of revenue had not arisen ? -Not so with regard to the claim of exemption, for the claim of exemption of a man must prove that he is not in the receipt of 1501. In the current year in which the exemption is claimed ?-Yes. Not for the year with respect to which he is charged ?-No. The solicitor will explain the effect of the exemption, but it is that the man must prove at the commencement of the year that his income is not 1501. Then am I to understand you thus, a man is charged upon his income from the sth of April to the sth of April?-That man is not charged at all. He pays everything by deduction-he is not in assess ment. I set out by stating that he is not in assess ment at all. He is charged at every point by deduc tion from each of those sources, and during the year he may receive more than 1501. The income in reference to which he has been charged indirectly, as the income coming to him from those different sources is the income of the preceding year, not of the moment when he makes claim for the exemption, and, therefore, with regard to the year with respect to which he really claims the exemption, his income would have been under 1501. ?-Yes; but my answer is this, that during the yea r in which he his claimed exemption, he has received more than 1501. Lord H. VANE-He may have done so ?-He may have received more than 1501. Mr. J. Wlesote-Then would not the income of that year come into assessment the following year ?- He is not assessed. But it would come into operation the following year ?- Of course it would come into operation the following year. Lord H. VANE-Once exempt, would he remain exempt ?-No, he would have to prove it again. Each year ?-Each year. CHAIRMAN-Supposing the same means of income to remain to that individual he would have the same process, and the same difficulty to go through each year to obtain a return ?-lie would, in such a case as I have put. Mr. T. BARING-Does not that fall still more one rously upon a man who lives in the country than upon a man who lives in London ?-No, I think not. Mr. J. WiLsoN-It is understood that the Bank of England have been instructed, in a great number of cases, not to deduct the income-tax where parties have satisfactorily proved to the Commission that their income was under 1501. ; are those instructions renewed annually, or do they go on until they re ceive any contrary instruction ?-They go on until the aacrno enTmu ß nao a elit n i sy allowancetk no t applicationolosmt to i ah n lfkse s e t oaß r ha c phnea t eak ed rdyvseiaeond t angl o uri, ,set been thdnei all o l n ter cases s ; in a n w ad i w c h e send e y 1. o o pu n o cnepgr continuero a o n f t t e h d tao u t s p he o ni d a h nn e . intimation of that exemption without a fresh applica tion on the part of the claimant annually; do you take it for grante d t h at that exemption continues . ? - We do. CHAIRMAN-Then we understand that when once, by order of the Chancellor of the Exchequer, or your Board, the exemption has taken'place, as regards that individual the exemption continues until some new order is forwarded ?-That is at the Bank of England. Notwithstanding the individual may in the mean time have received an accession of property to in crease that amount ?-Yes. Lord H VANE.-That is only with reference to the Bank of England?-Yes. Mr. liouswiri -Did you not su that you sent a list annually to the Bank of England ?—Yes ; the Special Commissioners can deliver in the number of cases sent annually to the Bank. Do you make out a fresh list every year ?—A fresh list is made out for the payment of every dividend. _ _ Mr. DISRAELI — What is the average number ?—I think that question should be answered by the office who send the list ; I really do not know. CHAIRMAN—W hat office sends the list ?—The Spe cial Commissioners' office, Mr. Fuller. How is the list made up that is annually sent ? Where there is an alteration of stock, the parties are constantly altering their stock, and they write a letter to the office that their stock is altered ; then having proved their exemption before, a list of those persons is sent to the Bank and the tax on the dividend is not applied. That is as regards individuals who have been for merly excused ?—Yes. If there are any individuals who are excused, do you add them to the list?—The tax has been de ducted from them and we repay them. Having repaid them one year, do you then give an order the next that the tax may not be deducted ? The Bank will not deduct the tax next year. Then it is in consequence of your representation, they having been repaid by you ; you send to the Bank their names, and request that the tax may not be deducted ?—Quite so. It was considered to be im possible to carry out the exemption and repay the duty, unless that system was resorted to. When you say impossible, were the numbers so great ?—They were. Have you any recollection b what extent the num bers went ?—No ; but Mr. Fuller can give the Com mittee the very number. Mr. HORSMAN—Is that list sent annually, or half yearly ?—We send a list to the Bank of England of every dividend applicable to the particular dividend, that is, where alterations have been made in the amount of the stock. CHAlRMAN—Deductions are made at the India House from the shares of East India proprietors in the same manner as at the Bank of England, with regard to the public stock. Have you ever applica tions from parties receiving these dividends, stating that they are exempt ? —No, I never heard of any. Only public stock ?—Public stock. You have never had any payments deducted at the India House, or with respect to any other than the public funds ?—I cannot answer that question, be cause the exemptions do not come before us as a board at all. Mr. Fuller will be able to answer that. By Parliamentary Returns, No. 317, of the 31st of May, 1849, and No. 27, of the 10th of February, 1851, comprising the returns for three years, it ap rears that there is a graduated decrease, both in the number of persona assessed, and the amount of duty received. Can you state to the Committee whether any investigation has been made into the cause of that deduction, and the result thereof ?—Not that I am aware of. You will observe by the Parliamentary Paper No. 317, that in the year ending the sth of April, 1847, there were 1,190 persons assessed under Schedule (D) in England, Scotland, and Wales, whose incomes were 5,0001. and upwards, whilst in the year ending the sth of April, 1849, there were only 947 persons, showing a decrease of 243, or a decrease upon that class of more than one-fifth of the whole number between 1847 and 1849. Can you account for that falling off?—The profits of trade were not so good, I presume. The amount assessed is upon the average of the three preceding years. Now take the year 184748, the average is upon three good years, 1844, 1845, and 1846, when I believe trade was prosperous. In the subsequent year the average is over 1845,1846, and 1847,1 understand. (I of course speak with great deference) that trade in 1847 was very bad. Then you have all the losses in 1847, and the average is upon the profits of two years, with the deduction of the bad year; that will account, there is no doubt, for a great falling off in that year. Then the year 1848.49, the average being upon 1846, 1847, and 1848, it only embraces one good year, 1846. In 1847 and 1848 trade was bad, and necessarily there must have been a falling off in the duties; added to which the duties may possibly be more evaded as the tax proceeds. In the same return it is shown that there is a de crease under every bead ?—There possibly may be. So that as between 1847 and 1849 there is a de crease in the total number assessed of 5,488 persons, or nearly 4 per cent. of the whole n umber. It ap pears by Parliamentary Paper, No. 27, that the total number of persons assessed under Schedule (D) in the year 1847 was 150,114; that in the year 1848 it had decreased to 147,659 ; and that in the year 1849 the total number had decreased to 144,626, being a decrease in the two years of 5,488, or very nearly 4 per cent. on the whole number. Can you account for that decrease ?—I cannot account for it, except in the way which I have mentioned in answer to the former question. Mr. J.Wiesoet—Would not the number be very greatly diminished in consequence of the very nu merous failures in 1847, which cases would drop out of charge altogether ?—Undoubtedly they would not be assessed, their incomes being under 1501. Mr. T. BARING—Were not those houses which failed, which had compounded for three years, obliged to pay, notwithstanding that failure ?—Some few where we could get the money. Mr. J. WehsoN—But that was only in the cases where they had compounded for three years ?—Only in the cases of composition. And those are comparatively few to the whole number ?—Very trifling indeed. A mere fraction of the whole number ?—A mere fraction. CHANCELLOR of the E XCHEQUER —Were there four or five?—There may have been about that. Mr. T. BARING—Then do mercantile houses gene rally not compound ?—Generally not. Lord H. VANE—There were not above four or five ?—I know of no cases but four or five; it is very trifling. CHAIRMAN — It appears by Parliamentary Paper, No. 317, of 1848, that there were only 35,751 per sons assessed for trades or professions whose profits for such are stated to be under 1501. ?—Yes. Are the Committee to understand that such persons have other property making them liable to the tax or not?—l presume that they have. Can any satisfactory return be obtained of the num ber of persons carrying on trades and professions,per sons holding offices, and clerks whose incomes are under 150/, from those sources alone ?—lt would be quite impossible, Lord H. VANE—Would not the exemptions give you the data by which you could make any such calculation ?—They do not all claim exemption. I should explain to the Committee that the answer would come much better from a practical surveyor. This answer possibly will do—a person in trade has a profit of 60/. or 701. a year; the Commissioners who make the assessment, or ought to make the as sessment, are perfectly satisfied of that fact, and they do not assess the man. They grant the exemption. He is not put into assessment at all. Mr. COBDEN — What plan i s adopted in the circu lating of the papers ?—The notice paper is left with everybody. I apprehend the assessor leaves it at every shop. At every shop, however small ?—Yes. Mr. J. WILSON—I understood you on the former day to say that in the first instance this form is left at every place of business, or every shop ; that then the person who claims to be exempted in consequence of his income being u nder 1501. a year, signs a part of that first form that is left, claiming such an ex emption. That in that case another form is ent to him, in order that he may make hp, t e particulars it of his income, showing how much is, and what it a is derived from, and tha t on ant the exemption is allowed ?—Generally sp eaking it is, but I have no doubt that in this country there are thousands and tens of thousands of small shopkeepers who are never assessed at all, and do not claim the exemption. In xem ption. In all those cases in whic h exemption is claimed . in the form in which you have described the exemptions to be claimed, a return of that nature could be ob tained ?—Undoubtedly. Lord H. VANE—In the cases which you have just mentioned the exemption is granted on the ge neral notoriety of the man's income being so small ? —Yes. CHAIRMAN—Has the Board ever called on the sur veyors or out-door officers to obtain a list of those parties who have incomes under 1501. from trades and professions ?—No. There are no data ?—I never saw the object of it. Are the insurance offices and bankers charged, by any direct return or assessment, for their investments in the public funds and other permanent securities ? Insurance offices are charged in respect of their divi dends in the funds like any other individual. Their investments? —They pay indirectly like any other individual. There is no other separate point ?—Not at all. Looking at the Return , No. 65, of this year, do you think that in these returns any dependence can be placed upon these amounts under the explanation which you have now given have no doubt de pendence can be placed generally upon the more recent returns, but in the year 1843 I have no doubt a consi derable portion of property which here appears as under Schedule (D) did in point of fact belong to Schedule (A) and Schedule (E), And which now is more correctly assessed ?—Un doubtedly. Mr. T. BARING—Then this diminution in the fi gures of the return would not lead you to suppose that there had been any increased system of invasion to the amount of decrease ?—I am not capable of an swering that question ; I think there has been a great evasion on the subject, and I think the longer the tax exists the evasion will go on under Schedule (D). Mr. HORSMAN—That they will go on increasing ? —I do. Mr. J. WiLsorr—Are there means of accounting for these apparent discrepancies without necessarily in volving fraud ?—There are in 1843; trade may pos sibly not have been so good, and may thus have led to a decrease in subsequent years, but it is possible that evasions may go on increasing. CHAIRMAN—Are you aware whether bankers, in making returns of their profits for the purpose of assessment, are required to deliver in the particulars of the different sources of profits, such as premiums, discounts, or other sums are received by them ? They are not. You were asked a question respecting surveyors ; do the surveyors receive poundage on any of their additional charges ?—No. From what period was that disused 2-1 do not re member exactly the period; it is some years ago. The surveyors, in making their additional charges, as regards their own personal interest can have no object for making additional charges, embarrassing the parties who are to pay ?—None beyond doing their duty. Formerly they were paid for all surcharges made under the assessed taxes ?—They were. But under the property-tax they are not paid ? They were under the property-tax by the old law. But they are not under the present law ?—Not under the present law. _ _ Mr. DISIAELI—Not under the assessed taxes now ? •No. There is a change in both ?—There is. Mr. HousmAN—Has it gone to that extent in Scotland ?—They have no percentage in Scotland upon increased charge, although double duties are paid to them. Neither in assessed taxes nor in the property-tax? —Neither in one nor in the other. Is the change in Scotland of more recent date than the one in England ?—Surveyors in Scotland are not in classes as in England; the surveyors in Scotland are paid fixed salaries but are not paid any percen tage upon any increase which they make either under the assessed taxes or under the property• tax. How long has that been the system in Scotland ? Ever since my knowledge of the tax-office. _ CmuumAN . —With regard to the parochial asses sors have the Board of Inland Revenue had com plaints with respect to the appointment and con duct and the want of control over parochial assessors at any time ?—Not assessors, except that complaints have been made of their ignorance, but as regards collectors certainly. What has been the nature of those complaints ; have the Board ever had the matter before them with regard to abolishing the parochial officers ? —They have with regard to parochial collectors not assessors. What steps have they taken, or what was the ground ?—The ground was the losses that the Crown Ead sustained by parochial collectors being appointed and insufficient security taken by the parishes. What remedy has been proposed ?—They have re commended to the Government that it is a matter for serious consideration whether the Government should not appoint their own collectors, especially in large towns or cities ; I do not think that the recom mendation applied to the country generally, but that in large towns and cities it would be better for the Government to take the appointment of the collection of taxes upon themselves instead of the parish. I think you have already stated to the Committee that the assessors and collectors are generally the same persons ?—Generally, I believe. You say that you have made a representation ; have you a copy of that representation as to the nature of the recommendation ?—We have a copy of the re port which was made to the Treasury some two or three months ago upon this subject. Is that the first report ever made ?—That is the first report which I remember that the Board ever made officially to the Treasury. Mr. HENLEY—In the event of a collector making default, the money is levied over again on the parish, is it not ?—lt can be, The Government have power to do so ?—No ; the local Commissioners. The local Commissioners acting for the Govern ment?—Quite so. In the recommendation which you made, did you propose that if the Government took that power into their own hands of appointing the collector, the pa rishes should be exempted from the onus of paying the tax twice over ?.—We did not recommend that, but it would follow as a matter of course. Lord 11. VANE—Are there many cases where the charge has been made twice over, in consequence of the default of the collector ?—Not a great number. A return was made to Parliament of the cases. The return is of the number of persons being collectors of property and income-tax who have been in default ; showing the amount of default, and the sums recovered from the sureties, from the Ist day of January, 1848, to 31st December, 1850. There was also a similar return as regards the assessed taxes. A very consi derable portion of that has been recovered from the sureties of the collectors ; there were some cases in which the money was not recovered. Have the parishes been actually charged twice over in certain cases ; have they been re- assessed F—lt does not appear on the face of this return that there is any re -assessment. You are not aware whether there has been ? There have been re-assessments under the assessed taxes ; I do not remember any re-assessment under the property-tax. I believe considerable difficulties arise with reference to re-assessment under the pro perty-tax. Mr. HENLEY—The collectors receive a certain per centage, do they not, for collecting ?—Three half pence in the pound. Do you propose to take that from the parish assessors if you put on collectors ?—We should take the three halfpence. What do you allow for the assessment ?—Three halfpence. Then you would propose to divide the existing pay ment, leaving the 4d. for the assessment, and taking away the 11d. for the collection ?—Undoubtedly. CHAIRMAN—Did we rightly understand you in your evidence at the former meeting, that the great difficulties which have been thrown on the depart ment for carrying out the provisions of the Income tax Act are owing to the exemptions ?—Un doubtedly. CHANCELLOR of the EXCHEQUER — In reference to the repayment to parties claiming exemption ? Quite so : the repayments under claims of exemp tions have given the department more trouble than the collection of the whole of the income-tax. y tr o o us suggest P None, gges any oe e b a u n t s roefpaevaolialdg ingClithAalßtmlN—Cn additional a trouble the exemptions. Will you state whether the surveyors or officers, in collecting the assessed taxes in Scotland and Eng land, have any advantages from the increased charge which they may make ?—ln England none ; but in Scotland, with respect to increased charges under the assessed taxes, where double duties are enforced, the surveyor is allowed all or part of such double duty. Mr. F. MACKENnE—Is that only where double duties are enforced ?—I think so ; certainly not where an increase is made, to my knowledge. CHAIRMAN—You mean to say that wherever a double charge as a penalty is made in Scotland, the officer has that amount ?—Yes, in Scotland, but not in England, and that only upon the assessed taxes ; none at all upon the property-tax. Mr. HENLEY—You have said that where the double duty is levied in England, the surveyor is not paid an additional amount P—l know of no cases of double duty in England. For instance, take the case of a game licence?—The game charge is an exception. I possibly ought to have excepted the game charge; where a party is charged with a double certificate there ilk a sum of 31. awarded to the surveyor. That is under the assessed taxes, not under the game laws P—Under the assessed taxes. It is an assessed tax, and when that is levied upon a en forced, and the officer gets the second duty ? -31. person who has neglected to pay, double dut y is Mr. F. MacKEtins—ls that the case in Scotland also ?—Yes. Mr. DISRAELI—In England is there no case in which a surveyor is rewarded if there is a double duty, or a surcharge ?—No, I know of none.: Will you refer to section 162 of the Property-tax Act, sth and 6th Victoria, and explain that ?—" Sur in certain c acharges,cases:' confirmed, fi inoperative;rmed, to b in i t treble alwaysduty, remitted; there possibly may be one case, b ut it has never com e before me. The inspector might be rewarded under that sec tion where a surcharge was made ?—Undoubtedly. Is it invariably remitted ?—I believe so; I know of no case in which the treble duty . has been en forced. We think that the salaries which Are awarded them are sufficient ; we do not enforce the treble or the double duties, and therefore have not the fund. Mr. HORSMAN—Do you find that in Scotland com plaints are made that the system is a more vexatious one than in England ?—No I think not. You have not h a d complaints of that kind ?—No, I think not. CHAIRMAN—Can you state to the Committee the expense incurred in collecting the property-tax ?—I can. I have brought a return with me showing the amount of salaries. Poundage to parochial assessors and collectors, poundage to clerks to Commissioners, travelling and other incidental expenses of the vari ous officers, tradesmens' bills, postage and carriage, rent of chambers, copies of poor's-rates and com mission allowed to remitters, making a total of 129,7991. For what year is that ?—That is for the year ended the sth of April,lB49. Has nearly the same charge existed ?—About th e same ; it is about 21.55. 9d. per cent. Have you an account showing the amount of travelling expanses paid to the two Special Commis sioners in altering appeals on special assessments in the year ended sth April, 1849 have; the amount is 6741.17 x. Is that included in the former sum ?—lt is. Mr. SoTHEßoN—Could you easily give us a return of the expense of collection for the first year after the property-tax was imposed, as well as for the last year ?—Yes, I will endeavour to do so. CHANCELLOR of the EXCHEQUER—Are you aware that Sir Robert Peel stated in the imposition of the income-tax that he calculated the incomes of under 150/. a year as one-fourth of the whole?—lt appears so by the debates. Are you at all aware on what grounds such a cal culation could be based ?—I am not. Have you any reason for supposing that it is near ;he truth ?—lt is very difficult to say. Lord 11. VANE—You have no data upon which to form any calculatiOn ?—No. Mr. J. WILSON—WouId not the claims for exemp tion in the first year, for example, furnish some data? No, I think not, because so many persons are not assessed, particularly under Schedule (D). Then, again, under Schedule (C) we have not returned the tax upon one-fourth of the dividends. The tax upon one-fourth of the amount of the dividends has not been claimed as a repayment. The tax was only sup posed to last for three years, and of my own know ledge hundreds of persons never troubled about claiming small sums on dividends for which they were trustees, but when the tax became apparently perpetual they then preferred their claims. Mr. T. BARING—WouId not the returns up to 1815 of the amount paid for income-tax from 50/. to 1501. be some clue to the calculation ?—..N o ; that can apply only to Schedule (D). The income was not returned under Schedules (A) and (C), under the Act of 1806 ; and no exemption was granted in the Act of 1806 in respect of the property. Mr. J. WiLsox—There were different rates of charges ; there was a scale of the various rates from 501. up to 150/. ?—A diminution. A diminished scale of rates; would not the number of persons paying, or claiming under those diminished rates, afford you assistance in the matter P—lf we had any access to those accounts, but all those ac counts are destroyed; every paper connected with the old Property-tax Act is destroyed; we have not even the forms to resort to in starting. Can you tell us whether it is the practice for the original form to be left annually at the houses of those who have been exempted in previous years ?—I cannot answer that question. You mentioned that in a great number of cases where, in the opinion of the Commissioners, the in comes of the parties were notoriously under 150/., they did not trouble them with the second form to be filled up, but you do not know whether they relin quish the practice of leaving the first form in such cases ?—I do not; the surveyors can answer that question. CHAIRMAN—Have you any means of ascertaining the number of individuals who have claimed exemp tion in any one year, and who have been afterwards brought into charge ?—Through the surveyors we have. CHANCELLOR of the: EXCHEQUER—Can you state the number of persons who, in the year 1848-49, claimed exemption on the ground of having an income under 1501. a year, but who were afterwards brought into charge, it having been proved that they had in comes exceeding that amount ?—By a return recently received from the surveyors, it appears that 9,687 persons did claim total exemption, and stated their incomes to be less than than 150/. a year, but after wards were brought into assessment and made to pay the duty. CHAIRMAN—They were brought in by the sur veyor ?—By the surveyor and the additional Com missioner. Mr. HENLEY—Does that relate to income generally, or income under one particular schedule ?—Trades and professions only. That is Schedule D ?—lt is. Coi.ltONtruor—Have you considered the practica bility of any machinery for collecting the present tax, which would be less vexatious to the tax-payer, and equally productive ?—No, I have never considered the subject. Have you ever considered what the effect of a sys tem would be, which, proceeding upon the principle of the Act of 1799, should call upon all persons to make a return of their incomes from whatever sources derived, without furnishing a detail, as that Act re quired, of the sources, in the first instance, but should afterwards only apply the machinery of sur charging and appeals, and requiring the production of those details, and proof of those details, and the administration of oaths, when suspicion should arise, that that first return was not an accurate return ? —I have never considered the subject, but from the cir cumstance of the Government having found it neces sary to alter that in so short a period after Mr. Pitt had brought in his Bill of 1799, I take it for granted that it was impracticable to carry out that system. Was it not the case in that Act that a detail was required, in the first instance, of all the sources from which the income was derived, and also the deduc tions ?—lt was • but all those returns are now re quired from different individuals ; the rent of land is required from the occupier. I am supposing a system which should not take the tax from the first sources of income, but which, as that Act did, should require persons to make a return of their income from all sources, and not to furnish any detail of the sources from which it arose in the first instance, but only to furnish that detail through the subsequent machinery for obtaining proof of that detail, on suspicion arising that the first was not an accurate return ?—I think it would be much more inquisitorial, more vexatious, and more difficult than the present system, undoubtedly. You understand that the first return would not require any detail, but simply an account without any detail of the source es ;we will suppose the case of a country gentleman returning all his rents and all the mortgages that he has got. I am supposing, on the contrary, that he should return one gross sum ?—As rent. Without giving the source ,of it at all ?—That would be quite impossible. You think it would be quite impossible ?—I do ; I think you would lose the whole of the tax. You think that you could not apply the ma chinery afterwards which you now apply, where you thought that the return was not sufficient ?—Cer tainly not. On what is that opinion founded; on the desire that everybody would have to return less than his income ?—At present everything being charged at its first source we are quite sure of the tax upon every penny ; we get every penny upon the dividend, and every penny upon a man's salary; all that we do not know is the profits of a man's trade, but in all the other schedules it is collected to a penny without any disclosure whatever. You assume that the party would not make an equal return ?—I do not think it possible_that we oould get a return. You might, if you considered that a person did not make a sufficient return, require proof, as r u l n° b w , a r e obliged to do in the c ase o f S c h e dule (DP . the production of doc umen t s to substantiate? -- W fair y the sources from whi c h hi s i ncome is deriv ed might require him t o g i ve t h e d e t a il of all the t enant s, and go to the t enan t s an d ge t the rents. e , You are supposing the case of landed propert y alone 2—Landedpp property with other property. Take the case of the funds mixed up w ith other property, such as interest money, we mu st require a detailed statement of each species of income. Do you think you would not get a return which would not, in some cas es at least, require you to call for detail ?—I do. CHANCELLOR of the Excummt—Would not the result of that system be the same necessity of inqui sition into all the circumstances of individuals in all the schedules as that which now prevails in Schedule (D) alone ?—lt would. Colonel ROMlLLY—Because you assume that per sons would not make a sufficient return, and that you would surcharge ,them, and require detail?—Because we should have no means, no data upon which to go. Cur c&LLOTit la the Excum Eß —Did you not - st /j y ' , ;• , 1,.• ' • 1* ,C; , " / ~.....,..., ' / //: • -77---'' V 4 :l',) -- 5;*P tlik , 7,v,4e-, 4- --, T.- ~--_,.:, 4 4 ' ..- ii -- /' ~~~ $ - t z V: ) N * . • t [PRICE SD. - ;, - -, --- ----- , 7 - < z -‘---t_e_9----,- a---(--- X---€---- - r- - -. : _ '-'t 4 t:- -2-7 --- 1 -------'( -----; - '\ / 7- , "-'i-:;•„;1 . 4 . ' I state cn the f-,rme occa s i on th a t ycu b e lisi , e3 that the -.-- '',.' ground of the change i n th e A ct o f 1803, 4hich sub- ~:.' stituted a charge at the fi rst source in the Vaci 4 of a -4 ' .. ''' _. clThrgo, upon income returned by the parties, was in ''''A .4 - , der to avoid the frauds which were known to ha a taken place under the f ormer system ?—I so s' ted. or ) Colonel ROMILLY—You do not think it would be possible for local Commissioners to judge of the general amount of the incomes of persons in the neighbourhood ?—Perfectly impossible. CHANCELLOR of the EXCHEQUER—WouId there not be a difficulty in the case of persons having property in different parts of the kingdom which does not exist in the case of a person carrying on busi ness at one particular place ?—Yes ; it would be in surmountable. CHAIRMAN—CouId there be any more simple mode of arriving at the point than going to the source of each subject of income ?—I think not. This is the simplest and easiest course ?—Yes. CHANCELLOR of the EXCHEQUP.R—IS not that the course which, in point of fact, is adopted in every case whereit is possible under the existing law ?—lt is in every schedule except Schedule (D). Lord H. VANE—Where it is impossible ?—Where it is impossible. Mr. J. WILSON—What, does foreign property come under Schedule (D) ?—Yes. SHIP NE WS. NOTICE. The following has been posted at Lioyd'i:— "Lloyd's. " I am directed by the Committee for Managing the Affairs of Lloyd's to request your attention to the an nexed letter from the Secretary of the Chamber of Cony. merce Bombay, on a subject which has been for some time under the consideration of this committee. " It is unnecessary to urge upon you the great import ance of being able to retain at the port of London, and if possible to secure an increase, of so important a branch of trade as the impartation of cotton from India will evi dently become. The adoption of the Liverpool system with reference to damaged cotton being essential for such purpose, I am directed to suggest for your consideration whether, by mutual consent of the assured and under writers, a practice might not be adopted of inserting a clause in policies on cotton, agreeing, that in case of sea damage the cotton shall, when practicable, be picked and made merchantable. 'lbis arrangement has been adopted already by some merchants, who thereby effect their in surances on more favourable terms, and it is suggested that this practice might be generally carried out with out prejudice to any interest. "The committee have ascertained from the several dock companies that instructions for such purpose must originate with the importers, and in inviting the co operation of the mercantile community of this city, this committee would be happy to receive any suggestions or observations which may tend to promote an object of such great importance to the trade of London. " I am, your obedient servant, G. A. HALSTEAD, Secretary. " TO TUE COM MITTEE OF o MANAGEMENT FOR TUE Alf- FAIRS OF LLOYD'S, LONDON. " Bombay Chamber of Commerce. " Gentlemen,—l am desired by the members of the Chamber of Commerce at this port to bring under your especial notice the fact that a system of business exists i❑ London which does not obtain at Liverpool, and which has not only been found to be deeply injurious to the interests of underwriters, but threatens at no distant period to diminish the business of the port of London, and to withdraw from it such trade as can be more ad vantageously transacted at the rival port adverted to. "' I refer to the system practised in your docks of making the smallest appearance of sea-water on pack ages first-class sea damaged,' and, save at special re quest, avoiding to do that which is rationally and fairly done at the port of Liverpool, i. e., causing such pack ages as ca❑ without any diminution of the principle of just dealing be made merchantable' to be so prepared. " I would call your attention to the staple of this port in particular, viz., cotton, the slightest stain on which is designated as before referred to, and causes Ps per lb., equal to 4s. 2d. per bale, to be deducted, as a matter of course, even ut public sales, while from the hard screwing of the article at this port the fair allow ance to the buyers would be inappreciable. The system prevails all through dock transactions, and lam in structed to say that large profits have been made by the buyers of so-called damages.' The system, no doubt, originated under the East India Company's and dock companies' monopolies, and should with them be con sidered equally obsolete. It is so clearly to the interest both of merchants and insurers that a practice such as is herein complained of should be protested against, and if possible be abro gated, that this Chamber rely with confidence on the early and zealous exertions of your committee to put a stop to customs which are alike unjustified by equity, interest, and common sense. " II have the honour to be, Gentlemen, " ' Your most obedient servant, " ' JOHN CONNOR, Secretary.' " NOTICES TO MARINERS. BEACON ON ISENNERY ISLAND, NEAR BOMBAY. Information has been reeeived at Lloyd's that a bea con of a conical shape, 3S feet diameter at the base, and rising to the height of 50 feet, painted white and red in alternate horizontal bands, has been erected on Kenner,' Island, situated to the southward of the entrance to Bom bay harbour. The beacon is surmounted by a staff with a ball at the upper end, and on a clear day will be visible at a distance of twenty miles. ADEN BACH SAY HARBOUR FLOATING LIGHT. Information has also been received at Lloyd's that a floating light is placed off Ras Marbat, at the entrance of Back-Bay Harbour of Aden, bearing, by compass, from the western extremity of Ras Tarstane, N. by E . ~ distance three-quarters of a mile from Jezaret Sulliel, S.W. W. distance 44 miles. It is a fixed natural light, and will be visible in a N.E. direction, from N. by E. round to N.E. 4 E. It is elevated 35 feet a b ove th e l eve l o f th e sea , an d will be seen 10 miles from an ordinary ship's deck. The light -vessel will fire a gun and burn a blue light on the approach of a ship into the bay. She is painted red, with a red ball on the mast, and flies a red flag at the masthead on a ship passing in or out. GRAVESEND, AUG. 13.—Wind S.E., light, fine. Arrived—Sophia Dorothea, from Sanguenay; Norms, from Porsgrund; Leander and Martin, from Quebec; Seadovia, from Cephalonia; Deo Data, from Dram; Victoria, from Finland; Preciosa, from Dantzic ; Elizeo, from Archangel; Langen, from Christiana; City of Lon don, from Dunkirk; Batavier, from Rotterdam; Albion, from Boulogne; Rhine, from Ostend. Sailed—Konigsberg, Napoleon, and Elizabeth, for the Baltic; Carlotta, for Cadiz; Triton, for Ostend; Stadi Dordt, for Dort; Ocosii and Apollo, for Rotterdam; Seine, for Boulogne; Princess Royal, for Hamburgh; Lion, for Harlingen; City of Rotterdam, for Dunkirk; Baron of Bramber, for Gibraltar; Druid, for Cardiff; William, for Leer; Countess of Durham, for Valparaiso; Rival, for Boston; Catherine, for Constantinople; Lavinia, for Guernsey. VESSELS SPOKEN WITH. Souvenir, from Tralee, for New York, July 20, in long. 45, Randolph, July 6, in lat. 18 N., long. 40 W. Athens, ontward•bound, Aug. 9, in lat. 51 N., long. 9 W. Jessica, from Mobile for Liverpool, July 18, in let. 32 N., long. 79 W. Lady Milton, bound W., Aug. 9, in lat. 51 N., long. 12 IV. Ritson, July 3, in lat. 16 N., long. 33 W. Holywood, from London, for Matanzas, July 14, in let. 30 N., long. 37 W. William Edward, of Aberdeen, for Rio Janeiro, Aug. 1, in lat. 42 N., long. 13 W. Dawn brig, from Belfast, Aug. 8, in lat 46 N., long. 11 W. Sarah, American barque, steering south, July 13, in Ist. 27 N., long. 37 W. NEW ZEALAND COMPANY. the Yesterday afternoon a general meeting of t h e shareholders in this company was held at their n u Broad-street-buildings, for the purpose of taking consideration the present state of their affairs , . e di i pr the ui. best means of releasing themselves from t_h A currie pre iiuto ties in which they are placed. 311";, held on an wednes. sided. At the meeting which wasethat the deben tures the 30th ult., it was announceddbeco a] e responsible, tures for which the company and which had been given in Association due out their enable the Canterbury M i r become and that the ha oer to raise capital to colonizing operations, Bill proposed by the Can terburyboil meeting them, unless the company had no means of to them to raise 100,0001. Government assentedde committee,r%sltie its assent to that measure, discussed for inducing the Go wifice, o f capital which the New Zealand T an h d e v G ar o jo v u er s nme a nt s vernment to w ithdraw its opposition, in consideration of certain make. Jailing in this, native was to ii ca. , upon th h - the only in the present ' • enew e are holders, whin , position of the com . - act , s a ff ai rs, would most prejudicially to their shareholders pang 's affairs, Thewas amount required to meet the deben turesinterests. a considerable portion of however, would be provided for, leaving in twhheicehnl a deficit of about 10,000/. The chairman, in answer to several questions, remarked that since the last meeting letters had been addressed to her Ma jesty's Government, and to the directors of the Can terbury Association, relative to the pecuniary condi tion of the company, but from neither of them, up to the present time, had answers been received. If any money could be collected, the directors would make a call upon the shareholders ; but if theyfad ed : in their negotiations, a call would be inevitable. had _ jUr . Harrington, the secretary, stated that the w r eui Would have some land sold, for which the compaoY not inform to receive money, but at present he couldaccuracy what the shareholders with any degree d been o of the unsa tisfactory be the amount. In conseque nce negotiatios, it was tisfactory state of the company's further, the subject should and it was agreed that on a full: was stated that, in tho deemed unadvisable to prosecute the inquiry be more fully gone the share. steel to append their names to holders would be re ques ted : their willingness to meet it. The event of a call beiningtodetermined upon, a paper expressing p rocee dings then terminated. William Harper, Esq., of Bury, had an interview with the General Board of Health yesterday, at their offing, of the _---- irts°°' :ago" /t ore: olono iarfa?' India WiC k ' G , o 1191 ty ~t