The Sun. — London, England, 1853-04-22 00:00:00

14 01%1/LENT TO THOMAS HOOD.—The tine! Sithscribers to the _Hood Memorial Furl] are Teflue3ted to b.ur a MEETING at the Whirtingtm Club, Strand , on NVLTNES • Of tk4 y c l o .N in izq ra ,: iit A eo. pril 27th, at 7 o'clocA, to rez , ire t he r al I,c•po,t JOil .; WATKINS, llon. F.cc. TVIOUNT CARBON COAL AND IRON COMPANY. Sitbser of ibers are hereby no Offices, 30, Bucklersbnry. thts titled that the SCRIP CRIITIF,ICATEES exp COMPANY will be EXCHX.NtIED for BANKLRS' R - KIS on and after TUE:DXY next, the 26th ins:. By Order of the Board, W. A. lIOEBEE, Sec. 4 Dra 22 1553. PHOTOGRAPHIC -SCHOOL-- The ROYAL POLYTECHNIC INSTITUTION. Y/I,—. Pacicus Plate Glass House, 30 feet by 15, wlth the Claes ens and Ladies' Apartment, being nearly completed, Clisaes or Itielv)at4 Lessons, embracing all branches of Photography, will cc-m -, " 1 M ay 2ntl, 1853, for Gentlemen, and May 3rd, for Ladies. It ; perfect Apparatus with Itos's finest Lenses has been procured, ~,e , e _l'Y new improvement will be added.. ,? eas been lon 4 _. 1 . tiehoul will be under the joint direction of T. A. Malone. Esq., g connected with Photography, and J. IL Pepper, r?he Chemist to the Inititution. -.....2 e sPectus, with terms, may he lied at the Institution. PATRON—H.R.H. PRINCE ALBERT. YAL POLYTECHNIC INSTITUTION. —An Optical and Musical Illustration, with Dissolving b 3,1 1 17. of a Midsummer Night's Dream, with the Original Music Is t 2 _rienrY Bishop and others, concluding with the most interest git.'.lles and Songs front Mrs. Beecher Stowe's Popular Work on -. 41 7 1 7 Morning and Evening. Lectures :—By J. IL Pepper, Esq. 4,, - hours with the Ancient and Modcrn Chemists ; by Dr. Bach -I,47Leron Pnetunaticg, in which the Principle of the Fly's Foot and so il t. l4ll l on the Ceiling will be explained by Mr. Crispe, on Brice adaLalorie Engine. Is.; Schools, and Children under Ten years of age, Half-price. TR. WELLINGTON and UNITED SERVICES BENEVOLENT INS FITUTION. Founded October 21, 1852. Aga Lp io 'NATIONAL TESTIMONIAL to the late DUKE of for the the RELIEF of VETE •AN SOLDIERS and of her ISL•jesty's and the Honourable East India Com ' Services, and their WIDOWS and ORPHINS. Life Subscription • • ..... • • • • • . • £lO 10 Animal Subscription .•••••• • • • • • • • ........... 1 1 s . Apt,. L nk nbscriPt. tons and contributions are earneslly solicited, and will be receive.' on account of the Institution, by the committee bouorarr trustees, at the Offices of the Institution, or by the re "tive bankers. HENRY TOMMEY, Jun., Secretary. 11 Ball fah to be addressed to the Secretary, at the Offices Itif o Ztution, 12, Pall-mall East, where attendance and further are given daily from 11 to 4 o'clock. IICTUAL LIFE ASSURANCE. ~,4411/STEES. IhZ B Baring. Esq . ,M P. W. G. Prescott, Esq.,- T r s 'n flukey, Jun, Esq. I Baron L 'de Rothschild , M.P. Maurer of the Benevolent Fund—Sohn Abel Smith, Esq., M.P. feredTO u b ,, USBANDS and WIVES.—An important advantage is of tth~the Provident Clerks' Association, which enables both or their ` O make a certain provision in case of death for the survivor children, as the Policies granted by the Association may be e „,,PaYa' , le to the WIDOWER, WIDOW, and CHILDREN of the Nit -, FREE OF PRoarerE and LEGACY DUTY. la DERIVE GREAT ADVANTAGE FROM THE BENEVOLENT FUND' 42 , '4all.ectuses and full particulars may be obtain ed at the Office, 'orgate-street. Apri l , 1853 PHILIP HENRY BYRNE, Sacretary. IMMEDIATE AND DEFERRED ANNUITIES, On very Advantagesns Rates, 14 Granted an Hca'thy and Invalid Live" , by the A SV PROPERTY ASSURANCE AND * ~, TRUST SOCIETY. ~, 4- •" ,, e Assurance in all its branches ; Assurance of Leasholds. WILLIAM NELSON. Actuary and Secretary, 30, Essex-street, Strand, London. ---...._ AGENTS WANTED. RAND -IN-HAND INSURANCE OFFICE, No. 1, New Bridge-street, Blaekfriars, London. Establisted in 1696. 7 11 4 , e lion. William Ashley. be lion. Sir Edward Cast. Arthur Eden, Esq. Lettsom Esq. al,4lZes Esdaile, Esq. 31. Farquhar, Esq. DIRECTO39. John Gurney Hoare, Esq. E. Fuller Maitland, Esq. William Scott, Esq. Julm Sperling, Esq. Henry Wilson, Esq. W. Esdaile Winter, Esq. LIFE DEPARTMENT. T his r „,, Office offers a low scale of premiums to Npn.members, with :4, Participation in profits ; or a Member's scale of premiums, with annual participation in the whole of the profits after five full itultuAl payments. 1 11 the years 1849, 1350, 1851, and 1852, the premiums of all Mem 'era' Policies were abated 52 1, per cent.; that is to say, a iremium Of 100 1 . was reduced to 471. 10 4 s. Insurances eff,cte , l before the 24th June next will participate one Year earlier than If effected after that date. FIRE DEPART3IENT. Insurances are effected on every description of property at the Usual rates. RICHARD RAY, Secretary. A LLSOPP'S PALE ALE, in Bottle and Cask, IMPERIAL MEASURE only, at the following prices : Allsupp's Pale Ale, in Imperial Quarts .......... Bs. 0.1. per Dozen. Al l sopp's Pale Ales, in Imperial Pints.. •• • • .... 53 . Od. „ J ; llO PP's Mill Ales, in Imperial Quarts .• Bs. 6d. „ 411 sopp's Mild Ales, in imperil Pints.. •• • • 53. 6d. „ Allsopp's Strong (the Old Burton) Ale, in Q arts .... ...... ••••• • • •• lmp e..los. 6d. ,• 'LI isoPP's strong (the Old Burton) Ale, in Impe nal Pints . 6s 6d. ~ dl PP's Pale Ale, 18-gallon Casks.. •• • • I, , Eoprl IMild Ale, 18-gallon Casks.. • • ••••• • • •• • • •• • • " '• ' • 335. " 4 ' Bo PP's Strong (the Old Burton ) Ale),. 18. gallo n• Casks ...... 455. Orders must be for Cash, addressed to HARRINGTON' PARKER, Beer-Merchant, si, Pall-mall. rir EA. -IMPORTANT ANNOUNCEMENT.- eh r , Government having by the Chancellor of the Ex ktr‘itier, their intention to reduce announced the duty upon TEA from 2s. 2 y,,d. 4,,Jpiyt tc Is. 10d., wit h a further progresoive yearly redact i o n 1,,',"2!1t descends t o ONE salizixo ONLY, we have much pleasure to tlZal our friends and the public, that the advantages arls , ng from liX,?.Pr o posed reductions will. immediately they come i nt o opera l'Ws r e given to our C us t ome rs, and the prices of .the whole of our Sti o J e gulated accordily. la Parliaanent confirm the proposition of the Minister (which tit t h - e ' n ' den tiv anticipated) the new duties wi l l probably be receiv ed s ''"t' 3l,3ll anuse on Tuesday ' next, the 26th April. SIDNEY, WELL', & CO. Tea Merchants and Dealers. &a} _ . 1 ,4 -11 40 4 T the CHANCELLOR of the EXCHE anenZe_in months has 'ust FOUND OUT.—That the increase of th earned -onthsjexceeds nine hundred aid twenty thousands, by a re mactiona"ge Will be derived by the nation individualsan i cl vance the real value Prop - g t he rate of interest. which , to •sieroj a , Y. The favourable impression this has made on our com hioBt , citizens fully proves that Quality and . Cheapness . ar : e , the , p e ,,,, 4 ,DProved • principles of Business. This, very convincingly, 8 4 - er ai ` o t e the -practices of E. MOSES and SON, who commenced, ae have carried out, the most substantial improvements in abl es ;, at a redaction in prices far beyonff.the expectations of the ghat`oner. hia,,, have E. MOSES and SON "Just brought out ?" The most (.toZ;','" o cent and GIGANTIC STOCK of SPRING and SUMMER izeet7', ever exhibited—peerless illustrations of the latest improve 'aura the world's commerce, the materials •being selected with bt a i r agieled diligence and perfect experience, from the newest and P i nples furnished by every celebrated manufactory, British Ptry„ re t B / 1 . In this selection the success of E. MOS E S and SON S üb, nEI will be found advantageous to their PATRONS and the and in ways too numerous for detail. Ihe richest, most novel - -th arle d — the finest and best materials—the first order of fashions htn e most artistic cut—the neatest and best workmanship—is coni ri,m,yitli a great reduction in the prices of every description of & e. lIOSIERY, HATS and CAPS, BOOTS and SHOES, fec., Irts, r klaPeet the endless novelties in SPRING and SUMMER P atri c and TROUSERS, the thousands of NEW STYLES an , d o A , I , of incomparable elegance ' , the SPRING and SDMMER r) and OVERCOATS which for style, quality, and price have and it will " found out " that E. MOSES and SON have Ine., ‘ : d _ c _ d Spring and Summer Dress for all classes in the amplest and t. , ,,cOnoinical manner. rha 3 ;"ItANTS to AUSTRALI I, sr any other part of the world, at t %ye as much by purchasing their Outfits and requisite Clothing ihei r ',.,SES and SON'S as, in many instances, will pay the cost of 14y are s ate : when the superior quality of the goons and the prices which are compared, these saving is nearly half the amount caf t. have been expendeelwhere. e M OSES and SON'S WHOLESALF. BUSINESS offers the of pt most profitable Investments for Capitalists and . every class veiti` al glants the Goods, havirg a world-wide celebrity, are sold deseriout.inconveni, nee, and turn to better interest than any other Th e ßlea of merchandise. dac e , th r nagn tude of E. MOSES and SON'S Outfitting Business tn krnbern to keep a separate Department for Emigrants ; they also UeGentlei,e (without any charge) full Lists of Outfits for Ladles and or p osi rrn. with Shipsaiiing inforaVo, &e., either on application ee, to any part of he kinmgdom.rt lO N. — E. MOSES and SON regret liming to guard the ainst imposition, having learned that the untradesman-like the a ' uu „, Of '` Being connected with their Establishment," or " It's .ob , rl o " - `e concern," has been resorted to in many instances, and for reasons, they beg to state that they have 43 CONNEXION WITH ANT OTHER HOUSE IN OR OUT OF LONDON, tondo except their own Establishments, as follows : 1 14,85 , City Establishment, 154, 155, 156, and 157, Minories, 83, T *and 85, Aldgate, opposite the Church, all communicating. "'",adon West-end Branch, 506, 507, 508, New Oxford-street, I, 2, nart-street, all communicating. 1 / 4 r croril (Yorkshire) Branch, 19 nd 20, Bridge-street. Ceflield Branch, 36, Far;ate. g,alerehant ilors, Clohers, Hatters, Hosiers Furriers, Boot and M akers Ta , and General Outfitters for Ladies , and Gentlemen. -PORTATT.—ShouId any article not give satisfaction, it will te eg o , eanged if desired, or, if preferred, the money will be retained Zlhout hesitation. All goods are marked in plain figures, the lowest '`'"„ce, from which no atiatement can be made. The Establishments are closed from sunset Friday to sunset on .r iturdays, when business Is resumed till 12 o'clock. t A new Book, entitled " The World's Pharos , " containing the lciarant's Assistant, full list of pr i ce s, and directions to r self mea bZrelnent, may be had on applicat i o n, or p ost-free, to an y part of t he kingdom. A handsome Almanac for the year ending 1853 can be had gra ti s , On aopitcation. AA XOTICE —The tablishment will be CLOSED the whole of - I'„ttIRDAY next, Es but b u siness will be resumed on Monday morn 'g, as usual, at seven o'clock. lei Pon parle Francais. aquaso Italian°. Idler spricht man Deutsch. habla Espanol it. CIILVERWELL'S NEW WORKS. 67, r, To be had 'of Sherwood, 23, Patern oster-row , Carva lho, 'ea-street Mann, 39, Cornhill. Pric e One Shilling each ; by ls ENJOYMENT OF LIFE. c__ "Health, Recreation, and Rational Use of Time." _ ea u'rirlyl3:—EaTly Rising—Spring and Summer Mornings—Ex- Illions about the Environs of London—The Parks, Lanes, Hills Tries and Fields, High-roads, and other pleivant places—Country 3s tu r and Rambles—The Sea—London at Night—Evenings at Home lc—The Drama—On Eating, Drinking, bleeping, Bathing; Air, "'at. Ease, Occupation, &c., PnAGMENTS FPOM TILE FOUNTAINS. Two Vote. Vol. I. VISIT TO THE LAKES; SKETCH:OFIEDINBURGII, &e. . 11. T HE LAKES OF KILLARN VoI EY ; REMINISCENCES OF DUBLIN, &c. WHAT TO EAT, DRINK, AND AVOID, That three score y ears and ten our course may run. cr. .'2ll so l 3 ldar review of almost every form (came and cureof n tium3r-debilitated health and enfeebled constitut , on that barasses bit e aTulg. besets the man of pleasure, business or study, and (pi lau," °ld age ; with tables and rulesfor the diet and physical r e g u. It of every -day life. IV. THE PASSIONS. " What passions hurt the body—what improve, Truths as refined as Athens ever heard." The ad vtni•-•Aer :—Life's pilgrimage, from infancy to old ago. 4ru n f_the Passions. Chastity and its infringement. The casualties . - ..uousuess and dissipation, with illustrations, graphic, narra ", and reMediativO: Advocacy of early marriages. THE MARRIAGE STATE. To be or not to be, that is the question." tion a/antit:—Laws and obligations of nature, society, and reii ehoice marriage, to be observed by either sex. Time an d , on , both sides, as to age temperament, complexion, and p hy : t , to secure healthy offspring, with the art of rearing them. ca.s ts, cal :efectiveness and its removal. Sterility and its conversion. 7 1. CULVERWELL, M.D. (1841), m . E . c . s . (1827), L.S..A. vasl4), twttt ers. TWeqty-five years Medical and F orens i c Referee n t here ach; by post, Is. 6d. xi ir eet. ° be had of Sherwood, 23, at ; Caro, vall 147, 1 ' tr eet ; Alsuan, 39, Cornhill; or of M. U. Culverwel, 2,1 D., „,,P , Art:9ll 1 1.,, ..tikull IN -P—e, Regn-swho may be coueultcd daily from - ' --4- --- 2 Ma OOTtil till NyeNW% No. 18,90!.] G LAMORGAN AND CARDIFF"COAL AND COKE COMPANY. Conducted on the Cost-Book Principle. Capital, 50,0001. In 25,000 Shares of 21. each, with no other lial Ay. To be paid in full. 10,010 Shares are alrealy allotted Although the Mine has' been recently opened, and the works are incomplete, the present profit' enable the Vendors to guarantee to the Shareho.ders five per cent per annum upon the whole capita. COMMITTEE OF DIANAGEMEN"r. Mark Hulpen Sweeny, Esq , Captain Roya l Navy, BromPton. D. Et. Burnett, Esq., (Messrs. Burnett and Co.), .b avy Agents, Surrey-street, Strand. Henry Corbett Taylor, Esq , Director of the Mentor Life Assurance ociety. Thos. Edmund Weller, Esq , Putney Hill, Surrey. Edward Cartels, Esq., Cannon•street West. George Henry Fletcher, Esq., Merchant, Bread-street. With power to add to thetr number. AUDITORS. S. Lowell Price, Esq., 5, Gresham-street. Cyrus It. Edmonds, Esq., Ampton-Place, Regrnt-Equare 11Asignas—.Messrs. Williams, Deacon, and Co., 20, Eh - chin-lane. SOLICITOR —Christopher Cooke, Esq , 12, Southampton-baildings. BROKER—John Smith, Esq., 3, Shorters•court, 'lhrogmorton-street. SecatT2tax—R. J. Morrison, Esq. OFffICES-7, Tokenhouse-yarl. • PROSPECTUS. The Property to be worked by this Company consists of about 750 acres, lying between the Llantrissent and Pencoed Stations of the South Wales Railway, which passes through the Estate. It con tains seven seams of bituminous Coal, from six to nine feet In thick ness, and producing excellent steam Coal, and the best domestic and cooking coal in South Wales. The vendors, who are largely engaged in mining operations In Staffordshire and Glamorganshire, and. are well known responsible n -have entered into an enmagement with the promoters to grant a lease, for about 60 years, for the sum of 20,0001., with an equitably arranged royalty. As a remuneration flir the outlay of capital awl the preparation of the a orks, they have consented to receive 5,000 Shares ; and, as a proof of their confidence in the immediate profits to be obtained from the Mines, they have entered into an agreement to guarantee five per cent. per annum upon the capital stock of the Company. The distance fro•n Llantrisstnt, near which the Coat is placed on the Railway, to the Port of Cardiff, where the demand is greater than the supply, is eleven miles; and the c..st of transit (already arranged) is moderate. But the Ports of Swansea, Newport, Chep stow, and Gloucester, are mark is open and accessible, and the demaninu each islarge and daily increasing. The coke taa,)e fro,m the coal of this district is superior to all that in manufacluredlit-SoutitXales, and secures a largo demand. The Committee of Management are convinced, from the evklerree before them, tip.t the Mine will, at the commencement of the under tsking,, be. worked at a profit by the Company, which, hafted, is proved by the guarantee voluntarily given by the vendors. Two shafts are already sunk, two engines erected, and coal is being sold. It is fully anticipated that, within a short period, from six to eight hundred tons will be raised daily, with a net profit which will be highly satisfactory to the shareholders. Should these quantities be doubled, the mine would still be unexhausted at the termination of the lease. The Managers have already offers from Rowport for 250 tons daily, at ten shillings per ton; and it is well known that four times that quantity would have a ready sale at Cardiff. But on the moderate calculation of a supply of 500 tons a-day from these mines, the gross yearly profits will be as follows:- 500 Tons per day, say at Os. 6d... ••.. • . .. £71,250 Deduct Royalties and Expenses .• • • • . .... ..•• 41,100 Anr ual profit • • .............. • . £30,150 The Mines will be worked on the Cost Book principle, and conse quently no deed will be required f ,r signature Ten Thousand Shares are already disposed of. The remaining Fifteen Thousand he promptly allotted, that t he Company may take immediate possession of the property, and commence the works, for which all the necessary arrangements are made. The following are extracts from the reports of Mr. Edward Bagnall and Mr. Strick : Mr. Bagnall sas s,—" I have inspected many collieries in South Wales, and know of none in which a moderate outlay can secure so large a return. The quantity of Coal in this Coalfield is estimated to contain 40,030,000 tons, which to exhaust in sixty years, 2,222 tons must be raised daily." Mr. Strick reports as follow::—" Trecastle consists of about 550 acres, and is situated upon the South Wales Railv. av, having seven valuahle working veins of Bituminous Coal, varying in thickness from six to nine feet each, extending nearly two miles and half east and west, and duping to the north. A pit has been sunk 150 yards, which has intsrsected several of the veins, leavihg, according to sceton, forty yards to reach the well-known Cribber Vein. A new engine of fifty-horse power is now erected at this pit for winding and pumping. Llanharry extends over about 200 acres, and has the same veins as Trecastie. " No doubt can arise as to the existence of the different veins of coal under each of the properties, as the p'ts, already worked in the crops to shallow depths, give positive proof of their being thoroughly proved. The quality of the coal has likewise been tested, the same vein - , icing extensively worked at P le. I know of no coal property in Wales that possesses so many advantages, and affords such an opportunity of realising profits." These reports have teen fully confirmed by a gentleman well known as a geologist, who has examined the property for the Com mittee of Management. FORM OF APPLICATION FOR SHARES. To the Committee of Management of the Glamorgan and Cardiff Coal and Coke Company. Gentlemen—l request that yon will allot to me shares of 21. each, in the Glamorgan and Cardiff Coal and Coke Company, and I hereby undertake to accept the same, or any less number that may be allotted to me, and to pay the amount thereof when required.—l am, gentlemen, your obedient servant, Name in full .. • • •••••• •••..•• • • • . • • • Address .. •• •• •• •• ........... ..... •• Profession or bu5ine55.............. Reference •• ..... .................. Dated the day of , 1853. Applications for Prospectuses and Shares to be made to the Corn. patty's Broker, Mr. John Smith, 3, ShortWs-Court, Throamorton street; or to the Secretary, at the Office of the Company, 7, Token home-yard. -EXCISE -OFFICE, in Old Broad-street, FOR SALE.—To be SOLD, by TENDER, by order of the Com missioners of Inland Revenue, in several Lot:, or, if an adequate price be offered, in One Lot, all those extensive, valuable, and highly important FREEHOLD PREMISES in Old Broad-street, in the city of London, known for many years as the EXCISE-OFFICE, and, recently, as the Inland Revenue-office; comprising the elegant and substantial stone building fronting Old Broad-street, and the spacious offices and inclosed yard contiguous, in the rear, with a carriage -way entrance from Bishopsgate-street, till of which have been for thelast eighty years vested in the Crown, and used for the purposes of the Excise Revenue. The vast importance of this property, in regard as well to its lona -I.ty as its extent, is rif the highest character. The immediate neigh bourhood of the Royal Exchange, the Bank of England, the Stock Exchange, the Auction Mart, and the numerous other public and pri vate establishments for business, renders its value peculiar; and no opportunit r of acquiring a site in the city of London, in any degree approximating that now offered, will probably again present itself. Printed particulars and conditions of sale, with a form of tender, may be obtained at the offices of the Secretary, and the Solicitor cf Inland Revenue, Somerset-house; and of William Herbert, Esq ,the Board's Surveyor of Buildings, on the premises, in Old Broad-street. All tenders to be delivered on o r b efore the 25th April. next. Inland Revenue, Somerset-house, 31st March, 1853. SOUND and WHITE TEETH are not only indispensably requisite to a pleasing exterior in both sexes, but they are peculiarly appreciated through life as a blessing highly conducive to the purposes of health and longevity. Among the vari ous preparations offered for the purpose, ROWLANDS' ODONTO, or Pearl Dentifrice, stands unrivalled in its capability of embellishing, purifying, and preserving the teeth to the latest period of life. Pre pared from Oriental herbs, with unusual care, transmitted to this country at great expense, this unique compound will be found to eradicate all tartar and concretions, impart a pearl-like whiteness to the enamelled surface, remove spots of incipient decay, render the gums firm and red, fix the teeth firmly in their sockets, and, from its aromatic influence, impart sweetness and purity to the breath. It is important to observe, that when used early in life, it effectually pre vents all aches In the teeth and gums, effaces spots and discoloura tion, eradicates scurvy, and, in a word, soon realises the chief attri bute of health and beauty—a Fine Set of Pearly Teeth. Price 2s. 9d. per box. CAUTION.—The words " Rowlands' Odonto " are on the Label, and "A. Rowland and Son, 20, Ilatton-garden ' "engraved on the Govern ment Stamp affixed on each box. Sold by them and by Chemists and Perfumers. _ MEDICAL ADVICE ON THE SECRET INFIRMITIES OF ,YOUTH' AND MATURITY. DR. SAMUEL LA'MERT, 37, BEDFORD-SQUARE, LONDON, Doctor of Medicine, 'and Metric. elated Member of the University of Edinburgh, Honorary Member of the London Hospital Medic Society, Licentiate of Apothecaries' Hall, London, &c., &c. 11/7AY be consulted, personally, or by letter , on the various disorders of the nervous and generative system, resulting from juvenile irregu' arities and excesses, which have pro lueed 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 hes proved that there are in exit-A cne° secret causes of self-acquired miseries and disappointed hopes hi existence, traceable to certain pernicious habits, to which Nervous Debility, various forms of insanity, Unhappy and Unfruitful Marri ages, Impotency, Local and Constitutional Weakness, and their endless modifications ewe 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 incuirinz grievous penaltie..s, and when wisdom and regret succeed the heyday of inconsiderate self-indulgence, how these penalties may be mitigated, bow the sting of their bitterness may be removes!, and how the cvii and its con • equenccs may be avoided, and above all, chat there is scarcely any degree of physical infirmity or functional derangement to sthich the timely aid of science cannot apply a cure. DOCTOR LA'MEItT has for a long series of years been engaged in an extensive practice in the treatment of these delicate com plaints, and s the only legally qualified Physician 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 free. In seleetng list department of practice, he has been amply rue arded by the great success that has attended his efforts in the treatment of these cases, which are too generally confided to the rare of unqualified and ignorant empirics, who, with their pirated publications, assumed foreign names and titles, and pretended virtues of their patent nostrums, have inflicted serious injury on those who have been induced to place faith in their pretensions. At home for consultation daily front Eleven till Two, and from Six till Eight. All letters must contain the fee of 1/., and advice and medicines can be forwarded to any initials or address. It is desirable that patients wishing to consult Dr. LA'MERT should first obtain a copy of his work on ' SELF-PRESERVATION. A Medical Treatise on the Philosophy of Marriage, and Nervous and c O r e b nerative Debility, illustrated by fifty coloured engravings, and des cribing in, detail the various disorders resulting from secret habits and dFerseenriT, The perusal of this treatise will assist in the correct tin j of their cases, and may be had, price 2s 6d, in English, Brothers and Co. Storie, s e Dutch, Italian, or German, of Messrs. Piper Mann, corith e. 7ll 2 . 3, Patemo t r-row; Hannay ' , 63, Oxford-street ; by post for forty. 37, BEDFORD -SQUARE, tw , o e, Titchborne-street, Haymarket; or free - senaar, LONDON_ stamps, to any address from the Author's resi dence, IMPORTANT MEDICAL AND SURGICAL WORKS, Just pUblished, by H. Bathers, 219, Regent-street, London. No I. 870., in cloth, price 53. by post free, Is. 6ff-, ON TR I JE Sr FALSE SPERMATORRHCEA , with the View to the Correction of wide-spread Errors In relation to the Treatment and Cure of Sufferers from Debility of the denerative System, or Sexual Hypocbondriasis. This h the s " I thel —sji- Ahr:itl Translated from the German of Di :--- lICIfx --____ his frequent practi "Dr. Pickford is known to English readers . ORD cal contributions to German medical Uteraturll - a aY - be in his time, he informs us, that ho has addressed himself cal reader. We trust this may not be the l th t t , - f - -- i ,",... ''' rA " - detect any other equally flagrant evil which !t a ll., mawer to correct." —London Medical Gazette "We rromised in a former number that we should yr 30, 1851. w.rs, in order to exhibit its aim more clearly. The authoreur to this with great severity the impostors who make a livelihood h lashes on the credulity of the public. The tribe of ' Quiet Sym by Preying and ' Medical Friends,' are mercilessly exposed ; and if this book could find its way into the h ands of those who suffer fun th com plaint of which it treats , w e are satisfied that many h tndreds would 7 be saved much needless suffering of body and mind, and what is of less importance, though it is that which the quacks most prize— much money...... This volume is well qualified to put an end to the empirical system of treating Spermatorthma, and to place the treat ment upon a more rational and physiological basis. It is, therefore, 'Utely to do much good."—Medical Circular, June 16, 1852. Svo., in cloth, price 3s. 6d., by post ftee, 4s. THE CURE OF STR I C TURE OF THE URETIIIII, on Primi. pies at, once Simple, Safe, and Efficient, in even its most Inveterate and apparently Intractable Forms. BY F. B. COURTENAY, Member of the Royal College of Surgeons of England. "I n proof of his views ho (Mr. Courtenay) has given the history of a great many cases successfully treated, as bad as any which Mr . Syme a ddu ced, and on whith he had operated. . Such are eases ix., xi, ail., and xvill. No. ix. had res'sted, for a period of twelve years, the treatment by dilitation, and was finally re - noved in as many weeks. But cases xviii. and xis. appear, both In duration, severity, and complication of symptoms, of a more ag gravated character than any detailed by Mr. Syme, and yet the treatment adopted by Mr. Courtenay proved einineutly successful." —Professor Liz= 911 the Treatment of Stricture. ‘ t, •ig ? !. ,(7kA4.0:?,:4e1t: r2;lirt*, eat .4•0 , 7 ,44 t, • .4. .•• •Vii; 160 .t)k . \ ‘4, I 44 . • •? ..*f M . le L• • - ._. • •$4 / o.i • • $ , 4ti • • to , 4 ...„ ,• • 1 5.1177: 14 Z,, ./: 4. l hir , qatJ 4 = • LONDON, DAY EVENING, APRIL :22, 185:3. This day is published (Dedicatel to the Countess of Eglintcn), LIT TLE N.O It A. By J. L. With five illustrations by W. CRAWFOIiD, Esq. Small 4to, bound in cloth, gilt edges, Gs. Gd. Wiliam Blackwood and Sons, Edinburgh and London. Just Published, price 3d , per post, sd. INDIA REFORM. No. I.—The Government of India since 1834. No. 2.—The Finances of Irdin. No. 3. _Notes on India—By Dr. BUIST, Nrdl b 3 r ead y on Monday, the 25111 in,tant. No. 4.—The Native States of Ind'a, on Saturday, April3o London : Saunders and Stanforj, 6, Charing-cross. B anchester : Simms aed Pinham ; and all Booksellers and hallway Stations. Dedicated, by permission, to her Majesty. On Saturday, the 30th of April, ISS?, will be published, price 6d., o. I. of THE ENGLISH - CYCLOPADIA. A New Dictionary of Universal Knowledge. Based on the " Penny Cyclopzedia," but carefully corrected and brought up to the present state of knowledge in every department. Illustrated with many hundred Wood Engravings. Conducted by Mr. CHARLES KNIGHT. *.* Prospectuses may be had upon application to the Publishers, or to any Bookseller in town or country. London: Published by Bradbury and Evans, 11, Bouverie•street. ripHE ERA of SATURDAY next, 23d April, will'contain the whole Programme of the BUDGET, with Com ments thereon—Original Articles on Social subjects, Literature, and Theatricals —A Full and Original Account of York Spring and Mallon Races—Tile Winner for Two Thousand Guineas Stakes by •' Touchstone" and "Stable Mouse"—Latest fletting—The Fight for the Championhip and 500/.. &c.—Aquatics, Pedestrianism, Cricket, Hunting, Shooting, Wrestling, and all sporting information—All the News of the Week in a carefully condensed form The First Edition of Tue ERA is published on Saturday morning at 5 A.m. The Second E 'Mon at 12 o'clock, and the Town Edition on 'Sunday at 5 A.M., containing the Latest Intelligence on all subjects. Era Office, 3, Catherine straet, Strand. Price Sixpence, LAURENT'S CASINO, ARGYLL ROOMS.- Lessee, CHARLES E. LAURENT, Onslow-house, Fulham toad.---Open Every Evening. The Orchestra will perform, during Tile week, " The Thistle," " Shamrock," "Rose," and "Amine" Waltzes, the "Napoleon" and "Le Romanesque" Galeps, " Le Cirque' Quadrille;. " The Gold Hawk,' and " Juno," Polkas.— Admission, Is. Doors open at Half-past Eight; to commence at Nine o'clock, and terminate at Half-past Eleven. TOZEAII'S COPAHINE-MEGE, or Saccharatta C tSPULES, approved by,the French College of Physicians, and successfully administered in the Paris and London Hospitals, and acknowledged by them to b a the best remedy for the cure of Gonorrohcea, Gleet, and Leucorrhceal Discharges, on an average of six days (see " Lancet " of 6th Nov., 1852, an extract from which will be forwarded immediately on application).—Prepared and sold by G. Jozeau, sole French chemist, 49, Haymarket, London ; and Jozean, Pharmacien, 161, Rue Montmartre, Path ; and the principal chemists of France, England, and the Colonies. Pace of bottle of 100 capsules, 4s. 6d.; 50 do., 2s. 9d., with dire, Lions, and stamp with the name of Gabriel Jozaau printed thereon. ÜBLIN GREAT INDUSTRIAL EXHIBITION. TOURS IN IRELAND IN 1853. TRISH TOURIST TICKETS (availab'e for a month) will be issued at the following stations, on and after 10th bier :- Ist Class. 2d Clam London (Euston Station).• .• •• •• .. £6 10 0 £5 5 0 Edinburgh, Glasgow, Hull, Bristol, Carlisle, Oxford ..... ......• ••..•• •• ............ 6 6 0 5 5 0 Worcester, Cheltenham, Gloucester 5 15 0 4 15 0 Birmingham, Rugby, Leamington, Coventry, 4 5 0 Wolverhampton, Huddersfield, Leeds, Shef field, Derby.— ...... •••• •. .......... 5 0 0 4 5 0 Manchester, Warrington, Stoke, Macclesfield 4 4 0 3 10 0 Liverpool, Chester .... • • ................ 4 4 0 3 5 0 They enable the holders to proceed to Chester, Bangor, Dublin Ccrk, and the Lakes of Killarney. The holdor of each Irish Tourist Ticket Is entitled to have issued to him, at the office, 52, Westland row, Dublin, at very reduced rates, tierets for a tour in the county Wicklow, in Kenmore and Glengara up the river Shannon—fur the journey from Dublin to Belfast. for the excursion to the Giant's Causeway, and from Du'alin to Galway for the tour through Connemara. EVery purchaser of a ticket is przsented. gratis, with a copy of the " illustrated Irish Tourists' Hand• Book," comp led solely for thee Tours. The fullest and most accurate information afforded at the Chester and Holyhead Company's Office, 52, Westlaud•row, Dublin. See also " Bradshaw's Guide," page 123. TREASURY MINUTE.-CUSTOMS MANAGEMENT.: My lords have before them the report pf the select com mittee which sat in 1851 and 1852, " to iiiquire into the con stitution and management of the Board of Customs, &c. ;" which report divides the subjects of the investigation into the following 14 heads :- 1. Constitution of the Board of Customs. 2. Appointment and promotion of officers. 3. Fines and satisfactions. 4. Ad valorem duties. 5. Seizures and stoppages, and adjudication of them. 6. Law of costs and penalties. 7. The transit system. 8. Fines on shipping. 9. Bonding system. 10. Passengers' luggage. 11. Hours of attendance. 12. Simplification of entries of free goods. 13. Codification. 14. Outports. My lords have also before them a report made to their lordships by the -Commissioners of Customs upon the report of the committee, which was referred to them for that pur pose. The Commissioners of Customs treat each of the 14 subjects in the same order as that observed in the report of the committee ; and my lords proceed to consider them in the same order : furnish the owner, when he is known, or his agent, with a written notice, specifying the grounds of detention." Second, the owner of goods seized has the option to have his case adjudicated upon by the commissioners, on petition, or, in the event of that not being satisfactory, by an exami nation conducted on oath before one of the commissioners who will sit for that purpose, in pursuance of the following notification, issued on the 231 of August, 1852 : " August, 23, 1852. " The Commissioners of her Majesty's Customs hereby give notice, that they will be prepared, in any case of seizure in London, under the Customs law, upon application being made to them in writing, and where the owner of the goods, &c., may be desirous oisuch a course, to appbint one of the mem bers of the board to take the evidence on oath of the mer chants or other parties claiming the property on the one side, and of the detaining officers on the other, supported by that of any witnesses that may be necessary for the proper inves tigation of the case, and to report the same for the board's decision, agreeably to the practice observed in cases of com plaints, by merchants and others, against officers." But as it is apparent to my lords. that this means of adjudi cation is applicable only to London, my lords are pleased to direct that, in the outports, persons whose goods are seized may require to have the case investigated on oath . before the collector or other principal officer of the port in the same manner as before a commissioner in London. Thirdly, Greater facilities have been granted for amending entries in certain cases, without the loss of time caused by applying to the commissioners. And my lords are of opinion that, with these modifications,_ the present practice, as des cribed by the commissioners; and the application of the same principles to the outports herein provided for, requires no further alteration. But my lords hope that the experiment made by the commissions, of entrusting their officers with the power of permitting amendments and corrections of errors, may prove by the result that that discretion may safely be further extended. 1. CONSTITUTION OF THE BOARD OF CUSTOMS. As the immediate object which my lords have in view in the present minute is, to furnish such dirOctions as shall en able the proper officers to draw a bill which shall consolidate into one act the existing acts relating to Warehousing and to Customs duties, introducing such improvements as appear practicable; my lords defer. for a separate Tainute a considera tion of the constitution of the board, and confine their present observations thereon in this place to the pingle point, that should any vacancies occur in the board it tho meantime, it is the opinion of my lords that such should . fiet be filled up until the whole subject shall have received their lordships' consideration and decision: 2. APPOINTMENT AND PROMOTION OF OFFICERS. The officers here alluded to by the committee appear to be— Waterside Department : Weighers. Gaugers. • Lockers. Landing-waiters and searchers. Water Guard Department : Boatmen. - • Tide-waiters. As to appointments and promotions of officers, my lords concur in the principle laid down by the commissioners, that a marked distinction of classes .must be recognised and is essential to the efficiency of a department in which kinds of service essentially different are combined under one superin deuce and control. Neither seniority nor respectability can constitute any title to promotion from a class requiring one of these kinds of service to a class requiring another, and the admission of any such title, which might readily grow up under the notion of indulgence and liberality, would be most detrimental to the public service. But my lords approve of carrying universally into effect the principle of promotion according to real fitness and merit, irrespective not only of interest from without, but oven of distinctions of class in the service itself. These distinctions raise a general presumption against promotion from the rank of weigher, through the rank of locker, to that of landhig-waiter; but they do not consti tute, in the judgment of my lords, a sufficient objection to such promotion in individual cases where persons shall have undeniably and conspicuously shown their fitness in all essen tial respects for such promotion. is confined-to the office of lockers, but t h ey are not excluded According to the existing ru l e s, the p repotion of weighers from the office of gauger, if recommendeil by the Treasury , and tide-waiters are at present confined in their promotion *to become tide-surveyors. They cannot become landing-waiters. This distinction has been instituted in consequence of the very different character of the duties which are performed by the two classes of officers, and of the qualifications required at the original appointment. My lords recognise, in the grounds as stated by the Commissioners of the Customs, a sufficient rea son for retaining - the general distinction which at present exists ; but referring to the fact that a weigher must be advanced nine steps before he becomes a superintendinc , locker of the first class, and that a tide-waiter must be advanced through seven stages before he becomes a first-class tide-suryeyor, which must not only be a guarantee for con siderable personal merit, but also for a long experience, my a -su lial rV p e e y ri o n i: tOti:g t po t lords arc of opinion, that hereafter any officer who has filled leastt h e locker, shall be eligible to be recommended as fit for appoint ment lauding-waiter, and that every such superintending o s r h o a f ll a at fil i s h t e -Clas tim s locker or first-class tide surveyor shall, at any time after three years' service in that capacity, be entitled to claim to be examined as to his fitness for lauding-waiter, and shall, if found to be so, be reported to my lords as qualified for such appointment, and that thereafter the Treasury may appoint such officers to be landing-waiters. And, moreover, that the Commissioners of Customs shall have the privilege of recom mending officers of this class, of unusual merit, and who shall have distinguished themselves specially by th • en: good con duct, in the proportion of one in every five vacancies which shall occur in the landing-waiters' departMent, and that the same shall be so appointed as a special reviard for meritorious conduct. 3. FINES AND SATISFACTIONS. In considering this subject, my lords cannot but bear in Mind that the penalties imposed for defrauding the revenue, and the securities which arc taken with a view to prevent evasion of the payment of the full duties established by law, aro as needful for the interests of the honest and upright dealer as they are for preserving the rights of the Crown ; and my lords recognise it as one of their duties, to take every care to protect the fair dealer against being placed in a dis advantageous position in relation to his competitors in trade on account of the duties which he has paid ; and this applies equally, though in different degrees, to cases where goods arc undervalued for ad valorem duties, and to cases of direct smuggling. But while my lords feel it incumbent upon them to adhere to those objects most rigidly, they are desirous that the ordinary course of trade shall be interfered with as little as possible. These " fines," by which term they are desirous all pecu niary mulcts imposed by the board shall in future be distin guished (the term " satisfaction" being no longer applicable to the existing state of things), are connected with seizures of goods, which may be classed under two heads : 1. Nominal detentions of goods for inaccurate description, wrong deno mination, or non-compliance with the law from inadvertence or negligence. 2. Detentions for undervaluation, and seizures in case of attempted smuggling, and other cases of clear and decided fraud. It is especially in reference to the latter class which consists of attempted evasion of duties, that both the Crown and the fair trader aro interested in a rigorous and vigilant execution of the law. With regard to the former class, though it is necessary for the accurate performance of business, and though laxity in enforcing the regulations would lead to facilities for fraud, yet my lords are of opinion that they may safely rely upon the general character of the officers for a strict performance of their duty without any other en couragement or inducement. With regard to the first description of eases in the second class; viz, under-valuations for ad valorem duties, which it appears is the most fruitful source of contention and incon venience, my lords cannot regard the present state of the law as at all satisfactory. The Acuity of determining the pre cise value of the goods, the frequent attempts to enter goods below their value—sometimes by the owners to defraud the revenue, and sometimes by agents to defraud their principals —and the numerous eases in which wrong values are given (which arc afterwards permitted to be amended, where no fraud was intended), all lead to great inconvenience and fre quent detention of goods. And the regulation by which the Commissioners of Customs are permitted to take the goods on the Crown's account, by paying the owner. the price at which they are valued, with 10 per cent. thereon, and which en titles the seizing officer to a moiety of the, ne t profit derived from sale by the Customs authorities, is Stated to have pro- My lords would observe that if, as they; hope may soon be duced a suspicion of undue strictness in this class of cases. the case, the application of the principle of ad valorem duties may be materially narrowed, the inconvenience arising out of this class of cases will be greatly mitigated; and, in that event, my lords are of opinion that they may he safely dealt with in the same =tuner as the first-named class ; and that the officers seizing or detaining goods shall, in future, have no personal or direct interest in the fines imposed in such cases, or in the profits derived from the sale of ad valorem goods; but that all such fines and such profits shall be paid into a separate fund, and dealt with in tree same way as the fines are in the Inland Revenue department, viz., distributed amongst the officers periodically. My lords are of opinion, in relation to this class of cases, that the mode proposed,-accom companied by a careful discrimination of merit in the promo tions in the service, will form a much sounder stimulus to exertion than that which at present exists; and that it will be free from the suspicion at present often entertained, that officers are actuated rather by speculative considerations as to advantages which may accrue to themselves than by the interests of the Crown ; and that, consequently, much unne cessary trouble is given to merchants. But with regard to the second de scri p tion of c ases in class 2—seizures made on the coast or elsewhere from smugglers— my lords are of opinion that no c han g e whateve r should be made oieer i s u ar t e h e ex p p r o e s se e n d t en s t y it s l t e e s butthm,em t that alltthe danger to which the advantage they now have in the case of seizure ; not only as au inducement to vigilance, but as - a reward when it is successful. 4. AD VALOREM DUTIES. At a time when it was the policy of this country to levy considerable duties .on articles of im p ort generally, the mode of charging by value. was necessary as a.mitig,ation of that system, which would otherwise have operated with intolerable severity upon artieles.of inferior quality in their class. But among the many benefits attendant upon recent legislation, not the least considerable is that , exce p t u p on a few ar t ic les , our rates of duty are now low, and that in consequence there is no fear of an undue pressure upon the lower qualities of articles from their being charged iu the form of specific rates. My lords are, therefore, of opinion that the recommendation or the Parliamentary committee in relation to this subject should be carried into effect as far as it is possible, and that articles now introduced as." u neuumerated," and which ne cessarily must always be charged on the ad valorem principle, should be revised and considered, with a view, as far as it is practicable, to bring them under specific rates, or place them in the free list. With regard to whatever ad valorem duties may necessarily be left, my lords are of opinion that the present mode of deal ing with goods which are seized and detained for under valuation should be treated exactly as they now are ; except only as described under the head of " Fines and satisfactions," my lords arc pleased to direct that the seizing officer shall have 'no personal or direct interest in the sale, but that the profit, if any, shall be paid into the general fund of fines. 5. SEIZURES AND STOPPAGES AND ADJUDICATIONS OF THEM. Under this head of the committee's report, my lords ob serve that the following modifications have been already in troduced by the Commissioners of Custans in conformity therewith ; first, it has been made incumbent upon every offi cer seizing or stopping a vessel, boat, or goods, to furnish the owner or agent with a written notice, specifying the grounds thereof, in accordance with the following 'circular : Notice.—" The Commissioners of her Majesty's Customs hereby give notice, that directions have been issued to the t e h ffi e e y ei nia . s of y tshieezeCuosit.ositnospina tvheessUerebodatTour g o o n o l d , that atthweyheaureevteor THE CITY AND THE WEST. rrITE City and the West-end are constantly con -1 tending for the palm ofsuperlority in matters oftashion. Each asserts its claim to public preference, and thus Is a jea'ous emulation maintained between these two great rivals. It is not the practice of L. liYAbi to make insidious allusions, either to individuals or localities; but, nevertheless, the proprietor is bold in asserting, that " the City" is not the only " nucleus" of commercial enterprise and wealth, but the centre cf a system of fashion, around which subordinate satellites revolve. n spite of the endeavours to establish a species of aristocracy in the West-end tailoring trade, it is an irrefiagible fact, that "the City" is distinguished in this branch of business and art beyond any and eViry other locality. L lIYAM, situated, as he is, in the very heart of the British capi tal, vindicates the high character of his tailoring and clothing esta blishment, by a display of gentlemen's and youths' attire, compared with which all other samples must partially sink in public esti mation. Let the public see and judge for themselves. Let them examine imparilally the novelty, excellence, and durability of the new spring articles cf dress, in meerial and general manufacture. La them ts ii .:alculate the immense saving effected by the great econo y of L. HYAM'A charges, and they will be convinced of the fact, at the superior claim to public support is undoubtedly possessed " the City," so far, at least, as the offers of L. lIYAM are concerned. OBSERVE !—L. HYAM begs to state that he has no connexion with any similar establishment in London. 36, Gracechurch-street, City (cetablishished upwards of 15 years), is the only place of busi ness carried on by L. HYAM, where the public can be supplied with good, durable, and fashionable Clothing, of sound workmanship, at such economical prices as must defy all competition. L. lIYAM, Tailor, Clothier, Hatter, Hosier, and General Outfitter, 36, Gracechurch-street, City. GRAVE S E N D ST A PACKETS, No other Packets call at the Grays, Greenhithe, and Purfleet Pl The Packets call at the Piers as underlined (weather permlttii FROM TERRACE PIER, GRAVESEND. WEEK DAYS. 1 SUNDAYS. 0 0 I a> a . '.l. t : ,-F . ,1 .4 • ~.. 0 t,) A Terrace t ir, A ' r, s it. : i, r t r A A ,? : 1 .1 Pier. f_l ,e 1 g ,e Too , Time. , E: g , ~. $) -.. c; . 0 8 0 w P 4 2 9 1... cs.l Cl' 7% _ _ * WA 1 834 9 1 .4 —— 11% 11% ———— 1 114 3 , ;2 3 34 5 6 34 On Saturdays. 634 Direct Trains from the Boats masked t Omnibuses from Fenchurch-street Station to all parts of London every quarter of an hour. BRUNSWICK %%THARP, BLACKWALL, on the arrival of the fol lowing Trains from the Fenchurch-street Station. WEEK DAYS. SUNDAYS. .4 ... 4 g f: - E' f • ' 2 .. .2 .54 2 o s .i 6 , u r, Time. 0 4 g Ps '"y: Time. ,:',',... co el 8 F 14 . ,' a TA 8 1 6' S. 3 6 • § 6' re, 9 1 4 10 _ 1 11 1214 _ 21/ _ _ 214 04 *5% *5 . Passages mt trkel . are run direct. - --- n direct. Fore Cabin. Saloon. _Co or from Gravesend and London .• •• •• •• Is. 23. Gravesend and Blackwall or Woolwich 80. .. Os. 101. Between Gravesend and Intermediate Piers.. 6d. .. Os. _BO. BOAT TICKETS.—TweIve Months, ss. o+.; Six Months, 3/. Os. ; Three Months, 21. Os. ; to bo had of the Collectors on board the Packets; or of Mr. Monk, Terrace Pier, Gra7esend. Fast and Commodious Packets to Let for Excursions. For Terms, apply to Mr. W. Morgan, Agent, Stir Office, Feuchurch-street Ter mines, Blackwall Railway. April 6. 1813. MERCANTILE MARINE FUND.-An account of the in- come and expenditure under the Mercantile Marine Act (1850), for the year ending Dec. 31, 1852, has been printed. It appears that the income derived from fees ) received at the several shipping offices, was :-Examina +ion of masters and mates, 4,2171. 12s. ; fees on engage ment of crews, 12,4041. lie. 6d. ; fees on discharge of crews, 10,9691. 9s. 6d. ; fees on renewal of certificates, and copies of documents, 61/. 4s. 6d. • fines and forfeitures on board ship, 4371. 17s. sd. ; penalties indicted under the Mercantile Marine Act, 1481. lie. 7d. Total income, 28,2391. 6s. 6d. The expendi ture was :--1. Expenses of the naval department of the Board of Trade-viz., salaries of two commis sioners, at 6001. per annum each, 1,200/. ; salaries of the secretary, clerks, &c., 1,222 Os. 9d. ; postage, travelling expenses, and office contingencies, 3721. 13s. 6d. ; expenses incurred at the seamen's register office, fur clerks, &c., employed upon duties connected with the Mercantile Marine Act, 6041. 12s. 10d. 2. Expenses of the shipping offices and local marine boards at the ports-viz., salaries of the shipping masters, examiners, clerks, &c., 15,807/. 14s. 9d., remuneration to the collectors of Customs who act as shipping masters at the minor ports, for services for the year 1851, paid to them through the Commissioners of Customs, 2,8001. ; rent of offices, postage, stationery, &c., 3,6931. Os. 9d. Total expenditure for 1852, 23,7001. 2s. Balance excess of expenditure, Dec. 31, 1851, 4941. Leaving a balance, Dec. 31, 1852, as excess of income over expenditure, of 4,0441. 12s. 11d. The Board of Trade naval department is, of course, all ex penditure and no income. The cost of the staff, &c., was 3,3991. 7s. ld. The largest income received is at Liverpool ; it is 7,4311., and the balance of income above expenditure was 2,5991. Next comes London, including Minories, Poplar, Well-street, .Limehouse - income 6,695/. ; b a l ance , 1,8401. only, owing to more expensive staff. At Glasgow, the income was 1,056/. ; balance, 37/. 7s. sd. Hull-income, 9571. ; balance 3481. Bris t,oofsle-xpinecnodmiteu,reB3asb/o.v;e e i x n p c e o n in d e itu a r r e e , 5701. ; balance, 2651. ports at a p t ub w l h in ic . h there was an excess The had j p u e s r t i periodical meeting place,North Shields, Aber deen, Leith, Belfast, and Dublin. WEST RN AUSTRALIA.-Papers from Perth, Western Australia, have been receivedol Western the 15th of .January.:and athe the rate of 121 per cent. per annum. The dividendrnTAhdeuehsetal r a a r . . ve l e a ds n twi ß na a s t r i l ai k et ilterior was nearly concluded, and the result was con a' dered favourable ; but sartle s w ae o s t m oiridn e a,di l ,‘ti i h t y t ee l r e ,c an d pl i i ffi ad c l a alsoltti sahcnaedwwbhelec,n experienced in obtaining labour, owing to the Y revah nee beea discom P red in tl e o tno f eri Ig i t n ih flc ios e ut n rr ih z c a ot . otdo C otf o h a te l h ee sl ar i f were regarded as important. 6. LAW OF COSTS AND PENALTIES. My lords are of opinion that in matters of costs arising out of legal proceedings, the principle applicable as between sub ject and subject should be in every case, and as nearly as pos sible, applied between the Crown and the subject. Accord ing to the existing practice, the position of the subject to the Crown is more favourable than the common practice, and in others - less so. My lords are pleased to direct that they shall in all cases be assimilated as nearly as possible. But my lords are of opinion that in assimilating the payment of costs in Customs cases, both with respect to seizures and in formations for penalties, the suggestions of the Commissioners of Customs in respect thereto, to the effect of requiring secu rity from the defendant for the costs, should they be awarded against him, ought not to be adopted, but that the Crown must be satisfied with its remedy in such cases in common with the subject. In reference to the complaint of the com mittee, that in the event of the Crown failing in a suit the defendant " can only bring au action against the seizing of ficer, who is alone responsible, and may not be worth pro ceeding against," my lords refer to the 126th section of the Bth and 9th Viet., cap. 87, which provides that no suit shall be commenced for the recovery of penalty or forfeiture, ex cept in the name of the Attorney-General, or in the name of some officer of the Customs or Excise, under the directions of the commissioners. My lords, therefore, can only regard the officers as ageilts of the commissioners, who ought, therefore, in every respect, to be placed in the relation to the defendant as if they were nominally the plaintiffs. My lords understand that in practice this is so at present, but if any alteration in the law is needful to give it legal effect, it ought to be made. And my lords are further of opinion, that any merchant or other person feeling himself aggrieved, shall have the right to bring an action against any such officer seizing or detain ing his goods in the county courts, when the amount of da mages claimed would bring the case within the . jurisdiction of such court, in place of being obliged to resort to the higher and more expensive tribunals. But my lords are of opinion that, for the reasons given by the Commissioners of Customs iu favour of the provisions contained iu the 114th and 115th sections of the Customs Smuggling Act, they ought to be retained, and that the law in that respect ought not to be altered except as to the re quirement of security for costs. My lords arc further of opinion, in relation to the complaint that the period within which actions may be brought against officers for wrongfully seizing goods, &c., may, without in jury to the Crown, and with greater fairness to the subject, be extended to one month after the close of the trial against the subject, whenever that shall happen, in place of its being limited, as at present, to six months after the cause of actiou arises. With regard to the kiw of " prescription" in bring ing actions, it appears to my lords that at present the Crown is bound in "civil" actions to the common rule ; and with regard to actions for offences against the Customs laws, the right of the Crown to bring actions is limited to three years incases brought in any of the superior courts, and to six months for those brought before magistrates. My lords aro of opinion that this arrangement, on the whole so favourable to the subject, should not be altered. — DV lords feel that it would be of great advantage to bring a system into operation which should combine publicity and impartiality with cheapness and dispatch in the settlement of revenue cases ; that it would promote the interests of com merce, would tend to relieve the board from embarrassments, would give satisfaction to the public, and would improve the tone of the intercourse between the mercantile community and the revenue department. In cases, therefore, of the seizure of goods with regard to which the duties and penalties due to the Crown shall not exceed 1001., my lords are of opinion that the Crown should be bound to resort to the county courts, or to any other local courts, or to the magistrates, as my lords may hereafter direct; but that in any cases, with regard to which some great and unusual principle is involved, it shall be lawful for the Lords of the Treasury, on its being certified to them by the Commissioners of Customs that it would be desirable that such cases should be tried in a superior court, to order that such cases shall be so heard in one of the superior courts. My lords are also of opinion that in all cases the defendant shall have the option of having his case tried in a superior court before a jury. My lords are further of opinion that, in cases where the duties and penalties duo to the Crown shall exceed 1001., with regard to which the defendant expresses a desire to resort to the cheaper and quicker tribunal, it shall be lawful fOr the Treasury to authorise such a course, upon receiving from the Commissioners of Customs an application certifying that from the character of the case it would be proper to do so. 7. THE TRANSIT SYSTEM. It appears to my lords, that under this head most of the re commendations of the committee with regard to the facilities which it is desirable tg grant in relation of goods passing in transit through this country, and for the removal of such goods from the place of importation to that of exportation, when different, had been adopted, even before the date of their report, by direction of my lords, so far as regards to Loudon, Liverpool, Hull, Goole,. Grimsby, and Southampton. My lords, therefore, content themselves by observing on this head that they will be prepared to extend like facilities to such other ports as, from time to time, from a change of cir cumstances shall appear practicable with reference to a safe and convenient means of transit, and to authorise the trans mission of such goods under a general bond to be given by the railway company, thus dispensing with the special bond from the owners of such.goods, as at present by law. My lords, however, would not wish to bo understood that they now come to any decision in respect of the plan which, as the conimissiouers observe, has been proposed for the re moval of goods landed at Southampton without examination, to be bonded in London. My lords are of opinion that the advantage to be thus obtained by the importer would not be commensurate with the risk and the cost which the public revenue would incur in this and ominous cases. And if this system be objectionable by railway communication, my lords are of opinion that it would be doubly so by coasting vessels ; and that the same objection would apply even in regard to moving goods in transit by coasting vessels unexamined, as is permitted to be done by railway, owing to the greater faci lity which such a means of conveyance necessarily furnishes. With regard to the introduction of arms in transit, my lords are of opinion that the prohibition might be dispensed with, but that in every case a Treasury order shall be necessary, made upon an application which shall state the country from whence the importation is to take 'place, thequa - n 4 - tity to be imported, and the country to which they aro to be shipped. With regard to the limitation of the 8153 of the packages in which some goods can be imported or exported, and espe cially spirits and tobacco, my lords aro opinion that the relaxation of the law which my lords have made from time to time in favour of the transit trade have already accomplished all the purposes which the committee contemplated as well as with regard to the facility of forwarding samples of tobacco. My lords will, however, generally observe under this head, that in the present state of the commerce of the world, and especially in reference to our great maritime interests, it is one of the first duties of the Government to afford every faci lity for the extension of our transit trade ; and they are pleased to direct that that the attention of the Commissioners of Customs shall be given to this subject, in order from time to time to recommend such modifications as shall appear de sirable. My lords' attention has been drawn by the Commissioners of Customs to the present practice of giving bonds in each case, in which goods are removed from oue warehouse to an other, and to the great trouble which such practice entails upon the merchant ; and my lords are pleased to direct, in accordance with such recommendation, that in cases where merchants prefer it, they shall bo at liberty to give one single general bond to cover their transactions. 8. PINES ON SHIPPING. My lords are of opinion that the views of the committee are now sufficiently provided for by the law and by the practice of its administration as they exist. 9. BONDING OR WAREHOUSING SYSTEM. My lords refer to the complaints made before the committee, that the original• importer of goods is liable by law for all duties thereon however long they remain in bond, and al though he may have parted with them for many years, and of the consequent hardship to which he is exposed in being called upon to pay such duties in the event of the reputed owner at the moment not doing so : and the goods have either wasted or deteriorated so much in the meantime, as not to be worth the duty to which they Were liable. And they suggest that the warehouse-keeper, and not the impor ter, should be liable therefore. And also to a complaint (especially from Liverpool), that the warehouses known by the name of those of " special security," as distinguished from - those of " ordinary security," have an undue advantage in the fact of non-liability for duty on deficiencies, except when fraud is expected. My lords agree that the law, as it stands, is very unsatis factory iu these reports ; and they are of opinion that the fol lowing changes may be adopted with great advantage of all parties : That the original importer shall be held, as at present, liable for the duty on the goods from the time they aro imported ; but that on parting with the goods, he shall be at liberty to cause a re-entry of the same to be made. in the name of the new proprietor, who shall thereafter be held responsible — the liability of the original proprietor ceasing from that time, except as to any deficiency which shall then be proved to exist ; the duty upon which shall be paid at the time of such re-entry being made. And that in all cases it shall be the duty of the Customs to cause stock to he taken of all goods which shall have remained in bond five years, and to assess and require payment of the duty on the deficiency, if more than allowed by law, which shall then exist, • and cause the balance of stock to be cleared or re-warehoused as on first importation. But my lords are also of opinion that in all cases, both warehouses of " special" and of " ordinary" security, the warehouse-keeper ought, in accordance with the recommenda tion of the committee, to be held liable to the Crown for the duties upon deficiencies exceeding the quantities allowed by law. My lords are clearly of opinion that, whatever reason -' - e.)e ~~, [PRICE SD• there may at one time have existed for the distinction in this respect between the two classes of warehouses mentioned, it exists no longer; but that they should so far be placed upon an equality. My lords, however, are of opinion that it will not be need ful to call upon the owners of existing warehouses of " spe cial security" to give any bond to the Crown in respect to this liability in cases where such bond has not hitherto been re quired. The warehouses, not of special security, which at present exist, may be divided into two classes ; first, the class with respect to which the owner gives security to the Crown, and in respect to which, therefore, the importers arc not called upon to give b on d for goods deposited therein ; and, second, a class with respect to which the owner gives no bond, but in respect to which the importer is called upon to give bond in double the amount of the duties for each parcel of goods warehoused. My lords, adverting to the great trouble caused to merchants in respect to such multiplied bonds, are pleased to direct that these two classes of warehouses shall be placed upon a uniform footing ; that in all cases the owners shall give bond, and that in all cases the merchant importer shall be relieved in this respect. 10. PASSENGERS' LUGGAGE. My lords advert to the recommendations of the committee upon this subject, and to the report of the Commissioners of Customs ; and they are of opinion that the plan of examining luggage on board, iu all cases and without any IMnitation, would not be convenient to the public, nor safe for the reve nue. My lords are, however, pleased to direct that, when ever practicable, the facility afforded to the Cunard packets on their arrival at Liverpool shall be afforded to all vessels similarly circumstanced. And with regard to the smaller steam-boats, and to those arriving from the Continent in the Thames, passengers having only one package may, if they de sire it, and if it contains no article subject to duty, have it examined on board between Gravesend and London ; and also that any other passenger may, if he require it, have a carpet bag, part of his luggage, examined in the same way, provided also that it contains no dutiable article, and provided the captains and owners of such steam-boats will furnish the necessary accommodation for the same. My lords advert to the increased accommodation which they have recently sanctioned, in relation to examination in Lon don of luggage arriving at Dover by the night mail from Paris, and they are pleaszd to direct that every care shall be taken to ext3nd the convenience at present afforded at Dover, Folkestone, and other ports in connection with the continent. 11. ACMES OF ATTENDANCE. Upon taking a careful review of this subject, my lords are of opinion that the existing plans, as described iu the report of the commissioners, should not be disturbed, except, as has long been the practice, to modify the hours of attendance for different ports and for different portions of the service, as a claknge of circumstances may from time to time render desir able, and to make provision for special cases. My lords could not expect to establish any general increase in the hours of attendance, without adding to the present emoluments of the different officers so affected ; and they do not think that the advantage gained by the public would be commensurate with the great additional cost to the nation. Again, in considering this case, my lords cannot leave out of view the important facts : Ist. that from the situation of the docks and custom-houses in London and Liverpool, the majority of those employed in them must live at a considera ble distance from the spot, and therefore that the hours occu pied from the time they leave home till the hour they reach it, add considerably to the nominal hours of engagement ; and, 2dly, that there is a great tendency at this time to a general reduction in the hours of business, and that recently it has been adopted by London banks to the extent of one hour. If, however, it shall appear that particular services in the Cus toms out-door department iu Loudon and Liverpool, which, from the locality in which they are to be performed, offer greater facilities for officers living close to their work, or any other special circumstances which render longer hours need ful, my lords reserve to 'themselves the right to sanction such extension of hours, with or without an increase of pay, as the case may require. But adverting to the great pains which has been taken from time to time to adapt the regulations with respect to the hours of business to the special cdracter of the business and the circumstances of the different ports, as well as to meet the convenience of merchants iu all the ports under special cases, my lords are pleased to direct that every care shall be taken in this way to study the convenience and comply with the . . fair wishes of merchants, as altered circumstances from time to time may render necessary; and, above all, to extend ad ditional facility in cases where private persons are ready to defray the cost thereof. 12. SIMPLIFICATION OF ENTRIES OF FREE GOODS. My lords attach great importance to the subject of the twelfth head of recommendations, namely, the Simplification of the Entry of Free Goods. They wish to make known in the most distinct manner their judgment, that the proper and primary business of a revenue department, with respect to this class of goods, is the business of search only, but for which object my lords are clearly of opinion that a previous entry is absolutely necessary. At the same time they are of opinion that this business should be conducted with care, and even with strictness ; and they think the circumstance that a commodity is free from duty is by no means to be regarded as in itself any reason for relaxing the examinations necessary, in order to ascertain that it really is what it purports to be. If in any case relaxations, founded on this principle, have been allowed to creep in, they ought to be subjected anew to careful consideration. But when the operation of search has been thus efficiently conducted, then, as my lords conceive, the less the concern of the department with these goods the better. All that re mains is to obtain a statistical record adequate for public pur pose. My lords are of opinion, from a perusal of the board's ob servations on this subject, that the present state of the law and practice, taken together, is not satisfactory; but they arc of opinion that the changes proposed by the committee would not afford the contemplated relief to the merchant, while they would in some eases be impracticable so far as the re venue is concerned, and in all eases of very doubtful effect. Nor do my lords believe that the mode suggested, of collect- iug inforulatiou for statistical purposes, would be so certain or accurate in its operation as the one at present in use, while the additional labour that it would impose upon mer chants and brokers would be considerable. They are therefore pleased to direct that the continued attention of the commis sioners should be given to this subject. My lords have already given orders for a clause being in serted iu the next Customs bill, dispensing in future with the use of manifests. My lords are also pleased to direct that the additional facility recommended by the commissioners for the entry of free goods inwards, viz., by the establishment of a small and separate branch for the receipt and examina tions of free goods entries only, in place of their passing with all other entries, through the Long Room, shall be immedi ately put in practice. By this means free goods entries, with regard to which, as a rule, time is of much more impor tance than in respect to goods which are to be bonded, will be dispatched immediately to the various stations. But so far as regards the actual examination of such goods, my lords request that, in place of relaxing the mode of examination, the Commissioners of Customs will consider what means they can recommend with a view the more effectually to prevent the importation of free goods, and especially of such as are very bulky being made a vehicle of smuggling, as in the case reported with regard to oil by the Baron. Osy. To this point my lords direct the special attention of the commissioners. With respect to goods outwards, my lords entirely concur with the views of the Commissioners of Customs, that for the reasons given the recommendation of the committee cannot be adopted. But my lords are pleased to diSpense with the use of " cockets," except when the shipper applies for them, as my lords are advised that in some foreign markets they arc of great utility, being considered in the light of certificates of origin. 13. CODIFICATION. My lords advert to the fact, that prior to 1825 the statutes relating to the Customs amounted to no fewer than fifteen hundred ; that they were then consolidated into nine acts, viz.:—Management, Regulation, Smuggling, Navigation, Re gistry, Duties, Warehousing, British Possessions, Isle of Man : all the former acts being then repealed ; that these several acts were again consolidated in 1836 ; and that again in 1845 the late solicitor to the Customs framed another consolidation, including the new laws and regulations which had been adopted in the meantime. Since that time many amendments, both in law and in practice, have been made, which would of themselves form a sufficient reason for a new consolidation of the present laws and practices as they exist ; but referring to the numerous important changes embraced in this present minute, which my lords aro pleased to direct to be carried into effect, my lords desire that a new consolidation of the whole Customs laws shall be made, in accordance with this minute, and to combine all the new provisions of the laws passed since the last revision, and such parts of the new prac tices as, sanctioned from time to time by their lordships in structions, it is desirable to include in such act, and that the same shall be completed with all possible speed; and that a consolidation of all Government orders, which it is thought better not to include in such consolidated act, shall be made forthwith and published; and that all new orders and regula tions as shall in future be adopted shall be continued to be published from month to month, in accordance with the prac tice which has hitherto peen pursued, in order that merchants may have at all times an easy mode of ascertaining the board's orders and the changes in respect thereto. 14. OUTPOBTS. My lords aro deeply impressed with the great change which has taken place of late years in the relative importance of London and some of the other ports in the kingdom, especially Liverpool, where the magnitude of the business is now such as to entitle it to the greatest consideration, and more espe cially as, from its situation, it is obvious that its importance must more and more increase from year to year ; and my lords therefore entirely concur in the scope of the recom mendations of the committee in this respect. They aro, more over, gratified to find that the Commissioners of Customs, par ticipating in these views, have already taken some important steps in order to carry into effect the recommendations of the committee so far. But my lords view this matter as so closely connected with the consideration which they propose to enter upon separately in relation to the general constitu tion of the Board of Customs, that they must defer their de cision thereon till then. In the meantime, my lords must ex p re ss their approval of the steps ta ken, in pursuance f: this recommendation of the committee, by the Commissioners , of Customs. My lords are, however, of opinion that, at least so far as regards the port of Liverpool, an imm t e h d e ia c te irc a u lan t g a e n m e e e n s t a m: o y i be made, by which, as recommended by the committee, cases not involving more than 100/. of revenue shall be decided on the spot, but subject to the qualification that in all Cases, whatever the amount may be, whore an unusual or difficult character, reference shall be made to s L t o ra nd et o i n on , s a , n a d n s d d ub i e re c e t t t io o nse. suchs qualifications,soisuherfregraenetirmaletetinle beissld n owshhiaelhl , from by my lords or the Commissioners of Customs'', and my lord s are pl ea sed to direct that the authorities at Liverpool e wee k to week, make a full rep or t o f all casesol shall have so decided, with a view to maintain in every place as great a uniformity of practice as is possible. enable them to judge My as e lord te s e in p k ro t p h i a i t e t t y h itc,exxpteelindiennattaiTy ple to other ports. tthh ßut so far as under this headPiqucsisuggested the credit tltapnocunnpsosetmeenetiri.cs shcitld be extended iai s e t e the tt discretion hieis e system o f the my lords are of beop as p lv o i s t s h ibldiscountenanced as much regard to the subject of classifying ports, my lords are of opinion irneggulsettaiteceeofie that the altered and constantly commercealter ectt the and that in some ) respects My lords are pleased, mode of classifying ports each shall in future be treated , of officers and their of the country renders the o this subject no longer applicable, am•efore, to direct that the present ,i they operate very prejudicially. shall be entirely abolished, and that in respect to its establishment salaries, in a way having reference only S 11 FtL.i i 0 - 7 r_, L special circumst, as regards extent of : . .....7 - ' 4 _, .:, 44' ta:g V o its the na .e of the trade, and the amount of revenue co ~1 7 ): 5.1 A • , :.1 0 here t. . ' , :% , 4*" -*;: - --_-4: I : r o„,,* • ~ My lords, having now considered all the heads in d ' ; zi JL; have only now to remark thereon, that they entirely apprvie i 11 VT; " ... C t (A rl LI of all the modifications of the existing laws which have begn'i I , W . " ...li " . 11 - VIP introduced by the Commissioners of Customs, as well those - 7 which have been especially referred to in this minute, as those • which have not been_ named, and which have been made either in pursuance of the recommendations of the committee, or in anticipation thereof. But before closing this minute my lords have to express a wish as to the prepartion of bills to give effect to the modi fications about to be introduced into the administration of the Customs department. _ _ It is very desirable that, even if the general work of codi fication cannot be hastened, yet the enactments which are to introduce specific changes with a view to public advan tage should at once be prepared and submitted to Parliament, after which ample time will have to be allowed, not only for their discussion, but for their circulation through the country for the information of the important classes directly affected by the operation of revenue laws, and with a view to afford ing the fullest oppertunity for the expression of their views. But my lords cannot conclude this minute without express ing their great satisfaction in observing the zeal and alacrity with which the Commissioners have applied themselves to giving effect to the recommendations of the committee and to the great discrimination they have shown both in the modifi cations they have adopted, and in regard to the recommenda tions they have made. My lords have perceived with lively satisfaction abundant indications of a sincere desire on the part of the Commissioners of Customs to reconcile their pri mary duty, as servants of the Crown and guardians of the public revenue, with the interests and wishes of the mer - cantile community; and my lords will readily lend all the aid in their power towards giving increased effect to that desire, by promoting every well-ascertained improvement in the law and administration of this extensive and most impor tant department. Transmit a copy of this minute to the Commissioners of Customs, and request that the alterations and mo difi ca tions herein referred to shall be embodied, with all convenient speed, in the Consolidated Act, the framework of which has been already prepared, with a view to its introduction into Parliament as early as possible. Treasury, April 14, 1353 JAMES WILSON. THE INCOME AND PROPERTY TAX. TO THE EDITOR OF THE SUN. SlR,—And so this is the reply to all your arguments en the income tax. M r . Gl a d stone has determined to continue it, not for the yea r on l y, b ut for seven years. This is bold legislation, certainly. No one can accuse it of timidity; but are we tamely to submit to such daring dictation ? Having submitted to it for ten long years- - alias seventy years—for who, after ha v i ng b een deceived from year to year as to its repeal, can re ly upon i ts being now repealed at the expiration of another seven years ? No one, certainly. But suppose we could re ly upon its abolition at that period (which we cannot pos sibly do), are we to submit in the intermediate time to a seven years' purgatory ? I trow not. Is there no remedy ? Yes. Let your London representatives com bine, and act as they did -before on the subject of the house tax ; this will alter the resolution of the Chancellor of the Exchequer if nothing else will, for further argument is useless. If you, by good argu ment and good reasoning, could convince them of the justice of the rep ea l o f Schedule D of the income tax, Mr. Gladstone wou ld con t r ive to find some substitute. Mark if it is n o t th e amoun t of the tax wh . ich . makes it so hateful. B e th a t t ax 7d. o r id. the prin c iple is the same, which principle is the inquisitorial nature of the tax—its prying into the private circumstances of men and their families, compelling them to reveal those secrets which no other man, except a Government officer would dare to investigate. O ne o f th e or i g i na l causes for theim position of this tax was its apparent justice. I say apparent, for in reality it is most unfair and unequal. The officers levy it by guess—at haphazard—according to a man's appearance, his mode of living, &c. ; and the name of Justice is thus desecrated by calling this a just tax. It is impossible that it can be a just tax, for no tax-gatherer can arrive at a commercial man's precise state of circumstances. But the real cause of the imposition of the income tax is, that the parties who invent and who continue to levy this tax have no knowledge or intimate acquaintance with that class of men who are to pay this tax. The niembers of Parliament, as well as the Loi•ds, know nothing of the private circumstances of mercantile men. They know a few of our great n_ercha.nts, who have incomes as large as most noblemen—Lenc3 they form an opinion of the great wealth of the commercial body— never dreaming of the thousands, tens of thousands, and perhaps millions, whose expenses have exceeded their income ; who, therefore, have no income, and yet will sooner pay the income tax than reveal their losses to any commissioner of income tax. This is cruel as well as unjust, and yet it is true—and, perhaps, there are still some members of the House of Com mons who may ratify the truth of this assertion by reference to former days. And could legislators now , know and believe this statement, they would not vote in favour of the continuance of the tax ; but they are all men of property, who, at ease, know nothing of com mercial vicissitude, and who, sitting comfortably by their firesides, hear the howling of the tempest on the outside of the house, but neither know nor care who may suffer from the storm. Something of this kind must have happened when the commercial men connected with America lost above five millions sterling in one year, not many years since, by the fall in produce. These are evils of which the law meters know nothing, and, of course, feel nothing ; hence their ready consent to such an im post on the commercial community. Schedule D, however, comprehends professions as well as trades, and the relief would be as great as to mercantile men. The repeal of this Schedule would involve a serious dimi nution in the amount of the tax, no doubt ; but wave the repeal of the soap duty and the difference would be trifling. And if we must submit to the ex penditure of a penny per week to our washerwoman, we perhaps shall not be ruined by it. Really the con tinuance of the income tax for the purpose of saving one penny per week, more or less, in washing, does seem so ludicrous that one can scarcely believe Mr. Gladstone to be serious. The property tax is of course to be con tinued. No one objects to that ; and perhaps the mer cantile and manufacturing bodies contribute as much towards the payment of that tax as the landed aristo cracy, and you do not hear them make the least objec tion to the continuance of that portion of the income tax, so that it is not the evasion of all taxation which they seek. Much, however, will depend upon the view which your omnipotent fellow-editor of the Times may take of this appeal to the London members. Should he coincide in your views, and give his irresistible aid, Mr. Gladstone will probably be compelled to remodel his Budget, and instead of there inserting all the details of schedule D, leave as a substitute a mighty chasm. ANGLICUS. It may not be amiss to suggest that, should schedule D be repealed, the families who receive some relief by the non-payment of the tax would probably spend that saving in some taxable commodities, so that Government might lose very little by the repeal. TO THE EDITOR OF THE SUIT. SlFT,—Allow me to offer you a few remarks upon Mr. Gladstone's Budget. No doubt he - has displayed, in many parts, great knowledge and ability. I shall confine my remarks chiefly to the income and property tax—a tax that, viewed superficially, may appear based on justice, but when tested by its application has always appeared to me the very reverse, nor do I believe it possible by any ingenuity to make it otherwise than unequal (therefore unjust) and inquisitorial. lam old enough to remember the income tax when it was 10 per cent., and I fearlessly assert, that no tax was considered by the public, includ ing the most zsalous Tories, so onerous and irritating. What surprises me is, that a man who can point out its inequalities, and the insuperable difficulties to its being otherwise, can, in the same speech, have spoken of it in such laudatory terms. I refer you to the part where lie eulogises Mr. Pitt, gives a quotation from a French author, and then proceeds to make the astounding and, I hesitate not to say, incorrect assertion, that if the in come tax had been submitted to sooner, there would have been no occasion for the existence of the National Debt, or he might mean its increase after 1793. He says that for six years previous to its imposition our expenses ex ceeded our income by 15,400,000/. Now, Sir, I have no statistics by me, but I think my memory will not prove treacherous, when I aver that at the end of the war, when the income tax was 10 per cent., and that was taken on a National Debt of more than 800,000,000/. (instead of 300,000,0001. in 1793), besides the land and trade, its total annual amount never exceede d 12,000000/, But, Sir, I argue from the very facts Mr. G ladstone has stated, that it may have been owing to the imposition of amount, inasmuch as it encouraged us to , spend ; for Oct tax that our debt did increase sn o t t o ite i rt t ie s vl r le 2:: oefun from imi e o n wo the. to muchiu n s . Mr. Gladstone says that afterwards, although our revenue increased 13,000,000/. per annum, our expenses s e i r r e , fo d r e e : l a t ve aP a p v e o a i rs ded t o h ur debt Cl in cr il ea e se do w e a s thatpect Is n ,e ot m h i a g l h f. t h sooner wa : the still x iould have spent more. tax. :o, g 0 0 Have ave revenuenot our w e sin cere-imposition ? income peace. its I know it does expenses ibCol' )iyeofi monstrousc thatlrdisubmitting aosnteald 3t l I Vt1: I eI0 r 0 ? s e 0a0s a e0y10 ( 10 1 ' greatly not And for follow wh y that because we l have a tsihfyoumldyshpeelnidefittilabtutitldaoppea to past experience to jus tify would be es encourage extravagance. If subject real, as well firm,as personal, abandon the income tax, and and legacy duty, the coun P t e r l y . mightal, p d r property p w e r e t l yl enough, to son Ministers be obliged to reduce expenditure. After all, no doubt the war was the cause of our debt. The income tax assisted us in carrying it on. I think both w ere evi l s that might have been avoided, but the country was to blame for permitting, aye, en couraging it, and if what we call glory tickles our na tional vanity, we ought to pay for it, and not leave the burtheu ou our posterity. No doubt, as a nation, wo are rather pugnacious than pusillanimous, but it is well to remember that " They who in quarrels interpose, Must often wipe a bloody nose." Not that I admire courage less, but that I love justice more, than some may do. I remain, Sir, yours obediently, J. H. G. H Tunbridge, 21st April, 1853. A deputation from the Rotherbithe Commissioners of Pavements, consisting of the Rev. Edward Buick, Mr. Rockwood, Mr. Ravenhill, and Mr. It. S. Hawks (clerk), had an interview with Sir William Moles worth yesterday, at the office of Works and Public Buildings in Whitehall-place. TO of Tb ° i s fol. .0 0 31 .), to io aket' n the op '2l ao" the : 7:3 Df 511 t° feet, hes t, n'S s oot b 0 , 44 8 5 7 Os 600 054; q 3 6" I‘ , 00,