The Sun. — London, England, 1853-03-02 00:00:00

Y. II ERSITY OF LONDON. lereby given, that on WEDNESDAY, 6th of April vill proceed to Elect Examiners'in the following Lim. Salaries. . £ Present ExaMiners. • ••.. • • • .150 T. B Burcham, Esq . , M.A. Ics and [Bev. Prot. Heaviside, M.A. thy 150 G. B. Jerrard, Esq:, B.A. al and i •-• r Rev. H. Alford, M.A. Philosophy j ' T. IL Bureham, Esq., A. 50 Prof. Graham, .M.& , Language 40 ,C. J. Delill4, Esq. • Luigi/age flO ( Rev. A. Walbaum. Textof . tment, ihe Rev. W. Drake, M.A. 4 - er, 50 (Bev. Fret. each, M.A. , Scrip- 4ieine ........ ' °f Me- 1 150 Alex. Tweedie,sq., M.D., F-R•S On e 1 1 1 1 Surgery..... ::: :: _l5O Joseph Hodgson, Esq. , F ,R.S. ' 1 Anatomy and Phy -1 150 Prof. Sharpey, M.D., F.R.S. at y iv s e lo ., l l o n gY ato a re n y fi- } 100 Prdf. Carpenter, M.D., F.R.S. Lidwifery and the ' • . • M.D... es of Women and 100 Edward Rigby, ESQ., .0 '' Infan ts ° ae in A laterla.ii It' •• d pharmacy .... e leaa}l . } 100 Vacant. . Examiners are eligible, and intend to offer themselves mst announce their names to the Registrar on or he• 'March. By order of the Senate. R. W. BOTHMIT, Registrar. ^t 'Rinse, March 2, 180. TYE EBRO CANALISATION COMPANY. th e The Shareholders in Engla,d are respectfully reminded that .ee mid Instalment of 4/. per share is now in course of payment, to a deduction of Six Months' Interest, at the rate of 4 p er • Annnum, upon the original deposit of 4/. per share. Inte be charged on any payments iu arrear after qst March By order of the Directors. 4, Ad • C. STEWART ? Secretary. Adam's Court, Old Broad-street, 28th Feb., 1853. EAST and WEST INDIA DOCK COMPANY.. Tho DIRECTORS hereby Give Notice, tha : t it is Intended th,ns the charges shall have been previously paid) to SELL, %Mb '1 next, such WINES, RUM, and other SPIRITS, as the .th of deposit, or depreciated quality, are not considered the charges ther , on, and that sundry parcels tor which Ive been issued will be included in such sale. all the Goods may be seen at this blouse: GEORGE COLLIN. Secretary. West India Dock House, '-square, March 1, 1863. -, PRELIMINARY PROSPECTUS. 'RE GREAT NEW SOUTH WALES RAIL WAY COMPANY. Provisionally Registered. To b e 11A,neorPorated by Royal Charter, or empowered by Act of Par , - went, or of the Colonial Legislature, with limited liability. 13itai uuu in 30,000 Shares of £2O each, with power to in crease the amount if required. Fr Deposit, £ 2 2s. per Share. 4, - r tn or near Newcastle to or near Maitland, and thence to or lla c ,:. 3a genhoe near the foot of the Rane, through or near 4 1 ;;,..- creek, Belford, Castle Forbes, D arlingt o n , Siagleton, and s'ele v.. rue aiqs Town district with power to make branches suitable to the local . SECRETARY.—CharIes Thomas, Esq. , cation. Allatralla demands railway T hat accommodation is beyond all . tion, the ri c h an d f er til e di s t r i c t o f the River Hunter, from its si s at and increasing traffic, wealth, and commercial importance, kin most in need of this facility, is equally undeniable. tlll - c. ompany, therefore, is intended to supply such requirement. twi n :4 projected in the year 1845, under favourable auspices, but fa er ''if to the temporary check that soon afterwa• ds occurred in com pahiTal Matters the promoters were advised to wait the revival of T il e confidence. • I'ol4 a ,. e More recent development of the resources of Australia, its crea s '''', c o'reries, and valuable coal and other mines, and the in tah„ '. , • 1 and rapidly increasing population and commercial impor tete of this di s tri c t i n p ar ti cu l ar ( po p u l ar ly t erme d th e gar d en spot Proc..% e° , 1011 3) abundantly testify that the time has now arrived for Ibia - roe' with this undertaking, and the Directors have accord trstri de termined to do so, it being obvious that the existing means of the „„,"re altogether inadequate to the present wants o: this part of T 1 7 1• ei gh e line of Railway is intended, therefore, to supply a " great t he 1 7aY" along the district of the River Hunter, for the transit of he re ' e xhaustible resources of its g old and coal fields, elds,as well as its " ' s icultural produce of corn, cattle, wool, &e., and also of eat t7lld . iro a mber e a n, gr and other articles of commerce, for which this line will .4 the market. • kerel uPer ficial glance at the map will be sufficient to show the corn meal advantages of the undertaking. effect Hoe will be about 100 miles (more or less) in length, and will Oes ~,..4 saving in distance of upwards of 100 miles along the circuit- T,,V of the River Hunter. tlis;;, linter's River. as is well known, forms the principal aiFicul tlis-eenalstrict of the colony of New South Wales ; and according to t he pe. s " Of 1841 contains upwards of one-fifth of the populat on of 11 sole colony, Port Philip district included. the e °, en gineering difficulties exist, and from the level character of alon ''. ll , ll trY, and the abundant supply of timber and other materials csa :„`"c line, it is believed that the expense per mile, on the Amer-- With ',.!_ t enl, Will not exceed 6 0001., a trifling sum in comparison 4 " L e enormous expense of an English railway. !el:T s , T i ng to o_pinions recently expressed by influential gentlemen i LON c " ed with the locality, at a meeting of the Australian Agricu - t eilw a , " VacY, holden at the London Tavern, upon the necessit y f o rt h e 1'i11,,,,J en niMUnication in this district, (for which see reports in l'ailwa: and Daily News of the 12th February, 1853,) the cost of a The would not exceed 1,5001. per mile. local w ut aversally acknowledged importance of this Railway ofto the tor s and full development of the abundant resources th th t°l.3 to " a ' '' we ll as to its more effective government, lead e Direc Seer et __"clleve that they will be enabled to obtain from her Majesty's_ inte r ,Y for the Colonies, in a matter of such great commercial b .'" - -..el i a ,". assurance of the support of Government. ighly s e CtOrs also feel con fi dent that the undertaking will prove The ni;7 4B fUl and remunerative to the shareholders. L aitl ed byl a n g e rnent will be vested in a board of directors in London w e ught f i. - .;,.' e l boards or agents if necessary). And it having been beef e d or able to appoint, for the most part,. practical men, con , ttlloeati a „ ile gnainted with the colony, the Directors propose after i• man y (di' to appoint from amongst the shareholde ' s or otherwise so ite aw.. _ ter parties as they may deem advisable to act as Directors, ~,, ,,,tO4 fntlY with themselves, taking Into their consideration the re , • Th e of shareh o ld ers . ta 'r capital at first is intended to be raised in 30,008 shares of 201. t t ,411 working, mineral, an d orname ntal properties and special into t " l ilts, as far as practicable, will be r es pected. : il APPlication for obtaining a charter of incorporation, or act of Par : ' &lent, limiting the responsibility of eac h s h are h o ld er, i s intended Zbe de ; a and also for obtaining an act of the colonial l eg i s l a t ure , ' ZfiloTising the execution of the necessary works, and for allowing M erest on all deposits and calls paid up. ii t :nould they ultimate l y fail in p rocuring a charter, or act, with b e fled liability, it is intended that a meeting or shareholders shall th_called, and that such of them as shall then, by letter addressed to 1 B ecretary, expre-s their desire to withdr aw from the undertak ig, shall be at libertto do so, and to receive back their deposits, "Cllnttil:eir proportion of the expenses incurred. Intended, in case of need, to apply for articled labourers from l e a, or other ports, at reasonable w a g es, and under the customary ""sed regulations. . I 110Z 411 0 will be made of not exceeding 21. per share, at intervals of ,;•ss than three months, or in . pursuance of the oharter or act. VB 4 . 'e Directors reserve the right from time to time to amend or Y thi s tir ii „ Prospectus, and to increase or decrease the proposed capital ts 0 : 01 , her of shares of the Company , or course or limit of th e line, if Tillocal circumstances or otherwise they ma y consider it desirable. kli i ! names of the directors and officers will shortly be an nounced, gip d la the meantime all communications and applications for sh ares Cail.' ?e r eceived by the Secretary, at the office of the solicitors, Messrs. Ar sa Ltt and Osgood, 24, Basinghall-street, London, where pla ns and ' e ctllses may be obtained. T 0 . , FOAM OF APPLICATION FOR MANES. Lue . Di rectors of the Great New South W ales Railway Cnmpany. Zati i 7'elnen,—i request you will allot me shares of 201. uer that may be allotted to me, I hereby agree to accept, and pay the W th e e ° o f 21 2s.share , and to execute when required the deeds Per Mpany. I ma, Gentlemen, your obedient servant , ..........•• •• „..• Adorers •••• •• •• •• •• •• Date •• Reference .... •• •• •• • • • ~ IY Q NS of the TIMES—not the "Daily Times" sort t ir the 1 4 If a, ti " Stpday T , lmes," but the black and white rain and s ts n f fr ee ,. niers, ' provo.ing the skater's wrath b ;ark Z i ng for every by broken are hauited in one to contemplate, unless theybrok.en shee o le 1; 0 " r nl. and comfortable attire, which, for these " times," _sh . should ~.rwaterproof. Their being at this season many counterfeits, it st ina Proper to describe the features of the genuine article. ° C" m Rile ) of first •rat e materials, combining firmness, strength, Zrre4 i erlor finish—it should be tut on principles which secure a .rot i the Wch cause the armets to fall in a graceful manner I ,iersen hi of the wearer— gilt should display workmanship w - -etbi t. ' ° i l . and such as only a thoroughly artistic establishment can teiSz t he Drss to measure or ready me, by . sTl l e d SON, potsesses all these qualitie on the presented most commasd - -(11 e Is, and is charged considerably lower price-, than at any it 44,0! e• Its variety affords the amplest choice for Gentlemen TO C.. ll es, for Sportsmen or Juveniles, on the same terms. Hats -Ds. Hosiery, Boots and Shoes, &c., of the best, most fashion °lii'gi;,(l s erviceable character, may be had at E. MOSES and ..stablishment or its Branches, for very small outlays. EMIGRATION. Y l i nllositions being practised by persons professing to befriend bi 'icte :tut; it becomes imperative that all parties intending to emi- PI nurebate all goods required at the well-known arid long kw? e ' s i - -iishment of E. MOSE!' and SON. Every article required n sPected previous to being bought, and being marked in pera"grp at a very !ow price, atords every opportunity o t f k n g t C'iite,s l nd eco,omical selection. A distinct dcpartmen to ladi,"nag and Ship sailing inioimation, with full lists of ' Outfits City nod gentlemen, may be had on application, or post free, D.. Part o the k 41;,j, - 'e — MOSES and SON regret having to guard the t th h a —unst imposition, having learned that the untradesman -like conect with eir -cii neent" n g has been ed resoqed to in Establishment many instances, and for N O Ceasons, they beg to state that they have "IfXxion WITH ANY °THEN, MUSS IN OA OUT OF LONDON, Logd" el eeDl their own Establishments, as follows : .° City Establishment, 154, 155, 156, and 157, Minories, 83, L endAidgate, opposite the Church, all communicat in g. s NVest-end Branch, 505,507, 508, New Oxford-street, 1,2, 14Vonrt-street, all communicating. theni,n (York hire ) Branch, 19 and 20, Bridge-street. keercl'z'e Branch. 86, 'Primate. 1 . % ,_41AV t Tailors, Clothiers, Hatters, Hosiers, Furriers, Boot and ' I. ; arid General Outfitters for Ladles and Gentlemen. it}, atp. „ ...T. —Should any article not give satisfaction, it will be Art i e lk mirh' e if desired, or, ifreferred, the monoy will be returned e sitation All goods are marked in plain figures, the lowest 4,1 Not • % It e -Ich ne abatemen can be made. :ays a....bl.tshments are closed from sunset Friday to sunset on 1-,„ new Znen business is resumed till 12 o'clock. tor - :Nt entitled " The World's Pharos," coinotraisif.gmteliac. ti lt . ssistant, full list of prices, and directions e . kiii c're ma ' . be had on application, or post-free, to any Part of 01 1 4 1 h . te.m. Almanac for tile year ending 1853 can be had gratis, l efl't "' Ill er Parle Francais. Qui 51 parla Italian°. "lent man Deutsch. Aqua se habla Utp o hist A4 RTANT MEDICAL AND SURGICAL WORKS, by M. Banners, 219, Regent-street, London. No I. o N r „eve., In cloth. pri ce s s . by p os t f ree , Is. 6d., lb „ & FALSE SPERMATORRH O A, the Viewt o the Correction of wide-spread Errors tim ehe rmi : to the Treatmeut and Cure of Sufferers from Debility of Bletem, or Sexual Hypochondriasis. ra held from the German of Dr. PICKFORD r• Flo r a stb-tout,.;,ors known to English readers by his frequent practl huutiona to German medical literature. This is the first a al t info tlto_tettd e „. Me us, that he has addressed himself to the nou-medi.. 1, 0 "v -et We trust this may not be the last, if he shall to' other equally flagrant evil which it may be in his or.onirrrect."—London Medical Gazette, May 30, 1851.. \li; in or in a former number that we should recur to this ~,,tll,,e n. er to exhibit its aim more clearly. The author lashes and Ae e 'LL .eerity the impostors who make a livelihood by preying • m w le joulity of the public. The tribe of Quiet Symathisers,' 1,1 b (1 fin c t Friends; are mercilessly exposed ; and if this book L e s ''t Of its waY into the hands of those who seffer from h is corn 44,ftv,d eh it treats, we are satisfied that many h whatu to tto ittip ort ` a 'a r h needless suffering of body and mind, and . s of H~pir4,eito„*.ua. though it is that which the quacks most prize— ~ent?kat •• • • This volume is well qualified to put an end to the up o „'" , ern of treating Spermatorrhcea, and to place the treat 'l3, t o c c o tnore rational and physiological basis. It is, therefore, Mualt good."—Medical Circular, June 16, 1852. No. 11. 8,0 Die s etoth, peke 3e. 6d., by post free, 45., bet, -Z-4, OF STRICTURE OF THE URETHRA, on Primal 'Ppare Safe Formscient, in even its most Inveterate —"`" Intractable In COAY, hen 31t he-e or the Royal Colleg UßTEN e of Surgeons of England. RlV3tory of l't his views he (Mr. Courtenay) has given Such ter °h►ch M r ' g reat . many cases successfully treated, as bad rPeeh ix r • SYThe adduced, and on which he had operated. v V wel Mi., and xviii. No. ix. had res , sted, for a •11 d u „,..ed Years, the treatment by dilitation, and was finally 1111o n i ..!,naltlY weeks. But cases xvill. and xim. appear, both tt eet o lu c adeP iani." ari t7, and complication of symptoms, of a more ag aeter than any detail e d by Mr. Syme, and yet th 3 ted by 14,41.4 cl 2 the Mr. Courtenay proved eminently successful." Treatrnan; flf caritt+nra_ W ofEsitherwood,L;3S, Patem E oster-row, , C WORKS.aIh To be lead 147, Fleet-street, Mann, 29, Cernhill. Price One Shilling each; by post, is 6,1. ENJOTMENT OF LIFE. "Health, Recreation, and Rational Use of Time." CouTENTs:—Early Rising—Spring and Summer Mornings—Ex cnrsions about the Environs of London—The Parks, Lanes, Mlle Forests, Fields, High-roads, and other pleasant places —Country Trips and Rambles—The Sea —London at Night—Evenings at Home Music— The Drama—On Eating, Drinking, Sleeping, Bathing, Air, gest, Ease, Occupation, &c., &c. 11. FRAGMENTS FROM THE FOUNTAINS. Two - Vols. To]. I. VISIT TO THE LAKES; SKETC II OF EDINBURGH, &c. Tol, 11. TIIE LAKES OF KILLARNEY ; REMINISCENCES OF 111. DUBLIN, lice. WHAT TO EAT, DRINK, AND ATOID, That three score years and ten oar course nay run.* A popular review of almost every foam (cause aid cure) of ner vously-debilitated health and enfeebled constitution that harasses the young, besets the man of pleasure, business or study, and em bitters old age; with tables aid ralesfer the diet and physical regu lation 01 evety-day life. IT. THE PASSIONS. " What passions hu rt the body—what improve, Trutits as refined as Athens ever heard." SUBJECT :—Life's pilgrimage, from infancy to old age. The ad vent of the passions. Chastity and Its infringement. The casualties oflicentiousness and dissipation, with illustrations, graphic, narra tive, and remediative. Advocacy of early marriages. T. TIIIII MARRIAGE STATE. To be or not to be, tbatis the question." PROGRAM!) :—Laws and obligations of nature, society, and reli gion regarding marriage, to be observed by either sex. Time and choice, on, both sides, as to age temperament, complexion. and figure. to secure healthy offspring, with the art of rearing them. Physical defecthecess and its removal. Sterility and its conversion. Cases, &c. BY R. J. COLVERWELL, M.D. (1841), M.R.C.S. (1827), L.SA. (1824), Twenty-live years Medical and Forensic Referee in them matters. Prize Is. each; by post, Is. 6d. To be bad of Sherwood, 23, Paternoster -row ; Carvallio, 147, Fleet-street; Mann, 39, Cornhill ; or of M. R. Culverwell, M.D., 10, Argyll-place, Regent .street, who may be consulted daily from Ten till Five_ end Seven till Nine. . „ ITNIVE Notice is her neat, the senate wi Departments:— Exarainershir One in ARTS.Cl assics.. • • Two in Mathematic :Natu ral PhilosoPli Tyr o in Logic, Mom g., Inte llectual Philos wle in Chemistry • Ono in the French L One inthe German L Two in the Ilebrew I the -Old Testamen Greek Text of the , Testament, and tore History • EtarrE. One in th ll e Practice c dicine • • • • O ne in Surgery. • O ne in AnatotnY and Biology • • °r n e Jrt Physiology rt ax . nun Parative Anat One it Mill %viler,' an' biseases of Romer Infant s • • •* One in Alaterla 3ludi, Pharmacy The present Exam, for re,election. C didate s m lore a t n he 3 Ith of ust Man Somerset Ilohac, i 1: lIE EBR The Sharohol • ice Second Instalmex :subject to a deduction Cent. per Amaannii u tel t Will be charged 4, Ad am ' s Court, 0 tA.ST and Tha (unless the chargeset, ;kthe II th Pnl n, dei in the length 'a "2 be w orth the charg Warrants Itave been i A. List of all the Gc Xast and West Ind litilliter-square, 3 Ng • 1M56.] , . ric IHE 140th Number of the 11 . YGEIST and - 1 MEDIQAL REFORMER, for MARCH, contains the follow ins —Semi-Jubilee .of, the Foundation , of the British College of Health, New Rosa, London—The Doctors and their "Relem Bill" —Obscene Medical Publications—Cures of Fistula. and other-Com plaints by Morison's Pills—Report of Mr. French, General Agent' for Baltimore, U.S.—Cure of Stone by Morison's Pills—Dr. Southwood Swath on the Blood, kc., &c.--Office, 262, Strand, and play be had of all the.agents foi the sale of Morison's Vegetable Universal Medicine throughout the country. Price Id., or 2d. by post, g. AITRENT'S CASINO, ARGYLL ROOMS.- Lessee, CHARLES E. LA.IIRENT,.OnsIaw-house, Fulham road. Open Every Evening. The Orchestra will perform, during the week, "The Thistle," " Shamrock," " Carillonneur." ant " Wind sor-castle" Waltzes, the "Champagne Galop," and "Marco Spada," "Le Cirque," and " Faridondaine" Quadrilles. Admission, Is. Doors open at Half•past Eight ; dancing to commence at Nine o'clock, and to terminate at Half-past Eleven. PATRON-II R. H. PRINCE ALERT. ROYAL POLYTECHNIC INSTITUTION. LAST WEEK of the OPTICAL and MUSICAL ILLUS TRATION of SHAESPERE'S "MIDSUMMER NIGHT'S DREAM," introducing the ORIGINAL MUSIC by Sir Henry Bishop, Morning and Evening.—LltCTUßES by J. H. Pepper. Esq., on the endless AMUSEMENTS of CHEMISTRY, d .to a Juvenile Audience; by Dr Bachhoffner, on the MECHA NICAL. PROPERTIES • t a JET of STEAM; by Mr. Crispe. on ERICSSON'S CALORIC ENGINE.—DISSOLVING VIEWS, including Day and Night Views of WILMER CASTLE, WILMER C UURC ii, Ste., &c. Admission, Is. ; Schools and Children under ten years of age, half-price. BRITISH COLLEGE OF HEALTH, New-road, London. MORISON'S PILLS. TO TILE EDITOR. Stit,—The duty paid to the English Government for stamps on Iforison's Pills amounts to 130,000/. This, perhaps, is the best a , swer to the false and interested reports circulated by the lower class of Doctors, to the prejudice of the above popular medicine, which has now stood the test of 25 years' experience. As we have often said before, Doctors live by disease, and of course any medicine that cures at a cheap rate will never answer their purpose. We are, Sir, yours, Ike., THE MEMBERS O OF F THE BRITISH HEALTH COLLEGE New-road, London, February, 1853. ALLsopp's PALE OR BITTER ALE.- Messrs. S. ALLSOPP and SONS beg to inform the TRADE that their celebrated ALES may be obtained in Casks of 18 Gallons and upwards; from the BREWERY, Burton-on-Trent; and from the undermentioned Branch Establishments : LONDON, at hi. King William-street, City; LIVERPOOL, at Cook-street; MANCHESTER, at Dude-place; DUDLEY, at the Burnt Tree ; GLASGOW, at 115, St. Vincent-street; DUBLIN, at Ulster Chambers, Dame-street; BIRMINGHAM, at Market-hall ; Messrs. ALLSOPP and SONS take the opportunity of announcing to PRIVATE FAMILIES that their ALES, so strongly recom mended by the medical profession, may be procured in DRAUGHT and [MILES GENUINE from all the most RESPECTABLE LICENSED VICTUALLERS, on "ALLSOPP'S PALE ALE" being specially asked for. When in bottle the genuineness of the label can be ascertained by its having " ALLSOPP and SONS" written across it. APPETITE AND DIGESTION IMPROVED. J EA .and PERRINS' WORCESTERSHIRE 111,1 SAUCE imparts the most exquisite relish to Steaks, Chops, and all Roast Meat Gravies, Fish, Game, Soup, Curries, and Salad, and by its tonic and invigorating properties enables the stomach to perfectly dige•t the food. The daily useof this aromatic and delicious Sauce is the boat safe guard to health. Sold by the proprietors. Lea and Perrins, 19, Fenchurch-street, London, and 68 Broad-street, Worcester; also by MeFsrs. Barclay and Sons. Messrs Crease and Blackwell, and other oilmen and mer chants, London ; and generally by the principal dealers in sauce. N.B.—To guard against imitations, see that the names of "LEA and PERRINS" are upon the label and patent cap of the bottle. .ARIES of delicate complexion, who suffer from ..1.41 exposure to cold winds and damp atmosphere, will find imme diate and soothing relief in the application of ROWL kNDS' KALY DOR. It allays all irritation and tenderness of the skin, and renders it soft, smooth, and pleasant; removes cutaneous disfigurements, freckles, and tan, and imparts a healthy and blooming appearance. Gentlemen, after shaving, will find it allay the irritability and smart inz pain, and render the skin smooth and pleasant. Its purifying and refreshing properties have obtained its selection by Royalty and the several Courts throughout Europe, together with the elite of the aristocracy. Price 4s. 6d. and Bs. 6d. per bottle. ROWLAND'S MACASSAR OIL is a delightfully fragrant and transpareit preparation for the Hair, and as an invigorator and purifier beyond all precedent. Weakness, premature greyness, and tendency to fall off, are entirely prevented by its regular application. ROWLAND'S ODONTO, or PEARL DENTIFRIFICE, preserves and beautifies the Teeth, strengthens the Gums, and renders the Breath sweet and pure. Sold by A. Rowland and Son, 20, Hatton-gardens, London ; and by Chemists and Perthmers. NO ACT OF PARLIAMENT REQUIRED TO SETTLB THE BOTTLED BEER QUESTION. - U1 ABLE ,BROTHERS and CO. beg to inform 4 the Public that they have made arrangements to Sell Bass's or Ailsopp's PALE ALE, and other Pale Ales of the first quality, Genuine DUBLIN STOUT, in Bottles manufactured expressly for them, containing the full IMPERIAL QUART and PINT MEA SURE, at the following prices : Bass's or Allsopp's best Pale Ales, at per dozen im- s. d. perial quarts .. . s 0 • • • .. Ditto ' ditto pints 4 6 Genuine Dublin Stout, warranted of' the first quality— Per Dozen imperial quarts .. 7 0 Ditto ditto pints .. .. 4 0 Earle Brothers and Co guarantee their Ales and Stout to be of the finest quality, and earnestly invite the Public to avail themselves of the great saving they will make by honouring this firm with their patronage. Earle Brothers and Co. call the attention of the Public to the im portant fact, thet they are offerin'i Three Gallons, that is,One Dozen and a Half of the present s miscalled Quarts and Pints, for a i,ower Price then the Public is now generally paying for Two Gallons, or One Dozen of precisely the same 'article, identical in quality, and brewed by the same eminent firms. The advantage to the Public is one-third more for the same price. The Public has loudly complained of the short measure it has been the practice of the dealers in Bottled Beer to give. Earle Brothers and Co. offer the Public a complete remedy, and respectfully beg the Public to avail themselves of it. TERMS, CASH. a. d. Bottles charged per dozen, quarts .. •• .. 3 0 Ditto ditto pints • • .. 2 6 Full credit given for the bottles when returned. EARLE BROTHERS and CO., Wine and Beer Merchants. 4, DUNCANNON-STREET, TRAFALGAR-SQUARE, LONDON. MEDICAL ADVICE ON THE SECRET lIITIRMITIES OF YOUTH AND MATURITY. DR. SAMUEL LA'MERT, 87, BEDFORD-SQUARE, LONDON, -Doctor of Medicine, and Matricliated Member of the University of Edinburgh, onorary Member of the London Hospital Medical Society, Lice H ntiata of Apothecaries' Hall, London, &e., &c. TVN AY be consulted, personally, or by letter, on V k. the various disorders of the nervous and generative system, resulting from juvenile irregularities and excesses, which have pro duced more misery in youth, degradation in manhood, and prema ture decay at all stages of life, than perhaps any other class of dis eases known to modern pathologists. Long and practical experience in the treatment of these diseases has proved that there are in exist ence secret causes of self -acquired miseries and disappointed hopes in existence, traceable to certain pernicious habits, to which Nervous Debility; various forms of Insanity, Unhappy and Unfruitful Marri- T tency Local and Constitutional Wea kn es s, and their ages, ampo endless modifications owe their almost entire origin. It is absolutely necessary that all men should know that there are principles of personal management which cannot be violated without incurring grievous penslties, and when wisdom and regret succeed the heyday of inconsiderate self-indulgence, bow these penalties may be mitigated, how the sting of their bitterness may be removed, and how the evil and anycon-equnces may be avoided, and above all. hat there is scarcely degree of physical infirmity or functional derangement to which the timely aid of science cannot apply a cure. DOCTOR LA'MERT has for a long series of years been engaged in an extensive practice in the treatment of these delicate com plaints, and is the only legally qualified l'hysician who, regardless of the taunts and envy of the hypocritical and mock-modest, has had the confidence, through the medium of the public press, to direct attention to these enormous evils, from which no grade of society is tree. In select , ng thi+ department of practice, he has Nen amply ray , arded by the great success that hqs atterded his efforts in the treatment of these cases, which are too generally confided to the care of unqualified and ignorant empirlcs, who, with their pirated publications, assumed foreign names and titles, and pretended virtuewho s of their patent nostrums, have inflicted seriou s injury on those have been induced to place faith in their pretensions. At home for consultation daily from Eleven till Two, and from Six till Eight. All letters mast contain the fee of H., and advice and medicines can he forwarded to any initials or address. It is desirahle that patients wishing to consult Dr. LA'MERT should first obtain a copy of his work en SELF-PRESERVATION.' A. Medical Treatise on the Philosophy of Marriage, and Nervous an d G enera tive Debility, illustrated by fifty coloured engravings, and des cribing in detail the various disorders resulting from secret habits and excesses. The perusal of this treatise will assist in the correct description of their cases, and may be had, price 2s 6d, In English, French, Spanish, Dutch, Italian, or German, of Messrs. Piper Brothers and Co., 23, Paternoster-row; Hannay, 63, Oxford-street ; Mann, 89, Cornhill ; Storie, Titehborne-street, Haymarket; or free pos . for forty-two stamps, to any address from the Author's resi dence, 87, BEDFORD-SQUARE, LONDON. %~~ ~-~ C V • f , I r rt , y r d r r o r," e ; VA r r I" CT: T'/ ,r'*- , ce , I A, k $ _ . • • • • , • r, * i / \,* Vl's , . •.1 t 4 . °S. ';,4 't - 770 ,„„k ,e• • - .mop • •%, A I '•:•> t k 4:4 011 '`e f/A • • Z . V4 Ti • , • '\,/. • -7- Diy,A7 .E • . - . 4 ,;(4) ' ' • - ()I T - /7 2_ made material deductions from the statement of the honourable gentleman, I shall now make a few remarks on his sanguine expectations with respect to the enor mous amount of landed property that may be brought under the operation of the law by the change which he proposes should take place. (Hear, hear.) I did not precisely catch the actual figures he stated, but I thought his calculation was that several millions were to proceed from this proposed taxation of landed property. But the honourable gentleman has made a most serious omis sion, because it is not true that nothing whatever is paid by landed property to the legacy and probate duty. (Hear, hear.) Annuities and all sums of money charged upon land pay legacy duty ; all lands directed to be sold for .the purpose of dividing the proceeds pay legacy duty; and an eminent solicitor, Mr. Baxter, gave in evidence before a committee of the House of Lords, that out of ten wills disposing of unsettled landed property, nine directed the estates to be sold and the proceeds to. be divided. (Hear, hear.) Mr. WILLIAMS—That was in a particular district in Yorkshire. (Cries of order, order.) The CHANCELLOR of the EXCHEQUER--I am going through the deductions one by one. And this gentleman gave it as his opinion that this quantity of land was liable to be sold, and to pay the legacy duty. (Hear, hear.) I have had an opportunity of seeing Mr. Trevor, an intelligent witness who gave evidence before the committee of the House of Lords, and I asked him the proportion -he now forms of the legacy duty that is paid by real property under the provisions of the act of 1805, and he computes it as seven-sixteenth s of the whole amount. (Hear, hear.) Your machinery does not enable you to state with perfect precision the real amount paid by real property, but a good judge tells us that it amounts to seven-sixteenths of the whole. (Hear, hear.) Though it is true that a great deal of real property escapes the legacy duty, yet this is also unquestionably true, that if you had the power to levy your legacy duty uniformly and equally over the whole property of the country, and if you succeeded in levying that legacy duty over the whole of that property, I doubt very much if you would get so good a proportion as seven sixteenths out of the land. (Hear, hear.) I think you might get more than nine-sixteenths out of personal property, and less than seven-sixteenths out of landed property. (Hear, hear.) But another important deduc tion is to be ade from the statement which the hon. gentleman has made to the house. The supposition in that the great bulk of landed property escapes altogether the operation of this duty, but those who discuss the question appear to forget the subsisting mortgages upon the land. (Hear, hear, hear.) Now, what proportion of the land of the country is under mortgage ? I believe I should be estimating moderately if I said the land of the country was charged with mortgages to the extent of a fourth part of its value. (Hear, hear.) It may be more, but I assume it is one-fourth, so that the bene ficial interest to that extent pays probate and legacy duty. (Hear, hear.) Now the hon. gentleman could not intend to say that if this new system which he pro. poses were established the parties should pay the tax twice over. (Hear, hear.) Suppose there is an owner of landed property which is valued at 22,0001., and the income from which is 7001. a year ; suppose also there is a mortgage for 7,0001. charged on that land on account of which the owner pays 4001. yearly ; surely the hon. gentleman does not intend to say that the owner' of that land is to pay the probate and legacy duty on the 7001. a year, and on the 4001. a year too. (Hear, hear.) To come, therefore, to a true judgment in the case, you must deduct from the whole mass of the landed property of this country the portion of it that pays probate and legacy duty in the shape of interest upon mortgages. (Hear, hear.) Thus far I have only spoken of the,deductions that ought to be made from the statement of the hon. gentleman ; further I will go on to say, that it is one of those subjects th a t canno t b e viewed as an isolated question—we must take into view , many other circumstances and provisions with respect to the landed property of the country. The hon. gentle man spoke of the stamp on conveyances. No doubt' was the policy of the Legislature comparatively to burden the transfer of land, and to faellitate the descent of land—on the other hand, to burden the descent of personal property, and to make the transfer of personal property easy. The statement has been often made, and the hon. gentleman impugns it by stating that the same stamp duty is levied upon the transfer of railway shares that is levied upon the transfer of a piece of land. That is true, but he should recollect that there is between 70,000,0001. and 80,000,0001. of property— no small portion of personal property, namely, the funded property of this country—that pays nothing at all upon transfer, and when settled to a considerable degree pays nothing on descent. (Hear, hear.) Although you may choose by your system of stamp duties to fix the same rates for landed and personal pro perty, it will happen that your personal property will go scot-free as to transfer where the landed property must pay the stamp on transfer. (Hear.) The reason is that the great bulk of personal property is capable of passing by delivery, and being so capable it requires no legal transfer ; it has no legal transfer, and the stamp duty is not paid. It is quite true it is paid upon railway shares, and on some limited description of personal property • but as to the vast proportion of the transfers of re al property they are subject to no tax whatever but the re ceipt stamps ; and. I believe it is but too true that that that trifling amount is in many instances not paid at all. (Hear.) The sum of 10s. is enough to cover the transfer of a million of money, and the fact is that the great bulk pays nothing or .next to nothing upon transfinls. (Hear.) That the tax upon conveyances is a compensation for legacy and probate duty is not entirely to be put out of view, and when you are adjusting a system of taxation for real property and personality, you must not forget the facility of transfers which personality so entirely en joys, and that, although you may enact that an equal rate is to be paid upon it, yet, in practical operation, the great bulk of it esca p e s f rom th e p a y ment o f t h e tax. You cannot put that out of view in considering what justice demands in dealing with the tax a ti on on rea l pro perty! (Hear hear.) lam the last p erson t o c l a i m any favour for real property—but it should not be subject to unequal taxation ; and the amo un t s h ou ld b e est i mated not by any one duty, but by the operation of your gene ral fiscal system, and it is utterly i m p oss ibl e to exc l ude from the view of that general fiscal system of local taxa tion. You cannot forget that in England alone 10,000,0001. a-year is levied off real property, about which personality knows no - thing at all. A s ir. WILLIAMS—Houses are charged. The CHANCELLOR of the EXCHEQUER—It is the realty that pays, Houses may be real property as well as land. [PRICE 5D . ! hon. gentleman would do what he could t o remove the ' inequality which at present existed between real and i personal property. The legacy and probate duties now produced about 2,300,000/., whereas, if they were ex tended to all kinds of property, they would produce be tween eight and nine millions. When Sir R. Peel intro duced the income tax a second time, he said that this would enable him to make a vast reduction in the taxes which affected the raw material of mannfaetures and the food of the poorer classes. And the effect of the imposition of the income tax had been that taxes to the amount of 13 millions had been repealed or reduced. It was, therefore, hardly possible to form an idea of the reduc tion of taxation which might be made if these duties were extended to real property. The division on this resolution would test the value of the Reform Act. The majority of the Parliament which in 1796 imposed the duty on personal, and rejected that on real property, wassail to have been returned by 180 peers and great landed proprietors. Now, since the Reform Bill, that house was said to be composed of the representatives of the people ; and he repeated that the division upon this motion would enable the people to judge how far this was the case, and how much 'they had gained by that measure. .He trusted it would show that they had at any rate gained a majority of that house against the longer continuance of this manifest and palpable injus tice: The hon. member concluded by moving " That in the opinion of this house, real property should be made to pay the same probate and legacy duties as are now payable on personal property." . The SPEAKER said that he had at a former part of the evening stated that his secretary had received notice from the agents of Mr. Callaghan, the petitioner against the return for the borough of Carlow, stating his inten tion to abandon that petition. He found, however. that his secretary had made a mistake in copying the letter of the agents, and that it had in reality reference to the withdrawal of the petition against the return for Lime rick, and not to that against the return for Cork. The house had, upon the statement which he had formerly made, ordered the order for the reference to the petition against the Carlow return to be discharged. As, however, the house could take no step in a matter of this kind ex cept in accordance with the statute, it followed that as there was no withdrawal of the petition against the Car low return, the order which they had made upon the supposition that there was, was null and void. It was now necessary that he should read the notice of the agents with respect to the withdrawal of the petition against the return for Limerick, and that the house should then order the discharge of the former order, re ferring it to the general committee on election petitions. This having been done, The CHANCELLOR of the FINCHEQUER rose and said—The office which I hold would naturally inspire me with every prejudice in favour of the motion of the hon. gentleman who has just resumed his seat. He does not propose, as is too often the case, to deprive the chequer of the funds which belong to it, and for which it has ample employment. But he proposes to enlarge its funds, by imposing certain taxes not now universally applicable to the different kinds of property, upon a certain class to which they do not at present ex tend. Notwithstanding this, it is my duty to object to the motion which the honourable gentleman has made. And first of all, with all respect to him, and while granting the evident sincerity of his intention, and the perfect fairness of th e manner i n w hi c h he has stated the case, I cannot help pointing out to the house that there is much inconvenience and something like—l will not say evasion—but escaping from the rules of the house, in discussions of this nature. The effect of a re solution of the nature of that moved by the hon. gentle man, is neither mo re nor l ess th an t o ca ll on the House of Commons to depart from the work of legislation and practical business, and to content itself with the expres sion of abstract opinions. Supposing the house were to adopt the resolution of the hon. gentleman, the question of the probate and legacy duty would stand precisely where it did before. The hon. gentleman knows that there are plenty of instances of resolution of this kind being adopted by the house, commonly with the same want of forethought ; and which, notwithstanding that they related to measures of great importance, have.taken no effect whatever. Now, these resolutions are not merely of a neutral or negative character, but they do positive evil ; because they tend to delude the country, and to make it suppose that we are doing 'the public business, when we are in reality doihg no such thing, but merely expressing abstract opinions that do xibt affect that which should be done. The proper , place to have proposed this resolution would have been in a committee of ways and means. The hon, member brought itlpivara in the month of Deceibber last, when the budget of the late 2arnment was proposed, and he was then perfectly in. ; but at present he calls on us merely g,r the ex pression of all abstract opinion ; and though I do not in tend to take advantage of that objection to escape in any degree the discussion of the case, yet I do not enter on it without a protest at least to this extent, and without en Mil WlLLlAMS—Railways. The CHANCELLOR of the EXCHEQUER--I al ways looked upon the case of railways, in respect to the rates 'they pay, as one worthy of consideration ; and I agree' with thehon. gentl eman en ti re l y, that railways and the unfortunate owners of tithes are very unfairly treated. (Hem.) In the consideration of your fiscal system you cannot put out of - view the fact that in England something like 10,000,0001., and in the whole United Kingdom 12,000,0001. or 13,000,0001., are levied off real Property for the purposes of local taxation, about which personal property knows nothing whatever. (Hear, hear.) That is not the principle of your law ; according to the principle of your law, personal property is just as much subject to those local charges as real property. (Hear, hear.) I do not, however, wish to see personal property subject to those charges. It would lead to confusion, tyranny, and a multitude of evils, if you attempted to subject personalty to these charges ; but r do not doubt that if plans of reform are driven to an extreme extent you may bring that personal property within the scope of local taxation. (Hear, hear.) In nt ia t 4 prreescui o lt o n f i s n t e e a a d c . h o fi item e :f v o t a u x r a i n ti g o n t , o w r e e a s c h h o u m d ltohoekmoa taxation as a whole, and endeavour to establish fairness in its operation. (Hear, hear.) The time will come for the discussion of the income tax, and at present I am itpr a e n ma t n t e u t re g ly e , in b g ut te l ep w e is ak h to ef t ad he ve in rt . t n e ot a gn e lin n g gle to p pe o in e t n I come'tax at this moment in so far as it falls upon skill and 14bour, but I am only going to look at it in so fax as it falls upon property, and upon property, too, which is the subject likewise of legacy and probate duty. (Hear, hear.) Confining my view to that subject, I say boldly you cannot defend the present incidence of the income tax upon real property. (Hear, hear.) Th e in terest arising from money in the funds and the interest payable on mortgages pay the income tax according to the income actually received ; but real property pays the income tax, not according to what is received, but it pays the income tax on repairs, it pays the income tax ou arrears, it pays the income tax on vacant farms and in half-a-dozen other cas es w h ere no income is re ceived. ethheonß. Mr. WILLIAMS--Then amend it. • The CHANCELLOR will l Ef b A e s N o C g E ra L te L fu O l ß to of th X e e n li tl Eg a il n ! It r sh N all ma be, if he will produce a good and practical plan amend it. (Hear, hear.) The melanchol to driven to is, that we must perfore y conclusion I. am s e make up our min . in many cases to put up v? with - i inequalities, and be satis fied that, on the whole, the ends of justice are attained if those inequalities are found to balance one another. (Hear, hear.) I think these are all most important facts that bear upon this discussion, and without taking them into view you cannot arrive at a fair estimate of the question. Therefore; to look at some isolated question —to look at the operation of the law with regard to one description of prowithout considering the opera perty, . . ti 't is I will not say opera tions of other systems of taxation upon i , a repreh ens ib le practice, but it is a practice that requires considered in reference to he corrected and qualified, and corTi a general conclu sion other topics, if we are to arrive , (Hear, hear.) sion that will be a safe guide in practice. one particular duty With respect to the mode in which e against it. The is fixed, I think there is a strong present system requires amendment an gement of the scale of duty. (Hear, hear.) Why in consequence of the capricious and absurd err are we to stop when we have reached one million o f money, as ff there were no a fund stopping at that in this country except that scale should such thing nothing else b e done, amount ? And if is clear that an immense amount of It I be re -adjusted. person should es duty which, according to the presen t law, not escape, a l property "cap the operation and especially through deeds of gift of the present law is most - hear.) There has been an enor -sflctoiy. (Hear, unsati , of the personal propertythis country, us i n crease in larger. entire moos duty does not grow The b u t the legacy . paid legacy duty for a series of years is a mount that has . . amo 0/ and there is very little doubt that if about 45,000,00 ~ ofthe law,• not alter the principle you did n instead 45 000 000/ persona l property alone, o f , , ~ out of which seven-sixteenths is derived from real property, you should get something very near to double that amount. (Hear, hear.) The hon. gentleman has ad verted to the case of the poor man ; he says his property pays the full probate duty, and I agree that it does, and that it is a great hardship. The wealthy man, who has legal assistance, is enabled to avail himself of the means of escaping the burdens of the law, but the man who leaves 301. or 401. has no such means. The scale is so constructed that it falls upon him with a disproportionate LONDON, WEDN IMPERIAL PARLIAMENT. HOUSE O 1 LORDS—{YESTERDAY.) . The LORD 'CHANCELLOR took his heat on the woolsack at ve o'crock. Lord BROUGHAM presented a petition from a place in Glamorganshire praying for the Extension of County . Courts ; also, petitions from the Portsmouth and Nor wood Literary Institutions, praying for the distribution of Parliamentary papers. , The Duke of ARGYLL presented several petitions froM different places in Scotland; against the Maynooth grant. In answer to the Bishop of MANCHESTAR, The Duke of NEWCASTLE said that it was not the intention of her Majesty's Government to make any alterationi n the system by which convicts were now sent to Bermuda and Gibraltar. He was happy, however, to inform the right rev. prelate that the convicts at those places would be rapidly placed on the same footing as those who were confined in prisons. New prisons were being built for their reception, which were lighted and ventilated on the new system, and where they would be under better supervision than in the hulks. In answer to Lord CAMPBELL, The Duke of NEWCASTLE said. that it was not at present convenient to say what were the intentions of her Majesty's Government with reference to the aboli tion of transportation as a secondary punishment, be cause there must be a great alteration in the system of secondary punishments and the prison accommodation before the Government could come to a final opinion on the subject. It was his own conviction, however, that before long it would be necessary, for the good of our colonies, tplbring the punishment of transportation to a °lose. - Lord CAMPBELL said he hoped that transporta tion would not be abolished, because, as a judge, he believed that if he sentenced a man to imprisonment for life it would not produce the same effect as if he sen tenced him to transportation for life. After a few words from the Earl of HABBOWBY, Lord MONTEAGLE said that if the question of transportation would be discussed he hoped it would be in the shape of a bill, and he hoped that they would not only consider the abolition of transportation, but also the means of supplying its place, in order that we might not increase the social evil which we sought to remedy. After a few words from Lord BROUGHAM and Lord WHARNCLIFFE, The subject then dropped. The Law of Evidence (Scotland) Bill was read a third time, and passed. The Bail in Error Bill passed through committee. RAILWAY ACCIDENTS. The Earl of MALMESBURY then rose to move for certain returns respecting railway accidents ,that had occurred during the year 1852, and said he wished to take the opportunity of drawing the attention of their lordships and of her Majesty's Government to this sub ject, which had lately created considerable interest in the public mind. A strong feeling existed, in which he par ticipated, that these accidents had lately considerably increased, and were still increasing. He believed that during the last year a greater number of railway acci dentshad occurred, and that more lives had been sacri ficed in consequence of those accidents, than: at any former period. Scarcely a week had passed in which the public prints had not contained some lamentable ac count of mutilation or death. A strong impression existed in the public mind that the manner in which railways were managed was extremely dangerous to pas sengers, and that sufficient endeavours were not made to prevent the occurrence of accidents ; and it was con sidered desirable that a third power should be interposed between the railway companies and the public, to pro tect on the one hand capital and industry as it ought to be protected in a commercial country, and on the other hand to protect the lives of her Majesty's subjeota from such injuries as might with due precaution be guarded against. Travellers were not now on the same footing as they were sixty years ago. Formerly, persons tra velling from Edinburgh to London took the precaution of making their wills, the journey occupying something like a fortnight. But things were now altogether changed, and from the slowest point of travelling we had arrived at the most rapid, and persons now starting on a railway journey thought it necessary to, insure their lives. There was something ridiculously tragical in the appearance of many of the railway offices by the side of the- time bills were to be seen notices posted, with the most ingenious candour on the part of the directors—notices in the most seductive terms, advising the traveller to insure his life, showing him that it was his duty to do so, in justice to his wife and children ; and many persons were induced to do so under the im pression that they might never see their friends again, and that if their friends should happen to see them they might not be able to recognise them in a shapeless mass. To show the extent to which insurances of this kind were incurred he was informed by credible witnesses that the railway insurance companies had received some thing like soven per cent, as a dividend. The public were clearly at the mercy of the railway companies. Formerly the coach proprietor and the innkeeper stood hat in hand before the public, but now the public were obliged to stand hat in hand before railway directors. The subject of railway travelling was one which ought to engage the attention of the Government, and some effort ought to be made to tranquillise the public mind. Some time ago he was requested to make a representa tion to the directors. They confessed the annoyance ; acknowledged that there could be no reason for having only three trains to London and four down trains ; they also admitted the cruelty of detaining these poor people at Southampton, and the injustice of having taken away the day communication by post, but promised that the matter would be remedied in March. Sic volo, sic jubeo. The station-masters admitted that the evil arose from nothing but the want of a little management. He urged on the Government the necessity of considering whether they could not apply some remedy without infringing on the rights of the companies or the rights of property; and felt quite certain they could not do a more popular thing than to institute an investigation into those evils of which the public had so much right to complain. (Hear, hear.) Lord VIVIAN wished to ask whether the Govern ment could not interfere and stop the traffic on a line in the event of its being in a dangerous condition ? • Lord STANLEY (of Alderley) said that after a line was once opened the Government possessed no power to interfere with it or stop the traffic. The Board of Trade was empowered by act of Parliament to send down in spectors to examine the line, whose duty it was to cer tify whether the line was in a fit state to be opened and could be safely worked, and until such certificate was given no line could be opened. With respect to the subject which had been brought under consideration by the noble earl, he thought there was none more deserving of their lordships' attention. The returns were then ordered. Lord MONTEAGLE gave notice of his intention, on Friday next, to present a petition from Bombay, on the subject of the renewal of the East India Company' charter. Their lordships then adjourned. HOUSE OF COMMONS—{YESTERDAY.) The SPEAKER took the chair at a few minutes to four o'clock. PRIVATE BUSINESS. The following bills were read a second time, and ordered to be committed :—Manchester and Salford Education ; City of Dublin Steam-Packet Company ; Lands Improvement Company. WEST LONDON WATERWORKS BILL. On the motion for the second reading of this bill, Mr. BARROW moved that the bill be read a second time this day six months. Sir J. SHELLEY suggested that the bill should be referred to a select committee, as the subject as to the s upply of water to the metropolis involved details which could not be inquired into satisfactorily by the house. Lord SEYMOUR opposed the suggestion of the hon. baronet, on the ground that the whole subject had al ready been investigated by a ,committee of the house. He thought it would be most unfair to sanction a competing scheme like the present, after the settle ment which was come to in the last Parliament respect ing existing water companies, and which imposed on those compani es ver y heavy conditions, for the purpose an improved supply of water. If the pre companies did not fulfil their engage msoef enn o t b t s t v: ai at n t i e n er g better course would be, instead of sanc tioning opposing schemes, to deprive them of their powers, and place the supply of water under the control of a municipal body. He should vote against the second reading. • Sir B. HALL supported the bill. After some discussion, in which Mr. Bouverie, Lord J. Manners, Sir J. Wahnsley, and others, took part, the house divided, when there appeared — For the second reading , .................. 99 Against it, .... . ............................... 93 Majority, ........................... 6 The bill was then read a second time, and ordered to be committed. CAMBRIDGE ELECTION. Mr. V. SMITH appeared at the bar, and reported that the committee appointed to inquire into the peti tion against the return for Cambridge had come to the resolution that Kenneth Macaulay and John Henry Astell, Esqrs., were not duly elected .for that borough, and that the last election was a void election ; also that they were both guilty, by their agents, of bribery at the last election. [The resolution come to was given in detail in The "Sun of yesterday.] On the motion of the hon. member, it was agreed that the evidence taken before the committee should be laid on the table of the house. The HON. MEMBER also gave notice that to-morrow he would move that the evidence be printed, and that no writ be issued for Cambridge until the 11th of April. PETITIONS. Sir R. H. INGLIS presented petitions from York shire, Kent, and other counties, against the admission of Jews into Parliament. Mr. MASTERMAN presented a petition from an Assurance Company, complaining of the tax on an nuities. Mr. R. PALMER presented several petitions from ]SDAY EVENING, MARCH 2, 1853. the, East Riding of Yorkshire, against the admission of Jews into Parliament. Mr. W. WILLIAMS presented a petitionfrom Surrey, in favour of the separation of Church and State. IVlr. MULLINGS presented a petition from a body of London solicitors against the Examiners of Chancery Bill. in a bill in the House of'Lords to suspend its operation, in order, as he said, "That their lordships might have an ppportunity of preventing that injustice which must ensile if one sort of property was to be taxed and land wai not." This bill was rejected, and he entered a pro test in the Lords' journal, condemning in strong terms the injustice of taxing personal property and wholly to exempt real property. In 1804, 1805, and 1815 acts were passed to extend the area of these taxes, and from ISIIS they had continued the same to the present time. In the act of 1805, legacies left by will, chargeable on land, and also the proceeds of sales of land directed by will to be sold, were both made subject to the legacy ointy, but not to probate duty. The following were some of the partial and unjust provisions of the acts im posing these taxes :—Leases on hand for a term of years including outlay for improvements, must be valued, and both probate and legacy duty paid on the full valuation, whi t le leases of land for lives, and the land itself, pay nothing. Houses built on building leases pay both duties on their full value, but the ground landlords pay no duty, neither are those taxes paid on the value of the same houses when they fall into the landlords hands after .the expiration of the leases. Houses built by landlords on their own land are exempted from paying both of these taxes. Lands sold on a lease of one thou sand years for a peppercorn rent, although as good as freeholds, pay both duties on the full value. This is ac couißted for by the estates of the aristocracy not being held by this tenure. If a landed estate is left to a perrn which is charged with mortgage or other debt, and along with it funded or any other personal property, he can apply the latter to pay the debts on the landed estate without paying upon it either of the duties ; the value Of a farmer's lease, including outlay on improve ments, of his stock, crops, implements of husbandry, furniture, and even wearing apparel, must pay both probate and legacy duty, while the owner of the land pays nothing. Probate duty must be paid on the full value of an insolvent estate, and the whole amount is not returned. Property left by a husband to a wife, or a wife to a husband, pays neither of the duties. Per sonal property of every kind of the value of 201. and up wards pays both duties. Numerous means were re sorted to of evading the probate and legacy duties, and the practice was carried to a vast extent. For instance, persons possessing large landed property saved large sums of money for their younger children, which to avoid these duties they gave to them in their life time. The late Lord Stowell, the judge of the Ad miralty Court and Consistory Court of the Bishop of London, where wills are proved, in order to save pay ing these duties under his will, transferred large sums in the public funds to his son, whom he required to ,give him (Lord Stowell) a power of attorney to receive the dividends, which he did during his lifetime ; the son died a short time before him, and a Chancery suit was instituted to ascertain to which of the two the property belonged, so that the learned judge was after all taken in. Property given by deed of gift was, after death or by deed of' settlement, exempted from the duties. In the case of funded or other property registered in joint names, the survivor took possession of the whole with out paying any duty. Mr. Porter in his work "The Progress of the Nation" stated that less than three- ' tenths of heads of families who die annually leave pro perty subjected to these duties. The probate duty, like our whole system of taxation, threw its heaviest burden • on the poorest classes. A legacy of 201. paid 24 per cent. probate duty, but the duty was reduced in amount as the value of the bequest rose. It was 14 per cent. on 1,0001., and would be only I per cent, on 1,000,000/. ; abova that amount no duty was charged. On letters of administration taken out when there was no will, the probate duty was 50 per cent. more. As a proof of its pressure on the poorer classes, he might mention that in 1848 there were 26,463 letters of administration and wills proved, the value of the property left by 17,602 persons being from 201. to 2501. The aristocracy and landowners justified their exemption from paying those taxes, on the pretence that the conveyance of land sold was excluisivlly burdened with heavy stamp duties. But in fact the conveyance of land sold paid precisely the same stamp duty as the conveyance or transfer of shares or stock sold in railways, canals, docks, joint stock banks, insurance companies, gas works, mining companies, harbours, water companies, and all other joint-stock companies, and the bonds of corporations, except the stocks of the Banks of England and Ireland, and'of the East India Company, which paid only 30s. for the transfer of all amounts, however large or small. All the shares he had enumerated, except the last, paid the duties of from 21 to 11 per cent. on probates, and from Ito 10 per cent. on legacies. Mr. Porter, who for many years was head of the statistical department of the Board of Trade, and who was afterwards pronloted to the secretaryship of that board, said work, " The Progress of the jsTAtion" :—" The FA* and legacy duties are accompanAlipby the advantait4-hick generally attends direct taxation, that a much larger part of their produce than taxes indirectly collected finds its way into the public treasury ; they are also free from the evil effects commonly ascribed to direct taxation Mr. SMYTH presented a petition from the letter• carriers of York; praying for the redress of their griev , antes. Mr. SCHOLEFIELD presented a petition in favour o the London University returning members to Parlia ment. Mr. MILES presented a petition from Cumberland against the admission of Jews int* Parliament ; also a petition against the grant to Maynooth. Mr. T. DUNCOMBE presented a petition from the letter-carriers of Bridgnorth, complaining of the order of the Postmaster-General abolishing Christmas bo:zes.' Mr. HUME presented a petition from Montrose in favour of the extention of the county court system to Scotland ; also a petition against the taxes on know ledge.. Mr. BRIGHT presented a petition from Birmingham in favour of an ocean penny postage. PILOTAGE. Viscount GODERICII wished to ask the President of the Board of Trade whether he was able to give an as surance that he would bring, forward the measure relating to pilotage, of which he had given notice, on Monday next ? Mr. CARDWELL said he had consulted with his noble friend the member for the City of London, and he had no doubt that he should be able to make his state ion. right ment on Monday next. • < THE GUARDS, Ccroeltaonryel at t I W NDS ar if LINDSAY waswished true w t o ta k t e the hon, member the for Montrose stated last night, namely, that there had been no reduction made in the emoluments of the colonel of the Grenadier Guards, as recommended by the com mittee of 1835 ? Mr. S. HERBERT was glad to have an opportunity of setting this question right. He apprehended that the hon, member for Montrose had not been correctly re ported in the newspapers, as the hon. member did not state that no reduction had been made in the emolu ments, but that the recommendation •f the committee 'of 1835, that the office of Colonel in the Guards should only be conferred upon veterans in the army. Now, first of all, with regard to the recommendation of the committee in reference to the reduction of the emolu ments, it had been strictly carried out, and the pay of the Senior Colonel in the Grenadier Guards had been reduced from 4,000/, a-year to 3,0001., while that of the two junior colonels had been reduced from 3,0001. to 2,0001. With regard to the recommendation which the hon. member for Montrose referred to, he begged to state that he had looked over the report and proceedings of the committee, and that he could find no such recommendation recorded, nor could it well have been made, for it had been the practice, from time immemorial, to give the colonelcies of these regiments to such members of the royal family as were capable of holding important mili tary offices. Up to 1835, of the ten colonels who held the office in question, only four were not members of the royal family, and of that four the Duke of Welling ton, who of course was an exception to all rale, was one. Now, Prince Albert at the time of the death of the Duke of Wellington, was the senior colonel in the Guards, and it was in the natural course of regimental promo tion, that he succeeded to the colonelcy of the Grenadier Guards, and the Duke of Cambridge to the Fusi lier Guards. He might also be allowed to add, that while Prince Albert held the appointment of colonel of the Fusilier Guards he never drew the full amount of his pay of 2,0001. a year, but devoted a por tion of it to increasing the comforts and improving the condition of the men. (Hear.) Mr. HUME having been on the committee remembered distinctly that it was the wish of the 'committee that the three colonelcies of the Guards should always be conferred as a sort of hono rary distinction upon veteransk in the army. A recom mendation to that effect was proposed by a member of the committee who was connected with the navy, and if it was not embodied in the report of the committee, he was sure the right honourable member for Coventry, who was then Secretary at War, would bear him out when he stated that the Government of the day were favourable to carrying out the wishes of the committee on this subject. He had no wish to throw any reflec tion on Prince Albert, or the Duke of Cambridge ; on the contrary, he thought both had done honour and credit to the station which they filled ; but he had a right to blame the Government of the day for neglect ing to see that the recommendation of the committee was carried out. Mr. HERBERT said it might have been the intention of the committee that these offices should be kept for veterans in the army ; but their report made no mention whatever of any such intention. FOREIGN REFUGEES. _ _ Lord D. STUART said he wished to ask the Go vernment a question of some importance. It was cur rently rumoured that demands had been addressed by certain foreign powers to the Government of this country for the removal or expulsion of certain, political refugees who had found an asylum in England. Now, he wished to ask the Government if there was any foundation for those rumours, and if there was, what course they intended to pursue ? (Hear.) Lord PALMERSTON said—Sir, In answer to my noble friend's question, of whether any application has been made by foreign powers to her Majesty's Govern ment for the expulsion of any foreign refugees now in the United Kingdom, I have to state that no such ap . .._ • _ plication has been made. (Hear, hear.) In reply tS the other question, of what course the Government would pursue in the event of such an application being made, I have only to repeat what has been stated on a former occasion in this house, that any such application would be met with a firm and decided refusal. (Hear, hear, and loud cheers.) It is indeed obvious that that must be so, because such a measure could not be taken by the Government of this country without fresh powers. being conferred upon them by act of Parliament ; and I apprehend that no Government, even if they were in clined to do so, could apply to this house for such powers with any chance of success — (loud cheers)—inasmuch as no Alien Bill, passed within the present century, ever gave the Government power to expel foreigners from the kingdom except with reference to considerations connected with the internal safety of the country. The British Government has never undertaken to provide for the internal safety of other countries, and it is sufficient that Parliament should give the Government measures for our own internal security without meddling with that of other countries. (Hear.) But I cannot confins my answer to this simple statement. I must ask to be allowed to add that, while on the one hand British laws and the spirit of the British Constitution.give to foreigners of all political opinions 'and all categories a secure and peaceful shelter within this country, I think, on the other hand, that those foreigners who avail themselves of the hospitality of England are bound in every principle of honour — (loud cheers) —as well as by a regard not only to international law, but also the law of the land, to abstain from entering into any intrigues or pursuing any courses intended for the purpose of giving umbrage to foreign Governments, or of disturb ing the internal tranquillity of foreign countries. (Cheers.) In reply to Mr. SCHOLEFIELD, Mr. FITZROY said a fourth portion of the census of 1851 would shortly be published, and laid before the house. The delay that had taken place was owing to 300 pages of the work been accidentally burnt at the printers. DICKENS'S " HOUSEHOLD WORDS." In reply to Mr. COLLIER, The CHANCELLOR of the EXCHEQUER said the report of the law officers of the Crown on the pre sent state of the law affecting newspapers, had not yet been received by the Government. PROBATE AND LEGACY DUTIES. Mr. W. WILLIAMS, in rising to bring before the • house the subject of the extension of the probate and legacy duties to real property, said he had given notice before Christmas of a motion to this effect, with the view of thus making up the -deficiency in the revenue antici pated as likely to result from the reductions announced by the late Chancellor of the Exchequer. In deference to the generally expressed wishes of the house, he had withdrawn that motion. It had long been one of the most crying grievances of our system of taxation--that real property was exempted from those probate and legacy duties which were levied on every description of personal property. The act which imposed the probate and legacy duties was passed in 1796. Mr. "Pitt, ap prehending successful opposition from members of both houses of Parliament to subject their estates to those taxes, brought in two bills —one to subject personal pro perty to pay them, and the other to impose the same duties on real property. On the introduction of the first bill, Mr. Fox objected to the separation into two bills. He said "There was a great deal of force in the objection about not bringing forward the other bill with regard to the tax on landed property. He saw no good reason why they should be separated, but many why they should be kept together." Mr. Pitt agreed " that the principle on which the two bills was founded was much the same, and if this bill passed it would be very desirable that the principle should be extended to real property." The bill passed—only 16 voted against it. It passed the Lords without opposition, and soon re ceived the royal assent. That bill having been secured, the other bill was proceeded with, to impose the same duties on real property, on which occasion Mr. Pitt said, "That the principle of the bill having been already recognised in the personal succession tax, and also on the duties formerly existing upon legacies, it never could be paid with reluctance, because persons would feel little or no hardship in paying a tax out of that property which they did not expect to enjoy." The bill passed with little opposition to the third reading —a motion made by Mr. Pitt that it be now read a third time was . lost by a majority of two. He..then moved that it be read a third time next morning, when the numbers for and against were equal. The Speaker gave his casting vote for the motion, but Mr. Pitt, seeing no chance of passing it through either house withdrew it. The other bill having already become law, Lord Lauderdale brought that it engenders irritation, and is regarded as a g r e ater: deavouring to point out to the house the practical incon burden than the payment of duties to a greater amount venience that attends this method of procedure. lam on consumable commodities. The probate and legacy convinced that the motives of the hon. gentleman in bring duties are in truth not felt as a tax ; objections to them ing forward this motion are perfectly fair and just. We as levied in this country might be brought forward, viz., are not disposed, either on this or on the other side of the partiality Shown in excluding from their operation the house, to contend for exclusive privileges in taxation that description of property which from its greater corn- of one kind or the other. Such a privilege needs only to parative value and security is called real property. be named to meet with universal reprobation. The neces- This partiality has always been felt as a grievance, sary defects of human legislation in these matters render it and' the sense of injustice which it is calculated to impossible to attain in practice perfect equality in taxa awaken is of more moment than any temporary irritation tion, but it is now universally admitted that that is the that may accompany any demand for money taxes." object to which your legislation should be directed. But This was a most important statement, considering the then I must represent—and I think that I may &sk the authority of the person by whom it was made. In the assent of the hon. member to this proposition— that that year 1851 the amount of property which paid the legacy perfect equality must of necessity be the result, not of duty was 51,837,0001., and the amount of the duty was one of your taxes only, but of your entire system of taxa -1,315,3801., the rate varying according to the degrees of tion. It ie.impossible to lay on any one tax which shall consanguinity from Ito 6 per cent.; and, in fact, being operate with entire equality. You must consider each 10 per cent. when no relationship existed between the part of your system of taxation with reference to ev er y testator and the legatee. The average rate was more other vital and essential part of it, and must strive to than 21 per cent. In the same year the amount of the attain a great general result which will fulfil the great probate duty was 1,063,4001., the rate varying from 24 ends of justice by laying the burdens of the public taxation per cent. on 201. to 11 per cent , on large sums up to one equally on men's shoulders according to their strength ; million, all above that sum paying nothing. In some and that is the principle I shall endeavour to apply to cases legacy duty only, and in others probate duty only the consideration of this and of every other similar sub was paid; and as there was no official return of the gross ject. I must say in the first instance that Ide not amount on which the probate duty was paid in 1851, he think the statement of the hon. gentleman is as accurate had taken it as the same as that •on which the legacy as a general fact when he represents the question—the duty was paid. The average duty paid on this was more important and difficult question before the house—as than 2 per cent., making the average rate of the legacy being a class question or a question of class interests. and probate duties together more than 41 per cent. In He spoke at one time of the exemption that " the great " the year ending April 5, 1851, the rental of real pro- had secured for themselves as against " the small." Now, perty on which the income tax was paid in England, it appears to me that that is a distinction eminently in Wales, and Scotland, was, of land 47,800,0001.; of mes- contradiction to the actual state of the case. If he means suages,. 43,000,0001. ; of manors, mines, quarries, and to speak of the great owners of real property as against tithes belonging to lay impropriators, 4,430,0001 . ; the small making together 95,230, 000 /. Taking the same descrip- Mr. WILLIAMS : No, no, the owners of real as tions of property in Ireland at 12,500,0001., they amount against personal property. together to 107,730,0001. As no income tax was paid The CHANCELLOR of the EXCHEQUER : The p on incomes of less than 1501. a year, the' amount of the present state of the law as amo ngs t th e diff erent holders rental in Great Britain did not include land, houses, of real property is unfavourable to the great and emi mines, manors, quarries, and lay tithes of less value than nently favourable to the small owners ; because it is 1501. a year, except in cases where other property corn- generally proved that the land of the country is under bined to make up an income of that sum. If this enor- settlement, and in the process of putting it under settle mous amount of real property was made to pay the pro- ment it has undergone considerable changes, and that bate and legacy duties, it would produce the following portion of the land which is not under settlement, and amount, taking the annual rental of Great Britain at 25 which is a small proportion of the whole, is, with the years' purchase, and the average duration of the lives in exceptions usually to be found, the land which is held possession of that property at 22 years, and the rental by small proprietors. (Hear, hear.) The honourable of Ireland at 15 years' purchase, and the average dura- gentleman will-say that this is a question between the tion of lives while in possession at 22 years, this would landed class and the owners of personal property .; but give us the amount on which these taxes would be paid that would be very far from heir)... an accurate represen annually, 116,738,0001., which at 41 per cent. (the aver- t a ti on , f or thi s i s i n d u bit a bl e , that, b whether the exemp age amount of the taxes), would amount to 5,253,0001. , tions now enjoyed be just or unjust, politic or impolitic, From this a deduction should be made of the amount of they are exemptions that it is in the power of every man real property which now pays those duties. This, Mr. holding personal-property to secure to himself just as Trevor, the comptroller of legacy duty, estimates at much as it is in the power of the owner of real property 500,0001., being two-fifths of the whole amount of the to do so. (Hear, hear.) Ido not mean to prove that legacy duty; but Mr. Pressly, commissioner of stamps I by. any elaborate argument, but merely by a statement and' taxes, estimates it at less than 400,0001. , in refer- 1 that lies upon the surface of the case, namely this, that, ence to which he said:—"l have endeavoured to arrive at considering the mode in which land is usually dealt with something like a calculation, but it is very unsatisfac- and the mode in which the great bulk of the land escapes tory." Against this deduction again should be placed the the payment of legacy duty as under settlements, it is as , value of land, houses, mines, manors, quarries, and lay I much in the power of an owner of personal property to impropriator tithes under 1501. a year, which are not i put his property under settlement as it is in the power included in the income tax returns. The amount under of the landowner. (Hear, hear.) And personal pro -1501. a-year in schedule Ais 9,940,0001., of which 11 per I perty in this country does go very extensively under cent. is personal property, leaving of real property settlement. I have been making inquiries to see the 8,847,0001., which, at 25 years' purchase and 22 years' extent to which funded property is placed under settle duration olife in possession, gives 452, 400/„ a medium ment, and it is impossible to attain anything like per between the estimates of Mr. Trevor and Mr. Pressly. feet accuracy in the calculation, but I will venture to If the probate and legacy duties had been imposed on I say that a considerable portion of the entire funded real property in 1796, and had been allowed to accumu- j property is under settlement at this moment. (Hear, late with interest and compound interest to this time, hear.) The difference between the settlement of they would have paid off the greater portion of the na- landed and personal property is this—the settlement tional debt. The injustice of these taxes did not escape of landed property is always made with perfect bond the late Chancellor of the Exchequer (Mr. Disraeli), who fides—it is made in reference to family arrangements-- in his speech on the budget said, "We have not neglected it is commonly made in the early part ,of the life of the carefully to examine the question of the probate duties, actual possessor of the property, with reference to the and we think it not impossible to bring forward on the contingency of his death, which is not likely to take right occasion a duty on successions that will reconcile place for many years. (Hear, hear.) Many settlements the system of injustice now so much complained of." of personal property correspond essentially with this That was the legacy which he had left to the p resent n ex p eiteosal of d. the b settlement of landed property ; but there are s e ttl ements Chancellor of the Exchequer, and if he did not carry out of personal property, such as by deeds of gift, th at do faithfully these princip les, the nation would triumphantly not correspond with this settlement of landed property hear.) Deeds of and are atTl of the bring the right hon. m ember for Bucks (Mr. Dis raeli) back to power, for they never would allow the continuance of the gross injustice at present perpetrated patartie all.s in (Hear, trust ear, to ha reserve the proceeds property to the absolute and unrestricted disposal by these taxes. He could refer to man y instances of person who con s t i tutes the trust, and with power re large landed estates which had been be q ueathed b y land- yoking the trus t wh enever he pleases, with no ob of owners, in order to show the amo unt which would have to publish the trust, so that it i s i n the ligation been realised to the nation had re al p ro p ert y been char g - man, b y w r iti ng cer t a i n th i ngs down on power of a n y able to these duties. He wo uld, however, onl y mention which he keeps in his drawer, and m a sheet of paper one instance. Lord Rolle, not long since, left to a rela- body, to execute one of those volu akes known to no tion of his wife an estate worth 40,0001 . a-year ; the deed of gift by which he carries his settlements by value of that estate, at 25 years' purchase, would be beyond the rule of the le ac his personal property 1,000,0001., upon hich the legacy duty would have Mr. WILLIAMS—That's or probate duty. been 100,0001., and the probate duty 15,0001., if real The CHANCELLOR 8 part of my complaint. property had been subjected to these taxes . . If a labourer of the EXCHEQI:IIR—I do not describe this rad' onthis estate, by frugal savings, had left behind him P Ice to justify it, but for a most important purpose, property of the value of 201., including his scanty furni- that thisgreat , namely, for the purpose of showing ture, and even his smock-frock, it would have been corn- tion is not and momentous, and very difficult ques pelled to pay both probate and legacy duty, even if left because .. a class question in the way it is supposed, to a brother or sister, And this was in England—in a vanes it does not give the landed property those ad- Christian country, where it was said that we acted on ass.commonly ges over personal property which are too the the principle or doing to others as we would be done by, igned to it as conferring in the present state i nt _ He entertained the highest opinion both of the abilities law. (Hear, hear.) The bad state of the law I ncede— and the moral qualities of the present Chancellor of the 1 the absurd state of the law I am willing to co Exchequer, and doing so, he implored him to take thi s I each in due ti me w ill b e re medied—but t he law has not feature about it, namely, subject into careful consideration, and to remove from 1 that most odious and aggravated b the class of landed the landed interest the stigma of screening themselves 1 that those laws are laws passe s d ec y of "ng to themselves ex from the payment of taxes which they imposed upon 1 proprietors for the purpose •the commercial classes and the others. He had, indeed, great confidence that the•right elusive privileges, which . (Hear hear.) Having holders of money do not enjoy. r. CHEAP EDITION OF SIR E. MILNER LA" f 1 ON'S NOVELS AND TALES. This day, crown Svo, cloth, 3s. 6d , AN• 0 N I • .Corrected and Revised. • • • • With a New Preface by the authbr, and a Frontispiece.' *** "Leila ; or, The Siege of.Granacia," is now iu course of publi cation. • London : Chapnian and Hall, 193, Piccadilly.