The Sun. — London, England, 1853-06-03 00:00:00

. more satisfactory and complete. He thought that the house and the public should have a clearer and fuller account of the expenses and receipts of the ecclesiastical commissioners, and the transactions of that board gene rally, than had heretofore been given. The Earl of POWIS said he would wait for the re turns till the next annual report, with the exception of the two laA returns, which were granted. HOUSE OF COMMONS-(YESTERDAY. INCOME TAX. On the motion for going into committee on the In come Tax Bill, The CHANCELLOR of the EXCHEQUER said, in reply to Mr. Freshfield, that as the main principles of the tax had been deliberately discussed and settled by the house, the Government was not prepared to entertain any suggestion respecting the mode in which it was to be levied on incomes from land and houses under sche dule A. The house then went into committee upon the b Mr. Bouvmuu in the chair. On clause 9, Mr. FREWEN suggested that magistrates should be ex officio commissioners of income tax, as they were com missioners of land tax and assessed taxes. The hon. member moved the insertion of words in the clause for that object. The CHANCELLOR of the EXCHEQUER doubted the expediency of the amendment. It would be an inno vation, and he doubted whether it would be an improve ment in the existing law respecting the appointment of commissioners. The amendment was negatived without a division. The clause as well as clauses 10, 11, and 12 were then agreed to. On clause 13, The CHANCELLOR of the EXCHEQUER said, on the suggestion of the hon. member for Horsham (Mr. Fitzgerald), he had drawn up a clause of a very im portant character, entitling a landlord to be repaid any sum which had been charged on rent which he had not received and had been lost to him by the bankruptcy, insolvency, or absconding of the tenant. Mr. BUTT proposed an amendment to the effect that assessments chargeable in Ireland, in every case in which the annual value amounts to 151. and upwards, shall be levied on the same persons by which the poor rates are paid, and in other cases below that sum on the landlord or lessor. Mr. FRENCH protested against a measure that would have the effect of placing Ireland on a different footing from England. He believed its object was solely to force the landlords of Ireland to drive out the small occupiers. That policy had originated with the party now in power, and had caused a great portion of the " Exodus." Fear ful, however, as that Exodus had been, it appeared not to have satisfied their anxiety to get rid of the Catholic and Celtic population. (Hear, hear.) For his own part, he had no faith in the justice of England. He had no confi dence in any English legislation unless it proceeded upon a community of interests with Ireland. (Hear, hear.) He should, therefore, move to leave out the word " Ireland," so as to make the clause a general one. (Hear, hear.) Captain MAGAN complained that these important clauses had not been delivered to the uaembers generally on the previous night, and hoped that the right hon. gen tleman would consent to the chairman's reporting progress and asking leave to sit again. The CHANCELLOR of the EXCHEQUER could not accede to such a request. He was not the printer, and was not responsible for the delivery or non-pelivery of papers. These clauses, however, were obtainable last night at the vote-office. Mr. MAGUIRE did not wish Ireland to be treated iden tically with England. Hers was a special case, and ought to be dealt with specially; besides which there was suffi cient of identity in the mere fact of the impost being ex tended to Ireland. He protested against making the occupier pay the tax in the first instance. That would be a great hardship and a great injustice; and, moreover, the occupier would not always be able to recover back from his landlord the sum he had paid on his behalf. He thought, too, that the operation of the law ought to be as similated both in cities or boroughs and in counties. Captain MAGAN suggested that the fairest plan would be to levy the tax at the end of the year upon the land ord's net receipts. Mr. E. DENISON thought the argument of Mr. French a very singular one. He demanded identity of taxation with England, and then proposed to leave out Ireland from the bill. (Hear, hear, and a laugh.) Mr. FRENCH said it might be well for the hon. gentle man to make himself perfectly aware of a subject before he spoke upon it. He had had sufficient experience, and there was no excuse for him, either for misunderstanding or misrepresenting the remarks of other gentlemen. He (Mr. French) had expressly stated that his object was to make the clause apply to the United Kingdom generally. (Hear.) Mr. F. SCULLY considered that without the clause the tax would be intolerable, and would stir up a war of classes as bad as any they had ever yet seen in Ireland. The reason why tithes had created so much odium was be cause they had been exacted from the small tenant ; and, without this provision, the case of the income tax would be precisely similar. (Hear, hear.) This opposition, let it always be remembered, was a landlord's move. (Oh.) If the tax were levied upon the tenants there were many cases in which it would never be allowed by the landlords ; and they must remember the immense number of small occu piers in Ireland. From a recent return, the number of holdings under two hundred acres was upwards of 500,000, whereas the number above that was not more than 7,000 or 8,000. (Hear, hear.) Mr. KIRK thanked the Chancellor of the Exchequer for the important alterations he had introduced—alterations by which the injustice of the measure as at first proposed had been remedied. (Hear, hear.) He should give the clause his cordial support. Mr. LUCAS was also obliged to the right hon. gentleman for the clause, but he wished to have a point explained with reference to its operation. He wished to know whether it was not intended to exempt the occupier from payment altogether in every case where he gave satisfactory information respecting the owner ? The CHANCELLOR of the EXCHEQUER answered in the affirmative as far as land was concerned. With re spect to tenements, he had not yet obtained sufficient infor mation to say at what point the occupier would be relieved from payment. Mr. MAGUIRE wished to know when the right hon. gentleman would be able to answer the question? The CHANCELLOR of the EXCHEQUER said that the point would not be fixed below that adopted for col lecting the poor rate. If that were not the point taken, it would certainly not be much higher. Mr. MAGUIRE said there were many persons whose rent was 121. or 151. a year, but to whom the payment of the tax would be a great and harassing burden. After a few words from Mr. R. M. Fox and Mr. HAMIL TON, the amendment was negatived. Mr. I. BUTT then proposed an amendment, for the pur pose of making the assessment compulsory on tenants above 151. a year. Colonel DUNNE thought, if there ought to be any exemptions, it ought to be in the towns rath er th an i n t h e country districts. The committee divided— For the amendment Against it Majority lO9 Mr. CAIRNS then moved the following proviso:—" That any immediate lessor of any tenements or hereditaments in Ireland, charged with duties under schedule A of this act, may, within twenty days after notice of such charge, by writing under the hand of himself or his agent, delivered to the officer making such charge, elect to be assessed in respect of such tenements or hereditaments by anology to the assessment under schedule D, and thereupon no fur ther proceeding shall be taken against such immediate lessor in respect of any duty charged under schedule A for such tenements or hereditaments ; but the duties shall be charged on such immediate lessor under schedule D, com puted on a sum not less than the amount actually received by such immediate lessor in respect of such tenements and hereditaments, within the year ending o n th e p rec eding fifth day of April, without making any of the deductions which by the said act of the fifth and sixth years of her Majesty, chapter thirty-five, are allowed to be made upon assessments under schedule D, but deducting any sum paid by such lessor during the year in respect of the poor rate for such tenements or hereditaments." The Chancellor of the Exchequer had stated that the landowner was to be assessed on the amount of the rest, and not on the amount actually received. The effect of the amend ment would be that a landowner would be charged on his receipts of the previous year. The Chancellor of the Ex chequer said the landowner might have an allowance if he claimed within six months of the loss ; but in Ireland rent was not payable till six months after it was due, and if the term of six months in which to make the claim were extended, the effect would be to make the land lord more rigorous in enforcing his rent, which would be a great evil. The landlord was entitled to an allowance if his tenant became a bankrupt or insolvent, or if he ab sconded. Ho did not think a tenant could legally become a bankrupt. If he became insolvent there might be a diffi culty; and with regard to his absconding, the landowners in Ireland experience the annoyance that their tenants would not abscond. These wore the grounds on which he put forward his amendment. He had no personal interest in the matter. His only wish was to exempt a Class of persons from a hardship which was not only great, but gratuitous. (Hear, hear.) The CHANCELLOR of the EXCHEQUER said that this clause had originated in the disposition felt by him, in common with many members of the house, to go as far as possible towards meeting the demands of the Irish mem bers. (Hear, hear.) He did not hesitate to say that he was surprised at many of the proposals made in the course of the present debate ; in fact, he had rather felt an appre hension that the members connected with England would complain at the large concessions made to the Irish mem bers. As to the objection to the poor-law valuation being taken as a basis of calculation, he could only say that many Irish members had requested that that valuation should be the basis of proceeding. Sir A. BROOKE said that the right hon. gentleman (the Chancellor of the Exchequer) seemed to be very proud of the concessions he had made to the Irish members. He (Sir A. Brooke) could not see that these concessions were ao very great. He complained that in every case connected with Ireland, the Irish were sacrificed to mere party pur v2,3_,. The r i g ht h on. gen tl eman h a d b een requested b y '`usn members to make this concession ; he (Sir A. Brooke) h thou g h t th ose b _ 0 knew w h o th ese members were. They were some suchgentlemen who were known as th e b r i ga d e or Mr. s t,V.?. (Laughter.) vernment .4 . 1 1 Y for one would give his vote to the Go (Hear, hear,) a „..,.leadeopendent member, upon this question. man (th e d ian xi cet errtainly thanked the right hon. gentle which ho had 0 1 ef the Exchequer) for the concession member s on th more thankful than o e ib a" if anything would make him was offered by h on orwise, it was the opposition which Mr. H. HERBERT was 0 other side. Practically ac Chancel- Irish hzerand that detareaCitead for of the Exchequer wa,; 'Mite certain that the Ch Irish as with English affs. fl i °t nted ably from the value with (Hear, hear.) Rents in Ireland n ur rn e ent upon this consider (Hear, half-yearly. They were p aic as i t paict as i n Eng in fact, it was necessary to keep open au Y fi conld be got se of receiving rents. The cost of t ara"nle ` all this e or the rr full 5 per cent. Considering the alt ere d at to y' a e of Irelai a 1 he should therefore vote with the hou, member oPposit e (Mr. Cairns.) Mr. NAPIER compla ined that in dealin g with Ireland The state of t hings in b e . hon. Members looked rather to the collateral eff ec t s of the law than its main provisions. land was exceptional, and should be dealt with accordingly ; and he (Mr. Nap.e r, 1 thought that the pr ovision p ro p os ed 'by the hon. member on h is left (Mr. Cairns) was the best a iapted to the end in view. FORTESCUE had had gre.at. he a i r i n n g . d tenant in up his mind upon this question, and h.. .1 l a c i r 1 ci no consideration between Jan= vc Ireland. Ho certainly thought the amendment of the lion. member opposite (Mr. Cairns) was adapted to the circum stances of the case, and should vote accordingly. Mr. MACARTNEY wished to know how the tax was to be levied. In many instances Irish tenants never paid any rent, and what was to be done in that case ? Was the tax to be taken off the property ? Sir D. NORREYS said that the real va7tte of property could only be judged from the rent actually received ; to tax, therefore, upon the basis of an ima inary valuation was a monstrous injustice. The committee then divided— For the amendment Against it .... 66 94-28 The clause was then agreed to. On clause 15, in answer to Mr. I. BUTT, The CHANCELLOR of the EXCHEQUER said when officers were appointed for collecting- the tax in Ireland, the officers of excise might be made available in some cases; but these were matters of detail which must necessarily be deferred. Mr. BUTT thought there would be extreme difficulty in carrying out the clause. There were no assessors of taxes in Ireland. The 18th clause provided that the assessment under schedule D should he made by the officers of inland revenue ; but that provision (lid not extend to schedule A. He thought an additional clause would be necessary on bringing up the report, or on the third reading. On the next clause, clause 16, Mr. F. FRENCH objected to power being given to sell the estates of an Irish landlord for the payment of this tax, the same remedy which was given under the poor law. So unconstitutional a power ought not to be continued without necessity. A noble lord in the other house had said that no minister would ever dare to propose such a thing in England. Mr. H. HERBERT said the landlord's estate might ac tually be sold under the poor law for the debt of another party—that of the absconding tenant. He wished to know whether power would be taken to sell the property under this bill. The CHANCELLOR of the EXCHEQUER said the sole object of the clause was to provide an easy remedy. (A loud laugh from Col. Dunne.) The gallant colonel (said the right hon. gentleman) may adopt any mode of proceed ing which he pleases in this house. I have seen quite enough of the insulting manner in which he conducts him self not to be moved by it. (Hear, hear, and no.) I must say I think the loud laugh wish which he has received my statement was insulting. (Hear, hear.) The CHAIRMAN.—I think the right hon. gentleman will see that this is an expression which he ought not to use. The CHANCELLOR of the EXCHEQUER—Oh, I will withdraw it readily ; but I must insist on being protected against such a course of proceeding. Col. DUNNE said that his laugh was not directed against the right hon. gentleman, but was in consequence of an observation made to him by an hon. member near him. (Laughter.) The CHANCELLOR of the EXCHEQUER I beg the hon. and gallant member's pardon. The right hon. gen tleman proceeded to say that it would be for the commit tee to consider the best course of proceeding. It might be that the remedies provided by the poor law were the best ; but that was a practica 1 question, and one for the committee to consider. Lord NAAS said it was difficult to find out what really were the powers given by this bill ; it referred to another act, in which a third act was cited. He would suggest that the same powers should be given as were given in the original poor law, and would move an amendment to that effect. Sir J. YOUNG said that in England the corpus of the estate could not be sold for arrears of poor rate ; in Ireland it was different, for, by a process of law, the estate itself might be reached. He did not think the amendment of the noble lord would give a sufficient remedy, as the origi nal poor law was very defective in this respect. The point might be considered before the third reading of the bill, and some words introduced to meet the noble lord's view ; for it certainly was not the intention to se ll th e estate itself. (Hear.} ) After a few words from Mr. NAPIER, Mr. M`MAHON inquired whether the Chancellor of the Exchequer had certain means of exacting the tax from every acre assessed to it, and of protecting the district from a new assessment in the event of a defalcation on the part of the collector ? Mr. GROGAN had no doubt means would be found to enforce the tax when it was levied, but he objected to the landlord being called upon to pay on what he did not receive. Colonel DUNNE thOught protection should be given against defalcations on the part of the collectors appointed by the government. Mr. WMAHON intimated that he had prepared an amendment to tarty out his view in regard to the defalca tion of collectors. The CHANCELLOR of the EXCHEQUER suggested that it should be brought up on the report. Mr. IerMAHON consented, and Lord (NAAS having withdrown his amendment, the clause was agreed to. Clauses 17 and 28 were agreed to. On clause 29, SirJ. D. NORREYS observed that this clause enabled the holders of ecclesiastical tithe rent charge to claim allowance on account of the poor rate. He wished to know whether the lay tithe rent charge would be entitled to do the same ? The CHANCELLOR of the EXCHEQUER said the clause referred to ecclesiastical bodies only. He, however, recommended the hon. gentleman to put the question at a future stage. After a few words from Mr. GROGAN, Sir J. YOUNG said that the lay holder of tithe rent charges would be in precisely the same position as the holders of ordinary rent charges. The clause was agreed to, as were the following clauses to 39. The remaining clauses were then agreed to. The CHANCELLOR of the EXCHEQUER said he had now to bring up several new clauses. The first was ono to which he had referred early in the evening, and which was in substitution of the one proposed by the hon. member for Horsham. It entitled landlords in Ireland to claim repayment of the tax paid on rent lost by the bankruptcy, insolvency, or absconding of tenants, and he had added the words "by th e l an d b e i ng left waste." (Hear.) Mr. SPOONER did not mean to oppose the clause, but merely to say that its principle was the same as the pro position he had made that landlords should not be called on to pay income tax on rent which they had never re ceived. The right hon. gentleman bad opposed that pro position, and he wished to call his attention to his having adopted the principle and ask him to extend it to all land. The CHANCELLOR of the EXCHEQUER—It was refreshing to him to be found fault with for havin g dealt more kindly with English th an w ith I r i s h landlords, for hitherto he had heard of nothing but the immunities en joyed by English over Irish landlords. This was no doubt an advantage the Irish landlords possessed over the English, who only enjoyed the right as regarded houses. Theke was, however, some inconvenience in levying the tax in the same form in Ireland as in England, and considering that the Irish landlords were made primarily liable to the tax, he thought on the whole that there was a balance of advantage. Mr. G. M. BUTT suggested that there should be some definition of the word "insolvency" so as to make it include cases of assignments to creditors and deeds of composition. The CHANCELLOR of the EXCHEQUER said he was assured by the legal adviser of the Board of Revenue that the word would bear that legal sense ; but he would look into the matter before the third reading. The clause was then agreed to and added to the bill. The CHANCELLOR of the EXCHEQUER—The next clause had been suggested by an hon. member. It amended the position of parties with regard to the assessments in schedule A, and referred to England. If on an appeal there was any dispute about the annual value of the land, the commissioners now had power to order a valuation, and this clause was for the purpose of extending that ad vantage to the parties appealing, who would be enabled to require a valuation to be made; which power they did not hitherto have. The clause was agreed to, and added to the bill. The CHANCELLOR of the EXCHEQUER—The next clause had been suggested by the noble lord the member for Northumberland, and referred to the description of relief given two years ago under the 3rd section of 13 and 14 Vict., c. 12, which allowed tenant farmers who gained their livelihood solely by husbandry to have the power of a half-yearly appeal. It was proposed to extend that relief by making it applicable to t enan t f armers w h o ga i ne d th e i r livelihood" principally" by husbandry ; but it was to be confined strictly to tenant farmers and not to persons farming their own land. The clause was agreed to, and added to the bill. The CHANCELLOR of the EXCHEQUER—The next clause had been prepared in consequence of a suggestion of the hon. member for Meath, add enabled clergymen and ministers of every denomination to deduct from their as sessable income charges incurred in the exercise of their professional duty. It did not exempt them as clergymen, but only put them on a footing of equality with other pro fessions. The clause was agreed to and added to the bill. The CHANCELLOR of the EXCHEQUER—There was one other clause— one which had been suggested by the hon. member for Newcastle—and it was intended to enlarge the power of deduction with regard to bad and doubtful debts. At present those debts only were allowed for which were proved to be bad ; and although the pro visions of the bill might have included such debts as were only partially bad, yet, by a rigid construction of the law, they had been hitherto excluded. After a few words from Mr. GROGAN, expressing a wish that the clause had been extended to Schedule A, The clause was agreed to and added to the bill. Mr. M`l'ylAHON moved a clause in order to draw the attention of the Chancellor of the Exchequer to the pro priety of exempting a certain portion of a person's house hold furniture and wearing apparel from seizure. , The CHANCELLOR of the EXCHEQUER said it would be impossible to introduce the clause proposed into the bill. The question to be considered was whether the claim of the state was a primary or a secondary one. The doctrine of the law was that the claims of the crown were paramount ; and indeed, the existence of law and order, which could only be maintained by means of the public revenuos, might almost be reckoned amongst a man's im plements of trade. The proposal of the hon. gentleman, however, would place those claims in a position of in feriority as compared with those of the landlord. The clause was then withdrawn. Mr. I. BUTT brought up a new clause. By the present law, if there were any defalcation it must be made good by a reassessment of the district. That provision was just, inasmuch as the collector was in the hands of the local authorities ; but in Ireland the fact was the reverse, and to apply the same enactment would be manifestly unjust. The object of the clause, therefore, was to pre vent its application to the sister country. The clause was agreed to and added to the bill. Mr. I. BUTT then proposed a second new clause, the object of which was to allow the Irish landlords to deduct the amount they paid for poor rates from the income to be assessed. There was this difference in the cases of the two countries : in England the rates were paid entirely by the tenant, but in Ireland the landlord was compelled by law to pay at least one-half of the rate. Thus, if a man had a farm in England worth 100/, net, on which the rates were 101., the tenant would only give the landlord 1001. and pay the rates himself. In Ireland he would give 1051., so that in the latter case the landlord would have to pay income tax on 51. more th an i n E ng l an d upon a property of ex actly the same value. Besides, there was an enactment by which an English landlord, if ho agreed to pay any portio n of the tenant's . rates, .or, , in other words, if he voluntarily placed himself in the position in which an eg '1 :• ti ll :e l . :m il' : to placed by law, he was allowed to make t h n e gn CHANCELLOR, the EXCHEQUER desired the -poxtpone the clause till the third read frhom alread n not . accept it, because tT t lf e h r h o e eln high, r poor -rate them ▪ iigvat might, n et h r b P e h cases t a u s io. ; et th a t et o tda f hp.e t p h ve e (aty a lue s s na s at e rdi : o s hn m per e wao n rva st.e), TITLE SUN, LONDON, FRIDAY EVENING,• J tINI 3, 1 853. that his rent was under the valuation. Some provision might be necessary to meet that case. (Hear, hear.) The clause was postponed accordingly. Mr. I. BUTT moved a third clause, the necessity for which he admitted had been in great measure removed by alterations already niade. Its object was to provide, that wherever the special commissioners adopted the option of assessing the tenant, the latter should only be assessed to the amount which he would himself be entitled to deduct from his landlord. The CHANCELLOR of the EXCHEQUER objected to the proposed enactment. It would afford only an insignifi cant amount of relief, at the expense of a great deal of in convenience and expense. 31r. BUTT would not divide the committee, and with drew the clause. Sir D. NORREYS gave notice that on tho third reading he should call attention to the wording of the 13th and 31st clauses, with a view to render their language more in telligible. In s- answer to a question from Mr. SPOONER, The CHANCELLOR of the EXCHEQUER said that the power of distress was indispensible in the case of small holdings, but, the rents being paid at short dates, the tenant could reimburse himself. The preamble was then agreed to, and house resumed CUSTOM, &c., ACTS. The house went into committee on this bill. Mr. I. BUTT presented a petition from the cork-cutters of Dublin against portions of the bill. Mr. MITCHELL had a question to ask, the answer to which 'nigh save some trouble. He had given notice of a motion to reduce the duty on foreign raisins to 10s. the cwt., according to the Chancellor of the Exchequer's original proposal. Perhaps the right hon. gentleman would now tell whether he intended to accede to that re duction. The CHANCELLOR of the EXCHEQUER said that when government first published the resolution, he was under the impression that raisins would be of great use in mitigating tie scarcity of currants, and on that ground the resolution was proposed. But after that period the hon. member gave notice to reduce the duty on currants, a pro posal to which he (the Chancellor of the Exchequer) could not accede. He should have been delighted to do so had there been the slightest chance of benefit to the consumer, or recovery to the revenue, but the accounts of the supply were such as to put these results entirely out of the ques tion. There was a sort of currant famine, so that the loss on reduction would have been sheer loss without any com pensation. Menacing accounts of the raisin crop had also arrived, of frosts and flights of locusts, but better news had come since, and it appeared that the frost, instead of destroying the raisins, destroyed the locusts. (A laugh.) Besides that, he understood that there was an immense stock of low quality raisins in bond in this country, which would be available for consumption at a low duty. For these reasons he had determined to accede to the motion of the hon. member for Bridport. (Cheers.) The resolutions remitting the duty on foreign cables and cordage being put, Mr. MITCHELL said he did not intend to oppose this resolution, but trusted it would be followed next year by the remission of the duty on wood. Lord J. MANNERS said that this duty protected a branch of domestic manufacture, and its repeal was not called for by any interest. He should, therefore, oppose the remission. The CHANCELLOR of the EXCHEQUER said that the duty, although light, involved heavy customs regula tions, the operation of which prevented freedom of trade. When goods were entirely free, there was nothing neces 7 sary but a search to ascertain that they were really what they were described to be, but when a duty was paid there were various stages expensive to the revenue and obstruc tive to the traffic. The remission of these small duties had prevented that increase of expense in collection which might have been expected from the vast increase in our commerce. Mr. NEWDEGATE considered it a great waste of revenue to take off duties on articles when the duties were not oppressive. Lord J. MANNERS said when they remitted an excise duty, they were enabled to dispense with the services of the collectors, and thus to save the cost of collection, whereas when they repealed Customs duties they could not dispense with the services of Custom House officers, and consequently could not effect a saving in the cost of col lection. With a view of testing the opinion of the com. mittee he should take a division. The committee then divided — For the proposal Against it 68 194 Majority for the Government 126 On the article "pictures," on which it was proposed to remit the duty. Lord J. MANNERS said he thought the remission would be absurd, and that maritime constituencies would have great reason to complain if this duty were taken off and the tax on marine insurance retained. As the only effect would be to diminish the revenue of the country, he should take a division the question. The CHANCELLOR of the EXCHEQUER could not but express his surprise and regret at this opposition. (Hear, hear.) The greatest danger of the present age was, perhaps, utilitarianism, and parliament was expending large sums of money with the view of cultivating the taste of the people. (" Oh, oh," from the opposition.) He was surprised to find that remark received with jeers. (Hear, hear.) The question was not simply whether they should part with two or three thousand pounds a year, but whe ther it was desirable to make the people familiar with the works of the great masters in art. It was because he be lieved the culture of the eye to be valuable to a nation that he proposed this remission. Statues were already exempt from duty, and be should have thought that the noble lord, who had set himself manfully against the utili tarianism of the age, would have been the last man to oppose the placing of pictures on the same level. (Hear, bear.) He was convinced that there never was a propo sition more in unison with the House of Commons. Mr. NEWDEGATE thought the remission far more likely to benefit the epicure than the labouring man. It was the last glimmer of an ignis fatuus. Lord J. MANNERS said after the eloquent appeal of the right hon. gentleman hon. members might be surprised to learn that the great inducement which he offered to the people of this country to study the works of the great masters was the removal of a duty of ls. 6d. on a Cor reggio, or a Titian, and of an additional duty of 8-10ths of a penny per foot. (Laughter.) When ten or eleven thou sand pounds had been recently offered for a picture for the National Gallery, he woulc leave the committee to judge what effect this remission was likely to have on the taste of the people. (Hear, hear.) The committee then divided. For the item Against it . On the article of raw apples, Sir W. JOLLIFFE advocated an equalisation of the duties on all foreign fruits. The CHANCELLOR of the EXCHEQUER said that it would be a very good thing if all these fruits were entirely free, but there were certain necessities in regard to raising revenue. The principle upon which a variable duty had been imposed was this—upon the more perish able fruits the smaller duties were placed. Mr. VANSITTART moved that the Chairman report progress. After a few words from Sir W. JOLLIFEE, The CHAIRMAN . put the question, which was nega tived without a division. Mr. TOLLEMACHE protested against the alterations proposed to be made in the duty upon cheese. He moved that butter and cheese be excluded from the list of articles to be dealt with. Mr. A. PELLATT thought that the present duty upon butter and cheese would bear alteration better than that upon any other article in the list. Mr. GEORGE observed that since the introduction of free trade, the farmers of Ireland had turned their atten tion to pasture, and he could not therefore but look upon it as unfoi Lunate than the present time had been selected for reducing the duty on butter by one half. (Hear.) In reply to Mr. SPOONER, The CHANCELLOR of the EXCHEQUER said that when Sir Robert Peel fixed the duty on butter at its pre sent amount, he apprehended he did so with the intention of its being unfixed at a proper time. (Hear, and laughter.) Mr. SPOONER said that the result of their legislation would be to destroy the whole productive power of the country. The Marquis of GRANBY hoped that the right hon. gentleman, like Sir Robert Peel, was only unsettling the present duties in order to reimpose them again. He could tell the right hon. gentleman that the people of this coun try would not endure to have the revenue raised by excise duties whilst luxuries where admitted free of duty from foreign countries. (Hear.) After a few words from Sir W. VERNER, Sir W. JOLLIFFE said that this measure would affect injuriously the people of Ireland, and he thought it very ungracious that this reduction should be proposed at the present moment. Sir A. BROOKE protested against the proposition on the part of his constituents. He suggested that the duty should be 7s. 6d. instead ss. Mr. TOLLEMACHE said that he would take the divi sion on the omission of butter. The committee divided : For the amendment. Against it 49 141-92 On our re-admission to the gallery, Sir A. BROOKE was protesting against proceeding further with the resolutions that night, and said he should move that the Chairman do report progress. After a conversation the resolution relating to butter was agreed to. On tho resolution for reducing the duty on cheese from 4s. to 2s. 6d. Mr. COLVILLE moved to omit the resolution. The committee divided— For the amendment 4O Against it 135-95 Another motion for reporting progress having been made, The CHANCELLOR of the EXCHEQUER stated that he should not object to postpone any resolution if hon. members wished it ; but he wished the committee to go through those resoulutions that were not opposed. After a conversation, The committee divided on the motion for reporting pro gress : Ayes Noes 125-114 The committee then went through several of the other unopposed items in the tariff, and confirmed the proposed duties. On the article of some preparation of cotton, Mr. HINDLEY obj ec t e d t o an y pro t ec ti ve huty on any article of cotton. The CHANCELLOR of the EXCHEQUER said there was no protective duty as far as the manufacturers were concerned ; the duty was on a half made-up article, which was used by a certain class of artisans, and it was intended for their benefit. After some conversation the consideration of that article was postponed. Mr. MITCHELL thought that the officers of the cus toms ought to be relieved from the necessity of judging of the value of watches. A duty upon all watches of ss. each would be a better plan than the present. In reply to a question from Mr. NEWDEGATE, The CHANCELLOR of the EXCHEQUER said that no objection had been made to the - proposed duties on watches by the trade. After same further conversation it ama agreed that the consideration of watches should be poal;poned. The list of articles having been gone through, The CHAIRMAN reported progress, al id received leave to sit again. BANKRUPTCY (SCOTLAND) BILL. Upon the motion of the LORD ADVOCATE this bill was read a second time. WHITTLEBURY FOREST BILL. This bill passed through committee. HACKNEY CARRIAGES ( METROPOLIS) BILL. The bill was then read a thirO L time and passed. The house adjourned at a quiater to three o'clock. )144.4 t cglo • , st 4ai btti SUN OFFICE, Seven o' Clock. NEWTON RACES. (THIS DAY.) (BY ELECTRIC TELEGRAPH). SCURRY STAKES. Belltinker Maid of Golborne Twelve ran. IMPERIA L PA RLIAM ENT HOUSE OF LORDS --(THIS EVENING.) The LORD CHANCELLOR took. his seat on the woolsack at five o'clock. THE RIVER PARANA AND THE PARA GUAYAN GOVERNMENT. The Earl of MALMESBURY asked the noble earl at the head of the Foreign-office whether he had any objection to state the nature of the treaty concluded by Sir C. Hotham with General Lopez and the Paraguayan Government with respect• to the opening of the river Parana ? The Earl of CLARENDON said that the treaty provided for the opening of the river up to a certain point, which, however, would be extended when certain difficulties had been settled between the Governments of Paraguay and Brazil. It provided for the security of life and property, for the free exercise of religion and for mercantile pursuits, and was, in almost all respects, in conformity with the treaty given to Sir C. Hotham by the noble earl (Malmesbury) opposite. After a few words from Lord COLCHESTER, the sub jedt dropped. COUNTY COURT FEES. Lord BROUGHAM presented a petition from a com mission agent of the city of London, complaining of the fees levied by th e county courts. The noble lord said that he wished to correct a mistake which had been en tertained out of doors, that the petitions which he had from time to time presented on this subject were directed against the judges and officers of the county courts, than which nothing could be further from his mind. The noble and learned lord entered at some length into the details of the benefits conferred by the county courts system, and expressed his fear of an alteration which he heard was about to be made in the present system, the effect of which, he apprehended, would be to repeal the optional clause, which offered so great advantages to the public at large. After a few words from the LORD CHANCELLOR and Lord ST. LEONARDS, the subject dropped. SUCCESSION TO THE DANISH CROWN. Lord BEAUMONT rose to move fora copy of the Bth of May relating to the succession to the Crown of Denmark, and to inquire if the Government bad any objection to the production of the papers relating to the same ? [LEFT SPEARING.] HOUSE OF COMMONS—(THIS EVENING.) The SPEAKER took the chair at four o'clock. PRIVATE BUSINESS. The consideration of Lords' amendments to the Black burn Gas Bill were considered and agreed to. The following bills were read a third time :—Alston Roads, East Grinstead Railway, Lands Improvement Company (No. 2), Nash's Estate, New River Company, Victoria (London) Docks. The reports upon the following bills were considered and agreed to, and ordered to be read a third time : East Kent Railway, Glasgow and South Western Rail way (No. 2), Wildmore Fen and East and West Fens Highways, East London Waterworks, London and Finsbury Improvements and Railway, &c. PETITIONS. • Mr. FREWEN presented a petition from Camber well, praying for the application of the revenues of the church in that district to the spiritual wants of the in habitants. Mr. K. SEYMER presented a petition from Gilling ham, in favour of ocean penny postage. Lord D. STUART presented a petition from West Hackney, against the watching of foreign refugees by the police. Mr. SCHOLEFIELD presented a petition from a public meeting at Birmingham in favour of the govern ment of India being administered by a home adminis tration appointed by the Crown and directly responsible to Parliament. Mr. COBDEN presented a petition from the West Riding of Yorkshire against the sale of all intoxicating liquors on a Sunday. Lord VILLIERS presented a petition in favour of the Crystal Palace being opened on Sundays. (Hear.) Mr. HUME gave notice that on an early day he would move for the appointment of a Select Committee to inquire into the treaties and engagements subsi s ti ng between Great B r it a i n, S pa i n, and Portugal, respecting the slaw% trade, and the sums paid by this country for their acquiescence, and to inquire how far the conditions of these treaties had been fulfilled. NEW GOVERNMENT STOCK. Mr. DISRAELI gave notice that on Monday next, he would move for a return of the number of the holders of stock who had consented to receive the New Govern ment Stock, instead of being paid in money ; also five other returns on the same subject. The right hon. gen tleman said he proposed to take the earliest opportunity of calling the attention of the house to the present state of our finances. The CHANCELLOR of the EXCHEQUER observed that the period allowed for changing South Sea stock had not yet expired. THE MEDICAL PROFESSION—COLLEGE OF SURGEONS, &c. In reply to Lord D. STUART, Lord PALMERSTON said the condition of the medical profession in this country was one which re quired arrangement. It was a perfect labyrinth --a per fect chaos. There were no less than twenty-three dif ferent sources from which licenses to practise were obtained. At the same time the subject was very com plicated, and he could not hope to bring in a bill on the subject this year. With regard to the charter of the College of Surgeons, he hoped to be able to bring in a bill in the course of the present session, incorporating any new charter which they might obtain. With respect to the Pharmaceutical society he had received a new code of bye-laws for his approval, and it was now under bis consideration. There were parties who objected to that code, and they had sent him in their opinions. It would be his duty to ascertain from personal authority whether there was any good foundation for the alteration of the rules. HOLYHEAD HARBOUR. Mr. THORNELY asked the Secretary to the Trea sury whether it was still the opinion of the Government Engineer employed upon the harbour of refuge of Holy head, that the construction of that harbour would be completed within the original estimate of 628,0631., of which 173,0631. remains uncalled for ; and if the esti mate be exceeded, what would be the amount of the excess. Mr. WILSON said there were some new additional works which would require an additional outlay of 200,0001., but tho eminent engineer who had prepared the original estimate was not responsible for that in crease. TREASURY MINUTE RESPECTING CHICORY. Mr. HASTIE asked the Secretary of the Treasury whether there was any foundation for the report that it was the intention of her Majesty's Government to make an alteration in the last regulation, issued on 13th May, respecting the sale of chicory and coffee ; and whether it was intended to postpone the operation of the law as declared by the said minute, and thus to allow the sale of a mixture of chicory and coffee with labels printed in conformity to the general order dated 28th February last. Mr. WILSON said it was not intended by the Go vernment to make any alteration in the last minute of the Treasury respecting the sale of coffee and chicory, CONDUCT OF A SENTRY. Col. DUNNE called the attention of the Secretary at War to the case of a sentry who had been stationed on a road at Portsmouth to prevent anything passing, and who had been fined 40s. by the magistrates for striking a carter who had insisted on passing, and who had given the first provocation by aiming a blow at the soldier. He wished to know whether the authorities at the War -office were prepared to defend the order of the magistrates, as it appeared that the soldier bad only acted in, accordance with his instructions? Mr. S. HERBERT said the case had come to his knowledge. The testimony was very conflicting as to whether the carter struck the soldier before or after he gave him a blow on the head. Up to that point, however, the sentry had acted in strict per formance of his duty. Though he was very unwilling to interfere with the decisions of a competent tribunal, he was satisfied that the' man was not to blame, and that the magistrates had acted erroneously. Under those circumstances the fine would be paid for the sentry. IRISH POOR-LAW. Sir J. FITZGERALD wished to ask the Secretary to the Treasury, whether her Maj4sty's Government have taken into consideration the matter of certain petitions from Poor-law Unions in Ireland recently presented to the house, and seeking to have the medical officers for poor relief in Ireland placed on the same footing as in England, as to the provision made for payment of part of their salaries out of the public revenue ; and also, whether it is the intention of Government to comply with the prayer of such petitions, and to make any fur provision h e f p or ay t m b e e n t re o l f i eafnoyf portion n-laowf the Unions in Ithe relrand educa tionalfrom or other establishment expenses with which they are at present charged. ' Mr. WILSON said the memorials in question bad not been presented to the Treasury, and therefore they had not been considered. SUCCESSIONS BILL. In reply to Mr. DISRAELI, Lord J. RUSSELL said he would fix the second reading of the Successions Bill for Monday. EDUCATION BILL. In reply to Lord J. MANNERS, Lord J. RUSSELL said he could appoint no day for the second reading of this bill, but he hoped to be able to move the second reading of the Charitable Trusts Bill first. ADVERTISEMENT DUTY. In reply to Sir J. V. SHELLEY, The CHANCELLOR of the EXCHEQUER said he could not takc the question of the advertisement duty until after the more vital parts of the budget had been disposed of. MILITIA ESTIMATES. In reply to - Mr. M. GIBSON, Mr. FITZROY said he could not state when the militia estimates would be brought forward. Mr. T. M. GIBSON said perhaps the Secretary-at- War would answer the question ? The SECRETARY-AT-WAR said he could not do so now. BETTING OFFICES, In reply to Mr. A. PELLATT, Lord PALMERSTON said, however anxious the Government were to put down betting offices, there were great difficult i es in the way of accomplishing that object, but nevertheless a measure for the purpose was now under the consideration of the Home-office. INCOME TAX BILL. This bill, as amended, was considered, and ordered to be read a third time on Monday. CUSTOMS ACTS. The report upon the Customs Acts Bill was brough up and agreed to. AFFAIRS OF INDIA. Sir C. WOOD then rose, pursuant to notice, to move for leave to bring in a bill to provide for the government of India, and, considering the importance of the subject, he claimed a more than usual share of the indulgence of the house. It had once fallen to his lot to bring under the attention of the house the state of the navy—next, the state of Ireland—afterwards, the state of our West India colonies—and, finally, the state of the finances of the country ; but perhaps none of these were of greater importance than the question he had now to open. It embraced the interests of more than a hundred and fifty millions of people, and he was, therefore, satisfied that no party feeling would be allowed to enter into the consideration of this momentous subject. (Hear, hear.) It had been pressed upon the Government to postpone this question until next year, and before he entered into the general subject, he would take leave to address him self to this point of delay. The house was no doubt aware that the existing act, under which India was at present governed, expired on the 30th of April next year, and he apprehended if they were to delay the ques tion till then, they would have to pass a temporary con tinuation act. (Hear.) Now, considering the amount of business that had been chalked out for next session, how was it possible that there would be a better oppor tunity for disposing of the question next year than the house possessed at the present moment ? It was said, indeed, that a committee was now sitting upon the sub ject, and they ought to wait until the result of that in quiry was known before they proceeded to legislation ; but he could not admit the force of this reasoning. The house would be in possession of all that the committee could know long before the bill he was about to propose could possibly be got through the house ; and, therefore, considering that it would be highly detrimental to the interests of India to keep the question in a state of suspense, he could not accede to the appeals that were made to him for jlelay. (Hear, hear.) Well, then, the bill which he rfow sought per mission to introduce would be simple in its details, small in compass, and confined to one single point, viz., the government of India at home and in India. It was their bounden duty to give to India as speedily as pos sible the best form of government which the wisdom of Parliament could devise ; and, acting upon this belief, the Government were prepared to lay before the house a plan which might be susceptible of alteration and improvement—(hear, hear)—but which in his humble opinion, and the opinion of the Govern ment, would admit of no delay. Whatever they did for the government of India they ought to do at once. Upon this point the best authorities were unanimous, and since it was as much for the interest of the United Kingdom as of India, that their legislation should be con cluded at once, he hoped the house would lend a deaf ear to all future appeals for delay. (Hear, hear.) (LEFT SPEAKING.) THE LONDON GAZETTE. (THIS EVENING.) WHITEHALL, JUNE 1. The Queen has been pleased to appoint the Right Hon ourable Thomas Berry Cusack Smith, Master of the Rolls of the High Court of Chancery in Ireland ; Sir Cresswell Cresswell, Knight, one of the Justices of the Court of Common Pleas in England ; John Marshall, Esquire, one of the Senators of the College of Justice in Scotland ; George William Wilshere Bramwell, Esquire, one of her Majesty's Counsel ; James Anderson, Esquire, one of her Majesty's Counsel; Kirkman Daniel Hodgson, Esquire; Thomas Bazley, Esquire ; and Robert Slater, Esquire, to be her Majesty's Commissioners for inquiring into the expediency of assimilating the Mercantile Laws of the United King dom. WHITEHALL, JUNE 2. The Queen has been pleased to present the Reverend William Shaw, M.A. (now Second Minister), to be First Minister of the united churches and parishes of Ayr and Alloway, in the presbytery and shire of Ayr, vacant by the death of Doctor James Auld. FOREIGN-OFFICE, JUNE 2. The Queen has been pleased to approve of Don Antonio Estefani di Castro fis Consul at Gibraltar, Don Antonio di Llano as Consul at Trinidad, and Don Giovanni del Can tillo e Jovellano as Consul at Jamaica, for his Royal High ness the Duke of Parma. CROWN OFFICE, JUNE I. MEMBER RETURNED TO SERVE IN THIS PRESENT PARLIA. RENT. Borough of Clitheroo—John Thomas Welshman Aspinall, of Standen-hall, in the county palatine of Lancaster, Esq., in the room of Matthew Wilson, Esq., whose election for the said borough has been declared void. WAR-OFFICE, JUNE 3. 2d Regiment of Dragoon Guards — Major-General the Honourable Henry F. Compton Cavendish to be Colonel, vice General Sir Thomas Gage Moutresor, K.C., deceased, June 2. WAR-OFFICE, JUNE 3. Ist Regiment of Dragoon Guards—Captain George Briggs to be Major, by purchase, vice Peach Pea c h, w h o retires ; Lieuten an t George John Bridge to be Captain, by purchase, vice Briggs ; Cornet Evelyn Harpur Crewe to be Lieutenant, by purchase, vice Bridge, June 3. sth Dragoon Guards Assistant Surgeon O'Connor D'Arcey, M.D., from the 3d Light Dragoons , to be Assis tant Surgeon, vice Wy a tt, appointed to the Coldstream Guards, June 3. 11th Light Dragoonr—Surgeon John Burton St. Croix Crosse, from the 31st Foot, to be Surgeon, via Mure, ap pointed to the 15th Li g ht D ragoons, June 3. 15th Light Dragoons—Surgeon John Mure, M.D., from the 11th Light Dragoons, to be . Surgeon, vice Marshall, appointed to the 31st Foot, June 3. • let Regiment of Foot—Ensign Rupert George Brady to be Lieutenant, by purchase, vice H. F. Jones, who retires, June 3. sth Foot—First Lieutenant John Swaine Hogge, to be Captain, without purchase, vice Brevet-Major Wm. New house, who retires upon full pay • Second Lieutenant Legh Richmo n d P arry, to be First' Lieutenant, without purchase, vice Hove ; Gentleman Cadet Frederick James Mylins, from the "loyal Military College, to be Second Lieutenant, without purchase, vice Parry, June 3. 15th Foot—Ensign Charles Jeffereys Watson Allen, to be Lieutenant, by purchase, vice Turner, promoted ; Lieu tenant John Walmsley, to be Adjutant, vice Turner, pro moted, June 3. 31st Foot—Surgeon John Marshall, from 15th Light Dragoons, to be Surgeon, vice Crosse, appointed to 11th Light Dragoons, Jure 3. 311 Foot—Ensign John Thornton Rogers, from 81st Foot, to be Ensi g n, vice D av i es, w h o retires June 3. 42nd Foot — Gentleman C a d e t Herbert Henry Moseley, from Royal Military College, to be Ensign, without pur chase, vice Ward, promoted, June 3. 52d Foot—Lieutenant -Colonel Robert George Hughes, from 80th Foot, to be Lieutenant-Colonel, vice Cecil William Forester, who retires upon half-pay, 80th Foot ; Lieutenant Francis William Fellows, from 96th Foot, to bo Paymaster, vice Francis Dickson, who retires upon half-pay, Juno 3. 53M - Foot—Captain William Bagenall, from Ceylon Rifle Regiment, to be C a pt a i n, v i ce Hunt, who exchanges, June 3. 56th Foot—Ensign John Martley to be Lieutenant, by purchase, vice Goddon, who retires, June 3. 63rd Foot—Major the Honourable Robert Alexander George Dalzell, from 81st Foot, to be Major, vice Allan, who exchanges, June 3. 67th Foot—Ensign Charles William Pearson to be Lieu tenant, by purchase, vice Webber, who retires, June 3. 69th Foot—Lieutenant George Ernest Bulger, from half pay, Royal Canadian Rifle Regiment, to be Lieutenant, vice William Tracey, who exchanges, June 3. 73rd Foot—Assistant-Surgeon Charles Walter Poulton, from the Staff, to be Assistant-Surgeon, vice Young, de ceased, June 3. • 81st Foot—Major A. T. Allan, from 63rd Foot, to be Major, vice the Honourable R. A. G. Dalzell, who ex changes, June 3; Ensign John Trent to be Lieutenant, by _purchase, vice Currie, who retires, June 3. 90th Foot—Ensign Henry Flower Every to be Lieu tenant, by purchase, vice Thursby, who retires, June 3. 3rd West Indi a R eg i ment—John David Blythe, Esq., formerly Captain in 89th Foot, to be Paymaster, vice Hills, who was permitted to retire from the Army on. 25th February last, as a Lieutenant of the Ist West India Regiment, June 3. Ceylon Rifle Regiment—Captain Robert Hunt, from 53d foot, to be Captain, vice Bagenall, who , exchanges, June 3. BREVET.--Major Walter Douglas Phillipps Patton, of 74th Foot, to be Lieutenant-Colonel in the Army, May 28. STAFF.—John Mackenzie Kennedy, Esq., Paymaster of the 18th Foot, to be Paymaster of a Recruiting District, vice Hood, deceased, June 1. HOSPITAL STAFF.—John Matthew Biddle, Gent., to be Assistant-Surgeon to the Forces, vice Poulton, appointed to the 73d foot, June 3. MEMORANDUM.—The name of the Captain on retired full-pay of the 58th Foot, is Adam von Beverhoudt. The following gentlemen, who were dismissed from the service by the sentence of a general court martial in August, 1851, have been reinstated in their former rank in the army, and placed upon half-pay, without the ad msssion of any claim to back pay, viz. :—John Henry Edward de Robeck, Esq., late Captain 4th Foot ; Henry Batson Ramsbottom, Gent., late Lieutenant 4th Foot George Frederick Coryton, Gent., late Lieutenant 4tli Foot, June 3. ADMIRALTY, MAY 28. The following promotions have this day taken place, consequent on the death, o n th e 2 7th instant, of Vice-Ad miral of the Red Sir Francis Mason, . K.C.B. Vice-Ad miral of the White John Ayscough to be Vice-Admiral of the Red ; Vice-Admiral of the Blue Sir Edward Tucker, K.C.8., to be Vice-Admiral of the White; Rear -Admiral of the Red Sir Charles Napier, K.C.B, to be Vice-Admi ral of the Blue ; Rear-Ad m i ral of the 'White Sir Joshua Ricketts Rowley, Bart., to be R,ear-Admiral of the Red; Rear-Admiral of the Blue Sir John Hill, Kt., to bo Rear- Admiral of the White; Captain James Ryder Burton, K.H., to be Rear-Admiral on the Reserved Half Pay List ; Captain William Fanshawe Martin to be Rear-Admiral of the Blue ; Retired Captain, William Henry Smyth and Richard Saumarez to be retired Rear-Admirals, on the erms proposed in the London Gazette of Ist September, 1840, without increase of pay. COMMISSION SIGNED BY HER MAJESTY. sth or Royal Elthorne Regiment of Middlesex Militia — Richard Port, Gent., to be Adjutant, May 17. COMMISSIONS SIGNED BY LORD-LIEUTENANTS. 2d or Edmonton Royal Rifle Reg,iment a Middlesex Mi litia—Algernon Edward West, Gent., to be First-Lieute. nant, April 18 ; Jervoiso Smith, Gent., to be First-Lieu• tenant, May 28. 3d Beginient of the Duke of Lancaster's. Own Militia— Thomas Arthur Brandt, Gent., to be Surgeon, June 1. Artillery Corps of the Royal Lancashire Militia—James Chambers Ferguson, A.M.M.8., to be Surgeon • John Encas Deans Campbell, G en t., t o b e Second - Lieutenant, May 31. _ • The Queen's Own Worcestershire Regiment of Yeomanry . Cavalry—Lieutenant William Francis Taylor to be Cap tain, vice Taylor, deceased ; Ferdinando Dudley Lea Smith, Gent., to be Lieutenant, vice Taylor, promoted, May 24. (This article is substituted for that which appeared in the Gazette of the 10th May.) Royal South Gloucester Light Infantry of Militia— Robert Heane, Gent., to be Ensign, vice Bathurst, pro- Ingted,May 6. Cambridgeshire Militia—Frederick William John Dug more, Esq., to be Lieutenant, May 31. Royal Wilts Militia—Thomas James Hervey Bathurst, Esq., to be Captain, May 24. (This article is substituted for that which appeared in the Gazette of the 13th of May.) Merionethshire Militia—William Price Jones, Gent., to be First-Lieutenant in the Royal Rifle Corps, May 24. 186 46-140 BANKRUPTS. Charles Parkinson James Lain;, merchant, London, to sumnder, June 9at half-past eleven, and July 7at one, at the Court of Bankruptcy. Johnson, official assignee, Basinghall-street ; Laurance, Flews, and Boyer, Old Jewry-chambers. William Long, licensed victualler, Philip-street, Back Church-lane, St. George's-in-the-East, June 11, at one, and July 23, at twelve, at the Court of Bankruptcy. Pennell, official assignee, Guildhall-chambers, Basinghall-street ; Braddon, Gray's-inn-place, Gray's-inn. John Johnson, East India merchant, Great Winchester street, June 13, and July 13, at twelve, at the Court of Bankruptcy. Stansfield, official assignee, Basinghall street ; Druce, Billiter-square. George Handson Julian, coal dealer, Exeter, June 14, at eleven, and July 7, at one, at the Exeter District Court. Hirtzel, official assignee, Exeter ; Hooper, Exeter. Edward Ridley, tailor, Liverpool, June 21 and July 11, at eleven, at the Liverpool District Court. Morgan, offi cial assignee, Liverpool ; Evans and Son, Liverpool. Henry Warland, builder, Commercial-place, City-road, June 11, at twelve,] an d J u l y a t half-past twelve, at the Court of Bankruptcy. Nicholson, official assignee, Basinghall-street ; Cox and Taylor, Pinner's-hall, Old Broad-street. Allan Stewart Hay, shipowner, Old Broad-street, June 14, at one, and July 21, at t we l ve , a t th e o f C ourt of Bank ruptcy. Johnson, official assignee, Basinghall-street ; Taylor and Collisscn, Great James-street. John Todd, distiller, Newcastle-upon-Tyne, June 15, at eleven, and July 20, at one, at the Nowcastle-upon-Tyne District Court. Wakley, official assignee, Newcastle-upon- Tyne ; Hoyle, Newcastle-upon-Tyne ; Hill and Matthews, London. BANK OF An Account pursuant to the Act the Week ending on Satur& ENGLAND. 7th and Bth Victoria, cap 32, for ay the 28th day of May, 1853. 'ARTMENT. ISSUE DEP, Notes issued ........ 31,453,890 Government debt.... 11,015,100 Other securities ...... 2,984,900 Gold coin and bullion 17,434,736 Silver bullion 19,154 £31,453,890 I £31,453,890 M. MARSHALL, Chief Cashier. Dated the 2d day of June, 1853. BANKING DEPARTMENT. Proprietors' capital 14,553,000 Rest 3,110,204 Public deposits tin eluding Exchequer, Commissioners of National Debt, Say ing's Banks, and Dividend Accounts) 5,606,412 Other deposits 11,935,583 Seven Day and other Bills ........ .. Government securities (includg.Dead Weight Annuity) .... 13,124,653 Other securities...... 14,021,714 Notes 8,871,860 Gold and silver coin.. 490,657 £36,508,884 X 36,509,884 ITARSIIALL, Chief Cashier. Dated Ca 2d day of June, 1853. • PRICE OF SUGAR. The average price of Brown or Muscovado Sugar, computed from the returns made in the week ending the 31st day of May, 1853, is 255. 33d. per hundred weight, exclusive of the duties of Customs paid or payable thereon on the im portation thereof into Great Britain. MARKET INTELLIGENCE. (From the London New Price Current of this day.) SUGAR. — To-day West India sugar was only in limited demand for home trade purposes, and prices aro fully 6d per cwt under those of Friday last for refining and grocery sorts. Operations are 377 hhds and tierces. At auction 10 hhds and 300 barrels Barbadoes sold at 34s to 37s for low to good yellow, and brown 32s 6d. to 33s 6d per cwt. Total purchases for the week are 2328 hhds and tierces. REFINED.—To-day purchases were o n aThmall scale in refined sugar fo r home trade purposes, and prices are on the decline, brown lumps selling at 46s to 46s Gd and low to fine grocery 40s 6d to 49s per cwt. Crushed sugar is less wanted by exporters, and previous terms are barely sustained. EAST INDlA.—Penang sugar was this afternoon in good demand, and realised full rates. At auction 6,700 bags were sold—brown 29s to 31s 6d, yellow and grey 32s to 355, and white 35s Gd to 36s Gd. Bengal sustains its value, and 3,400 bags chiefly sold—white Benares 36s to 38s, ord to fine grainy white 41s to 453 6d, and superior yellow do. 40s to 40s Gd per cwt. FOREIGN.—To-day the transactions were on a small scale in foreign sugar by private contract, and previous rates cannot be obtained for duty paid parcels or floating cargoes. There was no public auction. COCOA.—To-day the market for Cocoa presented a dull aspect, and prices declined is per cwt, for West India. At public sale 350 bags Trinidad sold at 31a to 32s 6d for grey and 150 bags Grenada at 28s 6d to 29s 6d per cwt. COFFEE.—There is less doing to-day in Plantation Cey lon, yet prices are not lower. A part only of 80 casks at auction sold—mid to good mid 58s to 62s Gd, other sorts 53s to 57s 6d, bold Triage 505 to 51s, and pea berry 67s to 68s. Of Cochin, 64 cases wen t a t 48s 6d for good ord, and 43s for Triage. In Native Ceylon, privately, purchases have been small ; new import, in bags, 47s to 47s 6d, and old 46s to 46s 6d for good ordinary. TEA.—At the new duty of is 10d per lb, clearances for home consumption have been immense ; here, and at the outports, already amount to 5,800,0001 b. At public sale to-day, 2,000 packages were mostly sold ' • but rather l ower rates were taken for Hy son . Privately , Congon is offering at a small decline —common sound can be obtained lid to 114 d, and good 'ord ll d, to Hid per lb. COURSE OF EXCHANGE —This DAY. Amsterdam ............ 11 17%'; Gibraltar ....... . ...... Ditto, three mon hs .. 11 19 Leghorn .....• ........ 30 Rotterdam .. .... 11 19U Genoa .......• • • ...... 25 40 Antwerp .............. 25 30 Milan .. Brussels .............. 25 30 Venice .. Hamburgh .. Altona ........ „ „ Palermo .............. 125 Paris • • 25 7% Ditto, throe mon .hs .. 25 30 I Lisbon Marseilles ..... 25 32% Oporto • Bourdeaux ....... Rto Janeiro Frankiort-on-Maine . .... 120% Buenos Ayres Berlin „„ ,„ ..... New York, 60 days' sight Vienna 11 Philadelphia . . Trieste „„,„„.„ ~ 11 2 PRICES OF BULLION, PLR OZ. Petersburgh.. 37% 'Foreign Gold in Bars £3 17 9 Madrid „„„ „ „ so% Portugal Gold Coln 00 0 Cadiz ...... 50% 51exlean Dollars .... 0 4 11 h Barcelona .. ............ New Dollars ...... 0 0 0 Seville ................ Silver In bars ...... 0 5 1 PARLIAMENTARY DIVISIONS. HOUSE OF LORDS—JUNE 2, MINORITY ON LORD LYNDHURST'S ALTERATION • OF OATHS BILL. PRESENT. Lord Chancellor Burlington Enflel I DUKES. Argyll Bedford 13uc2leuch Cleveland Lei ster Newcastle No folk MARQUISES, Clanricarde Conyn chant Lansdowne Ormond° Sligo Campeidown Carlisle Chichester Cowper Forteacue Goaford ()retry lle Haddington Kinrore Yowls Scarborough Sefton Somers Spencer Wicklow. Yarborough Zetland VISCOUNTS. Canning Sydney BISHOPS, Norwich Worcester BARONS. Beaumont Broughton Bolton Byron Camoys Campbell Churchill Colborne Con zleton Cremorne ])e Manley Elphlostone Foley Ha:lierton Leigh Lyndhurst Manner► Monteagic Panmure Petro Polthnore Rivers Say and Sele Stanley ofAldcr• ley F uffleld Vaux Vivian Wenlock Wrottesley EARLS. Aberdeen Airlie Albemarle Bessborough PAIR;. Anglesey, Marquis of Durham, Bishop of nosebery, Earl of Clarendon, Earl of Exeter, Marquis of Bangor, Bishop of Lanesborough, Earl of Gloucester, Bishop of SHIPPING INTELLIGENCE. VESSELS SPOKEN WITH. The Hydaspes (s), March 17, lat. 36 S., long. 25 E. The Empire, Liverpool to Sydney, April 12, lat. 2 S., long. 20 W. The Countess of Seafield, May 20. The Rifleman, M arc h 13, lat. 29 S., long. 15 W. The Charlotte Jane, for Adelaide, S.A. Feb. 18, lat. 1 N., long 20 W. The America, Liverpool to New York, May 7, lat. 40 N. long. 69 W. N The Isaac Well, Liverpool to New York, M ay 10 , 1 a t . 43 ~ long. 56 W. The William, Westport to Quebec, 19th, lat. 46 N., long. 45 W. The Archimedes, Matanzas to F a l mou th , M ay 8, l at. 29, long. 80 W. The Helena Christina, Liverpool to Adelaide, S.A., April 26, lat. 41 N., long. 11 W. The Arabella, Glasgow to Melbourne, out 140 days, lat. 4 S., long. 120 E. The Confidence, Liverpool to Port Philip, out 73 days, lat. 40 S., long. 10 W. The Corunna, from the Clyde, two or three days from Moulmein. The Cologne Choral Union, consisting of eighty mem bers, give their first concert in England, at the Hanover square Rooms, on Tuesday morning next, commencing at half-past three. [ADVERTISEMENTJ—IIIPORTANT SALE OF RICH SILKS, SHAWLS, AND LACE GOODS. — Bankruptcy of Mr. E. Blakely, Shawl Manufacturer to the Queen.—Messrs. Atkinson and Co., Silk and Shawl Warehouses, 69, 70, 71, 72, 73, 74, and 75, Westminster-bridge-road, Lam beth, beg to inform the ladies of the United Kingdom that they have purchased of the assignees of the estate of Mr. Edward Blakely, shawl manufacturer, silk mercer, and laceman, of Norwich, a bankrupt, the whole of his stock, ;amounting to 9,0711. 16s. 2d., at a large discount off the cost price. It consists of the richest selection of shawls, s ilks, robes, dresses, mantles, lace goods, & c ., t o be met with in England ; all in excellent condition, newly manufactured, and i 3 now selling off at reduced prices. f ,~ ____ COUNTRY MARKETS• DERBY SMITHFIELD—MAY 31. ry An average supply of fat beasts to-day of the 11;6, lity. The number of sheep and lambs large, w ilic jos, in good demand. A large supply of fat and store C . : l:e , which were readily sold. Number of fat pigs an o b i 7 ,1 Prices :—Beef, 6d to bid ; mutton, 5Ad to 6Ad ; to 8d ; veal, 5d to 6d per lb. ; pigs, 9s to 95 6 d Pik rough fat, 4s 6d per 141 b. ; hides, 2d to 21d pe r ; skins, 3id to 4d per lb. EDINBURGH GRAIN- Jun: 1. We had a large supply of grain ip to-day's In ar i v r tj e., Sales were ready, and prices, with the exception ofld up, up. Wheat on the top 2s up, and the average 2 s 03 Barley on the top 4s, and the average is 10d, down. a e on the top Bd, an d on th e a verage 10d, up. Bean on top ls, and the average 11d, up. Top of Wheat .... Cri lb 53g 6 ! Barley...". . ••• •••••• ••• •• 57 , lb 3 'g ........ •.• - Oats -- Beans 66i lb 355 Total Supply and Sales. sold 52 1 4 19 Wheat 534 q rs 0 Barley 206 qrs , oia 1404 Oats 553 qrs so ld 4 Beaus . 42 qrs sold 42 AVERAGES PER IMPERIAL QUARTER. of Average of wheat £2 9 5 1 ? - po i t Ditto of Barley . j1.12 1 b Ditto of Oats Ditto of Beaus - ' 1. io) ° A limited supply B of wheat, and OSTON—JuNE cons iderable t o w 0 , in the t ra d e , an d sa l es e ff ec t e d a t an a d va nce on nd beo of this day se ' nn i g ht o f i s t o 2 s per qr . Oats nn Pe° held firmly for fully previous prices. Of barleY_wbes few passing, and p r i ces as l as t quo t e 3. PricesL r i e v,%!' l red, 38s to 47 5 , white, 47's to 495, extra, Ns; ""' , ),6s to 32s ; oats, 14s to 19s ; beans, 36s to 400; Pe * 36s per qr. NEWARK—JUNE 1. At the Corn-exchange to-day we had a good attf es t and fair supplies of grain, except barley ; and 77 '10 011 ls to 2s per qr. dearer. Prices were as follows 274 0 white, Ms to 58s, red 47s t o 50 s ; barley, being'gri es° 288, maltinc , 00s to 00 s; oats, 24s to 265; A 44s ; peas, 34 . F3 to 365; malt, 56s to 603 ; tares, per qr. DUBLIN —MAY 31. #5l; White wheat, 26s Od t o 30 s Od ; re d ditt o , 25s Od .iptv barley, 13s Od to 16 s 6cl ; oats, 108 Od to 12s Od; 21s Od to 23s per brl ; oatmeal, Ils Od to 13s Od ; () WI flour, 14s Od to 18s Od p er cw t ; I n di an corn, 30s Oat per 480 lbs. CORK—JuNz 1. Brim. Carr en o l ;oo 00 White wheat...oo s Od t o 00 s Od Os 04--- e - Redwheat 00s Od to 00; 0i ( I° ' Ditto OOs Od to OOs Od N g Od—• 4° Ditto OOs Od to OOs Od Barley oos Od to 00s Od m 10' Ditto OGs Od to OOs Octoos vs ..-- Ditto OOs Od to OOs Od Bere OOs Od to OOs Od Os 0 41 129 Oats .., ' l° ' Ditto OOs Od to OOs Oct QA 118 u - Ditto OO s Od t o OO s Od Pigs .008 Od to OO s Od OO s Od Pet Quantity sold at the highest prices plo' 00 barrels white wheat ; 00 re d ; 00 barley; " 24 oats ; 0 pigs. Quantity of grain and n um b er o f p i gs so ld l as t sve,. sic ? Wheat, 65. Barley, 557. B ere, 00. °s`" Pigs, 00. Return of cattle sold for week ending May P . Pigs, 163. Sheep, 306. Cows, 1 4 . Coax. —Flour—First, 13s 6d to 14s Od ; extra, '0'1 0 ; secdnds, 12s Od to 13s 0(1; household s , lOs to lls 6d ; 7 .0' 7s to Os Od per cwt. Me a l—l n di an mea l , 7s 6(l,ti"cf,i oatmeal, 10s 6d tolls ; wheatmeal, 9s 6d to 100 6 1Tios Indian corn, 71 Os Od to 71 12s 6d per ton. Bran , perk' to 51 Os Od perton. Hay—Farmers, 412 s Od to 00s Od; ; to e ° OOs; dealers, 42s Od to 65s Od ; average, Os per toil. ~o; 0 1 , Farmers, 20s Od to 27s Od; a verage , 00 s ; d ea l e rs, eidt" OOs 0(1; average Os. per ton. B r e a d—Wh ea t e n leaf, g jg Od ; household ditto, 53,d to Od per 41b.—F r esh butte r s beet lld per lb. Eggs, 4s Od to 4s 23 per hundred. Mept °A° 44d to 8d ; mutton, 6d t o 64d ; vea l , 5d to 8d ; Gd ; bacon, 7d to 8d ; s ausages , 6d per lb.— Fish, "tooo' land, 11/. Os to 121 Os p er t on ; S cotc h h err i ngs , 005 04, Red, do., 30s per brl.—Potatoes, white, 10d to 12d ;11,1,1/;1 12d to 15(1.—Coals, Newport, 1 ; Lydney, 19s ; Od per ton.—Whiskey, 25 0.p., 6s 10d per imperial Hides, market, 30s to 365; Salted, 30s to 38s per en 0, skins, 3id per lb.—Bangor slates 2/. 17s. 6d to 31. P er ; c't Fleece wool, OOs to 00s per stone.—Hemp, 381. t 4 or cPi r ton—Timber, Memel, 3/. 15s ; re d pi ne, 3/ . 15 5 ; Ye . „'" „ 1 ,, 3/. ss. per ton; deals, 19/. to 201. p er h un d re d.-- -13 '' ooo' 8/. to 10/. 10s. per ton.—Tallow, 49s to 49s Gd per 0 0 10 °' 71. lOs to 0/. per cwt.- Tar, Archangel, 19s. per brl." Peruvian, 121. Os to 00/. per ton. RAILWAY SHARE MARKETS. LIVERPOOL, Jurnt 2. n ; / h r STOCK EXCHANGE.—The Share M ar k e t has - • e i ,g pressed all day, in consequence o f th e B an k rai si c ycli o ,, rates of interest again, and we closed heavily at 1',0 41 4 of 1 to 2 per cent. on th e quo t a ti ons o f yes terdaYl-0" donian, 34i ; Lancashi re an d Y or k s hi re, 78i ; ditgpre:' Riding Union, 3 die.; Lanc as t er an d C ar li s l e, Thirdab 144 prem.; London and No r th-W es t ern, 116 ; ditt o ,llY Shares, 5-16 prem. ; Manchester, Sheffield, an` j " coin, 30 ; Midland, 73i ; North British, 8i ; Eastern and Dover, 214. C MHESTER,UNE 2. 11 0 STOCK EXCHANGE. AN —The decline yesterday soeing, t° o o' been dependent upon the telegraphic account of 105" . ., no doubt affected by th e knowledge that the Bank 1' OPr ing to raise the rate of discount having oozed oat' , that the circumstance is well known, prices 115 ' 1 ' • 01 `, considerably :—London Stock, 10s ; Midlands, 1 5 t; i 1Pi Leeds, 15s. The bu s i ness h as b een considerable, f°`ejsc''' there has been a pressare to sell, buyers a t thelbsro~lit!", prices have not been scarce. The sal es were :—BI9L. 6 7 ; ditto Pref., 264 ; London Stock, 1101 1 10 3 , u , New, Eighths, prem. ; Sheffield, 298 ; Dovere, vi Eastern Counties, 138 ; Caledonian, 34 A; Leeds, 794 ; East Lancashire, 184 ; North Stafferr n te dis.; Manchester and Birmingham (C Quarters), Eastern Counties, Six per Cent. Pref., 1415-16. BIRMINGHAM, JUNE 2. . 11 0 , STOCK EXCHANGE.—There was very little e nsue- 1 it Railway Share Market to-day, and a comparativelt amount of business tran sac t e d. Railway stock! O e r i pP l ,: o to be almost at a stand s till, b uyers and sellers bel u g;0101t reluctant to specul a t e . Th e on l y sa l es reported °l.rollei were—Birmingham, Wolverhampton, and Stour It o 101; London and North-Western Eighths, 54 6 P BRISTOL, JUNE 2. nO et la l STOCK EXCHANGE.—Very littl e b us i ness vras tx ° Ow' to-day, the only sales effected being Great Weot 4lll ' ll were done at 89 to 88g. SEABORNE MAILS. - - (N signifies that the mails are sent from the General Fug by the night — said M ndby the morning —dispatch.] ____--- t oot , " 14 101 i up' COUNTRIES. Day when made up in General Post- Ofllee, London.* From wile Port Dispatched. America(bylirit.pack)N America (by United Sts. packet) America (by U. Statesl packet) Australia (vla South ampton) ..........M Ditto (via Marseilles) N Ditto (via Cape of Good l Hope) ............N Africa ( West Coast) .. N A lexandria N Alexandria ..........M Bahamas Belgium ............N Brazil .. Buenos Ayres .. ...... 31 Cape of titxxl Hope ..N Cape of Good Hope ..N Cape do Verde ......N Ceylon (see India) Ceylon Channel Isles ....N China (see India) Constantinople Constantinople ..... Every Friday .. IJune 14 June 8 !July 4 :July 8 June 4 23rd of the month. 8,9, '24, & 3() of m, 4th & 20th of mon. 2nd of the month Daily 9th of the month.. 9th• of the month.. 14th of the month 14th of the month 14th of the month. 14th of the month Mon „Wed. ,&Frid. 4cl &11 th of month Cont. of Europe M & N Egypt (see India) France ..... & N Gibraltar .. M Greece (see India) Greytown ..........M Hamburgh N Havatinah . ..... Holland ............ M Honduras .......... M India (viaSouthampt.) M India (via Marseilles)M lonian Isles (sea India) Ireland ........M & N Lisbon ..............M Madeira .. . 11 adeira N Malta (see India) Malta N Mauritius (see India) Mauritius N Mexico .....• •••• • • M Naples ..... ..N New Granada .. .... M New Zealand...... Papal States ..N Peninsula M Port Natal .... ....N Sicily ........ ....N Tuscany ...... • . ....N Venezuela ........ Van Diemeu's Land (see Australia) .... T T, w B, l l c 7 e , d 2 a 4: 7 27 .. 0 . f . m . 4th Su 20th of mon. Twice daily.... .. , 4, 7, 17, 20, 27 °fin. 2nd & 17th of mon.' Tuesday & Friday 2nd of the month Wednesday & Sat. 17th of the month. 4th & 20th of moa. 8 it& 24th of mouth Twice daily ...... '7,9, 17, & n of tn. 9th of the month, 23rd of the month) Liverpool •" Liverpool .• • 17,17,19,28, 30 ofm. 14th of the month 2nd of the month. sthlsth2stholmon. 2d & 17th of month By private ship •• ithisth2stholinon. ithl7th2Bthoimo n & 'l7th of men 14th of the month sthlsth2s thoi mon, sthlsth2sthofmoo . 2d & 17th of month Isouthanvonj SouthamPt on Dover •• •• ** nymonth • • Plymo utti Dover . • • • Southampton South aIuPW" Dover • • • • SouthamP t° " So i pprayninthioooauuunthttril Plymouth .: SoutharoP ou southonpton Dover .• ••'•,. SoutharoP to ' Dover .• •• .. Dover • • • • • • Soutbarnl iton 4outhamPtoni Lon d o n .. . • • sout h Loup t 0. SDSliiittdebb:aan??.• •ti II 013 bead • • • SotttliaMptor: Soatlu tn Wt°l Plymouth .• 10 1 6 ion° ' Dov er •••••• Plvmouth So-uthampt, ; Sou Various ainif'r°.;:! Dover th • • " t Dove r "„ f toi; ~o u thalp, o utbamP to u r r i Dover t Sox ~ Dover og JO', it; Jvo, 4 .10 , 16 Jon;, vA L ' id Jun e .. Jun ot; APr AlOO 0 J rd 16 JO' J une CH`Y 14° , 6fiel6 tio ti JOY our , ‘10 1 '• 1 6 JO 4 JO ° rou e JAIS f:' 1 ,. e°4 16 juv.,„ g JUIIC full ° icl JO' j 6 uncatO Jul io 4 pot: 1 6 PO' 26 4 , 3'd lone a Jo n° je Joe I% Sill' e ,/ --'.... C 111 --......-..------ jusl ig MA * When any of these dates fall on a Sunda'', th e , 00 10 1 , 1 Of dlspatchecl on the Maltay with the will of the Southampton), and thea, both of which Will be tuzi , day preee,ding. West Itlclies ----hi 2d & 17th of month BIRTHS. OF en A SON. the wif e °f Col' On the let inst., in Cavdish-square, Thomas Wood. OF, A DAUGHTER. axfa On the 29th uit., at 22, Bennet-street' Bat h, th° °I Randle W. Falconer, Esq., M.D. MARRIED. S° c. Geo O rge n theGlosotdimnastn.: M.A. atSt: Ic3ldte'es,ofFiteheettir.:tpatteb:lteer; Margaret Elizabeth, eldest daughter of Mortlock, Esq., of Stamford. • Pitt-street DI ED. dvocsto, On the 28thd inbu ult., J rgh James Donald so n, Es q., un . , E. 5 ' On the 26th ult., at her residence , E1 ",7% Wells, Sarah Elizabeth Edwards, ag ed yOv It* rro• LONDON : Printed and Published by ,* l7l gr e e, of No. 112, Strand, Printer, at The ,31 #1„ cO llll Strand, in the Precinct of the SavoYs ha` liliddlesex, Friday, Jane 3,1853. I s onth.nwt.r.l -