The Sun. — London, England, 1851-09-04 00:00:00

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' -- , ,40----, __if - 44.---,,, , :-- , A. 4,. „ ) ,,,,,, , ,, ,, , __ . _______ T„, ~/,,,,,,,, .... , ~ , 4- ' ',:: t :: : 1 , ~. ~,,,„_,..,, ~.„,_ ~ .... .' its ~,,,•'- sf'•0 0" - T. ,:‘,:_: 4 ., ~, ,4 , 1 . __ -. \, ~ . *-,,q, .--k., - ... , —_-, -,,,,,.._,, ,;, , -qt., • 4 : ', • - 4-, , .. 5 .,.... iey 50 ~,, '4. -L-• --1 ,c-...i . .%-‘2. , ,, , - • ..:, : , ..vr-, • , ,i. 4 4- -, 1 lt .' or ,etA= - 4.1 - , t'-'4 , ,t -•-• ~ . _ , • ._ 4ll 'l*_Mr r i ' . • 1 1 . -1.: '4......=7.... . 1 . , A ' , 'Z'; ,•ii,, 1 12 C- / / portune ino ,t to teach sUsc°cneededi, the stateme: 'T . I, _ ...,;,....t . ,,•-tiKe - tlet 1th , ,, , , 4,, 2,, , 0 , ,1 t. ,----- .--:22 ) ,• , .: t i6), e' w. " "" ' 4 DIVt , ' • i 'V'' , /+,, ~,,,,, , 4\l l'ot „.,,,,72.,...,5,4_2)7t0i,/,,;),;,, ;; , I ,r h.' EAST INDIA. HOUSE, SEPTZMEEU 3, 1851. lIE COURT of mitEcToßs of the EAST T INDIA COMPANY do hereby ~i ve notice, That the Li st of such Proprietors of ' East India Stock, as by the e x ? e l n e P ti a o ri n Y:s Books a p pear to be vilified to vote at the General on WEDNESDAY, the 14th April, 1852, will be ready to be delivered on TUESDAY, the 4th November, Iysl. J. D. DICKINSON, Deputy Secretary. ETS. ,t t his e f i r • to 11 13 1 11 ti t hst broulut i • N i 3. ,a h 0 1 ,st irk,* lour. s QU alw. , 008 &." ei 253 ti 00s , 00s t. , 00g u> n a . 00s t() LTG. 30. sd. 7d. pd. s tatcs:-" :111 . 0 . s in this lo Arris', B equ al W. ft exce edr 3gy wheat "I° 4 l ily the ar rhea ab.eitic weight - 74! ,le for BP' Ol lies for ifs, :e t the it "„ 1 Pea`' ell. e r .' V Teri fi n 0 business 9 - 0 yet 2 8 gl 26 "' a . 47 42 agL 3 8 "40 36 ' to per „, P i 5$ uu JO. ........ los oi to Di 0 01 241t4 6 4 1 .. to 0 00 i 01..... ot , 5 / 71 ..t0,,, 9 Os 0 d 0 - 1 ...... el l' od- 2 ° Od-2° Od--16 do ed Od-- 14 a° od per els 1 )ere ;2 00; .t wok Ph - 6 61 ........ ........ ........ ........ ............. ;3, ........ up 21 91. oi; mut it to es thirds, " b o 7sod; w oe s •61 1 °. 30; 00 0 ume---r 04 d to 400 6d; f bid Id • ,titter , red. Om 90s ort , 9s per Oest 'Hon. AA 0 'vest, ,: t o btru 6d to 0 1— eh 01; F o re° o o 15s per f o• 9stoO l ier 11 000 10s; L.. 00. °;" - Aisi t ; 7d; Lu-9100 ETs' s eb se 0 • ay W . s were roo g • were 1/ , dif , ilk , ' Here, , fla n '7 which p ets a, 34 t - ra n . 8 _tt(t! iiittor le l l Inshir e 'o4 looter:1 fair amn 6 tire, 12 15 b " sod e rid , 3he ' ffi I%—s°ll e g" A k et L er Lice, ti!, egtllo6° rot °4 ray IV IO • dge• s e pt. 9 t. S eP t 6 sep• 680' I l• t. DaLl9 l6 SeP l 6 t. Sep t. t t. SePt• t• 6 ,„ SeP • 1 0 Sept , t, s e pt.. os Te• s e pt• • cod es SePt* 11 0 '071 00' 9 0 Sept,ifli : Tw s ; . • Set' Se?t ill SePt: 16 Sep t ' 1 6 SePt' PO' jvn a.pt. I S it SOO . 6 SePt' Sep t ' 6 2 SC , t • 6 0 16ePt• /geP t ' 6 V onv°y ,4 dt fiStal long )r a g• golfo wenie° ce, heir host, in pt il bf se ter., s sb.,e s : e 'tfon )0,1 0 7 vi e s, to g eC aer, • ant Ch n ell- knerof r he r ' ) , t be on in iffieer 3 b" -ed t be , e fore • e for since f e of the. gr. itev;. lk , F S 0 go . T. ton s, — to f )l F se o e r ' est- ity, r f, °fr rd, l' 64:l '' latightgr illnes s 1 Smi th ' raY AcP inna llb ' -endisll .0 of NO, • • otl THE ROYAL BRITISH BANK (Incorporated by Charter) for receiving DEPW,IT,S at interest, making IraAITANZeE ',S on appreyed securitlcs, granting CASII CREDITS, and nsacting every other description of banking busine,s, issues PRO !In aSSORY ?TYPES, payabl e i n London, of any amount not under 5/., rapbearing interest or not at the option of the depositors or pur t's. Thes e P romissory Notes are transferable and nnotiable, "" ay be tak en e i ther for deposits, or be used in the varied trans- ItetiOns of com merce at home or abroad. Detailed terms of business, and.forms of application for openi ng accounts, & c., will be supplied Z 4 tae Chief Office of the Bank, and at the Branches in the Strand, -Lambeth, and Islington. By order of the Court of Directors, 16, T o k enho HUGH INNES CAMERON, General Manager. me-y tard, Lothbury, London. LONDO N and NORTH - WESTERN and The CHESTER and HOLYHEAD RAILWAYS. Ite' celebrated Britannia Tubular and Suspension Bridges over the °q ,natuad Straits and North Wales, t h e Island of Anglesey, and Weekly Tickets at R e d uce d R ates. tt gements hav g been made to the Northgafford parties an opportunity above interesting objects and the magnifice pp nt scenery WTickets will be issued at the Euston Station,.ava t t eek Week from the date of issue, by any tram, according th the s ' t4 - _ing the holder to stop at Chester, or any station on e r and Holyhead Railway, but not to travel twice over the same "un or tile railway in one direction. FARES E xpress or Mail Train . 1,3 10 0 First-class O r di nary Trains 2 10 0 Se cond-class Ordinary Trains 2O 0 By order, MARK HUISII, London and North-Western Railway. J. O. BINGER, %new Chester and Holyhead Railway. June, 1851 . kanager's-oilice, Duston Station, EIRE ELE VEN HOURS ROUTE t o PARIS, It hity nh ELEVEN Two flours Sea, is by the SOUTH-EASTERN s rAPolkesto , ne or Oover. , SPXCIAL aIgEkSIITTA S le E a R v V es IC L D Lo A n I d L o Y n . -bridge Ter:. blin ks E „,, lit 11 1,41.3'.4Y MORNING and EVERY EVENING, reaching Paris ltetu r , 'Thee 4- ....e"3l London to Paris and back, available until the siiteraber. ttide4lGHT MAIL TRAIN, via Dover, leaves the Loridon iut tn. „ errolnu s reachhv Paris at 9 o'clock the follow ancl Brussels at half-paa 9. Vi i` LO and NORTH-WESTERN BlAvon RAILWAY. 28 8 , 41 " g r, h or (11111;'13.8% CHEAP EXCURSION TRAINS from London to ~,,,4,:: ,thi0braw....ar,..,_273, ; Liverpoolor Manchester, 21 ff s. Glasgovt and Back,37s. Cd. ; Dublin, 425. ; Bangor, -41411 gha ra _ 7urYi 208. Macclesfield, 20s. Sta o , 2,4Detdmt,..resE closed Carriages. ; r a ll u l d s d s e . r ; s fi ß e i l r d . , I, ficiii": 44 P 3 Trains are appointed to leave the Euston-square 41 :1d Niv.-41clori, the Mornings of Monday, September 8 and 15, TievuriesdaY, 17, at a Quarter before Six each morning. _r H. R, ki.l3. Bills, and every information may be had only of the2L:o_n: Cre,b....., Jiorth-Western Railway Company, at his oniees t , e 1 3 2 1 . ear 011; 'Chambers, Bishops rmstreet Within ; and at h Trai n "lee, Ruston-square Station, London. 14 6.------ ' ll / 4 1 BON and NORTH-WESTERN ,I,lAlierro RAILWAY. :ellabiu.,,""'S erfEAP EXCURSION TRAINS from London to b " vL I : : I' : s t r a l a g' t s :I': : GA I 1 a° 1 ig t i °d ya and Back, for 375. 6d., direct, without change r t —e „ i ` t : o e 17, at a Y, September 8 and 15, and Wednesday, QuarterSep- Pa before Six o'clock each Morning, from the 4:l4yre.ra.,..::tB,oertiltsbuisblyr these Trains can return from Edinburgh or Glasgow ti le dair ie Y °r Friday Evening at Eight o'clock within 28 days from departure from London. l'.:0::11,.!°_ ;tl;r e-s a t g r e e an be Trainedobtain of Mr. H. R. ..........:__mare Station, Londol• r t s Z th Co i !d . t u ri ct a or of E la x n e a ursion n the London — ' 4lo Asi , a; Restern Railway, at his offices, Crosby-hall Chambers, , ' and at the Excursion Train Office, Rue teed Thept roprietors of thaae 811.tWS BITR YCHESTER RAILWAY. n a d b.ol C ea l l i tta E oilway boids3: Cleneral Meetin Prop os ,, - , , e b 4t, a n d , ,_ Chester a b e l n e t w o a e d t -- rerilie s ' l ''' ed 7 the I ". cal'vdnen areg and pieoslinraeu sofateaphoe' l l t l.dtw a i i n l ah f t v o a t .., 1411 ` ono t° insert in th - ' North-Western 'tted to them by the Railway Company, agreement L a e s ~P port ti 7 °lore of th e pioxies ..ransmi Th e DrO eir view s at a ti ll ie ralerm ie-9 01 aY be addressed ontioned names, who will attend and etla t g o . the Post office, Chester. _ WILLIAM GORDON' THOMPSON. HENRY V. EAST. 1 / 1 1 dou , . ALEXANDER BEATIE. „enteraber 2, 1851. N'SIT R A .„,,, I,l)l , t ,r' Q '-oi CE AGAINST RAILWAY ACC , lE c',--0.A,4-, by the RAILWAY PASSENGERS' ASSURANCE -.44l)w ra b OFF Act of Parliament, 12 and Deo, Chain ) , ' 1 • 10 - 3, OLD BROAD-STREET, LON tY d - Chair m an 13 Vic., DON. 40. JOHN DEAN PAUL, Esq., 217, Strand. tot: The - e an--- G• B. HARRISON, Esq., 24, Great Tower-street. 4. 1 : i t into tive features of the Company are : ' el le, ca. elDoWered by special Act of Parliament, 12 and 13 Vie i„,2. Ith' s ,, '''' the 48--araplbscribed capital of one million sterling, as a guarantee b,!* 11l filo assured, -- , 8 t o 0.,,,,,- irewlitira charged the stamp duty is ... la tbe s —er nnient by th C g s j i. e re,— , , e ompany. included, which is Way A ss ,,7ts it is peculiar, and distinguished from any existing 'la ee Company. ._ Po i . the __ TABLE OF PREMIUMS. ,711esiiftto'°11Venience of frequent or daily travellers, the i ~t s ti l , e cal tickets at the following rates of prem . um, on 1111 Y wait vaelder ric he • ' class carriage and w ay „..... e option of travelling in any Company T° insure 1 ,000/. at an annual premium of 20s. Is S , lll gle i nn _ , ss. `ae "0.--'"e3;ticket2ool. ' l ' m issued at most railway stations ' ( 3 1 , 3 1, a at the Po l a lo ra w l i i n k r ,aw ra - tes of premium : V„ .: te Insure 1,0001. in a first-class carriage. ditto 5001. in a second-class ca i rr o. m e g . os.:setie i;IItto . 2001. in a third-class carriage. tiosa,ofPaid to the legal representatives a” of the holder .in n, o cs „ "ecident while travelling by railway . , _with propor i,ensation to himself in cases of personal injury. a ' '514 11 ALEXANDER BEATTIE, Secretary. .1,-----,„ road-street, September 3, 1851. •tiliTlit Q - Irast llowtf-%•1 HUDIBRAS MISQUOTED• ° z . 4 little re". do we find pretenders misquoting authors for . 1111 g, for instance h called" *-I .e Who's convinced against his will I s thss /map Is of the same opin , on still." N Thin 'r°ll lllao ' gel.l. ° ll l Iludibras," when there t i_s e n r o pu su b c i l i l ea n t e i n .u se a lis li e l til e). bler e PretNewspapers, magazines, i and d o h `t o o /cp eo , ,„ enders to literature are a.lowe . to . scr a i r b e ble ge b n e e c r a a u l s ly e rs t. .up me Ttle or nothing for their cont h ribu h ti r o e 44 twaddle,i.:',l4tOlpelitritwttopll:-Illnieivl:s:frdsoa-mh:LlßthuOtrl'lies for embellish ,er's words are h . m w the a writers affect to have A fr i " He that complies against his will to shi, end to eco Is of his own opinion still t ." things as cheap as he e jelliita oe,, t „ °°lll Y, Who bought mos win ch ' a so, o0 „,, ". Years before he could be p_ersuaded an to d b h u a y d c a h t e u ar t 11 141; 1 '4i „, - ,,',, t inle. He had been taken in once, tle ar '"(l f 'r- E 7'.',_ 11 P . to nothing the first cheaptimeheweals.tchaeusglwiteirne ks a ,..st a s welituat time he held forth that i some friends who by; k ore the worst in the end. At len,,, 1 the e oat of thews6l()st's orld than he did, forced h h it im in t . o lin try ati. a n st ; ii h t e m w ad a e s tbsiLeoneo.t of d SON, but sorely .. lein before he wore ag t ktof,7.l.‘' rather H e " complied aiii i :t his will ~,Ilari offend his friends, to them. ry " of his own opinion against but was obliged, bag but btit i t w , and, for a short time, was dress fitted him better Wor s a °3' hi s , 44 °WV fora short time. tlillitoiet,;ll;eos;;:inintitailoasir had ever made, thehegarremtelaietsmseatteweealllt, werethey tail e iZ. he IZa_ter a shower of rain as w b n eio w_r , d they wore w om el . l Ed _ e e,i welit.tr il :rli as rn t ; to d us h e e h t is ak o ea as " _ much pain it s to r h e e c faa ent of first-rate e rt T il Y t. l4 dress B ejid SON h u i e a r i n i e a t d be b li ef r o s r t e t t o a e k s e t i a l b t l l lso a h b ma us s e yst . e. T lau.,' and e„,yellilded on good buying, the that is of eco t. ;;g srso""ers, picked workmen, and (for thpahtairsgtehae gprzniddspercordett), t4oSts.a'll,Jollts. Where ordinary tailorsc ch a k4o. re dvvli, i . ° SON are content with a shilling,.. t t a o n t l hei t r hez t.a se a l r l the re ia th e ~,e another sells one. Pay one visit i e , Will b'ast, or their n ble establishment in the West, and 14t1 ' . ‘bei,,., ° o l d the 1 a id best assortment in the world, at ,--,ces etitarged h a y rg o e r s d t in a ary tailors. htend„, 'N lis —ll City t,_ E. MOSES and SON, L a ' kid afs A iSiablishment, 154, 155,and 1 . 57 m, klel 140 11 w es ';' d gate, opposite the Church, u 3i ffi tn ca a t rt in e g a' . 83' Itz,A.i..art.str_eltitl Branch, 506, 507, 508, New Oxford- street, 1 , 2 , T he y ,i...._e_ ~ al lcopamunicating. . T.,",meld urLurr-shire' Branch, 19, Bridge-Street. ltiii7 o ,, ra, 01,7;2°11,36, Fargate. '4ll'den, Batters, Hosiers, oh, :andl. General Outfitters for Ladies and Gentlemen. t mt. Furriers, Boot and Shoe - N'?'stabblishrocuta ~. closed from sunset Friday to atinse 1...._ ‘9. -en business I .: . r a o.nnied till Twelve o'clock. -. -41)/ e A , ..._ —44 ADVICE ON THE SECRET I NYIRMITIES OF With ,„, TOUTH ASD MATURITY . . 1,0,,V,,V12i. Directions for their Pr , c i ve g nt o io „... n .i a ,r nd EE C .l., nr . e. /7.,.ollblish'ca; COLOURED 11INORAVI G i ca tf., ,, a, 14 , In French, Englith, from the r+s- 0 a 3ezlled nVe.tOre, ‘.. , 5. Gd., cr poet-free, tor forty-two Ztainps, German, Dutch, Spanish, and 41, a ii ll.,,_ ,‘,ea P pr •- ra l: ‘,.. E, E sEB, v ATI 0 N ; a fontMarriag and on rat i n .. -":-.0 on the l'hysiolca t4y at.,,s...rualties and Disorders o and Maturity, life, which destroy Pa,b...llllysiCar..l.o4 at am early period of ,_, ..i. ,- - 1 leuule Lue natural Oi l ' , tl, kne 4l , ll raental powers, diminish Manhood; with Practical I,4,7vaidsaao--llaust the vital energies of kriot°ll3 Debil l Y, ` , tii , e ... e °rtain Prevention aindas,,iccivesesafnTearge,atsmyepnhitilos: oli o re, km ~.,-; , J4ocal and Constitule ...,_ z resulting from India lisra ti, a s ~,_.,-1 Diseues and Derautteme"' tiler eminent mem -111 °f th„oned by Lallernand, Ricord, and 0 Engraving's, l iiitr at ' f aeUlty I r Ar kk - lt g the lt, n ranee. With Fifty coloured .atony,. Physiology, aand Diseases of the , Re 11ad e Org Euks i , uses, and ffillaalss risk,_ these,,,_ fend plaig their stre. In thorn by solitary ‘l,exe,,,,e7,Tli e l t , i 7 ( .4 . ara produced be t t o2 oillkolptlY ;A. O I, _ R TT I T'v; ).. . , L Q L I7 A.'ZI R EII n T . - ' , l‘ll rt --- "'"'ee .11& tricillai - e, - fi• - bar i-f i ) tle , s tin ' -01 1era,r g i ore . a a ' i Tl i L B e l°. u pll n "D v g s ig i t . ' i if —Ta tc,°f•A-potlfcc'arZers' It all, L o o n y , Oen, Member of the Him oCfoE"idietny 141eis ,epiolkoeiety or Ecunbu?;:lB:7:7Ezdco.n Hospital Modica . t , ertar , , description of the ana %Nl and Ph; ) t n o t, ana a Plain and complete tion, l i n ,„,,„praof the reproductive organs , '3lert who has taken th e ,. o%n onedielea`nen.s.__ad disease. Dr. La Iti l : u urs, as evidenced by the diplomas and tes d" and of their relative medical man st tilt h as exai. the work, is the only legally qualifiedted his studies to otnastaateenturgY, an or many yearS, ag by a ja , u these complaints. Ho may d b ev e o cons b u e l e te o d m w e e t . thr, ~Lose 'whose constitutions may have in latt, yearn Oa secret practices acired in youth, or by the excesses t d th eb a ili d- - unlarri,„.2 'whereby the pleasures of life are marred, the objects - 7 1 : 1 0'"'Zsl r . y 1111 ;:t r iv ated, and existence itself rendered a term of un lIN 4.shedb,,, the" regret. I.li;i,,,,,:hr,:::;;aziiroortyA.ut.li tw or o , s a , la ta d m m ns ay , be had , of J. Gilbert, 49, Pater- Or m a rket ; an aY, 63, Oxford-street ; Starie,_T r i i t n chbo 23 7 c e . - rn str h e l e i t i : ~ f o ,r os bb._ ~iordon, 146, Leadenhall-street ; 51 Te n till Two. °lll To 'alted ~ theso 1. rdert fr . o . m rs t , te al a br ut , h . o a r r 's b r ' y es l i e d t e ter ne , e, w i h y o , and from ' S l il till Eight- • ' tOtt T 1. 11 six kb._ APDir.,. LA NGUAGES-FORTIETH ED Rm IT v I E OL. iox OF _. 4 , 8444 :7 3 TIM REMEDY FOR TRE JP— DISEASE. 0 undred Anatomical Ott ..,._ °3 ' °O 11 Coloured Engravings on ` 4, Y9ti r, At r fiel,r4l., T?lsQuAlari . c le4l ATlONS, GENERATWE . INCA- A bl, rt oo lln , fi . ., - ,4 r . o alg ved D Edi rkl ti, o P o l , ..'D eo l l M ar , o 'N e Tii TO MARRIAGE 6d -' dto 19pages, Price 2 ' 6 • ',lltorato-••• utoliirectiTorn the Establishment, 3s. lid. in postage stamps, Ivcations being strictly confielential, the Authors have lia . c.,.discontintted the publishing of Cases. the FRIEND, a Medical Work on k'°4llgithv.Plbaristion and physical decay of the system, produced os by dipl tLeTc lll" --' n'dul ence, the consequences of infcctkm, or -'ll° *J i b Wi tn explicit directions for the use of toe preve th nti e N a •elo _ti c on a. , 1.4,_?' ob servations en the Married State, and the disqualW_ y --`• told CobArcvent it. Illustrated by 100 Coloured Engravings. 13 il v ,°ll ' Pr:,'• 11 RY and CO., 19, Remus-street, Oxf,:td-street, Lon ester - -a shed by the Authors • and sold by Strange, 21, Pater , I:l' 6 Q ,L m Et 'olnaY, 63, and Sanger, 150, Oxford-street ; and Gor , 4 1LT r , o nhall-street, London. - ‘lle3a, '• izeata of the anatomy and physiology of the re-productive p A „talld is illus" • ted by 28 Coloured Engravings. d h. 114,:',4 e 1T. is i'ilfathe c - onsequences resulthig from excessive isntzi ' and their lamentable effects on the system, producing aleal,tietaind bodily weakness, nervous excitement, and generative h.P.foi T ,-3.:. Illustrated by 10 Explanatory Engravings. ,%"'e p l . l . teats of the diseases resulting from infection, either in "aeir ti,""..._t3' secondary form, and contains explicit directions for kb•eauilelit. This Section is illustrated by 62 Coloured EngraV ti P4, 4 * ~10 - ~` ~,• c ontains aRe edy for the Prevention of Disease by a a '- ' 1- ' -e.ati °a b 7 'whi ra ch the danger of infection is obviated. -) tiee. I)° rtsat part of the Work should not escape the reader's t . ‘., U ea. ~, •le de voted to the consideration of marriage, and its du /"Iole stab ° alums of unproductive union are also considered, and the .p,„,„ _ Act critically and philosophically inquired . ini.o.m employed in t?e,:ii:: YOFDIAL BALM OF SIMI Arlind is exclusively e ns! and 33 5. 1,,q. b,74llervous and sexual debility, impotence, , r%ed;'l o The Concentrated Detersive Essence," 4 )Ptlneit s r „l mi ritri" rig the blood in cases of infection, a secondary Etc., anti-syphilitic • , :.ttle i; ` •, 14 10 113, imd the abuse of mercurY, ad 335. por. t'er b o ,' errY 6 Purifying Specific Pins, 2s. 9,1., l a ' Cal and lls. o ' certain remedy for gonorrho3a, gleot, --. stricture, 11 1O inflanimati ' C .ultation fee, if by lette c r, __,__ on of the bladder. on.. and LIP, 1 ,, cumute detail of the case is required: age, habits, and n0 ,. .. a i: bltniesQjlotY. 51. Packets, with advice, to be had at e Fi, ~I ' s In .4 4 n 1 _1• 1'..3' 'which the fee, 1/., is saved. Messrs. Per r y, "° ll , r„, -- 7,,,', ( tanCe daily at 19, Perners-otreet. Oxford-street, Lon" Eley -- ' A ilvell till lyr d rive te gigllt; oil Sunda° , f r°l32 1 3 te 014 1 °' and NCI. , SEPTEMBER 4 1851. N ° . 18 393] LONDON THURSDAY A c ts ' k ). „ 9 The GREAT EXHIBITION and the ROYAL POLYTECHNIC INSTITUTION. All the most interesting Deposits at the Great Exhibition will, in turn, be lectured on at the OYAL POLYTECHNIC INSTITUTION. fa) The present Lectures are on the Chemistry of the Minerals at the Great Exhibition, incladinc the precious Gems, Crystalisa- Lions, &c., by J. 11. Pepper, Esq. - Popular Lecture by Dr ilachhoilner 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, ls.; 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. A RGYLL ROOMS, GREAT WINDMILL STREET, ST. JAMES'S. 'Sole Lessee, Charles Emile Laurent, jun., 57, BroMpton-square.) 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 Sbilling. THE GREATEST WONDER IN LONDON IS BATTY'S GRAND NATIONAL HIPPODROME, Kensington. OPEN DAILY. The wonders that are performed here daily—namely Roman Car Racing, Ostrich and Horse Racing, Aerial Flights, Globe Ascensions, and various ether entertainments, which have been crowned with success from the first day of opening. Mr. Batty, determined to give all the attractions that can possibly please his patrons, has entered into an engagement with Henri Franconi, the First Equestrian of the day, who will appear with his highly-trained Steeds, in addition to the present accomplished Artistes, TO-MORROW—Mr. Hampton, the celebrated Aeronaut, will make an Ascent in his magnificent Balloon the Erin-go-Bragh, precisely at Half-past Six o'clock. Doors open at Five. Performance to commence precisely at Six. Private Boxes • Admission to the Reserved Seats as. Od. First-class do. Second do. Third do. C REMORN E.—Admission, One Shilling ; Children, Half-price. Last Week but One of Franconi's Equestrian Troupe. The Four o'clock Performance is free from any charge. A new Italian Ballet Pantomime, entitled Harlequin and the Four Elements ; or, Earth, Air, Fire, and Water, with entirenew scenery, appointments, &e., of the most magnificent description, arranged by the Deulin THIS DAY--By particular desire, the Representation of the Grand Naval Fete at Half-paft Ten 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 fur 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. TO-MORROW —A Grand Balloon Ascent by the celebrated Spanish Aeronaut, Giuseppe Lunardini, in the Royal Cremorne Balloon, at Seven o'clock. SATURDAY—Grand Italian Fetes, and Night Balloon Ascents, 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. 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 Bush People, Deulin's Ballet the Star of Beauty, the Ethiopian Serenaders, the double-sighted Youth, Centeno'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 sueper par ties. Steam-boats and omnibuses nightly after the entertainments, the transit being superintended by Directors. Fare, 4d. by Boat, and 6d. 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. INJUNCTION to CHEMISTS and PATENT MEDICINE VENDORS, and OTHERS. MORISON'S UNIVERSAL MEDICINE. The public are informed that an Injunction to restrain Mr. Crofton William Moat, his agents, servants, and workmen, from selling, or causing, or procuring to be sold, under the title or designation of MORISON'S UNIVERSAL MEDICINE, or of MORISON'S VE GETABLE UNIVERSAL MEDICINE, any Medicine made or ma nufactured by him the said Crofton William Moat, or by or under his order or direction; and also to restrain the said Crofton William Moat, his agents, servants, and workmen, from making or com pounding any Medicines according to the secret recipe or prescrip tion, and from in any manner using the said secret recipe or pre scription of or for compounding the said Medicines, or any part thereof, has been granted by Vice-Chancellor Turner, at the suit of Alexander Morison and John Morison. And any person infringing the said Injunction will be proceeded against without further notice. British College of Health, Ilamilton•place, New-road, London, August 20,1851. DR. CULVERWELL'S NEW WORKS. To be had of Sherwood, 23, Paternoster-retie ; Carvalhc; 147, Fleet-street;; Mann, 39, Cornhill ; or direct from the aathor, , price One Shilling each ; by post, Is. 6d. ENJOYMENT OF LIFE. ..tioalth, Recreation, and rational Use of Time." Corrxrcrs:—Early Rising—Spring and Summer Mornings—Tx clrsious about the Environs of London—The Parks, Lanes, hills, Volests, Fields, High-roads, and other pleasant places—Country Trips and Rambles—The Sea—London at Night—Evening. at home —Music--The Drama—On Eating, Drinking, Sleeping, Bathing, Air, It ;at, Ease, Occupation, &c., &O. PRAGIIENTS ma _ THE MOtTNI`AITTS. - "l4eetraltr" 2 Vol t A WET TO THE LAKES ;_BSETCH OP ZDENTITTIZOJI, he. Vol. 11. I LLKEB 07 KILLARNEY; EXPLINISCESCIII!Oa DUBLOT, &c. m. WHAT TO EAT, DRINK, AND AVOID. " That three seore years and ten our course may run." A papulur review of almost every form (cause and cure) of ner v3usly-dcbilitated healila and enfeebled constitution, that harasses tie young, besets the man of pleasure, business, or study, and em bitters old age, with tables and rules for the diet and physical regu talon of every-day life. IV. THE PASSIONS. " What passions hurt the body—what improve, - Truths as retried as Athens ever heard." SOB.TECT : -Life's pilgrimage, from infancy to old age. The advent of tae passions. Chastity and its infringements. The casualties of liceatiousness and dissipation, with illustrations, graphic, narrative, and remediative. Advocacy of early marriages.: V. THE biABRIAGE STATE. " To be or not to be, that is the queStion." Pit)ollMME:—Laws and obligations of nature, society, and re regarding marriage, to be observed by either sex. Time and eaoice, on both sides, as to age, temperament, complexion, and lisure, to secure healthy offspring, with the art of rearing them. Physical defectiveness and its removal. Sterility and its conversion. 01303, ace. By R... cuLvEnwprz, M.D. (1841), M.R.C.S. (1827), L.S.A. (15141. year Medical and rorensic i:6 fnre , in their matters. Reception hours daily till Five. Evenings, Saves till Nine. 10, Argyll-place, Regent-street. EXTRAORDINARY ESCAPE. CHICHESTER, SEPT. 2.—A waggoner named Abra ham Mayhead, in the service of a lady residing near here, has been committed for trial at the next quarter sessions by the county magistrate presiding at the hail of this town for perilling the lives of many passengers in a train on the South Coast Railway by driving a waggon and team of horses on the line. The train which met with the obstruction was the quarter to seven P.M. one to Portsmouth. Nothing oc curred to impede its progress until it had just passed the Drayton station. The time was about five minutes past eight, the sun had gone down, and it was duck; but the driver could see some quarter of a mile along the line. The engine hd on the usual head light. On going by Drayton a team of horses and waggon were obser ved crossing the rails on the north side about a quarter of a mile in advance of the train, which at the time was proceeding at the rate of between thirty and forty miles an hour. At first there did not appear to be any one with the team; tho waggon stood on the line some moment;, and the most frightful consequences wore antici pated by the engine driver. He sounded the whistle, the breaks were applied, and everything done to stow the train, but the distance of the waggon was not suffi cient to enable its being brought to a standstill. Two men then ran across the line, and having opened the opposite gate, they gave the shaft horse a " tip , " which Just cleared the waggon from off the metals as the en gine passed. As it was, however, bad not the rate of the train been slackened, it would have come upon the waggon before the men could have got up and have opened the gate. The officers in charge of the train described its escape as most extraordinery. Oa arriving at Chichester, one or two of the servants of the company went in search of the man who had charge of the team, and on the defendant being met with, he admitted being the person. It would seem that he had permitted it to proceed across the line in an unprotected manner. It w as an occupation crossing throu g h s ome fi e lds, and led to a farm. Mr. Faithful urged the bench to make an example of the defendant, by committing him for trial. All cautions had been disregarded. The bench con sulted, and decided on sending the defendant for t r ial at the next sessions before mentioned, the 3d an d 4th Vie toria, chap. 55 , providing that the case could not be dealt with summarily. [ADVERTISEMENT]. --THE GREAT EXRIBITION.— A valuable newly invented very small powerful waistcoat pocket glass, the size of a walnut, by which a person can be seen and known 14 mile distant, they answer every pur pose on the race-course, at the opera-houses, country scenery, and ships, are clearly seen at 12 to 14 miles, they are in valuable for Hunting, Shooting,, Deer Stalking, Yachting, to Sportsmen, Gentlemen, Gam Keepers, and Tourists— To be had at Messrs. S. and B. Solomons, Opticians, 39. Albermarle street, Piccadilly, opposite the York Hotel. Telescopes A new and most important invention in telescopes possessing s uch extraordinary powers, that some, 3i inches, with an extra eye piece, will show distinctly Jupiter's moons, Saturn's Ring% and the double stars, with the same Telescepe, weighing only three ounces, can be seen a person's countenance, 31 miles distant, and an object from 16 to 20 miles, they supersede every other kind for the Waistcoat pocket, and are of larger, and all sizes with increasing powers accordingly. Opera and Race-course glasses, with wonderful powers; an object can be clearly seen from 14 to 16 miles distant. Invaluable preserv ing Spectacle Lenses. The Invisible Organic Vibrator, and all kinds of Acoustic instruments for relief of extreme deafness. —39, Albermarle-street, Piccadilly, opposite the Vork Hotel. ..._—__.... On Sunday morning a man of the name of Bagley, being on the Southampton Common, bad his attention called to something in a clump of firs by his dog, and on going to the spot discovered the body of a man in a very decomposed state, and a short distance from the body a razor ia a case was found, but there was not the s li g htest a pp e arance of blood up on it, and it is the opinion of the surgeon, Mr. Mackey, who has examined the body, that the deceased had not committed suicide. The unfortunate individual had been in the employ of the Peninsular Company, but was of dissi pated habits. It was evident the body had been some time in the place whore it was discovered, as the grass had grown round it, and all the hair from the head had disappeared, and the body presented the appearance of a corpse that had been interred fig many yeara. INCOME-TAX COMMITTEE. (Continued from The Sun of yesterday.) EVIDENCE OF EDWARD WELSH, ESQ. • Mr. ROEBUCK-Will you be good enough to take the return which you have given for 1845 into your hand'; you will see that the party, No. 491, returns 5,500/. ; you assess him at 11,0001. ?—Yes. Teere is no appeal, and he pays upon 11,0001., which is just double ?—Yes. What induced you, under those circumstances, to assess that person at 11,000/.?—Upon my word I cannot remember now why I assessed him at 11,000/. ; this is for the year 1845, six years ago ; this has been drawn out some months • I did not draw this out on purpose ; I happened to have it ; I have no doubt that I. had very good grounds. You have just stated to us that the gentlemen in the City generally overstate their profits ?—Yes. Can you at all tell me what class of person this was P—l should think that very likely he was a ware houseman, and the profits of a warehouseman are generally considered to he five per cent. upon his re turns. Now having got the returns of one house, I could by comparison tell pretty well what the profits of a house in the same business, doing the same ex tent of business, would be. Here is a very remarkable case, No. 617 ; the re turn was 8,0001. ; you assessed the party at 20,000/. ; he appealed, and he paid 12,000/.; there was a great mistake on your part, and on his; do you recollect that case at all P—l do not at the moment recollect what those cases were. When I speak of merchants, I am speaking of such houses as Messrs. Rothschilds, Messrs. Baring and those houses, West India mer chants. Cannot you find the name?—l do not remember what the trade.is ; it is in- the ward of Coleman street. I will give you another very curious case. Here is No. 1,483, in the year 1846 ; the man returns 3,7201., and you have such very accurate information that you assess him at 4,4231. ?—Yes. Can you recollect that case ?—ln the three former years the assessment is stated, that is the guide for making the assessment in the following year. The assessment paid upon in the three preceding years would exactly produce 4,4231., and it is only fair to presume that if for the last three years a person has paid upon 4,400/. a year, and he is asked to make a return of the average of those three years, what he has paid upon is a very good average. I will answer for it that that is the exact sum which he has paid upon in the three former years: that is the very rea son why I take the three former years. So that you would not take the chance of a man having lost in the one year?—lf he has not proved his loss, I think it fair to presume he has not had it; he has the power under the Act of Parliament, to prove his loss. power,, this book made, from the first, for the express purpose of inserting at the time of making the assessment of the current year the actual amount paid on the three former years ; and I never allow an assessment for less, unless the party has ap. pealed, and proved it to be less. Generally, within the last year, has the return of the profits of merchants been less than it was the preceding year ?—ln the year 1850 (the assessments are not quite perfect), the amount of duty in the city of London was 203,7701. ; in the year 1849 it was only 198,0001., so that there was an increase of 5;000/. duty. How is it in the present year ?—ln 1851 we have done nothing yet, because the papers are not printed. Mr. RICARDO—If a merchant or trader returns his profits at a smaller sum than the average of the three preceding years you surcharge him ?—No ; I should apply to him first. This is the form. Mr. ROEBUCK—" In reply to your letter, I beg to inform you that the assessments actually paid by you under the Income-tax Act for each of the three pre ceding years are as stated—viz., in 1842, 653/. ; in 1843, 6001 ; in 1844, 6001." Those amounts are added up, which make 1,8531., and then the division makes it 6171. on the average; " which is considered to be the proper amount for the current year, and the assessment has been made accordingly ?"—Yes ' • that was a letter in explanation, after the party had been applied to for a return, and had not complied with the request made to him. That is your letter ? —That is my letter ; that is not exactly the letter which is sent; it is a little va ried ; that is the letter as sent to him with the notice of charge, explaining why he had been charged be- Y. 90 IJ_itrPtrePteatl.llloX-401119rWereeA9WP97144-9-@- Was his last return 600/. ?—No doubt about it. Then the year before was 600/. also ?—Yes. Then upon these two years 1843 and 1844 he paid on 600/. ?—Yes. In 1845 you insist that it was 617/. ?—That was the case of a party who had returned, if I remember rightly, about 300/. ; having in three former years paid upon 6001. I could not permit him to go down at once to 3001. without explanation. I applied to him for an explanation and he would not give it to me. The Commissioners and myself made an esti mate of 6001. a year, giving him notice ; I sent him a copy of that letter. And are you quite sure in your recollection that he returned 3001. that year ?—lt was less than 6001. I do not know the exact sum. _ Your only - ground for supposing that he was wrong was, that he had paid a larger sum the pre ceding year P—Certainly. I consider it my duty when making the assessment, having a register of the assessments of previous years, to look at the last three years to see what has been paid; other wise a person who has paid upon 6001. might re turn 1501. Might it not be that it was so ?—lt might be so, but I should require explanation. I should ill per form my duty by taking a return because it was sent to me. Mr. J. WILSON —ln the first instance, when you fled a return less than the preceding return, your course is to ask for an explanation of the difference ? —Generally so. If you receive an explanation which appears to be satisfactory, you take the new return ?—I take the explanation to the Commissioners, and we discuss the matter separately. If the Commissioners are satisfied I have no reason to object ; the return made by the party is accepted. For example, if a man were to say that in the last year he had had unusual losses in his business, if you had no reason to disbelieve his statement, you would take it for granted that it was so, and accept such a return P—No ; I require his statement in writing. I am supposing that he makes that statement to you in reply to your first letter, when you ask for a reason ?—I never take any statement except it is in writing. I Lever take upon myself to act on any statement without the consent of the Com missioners. Mr. ROElSUCK—Supposing he should say that he could satisfy you by his books, should you look at his books ?—lf he chose to bring his books I should not object to it, though I have no right to them. Have the Commissioners always been guided by the books ' • supposing that the books made out a clear and complete case of loss, would you accept that as a proof of the loss ?—No doubt about it, if he gave a statement in writing; not myself, but the Commis- sioners. If the books were brought to you, and the books proved a clear case of loss, would you accept that as sufficient evidence of that loss ?—No doubt about it. In every case ?—ln every case, unquestionably. And are you quite prepared to say that in all those cases in which such loss has been so proved the evi dence has been admitted, and the Commissioners have acted upon it ?—No doubt about it ; I have not the slightest doubt. In every ease ?—ln every case. Not only in London, but in other parts of the country ?—I do not know of any case where the party , has shown that a loss has existed in which the Com missioners have not allowed it. I ask you whether that is the rule of the Commis sioners, not only in London, but in other parts of the country ?—I do not know what is done in other parts of the country. In every case in which it has been brought before the General Commissioners in London that has been the rule upon which they have acted ?—I take upon myself to say so, in every case in which a loss has been absolutely proved. Mr. J. WILSON—Do you speak of every case N l v f i t t h h i e n p y a o r t u i r e s o s w p n p e p a l a rt iulr upon c a the district eav e and average eof practice three y ? en r --- s, if at the end of the year after the return has been pm theraodfiet , s a t l itihi Commissioners h the three the y we year's rlisu n d previous o business übtedal undoubtedly loss e al ir allow hw w a si i tl accrued,n ngaiev dis charge a the assessment; they are bound to do so. When you s p eak of what has been th e i nvar i a bl e practice of the Commissioners, are we to understand you to confine your _observations to the practice within your particular district ?—My district only. I do not know anything about any other district. Mr. ROEBUCK —Ought not the assessment to be made upon the year's profit ?—No, excepting with regard to professions. As respects professions, it is the preceding year ; as respects trade or a merchant, the party would make up the return upon the average of the three preceding yew. That I suppose is the means of getting at what he probably will make ?—Just so, as a mere estimate. Then, if I can give you evidence of theactual fact, do you put by the evidence nod take the sstimate, or do you take the actual fact ?—The 1331 section of the Act provides, " That if within or a the end of the year current at the ti me o f * e king any assess ment under this Act, or at the end' of any year when such assessment ought to have been made. any person charged to the duties contained in Scledule (D), whether he shall have computed his profits or gains arising as last aforsaid, un the amount tlkreof iu the preceding or current year, or on an avenge of years, shall find and shall prove to the satisfiction of the Commissioners," it d o e s no t sa y in w hit way, "by whom the assessment was m ad e , th a t his profits and gains during such year f o r w hi c h th e computation was made, fell short of the sum so com p u ted in respect of the same source of profit on which the computation was made, it shall be lawful for the said Commission ers to cause the assessment made for such current year to be amended in respect of such source of profit as the case shall require." Reading that compulsorily, it means, I suppose, that if upon a given year, say 1850, I prove to you that I have lost on the whole of my transactions in stead of gained, you are to take that proof of my profit and loss of that year, and noteto go back to the two preceding years ?—No ; to take your return for that year, having been made on t''ee average of the three years. But it was not; the Act conte- ayes that I need not make it ?—This speaks of an aset;ssinent. " Whether he shall have' computed his profits or gains arising as last aforesaid, on the amount thereof, in the preceding or current year, eti on an average of year344o that .his tbturn migfit hive been ettie-year ? —Yes. MHe has a right to make his return upon his last year's profit or loss ?—No ; this is dealing with the assessments. Not at all ; " whether he shall I ne computed his profits or gains, arising as last afores on the amount thereof in the preceding or current year ?"—Of course; because that is intended for a professional man as well as a merchant. Professional men are equally charged as merchants, and a professional man would make his return upon one year. " Any person charged to the duties contained in the Schedule (D) ;" supposing that one of those persons is a merchant, and he makes his return upon the last year ?—lie cannot make it upon the last year. May not " any person charged to the duties con tained in the Schedule (D)" return his profits as computed "on the amount thereof in the preceding or current year, or on an average of years ?"—Per sons chargeable under Schedule (D) are of two classes, professional and trading. A professional man is bound to make his return upon the profits of the preceding year, a trader is compelled to make his return upon the average of the three preceding years, and the 106th clause directs how that return shall be made. After the return has been made, and the assessment made upon that return, then you go to the 133 d section, in the case of a loss, in order that he may take that assessment of the one year, supposing he can prove a loss upon that current year ; and he is entitled to such an abatement as he may be able to satisfy the Commissioners his loss will amount to. Mr. IticAano—lf he makes a loss he cannot, in the first instance, return himself as having no profit, but he will be assessed upon the average, and then he has an abatement in respect of his loss ?—ln making his return he would estimate his profits and gains upon the average of the three preceding years, and there are certain deductions to be allowed; among these deductions are losses, repairs, implements of trade, and so on; so that in making his return, supposing he had made 3,0001. for each of the three years, 9,0001.; but supposing his losses had been 1,500/., he would set off, after having stated 3,0001. for each of the three years, against that the average of the loss, .500/.; and then, having done that, when making the assessment afterwards, if he should dis cover a further loss in the current year, the Commis sioners would deal with the assessment as made upon the average of years, and take his loss upon the current year, making such an allowance as he could prove. Mr. RoEßucK—Will you be good enough to show me in tha Act of Parliament where that distinction is made between the professional man and the merchant? —lt is in the first rule applying to the second case under Schedule (D), immediately following section inn::Phd4 ffriat thELlMetnnigiltiOn Of-4111t.Y.-On trade, and the next eiiit'WnFsainee-eteF t -- - on employments shall be aionstrued tit extend to every employment by retainer in any character whatever, whether such retainer shall be annual, or for a longer or shorter period; and to all profits and earnings of whatever value, subject only to such exemptions as are hereinafter granted. The duty to be charged shall be computed at a sum not less than the full amount of the balance of the profits, gains, and emoluments of such professions, employments, or vocations (after making such deductions, and no other, as by this Act are allowed) within the preceding year, ending as in the first case ;" which is on the sth of April, or at such period as the accounts are usually balanced. Is that all that you propound to me as drawing a distinction between the professional man and the merchant, and thereby compelling the merchant to make the return upon his average of three years ? —Distinctly so, because there are the rules set out for charging. I read that to be permissive upon the professional man to make the return on one year; will you show me were there is a compulsion on the merchant to make it on the average of three years ?--The former rule is, " The duty to be charged in respect thereof," that is in the margin. " Computation of duty on trade ;" shall be computed on a sum not less than the full amount of the balance of the profits or gains of such trade, manufacture, adventure, or concern, upon a fair and just average of three years, ending on such day of the year immediately preceding the Near cif assessment on which the accounts of tne said trade, manufacture, adventure, or concern shall have been usually made up, or en the sth day of April prece ding the year of assessment ;" that is, on the average of the three years ending on the sth of April pre ceding the year of assessment. Mr. RlCARDO—Supposiug the average that a man has returned in trade has been 3,0001. a year on the three years ; supposing that in the fourth year he makes a positive loss in his business of 1,5001., is he then assessed upon the 1,5001. ?—Certainly not. If his loss overwhelmed the profit, he would be entitled to set his loss against the profit, and he would be assessed upon the balance. It might be that he would prove a nil return, which would be allowed. Suppose the following case. In 1847 I have made a profit of 3,0001.; in 1848 I have made a profit of 3,0001 ; in 1849 I have made a profit of 3,000/. ; iu 1850 I have made a loss of 1,5001., not 1,500/. in de duction of 3,0001., but I have made a positive loss ; how should I be charged then P—Upon showing that you had made no profit whatever, you would be en titled to have the assessment entir 'y discharged. Supposing on the fourth year 1 had not only made no profit whatever, but I had lost e,500/., how should I be assessed ; should I have to pay any income-tax at all ?—Then you would be entitled to have the whole of the assessment discharged; and, further, in making your return of the next year youewould strike off the first 3,000/. ; you would put 3,00, 7. twice, and against the 6,000/. you would put the lot of 1,5001., taking one-third of the difference for the next year's return. Then I should be assessed upon 1,5001. instead of 3,0001. ?—You would be assessed upon 1,5001., be cause the average of :6,000/. would be 2,0001., and you would set against that the average of 1,5001, which- would be 500/. ; that would leave 1,5001. for assessment. On the fourth year I should not have to pay the income-tax at all, having made a loss of 1,500/. ?—ln 1847, 1848, and 1849 there is a profit of 3,0001. each year; then in making the return for the year 1850- 51, you would take the average of 1848, 1849, and 1850, which would be a profit for 1848 and 1849 of 3,0001. each year, and in 1850 a loss of 1,5001. Suppose that in each of the years 1848, 1849, and 1850, I have returned 3,000/, and in 1851 my profits are only 1,0001, what shall I pay in 1852 ?—You would be entitled to the reduction of 1,0001., the average of the three years producing 2,000/. Mr. J. Weasost—The returns are made annually, after the sth of April, upon the profits of the pre ceding tea-ee years ?—Yes. If the average profit of the three preceding years has been 3,000/., the return is made at 3,oool,—Yes. Then, the assessment having been made at 3 0001., the tax dazing the current year is collected upon that assess sneen.. 1 ) --.... es. Suppose at the conclusion of the year, that is to say, in the Altril following, the person discovers that instead o 1 having made 3,0001., as he had presumed he would make, according to the average of the three preceding years, he hes made an entire loss upon the year, having made no gain whatever; is he not en titled then to apply to the Commissioners to have the assessment which he himself had made, reduced to nothing; and even if he had paid the tax under that assessment, is h e not entitled to have that payment returned ?—Yes ; that is the form used fur tha pur pose (producing the same). If, instead of finding that he has made a loss at the end of the current year upon which he has paid, he has made a smaller profit than the average, that is 1,0001. profit, instead of 3,0001., which i 3 the case put, he will be entitled to claim, not a reduction of the 2,000/. upon the average of the three preceding years, hut he will he entitled to claim to be charged upon the net profit of the year, that is, upon 1,0001. ? Exactly so. S 3 that, in fact, the principle of the tax is this, that the return which is made after the sth of April is merely a return which is intended to represent an estimate of the probable profits of the current year ? —ln anticipation of the profits, by which he is not bound. But that he is entitled at the end of the year to go to the Commissioners and show precisely what the profits of the current year have been, and that if he has paid upon the presumed assessment he is entitled to a return of the money ; and in respect of such por tion of the tax as he has not paid, he is entitled to a corresponding reduction ?—Just so ; and he has the money returned without any difficulty whatever. So that in fact, though the trader makes a return of the average income for three years, the Act only contemplates that be shall pay upon the actual income of the current year in which he pays ?—lf he attends to his affairs es he ought. The time limited by the Act of Parliament is three months; but we do not confine him to three or even six months, but allow any time before the account is settled. Mr. RlCARDO—Suppose a merchant's average was 3,0001. a year, and in the fourth he gained 5,0001., would he be entitled to pay upon his average of 3,0001. a year, or must he pay upon the 5,0001. ?—ln making his next return he would take in his larger amount, and pay accordingly. Mr. J. WiLsott—But you having once accepted the airatiaVrunder no - circumstances have you a right to payment on the actual profits of the current year ? —There is a time within which a surcharge can be made if there is fraud. But you having once accepted the assessment, and there being no fraud, but merely an increased profit, you have no means by which the trader can be called upon to pay for that increased profit ?—No ; nor would he be liable in that year, but he would upon the next year in taking the average. So that while the Act protects the trader against a payment larger than the actual profit which he makes in the current year, you have no means of calling upon the trader to pay for any increased profit which he may make over and above the estimate of the three years which he has given ?—Not in that year. The increased profit of that year would only come to be included in the estimate of the next year as one of the preceding three years P—lt would be taken into consideration in the average. Mr. ROEBUCK—Then we clearly understand that the average of three years is not an iron rule, but that it may be altercd and proved to be wrong by the actual' experience of the year that has gone by ? By the result of the year's business. CHAIRMAN—In fact, the sum which the party gives b€ing on the average of the preceding three years is only an estimate of what he expects to make? —Yes. And if at tha end of the year he can show that he has not made that average estimate, he is entitled and would be repaid ?—He would be relieved accordingly. Mr. J. Wiesosi—Can you tell us how many cases there have been in your district in any one year of drawback of payment under those circumstances ? No, I cannot tell you that ; nor do I think the Com missioners have a record of it, strictly as regards the return. The assessments are rather late in collec tion, perhaps January or February ; and if the parties find that they are likely to lose they do not pay the assessment; they wait, make their appeal, and get the assessment reduced, without getting a return of the money ; still they get the same relief as though they have paid, and without the trouble. Your first assessment becomes due in October ? Yes; but I have never made it so early, except by special assessment; I generally get it in collection and the money paid by the beginning of November. Can you give us a return of persons who have ob tained relief after their assessments have been accepted, by corrected assessments ?.—Yes, where we have made a return. Whether a return of money, or relief in payment ? —I do not know that I can give any cases of relief, because the cases are not so distinguished, whether they fall under the 1331 section or not. A man may say, " I have made a return of 5,000/. ; I have not paid the half-year, and I find that I ought only to have returned 3,0001." The Commissionera probably would nter his !TR* ter exired~ 0 0 ao. t would AV be under 1331 - seetion ?—Yes, strictly ; but they are not so particularly distinguished. I can give yon a tolerable fair estimate. The years are taken from the sth of April to the sth of April ?—Yes. How could a man ascertain that he was not going to make the same profit upon the current year, until after the sth of April ?—Sometimes he has made a very great loss, and he would know at once whether he ought to pay upon the return which he had made ; he would not be likely to re-establish himself by the end of the year ; it might be a total failure. A man might know the general fact that he was going to make less by the current year's business than he had anticipated, but would it be possible for him to know how much loss till the current year had ex pired ?—lt happened particular so in the year 1847, at the time of the panic. Many who had made their returns found that before Christmas, or very soon after Christmas, their returns were perfectly useless. That would be in cases of enormous loss such as to engulph more than the profits ?—Exactly so, in par ticular times. Had you many cases at the end of 1847 of that character ?—A great many indeed. Then the amount of assessment of 1847 as finally altered, would be very much smaller than of the pre ceding year ?.--There were a great many who had paid the assessment, and did not think it worth their while to get the money back; a great many of them were under composition, which did not expire till late in 1848, so that they had to pay. I always issue the tickets under the special assessments, to get the money in advance if possible, and having paid the money in advance they do not apply for it. The con tract is for three years, under composition. La 1847 the duty was 4,0001. less than in 1846. Of course the 133 d section does not apply to cases where there are compositions at all ?—No. (To be continued.) SURREY ZOOLOGICAL GARDEIVS. SOUTH-LONDON FLORICULTURAL SOCIETY. Yesterday the filth and last exhibition, for the present season, of the Royal South-London Floricultural So ciety, was held in the Surrey Zoological Gardens. Not withstanding the unfavourable aspect of the weather in the morning, the attendance was numerous. The show of dahlias was uncommonly fine, and attracted great interest both with professional growers and amateurs. The roses were only indifferent. Amongst the miscel laneous plants were some superb specimens of lillium, varieties speciosura rubrum, and lancifolium rubrum and album. An oniedium papillio, or butterfly plant, ob tained much notice for the singularity of its flower. Some very superior Ericas were exhibited, the most distinguished varieties being the Vestita Cocciuia, Ar cheriana, and Eweriana. There wore also some excel lent spscimens of Diphlandinia, Allanaanda, Cloroden dron, Fallax, &c. The show of fruit was meagre in quantify, and in different as regards quality, if we except two prize lots of grapes, one bunch exhibited by Mr. Spray, who also displayed a smell bunch, one of the, grapes of which measured 4i. inches in circumference. We subjoin the prizes:— CLASS I.—PRIVATE GROWERS NOT CULTIVATING FLOWERS, &C., FOR SALE. For the test collection of Miscellaneous Plants, not exceeding 15 pots (Orchideeus plants excluded), small Gold Victoria Medal, Mr. Hemp; 2d best. Gold Albert Medal, Mr. Over; 3d hest, .large silver Victoria Medal Mr. Harley. For the bast twelve Dahlias, large silver Linnman Medal, Mr. Robertson; 2d best, large Silver Albert Medal, Mr. Black; 3d best, small silver Victoria Medal, Mr. James; 4th best, small Silver Liuneean Medal, Mr. Moseley; sth best, small silver Albert Medal, Mr. Bennett; 6th bust, Bronze Medal, Mr. Allen. For the best twenty-four Dahlias, Gold Albert Me dal, Mr. Edwards; 2d best, large Silver Victoria Medal, Mr. Weefion; 3d best, small Silver Victoria Medal, Mr. Hopkins; 4th best, small Silver Albert Medal, Mr. White Henry. For the best six Fancy Dahlias (dissimilar blooms, in stands), small Silver Linnzein Medal, Mr. Black; 2d best, smell Silver Albert Medal, Mr. Edwards; 3d best, Broaze Medal, Mr. Pope. For the best collection of Cut Flowers, not less than 24 s( perate and distinct varieties, named (to he exhibited in the growers' bexes, painted green, all others will be excluded), small Silver Victoria Medal, Mr. Hemp; 2d 3d best, best, small Silver Linnman Medal , M r. Harley; smell Sliver Albert Medal, Mr. Young. For the best collection of Verbenas (12 dissimilar blooms, three trusses each, to bo exhibited in the growers' boxes, painted gr een), small Silver Lies , m in Medal, Mr. Lochner 2d best, small Silver Albert Bronze Medal, Me, R e . b M in ei s l o a n l : Mr. Young ; 31 heat. For the best collection of six baskets of Ripe Fruit (six g rapes excluded), smell Silver Linesean Brown • 2d best, small Silver Albert sorts, Medal,p andG. Medal, Mr. Jarvis. For the best basket of Grapes (three bunches), small Silver Albert Medal, Mr. Yarnell ; 2d best, Bronze Medal, Ur. Atkins. [PRICE SD, CLASS IL—NURSERYMEN, AND ALL PERSONS GROWING FLOWERS, &C., FOR SALE. For the best co ll ec tion of Miscellaneous Plants ' not exceeding 18 pots (Orchideous plants excluded), Gold Albert Medal, Messrs. Rollisson ; 2d best, large Silver Victoria Medal, Mr. Pamplin. For the best collection of Roses (in bunches, to be ex hibited in the growers' boxes), large Silver Lineman Medal, Paul and Son ; 2d best, large Silver Albert Medal, Mr. E. P. Francis. For the boat twenty-four Dahlias (dissimilar blooms, in stands), large Silver Victoria Medal, Mr. Turner; 2d best, large Silver Linemen Medal, Mr. Keynes; 3d best, large Silver Albert Medal, Mr. Barnes; 4th best, small Silver Victoria Medal, Mr. Bragg; sth best, small Silver Lineman Medal, Mr. Drummond; 6th best, small Silver Albert Medal, Mr. Legg. For the best twelve Fancy Dahlias (dissimilar blooms, in stands), small Silver Victoria Medal, Mr. Turner; 2d best, small Silver Linemen Medal, Mr. Keynes; 3d best, small Silver Albert Medal, Mr. Barnes. For the best twelve Hollyhocks (dissimilar, in spikes not exceeding from 12 to 15 inches in height, in the growers' boxes), small Silver Victoria Medal, Mr. Cba ter; 2d best, small Silver Lineman Medal, Mr. Bragg; 3d best, small Silver Albert Medal, Mr. Paul. For the best twenty-four Verbenas (dissimilar blooms, three trusses each, to be exhibited in the growers' boxes, painted green), small Silver Linemen Medal, Mr. G. Smith; 2d b b e e s s t t' small collection twenty-four separate and distinct varieties, named, to' be exhibited in the g r ow ers' boxes, painted green, all Silv o e f r Albert Medal, Flowers (not Mr. lessS Stewart. For than For the others will be exclud e d), small Silver Linemen Medal, Messrs. Rollisson; 2d beat, small Silver Albert Medal, Mr. Clark. For the best basket of Grapes (3 bunches), small Sil ver Albert Medal, Mr. Sparrey. OPEN TO BOTH CLASSES. For the best Pine Apple, Bronze Medal (second prize), Mr. Jarvis. EXTRA PRIZES OFFERED BF MEMBERS. By John Bushell, Esq., open to both Classes. For the best Glass of Honey in the comb, small Silver Albert Medal, Mr. Dutton. By Mr. James Dickson. 21 best, Bronze Medal, Mr. Ramp. By Subscriptiou—to Amateurs. For the best twelve Hollyhocks (single blooms, dissi milar, to be exhibited ire the growers' boxes, painted green), large Silver Albert Medal, Mr. Black; 2d best, small Silver Victoria Medal, Mr. Crnikshank. By R. W:Dutton, Esq., open to both Classes. For the best collection of Ripe Fruit. four sorts, in cluding pines and grapes, small Silver Victoria Medal, Mr. Ramp. By Mr. T. Barnes, of S:owmarket, to Amateurs. For the best three blooms of Barnes' " George Glenny" Dahlia, small Silver Victoria Medal, Mr. Black; 2d hest, small Silver Lineman Medal, Mr. Cook. By Mr. U. Turner, of Slough, to Amateurs. For the best six Dahlias (not fancies) bent out by him in 1851, small Silver Victoria Medal, Mr. Black ; 2d best, small Silver Lineman Medal, Mr. James; 3d best, small Silver Albert Medal, Mr. Robinson. By Mr. R. Seldon, open to both Classes. For the best Floral Device, small Silver Victoria Medal, Mr. Hook. Wax Flowers, Bronze Medal, Mrs. Lemare. THE GREAT EXHIBITION. The receipts yesterday amounted to 2,080/. 125., the total number of visitors being 41,917. We hear that 80 artisans have been sent over to this country from Sardinia to visit the Exhibition, and that their expenses are defrayed by a subscription liberally headed by the King. Every arrangement has been made to enable them to profit by their trip to the fullest extent. Among the diurnal experiences of the Exhibition none are more curious or suggestive than those which its police arrangements furnish. So excellent have these been throughout that the vast and valuable amount of property 'collected has been minutely in spected by several millions of persons without the occurrence of a loss by theft worthy of the name. Such vigilant superintendence is unprecedented, and reflects the highest credit upon the efficiency of the body to whom the safety of the Crystal Palace and its contents are intrusted. So well is the place pro tected that the swell mob have not once dared to attempt a concerted action in the interior, and where pocket-picking has been tried it has almost inva riably been by clumsy performers from the country " single-handed." Their operations at once attract the attention of some sharp-sighted detective, and while . they fancy themselves in perfect security they art suddenly laid hold of and marched away to the station, where the persons they have plundered soon follow to identify and redeem their property. In another, point of view the experiences eetteee-polioe-foaaiheasaequallyeastrious swainteresting. We published some time ago a lint of -articles - found in the building up to the end of June, and remaining unclaimed by their owners. That list threw a curious light upon the carelessness and forgetfulness of persons when under the influence of that strong excitement which a survey of the Exhibition inspires. It was remarked that the number of articles belonging to female paraphernalia greatly predominated, some of these being of a kind which it seemed almost impossible to drop or leave behind accidentally. In consequence of the notice which we then drew to the subject a large number of the things that had accu mulated were subsequently claimed from all parts of the country, and it is with the hope of doing a similar good service now that we publish the list of articles found, and in the possession of the police, from the Ist of July to the 31st of August. It will be observed that these again show the superior forget fulness of the fair sex, and their occasional powers of leaving behind them pieces of dress which it seems most strange that they should lose accidentally. The list is as follows : "275 shawl brooches and clasps, 319 pocket handker cbiefs, 69 shawl pins, 16 pocket and memorandum books, 13 pencil-cases, 67 bracelets, 43 walking-sticks, 48 veils end fails, 1 flask, 1 opera-glass, 168 parasols, 32 um. brellas, 31 reticules and other baskets, 23 bunches of keys, 14 victorines, 49 neck-ties and cuffs, 8 bonnet shcdes, 18 'ira of spectacles, 4 ladies' season tickets, 1 gentleman's ditto, 38 pairs of gloves, 22 bags of various colours, 7 shirt studs, 2 pockets, one containing 6L 1. is copper; 4 snuff-boxes, 10 watch keys and seals, 1 cape, 1 overcoat, 3 boys' caps, 3 fans, 10 lockets, va rious; 1 petticoat, 1 lady's bustle, 2 cigar cases, 1 lady's collar, 2 ditto bands, 1 pair of lancets, 2 rings, 2 pair of goloshes, 1 common metal vratchguard, I metallic pencil, 1 camp stool, 14 shawls and mantles, 5 pocket knives, 4 eye-glasses; cash, 15s. 10/d.; a puree, with 21. 3s. 10d.; ditto, 65.• ditto, 4s. 6d.; ditto, is. 6 d , ; ditto , 2 5.; di tto , 1/. 25.; ditto, 6s. 4id.; ditto, ss. 4d.; ditto, 6s. 3d.; ditto, 125.; ditto, 3d.; ditto, 35.; ditto, Is.; ditto , ls.; ditto , Sc.; ditto, ea 4id.; ditto, 3s. 6d.; ditto, Is." Of all the stray property found at the Exhibition and handed over to the police for the discovery of ownership, the most remarkable and most perplexing items come under the head of children. But for the intervention of the force the Royal Commission must have by this time been placed in the delicate predi cament of assuming the paternity of some eighty or ninety boys and girls who had lost their parents or friends in the building. With such heave' family cares, what would have become of the surplus? Hap pily the station-house at Princes-gate provided a mode of escape, and thither all the stray little ones have been regularly sent ; one boy was kept there all night, and a bed having been made for him with great coats, he was next morning forwarded to his relations at 'Winchester. Another little fellow was taken to lodgings in Bromptoa-row, and was claimed there next day by his friends from Epsom. From eighteen to twenty children have been forwarded to various parts of town by the constables going off duty, and no less than sixty have been claimed at the station by their parents. The lock controversy continues a subject of great interest at the Crystal Palace, and, indeed, is now become of general importance. We believed before the Exhibition opened that we had the best locks in the world, and among us Bramah and Chubb were reckoned quite as impregnable as Gibraltar—more so, indeed, for the key of the Mediterranean was taken by us, but none among us could penetrate into the locks and shoot the bolts of these makers. In this faith we had quietly established ourselves for years, and it seems cruel at this time of da y , w h e n men have been taught to look at their bunches of keys and at their drawers and safes with something like confidence, to scatter that feeling to the winds. The mechanical spirit, however, is never at rest, and if it is lulled into a false state of listlessness in one branch of industry, and in one part of the world, elsewhere it springs up suddenly to admonish and reproach us with our supineness. Our descendants on the other side of the water are every now and then administering to the mother country a whole some filial lesson upon this very text, and recently they have been " rubbing us up" with a severity which perhaps we merited for sneering at their short comings in the Exhibition. While we have been relying implicitly upon the artful arrangement of " tumblers" and such like devic es, the y hav e been carefully developing their inge nuit y in picking and opening locks. A man makes a lock, and he brings it to a mechanics' institute in New York, with a cer tain sum of money secured by it, which sum becomes the property of the successful operator who can shoot back the bolt of the new contrivance. I ns t ant l y as t u te heads and clever expert hands are engeged in solving the mechanic riddle thus propounded to them, and so far these dexterous manipulators have carried their art, that their " open sesame" sweeps spri ngs , tumblers, false notches, letter devices, farand every thing else before it, Mr. Hobbs is accomplished and mocessful of by the most these performers, this country at a very op our makers a very useful however Mr. Chubb may ant, that Mr. Hobbs has fair means, in opening his locks as they 'axe hitherto been made. 'No formal and deliberate trial has taken place between them to establish the fc.ct, but it nevertheless remains undoubted, and the sooner Mr. Chubb improves his patent, so as to set Mr. Hobbs at defiance, the better for his own interests. Bramah and Company have acted with more pluck, and have been beaten in a fair open field. They have acted with so much bold, open courage, that even when Mr. Hobbs's success was ascertained by us we were reluctant to state the facts positively arid circumstantially, until the award of the arbitrators appointed on the subject had been made. That document we now publish, and the public we are sure, when they read it, will not think the less of a firm which has been vanquished in a fair stand up fight maintained for so long a pdriod, and against such extraordinary skill : " REPORT OF THE ARBITRATORS TO WHOM THE BRAMAN LOCK CONTROVERSY WAS REFERRED. " Whereas ior many years past a padlock has been exhibited in the window of the Messrs. Bramah's shop in Piccadilly, to which was appended a label with these words, ' The artist who can make an instrument that will pick or open this lock will receive 200 guineas the e Renni e , F.R.S. L den and , ing should be th e ar bi tra t ors moment it is prod uce d ; ' and Mr. Hobbs, of America, having obtained permi ss i on from om c the eg College, e L s s o r n s. do ß n r ,, a m an s h d to make S trial of hi s s kil l in ning the said lock, Messrs. Bramah an d M r. Hob severally. Dr. agreed e f ee Black, Professor that oa erk ,C Cowper, Kene toourfegkKy between the said parties; that the trial should be con ducted according to the rules laid down by the arbitra tors, and the award of 200 guineas decided by them on undertaking that they should see fair play between the parties. On the 23d of July it was agreed that the lock should be enclosed in a block of wood and screw'e'd to a door, and th e screws sea l e d, t h e k e yh o l e an d h asp only accessibleeythooMrle Hobbs; and be operating ing r an ed d wi wthheanband woafs iron and sealed by Mr. Hobbs; that no other person should have access to the keyhole. The key was also sealed up, and not to be used till Mr. Hobbs had finished his operations. If Mr. Hobbs succeeded in picking or open ing the lock the key was to be tried, and if it locked and unlocked the padlock it should be considered a proof that Mr. Hobbs had not injured the, lock, but picked and opened it, and was entitled to the 200 guineas. On the same day, July 23, Messrs. Bramah gave notice to Mr. Hobbs that the lock was ready for his operations. On July 24 Mr. Hobbs commenced his operations, and on August 23 Mr. Hobbs exhibited the lock open to Dr. Black and Professor Cowper. Mr. Rennie being out of town Dr. Black and Professor Cowper then cad in Mr. Edward Bramah and Mr. Bazalgette, and showed them the lock open. They then with drew, and Mr. Hobbs locked and unlocked the Black and Professor padlock in the presence of Dr. August 23 Mr. Hobbs's Cowper. Between July 24 and operations were for a time suspended, so that the num ber of days occupied by him were 16, and the number of hours spent by him in the room with the lock was 5 1. On Friday, August 29, Mr. Hobbs again locked and unlocked the padlock in the presence of Mr. George Rennie, Professor Cowper, Dr. Black, Mr. Edward Bramah, Mr. Bazalgette, and Mr. Abrahart. On Sa turday, August 30, the key was tried, and the padlock was locked and unlocked with the key by Professor Cowper, Mr. Ronnie ' and Mr. Gilbertson, thus proving that Mr. Hobbs had fairly opened the lock without in juring it. Mr. Hobbs then formally produced the in struments with which he had opened the lock. ." We are, therefore, unanimously of opinion that Messrs'. Bramah have given Mr. Hobbs a fair opportunity of trying his skill, ana that Mr. Hobbs has fairly picked or opened the lock, and we award that Messrs. Bramah and Co. do now pay to Mr. Hobbs the 200 guineas. " GEORGE RENNIE, Chairman. " EDWARD COWPER. " G. R. BLACK. " Holland-street, Blackfriars, Sept. 2, 1851." This document is conclusive on the merits of the questica, and we trust that Messrs. Bramah will pay down their money without hesitation. It is true that according to the terms of the challenge a single instrument is mentioned, whereas Mr. Hobbs ap pears to have used three or four at least; but the main point, the picking or opening of the lock, has been accomplished, and the aw.'s- of arbiters, mutually chosen, with a decided Treponderance in favour of Messrs. Bramah, cannot be decently de parted from. The public, however, while they ad mire the expertness with which this mechanical feat has been performed, will not attach more importance to it than it deserves, or undervalue the merit of our best locks, because an American operator, highly ac complished in such matters, has succeeded, after an arduous struggle, in opening them. The facilities given to him were such as no thief could ever pas sess, even if he had the necessary ability; and it is quite clear that the operation has not been one of or dinary picking. This rough lesson Will probably lead Messrs. Bramah and Chubb to devise some means for rendering their patents more secure, and we have no doubt they will succeed in that object. Mr. Hobbs, we understand, is not himself a lockmaker, and the American invention in which he is interested is open to the attacks of cur mechanics, and may be picked some of these days in its turn. Awattempt will, it is -Leisifect this; iend esittakilYt-wbegit reineinlierenhat - Ciiar cousins show several kicks all of which are represented as perfectly secure, it is high time for our lockmakers either to show that the A merican patents are equally unsafe as their own, or to acknowledge themselves beaten, and endeavour to make better locks for the future. According to Bennett's thermometer, the mean temperature in the building yesterday was 09.4. Morning Paper. CLEOPATRA'S NEEDLE. Lieutenant-Colonel Lloyd, Special Commissioner at the Exhibition, has suggested an easy means and an inexpensive one of bringing over Cleopatra's needle, which seems worthy of adoption. The Government would, no doubt, be pleased, for there is no immediate outlay of ready money; and it is to be hoped a 10• gun brig might be spared without any great detriment to the service. It appears by his statement that Cleopatra's needle is lying in with the flank of a work close to an old Roman tower at about the centre of the new port of Alexandria. There are 8 feet of water close to the shore, and 2 fathoms and more within a cable's length. He proposes that a temporary pier with 17 beams be laid down, supported by short piles, if the wharf does not already give the means of support. That cables or about 106 feet in length, 17 in number, be laid securely along the beams and pro tected. That a brig of 250 tons, old measurement, with a " flat floor," be obtained, her deck beams and masts taken out temporarily ; the former to fit in again secure and bolted, the masts to "foot;' on to the Needle when stowed, and then lashed. After the brig is so prepared and brought alongside, the needle to be lowered by " parbuckling" it down over the beam endz, the cables thus forming a tempo rary cradle, and so to be brought over. The gear for lowering the same, and the whole operation would be so simple and so iaexpessive as to need no illustrations. The brig should be filled in between decks with empty casks, and sailed or towed over. Attached is a memorandum of detttlfis of scantling of timber and girth of cables necessary to support the weight. A few anchorsi snatch and other blocks, and running gear and tackle falls, would be required. riATA. FOP. REMOVING CLEOPATRA'S NEEDLE. Assumed length 72 feet. Weight •• ... 250 tons. To be ‘.jairbuckledi :from a t e mp. r a ry • titer pier over the hold of a brig. S. constant for tran. strain= l,loo • Tons. Beams required. A common fir beam, 12 by 12, with a 6 feet bearing, will support at the end ... „. 4 a bout 02 Do. do. 12 by 12, 3 feet bearing 8 " 31 Do. d 0.12 by 16, 4 f e et do. ... loi " 25 Do. do. 12 by 16, 3 feet do. ... 14 say 18 Two do. 12 by 12, bolted and trenailed, laid with marine glue or gutta prolia, making a beam 12 by 24, and 5 feet bearing, wilt support ... 19 and 15 From these data a selection might be mad e accord io g tocircumstauces, and cables of the proper girth selected. P ropos ed to have 16 beams one foot square, 30 feet or 35 feet in len g th, with additional pieces 12 by 12, a nd 10 feet in len g th, t ren a i led, &c., and supported 5 feet from one end, the smaller ends well „ ecivie d down. over 'the ends, and The needle to be " parbuelded " ehol a a nd an ma and down planking l a nk guide in g Cfiblatl:kLasz afterwards, into ro thela housed. kbeams RthP&RBUCXLING. Tons. No. A 12. inch cable will s ecure l y bear ... 13 18 A 13-inch ditto 15 1 7 Three cables of 100 fathoms each would give 17 lengths of 106 f ee t , amply sufficient to " parbuckle the needle by lowering into the brig. One over each of the beams would be sufficient, hut, if thought necessary, two might be placed on two or three of the beaus at the heavier end. Running gear, tackle, and falls, snatch - bl ocks, an d capstan bars, would be required ; a powerful wino, h and some screvjacks, &c. I , AItTRIOOR.—A. weekly market has been estab lished on Saturdays at Prince Tovr, and from the large number of persons ergaged at the prisons a ready sale is ob tained for the various commodities. Should the prisons fi o on as at present for tha reception of convicts, this place w ill become a great market for the sale of every commodity. Several helms are being erected, and Dartmoor will un doubtedly become an attractive scene. Two convicts escaped Bakesday, from Dartmoor prison; one named Samuel , the other Gnfilths, both aged 19, and dressed in prison clothes, marked D. P. The convict who ran e off last wee k gave himse lf up a day s elf in a barn , it is said, near ' or t o w rr o o a r f i t d er g . e, sec hew r eat was d ne h a im rl y . etaryedo— Western Luminary. '