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

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My lords, having now considered all the heads in detail, have only now to remark thereon, that they entirely approve of all the modifications of the existing laws which have been introduced by the Commissioners of. Customs, as well those which have been especially referred to in this minute, as those which have not been named and which have been made either in pursuance of the recommendations of the committee, or in anticipation thereof. IIOUNT CARBON COAL AND IRON COM PANY. Offices, 30, Bucklersbnry. S ubicrilxrs are hereby notified that the SCRIP CERTIFICATES of this cp COMPANY will be EXCHANGED for BAN KERS' RE '-'47S on and after TUESDAY next, the 26th inst. By Order of the Board, W. A. HOEBER, Sec. LONDON, FRIDAY EVENING, APRIL 22, 1853. [ PRICE SD. No. 18,901.] But before closing this minute my lords have to express a wish as to the prepartion of bills to give effect to the modi fications about to be introduced into the administration of the Customs department. AMR 22, 1853 G LAMORGAN AND CARDIFF COAL A ND . COKtI COMPANY. Conducted on the Cost• Book Principle.' Capital, 50,0E101. In 25,000 Shares of 21. each, with no other liability. To be pail in full. 10,000 Shares are already allotted. A'though the Mine has b:en recently opened, and the works are incomplete, the present profits enable the Vendors to guarantee to the Sharehealers five per cent. per annum upon the whole capit?,. This day is published (Dedicated to the Countess of Eglinton), I•T TLE NOR A. By J. L. With five il•ustrations by N. CRAWFORD, Esq. Small 4to, bound hi cloth, g'it edges, 6s. Gd. William Blackwood and Sons, Ed'nbu'gh and London. TREASURY MINUTE.-CUSTOMS • MANAGEMENT. • furnish the owner, when he is known, or his agent, with a written notice, specifying the grounds of detention." Second, the owner of goods seized has the option to have his' case adjudicated upon by the 'commissioners, on petition, or, in the event of that not being satisfactory, by an exami nation conducted on oath before one 'of the commissioners who will sit for that purpose, in pursuance of the following notification, issued on the 23.1 of August 1852 : August, 23, 1852. "The CommisSioners of her Majesty's Customs hereby give notice, that they will be prepared, in any case of seizure in London, under the Customs law, upon application being made to them in writing and where the owner of the goods, &c., may be desirous of such a course, to appoint one of the mem bers of the board to take the evidence on oath of the mer chants or other parties claiming the property on the one side, and of the detaining officers on the other, supported by that of any witnesses that may be necessary for the proper inves tigation of the case, and to report the same for the board's decision, agreeably to the practice observed in cases of com plaints, by merchants and others, against officers." But as it is apparent to my lords that this means of adjudi cation is applicable only to London, my lords are pleased to ,direct that, in the outports, persons whose goods are seized may require to have the case investigated on oath before the collector or other principal officer of the port in the same manner as before a commissioner in London. Thirdly, Greater facilities have been granted for amending entries in certain cases, 'without the loss of time caused by applying to the commissioners. And my lords are of opinion that, with these modifications, the present practice, as des cribed by-the commissioners, and the application of the same principles to the outports herein provided for, requires no further alteration. But my lords hope that the experiment made by the commissions, of entrusting their officers with the power of permitting amendments and corrections of errors, may prove by the result that that discretion may safely be further extended. there may at one time have existed for the distinction in this respect between the two classes of warehouses mentioned, it exists no longer; but that they should so far be placed upon an equality. My lords, however, are of opinion that it will not be need ful to call upon the owners of existing warehouses of " spe cial security" to give any bond to the Crown in respect to this liability in cases where such bond has not hitherto been re. quired. It is very desirable that, even if the general work of codi fication cannot be hastened, yet the enactments which are to introduce specific changes with a view to public advan tage should at once be prepared and submitted to Parliament, after which ample time will have to be allowed, not only for their discussion, but for their circulation through the country for the information of the important classes directly affected by the operation of revenue laws, and with a view to afford ing the fullest oppertunity for the expression of their views. But my lords cannot conclude this minute without express ing their great satisfaction in observing the zeal and alacrity with which the Commissioners have applied themselves to giving effect to the recommendations of the committee and to the great discrimination they have shown both in the modifi cations they have adopted, and in regard to the recommenda tions they have made. My lords have perceived with lively satisfaction abundant indications of a sincere desire on the part of the Commissioners of Customs to reconcile their pri mary duty, as servants of the Crown and guardians of the public revenue, with the interests and wishes of the mer - cantile community; and my lords will readily lend all the aid in their power towards giving increased effect to that desire, by promoting every well-ascertained improvement in the law . and administration of this extensive and most impor tant department. PHOTOGRAPHIC SCHOOL, The ROYAL POLYTECHNIC INSTITUTI ON. it eo sPacious Plate Glass House, 30 feet by 15, with the Class and Ladles' Apartment, being nearly completed, Classes or Priveate Lessons embrachaz all branches of Photograp h y , will con e 3t ay 2nd, 1853, for Gentlemen, and May 3rd, for Ladies. A Perfect Apparatus and with Ross's finest Lenses has been procured , “,:very new improvement w ill b e a dd e d. School will be ender the joint direction of T. A. Malone, Esq., has been long connected with Photography, and J. H. Pepper, oil.' the Chemist to the Institution. rospectus, with terms, may be had at the Institution. My lords have before them the report of the select com mittee which sat in 1851 and 1852, " to inquire into the con stitution and management of tho Board of Customs, &c. ;" which report divides the subjects of the investigation into the following 14 heads : Just Published, price 3d , per post, sd. INDIA REFORM.. No. I.—The Government of India since 1834. No. 2.—The Finances of India. No. 3. Notes on India—By Dr. BUIST, w.l , be ready on Monday, the 2r th in,tant. No. 4.—The Native States of India, on Saturday, Apt!! 30. London : Saunders and Stanford, 6, Charing-cross. Manchester : Simms and Finham ; and 01 Booksellers and Italway Stat ons. The warehouses not of special security, which at present exist, may be divided into two classes,; first, the class with respect to which the owner gives security to the Crown, and in respect to which, therefore, the importers are not called upon to give bond for goods deposited therein; and, second, a class with respect to which the owner gives no bond, but in respect to which the importer is called upon to give bond in double the amount of the duties for each parcel of goods warehoused. My lords, adverting to the great trouble caused to merchants in resp3ct to such multiplied bonds, are pleased to direct that these two classes of warehouses shall be placed upon a uniform footing ; that in all cases the owners shall give bond, and that in all cases the merchant importer shall be relieved in this respect. 10. PASSINGERS' LUGGAGE. COMMITTEE OF MANAGEMENT. Mark Hulpen Sweeny, Esq., Captain Royal Navy, BromPton. D. P. Burnett, Esq.,, (Messrs. Burnett and Co.), .b avy Agents, Surrey-street, Stran. Henry Corbett Tailor, Esq , Director of the Mentor Life Assurance S•ciety. Thos. Edmund Weller, Esq Putney Hill, Surrey. Edward Curteis, Esq., Cannon-street West. George Herry Fletcher, Esq., Merchant, Bread-street. With power to arid to tiler number. 1. Constitution of the Board of Customs. 2. Appointment and promotion of officers. 3. Fines and satisfactions. 4. Ad valorem duties. 5. Seizures and stoppages, and adjudication of them. fro , l e but PATRON—H.R.H. PRINCE ALBERT. 'ROYAL POLYTECHNIC INSTITUTION. —An Optical and Musical Illustration, with Dissolving Vp'. of a Midsummer Night's Dream, with the Original Music lag ' Rem,' Etshop and others, concluding with the most interest s', `tenes end Songs front Mrs. Beecher Stowe's Popular Work on ...gerY Morning and Evening. Lectures :—By J. H. Pepper. Esq. la ot ., alf 'bonrs with the Ancient and,Modern Chemists ; by Dr. Bach w,,`,r, on Pneumatics, in which the Principle of the ly's Foot and 4011..L.Li....ng on . the Ceiling will be explained by Mr. Crispe, on Ericc ° ualmic Engine. du I nisSlon, is.; Schools, and Children under Ten years of age, G. Law of costs and- - Ponalties. 7. The transit system. 8. Fines on shipping. 9. Bonding system. - 10. Passengers' luggage, 11. Hours of attendance. for tter Att e ' :irk; Dedicated, by permission, to her Majesty. On Faturday, the 30th of April, 185?, will be published, price 61., r 0. I. of •-•-• THE ENGLISH CYCLOP2EDIA. A New Dictionary of Universal Knowledge. Based on the "Penny Cyclopmdin," but carefully corrected and brought up to the present state of knowledge in every department. Illustrated with many hundred wood Engravings. Conducted by Mr. CHARLES KNIGHT. *.ts Prospectuses may be had upon application to the Publishers, or to any Bookseller in town or country. London:. Published by Bradbury and Evans, 11, Bonverie.street. 12. Simplification of entries of free good;. 13. Codification. 14. Outports. My lords have also before them a report made to their lordships by the Commissioners of Customs upon the report of the committee, which was referred to them for that pur pose. The Commissioners of Customs trot each of the 14 subjects in the same order as that observad in the report of the committee ; and my lords proceed to consider them in the same order : My lords advert to the recommendations of the committee upon this subject, and to the report of the Commissioners of Customs ; and they are of opinion that the plan of examining luggage on board, in all cases and without any limitation, would not be convenient to the public, nor safe for the MVO nue. My lords are, however, pleased to direct that, when ever practicable, the facility afforded to the Cunard packets on their arrival at Liverpool shall be afforded to all vessels similarly circumstanced. And with regard to the smaller steam-boats, and to those arriving from the Continent in the Thames, passengers having only one package may, if they de sire it, and• if it contains no article subject to duty, have it examined on board between Gravesend and London ; and also that any other passenger may, if he require it, have a carpet bag, part of his luggage, examined in the same way, provided also that it contains no dutiable article, and provided the captains and owners of such steam-boats Will furnish the necessary accommodation for the same. My lords advert to the increased accommodation which they have recently sanctioned, in relation to examination in Lon don of luggage arriving at Dover by the night mail from Paris, and they are pleased to direct that every care shall be taken to extend the convenience at present afforded at Dover, Folkestone, and other ports in connection with the continent. Half-price. Pr-LIE WELLINGTON and 'UNITED SERVICES BENEVOLENT INS TITU • Founded October 21, 1852. • As NATIONAL TESTIMONIAL t.t the late DUKE of WEL -84.1,;,T„0N. for the RELIEF of VETE •AN SOLDIERS and p 0 ,,,' ,, K8 of her Majesty's and the Honourable East India Corn "; 8 Services, and their WIDOWS and ORPHANS. ' Life Subscription • • .... •••• • • . • • .. • • ..£lO 10 • Annual Subscription ...... •••••••••• • • • • • •• • • 1 1 a m lbscrlptions and contributions are earnestly solicited, and will be „a2lllllly receivel on account of the Institution, by the committee honorary trustees, at the Offices of the Institution, or by the rc "Te bankers. Transmit a copy of this minute to the Commissioners of Customs, and request that the alterations and modifications herein referred to shall be embodied, with all convenient speed, in the Consolidated Act, the framework of which has boon already A: l prepared,l4, 1553. Parliament as early as possible. B w: 3 th . a view to its introduction into THE ERA of SATURDAY next, 23d April, will'contain the whole Programme of the BUDGET, with Com ments thereon—Original Articles on Social bubjects, Literature, and Theatcic ds —A Full and Original Account of York Spring and Mahon Races—The Winner for Two Thousand Guineas Stakes by •` Touchstone" and "Stable Mouse"—Latest Petting—The Fight for the Championship and 5001., &c.—Aquatics, Pedestrianism, Cricket, Hunting, Shooting, Wrestling, and all sporting information—All the News of the Week in a carefully condensed form. The First Edition of Tun 1 11. A is published on Saturday morning at 5 A. 31. The Second E ition at 12 o'clock, and the Town , Ed-tion on Sunday at 5 A. 11., containing the Latest Intelligence on all subjects. Era Office, 3, Catherine-street, Strand. Price Sixpence, 1. CONSTITUTION OF TM BOARD OF CUSTOMS. As the. immediate object which my lords have in view in the present minute is, to furnish such directions as shall en- , able the proper officers to draw a bill which shall consolidate into one act the existing ac Is relating to warehousing and to Customs duties, introducing such impiovemeuts as appear practicable ; my lords defegifor a.scparate minute a considera tion of the constitution of the board, and confine their present observations thereon in this place to the single point, that should any vacancies occur in the board in the meantime, it is the opinion of my lords that such should not be filial up until the whole subject shall have received their lordships' consideration and decision. JAMES WILSON. THE INCOME AND PROPERTY TAX. HENRY TOMMEY, Jun., Secretary. coMmunications to be addressed to the Secretary, at the Offices lius Institution, 12, Pall-inall East, ere attendance and further "Mlation are given daily from 11 - to 4 o'clock. TO THE EDITOR OF THE SUN. 2. APPOINTMENT AND PROMOTION OF OFFICERS. The officers here alluded to by the committee appear to AIITTUAL LIFE ASSURANCE. TRUSTEES. 1 bum is Baring. Esq ,31 P. 1 IV. G. Prescott, Esq., -4011 Hawkey, Jun , Esq. Baron Lde Rothschild, M.P. Treasurer of the Benevolent Fand—John Abel Smith, Esq., M.P. To , the Provident Clerks fired "3' :-..SBANDS and WIVES sstociation , ' .—An importantwhich advantage both is oor tither to A thr to make a certain provision in case of death for the.survivor b ta eir children, as the Policies granted by the Association may be DaYahle to the WIDOWER, IDOW, and CHILDREN of the e ,FREE OF PROBATE and LEG AC Y DUTY. EaEB DERIVE GREAT ADVANTAGE FROM THE BENEVOLENT FITND 4 2 Pectuses and full particulars may be obtained at the Office 'oorgate-stree. AAril I 1833 PHILIP HENRY BYRNE, Secretary. IMMEDIATE AND DEFERRED ANNUITIES, On very Advantageous Rates, Granted on Heathy and Invalid Live? , by' the LAW PROPERTY -ASSURANCE AND TRUST SOCIETY. * l, * Life Assurance in all its branches ; Assurance of Lea.sholds. a WILLIAM IV EISON, Actuary and Secretary, 30, Essex.street, Strand, London. . . AGENTS WANTED: SAND -IN-HAND INSURANCE OFFICE, No. I, New Bridge-street, Blackeriars, London. • Established in 1696. DIREQTOItS. John Gurney Hoare, Esq E. Euller Maitland, Esq. William Scott, Esq. John Sperling, Esq. Henry Wilson, V.:sq. W. Esti&le Winter, Esq. 111 ,„ e Ron. William Ashley. The Ron. Sir Edward Cust. Arthur Eden, Esq. L stigma Iltiot, Esq. Jatnes Esdaile, Esq. kliatvie M. Farquhar, Esq. LIFE DEPARTMENT. This Office offers a low scale of premiums to Non:members, with oat Participation in profits ; or a 31.2mber't sc.tle of premiums, wish 'M. annual participation in the whole of the profits after five full kollual payments. In the years 1849, 1850, 1851, and 1852, the premiums of all Mem bers' Policies were abated 5214 per cent.; that is to say, a premium Of 1001. was reduced to 471. 10s. Insurances effected before the 24th Ante next will participate one year earlier than if effected after that date. FIRE DEPARTMENT. - Insurances are erected on everydc3eilption of property at the usual rates. RICHARD RAT, Secretary. A LLSOPP'S PALE ALE, in Bottle and Cask, IMPERIAL MEASURE only, at the following prices : Allsopp's Pale Ale, in Imperial Quarts .. • • • Bs. 01. per Dozen, 41.11aapp's Pale Ales, in Imperial Pints.... • • 53. Od, „ 1 11 8opp's Mild Ales, in Imperial Quarts Bs. 6d. „ 44 isoPp's Mild Ales, in Tmverial Pints.. •• • • ss. 6 d. „ 'ulsoPP's Strong (the Old Burton) Ale, in Impe rial Q :arts .. • . IOS. 6d. ac.Pp strong • (the Old Barton) Ale, In app'slmpe- Pale Ale, 18-gallon Casks.. • • • ...... :: 30s. A lls A „--PP's Mild Ale , IS-gallon Casks.. •... •• •• • • ••••••• • •• • • •• 33 5. ' 46o Pp's Strong (the Old Barton) Ale), 18.galloa Casks ...... All Orders must be for Cash, addressed to HARRINGTON PARKER, Beer-Merchant, si, Tall-mall. TEA. -IMPORTANT ANNOUNCEMENT.- Government having announced by the Chancellor of the Ex tevque r, their intention to reduce the duty upon TEA from 2s. 21,4 d. Aer Found tc Is. 10d., with a further progressive yearly redaction rt v iil it d escends to oNE snrmAxa ONLY, we h ave much pleasure to there our friends and the public, that the advantages ar isin g from lio n , le Probosedreductions will, immediately they come into opera . T given to our Customers, and the prices of the whole of o ur ~obe regulated accordingly. uld Parliainent confirm the proposition of the Minister (which u Mlde at th„, n —Y anticipated), the new duties will probably be received s'ustom.house on Tuesday next, the 26th April. bl D NEY, WELLS, & CO. Tea Merchants and Dealers. No. 8 T ' - udbate-hill ---___ I'VRAN the CHANCELLOR of th%.EXofetHheE-re reliueit QUER has just FOUND OUT.— that twenty I 4 , 1 . 1 12 months exceeds ninehundir oanadathousands, and air nd individuals by a re duction will be dlrived by the n i t s .i 4, ctio ‘ of nof tire rate of interest, which to . advance the real value ble.ery, The favourable impression this has made on our com -1,1 ecial citizens fully proves that Quality , and Cheapnessaethe a,, " „ 1 approved principles of Business. This, very convincingly, supports the practices of E. MOSES and SON, who commenced, i,one have carried out, the most substantial improvements in — ' BB . at a reduction in prices far beyond expectations of the iblest financier. ...What have E. MOSES and SON "Just bro u g ht out ?" The most h, 4ll _ lll ficent and GIGANTIC STOCK of SPRING and SUMMER ever exhibited—peer less illustrations of the latest improve in the world's commerce, the Materials being selected with n a ralleled diligence and perfect experience , fro m the newest and .at. 8a 4nd rnples furnished by every celebrated manufacto r y , British F oreignsitry.„. In this selection the success of E. MOSES and SON'S p tr izaS will be foud advantageous to their PATRONS and the LIC in ways too n numerous for detail. The richest, most novel ..... nd j ari nd — the finest and best materials—the first order of fashions tined Most artistic cut—the neatest and best workmanship—is corn with a great reduction in the prices of every description of e TIRE, HOSIERY, HATS and CAPS, BOOTS and &c Nr i Inspect the endless novelties in SPRING andSUMMER f ab S TS Arai TROUSERS, the thousands of NEW STYLES and n_ries of incomparable elegance, the SPRING and SUMMER - ,"ATS and OVERCOATS, which for style, quality, and price hive equal, and it will be " found out" that E. MOSES and SON have tovided Spring and Summer Dress for all classes in the amplest and 4nost economical manner. EMIGRANTS to AUSTRALI S, er any other part of the world, 'TAY save a s muc h b y p urc hasing their Outfits o.nd requisite Clothing IP- .• MOSES and SON'S as, in many instances, will p i v the cost of their passage : when the-superior quelity of the goodsd the prices i are charged are compared, the saving is n earl y half the amount m D eli might have been expended elsewhere. safe s t MOSES and SON'S WHOLESA LE BUSINESS offers the of ~„ and most profitable investments for Capitalists and every &ass 'wit 'Migrants ; the Goods, having a world -wide celebrity, are cold ~ h oot inconvenience, and turn to better interest than any other s:gcription of merchandise. Tne Magn'tude of E. MOSES and SON'S OutfittingHusiness in duces them to k ee p a se parate Department for Emigrants; they also furnish (without any charge) full Lists of Outfits for La dies and r, n 1 4 entletnen, with Shipsaiiing informaton, &e., either on application 'r Post free, to any part of he kingdom. E.—E. MOSES and SON regret hating to guard the Olin against imposition, having learaed that the untradesman-like falsehood of "Being connected with their Establishment," or " It's the Same concern," has been recoiled to in many instances, and for obvious reasons, they beg to state that they have NO CONNEXION WITH ANT OTHER HOUSE IN OR OUT OF LONDON, except their own Establishments, as follows : .Jondon City Establishment , 154, 155, 156, and 157, Minoiles, 83, " ,85 , and 86, Aldgate, opposite the Church, all communicating. London West-end Branch, 506,507, 508, New Oxford-street, I, 2, 8 , Hart-street, all communicating, Aradford (Yorkshire) Branch, 19 hd 20, Bridge-street. Sheffield Branch. 36, Vargate. Merchant Tailors, Clothiers, Hatters, Hosiers, Furriers, Boot and Shoe Makers, and General Outfitters for Ladles and Gentlemen. IMPORTANT.—ShouId any article not give satisfaction, it will to exchanged if desired, or, if preferred, the money ',Nal be returned Without hesitation. AU goods are marked in plaiu figures, the lowest Price, from which no abatement can be made. The Establishments are closed from sunset Friday to sunset on Saturdays, when business is resumes 12 o'clock. A new Book, entitled " The World's Pharos," containing the 'migrant's Assistant , full lis t of p rices, and directions for self-mea surement, may be .had on app lication, or pose -free, to any part of the kingdom. A handsome .Almanac for the year ending 1853 can be had gratis, ell application. NOTICE.—The Establishment will be CLOSED the whole of mATTRDAY next, bat business will be resumed on Monday morn g, as rsual, at seven o'clock Id Pon park Francais. Titer spricht man Deutsch. Qui si parla Italian. Aqua se habla Espanol .ton. CIILVERWELL'S NEW WORKS. „ To be ha of Sherwood, 23 Paternosterow , Carvalho, - • lea - street; d Mann, 39, Cornbiil., Price One Shilling each ;by ls ENJOYMENT OF LIFE. "Health, Recreation, and Rational Use of Time." eu `'orrEtrrs :—Early Rising—Spring and Summer Mornings—El -11 tons about the Environs of London—The Parks, Lanes, Hills .r°4 °Oh Fields, High-roads, and other pleasant places — Country I t _s and Ramblez—The Sea —tbndon at Night—Evenings at Dome "sle—The Drama—On Eating, Drinking, Sleeping, Bathing, Air, Rest, Ease, Occupation, &c., &c. PRAGMENTS IT,OM THE FOUNTAINS. Two Vols. Vol. I. VISIT TO THE LAKES ; SKETCH:OFZEDINBUROH, &c. VoI.IL THE LAKES OF KILLARNEY ; REMINISCENCES OF DUBLIN, &c. WHAT TO EAT, DRINK, .AND AVOID, "That three score years and ten our course may run." A. Popular review of almost every form (cause and cure) of ner ,`:s47-debilitated health and enfeebled constitution that harasses Yeun bitt er g. besets the man of pleasure, business or study, and em la_ol age ;day h tables and rulesfor the diet and phys.cal regu. rauff of every-life. Iv. THE PASSIONS. " What passions hurt the body—what improve, Truths as relined as Athens ever heard." StozeeT :—Life's pilgrimage, from infancy to old age. Thu ad of the passions. Chastity and its infringement. The casualties "me, centionsneas and dissipation, with illustrations, graphic, narra and reruediative. Advocacy of early marriages. THE MARRIAGE STATE. To be or not to be, thatis the question." .. ,1110 oasststz:—Laws and obligations of nature, society, and reli d - V, O ? regarding marriage, to be observed by either sex. Time an :me, on both sides, as to age temperament, complexion, and 6;ler!, to secure healthy offspring, with the art of rearing them. 4711e;cal defectiveness and its removal. Sterility audits conversion . Ste. 1 %2 •••• CULVERWELL, M.D. (1841),(1827), L.S.A. ), Twentygive years Medical and Forensic Referee 1 n there naatters. Price Is. each; by post, 147, To be bad of Sherwood, 23, Paternoster-row • Carvallot _._ , l'ioleetrstrcet ; Mann, 39, Cornhill; or of M. R. Culverwell . , M i). T,, 4, .., rgYn-place, Regent-street, who may be consulted gladly from '" "a Fite wat.l genii till Nine, ____ _ AUDITORS. S. Lowell Price, Esq., 5, Gresham-street. Cyrus R. Edmonds, Esq Ampton-place, Regent-Fquare. BANKERS—Messrs. Williams, Deacon, and Co., 20, Birchin-lane. SOLlClTOR—Cbristopher Cooke, Esq., 12, Southampton-ballaings. BROKER—John Smith, Esq., 3, Shorters-court, Ihrogmorton-street. SECRETARY —R. J. Morrison, Esq. Orricas Tokenhouse-yard. PROSPECTUS. The Property to be worked by this Company consists of about 750 acres, lying between the Liantrissent and Fencoed Stations of the South Wales Railway, which passes through the Estate. It con tains seven seams of bituminous Coal, from six to nine feet in thick ness, and producing excellent steam Coal, and the best domestic and cooking coal in South Wales. The vendors, who are largely engaged in mining operations in Staffordshire and Glamorganshire, and are well known responsible men -- have entered into an engagement with the promoters to grant a lease, for about 60 years, for the sum of 20,0001., with au eVtably arranged royalty. As a remuneration for the outlay of capital and the preparation of the works, they have consented to receive 5,000 Shares ; and, as a proof of their confidence in the immediate profits to be obtained from the Mines, they have entered into an agreement to guarantee five per cent. per annum upon the capital stock of the Company. The distance from Liantrissent, near which the Coal is placed on the Railway, to the Port of Cardiff, where the demand is greater than the supply, is eleven miles; and the cst of transit (already arranged) is moderate. But the Ports of Swansea, Newport. Chep stow, and Gloucester, are mark is open and accessible, and the demand in each is large and daily increasing. 'I he coke made from the coal of this district is superior to all that In manufactured in South Wales, and secures a large demand. The Committee of Management are convinced, from the evidence before them, that the Mine will, at the commencement of theunder taking, be worked at a profit by the Company, which, indeed, is proved by the guarantee voluntarily 'given by the vendors. Two shafts are already sunk, two engines erected, and coal is being sold. It is fully anticipated that, within a short period, from six to eight hundred tons will be raised daily, with a net profit which will be highly satisfactory to the shareholders. Should these quantities be doubled, the mine would still be unexhausted at the termination of the lease. The Managers have already offers from Nowport for 250 tons daily, at ten shillings per ton; and it is well known that four times that quantity would have a ready sale at Cardiff. But on the moderate 1 calculation of a supply of 500 tons a-day from these mines, the gross yearly profits will be as follows:- 500 Tons per day, say at Os. 6d....• • • £71,250 Deduct Royallies'and Expenses 41,100 Anr ual profit .............• .......... £30,150 The Mines will be Worked on the Cost Book principle, and conse quently no deed will be required fA* signature Ten 1 housand Shares are already disposed of. The remaining Fifteen Thousand be promptly allotted, that the Company may take immediate possession pf the property, and commence the works, for which all the necessary arrangements are made. The following are extracts from the reports of Mr. Edward Baguall and Mr. Strick : Mr. Bagnall say s,—" I have inspected many collieries in South Wales, and know of none in which a moderate outlay can secure 50 large a return. The quantity of Coal in this Coalfield is estimated to contain 40,000,000 tons, which to exhaust in sixty years, 2,222 tons must be raised daily." Mr. Strick reports as follows :—" Trecastle consists of about 550 acres, and is situated upon the South Wales Rails ay, having seven valuable working veins of Bitumioons Coal, varying in thickness from six to nine feet call, extending nearly two miles and half east, and west, and dipping to the rin'th. A pit has been sunk 150 yards, which has intersected several of tha veins, leaving, according to sect.on, forty yards to reach the well-known Cribber Vein. A new engine of fifty-horse power is now erected at this pit for winding and pumping. " Lianharry extends over about 200 acres, and has the same veins Treca'tlo. " No doubt can arise as to the existence of the different veins of coal under each of the properties, ns the p:ts, already worked in the crops to shallow depth., give positive proof of their being thoroughly proved. The quality of the coal hat likewise been tested, the same veins being extensively worked at Pyle. I know of no coal property in Wales that possesses so many advantages, and affords such an opportunity of realising profits." _ These reports have been fully confirmed by a gentleman Nvel known as a geologist, who has examined the property for the Corn• mittee of M anagement. Form OF APPLICATION FOR SHARES. To the Committee of Management of the Glamorgan and Cardiff Coal and Coke Compan7. Gentlemen—l request that you will allot to me shares of 21. each, in the Glamorgan and Cardiff Coal and Coke Company, and I hereby undertake to accept the same, or any less number that may be allotted to me, and to pay the amount thereof when required.—l am, gentlemen, your obedient servant, Name in fuU ............ • • ............ Profession or business.. Reference • • ..... . • .. • • • • .. • • • • • • . • Datlel the day of , 1853. Applications for Prospectuses and Shares to be made to the Com. pany's Broker, Mr. John Smith, 3, Shorter's-Court, Throgmorton street; or to the Secretary, at the Office of the Company, 7, Token house•yard. FXCISE-OFFICE, in Old Broad-street, FOR SALE.—To be SOLD, by TENDER, by order of the Com missioners of Inland Revenue, in several Lot., or, if an adequate price be off, red, in One Lot, all those extensive, valuable, and highly important FREEHOLD PREMISES in Old Broad-street, in the city of London, known for many years as the EXCISE-OFFICE, and, recently, as the Inland Revenue-office ; comprising the elegant and substantial stone building fronting Old Broad-street, and the spacious offices and inclosed yard contiguous, in the rear, with a carriage-way entrance from Bishopsgate-street, all of which have been for ;he last eighty years vested in the Crowr, and used for the purposes of the Excise Revenue. The vast importance of this property, in regard as well to its loca- I!ty as its extent, is of the highest character. The immediate neigh bourhood of the Royal Exchange, the Bank of England, the Stock Exchange, the Auction Mart, and the numerous other public and pri vate establishments for business, renders its value peculiar; and no opportunity of acquiring a site in the city of Loudon, in any degree approximating that now offered, will probably again present itself. Printed particulars. and conditions of sale, with a form of tender, may be obtained at the offices of the Secretary, and the Solicitor of Inland Revenue, Somerset-house; and of William Herbert, Esq., the Board's Surveyor of Buildings, on the premises, in Old Broad-street. All tenders to be delivered on or be.cre the 25th April next. Inland Revenue, Somerset-house, 31st March, 1853. SOUND and WHITE TEETH are not only indispensably requisite to a pleasing exterior in both sexes, ' but they are peculiarly appreciated through life as a blessing highly conducive to the purposes of health and longevity. Ameng the vari ous preparations offered for the purpose, ROWLANDS' ODONTO, or Pearl Dentifrice, stands unrivalled in its capability of embellishing, purifying, and preserving the teeth to the latest period of life. Pre pared from Oriental herbs, with unusual care, transmitted to this country at great expense, this unique compound will be found to endicate all tartar and concretions, impart a pearl-like whi 4 ening to the enamelled surface, remove spots of incipient decay, render the gums firm and red, fix the teeth firmly in their sockets, and, from its aromatic influence, impart sweetness and purity to the breath. It is important to observe, that when used early in life. it effectually pr.:• vents all aches in the teeth end gums, effaces spots and discaloura tion, eradicates scurvy, and, in a word, soon realises the chief attri bute of health 'and beauty—a Fine Set of Pearly Teeth. Price 2s. 9d. per box. CsonoN.—The words " Rowlands' Odonto " are on the Label, and "A. Rowarri and Son, 20, Hatton-garden t "engraved on the Govern ment Stamp affixed on each box. Sold by them and by Chemists and Perfumers. MEDICAL ADVICE OUT O H N THE MA.SECRE TIMITYT INFIRMITIES OF Y AND . DR. SAMUEL LA'MERT, 37, BEDFORD-SQUARE, LONDON, Doctor of Medicine, ,and Matriculated Member of the University of Edinburgh, Honorary Member of the London Hospital Medic Society, Licentiate of Apothecaries' Hall, London, &c., &c. k!' AY be consulted, personally, or by letter, on the various disorders of the nervous and generative system, resulting from juvenile irregu'arities and excesses, which have pro duced more misery in youth, degradation in manhood, and prema ture decay at all stares of life, than perhaps any other class of dis eases known to modern pathologists. Long and practical experitnce in the treatment of these diseases has proved that there are in exist ence secret causes of sell-acquired miseries and disappointed hopes in existence, traceable to certain pernicious habits, to which Nervous Debility, various forms of Insanity, Unhappy and Unfruitful Marri ages, Impotency, Local and Constitutional Weakness, and their endless modifications owe their almost entire origin. It is absolutely necessary that all men should know that there are principles of personal management whch cannot be violated vs:thout incurring grievous penalties, and when wisdom and regret succeed the heyday of inconsiderate self-indulgence, bow these penalties may be mitigated, how the sting of their bittetaess may be remove/', and bow the evil and ifs con. equences may be avoided, and above all, that there is scaree'y any degree of physical infirmity or functional derangement to w,hich the timely aid of science cannot apply a cure. DO :YlOll LetiftlEßT has for a long series of years been engaged in an extensive practice in the treatment of these eelicate com plaints, and a the only legally qualified Physician who; regardless of the taunts and envy of the hypocritical and mock-modest, has had the confidence, through the medium of the public press, to direct attention to these enormous a%lts, trona which no grade of society is tree. In select:lig this department of practice, he has been amply rev arded by the great success the t has atterded Ms efforts in the treatment of these cases, which are too generally confided to the care of unqualified and ignorant emphics, who, with their pirated publications, assutred foreign names and titles, and pretended virtues of tbe:r patent nostrums, have inflicted serioas injury on those who have been induced to place faith in their pretensions. At home for consultation daily from Eleven till Two, and from Six till Eight. All letters must contain the fee of 1/., and advice and medicines can he forwarded to any initials or address. It is desirable that patients wishing to consult Dr. LA'MERT should first obtain a copy of his work on SELF-PRESERVATION. A Medical Treatise on the Poilosophy of Marriage, and Nervous and d excesses. e i sc i rip c G r en b e n rative Debility, illustrated by fifty coloured engravings, and des ,o6,pcaoniiiihshi„ll t i i n detail the various disorders resulting from secret habits and on perusal f h t e heir cas o , f an th d is m t a r y ea b t e is h e a w d il p l ri s c s e s 2 is s t 6 i d n t in he E c n o g r l r i e sh et , French, Brothers and Co., 2; ll 3 ) ,S u t t o ch ni , e Italian, Tit or Ge ' rman, of Messrs. Piper Paternoster-row; Hannay, 63, Oxford-street ; , chboine-street, Haymarket; or tree by post for forty-two stamps, Bzwoub_scozAa to any address from the Author's resi dence, LONDON, IMPORTANT MEDICAL BaillierAND SURGICAL WORKS, Bvo., in cloth, price 53 ° . Just published, by 11. I. post free, ss. 6d., IT e• 219, Regent-street, London. ItMATORRHCEA , with Correction ON TRUE tithEe View :t , :FAL to t g he E co ypocho , ndr trers from Debility of the In relation to the Treatment and Cure of Sufferers of wide-spread Errors frequent Generative System, or Sexual II the last, h° Translated from the German of Dr. P "Dr. Plckford Is known to English readers by his practi cal contributions to German medical literature time, he infoi.ns us, that he has addressed himself to This is the first nors-medi. cal reader. We trot this may not be detect any other equally flagrant evil which it ma if ho shall rower to correct." —London Medleol Gazette, 34„,, Y 1 . Z., in his "We tromised in a former number that we should - re --",1851. wir:r, in order to exhibit its aim more clearly. The author to l this with great severity the impostors who make a livelihood by pr a ying on the credulity of the public. The tribe of ' Quiet gyinathWe ing . and ' Medierl Friends,' are mercilessly exposed ; and if this book rs ' could find its way into :be hands of those who suffer from tn mm plaint of which it tre its, we are satisfied that many hindreds would be saved much needless suffering of body and mind, and what is of less importance, though it is that which the quacks most prize— much ir oney.. •...This volume is well qualified to put an end to the empirical system of treating Spermatorrbeea, and to place the treat ment upon a more rational and physiologic basis.l6,lt is, therefore, ' l .tely to do much g ood:'— No. Circular, June 1852. No. 11. W., in cloth, price 3s. 61, by post free, 45., THE CURE OF STRICTURE OF THE URETHRA, on Pr;nci. ' pies at once Simple, Safe, and Efficient, in even its most Inveterate and apparently Intractable Fowls. BY F. B. COURTENAY, Member of the Royal College of Surgeons of England. "In proof of his views he (Mr. Courtenay) has given the history of a great many cases succeLsfully treated, as bad as any which Mr. Syme adduced, and on which he had operated. Such are cases ix., xi., xii., and xviii. No. ix. bed res'sted, for a period of twelve years, the treatment by dilitation, and was finally removed in as many weeks. But cases XVIII. and xix. appear, both in duration, severity, and complication of symptoms, of a more ag. gravated character than ray detailed by Mr. Syme, and yet the treatment adopted by Mr. Courtenay proved eminently successfum , .—Professor Lima on the Treatment of Stricture. LAURENT'S CASINO, ARGYLL ROOMS.- Lessee, CHARLES E. LAURENT, Onslow-house, Fulham road. Open Every Evening. The Orchestra will perform, during the week, " The Thistle," " Shamrock," " Rose," and "Arabia" Waltzes, the "Napoleon" and "Le Romanesque" Gasps, " Le Cirque' Quadrille ; " The Gold Hawk." and " Juno," Polkas.— Admission, Is. Doors open at Half-past Eight; to commence at Nine o'clock, and terminate at Half-past Eleven. TOZEAU'S COPAHINE-MEGE, or Saccharatta C B.SPULES, approved by.the French College of Physicians, and successfully administered in the Paris and London Hospitals, and acknowledged by them to bs the best remedy for the cure of Gonorrolicea, Gleet, and Leacorrho3al Discharges, on au average of six days (see " Lancet " of 6th Nov., 1852, an extract from which will be forwarded immediately on application).—Prepared and sold by G. Jozeau, sole French chemist, 49, Haymarket, London ; and Jozeau, Pharmacien: 161, Rue Montmartre, Paris ; and the principal chemists of France, England, and the Colonies. Price of bottle of 100 capsules, 4s. 6d.; 50 do., 2s. 91., with direztions, and stamp with the name of Gabriel Jozeau printed thereon. DUBLIN GREAT INDUSTRIAL EXHIBITION. TOURS IN IRELAND IN 1853. IRISH TOURIST TICKETS (availab'e for a =nth) will be issued at the following stations, on and after 10th MAY :- Ist Class. 2d Class. London (Easton Station) .... • ...• £6 10 0 £5 5 0 Edinburgh, Glasgow, Hull, Bristol, Carlisle, 5 5 0 Oxford . Worcester, Cheltenham, Gloucester •• 5 15 0 415 0 Birmingham, Rugby, Leamington, Coventry, Lincoln . • ••••• • • • • • 5 5 0 • 4 5 0 Wolverhampton, Huddersfield, Leeds, Shef field, Derby.— . •• • • • •• 5 0 0 4 5 a Manchester, Warrington, Stoke, Macclesfield 4 4 0 3 10 0 Liverpool, Chester .... •• • • .......... 44 0 35 0 They enable the holders to proceed to Chester, Bangor, Dublin Ccrk, and the Lakes of Killarney. The hold , r of each Irish Tourist Ticket is entitled to have issued to him, at the office, 52, Westlind•row, Dublin, at very reduced rates, tinets for a tour in the county Wicklow, in Kenmore and Glergariff, up the river Shannon—for the journey from Dublin to Belfast, for the excursion to the Giant's Causeway, and from Dublin to Galway for the tour througla Connemara. Every purchaser of a ticket is presented. grafi.. with a copy of the Illustrated Irish Tourists' Hand• Book," compiled solely for these Tours. The fullest and most accurate information afforded at the Chester and Holyhead Company's Office, 52, Westland•row, Dublin. See also " Bradshaw's Guide," page 123. THE CITY AND THE WEST. 'THE City and the West-end are constantly Jlt con tending for the palm of superiority in matters offashion. Each asserts its claim to public preference, and thus Is a jealous emulation maintained between these two great rivals. It is not the practice of L. ETYMA to make insidious allusions, either to Indh;duals or localities; but, nevertheless, the propeetor is bold in asserting, that "the City" is not the only "nucleus" of commereial enterprise and wealth, but the centre of a system of fashion, around which subordinate satellites revolve. In spite of the endeavours to establish a species of aristocracy in the West-end tailoring trade, it is an irrefragible fact, that " the City" is distinguished in this branch of business aid art beyond any and every other locality. L HYAM, situated, as he is, in the very heart of the British capi tal, vindicates the high character of his tailoring and clothing esta blishment, by a display of gentlemen's and youths' attire, compared with which all other samples must partially sink in public esti mation. Let the public see and judge for themselves. Let them exaoine impartially the novelty, excellence, and durability of the new spring articles of dress, in ma'erial and general manufacture. Let them calculate the immense saving effected by the great economy of L. IiYAW3 charges, and they will be convinced of the fact, that the superior claim to public support is undoubtedly possessed by " the City," so far, at least, as the offers of L. IIYAM are concerned. OBSERVE I—L. lIYAM begs to state that ho has no connexion with any similar establishment in London. 36, Graceeluirch-street, City (establishished upwards of 15 years), is the only place of busi ness-carried on by L. HYAM, where the public can be supplied with good, durable, and fashionable Clothing, of sound w,..rkmanship, at such economical prices as must defy all competition. L. lIYANT, Tailor, Clothier, Hatter, Hosier, and General Outfitter, 36, Gracechurch-street, Ci y. GR AY y , A S C l U S, D ST A IT9 other Packets call at the Grays, Greenhithe, and Purfleet P, The Packets call at the Piers as underlined (weather permittii FROM TERRACE PIER, GRAVESEND. WEEK DAYS. SUNDAYS. 0 0 g• i t + 4 q A C , @ 0 ; t• 4 0 ' gei Terrace , c ., E , i 4 i Time. 5t.1 ~ , -.. - w Pier. . 8 -§ 4 , _ . rzy '4 4 8 o 4 a " A 8 `ll iigu _ 8% 1' 9 4 - 11% ...._ _ _ _ —___ 11l4i ra --- s—— 5 6% On Saturdays. 6}4 Direcl Omnib every qu BRUNS' t Trai buses latter INIC i lowi: ins from the Boats m from Fenehurch-sth r of an hour. !ic WHARF, BLACK ing Trains from the F talked t eet Station to all parts Of London :WALL, on the arrival of the fol 'enehurch-street Station. WEEK DAYS. ' SUNDAYS. °' ' •-.. 41.1 +' 4 s 4 4 ,cc., t,' ~ Time. i;.- .; 1 F' r 8 Time. l; i , 4' :' 4 5! ' c'' t A 8 *.t a ii Y. s 2 a i 4 0 954 9 10 11 11 -- 124 4 _ 24 _ , _ 24 0.4 _ . 3K, —1 1151 A . *3 tin direct. Fore Cabin. Saloon. To or from Gravesend and London.. • 10d. .. Is. 2.1. „ Gravesend and Blackwall or Woolwich Bd. .. Os. 10d. Between Gravesend and Intermediate Piers.. 6d. .. 05. Bcl. BOIT TICKETS.--Twelve Mouths, 5..0 •. ; Six Months, 31. Os. ; Three Months, 2r. Os. ; to be had of the Collectors oil board the Packets; or of Mr. Monk, Terrace Pier, Graiesenl. Fast and Commodious Packets to Let for Excursims. Far Terms, apply to Mr. W. Moran, Agent, Stir 001 co, Fenchurch-street Ter minus, Blackwall Railway. Am 11 6. 1853. Passages zrkel * ire ru MERCANTILE MARINE FUND.-An account of the in come and expenditure under the Mercantile Marine Act (1850), for the year ending Dec. 31, 1852, has been printed. It appears that the income derived from fees, 'received at the several shipping offices, was :-Examina fion of masters and mates, 4,217/. 12s. ; fees on etgage meat of crews, 12,4041. 11s. 6d. ; fees on discharge of crews, 10,9691. 9s. 6d. ; fees on renewal of certificates, and copies of documents, 61/. 4s. 6d. ; fines and forfeitures on board ship, 437/. 17s. - sd. ; penalties inflicted under the Mercantile Marine Act, 1481. 11.- 7d. Total income, 28,2391. Os. 6d. The expendi ture was :--1. Expenses of the naval department of the Board of Trade-viz., salaries of two commis sioners, at GOO/. per annum each, 1,2001. ; salaries of the secretary, clerks, &c., 1,2221. Os. 9d. ; postage, travelling expenses, and office contingencies, 3721. 13s. 6d. ; expenses incurred at the seamen's register office, for clerks, &c., employed upon duties connected with 9T of s h . expenditure periodical lid. er the Mercantile Marine Act, 6041. 12s. 10d. 2. Expenses of the shipping offices and local marine boards at the ports-viz., salaries of the shipping masters, examiners, clerks; &c., 15,8071. 14s. 90., remuneration to the collectors of Customs who act as shipping masters at the minor ports, for services for the year 1851, paid to them through the Commissioners of Customs, 2,800/, ; rent of offices, postage, stationery, &c., 3,631. Os. 9d. Total expenditure for 1852, 23,700/. 2s. Balance excess of expenditure, Dec. 31, 1851, 4941. Leaving a balance, Dec. 31, 1852, as excess of income over expenditure, of 4,044/. 12s. lid. The Board of Trade naval department is, of course, all ex penditure and no income. The cost of the staff, &c., was 3,3991. 7s . ld. The largest income received is at Liverpool ; it is 7,431/., arid the balance of income above expenditure was 2,599/. Next comes London, including Minories, Poplar, Well-street, Limehouse - income 6,6951. ; balance, 1,840/. only, owing to more expensive staff. At Glasgow, the income was 1,056/. ; balance, 371. 7s. sd. Hull-income, 9571. ; balance 348/. Bris tol-income, 8351. ; expenditure, 5701. ; balance, 2651. excessA Aber deen, er. deen, Leith, Belfast, and Dublin. Shields, w asan Australia, WEST ZN A.IISTRALLS.-Papers from Perth, Western e m b e e e e t n ing re o c f ei t v h e e d W to es t t h e e rn l A st u h st o r f il: J ia a n n E ua a r l y k . od T iici h aa e vl oanbloyv e l) ports incomeltt w a h r i e c h N there orth Ind just taken place, and athe dividend declared was at the rate of 121 per cent. per annum. The harvest in the se.xdpeerreidenfoueaevdinraobbleta;inbiuntg Isaobnioeurlitotslle, irterior was nearly concl u d e d , an d t h e r(sa ' t was con i n d g iffi to c t a h lt e y p i r r e a v d ra l t ie n e ( n e of influenza. Coal shale had bee 1 disco ,rered in tl 4•. neighbourhood of the Preston river, and also a new pas toral district to the eastward, the were regarded as important, capabilities cf which Watersidc Department : Weighers. Gaugers. Lockers. Landing-waiters and searchers. Water Guard Department : Boatmen. - Tide-waiters. As to appointments and promotions of officers, my lords concur in the principle laid down by the commissioners, that a marked distinction of classes must be recognised and is essential to the efficiency of a department in which kinds of service essentially different are combined under one superin dence and control. Neither seniority nor respectability eau constitute any title to promotion from a class requiring one of these kinds of service to a clas s requiring another, and the admission of any such title, which might readily grow up under the notion of indulgence and liberality, would be most detrimental to the public service. But my lords approve of carrying universally into effect the principle of promotion according to real fitness and merit, irrespective not only of interest from without, but even of distinctions of class in the ' service itself. These distinctions raise a general presumption against promotion from the rank of weigher, through the rank of locker, to that of landing-waiter; but they do not consti tute, in the judgment of my lords, a sufficient objection to such promotion in individual cases where persons shall have undeniably and conspicuously shown their fitness in all essen tial respects for such promotion. According to the existing rules, the promotion of weighers is confined to the office of lockers, but they are not excluded from the office of gauger, if recommended by the Treasury, and tide-waiters are at present confined in their promotion to become tide-surveyors. They cannot become landing-waiters. This distinction has been instituted in consequence of the very different character of the duties which are performed by the two classes of officers, and of the qualifications required at the original appointment. My lords recognise, in the grounds as stated by the Commissioners of the Customs, a sufficient rea son for retaining the geasral distinction which at present exists ; but referring to the fact that a weigher must be advanced nine steps before he becomes a superintending locker of the first class, and that a tide-waiter must be advanced through seven stages before he becomes a first-class tide-suryeyor, which must not only bo a guarantee for con siderable personal merit, but also for a long experience, my lords are of opinion, that hereafter any officer who has filled the position of locker or of a first-class tide-surveyor for at least three years, and shall at the time be a superintending locker, shall be eligible to be recommended as fit for appoint- went as landing-;aiter,and that every such superintending locker or first-class tido suryeyor shall, at any time after three years' service in that capacity, be entitled to claim to be examined as to his fitness for landing-waiter, and shall, if found to be so, be reported to my lords as qualified for such appointment, and that thereafter the Treasury may appoint such officers to be landing-waiters. And, moreover, that the Commissioners of Customs shall have the privilege of recom- mending officers of this class, of unusual merit, and who shall have distinguished themselves specially by their good con duct, in the proportion of one in every five vacancies which shall occur in the landing-waiters' department, and that the same shall be so appointed as a special reward for meritorious conduct. 3. FINES AND SATISFACTIONS. In considering this subject, my lords cannot but bear in mind that the penalties imposed for defrauding the revenue, and the securities which are taken with a view to prevent evasion of the payment of the full duties established by law, are as needful for the interests of the honest and upright dealer as they are for preserving the rights of the Crown ; and my lords recognise it as one of their duties, to take every care to protect the fair dealer against being placed in a dis advantavous position in relation to his competitors in trade on account of the duties which he has paid ; and this applies equally, though in different degrees, to cases where • goods are undervalued for ad valorem duties, and to cases of direct smuggling. But while my lords feel it incumbent upon them to adhere to those objects most rigidly, they are desirous that the ordinary course of trade shall be interfered with as little as possible. These " fines," by which term they are desirous all pecu niary mulcts imposed by the board shall in future be distin guished (the term " satisfaction" being no longer applicable to the existing state of things), are connected with seizures of goods, which may be classed under two heads : 1. Nominal detentions of goods for inaccurate description, wrong deno mination, or non-compliance with the law from inadvertence or negligence. 2. Detentions for undervaluation, and seizures in case of attempted smuggling, and other cases of clear and decided fraud. It is especially in reference to the latter class which consists of attempted evasion of duties, that both the Crown and the fair trader are interested in a rigorous and vigilant execution of the law. With regard to the former class, though it is necessary for the accurate performance of business, and though laxity in enforCing the regulations would lead to facilities for fraud, yet my lords are of opinion that they may safely rely upon the general character of the officers for a strict performance of their duty without any other en couragement or inducement. With regard to the first description of cases in the second class, viz., under-valuations for ad valorem dutios, which it appears is the most fruitful source of contention and incon venience, my lords cannot regard the present state of the law as at all satisfactory. The difficulty of determining the pre cise value of the goods, the frequent attempts to enter goods below their value—sometimes by the owners to defraud the revenue, and sometimes by agents to defraud their principals —and the numerous cases in which wrong values are given (which are afterwards permitted to be amen ded, where no fraud was intended), all lead to groa t i nc onvenience and fre quent detention of goods. And the regulation b y which the Commissioners of Customs aro permitted to take the g oods on the Crown's account, by paying the owner the p rice at which they are valued, with 10 per cent. thereon, and which en titles the seizing officer to a moiety of the net profit derived from. sale by the Customs authorities, is stated to have pro duced a suspicion of undue strictness in this class of cases. My lords would observe that if, as they hope may soon be the case, the application of the principle of ad valorem duties may be materially narrowed, the inconvenience arising out of this class of cases will be greatly mitigated ; and, in that event, my lords are of opinion that they may he safely dealt with in the same manner as the first-named class; and that the officers seizing or detaining goods shall, in future, have no personal or 'direct interest in' the fines imposed in such cases, or in the profits derived from the sale of ad valorem goods ; but that all such fines and such profits shall be paid into a separate fund, and dealt with in the same way as the fines are in the Inland Revenue department, viz., distributed amongst the officers periodically. My lords are f opinion, in relation to this class of cases, that the mode proposed, accom companied by a careful discrimination of merit in the promo tions in the service, will form a much sounder stimulus to exertion than that which at present exists, and that it will be free from the suspicion at present often entertained, that officers are actuated rather by speculative considerations as to advantages which may accrue to themselves than by the interests of the Crown ; and that, consequently, much unne cessary trouble is given to merchants. But with regard to the second description of cases in class 2—seizures made on the coast or elsewhere from smugglers— my lords are of opinion that no chan g e whateverishould be made in the present system, b ut that the dan g er to which officers are exposed entitles the m to all the advantage they now have in the case of seizure ; not only as an i n d ucemen t to vigilance, but as a reward when it is successful. mode vy 4. AD VALOR EM DUTIES. At a time when it was the p olic y of this countr y to le considerable duties on articles o f im p ort generally, the of charging by value was necessary as a mitigation of that system, which would otherwise have operated with intolerable severity upon articles of inferior quality in their class. But among the many benefits attendant upon recent legislation,. not the least considerable is th at, except u p on a few articles, our rates of duty are now low, and that in consequence there is no fear of au undue pressure upon the lower qualities of articles from their being charged in the form of specific rates. My lords are, therefore, of opinion that the recommendation of the Parliamentary committee in relation to this subject should be carried into effect as far as it is possible, and that articles now introduced as " u neuumerated," and which ne cessarily must always be charged on the ad valorem principle, should be revised and considered, with a view, as far as it is practicable, to bring them under specific rates, or place them in the free list. With regard to whatever ad valorem duties may necessarily be left, my lords are of opinion that the present mode of deal ing with goods which aro seized and detained for under valuation should be treated exactly as they now are; except only as described under the head of " Fines and satisfactions," my lords are pleased to direct that the seizing officer shall have no personal or into direct interest in the sale, bu of t finethat the profit, if any, sh all be pai the general fund e. 5. SEIZURES AND STOPPAGES AND ADJUDICATIONS OF THEM. Under this head of the committee's report, my lords ob serve that the following modifications have beau already in troduced by the Commissioners of Customs in conformity therewith ; first, it has been made incumbent upon every offi cer seizing or stopping a vessel, boat,, or goods, to furnish the owner or agent with a written notice, specifying the grounds thereof, iu accordance with the following circular:— hereby give no tice, that directions have been issued to the Notice.—" The C ommissioners of her Majesty's Customs officers of the Customs in the United Kingdom, that whenever t they may sieze or stop a vessel, boat, or goods, they are to 6. LAW OF COSTS AND PENALTIES. My lords are of opinion that in matters of costs arising out of legal proceedings, the principle applicable as between sub ject and subject should be in every case, and as nearly as pos sible, applied between the Crown and the subject. Accord ing to the existing practice, the position of the subject to the Crown is more favourable than the common practice, and in others less so. My lords are pleased to direct that they shall in all cases be assimilated as nearly as possible. But my lords are of opinion that in assimilating the payment of costs in Customs cases, both with respect to seizures and in formations for penalties, the suggestions of the Commissioners of Customs in respect thereto, to the effect of requiring secu rity from the defendant for the costs, should they be awarded against him, ought not to be adopted, but that the Crown must be satisfied with its remedy in such cases in common with the subject. In reference to the complaint of the com mittee, that in the event of the Crown failing in a suit the defendant " can only bring an action against the seizing of ficer, who is alone responsible, and may not be worth pro ceeding against," my lords refer to the 126th section of the Bth and 9th Viet., cap. 87, which provides that no suit shall be commenced for the recovery of penalty or forfeiture, ex cept in the name of the Attorney-General, or in the name of some officer of the Customs or Excise, under the directions of the commissioners. My lords, therefore, can only regard the officers as agents of the commissioners, who ought, therefore, in every respect, to be placed in the relation to the defendant as if they were nominally the plaintiffs. My lords understand that in practice this is so at present, but if any alteration in the law is needful to give it legal effect, it ought to be made. And my lords are further of opinion, that any merchant or other person feeling himself aggrieved, shall have the right to bring an action against any such officer seizing or detain ing his goods in the county courts, when the amount of da mages claimed would bring the case within the jurisdiction of such court, hi place of being obliged to resort to the higher and there expensive tribunals. But my lords are of opinion that, for the reasons given by the Commissioners of Customs in favour of the provisions contained in the 114th and 115th sections of the Customs Smuggling Act, they ought to be retained, and that the law in that respect ought not to be altered except as to the re quirement of security for costs. My lords are further of opinion, in relation to the complaint that the period within which actions may be brought against officers for wrongfully seizing goods, &c., neay, without in jury to the Crown, and with greater fairness to the subject, be extended to ono month after the close of the trial against the subject, whenever that shall happen, in place of its being limited, as at present, to six months after the cause of action arises. With regard to the law of " prescription" in bring ing actions, it appears to my lords that at present the Crown is bound in ".civil" actions to the common rule ; and with regard to actions for offences against the Customs laws, the right of the Crown to bring actions is limited to three years in cases brought in any of the superior courts, and' to six months for those brought before magistrates. My lords aro of opinion that this arrangement, on the whole so favourable to the subject, should not be altered. My lords feel that it would be of great advantage to bring a system into operation which should combine publicity and impartiality with cheapness and dispatch in the settlement of revenue cases; that it would promote the interests of com merce, would tend to relieve the board from embarrassments, would give satisfaction to the public, and would improve the tone of the intercourse between the mercantile community and the revenue department. In cases, therefore, of the seizure of goods with regard to which the duties and penalties due to the Crown shall not exceed 1001., my lords are of opinion that the Crown should be bound to resort to the county courts, or to any other local courts, or to the magistrates, as my lords may hereafter direct; but that in any cases, with regard to which some great and unusual principle is involved, it shall be lawful for the Lords of the Treasury, on its being certified to them by the Commissioners of Customs that it would be desirable that such cases should be tried in a superior court, to order that such cases shall be so heard iu ono of the superior courts. My lords aro also of opinion that in all cases the defendant shall have the option of having his case tried in a superior court before a jury. My lords are further of opinion that, in cases where the duties and penalties due to the Crown shall exceed 1001., with regard to which the defendant expresses a desire to resort to the cheaper and quicker tribunal, it shall be lawful for the Treasury to authorise such a course, upon receiving from the Commissioners of Customs an application certifying that from the character of the case it would be proper to do so. 7. THE TRANSIT SYSTEM. It appears to my lords, that under this head most of the re commendations of the committee with regard to the facilities which it is desirable to grant in relation of goods passing in transit through this country, and for the removal of such goods from the place of importation to that of exportation, when different, had been adopted, even before the date of their report, by direction of my lords, so far as regards to London, Liverpool, Hull, Goole, Grimsby, and Southampton. My lords, therefore, content themselves by observing on this head that they will be prepared to extend like facilities to such other ports as, from time to time, from a change of cir cumstances shall appear practicable with reference to a safe and convenient means of transit, and to authorise the trans mission of such goods under a general bond to be given by the railway company, thus dispensing with the special bond from the owners of such goods, as at present by law. My lords, however, would not wish to be understood that they now come to any decision in respect of the plan which, as the commissioners observe, has been proposed for the re moval of goods landed at Southampton without examination, to be bonded iu London. My lords are of opinion that the advantage to be thus obtained by the importer would not be commensurate with the risk and the cost which the public revenue would incur in this and analagous cases. And if this system be objectionable by railway communication, my lords are of opinion that it would be doubly so by coasting vessels ; and that the same objection would apply even in regard to moving goods in transit by coasting vessels unexamined, as is permitted to be done by railway, owing to the greater faci lity which such a means of conveyance necessarily furnishes. With regard to the introduction of arms in transit, my lords are of opinion that the prohibition might be dispensed with, but that in every case a Treasury order shall he necessary, made upon an application which shall state the country from whence the importation is to take place, the quan tity to be imported, and the country to which they arc to be shipped. With regard to the limitation of the size of the packages in which some goods can be imported or exported, and espe, cially spirits and tobacco, my lords aro opinion that the relaxation of the law which my lords have made from time to, time in favour of the transit trade have already accomplished all the purposes which the committee contemplated as well as with regard to the facility of forwarding samples 'of tobacco. My lords will, however, generally observe under this head, that in the present state of the commerce of the world, and especially in reference to our great maritime interests, it is one of the first duties of the Government to afford every faci lity for the extension of our transit trade ; and they aro pleased to direct that that the attention of the Commissioners of Customs shall be given to this subject, in order from time to time to recommend such modifications as shall appear do sirable. My lords' attention has been drawn by the Commissioners of Customs to the present practice of giving bonds in each case, in which goods are removed from one warehouse to an other, and to the great trouble which such practice entails upon the merchant ; and my lords are pleased to direct, in accordance with such recommendation, that in cases where merchants prefer it, they shall be at liberty to give one single general bond to cover their transactions. 8. FINES ON SHIPPING. My lords aro of opinion that the views of tho committee are now sufficiently provided for by the law and by the practice of its administration as they exist. 9. BONDING OR WAREHOUSING SYSTEU. MY lords refer to the complaints made before the committee, that the original importer of goods is liable by law for all duties thereon however long they remain in bond, and al though he may have parted with them for many years, and of the consequent hardship to which he is exposed in being called upon to pay such duties in the event of the reputed owner at the moment not doing so : and the goods have either wasted or deteriorated so much in the meantime, as not to be worth the duty to which they were liable. And they suggest that the warehouse-keeper, and not the impor ter, should be liable therefore. And also to a complaint (especially from Liverpool), that the warehouses known by the name of those of " special security," as distinguished from those of " ordinary security," have an undue advantage in the fact of non-liability for duty on deficiencies, except when fraud is expected. My lords agree that the law, as it stands, is very unsatis factory in these reports ; and they are of opinion that the fol lowing changes may be adopted with great advantage of all parties : That the original importer shall be held, as at present, liable for the duty on the goods from the time they are imported ; but that on parting with the goods, he shall be at liberty to cause a re-entry of the same to bo made in the name of the new proprietor, who shall thereafter be held responsible — the liability of the original proprietor ceasing from that time, except as to any deficiency which shall then be proved to exist ; the duty upon which shall be paid at the time of such re-entry being made. And that in all cases it shall be the duty of the Customs to cause stock to be taken of all goods which shall have remained iu bond five years, and to assess and require payment of the duty ou the deficiency, if more than allowed by law, which shall then exist, and • cause the balance of stock to bo cleared or re-warehoused as on first importation. But my lords are also of opinion that in all cases, both in warehouses of " special" and of " ordinary" security, the warehouse-keeper ought, in accordance with the recommenda tion of the committee, to be held liable to the Crown for the duties upon deficiencies exceeding the quantities allowed by law. My lords are clearly of opinion that, whateve r reason 11. HOURS OF ATTENDANCE. Upon taking a careful review of this subject, my lords are of opinion that the existing plans, as described in the report of the commissioners, should not be disturbed, except, as has long been the practice, to modify the hours of attendance for different ports and for different portions of the service, as a change of circumstances may from time to time render desir able, and to make provision for special cases. y lords could not expect to establish any general increase in the hours of attendance, without adding to the present emoluments of the different officers so affected ; and they do not think that the advantage gained by the public would be commensurate with the great additional cost to the nation. Again, in considering this case, my lords cannot leave out of view the important facts : Ist. that from the situation of the docks and custom-houses in London and Liverpool, the majority of those employed in them must live at a considera ble distance from the spot, and therefore that the hours occu pied from the time they leave home till the hour they reach it, add considerably to the nominal hours of engagement ; and, 2dly, that there is a great tendency at this time to a general reduction in the hours of business, and that recently it has been adopted by London banks to the extent of one hour. If, however, it shall appear that particular services in the Cus toms out-door department in London and Liverpool, which, from the locality in which they are to be performed, offer greater facilities for officers living close to their work, or any other special circumstances which render longer hours need ful, my lords reserve to themselves the right to sanction such extension of hours, with or without an increase of pay, as the case may require. But silver - Ling to the great pains which has been taken from time to time to adapt the regulations with respect to the hours of business to the special character of the business and the circumstances of the different ports, as well as to meet the convenience of merchants in all the ports under spacial cases, my lords are pleased to direct that every care shall be taken in this Way to study the convenience and comply with the fair wishes of merchants, as altered circumstances from time to time may render necessary; and, above all, to extend ad ditional facility in cases where privato persons ara ready to defray the cost thereof. 12. SIMPLIFICATION OF ENTRIES OF FREE GOODS. My lords attach groat importance to the subject of the twelfth head of recommendations, namely, the Siinplification of the Entry of Free Goods. They wish to make known in the most distinct manner their judgment, that the proper and primary business of a revenue department, with respect to this class of goods, is the business of search only, but for which object my lords are claarly of opinion that a previous entry is absolutely necessary. At the same time they are of opinion that this business should be conducted with care, and even with strictness ; and they think the circumstance that a commodity is free from duty is by no means to be regarded as in itself any reason for relaxing the examinations necessary, in order to ascertain that it really is what it purports to be. If in any case relaxations, founded on this principle, have been allowed to creep in, they ought to be subjected anew to . _ careful consideration. But when the operation of search has been thus efficiently conducted, then, as my lords conceive, the less the concern of the department with these goods the better. All that re mains is to obtain a statistical record adequate for public pur pose. _ _ - My lords are of opinion, from a perusal of the board's ob servations on this subject, that the present state of the law and practice, taken together, is not satisfactory; but they are of opinion that the changes proposed by the committee would not afford the contemplated relief to the merchant, while they would in some cases be impracticable so far as the re venue is concerned, and in all cases of very doubtful effect. Nor do my lords believe that the mode suggested, of collect ing information for statistical purposes, would be so certain or accurate in its operati d tu as the one at present in use, while the additional labour that it would impose upon mer chants and brokers would be considerable. They are therefore pleased to direct that the continued attention of the commis sioners should be given to this subject. My lords have already given orders for a clause being in- serted in the next Custoiiibill, dispensing in future with the use of manifests. My lords are also pleased to direct that the additional facility recommended by the commissioners for the entry of free goods inwards, viz., by the establishment of a small and separate branch for the receipt and examina tions of free goods entries only, in place of their passing with all other entries, through the Long Room, shall be immedi ately put in practice. By this means free goods entries, with regard to which, as a rule, time is of much more impor tance than in respect to goods which are to be bonded, will be dispatched immediately to the various stations. But so far as regards the actual examination of such goods, my lords request that, in place of relaxing the mode of examination, the Commissioners of Customs will consider what means they can recommend with a view the more effectually to prevent the importation of free goods, and especially of such as are very bulky being made a vehicle of smuggling, as in the caso reported with regard to oil by the Baron Osy. To this point my lords direct the special attention of the commissioners. With respect to goods outwards, my lords entirely concur with the views of the Commissioners of Customs, that for the reasons given the recommendation of the committee cannot be adopted. But my lords are pleased to dis - pense with the use of " cockets," except when the shipper applies for them, as my lords are advised that in some foreign markets they are of great utility, being considered in the light of certificates of origin. 13. CODIFICATION. My lords advert to the fact, that prior to 1825 the statutes relating to the Customs amounted to no fewer than fifteen hundred ; that they were then consolidated into nine acts, viz. :—Management, Regulation, Smuggling, Navigation, Re gistry, Duties, Warehousing, British Possessions, Isle of Man : all the former ants being then repealed ; that these several acts were again consolidated in 1836 ; and that again hi 1845 the late solicitor to the Customs framed another consolidation, including the new laws and regulations which had been adopted in the meantime. Since that time many amendments, both in law and in practice, have been made, which would of themselves form a sufficient reason for a now consolidation of the present laws and practices as they exist ; but referring to the numerous important changes embraced in this present minute, which my lords are pleased to direct to be carried into effect, my lords desire that a new consolidation of the whole Customs laws shall be made, in accordance with this minute, and to combine all the now provisions of the laws passed since the last revision, and such parts of the new prac tices as, sanctioned from time to time by their lordships in structions, it is desirable to include in such act, and that the same shall be completed with all possible speed; and that a consolidation of all Government orders, •which it is thought better not to include iu such consolidated act, shall be made forthwith and published; and that all new orders and regula tions as shall in future be adopted shall be continued to be piblished from month to month, in accordance with the prac tice which has hitherto peen pursued, in order that merchants 'may have at all times an easy mode of ascertaining the board's orders and the changes in respect thereto. 14. OUTPORTS. My lords are deeply impressed with the great change which has taken place of late years in the relative importance of London and some of the other ports in the kingdom, especially Liverpool, where the magnitude of the business is now such as to entitle it to the greatest consideration, and more espe cially as, from its situation, it is obvious that its importance must more and more increase from year to year ; and my lords therefore entirely concur in the scope of the recom mendations of the committee in this respect. They are, more over, gratified to find that the Commissioners of Customs, par ticipating in these views, have already taken some important steps in order to carry into effect the recommendations of the committee so far. But my lords view this matter as so c l ose ly connected with the considera tion which they propose p to enter upon separately in relation to the general constitu tion of the Board of Customs, that they must defer their de cision thereon till then. In the meantime, my lords must y en tle in Co p mm ursu is a s n io e u e ell tehsipsrie.esscotinhmehe•narttijoovnal of otfhethceomstmepitste!,akb of Customs. My lords are , however, of o pinion that, at least so far as regards the p o rt of Liverpool , an immediate arrangement may bo made, by which, as recommended by the committee, cases not involving more than 1001. of revenue shall be uoet to the spot, but subject to the qualification t q h m at ii i fi n ea a t l i l o cases,inn whatever the amount may be, where the circumstances are of i an unusual or difficult character, reiee.fosgeumeresutnteraiemeleshtoaltlhbnec b r made atoms ; and my lords are Loudon,in structions, ue tion s a p n subject a d d dire e ti too directions as I: s o hall.: o 7, l :f . Liverpool shall, from pleasedb yfn y lords to o o direct r the thatthe a week to week, make a Commissionersreportfulluth of all cases which they wintphtraactviiceewto maintain in every place may . as enableis t p h o e ss m ib t l o e . judge shall have so decided, Ily as to t a h s i g n i k •ea t t h a a tthis uniformity exper im o of principle to other the propriety of extendino• th But so far as under this ° he e ad it is suggested. that the credit upon post entries should be extended at the discretion of the landing officers, my lords are o f opinion that thi is f. ' which on every a ccoun t should be discountenanced as mile With regard to th e subject of classify n ports, m ia g s a sy p s,m hy as possible. lords are of opinion that the altered and constantly alter ing state of the c ommerce of the country renders the regulations in respect to this subject no longer applicable, respects they operate very prejudicially. , therefore, to direct that the present mode of classif y i n g pop s shall be entirely abolished, and that be treated, in respect to its establishment of officers and thee' salaries, in a way having reference only Sill,—And So this is the reply to all your arguments Gladstoner. nlb but t as f determined e s t e e v r e m n i nyeecla years oconntthineuienciottmneottax. the M year o for This is bold legislation, certainly. No one can accuse it of timidity; but are we tamely to submit to such daring dictation ? Having submitted to it for ten long years— alias seventy years—for who, after having been deceived from year to year as to its repeal, can rely u p on it s being now repealed at the expiration of another seven years ? No one, certainly. But suppose we could rely upon its abolition at that period (which we cannot pos sibly do), are we to submit in the intermediate time to a seven years' purgatory ? I trow not. Is there no remedy ? Yes. Let your London representatives com bine, and act as they did before on the subject of the house tax ; this will alter the resolution of the Chancellor of the Exchequer if nothing else will, for further argument is useless. If you, by good argu ment and good reasoning, could convince them of the justice of the repeal o f Schedule D of the income tax, Mr. Gladstone wo u ld con trive to find some substitute. Mark if it is not the amount of the tax which . makes it so hateful. Be th a t t ax 7d. or id. the princ i ple is the same, which principle is the inquisitorial nature of the tax—its prying into the private circumstances of men and their families, compelling them to reveal those secrets which no other man, except a Government officer would dare to investigate. One of the original causes for the im position of this tax was its apparent justice. I say apparent, for in reality it is most unfair and unequal. The officers levy it by guess—at haphazard—according to a man's appearance, his mode of living, &c. ; and the name of Justice is thus desecrated by calling this a just tax. It is impossible that it can be a just tax, for no tax-gatherer can arrive at a commercial man's precise state of circumstances. But the real cause of the imposition of the income tax is, that the parties who invent and who continue to levy this tax have no knowledge or intimate acquaintance with that class of men who are to pay this tax. The members of Parliament, as well as the Lords, know nothing of the private circumstances of mercantile men. They know a few of our great merchants, who have incomes as large as most noblemen—hence they form an opinion of the great wealth of the commercial body— never dreaming of the thousands, tens of thousands, and perhaps millions, whose expenses have exceeded their income ; who, therefore, have no income, and yet will sooner pay the income tax than reveal their losses to any commissioner of income tax. This is cruel as well as 'unjust, and yet it is true—and, perhaps, there are still some members of the House of Com mons who may ratify the truth of this assertion by reference to former days. And could legislators now know and believe this statement, they would not vote in favour of the continuance of the tax ; but they are all men of property, who, at ease, know nothing of com mercial vicissitude, and who, sitting comfortably by their firesides, hear the howling of the tempest on the outside of the house, but neither know nor care who may suffer from the storm. Something of this kind must have nappeneu When the commercial men connected with America lost above five millions sterling in one year, not many years since, by the fall in produce. These are evils of which the law makers know nothing, and, of course, feel nothing ; hence their ready consent to such an im post on the commercial community. Schedule D, however, comprehends professions as well as trades, and the relief would be as great ai to mercantile men. The repeal of this Schedule would involve a serious dimi nution in the amount of the tax, no doubt ; but wave the repeal of the soap duty and the difference would be trifling. And if we must submit to the ex penditure of a penny per week to our washerwoman, we perhaps shall not be ruined by it. Really the con tinuance of the income tax for the purpose of saving one penny per week, more or less, in washing, does seem so ludicrous that one can scarcely believe Mr. Gladstone to be serious. The property tax is of course to be con tinued. No one objects to that ; and perhaps the mer cantile and manufacturing bodies contribute as much towards the payment of that tax as the landed aristo cracy, and you do not hear them make the least objec tion to the continuance of that portion of the income tax, so that it is not the evasion of all taxation which they seek. Much, however, will depend upon the view which your omnipotent fellow-editor of the Times may take of this appeal to the London members. Should he coincide in your views, and give his irresistible aid, Mr. Gladstone will probably be compelled to remodel his Budget, and instead of there inserting all the details of schedule D, leave as a substitute a mighty chasm. A NGLICUS. It may not be amiss to suggest that, should schedule D be repealed, the families who receive some relief by the non-payment of the tax would probably spend that saving in some taxable commodities, so that Government might lose very little by tho repeal. TO THE EDITOR OP THE SUN. SIR, —Allow me to offer you a few remarks upon Mr. Gladotone's Budget. No doubt he has displayed, in many parts, great knowledge and ability. I shall confine my m arks chiefly to the income and p roper t y tax — a tax r that, viewed superficially, may appear based on justice, but when tested by its application has always appeared to me the very reverse, nor do I believe it possible by any ingenuity to make it otherwise than unequal (therefore unjust) and inquisitorial. lam old enough to remember the income tax when it was 10 per cent., and I fearlessly assert, that no tax was considered by the public, includ ing the most zealous Tories, so onerous and irritating. What surprises me is, that a man who can point out its inequalities, and the insuperable difficulties to its being otherwise, can, in the same speech, have spoken of it in such laudatory terms. I refer you to the part where he eulogises Mr. Pitt, gives a quotation from a French author, and then proceeds to make the astounding and, I hesitate not to say, incorrect assertion, that if the in come tax had been submitted to sooner, there would have been no occasion for the existence of the National Debt, or lie might mean its increase after 1793. He says that for may yroi haze tb b e e ev: r lo y . o u t pr t f, a l a e l gr c i 9' six years previous to its imposition our expenses ex ceeded our income by 15,400,0001. Now, Sir, I have no statistics by me, but I think my memory will not prove treacherous, when I aver that at the end of the war, when the income tax was 10 per cent., and that was taken on a National Debt of more than 800,000,0001. e t asdn M nuu r s . mt G : l o a us d pr s t ee o nxp n d e e; l n i f a so s er; (instead of 300,000,000 1 . in 1793), besides the land and to the imposition of trade, its total annual amount never exceeded 12,0000001. that tax that our debt did increase to its present enormous B sta ut ted B , ir th l at a irm e Mr. Gladstone says that afterwards, although our revenue i • 00 it 0,0 e 0 n 0 c increased 11,000,000/. He does not tell you h amount, .i n n c a r s e i .is nu e c d h l3 a s , how much of that 13,000,0001. increase was derived from the in- come tax. I expect not half. It appears, therefore, monstrous to say that we might have avoided our debt by submitting sooner to the income tax. isT — O , Sir, de pend on it we should have spent . more. expenses increased greatly Have not our And for why ? We are stillsince its re-imposition I not follow that because at peace. I know it does should spend it, but I w al e have a good revenue we jus tify my belief that it daoppe to past experience to es encourage extravagance, If Parliament world be firm, abandon the income tax, and subject real, as well as personal, property to probate and legacy duty, the country might do well enough, and Ministers be obliged to redu ce ex p en dit ure . all, After no doubt the war was the cause of our debt. The income tax assisted us in carrying it on. I thick both were evils that might have been avoided, but the country was to blame for permitting, aye, en couraging it, and if what we call glory . tickles our na tional vanity, we ought to pay for it, and not leave the burthen on our posterity. No doubt, as a nation, we are rather pugnacious than pusillanimous, but it is well to remember that " They who in quarrels interpose, Must often wipe a bloody nose." Not that I admire courage less, but that I love justice more, than some may do. I remain, Sir, yours obediently, J. H. G. H Tunbridge, 21st Api;l, 1853. • A deputation from the Rotherhithe Commissioners of Pavements, consisting of the Rev. Edward Nick, Mr. Hackwood, Mr. Ravenhill, and Mr. R. S. Hawks (clerk), had an interview with Sir 'William Moles worth yesterday, at the office of Works and Public 'Buildings in Whitehall -place.