The Sun. — London, England, 1851-08-12 00:00:00

I • ( ..- 7 ,2 . - (-- - • / 4. `"1 11 ). r" , PURSUANT to a DECREE of the HIGH COURT of CHANCERY, made in a cause HALL versus LANGLEY, the Creditors of WILLIAM LANGLEY, formerly of Hamilton-place, Saint John's Wood, and late of Avenug-road, Re gent's-park, in the county of Middlesex, Esquire (who died in the Month of August, 1849), are by their Sblicitors, on or before the 28th day of OcTonEa, 1851, to leave their Claims of Debts before JOSEPH lithrrnaT, Esa., one of the Masters of the said Court, at his office in Southampton-buildings, Chancery-lane, London, and are on the 6th day of NOVEMBER, 1851, to establish such claims before the said Master, or in default thereof such persons will be peremptorily ex cluded the benefit of the said Decree and the general orders of the laid Court. A. CHAMBEIZLAYNE, 31,preat.Jarnes•street, Bedford-row, Plaintiff's Solicitor. PURSUANT to an ORDER pf the HIGH COURT of CHANCERY, made in the matter of the trusts et the Will of DAVID SMITH, late of Penrith, is the county of Cumberland, Clerk, deceased, the Next of Kin of the above•named David Smith, living at the time of his death, or the personal repre sentative or representatives of any such Neat of Kin as have since died, are by their Solicitors forthwith to come in arid prove their kindred and make out their claims betore RICHARD TORIN KINDERS LET, Esq., one of the Masters of the said Court, at his Clambers in Southampton-buildings, Chancery-lane, London, or in default thereof they will be exciuded the benefit of the said order. The said David Smith was formerly Curate of the Parish Church Of Mete, near Preston, in the county of Lancaster, and for several years prior and up to the time of his death resided at Castlegate in Penrith, where he died in the month of February, 1823. Bth August, 1851. WALCOT and CA.RR, 13, Swithin's.lane, London. Agents for W. ROBINSON and SON, Lancaster. PITRSUANT to a DECREE of the HIGH COURT of CHANCERY made in a cause WILLIAMSON against MOORE, the Creditors of JOSEPH WILLIAMSON, late of Bubbenhall, in the County or Warwick, Esq. (who died in the month of March, 1851), are forthwith to come in and prove their debt s be fore RICHARD Toittx KINDERSIXY, Esq., one of the Masters of the said Court, at his Chambers, in Southampton-buildings, Chancery lane, London, or in default thereof they will be excluded the benefit of the said Decree. SHARPE, FIELD, JACKSON, and NEWBOLD, 41, Bedford-row, Middlesex, Agents for HAYNES and MOORE, of Warwick, Plaintiff's Solicitors. JOYCE —PEACOCK. THE NEXT OF KIN of Miss MARY JOYCE, late of Clifford, near Tadcaster, Yorkshire. only child of WILLIAM JOYCE, formerly of Thorp Arch, near Tadcaster, afore said, are requested forthwith to send in their names and addresses to the undersigned, or they will be EXCLUDED from the division of the personal estate of the deceased. The Children of Mr. JOSEPH PEACOCK (Mary Joyce's uncle), supposed to have been, about 30 years ago, a Veterinary Surgeon in Westminster or London, will find it of advantage to make immediate application. By order, JNO. NETTLETON, Solicitor, Wakefield. August 11th, 1851. ISLAND OE JAMAIC A.—SPOT VALLEY EST tTE. obe S9LD, pursuant to an ORDER of the , HlCill COURT of CHANCERY, made in a cause " BAR • BETTY. IIitEEBLE and Others," with - the approllatton be Ittcuinn• Team KINDERSLEY, Esq., one of the Masters of the said Court, at the Auction Mart, Bartholomew-lane, in the city of London, some time in the month of January, 1852, of which due notice will be given, in one lot, A FREEHOLD PLANTATION or ESTATE, called SPOT TALLEY, situate in the parish of Saint James, in the county of Cornwall, in the island of Jamaica, and containing 885 acres, or thereabouts. The property is well watered and advantageously situated. Printed Particulars and Conditions of Sale may be had early in tie month of November next (gratis), at the Master's Chambers, Southampton-buildings, Chancery-lane, Lendon ; of Messrs. Bell, Steward, and Lloyd, 59, Lincoln's Inn-fields, London ; of Messrs. Le Blanc and Cook, 17, New Bridge-street, London; of Mr. James M. Welghtman, 80, Basbaghall-street, in the city of London; and at the /lace of sale. Dated the Bth August, 1851. GREAT WESTERN RAILWAY. Notice is hereby given, that tke next HALF-YEARLY GE NERAL MEETING of the Proprietors of this Company will be held, pursuant to the Act of Parliament, in Bristol, at the Bristol Station. on THURSDAY, the 1 ith day of August next, at Twelve O'clock, for the general purposes of business. Notice is also given, that the said meeting will be made special, in order to give the requisite authority for converting the Wilts, So- Merset, and Weymouth Shares of 501. each on which all Calls have been made, into Stock, to be called " The Wilts and Somerset Rail- Way Stock," in manner prescribed by the " Great Western Railway Act, 1851." The Chair will be taken at One o'clock precisely. C. RUSSELL, Chairman. The Transfer Books will be Closed on the 4th August, and will not be Opened until after the said Half-yearly General Meeting on the 14th August. London Terminne, Paddington, July 24, 1851. GREAT WESTERN RAILWAY.- Notice is hereby given, that the GENERAL MEETING of Proprietors of this Company, to be held at the Bristol Station on Turnsnay, the 14th A ugust instant, at One o'clock precisely, will be made SPECIAL, to consider, and, if approved, to ratify an agree 'tent with the Kennet and Avon Canal Company for certain arrange- Ments between the two Companies with reference to the use, main tenance, and lease of the Kennet and Avon Canal, upon terms and conditions to be submitted to the said General Meeting. C. RUSSELL, Chairman. Paddington Station, Aug. 1, 1851. —____ CHESTER and HOLYHEAD RAILWAY. REDUCTION OF FARES. On and after FRIDAY, August 1, 1851, Passengers will be booked through and conveyed at the following Fares, which includes the Passage-money between Kinzstown and Holyhead, either by the moats of the Chester and Holyhead, or of the City of Dublin Company. Single Fares. Return Tickets. Ist Cl. 2d Cl. Ist Cl. 2d 01. s. d. s. d. s. d. a. d. London.. • • .... 60 0 .. 40 0 .. 90 0.. 60 0 Between Kin s- Birmingham .. 40 0..30 0..60 0.. 41 0 town and g. Manchester.... 25 0 .. 17 6.. 37 6 • • 26 6 Chester ...... 20 0 .. 15 0 .. 30 0 22 6 Liverpool.. •• .. 20 0 • • 15 0.. 30 0 .. 22 6 Return Tiekets between Dublin, Liverpool, Chester. Man chester, and Birmingham, will be available for the Return Journey for SEVEN days after date of issue. Those between Dublin and London FOURTEEN days. Departure from Kingstown. Arrival in London. *9 0 A.M. Express. 11 0 P.M. • 1 0 P.M. Mail. 4 50 A.M. 7 30 P.M. Mail. 1 0 P.M. Departure from London. Arrival in Dublin. *9 30 A.M. Express. 10 30 P.M. *5 0 P.M. Express. 6 30 A.M. 8 45 rac. llfail. 11 0 A.M. * No Second Class by Express Trains between Chester, Bir- Xtingham, or London. Through Passengers by these Trains must re-book at Chester. Tickets can be obtained at the Dublin and Kingstown Railway Terminus, or on board the Steam-boats. Superintendent's Office, Chester, July 31, 1851. J. 0. BINGER. GRAVESEND STAR PACKETS. Fora Cabin and Second Class Railway SIXPENCE to or from London and Gravesend. Saloon and First Class ditto, NINEPENCE IN other Packets call at the Grays, Greenhithe, and Purified Piers. ?he Packets call at the Piers as underlined (weather permitting). FROM TERRACE PIER, GRAVESEND. WLEiI DAYS. - Time. 4 8 8% 11% 1% 5 6% 7 - 8 —8% SUNDAYS. 1 1 I Time. 4 1134 ,‘ tsB 1,19$ Direct Trains from the Boats Olnn'buses from Fenchurch-s "err quarter of an hour. larked t 7eet station to all parts of London PROM BRUNSWICK WHARF, the following Trains from , BLACKWALL, on the arrival of the Fenchurch•street Station. WEEK Days. SUNDAYS. .----.._________ B , A .., , .. .7 , 4.3 a • , . Time. .-. A .4 1 1 t' rl Time. I ci —. t i' 74 F l ' V, i. 1 'A '' I 8 a i ' 4 6 a) 0 g .- 8 $4 ' 8 A 190 —l4 ..... 9 _ 11 % _.l 9% 0% 12U II _... .... 1 1 4 i 34 2 4 = - - - - 2u 1,4 1, 314 ili 4 s% 6 % *6 li 8 *a Except on Saturdays. Passages marked * are run direct. MOAT TICKETS.—TweIve Months, 4i. free Months, N. 155.; to bo had of the FaCketg ; or Mr. Monk, Terrace Pier, Gra , Superior Steam Packets for EXCUriIOII9, agent, Star Office, Fencharch-street Tern JUIY 3, 1851. .43.; Six Months, 21. Us. 0 Collectors on board the .vesend. apply to Mr. W. Morgan, 1/1111g. Blackmail Railway. JYAM and CO.'S SUMMER CLOTHIN G . The difficulty of securing an exact fit from a stock of ready made clothing is often a cause of complaint with the public, arising h owever the want of a sufficient variety of sizes. Every obstacl e , ,: i 7ever, in this respect., is entirely rem oved by HYAM and C0.,0 8e Stock of Clothing for immediate wear is so varied in size a n rasa, as to ensure a perfect adaptation to personpecullarities. 1 , 4 1 not the practice of HYAbi and CO. to retain the stale stock of . seasons (as is often the case), a practice which is rendered ina- Zr'43ible, from the circumstance of the enormous sales which the in„ A tie les of HYAM and CO. continually command. The best, the li t e x t ens i ve , and the cheapest assortmentj of Gentlemen's i 1 Youth's Dress is, beyond question, that of HYAM and CO. si i ",ere a person, through limited means, was oblied to confine him t! one suit, he can now assume two suits a season; and if ay D aris ' of this assertion be at all eivertained, an inspection and com l'eli on of prices will at once remove it. For extent, variety, no quality, and cheapness, the Sale Department of lIYAM and ip Pre-eminently superior to any and every other establis hment ob, :e trade. Rest -end and Co., Tailors, Clothiers. and Manufactur ers. West -end Establishment, London • • .. • • • • 86, Oxford-street. • City Establishment, London Gracechurch-street. k ittt Provincial Establishments. ke c hester —26, Market-street, Hull — t 7, Market-place. an Ll.hester-63, King-street. Bristol-42, Wine-street. 11 1 ,„ Pool-63 & 65, Lord-street. Glasgow -48 , Argyll-street. ngham-23, New-street. Dublin -30, Dame - street. r -42 . Briggate. — o .—No business tr. 4 _ J• until the Evening. at these Establishments on Sa- 41- --- 11 ICAL ADVICE ON THE SECRET YOUTH AND MATURITY. With Plain Directions for their Prevention and Cure. S OF ieet COLOURED ENGRAVINGS ON STEEL. t Ptuaished, in French, English, German, Dutch, Spanish, and i i"'"an, in a Sealed Envelope, 2s. 6d., or post-free, from the Sc,tithor for forty-two Stamps, ELF-pitESERVATION; a bi te Medical Treatise on the Physiology of Marriage, and on ~ c 7 Infirmities and Diserdera of Youth and Maturity, acquired at an early period of life, which destroy feeC lah yeical and mental powers, diminish and enfeeble the natural te m , - 2 1 , and exh aus t the vital energies of Manhood ; with Practical If ~. v attens °nth° certain Prevention and successful Treatment of 114. 1 P1e Debility, Local and Constitutional Weakness, Syphi li s, e ret c l ire, and all Diseases and Derangement, resulting from India bees „ex adopted by Lallemand, Ricord, and other eminent mem illaiit:Ljue faculty in France. With Fifty coloured Engravings, pr od „'`ung the a k a a tosiy, physiology, and Diseases of the Re and ".,. c tiVe Organs, explaining their struetures, uses, and functions, hebi t t Ze variotus injuries that arc produced in them by solitary eXCeases, and infection. BY SAMUEL LA'MERT, M.D., beet°, 37 . BEDFORD-SQUARE , LON D ON. b ox i,cl Medicine. Matriculated Member of the University of Edin ' ' - ' ll° nerarY Member of the London Hospital Medical Society, teentiate of Apothecaries' Hall, L011( 1 011, Member of the Hunterian ;I,edical Society of Edinburgh, &c. , 4c. to rt r ia r Work contains a plain and complete description of the ana eoadijp,4 Physiology of the reproductive organs, and of their relative big, s .'ne health and disease. Dr. La'Mert, who has taken the ai ms in , Medical honours, as evidenced by the diplomas and teatime- Who h2 er ted in the work, is the only legally qualified medical man the exclusively, and for many years, devoted his studie.s to `he of these complaints. He may be consulted with ad faieTgrby all those whose constitutions may have become debin er lat inarrer "Fh secret practices acquired ix youth, or by the excesses Years, whereby the pleasurea of life are marred, the objects ees,,h, ' a ge frustrated, and existence itself rendered a term of un farserY and regret. Itener ed by the Author, and may be had of J. Gilbert, 49, Pater °yr ; Hannay, 63, Oxford-street ; Starts, Titehborne-street , I:_tityket ; Gordon, 146, Leadenhall-street ; Mann, 23, Cornhill , isti;; l :27 Peat for forty-two stamps, from the author's residence, who ted on these disorders personally, or by letter, dab "" rith 104041 UL 11% t a% a 6% ~ il It' --_-_ I Vi(ry );/K ,_____ / ,:- v I, ..i 1851. S N°. 18,373.] LONDON, T UESDAY -t „. AUG UST 12 : . • 7 A RGUS LIFE ASSURANCE COMPANY, 39, THROGMORTON-STREET, BANK; And 14, PALL-MALL. Chairman—THOMAS FAR NCOMB, Esq„ Alderman. Deputy-Chairman—WlLLlAM LEAF, Esq. Richard E. Arden, Esq. Kupert IngleV, Esq. Edward Bates, Esq. Thomas Kelly, Esq., Alderman. Thomas Camplin, Esq. l Jeremiah Pitcher, Esq. lames Cliff, Esq. • Lewis Pocock, Esq. J. Humphery, Esq., Ald. M.P. AUDlTORS—Professor Hall, M.A. ; J. B. Shuttleworth, Esq. PHYSICIAN—Dr. Jeaffreson, 2 Finsbury-square. SURGEON—W. Coulson, Esq., 2, Frederick's-place, Old Jewry. CONSULTING ACTUARY—Professor Hall, M.A., of King's College. SOLICITOR—WiIIiam Fisher, Esq., 19, Doughty-street. ADVANTAGES OF ASSURING WITH THIS COMPANY. In addition to a large subscribed capital, Policy holders have the security of an Assurance Fund of Three Hundred and "I' wenty Thousand Pounds, and an Income of 74,0001. a year, arising from the issue of upwards of 7,000 Policies. BONUS, Oil PROFIT BRANCH. Persons Assuring on the Bonus system will be annually entitled to 80 per cent. of the profits on this branch (after payment of five yearly Premiums) ; and the profit assigned to each Policy may be either added to the sum assured, or applied in reduction of the Annual premium NON-BONUS, OR LOW PREMIUM BRANCH. The Tables on the non-participating principle afford peculiar ad vantages to the assured, not offered by any other Offlce—for where the object is the least possible outlay, the payment of a certain sum is secured to the Policy-holder, on the death of the Assured, at a re duced rate of Premium. IMPORTANT TO READ. ELEGANCE AND ECONOMY COMBINED, AND SILVER JUDGE HALIBURTON'S NEW WORK. Now ready, in 2 vols., 2ls. baund, T HE ENGLISH IN AMERICA. By the Author of " SAM SLICK," " THE OLD JUDGE," &c. "A most attractive work."—Standard. "Invaluable for its accuracy and impartiality."—Hcrald. " The cleverest volumes Judge Haliburton has ever produced."— Messenger. " It is needless for us to say of any work from the pen of this emi nent writer that the style is lively 'and entertaining, and that these volumes are amongst the most deserving works which the literature of the present year has brought tort',.."—Morning Post. Colburn and Co., Publishers, 13, Great Marlborough-street. You stated, in answer to a former question, that the income-tax charged upon the other schedules was ten per cent., but upon schedule (B) in England 7i per cent., and in Scotland five per cent. Was it not ra ther that the same rate was charged upon all incomes, anly that the mode of arriving at the income of sche dule (B) was that it was assumed to be three-fourths of the rent and half of the rent?—That is the effect, but not the terms in which the duty is imposed. They were not different rates of tax ?—They were not actually different rates. The imposition of the duty under Sir Robert Peel's Act is as follows : " For all lands, tenements, and hereditaments in England there shall be charged yearly, in respect of the occupation thereof, for every 205. of the annual value thereof, the sum of 33-cl. ;" that is half the amount of 7d. " For all lands, tenements, and heritages in Scotland there shall be charged yearly. in respect of the occupation thereof, the sum of 2}d." Mr. Wilson's observation, I apprehend, applies to the exemption—persons having farms in Scotland of less than 4501. a year are exempt; persons having farms in England under 3001. a year are exempt; but the duty is imposed at the rate of 3fd. upon the amount of the rent in England, and of 20. in Scotland. Was the wording of the Act of 1806 similar to that, only varying in the amounts ?—Yes; the words are :—" There shall be charged in respect of the occupation thereof, for every 20s. of the annual value thereof, the sum of 9d.. ' " that is, in England; and in Scotland 6d. The Act of the 5 and 6 Vict. follows precisely those terms. CHAIRMAN—You have stated that the amount in SUPERSEDED. Nos. 41 and 42, BARBICAN. SEND EIGHT POSTAGE STAMPS, and by return, and post free, you will get a handsome teaspoon of CHARLES WATSON'S SOLID ALBATA PLATE. This beautiful material has now enjoyed an unparalleled success for ten years. It has survived all other solid substitutes; has gone the circuit of the globe ; has been tested for its sweetness and purity, in all climates, for every domestic use ; and, however uto pian it may appear to the sceptical reader, C. WATSON stakes his reputation on Its possessing all the essential attributes of silver, both in wear and sweetness. His establishment also contains every article in electro-plate, from the most neat and simple to the most costly and recherche. Knives and Forks, Paper Tea-Trays, Dish Covers, and an endless variety of Jewellery. Eleetro- Albata Plate. Good Strong Threaded. plated Electro- Fiddle. Fiddle. Threaded. Fidd'e. --- Doz. Doz. Doz. Doz. Doz. s. d. s. d. s. d. s. d. s. d. Table Spoons • • 16 6 21 0 30 0 45 0 63 0 Table Forks •• .. 16 6 21 0 30 0 45 0 63 0 Dessert Spoons.. 12 6 16 6 25 0 136 0 43 0 Dessert Forks .. 12 6 16 6 25 0 36 0 42 0 Tea Spoons •• • • 5 6 8 0 13 6 18 0 30 0 A WEDDING RING AND A GUARD RING for 215., both of them sterling gold and stamped. Parties at any distance, by cutting the circle of their finger on a piece of card, and enclosing it with a Post-office order, will have them sent by return of post. This is an agreeable and pleasant mode of purchasing these arti cles, and saves a personal application. A Gold Chain for either Lady or Gentleman, weighing half an ounce, 40s. ; an ounce, 80s. L A MPS.—TIIE PATENT CANDLE LAMPS have obtained for themselves a deserved and unrivalled superiority, and reasonably so. Oil Lamps are most offensive to the smell, and the ephemeral Cam phine emits such smut and unwholesome effluvia as to injure health and rain dresses, &c., whilst the Candle Lamp is inodorous and pure. CHARLES WATSON invites the public to an inspection of the above, in every variety, commencing with the Queen's Lamp, from 2s. to 265. ; the mid size, from 12s. to 355. ; and the magnum, from 355. to five guineas. Candles for the above at the lowest price in the trade. PREMIUM TO ASSURE £lOO. WITOLE TERM. Age. I One Year. iSeven Years.' . With Profits. Without Profits. £1 15 10 £1 11 10 2. 5 6 2 0 7 3 0 7 2 14 10 4 6 8 4 0 11 6 12 9 6 0 10 20 £0 17 8 £0 19 1 30 1 1 8 1 2 7 40 1 5 0 1 6 9 50 1 14 1 1 19 10 60 3 2 4 3 17 0 One-half of the " Whole Term" Premium may remain on credit for seven years, or one-third of the Premium may remain for life as a debt upon the policy at 5 per cent., or may be paid off at any time without notice. Claims paid in one month after proofs have been approved. Loans upon approved security. Theausdioal-officlere attend every day at Throgrii6lion=istreet at a . . quarter before two o'clock. E. BATES, Resident Director. B RITANNIA LIFE ASSURANCE COMPANY. 1, Princes-street, Bank, London. Empowered by special Act of Parliament, 4th Viet., cap. 9. DIRECTORS. CBAIRMAN— Colonel ROBERT ALEXANDER, Blackheath Park, Kent. William Bardgett, Esq., 149, Fenchurch-street. George Bev!ngton, Esq., Neckinger Mills, Bermondsey. F. P. Cockerill, Esq., Shadwell, and Twickenham. George Cohen, Esq., Shacklewell-lane. Miles Coventry. Esq., White Hart-court, Lombard-street. John DreweA, Esq., 4, Princes-street, Bank. Erasmus Robert Foster, Esq., Cold Harbour-lane, Camberwell. T. S. Girdler, Esq., 7, Tokenhouse-yard. H. L. Smale, Esq., Doctors'-commons. BANKERS. Messrs. Drewett, Fowler, and Fowler, 4, Princes-street, Bank. SOLICITORS. Messrs. M'Leod and Stenning, London-street, Fenchurch-street. ADVANTAGES OF THIS INSTITUTION. Halt Credit Rates of Premium. Persons assured according to these rates are allowed credit (with out security) for half the amount of the first seven annual premiums, paying interest thereon at the rate of five per cent. per annum, with the option of paying off the arrears of premiums, at any time, or having the amount deducted from the sum assured should the policy become a claim. _ _ COMMUNION SERVICES or all sizes. " ESTABLISHED in I79s.—Address, 41 and 42, Bszbican. Merchants, Shippers, &c., allowed a liberal discount. • - A Catalogue sent post free. All goods exchanged if not ap proved of. Carriage paid to any part of the kingdom. APPETITE AND DIGESTION IMPROVED. T EA and PERRINS' WORCESTERSHIRE ALA .SAUCE imparts the most exquisite relish to Steaks, Chops and all Roast Meat Gravies, Fish, Game, Soup, Curries, and Salad and by its tonic and invigorating properties enables the stomach to perfectly digest the food. The daily use of this aromatic and delicious Sauce is the best safe guard to health. Just published, price Is., VIESMERISM.—The Edinburgh Review, Mr. CORNE WALL LEWIS, and the Rev. Dr. MAI TLAND on MESMERISM—a communication from a Gentleman in England to a Friend in France. 11. BaiWere, 219, Regent-street. NEW WORK ON STRICTURE AND SPERMATOR It IREA. Just published, Bvo., in cloth, price 3s. 6d., by post (free), 45., A 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 successffil 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. B. COURTENAY. "These who complain most loudly aro those only who know not how to use the common instrument& . . . . 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. H. Bailliere, 219, Regent-street, London. UNGERF ORD .HALL, STRAND.- Notice is hereby given, that BOUTON'S DIORAMA of ST. MARK'S CHURCH at VENICE and the ILLUMINATED BAZAAR are now open to the public. BOND'S PERMANENT MARKING INK, the original and by far the best, requiring no preparation, offers the surest means of protection for pvery variety of household linen and wearing apperel; against loss or mistake, tbr which reason be careful to ask for the genuine article, prepared by the inventor, JOIIN BOND, 28, Long-lane, West Smithfield, City, London. Sold by most Chemists, Stationers, and Medicine Vendors. Price ls. a bottle. THE INCOME-TAX COMMITTEE (Evidence of Charles Pressly, Esq., continued from The Sun of yesterday.) CHAIRMAN—The additional duty of 11 per cent. was to be on every subsequent assessment to the sth of April, 1805 P—Yes; it left the exemption, how ever, in respect of incomes under 601. a-year, and the graduated scale between that amount and 1501., as well as the relief clause with reference to chil dren, in exactly the same state as under the Act of 1803. Sold by the proprietors, Lea and Perrins, 6, Pere-street, Oxford• street, London, and 68, Broad-street, Worcester; also by Messrs. Barclay and Sons, Messrs. Crosse and Blackwell, and other Oilmen and Merchants, London ; and enerally by the principal dealers is sauce. N.B. To guard against imitations, see that the names of " LEA and PERRINS" are upon the label and patent cap of the bottle. ROYAL ACADEMY OF ARTS, TRAFALGAR-SQUARE. Butdid it not, in section 37, give power to charge the owner for tenements under 101. ?—Yes. Will you state what was the next Act ?—The next Act 4 think, was in 1806, brought in by the Lord Henry Petty, chapter 65. That increased the duty to 10 per cent., and repealed the 45th Geo. 111., cap., 49, and certain parts of 43d :Geo. 111., cap. 122. By that Act an alteration was made in the mode of charging the dividends arising from the public funds, by providing that the Bank of England should make the assessment and deduct the tax, instead of requir ing the individuals to make a return for assessment. A. material alteration was also made by this Act, with regard to the exemption from the tax, which was taken away altogether from incomes arising from realised property, such as lands, tenements, di vidends, and interest money, except in 'the fol lowing cases : cottages not exceeding 40s. a year, belonging to, and occupied by, the owners, who were not otherwise charged ; pro perty not exceeding the annual value of 51., be lenging to labourers whose wages did not exceed 30s. per week ; profits arising from properties belong ing to ecclesiastical persons in right of their churches, profits of mines and quarries ; and annuities for life or for terms of years under 60/. a-year, charged upon any property by deed or will. The exemption on profits of trade, instead of being continued to per sons having incomes under 60/. a-year, was limited to sums under 501. a-year, and these are the reasons Age. Half Premium for Seven Years. £ s. d. 1 1 9 1 9 2 2 2 6 3 6 8 E. R. FOSTI ANDREW F. Detailed prospectuses, and every requisli mode of effecting assurances, may be obtai the office, 1, Princes-street, Bank, London; throughout the country. Whole Premium after Seven Years. 4 s. d. 2 3 6 2 18 4 4 5 0 6 13 4 :R, Resident Director. Secretary, to information as to the fined upon application at or of the several agents E CONOMIC LIFE ASSURANCE SOCIETY. 6, NEW BRIDGE-STREET, BLACKFRIARS. Established 1823. Empowered by Act of Parliament, 3 William IV. DIRECTORS. CrWasiAN—Right Hon. Sir iTFRANKLANT. LEWIS, Bart., M.P. DEPUTY Cuitemsti—HENßY FREDERICK STEPHENSON, Esq. The advantages offered by this Society are : ECONOMY combined with Security, and Lower Rates of Premiums than those of any other office, which entitle the assured to participate in the profits, and considerably lower than those of any other Mutual Assurance Society. _ _ The WHOLE of the PROFITS are divided every fifth year among the Assured, and a Bonus is added, after the payment of the Fifth Annual Premium to every Policy effected on the participating Scale, if a claim accrue thereon prior to the next division of profits. The BONUSES declared at the three former divisions (arising from three-fourths only of the profits), averaged 16, 31, and 36 per cent, respectively on the amount of Premiums paid. The BONUS declared in 1349 (arising from the whole of the pro fits), being the result of the operations of the Society during the last five years, upon the Mutual Principle, averaged 62y, per cent. on the Premiums received. Life and Reversionary Interests purchased. LOANS :ranted on such Policies as arc purchasable by the Society. Prospectuses and full particulars may be obtained on application to ALEXANDER MACDOXALD. Secretary. T HE LONDON INDISPUTABLE LIFE POLICY COMPANY. No. 72, Lombard-street and 24, Connaught-terrace. TRUSTEES. Richard Spooner, Esq., M.P. J. Campbell Renton, Esq., M.P. I James Fuller Madox, Esq. Richard Matins, Esq., Q.C. I William Wilberforce, Esq. The POLICIES are INDI;PUTABLE, in terms of the Deed of Settlement of the Company, duly registered, and are not, therefore, dependent for their validity on the construction to be put upon pre vious statements or the official papers which preceded them, or upon reports, prospectuses, or other varying documents. They are thus rendered CERTAIN FAMILY PROVISIONS, AND NEGOTIABLE DOCUMENTS OF SECURITY. . . LAST WEEK. Notice is hereby given, that the EXHIBITION of the ROYAL ACADEMY will FINALLY CLOSE on SATURDAY next, the 16th instant, at SEVEN O'CLOCK PRECISELY. Admission (from Eight o'clock till Seven), One Shilling—Catalogue, One Shilling. JOHN PRESCOTT KNIGHT, R.A., Secretary. Exhibitors are requested to send for their Works on Wednesday, the 20th, or Thursday the 21st. The GREAT EXHIBITION and the ROYAL POLYTECHNIC INSTITUTION. Owing to this important improvement in the practice of life assurance, the progress of this company has been rapid from the commencement of its business, and is steadily advancing. ALEXANDER ROBERTSON, Manager. CLERICAL, MEDICAL, AND GENERAL LIFE ASSURANCE SOCIETY. Notice is hereby given, that the usual DIVIDEND of 5 per Cent. (less income-tax) on the paid-up Capital on the Shares of the Society, will be payable at this office, on and after WEDNESDAY, the 20th day of August inst. ACT OF PARLTAMENT.—Tn consequence of the powers con ferred by an Act obtained in the Session of 185 1 , the provisions of which came into operation on the let of last month, advantages and privileges will accrueto all persons now assuring to an extent greater than can be derived from most other offices. The particulars are set forth in a Report and a new Prospectus, to be procured (free of ex pense) by addressing a line to GEO. H. PINCKARD, Residenf Secretary. 99, Great Russell-street, Bloomsbury, London. All the most interesting Deposits at the Great Exhibition will, in turn, be lectured on at the OYAL POLYTECHNIC aSTITIITION. 11, The present Lectures are on the Chemistry of the Minerals at the Great Exhibition, including the precious Gems, Crystalisa tions, &c., by J. H. Pepper, Esq. - Popular Lecture by Dr Bachhoffner on the recent Total Eclipse of the Sun, with splendid Diagrams, show ng the appearances which actually occurred on the line of Totality. —The Rotation of the Earth, exhibited by Foucault's Experiments. —The great economy of Cooking by Gas explained.—A Lecture on the History of the Harp, by Frederick Chatterton, Esq., with Vocal Illustrations.—Two Series of splendid Dissolving Views.—Diver and Living Bell, &c. Admission, Is.; Schools, Half-price. Open daily from Half-past Ten to Five, and every Evening from Seven till Half-past Ten. LAURENT'S GRAND CASINO, Licensed by Act of Parliament. ARGYLL ROOMS, GREAT WINDMILL STREET, ST. JAMES'S. Sole Lessee, Charles Emile Laurent, jun., 57, Brompton-Knare.) _ OPEN EVERY EVENING. With LAURENT'S UNRIVALLED BAND. Principal Cornet-a-Pistons, M. Boulcourt. Doors open at Half-past Eight o'clock—Dancing to commence at Nine and terminate at Half-past Eleven o'clock precisely. Admission. One Shilling. BATTY'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 lent of 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. THIS DAY, August 12, Madame Palmyre Garneron will make her Fifth Ascent in her Balloon the Rainbow, precisely at Six o'cicck. The doors on this occasion will be opened at Four, in order to afford the public an opportunity of witnessing the inflation in the centre of the arena. 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, are questions which arise among politicians, but cannot be 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 before Christmas, taking advantage of the calm which succeeds a stormy session, and frim 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 and the best workwomen can invent and execute, may be seen at the great Mart in Aldgate and the Minories, 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, light, 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 re p lac ed. Hundreds of th e b es t wor kmen are constantly employed under the best artists and cutters, and Gentlemen who prefer to be measured can to suited in an incredibly short time. Mr. Batty has much pleasure in announcing to his Patrons that on THURSDAY, August 14, there will be a Grand DAY PER FORMANCE. Doors open at One, to commence precisely at Two. The entertainments in the Evening as usual. _ _ _ Private Boxes - - Admission to the Reserved Seats First-class do. - - - Second do. - - - - Third do. - - - E. MOSES and SON, London City Establishment, 154, 155, 156. and 157, 311nories, 83, 44, 85, and 85, A I,i. —o•• -...ate, opposite the Church, all communicating. London West-end Branch, 506, 507, 508, New Oxford-street, 1,2, Ind 3, Hart-street, all communicating. Bradford " Yorkshire" Branch, 19, Bridge-street. Sheffield Branch, 36, Forgot.. al e Batters, Hosiers, F urr i ers , B oa t an d Shoe inars i Outfitter, f or L adies and Gentlemen. The lo EtadcblilGomieerersan ts are closed f rom sunset Friday to meet Sa kTn:an:sthehn t or day, when business is rosnmed till Twelve o'clock. IN SIX LANGUAGES-FORTIETH EDITION. CONTAINING THE REMEDY FOR THE PREVENTION OF - £1 is. ad. - - 3s. Od. - - 2s. Od. - - Is. Od. - - Os. 6d. CREMORN E.—Admission, One Shilling ; Children, Half-price. _ _ Illustrated by One Hundred Anatomical Coloured Engravings on ON PHYSICAL DISQUALIFICATIONS, GENERATIVE INCA PACITY, AND IMPEDIMENTS TO MARRIAGE. A. New and Improved Edition, enlarged to 196 pages. price 2s 6d . by post, direct from the Establishment, Is. 6d. in p o stage am ps , g' • AM Communications being strictly conddential, Cases the Authors hays, d i scon ti n ued the publishing of . THL SILENT FRIEND, a Medical Work on the exhaustion and physical decay of the system, produced by sizessive indulgence, the consequences of infection, or the abuse of mercury, with explicit directions for the use of the preventive lotion, followed by observations on the Married State, and the clisquannee.. !dons which prevent it. Illustrated by 100 Coloured Engravings. B y 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 - st reet ; and Gor dan, 146, Leadonhall-street, London. PART I. treats of the anatomy and physiology of the re-productive organs, 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. PART 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 Engravi ngs. PART 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 notice. , . Re-engagement of Franconi's Equestrian Troupe. The Four o'clock Performance is free from any charge. Last Week of Deulln's Ballet, The Star of Beauty. THIS DAY—A Venetian Fete, with brilliant Illuminations. TO•MORRtOW—A Great Union Gala. PaaT V. is devoted to the consideration of marriage, and its du ties. The causes of unproductive union are also considered, and the whole subject critically and philosophically inquired into. Tus Coanur. BALM or SYRIACUM is exclusively employed in treating nervous and sexual debility, impotence, &c., lie, and 335. Par bottle. The Concentrated Detersive Essence, an anti-syphilitic remedy, for purifying the blood in cases of infection, secondary symptoms, eruptions, and the abuse of mercury, 11 s. and 83s. per bottle. Perry's Purifying Specific Pills, 2s. 9d-, 48. 6d., and l is. per box, a certain remedy for gonorrhcea, gleet, stricture, and chronic inflammation of the bladder. Consultation fee, if by letter, A minute detail of the case is required: age, habits, and posi tion in society. 5/. Packets, with advice, to be had at the Feta blislament only, by wh i c h the fee, 11., is saved. Messrs. Perry, are in attendance daily a t 19, B erners-stree t , O x f or d- s t ree t, Lon don, from Eleven till Two, and Fivo to Eight ; on Sunday, trom On T lIURDAY —(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 the sanction of the di rectors of the Citizen and Iron Boat Companies. T. B. Simpson has the honour 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 River 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. On FRIDAY—A Grand Balloon Ascent by the celebrated Spanish Aeronaut, Giuseppe Lunardini, in the Royal Cremome Balloon, at Seven o'clock. Ladies or Gentlemen wishing to accompany him may apply to the Treasurer. On SATURDAY—The Feast of Roses, and Night Balloon Ascent with Fireworks. At Four o'clock in the Afternoon, and half-past Eight Evening, Franconi's celebrated Equestrian Troupe, from Le Cirque National de France, no charge made for the Four o'clock performance. M. tosisio, 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 Bowling Saloon, &c. Doors open at half-past Two, admission ls., Children half-price. The Hotel affords every accommodation for private and public dinner and supper 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'Hote at Four and Six o'clock, 2s. 6d. Another Grand Naval Fete will take place on Thursday next. BLAIR'S GOUT and RHEUMATIC PILLS. The following testimonial is another proof of the great effi cacy of this medicine :- 157, New Bond-street, London, October 12, 1850. " Sir,—ln acquainting you with the great benefit which I have ex perienced by taking BLAIR'S GOUT and REIEUMATIC PILLS, I feel that I am but performing a duty to that portion of the public who may be similarly affected. " About twenty years since I was first attacked by rheumatic gout in my hands and feet. I had previously been subjected to every va riety of climate, having served in Canada in the 19th Dragoons, and in Spain, under Sir John Moore, in the 18th Hussars. I always pro cured the best medical aid, without obtaining any essential relief, and my sufferings can be appreciated only by those who know some thing of this disease. " It was during ono of those paroxysms, between twelve and thir teen years ago, that I was recommended to try BLAIR'S PILLS. I lost no time in procuring a box, and before I had taken that quantity the pain had entirely ceased, and in a few days I was in perfect health. " From that moment, whenever I feel any symptoms of the dis ease approaching, I have instant recourse to this medicine, which to me Is so valuable, that were it not that the days of magic have ceased, I should certainly attribute the relief I obtain to that cause. Moreover, I rejoice to say that my health has not in any degree suf fered, but on the contrary I believe the tendency of BLAIR'S PILLS is towards its improvement. " I have recommended the Pills to many friends, and the result has always been of the most gratifying character. " I am, Sir, yours tespectfully, " GAICRET FOSTER GILL. " To Mr. Prout, 229, Strand." For every description of Gout and Rheumatism, Sciatica, Tic-dolo reux, &c., &c., BLAIWS GOUT and RHEUMATIC PILLS are a sovereign remedy, contain neither mercury, opium, or any other dangerous drug, require no care whatever in their use, and fer ra pidity of cure and complete safety have not their equal in the world. Sold by Thomas Prout, 229, Strand, London ; and all respectable Medicine Vendors. Price 2s. 9d. per box. Ask for BLAIR'S GOUT and RHEUMATIC PILLS, and observe that " Thomas Prout, 229, Strand, London," is impressed upon the Government Stamp. DR. CULVERWELL'S NEW WORKS. To be had of Sherwood, 23, Paternoster-row ; Carvalho; 147, Fleet-street;; Mann, 39, Cornhill ; or direct frem the anther, Orloo One Shilling each; by post, Is. 6d. ENJOYMENT OF LIFE. "Uealth, Recreation, and rational Use of Time." . _ Corrarcrs :—Eaily Rising— priag and Summer kfernings—Ex mrsions about the Environs of London—The Parks, Lanes, Hills, Forests, Fields, High-roads, and other pleasant places— Country rrips and Rambles—The Sea—London at Night—Evening. at Home —Music—The Drama—On Eating, Drinking, Sleeping, Bathing. Air, Rest, Ease, Occupation, Eec., 80o._ VRAGMENTS FROM TIthIOIINTAINS. Two Vols. Vol I. & VISIT TO THE LAKES; SKETCH_OF EDINBURGH, ko. assigned in the Guide Book for that alteration : "By the former Act an exemption was granted on the whole of every person's income under 601. per an num. So baleful is indulgence on weak minds, that this regulation, intended to have a strict and limited operation, has been introductive of the greatest frauds on the public. It is notorious that persons living in easy circumstances, nay, even in apparent affluence, have returned their income under 601., although their annual expenditure has been treble that sum, and on whom there was no ground of imputing extravagance. The incomes of whole parishes have been swept away by this fraud, such persons generally bringing their incomes to a fraction below GO/. ; hence ft is that the Legislature found the necessity of confining the ex emptions to 50/., that their former returns may be made use of; and should the fraudulent practice con tinue, it may hereafter become necessary still further to restrain it." Were not small dividends under 20s. to be assessed ? —They were : and the owners were required to make a return of them. And were not they assessed under Schedule (D) ? —They were; the Bauk of England did not deduct the tax from half-yearly dividends under 20s. Whilst 10 per cent. was levied on (C), (D), and (E), what was levied under (B)? —Three-fourths. Seven and a half per cent. ?—Yes; seven and a half per cent. Or, 18d. in the pound ?—Yes. Was not there in section 103 another exemption of accredited ministers of foreign states ?—There was. Have you any further observations to make upon that Act ?—I do not know that I have anything more to state with regard to the Act itself ; the debate upon that Act with reference to the exemption is very ma terial; Lord Henry Petty, when he introduced the Bill, alluded to the frauds which had been committed by persons claiming total exemption under the former Act, and he contended against the continuation of such exemption upon incomes from realised property, as well upon general principles as in its application to the execution of the Property-tax Act. Mr. Vansit tart also, on the 20th of May, 1806, stated that, " for three years exemptions had been tried under the former Acts, and were uniformly found to defeat themselves, and the operation of the tax; that in some districts the duty for 1803 was not even then collected, nor were the assessments made, and the answer to inquiries into the cause of this delay was that the Commissioners had so many appeals to hear, so many claims of exemption to in vestigate, and experienced so much difficulty to un derstand the clauses, that it was impossible to pro ceed faster." By that Act also the allowance was taken away for children; the allowance was also taken away for repairs ; and the reasons stated for the same_ are as follow : viz., that "an allowance had been granted to owners of estates in considera- tion of the necessary repairs paid by them, but which allowance bad been found so inadequate, and to operate so unequally, and to be demanded in many in stances where repairs were done by tenants, that the Legislature had very wisely omitted that allowance." This is stated in: the " Guide to the Property-tax Act of 1806." The other instances of alteration are confined to matters of jurisdiction; the assessments under (A) and (B), were made under that Act for two years, instead of one year, as in the former Act. Lord 13. VANE—That was the first time they were ever made for two years ?—Yes; it was an annual as sessment before. CHAIRMAN—Were there not new rules for estimat ing income on which exemption or allowance was to be granted ?—There were. Will you state the gist of them ?—I endeavoured to explain before that under the former Act, exemption w,:s granted upon incomes under 601., and a gradu ated allowance granted from 601. to 1501. a year ; whereas under this Act, the same rate of duty was exacted on all incomes from property, and no exemp tion granted in respect thereof, although the income of the owner was under 501. a year. Does not section 177 exempt artisans whose wages have not exceeded 30s. a week ?—lt does. By section 178 is not premium for insurance on lives allowed ?—lt is. The allowance is in these terms : "That in case any person shall have duly claimed and proved biz title to such allowance as aforesaid, for income less than 150/. per annum, and such person shall have made insurance on his life, or on the life of his wife, the amount of the annual pre mium whereon shall have been included in the amount of such income, there shall be granted out of the duties so charged a further allowance, bearing the like proportion to the amount of duty charged as the amount of such premium bears to the amount of in come proved." What are the subsequent Acts, and what is their effect until the expirati o n of the tax in 1816 ?—Seve ral Acts passed subsequent to 1806 and 1816, when the property-tax ceased, all of which appear to me to be unimportant. CHANCELLOR of the EXCHEQUER—The income-tax was re-imposed in the year 1842 ?—Yes, by Sir Ro bert Peel. Vol. u. TELE LAKES or KILLARNEY ; REMINISCENCE 8 OP DUBLIN, &o. WHAT TO EAT, DRINR, AND AVOID. "That three seore years and ten our course may run." A ppintir review of almost every form (cause and cure) of ner rously-debilitated health and enfeebled constitution, that harasses ;he young, besets the man of pleasure, business, er study, and em oitters old age, with tables and rules for the diet and physical regu ation of every-day life. one csse was 3001, did the amount at which the charge commenced in Scotland vary ?—lf a man's rent is under 3001. a year in England he is exempt, and in Scotland if it is under 4501., and he has in either case no other income. THE PASSIONS. 14 What passions hurt tho body—what improta, Truths as refined as Ath ens ever heard. " filnunoT : -Life's pilgrimage, from infancy to old age. The advent of the passions. Chastity and its infringements. The casualties of licantiousness and dissipation, with illustrations, graphic, narrative, aad remediative. Advocacy of early marriages.; V. THE MARRIAGE STATE. marr iage, to be observed by eith er sex. Time and " To be or not to be, that is the question.* Inoue-twin :—Laws and obligations of nature, society, an d re lichriooicen r,egnardbiontgh sides, as to age, temperament, complexi on , and figure, to secure healthy offspring, with the art of rearing them. Physical defectiveness and its removal. Sterility and its conversion. Cases, Lc. By R. J. CULVERWELL, M.D. (1841), ai.R.c.a. (1817), L.S.A. natters: Reeeption hours data fiTe, EV.111141.1M11 th 1111124 1124). Twenty-five years Medical and Forensic Referee in these 10 hiniths4l4l ItetsliltrW What are the main points of difference between the provisions of the Act of 1842 and those of the Act of 1806 ?—I think that question could be better an swered by the solicitor who prepared the Bill than by me. I may state generally that the great difference was, first, that the rate was fixed at 7d. in the pound on all incomes of 1501. a year and upwards, total exemption being granted on all incomes under that amount, from whatever source derived, and that sche dule (B) was fixed at half the amount of the rent in England, and one•third in Scotland. Mr. J. WiLsoN—lnstead . of three•fourths Dui half its befgio r—Yea. Is there any reason why that sum should be dif ferent ?—I can only repeat what I stated in answer to this question before, as to the assumed cause why a different rate of duty was charged in the two coun tries. CHANCELLOR of the EXCHEQUER—The party is exempt because you assume the profit to be a given nroportion of the rent, in both cases under 1501. ? Yes. You now assume the profit at a less proportion of the rent than in 1806 ?—Yes. Mr. J. WlLsoN—Although the Act of Parliament states different rates under schedule (B) on which in come is to be charged, yet in reality the same rate is charged, only that the income is assumed in the one case to be one-half of the rental, and in the other case to be one-third of rental ?—Just so. Bat the same rate is charged upon those assumed incomes ?—Yes that is the effect of it. CHANCELLOR of the ExcamtuEn—ln all cases a rate of 7d. in the pound is charged upon the assumed profits of the farmer, whether in Scotland or in England, that being the same rate as is charged upon the returned profits of a tradesman ?—Yes, the same rate. CHAIR➢IAN-Will you state to the Committee in a concise way the first steps taken for extending the provisions of the Act over the kingdom, both as to making the assessments and collecting the revenue under the several schedules (A), (B), (C), (D), and (E), and by whom such assessments are made ?—I can give a general outline, but the Committee had better examine some of our surveyors as to the detail. At the commencement of the year forms of returns are prepared by the Commissioners of Inland Re venue, and transmitted to the several surveyors of taxes; meetings are held in every division or dis trict, and assessors are appointed for carrying out the provisions of the Acts, both as regards the as sessed taxes and the property-tax. Forms applicable to the particular schedules, such as the occupation of land under (A), the occupation of a house also under (A), the profits in trades and professions, and all property applicable to Schedule (D), are .sent to these several assessors, as also to Schedule (E). The duty of the assessors is contained in printed instruc tions, which are issued to each officer immediately after his appointment. The assessors then proceed to deliver at each house in every parish all these forms, as applicable to the particular case. The party is re quired by that form, with regard to a house, to state the particular house, the residence and occupation ; after these forms are filled up by the several parties, they are returned to the assessor. With regard to Schedule (A), he makes an assessment; the form of his assessment is here ; that assessment being signed by the assessors, is then submitted to the Commis sioners of the district, and being approved by them, notice of the amount of the assessment is given to the party ; appeal days are fixed, and, after the appeals are heard, duplicates of the assessment are made out by the clerk to the Commissioners, and delivered to the collector for collection. A different course is pur sued with regard to Schedule (D), under the property tax ; the party is requested to send his return of pro fits, under cover, to the dwelling-house of the Govern ment officer. If the parties desire to be assessed by the special Commissioners, instead of the general Commissioners, they state it upon this paper ; if they claim exemption they also state it upon this paper ; and they state also the amount of their profits from their trades or professions, or any other property falling under Schedule (D). These papers are the❑ examined by the Government officer, in conjunction with the two additional Commissioners, who are se lected from the general body of Commissioners, and the latter make an assessment accordingly. If they make an increase, notice is given to the party of that increase, with the day on which he may appeal; he then appeals to the general Commissioners of the district, and they hear the case and decide upon its merits. That decision is final ?—lt is. If parties desire to be assessed by the Special Commissioners, who are two Commissioners appointed by the Government, they give notice upon the return paper to that effect; the surveyor in communicating with the Special Commissioners in London, makes the assessment; notice is given to the parties in this case also, of the amount at which they tire assessed, and the days on which the Special Commissioners will attend at the particular place to hear the appeals; their decision is also final. If parties being assessed by the General Commissioners are desirous of being heard upon appeal by the Special Commissioners, they give notice to that effect, and the Special Commissioners hear their appeals as well, and their decision is final. Is there any reference to the Government ?—There is not by the Act of Parliament. CHANCELLOR of the EXCHEQUER—Or any power on the part of the Inland Revenue or the Treasury to alter the decision of the Commissioners ?—Nono. CHAIRMAN—You have mentioned assessors ; do you mean the parochial assessors ?—I do. Will you state by whom the parochial assessors are appointed ?—By the Commissioners of the district. Who are the Commissioners of the district, and by whom are they appointed ?—By Act of Parliament, their names are inserted in the Land-tax Names Acts ; the carrying out of the assessed taxes and the property-tax is imposed on the Laud-tax Commis sioners. Have the Commissioners of Inland Revenue any thing to do with appointing the Commissioners who are named in the Act of Parliament ?—Nothing whatever. Do you know by whom those Land-tax Commis sioners are named in the Acts ?—I do not, excepting that I see the names in the Act of Parliament. And as such they are acknowledged by the Inland Board to be parties ?—They are ; justices of the peace being ex officio Commissioners for carrying out the Act. For that purpose of carrying out the Act the coun try is divided into districts ?—lt is. What is the rule with regard to a district ; is it to be in the ancient hundreds and districts of the coun try ?—lt is. 'Generally speaking, is not every borough a district of itself ?—No, I apprehend not; I do not think it is ; I know several boroughs which are not districts in themselves. Have not those Land-tax Commissioners who are named in the Act the power of naming the general Commissioners of the property-tax ?—A different course is pursued with regard to the property-tax from the assessed taxes. With regard to the property tax, a meeting was convened after the passing of the Act in 1842, calling a general meeting of the Com missioners of the division. That is to sav, the Assessed-tax and Land-tax Com missioners ?—Yes. At that meeting those Commis sioners are directed by the Act of 1842 to select seven Commissioners for carrying out the provisions of the sth and 6th Victoria, c. 35, and seven to supply va cancies, the first seven being callee, General Commis sioners, the other seven being called Commissioners to supply vacancies as vacancies arise in the first class. They are also required to appoint two additional Com missioners for the purpose of making the assessments under Schedule (D.), if they are desirous of doing so, but it is not absolutely imperative upon them to do so, because it is provided that if they shall feel it more convenient to select two of their own body, two of the first seven to act as additional Commissioners, they may do so, the appeals being heard then by the other five Commissioners, the two not hearing the appeals from the circumstance of having made the as sessments. 1 11 4 t is, if guy two of the SOV6II Are oPPOillted a 3 these additional Commissioners, they are not allowed to sit in judgment on the appeals ?—Just so. From the list to supply vacancies as vacancies arise in the class of general Commissioners, other Commissioners are selected, and their places are filled up by a meet ing convened by themselves, not by the board, but special provision is made for the appointment of other Commissioners, to act with the seven chosen by the Land-tax Commissioners, for certain cities and towns mentioned in the sth section of the Property-tax Act, the sth and 6th Vict. c. Then the Board of Inland Revenue have nothing to do with that nomination or that appointment ? Nothing whatever. The first seven Commission ers w h om you have named are called Commissioners f or General Pur poses ?—They are. ~tiheird Act. yis ?---T o h ear ap pealst r p l p l ti l e r l ,:d:e u r f rtolime state - Property-tax e what r t ?—From the parti es assessed, and to grant exemptions. Who appoints the assessor in eachparish ?.--u e i s recommended by the parish, but appointed by th e Commissioners. Who appoints the clerk ?—The Commissioners ap point him. Has the Board of Inland Revenue anything to do with the appointment of the assessors ?—Nothing whatever. Therefore the Commissioners and the assessors are altogether without any control by the Board of Inland Revenue ?—They are. Has not each district a clerk ?—lt has. The Commissioners appoint him ?—They do. How are assessors paid ?—With reference to the property-tax, lid. in the pound, for makin g the as sessment, and Id. in the pound is also allowed to the collector, and 2d. in the pound to the clerk. The words of the Act are : " The clerk of the re spective Commissioners, who shall perform the duties of his office within the respective times limited by this Act, and shall have borne and sustained all inci dental expenses, shall have and receive 2d. in the pound of all such moneys of the said several duties as shall be assessed in or by virtue of such warrants." The. assessor and collector are paid 3d. in the pound or lid in the pound each. Are they not generally the same person ?---They are generally the same. Have not instances occurred where, the assessors being also collectors, considerable defalcation and loss has taken place ?—Losses have taken place cer tainly. Have the Commissioners of Inland Revenue any power of interference in these cases ?—None. That rests with the Commissioners for General Pur poses ?—Yes ; they have the power of making a re assessment on the parish. Have not instances of that taken place ?—Yes, certainly. You cannot state of your own knowledge whether securities are required from the collectors ?—The Act of Parliament requires security to be taken, but in many instances it has not been. And losses have been suffered by the inhabitants ? —Yes. Can you give in a list to the Committee of the number of defalcations since the passing of the Act of 1842 ?—Yes. (See Parliamentary Paper, 339, May 27, 1851.) Will you be good enough to put it in will. With regard to the assessed taxes, what is the course pursued ?—With regard to the assessed taxes, the assessors make the assessments. Notice of the particulars is given to the parties assessed, and if they object to the assessment they appeal. Who hears them ?—The Commissioners of the dis trict, the Land-tax Commissioners. There is no se lection of Commissioners with reference to the asses sed taxes, as in case of the property-tax. I understand that the additional Commissioners are appointed by the Commissioners for General Purposes, and that they are for the purpose of making general assessments under Schedule (D.), where the assess ments given in by the returns of the parties are consi dered defective ?—Yes ; but they make the assess ments on all returns, whether defective or otherwise. Is their decision final, or do they report to the General Commissioners ?—They make their assess ment; notice of the amount is given to the party ; if dissatisfied, he appeals to the General Commissioners, and their decision is final. There are Special Commissioners ; will you state how many there are, and what their duty is as con nected with the property-tax ?—There are three Special Commissioners. They are appointed by the Crown ?—They are ; two of them are employed in making the assessments and hearing the appeals under Schedule (D.), where parties give notice of their desire to be assessed by the Special Commissioners ; if they are desirous of being assessed by the Special Commissioners they give notice on the form No. 11 ; that form is sealed up and sent to the surveyor of taxes, by him submitted to the Special Commissioners, and they make the as sessment. By that means the parochial assessor has no cogni sance, the business being done between the surveyor and the Commissioners ?—Quite so. Am I correct in supposing that this is the course : —A. B. returns 3001. as his income, the additional Commissioners, who have all the assessments before them, assesses him at 4001.; he appeals to the General Commissioners against such assessment, whose decision is final ?—Quite so. _ Is the same course pursued with regard to the as sessment made by the additional Commissioners, so far as the same relates to the appeal, as the assess ment made by the Special Commissioners ?—No ; in the former case the appeal is made to the General Commissioners who do not make the assessment, whereas in the other case the appeal is made to those parties who have made the assessment. And their decision is final ? es. The Commissioners for General Purposes are un paid ?—They are. The additional Commissioners are unpaid ?—They are. How are the Special Commissioners paid ?—By the Crown, at a fixed salary of 6001. a year each. There are only three of them ?—There are three, two only of whom attended to this particular duty ; there are other duties under the Act of Parliament, with reference to exemptions, charities, and incomes under 1501. a year, requiring to be attended to by the Special Commissioners, and it is the duty of one of the Special Commissioners to attend to those claims, therefore he does not interfere at all with making the assessments under Schedule (D.). Lord H. VANE--Are we to understand that three Special Commissioners perform all the duties of Spe cial Commissioners ?—Quite so. I should observe that the Board of Inland Revenue are Special Com missioners under the Act of Parliament; that is only in the event of two not being able, from illness or otherwise, to go on circuit to attend the appeals; one of the board would attend on such matters ; but the business in point of fact is entirely carried on by the two who are named as Special Commissioners. CHANCELLOR Of the EXCHEQUER—Has any Com missioner of Inland Revenue, in point of fact, done any of the duty of the Special Commissioners?—Mr. Rushton did so three or four years ago, on particular occasions. CHAIRMAN—We have obtained your statement of the duty of the parochial assessors and of the General Commissioners appointed by the Commissioners of the Land-tax ; what officers have the board, or how do they appoint the surveyors and inspectors who belong to the Board of Inland Revenue?—The surveyors of taxes are appointed by the Crown ; there are 140, and there are ten inspectors; these surveyors are selected from men called expectants, or supernumerary sur veyors, of whom there are about eighty; a particular district is assigned to each of these officers, and with reference to its extent and the work which he has to perform, so is his remuneration ; they are divided into six classes, beginning at 1601. a year, rising to 4001. Is the class according to seniority, or according to the amount which they have to do ?—When the per centage on the increased charges were abolished the classes were formed, the fittest men being put the first class; as we found the m fit a nd capable of carrying on the duties, so they were placed in .the trhee into_ spective classes, those of very recent data 's b re g first junior class. Upon a vacancy occurring class, the fittest man in th e s e cond is s elected by board for promotion ; fr om the third class t h e fourth man is selected t o 9•o into the seco nd ; from the into the third ; fr om the fifth i nto the fourth, ou rth , and from the sixth into the fifth ; a nd the fittest super- nunprary surveyor (seniority in the issesupernumeraryselected surveyors being the rule i f the party is s fit), to go into the junior class. From what class we re the surve yo r s of property tax appointed in 1842 ?"'They considered yyears, , were all in cl.. sses at temporary, having passed f or that time; as thea period 0 d w u a f s three the Govern ment did not feel i t necessary to i ncrease the estab lishment by a ppointing additional surveyors and making new districts, but it gave the surveyor assistance by the appointment of an expectant or supernumerary. Is there not a clause in the Act directing the Board of Inland Revenue to make use of all their officers as they shall find necessary ?—There is. Will you state what is the duty of when does his cltity begin, And when does it end, ,~.~ Anneoteci with the property-tax ?—When he receives the returns of the individuals from the assessor, or from the parties, his duty begins, and in communica tion with the two additional Commissioners he makes the assessment. These additional Commissioners and the surveyor meet. A party's return is before them; the surveyor knows, or ought to know, pretty nearly what are the supposed profits which, from the situa tion in life, the man ought to return, and in commu nication with these two additional Commissioners, who are also supposed to know almost every one in their immediate neighbourhood, th e y d ec i de on the amount at which, in their opinion, this party should be vsessed. If they suppose that a man h as ma d e a return of less than the amount of his profit they make an increase. You mean that the surveyor recommends it to the Commissioner ?—I presume the surveyor does ; the surveyor is in communication with the additional Commissioners ; he does not make any increase, be cause it is really th e ac t o f t h e t wo additional Coea inissioners ; it is not the act of the Government officer at all ; the two additional Commissioners sign the assessment, and though the Government officer may state that in his opinion the assessment ought to be increased, th e a ddi t i onal Commissioners, if they think otherwise, do not do it. There are clauses in the Act of Parliament which enable the surveyor to make an increase under certain circumstances, but, in point of fact, it is really the act of the two additional Commissioners. AVe will s u pp ose t h e case o f a party being assessed; notice of the amount of the assess meat is given to him ; the day of appeal is fixed ; if he does not appeal, the duties are put in the course of collection by the Commissioners. This assessment is submitted to the General Commissioners, and after all the appeals are beard they make out a duplicate , that duplicate is handed over to the collector, and the duty is collected. As regards the Special Commissioners a different course t a k es pl ac e ; the assessment d oes not gointo the h an d s of any paroch i a l o ffi cer at all ; the Special Com m i ss i oners having made the assessment, a notification is forwarded to the party that he is assessed at a given sum. If the assessment exceeds the amount returned by th e party, no ti ce i s g i ven him of the particular place in his immediate town or neighbourhood, wh ere h e can appeal. In several cases the parties do app ea l ; in several cases they do not, n andcas cases w e h eassessmentre returns is h ave e en confirmed.defectye and have been amended, does the surveyor ma k e any report to the Board of such increase?—None whatever. Does he make no report of any attempts to evade the proper proportion of taxes?—None ; he may bring any particular case before the Board, but not as a general rule, because it is held to be the act of the ad ditional Commissioners, the Government officer bein g the mere instrument in the country, in order to pro tect the Crown from any fraud. Having, in fact, no responsibility as regards the amount of taxation, that being settled by the Com missioners along with the surveyor?—Quite so. That is all the d u ty w hi c h th e surve yor has?—He of co urse h as to attend the appeals ; he has a great deal of duty t o per f orm with regard to the exemptions, as well as th e co ll ectors of the taxes. If a man does not appeal against the assessment, the duty of the surveyor ceases ?—lt does, so far as regards the assessment. But in cases where an appeal is made, will you state the progress ?—Th e party appears before the General Commissioners, and states his case, the Crown officer, of course, is there to justify the acts of the ad ditional Commissioners, and the General Commis sioners then decide ; sometimes they call for the pro duction of the party's books; sometimes from ques tions which they ask him they are satisfied that the increase is correct ; they may be satisfied otherwise and reduce the assessment. They have the power o f calling for books ; they hear the case, and they de cide, and their decision is final. Mr. COBDEN—If they call for books, the person appealing can withdraw his appeal, unless he chooses to show his books?—He may consent to the increased charge, which avoids the production of the books. (To be continued.) For Securing Loans and Debts. A Table adapted especially for the securing of Loans and Debts, by which the fullest security is obtained on very low, but gradually in creasing premiums. Policies revived, without the exaction of a fine, at any time within twelve months, if health remain unimpaired. A Board of Directors in attendance daily at Two o'clock. Age of the Assured in every case admitted in the Policy. Medical attendants remunerated in all cases for their reports. Extract from the Half Credit Rates of Premium. Annual Premium , required for an Assurance of 1001. for the whole Term of Life. , 4 1 . E . .., „.., 1 - I::.s` ''''' ; t .., ' W 4 r. ,7 ' "1 7 ',,.. '':»ll' . . a . , - 4 -------/ - , — .7 — : - - • •..,• - - ~.. . ~,,. -- - • ~.—. • -:. ,/ • , 7/47-f. : ---c.4 ~,,,,4 , - --p, - .4 • ~...,, , . , y•-f , „,,,z , . . 4 e , 4 ; •,, ......... /N , s •..., * 4 :4 1 . 4, [PRICE SD. • • . _ , . ,•A 1 = • 4 • 4 , 0 t. •• ! ' l Ct• 4, '4. DIE ,62_2,12./1 ...*-....r, A RAILWAY TRAIN ON FIRE. On Sunday the passengers by the9ioup train from Liverpool, consisting of nearly forty carriages, and densely crowded, were, when about nine miles from Crewe, and 60 from Liverpool, terrified by the sudden outbreak of flames from the roof of a third class carriage, which was loaded to a considerable height with passengers' luggage, amongst which was a quantity of bedding, linen, and other inflammable materials. The shrieks of the females were dreadful, for, from the height of the flame, it was conjectured that the whole train might be ignited, and the result of an awful character. Some gentlemen in a second class carriage, near to the one in which the conflagra• tion had broken out, had smelt a smouldering of fire for some time, and had seen smoke issuing from the top of the carriage alluded to, and had endeavoured in vain to alarm a guard, or any party in control of the train, until the flames themselves warned the servants of the peril that threatened them, and then the train was stopped. The first stop to check the ravages of the fire was to remove the ignited carriage, a work of considerable labonr and danger; but there were many passengers voluntarily lent their assist:ince, and in a short time the separation was effected. The two portions of the train being pushed far enough away to allow of the burning carriage to be entirely destroyed, and the burning luggage hurled from the roof, in doing which the fireman was much burnt. After a delay of more than half an hour, the charred remains of the carriage were attached to the train, which then proceeded on to Crewe, where it was left. The amount of damage is not yet known. THE RIGHT HON. THOMAS MACAULAY. There is a common pedestrian of London streets, well known to all who are acquainted with their notabilities. He is a short, stout, sturdy, energetic man. He has a big round face, and large staring and very bright hazel eyes. His hair is cut short, and his hat flung back on the crown of his head. His gait is firm and decided, with a little touch of pomposity. He is ever provided with an umbrella, which he swings and flourishes, and batters on the pavement with mighty thumps. He seems generally absorbed in exciting and impulsive thought, the traces of which he takes no pains to conceal. Elie face works, his lips move and mutter, his eyes gleam and flash. Squat as is the figure, and not particularly fine, in the features there is an unmistakeable air of mental power and energy, approaching to grandeur, about the man. He is evidently under the influence of the strong excitement of fiery thought. People gaze curiously at him, and stop to stare when he has passed. But he heeds no one—seems indeed to have utterly forgotten that he is not alone in his privacy, and pushes energetically on, unwitting of the many who stare and smile, or of the few who step respectfully aside, and look with curiosity and regard upon Thomas Babington Macaulay. Occa sionally, however, the historian and the poet gives still freer vent to the mental impulses which appear to be con tinually working within lam. A friend of mine lately recognised him dining in the coffee-room of the Trafalgar Hotel at Greenwich--a fashionable white-bait house, which it appears he frequently patronises. Ho was alone, as he generally is, and the attention of more than one of the company was attracted by his peculiar mutter ing and fidgcttiness, and by the mute gestures with which he ever and anon illustrated his mental dreamings. All at once—it must have been towards the climax of the prose or verse which he was working up in his mind—Mr. Macaulay seized a massve decanter, held it a moment suspended in the air, and then dashed it down upon the table with such hearty goodwill, that the solid crystal flew about in fragments, while the numerous parties dining round instinctively started up and stared at the curious o iconoclast. Not a whit put out, howe ver , M r . Macaulay , .$ was well known to the wait e r s , ca ll e d l ou dly for his bill l e l to be made out at the bar, and then pulling will, c lapped the jerks, his hat and his umbrella from the e ta the one carelessly on his head, and strode out u fl rr o i t e ir ishing the other.—Corresp on d en t of the Inverness co , Hackney White Swan, Upper viewthe Clapton, onnci .ng land, residing at 9 5, Chancery-lane. who was drowned i -la the river Lea. Mr. A. Barton, No. 2, Tryon's-place deceased's cousin, said that on Friday last, 1 ae and the de_ ' ceased hired a boat of Mr. Green, boat proprietor, Lea-bridge, about eight o'clock in the evening. The deceased took th sculls, and they went rip the river. Witness steered. The y return, had got as far as the Ferry-house, and were on their when witness aske d deceased to let witness have the Wit ne ss had them for a short time, and rowed sculls. some distance. lie then requested deceased, as he was tired, The deceased rose for that purpose, b to take his place. ut upon moving his seat, the boat turned on one side, and th from Decease' put his foot on the other sid e water rushed in. in stantly filled, and they both fell into e of the boat, which 1Y41.9 picked up by two gentlemen the water. Witness another boat. An alarm was • who were passing in „y . other boat reached given subsequently; but before having been given of them, deceased sunk. Evidence named Peters, , the jury death."returned a verdict—" Accidental RAVE DBVEEERNTISEMENT 1:1110USAND DELICIOUS CEIIERvEAS. E FFECTE - D .3 B7 F D7B Y AItr i :Y LENT considerable nsiderabk A ''' l ‘`AP.lCA t F h o . oo.—Cure, No. 71, of dyspepsia, from the Right llon. 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The Bretagne says :—" Sallie weeks back a cook maid was arrested at Rennes under suspicion of having poi soned three femmes de chandife who successively lived with her in the service of a professor of the faculty of the law. It appears that she could never remain long in any family, a n d that a death almost always occurred in a house shortly after she entered it. She made a point of announcing, when she entered a new place, that she was a most unlucky woman, death always accompanying her. This declaration only ex , cieed a smile, but the prophecy in every case turned out cor rect. It is supposed that she is possessed with a monomania f or poisoning; and an illVSStigati9n has cOai into the facts just mentione d. " Mellott ; m ,,.,w~a..