The Sun. — London, England, 1851-01-01 00:00:00

POLAND. On the Ist of January (old style) the native Cus tom-house officials in Russian Poland will be dis missed, and replaced by Russians, for whom quarters are prepared. They will be double the numbers of the old officials, and have a perfect military or ganization. Other measures for Russianising the Polish provinces are being pressed forward with vigour. Besides the abolition of the Customs frontier between Poland and Russia, the Bank of Warsaw will be suppressed. The Polish credit verein will, in 1852, receive new statutes ' • the rural judges (dor frichter) are to be abolished and replaced bfßussian Pristawis. The resident proprietor or noble was generally the district magistrate ; instead of them the strict Russian police system will be introduced with the Pristawis. The clergy in the Polish provinces are to give up their landed property to the State, and for the future will receive a salary from the Govern ment, to which the communes are to contribute ac cording to their population and wealth. By this measure the Church will be made wholly depen dent on the State ; and through the Catholic clergy in Poland are not governed by the Synod of St. Peters burgh, they will still lose the shadow of independence they have hitherto possessed. The nobility has been punished for the share it took in the insurrection of 1830 by nineteen years of compulsory military service ;now, to place it on a footing of equality with the same caste in Russia, it is exempted from t his liabilit y , which it shared in common with the Russian serfs. The monopoly of salt is to be abolished, and the cul tivation of tobacco freed from restrictions. These measures may not all be carried out at once, but they are in contemplation. The abolition of the customs frontier between Russia and Poland has been already , effected ; in fact, the Russian frontier is now trans ferred to the west, and forms the limit of Germany. The Polish Jaws who have become invalided in the Russian army, or have served out their time, are in future to be allowed all the privi l eg es granted to the Christian soldiers. They are to have the right of settling in Warsaw and other cities, and those of them who are agriculturists will be exempted from an exclusively Jewish tax—the Koschersteuer. They may also be appointed to any of the posts in the ser vice of the State below those that give the holder the lowest stage in official rank. The pest among the cattle, which still rages violently in the Polish provinces, has, it i.e calculated, destroyed more than 200,000 head of oxen. One of the most splendid castles in Volhynia, the roperty of the Radziwill family at Szczepanow, has just been destroyed by fire. Count Anatole Demidoff, who is married to Mathilde Bonaparte, has been recalled to St. Petersinugh. MARKET INTELLIGENCE. (From the London New Price Current, Dec. 31.) SUGAR.—The Colonial and Foreign arrivals to this port amount to 180,900 tons against 202,800 to same period last year : the stock is 58,500, and in the previous season 76,000; home trade deliveries amount to 175,200 and in 1849 to 177,200 ; export deliveries are 23,500, and in 1849 they were 27,100 tons. Business will be resumed on Thursday, and a good home trade demand is expected at full terms. The public sales at present declared only comprise 2,000 bags Ben gal, and 150 hhds Barbadoes. The stock of West India is now 8,160 tons less than last year, and there is a de crease in imports of 6,590, and deliveries are less by 7,278 tons. At all the porta in the United Kingdom duty has been paid this year upon 280,000, against 270,000 to same time in 1849. By the weekly averages for the year 1850 it appears that the highest aggregate was on the 22d October 29s 7d per cwt, and the lowest on the 7th May 23s sd. Of British West India the highest was on the sth November 30s 6/d, and the lowest on the 7th May 233 54d. Of Mauritius the highest was on the sth November 30s 61d, and the lowest on the 3d September 21s 2/d. Of British East India tho highest was on the 26th November 33s 71d, and the lowest on the 27th August 21s Mil REFINED.—To-day there was a fair business'concluded in Refined Goods by home dealers, and with few sellers of brown grocery lumps under 51s per cwt. For crushed Sugar the market has an improving tendency. MAURITIITS.—There is a smaller stock than at the close of last session by 1,887 tons, although imports have increased 3,000, and there being a falling off in the home trade deliveries of 1,000 tons. Prices are from 23 to 3s per cwt above that time, and now rule for low to fine brown at 323 to 375, yellow 37s 6d to 435, and re fining qualities 36s to 41s per cwt. Arrivals of the new crop continue to come in slowly, but the quality is superior to the previous year. FOREIGN.—There is a deficiency in the stock here in Foreign Sugar as compared with this time last year of 6,000 tons, and imports are smaller by 12,000; there is an increase in home trade deliveries of 11,000 tons, but a decrease for exportation of 4,000 tons. The general impression appears to be the arrival in the ensuing year will fall short of the present one, the deficiency being expected to be most apparent from Savannah. Prices of Foreign Sugar are 2s to 3s per cwt above the close of last season. On the part of holders here there is confidence, and they will not sell but at fully previous rates, although shippers and home dealers have ope rated with caution by private treaty. The value of brown Manilla is 31s to 345, clayed greyish 37s to 38e 6d, low to fine yellow Savannah 41s to 455, brown 38s to 40s, Porto Rico 37s to 38s 6d, yellow 39s to 455, and white Savannah, in bond, 27s to 34s per cwt. EAST INDIA.—Of Bengal 4,000 tons less have been imported than in the previous year to this port, and there is a decrease in deliveries for home trade pur poses of 3,000, with a smaller stock by 1,900 tons. Prices are 23 to 4s par cwt above 1849, and rule as follow.: white Benarss at 42s to 463, crystalized 46s to 48s, yel low 39s to 453, brown 34s to 383, soft yellow 33s to 40s, brown 30s to 335, like Yauritius 36s to 425, and brown ditto 33s to 355. According to the last advices from Calcutta shipments are 16,000 tons deficient of the previous season. The quantity of Madras here in bond is more than in 1849, by 1,400 tons, and importa tions exhibit an increase of 1,100, whilst deliveries are less by 1,200 tons. Prices are 2s to 3s per cwt above this time in 1849, the rise being more apparent on the better qualities. The value of soft brown is now 30s to to 325, yellow 33s to 365, and better sorts 37s to 46s 6d per cwt. Of Penang arrivals have been larger than last year, and quality superior, but stock is not equal to that period. MOLASSES.—Of all sorts the stock is 1,700 puns greater than last season; late arrivals have been 1,000 puns less, and deliveries aro upon a more extended scale. Prices are moderate, ruling at from 15s 6d to 17s for low to fine West India, 12s Gd to 13s for East India, and 15s to 16s 6d for Cuba and Porto Rico. COTTEE.—This afternoon there was a fair business concluded in Native Ceylon, aed sellers will not accept less than 57s per cwt for good ordinary. There are several buyers of Plantation, and rather higher rates offered, but the quantity on offer is limited. The market for all sorts of Coffee has an improving aspect. The only public sale at present declared is that of 300 bales, and 1,100 hf-do of Mocha. COCOA.—The stock is still much smaller than at this time last year of all sorts of West India, and deliveries for consumption continue to prceeed under favourable auspices. Prices remain firm at 49s to 56s for Tri nidad, and et 42s to 48s for Grenada, but on the part of the trade there is now little desire to operate; they, however, aro scantily supplied, and an improvd demand is looked for early in tho new year. In Foreign there is net much doing, but prices do not recede, and the quantity in bond is not eval to last year. The value of Bahia and Para is 31s to 325, and of Guaya quil 33s to 33s 6d per cwt. At a alight reduction there are, however, several buyers. TEA.—There are several purchasers of green rather under previous rates, but few sellers are to be met with, and the lower sorts are most wanted. The market for Congou is quiet, at the same time holders will not give way, as the market is not likely to remain long in a quiet state, as dealers' stocks ara much reduced, and deliveries for consumption continue of a satisfactory nature. The value of common and good ord Is 0/d to is Id, medium is i d to is 2J, other sorts is 21d to is 7d, and fine is 8d to is 10d. Scented _ _ and Pekoe Teas support the previous value, and a fair demand prevails. No public sale is at present declared, and stocks fall short of last season by 5,060,000 lbs. At the five chief ports deliveries for home consumption since the Ist of January are 38,500,000, against 37,670,000 lbs to same time in 1849. The general impression ap pears to be that Tea will not be cheaper. RICE. —The arrivals of all sorts of East India to this port are 8,000 tons less than during the year 1849; horns and exp or t deliveries exhibit a deficiency of 5,000, and stock is smaller than at the close of 1849 by 2,000 tons, whilst prices are as low as they were at that period. Holders are firm , a s an improved demand is likely to tak e pl ace shortly. The rates demanded for broken and low white Bengal are 9s to 10s, mid lOs 3d to lOs 6d, good mid to fine 10s ed to 125 6d; Madras pinkey 8s 6d to O s 6d; Cargo and Pearl Barley 8 s to Es 6d; and Arracan 8 s 9 d to 9s p There are a several buyers rath er un d er these good business has b een concluded, atensd In cleaned a rer cwt. market ; town made C aro li na i s 203 to 611' A e ; re imsa firm ‘, 19s to 205, and low to fin e P a t na 1 is to 183 per t flan:. Sago the stock is realising 200 t ons more than a but imports have been 150 ton s l ess; and delive'rie all purposes exhibit a fallin g o ff to the extent of 200 tons. The stock of Sago Flour muc h exceeds that of last season; and imports are nearly 100 t ons greater, and de liveries 150 tons less. SPICES.—For Black Pepper the market is firm— Malabar at 3,1 d to aid, and Sumatra 3id to 3 indeed at these rates some parties will not ak.ll. There have been imported this year 66,000 bags, against 43,000 in 1842; home trade deliveries are 28,000, and in the past season 32,400; for exportation they amount to 30,300, and in 1849 to 39,300 bags. The stock is 53,270 bags, and in 1849 it was 45,360. holders of Pimento have more confidence, and require from sid to 51d; at present there are few buyers. Imports this year amount to 16 OCO bags, and in the previous one to 22,000 bgs; total deliveries are 8,700, in the former sea son 22,400. The stock is 11,000, and in 1849 it was only 1,100 bgs. Cassia Lignea is held for 104 s to 108 s; but few buyers are to be found. The stock is 1,720 pkga, and last year 620, imports reach 13,100 against 9,700 in 1849, and for all purposes deliveries are 12,400, and in the past year 9,200 chts. There is a firm market for Ginger, but at present not much demand exists. SPIRITS.—The stock of Rum here now amounts to 19,277 puns., &c., and in 1843 it was 25,056 ; imports are 19,540, and in the previous season 24,900; for all purposes deliveries amount to 26,780 year to 26,900; imports are 19,.'60 puns, &c., and last , and in 1849 25,177 puns, &c. Of East Icdia the quantity here is 5,085, and last imaaan 6,487 puns, &c.; in imports or deliveries there is little difference compared with last year. Leeward Island is wanted at 14 Sd to 14 9d proof, b ut is is small supply. There are several buyers of East India, and Is 7d to Is 7id are the rates paid for proof. Jamaica has been in good request at previous terms, and about 300 puns were sold. The value of plain and mid quality 30 to 33 over proof is 2s 93 to 2s 11d, good mid and good 30 to 38 over 3s to 33 Bd, fine 3s 9d to 4s, and supe rior in small parcels 4s 2d to 4s 6d. In Demerara operations are to a fair extent at 2s 6d to 2s 101 for 32 to 40 per cent over proof. Fur Brandy the market has a quiet aspect, prices also have a tendency to proceed downwards, and rule for Cognac best brands of the vintage of 1850 at 4s 41 to 4s 6d, 1849 ditto 41 101 to ss, 1848 ditto 4s lid to 5s ld, 1847 ditto 5s 4d to 5s 6d, 1846 ditto 5s 101 to 6s, and inferior sorts 3s 2d to 4s 6d. In Geneva there is not much doing, but the rates demanded are is 7d to is Bd, and for fine is 9d to 2s. For British made Spirit the demand has fallen off, but price remain at 9s 8d to 9s 9d per gallon, cash. COCHINEAL—The quantity imported this year has been nearly 5 ,000 bags greater than in the previous one; deliveries are nearly as large as during that period, but the stock is 3,800 bags greater. Prices are low compared with late seasons; for public sales 400 bgs are declared for this week. The moderate rates are expected to cause an improved demand; Honduras Silvers can be obtained at from 3s 8d to 4a 2d; black, 3s 9d to ss; and Mexican Silvers 3s 7d to 3s 9d per pound. INDIGO.—East India is not offered under the rates of the last quarterly sale, but shippers and home dealers operate with reluctance. Home as well as export deli vereries have been under the previous year by 4,500 chests, but there is a decrease in imports of nearly 6,000 chests, and stock is smaller by 2,000 chests. The general impression is that the Indigo market will not remain long in a quiet state, but no advance is at present looked for. The next quarterly sale is expected to consist of from 10,000 to 11,000 chts, including second-hand goods. Of Spanish a large parcel is an nounced for auction on the 14th of January. Arrivals are rather larger than last year, and deliveries exhibit a falling off, whilst stock exceeds that time by 500 erns. Faurr.—Prices have a downward tendency for Cur rants by reason of large supplies and a limited demand; the value is from 39s to 45s per cwt, according to qua lity; but an improved demand is looked for. Valencia Raisins are not cheaper, but dealers operate with caution, and the rates rule from 38s to 395. There are free sellers of Muscatels at from 40s to 85s, and the trade appear tobe,well supplied. For Turkey pulled Figs the demand has become limited, with sellers at from 42s to 70s. French Plums remain in scanty supply, and there are several buyers at late terms. Prunes are wanted at 27s to 325, but Sultanas are dull of sale at 58s to 60s. The sales of Almonds are upon a small scale, with sellers of Jordan at 61 15s to 91 per cwt. METALS.—Since our last report there has not been much doing in Tin, still the market is firm; East India at 84s to 84s 6d, block and Bar 83s to 84s per cwt. For Tin Plates a fair demand prevails; one C Coke realised 28s to 28s 6d, and Charcoal ditto 33s to 3ls per box. The market for Spelter, although quiet, is firm at 161 7s 6d to 161 10s on the spot, and at 1615 s to 161 7s sd for arrival. A fair demand prevails for Lead: British Pig realised 171 5s to 171 10s, and sheet 181 to 181 108. Prices yet remain firm for Copper. For Pig Iron there is a less demand, but makers have confidence and require for Scotch 43s 6d to 44s 6d according to assortment; and for Welch 52s to 70s; a more active demand is, however, expected. Prices rule firm for manufactured, and there is a good business doing, Welch bars at 4/ 17s 6d to 51, and rails 51 to 51 ss. Sweedish Steel is wanted, and rates rule firm at from 141 10s to 15/103 per ton. Qu.s.—Although operations in Cod have been of little moment, still holders are firm and require 391 to 391 103 per tun. Seal has been purchased with caution, but prices are firm, pale being held for 371 10a to 38/, straw and tinged 351 lOs to 361, yellow and brown 341 to 361 ss. The rates demanded fur low to fine Southern are from 341 to 371, and supply is limited; at present however there are few buyers. For Sperm there is a quiet market, with sellers of good and fine at 84l to 861. The demand is limited for Headmatter at 941 to 98/. A much better demand prevails for Linseed Oil ; prices are also higher and rule at 33s 33 to 33s 6d per cwt on the spot ; for delivery several contracts have been entered into at 33s 6d to 33s 9d, and there are not free sellers. The consumption of Linseed Oil exceeds that of the previous year. Olive is held for 44/ to 441 per tun, and a better demand ex pected, whilst consumption is proceeding under favourable circumstances. Sales are upon a limited scale in Rape Seed Oil, with sellers of brown at 35s 6d to 36e, pale 37s 6d, and Foreign 38s to 38s 3d. There is a good demand for Palm, and supply not being more plentiful prices are firm at 293 to 29s 6d for fine. In Cocoa Nut operations aro upon an enlarged scale at 29s to 31s fur Ceylon, and at 30s to 32s for Cochin; the stock also continues to diminish. TenLow.—Prices for Colonial and Foreign rule is to 2s per cat under this time last year, but stocks are greater by 6,500 casks, and imports exhibit an increase of 4,500, whereas there is a decrease in deliveries of 1,000 casks. On the part of holders of Russian there is less desire to realize, and a good demand has been ex perienced on the spot: fine new yellow Candle selling at 37s to 37s 3d, and old 36s 6d per cwt. For de livery, however, sales have been upon a limited :Tale, and the rates taken are 36s 61 to 37s for the three first months for new. For the latter part of the year 38s 6d to 39s per cwt are the prices de manded, but little desire is evinced to operate. Home melted has been in good request, and realised 37s net cash. Other sorts of Tallow are operated in with more freedom at late terms. For auction on Friday ' 000 pkgs are declared. THE SUN, FROM THE LONDON GAZETTE OF TUESDAY. WHITEHALL, DEC. 31, 1850. The Queen has been pleased to direct letters patent to be passed under the Great Seal, granting the dignity of a Baronet of the United Kingdom of Great Britain and Ireland unto the undermentioned gentlemen, and the respective heirs male of their bodies, lawfully begotten, viz.:—Major-General Sir Walter Raleigh Gilbert, G.C.8.; James Matheson, of the Lews, in the county of Ross. and of Achany, in the county of Sutherland, Esq.; and Richard Tufton, of Appleby Castle, in the county of Westmoreland, Skipton Castle, in the county of York, and nothfield-place, in the county of Kent, Esq. DOW NING - STREET, DEC. 31. The Queen has been pleased to appoint Sir James Emerson Tennent, lint., to be Governor of St. Helena. Her Majesty has also been pleased to appoint James Viokery Drysdal, Esq., to be Colonial Secretary, and Robert G. Me Hugh, Esq., to be her Majesty's Trea surer for the Island of St. Lucia. CROWN OFFICE, DEC. 28. MENDER RETURNED TO SERVE IN THIS PRESENT PAR. LIAMENT. Borough of St. Alban—Jacob Bell, Esq., in the room of Alexander Raphael, Esq., deceased. OFFICE OF ORDNANCE, DEC. 30. Royal Regiment of Artillery—Second Captain Robert Frederick Mountain to be Adjutant, vice Barker, pro moted, March 19; Second Captain Edwin Wodehouse to be Captain, vice G. W. Bingham, deceased, Nov. 11; First Lieutenant Lord William Kennedy to be Second Captain, vice Wodehouse; Second Lieutenant George. Kepple Taylor to be First Lieutenant, vice Lord \V. Kennedy, Dcc. 5. The dates of the promotion of the undermentioned of ficers have been altered as follows, viz.:— Second Captain G. H. L. liilman to llth Nov., 1850; First Lieutenant H. L. Balfour to 11th Nov., 1850. Gentlemen Cadets to be Second Lieutenants— John Henry Brown ; Frederick Mackenzie Rum beraon Proser ; Walter Xston Fox Strang ways; Thomas Arthur John Harrison; John Donald George Higgou ; George Sisson Harward; James Meredith Collingwood Vibart; William Booth; William Lambert Yonge; Edmund John Winn, vice Lathes, promoted; Charles Booth Brackenbury, vice Rotton, promoted; Edwin Markham, vice Savage, pro moted; Henry Richard Porter, vice Jones, promoted; Edmund Penrose Bingham Turner, vice Byrne, pro moted; Frederick Nurse Cromartie, vice Teddy, pro moted; Leonard Sumner Joyce, vice Singer, promoted; Ralph Gore, vice Tomkinson, promoted, Dec. 19. Corps of Royal Engineers—Gentlemen Cadets to be Second Lieutenants, with temporary rank—Charles Elwin Harvey, vice Clerke; Robert William Duff, vice Rice; George Philips, vice Fowler, promoted Dec. 19. Commission by the Lord-Lieutenant of Cumberlandshire. The Royal Cumberland Regiment of Militia—John Dixon Fidler, Gent., to be Surgeon, vice Mitchell, de ceased, Oct. 24. WHITEHALL, DEC. 16. The Lord Chancellor has appointed William Meikle, of the city of Edinburgh, Gent., to be a Master Extra ordinary in the High Court of Chancery in that part of the Uaited Kingdom of Great Britain and Ireland, called Scotland. WHITEHALL, DEe. 24. The Lord Chancellor has appointed John Leach Ni cholas, of Monmouth, in the county of Monmouth, Gent., to be a Master Extraordinary in the High Court of Chancery. . _ BANKRUPTS. Frederick Young, cheesemonger, North-place, Kings land-road, to surrender Jan. 3, at half-past one, and Feb. 7, at one, at the Court of Bankruptcy. Graham, official assignee; Wellborne, Tooley- street, Southwark. Edwin Trent, draper, Sherborne, Dursetshire, Jan. 9, and Feb. It, at one, at th© Court o f Whitmore, official assignee, Basingball aft half-past Bankruptcy. twelve, ° street; Hardwick, Davidson, and Bradbury, Baainghall street. James Ginn, builder, Sudbury, Suffolk, Jan. 15 and Feb- it, a t eleven, at the Court of Bankruptcy. Ed wards, official assignee, Sambrook-court, Basinghall street; Marton, Carey-street; Stedman, Sudbury. John Hughes , beast jobber, Ifacconby, Lincolnshire, Dibden, Leicester ; Jan. 10 and Feb.) 7, at ten, at the Birmingham District Court, Nottingham. Bittleston, official assignee, Not tingham;trict Court. Christie, official assignee. James Simons, horse dealer,Hodgson, Birmingham. Jan. 14 and Feb. 11, at Gregory, Joseph Leicester. twelve , at the Birmingham Dis "Wibtoft., Warwickshire, Haley and Williaml Thomason, B co ir t m to i n ng m h a a n m u ; - Manchester District Court. manu facturers, Manchester, Jan. Atkinson, Saunders and Atkinso n , lekensie' ; 1300 clanabrook-court, (I ; v tiad 31, at eleven, at the Jan. 14, and Feb. 10, at twelve,gaoteethe William Atkinson, ' shipwright Manchester. jun., , Leedsla ncheste Districtr ; Goole Yorkshire, Court. Edwards, official assi Basinghall-street; Stamp, Hull Leads. and Barwick, Ja E h. bs I n l e z a e n r d L l ti , lt h e ~ s d , r u h g t g e it l s e , v e o h . k ° h il t a t n a h p e t on: Exeter D v opnissht irri ce t Court. Hirtztl, official assignee, Exeter; Bishop and Pitts, Exeter. INSOLVENT DEBTORS. Samuel Leneh, jun., tin plate worker, Liverpool-street, Bishopsgate-street. Edward Wright, Bennett street, Fitzroy-square. Abraham Wass, Northami-etreet, Sowers-town. LONDON, WEDNESDAY .EVENING, Stephen George Burridge, tailor, Clarendon-street, Wyndham-road, Camberwell. John Sharp, journeyman miller, New-street, Lower Shadwell. John Thomas Benest, master mariner, Hoxton Old Town. John Hartley, printer, Hackney-road. Henry Trant, Cambridge-street, Edgeware-road. William Holland, innkeeper, Pavement, Finsbury. William Mingaye, post-captain, Lyndhurst-street, Peckham. John Hardwick, farmer, Barugh Ambo, Yorkshire. Henry Thomas Walker, ship master, Gloucester. William Ansell, jun., cabinet maker, Cambridge. Ezekiel Tall, jun., agricultural machineman and la bourer, Witcham, Isle of Ely. George Jackson, ship and insurance broker, Low Fell, Gateshead. John Webb, tailor, Burton-upon-Trent. Staffordshire. George Davison, publican, Shotley Bridge, Durham. Firmin Potto, currier, Witham, Essex. Robert Barnard, jun., cattle dealer, Thaxted, Essex. John Brook, bootmaker, Robert Town, near Leeds. Joseph Turton, flax spinner, Leeds. Matthew Staveley, victualler, Toxteth Park, Liverpool. John Smith, Heaton Norris Lancashire. George Rothery. victualler, Liverpool. William Lupton, auctioneer, Brighton Waterloo, Lan cashire. William Hopkins, victualler, Merthyr Tydfil. Jarvis Clayton, tailor, Manchester. DIVIDENDS. In the Country. J. Horsfield and T. Horsfield, Wheelock, Chester, coal dealers, Jan. 22, at eleven, at the Court, Liverpool— J. Smith, Liverpool, haberdasher, Jan. 22, at eleven, at the Court, Liverpool—J. Wilkinson, Stockton-upon- Tees, Wharfinger, Jan. 23, at twelve, at the Court, Newcastle-upon-Tyne—J. Wallace, Carlisle, groper, Jan. 24, at eleven, at the Court, Newcastle-upon-Tyne — R. Fairley, Sunderland, chemist, Jan. 23, at half patt eleven, at the Court, Newcastle-upon-Tyne—G. Hornsby and R. P. Mould, Newcastle-upon-Tyne. builders, Jan. 23, at half-past twelve, at the Court, Newcastle-upon- Tyne—J. G. Thomson, Manchester, agent, Jan. 23, at twelve, at the Court, Manchester—J. Mellor, Man chester, haberdasher, Jan. 24, at twelve, at the Court, Manchester. PAYMENT OF DIVIDENDS. J. Clarke, Stourbridge, Worcester, grocer, 3id., any Thursday, between the hours of eleven and three, at the office of Mr. Whitmore Birmingham. B. Lawrence, Crown-court, Old Broad-street, mer chant, 7d., any Tuesday, between the hours of eleven and two, at the office of Mr. Pennell, Basinghall.street. J. King and J. F. King, Islington, builders, 9d., any Tuesday, betweea the hours of eleven and two, at the office of Mr. Pennell, Basinghall-street. W. Freeman, Edgeware-road, licensed victualler, 4 d., any Tuesday.'between the hours of eleven and two, at the office of Mr. Pennell, Basinghall-street. J. S. Gowing, Swaffham, Norfolk, bookseller, 7id., any Tuesday. between the hours of eleven and two, at the office of Mr. Pennell, Basinghall-street. J. Hunter, King William-street, merchant, ls. 7d., on Saturday next, and three subsequent Saturdays, between the hours of eleven and two, at the offiee of Mr. Groom, Abchurch-lane. J. Burt and J. Burt, jun., and W. T. Watson, Man chester, commission agents, 3d., and 9id. on new proofs, on Tuesday, Jan. 14 or any subsequent Tuesday, be tween the hours of eleven and one, at the office of Mr. Fraser. Manchester. J. Pierce, Chorley, Lancashire, corn and provision dealer, ls. 3d., on Tuesday, Jan. 14, or any subsequent Tuesday, between the hours of eleven and one, at the office of Mr. Fraser, Manchester. R. Birrell, Blackburn, Lancashire, linendraper, 9s. 102 d , on Tuesday, Jan. 7, or any subsequent Tues day, between the hours of eleven and one, at the office of Mr. Fraser, Manchester. H. J. Hinxman, Bury, Lancashire, apothecary, 2s. 7d., on Tuesday, Jan. 14, or any subsequent Tuesday, be tween the hours of eleven and one, at the office of Mr. Fraser, Manchester. C. L. Swainson and J. Birchwood, Manchester, manu facturers, 2.. 02d. on new proofs, on Tuesday, Jan. 14, or any subsequent Tuesday, between the hours of eleven and one, at the office of Mr. Fraser, Manchester. J. Sim, Brathwaite, Cumberland, woollen manufac turer, 10d., on Saturday, Jan. 4, or any following Satur day, between the hours of ten and three, at the office of Mr. Wakley, Newcastle-upon-Tyne. J. Forrester, Whitehaven, Cumberland, mercer, first and second dividend of 9g. 4d., on new proofs, on Satur day, Jan. 4, or any following Saturday, between the hours of ten and three, at the office of Mr. Wakley, Newcastle-upon-Tyne. NOTICES OF CERTIFICATES. At the Court, Basinghall-street. J. Savill, St. Neot's, Huntingdonshire, draper, Jan. 22, at eleven. In the Country. J. Whittaker, Swansea, Glamorganshire, druggist, Jan. 22, at eleven, at the Court, Bristol. CERTIFICATES GRANTED. R. King, Oxford, coal merchant, certificate of the second class—J. M.‘gonnies, Liverpool, corn and commission merchant, certificate of the first class, after 21 days from Deo. 26—R. Battersby, Liverpool, ironfounder, certifi cate cf the first class after 21 days from Dec. 27. PARTNERSHIPS DISSOLVED. J. C. Britton and T. G. Darton, Gloucester, iron merchants—J. C. Britton, T. G. Darton, and A. Thomp son, Gloucester, iron merchants (so fir as regards T. G. Darton)—G. Hayward and J. Hayward, Whitstable, Kent, ropemakers—F. Green and T. J. Dennis, Angel court, Throgmorton-street, attorneys at law—J. S. Bickford and G. Smith, Illogsn and Camborne, Corn wall, merchants—G. A. Ward and G. F. Wood, Down ham Market, Norfolk, linseed crushers—T. Baker and E. Brookes, Manchester, attorneys at law—G. Robinson, J. Robinson, and W. H. Robinson, Halifax and Don caster, cork manufacturers (so far as regards J. Robin son)-13. F. Christian, sen., B. F. Christian, jun., and J. Christian, Deal, ironmongers—W. Lowther and F. Lowther, High-street, Borough, hosiers and outfitters— J. Berwick, J. Berwick, and T. Jamieson, Bradford, Yorkshire, stuff merchants (so far as regards T. Jamie son)—C. 011ivier and R. W. 011ivier, New Bond-street, musicsellers—H. Osborn and J. Dutton, Southampton, druggists—J. Coat and F. Chalker, Bridge-road, Hammersmith, stonemasons—T. Beadell and R. Bruce, Oxford-street—E. Busch, H. Cox, and A. Pompe, Mark-lane, merchants—E. Busch, H. Cox, and E. Springmann, Liverpool, merchants (so far as regards H. Cox)—W. Groom, J. Groom, R. Groom, F. Groom, and Sarah Ann Groom, Martlesham, farmers—T. Rob son and R. Robson, Saltwell and Lobby-hill, Durham, horse dealers—A. Sandeman, T. Wilkinson, and R. Webster, Old Jewry, accountants—L. de Neumann and E. Beckh, City, merchants—H. H. Willis, H. Hooper, and A. Willis, Crosby-square, City (so far as regards H. Hooper)—F. Whiteford and D. West, Camberwell, tim ber merchants—F. Lonergan and W. W. Prole, London, wine merchants—H. L. Lindgren and J. F. Milow, John-street, America-square, City, ship agents—C. F. Guitard and D. Burwasb, Birchin-lane, notaries public —C. M'Bride and F. R. Nodin, Liverpool, ship brokers —H. Hancock, and W. Pearl, Conduit-street, Regent street, cord 'miners. INSOLVENT PETITIONERS. William Allcock, Northwich, dealer in glass. John Sands, Lynn, baker. Hammond Knight., Barney, Norfolk, blacksmith. William Rudd, Lynn, carver and gilder. William Kirby, Lynn, boot and shoemaker. Hugh Williams, Bangor, printer. John Hu;hes, Bangor, tinman. Absalom Humphreys, St. Asaph, Flintshiro, boot and shoemaker. Christopher Atkinson, Barnard Castle, joiner. Jonathan Abbott, Debenham, Suffolk, grocer. Samuel Robinson, scn., Sproughton, Suffolk, cattle dealer. John Pearson, Wigton, draper. George A. Ponke, Newton-market, Suffolk, clerk. Charles Brown, Ipswich, baker. Thomas Robson, North Shields, publican. Henry Whitmill, Northampton, boot and shoemaker. Robert Poole, Wellington, auctioneer. John Forster, Newcastle-upon-Tyne, watchmaker. Edwin Daniel, Stone, Staffordshire, surgeon. Joseph Clemitson, Newcastle-upon-Tyne, draper. George Medley, Newcastle-upon-Tyne, draper. John Firman, Soham, Cambridge!hire, blacksmith. Samuel Ashton, Old Weston, Huntingdonshire, shoe maker. Thomas Davies, Bed wellty, Monmouthshire, farm bailiff. SCOTCH SEQUESTRATION. A. L. Cameron, Lonsdale and Glasgow, bleacher, to meet within the Star Hotel, Glasgow, Jan. 6, and 28, at twelve. POLICE INTELLIGENCE. BO W-STREET. Mary Walsh was charged with stabbing her niece the previous afternoon. It appeared that the prisoner called at the house of her daughter, who keeps a cigar-shop at 24, Brydges street, Covent-garden, and behaved in a violent manner towards both the niece and the daughter, with whom she was not on friendly terms. A quarrel and a fight oc curred, during which the prisoner seised a clasp-knife and aimed a blow at her head. The niece raised hor arms to keep off the blow, and received several severe wounds in her hands, from which there was a great flow of blood in consequence. Inspector Dodd informed the Magistrate that the house was a very disorderly one, and was no doubt a brothel. Miss Walsh denied this statement. The prisoner was remanded to Friday. Duncan M'Carthy was charged with stabbing James Clark. Clark stated that he was formerly a solicitor's clerk, but was now out of employ. About a week ago he was standing at th• bar of an eating house at 12, Great Earl street, Seven Dials (where ho lived), when the prisoner entered the house intoxicated, and said that somebody had stolen his hat while he was in the house a short time previously. Witness said he knew nothing about it, and as ho became very violent ho was compelled to turn him out. The prisoner returned, knocked down the shutters, and kicked at the door. Witness went to the door, and the prisoner rushed at him and struck him with an open knife in the thigh. He also struck a man named Patrick O'Connor, who came to assist witness, and inflicted a wound upon him with the same knife. It appeared from the certificate of the house surgeon of King's College Hospital, that the wound inflicted on Clarke was a serious one, and had confined him to his bed since the occurrence. _ The prisoner said he was very drunk at tho time, and `vas much provoked by the ill-treatment which he re ceived from Clark and Connor. lr; LI:NE.7 committed him for trial. o nn Al`Mehon was charged with stabbing Margaret lahon, his w - Collins, V di, Ire . owhich att racted 10-ori, proved that he heard so r e a t e e, him t o 8, Laugit'y-court, Long-aore, on Friday night last, where he found the prisoner's wife in the arms of another woman, bleeding from a dreadful wound in or near her left eye. She said her husband had done it, upon which he apprehended him. He had been drinking. As the wife refused to appear, he was discharged. MARLBOROUGH-STREET. William Locock was charged with stealing three 51. Bank of England notes, the property of Mr. Henry Renaud, prorietor of Limmer's Hotel, Conduit-street, and Thomas Harper and George Hawkins were charged with being parties to the offence. Mr. Henry Renaud said the prisoner Locoek had been in his employ as under-porter for about sixteen months. On the 3d of September he gave the prisoner a letter directed to Miss Renaud, at the Belle Vue Hotel, Bangor, and he told the prisoner to be careful of the letter, as it contained money. In the letter were three 51 bank notes, the numbers of which he knew. The letter never reached its destination, and he then communicated with the police. The three notes were afterwards paid into the Bank of England. Miss Renaud, of Willington, Bedfordshire, said her brother was to have sent her some money in September last, while she was staying at the Belle Vue Hotel, Bangor. The letter never reached her. Inspector Field, of the detective force, said that he took the prisoner into custody on the 23d of December, telling him that he was charged with stealing a letter, which contained three 51. Bank of England notes. The prisoner voluntarily said, " I'll tell you all about it. I broke open the letter and I took the notes out. The next day I met Hawkins, who was living with a news vendor named Hutton, in Catherine-street. I told Haw kins I had stolen some notes, and I asked him if he would get them changed for me. He said he would, and I gave him two 51. notes, and he afterwards returned eight sovereigns to me, keeping two for himself. I kept the other 51. note for some time, and then I gave it to Harper, a cabman, to get changed. I only got ss. out of the third note." Witness, on this statement, took the two other prisoners into custody. William James, junior clerk in the Commercial Bank, said two of the 51. notes were paid into the bank to Mr. Hutton's account in September last. The prisoner Locock repeated the statement he made to the police officer. The other two prisoners denied all knowledge of Lo cock, and declared they had never received any notes from him to change. Locock was ordered to stand committed. The other prisoners were remanded, to find, if possible, some evi dence of their having acted in concert with Locock. MARYLEBONE. Yesterday Edward Smith, a well-dressed man, de scribed as a chemist, residing in Upper Seymour-street, Euston-square, was brought up in the custody of Lock erby, 180 S, and placed at the bar before Mr. Brough ton, on the charge of having forged and uttered two bills of exchange, one for 1004 and the other for 961. 16s. with intent to defraud Mr. Thomas Hicken, pro prietor of extensive saltworks, and who resides at Droitwich. Mr. Hsyter, from the firm of Davies, Son, and Camp bell, attended on the part of the prosecution. Lockerby produced a warrant for the apprehension of the prisoner. He received it on the 6th instant, and it bore the signature of Sir Robert Price, M.P., a magis trate for the county of Hereford; it had been backed by Mr. Long, one of the magistrates of this court. Mr. BROUGHTON—Now, what evidence have you to give in this affair? Lockerby—This morning I was in Seymour street, accompanied by Mason, a brother officer, and I saw the prisoner, of whom I had an exact description, go into a public-house. He soon afterwards came out, and after going into No. 67 he walked on towards Oakley square. I and Mason followed him, and when he turned round and saw us he began to run. He made his way as fast as he could into Ampthill-square, and on my calling out " Stop thief," he hailed a cab, the driver of which pulled up; he jumped into the vehicle, being at the time quite out of breath, and I jumped in too, after chasing hiss for a considerable distance. I told him he was the man I wanted, and that I believed his name was Edward Smith, and the answer he made was, "Yes, perhaps it might be so." By my direction the cabman drove him to the Albany-street station-house, where I read the warrant to him, and he said " Its all very well ; I'm the man, but it's a conspiracy." He afterwards said that he ran away because he thought it was a Sheriff's officer who was following him. The MAGISTRATE (to the prisoner)—Haee you any thing to say in the present stage of the proceeding ? Pri soner—l was well aware of this matter, and I know all the persons connected with it. I was walking with my wife, and I ran away, thinking that it was a Sheriff 'a officer who was pursuing me. The solicitor, in answer to a question from Mr. BROUGHTON, said that he had no evidence as yet, in proof of the forging or uttering. Lockerby said that, by a telegraphic message, the at tendance of Mr. Hicken might be looked upon as cer tain on the next (this) day. Upon this understanding the prisoner, who made no denial of the charge imputed to him, but intimated that he should be able to prove hie innocence, was remanded. WESTMINSTER. Just before the rising of the Court Mrs. Eliza Denman was brought in custody of the police of the V division, charged with knocking and ringing at the house of her husband, Mr. John Denman, 5, Beaufort-street, Chelsea, without lawful excuse. Upon the lady being placed at the table before the magistrate, Hunt, the chief usher, handed the New Testament, as usual, to Mr. John Denman, who had entered the wit ness box as complainant, but he refused to be sworn. Mr. BRODERIP observing the delay, inqaired its cause? The chief usher replied—This gentleman re fuses to be sworn, unless upon a Catholic book. I have offered him the one with the cross upon it. Mr. BRODERIP—Do you object to that? Mr. Den man—l don't object to the cross. Mr. BRODERIP—What do you object to? Mr. Den man—To the contents of the book. Mr. BRODERIP—HOW ? Mr. Denman—This is the Cambridge edition, and it is not the same as the Ca tholic version. Mr. BRODERIP—You are a Catholic, I presume? Mr. Denman—Yes, a Catholic—a Roman Catholic. Mr. BRODERIP—What possible objection can you have to be sworn on this book? Mr. Denman—l have the greatest possible objection—that I cannot be bound by it. Mr. BRODERIP — I never heard such an objection made before. It is the authorised edition of the New Testament, used in all courts of justice in this country, and I cannot see what difficulty you can have in the matter. You call God to witness that you are speaking he truth. Mr. Denman—My conscience must be satisfied. This translation is not in accordance with the Roman version. Mr. BRODERIP Can't you be satisfied by calling God to witness the truth on the ordinary . book? Mrs. Denman (with apparent astonishment)—Mr. Denman, you were educated for a Protestant clergyman. Mr. Denman—l am a convert to Rmnanism. Mr. BRODERIP—Do you still refuse to be sworn in the ordinary way? Mr. Denman—l do. Mr. BRODERIP —Then there is an end of the case. I have no other means of swearing; you. As the police had no charge to prefer against the lady she was discharged. WORSHIP-STREET. Yesterday Mrs. Mary Verinder, the wife of a trades man carrying on extensive business in Crown-street, Finsbury, was charged upon an information before Mr. Arnold with having, under the following circumstances, unlawfully exacted and received a certain sum of money as an inducement and reward for compounding a felony. Tne proceedings were of interest, as serv i ng f or a caution to prosecutors in similar cases. Harbidge, a distressed-looking woman, who gave her evidence against the defendant with manifest reluctance, stated that about a week since her daughter was taken into custody for felony, upon a charge of stealing some brushes belonging to the defendant's bus band, and that after undergoing one examination at this court she was ordered to be remanded for the com pletion of the case. Her daughter was locked up in one of the cells, and witness, who was in great distress of mind at so serious a charge being preferred against her child, waited upon the defendant at her house with the object of inducing her to take a lenient view of the matter, when some conversation en sued between them, and in the course of it defendant in timated that he had no wish to proceed harshly against her daughter in the case, and was perfectly willing to abandon the charge altogether, upon condition that she received full compensation for the value of the stolen property, which she fixed at half-a-crown. Witness accordingly handed her that amount, and left the shop, having been previously assured by the defen dant that the money should be returned to her, in the event of the articles stolen being discovered and re stored. On the day appointed for the final examinatione her daughter was again brought up, but neither the de fendant nor her husband appeared to prosecute the case any further, and the prisoner, in default of their evi dence, was accordingly discharged from custody. When called upon for her answer to the charge, the defendant said that the witness had certainly given a correct representation of the transaction as it oceurred, but she could assure the magistrate that she had been solely influenced in the course she had pursued by feel ings of commiseration fur the acute anxiety and distress the woman had exhibited on account of her daughter's position, and that she was not at all aware at the time she was acting in any other than a very proper and humane manner. Mr. ARNOLD, however, told her thet the offence she had committed was one of a serious description, and would inevitably, if tolerated, altogether defeat the ends of justice. She had rendered herself liable both to in dictment and severe punishment; but, as he felt satisfied that in this case she had been solely actuated by feelings of kindness and humanity towards the prisoner's mother, ho trusted that the position in which she then found her self placed would act as a warning to her for the future in any similar instance; and he should therefore make no further example of her than by ordering her to pay the costs of the present proceedings against her, and immediately refunding the money she had so wrongfully received. The money was, of course, at once paid, and the de fendant thereupon liberated. A gentleman called at the court, and requested the reporters to correct a mistake in the notice in the morn ing papers of a contribution forwarded for the poor box by the Amicable Benevolent Society, Bath-street, City road, the amount of which should have been stated at 11. 10s., instead of lOs. only. FATAL RESULT OE A RAILWAY ACCIDENT.In the Courier of Saturday we recorded the particulars of a fatal accident which happened to ➢tr. Pearson, of Preston, colliery owner. The unfortunate gentleman died on Wednesday morning, at the Clarence Hotel, where he was:removed after the accident. The body was removed in a shell to Preston the same evening, and was interred on Friday in Liverpool. —.Manchester Courier. JANUARY 1, 1851. THE EXCISE DUTY ON PAPER Mr. T. B. Crompton has written a pamphlet on this subject, in which he thus places before the world the arguments in favour of abolishing the tax upon paper : There is no existing tax (ho says) the repeal of which would so largely increase the employment of labour throughout Great Britain as the duty upon paper. Tho manufacture of paper is one of the great branches of native industry; and, in order to promote its natural ex pansion and healthy activity, it is most desirable to re move all restrictions and imposts. It can hardly be necessary to recapitulate the multi farious uses to which paper i 3 applied, and the necessity for its cheapness and abundance, which has been created by the demands of a people increasing in civilization. It not only forms the material for books and news papers, for correspondence, for writing, for wrappers, the lining of rooms, &c., but enters in a consider able degree into the manufacture of a variety of articles, which can alone be produced at a price within the reach of general consumers, by paper being made available for the purpose. So important has this article become, so universal its adoption for comfort and conve nience, so indispensable to all, that it is almost impossi ble to conceive the suffering which any deficiency in its supply would inflict upon every class, or to over-estimate the importance to the community of every facility being given to its production. Some years since the excise duty upon paper was three pence per pound for what was called lira class, or writ ing and printing paper; and threehalfpence per pound for second-class, or inferior paper, used chiefly for wrappers, paper hangings, &e. ; but so oppressive was this tax deemed, and so injurious to the extension of education and general information, that, at a time when the public finances were by no means prosperous, the duty on first-class paper was reduced to three halfpence per pound, by which the whole was placed on an equality. In referring to evidence given before a Committee of the House of Commons, it may be stated that the paper makers, publishers, and others who gave evidence, ex pressed confident anticipations that the effect of the re peal of the duty would be to afford considerable impetus to the manufacture; and these observations have been more than realised even by the partial reduction which was made. In the year 1834, the quantity of paper charged with duty amounted to 70,605,889 lbs.; while in the year 1846, it amounted to 127,442,480 lbs.—an increase of more than 80 per cent.—a proof that the stimulus, by a reduction in the cost of only three halfpence per pound, bad been signally effective, and sufficient to war rant 'the anticipations now entertained of still greater increase by the repeal of the remaining duty. With reference to increased employment, it will be seen that this advantage will not apply exclusively to a manufacturing district or town population, but also ope rate in a highly beneficial degree upon agricultural dis tricts. The paper mills are spread over most of the coun ties of England, giving a considerable amount of employ ment not only to adult labourers, male and female, bat also to a large number of children. In one instance it can be shown that where an extensive paper manu factory was established, the poor rates, which had for merly been very high, were reduced to almost nothing; and many similar results of relieving agricultural bur dens would be the certain consequence of abolishing the duty, because the number of mills and the amount of business transacted would be materially augmented. It is, therefore, to the repeal of this duty that atten tion is now particularly directed, on several grounds, each of which is entitled to serious consideration, as being for public advantage. The most important feature of this question is, the immense impetus which would be given to the employ ment of labour. It has already been shown that the partial reduction of duty almost doubled the amount of production ; and it is but reasonable to suppose that the repeal of the remaining three halfpence per lb., added to the total removal of all excise restrictions, would stimulate consumption by reduced cost in a still greater ratio. This of itself would bring into demand a largely-increased amount of labour, in the manufacture of the article, not only of men, but also of women and children, for whom employment is not generally to be found, particularly in rural districts, where paper mills are commonly situated; but this is by no means the extent of the benefit which a re peal of this tax would afford, for there is no description of manufacture which, in its subsequent processes of adaptation for the uses of man, affords so much and such varied employment as that of paper. Indeed, it is impossible to give even a faint idea of the thousand ways in which both manual and mental labour is en gaged upon the raw material of paper, and any estimate of the additional amount of waive industry, which an abolition of this duty would call into exercise, would be deemed almost incredible. Upon a daily newspaper, consuming annually 3,000/. value in paper, there is employment given to the extent of 15,0001. a year; and when to the increase of labour from this source alone, which would arise from the abolition of the duty, there is aided the large number of publications which would be called into being solely through the re duced price of the paper, which forms so material an item in the expenditure, the advantage in this respect would bo enormous. It has been computed that the repeal of the paper duty would give employment to 40,000 additional people in London alone, besides a vast number in the country; and to those may be added a considerable increase in the various other persons employed in the busi ness of printing and puslishing, including folders, stitchers, bookbinders , &c.; and comprising children and adults of both sexes. There are also numerous manufacturers, such as millboard, cardboard, papier meel.6, butt ma, ornaments, toys, &c., in which paper forms the principal ingredient, and to these a still greater stimulus would be given by the reduced cost of produc tion adding immensely to the employment of every description of labour. If the consumption of paper be traced through its various ramifications, and the number of people be taken into consideration who are employed upon it in other countries where the ma nufacture is not subject to duty, it is almost impossible to conceive the vast amount of labour which would be created by its application to uses from which it is now only debarred by the duty, so that the relief from this tax would materially augment the national resources, and, in this point of view, produce a greater amount of practical and positive good than any other scheme which could by possibility be devised. Upon this point—namely, the relation which the paper manufacture sustains to the labour of the country—it has been most clearly elucidated in a recent letter to Lord John Russell, as follows t— " This branch of trade is one of very great importance, as supplying a field of labour to an extent far beyond that of many others, and most astonishing when it is considered how small in amount is the money value of the manufactured article. There are somewhere about 500 mills in -the United Kingdom, paying an aggregate duty to the revenue of about 800,0001. a year. There are sixteen mills in the district around Edinburgh, which return to the revenue about 80,0001. a year, and the number of persons employed in these works is about 4,000; if 4,000 workers produce paper chargeable with duty to the extent Of 80,0001., the whole number employed in all the 500 mills to produce the duty of 800,0001 will be about 40,0001. Then, in this branch of trade we have 40,000 people actually em ployed; and taking this at the usual calculation of four to each individual, we arrive at this fact, that 160,000 of the population are susteinei directly by the paper manufacture. " The total duty paid is 800,0001. This, on an average, may be taken to represent 20 p< <:r cant. of the value of the paper sold by the maker. This gives the total value of the paper sold at 4,000,0001. Here we have, on the one hand, the small amount of 4,000,0001. as the total value of that article ; and, on the other, the large number of 160,000 people dependent for their daily bread on that one branch of business, apparently so trilling in its results. Now, how is this? Just from the fact, that almost the whole sum (with the exception of the duty) is distributed in labour—the material in itself being valueless—wages and profits absorbing almost the whole. " Important as the quantity of labour so employed already appears, still this is not all. The number stated are those employed directly at the various works, but a further question arises—How many aro indirectly employed ? Now, this is a wide question, and embraces a great variety of labourers, workers, and artisans. In the article of coal alone there is a great consumption; but as the bulk of the large mills use steam power for various purposes, it must be very great; and I judge partly from the fact that in my own works we use 1,700 tons yearly.* Now, consider what a vast amount of labour is created in this particu lar alone for carters, railway porters, engine drivers, stokers, miners, canal boatmen, &ea; and if the coal proprietors of Great Britain wore to consult their own interests they would do all that lay in their power to promote the prosperity of the paper manufacture. Then, as the wear and tear on paper-mill machinery is very great, consider what must be the amount of labour in this department amongst mill wrights, engineers, machine-makers, brass-founders, plumbers, Sec. Then, again, the large amount of tonnage in constant transit from the mill to the various ware houses in London, Manchester, Liverpool, Dublin, Edin burgh, Glasgow, &c. Think, then, of the number of car ters, shore-porters, shipping-clerks, seamen, &c., so em ployed, and all involved in the shipping and carrying interests. Besides all this tonnage to the warehouses, think of the raw material in the same way in con stant transit to the mills, involving again similar labour to that just adverted to. Then, again, as ma chinery wears out and has to be replaced, the amount of new buildings and repairs this involves, and the me sons, bricklayers, plasterers, carpenters, glaziers, &c., this department of labour demands; and having done so, put all these items together, and I am sure there are at least as large a number of our population employed in directly by our paper manufacture as there are directly; and if so, there will thus be a population of about 320,000 dependent for their daily bread on the prospe rity of the paper trade. "But this does not exhaust the labour question. Think on the trades in connexion with, and dependent on, the paper trade—the stationers with all their assistants, the booksellers and publishers in all their diversity, the prin ters and their mighty news of pressmen and compositors, the typefounders with their skilled workmen, the printing-ink makers, the bookbinders, the toolmakers, the goldbeaters, the leather merchants, and a host too numerous to mention, and, instead of having a popula tion of 320,000 depending on papermaking for their daily bread, there is at least a :population of half a million directly or indirectly interested, in a pecuniary sense, in the prosperity of this branch of manufacture." GRIEVANCES OP PAPER MANUFACTURERS. Without entering into the general question of compe tition as affecting the comparative position of the honest man trading upon his own capital and the fraudulent man trading upon credit with a certain prospect of the Bankruptcy Court, it will be found that this tax pres3es with peculiar hardships upon the former class. A document which was published last year by au- '` The writer knows one manufacturer who consumes not less than fifteen thOUssuti lON Klutially. thority of the House of Commons contained the names of a considerable number of fraudulent manufacturers, of whom some had ben helvily fined, some impri soned, in other cases compromises had been made, while in others the offenders had abscon&d. Opposed to co.n petition such as this, the fair and honest trader has no alternative but absolute ruin; and such are the facili- ties for fraud arising out of this tax, and the mode in which it is levied, that the temptAtion to act dishonestly becomes almost irresistible. The excise duty on the lower descriptions of paper amounts in some cases to as much as 120 rer cent. on the cost of redaction, and, as is well known to evry practical manufacturer, the evasion of this duty is so easy, that, pro vided the officer of exci , e is in collision with the manufacturer, it amounts almost to impossibility of detection. Nor is the improbability of this collusion so great as may be imagined, even without unnecessarily impugning the general character of the excise officers. Look at the position of one of these men, who, with a net salary of certainly not more than thirty shillings a week, has to be the guardian of the revenue, which, in some individual cases, amounts to 20,0001. a year ; and when a present of 501. may secure the object, and add so much to the resources. of each party, it is not difficult to see that such a temp tation to a fraud, both upon the revenue and the honest trader, may break down the moral probity of the poor trader and the excise officer. It is a temptation to which no man ought to be exposed, and which is the greater in this case from the largeness of the gain to be derived and the facilities for successfully carrying it out. Innumerable articles are brought into the market to supersede the use of paper, so completely the same to all appearance, that even a manufacturer himself would not discover the difference. These articles, in many cases, are made precisely from the same materials, and pass through very similar processes, the distinction be ing no more than that paper is made in a wet, while the competing substances are manufactured in a dry state The latter the excise authorities have deemed it right to exempt from the payment of any new duty whatever, whilst the former is subject to a duty of 14s. 9d. per cwt., or one hundred per cent. on cost price. The raw material from which paper is manufactured is now being purchased by foreigners for exportation, to be manufactured in countries where no tax exists, and the paper produced therefrom superseding, in our own colonies and other countries, British paper. The conse- quence is that large quantities of the raw materials are shipped to the United States; and this not only advances the price here, but takes away the labour upon the same, which would otherwise be performed in England. " It has been the especial policy of the country, in im posing fiscal burdens, totally to remove all those which bore directly or even indirectly upon home manufac tures; so as to stimulate to the highest degree that in• duatrial activity upon which so materially depended the wealth and prosperity of the nation. With this view the duties upon foreign woods for furniture, and various other articles which entered into our manufactures, were repealed; and so far was this system carried out, that even the small duty of five-sixteenths of a penny per pound upon raw cotton was also abolished, because it was supposed to affect injuriously the cotton manufac tures. And yet, while raw cotton is exempt from the small duty which only amounted to five per cent, of its actual value, the refuse of the same article, swept from the fliers of the cotton mills, and which heretofore was burnt or thrown away, is, because it is devoted to a use ful purpose—the manufacture of paper, not less indis pensable than calico—burdened with a tax in the shape of paper duty, which actually amounts to three hundred per cent. on its value. THE INJURY TO THE CONSUMER. There are individuals who pay as much as 2,0001. a year for paper—the tax upon which is 50 per cent., or 5001. a year—and the whole of this paper has been consumed for wrapping up goods which had to be sold in competition with similar goods of foreign manufac ture, wrapped up in a paper free from any duty what ever. The writer of the pamphlet before alluded to far ther says:— " Apart from the heavy duty charged on all papers, the excise laws affecting the paper manfecture—the mode of charging the duty, the surveillance of the ex cise officers, the delays in sending goods to market— caused by these rules and regulations, the weighing, la belling, numbering, re-weighing, &c., &c., besides heavy penalties, which may very inadvertently be incurred—. form altogether a most burdensome and oppressive yoke, adding very materially to the labour and expense in carrying on business, and are such as no body of men honourably engaged in their avocations ought to be sub• jected to, and which a wise and patriotic Government ought to be ready to listen to as an important element in the consideration of the whole question. "There are many respectable grocers doing a consi derable business, whose expenses for packing-papers are large; indeed, there are many who use papers to such an extent, that the duty thereon is fully equal to their shop rents. A grocer in an ordinary business pays 1001. a year for papers to pack up his sugars, soaps, leis, &c. On this quantity of paper the duty will be about 401. Now, the grocer either pays this out of his profits, or he does not. If he does, this industrious, hard-working man, is forced to give up a large proportion of his earn ings to meet the wants of the country, when he is cancel on, in every other way, to pay his full share of the ordi nary taxation. If he does not, then how is the grocer reimbursed? Most assuredly by an increased price on his goods, or by selling an interior article at a higher price than its real value; and then on whom does this burden fall? Unquestionably on the working classes principally, who are the largest consumers of the goods requiring so much paper for their packing; for, be it observed, that the man in good circumAances who orders his fifty pounds of sugar at once, pays much less for the paper in which it is wrapped than the poor labourer does who buys his fifty pounds of sugar at fifty different times. Either way, this heavy duty is quite indefensible, and ought to be t eally abolished. I know parties who have been paying these heavy sums for many years, a-ad who had been doing so in complete ignorance of the sum which this unjust law has thus wrested from them, and, when made aware of the real facts of the case, have expressed their honest and vehement indignation that such things should be maintained by the Government of this country. In fact, I might pile up a vast array of cases illustrative of this gross injustice, such as those of the manufacturers of Birmingham, Sheffield, &c., who use such vast quantities of coarse papers, and especially worthy of notice is the case of the button makers, who, when using the board s from which they make their moulds, of necessity produce a vast quantity of waste, in many instances nearly one. half, but who, of course, pay duty on the whole, thu s making the duty on what they use equal to 301. Per ton instead of 151., as the law is said to exact, thus greatly enhancing the cost of the materials from which their goods are produced. The same remark applies to loom-weavers; an illustration of the extreme hardship of which is found in the ease of Mr. R. Kerr, of Paisley who, intending to compete in the article of shawl mane. facture in the Exhibition of 1851, applied to the Lords of the Treasury for a drawback of the excise duty o n the card boards he would use in the preparation of hi s designs; the cost of the boards, duty included (but ea. elusive of preparation), would be 2701, which duty amounts to 921. 155., an expense from which his foreig n competitors were entirely exempt; but his application was declined." The operation of this duty is also most injurious t o cheap literature, as it is clearly established that it adds more than the mere amount of duty to almost every work published. The price is so much beyond what it ought to be, that sales are curtailed, and the risks to the publishers increased. It is asserted that— " Messrs. Chambers, of Edinburgh, about two year s ago, started a periodical which sold to the public at Id. This was carried on for some time, and at length abate doned. The Messrs. Chambers last year petitioned Parliament for the repeal of the paper duty, and ad.. duced as an instance of the oppressive insure of that duty the fact that the periodical alluded to had reached the marvellous number of 80,000 weekly, and Was abandoned because it did not pay; and they stated th a t had the duty on paper not existed they would have car ried on the work, because the duty on the paper used would have afforded them a fair profit on the under. taking. Now, this fact is a very striking one, and i s worthy of consideration-10,000, at Id. weekly, makes up a sum of upwards of 17,000/. a year—this large su m was in circulation for some time; and (with the exce ls _ tion of 1,1001. of it, which was excise duty) was, in point of fact, neither more nor less than wages of labour—th e materials being in themselves nearly valueless. Now, before this little work was started, the revenue had n o benefit, neither could have, as the thing did not exist. After it had ceased to exist the revenue was no worse, i t stood just as before; but, during its existence, a large amount of labour was called for by it, assuredly one of the blessings which we are constantly seeking to i n _ crease in this densely-populated country,' and when i t ceased to exist (the heavy duty being answerable f or this result), all this labour ceased to be called for, j ust one of those evils which we e xh a ust a ll our ingenuity to provide against." The claim of the public to a repeal of the paper duty is not now raised for the first time. It has undergo ne the ordeal of a careful and searching Parliamentary e s _ vestigation. Its policy has been admitted, and it is p ut forward at the present time because financial circa tn _ stances warrant its remission without the slight est chance of injuring the national resources. It is no w some years since that a Committee of the House o f Commons, of which Sir Henry Parnell was chairma n , was appointed to take into consideration the various du ties upon articles in general consumption, with the vi ew of fixing upon those, the repeal of which would pro ve most advantageous to the public interests. That Com mittee, after a minute inquiry, decided upon leath er, glass, and paper. The Legislature abolished the dut y upon the two former articles, and the repeal of the pap er duty was postponed, solely from the demands of the pub_ lie service not then allowing of such a remission. Th e claim is therefore sanctioned by the deliberate opinion o f a Committee, whose report in other respects has recei ve d the sanction of Parliament, and upon which, therefore, no party bias can possibly be supposed to apply. There is yet another benefit which would arise fr om the repeal of the paper duty, not less important in it s bearing and results than any of those which have be en named, and that is the social ane. moral effect of dis ss . minating information of a religious arid virtuous ten dency amongst the humbler classes. It has been sho wn by the most experienced and extensive publishers th a t the duty on paper is the sole bar to the issue of public e _ tions of an instructive character at so low a price as to bring them within the reach of the pillion, and many o f them, after having attained a very extensive circulation, were compelled to be discontinued, owing solely to th e heavy toms which the paper duty inflicted upon the proprietors. The want of such works is severely felt in densely populated districts, where the temptations t o profligacy: immorality, and drunkenness are irresistible to the uneducateds unless their thoughts are divert( d from sensual indulgence to the innocent enjoyment s which might be afforded by reading, but tv obtain which . cheapness is indispensable. It has often been seen that the infant members of a family, coming from school, hav e drawn the atcentical of the 4 Olden tgici OM et the' parents, to what these children have been taught, •nd thus insensibly have led them to reflect on better things than are suggested by their habits of life, and in many cases to reform them. If, therefore, the means of instruction are cheapened, in proportion to that cheer ITICSS right principles will be disseminated, and that In a way but little understood except by those who hive had opportunities of observing how this benefit has worked as far as the means have been afforded. The remission of this duty is, therefore, pressed upon the attention of the Legislature for reasons more tan' Bible, more important, and more fruitful of advantages than the repeal of any tax which was ever submitted to their consideration. In the first ;Awe, there is a finan' cial surpius; it has a priority of claim to repeal, the Cl' feet of which would be to increase the manufacture; the tax is unequal in its pressure upon paper as compared with other manufactures; it is unjust and oppressive to the fair and honest trader; the repeal would give an im mense amount of additional healthy employment to Libour; would confer important social and moral advan tages upon the population; and it would give relief to agricultural districts. More than sufficient has there' fore been shown for the repeal of the duty, not on behalf of the paper manufacturers, nor of the printers and pub' lishers, nor of the manufacturing interests only, but on behalf of every man, woman, and child, interested in tb l welfare and prosperity of Great Britain. THE COUNTRY MARKETS. IPSWICH, DEC. 31. Our market was only moderately supplied with wbeAt the condision of which is much effected by the weather' The trade was dull. Of barley there, was a large supply' but the chief of it is of so ordinary a quality malstsrl are afraid to buy it; the sale was heavy, and a trifl , o4 decline was established upon last week's prices. Bess , and peas dull, and in favour of the buyer. PER QUARTER. PER QUARTS°. Wheat, red 3Bs to 42s Beans 2Bs to g i Do., new oos to 00s Peas 2Bs to 003 Do., white 42s to 48s Oats Do., new oos to 00s Rye.. ....... .... 00s to 0 06 Barley, malting 22s to 266 Malt —00 s 00s Do., grinding... 183 to 21s, Flour, per sack.. 00s to 0 01 AVERAGES FOR THE WEEK ENDING DEC. 28. Wheat 847 quarters at 41s 3d. Barley Beans 3l „ 28s 2d. Oats Peas 45 „ 28s 10d. HULL, DEC. 31. Messrs. Taylor and Bright's Circular states:—Durig the past week the trade has been quite of a holiday els' rector, and the business done not sufficient to alter 01 quotations. The weather remains unseasonably mild' Our own farmers to-day brought a fair supply of wheat for sale, the greater part being in moderate condition' Prices must be noted 1. per qr lower fur inferior qualitio but dry samples could not be got on less terms than 1 01 week. In foreign wheat there was hardly any business doing. For spring corn of all kinds there was little di': mend, and we do not note any change in prices. Linseed and cakes remain firm at our quotations. Rapeseed LW altered. Rape cakes continue in fair demand. The following are the present prices of grain:— s. 3. S. „,, Wheat, English, red 36 to 4G Peas, white and yel. 27 --f; Do. white ..... - Dantzic and Ko- Linseed, Black Sea 46 -- nigsberg 42 46 Do. Petersburgh ... 40 -- 4 „ 4 , Pomeranian and Do. Riga &Archngl. 38 Hamburgh . 3B 40 Do. Konigsberg .... 37 -- Danish, Holstein, & Per toe. Friesland 36 —3B Lins. c,Hull 7/510d to 71 1 2 Russian and Odessa 35 40 Do. fine foreign ......... 611 , " Oats, English Do. Danish .14 16 Rapeseed 26112e Do. Friesland l6 18 Rape cakes...Bos Od to 00s ° (1 Do. Russ. & Odessa 14 16 Tares, English ......388 — O l, Barley, malting 24 26 Do. foreign 20s : 4 "; Do. grinding 2l 22 Guano 6l to 10 10 ; Beans 26 30 Bones, do 95s Od to oos Ou Do. foreign .... ...... 26 28 Rye Meal •• 61 0 s LIVERPOOL, DEC. 31.—At this day's market there was a limited attendance of the town and country trade/ whose transactions were confined to a few small pa: chases for the supply of their immediate wants. Wheal , and flour nominally maintained their value in the sales made. Oats and oatmeal were offered on rather Eage r terms without leading to much business. Barley, besnO. and peas without change in value or demand. I n digo corn met with little attention, but fine yellow could ne t be bought under 31s per quarter. CORK, DEC. 30. - Barrels. 0 White wheat oos 28 Red wheat l7s 17 Barley les 2 Bere Currency. Od to OOs Od OOs Od-20 stow , 6d to 20s Od (Os Od-20 do 6d to lls Ed Ils Qd-.-I6 do Eod to [Os Od Os Od 27i Oats 68 Pigs 26s Od to 32s Od 28s Od per cwt Quantity sold at the Highest Prices: 0 barrels white wheat; .9 red ; 8 barley ; 1 bere; 8 oat.; 2 pigs. Quantity of Grain and Number of Pigs sold last week: Wheat, 266. Barley, 1,391. Oats, 3,210. Pigs, 50. PRICES OF BUTTER. CANT. CURRENCY. First quality Second quality Third quality ... 70s Third quality.... 6 lO Fourth quality Fifth quality Sixth quality Return of Cattle sold for the week ending Dec. 21:— Pigs, 1,021. Sheep, 413. Cows, 276. Flour—First 12s 6d to 13s Od; extra 14s Oa; seconds, lls Od to 12s Od; households 95 to Ils Od; thirds, 6s to9 l per cwt. Oatmeal 10s 6d to Os; Indian meal 7s 3d to 7s 6d; wheat meal, 10s to 10. 6d per cwt. Indian corn 7105 Od to 711030 d pet ton. Bran 87. 6d to 90s per ton. Hay—Farmers 345 to 465; averse 428; dealers 45s to 50s Od; average 48s per ton. Straw—Farm_ or° 22. Od to 32s Od; average 28s; dealers 405 Od to Os Oa; average 00s Od per ton. Bread—Wheaten loaf 6d to flid; household loaf 5d to 50 per 41b. Fresh butter, 19d t°' I2d per lb. Eggs-5s Od to 5s 6d per hundred. Coale Newport 16e Od; Lydney 175; Landore 145; Neath Cube. 13s 6d per ton. Tallow 395 Od to 405 per esct , Whisky, 25 o. p.. 55 911 per imperial gallon. MO —Beef 4d to 4d; mutton 4d to 6d; veal 4d 10 5d ; pork 4d to Od ; bacon 7d to 8d ; sausages 5d per lb' Hops 61 lOstoo/ 05 per cwt. Bangor slates 312 s 6d to 315 s pot._ ton. Bark—Barbary 71 Os to 810 s; Valonia 151 to 01; Frenaa 61 Os ; Spanish 01 per ton. Fleece Wool 145 to 15s per stout Hemp 32/ to 34/ per ton. Fish—Scotch herrings 215 to 005; red ditto, 24s to 00s per barrel ; Newfoundland, 8! Os to 10! per ton. Timber—Memel, 80s per ton ; red pine, 31 108; Te lloW ditto, 2/ 155 per ton ; deals, 125 to 15s per 100. Rider." Market 235 to 325; salted 24s to 32s per cwt ; calf s kid 30 to 30 per lb. Potatoes, white 70 to 10d ; 10d to 12d. Guano— Peruvian, 111105; lchaboe, 8/ to 911 0 per ton. Tar—Archangel, 191 per barrel. SEABORNE MAILS. When made up in ,Fromwhat When PLACES. General Post-office port die duo. London. patched. --.••••••• Africa (West coast).. America (via N. York by British packet) •• *N January 3 .. .. Liverpool.. America (via Boston by British packet) .. N January 17 Liverpool .. Jan. 8 America (by United Liverpool & States packet) .. .. N 1 1J anuary 10 r Southampt. Belgium • . .. • • N Daily .. .. Dover .. Daily Brazil .. • • .• '9th of the month Southampt. Jan. 24 Buenos Ayres • • . • AI 9th of the month ( Southampt. Jan. 24 California(vlaChagres) M 17th of month Southampt. Jan. 5 Cape of Good Hope N January 14 Plymouth.. Central America .. 34 2d & 17th of month Southampt. Jan. 5 Channel Isles • • • • N Mon., Wed., & FrLlSoutkampt. Tn. Th. Si' Chili .. .. •Al 17th of the month ISouthampt. Jan. 5 Fr a ,ice & N Twice daily .. .. Dover .. Twicedalli Ilamburgh . • N Tuesday & Friday London .. Tues. Sat. Holland .. • • .. 31 Wednes. & Satur. London .. Mon.Tlitir• Honduras .. .. • N 17th of the moan Southampt. Jan. 20 Ireland .. ••AI & N Twice daily .. ..11Iolyhead Twicedalif India (via Southamp.) 31 20th of the month! Southampt. Jan. 28 India (via Marseilles) N 7 th& 24th o f m onth Dover • . Arrived Madeira .• • • N Mediterranean (via Southampton) •• M 20th of the month ,Southampt. Jan. 28 Mediterranean (via Marseilles) . N 7th& 24th ofmonth Dover • • .A.rrirel Mediterranean (by French packet via Marseilles) Mexico .. 31 2d of the month.. Southampt. Jan. 5 Peninsular.. .. M 7th,l7th,27th of mo Southampt. Jan. 5 Peru .. .. • • • • AI 17th of the month Southampt. 'Jan. 20 West Indies .. 31 17th of the month ;Southampt. !Jan. 20 • . Peru .. West Indies West Indies (except Ilavanna & Nassau) AI * N signifies that the by the night—and Al by 12d of the mouth .. mails are sent roes the morning—dispa Southampt. IJan. 5 the General Post -oho Ltch. [ADVERTISEMENT.] Holloway's Ointment and rills have cured a Bad Leg after every other Remedy had failed.—John Eastman, Esq., of Buenos Ayres, states to Pre' fessor Holloway, in a letter dated llth September, 1850, that a native gentleman of that place hurt his instep some time ago► in consequence of which a wound soon formed, and gradually increased, until it spread from the foot to the knee. He was under the medical attendance of a native doctor for several months, `but his remedies had no good effest whatever; ha therefore deemed it advisable to have recourse to Holloway" Ointment and Pills, which have effected a perfect cure of his leg, and he now enjoys the best of health..—Sold by all Drug' gists, and at Professor Holloway's Estalslisliviont,ll44., Stran4r London. NEw COAL SEAM AT ORRELL.—The pErseverance of Messrs. W. H. Brancker has been rewarded by the die' covery of the'- Orrell five-feet seam," near Wigan, which they have long sought, despite the persuasions to desist which both friends and foes urged. The depth at which the prize has been won is 450 yards. BIRTH& or A BOX. On the 28th ult., at Stanmer, the Countess of Chichester. On the 29th ult., at the Philanthropic Farm School, Red.' hill, Surrey, the lady of the Rev. Sydney Turner. or A DAUGHTER. On the 30th ult., at Upper Hamilton-terrace, St. John'S. wood, the wife of R. E. Pownall, Esq. On the 80th ult., in Finsbury-square, the wife of David Laurie, Esq. did.RAIED. At Glasgow, on the Edmund Ronalds, Pro fessor of Chemistry, Queen's College, Galway, to Barbara' Christian, daughter of the late Hugh Tennant, Esq , of Glasgow. On the 28th ult., at Llandovery, Mr. D. J. Allen, of Port land• terrace, Regent's-park, to Jane Morgans, eldest sur viving daughter of the late Dr. Morgan., of Llandovery. DIED. At Dover, cn the 30th ult., Sarah, the beloved wife of Thomas Baldock, Commander, R N. On the 28th ult., is Highbury-park, Aaron Chapman,Esql late M.P. for the borough of Whitby, aged 80. On the 29th ult., John Scott, Esq., of lifelby, Shetland Islands, aged 46. On the 28th ult., the Rev. Henry J. Holma, of Paull Ho!me, Yorkshire, aged 57. On the 29th ult., at Upper Clapton, the Rev. A Wells. At Highgate, Kendal, Westmoreland, on the 25th ult., Christopher Warren, Esq., aged 75. On the 28th ult., at Orsett-terrace, Gloucester-gardens, Penelope, wife of the Rev. J. Eyre, aged 67. On the 27th ult., at Islington, Frances, second daughter of the late Captain Tresahar, R.N., aged 32. London : Printed and Published by MURDO YOUNG, of No. 112, Strand, Printer, at The Sun Office, No. 112. Strand, in the Precinct of the Sav, in the county of Middlesex,YFodziergion JA1111417 1,1 81, C of ti nett they Con Ito! rah] Poli corn to t for Ps — Po t out Jest 9)11 Esi for for Th, Obt Be Set Wa loi brc