The Sun. — London, England, 1853-05-10 00:00:00

another, they would never be able to maintain snyprinciple. . s proposal eque Be thought the Chancellor of the Exc n con sidered fairly all classes ; and as it was necessary to r' ex tend the tax to Ireland, and upon incomes he could not, as being conn ected withland,fo ask for any I°l. a year, exception. (Hear.) With regard to the legacy tax, upon any opinion, he which he did not now wish to prono unce m ust be would observe that a large and liberal allowan ce 7d. or 9d. but made in assessing it. They must have no • tvalue. It must be remembered that land when it strict ca me into possession was very often least able to bear an the y burden—and while the successor to a sum of money in f un ds brought an immediate income , he had known a case when a person succeeding to an e s tate had t no t touched rent for twelve months. Th en, a g ain, the tra nsfer of land the transfer of was subjected to heavy stamp duties w hich _ to sop _ money was not. Again, land was subjected a Fa - Ge be lieved Inas tax of its own, from which it could not re .., to locai taxa mach as it had been bought in. With t r i e t rd ed to More consi tion, he thought that the land was en tit as the landed proprie deration than it had received ; an tors had, in this question, a commo n interest with the en fact, with all tithe-owner and the railway companies—ince was tangible, and those the exact amount of whose in c ome view of their case ought could be at once ascertained —a re vs the the budget as a whole, no longer to be delayed. But, g rehensive symmetrisation, and as a step towards the _ co me, any Chancellor of the Ex he thought it the bestwhien during the whole of his parliamen chequer had propo s e d which extended over 40 years. tars experience, _ FE could see nothing in this budget but Sir . JOLLIF a proposal to i ncre ase the taxation of the land. At the the Chancellor of expense of the land, whic h the Ex chequer admitted would be subjected to a legacy duty of two miMons sterling and he thou various other classes were to be re lieved ; iht the least the house was bound to do was to consent to such a modification of schedule A as had been proposed by the hon. gentleman the member for B er kshire. (Hear, hear.) The CHANCEL LOR: of the EXCHEQUER—Sir, be for the committee proceeds to a divison upon this most im portant question, I am very anxious to state the views which my colleagues and myself entertain in regard ,to it. The hon. member for Berkshire who made the motion now before us, commenced his very temperate speech by dis claiming, on his part, everything like factious or party motives. Sir, I give the honourable gentleman the most entire credit in that respect. lam convinced there is no man less likely to make a motion of such a character, and above all there is no man in this house less likely, if he did make a motion of such a character, to fix upon that motion any other character than that of truth. (Hear, hear.) I shall not endeavour to entangle hon. gentlemen by the discussion of details. It would be very easy l'or me to enter upon many matters of that description, and to that by the adoption of this motion you would be in volved in many great anomalies, and you would introduce difficulties amounting to confusion into the working of a tax which, unless you fix its detail within certain boUnds, would become absolutely unmanageable. (Hear.) A •great deal might be said on subjects like that, but there is more important matter before us. There is a stronger, at all events a much higher and broader ground, on which it is my duty to object to the motion of the honourable gentle man. It is not because his motion is devoid of plausibi lity, or even is devoid of equity, if it stood as a naked ab stract proposition. It is when we view it in conjunction with other provisions of the tax, of which it forms a part ---when we view it in conjunction with the present group of circumstances which bear on the renewal of the opera tion of the tax, in conjunction with the pledge given at former periods and on recent occasions—that her Majesty's Government feel that it would be deserting the very first principles of their duty were they either to consent to the motion of the hon. gentleman or to give it anything less than the most resolute and unqualified opposition. (Cheers.) I will not dwell upon the many details which . have been referred to in the course of the debate. But with respect to the honourable member for Devonehire, whose sympathy has been greatly excited on behalf of the small freeholder; I may be allowed to say that we are pro posing an income tax that will leave every freehold :r un der 1001. scot free ; whilst he supported a budget that pro posed to tax every 40s. freeholder—a budget which, if I recollect right, taxedall real property, irre s p ec ti ve o f th e amount of income of its possessor, and going down to a very low limit—l believe it was 501. But I will not dwell on these things. In order to under s t an d w h a t are th e j us t expectations of the country with respect to the question, we must travel a little backwards. We must consider what was the situation of affairs in December last. At that Li:no the right hon. gentleman the then Chancellor of the Exchequer—the champion, the chosen champion of a large portion at least of those whose interests are connected with the laud—proposed his financial plan, and I was asked to-night why it was that I had said nothing On be half of the land with regard to local taxation, and why I had proposed no reduction of its burdens. Why, sir, if I bad proposed a reduction of those burdens, I should not only have been met and confronted, but overwhelmed with quotations from the speeches of the right hon. gentleman the member for Buckinghamshire. (Cheers.) He, as you know—he, in your hearing—he, as your leader, your organ, your champion consigned your claims to perpetual obli vion. (Cheers.) And yet you make it matter of accusa tion against me that I have not proposed your relief from local taxation. (Cheers.) But was that all that wan done by the right hon. gentleman's budget 2 No ; you had then the proposal of an income tax—you had then a resolution laid upon the table, under which that income tax was to be levied ; and the resolution laid on the table with regard to schedule A corresponded exactly with that which I now ask you to support. I know not what course the right hon. e;entlernan is going to take—l know not whether he means to adhere to his own propositions of last, December. I will nut sp,alate on that matter at this moment, for an hour or two will eolve the question. (Hear.) But this I know, that the right hon. gentleman suede this proposal, with your support, xi your leader and your organ—he made this proposal with regard to schedule A which her Majesty's G wernment now make, and upon which you are screed to daida. Was that all that he did ? With an un mitigatee schedule A, what kind of schedule D did the right honourable eentleman give you ? Whilst land paid tid.— I will not now go into any detail as to whether that is too little or too much, but Igo to the point that at this mo men ', land and houses, including other buildings such as man actiutories, payins a higher rate than other property— whilst that inequality was left unmitigated, the right hon. gentleman laid another inequality upon the back of it, for he proposed to reduce schedule D to 5f d., and that • with your approbation and your support. (Cheers.) ' But then, save the hon. member for Berkshire, there was no legacy duty in the case. Now, there was no legacy duty in the case ? There was no legacy duty in the present case, but there was a legacy duty very legible in the future case. (Hear, and laughter.) lam sure the hon. member for Berkshire must have heard these ominous words, "At the same time we have not neglected carefully to examine the question of the stamp duties and the probate duties." I believe the word "legacy" does not appear, but there is no doubt about the meaning of the words—" We have not neglected carefully to examine the question of the Stamp duties and the probate duties, and we think it not impos sible to bring forward on the right occasion a duty on sue cessions—(cheers)—that will reconcile contending interests, and terminate the system now so much complained of." (Continued cheering.) Now, I want to know whether these words have a meaning or not. To me they are clear enough. What is "the system now so much complained of ?" The system which taxes unsettled personalty, and which exempts settled personalty. (Hear.) That is the "system so much complained of"—that is the system which the right hon. gentleman, your organ, your sham pion, your leader, proposed and promised in the name of his Government to terminate. (Cheers.) Now, sir, that was the combination of events—that was the combination of circumstances as they stood in December last. Bnt there is yet one other. You say that, although we talk ' about the termination of the income tax, it will not end in 1860. (Opposition cheers.) Neither I nor you are the ' masters to determine that question. (Renewed cheering.) But every prophet and every seer who rises on that side of the house and says the income tax will not terminate in 1860 adds to the difficulties of bringing it to a termination. I will not talk about its termination in 1860. I have given my own opinion that it ought to be considered as a tem porary tax, and ought not to fall upon our permanent and ordinary system of finance. But while we have not talked much about its termination, we have done this— we have endeavoured to place circumstances in such a train—(cheers)—we have ondeavoured, by deeds and not by words--(hear, hear)—by 'bringing into play additional re sources of taxation, and by introducing the principle of gradual descent into the income tax—we have endeavoured to show by figures that we have put the question into such a manageable form as will enable Parliament When the time arrives :to part with the income tax. (Cheers.) You now coral dein of the income tax, in con junction with the legacy duties, as it stands in our pro posal, and yet you supported the tax as it stood in the proposal of last December. I think the proposal then was to renew the income tax ft rr a period of three years. What did that mean ? You all know what it meant. It meant the tax in perpetuity. (near, hear.) Ido not mean to say that it implied a foreg one conclusion to that effect on the part of those who prof ,osed the renewal of the tax for three years ; but what ev as done was this—the tax was proposed for three years, n o provision was made for its ex tinction at the end of that period, and, indeed, the right hon. gentleman opposite n light just as well have made up his mind for its perpetuit y. (Hear, hear.) You cannot afford to part with 6,000„000 of revenue at a moment's notice. If you are in ear nest to get quit of the tax, you must make provision and prepare the ground. We have done so. Yon say that yora are afraid the income tax may exist after 1860. That is possible—the tax may exist after 1860 ; but we have prepared the ground for its extinction, and have made such provfision that Parliament will be in a condition, in 1860, to abolish the tax if it pleases. (Hear, hoar.) Here, then, was ' the combination of events in December last. You had an unmitigated schedule A— you had the principle of di fferentialism established against you in schedule D—you h ad no prospect of the abolition of the tax—and you had the promise of a legacy duty. (Hear, hear.) Well, now, it is s apposed that party and factious motives alone could hav e determin e d me t o res i s t th e scheme of December last. It was not so. I opposed the scheme of December last because, thought its That wa,, mode of dealing with the income tax unjust. that the modey e, onvicti on at the time. I thought whieh was then of tie ding with the income tax that impression proposed would lead to confusion, and right honourable ge s ntPe e Z, strengthened since I heard the say the other night thatmember for Buckingham shirewas not a financial measure, ' his proposal of last December principle. I still remain of .out the acknowledgment of a proposed of dealing with the opinion - t that the mode then finan cial confusion, would hex() openexdwould have led to ticable questions, anal would' havettp difficult and imprac ticable I am not ashamed to sav produced a war of compliments of the honourable memni(!,etrwithstanding the with regard to my change of opinion, that Manchester den of the right honourable gentleman the thought the - :, • hamshire most unjust in its ultimate member b for Optiroli'.. i . connected with landed propel-I; ring, tiP°a 1 l e , ,‘ e . n tho result of the proposals the n (Hear.) 1 made 9 , , , i , . .• , to relieve the other schedules at the expense • ' 7 3 X . ,i • . 'l 4 ' ,' , 5 ,... 04 did not die with the expiring Ministry. fi I ..", :' ,j W I of last week. (Hear.) I want to know, i `,64 :f rt a:edeF, situation of last December, what was the : - . 2 e* ' itotti d rgst Monday night'. We had then the follow t . % en • scented to us :—" That the continuance of • ~, tio, , ' ree• • se ven years, and its extension to classes ir113.9M18 tic for • ' f from its operation witho u t any naitiga heretefeo6 exenr , i;+'of its assessment, are alike unjust xp- t*woh,screqua..,„ie3 . N. Tunpolitr - For that motion 252 member s of this house , 4•11 c• be matter of no small interest eeparetheir votes, and it will who so to the county to see how these 252 gentlemen,_. dispose of their votes dis posed of their votes last Monday', shall to night. " Without any mitigation of the inequalit ies _ f its assessment." What was the meaning of those words 7 I want to know to what inequalities those words referred. Frj ` , You know the meaning they bore, and still bear, in the public mind. Do you a ttach the same meaning to them, or do you not ? There are two quite different kinds of i nequa lities in the income tax. First, there are those of which we have heard so much to-night. We have been told that the property assessed in schedule A is taxed at a somewhat higher rate than the property comprised in the rest of the schedules. Was that the inequality which was meant to be pointed out for correction by the motion of the hon. baronet the member for Hertfordshire? Now, sir, I am most anxious that we should have a distinct answer to that question. (Hear, hear.) Was that, I repeat, the idea, which hon. gentlemen had in their minds when they voted for the motion of the hon. baronet the member for Hertfordshire ? Did you think that he was going to reduce the rate paid under schedule A, and consequently to im pose a new burden upon the trading and professional classes, in comparison with the owners of landed and real property ? If that was your idea, I can only say that you were most unfortunate in having adopted words which con veyed to the understandings of the community at large a meaning totally opposite and contradictory, and in having chosen for your organ and exponent upon the occasion an hon. gentleman of great ability, but one who in the speech with which he introduced motion to the house, exhausted all the stores of his itetoric in setting forth the hardships--what hardships ?—the hardships of the landed interests ? No, but the hardships of those whose enterprise, whose intelligence, and whose skill constitute, as the honourable baronet had said, their only property, and whose continued good health is their only guarantee. (Hear.) Now, I want to shew what was the meaning of the vote of last Monday. It was meant to alter the rela tive position of the schedules. Of that there can be no doubt; but what I want to know is, did it mean to alter the position of schedule A at the expense of schedules D and E, or did it mean to alter the position of schedules D and E at the expense of schedule A ? (Hear, hear.) If you had in view anything analogous to the motion of to-night, then you must intend, I will not say to delude or deceive, but to mislead the country ; but if, on the other hand, you meant, what it was plain the honourable baronet the mem ber for Hertfordshire meant, and what all the speakers who followed him meant, namely, the reduction of the rates charged on trade and professions, then I say you did that which my noble friend who closed the discussion last Monday told you you were about to do—you cheered and supported, and voted for a motion diametrically opposite and contradictory to the motion of to-night. (Cheers.) Sir, I must here allude for a moment to what fell from the honourable baronet who spoke last. I would ask him what meaning he attaches to the motion last Monday night. Was the meaning of it—" We want to relieve schedule A ?" or was the meaning of it—" We want to relieve schedule D ?" or was the meaning of it a latent meaning, wisely and conveniently kept back, not expressed—" We do not wish to obtain a legacy duty ?' (Hear, and a laugh.) Now, the hon. baronet says he can see nothing in this budget except taxation laid upon the land, and in proof of his assertion he says, " Why, you state yourself that you are going to lay 2,000,0001. of taxa tion upon land by exacting a legacy duty." . Sir, I do not wonder that the hon. baronet can see nothing in this budget except taxation upon land, if that is the process by which he arrives at his conclusion. The hon. baronet says I have myself stated that I am going to lay 2,000,0001. of additional taxation upon land. Why, sir, I never made such a state ment. (Hear.) I stated the very reverse, and I chal lenge the honourable baronet to show that the charge of the legacy duty will be 2,000,0001. upon land. What I stated, and what I will repeat until the honourable baronet understands me (a laugh), was, that we are going to amend the basis of the legacy duty altogether ; that we think the distinctions which now exist are unjust—especially that which exempts all settled and real property ; that we are going to take away the exemption which attaces to all settled and real property as such ; and that we are going to make the legacy duty applicable to all kinds of property whatever, not to draw such a distinction in regard to the mode of levying the duty as we think would operate to the injury of property which at present bears a heavy burden of taxation. .And here I venture to tell the honourable baronet the member for Devonshire, who has applied his mind with so much fairness to that portion of the sub ject, that when he sees the provisions of the bill we shall introduce for the purpose of altering the legacy duty, he will find them not unworthy of his approbation. (Hear, hear.) Now, sir, if we were to look at the immediate financial effect of the proposition of the hon. member for Berkshire, we would see that it would deprive the Exchequer of a sum of about 450,0001. The hon. gentleman shakes his head, and of course I speak in some degree from con jecture, but I am persuaded that, if the hon. gentleman is permitted to carry his motion, the deductions which will be made from the gross amount of the tax now levied under schedule A will be to the extent of about 16 per cent. Mr. PALMER : The deductions will he much less than that. The CHANCELLOR of the EXCHEQUER : I am sure I do not see how they can be less. The xpense of repairs, of management, and various other items—why the honour able gentleman will fintl it difficult to estimate the deduc tions at less than 16 per cent. Moreover the honourable gentleman proposes to make his plan applicable to house property, and he must be aware that in a great many in stances the bond fide repairs on house property amount to 13 per cent. without any other charge. (Hear, hear.) My belief is that his deductions would deprive the Exche quer of the sum of 450,0001. Now, sir, I have a very sim ple answer to make—we cannot afford to part with the money. I would return this reply even if I were to sup pose that the measure which the hon gentleman proposes was to stop at schedule A. But who imagines that it could stop at schedule A ? Who conceives it possible to vote for the motion of the hon. gentleman with regard to schedule A, and not to carry the principle through the whole of the schedules ? When the hon. member for Manchester said that deductions were likewise necessary under the other schedules, he was greeted with enthusiastic cheers from both sides of the house. Well, then, these deductions are to run through the whole of the schedules ; in other words, 16 per cent. is to be taken off the whole tax. Speaking in round numbers, that is a deduction of 1,000,0001. from the present produce of the tax. Now, that is a most agreeable process, and doubtless we would all like to indulge a feeling of enlarged generosity, to strike off one item after another, to go home to-night after agreeing to this motion with those sentiments with which philan thropy and benevolence always distend the heart, to re peat the process to-morrow night in the case of schedule A, and so to go on with schedule after schedule, until you reduce the tax to a mere skeleton of its former self. But it you make these deductions upon the whole of the sche dules, what becomes of the financial measure ? (Hear, hear.) What becomes of the remissions of duty? (Hear, hoar.) I am afraid you will be obliged to commence a. counter process, and having begun by reducing land from 9d. to 7d., and effecting an equivalent deduction upon the other schedules, you will require to retrace your steps, and raise the land from 7d. to 9d., and so on with the rest of the schedules. I am not prepared to enter upon that course. I am convinced you never could carry through such a pro cess, and,that the adoption of this motion would introduce utter and hopeless confusion into the assessment and collec tion of the tax. If you deduct 16 per cent. under schedule A, you must allow as much for schedule D. You will have admitted a principle of such a character, that it will be im possible for schedule D to be content even withl6 per cent. After the plans of last December, which were offered as a step in the right direction, it is impossible for you to im pose upon that process such limits as may appear to suit your particular inclinations. Indeed I could not wish you a more fatal gift than the success of this motion. We can not afford to enter upon any such process. We cannot afford it as far as regards the mere arithmetical effects upon our calculations; we cannot afford it as far as regards the prin ciple that is involved. The motion of the hon. gentleman, if adopted, breaks up the whole income tax ; and, breaking up the whole tax, it necessarily breaks up that which rests upon the tax. It breaks up the financial measures and pro posals of the Government. It is impossible for us to un dertake the reconstruction of the tax. If we meddle with it we peril that very extensive remission of taxation which we have laid before parliament, and which I think I may say , without presumption has received and is receiving the appro bation of the country. Sir, we will not take the first step in such a course. What has been our position ? When we were first called upon to view the financial state of the country we found the question of the income tax under these circumstances—the right hon ourable gentleman had pledged himself to the principle of its reconstruction, many gentlemen on this side of the house, had expressed opinions more or less favourable to the same course ; but upon examining the question we found that it was impossible to reconstruct the tax, or to bring the attempt to any satisfactory conclusion, and that by undertaking it we would introduce confusion into our finances, injure the public credit, set class against class, and produce mischief infinitely greater than any good which the most sanguine could anticipate. We did not conceal these convictions ; we stated them ; but we said, " While sympathising with you in the feeling that the tax presses too hard upon intelligence and skill as compared with property, we cannot encourage you to adopt a mode of giving effect to that feeling which will be productive of far more harm than good." Well, we were generously met by the house, and last Monday night we obtained a vote in fa vour of the general principles upon which we were proceed ing. The first of these general principles was to take the income tax as it stands. It is in vain you endeavour to taunt me by saying I have argued for an equal tax, and now you ask me to make it so. I you 1 never argued theoretically for an equal tax, and I do not believe it is possible. What we said was, " We find the income tax defective in some points, but we find also it has achieved great things for the country ; we find it accepted to a certain extent by the nation, no doubt calling for amendment in some parts, but on the whole productive of good far beyond the hard ships and grievances that attend it!' (Hear, hear.) We consequently asked you to consider the income tax as a whole. Now I ask if that was at all compatible with any intention or any willingness on our part to be pressed into tampering with the reconstruction of the tax ? Sir, the motion of the hon. gentleman invites us to tamper with the tax ; but we cannot do so without destroying its efficiency. We must keep faith with those who ha ve supported us. We must refuse to commence this process. We are bound not to commence it, because ittwould prove ourfirst step in a path that must lead us upon ground so insecure that we should be obliged to abandon the whole substance of the proposals we have made. From many hon. members in tuts house we have received support in asserting these principles. We have received that support, I believe, not simply becanse they recognised the impossibility of reconstructing the tax; but because in our general proposal we hold out something like the outline of a definite policy—(cheers)—tending to place the finances of the country upon afooting of security, to maintain the public credit, and to do justice between the different classes of the community. (Cheers.) Sir, having received that support, we are not going to shrink from the conduct by which it was earned. We intend to adhere to the measures we have proposed. We do not pretend to interfere with the discretion of members of Par liament in bringing forward this or that amendment; but we do ask the house to pause and consider well before it gives a vote that will deprive the country of the benefit proposed to it through the medium of our plans. I cannot help entreating those gentlemen who voted on Monday last for the relief of intelligence and skill, to pause to-night before they give a vote of a totally opposite and contradic tory character. (Cheers.) Here are words which are not unworthy the attention of the committee :—" There is nothing in life, especially in public life, more important than to have a principle." Sir, these words were recently teh_olughe,ana addressed by the right hon. gentleman the member for Buckinghamshire to his constituents. I admit that the ' motion of last Monday distinctly expressed a principle, at the s erroneous one; but the motion of to-night „ge"' motion ul of last opposite and contractory principle. Monday relieved trades and things are perfectly distinct professions the land at e " the land ; t e relieves oun ty . the expense of trades and professions. These a th n e d ' They cannot ha c motionintellig i o b f le t° to -n t i h gh e public opinion. W oneceited or placed beyond the reach of income tax as a Zee telared. that, looking at the pro ducing great benefits whole,to the e that it is capabl of pacroe,llll.llMty. To that doctrine we adhere. W e are pre precarious incos nee ought t o be ro e r r those who think that permanent incomes. We ourselves loved at th e ex p ense o f propene a plan forplacing a greater burden upon property, which we h s all soon have an opportunity of b; ringing under the consideration of the house, but I must confess it will be singular indeed if within the space of seven days the plans of the Govern ment are to be assailed by two hostile motions, each of them supported by a strong party combination, and each diametrically opposed to the other. (Cheers.) Mr. DISRAFJ,I—Sir, the right hon. gentleman has de. scribed the plan which the late Government brought for ward for the continuance of the income tax, and has said that it relieved trades and professions at the expense of the land. Hs has also told the committee that the late Govern ment intimated their intention of proposing a legacy duty; for, said the right hon. gentleman, with logic which I could not follow, did not they refer to the stamp duty, a tax on conveyances, and the probate duty ? I protest against the use of single passages in a Ministerial statement. (Hear.) While the right hon. gentleman declares that our measures were opposed to the interests of real property, he has the candour and ingenuousness to forget that at the same time we made a proposition which would have relieved real pro perty, especially the land, of indirect taxation to the amount of 2,000,000/. (Hear.) An hon. member told the house on Monday last, and the statement has been frequently re ferred to by the right hon. gentleman opposite, that there is no impost so grievous upon the land as the malt tax ; and he said that the principal fault which he found with the proposition of the late Government was, that it did not propose a total repeal of the malt tax. I suppose when that hon. member fills the office of Chancellor of the Exchequer, we may hope that he will propose the total repeal of the malt tax. But let us look at this matter for a moment. Having called the attention of the committee to this prin cipal omission, reminding the committee that the right hon. gentleman has omitted from the enumeration of his measures a proposition which would have reduced the indi rect taxation upon land to 2i millions —reminding the com mittee also that one quarter of the Excise is raised by a tax upon a crop grown by. the English farmer, let me now advert to the scheme of the income tax proposed by the right hon. gentleman. The right hon. gentleman will not sanction any change in the rate of assessment of the different schedules. Now remember that the argument with which the right hon. gentleman vindicated his policy, which he says is his great principle, and to which the Government is devoted, proceeded upon the assumption that real property was actually assessed 2d. in the pound more than the other schedules. And the right hon. gentleman, after having established that point—a point which was one of novelty, although probably it had never been placed before the house in so popular and convincing a form—(hear, hear, and laughter)—after having established that point, the right honourable gentleman, with strange inconsistency, immediately proceeded to say—" Having shown you in a manner so satisfactory, that by the scheme of the income tax, which I am now proposing on the part of the Govern ment, real property is assessed at a much greater amount than any other kind of income which contributes to the tax, we propose another measure, which is a tax of consi derable amount upon real property." (Cheers from the opposition.) Certainly his two millions were not to be raised entirely from the land. Did I say that they were ? I did not say that they were to be raised solely from real property • but in laying this tax upon property which has not hitherto borne it, who will deny that a much greater proportion will be paid by real property? (Hear.) Well, if that be the case, then it appears that the right hon. gentleman meant to affix a very large amount of a new tax upon real property. Now I say that there was very great inconsistency in the course taken by the right honourable gentleman. I say it was inconsistent to show to the house that real property was assessed to more than it was equit able that it should bear were it not for grave considerations of State, and then immediately to propose a new tax which would add to its burdens. (Loud cheers.) But is that all ? Is that strange inconsistency the only or the greatest inconsistency in the argument or in the policy of the right hon. gentleman. Let me call the attention of the committee to an important consideration which has not yet been adverted to in the course of these debates. What was the argument of the right hon. gentleman? He says, " One of your inducements for accepting my proposal of the income tax is that you have my personal promise, and every fair public prospect, that the tax will end at the termination of seven years from the present time." Unquestionably there was some difference of opinion about that point ; but the basis of all the arguments of the right honourable gentleman has been, and the position of the Ministry has been, that we are to consider that the income tax is to terminate at the end of seven years. What, then, does the right hon. gentleman do ? Having shown that real property is assessed more than is equitable under his income tax, he says, with another inconsistency, " As you have a weakness in favour of precarious incomes, although I have proved to you that real property pays more than incomes derived from any other sources, yet I will propose a tax that shall compensate those who pay the tax upon precarious incomes in the way you desire. (Hear, hear.) I will propose a tax upon successions, which will make the owners of real property contribute to the State, independent and irrespective of those who enjoy precarious incomes—it shall be a tax by way of compensation." But if so, it ought only to be a tax for seven years. (Cheers.) If the tax is to be a tax by way of compensation, it will be unjust unless you provide that it shall end at the ter mination of seven years. The ground upon which the right honourable gentleman is convinced that ho ought to impose a tax upon successions, namely, that a compensa tion is needed for those who pay the tax upon precarious incomes, ought to induce him, according to his own argu ment, to propose that this tax upon successions shall be equally limited in its duration with the income tax itself. (Cheers.) I will presently show that the motion of to ),;(4i B lit m i e s ri t t be iAaotuiratlimsceavoeleaetofthtehnearuorliaclycoonf consequence Go of the argument of the right honourable gentleman on e L e i. ° B head will be that when we have to consider the tax upon successions it will be necessary to move that that tax shall continue only for seven years. (Hear, hear, and laughter.) Now I come to the vote on Monday night. I confess that in deference to the feelings of the supporters of the right honourable gentleman I should have wished to have avoided the subject. (Hear, hear, and laughter.) I think there was something unnecessarily cruel in the way in which the right honourable gentleman alluded to it. I should have thought that a clear announcement of what was our intention in the vote on Monday night was exactly a point on which he would have spared the feelings of those by whose assistance he gained a tri umph to which I trust they will continue to look back with a satisfaction which, however, I hardly think awaits them. (Laughter). The object of that vote was to assert a principle which we endeavoured to establish, and which was frankly and unequivocally announced by my hen: friend the member for Hertfordshire. We endeavoured to establish a principle, and we were supported in our endea vour by- those against whose interests the right honorrable gentleman says that policy was directed. Well, sir, there are then some persons in this house who sacrifice their in terests to their principles. (Hear, hear, from the Opposi tion.) But the right hon. gentleman says, "How can you reconcile the vote of Monday night with the vote of this evening ? Why, the very fact that you defeated us on that occasion is not only our excuse but is our necessity for considering your measures on this occasion. (Oh, oh, from the Ministerial benches, and cheers from the Opposition.) We have now to consider the measure on its merits. I can easily understand how hon. gentlemen, especially hon. gentlemen who were in favour of a difference between the schedules, may now triumph in a majority which cannot, indeed, vindicate their conduct, although it may establish their Government. But let me ask you this—ls there any thing in the course which my hon. friend the member for Berkshire recommends to night, novel, anomalous, or un justifiable? We recommended a policy which you rejected. If you reject that policy, surely we have a right to try your policy on its merits. (Opposition cheers, and Ministerial laughter.) I should like to see that gentleman who laughs so loud rise and tell us the reason of his mirth. Is there, I ask, anything new in the policy which we are recommend ing ? According to the right hon. gentleman opposite, there is something new, startling, and dangerous. The right hon. gentleman says that ney_hon. friend invites us to tamper with the income tax. Well, I know many per sons who have invited the House of Commons to tamper with the income tax, and who have thought that changes might be made in it on principles of sound policy. Now I will never refer to any speech made by any hon. gentle man in this house by way of taunt—l will never refer to Hansard with the view of annoying any honourable gen tleman. That period has passed. (Murmurs.) And there fore, if I have Hansard before me, I can assure hon. members that I am not going back five, or ten, or fifteen years, but I will just refer to a recent debate which I am to unwilling to quote from memory. The last motion which I brought forward in this house during the government of the noble lord opposite, a motion which has been noticed as that which destroyed the Government of the noble lord, whereas I was unconscious of having achieved so great a feat, and thought that the Government of the noble lord had been defeated on the militia ques tion—(hear, hear)—but on that very motion—a motion which called on the house dispassionately to consider the question of local taxation—on that occasion a member of the present Government—l will not be so invidious as to say the most distinguished member, but I will say the most distinguished country gentleman, who is a member of the present Government, an extreme Free-trader, who was frightened by my dangerous measures and my danger ous policy, which he said would disturb the finances of the country, and bring on revolutions—why, sir, that right hon. gentleman, the First Lord of the Admiralty, made a most powerful speech in opposition to me on that occasion, and he said, " This is not the way to deal with the sub ject, if land is distressed"—and he did not deny that land was distressed—" you must not consider the local taxation of the country—you will upset the whole financial system .of the country if you do so —you do not know what you are going to embark in. I see a revolution in the distance, and the consequence of your triumph will perhaps be the destruction of the empire." The right hon. gentleman also said, " There are moderate means by which you may attain the object for which you have laboured—means which reason justifies, and which policy recommends, and in which you will be supported by the voice of Parliament and the entire country. Consider the glorious opportunity which you will enjoy, when the subject of the income tax shall again be brought under the consideration of Parlia ment. (Loud cries of " Hear, hear.") Then," said the right hon. gentleman, " you will have an opportunity of showing how unjustly landed property is assessed under schedule A ; then you will call the attention of Parliament to the expenses which the landed proprietor has to undergo for ratee,• for management, for insurances, and fora thousand other causes ; then you will have a case which no one can resist ; then you will have the House of Commons and the country with Tou ; and then, when you demand that the proprietor shall be assessed on his net and not upon his gross rental, then, indeed, you will be doing justice to the landed proprietor." (Hear, hear.) Why, it is almost only yesterday that we heard the right hon. tf4entleman from the second or third bench up there expressing himself in such words of eloquent advice to the proprietors of the soil, and now the right hon. gentleman is a member .of the present Government, devoted to this groat principle of denying this justice to the land—(loud cheers from the Opposition) —of resisting this act of justice -which he said. no House of Commons could for a moment suceeessfully oppose. But is that all ? The First Lord of the Admiralty went on to say, " You want justice to the land ; you must not attempt to get it by these vile schemes of yours, by dealing with the local taxation of the country ; you must not stop short at schedule A ; you must not be content with obtaining for the landlord a just and equitable assessment under the in come tax ; yea must go on to schedule B, and do justice to the farmer—(near, hear)—he is assessed on a scale which is unjust, as his profits are taken at too high a rate ; you must take care that the scale on which ho is assessed is better adapted to the present times and to the into of profit on which he lives." Sir I recollect all this when I see the right hon. gentleman, the greatest ornament, and support, and bulwark of the Treasury bench ; and when I remem ber all this, which I have no doubt is conscientiously be lieved by the right hon. gentleman at this moment, and when I find that the Chancellor of the Exchequer says that he is only the organ of the Government, and that the Go vernment is united on this point, if I am a little incredu lous, and if I believe there are still some appeals to be made THE SUN, LONDON, TUESDAY EVENING, MAY 10, 1650. SALES OF BULLION BILL. This bill was read a third time and passed. HACKNEY CARRIAGES (METROPOLIS) BILL. This bill was committed pro forma in order that certain amendments might be introduced in it. LONDON AND EDINBURGH •AZETTE BILL. Mr. COWAN asked whether it was the intention of the Government to proceed with this bill. Mr. WILSON said that it was, unless some other mode than that proposed by the Government was suggested for doing away with the indefensible manner in which they were published at present. TAXING OFFICER, COMMON LAW BUSINESS (IRELAND) BILL. This bill was then considered in committee, the discus sion on Mr. Butt's amendment to the third clause being postponed to the bringing up of the report. The bill having passed through committee, the house resumed. ELECTION EXPENSES. Mr. CRAVEN BERKELEY obtained leave to bring in a bill for further diminishing the expenses of elections of members to serve in Parliament. BOROUGH OF TYNEMOUTH. Sir B. HALL moved that an address should be presented to her Majesty, praying that her Majesty would bo gra ciously pleased to order a commission to issue to inquire into the corrupt practices which took place at the last election for the borough of Tynemouth. The committee found that a system of corruption by tickets, called ;refresh ment tickets, had extensively prevailed at the elections for the borough of Tynemouth, and that the expenses of the sitting member had at the last election been 1,9001. The committee had not been able to make a full inquiry into the subject, because the moment that agency was proved the sitting member retired ; but the impression left upon the mind of the committee was that not only extensive treating, but extensive bribery of such a character as was contemplated in the act, had prevailed in this borough. In bringing forward this motion he was merely performing a ministerial act in compliance with a unanimous resolu tion of the committee. After a few words from Mr. MOFFATT, the resolution was agreed to ; and it was ordered that no writ should be issued for the borough of Tynemouth until the 2d of June. BERWICK ELECTION. Mr. T. MITCHELL moved for a select committee to in quire into the circumstances attending the prosecution of the petition against the last return for the borough of Ber wick. In support of the motion the hon. member shortly stated the proceedings which had taken place, and referred to a proposal which had been made by Mr. Hodgson Hinde, the brother of Mr. Hodgson, the petitioner, to compromise the petition against Mr. Foster, for 2,000/., at a time before any of the legitimate expenses connected with thb petition had been incurred. That fact alone was sufficient to justify inquiry, and he hoped the house would consent to it in order that the facts might be ascertained beyond dispute, and some means taken to prevent the recurrence of like practices.--The motion was agreed to. The house then adjourned at two o'clock. PARLIAMENTARY DIVISION. HOUSE OF COMMONS.-MAY 9. (From the Votes and Proceedings of the House of Commons.) WAYS AND MEANS—THE INCOME TAX. Amendment proposed, after the words "for every twenty shillings of the annual value or amount thereof," to insert the words " such annual value of any lands, tenements, or hereditaments, being the net annual value thereof, after due allowance made for repairs, insurance, and man agement." Question put, " That those words be there in serted." The committee divided—Ayes, 201; Noes, 276. MINORITY—AYES, 201. Adderley, C. Gordon, Admiral Napier: l j. Alexander, J. Gore, W. O. Neeld, John Annesley, Earl Granby, Marquis of Newdegate, C. N. Anson, Viscount Greaves, Edward Newport, Viscount Arbuthnot, Gen. Greene, John Noel, Hon. G. Archdall, Captain M. Grogan, E. North, Colonel Bagge, W. Gwyn, Bowel Ossulston, Lord Bailey, Sir J. Hale, Robert B. Pakeaham, E. Bailey, C. Ha'ford, sir H. Pakington, o.r J. Bierd. James Hall, Colonel Palmer, R. Ball, Edward Halsey, Thomas P. Parker, R. Townley Barrington, Viscount Il amnion, Lord C. Percy, J. Bateson, T. Hamilton, G. A. Portal, M. Bellew, Captain Hamilton, J. Hans Potter, R. Budnick, Lord 11. Banbury, Spencer B Prime, R. Bentinck, G. B. Heathcoate, Sir G. Repton, G. W. J. Beresford, William Beathcote, Gilbert H. Scott, l:. Blair, Colonel llenchy, D. O'Connor Seaham, Lord Booth, Sir R. Itildyarl, R. Seymer, II: K. Bowyer, George Hotham, Lord Sibthorp, Colonel Frisco, Musgrave Hudson, George Smijth, Sir W. Brooke, Sir A. Ilume,W.Fitzwilliam Smith, Wm. M. Bruce, Cumming Irian, Samuel Smyth, R. Buck. Lewis W. Jolliffe, Sir W. Q.H. Somerset, Captain. Millbury, W. Jones, Captain Spooner, Richard Burghley, Lord Kelly, Sir F. Stafford, A. Butt, Geo. Medd Kendall, Nicholas Stanhope, J. B. Butt, Isaac Kennedy, Tristram Stanley, Lord Camac, Sir J. R. Ker, D. 11. Stuart, 11. Chandos, Marquis of King, James King Start, H. G. Chelsea, Viscount Knatclibtnl, Wm. F. Sullivan, M. 1 Cholmo ndeley, Li. 11 Knight, F. W. Swift, Richard Christopher, R. Adam Kntghtley, Rainald Talbot, C. Clinton, Lord C. Knox, Colonel Thes!ger, Sir ll'. Clive, R. H. Knox, W. S. Tollemace, J. Clive, R. Lacon, Sir E. Tomline, G. Cobbold, J. C. Laffan, R. M. Trollope, Sir J. Codrington, Sir Wm. Langton, W. G. Tudway, R. C. Coles, 11. Beaumont Lascelles, E. Tyler, Sir George Colvile, Charles R. Lennox, Lord A. F. Tyrell, Sir J. T. Compton, H. Combe Lennox. Lord II G. Vance, J. Conolly, Thomas Leslie, Charles P. Vane, Lord A. Corry, Henry Lowry Lewisham, Vise. Vansittart, G. H. Davies, D. A. S. Liddell, H. G. Verner. Sir W. Davison, R. Long, W. Villiers, Francis Hering, Sir E. Lovaine, Lord Vivian, J. Ennis Disraeli, B. Lowther, Colonel Vyse, Capt. Dod. J. W. Lowther, Captain Waddington, IL S. Drax, J. S. W. S. E. Lucas, F. Walcott, Adm. Duckworth, Sir J. 51 acartney. G. Walpole, Spencer B. DunAnnbe, His. A. Megan, W. IL Welby, Sir G. Drone, Col. Matins, It. Whiteside, JAI nes East, Sir J. B. Manners, Lord G. Whitmore, H. Egerton, Sir P. Manners, Lord J. Williams, T. P. :F.lmley, Viscount March, Earl of Wodehouse, E. Farnham, E. B. Maxwell, Hon. J. P. ,Woodd, B. Ferrer, James Mena, Sir Henry 'Worcester, Maqs, of Fellowes, Edward Miles, W. Wyndham, Oen. Filmer, Sir Edmund Michell, W. Wynn, B. Forbes, W. Montgomery. H. L. Wynn, Sir W. Forester, Colonel Montgomery, Sir G. Wynne, W. French, Fitzstephen Moody, C. A. Yore, Eliot TO Freshfiell, J. Moore, G. H. Frewen, C. H. Moore, R. S. Fuller, A. E. Morgan, Octavius Galway,riseount Morgan, C.'Rodney Gaskell, J. M. Mullings J. Randolph Taylor, Col George, John Mundy, W, Mandeville, Viscount. Gooch,ISI4E. Naas, Lord TILLED. MAJORITY—NOES, 6. Acland, Sir T. Fox, W. J. O'Connell, Maurice A'Court, C. Freesia:3, Colonel O'Flaberty, A. Agilonby, H. A. Gardner, Richard Osborne, Ralph Alcock, Thomas Oeach, Charles Owen, Sir John Anderson, Sir James Gibson, T. M. Paget, Lord Alfred Atherton, Wm., Gladstone, William Paget Lord George Baines, M T. Glyn, George Carr Palmerston, Viscount Ball, John. Gooderich, Vis. Patten, J. Baring, H. B. Goodman, Sir G. Pechell, Sir G. Baring, Sir F. Goulburn, Henry Peel Frederick Barnes, Thomas Gower, F. L. Peel, Colonel Bass, M. T. Grace, 0. Pellatt, A Beaumont, W. B. Graham, Sir J. Petri, S. Bell, James Greenall, G. Phillips, John Henry Iti nbow, John. Greene, J. Phillimore, J. G. Berkeley, Adm. Gregson, Samuel Phillimore, R. J. Berkeley, 11. Grenfell, C. Phinn, Thomas Berkeley, Craven F. Grey Sir G. PiLott, Francis • Berkeley, Granville. Grosvenor, Lord R. Pilaington, J. BethelLfßicbard Grosvenor, Earl Pinney, W. Bk i gs, William Hadfield, George Pollard-Urquhart, W. Hiackett, J. F. Hall, Sir Benjamin Ponsonby, Hn. A.. 0 J. Bland, L. Hamner, Sir J. Power, N. Bonham-Carter, John Harcourt, G. G. Powlett, Lord W. Boyle, Colonel Harcourt, Colonel Price, Sir R. Bramston, T. W. Hardinge, Charles S. Price, W. P. Brand, H. Hastie, Alexander Pritchard, J. Bright, John Hastie, Archibald Ramsden, Sir J. Broeklehurst, John Headlam, T. E. Ricardo, J. L. Brockman, E. D. Heard, J. I. Ricardo 0. Brothetton, Joseph Heneage, G. F. Rich, H. Brown, H. Herbert, 11. A. Robartes, T. S. A. Browne, V. Herbert, Sidney Rumbold, C. E. Bruce, Lord Ernest Hervey, Lord Alfred Russell. LordJ. Bruce, H. A. Heywood, James Russell, F. C. Byng, G. H. Charles Hey cc orth, L. Russell, F. W. Cardwell, E. Hindley, Charles Sadleir, J. Caulfield, Col. Hogg, Sir James W. Sanders, O. Cavendish, C. C. Howard, W. G. Sawle, C. B. G. Cavendish, George Howard, Lord E. Scholefield, W. Challis,Alderman Hughes, W. B. Scobell, Capt. Chambers, M. Hume, Joseph Scrope, G. P. Chambers, T. Hutchins, E. Scully, Francis Charter's, F. Hutt, William Seymour, Lord Cheetham, John Ingham, R. Seymour, W. D. Clay, Sir W. Inglis, Sir R. H. Shafto, R. D. Clifford, Henry M. Jackson, William Shelley, Sir J. V. Clinton, Lord Robert Jermyn, Earl Smith, John Benj. Cobden, Richard Johnstone, James Smith, M. Tucker Cockburn, Sir Alex. Keating, Robert Smith, Rt. Iln. R. Cocks, Thomas S. Keating, 11. S. Smollett, A. Coffin, W. Kershaw, James Stanley, Hn. W. 0. Collier, Robert P. King,P. J. Stephenson, Robert Coote, Sir C. II Kingscote, R. N. F. Strutt, E. Cowan, Charles Kinualrd, Arthur F. Stuart, Lord D. Cos per, W. F. Kirk, William Tancred, H. W. Craufurd, E. H. J. Labouchere,J.l. Thicknesse, R. A. Crook, 3, Laing, S. Thompson, G. Crossley, Frank Langton, H. G. Thornely, T. Crowder, R. Lawley, F. C. Towneley, C. Currie, R. Legh, G. C. Townshend, Capt. Dalrymple, Vise. Lemon Sir C. Trail, G. Dashwood, Sir G. H. Lewis, Sir T. Tufnell,H. Davie, Sir H. Lindsay, Col. Turner. C. Denison, E. Locke, 3. Vane. Lord H. Denison, J. E. Lockhart, A. E. Vemon.G. E. H. Divett, Edward Lowe, Robert 'Villiers, lion. C. Drunilanrig, Vis. Luce, T. Vivian, J. H. Drummond. H. Mackte.,J. Vivian, H. H. Duff, George Macgregor, James Wall, C. B. Duff, James M'Gregor, John Walmsley, Sir J. Duke, Sir J. Mangles, R. D. Waler J. Duncan, G. Martin, lobn Warner, E. Hand as, F. Massey, W. N. Wells, W. Ellice, Rt. Hon. E. Maule, Colonel West, F. R. Ellice, E. Ili tall, Edward Whatman, J. Elliot, John Milligan, Robert 'Whitbread, S Elmley, Viscount Mills, T. Wickham, 11. W. Esmonde, J. Miner, W. lq. F., Wilcox, B. Evans, Sir De Lacy Milton, Lod Williams, W. Evans. William Mitchell, T. Wilson, James Ewart, William Moffatt G. Moles A 'sorth, Sir W. Vinnington Sir T. Fagan, W. Wise, John A. redden, M. Mon . .3k, LOiC Fergus, John Wood, B,r C. MJnereifi. lames Ferguson, Colonel vAmseu. W. Wortley, J. S. Ferguson, Sir R. Moreton, Lord Wyvill, 1%1. Wrightson, W. Ferguson, Joseph Morris, D. • Fitz'geral,i, Sir .L Young, Sir L. Fitzgerald, W. 1- Z Muse,, Col. .S. Mtn ronot J P Fitzroy, Hon, L. ._ , P. • iv orreys, J. Lord Forster, C, Norreys, l-ir 1). J. Fortescre, C. O'Brien, C. Fox, R. It. O'Brien, P. TELLERS. Ilayter, W. G. Mwgrave, Earl THE SIAMESE TWINS.—The Si m 2 twins are exhi biting themselves in New York. They are now 42 years of age, but "do not show any n larks of age, and are even more lively than in former y ears." They have en tirely forgotten their native langu Ige, and converse only in Engli sh. The twins are acconc Lpanied by two of their ehildren 4 a boy and a girl. "Z - birb 'zabittt on NEWMARKET RACES. (THIS DAY.) (BY ELECTRIC TELEGRAPH.) HANDICAP SW EEPSTARES. A .F. Ethelbert , Harbin ger Feversha,m . St. Faith.... Five rail. £5O PLATE. R.M. Nine ran. SWEEPTAKES. First-half Ab.M Nightshade Otranto Five ran. MATCHES. Feversham beat Young Norval. Rally beat British Farmer. THE ARMY. COURT or INQUIRY.—With regard to the Court of Inquiry, consisting of three general officers, upon a charge against Major-General the Hon. H. F. C. Cavendish, the following official letter conveys the opinion of the Commander-in-Chief upon the result of the investigation : _ " Horse Guards, April 22. " Sir,—l have received the commands of General Vis count Harclinge to forward to, you the annexed copy of the opinion of the Court of Inquiry given on the two points submitted for their investigation, in which they distinctly declare that you were not the writer of certain letters ad dressed in the years 1847 and 1848 to the late Commander in-Chief the Duke of Wellington ; and, secondly, that you were not cognisant of such letters having been written or sent to his Grace. " Viscount Hardinge has much satisfaction in conveying to you the deliberate opinion of three general officers of long-tried experience, of the most scrupulous honour, and of high professional reputation, who have exonerated you from the imputation of being in any way concerned in writing or sending anonymous letters to the late Duke of Wellington. " Viscount Hardinge deems it to be due to you to state, that as soon as you heard of these imputations, so seriously affecting your character as an officer and a gentleman, you immediately appealed to his Lordship, earnestly requiring that the opportunity should be afforded to you of vindi cating your character by an investigation before the most public and highest military tribunal. " You were informed that insuperable difficulties pre vented a trial by court-martial, and when a Court of In quiry was suggested you assented to the proposal. " The arrangement was also readily acquiesced in by Colonel Hall, both the parties agreeing to the terms laid down by the General Commanding-in• Chief, that the opinion and finding of the Court were to be considered final, as far as any future military investigation was con cerned. " The General Commanding-in-Chief desires me to ad vert to this point, as an injunction laid down before the inquiry was commenced, and by which you and Colonel Hall will both be guided. " You are at liberty to make use of this letter. " I am further commanded by Viscount Hardinge to express to you his sincere gratification at the result of the inquiry, by which a general officer of the army has cleared his character from very injurious imputations, the whole of which circumstances it will be his Lordship's duty humbly to report to her Majesty on the earliest occasion. " I have the honour to be, Sir, " Your most obedient humble servant, " RICHARD AIREY, Colonel and Military Secretary. " Major-General the Hon. H. C. Cavendish." SHIPPING INTELLIGENCE. CUSTOM-HOUSE, MAY 9. ENTERED INWARDS.—The Margaret, from Harlingen ; Menai Calais • Helene, Emmershall ; Maria, Nykiobing ; ' 'City of Paris, Boulogne • Druid, Amsterdam • Ravens bourne, Antwerp ; Mary Ann, Whitstable ; Kitty, Rot terdam; Derwent, Hobart Town ; Rendsburg Company No. 2, Mellhert ; Lion, Harlingen ; Ceres, Rotterdam ; Moselle, do. ; Joshua and Emil, Stettin ; Littlo Pet, Hamburgh ; Orion, Thisted ; Emperor, Rotterdam ; Maria, Rudkjobin,g ; Louise Charlotte, Dantzic ; Daniel Simone, Lokken ; Twende Brodre, Malmo • Sophie Catherine, Prestoe ; Friendschaft, Memel ; ilgorta, Hamburgh ; Louise, Stralsund ; Annegiena Jantina, Nykiobing ; Ca tharina Sophie, Sudwesthorn • Catherine, Skive ; Emanuel, ' Landscrona ; Witus, do. • iny-not, Malta ; Farbourg, Farbourg ; Wilhelm, Stralsund ; Cornelia, Worcum ; Ceres, Flensburg. ; Islander, Barbadoes ; Johanna Hen drika, Amsterdam ; Josephine, Landscrona ; Clipper, Marsala ; Famalia, Skive ; Agincourt, Calcutta and Cape ; Little Edward, Aarhuus ; Anna Lena, Amsterdam ; Adages, Stralsund ; Adon, Engelhohn ; Wopkea, Skive ; Aurora, Thisted ; Amalia, Gothenburg •, Ysabel Segundo, Guibeldona ; Hotspur, Calcutta ; Wilhelmina, Thisted ; Ebenezer, Lubeck ; Phoenix, Sannesund ; Wed.erknuft, Nykiobing ; Carl Johann, Landscrona ; Flora, Moss ; Wenteren, Saunesund ; Hermanos, Saapsborg. ENTERED OUTWARDS FOR LOADING.—The Melpomene, for Melbourne ; Castor, St. Petersburgh ; Hotspur, Cal cutta ; Rapid, Elsinore and Riga ; Rosaria, Bilboa ; Ealin g Grove, Dominica; Islander, Barbadoes ; Little Pet, Mel bourne ; Flor, Demerara ; Velocefera, Genoa ; Ysabel, Santander, &c. CLEARED OUTWARDS WITH CARGO.—The Margaretha, for Harburgh ; Guildford, Zanzibar ; Mersey, Rio Janeiro; Affghan, Calcutta ; Wandringsmanden, Christiana ; Cuba, Algoa Bay ; Magdalena, Adelaide ; Industry, Antwerp ; Mercia, Port Philip. • HALIFAX, April 28.—The James Freeman, from Shields to New York, coal laden, 'was spoken, April 15, with loss of sails, spars, &c., making much water, and with part .of cargo thrown overboard. The barque Seaflower, 1,000 tons, from Cardiff to New York, was abandoned in a sink ing condition, April 4; crow saved, and landed here. BOSTON, April 27.—The British ship Queenstown, from Honduras to Queenstown, went ashore about April 1, on the Zwangley, 100 miles northward of Belize, and became a total wreck ; two of the crew lost. The Now York, for New York, broke her shear, parted her chain, and was on shore at the Victoria Tower on Saturday afternoon, but has since got off, without damage, and proceeded on her voyage. The Manilla, Liverpool to Valparaiso, was spoken, March 18, lat. 5 S., long. 23 W. The Chorister, Cardiff to Bueno s Ay res , was s p o k en , March 19, lat. 33., long. 23 W. VESSELS SPOKEN WITH. The Nicholas Cezard, Canton to Havre, March 9, lat. 32 S., long. 14 E. The British Empire, Shields to Bombay, Feb. 13, lat. 24, long. 63 E. The John Missey, Hull to Melbourne, March 29, on the line, lat. 24 N. The Lady Prudhoe, Coquimbo to Swansea, Aprill3, lat. 35 N., long. 42 W. The Queenstown, from Demerara, steering, N.E., April 23, lat. 42 N. long. 23 W. The Jessie, to Melbourne, March 16, lat. 2 S., long. 18 W. The James Armstrong, London to Hong Kong, March 18, lat. 2 S., long. 18 W. The Juliata (barque), Demerara to London, April 18, lat. 38, long. 39 W. The Tremont (brig), of and from Liverpool, April 22, lat. 38 N., long. 12 W. The Barque, No. 7,619, 2d dist. pend., London to Ade laide, S.A., Feb. 26, lat. 23 S., long. 33 W. The Bride, standing south, March 12, lit. 1 S., long. 30 W. The Mary, of Bristol, standing west, April 30, lat. 49 N., long. 9 W. - The James Board, from Calcutta, Feb. 16, lat. 30 E., long. 11. . The Tapio, Hartlepool to Ceylon, March 13, lat. 0.23 S., long. 20 W. The Isabella, from London, 17th, lat. 2 N., long. 20 W. The Scotia, Bombay to London, lat. 18 N., long. 37 W. The Mirzapore, Calcutta to London, March 16, lat. 2 S., long. 21 W. The Harvest Home, Mauritius to London, 19th, lat 0 N., long. 22 W. The Queenstown, from Demerara, steering N.E., April 23, lat, 42 N., long. 38 W. The Elizabeth Antoinette, Java to Amsterdam, 30th, lat.' 48 N., long. 9 W. THE CZAR AND THE EMPEROR OF CHINA.—A letter from St Petersburg of April2s, mentioned in the Patrie, of Paris, says :—" There is much talk in the best in formed circles of a secret mission of a Russian envoy, sent to China overland, and who it is said, has already arrived at Kiatha, a town belonging jointly to the two Governments. It is confidently reported that the object of the mission is to offer to the Sovereign of the Celestial Empire the aid of Russia for the purpose of quelling the insurrection in his dominions." FURTHER EXTENSIVE EXCAVATIONS AT FOUNTAINS ABBEY.—The Right Hon. the Earl de Grey, anxious to carry out as speedily as possible the extensive excava tions now in progress at Fountains Abbey, has during the past winter and up to the first of this month, em ployed a great number of workmen on the unexplored ground east of the Chapter-house and between that building and the south wall of the choir. The space south and east of the Lady-chapel, too, has been cleared for a considerable distance. The discoveries that have been made are highly important and curious. The passage leading from the abbot's house to the south door of the Lady-chapel is now cleared to its original level. On its east side has been a large doorway leading into an open court. On its west side is the base of a handsome building of the "perpendicular" period, having a doorway from the said passage, and one leading into the court on the south side of the choir. In one corner is a circular staircase, lined with bricks, once leading to the main apartment above—for this base storey, which is a few feet below the regular level, was merely the undercroft of the principal apartment above. A few feet from the south wall of the choir are the re mains of a wall which may have been intended to strengthen the said choir wall by springing flying buttresses from it. From the south-east corner buttress of the Lady-chapel to the north-west corner of the abbot's hall has run a wall dividing a spacious court south of the Lady-chapel from the open cemetery which has been on the east side. \ [AnvEansEmENT.]—Holloway's Ointment and Pills a Certain Cure for Eruptions and all Diseases of the Skin. —Extract of a letter from Mr. J. Hird, draper, Keady, dated Feb. 14, 1852, to Professor Holloway :—" Sir, — My child, when three monils old, was afflicted with a severe eruption all over her body. I sought every aid and the advice of surgeons and physicians, by all of whom the case was considered hopeless. I then tried your Ointment and Pills, ard without exaggeration the effect was miraculous, for in, a short . e she was rest ore d to perfect health, and so remains. Mr. Bowden, book seller, Gainsborongh, and m y self, would be happy to satisfy any inquiries as to the truth of this statement." Sold by all druggists ; and at Professor Holloway's Esta blishment, 244, Strand, London. to individual consistency, surely it cannot be entirely without cause. (Hear, hear.) The tone which the right hon. gentleman opposite takes is rather curious ; everything, he thinks, is to be carried because it is a united Government. Sir, the Government may be united in hostility to the land —(hear, hear)—in a determination not to do justice to the proprietors of the soil, whose claims the First Lord of the Admiralty has told us could not be resisted ; the Govern ment may be united in a determination not to do justice to the farmer, in the mode which the First Lord of the Admiralty declared to be irresistible ; but I should think this is the only subject on which the Government are united—(hear}—and that probably be fore long, to-morrow perhaps, we shall have occasion to see whether this union on the question of land, which we are told is so complete and admirable, applies to other sub jects, or whether it is only when the interests of the soil are concerned that the Government shows an impenetrable front and unanimous feeling. (Hear.) It is impossible to defeat the justice of this case by splitting hairs, as the Chancellor of the Exchequer has done. The farmer who h as to pay his tax will not enter into a discussion as to what was the nature of the vote on Friday or Monday—he will ask for justice ; and when the Chancellor of the Ex chequer asks me how he who voted on Monday can also vote to-night, although I can give with a clear conscience what I believe to be a satisfactory answer to that question, I say , there is something more to be asked. (Hear.) The coun try which is interested in this question will ask itself, " Can any one bring forward a valid reason why we should be assessed unjustly?" We, when in office, acknowledged we could not attempt a perfectly just assessment ; we of fered a plan for an income tax, in which we made a cer tain difference and gradation ; we placed before the coun try the motives of our policy, and we endeavoured to sup port that policy. No taunt shall for the future prevent us from doing justice to the farmers and proprietors of the soil, and while pursuing this course, we shall found our justification upon the arguments of the Chancellor of the Exchequer, and upon the recommendations of the First Lord of the Admiralty. (Cheers.) Lord J. RUSSELL—Sir, the committeesvill observe the difference between the position now occupied by the right hon. gentleman opposite and that taken by him both in last December and no longer ago than Monday last. The principle of the right hon. gentleman in December last, was this, with respect to that immediate measure : He stated that he recognised a difference between per manent and precarious incomes, and he expressed an opinion that that difference ought to, be recognised by the Legislature. That, sir, was a very intelligible princi ple ; and no man could doubt that amongst permanent in comes land was to be included, and amongst precarious incomes trades and professions, and that an advantage was to be given by his income tax to trades and profes sions over land and houses, which are contained in schedule A. But now the right hon. gentleman comes forward to advocate a totally different principle. If the hon. gentleman the member for Berkshire comprehended trades and professions by his motion, why did he not so shape his motion as to comprehend an allowance for re pairs, and at the same time to include trades and profes sions ? The case is exactly this. Last Monday the stick was bent in one direction, and we refused to comply in that case ; and now the stick is bent in another direction, and the proposition with which the house is called upon to deal has assumed a totally opposite course. It was said by hon. gentlemen opposite that one side bore too much weight—the house refused its sanction to that proposition, and now it is said that the burden is all in the other scale. (Hear, hear, and laughter.) What, I ask you, is the meaning of this? I regret to find that the right hon. gen tleman opposite (Mr. Disraeli) meets this question—this great question of the income tax, immediately connected as it is with the financial system of the country—merely as a party question. (Loud cheers.) The right. hon. gentleman says that in December he proposed the reduc tion of the malt tax. Yes, he did propose the reduction of that tax ' but he proposed it on the ground that it would confer a benefit on the consumer—(hear, hear)—and now the right hon. gentleman, having failed in that proposal— s proposal which I cannot but consider as most dangerous to the finance of the country, as tending to deprive it of a tax amounting to two millions sterling, a tax most easily collected—having failed in that proposal, I say, the right hon. gentleman now says he will break in upon the system of the income tax. (Cheers,) If we are now to make k x e iste su d ch fr a om eh r ge up to as has never before existed — then must we go into the tahechparnegseenitn time h — e z dul w e e w a hi re ch to ha m s a e other schedule, and we must consider the question of precarious incomes, and that which I regard as presenting the greatest inequalities —namely, professions. (Hear.) But the right hon. gentleman says that he wonders how those who formerly objected to the inequalities of the tax could now support the proposition of the Government. The reason is a very simple one. They see so much to ap prove of in the budget—(cries of " oh, oh," and cheers) — they see that by it so much indirect taxation is taken off, that it is based on such piinciples of justice, that it is so much progresses towards furthering and extending free trade that they are willing to undergo one of its disadvan tages and to adopt the budget, preferring to accept it as a whole, rather than fail in carrying its propositions. (Cheers.) This, sir, appears to me to be the course not unusually adopted in this house by men who have at heart the public good. (Cheers.) On the other hand, what may we expect from the right hon. gentleman (Mr. Disraeli) ? In December last he advocated a distinction in the impo sition of the income tax in favour of trades and professions, and now he seeks to make a new inequality as regards land. This must show the house and the country that these interests—these great and mighty interests —are treated by the right hon. gentleman, if not for party pur poses, at least with such levity and caprice—(cries of "oh, oh," from the Opposition and cheers from the Ministerial side)—with such levity and caprice, I say, that it is utterly , impossible for this house or the country to rely on any financial plan of which the right hon. gentleman may be the originator. (Cheers.) Last week trades and profes sions deserved compassion, this week our solicitude is in vited on behalf of the laud, and if I may venture to use a vulgar phrase—lately, however, ennobled by a high autho rity—l would ask "under which thimble is the pea ?" (Loud laughter and cheers.) No one can possibly say what may be the proposition next week, but I trust this house will feel, as the country already feels, that as a whole this great measure will benefit the country, and that, if it im poses some sacrifices, the great body of the people will find themselves possessed of greater means of enjoyment; and if this be the case, that you will not adopt the wavering and uncertain line now proposed, but will adhere to the scheme of the Chancellor of the Exchequer, and I am con fident that if you do so the country and the people at large will approve of and admire you. (Loud cheers.) Lord JOHN MANNERS then rose to address the house, but was received with such vociferous cries of " divide " that his opening sentences were totally inaudible. When silence was restored, he said : So enamoured is the noble lord (Lord John Russell) with the height of financial in justice that he cannot even comprehend how honourable gentlemen should be anxious to render an income tax more consonant with justice on one Monday night in one re spect, because on another Monday night they attempted to render it more consonant with justice in another respect. The noble lord asks us to inform the country how it is that in one week we could invite the House of Commons to rectify some of the injustice of the income tax, which presses upon trades and professions, and how, in another, we can ask it to do something like justice to the landed in interest of this country. (Hear, hear.) Why, sir, I say for myself that it is because I was most anxious and ready to afford all the relief which equity and justice can demand for trades and professions in one week that I now feel per fectly justified in endeavouring to render justice to the land on this occasion. (Hear, hear.) I cannot conceive or comprehend how the noble lord thinks he can answer the claim of justice which has been put forward by my honourable friend, the member for Berkshire, by saying that he himself and the Government, and honourable gen tlemen who voted with them last Monday, managed to defeat the claim of justice which he put forward for trades and professions. The noble lord would visit upon us the wrong he himself was the party to perpetrate, and would charge us with betraying the principles and the cause which we advocated on Monday, because, believing that there is an equally just and equitable claim on our side, we call upon him to carry into practice the declarations his his own Chancellor of the Exchequer. Why, sir, the Chan cellor of the Exchequer, using the argument so often wielded with more or less of success in this house, and pointing out how difficult it frequently is to do justice in this world, asked my hon. friend the member for Berkshire whether it would be possible to do this justice to schedule A without going through all th e other 'schedules and doing justice to them '? The right honourable gentleman answered that question himself when he introduced his budget. It was he who showed that the justice which my hon. friend now asks you to do to schedule A was already done in the case of the other schedules. And it was my hon. friend the member for Berkshire who took even a more moderate view than the right hon. gentleman himself did, and told you that he did not think the right hon. gentle man's view was quite consistent with the facts of the case. But, be that as it may, it is upon the admissio,ns of the right hon. gentleman himself that this amendanent is now proposed. We have it admitted by every 'gentleman who has spoken in the course of this debate that abstractedly the proposition of my hon. friend is just and equitable, and• I leave it with confidence to the house and the coun try whether the arguments of the noble lord ought to be permitted to prevail against the admission of justice which we have had from every hon. gentleman who has spoken. The house then divided, and there appeared— For Mr. Palmer's amendment—Ayes 2Ol Against it Noes. 276 Majority in favour of the Government 75 On our admission into the gallery, we found Mr. DISRAELI asking the Government to allow the chairman to report progress, in order to allow the amend ment of the hon. member for Berkshire (Mr. Vansittart) to undergo a full discussion. Lord J. RUSSELL seemed to think such a coarse would be unnecessary. Mr. DISRAELI must really press his suggestion. The amendment of the hon. member for Berks was a very in teresting on, and it would be quite impossible to take a discussion upon it after so long a debate. (Opposition cheers.) He felt, therefore, called upon to move that the chairman report progress. After an observation from Mr. VANSITTART, which was inaudible, The CHANCELLOR of the EXCHEQUER said, that the question was not one as to his noble friend's accom modation or otherwise—it was a question which concerned the trading interests of the country. (Cheers from the Ministerial benches.) He could assure the right hon. gentleman opposite that he could have no conception of the amount of inconvenience to which the whole community was put by this very protracted discussion, the serious in convenience—perhaps he might say. the serious loss—which was caused in numberless cases by uncertainty as to the amount of duties to be charged at the Custom-house. Now the answer which he had to make on the part of the Government with regard to the case of the farmer was simply—that if the farmers did not like the rate on which they were assessed under schedule B, that they had already, by law, the right of going into schedule D. (Oh, oh, from the Opposition benches.) It was, therefore, entirely a question affecting the suspension of the trading interests of the country, if they agreed to postponement. Mr. DISRAELI—Perhaps the right hon. gentleman would have no objection to leave oat the schedule alto gether? But really the question was, not so simple as what the right hon. gentleman would make it—a fact which discussion might serve to demonstrate. (Hear, hear.) Sir C. WOOD said that vaken ho was Chancellor of the Exchequer he had given the farmers the power of appeal against the tax. Mr. DISRAELI observed that if the noble lord perse vered in continuing the debate, he should be under the disagreeable necessity, although he might stand alone, of moving that the chairman report progress. They had been all night discussing a schedule interesting to the landlords; they had now come to a schedule interesting to the Ammo. (Hear, hear.) Hon. gentlemen opposite could devote an evening to discussing their own particular interests, but he thought they were now adopting a somewhat shuffling course. (Hear, hear.) Lord J. RUSSELL said that the discussion had been postponed to the committee on the bill, and this was a suf ficient answer, he thought, to the present complaint. Con sidering the consequences to the trade of the country by delay, he would not be responsible for now reporting pro gress. (Cries of divide.) Colonel SIBTHORP complained of the conduct of the Chancellor of the Exchequer, and said that if he remained until five o'clock in the morning he would resist what he must designate as an attempt to bully the house by means of a Government majority. (Laughter and cheers.) Mr. BRIGHT observed that both the Chancellor of the Exchequer and the noble lord had dwelt upon the incon venience which would arise to trade from delay. It was quite clear the income tax was safe, and the sooner these Customs duties were proceeded with the better. He trusted, however, the noble lord would assent to the rea sonable request that the Chairman should report progress. (Hear, hear.) The CHAIRMAN then reported progress, and the house resumed. COUNTRY MARKETS. CHELMSFORD—MAY 6. ait For the best samples of wheat to-day there wag " it sale at barely last week's prices ; while, for infe,,, D prices realised were from is to 2s per qr. lower. DI °l' corn very little doing. Prices to-day were as follow :—Wheat, white, old 3 75 f)j t , to 56s Od, new 35s to 548 ; red, old 34 8 to 465, nor 289. e ' 43s ; barley, 258 to 27s ; chevalier, 31 s to 378 • gri udj „,g 21s to 278 ; malt, 55s to 568 ,• chevalier, 559 580,5; , 19s to 25s ; peas, partridge, 305 to 35s ; wh ite, 32s " boiling 38s to 41s ; dun, new, 29s to Ms ; beans, ik, to 34s ; Harrow ticks, 31s to 36s ; Mazagan, 293 to 32°' COLCHESTER —MAY 7. The supplies this week have been better than of W f: The young wheat plant in the district, though rather b ward looks strong and healthy ; and these circutestto combined with the reports from the London markets, tio led to a lowering of the quotations. With t he ex°o of a few picked samples here to-day have b een ls Pebro cheaper. Barley maintains its price, and pees 1113c1 aro is dearer. , to 5 08 Prices to-day were as follow :—Wheat, white, o°lof red, 38s to 44s ; barley, 34s to 38s ; oats, 183 t 0 240 ; Mazagan, 30s to 32s ; middle and small, 3 2 s to 385; white, 40s to 42s ; grey, 32s to 345. KIRKCALDY—MiI 7. A We had moderate supplies today of wheat an. oa to °ll4 o 'ver a few remains of barley. Sales proceeded slowll ,; 11 ,, fol• theless last week's prices were fully maintained. "'- lowing are the quotations for grain : e. Wheat. I Barley. Oats. 1 13 fl e fOa I First Second 31s Oct 20s OctOd 1 , , oa I Third 42s Oct 28s Od. 18 s Oct v' o i, Oatmeal, per bag of 2801bs imperial, 28s Od to 290 „ n ti 6e4 The following is the official statement of the (10.--,h, of corn, &c., received in the port of London fronl:1 lowing ports, from the 2d to the 7th May, b” . sire : p... g 7 74 4 Pa Colchester Harwich Leigh Makion 1 1422 45 300 it 20 1) 4881_ COAL MARKET—MAY 9. Prices of Coal per ton at the close of the mar ket 'l. ' l ' s. d. .lg Burnhope l4 0 H01ywe11...... .......... ••• 0 Hartlepool West Hartley 16 6 Lambton . - ......... 'II Tanfield Moor l5 6 Russell's Helton.. ..... .1g Tanfield Moor Butes 15 6 Stewart's ............... •.. 'l6 Smith's West Hartley l6 0 Whitwell ............... ••••0 Wylam. 15 3 Plummer ..... - .... •••• . 1 1 1 Stewart's Hartley 14 6 Hetton Lyons Main ••':11 Wallsend, &c. Cassop _. .. ............. '' . l l Gosforth 16 .6 Heugh Hall ............ ..'":11 Har ton l6 6 Kelloe .. .. _ ............. '' .. 1 7 , Hebburn l5 9 South Kelloe . . ........ ':le Harvey Wylam, l3 6 Trimdon Hartlepool .••• 'lB Hedley 16 3 Tees Lawson l6 0 Pease's West .......... ••••16 Eden Main 17 3 Cowpen .. . . ..... •••,....•••;:iff' 2s , Lambton Primrose 17 (1 Nixon Merthyr's& L''' 1! Bell 16 9 Sidney's Hartley ••••" .. :1 0 Braddyll l7 6 Grey's West Hared."' Hettoil lB 3 Ships at market l5B I Sold ......... ••I°s. RAILWAY SHARE MARKETS. LIVERPOOL, MAY 9. i to bi o STOCK EXCHANGE.—The share market was Po, for Caledoni an an d L ancas hi re an d Y or k s hire Wpt .; for othe r d escr i p ti ons th e mar k e t was gene ral . 0 , ';3; dull. Quotations reported as follows :—Ca1ed011,55.113, Chester and Holyhead, ; Eastern Count 1,0500, Lancashire and Yorkshire, 79i ; Lancaster a l /A ; 52/ p. ; Liverpool, Crosby, and Southport, „" - K I:i" • 4tto cheater, Sheffield, and Lincoln, 304 ; Midland, 1 ,• - ',;'•,(;4• British,' ; East Lancashire Fifth shares, 1- l u...fir'dlt o pt Fifth shares, second issue, 5 5-16 • Lancashire _' . :""gm shire 6 per cent., 15/ ; Midland (Bristol and 131 '" 6 per cent.), 150; ditto 43 per cent., p. MANCHESTER, MAY 9. 1 STOCK EXCHANGE.—We have had a firmer Int } e d 0, with a very limited business. Midlands, 751 ; ; Sheffields, 304 ; Shropshire Union, 3 5-1- 12 "*" BIRMINGHAM, MAY 9. STOCK EXCHANGE.—The railway share market 6 4 more animated to day, and prices a shade highnor Westerns were done at 91i ; Shrewsbury and ham at 66. LEEDS, MAT 9. 0 11 . STOCK EXCHANGE.—The railway share mark 6 t {,) heavy, and exceedingly little is doing from dap 114, This morning the only transactions have been stock at 75i ; Lancashire and Yorkshire at 79i ; and North Midlands at 30i. SEABORNE MAILS. 0 ,1 GC signifies that the mails are sent from __dispatch.] by the night—and by the morning the General r Daywhen ade up From wh at att fi d , COUNTRIES. Port in General Post- Otnee, London.. DlspatCh.w 40* America(byltrit.pack)N Every Friday .... Liverpool .•• - 1 1 America (by United Sts. packet) ..........N May 17 ........ LiverpoOl ••• 31°Y America (by U. States if packet) ..........N May 11 ........ SonthamPt° ll $l Australia (via South• sT ampton) SouthaMl 4oll 3101 Ditto (via Marseilles) N Bth of May ...... Dover .• •• Ditto (via Cape of Uood Hope) ....N ...... Plymouth • yi 016 Africa (West Coast)..N 23rd of the month. Plymouth •• 340 6 1 Alexandria.......... N 8,9, 24, & 30 of m Dover .• • • *.; Alexandria ..........M 4th & 20th of mon. SouthamP t° 'da°,, Bahamas ...........M 2nd of the month SouthamPt° 11 4 ;16 Belgium ............N Dover •• • • IP'. 1 6 . Brazil 31 9th of the mouth.. Southamp ton Ituenos Ayres .... ....M 9th of the month.. SoutharnP t o ' A• Pr,,D: Cape of Good Hope ..N 14th of the mo n th Plymouth • • 31';° Cape of Good Hope ..N 14th of the month Plymouth • • Ap Cape de Verde ....N 14th of the month. Plymouth - AP ri Ceylon (see India) Ceylon ..............N 14th of the month Plymouth- ", Channel Isles ........N Mon ~Wed.,&terid. SoutharnP t O ~ dal 16 Chill.. NI id & 17th of month SeuthatnP l° • 1 0 China (see India) Constantinople ......N 7,8,17,21,&27 of m. Dover .• • .„• . o ‘l l ,cd Constantinople 4th & 20th of mon. Southan 3 P . " of eont. of Europe M & N T w i ce d a il y Dover • • 2e 3.. Egypt (see India) ;I f° France ...... M& N Twice daily.— Dover Gibraltar Id 4,7, 17, 20, 27 of m. Southal u r - ' 01 0 Greece (see India) tal l " ' Greytown ..........M 2nd & 17th o f mon. Southall'.n 0 0 1 Hamburgh ..........N Tuesday & Friday London • • „„- Havannah ..........M 2nd of the month SouthaMPP" • In Holland .... ... M Wednesday & Sat. London •• ; ,; r ; , 101 1 Honduras Al 17th of the month. SouthamP; .. 0 0 70 11 Ind'a (vlaSouthampt.)3l 4th & 20th of mon. SouthanlP. 4 01 India (via Marsellles)M Bth& 24th of month Dover •• •• f ice' it lonian Isles (see India) ad ..• pl l Ireland ........M & N Twice daily ...... n og , 40' a Lisbon .......... —.ld 7,9, 17, &28of m. Soutlu'r 400 i ' Madeira ...... M 9th of the month SoutharnP , Madeira N 23rd of the month Plymouth. •• l' Malta (see India) .• Malta ....N 7,17,19,28, 30 ofm. Dover •• 0 1 ' ,41 ) e I Mauritius (see India) Mauritius 14th of the month Plymouth . t Mexico 2nd of the month.. I.qoutbanif".. 1 0 0 - 119t1 Naples.. ... ........N sthlbth2sthormon. Dover • • lft o cel,i New Granada .... -Ai 2d & 17th of month Southal ort6 i d '6 New Zealand By private ship .. Various P 6 Papal States ........N ith 1 sth2sthofmon. Dover •',,100 Peninsula ..........M Ithl7o2Bthofmon South all:4 "o • - ,r ll Peru & 97th of mon Sontbam I .y .. 1, Port Natal ..........N 14th of the month eiym • 1 • 149. tP Sicily • • ••• • • . N sthlsth2sthofmon, Dover ••'' TananY • • • . N sth 15th25thofinon. Dover • %lop Venezuela .... ....Al 2d & 17th of month Sontha si r 6 Van Diemen's Land (see all re Australia) .. West Indies 2d & 17th of month South ana. mil -----1----- tf IJ C , ' - 01- 1 :011 ( ili . • When any ofthese dates fall on a Sunday' , tl ie f the lei , dis patched on the following day, with the exception °Agit Southampton), and the Malta, both of which wi ll be day preceding. ,i,p l d f imnwnmn0•m......."_....f.. ly, v D , g 14 :tal i ll Am TO DRESSMAKERS AND MILLINEx•-:0, ,- '1) , influential meeting of ladies was held at v ' e 0 6 , 4 t t :l House on Saturday last, by the invitation colitc;pi Mayoress, in order to receive Miss Burinttho n t ,... , t ' iif l i Countess of Wilton, and Lady Canning, 51.- ;g tan'„ o lo r , l in behalf of the Association for the M i ; 11°P o i'i Benefit of Dressmakers and Milliners. " - ot ! I 111 ; ; secretary, Mr. R. D. Granger, F.R.5 .9 '' so cie,7;cl ' teresting account of the operations of the re st o;, 0 05 stated that these operations had a lreadY en fr o ) many practical benefits to the young Wibe h o d re„o, the objects of its benevolent care ; Ono' rif orit . o P, 4 labour had been shortened, the ventilation% hab_.4l armed °a and sleeping-rooms effected, and Provi . ,. clerj ,,daTiti t y tered and encouraged. The meeting " 91 `wf til e d 0. of the Rev. Dr. Mortimer, head master ° I A Pl, O London School, and chaplain to the 1 1 1,11,: . "0 0 , Lord Mayor ; and by the Rev. Mr. MAI o f t' l f, 4 St. Bride's. A collection was made in A l l, OP" _.............../ of the association, and the names of 0 1. - _........./ added to the committee. Juif MARRIED. , s teft o p , -to s tif o c ir OP On the 7th inst., at St. James's, _ .i. " e toot le o lor Henry Hakewill, Esq., of Craig's - ol i '',' V daughter of the late Henry Jackson, 4 ' s ''' Thames. A sr . o e o DIED. b, 0,,9 At inst., Alexander Gibson, Esq., &shier of Oa 0 01 ' Of Comp a 3 n 7 y , ,BSBLa'nAkn.drew's Square Edinburgtioritip- toj, 0 15 -I°. Co ti d On the Bth inst., at Weston-super-Dfare, de of th e 004 ,0 o f John Monson Carrow, Esq., aged 45,1.4°, of 1814 a Court of Somersetshire, Recorder of th for the 0° or Magistrate and Deputy Lieutenant 10.1 l,l f,'° Somerset. n, V iii° 0 1 At Naples, on May . 1, of consume 1 . o p/ countess Fielding, aged 24. ,e froi Or On the 4th inst., at sea , o n her passzk , lo bo Marchioness of Dalhie. f the la te On the 6th inst., Mary the widow 0 e a 68. don, Esq., of Chipping N o r ton, Oxon, eg Z f o, - , 1 .09, , rr ov 1 ,10., 4 LONDON : Printed and Published by Dm; ofooer_dpu of No. 112, Strand, Pri nter, at The Su , s t o "'- Strand, in the F.tainct of the SAVOY/ Middlesex, Tuesday, May 10, 1• BIRTHS. OF A SON• _Are° f On the Gth inst„ Thurloo-s qua re, the Bush Saunders, Esq., of Lincoln' s -inn. che r On the Bth inst., the wife of Burton Ar OF A DAUGHTER. ~c i o OOP ° On the 7th inst., at Leo, Kent , Mrs ' ark, iro. On the 7th inst., at 28, BarnsburY-P