The Sun. — London, England, 1853-05-28 00:00:00

those circumstances were, of course, duly considered by her Majesty's Government, and it was generally under stood that they had, from their knowledge of the facts, arrived at the opinion that there was no necessity for the appeal made by Colonel Rose to the British admiral, and the departure of the British fleet from Malta, which, ac cording to *he instructions given to the British admiral, could not take place without first communicating with the authorities at home, never, therefore, occurred ; and the French fleet arrived in the vicinity of Constantinople while the English fleet remained at Malta. Well, sir, the country placing a wise confidence, as I think, in those who are charged with the responsibilities of the high office of her Majesty's ministers on such subjec an ts, did not press the Government for disclosures, d seemed inclined to think that the view taken by Colonel Rose, and upon which he had acted , in his despatch to the British Admiral at Malta, had been somewhat preci pitate in its character. Shortly afterwards Lord Strat ford, her Majesty's ambassador to the Porte, arrived at Constantinople, w hich he found the Ru ssian Ambassador Extraordinary had not yet quitted ; and the question of the holy places was still the subject of negotiation, and of some anxiety, with those who gave their attention to the question, and who were familiar with some of its details. Very recently, however, it appears that the question which at Constantinople absorbed the interest of the representatives of the great powers, and occupied the attention of the Porte, was altogether of a different character—and that instead of its being a limited and a mere local question connected with the holy places at Jerusalem and the relations which those subjects of the Porte who profess the Greek religion ne cessarily have with those places, it was announced with out any circumlocution that the Ambassador Extraordi nary of Russia had called upon the Porte to enter into a convention which may be described—not to weary the attention of the house with its details—which may be fairly described--as a convention which, if carried into execution, would transfer the allegiance of the vast ma- , jority of the subjects of the Porte in European Turkey , to the Emperor of Russia. (Hear, hear.) Well, sir, 1 when this became known, considerable alarm was un doubtedly created, and it has not, as yet, been in any way allayed, and it was announced (I know not with what authority), that her Majesty's Government then felt that Colonel Rose, who had applied at a previous period for the presence of a British force, was justified in the course he recommended, and that we had sent some ships of war to Constantinople. I mention these circumstances in order that I may place before the house as clearly as I can, without presuming to give any opi nion at present as to what has transpired. The grounds upon which I venture to ask for some explanation from her Majesty's Government, and, having so stated the circumstances, I will now put these two questions to the noble lord. First, I wish to know whether the English ambassador and the French ambassador at Constanti nople are at this moment acting in concert together, and, if that be the case, then I would wish to know whether there would be any difficulty on the part of her Majes ty's Government in communicating to the house the general scope and tendency of the instructions which they are so in concert together fulfilling. These are the two questions which I feel it my duty to put to her Ma jesty's Government, and I await with some interest their reply. (Hear, hear.) Lord J. RUSSELL said —Sir, I will communicate to the house as much information on the subject to which the right hon. gentleman has referred as it is pos sible for me to communicate, without injury to the public service. The right hon. gentleman has made a statement which requires some correction, though not material correction. Her Majesty's Ministers had received information from the Government of the Emperor of Russia, that the Emperor thought it necessary to dispatch a special mission to Con stantinople in order to obtain a confirmation of those concessions which had been made with the Greek Church in reference to the holy places. He was informed at the same time that the Emperor of the Russias had occasion to complain that former concessions had not been observed, and that he considered it necessary to have some security that the present concession would be duly observed. What was the nature of th e security required the Russian Govern ment (lid not state, nor what were the instructions of the Ru sian ambassador. Certain circumstances, how ever, occurred which induced the Grand Vizier to entertain some apprehension as to what might ultimately be the result, and under these circumstances he applied to Colonel Rose for advice, and that officer asked for the presence of an English fleet in the Dardanelles. Col. Rose did not communicate by telegraphic mes sage to Malta, but he seat a steamer to Rialto with dispatches, and with a request to the admiral, after reading those dispatches, to consider the grounds on which the Grand Vizier requested him to proceed to the Dardanelles. Admiral Dundas forwarde f these dispatches through London, and said he should wait the orders of time Government before he left Malta. The Government entirely approved of the discretion of Admiral Dundas. Colonel Rose himself was informed —I think not snore than two or three days afterwards — by the Grand Vizier that there was no necessity for the English fleet lcaving Malta, and accordingly a dispatch was again sent by a steamer to Malta, with a request that Admiral Dundas would not prose cute his voyage to the neighbourhood of the Dardanelles. I believe both that Admiral Dundas exercised a wise discretion, and that Colonel Rose was perfectly justified in that s.econn order that he sent that the English fleet should not leave Malta. The negotiations continued, and Lord Stratford, whose ability and long experience in Turkish affairs was well known, had been able mate rially to assist those negotiations, and to enable Prince Menschikotf to obtain declarations and acts sufficient in his estimation, and to which the French Ambassador offered no material objection. It was hoped in London and other courts of Europa that a matter which had unhappily been the occasion of difference, and been the source of considerable disquietude to the Turkish Government, would have been settled, and that the mission of Prince Menschikoff would have also terminated favourably, but it appeared that the demands made by Prince - Menschikoff, in accordance with the instructions he received, were such th 1, though in the opinion of Russia they were no more than were necessaay in order to secure the fulfilment of the concessions made by the Porte with regard to holy places, they were, in the opinion of the Turkish Government, as well as of her Majesty's ambassador at Constantinople, and the ambassador of the Emperor of the French, in a nature which could not but be considered as dangerous to the independence of the Porte, and as infringing in some degree those stipula tions which all the great powers of Europe agreed to in 1815. The last dispatches received from Lord Stratford were of the date of the 9th inst. Both the English and French ambassador took the same view of the articles of the convention which were proposed. In the present state of the negotiations it would not be consistent with the public service that the Government should produce the instructions under which Lord Stratford was directed to act. I can only say, that they may be generally described as instructions leaving much to his discretion. but pressing on him that it was the fixed policy of the Government to maintain inviolate the faith of treaties and to support the integrity and independence of the Turkish government. (Loud cries of hear, hear.) Perhaps I may be permitted to say, that though we have received no later official information, I trust from the appearances at the present moment that the Russian Government will finally seek no other security for Tur key than is compatible with the full authority of the Sultan, as Sovereign of Turkey, and with the mainte nance of the peace of Europe. (Cheers.) BUSINESS OF THE HOUSE. In reply to a remark from Mr. C. BERKELEY, Lord J. RUSSELL stated that Government intended to follow the same course in regard to the Wednesday sittings as in former years—that was, to put Government orders on the paper when necessary, but not to bring them on until the orders standing in the names of private members had been gone through. REGISTRATION OF ASSURANCE BILL. Mr. BRIGHT stated that he had received a telegraphic message from a deputation from a number of building so cieties of Manchester, now on its way to London, in refer ence to this bill. What they wished to know was, whether if the bill were read a second time pro forma, and it was sent to a select committee, they would be allowed to give evidence before that committee as to the operation of the measure upon such societies as those to which they belong— that was societies which purchased small parcels of land, and built houses upon them for their own members ? Lord J. RUSSELL replied that the bill in question, which had come down from the Lords, was founded on the reports of several legal commissioners, who had instituted very laborious inquiries into the whole subject. What he proposed was that the bill should be read a second time to night, and that its clauses should be afterwards submitted to a select committee ; after which, as the hon. gentleman was aware, it must come back and pass through a general committee of the whole house. He thought it would be inconvenient, after the inquiries which had already been gone into by persons in every way competent for the task, that fresh evidence should be taken, but the petitions of the parties to whom the hon. gentleman had alluded might be referred to the select committee, by whom, no doubt, they would receive full attention. Mr. BRIGHT thought it quite possible that the legal commission from whom this bill had emanated might not be aware of the peculiar circumstances of these societies— but he would communicate what the noble lord had stated to the deputation, and they would probably adopt the course the noble lord had suggested. Xs% HADFIELD intimated that he had presented a number of petitions from some h un d re d th ousan d persons fleeted with building societies against the bill. MULLINGS believed that the commission referred t r e a t oa. ndonfottligiosnu'into any evidence in reference to the ope thought the measure members of building societies. He at the expens e of Xowould increase the profits of solicitors pressed he shgt.i.Lsnzie7 poor persona. If the measure was Asslialoestxonement. wonliettthe bill, founded on the re- L COURTS. port of f il tl U se M C E ol i o n su Pl is i s r i ed on Pubiect, would be brought forward, and wheth er it would ' be introduced in the Lords or the Commons ? late occasion, Lord J. RUSSELL had stated, otehee Government g . w e general e z , u tline of the that the commission appointed by he. , l made up their minds as to the probably bill, but not to tho details ; and it three or foursonths to complete those details"' TH ETROPOLITAN POLICE. Lord D. S'P'u'AIIT complained that certain returns for which he had moved, as to the number of the member s of d City police who had been charged b e _ the Metrop9.4tait,,r. .Iffl been punished, had not been fore the . ni!igi/tra c.),;AtsA • ie s . e ) (Toist:l. Ihe world inquire . into . the 1,(7 - the , table as soon as possible. matter, and lay the papc" - ts T - 0 7 a NBAVSPAPERS. .16-,NEWDEG,.ITE ire. of the Chancellor of the Exchequer whether there :Ls_ 25 per , cent. difference in the .stamp duty levied 0 nsh novv a pers as compared wittanglish papers, an f so, what reason there was for it. Tice aNcgreeker,"R e EXCHEQUER said that it was in r• _t low 25 per cent. to Irish ne WS' papers, and to charge id. instead of ld., and the reason was that at the time of the imposition of the present stamp duty an alteration was made with regard to . a privilege w hich the Irish newspapers had of returning unused stamps, that privilege being withdrawn. Mr. NEWDEGATE—Was the privilege which was withdrawn enjoyed by Irish newspapers excldsively, or was it also enjoyed by English papers' The CHANCELLOR of the EXCHEQUER—I under stand it belonged exclusively to the Irish paper& The motion for the adjournment to Monday was then agreed to. INCOME TAX BILL. The house then went into committee on this bill. On Clause 3, Mr. NEWDEGATE was understood to inquire whether the Chancellor of the Exchequer would object to allow occu piers of land to have their land valued by competent per sons appointed by the commissioners in case they thought themselves overcharged. The CHANCELLOR of the EXCHEQUER had never had this point stated to him by any one, and he was not aware that the occupiers of land felt themselves aggrieved in this respect. He would rather not give a positive an swer without inquiry, but he would consider the matter, and give the hon. gentleman an answer. Clause 4 was agreed to with amendments. On clause 5, Mr. BRIGHT said this clause was of a nature which, he thought, the house would be generally of opinion was ob jectionable. It professed to tell the house and the public many things which were not contained in it, which would require that any man who had a chance of discovering what it meant to be very laborious, but also to have a good deal of practice in construing acts of Parliament. He (Mr. Bright) was in favour of the income tax, and disagreed with the Chancellor of the Exchequer as to its being abo lished in 1860. He should prefer its remaining so long as there was a single indirect tax, and what he proposed was proposed in good faith towards the Chancellor of the Ex chequer and the Government, and he proposed it because he knew what was the feeling now in his own neighbour hood; while if the local commissioners were appointed in the manner he suggested there would be a feeling in favour of the justice and impartiality of the commissioners which was impossible under the present system. He did not wish to move that the chairman report progress, for it was his desire that this measure should pass speedily; but still he thought the Chancellor of the Exchequer ought to give an assurance that if the bill was allowed to pass in its present shape, he would undertake to give them a consolidated bill at an early period, and also that he would fairly consider the subject of the appointment of the local com missioners. By this bill there was practically no appeal to special commissioners if a return was sent in to the local commissioneas ; and there ought not to be any re-. striction on appeals to the special commisiioners. He should not make any motion, but he felt it to be his duty to appeal strongly and earnestly, but in no feeling of hos tility, to the Chancellor of the Exchequer, to explain the views he held, and to give a pledge that he would effect a consolidation of the measure, and consider the question of a better mode of appointments of the local commissioners. He (Mr. Bright) had brought the subject forward, because he was anxious to make this measure as little irritating to the public, and as advantageous to the revenue, as possible. The CHANCELLOR of the EXCHEQUER did not, question the motives which had induced the hon. gentle man to bring forward this subject, but when he had made his explanation, the hon. gentleman would see that his critisisms were not well founded, though his object was rational and open to consideration. The hon. gentleman was in error if he supposed that this was a supplemental bill, and that he was precluded from making amendments on it. This clause revived certain old acts, subject to any provisions the committee chose to introduce. So far from the bill precluding the making of amendments, the bulk of it consisted of amendments • and it was competent to any one to propose other amendments. The hon. gentleman said that he ought to introduce a consolidated bill, and to change the machinery under which tho'tax is levied. The question of consolidating the bill was to be considered in two points of view. In the first place, it was for the con venience of members and persons out of the house that they should have a clear comprehension of what was going to be done ; and in the second place, there must be considered the functions which the bill had to perfo!lits a ways and means act for the revenu e of th e y ear t ; d the time in which it was nenessary that it s h ou ld h e passed. With re gtrd to members of the house. it was for their convenience that they should see the new enactments standing by them selves. If he had introduced a bill with 250 old and 50 new clauses, - what would have been the condition of gentlemen who had to master it,and he would have been told that he had brought in a bill with the whole law instead of with the new enactments, and that they were so mixed up with old matter that they did not know what was to be done. The plan Ire had adopted was not only his own opinion, but was „rounded on authority and general practice. Besides this iime precluded the intro duction of such a bill, if he were to get a bill the functions of which were to raise a tax to be pahl into the Exchequer within a certain period. When the Government came into office in January, they had to consider the principles of the tax, and all its structure was to be exam:Tied. They had to take time to do that, and they could not in justice to the house have delayed the measure for two or three months longer till a consolidated bill was drawn. They would not then have called in the Solicitor to the Board of Inland Revenue to begin to prepare such a bill. The hon. gen tleman might perhaps think that the Solicitor of Inland Revenue could have drawn a consolidated bill iu twenty four hours, butpractice and experience was against any such notion. The hon. gentleman also said that the machinery of the tax should be changed, and he (the Chancellor of the Exchequer) must say that his demand was a reasonable one ; for there was much of the machinery which required con sideration, and which had been productive of discontent. He believed, however, that some discontent was caused by its not being generally known that there was a power of referring assessments to special commissioners instead of local conunissioners. He'admitted that it was open to the hon. gentleman to urge that amendments should be made with regard to the local commissioners ; but the hon. gentleman was not aware of the difficulty and complexity of the subject. The hon. gentleman said that lists should be circulated among those who paid income tax last year, and to allow those who had been assesssed to vote for the appointment of commissioners. The were many difficulties in such a plan. One was that neither the commissioners, nor the State, nor any one else knew who had paid income tax in the last year. That might be known in schedule B, but not in schedules C or D Would the honourable gentleman then have commis sioners for each schedule, with separate offices, and double and treble organisation and ma c hinery. Another difficulty was that it was a very serious matter to send round a list to all who had paid income tax last year, as it would tend to expose to every man's neighbours all particulars relating to his payment of or exemption from the tax. The hon. gentleman might say that no one had a right to object to this publicity, but the principle on which the tax had always been levied was the observance of secrecy. The difficulty with regard to the new machinery was the same as that which applied to the consolidation of the act ; namely, that if you got the machinery could you go to work and make assessments. If you dispensed with the present boards there must be an interval before others were appointed and the assessment made, and there would be delay in the levying of the tax ; and as he (the Chan cellor of the Exchequer) had promised that there should be a sum of six millions in the exchequer before the sth of April next, it was only on the supposition that he should get the law so as to be able to go to work at once, and if the hon. gentleman insisted on a new bill being introduced he could not get the six millions by that time. Besides, the sth July would pass before it came into operation, and the dividends due then would pass without payment. With regard to the consolidation of these various acts, he admitted the desirability; but the difficulty 'was great, and, though he would hold out the hope, he would make no pledge. Mr. BRIGHT was satisfied that any person of ordinary brains could effect a consolidation of these acts by 48 hours' labour. With regard to the secresy necessary, it was well known that at present there was little or no practical secrecy, the returns made by persons under the income tax constantly turning up in the most unexpected places ; and he had not asked that every man's assessment should be printed, but that there should be such lists as would suffice for guidance as to voting purposes. The right hon. gentleman was bound to attempt something in the way of consolidation by next session. The opinion of the judges had been given that this was not framed as an act of Par. liament should be, and it was unquestionably unconstitu tional to tax men by acts which they could not com prehend. Mr. HAMILTON had given much attention to this sub ject since the house had, in effect, decided on the extension of the income tax to Ireland ; and he was sure that there ought to be a special bill for Ireland, the use of words which were not at all applicable to circumstances in Ire land being likely to occasion the greatest confusion and difficulty. (Hear, hear.) He wished to know whether landowners in Ireland would be able under this bill to de duct the interest on mortgages and lands generally ? The CHANCELLOR of the EXCHEQUER answered in the affirmative. He could assure the - hon. gentleman that the Government had considered the difficulty care fully, and had come to a conclusion against a separate system or bill for Ireland. Mr. J. G. PHILLIMORE expressed a strong objection with respect to the loose and slovenly way in which this bill had been drawn up, and pointed out confusions anti apparent contradictions in several of the clauses. It would be the easiest thing in the world to frame a consolidated act. Sir F. KELLY pointed out that the bill, as it applied to Ireland, assumed that there were assessed taxes and land tax in Ireland ; and, therefore, that it was an absurdity. The CHANCELLOR of the EXCHEQUER answered that, if so, no harm could be done, since there were no assessed taxes in Ireland. Sir D. NORREYS, as an Irishman who would have to pay the tax, would like to understand the bill. Colonel DUNNE made a remark to the same effect. Mr. BLACKETT, taking the English point of view merely, but admitting the unfairness to Ireland, expressed his astonishment that the right hon. gentleman (Mr. Glad stone) should have missed his opportunity to acquire the vast popularity with the trading classes which would have attended a simple effort to remedy the obnoxious ma chinery of this bill. Mr. MICHELL expressed his belief that the clauses re lating to Ireland were the most intelligible part of the bill. If they struck out Ireland altogether and applied the clauses now relating to Ireland to England they would get rid of the Commissioners of Stamps and Taxes altogether, and the Chancellor of the Exchequer would have power to appoint special commissioners, who would appoint the local commissioners. Mr. CAYLEY put the case of an owner of land who oc cupied it himself, but who said he had made no profit for some years, and who submitted that he ought to be as sessed in his profit and not on the supposed value of the land. Would such a case as that be provided for? The CHANCELLOR of the EXCHEQUER replied that a parson in such a positioi would not on such a plea be ex cused his poor rates by his fellow parishioners, and he did not see why be should be excused his tax to the state. Sir J. PAKINGTON remarked that the 41st clause em powered persons who insured their lives to deduct 7cl. in the pound on the amount of their premium. His con struction of that clause was that it applied only to schedules I) and E. applicable Ti °C by implication.E th L e L . s O c ß h,e( o lu f le t s h . e EXCHEQUER said it was stood, to understand i 4. I• Bllrr T otes e d against this mode of legislating not think it Ns, t was impossible for them, as the clause that that the clause he es moved that ou a l n i d what they were enacting. If he did n n a il l t e h t t p h r e o c g n o scsmoTfenpcueb of h th b e u h si o n l e is s e s : be postponed. (Hear.) The CHAIRMAN ~ea-ir postponed. lion. member to move that it was not competent for any Lord J. RUSSELL a : a was be postponed. said the h move the postponement of the el on. gentleman could not it be negatived, but that .ause. He could move that would dostro because the purport of the clause was . y the whole bill, to re-enact all the lle;;;I:wi theth THE SUN, LONDON, SATURDAY EVENING, - MAY 28, 1855. powers for levying the income tax, which expired on the sth April. The Income Tax Act was very much consi dered in 1842, all the clauses were gone through, and it was stated by Sir R. Peel at that time that he had taken into consideration the provisions of Mr. Pitt's Income Tax Act, and the Income Tax Act of 1806, as framed by Lord Grenville and Lord Lansdowne. Now Lord Grenville and Lord Lansdowne were not such bunglers as to make the thing confused. Parliament had repeatedly considered the question of the income tax ; and on these Tarim.* occasions they had contented themssives with re-enacting without much alteration the provisions of the act of 1842. Taking the whole number of clauses in the act of 1842, and re-enacting them with regard to Ire land did not seem a very cumbrous and unnecessary provi sion. (Hear, hear.) If there were special provisions re quired in the case of Ireland, let amendments be proposed and considered, but that did not seem to him to affect the general question, that the most convenient way of extend ing this tax to Ireland was to make the general provision, and then to make any alteration which the necessities of the case and the difference of the circumstances required. Mr. MA.GUIRE considered that if the bill were extended to Ireland, Irish members ought to have every facility for understanding what it was they were enacting, which they had not at present. Mr. KIRK was one of the Irish members who had voted for extending this tax to Ireland, which he did under the full conviction that it was intended to take off the consolidated annuities and direct taxation from the Irish tenant farmers. By the 13th clause the tax would be levied on the tenants, and, as he read it, they would bo able to deduct from the landlord only according to the rent they paid, whereas they might have made improvements, and be assessessed in the poor-law valuation at a higher sum. He thought the tax ought to be levied on the landlord, and he suggested that by means of the police they could easily ascertain who were the landlords and agents of the property. The CHANCELLOR of the EXCHEQUER admitted the importance of the question, but suggested that it should be discussed when they arrived at the 13th clause. Mr. LUCAS suggested that all mention of Ireland should be withdrawn from the bill, and that a new bill should be brought in for that country. Certainly he could not consent to enact at one step the whole 190 clauses of the bill as regarded Ireland, and therefore he should move that the present clause be omitted. The committee thereupon divided— For the clause Against it Majority On clause 7, Colonel DUNNE asked whether the owners of property in Ireland who were under the present law liable to the tax if they resided in England would be taxed according to the place of their residence, or according to the locality of their property ? The CHANCELLOR of the EXCHEQUER said that if the incomes were derived from land in Ireland it would of course be taxed in Ireland ; and with respect to other descriptions of property, they would be assessed according to residence. The effect of the bill would be to restore simplicity to what was now somewhat com plicated. In answer to Mr. HAMILTON, The CHANCELLOR of the EXCHEQUER said that a separate account would be kept of the Irish income tax. The clause was then agreed to. On clause 12, Lord NAAS asked whether the right hon. gentleman was prepared to lay before the committee any calculations with respect to the probable amount that would accrue to the Exchequer from the extension of the income tax to Ire land ? The CHANCELLOR of the EXCHEQUER had fre quently stated with respect to the amount to be realised from this tax, that every man was free to form his own opinion, and iere was a peculiar latitude in the case of Ireland. Certainly, he bad no means of information which would enable him to arrive at such a conclusion as the house might receive upon the authority of Government. It was anticipated that the proceeds of the rate-in-aid would be 421,0001. The law was passed, the tax was levied, and when the accounts came to be finally adjusted it was found that the sum of 420,0001. had been brought into the Treasury. (Hear, hear.) He must confess that he thought they would come as near the estimate they formed of the income tax. (Cheers.) The right honourable gentleman then announced that he would propose the 13th and 14th clauses. (Hear, hear.) Mr. BALL recommended the postponement of all the clauses relating to Ireland—namely, those up to the 25th. (Oh, oh.) He had supported the introduction of the bill because he really thought that, so far from adding to the taxation of Ireland, it would be a remission of taxation. Since then he had made a calculation of the effect of the financial scheme, and ho found that, though it would lead to an increase in Irish taxation for the first three years, it would be followed by a greater diminution. He calcu lated that the increase the first year would be, not half a million as hon. members had said, but 37,800/. ; the second year, 144,009/. ; and the third, 40,000/. • but the dimi nution in the remaining four years would leas e a balance of 170,0001. in favour of Ireland, but as half a year's tax would then be due, the result would be a balance on neither side. At the same time, however, the effect would be to remove burdens from the labouring classes to the possessors of property, and therefore he had given the measure his cordial support. (Hear, hear.) Mr. MACAi4TNEY disputed the accuracy of the Chan cellor of the Exchequer's statement respecting the rate in aid. In point of fact the rate in aid was stopped from the poor's rate. After a short discussion the question was withdrawn, and the clause agreed to. Clauses 13 and 14 were postponed. _ _ _ Clause 15, The CHANCELLOR of the EXCHEQUER said he proposed an addition to this clause, giving an appeal to the parties assessed. Lord NAAS objected to the clause as giving the Inland Revenue Commissioners the same powers as the Commis sionors of Poor-law. Mr. SCULLY supported the clause. Sir A. BROOKE suggested that if a new valuation was found to be necessary, it should take place at the expense of the Government. Mr. CAIRNS observed that the clause as amended would only give the appeal in the one case—that was where the valuation was below the correct amount. _ _ _ Mr. G. A. HAMILTON said, one great evil in Ireland was the number of valuations. Ho thought it would bo better to adopt the poor law valuation, or the valuation of the commissioners for the income tax, and omit the clause. The CHANCELLOR of the EXCHEQUER could not concur in that suggestion, believing that the clause was necessary for the protection of the revenue. With regard to the repeal, it was reasonable to suppose that as regarded the parties themselves, the present valuation was fair, but it was necessary to give a power of appeal to the commis sioners, in order that the valuation should not be unduly depressed. Where, however, in consequence of such ap• peal a new valuation was made, an appeal was given also to the parties. Colonel DUNNE asked by whom the expense of the re-valuation was to be borne :o w The CHANCELLOR of the EXCHEQUER replied that that the object of the present clause was merely to fix the principle ; a special provision would be afterwards intro duced to provide for the expense. After a lengthened but desultory conversation, the clause was agreed to as amended. Clause 16 was also passed, with some amendments. Clause 17 was postponed. Clauses 18, 19, Mr. MAGUIRE wanted to know on what principle trade and professions were to be valued in Ireland? The CHANCELLLOR of the EXCHEQUER replied that the same rules would apply in Ireland as existed in Eng land for valuing incomes under Schedule D. At the same time he did not preclude himself from adopting any im provement or alteration which might be suggested, or which the peculiar circumstances of Ireland might render neces sary, preserving, however, the same standard which the law fixed as to the amount. After some further desultory discussion on this subject, which related to a clause that had already been passed, Mr. I BUTT moved an amendment to the effect, that persons assessed under schedule D should be assessed by special commissioners. The CHANCELLOR of the EXCHEQUER said that if he understood the amendment it involved the necessity of appointing and distributing over Ireland a high class of officers, with high pay, to perform duties which in England were discharged by a different class of officers with lower pay. The assessment was not made in England by special commissioners. In Ireland it was proposed to give an ap peal to the assistant barristers. The amendment was withdrawn, and the clause agreed to. Clauses 21, 22, 23, and 24 were agreed to. On clause 25, Mr. BROCKLEHURST moved as amendments, in line 14, after the words " commissioners for," to insert the words " general or." In line 21, to strike out the word " so ;" and after the word " assessed," to insert the words " and paid for the last year, or on the average of the last three years, as such commissioners as aforesaid may de cide;" and in line 32, afier the word "for," to insert the words " general or." The CHANCELLOR of the EXCHEQUER did not see the necessity for the amendment, and thought it was extending the powers of local commissioners, whose au thority now caused dissatisfaction. It also altered the assessment under Schedule D. After further conversation, the amendment was with drawn, and the clause was agreed to. On clause 26, Mr. BUTT proposed amendments to exempt incomes under 1501. from income tax, specially in reference to clergymen. This portion of the income tax would only produce 100,0c101. a year ; and such a sum was not worth the unpopularity which would attend such an extension. Why not give up this, and forego some of those remissions of taxes on luxuries which would benefit the rich simply ? The hon. and learned gentleman referred to the speech of Sir J. Graham on Mr. Disraeli's budget in support of his proposition. The CHANCELLOR of the EXCHEQUER regretted that the honourable and learned gentleman should attempt to re-raise the whole question of the various claims of different classes to exemption. With regard to clergy men, ho did not see why they should be exempted, and he assuredly did not think it would bo for their interest to be exempted. If the honourable and learned gentleman was moved by compassion, why did ho not propose an exemption in the case of life annu iti e s, and in the case of widows with small annuities ? This was the proper answer to such a proposal; for in attempting to make one invi dious distinction, the honourable and learned gentleman provoked half-a-dozen more. With regard to the general proposal, ho (the Chancellor of the Exchequer) condemned it altogether. The hon. and learned gentleman condemned this extension downwards of the income tax, but he did not seem sensible that his argument went to this extent, that it was inexpedient to tax any persons ex cent those of easy incomes ; and whatever the " dangers of deinocinty," none of them could be regarded as greater t hal: the encouragement of a principle such as that. (Hear, Bear.,` He (the Chancellor of the Exchequer) was satisfied that tho classes to whom the income tax was to be ex tended, a: id whio were aware of the intentions of the house, acquiesced in that policy, finding their account in the relief they would gdin by the remissions on necessities and in the new policy involved in the duties on succession. After a few words from Mr. SPOONER, Mr. BUTT wishod. to set himself right. This amend ment was in no way connected with the other amendment. When the right hon. Gentleman charged him with seeking to obstruct the income tax by proposing graduations be tween dilThrent classes of income, it was he himself, that had done that by proposing that incomes betw een 1001 . and 1501. should pay only Sd. in the pound. His (Mr. Butt's) amendment did not touch real property. The Marquis of GRANBY said he supposed that his object was identical with that of the hon. and learned gen tleman, and that they were both of them in favour of indi rect taxation, 21, nil that they were both of them desirous of getting rid of the income tax. But he (the Marquis of Granby) thought that the best' mode of doing so was to make all feel its inequality, its pressure, and its injustice. Upon these grounds' be felt himself bound to vote against the amendment. Perhaps the com mittee would allow him to explain a former vote that he gave. He voted in favour of the amendment of the honourable member for Hertfordshire, because he did not approve of the budget. The hon. member for Montrose voted against it because he was in favour of the budget. Mr. KIRK made an appeal to the committee in favour of the clergymen of all persuasions, who he thought ought not to bear this tax when their incomes did not ex ceed 1501. The committee then divided— For the amendment Against it Majority On the gallery being re-opened, Mr. BARROW was found addressing the committee. He was understood to complain of some injustice towards tenant farmers in the mode of assessing the income tax, and urged that they should be assessed on the same princi ple as landlords and tradesmen. The CHANCELLOR of the EXCHEQUER said if he understood the hon. gentleman's proposition aright, it was one he could not accede to. The tenant had the same pri vilege as the landlord by means of the appeal that was given him. It would not be fair, after taking his rent as a standard, that he should be allowed to make deductions. Mr. BARROW repeated his objection to the existing mode of assessment, and said it wouldbe impossible for a farmer to prove the value of his stock at the beginning and end of a year, as a tradesman -could do. After a few words from Mr. VANSITTART, Mr. W. MICHELL moved an amendment in line eight of the clause exempting the first hundred pounds of income from duty, on all incomes below 5001. a-year. The hon. gentleman created some amusement by dis cussing the proposals contained in the customs resolu tions, and ridiculed the idea of reducing the duties on rose-water, cards, and cameos. Especially he ob jected to the reduction of the duty on cocculus indices. If they encouraged the use of such a noxious drug and drank pale ale, they might see Death on the pale horse. (Loud laughter.) The lower classes were pressed upon by the whole of the budget, all the remissions of taxation were for the good of the wealthy, except the re duction of the tea duties. The soap remission, he thought, would do very little good for the people. Colonel DUNNE then moved that the chairman should report progress. The CHANCELLOR of the EXCHEQUER suggested that they should first dispose of the clause. The committee then divided— For reporting progress Against it l3O-99 Lord J. RUSSELL protested against these repeated motions to report progress ' and he was surprised that hon. members persevered with them when they saw that they were going against numbers and against reason. As there was no prospect of getting on with the bill now, he would agree to the motion that they do report progress. Mr. SPOONER objected to the words against reason," as there was no prospect of reaching to the end of the clause to-night, and therefore it could not be against reason to re port progress. The house then resumed, and the chairman reported pro gress, and obtained leave to sit again. EXCISE DUTIES ON SPIRITS BILL. This bill went through committee, pro forma, and was ordered to be reprinted. REGISTRATION OF ASSURANCES BILL. On the motion for the second reading of this bill, Mr. HADFIELD expressed a hope that the second read ing would not be pressed then, although it was intended to refer the bill to a select committee. Mr. T. EGERTON said the bill had met with consider able opposition in the country, and he could not consent to the second reading, unless the noble lord the member for the city of London would allow evidence to be taken by the committee. Lord J. RUSSELL had no objection to give the com mittee power to call for papers and to take evidence, be lieving that they would exercise it discreetly, but he could not consent to postpone the second reading for the sake of discussion, as it would be much better to discuss the prin ciple and details of the bill when it came down again from the select committee. (Hear, hear.) After a few words from Mr. Saunders, Mr. I. Butt, Mr. G. Palmer, and Mr. Hindley, Mr. FREWEN expressed a hope that the hon. gentleman the member for Cirencester, who took a deep interest in the bill, and thoroughly understood it, would be placed on the committee. (Hear, hear.) Lord J. RUSSELL promised that he should. The bill was then read a second time and ordered to be referred to a select committee. WAYS AND MEANS. The house went into committee of ways and means; but, as it was merely pro forma, immediately resumed. Tho Copyholds Bill went through committee, and the Convicted Prisoners' Removal, with some amendments, was also put through committee. The Burgh Harbours (Scotland) Bill passed through committee. BATTERSEA PARK. On the motion of Sir W. MOLESWORTII, a bill was brought in, and read the first time, to provide for the pur chase and extinguishment of common and lammas rights claimed over the site of Battersea Park. Sir J. YOUNG obtained leave to bring in a bill to ex tend the municipal boundaries of the borough of Belfast, and to reduce the scale of rating upon certain property within the said borough. The bill was brought in, and read the first time. The other orders of the day were then disposed of, and the house adjourned at twenty minutes past one o'clock. PARLIAMENTARY DIVISION. HOUSE OF COMMONS.-MAY 27. (Front the Votes and Proceedings of the House of Commons. ) THE INCOME TAX. Clause 26 (exemption of persons whose income is under 1001., and abatement to those whose income is under 1501. a year respectively :—Amendment proposed, p. 14, 1. 1, to leave out from the words " shall be" to the end of the clause, in order to add the words, "continued as therein provided to all such persons in the United King dom in respect of any duties chargeable under Schedules D and E. It shall also be continued to all such persons in the United Kingdom in respect of any duties charge able in any manner by this act upon any income, stipend, or emolument received by any clergyman, minister, or religious teacher of any denomination, from or in right of any ecclesiastical benefice, preferment, or in respect of his occupation as such minister or religious teacher" — instead thereof :—Question put, " That the words `limited and restricted under this act' stand part of the clause :"—The Committee divided ; Ayes 205, Noes 49. MAJORITY-AYES, 205. Acland, Sir T. Forster, J. Molesworth, Sir W. A'Court, C. Fox, W. J. Monsell, William Adderley,*C. Freestun, Colonel Montgomery, Sir G. Alcock, Thomas Gallwey, Sir W. P. Morris, D. Bailey, Sir J. Gardner, R. Mostyn, E. M. Baines, M T. Geach, Charles Mulgrave, Earl Ball, Edward George, John More, Col. Ball, John. Gladstone, William Norreys, Lord Baring, H. B. Gladstone, Captain Osborne, Ralph Barnes, T. Glyn, George Carr Paget, Lord Alfred Bass, M. T. Goddard, Ambrose L. Paget Lord George Beaumont, W. B. Godertch, Viscount Palmerston, Viscount Berkeley. Admiral Goodman, sir George Pechell, Sir G. Bethell, Richard Gordon, Admiral Peel Frederick Biddulph, R. M. Gower, F. L. Peto. S. Blair, Colonel Grace, 0. Phillipps, J. H. Benham-Carter, John Graham, Sir J. Phillimore, R, J. Boyle, Colonel Granny, Marquis Phinn, T. Bright, John Greenall, Gilbert Pigott, F. Broeklehurst, John Greene, Z. "'ilk ington, J. 'rockman, E. D. Gregson . Samuel Pollard Urquhart, W Br otherton, Joseph Grey Sir G. Ponsonby, Hon. A. Brown, William Grosvenor, Lord R. Price, Sir R. Bruce, Lord E. Hadfield, George Price, W. P. Bruce, H. A. Hall, Sir Benjamin Pritchard, J. Bunbury, W. Hamner, Sir J. Ramsden, Sir J. - ::L . Burghley, Lord Harcourt, G. G. Repton, G. W J. Burroughes, Henry N. Harcourt,' Col. Vlc ani o, 0. Butler, Charles Basile, Archibald Robartes, T. J. A, Byng, G. H. Charles Hayes, Sir E. Russell, Lord J. Cardwell, E. Heneage, G. H. W. Russell, F. W. Caulfield, Colonel Herbert, Sidney Sawle, C. B. G. ,i Cavendish, C. C. Hervey, Lord Alfred Scobell, Capt. Charteris, F. HeyWeod, James Seymour, Lord Cheetham, John HeYw orth, L. Shafts, R. D. Cholmondeley, Ld. H Hindley,Charlea Shelburne, Earl of Clay, Sir W. , Hogg, Sir James W. Shelley, Sir J. Y. Cobbold, J. Chevalier Howard, W. G. Smith, J. Cobden, Richard Hughes, W. B. Smith, M. nicker Cockburn, Sir Alex. Ingham, Robert Smollett, A. Cocks, Thomas S. Jackson, William Stafford, A. Coffin, W. Jermyn, Earl &Wing, W. Colville, C. R. Johnstone, James Strutt, E. Coote, Sir C. H Johnstone, Sir .1. Stuart, Lord D. Cowper, W. Jones, Captain Talbot, C. R. M. Craufurd, E. H. J. Jones, D. Tancred, Henry Wm. Crossley, F. Keogh, William Thicknesse, R. A. Crowder, R. Kershaw, James Thornely, T. Dashwood, Sir G. H. Kingscote, R. N. F. Townshend, Capt. Davie, Sir H. Kinnaird, A. F. Trollope, Sir J. Denison, J. E.j Knightley, Rainald Villiers, Rt. lln. C. Dent, J. Labouchere, H. Vivian, J. H. Duncan, G. Lacon, Sir E. Vivian, H. H. Dunlop, A. Langton, IL G. Walmsley, Sir J. Egerton, W. Lawley, F. C. Wells, W. Egerton. E. Layard, A. H. Whalley, G. H. Ellice, Rt. lion. E. Legh, G. C. Whatrnan, J. Ellice, E. Lemon Sir C. Whitbread, Sam ue ] Elliot, J. E. Lindsay, Colonel Wickham, H. W. Esmonde, J. Lockhart, A. E. Wilkinson, W. A. Euston, Earl Loveden, P. Winnington, Sir T. E Evans, W. Lowe, R. Wood, Sir C. Ewart, William Mackie, John Wortley, Jas. Stuart Fergus, John Manners, Lord G. Young, Sic T. Ferguson, Sir R. Marshall, William Fitzgerald, Sir J. Milligan, Robert Fitzroy, Henry Mills, T. Fitzwilliam, G. W. Mimer, W. M. H . Forster, Charles Milne& R. M. Forster, Sir G. Moffatt, G. Trusis. Hayter, Hon. W. Berkeley, Grenville MINORITY—NOES, 49. Barrow, Wm. IL Galway. Viscount North, Colonel Bennet, Philip Goold, W. Parker, R. T. Booker, Thos. Win. Gwyn, Bowel Potter, R. Booth, Sir R. Elastic, Alexander Robertson, P. F. Bowe*, G. jleard, J, Sad.eir, J. Brady, John Kendall, Nicholas Sandars, G. Brooke, Sir A. Kennedy, Tristram Scully, Francis Carnac, Sir J. Rivett King, J. K.l Scaham, Lord. Clive, R. Kirk, William Vance, J. Cohbett, J. Morgan Laslett, W. Vane, Lord A. Davison, R. Liddell, H. G. Vans Mart, G. H. Duffy, C. Al acartney, G. Waddington, H. S. Ferguson; Joseph Mogan, w. K. Walcot, Adm. Filmer, Sir Edmund Maguire, J. F. Fitzgerald, W. It. S. M a xwell, Hon. J. P.' TELLERS. Fortescue, C. Michell, ,W. Fox, K. Morgan, C. R. Butt, Isaac Frewen, C. H. lluntz, G. F. Spooner, Richard ROYAL INSTITUTE OF BRITISH ARCHITECTS.—The Earl de Grey, president of the Royal Institute of British Architects, received the vice-presidents, and the other members of the council of that society, at dinner, on Wednesday last. His lordship's residence was subse quently opened to a very numerous assemblage of his friends, of the members of the Royal Institute of British Architects, and of members of many other distinguished societies. _ . yv [ADVERTISEMENT.] The Earl of Aldborough and Holloway's Pills.—An astounding cure by this miracu lous medicine after every other means had failed.—See extract from his lordship's letter, dated " Villa Messina, Leghorn, Feb. 21, 1845. To Professor Holloway. Sir,—l beg to acquaint you that your pills have effected a cure of the disorder in my liver and stomach which all the most eminent of the faculty at home, and all over the Continent, had not been able to effect—nay, not even the waters of Carlsbad or Marienbad. (Signed) ALDBOROUGIC—These wonderful pills will cure any disorders of the liver or stomach.—Sold (also Holloway's ointment' at Professor Holloway's Establishment, 244, Strand, London, and by all medicine vendors through out the world. (FROM THE LONDON GZETTE of YESTERDAY.) ST. JAMES'S-2ALACE, MAY 26. The Queen has been pleased to appoint the Honourable Amelia Matilda Murray, to be one of the Bedchamber Women in Ordinary to her Majesty, in the room of the Honourable Mrs. George Edward Anson, resigned. FOREIGN-OFFICE, MAY 23. The Queen has been pleased to approve of Mr. Edward V. Ferro as Consul at Malta for his Majesty the King of Denmark. WAR-OFFICE, MAY 27. Royal Regiment of Horse Guards—Richard Mostyn Lewis Williams Bulkeley, Gent., to be Cornet, by pur chase, vice Leslie, promoted, May 27. Ist Dragoons—Lieutenant Guy Webster, from the 10th Light Dragoons, to be Lieutenant, vice William Harrisson, appointed to the 10th Light Dragoons; Lieutenant Guy Webster, to be Adjutant, vice Harrisson, appointed to the 10th Light Dragoons, May 27. 6th Dragoons—Henry Timson, Gent., to be Cornet, by purchase, vice Jones, promoted, May 27. 10th Light Dragoons—Lieutenant William Harrisson, from the Ist Dragoons, to be Lieutenant, vice Webster, appointed to the Ist Dragoons ; Cornet Musgrave James Bradley Dyne, to be Lieutenant, by purchase, vice Har risson, who retires, May 27. 14th Light Dragoons—Lieutenant William Marabou, to be Captain, by purchase, vice Garratt, who retires ; Cornet James Leith, to be Lieutenant, by purchase, vice M`Mahon ; Ensign Robert Chadwick, from the 25th Foot, to be Cornet, by purchase, vice Leith, May 27. Ist or Grenadier Regiment of Foot Guards—Ensign and Lieutenant Edwyn Sherard Burnaby to be Lieutenant and Captain, by purchase, vice the Hon. Mortimer Sack ville-West, who retires ; Robert William Hamilton, Gent., to be Ensign, by purchase, vice Burnaby, May 27. Coldstream Regiment of Foot Guards—Lieutenant and Captain Henry Wedderburn Cumming to be Captain and Lieutenant-Colonel, by purchase, vice Vernon, who retires; Ensign and Lieutenant Henry Montolieu Bouverie to be Lieutenant and Captain, by purchase, vice Cumming, May 27. Scots Fusilier Guards—Ensign and Lieutenant William Gascoine Bulwer to be Lieutenant and Captain, by pur chase, vice John Floyd Peel, who retires ; Second Lieu tenant Arthur Morgan Hood Grosvenor Gregory, from the 60th Foot, to be Ensign and Lieutenant, by purchace, vice Bulwer, May 27. Ist Foot—Ensign William Frederick John Rudd to be Lieutenant, by purchase, vice Phillipps, who retires ; Morgan James O'Connell, Gent., to be Ensign, by purchase, vice Rudd, May 27. 7th Fooi—Captain Eustace Henry Rose, from the 42d Foot, to be Captain, vice Whitehead, who exchanges, May 27. 15th Foot--Lieutenant William West Turner, to be Captain, by purchase, vice Wilkinson ' who retires, May 27. 22d Foot—Ensign John Grahame to be Lieutenant, by purchase, vice F. G. Moore, who retires ' • Ensign Har court Campbell Carter, from the 44th F oo t, to be Ensign, vice Grahame, May 17th Foot—Surgeon William Cruickshank, M.D., from the 52d Foot, to be Surgeon, vice Cowan, who exchanges, May 27. 25th Foot—Gwynne Orton Lewis, Gent., to be Ensign, by purchase, vice Chadwick, a pp o i n t e d t o the 14th Light Dragoons, May 27. 30th Foot—Lieutenant William James Robertson, from the 42d Foot, to be Lieutenant, vice Bennett, who ex changes ; Paymaster Willi a m H enr y Fit zgera ld, f rom th e 2d Battalion, 60th Foot, to be Paymaster, vice Macdonald, deceased, May 27. 39th Foot -. Lieutenant William Newport Tinley to be Captain, without purchase, vice Brevet-Major Charles Campbell, who retires upon full pay ; Ensign Frederick Wilmot Foster to be Lieutenant, without purchase, vice Tinley; Serjeant-Major James Powell to be Ensign, with out purchase, vice Foster, May 2L 42d Foot—Captain Frederick John George White head, from the 7th Foot, to be Captain, vice Rose, who exchanges, May 27 ' • Lieutenant William Henry Ben nett, from the 30th Foot, to be Lieutenant, vice Robert son, who exchanges, May 27. 43d Foot—Major Robert Baillie, from half-pay Unat tached, to be Major, vice Brevet-Lieutenant-Colonel William Fraser, who exchanges ; Captain the Honour able Percy Egerton Herbert, to be Major, by pur chase, vice Baillie, wh o re ti r e s ; Li eu t enan t the Hon. Henry Wm. Crosbie Ward to be Captain, by purse, vice Herbert ; Ensign ,the Honourable Barrington Rt•y nolds Pellew, to be Lieutenant, by purchase, vice Ward ; Percy Mitford, Gent., to be Ensign, by purchase, vice Pellew, May 27. 41th Foot—Henry Augustus Henry Archibald Anson to be Ensign, by purchase, vice Carter, appointed to the 22d Foot, May 27. 52d Foot—Major George Campbell to be Lieutenant- Colonel without purchase; Brevet-Major Joshua Allen Vigors to be Major, without purchase, vice Campbell, May 27. To be Captains without purchase—Lieutenant George Charles Synge ; Lieutenant Charles Parker Heathcote ; Captain Isaac henry Hewitt, from the 18th Foot, vice Vigors, May 27. To be Lieutenants without purchase—Ensign George Hallam ; Ensign Charles Henry Bullock; Lieutenant George Ley Woolferstan Dodsley Flanistead, from the 18th Foot ; Lieutenant John Canavan, from the 18th Foot ; Lieutenant George Ellis, from the 18th Foot; Lieutenant Thomas Prendergast Quil, from the 80th Foot ; Lieutenant Francis Eteson, from the 18th Foot; Lieutenant Thomas Robinson Gibbons, from the 18th Foot ; Lieutenant Thomas Hardwick Smith, from the 18th Foot ; Lieutenant Alex ander Hope Graves, from the 18th Foot, May 27. To be Surgeon—Surgeon Thomas Cowan, M.D., from the 17th Foot, vice Cruickshank, who exchanges, May 27. To be Assistant-Surgeons—Assistant-Surgeon William Cameron, M.D., from the Staff; Assistant-Surgeon Thos. William Fox, M. 8., from the Staff, May 27. 60th Foot—John James Phillipps, Gent., to be Second Lieutenant, by purchase, vice Gregory, promoted in the Scots Fusiliers Guards, May 27. 71st Foot—Second Lieutenant William Brook Northey, from the 87th Foot, to be Ensign, without purchase, May 27. 81st Foot—Major Henry Renny to be Lieutenant-Colonel, without purchase ; Captain John Hamilton Stewart to be Major, without purchase, vice Ronny, May 27. To be Captains, without purchase—Lieutenant John Bourchier ; Lieutenant James Woods ; Lieutenant Charles James Skerry, vice Stewart, May 27. To be Lieutenants, without purchase—Ensign Richard Granville Charlton ; Ensign Stanley John Lowe ; Ensign George William Moyse Harmer, vice Skerry ; Lieutenant Robert Daniel David Lecky, from the 80th foot ; Lieuten ant John Wilkinson, from the 80th foot ; Lieutenant Frederick Earnest Appleyard, from the 80th foot ; Lieu tenant Edwin Fletcher Foster, from the 80th foot ; Lieu tenant Richard Swift, from the 80th foot ' • Lieutenant James Tweedie from the 80th f oo t ; Second Lieutenant George Fead Lamert, from th e C e yl on R eg i men t ; En sign Henry George Edward Somerset, from the Cape Mounted Riflemen, May 27. To be Assistant-Surgeons—Assistant-Surgeon Grahame Auchinleck, M.D., from the 80th Foot ; Assistant-Surgeon Donald Sinclair Smith, from the 38th Foot, May 27. 98th Foot—Ensign Francis Barker Hassard, from the 31st Foot, to be Ensign, vice Cassidy, whose removal has been cancelled, May 27. Ist West India Regiment—Ensign John Frederick Napier Hewitt to be Lieutenant, by purchase, vice Pat terson, who retires ; Quartermaster Charles Stokely, of the Ist West India Regiment, to be Paymaster, vice Smith, deceased, May 27. 2d West India Regiment—Quartermaster Thomas Fitz Gerald, from half-pay of the 71st Foot, to be Quarter master, vice Carroll, appoint e d t o th e 78th F oo t , M ay 2 7. Gold Coast Corps — Assistant-Surgeon Peter Henry Roe, from the Staff, to be Surgeon, vice Kehoe, deceased, May 27. HOSPITAL STAFF.—William Beale Wallis, Gent., to be Assistant-Surgeon to the Forces, vice Fox, appointed to the 52d foot, May, 27. BREVET.—To have the rank of Major in the East Indies. —Captain Charles Vyvyan Cox, of the Bengal Artillery ; Captain Alexander Robertson, of the Bengal Artillery; Captain Peter Christie, of the Bengal Artillery, March 4 ; Captain Henry Alan Olpherts, of the Bengal Artillery, March 7. COMMlSSARlAT.—Commissariat Clerk William C. Ball to be Deputy Assistant Commissary. General, Feb. 14,1852. MEMORANDA.—Cornet Harry William Pigott Wilson, of the 6th Dragoons, having died on th e 28th A pr il, 1853 , the appointment of ! Mr. Hnry Timson, to the Cornetcy, by purchase in succession, on the 14th May, 1853, has been cancelled. The removal of Ensign Frederick Young Cassidy from the 31st Foot to the 98th, as announced in the Gazette of the 13th May, 1853, has been cancelled. COMMISSION SIGNED BY THE QUEEN. Hampshire Regiment of Militia—Chas. Lambert, Esq., to be Adjutant, April 28. COMMISSIONS SIGNED BY THE LORD-LIEUTENANTS. County of Cardigan—Morgan Jones, Esq., to be Deputy , Lieutenant, May 23. Royal North Lincoln Militia—John Mulhall, Esq., Ad jutant, to serve with the rank of Captain, May 26. Ist Regiment of the Duke of L ancas t er ' s O wn Mi l i t i a— Lieut. John Kirkes to be Captain, vice Parker, resigned, May 24 ; Ensign Arthur Wallace Munro to be Lieutenant, vice Cary, promoted, May 23 ; Ensign Culling Eardley Knowlys to be Lieutenant, vice Hansard, promoted, May 24 ; Ensign George Robinson to be Lieutenant, vice Ough ton, resigned, May 25 ; Ensigu John William Whitle to be Lieutenant, vice Brown, who exchanges, May 25; En sign Ivan Swen Andrea lerford to be Lieutenant, vice Marshall, who resigns. 2d Regiment of the Duke of Lancaster's Own Militia— William Hargreaves Manifold, Gent., to be Ensign and Assistant-Surgeon, May 25. 3d Regiment of the Duke of Lancaster's Own Militia.— Lieutenant John Bayly to be Captain, May 11. sth Regiment of Royal Lancashire Militia.—Richard Lomax, Gent., to be Ensign, May 23. Artillery Corps of the Royal Lancashire Militia.—George Hall, Esq., late Captain and Brevet-Major of Artillery in the Honourable East India Company's Service, to be Cap tain, with Brevet Rank of Major • James Hay, Esq., late 15th Foot, to b e Captain; William Graham Furnivall, Gent., to be Second Lieutenant, May 23. Queen's Own Light Infantry Regiment of Tower Ham lets Militia.—George Alexander Falconer, Gent., to be Assistant-Surgeon and Ensign, May 25. King's Own Li g ht Infantry Regiment of Militia.—En sign William Ghrimes Kell to be Lieutenant, vice March, resigned, May 24. Royal Glamorgan Light Infantry Militia—Morgan Wat kins Harris, Esq., to be Captain, May 20. The Earl of Chester's Regiment of Yeomanry Cavalry— John William Fox, Esq., late Captain in the 12th Lancers, to be Captain, vice Nicholson, resigned ; Cornet John Coutts Antrobus to be Lieutenant, vice Antrobus, resigned, May 10. BANKRUPTS. surrender June a 7th Thomas a and ayh July, a gun mB : t ho,fficaital makers, assignee; Tunbridge, twelve, atL th to e Court of Bankrupt c y.. later, Size-lane, City, Hodgson, Birmingham. Alexander Dalrymple, merchant, Lime-street, Juno 10, at two, and July 8, at half-past one, at the Court of Bank ruptcy. Whitmoro, official assignee, Basinghall-street ; Taylor and Collisson, Great James-street, Bedford -row. Thomas Foster, wine and spirit merchant, Barge -yard, Bucklersbury, Juno 4, at one, and July 8, at twelve, at the Court of Bankruptcy. Cannan, official assignee, Al dermanbury ; Baker, Ruck, and Jennings, Lime-street. Richard Faithful', coach-builder, King-street, and George-street, Portman-square, June 4, at eleven, and July 8, at one, at the Court of Bankruptcy. Whitmore, cou offic rt, ial Fl assigt reet. nee, Basingliall - street ; Archer, I-Zaquet eet-s Enoch Turner, builder, Birmingham, June 8 and 9 9, at twelve, at the Birmingham District Court. Whitmore, official assignee, Birmingham ; Hodgson, Birmingham. DIVIDENDS. At the Court, Basinghall-street. A. Milsted, Swansea, Glamorganshire, furrier, ,June 17, at one—l. H. Dunne and J. Venables,. Craven - -street, Strand, shipowners, June 18, at one—J. .APLachlan, Spital-square, Norton-folgate, auctioneer, . June 18, at twelve—T. Salkeld, Basinghall-street, City, warehouseman, Juue 17, at eleveu—J, "Wilkins, Brighton, builder, June 17, at twelve—J. F. B. Cabburn, Cumberland-row, St. Pancras, licensed victualler, June 18, at half-past twelve— G. Polden and A. H. Lafargue, Gould-square, Crutched friars, ship owners, June 18, at one—Mary Glascott, G. M. Glascott, and T. T. Glasscott, Great Garden-street, White chapel-road, copper merchants. In the Country. F. Eassano, Aston, Warwickshire, coach founder, at the Court, Birmingham, June 20, at one—E. and E. F. Eng lish, Bath, auctioneers, at the Court, Bristol, June 24, at half-past eleven—G. Tratt, Bridgwater, Somersetshire, ironmonger, at the Court, Exeter, June 21, at eleven — W. L. Marshall, Almondbury, Yorkshire, brewer, at the Court, Leeds, June 20, at half-past eleven— J. Wheeler, Scarborough, Yorkshire, wine and spirit merchant, at the Court, Leeds, June 17, at eleven—T. Hamblet, G. Warren, and N. W. Dobeson, Brotherton, Yorkshire, glass manu facturers, at the Court, Leeds, June 17, at eleven—J. M`Lintock, Barnsley, Yorkshire, linen manufacturer, at the Court, Leeds, June 17, at eleven—J. Oyston, Wake field, Yorkshire, linen-draper, at the Court, Leeds, June 17, at eleven. PAYMENT OF DIVIDENDS. T. Bull, Greenwich, innkeeper, 4s. 41d., on Tuesday, May 23, or any subsequent Tuesday, between eleven and two, at the office of Mr. Nicholson, Basinghall-street. H. Capper, Gravesend, licensed victualler, 2s. lid., on Tuesday, May 24, or any subsequent Tuesday, between eleven and two, at the office of Mr. Nicholson, Basinghall street. R. Ellis, Dean-street, Southwark, provision broker, 9 2-5 d., on Tuesday, May 31, or any subsequent Tuesday, between eleven and two, at the office of Mr. Pennell, Ba singh all-street. W. J. Stirling, Bow Churchyard, merchant, 0 7-12 d., on Tuesday, June 7, or any subsequent Tuesday, between eleven and two, at the office of Mr. Pennell, Basinghall street. J. G. Lacy, Great St. Helen's, Bishopsgate-street, gun manufacturer, ls. 6d., on Tuesday, May 31, or any subse quent Tuesday, between eleven and two, at the office of Mr. Pennell, Ba , singhall-street. W. Williams and R. M. Marchant, Great George-street, Westminster, Liverpool and Gloucester, contractors, 205., on Tuesday, May 24, or any subsequent Tuesday, between eleven and two, at the office of Mr. Pennell, Basinghall street. J. Jarvis and J. Jarvis, Great Bush-lane, wine mer chants, 1 7-10 d., on Tuesday, May 31, or any subsequent Tuesday, between eleven and two, at the office of Mr. Pen• nell, Basinghall-street. R. Bateman and R.Hardwicke, Carey-street, Lincoln's inn, printers and stationers, BAd., on Monday, May 30, or any subsequent Monday, between eleven and three, at the office of Mr. Carman, Aldermanbury. R. P. Stephens, Liverpool, shipowner, 6s. Bd., on Wednesday, June 1, or any subsequent Wednesday, be tween eleven and two, at the office of Mr. Morgan, Liver pool. _ _ _ T. W. Baker, West Derby and Liverpool, tobacconist, 4s. 9d., on Wednesday, June 1, or any subsequent Wed nesday, between eleven and two, at the office of Mr. Morgan, Liverpool. G. Pryde, D. Jones, and J. Gibb, Liverpool, ship chandlers, 6Ad., together with a first dividend of ls. 9d. upon new proofs, on Wednesday, June 8, or any subse quent Wednesday, between eleven and two, at the office of Mr. Morgan, Liverpool. H. James and T. James, Stafford, millers, is. 10d., on any Thursday before July 31, between eleven and three, at the office of Mr. Whitmore, Birmingham. NOTICES OF CERTIFICATES. At the Court, Basinghall-street. W. H. Rawlings, Brownlow-street, Holborn, builder, June 17, at half-past one--J. Loader, Finsbury-pavement, Finsbury, upholsterer, June 17, at one—H. B. Roberts, Nicholas-lane and Ann-street, B r it ann i a -fi e ld s, t a il or and draper, June 17, at one. In the Country. G. Tratt, Bridgwater, Somersetshire, ironmonger, Jnne 21, at eleven, at the Court, Exeter—W. Marson, Wolver hampton, draper, June 20, at one, at the Court, Birming ham—H. Fisher, Nottingham, tailor, June 17, at one. at the Court, Nottingham—G. Warren and N. W. Dobeson, Brotherton, Yorkshire, glass manufacturers, Juno 17, at eleven, at the Court, Leeds—W, L. Marshall, Almond bury, Yorkshire, common brewer, June 20, at eleven, at the Court, Leeds. CERTIFICATES GRANTED. H. Fisher, Aldersgate-street, milliner and laceman, cer tificate of the second class—C. Lane, Hastings, plumber and glazier, certificate of the second class—H. Simmonds, Ore, Sussex, brickmaker and builder, certificate of the second class—W. Sheward, Norwich, pawnbroker, certifi cate of the third class, after three years from May, 24—8. James and T. G. Hardie, Newport, Monmouthshire, builders, certificate of the second class—W. May, Exeter, linendraper, certificate of the second class, after six months from May 24. PARTNERSHIPS DISSOLVED. C. Cowburn and J. Tomkinson, Manchester, coach builders—M. Billing and W. G. Laing, Birmingham, brassfounders—S. Powell and R. Powell, Old Bond-street, patentee clothiers—R. Bridges and G. Stevens, North Woolwich, builders, —A. Taylor, L. Stott, and J. Scho field, Withins, in Spotland, coal proprietors—H. Vickers and G. M. Jervis, Sheffield, attorneys-at-law and. solicitors—Mary Mansfield and S. Mansfield, Burton on-Trent, Staffordshire, machinists—D. Faulkner and T. Marsh, Crescent, Hackney-road, confectioners—E. J.Lynch, and T. Inglis, Manchester, (machinists— J. Glover and H. B. Glover, Bucklersbury, accountants—Lucy Howe, J. Howe, and J. Clowes, Coventry, silk dyers—J. Royston and R. Hawkins, Bradford, Yorkshire, weighing-machine makers—H. E. Harrington and W. Waller, Barnsbury place, Islington, greengrocers—A. Sussman and W. Atkin son, Bradford, Yorkshire, commission agents—S. Gee and W. Chorlton, Liverpool, starch manufacturers—J. Webb, R. Hughes, junior, and F. Gye, junior, Great St. Helen's, Bishopsgate-street, wholesale tea-dealers (so far as regards F. Gye, junior)—Janet Findlay, Harriet Neale, W. Neale, and J. Neale, Liverpool, ironfounders—H. Wilkinson, G. R. Townend, and J. Wilkinson, Huddersfield, wholesale tea dealers (so far as regards J. Wilkinson)—Z. Drake and B. Woodcock, Paddock, near Huddersfield, manufacturing chemists—W. S. Oh-er and C. L. Olver, Redruth, Corn wall, furnishing ironmongers —G. Roffey and S. Bowyer, Old Barge-house-wharf, Upper Ground-street, Blackfriars, wharfingers—S. Reynolds, E. D. Reynolds, S. Garratt, and J. Seaman, Bedminster, Bristol, coal proprietors. INSOLVENT PETITIONERS. Isaac Williams, Newport, Monmouthshire. Anthony Wilson Dixon, King's Lynn, Norfolk, licensed victualler. James Cook, Castle Acre, Norfolk, grocer. William Saunders, Brighton, milliner. William Kay Hannaford, Totnes, Devonshire, grocer. James Hatton, Herne Bay, superintendent of bathing machines. John Turner, Hound, Hampshire, innkeeper. Thomas Baker, Kingswinford, Staffordshire, farmer. William Henry Holloway, Southampton, writing clerk. George Grant Bosustow, St. Erth, Cornwall, farm bailiff. Frank Lodge, Northgate, Yorkshire, architect. Flinton Clarkson, Kingston-upon-Hull, d ea l er i n h ay. William Boyes, ,ingston-upon Hull, licensed victualler. William Rutherford Cox, Kingston -upon-Hull, licensed victualler. Henry Fellow, Bristol, retailer of beer. Thomas Charles Brown, Bristol, bootmaker. Richard Eades, Bristol, butcher. SCOTCH SEQUESTRATION. J. Thompson, Whitefield, Perth, farmer, to meet within the Salutation Inn, Perth, June 3, and June 24, at two. RAILWAY RETURNS. TRAFFIC RETURNS FOR THE PAST WEEK. Niles ' opened, NAME OF RAILWAY. Receipts. 1853. 1852. 1853. BM TISH. -__ 72 14 Aberdeen .......... ••••.. • • .. ..... £1,590 1,662 37% Belfast and Ballymena •• .. -•.- .. •• 660 697 17 Belfast and County Down• •....- •• - 251 316 33 Birkenhead, Lancashire, and Cheshire 1,194 2,790 26)6 Bolton, Blackburn, and West York •• • • - - - 8536 Bristol and Exeter .................. 4,372 4,778 189 1 4 Ca1ed0nian.......... _, „ ........ _ 8,210 9,917 9414 Chester and H01yhead............... 3,119 4,785 6 34 Cork, Blackrock, and Passage •• -•• 150 145 20 Cork and Bandon ........ ~..,..... 150 194 56 Dublin and Belfast Junction ........ 790 993 53 Dublin and Drogheda.. .. .. ......... 915 1,161 6 Dublin and Kingstown ...... ..... ... 848 I,i 61 16% Dundee and Arbroath .... .. .• -_ - 410 545 31 Dundee, Perth, and Aberdeen Junction 762 774 19 Dundalk and Enniskillen.. - .. - .... 172 183 68 East Anglian-. - ~ ...... _ _ ,• ..., 668 78i 81 East Lancashire .. -••__ ~ .. 312 Eastern Counties and Norfolk."... „ 14,525 16,430 95 Eastern Union •.• .. , 893( Edinburgh and Glasgow .•• • ........ 3,945 4,467 78 Edinburgh, Perth, and Dundee.- - 2,577 2,475 6 Exeter and Creditors - .............. 119 124 19 Furness Railway ..., ........ ~..... 441 906 171% Glasgow, and South-Western........ 4,127 4,785 28536 Great Northern and E. L........... 11,076 15,868 188 Great Southern and Western (Ireland) 4,194 5,54 C 319 34 Great Western .................... 18,317 22,662 25 Irish South Eastern ................ 149 165 90 Lancaster and Carlisle .............. 4,3,4 5,420 260 Lancashire and Y0rk5hire............ 16,375 23,113 70 Leeds Northern .. • • .. • • ............ - - 181 Liverpool, Crosby, and Southport.... 310 368 55336 London and North Western ..... .... 44,575 55,153 536 London and Blackwall.• .......• .... 1,263 1,735 173% London, Brighton, and South Coast.. 9,722 13,853 253% London and South We5tern......... 11,550 14,721 3434 Londonderry and Enniskillen ........ 294 414 1136 Manchester, Buxton, and Matlock, &c. - - 167% Manchester, Sheffield, and Lincolnshire 6,548 11,139 936 Manchester and South Junction...... 616 1,725 28 Maryport and Carlisle -••• • - ...... 614 775 498( Midland •••••-••••••• • • • • • • • • • • • • • 22,159 27,165 126 Midland Great Western (Irish) .... • • 2,474 2,739 37 Monklands • ....................... 938 987 60 Newcastle and Carlisle.... .....• •. • • 2,372 2,896 149 North British .......... _ „......... . 3,602 3,826 232 North Staffordshire ..............._ - 47 North-Western .................... 638 1,004 50 Scottish Central •• • • ...... •••••• 1,965 2,158 32 Scottish Midland --.- . • • • •... 664 645 2934 Shrewsbury and Birmingham ...... 586 - 47 Shrewsbury and Chester ............ 1,695 1, , 63 29 Shropshire Union .. .. .. .. .. .. .. .. .. 628 688 58 South Devon .. ..• • •.. .... .. .•• . - 1,988 2,251 288% South Eastern.. ~ ~.• -.•••• • _ - _ 13,243 18,452 131 South Wales .... - • .. ........ ..... 1,647 3,393 77 South York., Doncaster, and Goole .. 1,314 1,627 40 Taff Vale ..............• .• •••• • • .. 2,475 3,097 36 Ulster . ' 927 1,091 50 Waterford • and . Limerick •• .• -..••- 441 519 25 West Cornwall .. .••• . - - - 416 613 12 Whitehaven Junction ••• •••••••• •• - 187 259 65 f34 York and Newcastle, and Berwick & York and North Midland & Leeds 23,052 27,015 FOREIGN. 571 q Dutch Rhenish •• .• •• .• .. .. •• • ... - 1,140 1 443 21 36 NI aria Antonia ••-•••• •• •• ••-• •• - , - 63 Montereau and Troyes .............. 1,172 1,014 63 Namur and Liege ............ ••• • • • 1,114 1,445 443% Northern of France •• .. .. .. •• • • .... 25,096 25,363 577 Orleans and Central* - - ... .. - - - 240 Paris and Lyons .........• ••„ - .. 14,702 16,163 84 Paris and Rouen. .......... •••• • • •• 9,087 8,109 399 Paris and Strasburgh ........ ••., • • 10,249 18 , 7 60 59 Rouen and 115vre.........• ••• • • 3,017 3,375 59 Western of France 4,794 5,374 * The receipts include the tratlk on the Orleanstand Central, Or leans and Bordeaux, and Tours and Nantes lines. THE CRYSTAL BONNET, worn by the Empress, ap pears to be driving the votaries of fashion in Paris almost frantic. Its transparent character shows the graceful contour of the head, and displays, as through a cloud, the masses of hair in softened contrast with the lucid neck and shoulders. These bonnets will be worn more forward than those of late, and while they reveal a temperate sense of taste, they get rid of the awkward, not to say effet gaillard of the recent mode. The means by which the appearance of woven glass is produced we have not been able to gather from the Messrs. Jay, of Regent-street, who are already in possession of some of these chapeaux, which certainly combine the elements of lightness and transparency with a fitting protection for the passing shower, or the more terrible visitation of ' P. coup tic soled, COUNTRY MARKET& LIVERPOOL—MIT 17. -it this day's market there was a fair attendance of ill trade, and a good demand waa experienced for wheat an floar at generally the extreme rates of Tuesday, (1. all. l° some instances at a slight advance for extra qualities, which are scarce. Oats and oatmeal steady in price, bu t !' limited sale. Barley, beans, and peas without change value or demand. Indian corn not much inquired for, an barely supported late rates. WAICTIFIELD—MAY 27. E A fair arrival of grain. Fresh wheat in request, a nd improved condition enables holders to obtain on such treme prices. On the wh o l e the trade is farm, and rates obtained for a ll d escr ipti ons . Barley quite as , Oats and sh e lli ng are a s h a d e hi g h er . Beans scarce , ' 1 " bring the highest quotations. Other articles as before. EXETER—MAY 27. CORN EXCHANGE.—For p r i me sa mples o. wheat 58 6 a ,s 34; to 6s 3d ; inferio r , O s Od t o O s Od ; b ar l e y, 3s 6d to Ane , grinding, Os; oats, 2 s 6d t o 2 s 7d per b us h e l. Flour -- ''" 35s to 36s Lseconds, 33s to 34s per sack. „.,. re; CATTLE MARKET.—Prime beef, lOs Od to 001 P- - .1 ° 05; 2d quality, Os to Os Od ; cows and calves, 9/ 9s to l bee p, steers, 0/ to 0l; butchers' calves, 4d to 5d per lb; boo prime wethers, 6d to 6d; ewes, 5d to 6d; stor e 30s to 38s each. INVERNESS.—MAT 24. CollN.—Wheat, per quarter, weighing 621 b per 1)11$114 0,1; 44s Od to 46s Od ; b ar l e y, ditt o, 541 b ditt o, 27 8 t° 289 Oats, ditto, 421 b ditto, 20s Od to 22s Od. oa • tlitt ° MEAL.—Oatmeal, p er i m p, b o ll 15 s 6d t o 16s ou second, 00s Od to Os Od ; barleymeal, 118 6d to °5 0 0,1; peasemeal, 15s Od to Os Od ; bran, per stone, Os 7d to od to Ist flour, per 2801 b, 40s Od to 428 Od ;2d ditto, 3 9, s fxl 32s Od ; oatmeal, be s t, p er s t. o f 141 b impe to is 8d; ditto se con d, O s Od t o O s Od ; b ar l e yine 6 i l c ob, to Os Od ; peasemeal, is 6d to Os 0 , 1; Ist flour, 28 3s Od credit ; 2d ditt o , 2 s 3d cas h , 28 7d credit. COAL MARK Prices of Coal per ton at ti ET—MAY 27. he close of the market 17 Hett0n.................... Ha5we11..................... Lambtou ................... Pensher ••• 'l7 Russell's Hetton ......... Stewart's l7 ... Plummer • '16...... Hetton Lyons Main ..... ii Ha r t1 e y .............. ......... Cassop ................... . •i 6 I Heugh Hall.. .............. 17 I South Hartlepool ........ South Kenos ............... ;6 Thornley • •• ' l7 Tees ............ • ......... 16 I South Durham .......... St. Helen's Tees ........... 5 I Woodhouse Close •••"15 I Grey's West Hartley 'l6 Derwentwater Hartley 0 IlLlangennech ............... 1 6 1 Sidney's Hartley ........ '0 I t Anthracite Hartley ...... .44 I Sold 4l. Bate's West Hartley Burnhope s. d. ...16 0 ..13 9 _l6 3 ...15 0 _l6 6 ...16 6 Carr's Hartley Cheater Main.. Hasting's Hartley... Holywell... .......... Howard's West Hartle: Netherton 16 0 Willington Hartley l5 6 Longridge's Wst Hartleyl6 3 North Percy Hartley l6 0 Ravensworth W. Hartleyl6 0 Tanfield Moor l5 0 Tanfield Moor Butes 15 0 Smith's West Hartley l6 6 Wylam 15 9 Wallsend, &c. Acorn Close l6 3 Gosforth 16 0 Harton l6 0 Hedley.. 15 9 Lawson l5 6 Eden Main 16 9' Ships at market 1, RAILWAY SHARE MARKETS. LIVERPOOL, MAY 27. STOCK EXCHANGE.—The market continues flat, ° bov to the state of the Turkish question. Quotations , ti ojoh ever, have not undergone much change. Eastern 9°,, (0 13 5-16 ; Lancashire and Yo r k s hi re , 80 79i ; shares), ; Lancaster and Carlisle (third shares), t a d , London and North W es t ern, 1171 ; ditto (eig hth 0 l 7 7 4 i; 7-16 p. ; ditto on Banke rs ' rece i p t , p. ; Midl a nd, i f o' South Eastern and Dover, 22g ; York and Nod' land 31i ; St. Helen's R a il way an d C ana l s i x per cal" COURSE OF EXCH. Am5terdam............ 11 17% Ditto, three months 11 19 Rotterdam ......•• 11 19% Antwerp .............. 25 30 Brussels .............. 25 30 Ilamburgh ............ 13 B%' fANGE—YEsTEnDAT• Gibraltar ...........• •• 10 Leghorn .........• •• 40 Genoa ............•• •• i Milan ,Venice 'Naples • ..... • 05 Palermo ...........• •• 1254., Messina .••• • • • • 53,1 Lisbon ........ •••••• •• 537 !Oporto ..... • 911. TU° Janeiro Buenos Ayres ••• New York, 60 days' eel' Philadelphia .. •• • • O. PRICES OF MULLION, 11/ 9 Foreign Gold in Bars •f• 7 0 , ! Portugal Gold Coln • • 4 Mexican Dollars .. •• v n 1 New Dollars .. 0 • • „ 6 Silver in bars • •• •• •• .... 25 10 Ditto, throe months • 26 30 Lar5ei11e5..•.........., 23 3234 Bourdeaux ............ Frankfort-on• Alaine 1`.:0% _ Vienna .. . ...... 10 55 Trieste ............•... 10 57 Petersburgh............ 37% ➢ladrid ................ 55% Cadiz..... ......... 50% 8arce10na........•• •••• Seviila ................ SEABORNE MAILS. (N signifies that the mails are sent from the General by the night—and M by the morning—dispatch.] Day when made up From what /TS COUNTRIES, in General Post- Port Office, Loudon.* Dispatched. Epr 1 01 r o°' America(byllrlt.pack)N Every Friday .... Liverpool ... . America (by. United Ste. rri o packet) ..........N May 31 ...• •• • . Li verpoo l A America (by U. States packet) ..........N May 25 ........ soutbamptonvun 1 Australia (via South-, ampton) IN 'July 4 .... Southampton .Ttalei Ditto (via Marseilles) N J u l y 8 Ditto (via Cape of Good Hope) ............N June 4 Africa ( West Coast) .. N 23rd of the month. Plymouth .. " 5 $9 Alexandria.......... N 8, 9, 24, & 30 of m. Dover .... • • 1111,, Alexandria ........ .. 31 4th & 20 t h o f mon. Southampton u n- 4 Bahamas ........... AI 2nd of the month Southampton une Belgium ............N I Dover ...• • • „II 9th of the month.. Southampton up e if inenos Ayres Al 9th of the month.. Southampton Jo n ; i 96, ( ape of Good Hope ..N 14th o f the month Plymouth • • A...t0 Cape of Good Hope N 14th of the month Plymouth •• ' 4 ' 4 ,;5 6 Cape de Verde ......N 14th of the mo n th. Plymouth •• Ar Ceylon (see India) tell fi g; Ceylon .. ........ ..N 14th of the m on th Pl ymou th .. •• T o. Channel Isles ........N Mon.,Wed.,&Frid. Southampton 1 0 I ';(1 & 17th of month Southampton n " China (see India) s/ $ 0 Constantinople ..N 7,8,17,24,&27 of m Dover .... • • ~.„0 4 _a Constantinople ........ 4th & 20th o f mon. S ou thampton J3, 1 - c eds" cont. of Europe M& N Twice daily Dover ...• • • a y Egypt (see India) Tscl eeajr- France M & N Twice dai1y...... D over ...• • • ..e 4 Gibraltar M 4,7, 17, 20, 27 of in. Southampton "'" Greece (see India) Greytown 31 2nd & 17th of mon. Southampton $1 .1. 10 Hamburgh ..........N Tuesday & Friday London ..... n a '; 1 , Havannah . Holland Honduras M 17th of the month. Southampton 1 ; 8 4 India (viaSouthampt.)M 4th & 20th of mon. Southampton L 4-0 3 1 India (via Marsellles ) M Bth& 24th of month Dover " lonian Isles (see India) Ireland ........31 & N Twice daily Holyhead •• • ,e 4 Lisbon .......• 7,9, 17, & 28 of m. S ou thampton o'--tie , Madeira M 9th of the month Southampton t oe 0 Madeira 23rd of the month Plymouth • • Malta (see ladle) 9$ Malta N 7,17,19,28, 30 ofm. Dover ..... • 01 Mauritius (see India) ril ?‘ Mauritius 14th of the month Plymouth • AP u es • Mexico M 2nd of the month.. Southampton s ee $ Naples..... N sthlsth2sthorm on . D over . • •• I New Granada 2d & 17th of month Southampton New Zea1and.......... By private ship .. Various pox." one $ Papal Stat N Sth 1 sth2sthollnon. Dover .. •• •• o ne Peninsula es 7 thl7tll2Bthofmon. Southampton o ne I s Peru • 2d & 27th of mon Southampton pr o Port Natal 14th of the month Plymouth • • u ne 9 Sicily sthlsth2sthofmon, Dover .• •• •• ope Tuscany N sth 15th25thofrno n. Dover .•• • • • o ne Venezuela M 2d & 17th of month Southampto n Van Diemen's Land (se. Australia) .. Southampton trio West Indies m 2d & 17th of month SouthamPi - - a s Of°, dates fall on a Sunday, the ma - die ~ bp° ing day, with the exception of the Sfalta, both of which will be dlOP$. * When any of these dispatched on the follow Southampton), and the day preceding. fO e BANK OF ENGLAND. iP An Account pursuant to th e A c t 7 th and Bth Victoria, c . the Week ending on Saturday the 21st day 01 316 3r ' ISSUE DEPARTMENT. ICO 1 1,0 16 '90 , Government debt •• • • 9,9 84 3 :60 Other securities ••• • • 17, 85 9 1# Gold coin and bullion 1 9' Silver ..... ••• o gb £31,372,785 I £31,0 4r. Dated the 26th day of May, 31 M. MARSHALL, Chief 1853. CO Notes issued ........ 31,372,785 RANKING DEPARTMENT. X Proprietors' capital .. 14,553,000 Re5t................ 3,156,577 Public deposits (in cluding Exchequer, Commissioners of National Debt, Say ing's Banks, and . _ Government secteitieS t (Includg.Deadige...ll 13,191,10 Annuity) .• • • ,• •• " 14, 566 ,'03 0 Other securities.• •• •• 8 ,13• , / $9 Notes ••..• • • • ••• • • 5 1, Gold and silver coin.. —.— Dividend Accounts) 5,815,477 Other deposits ...... 11,953,498 Seven Day and other Bills .............. 1,326,133 Chief CR- M. MA.RSIIALL. 153. £36,804,685 Dated the 26th day of May, It PRICE OF SUGAR. col a ° of The average price of Brown or Muscovado 811011,,th from the return s ma d e i n th e week ending th° e%c101„,1 May, 1853, is 255. 9d. per hundred weight' the P.., of the duties of Customs paid or payable thereon portation thereof into Great Britain. BIRTHS. OF A BON. On the 26th inst. a Panfield Rectory, Ess°l' th e *69 of the Rev. E. J. Hill. On the 25th inst., at Southminst er Vicarage, °II° wife of the Rev. G. C. Berkeley. OF A DAUGHTE R. or per•• On the 25th inst at Chis w ick, t h e wife of . 101311 Esq. On the 25th inst., at 23, Westbourne•gro", the wife ° Frederick Tayler, Esq. MA RPIED. On the 26th inst., at Moulsham, Chelmsford, ,stile.silio:: W. Williams, curate of Neath, Glamorgnshire, do„. eldest daughter of the late Thomas Quin, Es of. On the 26th inst., at Arnold, Notts, the ltev,•,_ e ld Cheetham, B Acurate of . daughter of John Simpson, Esq., of Arnothi • to Lydia, —_—_—__ 0 0 f r ale DIED. Vox ‘,Ol O On the 9th ult., at Poonsh, SeYre (gir n ef Lim Monro, of the 78th llighlanders, and second 0 , nov o. 0 Hale Monro, Esq., of Incrsdon in the county °, l s ' - th , Jo On the 24th inst., at 33, Yulteney-street, ,i'. the Sttili; Lucius Dampier, Esq., aged GO, vice-werden,'",be late ' - ; r 0 nary Court of Cornwall, and second son 0 1 ' Henry Dampier, one of the judges of her 3faie st i 'el C° A.str— at, of Queen's Bench, at Westminster. A a Bros" On the 24th inst., at his residence, Mr. James Gibb • erg°, LONDON : Printed Irv—iig, wine ands c31./3-1)°11311t. 1 44P '. of Ofic 4, of No. 112, Strand, Printer, at Pi $ OO , the cow Strand, in the Precinct of the Savoy, in Middlesex, Saturday, May 28, Iso. Berlin