The Sun. — London, England, 1853-07-08 00:00:00

==;agE THE SUN, LONDON, FRIDAY EVENLSTG, JULY 8, 1853, 611 the muniments of his family from his strong-box, and expose them to public view. (Hear.) There was the danger of some attorney getting possession of the secrets contained in the documents thus compelled to be brought forward, and dragging the parties into the Court of Chan cery. (Hear, hear.) And he was not fifteen years in that court without knowing what a serious matter it was. Mr. G. BUTT suggested that the production of the documents should be confined to title deeds and muni ments to title deeds. The CHANCELLOR of the EXCHEQUER observed that there was no other way of ascertaining what was the real liability of different parties except by an inspection of the documents. If the objection was only as to giving such large powers to the executive government, he would not object to the interposition of a judge in chamber, or or some other judicial interposition. He understood that the hon. and learned member opposite objected to the pro duction of settlements. But it was equally necessary to inspect those documents. Mr. H. DRUMMOND agreed that there should be a power to compel the production of settlements. But he strongly objected to the production of the title deeds, which would be fraught with extreme danger. Mr. MALINS said that this clause was an instance of the power which the government was assuming over the Withof every m an i n th e country. (Hear, hear.) With regard to the production of settlements, it often happened that the titl e was con t a i ned i n the last settle ment. There might be danger in the production of the 'title deeds, and it was not at all necessary; for it was easily ascertained whether the successor was the son or nephew, or any other relation of the deceased. The right hon. gentleman was, for the first time, declaring that a man had no right t o th e possession of his own title deeds, and that any excise officer might compel him to give them up.. (Hear.) . _ . The CHANCELLOR of the EXCHEQIJER observed that the hon. and learned gentleman seemed to forget what he had just sa id , that he would not object, if it was thought the clause gave too much power to the executive, to the intervention of a judicial tribunal. (hear , hear.) Neither h a d he given 4n answe r to the objection which he fill • Chancellor of y the Exchequer) urged—namely, how were they to deal with the diversity of interests, and the different rates of tax under that diversity of interests. If hon. gentlemen opposite would consent to a direct succession tax of 3 or 4 per cent., a great deal of the difficulty would be got rid of. But how were they to deal with this case without an inspection of documents ? He would suppose a person succeeding to 2,0001. a-year, the capital value of which he would estimate at 60,0001. This person would pay 300/. duty. But supposing that there was a liability on the property of 10,0001. for a natural child, the interest of the revenue in that 10,0001. was 1,0001., or more than three times the amount of the duty on the direct succession. (Hear, hear . .) How were they to ascertain this fact, except by the production of the do cuments? (Hear, hear.) Mr. CAIRNS said that by the clause the production of the documents had reference only to " such" account as the party handed in. It would not, therefore, enable them to compel the production of the title in the only case wherein the right hon. gentleman said it would be necessary. The SOLICITOR-GENERAL said there had been a great deal of ad captandum, language used in reference to this subject, which was calculated to mislead the com mittee. The omission of the clause would, roduce a much more onerous and mischievous result than if it was allowed to remain as it was, for if it was struck out the commis siners would have the power to refuse any reduction for jointures or portions. Unless the documents were pro duced the commissioners would never be able to allow any deduction. The law had always stood thus : whoever had a lawful interest in land had an interest in the title deeds ; whoever had a charge upon the land had a right to look to the title ; if, then, Government were given a charge by the bill before the committee upon lands, the officer of Government ought to have the right of looking to the deeds. (Laughter , and derisive cheers.) As, how ever, he had anticipated some discu ss i on upon thi s ques tion, he was prepared with a proposition which he hoped would meet the views of all parties. The proposal was, that the following amendment should be added to the clause : — "Provided always that no title deeds, muni ments, or evidences of title of real estate shall be required to be produced unless on application by the sommissioners to a judge of the Court of Exchequer in England, Scotland, or Ireland, sitting in chambers, such judge shall think proper to make an order for the produc tion thereof, or of such parts thereof as shall be necessary, and the same shall in that case be examined by such per son, in such manner, and under such restrictions as such judge shall think fit to direct." He made that proposal, in order to meet, if possible, the views of all sides of the house. - (Cries of dissent from the opposition.) After a few words from Mr. BARROW, inaudible in the cries for a division, the house divided upon Mr. Mu.llings's amendment. The numbers were : For the amendment Against it... 72 78 Majority On our re-admission, we found Sir W. JOLLIFFE moving as an amendment, that the words " documents of the nature of leases, plans, court and rent rolls " stand part of the clause. He took that opportunity again to urge the government to reconsider this question of the production of deeds. Mr. BUCK denounced this as a most tyrannical mea sure. His deeds had never been in anybody's hands but his own, and he firmly hoped they never would be. (Laughter.) This question was not yet understood through out the country ; it was a great blow dithe landed interest. (Opposition cheering.) By and by the large class of small occupiers would understand its effect, and then the whole country would be plunged into discontent. (Laughter.) Col. SIBTHORP was very glad to have heard what fell from the lips of his hon. friend below him (Mr. Buck). This matter was being pushed through by the combination of her Majesty's ministers and Manchester. (Hear, and laughter.) He warned right hon. gentlemen on the Treasury bench that their allies from Manchester would be the first persons in that house to undermine them. Colonel DUNNE hoped that some hon. gentleman on the ministerial side of the house, who was possessed of landed property, would get up and explain his reasons for voting for this measure. Lord GALWAY reminded the right hon. gentleman (the Chancellor of the Exchequer) that he had in that house denounced the income tax as a most inquisitorial measure, and yet he was now urging forward one which was far more inquisitorial. It was very well for him (the Chancellor of the Exchequer) to come down to the com mittee with a majority at his back, and force these mea sures. He (Lord Galway) hoped that when this bill was brought forward in another place the consideration of the small majorities by which it had passed that house would lead to a doubt as to whether this measure ought to be in flicted upon this country. He had received a letter from a Whig constituent, who said that this extending the legacy duty to land was the most unfair thing ever done. (Hear, hear, and laughter.) Mr. WILLIAMS said that this bill authorised nothing more to be done than was already done under the Income Tax Act. (Oh !) Tradesmen and manufacturers were obliged to produce their books when called upon under that act. Why should the landed proprietor be allowed to go free. (Oh ! and laughter from the Opposition.) Mr. NEWDEGATE thought this bill would cause so much litigation as entirely to counterbalance all that had been done in the way of law reform. Mr. HENLEY said that if the committee would look to the 54th clause, it would see that those making false re turns would be held guilty of perjury. Surely that was a sufficiently tight hold. No man could deny that the lia bility to be called upon to produce title deeds was a most unpleasant one ' • it ought not therefore to be imposed unless absolutely necessary. He trusted the Government would reconsider this matter. The CHANCELLOR of the EXCHEQUER could not agree to the proposal which had been made, nor could he admit that there would be any danger in the production of deeds, since the production would not take place until it had been ordered by a judge who would be bound by so lemn obligations to secrecy. It was said the clause would be found insufficient, because in many cases the documents were in the possession of mortgagees; but admitting its insufficiency, that could not be treated as a valid argument against the clause. The necessity, however, for having access to the title deeds would be of rare occurrence. The access that would be required would be to the settlements, and they, at all events, were not likely to be in the hands of mortgagees. The proper custody of settlements rested with the trustees, and they would be bound to give the Government the information which the bill autho rised, without having recourse to the deeds themselves. The necessity for producing the documents would only arise in extreme cases ; and, inasmuch as even when the produc tion could not take place without the order of a judge, he could see no reason why the clause should not be agreed to as it stood. Sir F. KELLY said if the bill could not be well or prac tically carried into effect without the power now demanded, he could only say that this was an additional reason why they should still continue to resist the farther progress of the measure. The p owers p ropose d t o b e taken by this clause had never yet been conceded to any Government except in criminal cases, and to apply them in this instance would be most unjust. The Chancellor of the Exchequer told them that the deeds were not to be produced unless a judge should make an order to that effect; but was the right hon. gentleman aware of the expense parties would be put to in resisting such an order ; They would have to employ attorneys, counsel, and conveyancers when they wished to resist the curiosity of the commissioners to in spect the title deeds, and the end would be, that they would have to embark in a course of litigation which no man ought to be subject to. Now even after all this ex pense and trouble had been gone to, could the order of the judge be successfully resisted, because no judge would re fuse to make an order when the commissioners stated that the production d the documents was necessary for the ends of public justic& The proviso, therefore, about the order of the judge was useless, while it was perfectly idle to talk about obligations of secrecy when the contents of the deeds would be disclosed to the attorney's clerk engaged in each case. If there was no other ground, that would be suffr cient to reject the clause, and he hoped the committee would do so accordingly. Lord MARCH said the Chancellor of the Exchequer had not anwered the objection which had been raised to the production of deeds in the possession of mortgagees. The CHANCELLOR of the EXCHEQUER said in all such cases he apprehended the Government would be able to obtain all the necessary information without calling for the production of the deeds. Mr. HILDYARD believed that in resisting this bill he was not merely consulting the interests of the large landed proprietors, but the interest of all the small landowners of the country, who were so anxious that the con t en t s of their title deeds should not b e known, that they often kept them concealed from the members of their own family. He must therefore tell those gentlemen opposite, who professed to represent the interest of the great massofthe commu n it y , that as far as he had been able to watch their movements, he believed there was no class of men in the house who were greater enemies to the well-disposed portion of the people than themselves, whom he looked upon as no better than pseudo patriots. (Oh, oh.) Mr. GROGAN said, as this bill was to extend to Ire land, he should be glad to know what necessity there was for laying clause, Irish p ro p er ti es un der the penalties of the seeing that the majority of their title deeds were already registered, and their contents open to inspection. The CHANCELLOR of the EXCHEQUER said, of course, in that case the judge would make no order for the production of the deeds. Mr. GROGAN said, yes, but before that negative deci sion could be obtained, the proprietor would be put to con siderable expense. Mr. DUNLOP said in Scotland all title deeds were re gistered ; and to him, as well as most Scotchmen, it was somewhat strange to find the landed proprietors of Eng land objecting to the production of th eir deeds, on the ground that it would be dangerous to their interest. There was as much stability In the landed interest of Scotland as that of England, and for the life of him he could not see what danger could result from the adoption of this claus e , especially as its powers could not be enforced with out the authority of a gudge. The titles by which the la n d was held in Scotian were fully known to the Public; no in, jury resulted to the proprietors from that knowledge ; on the contrary, he believed it was to their benefit; and he could see no reason in this instance why that which was good for Scotland should not be equally good for England. Sir W. JOLLIFFE withdrew his former amendment, and proposed to substitute for it a motion for inserting in the clause the words " only as are of." Sir C. BURRELL gave it as his opinion that if trustees were to be subjected to the responsibilities of this clause there would be great difficulty in getting gentlemen to act in that capacity. The committee then divided, when there appeared— For the amendment B6 Against it 97-11 Mr. WALPOLE said they had given the commissioners power to call for the production of deeds, but in the next lines of the clause it was proposed to give them authority to take extracts from the documents. Now, such a power as that ought not to be conferred upon any man or body of men, except under the severest and most stringent penal ties, and unless those precautions were taken he should object to this part of the clause in toto. The CHANCELLOR of the EXCHEQUER did not think this provision was absolutely necessary, and there fore, with the permission of the committee, he would strike the words out. The words were consequently negatived. Mr. HENLEY objected to the words which required the production of public books and documents. The CHANCELLOR of the EXCHEQUER was quite ready to strike out that provision too. Sir J. TROLLOPE—And of course the penalties for en forcing it ? The CHANCELLOR of the EXCHEQUER—CertainIy. The words granting the objectionable power and pro viding for the penalties, were accordingly ordered to be struck out. Mr. K. SEYMER suggested that there should be a pen alty of 1,000/. for disclosure by an officer. The CHANCELLOR of the EXCHEQUER did not think a penalty of that amount would be too severe for the offence, but doubted the policy of inflicting that kind of punishment on public officers. Though the principle in volved in the proposition was novel, he had no objection to consider the expediency of adopting it. Mr. HENLEY would suggest to the right hon.gentleman the propriety of adopting the course pursued with regard to the income tax. In that case parties who especially desired to prevent disclosure had the option of going before special sworn commissioners at Somerset-house, and to the minds of such persons the arrangement afforded great relief. The word " officers " would of course include persons of the lowest grade. The CHANCELLOR of the EXCHEQUER had no de sire that local officers should in any case have a compulsory power of inspecting deeds; he would much rather have that power confined to persons at Somerset-house. (Hear.) The SOLICITOR-GENERAL then proposed an addi tion to the clause, by which the exercise of the power was placed under the control of a judge in chambers. Sir J. TROLLOPE said, after the right hon. gentle man's assent to the proposal with regard to special com missioners, there was, he thought, no necessity for such a proviso. - Mr. FRESHFIELD was of opinion that it would be an aggravation of the evil. — The CHANCELLOR of the EXCHEQUER said if that were the feeling of the hon. gentlemen opposite, he had no desire to press the amendment. The amendment was then withdrawn. Sir J. PAKINGT(S/4said;althougb. the objectionable parts of the clause had been modified, it was still a very serious question whether Parliament ought to pass a clause containing such provisions. (Hear.) The clause appeared to him tyrannical and inquisitorial beyond any that he re membered to have heard submitted to the house. The powers given by it were inconsistent with our national in stitutions, habits, and character, and a bill which could not be carried out except by such means ought not to be passed at all. (Hear, hear.) He felt it his duty to divide against the whole clause. The committee then divided, when there appeared— ' For the clause Against it 94 Majority in favour of the clause 7 The clause was accordingly passed. In clause 49, " giving power to accountable party to appeal," The CHANCELLOR of the EXCHEQUER proposed an amendment, for the purpose of enlarging the power of the judge. Mr. LOCKHART, who spoke in a low tone of voice, was understood to propose that the appeal should be given to the judge of the County Court. The CHANCELLOR of the EXCHEQUER thought that the bill already gave sufficient facilities for appeal, but if gentlemen opposite wished it, he had no objection to give an appeal to the County Court. He believed that the appeals would be of very rare occurrence. Sir F. KELLY was obliged to the right hon. gentleman for his concession, as he considered that the County Court would be the most proper court of appeal. An amendment providing the appeal suggested was in serted, and the clause as amended was agreed to. Clause 50 was agreed to, with one or two verbal amend - ments. Clause 51 was agreed to. Clause 52 was struck out. Clause 53 was agreed to with some verbal amendments. Clause 54 was struck out. Mr. H. DRUMMOND observed that he had at a pre vious stage of the bill inquired whether the tax was to be of universal application, and whether it was to be charged on succession to the estates of the Duchies of Lancaster and Cornwall. The right hon. gentleman had promised to give an answer when they got to the end of the bill, and as they had now arrived at the last clause, perhaps he would explain whether it was to apply to those properties or not? The CHANCELLOR of the EXCHEQUER said they had not yet arrived at the end of the bill. On claiise 55, which provides that the bill shall come into operation on the 19th of May, 1853, Mr. MULLINGS moved to omit the two last lines, in order to insert the words " that the bill come into. opera tion on the day of the passing thereof." The CHANCELLOR of the EXCHEQUER could not consent to the amendment. The questlon was one of finance, and it was the usual principle in laying on new taxes to make the tax come into operation from the day of the passing of the resolution in committee. In some cases, as in that of the income tax they had gone further, and made the tax apply retrospectively, beyond the period of the passing of the resolution. The amendment would deprive him of two months of the proceeds of the tax, which he could not consent to. Mr. DISRA.ELI thought they ought to follow the prece dent of former taxes, and urged his hon. friend not to press the amendment. Mr. LABOUCHERE was also anxious that precedent should be followed, but he had some notion that the usual course was not to charge the tax in all cases from a date previous to that of the passing of the bill. The CHANCELLOR of the EXCHEQUER had not said that that was the rule in all cases ; on the contrary, he believed in the case of the customs duties a differgrat rule had been adopted, and in the case of the income tax, as he had said, the tax was made to apply from the sth of April, whereas the resolution had not passed until May. Viscount GALWAY thought this act should not con tinue beyond the period fixed for the expiration of the in come tax, and he would therefore move that the act should continue in force until the year 1860. (Hear, hear.) Mr. WALPOLE—If he was right as to his view of the operation of this tax, it would be found so annoying and vexatious that the complaints against it would be loud and universaL (Cheers from the Opposition.) They were passing this bill nominally on the plea of putting landed property upon the same footing as personal property with reference to the duty on bequests or successions. They bad passed the bill as to real property, and as long as they maintained the present law as to the tax upon legacies so long would he uphold the Government in placing a duty on land inherited by succession or demise. (Hear, hear.) But while they subjected real property to one duty and personal property to another, they were doing that which was altogether a distinct thing—(hear, hear)--for they were taxing not the property of people dying and which passed from them to others by death, but they were taxing property whether personalty or realty, which was settled and disposed of by persons in their lifetime with the inten- tion that the settlement which was thus subjected to this tax should go free to those who succeeded them. The two classes of cases were essentially different—(hear)—but he would not go over that ground again. They had had ex amples of the extraordinary difficulty the Government would have in trying to enforce the tax. (Hear, hear.) The clause they had just passed which empowered the commissioners to examine people's books, deeds, and docu ments, and not deeds and documents only, but all the title deeds, settlements, and mortgage deeds was a proof of that. If they applied the tax for a long period of years all the small owners of property, whether real or personal, would be put to great inconvenience in having to pay the tax by a series of half-yearly payments extend ing over five years, or they would be put to great expense in employing professional persons to carry it out. He did not wish to raise a controversy upon the present occasion, but, looking at the difficulty that must ensue, and seeing but very little of opinion in favour of the tax, not only in the country and amongst the numerous persons he had con versed with upon the subject, but even in the House of Commons—(cheers from the Opposition)—and feeling as he did from what he had heard that there were many mem bers who had voted for clause after clause in the committee, because they did not desire to deprive the Government of a large source of revenue upon which they had calculated —but, believing, also, as he did, that those hon. members would not support the bill in the abstract—(hear)—and that with regard to many of the clauses they did not think them just or reasonable—(opposition cheers)—he thought it no more than right that they should now consider whe ther they were to impose this tax as part of a permanent system of taxation, or whether they should not take an opportunity of reconsidering it at some future time, when they should have had some experience of its operation. (Hear.) There was nothing unreasonable in such a propo sition ; on the contrary, it was but following out a course they had followed in a similar case. When they imposed the - income tax, they did not in the first instance put it on permanently, but they limited its duration to three years, avowedly that they might have the opportunity of recon sidering it when they had had some experience of its work ing. Ho thought it would be only reasonable to put on this tax in the same way as a temporary measure, and to limits its duration for 5 years. (Hear, hear.) They ought not to forget that when the tax was first attempted to be imposed by Mr. Pitt it was brought forward as in the pre sent instance, time after time, and that the majorities, great in the first instance, dwindled down gradually, until at last they became so small that Mr. Pitt was obliged to give up the bill. (Hear.) In this case, also, the Govern ment had commenced with a large majority in favour of the bill, which had dwindled down that evening to ex ceedingly small ones. (Cheers from the Opposition.) This convinced him that people's minds were beginning to be opened, and that it was not a tax which they thought it was just to impose, if really their object was to tax real property in the same way as personal property. Under the circumstances, ho would put it to the Government whe ther it would be wise now to impose the tax for a longer period than 5 years, that they might see if, as they as serted, the tax could be levied without annoyance and vexation. For himself he was so convinced of the con trary, that if his noble friend (Lord Galway) pressed his I amendment he would support him. The CHANCELLOR of the EXCHEQUER considered this was not a question upon which it was ne cessar y for him to weary the committee with its eet a il s . (H ear.) He could only say in answer to his right hon. friend, that if the committee were disposed only to impose a tax of this nature for five years, it would become a serious question whether they ought to impose it at all. (Hear, hear.) If that were so the question at issue was whether the princi ple of the bill should be affirmed. Let them trace the effect of limiting the duration of the bill—whatever might be the effect of this view of the bill—however little he might share in the apprehension of the difficulties that would arise under it, and he admitted that in every fiscal system that was novel there was difficulty in the first in stance—there would be no use in attempting to overcome those difficulties for a period of five years, and the more 00 in this case, as the five years would have expired before the bill came into full force. In the first . year little or revenuenothing de would rived be fr o e b ni tain it w ed eui fr d om be th b e u t t ax th , e m ve t re h e e t se tr c ifl on e, d a t n h d e five years must elapse before the tax would come into full effect. And what would be the position then of those who had paid the five years of the instalments ? With what justice could they say that they would levy this succession tax on those unfortunate persons who came to their estates within five years ? They would say, "We were promised that others should come in and bear their share, but after we have paid for five years, it appears that now they are only to have the luxury of paying some other tax in com mon with others of the community." (Hear, hear.) He must say he thought his right hon. friend had now made a proposal that would not hold water. His right hon. friend admitted that was done with this tax should be done with the legacy duty ; they were wedded together and must stand or fall together. If they were disposed to say that this legacy duty should exist for five years only let them do so, but do not let them pass an enactment confessedly for the purpose of putting all pro perty on the same footing, which would leave the legacy duty permanent, while this succession tax was limited to five years. (Hear.) Viscount GALWAY observed that what he proposed was to limit the tax to 1860, the year when the income tax would, according to the Government, expire ; and the amendment he wished to submit was, that the opera tion of this act continue till the 19th of May, 1860, and no longer. Mr. DISRAELI had intended to rise, but his noble friend anticipated him, to propose that instead of the term of five years, as suggested by his right hon. friend, they should adopt the term of seven years ; and he did so on the faith of a statement made by the Chancellor of the Exche quer, when he first introduced the proposition to the notice of the house. At the period when the income and property tax was last renewed he felt it his duty, on the part of the late Government, to propose to the house to consider the propriety of making some difference in the rates of assess ment under the different schedules of the measure ; but the right hon. gentleman did not agree in principle with that proposition. The right hon. gentleman acknowledged that some difference ought to be established in order to equalise the burden, but he said, " I am about to propose a measure to extend a succession duty on all settled pro perty, and that will be, in some measure, a compensation to those classes who are now liable under the income and property tax, in whose favour I cannot recognise the dif ference you wish to establish." Now, the right hon. gen tleman proposed that the income and property tax should be continued for seven years ; and not only that, but, if his view was carried into effect and be realised, that the income and property tax should then cease and determine. But if this measure were really brought forward as a com pensation, it ought to cease and determine when the bur den for which it was the compensation no longer existed. It appeared to him, therefore, that the period for the con tinuance of this tax ought to be the same as that for the continuance of the property and income tax—viz., seven years. With regard to the argument of the right hon. gen tleman, that if they limited the duration of the act arrears would be payable, and that would be a great hardship, he would remind him that if the property tax terminated to morrow, arrears would be payable in that case also. With regard to the legacy duties and this act being bound toge ther, they might be identical in principle but not in form. This was a separate act, and was only to be so considered. If the principle of the bill was so just that they could not consent to retain the old legacy duties without extending the principle of the tax to real and settled property, they might rest assured that at the end of seven years, in this age of progress, they would not have so far deteriorated as not to feel the force of truth and justice in relation to that principle. He protested against the principle laid w down by the right hon. gentleman that t his bill, which distinctly and palpably before them, could onl y be considered with reference to an act with which it had no legislative connexion. He could not look at this bill but as a proposition brought forward as a compensation for a tax that was to come to an e nd in seven y ears, and he thought that it was politic and just to limit this tax to the same period. Colonel SIBTHORP declare d he would not v ote either for the commencement or the end of s uc h a detestable act. He condemned it in principle, and he said throw it out, and throw out the Government with it. The committee divided : For the amendment Against it Majority —7O After a few words from Sir F. KELLY and the CHAN CELLOR of the EXCHEQUER, The clause was agreed to, as was clause 56 and the schedules. Clauses 16 and 22 were struck out. The CHANCELLOR of the EXCHEQUER brought up the following clause: -Provided that no person entitled, at the time appointed for the commencement of this act, to the immediate reversion in any real property, expectant upon the determination of any lease for life, shall be charge able with duty in respect of such determination, in the event of the same occurring in his life time. Some discussion took place, in which Mr. Henley, the Chancellor of the Exchequer, and Mr. Cayley took part. The clause was then agreed to. The CHANCELLOR of the EXCHEQUER next brought up the following clause Section 16. No policy of insurance on the life of any person shall alone create the relation of predecessor and successor, between the insurer and assured; and no bond orcontractmade by any person _ bona fide for valuable consideration in money or moneys worth, for i the payment of money after the death of any other person, shall alone create the relation of predecessor and successor between the person making out such bond or contract, and the person to or with whom the same shall be made ; but any disposition or devolution of the moneys payable under such policy, bond, or contract, if otherwise within the provisions of this act, shall be deemed to confer a succession." Mr. FRESHFIELD moved that the word "other" be struck out before " person," so as to make the clause apply to the obligor himself. The CHANCELLOR of the EXCHEQUER resisted the proposal, on the ground that it would lead to numberless evasions. It would cause wills to take the form of post obits. The amendment was negatived without a division, and the clause was then agreed to, the Chancellor of the Ex chequer in answer to Sir F. Kelly, agreeing that the bill as altered should be printed before it reached its final stage. The CHANCELLOR of the EXCHEQUER then brought up the following clause :—" Section 2 2. Where timber trees or wood shall be comprised in any succession, the successor shall be chargeable with duty upon his interest in the net moneys which shall from time to time be received from any sales of such timber trees or wood, and shall ac count for and pay the same yearly ; provided, that if the successor shall be desirous of commuting the duty, and shall deliver to the commissioners an estimate of the net monies obtainable by him from the sale of such timber trees and wood, as may, in a prudent course of manage ment of the propel ;:y, be felled by such successor during his life, the commissioners, if satisfied with such estimate, shall accept the same and assess the duty accordingly." Sir J. TROLLOPE hoped the right hon. gentleman would expunge the clause altogether; for it would add but an infinitesimal sum to the revenue, and it would lead to an immense amount of vexation and annoyance. (Cheers.) Colonel SIBTHORP suspected any modification pro ceeding from the Chancellor of the Exchequer, and he looked on the bill as altogether a gross robbery. (Cheers.) The revenue returns recently published were all humbug and nonsense, the object of the Chancellor of the Exchequer being to deceive the public and to increase his reputation as a financier. How did the light hon. gentleman intend to deal with the copyholder, who could not cut down a tree without paying one-third of its value to the lord of the manor, besides a heavy fine? World he (the copyholder) be charged on the gross sum ? If he were it would be a gross robbery. (Laughter.) Mr. BIJCk opposed the 'clause. It was taxing a com modity for which the owners had not received any benefit. Mr. V. SMITH said however difficult it might be to tax timber he did not see why, when they taxed every thing else, they should not tax timber. At the same time he wished the Chancellor of the Exchequer to explain his modified proposition. If they cut down hedge-row timber were they to keep an account of that, and to hand it over to the tax-gatherer ? Then he thought that timber cut down for the purpose of the estate ought not to be taxed. Then he wished to know what was to be done with regard to ornamental timber. According to the clause as it at present stood, ornamental timber would be valued with the other. They ought to present a fair alternative to the owner. The CHANCELLOR of the EXCHEQUER said with reference to the first question he thought he had answered it by anticipation, namely, whether every transaction, however small, was to be subject to taxation. He said that was a matter of no great moment, and there was no great objection to the introduction of a low minimum. Vith regard to the question of tjtaber employed in the repairs of the property, his i:ght hon. friend said they ought to specify a minimum • he did not think it possible to specify a minimum more j'stinct than by saying that a party should be liable in respect of the moneys that he re ceived in respect of timber. Of course, if a deduction was made for repairs the timber ought not to be charged as a part of the repairs. He must again remind the committee that the difference apprehended in estimates of that description was not found in practice. They had never yet had an appeal, and that was the best answer he could give. 'With regard to ornament..l timber, he would venture to put it that ti2e cause stood perfectly well. They might describe oraame ital timber as timber that was not mum") , to be cat. Then he appre hended they would not be liab'e to pay anything in respect of the first alterrative. That which the party Wks liable to make a return of was in respect of sales. He would not enter into the general discussion, as they went through the whole of it on a former night. His right hon. friend went into it most fairly, and said they had reduced the scale so that the proceeds would not be much. Into that he would not enter. Mr. CHRISTOPHER must enter into the practical working of `the clause. The policy of Government for the last ten years had been to reduce the duty on foreign tim ber, and now they were layinc , practically an excise duty upon it. The penalties which were laid by this act would be exceedingly oppressive, to say the least of it. When ever a gentleman had a fall of timber an Excise officer would come upon the estate and inquire whether it should be 1 per cent. or 10 per cent. He objected to the clause altogether. Sir T. D. ACLAND experienced great pleasure at the course pursued by the Chancellor of the Exchequer. He thought that the clause, as it now stood, entirely got rid of objections. It appeared to him, however, that if the Chancellor of the Exchequer wished to avoid evasion, he ought to name a minimum in the clause. Mr. HENLEY said it did not appear clear whether, when timber was cut down for repairs, it would be exempt from duty. He (Mr. Henley) was, however, averse to taxing timber. at all ; it had always been the policy of the country to encourage the growth of timber. The word " wood" was now introduced into the clause for the first time. This word would almost inevitably lead to confu sion, and it would be a matter of doubt whether, under that term ' underwood would not come in. Mr. K. SEYMER thought the difficulty of taxing tim ber would be so great that this clause ought not to be pressed. This would only be following the same principle as was followed in the case of stock in trade. Mr. BOOKER complained that the Chancellor of the Exchequer did not appear to have taken into consideration the care and attention which was required to bring timber to a state of perfection. Timber, too, was of an excep tional nature. Its growth ought to be supported for the sake of the " wooden walls of Old England." (Oh, oh.) The hon. gentleman then proceeced to read a letter from a friend deprecating the proposed measure as disadvan tageous to the British oak. (Cries of " Oh, oh," and laughter.) D ur i ng th e rea di ng o f th e l e tt er th ere were repeated cri es o f " N ame, name, " an d w h en th e h on. member read th e s i gnature of " W. S. Wood," great amusement was cre a t e d. Th e h on. gen tl eman assure d th e house that it was no assumed name, and gave the writer's as few words White f House, rems n ir ea E r . H D e z re a gfd G . , " addressmter a rd Sir W. JOLLIFEE contended that timber stood on a different footing from other species of property. He pro ceeded to illustrate his position in a long speech, which was almost entirely drowned in vociferous cries of " Divide." The committee then divided— For the clause 195 Against 179-16 In reply to an objection from Mr. HENLEY respecting the valuation of underwood, The SOLICITOR-GENERAL said that he would alter the clause so that it would read timber, trees, or wood not being coppice or underwood. Colonel SIBTHORP asked the hon. and learned gentle man to go a step further, and impose a tax on sawdust. (Laughter.) Mr. MTLES said the wording of the clause would lead to constant disputes between the successor and the tax gatherer as to the valuation. Mr. P. MILES was apprehensive that parties would be called upon to pay the tax upon the net proceeds of the wood, when it might happen the. expense of cutting had swallowed up all the proceeds. The CHANCELLOR of the EXCHEQUER said in that case the party would neither pay the tax nor would be called upon to render an account of the sale. He would be required to render an account of his profits when there were any, and upon these profits the tax would have to be paid. After some further discussion, Mr. MILES thought that 'nothing under 30 years' growth should be estimated in tho valuation, and proposed to add a proviso to that effect'. - The CHANCELLOR of the EXCHEQUER said it was impossible for him to accede to those words. In Scotland he had seen valuable timber not 30 years old. Mr. C. BRUCE said, in his experience, wood which he had cut under 30 years of age had not more than paid the expenses. Mr. DUNLOP mentioned a case in which 1501. a year was derived from timber under 25 years old. The amendment was negatived without a division, and the clause agreed to. The remaining clauses were then agreed to, the house resumed, and the chairman reported progress. COPIES OF SPECIFICATIONS REPEAL BILL. This bill was read a second time, with the understanding that it was to be committed pro forma, and reprinted. NEWSPAPER STAMP BILL. The second reading of this bill was fixed for this day. PUBLIC-HOUSES (SCOTLAND) BILL. This bill was read a third time and passed. MINISTERS' MONEY (IRELAND) BILL. On the motion that the house go into committee on this bill, Sir J. YOUNG, in answer to a question from Mr. Ma guire, explained that the bill would abolish ministers' money as it at present stood, but that he did not expect that the whole amount of tax would be remitted. He denied that any pledge had been given for the total abolition of the tax. The bill would mainly exempt houses to be built, would establish a commission to revise the rating, and would give housekeepers, who were liable to rating, power of redemption on very favourable terms. Messrs. Maguire, Sullivan, and Grogan severally ex pressed their disapprobation of the principle of the bill as stated by the right hon. gentleman. Resolutions passed, leave given to bring in the bill. PUBLIC LIBRARIES (IRELAND) BILL. This bill passed through committee. SALE, 'cc., OF LANDS (IRELAND) BILL. Mr. WHITESIDE moved the second reading of this bill. Sir J. YOUNG approved of the principle of the bill, but hoped it would not be pressed this session beyond its pre sent stage. Mr. WHITESIDE could hardly understand any objec tion to this bill, and intimated that he should press it for ward. After a few words from Mr. KEOGH and Colonel DUNNE the bill w a y read a second time. The Brecon Collegiate Church Bill passed through com mittee. PARISH CONSTABLES BILL. The order for the committee on this bill was read and discharged. CUSTOMS ACT. The report of the committee was brought up, and agreed to. CUSTOMS ACTS (ISLE OF MAN). The house having resolved itself into committee on the resolutions for imposing customs duties on the Isle of Man, Sir J. WALMSLEY objected that this bill was an in fringement of the privileges of the Isle of Man, and with the rigbts of property, and he hoped that unless the Go vernment could show that they had the consent of the House of Keys and the people of the island, that the house would not sanction the imposition of increased duties. He reek' documents showing that the proposition had not been sibmitted, as promised, to the authorities of the island, mad he complained that provision was not made by the Goiernment to give to the House of Keys control over the taxes it was proposed to raise. This was an attempt to bring the island, with the customs of the Isle of Man, within the general customs laws of the kingdom for the first time, and as this was opposed to the privileges and rights .f the people of the Isle of Man, he should, if the resolutions were pressed at that late hour, divide against them. --- Ms. 3. WILSON said that the proposed bill was neces sary- to remove impediments to the trade of the island, and to prevent smuggling. He had communicated with the Lieutenant-Governor, and informed him of the proposed changes, and he had called the House of Keys together, who had made certain suggestions in the bill which would be founded on these resolutions, and would be considered. Sir J. WALMSLEY moved that the house do adjourn. Mr. BOUVERIE said he could not do that while the house was in committee. ---- • Sir J. WALMSLEY would throw every obstacle in the way of the resolutions, and moved that the chairman re port progress. The gallery was cleared for a division, but none took place, and the chairman halving reported progress, the house resumed. _ _ _ The Stamp Duties 13111, as amended, was considered. The Land Revenues Bill passed through committee. The Spitalfields and Shoreditch Improvement Bill was read a third time and passed„ ____ THE NAVY. Sir J. GRAHAM obtained leave to bring in a bill to prolong the period of the serv.:ce of seamen from five years to ten years, and otherwise to amend the laws relating to the navy. The right hon. baronet also brought in a bill to raise a force of 10,000 naval coast volunteers, to be em ployed in case of need. Sir J. YOUNG obtained leave to bring in a cab bill for Dublin. Mr. WILSON brought in a bill for the punishment o. offences in the colonies relating to coin. The house rose at• 10 minutes past 3. LAW INTELLIGENCE. COURT OF CHANCERY.—JULY 7. (Before the Lords Justices.) THE YORK AND NORTH MIDLAND RAILWAY COMPANY V, HUDSON. This case, which was argued a shoe i; time back, was placed in their lordships' paper this morning for judg ment. The bill was filed by the York and North Mid land Railway Company against Mr. Hudson, for an ac count in respect of certain shares in the North British Railway Company and other companies. These shares had been subscribed for in the name of the defendant, who was the chairman of the plaintiffs' company, and he received the dividends on them and sold them. The company had a separate account with their bankers in respect of these shares ; the calls on them were paid by the bankers, and the company were charged in this ac count for interest and commission ; and the defendant paid in to this account sums received for the shares and balances due in respect of them. The plaintiffs alleged that the moneys received by Mr. Hudson for the shares had not been fully accounted for, and even if they had, that the money had not b e en duly applied in payment of the calls, so that bankers charges for commission had in consequence arisen. The Master of the Rolls directed an account in favour of the plaintiffs. The defendant, without disputing the right to this account, complained of the terms in which it was directed, as being calculated to place him under undue difficulty, and the object of the appeal was to have this direction altered. The Lord Justice Turner, after stating the facts giving rise to the question, said that the decree made was unu sual, and though probably the rights of all parties might have been worked out under it, yet it was better that the usual forms of the Court should be adhered to. On these grounds, and without reference as to whether the decree was as favourable as it ought to have been to the defendant, or whether the alterations might not ope rate to his prejudice, it would be well to vary it in some particulars. The Lord Justice Knight Bruce added that the costs of the appeal on both sides would be costs in the cause, and that the decree as altered might probably lead to precisely the same result as if it had stood as originally pronounced. The difference from the Master of the Rolls was slight, or was none. SHIPPING INTELLIGENCE. CUSTOM-HOUSE, JULY T. ENTERED INWARDS.—The Medora, from Tobago ; Mar garet Evans, New York ; Justyn, Callao ; Esperance, Bahia ; Sarah, Barletta ; George Lord, Patras and Zante ; Rainbow, Havannah ; Camilla, Callao ; Streena, Boston, ; Magnet, Rio Grande ; William Watherley, New Orleans ; Fanny, Alexandria ; Phoenix, Porto Rico ; Citizen, Leghorn ; Soho, Seller ; Active, Leer ; Joachimb, Varna ; Runnymede, Portland Bay ; Augea, Bahia. ENTERED OUTWARDS FOR LOADING.—The Mundagues' for Matanzas ; Weldaad, Harburgh ; Margaret Ev ans , New York ; Immanuel, Hamburgh ; James, Antwerp ; Minerva, Stettin ; Alexandrina, Algoa Bay. CLEARED OUTWARDS WITH CARGO.—The Missie, for Melbourne ; Polar Star, do. ; Royal Stuart, Port Philip and Sydney ; Flora, Hamburgh; Dahlia, Point de Galle ; Letitia, Malta ; Sidolonis, Demerara. VESSELS SPOKEN WITH. The Barham (ship), Cork to Calcutta, July 3, lat. 49 N., long. 11 W. The Governor, of Limerick, New York to Quebec, June 17, of St. Paul's Head. The Sandbach, of and from Liverpool to Demerara, July 3, lat. 50 N., long. 8 W. The Economist (barque), steering W., June 24, lat. 50 N. long. 43 W. The Ashley, of Liverpool, June 11, about 30 miles to the westward of Cape Ray. The Mary Mitchison, June 14, lat. 46 N., long. 50 W. The Douglas, for Leith, June 29, lat. 55 N., long. 17 W. The Jeannette, Hartlepool to Ceylon, May 26, lat. 5 N., long. 23 W. [ADVERTISEMENT.] HOLLOWAY'S OINTMENT AND PILLS ARE SURPRISING REMEDIES FOR THE CURE OF BAD LEGS.—Mrs. Sarah Ashby, of Knowsley, had been a sufferer for a considerable time from a bad leg of a very alarming description. Several medical gentlemen at tended her, and she had recourse also to other remedies usually adopted in such cases, but all were of no avail, and after being reduced to a very distressing condition from continual pain and suffering, she was induced to pry Holloway's Ointmentland Pills, and these astonish ing medicines effected a perfect cure in a comparatively short time by strictly following the directions given with them. She has continued in excellent health ever since. Sold by all druggists, and at Professor Holloway's Establishment, 244, Strand, London. fourth Writtion SUN OFFICE, Seven, o'Clock. IMPERIAL PARLIAMENT. HOUSE OF LORDS-(THIS EVENING.) ROYAL ASSENT. The Royal assent was given by commission to the fol lowing bills :—The Excise Duties in Spirits ; Cathedral Appointments ; Malicious Injuries (Ireland) ; Soap Du ties ; Public Works Loan ; Whichwood Forest ; Bally mena, Ballymoney, Coleraine, and Portrush Junction Railway ; Londonderry, Coleraine, and Belfast Junction Railway ; North British Railway ; Scottish Midland Junction Railway; South Shields Improvement; Staines, Wokenham, and Woking Junction Railway ; Peebles Railway ; Portsmouth Railway ; London and Brighton and South Coast Railway ; Aberdeen Railway ; Bristol and Clifton Gas Amalgamation ; Manchester and Bury Road ; Witham Drainage ; Wimbledon and Croydon Railway ; Wimpole, Westlingworth, and Polton Road ; Hull and Holderness Railway ; Glasgow and South- Western Railway (No. 2) ; Rochester-bridge ; East Grinstead Railway ; Eastern Counties Railway (Wood ford and Loughton) ; Haslingden and Rawtenstall Water Works ; Monkland Railway; Manchester Improvement; the Gorbals Gravitation Water (No. 2) ; the Limerick, Ennis, and Killaloe Junction Railway Company ; the East and West India Docks and Birmingham Junction Railway (No. 2) ; and some other private bills. The Lords Commissioners were—the Lord Chancel lor, the Duke of Argyll, and Lord Stanley of Alderley. The LORD CHANCELLOR took his seat on the woolsack at five o'clock. PETITIONS. Lord CARRINGTON presented a considerable num ber of petitions against the Tring and Oxford Branch of the London and North-Western Railway. Lord BROUGHAM presented a petition emanating from a public meeting of workmen in favour of an amendment of the law respecting the combination of workmen; also, several petitions from workmen at Glas gow, in favour of the Arrestment of Wages Bill. SAVINGS BANKS ANNUITIES BILL. Earl GRANVILLE moved the second reading of this bill. Lord PORTMAN complained that in the event of trustees objecting to take the responsibility which the bill would impose on them, no provision was made for finding other persons to fulfill their trust. After a few words in reply from Earl GRANVILLE, the bill was read a second time. COMMON LODGING-HOUSES BILL. On the motion of the Earl of SHAFTESBURY, the amendments to this bill were considered, and agreed to. COLONIAL BISHOPS ACT EXTENSION BILL. ontheM;tion - Ofth; Bishop of OXFORD, this bill was read a third time and passed. PATRONAGE EXCHANGES BILL. On the motion of the Bishop of OXFORD, this bill was read a third time and passed. EXPENSES AT ELECTIONS. The Earl of SHAFTESBURY brought up a bill for the purpose of rendering illegal all payments at elections for travelling expenses, for loss of time, and for refresh ments, and moved that it be read a first time. The Earl of ABERDEEN admitted the great import ance of the subject, and that some legislation upon it was desirable, but guarded himself from expressing any opinion whether the provisions of the noble earl's bill would be effectual in suppressing improper practices at elections. After a few words from Lord BROUGHAM, the bill was read a first time. THE RUSSO-TURKISH QUESTION. The Marquis of CLANRICARDE intimated that he intended to proceed with 'his motion respecting the state of affairs in the East on Monday next, unless a similar motion, which was fixed for that day in the House of Commons, was postponed. Their lordships adjourned shortly before six. HOUSE OF COMMONS—(THIS DAY.) The SPEAKER took the chair at 12 o'clock. PRIVATE BUSINESS. . . ... The Lords' amendments to the following bills were considered and agreed to :—Barnsley Waterworks (No. 2) ; London Docks ; Midland Railway (Leicester and Hitchin). The following bills were read a third time and passed : Cotham's Estate ; Moore's (Brown's Trustees) Estate ; East Anglian Railways (No. 2). The following bills were considered, and ordered to be read a third time :—Galway Harbour ; Galway Im provement ; Life Association of Scotland. PETITIONS. Mr. MIALL presented a petition from a Dissenting body in Liverpool, against the Education Bill. Mr. BARNES presented a petition from Leeds against the opening of public houses and beer shops on Sundays. Mr. B. HUGHES presented a similar petition from Bangor. Sir J. DUCKWORTH presented a petition from Scarborough against portions of the Savings Bank Bill. Mr. PELLATT presented a number of petitions from plabes in the West Riding in favour of the People's Charter. LANDLORD AND TENANT (IRELAND) BILL. The committee on this bill was then resumed. Clauses from 32 to 43 were agreed to. Mr. V. SCULLY moved the omission of clause 44, and after a brief discussion the committee divided, when there appeared— For the clause 6l Against it l3 Majority —43 The clause was then agreed to, as were also clauses 45 and 46. _ _ Mr. SCULLY then moved the omission of clause 47, which empowers the landlord to remove monthly tenants at-will from his premises in cases where they inflict any wilful damage to the same. After a brief discussion, the committee divided, when the numbers were— For the clause. Against it Majority The clause was then agreed to. Clauses up to 69 were agreed to. 59 18 -41 On clause 70, Mr. M'MAHON moved the omission of words, with a view of depriving landlords of the power of distrain ing on growing crops. Mr. NAPIER opposed the amendment. After a few words from Mr. MAGUIRE, Sir J. YOUNG did not think the power of levying on the growing crops was worth having, and he hoped the right hon. gentleman opposite would give way. After a short discussion, in which Mr. Keogh, Mr. Whiteside, Mr. Davison, Mr. Scully, Mr. Hamilton, and Col. Dunne took part, the gallery was cleared for a di vision. No division, however, took place, and on our return to the gallery we found that the house had resumed. The Yeoman Usher of the Black Rod then appeared at the, table, and summoned the Commons to the House of Peers to hear the Royal assent given by commission to certain bills. On the return of the Speaker, the house adjourned until six o'clock. The house resumed at 6 o'clock, and was [LEFT SITTING.] THE LONDON GAZETTE (THIS EVENING.) FOREIGN-OFFICE, JULY G. The Queen has been pleased to approve of Mr. Fitz william as Vice-Consul in London for his Majesty the King of the Belgians. CROWN-OFFICE, JULY 6. MEMBERS RETURNED TO SERVE IN THIS PRESENT PARLIAMENT. County of Clare—Cornelius O'Brien, Esq., of Birchfield, in the county of Clare ; and Lieutenant-General Sir John Foster Fitzgerald, K.C.8., of Folkestone, in the county of Kent. WAR-OFFICE, JULY 8. , 2d Regiment of Dragoon Guards Lieutenant James O'Hara to be Captain, by, purchase, vice Tomlin, who re tires ; Cornet Orlando Frederick Cavendish Bridgeman to be Lieutenant, by purchase, vice O'Hara, July 8. sth Dragoon Guards—Regimental Serjeant-Major George William Bewley to be Quartermaster, vice Alexander Langford, who retires upon half-pay, July 8. 2nd Dragoons—William Leyland Feilden, Gent., to be Cornet, by purchase, vice Baring, appointed to the 10th Light Dragoons, July 8. 16th Ligt Dragoons—Walter James Lennard, Gent., to be Cornet, by purchase, vice Irvine, promoted, July 8. Ist or Grenadier Regiment of Foot Guards— Fitzroy Augustus Talbot Clayton, Gent., to be Ensign and Lieu tenant, by purchase, vice Da% ie, promoted, July 8. Scots Fusilier Guards.—Serjeant-Major George Allen of the Scots Fusilier Guards, to be Quartermaster, vice Joseph Aston, deceased, July 8. 6th Foot—John Edward Tewart, Gent., to be Ensign, by purchase, vice Goodwin, promoted, July 8 . Fth Foot—Lieutenant Charles Power Cobbe to be Adju tant, vice Baynes, promoted, July . 8. 13th Foot--Assistant-Surgeon William Brown, M.D., from the Staff to be Assistant-Surgeon, vice Woodroffe, who exchanges, July 8. 17th Foot— Lieutenant Edward John Chambers, from half-pay Ceylon Rifle Regiment, to be Lieutenant, vice Young, appointed to the 61st Foot ; Assistant-Surgeon Theodore Gordon Bone, M.D., from the 97th Foot, to be Assistant-Surgeon, vice Hill, appointed to the 87th Foot, July 8. 28th Foot—Garmons way Waldy, Gent., to be Ensign, by purchase, vice Stehelin, who retires, July 8. 37th Foot—Ensign Rainsford Taylor to be Lieutenant, withOpurchase, vice Douce , deceased, May 5 ; E ns i gn John Bering Collum to be Lieutenant, by purchase, vice Taylor; whose promotion, by purchase, on the 24th June, 1853, has been cancelled ; Gentleman Cadet George Stainer Gubbins, from the Royal Military College, to be Ensign, without purchase, vice Taylor, July 8; Samuel Lavalliere Curgenven, Gent., to be Ensign, by purchase, vice Webb, promoted, July 9. 61st Foot—Lieutenant Arthur Cotton Young, from the 17th Foot, to be Lieutenant, vice Stuart, appointed to the 63d Foot, July 8. 67th Foot—Lieutenant Henry Butler, from the 90th Foot, to be Paymaster, vice Robinson, appointed to a Re cruiting District, July 8. 68th Foot—Henry Lumsden Battiscomb e , Gent., to be Ensign, by purchase, vice Trent, pro mo t e d , July 8. 81st Foot—Dennis James Connor, Gent., to be Ensign, by purchase, vice Treat, promoted, July 8. 96th Pocrt—Ensign Donald William Dundas, to be Lieu tenant, without purchase, vice Lees, appointed Adjutant, July 8. 9i)th Foot—Richard Augustus Cooper, Gent., to be En• sign, by purchase, vice Ryan, who retires, July 8. Ist West India Regiment—Richard Rretyman Bishop, Gent., to be Ensign, by purchase, vice Miller, promoted, July 8; Henry Robert Wylie, Gent., to be Ensign, by purchase, vice Hewett, promote(l, July 9. 2d West India Regiment—William Fleeming Marson, Gent., to be Ensign, by purchase, vice Beasley, promoted; Robt. Champion Streatfield, Gent. , to be Ensign, by pur chase, vice Benson, whose retirer nent was announced in the Gazette of June 24, July 9. Ceylon Rifle Regiment Second Lieutenant Thomas Miller to be Quartermaster, vice Coakley, deceased, July 8. Royal Canadian Rifle Regiment- —Lieut. John Barnard Geale to be Captain, without pu. , chase, vice Kingsmill, deceased; Ensign Wm. Augustus Myrton Cunynghame to be Lieutenant, without purchase, vico Genie, April 23. Staff—Paymaster Jas. Robinson, from 67th Foot, to be Paymaster of a Recruiting District, vice Nicholas Mann sell, who has retired upon half-pay, July 8. Hospital Staff—Assistant-Surgeon Chas. Wm. Wood roffe, from 13th Foot, to be Assistant-Surgeon to the Forces, vice Brown, who exchanges, July 8. MEMORANDUM.—The Christian names of Assistant- Swrgeon Porter, who was appointed to the Hospital Staff on the 17th Juno, 1853, are Joshua Remy, and not John Henry, as previously stated.-18th Foot. For Lieutenant Charles Woodwright to be Captain, without purchase, 21st March, 1853, vice Cockburn, deceased, read, died of his wounds. OFFICE OF ORDNANCE, JULY 7. Royal Regiment of Artillery.—S econ d Lieutenant John Tatton t Tatton Butler Brown to be First Lieutenant, vice G. F L'Estrange, who resigns, June 28. ADMIRALTY, JULY 4. The following promotions have this day taken place con sequent on the death, on the 2d inst., of Admiral of the Blue Sir Charles Bullen, G.C.8., K.C.H.:—Vice-Admiral of the Red Sir Hugh Pigot, K.C.B , K.C.H., to be Ad miral of the Blue ; Vice-Admiral of the White Sir Thomas John Cochrane, K.C.8., to be Vice-Admiral of the Red; • Vice-Admiral of the Blue Sir Edward Chotham St ro d e, K.C.8., K.C.H., to bo Vice-Admiral of tho White ; Rear- Admiral of the Red John Brett Purvis to be Vice-Admiral of the Blue ; Rear-Admiral of the White Alexander Ren ton Sharpe, C. 8., to be Rear-Admiral of the Red ; Rear- Admiral of the Blue Arthur Fanshawe, C. 8., to be Rear- Admiral of the White ; Captain Hon. Richard Saunders Dundas, C. 8., to be Rear-Admiral of the Blue ; Retired Captain James Montagu to be Retired Rear-Admiral on the terms proposed in the London Gazette of Ist Septem ber, 1846, but without increase of pay. COMMISSIONS SIGNED BY LORD-LIEUTENANTS. Captain Thomas David Ellis to be Deputy Lieutenant of Denbighshire, May 11. George Augustus Vernon, Esq., to be Deputy Lieutenant of Staflbrdshire, July 1. King's Own 3d Rifle Regiment of Staffordshire Militia— Richard Lloyd, Esq., late a Lieutenant and Captain in the Grenadier Guards, to be Captain, July 1. sth or Royal Elthorne Regiment of Middlesex Militia= William Henry Cane, Gent., to be Assistant-Surgeon, June 30. Ayrshire Yeomanry Cavalry.—Cornet Robert P. Pater son to be Lieutenant, vice Sir John Cathcart, Bart., re signed ; Hugh Hamilton, Esq., late Captain Ist Dragoon Guards, to be Cornet, vice Paterson, promoted, June 22. East Lothian Yeomanry Cavalry.—George Baillie, Esq., younger, to be Cornet, vice Hall, resigned, July 4. [This article is substituted for that which appeared in the Gazette of the sth inst.] 2d Cornwall Rifles Regiment—Edward Sterling, Gent., to be Lieutenant, June 28. REDUCTION OF THE NATIONAL DEBT. • The Lords Commissioners of her Majesty's Treasury having certified to the Commissioners for the Reduction of the National Debt, in pursuance of the Act 110th Geo. 4, c.. 27, sec. 1, that the actual surplus revenue of the United Kingdom of Great Britain and Ireland, beyond the actual expenditure thereof, for the year ended the sth day of April, 1853, amounted to the sum of two million four hundred and sixty thousand seven hundred and forty one pounds sixteen shillings ; The Commissioners for the Reduction of the National Debt hereby give notice, that the sum of six hundred and fifteen thousand one hundred and eighty-five pounds nine shillings, being one-fourth part of the said surplus of two million four hundred and sixty thousand seven hundred and forty-one pounds sixteen shillings, will be applied, under the provisions of the said Act, between the 6th day of July, 1853, and the 10th day of October, 1853, to the following purposes, viz.:— To be applied to the purchase of Stock To be applied to the purchase of Exchequer Bills, made out in pursuance of the Act 57 Geo. 111., c. 48 Add Interest receivable on account of Do nations and Bequests to be applied to the purchase of Stock £5,185 9 0 610,000 0 0 3,951 13 10 £619,137 2 10 National Debt-office, July 5, 1853. A. Y. SPEARMAN, Comptroller-General BANKRUPTS. James William Hendy, builder, Portsmouth, to surren der, July 18, and August 19, at twelve, at the Court of Bankruptcy. Cannan, official assignee, Aldermanbury ; Pownall and Cross, Staple-inn ; Edgcombe, Portsea. Thomas Balmer, engineer, Abbey-street, Bermondsey, July 18 and August 19, at one, at the Court of Bank ruptcy. Whitmore, official assignee, Basinghall-street ; Wright, Chancery-lane. William Lionel Felix Tollemache, commonly called Lord Huntingtower, horse dealer, Grosvenor-square, July 15 and August 19, at one, at the Court of Bankruptcy. S tans feld, official assignee, Basinghall-street ; Parkes, Bedford row. J. G. Upward, draper, Lyme Regis, July 19, at eleven, and August 11, at one, at the Exeter District Court. Hirtzel, official assignee, Fxeter; Terrell, Exeter. • Francis English, power-loom cloth manufacturer, Man chester, July 9 and Aug. 9, at twelve, at the Manchester District Court. Fraser, official assignee, Manchester ; Leming, Manchester. Morgan Williams, wino and spirit merchant, Llanolly, Carmarthen, July 19, and August 18, at eleven, at the Court of Bankruptcy. Alfred John Acraman, official as signee, Bristol ; Castle, Henderson, and Barham, Bristol. Henry Ross, carpenter and builder, Bruton, July 20, and August 15, at eleven, at the Bristol District Court. Arcaman, official assignee, Bristol ; Balch, Bruton ; Bridges, Bristol. William Drake and Peter Saker, railway truck makers, Wakefield, July 21 and August 25, at eleven, at the Leeds District Court. Young, official assignee, Leeds ; Black burn, Leeds. BANK OF ENGLAND. An Account pursuant to the Act 7th and Bth Victoria, cap 32, for the Week ending on Saturday the 2d day of July, 1853. ISSUE DEPARTMENT. Notes issued ...• .... 32,052,080 Government debt.... 11,015,100 Other securities.-- 2,984,900 Gold coin and bullion 18,032,926 Silver bu11i0n........ 19,154 X 32,052,080 I 1 32,052,080 M. MARSHALL, Chief Cashier. Dated the 7th day of July, 1853. BANKING DEPARTMENT. Proprietors' capital .. 14,553,000 Rest .... .. 3,149,789 Public deposits (in cluding Exchequer, Commissioners of National Debt, Sav ing's Banks, and Government securities (includg.Dead Weight Annuity) .... 13,116,997 Other securities...... 14,372,331 Notes • ............. 9,204,260 Gold and silver coin .. 501,825 Dividend Accoants) 5,615,362 Other deposits 12,504,620 Seven Day and other Bills ......... . £37,195,413 £37,195,413 M. MARSHALL, Chief Cashier. Dated the 7th day of July, 1853. PRICE OF SUGAR. The average price of Brown or Muscovado Sugar, computed from the returns made in the week ending the sth day of July, 1853, is 245. 63d. per hundred weight, exclusive of the duties of Customs paid or payable thereon on the im portation thereof into Great Britain. [ANGE-THIS DAY. Gibraltar — Leghorn .... • ... .. Genoa ...... •• Naples 41 Palermo 124% idessina Lisbon .........• ••• • • • 53 % Oporto .. Rio Janeiro . ..... • • 27% Buenos Ayres ...... •• • • New York, 60 days' sight Philadelphia PRICES OP BULLION, PER OZ. Foreign Gold in Bars £3 17 9 Portugal Gold Coin .. 0 0 0 Mexican Dollars .... 0 4 11% New Dollars ...... 0 0 0 Silver in bars ...... 0 COURSE OF EXI Am5terdam............ 11 17 Ditto, three months .. 11 183 s Rotterdam] ...... • • .... 11 181 Antwerp .............. 25 27% Brussels .............. 25 273 Hamburgh 13 7% Altona ................ Paris • . •• • • .... 25 73! Ditto, throe months .. 25 273 Marseilles........ • • .... 25 30 Bourdeaux ............ Franktort•on•Maine .... 119% Berlin ...... Vienna ................ n 5 Trieste ............ •• .. 11 7 Pet ersburgh .. • . .. 37 5 Madrid Cadiz ...... Barcelona ....... 50% Seville ................ LIVERPOOL ELECTION.-THIS DAY. Horsfall.. Liddell ... Perry . Moore STATE OF THE POLL. HALF-PAST ONE. 4,414 4,146 3, 464 897 CRICKBT. THE GENTLEMEN OF THE MA RYLEBONE CLUB v. THE GENTLEMEN OF ENGLAND. This novel match was commenced yesterday, at Lord's, upon which occasion there was a large assembly of the aristocracy and other members of the fashionable world. The Marylebone Club took the hat in the first instance. The total of this innings was 178. The Gentlemen of England then embarked upon their innings, and th e i r total was only one short o f their opponents. First Innings. SPORTING INTELLIGENCE. NEWMARKET JULY MEETING, WEDNESDAY, JULY 7. SWEEPSTAKES of 10 sovs. each ; for two-year-olds, 6st. 41b. ; three, Bst. 41b. ; four, Bst. 121 b. ; five a nd up wards, 9st. 21b. The winner to be sold for 350 sovo.l if demanded, &c. New T.Y.C. 4 subs. Mr. J. M. Stanley's Mirabeau, by Melbourne, 2 yrs, 6st. 41b. (S. Steggles) 1 Captain D. Lane's Conmore, 4 yrs, Bst. 121b.(Flatman) Lord Exeter's Hazlenut, 3 yrs, Bst 41b ....(Norman) Lord Olifden's Hothorpe, 5 yrs, 9st. 21b. (G. Mann) 3 Betting-6 to 4 on Mirabeau, and 3to 1 a gst. Conmore. Hazlenut made the running, Mirabeau lying up with Comoore, and Hothorpe at his quarters ; breasting the hill Hothorpe dropped into the rear. A very fine race with the others was won by a head ; a dead heat for second place. Hothorpe two lengths behind. The winner was claimed by Lord Clifden. PLATE of 501., for two year olds and upwards ; option l selling weights ; last half of B.IVI. Lord W. Powlett's Dear-me, by Melbourne, 3 yrs (1001.), 7st. 61b. (S. Steggles) 1 Mr. Stephenson's Sophistry, 4 yrs (401.), 6st. 121 b. (Charlton) 9 Lord Strathmore's Child of the Mist, 4 yrs (801.), 7st. slb -- (J. Mann) 3 The following also ran -- Mr. Darling's - Shipwreck, 3 yrs (401.), Est. 61b. (J. Steggles) Captain Lane's Mantilla, 3 yrs (401.), 4st. 91b. (carried sst.) (Perfect) ° Mr. Pettitt's c. by St. Francis, out of Archness, 3 yrs (401.), Gst, 61b (W. Cowley) Duke of Bedford's Jovial, 2 yrs (801.), sst. 21b. (Marten) ° Betting -6 to 4 agst Child of the Mist, 4to 1 a gst Sophistry. Sophistry jumped off first, but the lead was almost immediately taken by Child of the Mist, the others run' ning wide. At the foot of the hill Sophistry went in-'. advance, with Dear-me second ; the latter, by a vigorous effort, achieved the victory by a head. A length and a half distance between second and third. A straggling finish with the others. The winner was claimed. The CHESTERFIELD STAKES, of 30 sovs. each, 20 ft. for two-year-olds ; colts, Bst. 71b. ; fillies, Bst. 41b. Last half of B.M. 39 subs. Mr. Payne's Spinaway, by Orlando, out of Distaffina,' Bst 71b (Flatman) 1 Mr. Osbaldeston's Brother to Mountain Deer, Bst 71b Mr. Greville's Quinc e , B s t 71b asham (Charlton) 0 ) 3 The following also ran : —D u k e o f Bedford's Student; Mr. Bowes's Streatham Fairy; Mr. E. R. Clark's Punch' box ; Lord Clifden's Brigliadoro ; Mr. Delamere's f. Cotherstone ; Lord Exeter's Delia, Mr. W. H. Scott' o The Mountain Hawk, Mr. John Scott's Lady Audrey, Mr. S. Scott's Monie Moses, and Lord Wilton's Sister to Aphrodite. Belting-2 to 1 agst Brother to Mountain Deer, 6 fc ) 1 agst Spinaway, 6 to 1 agst M oun t a i n H awk, 7 to 1 agst Sister to Aphrodite, 10 to 1 agst any other. All got well off at the first sicrnal. Qui nce Limon; diately went to the front, but after the first hundred yards, Spinaway took the lead with Quince, Mountain Hawk and Student in close attendance, Mountain Deer next. In thi s or d er th e ran t o h a lf way up the Vl' where Mountain Deer took second place and went re' resolutely to work to catch Spinaway, who, however, cle' verly maintained the position he had obtained, and won ki n head ; half a length between second and third, close up the latter were Student, Mountain Hawk, Delia, aP Punch-box. M on i e M oses, S treatham Fairy, and S i et e' , to Aphrodite the next three. Brigliador, Lady Audrel A s and Dirce filly in the extreme rear. Value of the stay 880 sous. HANDICAP PLATE of 100 sovs. New T.Y.C. Lord W. Powlett's Scandal, by the Libel, 3 yrs, Bst. : 1 (Flatman) Mr. Turner's br. g. by Dromedary, out of Apricot, 3 yrs, Est 41b (Palmer) Mr. J. M. Stanley's Hybl a , 3 yrs , 7st. ....(Charlton) The following also ran :—Mr. Combe's Brawn, ]2 , 1 1. '' Wigram's Peacock, Lord Clifden's Hothorpe, Mare's Coleraine, Sir R. Pigot's Jack the Giant-Killer: Mr. Nevill' s c h g b y V eru l am, out of Madinella, a'au Col. Wyndham's Start. Betting -5 to 2 agst Scandal, 4to 1 agst Flybla, 6 t (Y 1 each agst Coleraine and Jack the Giant-Killer. Apricot gelding and Hybla made play into the b°,l " tom, torn, where S can d a l d rew up, and obtaining the lead 14 the last six or seven strides, won by three-quarters of* length. HANDICAP SWEEPSTAKES of 15 sovs. each, 10 ft, for ages (two years old excepted). From the B.M. stars' ing post to the end of the T.Y.C. 3 subs. Lord Exeter's Hazlenut by Nutwith, 3 yrs, 7st 1 (J. Mann) Mr. Elwes's Azael, 4 yrs, Bst 71b (Rogers) Count Batthyany's Hambletonian, 4 yrs, 7st 41b 5 (C. Bradly) , Betting-6 to 4on Hazlenut ;2to 1 ags t Azad' Hazlenut made play, Azael lying third to th e corne r 6 _ 1 , 1 the Plantation, where he to o k s econd place, b e t fail in his effort to reach H az l enu t, w h o won by half: length. About a length between the second and thin l There was a marked improve men t i n th e characterlL . the sport and the attendance of company, but n othiPS occurred to impart activity to speculation on eirentt i r e come, or t o exc i te more t h an a pass i ng interest. 1% continued b r ill iancy of the weather made some amery for the dull proceedings of the meeting. LANCASTER RACES.—THURSDAY. HANDICAP PLATE of 30 sovs. One mile and a distan ce ; Gameboy filly ................. (Cliff) ; Sir Robert Happy J0e........ 3 Betting -5 to 4on Gameboy filly. Won by a length. •LANCASTER CUP, val ue 100 sovs, added to a handicAP o f 10 sovs each, h ft, a n d 3 on l y i f declared, &c. 11"- ~ miles and a distance. Trifle $ Allegro 5 Black Doctor .. Little Davie Chief Justice Betting-6 t o 4 ags t Chi e f J ust i ce ;s to 2 agst Tr 59', Won by a length. The ASHTON PLATE was won by Baron Orsy. MA RYLEBONE. W. Nicholson, b Wynch 29 F. M. Eden, c Hartnell, b Goodrich A. Haygarth, c Hartnell, b Goodrich 53 13. Balfour, st Elmhurst, b Goodrich ...... R. Hankey, c Kempson, b Goodrich B. Kynaston, c Ellison, b Miller 6 Hon. E. Bligh, 1 b w, b Miller l4 F. Walker, b Miller ......................... G. F. Cooke, not out Sir F. Bathurst, b Miller J. W. Parker, b Goodrich . . ...... 1 Byes, Zzc .................................. ..... 12 Total 178 ENGLAND. First Innings. C. G. Wynch, b Bathurst 3l Hon. 11. Bingham, Ii w, b Parker i R. T. Belhouse, b Bathurst 4 E. Elmhurst, c Parker, b Bathurst 3 W. J. Kempson, c Parker, b Bathurst E. G. Hartnell, c Nicholson, b Parker 7 H. Marshall, b Bathurst Al. J. Ellison, h Bathurst 49 F. Miller, c Parker, b Haukey 49 T. Goodrich, run out 2 H. A. Pickard, not out 9 Byes, &e lB Total 177 The match was resumed this day at eleven o'clock. COUNTRY MA..RKEiS. DERBY SM ITHFIELD--.Tuvr 5. a te A short supply o f f a t s t oc k , and the demand good. -'- number of sheep and l am b s a b out the average , both of which soon fou n d b u y ers . S upp l y of calves not so larg,A Prices :—Beef, 6d to 61d ; mutton, 54d t o bid ; lamb. to Od ; veal, 53d t o 6d p er lb. - p i gs, Os to 9s 6d per soon; rough fat, 4s 6d per 141 b. ; 2d to 2id per lb ; C " skins, 31d to 4d per lb. EDINBURGH GRAIN— JULY 6. Wheat on the top 4s, and the average 3s sd, up. 801 l on the top 3 s id, an d th e average 10d, up Oats on tag top ls, and the average is 7d, up. Beans on the OP 6d, and the average is 11d, up. BOSTON-Jurr 6. At this day's market great excitement prevailed in the wheat trade, grow ers hardly knowing what t o ask, and k, merchants and millers what to give ; consequently w g , little business transacted was on terms so very irregv, o that it is impossible to quote prices correctly. Wheat, "„ was 3s to 4s per qr. higher than this day oe ' f should say, night, and oats and beans about is per qr. higher. Whe nm a ' red, 46s to 55s white, Ms to 575, extra, Os ; barley, to 00s ; oats, 19s to 22s ; beans, 40 s t o 43 s . peas , 000 00s per qr. ITE At our Corn-exchang W e ARK—Jumr 6. to-day we had a very short PIP ; ply of wheat, which rea li sed an advance of 4s to 5s per Spring corn was is dearer. Prices as follow:—Wheib ,„ white, 60s to 635, re d 52s to 568 ; barley, grinding, 288 17, 325, malting 00s to 003 ; oats, 24s to 278 ; beans, 43sS, per ; peas , 3Bs to 40 s ; malt, 56s to 60s ; tares, 00s to ut" SUMMER DRESSE S. — Bankruptcy of Mr. E. Blakeld , Silk Mercer and Shawl Manufacturer to her M a jesti' —ln addition to the rich silks and shawls in Mr. BlaIc e ; ley's stock, recently purchased and now selling off by Messrs. Atkinson and Co., of 69 to 75, Westminster, ' bridge-road, there are about 2,000 pieces of beautif French Muslins, Bareges, and Norwich Lustres, quite new, first-class goods, worth from 21d. to 4s. p e :, yard. Th ese are now being sold b y Messrs. Atkinse,, and Co. a t less than a quarter o f their value ; that I ' from 6id. to is. Old. Ladies are respectfully reeoor mended to inspect these goods, in order that their ex teto quality, and cheapness may be duly appreciated. N.t Messrs. Atkinson and Co., having recently enlarri their premises, have now a very extensive assortment °' superior Cabinet Furniture, Carpets, and Upholstery' Weekly Times. BIRTHS. Or A 80N. On the 4th inst., at 9, Craig's-court, Mrs. Willia ° Hawksworth. On the 6th i ns t ., at 18, Alfred-place, Brewton, the wit° of the Rev. A. F. Pettigrew, A.M. A DAUGFITER. On the sth inst., at OF Westbourne-place, the wife of cor taro Kinloch, Grenadier Guards. On the Gth inst., at 7, Elizabeth-terrace, Westboulll e ' Park-road, Bayswater, the wife of Augustus Mason, Es(F MARRIED. On the sth inst., at Sparkford, Somerset, the Rev. i l r l ii W. Chu rc h, rec t or o f Wh a tl ey, t o Helen Frances, th daughter of the Rev. Henry Bennett, rector of Sp ar kforo' On the sth inst., at Barnes, Surrey, the Rev. Robert Crotch, M.A., of Stoke-court, Somerset, to Nil/ beth, eldest daughter of the late Robert Bliss, Esq., Rose-hill, Oxford. DIED. On the Ist inst., at Com e l y B ank, Perth, the Rev. Dodgson, M.A., ormerly incumbent of St. Peter's EP" . copal Church, Montrose. On the 4th inst., at Dumbuck, Dumbartonshire, lea Geils, relict of the late Colonel Geils, of Dumbuck, an eldest daughter of the late Wm. Noble, Esq., of A r thnor 9 ' Dumbartonshire. On the 20th of March, at Donabow, in Burmah, wounds received in action on the 19th, Captain Willi Peter Cockburn, 18th (Royal Irish) Regiment. LONDON : Pri n t e d an d P u bli s h e d by MURDO you"- Al , th of N o . 112, Strand, Printer, at The Sun Offi ce . N o . Strand, in the Precinct of th© Savoy, in the count , '" Middlega, Friday, Jtily 8,1853.