The Sun. — London, England, 1853-04-27 00:00:00

(From the Morning Herald.) It is natural enough that Mr. Gladstone's budget should bear the clear impress of Mr. Glad stone's mind, and . that has ever been a mind so given to refining, balancing, and weighing probabi lities, as to perplex every bystander by its endless hesitation. The incidents of 1845 settled Mr. Glad stone's place in the political hemisphere for ever. On learning that Sir R. Peel meant to endow May nooth, he resigned his office. People were wonder ing why he should do so, when he gave the House of Commons an " explanation." Of this, Lord Brougham remarked in the House of Lords, that " it had been difficult to understand the right hon. gentleman's reasons before he had explained them; but that, after the explanation, it was altogether impossible." A little later Mr. Gladstone made another speech, on the Maynooth question itself. He dilated for an hour very forcibly on the reasons against endowing Maynooth, and then ended by declaring that he should vote for the endowment. Such is the man, and such is his budget. We do not wonder that Ministers are anxious to push it to a vote quickly ; for if the country could have a month, to become acquainted with the real nature of its proposals, it would not have the least chance of becoming law. At present the people are merely mystified. There is something in the budget for everybody, and something against everybody • and very few people have yet been able to make out whether they shall lose or gain by it. A month ago it would have been reckoned very improbable that a Minister should propose, and succeed, with respect to the income tax-- 1. To keep it entire, making no allowance on precarious incomes. 2. To extend it to a still poorer class—those hav ing less than 1501. a year. 3. To fix it upon the people of Ireland also. 4. And, by gaining a new lease for seven years, to make it, at List, a permanent tax. No one, we say, would have thought it possible to do all this without exciting a storm of popular indignation ; yet, by a skilful way of dealing with opponents, it has been done, and little active oppo sition has yet shown itself. A leading newspaper has been silenced by a peculiar sort of douceur, too large in amount to be easily rejected. The more noisy Radicals have had a fancy of their own grati fied, by the extension of the legacy duty to landed property ; and the Irish members, or some of them, have bee n ga i ne d over, even t o surrender their own country to the income tax, by a gift of four mil lions, which benefits largely a few at the expense of the niany. And thus, by " dividing to con quer," it is rendered possible that this naturally unpopular part of the budget may pass. We have said that nobody yet understands whe ther, on the whole, he will be a gainer or loser by this scheme. To begin with the landed proprie tors. First, the legacy duty on landed succession seems a heavy imposition on this class. But then it may be said that it will not affect the present generation. No landlord will pay it so long as he can manage to live. And then Mr. Gladstone strives to show him that the demand for a reduc tion of income tax on precarious incomes is an at tack upon the landed interests, from which he, Mr. Gladstone, volunteers to defend them ! Be sides which, he offers to the gentry some consider able reductions of the assessed taxes ; so that this class, like the rest, may study for a long while before they find out whether they gain most or lose most by the new plan of taxation. A morning journal of Liberal politics prints the following brief letter : " Sir,--From Mr. Gladstone's budget a gentleman who now keeps 10 horses solely for pleasure would pay less annually 231. ss. 6d.: upon his three carriages less 141. 155.: upon his four servants less 41. 10s., making together a saving of 421. 10s. 6d. Now, this is not a tax ;put on by Government, but by themselves, being optional whether they choose to keep them or net. But how different is the case of the trader, for every one who sells pepper, &c., is compelled to pay yearly lls. 64d. for his licence ; but to make up for these reductions of duties on pleasure horses, carriages, and servant; we are called upon to pay yearly for our pepper licence 101. 11s. 6d., formerly 11s. 64d., and friends of ours 271. 11s. 6d., instead of 11s. 64d. It is a plain but sim ple question. The pleasure tax all can relieve themselves from, but from the trade tax no one is able ; hence the gross injustice of benefiting the fOrmer at the expense of the latter. "Yours respectfully. " M. P. DAVIES AND SON. " 63, St. Martin's-lane, April 25." Here, then a trader makes it appear very claarly that some of the traders are largely burdened with new taxes, in order that some of the gentry may bs relieved. Yet, while these facts are unanswerable, it is no less true that the only supporters of the new Budget are found among the tradesmen of West minster and of Southwark. From these two bodies a couple of small and hurried petitions have been got up, praying that the House of Commons would pass the Budget. And yet we feel not the slightest doubt that very few indeed .of these tradesmen had any notion of the now taxation they were asking for. We have said that it will puzzle most country gentlemen to make out whether they will gain most or lose most by the proposed changes. And equally perplexed must the trading classe4 be if they seriously addressed themselves to the same task. On them, i. e., on the smaller traders, and on the comme rc i a l c l er k s an d assistants, will the new income tax on 1001. incomes chiefly fall. On them, too, i. e., on the traders, will the new tax for licences fall. And we feel no doubt that Mr. Gladstone has, whether intentionally or no t, grea tly underrated the amount which will be levied under these two heads. In this view we are supported by the Globe of last night, which, in treating of the new class of income tax payers, says— " If we assume, then, that the number of p ersons re ceiving from 1001. to 1501, per annum is as large, rela tively to those having larger incomes, in 1853 as it was in 1814, wo obtain a much larger addition to the revenue than the Chancellor of the Exchequer has taken credit for. He estimates the receipts from this portion of the tax at 250,0001., which is equal to only 1-22 of the en tire amount now raised ; but if our calculation be cor rect, and we have every reason to believe that it is so, the new assessment fairly levied ought to yield 750,0001., or 500,0001. sterling more than Mr. Gladstone anti cipates." We believe that Mr. Gladstone has similarly erred in. his estimate of the produce of the new li cence tax. He estimates it at 113,0001. a year. We feel no doubt whatever that it will yield more than 500;030/. a year. Thus we have a gross sum of 1,250,0001. per annum, levied chiefly on the trading classes, under these two heads alone, and constituting new taxation. But, it may be asked, if the remissions and the burdens are really so balanced that no one can tell who is beneflted,what has Mr. Gladstone's object been ? We might reply, that we attribute much of this balancing and compensating work to the character of Mr. Gladstone's mind. But we must also say that one clearly-defined object is visible throughout the whole ; and, that is, the diminution of indirect taxation, and. the increase of direct taxation, in every possible way. First, the income tax, which is just now dead, and which Iris never before been granted for more than three years at a time, Mr. Gladstone now I proposes to take for seven years certain, mating its whole duration no less than eighteen years, and rendering the idea of its discontinuance at the end of that time a perfect farce. But then, in so perpetuating it, Mr. G. insists on spreading it over a wider surface, embracing Ireland as well as Scotland and England, and in cluding all classes, down to the clerk or shopman with his 1001. a year. So levied, it will produce at least 7,500,0001. Next, Mr. Gladstone introduces a new sort of house tax on certain trades. All the brewers, grocers, maltsters, soapmakers, and tobacconists, are to pay for their licences in future, according .to the premises they occupy, or the business they transact. As this will involve a gross injustice, if confined to five or six trades, out of 50 or 60, we must look for a speedy extension of the same licensing system to all other trades. So levied it would produce some 3,000,0001. or 4,000,0001. per annum, and would be a new description of direct taxation. of the most onerous kind. We need hardly say that the third source from whence Mr. Gladstone expects to draw new revenue is of the same cla s ß possessio n oaf certain o make the successor to an estate sses spio a levy in money on coming into it is direct taxation of the plainest kind. Thus, that system which Sir Robert Peel began in 1842, and the drift of which he explained in his famous " Elbing letter," is n ow b e i ng enlarged by his pupil and admirer, and the on e remar k to which we shall limit ourselves just n ow is this— that it would be a far more honourable and straightforward course if, su c h b eing their real object, her Majesty's Ministers would explicitly state that object to Parliament and the country, and let a vote be taken upon it, after sufficient time had been allowed for calm consideration. (From the Morning Advertiser.) Though the Ministerial intention is to ext. and prolong the original injustice of the income ncl tax, in order to save the pockets of the rich, and- empty those of the less favoured, either by Government or the blind goddess, yet it presents some appearance of fairness. If it is an intoler able wrong that a man with 1001. a year, derived from personal exertions, should be taxed at the same rate as the possessor of the same amount from funds, lands, or houses, it is not less unjust to excuse incomes entirely from taxatian, simply be cause the source from which they are derived hap- pens to be located in a particular part of the Queen's dominions. It is treating a legitimate subject of fiscal demands precisely as if its existence were purely imaginary. We can understand a Chancellor of the Exchequer, who should chance to say that the income tax shall not affect Ireland, because there are no incomes in that country ; though we might not discover the necessity for so profound an observation. But it defies the human mind to com prehend that an income tax should not operate wherever incomes are found above the minimum to be rated. Between 20,000 sovereigns raised from rents and produce in Ireland, as the revenue of land, and 20,000 raised in like manner in England, a banker would be unable to discover any differ ence ; Chancellors of the Exchequer have hitherto created an unreal difference, and excused the in come in the country, which, of the three kingdoms, has always been allowed to bear the smallest pro portion in taxation. This strange injustice is not to be repeated. Mr. Gladstone proposes to extend the income tax to Ireland ; and, as it has always been the favourite practice of Irishmen of large incomes to spend them in Paris, and other Continental cities, some means should be devised for securing the tax while the money is yet in Ireland ; for, it is a tax not on the man, like a p o ll t ax, bu on the income alone. Mr. Gladstone, as far as he goes in a westward di rection, is honestly measuring out "justice to Ire land," a commodity for which she has so long been impatiently clamouring, but with which, now that it responds to her prayers, she does not appear to be heartily delighted. Two Irish members Oppose this portion of the Budget. Mr. Fagan objects that Ireland has not escaped from her past embarrassments, and that she has others, which are present. Such considerations do not weigh with Financial Ministers. In panics, reverses of trade and commerce, with a large excess of bankruptzies, the machinery of Government has always gone on as usual. Misfortunes have never excused England from taxation. Mr. Fagan says, that " he has always been of opinion, that the mother of Irish embarrassments, the famine, was a visitation of Providence in the United King dom ;" and he holds.the very convenient opinion, that " the advances to relieve it ought to be made out of the Imperial resources." It was a visitation of Providence in this manner, that it was an ope ration of the invariable laws of Providence. In any other sense it is blasphemy to use the words, for they attribute the calamities brought on solely by the agency of the creature to the Creator. Will Mr. Fagan deny that, in raising the incomes on land, rents were not exacted so high that the tenants and labourers were compelled to sell the whole of their more generous produce, and rely entirely upon the wretched and perishable potato for their subsistence ? That perished through some natural law, and all their other food going for rents to make up large incomes, the people also perished. The proper mode of dealing with such a cruel and unjust case was, to cause the land to revert to the first use of all land—the sustenance of its cultiva tors and inhabitants, regardless of the few rent devourers who occasioned that very famine, which is attributed to a being who has blessed Ireland with an unusual fertility and abundant fisheries Instead of doing so, we advanced eight millions and almost immediately afterwards remitted one. half of the debt, which is now paid by English ar tisans and tradesmen, who had never any benefit from Ireland or its rents and incomes. Mr. Maguire, the other opponent of the tax in Ireland, is sure that it is "alien to the habits and very much opposed to the feelings of the Irish people." No doubt of it ; but dislike to be just is no reason to continue excusing them from what all the rest of the 'United Kingdom have been obliged to bear. An income of so many hundreds in one part is the same in Downing-street as another in a different part. We have not forgotten the violent opposition that was made by lords and gentlemen of large landed property in Ireland to the poor law, though if legal relief had existed the famine could not have been so destructive of life as it was. The poor law was alien to the habits and feelings of all the people, but those who were perishing, or in danger, and who composed, if we are to believe Irish accounts, the bulk of the population. The incomes which are raised from that landed pro perty, solely by the labour and toil of the people, are now liable to find subsistence for the labourer, and it is no more than common fairness to make them pay the income tax also, just as if they were raised in England. What we condemn is to exist in both countries alike. Precisely the very people who can best pay the income tax : those who either do not, or are not obliged to make any useful or ornamental exertions, are to be favoured, while those who con tribute to the maintenance of the State are to bear the heavier of the unequal shares of the burden. Still one hundred pounds a year in Ireland, how ever acquired, leave a much larger residue, after the visits of the parochial and Goveinment tax gatherers, than the same amount in England ; con sequently the Irishman is a fitter subject for the income tax. The objections of Mr. Newdegate and the English landowners to the legacy duty would be worth taking into consideration, if, by innumerable expe dients and evasions, they had not contrived to emancipate the land from its proper quota to the exigencies of the State. At present, the phrase of " unequal burdens upon the land," is as without foundation as it is stale and unprofitable. Like justice to Ireland, equalised burdens will be un palatable whenever they come. There seems to be little difference between Irish and English land owners in regard to their views of taxation. They who toil not, neither do they spin, in either coun try, strive to lay all the weight upon the shoulders of the spinners and labourers. DISCOVERY OF A NEW AND IMPORTANT MECHANICAL MOTION. The science of mechanics has just received a valuable addition.by an entirely new mode of ob taining a multiplying rotative motion. Messrs. Callen and Ripley, of Pa'rliament-street, Westminster, have obtained English and Foreign patents for a beautifully simple mechanism of their inventing, consisting of a disc and simple crank, by which the speed of any revolving body can be multi plied at pleasure, without the use of cog-wheels, driving-bands, or other dangerous and objection able contrivances hitherto in use. The accidents (too often attended with fatal results) which have arisen from the use of straps, cog-wheels, &c., have long called for the substitution of better and safer machinery, and although many and various have been the means suggested, or partially adopted, it appears that none of these were found to answer in practice. When we look at the vast improve ments that have been made in machinery gene rally, it is somewhat strange that spur-wheels, bands, and straps, attended as they are with so much danger to those engaged in our manufac tories' objectionable in other respects fr om th e space they occupy, the deafening noise they pro duce, and the decrease of power and expense they cause, should not have been long since superseded where the same is practicable. This invention has been thoroughly tested by a practical engineer, from a perusal of whose report thereon we find that in a multiplying motion there are many important conditions to be fulfilled, which, although they do not appear at first sight, are absolutely necessary in practice. Ist,—Tho motion transmitted must be perfectly regular, that is to say, the speed must be the same in every unit of time under a uniform power and load. 2nd, — The power required to maintain a uniform speed must be also regular, for it is manifest that if these two primary conditions are not fulfilled, the power will either be in excess of the load at one point, or inferior thereto at another, and a jerking, uneven motion and loss of power will be the result. In order to obviate loss of power by friction, the parts should be few in number, of a simple form, and the material inexpensive and durable'; -they should require small space, be easily geared and ungeared when necessary—should not be liable to derangement, and, when in motion, should be under perfect control, and produce no noise. The perfect success with which (according to the report of the engineer) the simple construc tion adopted by Messrs. Callen and Ripley an swers all these conditions in the most satisfactory manner, greatly increases the importance and value of their invention. It is proved to be not more than one-sixth of the cost of cog-wheels, it is much stronger, and requires only one-half the space, while the motion produces no noise, and transmits the power with only one-sixth of the loss by friction,—in fact, its advantages over all the other multiples are such as must lead to its general acloptiOn. It appears peculiarly adapted for our steam-vessels, when spur gearing is used to the screw propeller (producing such a deafening noise so objectionable to the passengers), while the small space it occupies will be a further advan tage, and one which appears worthy of the con sideration of nava l eng i neers , i nasmuc h a s, when applied to our screw war - s t eamers , it cou ld b e fitt e d b d elow th e .water, and thus not be liable to any eels must anger from sh o t i n act i on. H ence, i ts advan tages over co g - w h d must be apparent to all par ties convers an t the uabtediy obtai n for withit a mechanics, and will un rgreat ingenuity demand, s a and d i give sly the invent ors that return merits. DUTCH STOCKS. The accounts from Holland describe considerable depressio n in th e f unds, consequent upon the political agitation in connection w ith the recent act of Papal aggression. . ANithin the p ast f ew days the Dutch stocks have experienced a decline of between 2 and 3 per cent. THE' SUN, LONDON, WEDNESDAY EVENING, APRIL 27, 1853. THE NET 7BITION. Besides the Earl of Ellesmere, Sir Charles Lyell, and Mr. Dilke, the Royal Commission which is about to be issued for the American International Exhibition, will, we understand, embrace the names of Professor G. Wil son, Mr. Whitworth, and Mr. Wallis. It will thus con sist of six members, and form a body.well calculated not only worthily to represent this country on the other side of the Atlantic, but to bring back, in the shape of official reports, the results of the approaching industrial display. The nobleman who is placed at the head of the Commis sion is thoroughly qualified to pronounce a judgment upon the merits of the Fine Arts' section, while he unites with a highly cultivated taste the prestige of rank and wealth. Science, especially in the departments of raw produce and mineralogy, could not find in this country a worthier representative than Sir Chirles Lyell; and Mr. Dilke, the least rewarded, and certainly notthe least valuable member of our own Executive Committee in Hyde-park, by his practical good sense, his business habits, and his experience, may fairly •be expected to stamp the new Commission with a useful as well as a merely dignified character. Professor Wilson is favour ably known to the public from the attention which he has paid to scientific agriculture, and it may be anticipated that at Now York he will find the materials for much useful information to his own countrymen in that and kindred Lramehes of knowledge. The appointment of Mr. Wallis also is a very judicious one. He was one of the most valuable and active officers employed at Hyde-park in 1851, and, apart altogether from his acquirements as a teacher of the first principles of practical art, he has. a rare and extensive acquaintance with the merits of textile fabrics in every branch of their manufacture. Perhaps, however, for the material interests of this country, so far as they are likely to be affected by the New York Exhibition, the most valuable member of the new Commission is Mr. Whitworth, the leading maker in this country of what are called " Manchester tools." Mr. Whitworth is the very best man that could be selected to concentrate into a report the mechanical results of the New York Exhibition ; and, ingenious and inventive as the Americans undoubtedly are, we need not be ashamed to send over to them, as a reporter, the mechanic who can, by the unaided exercise of his craft, measure the millionth part of an inch. The Com mission goes to America carrying with it souvenirs of the display of 1851, with which all its members have been intimately associated. It is accredited neither to the Committee of the New York Exhibition nor to the Government, for the former is a private commercial body which this country could not officially acknowledge, and the latter only indirectly patronises the undertaking. It has, however, ample powers and a useful and digni fied mission. It is charged with the duty of representing the industrial interests of England at the forthcoming display, and of reporting, in an authoritative manner, upon the results thereof. The Government have issued it upon the suggestion of the Surplus Commissioners, and they have further shown their zeal in the matter by getting several of the cilia departments of the State to contribute. The Ordnance, the Admiralty, the Mint, and the Board of Trade, through its School of Mines, intend to send arti cles for exhibition ; and it is worthy of remark that, little as we may show, compared with the constituted authori ties of other European communities, we have done far more as a body politic for the New York Exhibition than we did for our own. In Hyde-park the Government showed itself chiefly active in snubbing the Royal Com ' missioners and worrying it through Lord Seymour. Dr. Royle is busily engaged in selecting, on the part of the East India Company, a brilliant show of Oriental manu factures wherewith to dazzle the Western world. About 800 British exhibitors, comprising the leading houses in important departments of our national industry, have sent contributions. Our artists are admitted also to the field of competition which embraces paintings, and among the champions of the national industry is included the name of the Duke of Thsccleuch. Considering the extent to which other European States as well as our own intend support ing the approaching Exhibition, it is a matter of some sur prise that the building in which the display takes place is one of such small dimensions. The site upon which it stands is not more than 500 feet square, and the structure itself has been already supplemented by additions for ma chinery. We Londoners grumble at the want of space available for such objects, and the surplus of the late Exhi bition has been sunk in one lump to secure more elbow room for our public institutions ; but in New York, with a Continent in the back ground, the evil seems to be still more severely felt, and they appear there to have been driven into a situation not much more convenient than that at one time contemplated for the display of 1851, when it was seriously proposed to hold it in Leicester square. Only one-third of the area has been reserved for native exhibitors, the rest being devoted to the products of European industry and art. The openingis postponed till the first of June. FEMALE AID SOCIETY. The annual meeting of this society was held yester day at Willis's Rooms, King-street, St. J ames ' s. The Marquis o f Ch o lmondeley, vice-president of the institu tion, occupied the chair. The CHAIRMAN, after the report of the state of the sesiety had been read, said be was happy to meet so large a number of the friends and supporters of this very useful society, that afforded, first, shelter and pro tection to servants and other unprotected females of good character ; and, secondly, provided an asylum for fallen, but penitent females. The noble marquis then made a forcible and eloquent appeal on behalf of the socieiy. The meeting was subsequently addressed by several supporters of the society, among whom were the Rev. Mr. St. John Mildmay, and the Rev. Mr. Foster Rogers, the chaplain of Westminster Bridewell. From the report, it appeared that since the establish ment of the Home for Female Servants, in November, 1836, there bad been 2,072 females admitted, and 4,513 provided with situations. Since the establishment of the Home for Penitent Females, 939 had been admitted. A vote of thanks having been awarded the Marquis of Cholmondeley, for his conduct in the chair, the proceed ings terminated. MARKET INTELLIGENCE. (From the London New Price Current of yesterday.) SUGAB.—To-day a much better demand was experienced for West India sugar from both refiners and grocers ; in some cases the rates obtained were 6d per cwt above those of Friday. REFINED.—To-day refined sugar was in less request for home consumption, and rates are less firm, brown lumps selling at 45s 6d, and low to fine grocery 46s to 48s 6d per cwt. MAURITIUS.—To-day Mauritius sugar went at 37s to 38s 6d; low to good 34s 6d to 36s 6d, mid to fine brown 30s to 345, low 27s to 29s 6d, and refining from 33s to 36s 6d per cwt. LIST INDIA.—Today several parcels of grainy and white Bengal were sold at a small advance on last week's rates. At auction 813 bags were taken in 6d to is above the value : ordinary to middling white Benares at 36s to 37s 6d. COFFEE.—To-day previous prices were demanded for Plantation Ceylon, yet the private operations were small for all purposes. The market keeps in a dull state for Na tive, and there are sellers of new import at 478 to 47s 6d ; old, 46s to 47s per cwt. There is a reluctance to operate in other sorts of coffee, and a decline is expected. TEA.—There is a firm market for Congou, and large pur chases made in better sorts ; rather blackish leaf to black ish leaf realised 11 d to is Old ; strong to Pekoe kinds is Id to 1s 10d, choice is lld to 2s 2d. There is no advance for Green ; yet purchases have been of importance, espe cially in better sorts, and young Hyson. SPIRITS.—To-day there were sellers of all articles on lower terms, and little business was done. Prices for East India Rum are now ls 9d proof. Leeward Island is Sid to 1s 10d, Demerara 2s 4d to 2s 8d for 30 to 40 per cent. over proof, and for brandy and Cognac best brands of the vin tage of 1851, 6s 8d to 6s 10d yer gaLon. COCOA.—Supply of West India now exceed dealer's wants, and prices have given way is to is 6d per cwt. OILS.—The limited transactions in Seal have been at lower prices, pale selling at 331. lOs to 341. ; yellow and straw, 311. 10s to 33/. ; and brown, 301. lOs per tun. Southern is not much required, and supply is rather larger ; good to fine can be obtained at 351. to 36/. ; mid, 34/. lOs ; and dark at 33/. to 331. 10s. • COMMISSIONERS OF TAXES MADE JUDGES OF THE GAELIC LANGUAGE.-At a meeting of the commissioners of assessed taxes, held at Fort William on the 13th June, 1839, Angus Macdonald, Esq., residing at Inch, in the parish of Kilmonivaig, appealed against the surveyor's charge of 3/. ss. for a two-wheeled car riage, which had been imposed on the ground that his name was not correctly lettered upon the vehicle in terms of the act 1 Vic. cap. 61. The name was painted according to the Gaelic spellmg—a method which Mr. Macdonald contended was correct, inasmuch as no particular language was specified in the act, and the Gaelic was more frequently used in Lochaber than the English. This defence the commissioners sustained, relieving , the appellant. The surveyor, dissatisfied with the judgment, prepared a case for the opinion of the judges. The case came before Lords Jeffrey and Cunninghame on the 12th October fol lowing, when they found that the determination of the commissioners was valid. The case excited considerable interest in the district at the time, and shortly thereafter the names and designations of several of Gaelic-lov ing gentry might be seen lettered in that language on gigs, dog-carts, &c. Among these " true High landers" was the Rev. J. Macintyre, of Kilmoni vaig, on whose vehicle there may be seen the fol lowing inscription :—" lain Macantsaoir, Aodhai: e, C7iilmonibhaig. ' It appears that the lynx-eyed sur veyor, while he could find no fault with the use of the Gaelic language merely, thought he had made a disco very whereby he might fix the divine ; for, having fallen upon a Gaelic grammar, emanating from the pen of a Neil M'Alpin, student of divinity in 1831, where the word Aodhaire is rendered a herdsman, he as sessed Mr. Macintyre in the usual duty, on the ground that his occupation was not correctly stated. Mr. Macintyre appealed to the commissioners, who met at Inverness on Friday the Bth inst. Sheriff Fraser and Dr. Charles Crichton presided on the discussion. The discussion.of the case was both amusing and instructive : though, if we are not mistaken, the, surveyor will not feel disposed soon again to discuss Gaelic terms with such an opponent, for both he and his authority were soon overborne before the invincible " standard of truth," which was produced by Mr. Macintyre in the shape of a Gaelic Bible. A reference having been made to the 3d chapter of Jeremiah and 15th verse, it was found that the term pastors is there rendered aodhairean. This in terpretation was further confirmed by an appeal to Armstrong's Gaelic Dictionary, and a citation of the authority of the late Dr. Stewart of Dingwall. The commissioners accordingly relieved Mr. Macintyre from the tax, and expressed themselves satisfied with his au thority for the use of a term, which however strange in the ears of those who use the semi-English word mini stair, is yet the correct one for a pastor " who feeds his flock with knowledge and understanding."—lnverness Advertiser. , SPORTING INTELLIGENCE. NEWMARKET FIRST SPRING MEETING. HANDICAP SWEEPSTAKES. T.Y.C.—The objection which Jullien's trainer lodged against Petrel was with drawn. TUESDAY.—The cheap and the regular trains brought down a large accession of visitors ; but, notwithstanding a strong list of attractions, and the more than ordinary interest attached to the principle feature of sport--the Two Thousand —the still stormy state of the weather had the effect of limiting the attendance of general com pany. There was, however, a goodly display of fashion ables, and the ring was well thronged with speculators. Seven horses started for the Two Thousand Guineas Stakes, Sittingbourne, contrary to expectation, being numbered amongst the competitors. West Australian was supported with undiminished confidence to the last ; and so numerous and heavy were the investments in his favour, that on the break-up of the "Ring," 5 and 6 to 4 were betted on him. Orinoco was next in demand, and both Barbatns and Filbert had many partizans. The success of the Knight of the Garter in the match with Nathan gave additional encouragement to the backers of Lord Glasgow's horse. West Australian won cleverly by half a length, and his victory caused his further advancement in the Derby betting. During the race the rain fell with drenching effect. THE QUEEN'S PLATE of 100 guineas, for mares ; four-yr olds, Bst 91b ; five, 9st 8113 ; six and aged, lOst. R.C. Mr. Roger's Pancake, by Vol-au-Vent, 4 yrs (S. Rogers) 1 Duke of Bedford's Hesse Homburg, 5 yrs....(Butler) 2 Mr. Rayner's Dame Tattle, 4 yrs (Hammond) 3 Mr. T. Parr's Selina, aged ' Betting -6 t o s on Hesse Homburg, sto 2 agst Selina, sto 1 agst Pancake. Win easily by four lengths. MATCH : First half of Ab. M. 100 sovs, h ft. Duke of Bedford's Hesperus, by Bay Middleton 4 yrs, Bst 71b (F. Butler) 1 Lord Glasgow's Senorita, 4 yrs, Bst (Flatman) 2 Betting -5 to 2on Hesperus. Won cleverly by a length. HANDICAP SWEEPSTAKES of 10 sovs each, for three-yr olds and upwards. First half of Ab. M. 4 subs. Mr. Wigram s Child of the Mist, by St. Francis, 4 yrs, Bst 71b (Rogers) 1 Mr. Rayner's Tittle Tattle, 3 yrs, Est 71b (S St egg l es ) 2 Lord Clifden's Warble; 3 yrs, Est 71b (Toovey) 3 Mr. Payne's Warwhoop, 3 yrs 7st 41b (Harding) 4 Betting -5 to 4on Child o f th e Mi st, 3to 1 agst any other. The race was with the first two. Tittle Tattle led to half-way in the cords, where Child of the went up and be a t h er cleverly by two lengths. Some distance between each of the others. MATCH : sst 71b each. First half of Ab. M. 100, h ft. Mr. Mare's Little Kitty, by Touchstone, 2 yrs (S. Steggies) 1 • Lord Glasgow fby Melbourne, out of Nondescript's dam, 2 yrs (Carroll) 2 Betting--6 to son Melbourne filly. Little Kitty made all the running, and won easily by three-quarters of a length. MATCH : D.M. 150, h ft. Lord Glagow's Knight of the Garter, by Faugh-a- Ballagh, 5 yrs, Bst 101 b Flatm an) 1 Duke of Bedf or d' s N a th an, 3 yrs, 9st 121 b ( Charlton)( 2 Betting -4 to lon Nathan. The non-favourite held the lead throughout, and won by a length and a half. The Two THOUSAND GUINEAS STAKES, a subscription of 100 sovs. each, h ft, for three-yr-olds ; colts Bst 71b, and fillies Bst 41b ; the owner of the second horse to receive back his stake. R.M. 36 subs. Mr. Bowes's West Australian, by Melbourne, Bst 71b (Butler 1 Duke of Bedford' s Sitti ng b ourne, Bst 71b (Pettit) ) 2 Lord Glasgow's Barhatus, Bst 7lb (Flatman) 3 Mr. J. M. Stanley's. Orinoco, Bst 71b (J. Marson) 4 The following also ran :—Mr. E. R. Clark's Mr. Sykes, Bst 71b (Bartholomew) ; Lord Exeter's Filbert, Bst 71b (Marlow) ; Mr. Howard's Lascelles, Bst 71b (A. Day). Betting -6 to 4on West Australian, 7to 2 agst Ori noco, 7 to 1 agst Barbatus, 8 to 1 agst Filbert, 20 to .1 agst any other. They ran in a line to the bushes,, Orinoco having a slight lead, which he held into the Abingdon Mile Bottom, whence the race was with the favourite and Sittingbourne, the former, however, won very cleverly by half a length ; the second beating the third three lengths, two lengths between the third and fourth. The race wag run in a heavy shower of rain. MATCH : A.F. 200, h ft. Duke of Bedford's Dabchick, by Weatherbit, 3 yrs, Bst 41b (Pettit) 1 Lord Glasgow's c by Assault, out of Miss Norton, 3 yrs, Bst 71b Even betting. Dabchick made play, was never headed, and won by three-quarters of a length. MATCH : D.M. 100, h ft. Lord Glasgow's f by Don John, out of Conspiracy, S yrs, Bst (Flatman) 1 Duke of Bedford's Feversham, 3 yrs, Bst 71b (F. Butler) 2 Betting-5 to 2on Feversham. Won by a length. HANDICAP SWEEPSTAKES of 10 sovs. each, for three-year olds and upwards. D.M. 3 subs. Mr. Wigram's Peacock, 4 yrs, Gst 7 1 b...(S.Steggles) Walked-over. Beauclerk, aged, Bst 71b ; and Extacy, 3 yrs, Est 71b, were drawn. SWEEPSTAKES of 10 sovs each ; for three-year-olds, 7st 21b ; four, Bst 71b ; five and upward-a,- 9st. The win ner to be sold for 150 sovs if demanded, &c. T.Y.C. Four subs. Mr. Wigram's Child of the Mist, 4 yrs , Bst 71b (Bartholomew) Captain D. Lane's Guy Mannering, 5 yrs, 9st (Flatman) 2 Mr. Rogers's Leybourne, 5 yrs, 9st (S. Rogers) 3 Mr. J. M. Stanley's Massena, 3 yrs, 7st 21b (Charlton) 4 Betting-6 to 4 agst Child of the Mist, 2to 1 a g st Leybourne, and sto 2 agst G u y M anner i ng. Won by a length. The winner was claimed. SWEEPSTAKES of 300 sovs. each, 100 ft, for four-yr-olds; colts, Bst 71b ; and fillies, Bst 21b. B.C. 4 subs. Lord Exeter's Ilex received forfeit. CHESTER CUP AND DERBY.—Now publishing, price is., or by post is. 2d., "THE HORSE FOR THE COMING DERBY," by the WIZARD OF THE NORTH. The book mentions two horses in the Chester Cup, one of which stands a very good chance of winning. The book was issued some days ago as a guide to the Two Thousand and the Derby, and it will be seen that the author looked upon the former as a foregone conclusion in favour of Sittingbourne or the Australian, giving the latter the preference. At the same time he added that Barbatus also possessed a rosy chance—thus placing the first three. The book will prove equally as correct a guide to the Derby.- -G. Vickers, publisher, Holywell-street, Strand; and sold by all newsmen, if previously ordered. SHIPPING INTELLIGENCE. CUSTOM-HOUSE, APRIL 26. ENTERED INWARDs.—The Princess Royal, from Ham burgh ; Brothers, Demerara • Adelia and Maria, Se ville ; Meridian, C o l om b o ; W es t m i ns t er, Belize • Nell, Calcutta, Madras, and C a p e; J an ti na, Rotterdam; gpeedy, Guernsey; Mary Ann, ditto ; Lively, ditto ' • Lelean, Mar seilles ; Hero, Garrucha, &c. ; Queen, Oporto ; Concord, Belize ; Soho, Havre ; Telegraph, Mem e l ; D e T wee Brodre, Aalborg ; Aurora, Lken, ; Johanna Christina, Landscrona. ENTERED OUTWARDS FOR LOADING._ he City of Paris, for Boulogne ; Duchess of Sutherland; Sydney ; Guilford, Zanzibar ; }rope, Quebec ; Mersey, Rio de Janeiro ; Meridian, Sydney ; WDonnell, Adelaide ; Gypsy, Rouen ; Palm, Demarara. CLEARED OUTWARDS WITH CARGO.—The Numa, for Melbourne, &c. ; City of Boulogne, Boulogne ; Egbert, Cape of Good Hope ; Constantine, Alexandria ; Ada, Mog,adore ; Helene, Bremen; Lady Elizabeth, Rotterdam; George Hendrich, Rio Janeiro ; Tyne, Melbourne ; Ellen, Leghorne ; Leo, Memel ; Warrior, Jamaica ; Menai, Calais ; Panther, Ostend ; C oncor di a , Rotterdam ; Tiger, Hamburgh ; Seine, Boulogne ; City of Rotterdam, Dun kirk; Gipsy, Rouen; Elbe, Hamburgh; Ceres, Rotterdam. LIVERPOOL, APRIL 26. Wind N.N.W., moderate breeze. High water 1 13. The England, arrived yesterday from New Orleans, en countered very bad weather during the passage on the 17th March ; the ship was found to be making 2,A inches of water per hour, which has conti nue d ever s i nce. A derelict vessel, between 400 and 500 tons, with only foremast standing, was passe d on the 19th April, in lat. 48, long. 18, by the Ann Rankin. VESSELS SPOKEN WITH. Tho Ferozepore, Bombay to Liverpool, January 2, lat. 16 N., long. 69E. The Hamlet, Manilla to London, February 8, lat. 35 S., long. 25 E. The Senator, Bombay to Liverpool, March 11, lat. 21 N., long. 25 W. The Free Trader, Savannah to Liverpool, April 14, lat. 40 N., long. 23 W. They Margaret West, London to Batavia, January 6, lat. 26 S., long. 28 W. The Mary Glover, New Orleans to Liverpool, March 26, off Cape 04.mmercial. The Superb, Liverpool to San Francisco, January 13, lat. 58 S., long. 68 W. The Jane, San Francisco to Melbourne, March 7, lat. 34, long. 139. The Symmetry, London to Hobart Town, March 14, long. 22 W. THE SUBMARINE TELEGRAPH TO HOLLAND.—The work of laying down the electric telegraph f r o m I pswic h to Orfordness, to b e connec t e d with the submarine com munication thence to Holland, was commenced on Monday last. The brow of the first hill on the Wood bridge-road was selected as the starting point of opera tions. The iron pipes in which the cable will be en closed are laid at a depth of about two feet below the surface, and a stout wire is passed through, temporarily, for the purpose of drawing the cable itself through when the state of the works will admit of it. Between 40 an d 50 men are engaged upo n th e work, and nearly a mile is already completed. The iron pipes, it appears, will not be used beyond the Duke of York public-house, at the foot of Albion-hill, W oodbridge-road, on account of the great expense, and earthenware pipes will be em ploy 4 instead. It is stated that about four miles of this description of pipe w ill b e delivered on Saturday next. Some deviation in the course through the town has been determined upon, as it h as been intimated by the Eastern Union Comp any that no opposition will be offered to the junction being effected with their standards at the Audit-office in the marshes, instead of at Stoke. This will materially shorten the distance and diminish the outlay, as well as avoid the inconvenience to which the traffic to the town would be exposed by the breaking up of the streets leading to the station.—Suffolk Chronicle. FROM TEE LONDON GAZETTE of YESTERDAY. FOREIGN-OFFICE, APRIL 22, 1853. The Queen has been pleased to approve of Mr. William T. Fraser as Consul at Miramiehi, New Brunswick, for his Majesty the King of Prussia. The Queen has also been pleased to approve of Mr. Sam son Cahlmann as Consul in London for his Serene Highness the Prince of Reuss-Greiz, and for his Serene Highness the Prince of Reuss-Schleiz. CROWN-OFFICE, Arm 25. MEMBERS RETURNED TO SERVE IN THIS PRESENT PARLIAMENT. Borough of Huddersfield George Frederick Samuel Robinson, commonly called Viscount Goderich, of No. 5, Whitehall-yard, in the county of Middlesex, in the room of William Rookes Crompton Stansfield, Esq., whose elec tion for the said borough has been declared void. ADMIRALTY, APRIL 22. Vice-Admid,ll of the White Brian Hodgson has been ap pointed to receive a pension of 1501. a-year, as provided in her Majesty's Order in Council of the 25th June, 1851, vacant by the decease of Rear-Admiral Sir Thomas Fel lowes, C. 8., and the name of Vice-Admiral Hodgson has been removed to the reserved half-pay list accordingly ; and in consequence of this removal the following promo tions have this day taken place : Vice-Admiral of the Blue the Right Honourable George, Earl Cadogan, C. 8., to be Vice-Admiral of the White ; Rear-Admiral William Ward, on reserved half-pay, to be Vice-Admiral on re served half-pay ; Rear-Admiral Robert Elliot, on reserved half-pay, to be Vice-Admiral on reserved half-pay ; Rear' Admiral of the Red the Honourable Sir Fleet wood Broughton Reynolds Fellow, Knt., C. 8., and K.C.H., to be Vice-Admiral of the Blue ; Rear- Admiral of the White Sir Augustus William James Clifford, Bart. and C. 8., to be Rear-Admiral of the Red ; Rear-Admiral of the Blue William Willmott Henderson, C.B. and K.H., to be Rear-Admiral of the White ; Cap tain William James Hope Johnstone to be Rear-Admiral of the Blue. Commissions by the Queen. East Suffolk Regiment of Militia—Edward Missenden Love, Esq., to be Adjutant, March 18. 4th Regiment of Royal Lancashire Militia—Thomas Robbins, Gent., to be Adjutant, March 22. Commission by the Lord-Lieutenant of Derbyshire. Henry Bowdon, Esq., to be Deputy Lieutenant, April 19. - Commissions by the Lord-Lieutenant of Yorkshire. Thomas Collins Esq. ; Frederick Ch ar l es T renc h Gas coigne, Esq. ; David Cooper, Esq. ; John Robert Tennant, Esq. ; John Haigh, Esq. ; Joseph Starkey, Esq. ; John Brooke, Esq. ; Joshua Ingham, Esq.—to be Deputy-Lieu tenants, April 22. 3d Regiment of West York Militia—Francis Patrick Smith, Gent.; Walter Henry Hinde, Gent.—to be Ensigns, April 12. Ist Regiment of West York Stansfield, Esq., to be Captain, April 16. 2d Regiment of West York Militia—Thomas Hague Cooke, Gent. ; John Wormald, Gent.—to be Ensigns, April 22. Commissions by the Lord-Lieutenant of Staffordshire. Edward Thornewill, Elq., to be Deputy-Lieutenant, April 21. King's Own Ist Regiment of Staffordshire Militia. — Gilbert Elliot, Gent., to be Ensign, Dec. 18. King's Own 2d Regiment of Staffordshire Militia. — Lieutenant Win. Johnson, to be Captain ; George Augus tus Curzon, Gent., to be Lieutenant, vice Johnson, pro moted, April 22 ' • Henry Thomas Lomax, Ge n t., t o beAs sistant-Surgeon, April 21. Commission by the Lord-Lieutenant of Essex. West Essex Militia.—Robert Otho Travers, Esq. (late Captain in the King's Dragoon Guards), to be Captain, April 21. _ Commissions by the Lord-Lieutenant of the county of Anglesey The Royal Anglesey Light Infantry Militia—Richan. Trygarn Griffith to be Captain ; Ensign Henry Robert Poole to be Lieutenant ; Stephen Roose, Gent., to be Ensign, April 13. Commission by the Lord Lieutenant of Huntingdonshire. Huntingdonshire Militia—James Campbell, Esq., to be Second Lieutenant, April 21. [The following Article is substituted for that which ap peared in the Gazette of Friday the Bth of April.] Commission by the Lord-Lieutenant of the West Riding of Yorkshire. 3rd Regiment of West York Militia—John Henry Main Waring, Gent., to be Lieutenant, v i ce Whitt a k er, res i gned March 10. Commissions by the Lord-Lieutenant of Norfolk. Ist or Western Regiment of Norfolk Militia.—Philip Bedingfeld, Esq., to be Captain ; Charles Telford, Gent., to be Lieutenant, vice Gooda, resigned, April 22. Commissions by the Lord-Lieutenant of the County Palatine of Lancaster. 4th or the Duke of Lancaster's Own Light Infantry Regiment of Royal Lancashire Militia.—Adjutant Thomas Robbins, late Lieutenant sth Dragoon Guards, to serve with the rank of Captain, March 30. The Artillery Regiment of the Royal Lancashire Militia. —Thomas Atchison, Esq., late Captain Royal Artillery, to be Major, April 22. 2nd Regiment of the Duke of Lancaster's Own Militia— Matthew Ford, Gent., to be Lieutenant ; Hewett Massey Dillon, Gent., to be Ensign, April 23. The Duke of Lancaster's Own Regiment of Yeomanry Cavalry—Bolton Tro')p—Le Gendre Nicholas Starkie, Gent., to be Cornet, April 23. Commission by the Lord-Lieutenant of Kent. West Kent Regiment of Yeomanry Cavalry—The Ho nourable Edward Vesey Bligh to be Lieutenant, vice Glad dish, resiglied, April 14. Commissions by the Lord-Lieutenant of Hertfordshire. Soutli Herta Corps of Yeomanry Cavalry—Captain Thomas Plumer Halsey to be Major, vice the Marquis of Salisbury, resigned, April 20 ; the Right Hon. Thomas George Lyon Bowes, Earl of St ra th more , t o b e C apta i n, vice Thomas Plume r Halsey, promoted, April 25. Royal Lancashire Militia—The Queen has been graciously pleased to approve of the 4th Regiment of Royal Lanca shire Militia being formed into a Light Infantry Regiment. Merionethshire Militia—Her Majesty has been pleased to direct that the Royal Merioneth Militia Regiment of Light Infantry shall be formed into a Rifle Corps. BANKRUPTCY ANNULLED. Matthewßowlandson and Lancelot Rowlandson, drapers, Whitechapel-road. BA.NKRITPTS. John Castle, cattle dealer, Geosey,l3erks, to surrender, May 6, at two, and June 10 at one, at the Court of Bank ruptcy. Whitmore, official assignee, Basinghall-street ; Cragg and Jeyes, Bedford-row, a nd Slade and Vining, Yeovil. Thomas Freeman, brewer, Bromley, Kent, May 4, at twelve, and June 8, r t half-past two, at the Court of Bank ruptcy. Graham, official assignee ; Taylor, Bucklers bury. Thomas Blake Barrow Webb, dealer, Brighton, May 3 at two, and June 6 at one , a t th e Court of Bankruptcy. Groom, official assignee, Abchnrch-lane ; Reed, Langford, and Marsden, Friday-str ee t, Ch eaps id e . Thomas Shannon, manufacturer, Newton Heath, Man chester, May 13 and June 3, at twelve, at the Manchester District Court. Lee, official assignee, M anc h es t er ; C ooper and Sons, Manchester. William Horrlings, miller, Basing, Hants, May 6, at one, and June 4, at one, at the Court of Bankruptcy. Penner, official assignee, Guildhall-chamb ers ; B r id ger an d C o lli ns, King William-street; and Prixhett and King, Basingstoke. DIVIDENDS DECLARED. Charles 011ivier, of 41 and 42, New Bond-street, music seller, first dividend of 3s. Bd. in the pound, payable at 2, Basinghall-street, on any Wednesday. ChaTles Bunyard, of Mark-lane, City, seedsman, third dividend of lid. in the pound, payable at 2, Basinghall street, on any Wednesday. Thomas Welber Richard, of. Goswe]l-road, draper, first dividend of 10d. in the pound, payable at 76A, Basinghall street, on Thursday, April 28, and three following Thurs days. William Cooke, of Albert-terrace, Bow, and St. Thomas Mill, Stratford, miller, first dividend of 6s. Bd. in the pound, payable at 76A, Basinghall-street, on Thursday, April 28, and three following Thursdays. Thomas Burnip, of Newcastle-upon-Tyne, 'draper, third dividend of ld. in the pound (in addition to ss. 4d. in tho pound previously declared), payable at the Royal-arcade, Newcastle-upon-Tyne, on Saturday, April 30, or any sub sequent Saturday. Henry Graves, late of Yarm, Yorkshire, incumbent of High Worsall, and rector of Middleton, St. George, Dur ham, a dividend of 2s. 2d. in the pound, payable at the County Court, Stockton. INSOLVENT PETITIONERS. Joseph Strafford, of Dukinfield, Cheshire, brass moulder—Patrick John Hynes, of Nottingham, surgeon— Samuel Hartley, of Bolsover, Derbyshire, butcher—Chas. Haslett, of Petworth, Sussex, shoemaker—Samuel Phil cox, of Hastings, joiumeymany saddler—John Edwin Gal lop, of Hastings, journeyman plaste rer . PATNERSHIPS DISSOLVED. Richard Hart and Thomas Kipping, of Maidstone, attorneys—Bernard Theodore Poeschmann and Frede rick Stromeyer, of Liverpool, commission merchants James bleeds and Richard Norman, of Lower Beading, Sussex, brickmakers Alexander Matheson, David Jardine, Joseph Jardine, Alexander Grant Dallas, Alexander Campbell Maclean, Robert Jardine, and Alex ander Perceval, of China, merchants (so far as regar d s Alexander Matheson)—Alice Lowe and David Chadwick, of Salford, Lancashire, patentees for improvements in grates and grids—John Baptist Physica and William Henry Wildman, of 70, Mark-lane, City, Custom-house agents—John Long (deceased), William Long, Peter Long, Thomas Shaw, and John Tinsley, of Grappenhall and Partington, Cheshire, tanners, and of Ma,nches ter, curriers (so far as regards John Long, Th omas Shaw, and John Tinsley) -- John Spumous and Richard Frederick Gillett, of Bristol, cut nail manufac turers—Hugh Hornby, Joseph Hornby, Hornby Roughs. edge, Thomas Dyson Hornby, and Hugh Frederick Horn by, of Bentham, Yorkshire, linen manufacturers, and of Liverpool, merchants (so far as regards Hornby Roughs edge)—Joseph Croysdale, John Croysdale, and Willi am Croysdale, of Leeds, dyers—Thomas Kirkland and Charles Allsopp Dalby, •7 Ashby-de-la-Zouch, Lei cestershire, surgeons---George Woodhouse, Benjamin Walker, and John Walker, of Rastrick, Yorkshire, fancy woollen manufacturers (so far as regar d s George Woodhouse)—Wm. Richards and Wm. Rowbot ham, of Farndon, Nottinghamshire, millers—Richard Lans dale and Joseph Thompson Brown, of Manchester, small ware dealers —Henry Moon and Jasper John Capper, of Loughborough, Leicestershire, machinists—Thomas Grime and Wm. Diamond, of Tonbridge Wells, Kent, drapers-- Jas. Bassnett, Alex. Cairns, and Thomas Bassnett, of Liverpool, opticians (so far as regards Alexander Cairns) — John Morgan, of Preston, and Ralph Lowe, of Catshaw, Lancashire, cotton-spinners—Joseph Tall and John Min gay, of 65, Crawford-street, Bryanstone-square, toolmakers —John Lockett and John Ambler, of Manchester, Tim parley Bursley, and Hanley, tanners. SCOTCH SEQUESTRATIONS. James Marshall, of Edinburgh, publisher, May 4 and 21, at two, at Dowell's and Lyon's sale-rooms Edinburgh. James Johnston, of Glasgow, merchant, April 28 and May 19, at one, at the Globe Hotel, Glasgow. THE CEMETERY OF PERE LA CHAISE, PARIS.—Went at a little after eleven, to the cemetery of Pere la Chaise, and have seldom been more affected than I was at this very interesting place, which throws a sort of charm over death, and is highly creditable to the domestic feelings of the French. The inscriptions, some of them most simple and touching. Moliere and La Fontaine's tombs are near each other, but not decorated or soignls. I did not see Ney's nor Lab&loyere's ; the name of the former, I hear, is effaced, and it is only to be found out with the assistance of the Concierge. The tomb of the Isabeys is remarkable. Suard's too, who died lately, very old, at the bottom of the inscription over him is, _q attend son amie---somebody wrote Qu'il atteitde. I saw - there the tomb of poor Miss CogLlan, the Duchess de Castries, uxor optima, as the stone called her,—Diary of Thomas Moore. NAVAL INTELLIGENCE, PORTSMOUTH, APRIL 26. Her. Majesty's ship Hastings, 72, Captain Austen, unbent sails this morning at Spithead, and was towed into harbour by the Sprightly and Echo steamers to be dismantled and paid off. The widow and daughters of the late Admiral Sir Francis Austin, with their baggage, were landed at the dockyard yesterday. The London, 90, Captain Charles Eden, returned to Spithead this afternoon from Plymouth. The Illustrious, hospital-ship, was inspected this morning by Rear-Admiral Fanshawe and Captain Scott, of the' Neptune. The officers and crew of the Agamemnon, Captain Sir T. Maitland, having been turned over from the Camperdown, the sickness having entirely disappeared, and her stores are being reshipped with all possible dis patch. - The Vulcan steam troop-ship, Captain Von Donop, has been supplied with lower yards and topmasts, and will shortly be ready for sea. Wind, S.W., with fine weather. PLYMOUTH, APRIL 26. Her Majesty's steam-frigate Odin, 16, Capt. F. Scott, arrived in the Sound last evening. The sickness on board the Odin left as soon as the land was cleared. She has been to Vigo. On entering Plymouth Sound only one engine was used, as one of her boilers is out of repair. She is expecting telegraphic orders to return to Portsmouth. The Sanspareil, screw steam-ship, 70, Captain S. C Dacres, left the Sound at 5 p.m. yesterday for the east ward. The merchant-brig Hamlet, of London, Capt. Har- Wood, from London, the 16th inst., for Adelaide, with passengers and a general cargo, put in here yesterday afternoon with pumps choked and leaky. WOOLWICH, APRIL 26. It is not yet known who will be master shipwright at Woolwich Dockyard in the room of Mr. Oliver Lang, deceased, but it has been decided that Mr. 0. W. Lang, assistant to the master shipwright at Chatham Dockyard, is to be promoted to be master shipwright, as he is the senior assistant master shipwright, although Mr. Chat field, assistant master shipwright at Woolwich Dock yard, is the senior as an officer in her Majesty's dock yards, and, consequently, it rested between these two officers. The officers of the Woolwich Dockyard battalion com mence their summer drills to-morrow, and the workmen recently entered in the yard are having new clothing made for them previous to the men commencing their summer drills. The Phoenix screw steam-sloop, Commander Edward A. Inglefield, is now so heavily laden that she draws 16 feet of water. She has a large supply of stores and coals, but a portion of the latter will be consumed in her voyage to the North Polar regions. It is now de cided that two sailing vessels, laden with stores for Captain Sir Edward Belcher's expedition, will accom pany the Phenix to Beechy Island, and the Diligence store-ship is now loading at Deptford, to be employed, in addition to the Breadalbane, on that service. The Breadalba ne h as ta k en on board: 200 tons of the best Welch coals at this port, and will be taken out of the basin and up to Deptford to receive provisions. She will then return to Woolwich and fill up with patent fuel. THE NAVAL COMPASSIONATE FUND-WHO HAS THE CONTROL ? TO THE EDITOR OF THE MORNING HERALD, Sir,—l feel that I need nu apology in addressing my self to you on a subject which is of peculiar importance to the widows and fatherless, especially to those con nected with the Royal Navy. You have always stood out boldly in protection of those who might deem them selves oppressed —you have constantly opened your columns to the complaints of those whose sufferings have been neglected in high quarters ; and I therefore have every hope that you will render your powerful in fluence in causin g an inquiry to be in s tit u t e d as t o th e distribution of afund which originally was intended to be devoted to the wants of the poor and needy. I am the widow of a Master who served long and gal lantly in the late war, and who left behind him, owing to the utter callousness of various Boards of Admiralty, nothing but a good and honourable name (beyond the pitiful pension of 401. per annum) to his widow and orphans. In due time, after considerable exertion, I obtained 81. a-year as an allowance for my daughters until they attained the age of twenty-one ; for my boys, who were above sixteen, but who, from circumstances, were quite unable to provide for themselves, I got —nothing. My daughters are still unmarried, and, owing to ill health, can do nothing towards obtain ing a livelihood. My appeals to the Admiralty in their behalf are met with the usual cold official letter, and thus am I left to struggle on in my old age, con tending with poverty and sickness on an annuity that would be looked upon with contempt by the valet or cook of any one of their lordships, or of the chief clerks of the Admiralty. I can expect at my time of life but little at the hands of those who have the dispensation of the Compassionate Fund ; but, in the name of the wives, children, and sisters of the gallant men now serving their country, will you pardon me if I beg that you will publish the amount annually devoted by Parliament to maintain this fund, and the name of the particular Lord of the Ad miralty under whose directions it is distributed, and the reason why a captain's orphans should be entitled to a larger sum than those of a commander, lieutenant, or other junior officer, unless the father had peculiarly dis tinguished himself, for it should be borne in mind that it takes as much to feed and clothe the one as the other. This fund has hitherto escaped the notice of an in quirer into modern abuses, and I trust the time has now arrived when, with the invaluable assistance of your pen, its mysteries will be opened out to the public, and an equitable investigation ensue.—l am, sir, your obedient servant, A MASTER'S WIDOW, Portsmouth, April 14, 1853. [We believe that Mr. Hay, the Chief Clerk of the Admiralty, has the control of the Compassionate Fund. —ED. 111 . H.] THE JAMES WITT.—The James Watt, launched at Pembroke, is a two-decker, and is pronounced by com petent judges to be as fine a vessel as was ever launched. She is fitted with the auxiliary screw propeller, and has Robinson's patent tiller, which is necessary, as the shaft of the screw comes up through the cabins, and it is therefore requisite, in order to clear the casing of the shaft, to have recourse to a long tiller. She is fitted with an outside balcony and spacious galleries. She *ill be taken round to Plymouth by Mr. Brown and his party of seamen-riggers, and, on arriving at that port, will immediately be got ready for commissioning. PRIZE MONEY.—Woodhead and Co. have given notice that the account sales of the proceeds arising from the capture of the slave-vessel, name unknown, by her Ma jesty's ship Castor, Commodore C. Wyvill (in company with her Majesty's ship Dee, F. H. Stirling, Esq., lieu tenant commanding), on the 7th of June, 1850, will be registered in the High Court of Admiralty on and after the 7th day of May next. PRIZE MONEY.—Messrs. Case and Loudonsack have given notice to H. B. Beresford, Esq., lieutenant com manding, the officers an d crew o f her Majesty's brigan tine Spy, who are entitled to share for the slaves cap tured in two canoes on the 3d of November, 1851, that their respective shares will be paid to them, or their legal representatives, on the 17th of May, 1853, a t N o . 1, James-street, Adelphi, and re-called every succeeding Tuesday and Friday for the usual period, agreeable to act of Parliament. Scheme of Distribution—Fkig, 141. Os. 4d. ; commander, 261. ss. Bd. ; fourth class, 71. 19s. 6d. ; fifth, 41. 13s. ; sixth, Si. 19s. 9d. ; seventh, 21. 13s. 2d. ; eighth, 1/. 6s. 7d. ; ninth, 16s. 7d. ; tenth, 9s. 11d. THE DEAD OF THE FUTURE AND THE GENERATIONS OT THE PAST.—I think it necessary to inform my readers that these remarks are a reprint of my " Practical Sug gestions for the Establishment of National Cemeteries," published in the year 1849. A strong conviction of the necessity of the case, and a belief that I might ren der a service by the republication, has alone induced me again to take up the subject. I have neither the inclination nor the space at present to wade through the mass of " Reports" which have been subsequently issued ; but I may remark, that already precious irredeemable time has been lost which the people had a right to expect should have been employed in energetic action. Instead of wasting time and money in arbitration, which has even tuated in a sum of 117,000/. being awarded for the Nun head and Brompton cemeteries, which sum the Treasury has declined to advance ; those to whom the power of provid ing an efficient remedy for a grievous and hourly increas ing wrong has been delegated, ought to have opened forth with cemeteries sufficiently capacious to receive the dead of the metropolis for centuries to come. And here let me observe, that not only the dead of the future, but the generations of the past, demand our care and solicitude. Myriads of bodies piled one upon another in the vaults of our churches and chapels, which have been during centuries converted into charnel-houses, are furnishing their quota to the general mischief. Thousands of those whose bodies have been so disposed of have not a single living representative. If, after due official notice, they were unclaimed, what sentiment could reason ably be offended if a solemn and appropriate transmission were accorded them by funereal trains to a cemetery ? Having myself personally superintended the exhumation and removal of many thousand bodies from the cellar under Enon Chapel, Clement's-lane, Strand, in the years 1847-8, I am fairly entitled to express my opinion that what has been done by an individual, alone, and unassisted, may be accomplished by an imperially constituted autho rity. This undertaking was effected without any acci dent, and four up-heaped' van loads of human remains found Christian burial in the Norwood Cemetery, whilst an enormous quantity of coffin-wood from the same place was consumed by fire at Sydenhatn. I mention these circumstances in order that I may place on record a remarkable fact, viz., that although upwards of 6,000 persons visited this wretched receptacle during the time it was in my possession, and although I am acquainted with many who had placed relatives and friends there, yet only one person made any inquiry concerning one body, out of the many thousands there deposited.— C. A. Walker, Surgeon, on the Past and Present Con dition of Intramural Burial-places. ALARMING HIGH TlDE.—Yesterday afternoon, owing to an immense amount of land-water, arising from the recent excessive rains, and a strong north-easterly wind , the waters of the Thames rose to an unusual height, and at half-past four overflowed their usual boundaries, inun datin.;• the low-lying places on both banks. At seve ral of the steam-boat piers extra accommodation was re quired to land and embark passengers. It is fortunate the tides are on the neap, or the damage would have have been more extensive. COUNTRY MARKETS. IPSWICH—APRIL 26. .. 4 ' Wo contin ue t o b e very scantily supplied with 314,17 The trade f or w h ea t was very firm, and prices full.' ported and inclining upwards ; indeed an advance oi l ; week's prices was, in some instance s , realised. The w e ' e ; is so cold th a t maltsters incline to keep wetting; belle barley of malting quality was readily sold. tf PER QVI PER QUARTER. Wheat,,red (eld) 43 s to 46s Barley, ga grinding ..• -- ' s t0.,4 Ditto (new) t 4 Ditto, white (new) 48 s t o 54 s P eas Ditto (old) Barley, malting ... 34s to 36siFlour, per sack AVERAGES FOR THE WEER ENDING APRIL 23, 185 3' Wheat _614 quarters, at 44s 1d Barley Oats /7 00S OCI Beans 1 , 31 s 8,1 Peas 9 32s 6d HULL—PRIL 26. and To-day we h a d a small suppl A y of farmer s ' wheat, sr i fresh qu a liti es i s per qr. dearer, 47s to 49s being genet! paid by m ill ers and factors. More looking after fo';'; fresh and sweet bringing rather more money. Of bar considerable arrival has taken place, but importers disposed to give way much in price. Oats are dull steady sale. A goo d i nqu i ry f or peas, and fine q vs fetch is more. Th e li nseed market fully as dear, any's obtain some advance. The import of rapeseed cow,. dull market, b u t ca k es are scarce, and fetch our quo t a ' as do also bones, which are arriving more freely. The following are the present prices of grain :- 8 s Wheat, English, red 46 to 49i Ditto white 47 t o 5 0 Dantzic and Konigs berg Pomeranian and Ham burgh Danish, Holstein, and Friesland 42 to 44 Russian and Odessa 40 to 43 Oats, English Ditto Danish Ditto Friesland Ditto Russian lB to 19 Barley, malting Ditto grinding 27 to 28 Beans Ditto foreign Peas, white and yel 36 t o 39+ 3 0 ' Peas, gray and black - ; Linseed, Black Sea 4 , 6 , Ditto Petersburgh •'" te Ditto Riga and Arch- 40 to angel Ditto Konigsberg and Memel 3S t t " ' ro r Lins. c., Hull 7110 s to Ditto fine for. 71 7 s ocl Ditto inf. for 61 15s to Rapeseed...... 26/ 105 to Rape cakes 105 s to °,.! Tares, English 36s Ditto foreign Guano 51 9/ to Bones 102 s 6J to Rye Meal ................. . 48 to 501 44 to 46 CORK-APRIL 25. Brls. c u rrenc: White wheat 00s Od to 00s Od Os Od--20 — Redwheat OOs Odto Oos Od t Od- 2 O 01 Ditto Oo s Od t o OO s Od OOs Od—a - Ditto OOs Od to Oos Od) . I 59 Barley l2s 6d to 14s Od i t Ditto .OGs Od to OOs Od} OO s Od-1617 Ditto OOs Od to 00a Od - 0 Bere OOs Od to OOs Od Os cm i 175 Oats Ditto Oos Od to OOs Oct 10s Od 1 Ditto OO s Od t o Oo s Od Pigs O os Od t o Oo s Od OOs Od Per Quantity sold at the highest prices :- 00 barrels white wheat ; 00 red ; 10 barley; 0138 oats ; 0 pigs. ~ Quantity of grain and num b er o f p i gs sold last weed cil Wheat, 131. Barl e y, 713 . Bere, 00. Oats, " Pigs, 00. Return of cattle sold for week ending April 23 :"'" Pigs, 395. Sheep, 525. Cows, 69. PRICES OF BUTTER. CANT. CURRENCY. First quality lo4s First quality ........... Second quality loos Second quality ........ • Third quality 94 s Th ird quality .......... • Fourth quality Fifth quality 74s Fifth quality ........... ••• Sixth quality 6os Sixth quality ........... ".. Coitx.—Flour— First, 15s Od to 168 Od; extra, ll t Yi? seconds, 13s ed to 14s 6d ; households, lOs to 13s Od ; 7s Od to lOs per c w t. M ea l—l n di an meal, 7 s 6d. to r Se cs . oatmeal, lOs Od t o 13 8 Od; wheat meal, lOs to Ils Od P e s,' Indian corn, 71 5 s Od to Si O s Od per ton. Bran, 41 to 4t lOs Od per ton. Hay—Farniers, 32s Od to 42s Od; ,' l ./ 4 365; dealers, 38 8 Od to 008 Od ; average, Os per ton. „'Q; Farmers, 20s Od t o 25 s Od ; average, 00s ; dealers, %,`)",fd: 00s Od ; avera ge , O s. per ton. Bread--Wheaten lob 9i Od ; household ditto, 6d to Od per 41b.—Fresh butter , lid per lb. Eggs, 4s Od to 4s 1 per hundred. Mel! ', Ai' 4,3 d to 8d ; mutton, 5Ad to 701 ; veal, 5d to 8d ; porn(' 6cl ; bacon, 7d to 8d ; saus ages, 6d per lb.—Fish, Ne`ct land, 111. Os to 121 O s p er t on ; Scotch herrings, 00s 'ot a Red, do„ 30s per bd.—Potatoes, whit e , Iod t o 12d; r, 12d to lbd.—Coal s , N ewpor t , 2 1s; Lydney, 21s; „ Od per tou.—Whiskey, 25 0.p., 6s 10d per imperial Hides, market, 30 s t o 365; Salted, 308 to 38s per ei vt i o o. skins, Ud per lb.—Bangor slates 21. 17s. 6d to 31. Pe i :o,l 4 Fleece wool, 00s to 00s per stone.—Hemp, 381. t ° ,,„.d . ,; ton—Timber, Memel, 31. 13s ; red pine, 3i. 15s ; yet,"lplr 31. ss. per ton ; deals, 191. to 201. per hundred.—ltilor, 8/. to 10/. 108. per ton.—Tallow, 478 to 47s 6d per cwt. ( 100 71. lOs to 01. per cwt.- Tar, Archangel, 198. per bd. " Peruvian, 101. lOs to 111. per ton. COURSE OF EXCHANGE—YESTERDO' ~, Amsterdam.... ........ 11 17 Gibraltar .......... •• " , 29 L :, Ditto, three mouths .. 11 18 ki Leghorn .......... •• " .2.5; Rotterdam .......• .... 11 18% , Genoa .......... ..... • Antwerp .............. 25 30 Milan ........ ..... •• • Brussels .............. 25 30 Venice .........• ••" • • Hamburgh ...... • ..... 13 8U Naples ...........• •• ' • I•,\ ', Altona ............ •.. • -- Palermo . .•••• ' • • 1 •i Rio Janeiro • • ... Paris -....... • • •..... 25 7% iy& essina ........•• ' 5 34 Ditto, three months .• 25 27 [Ashen .. •• •• '..• Marseilles........ ••••.. 25 30 Oport .•• • • • •' • -- Bourdeaux ............ Frankiort-on-Maine .... Vienna ........ 120 y ••••• • • • • ' -- Berlin ..........., BBuenos Ayres.. •• ', „ i 4 at , Trieste ...... •• • ..... 11 6 Phiiadainig r a i i: ; , : , :, , p ,s O i l , •• • • ....-. New York, 60 di0 , 5 .. ' . .. ~ 11 9 Petersburgh.. : : :: : • .• • • 37% Foreign Gold in Ban £3 17 0 o i Madrid ..........• •• • • •50 i,, Portugal Gold Coln .. 0 „ i Cadiz.. ....... ... • • • • ' • 8arce10na....... ••• • • • .' r ni Mexican Dollars .... 0 ' o ' tl Seville ........ •••• ' • • pi • 0 " •••• " • • illver inbars ...... New Dollars ...... 0 4 I SEABORNE MAILS. (N signifies that the mails are sent fYont the General ro! by the night—and M by the morning —dispatch.] —r lo4 Day when made up F rom what 00 COUNTRIES. in General Post- Port , Office, London.l Dispatched.. -....: „ ," g if , Egli America(byßrlt.pack)N Every Friday .... Liverpool ... E 0 America (by United Sts. packet) ..........N April 19 ........ Liverpool... Apr il America (by U. States WI Australia packet) .........N April 18 ........ Southampton Australia (via South- 4 ampton) .. Ditto (via Marseilles) N Bth of May ...... Dover ...• • • l I P I. Ditto (via Cape of 4.400 d Hope) ............N 2d of June ... ... Plymouth .• Itt.,i A i Africa (West Coast)..N 23rd of the month. Plymouth .• ~;tIY Alexandria.......... N 8,9, 24, & 30 of m Dover ...• • • '4,1'1, Alexandria.. .. ......31 4th & 20th of mon. Southampton . 1 ". o f Bahamas .... AI lad of the month Southampton Is; 0 1 6 Belgium .......... N 14 a11y...... • . .... Dover ...• • • ~,i ) 41, Brazil .....• AI 9th of tie month.. Southampton . 1 ... , - ,, l' ; Buenos Ayres 3l 9th of the month.. Southampton IM i iiis? Cape of Good Hone N 14th of the month Plymouth .• 11 , P 00t1,6 Cape of Good Hope N 2nd of June .. .• .. Plymouth .• ', 4 11 , Cape de Verds N 14th of the month. Plymouth .• " 4 Ceylon (see India) April '', Ceylon ... . .. N 14th of the month Plymouth • • •--,, '. , fP'' Channel Isles ...... N 3 fon.,Wed.,&Frtd. Southampton ' .. .. ,0 `: I Chili—. .....• • • . IV -A & 17th of month Southampton lu"' 4 China (see Ir d! a) A rill r ~ Constantinop'e N 7 ,8,17,21,&27 ofm Dover.... • • —„,',:. •,,.' ConstantinoVe ........ 4th & 20th of mon Southampton ?II 1r Cont. of Europe of & N Twice daily ...... Dover ...... I- ,01/ • ei , Egypt (see India) To le 4 France ........ AI & N Twice dai1y...... Dover ...• • • „ o r Gibraltar .... • • ...31 4,7, 1/, 20, 27 of m. Southampton ,' Greece (see India) sfe I f " Greytown ..........31 2nd & 17th of mon. •lonthampton \ i e. e l, Haroburgh N Tuesday & Friday London ... • • ? - t otel Havanneh .......... M 2nd of the month Southampton 1 , • 10,i Holland . .. M Wednesday & Sat London .. - • • ; 3 ,' ! Honduras .......... 31 17th of the month Southampton 4 . . , : India (viuSouthampt.)lM 14th & 20th of mon. Southampton , i 1 India (via Marsellles)3l Bth& 21th of wonth Dover .... • • '` l4. ' , ll i lonian Isles (see India) O eas Ireland .... • ...M & N Twice daily ...... Holyhead ..• ;, g ',6 Li5b0n....... • •..... II 7,9, 17, &28 of in. Southampton `,,—;. Madeira ...... • • ... —3l 9th of the month Southampton Ai a " ) , l' 'Madeira ..... • .... N 23rd of the month Plymouth .. ''' t i 1 Malta (sae India) M tp Malta .N 7,17,19,28, 30 ofm. Dover ..... • --ril ' Mauritius (see India) , 0 10:„, Mauritius .... • .....N 14th of the month Plymouth .• , 0 1' Mexico .....• •.....31 !nel of the month. Southampton 's`y 1 Naples ..... • • ..... N s tht s th2sthofmon Dover .... • • c 4 „ a f Iki New Granada .... .. 3; 2d & 17th of month Southampton J.eft , New Zealand By private ship .. Various port. U l n a / , Papal States ........N thl s th2Athoflnon Dover .... • ~''' , Peninsula .. .. .. .. .. Do th l 7th2Btholmon Southampton . •.,,";,, Peru .......• .• ....IV '4l. & 27th of mon , outhampton ' l 'OlY Port Natal ......._ N 14th of the month Plymouth • • ,1,4 Sicily ...... •• . • .. • •...N ithl: , th2sthofmon. Dover ...• . • ',.'t , Ttricany ..........N s thisth2sthofmon. +hover ...• • • ', 1 , 4 5 , ' Venezuela, .. .. .. .. .. 31 2cl & 17th of month - oxthampton Van Diemen's Land (see 052/ 1 Australia) . _ West Indies ........ 3! 2d& 17th of month Southampton h o ----- D b if l/1 dates fall on a Sund a y, th e nia'i o dP 4 P' ing day, with the excep ti on o f the lc" Malta, both of which will be diePa * When any of these dispatehe t on the follow Southampton), and the day preceding. BIRTHS. ----- OF A BON. 131 Ari8° On the 25th i ns t., a t 5, U pper George-stree t, square, Mrs. Killingworth Hedges. OF A DAUGHTER. t b6 On the 25th i ns t . , a t Churehmeadow, SY- A enW wife of George Grove, Esq. il ly' MARRIED. 1 S. -AO' On the 23d inst., at Enfield Church, si an ue-- etb re , Esq., son of Dr. Millar, of Enfield, to E liz3 .o-s ol' second daughter of W. King, Esq., of // DIED. MED. .1- o- hIl Slid , On the 25th i ns t ., at No. 9, W o b u rn -square , i fa ° Smith, Esq., age d 73 . t , svi.sd' els, On the 24th inst., at Lowestoft, lefarY - `- n e ,ry s t ' Robert Bevan, Esq., Rougham Rectory, -'"--- iko n:: munds. On the 24th inst in Watling-street, Cant erb ir tul , o'f $ l l, Maria, d aug ht er of the late Rev. Dr. Gar T a te S ir Barnet, Herts, and gran d-d aug ht er of the Garrow. ,„;14, 0 -irOu'll:" i t I.ONDO2r : Printed and Published by 311:Trj) ra - c of No. 112, Strand, Printer, at The Sun 0 - - 41 , 0 ° Lovo - Strand, in the - "reeinct of the Savoy, i n Middlesex, Wednesday, April 27, UN, A r , {ADVERTISEMENTd—HoIIoway's Ointment an e, excellent Remedies for the Cure of Bronchitis 013 ; rated Sore Thro a t s . —E xtract of a letter fr°„l,fitt James Downing, o f Paris-street, Exeter, dated 30, 1853.—" To Professor Holloway.--Sir, VT,-0 43 4 , ment and pills have effected upon me a perfect C ,"i dreadfully diseased throat, arising from - c old, ‘ l " l G oit' A timately terminated in bronchitis. The medic!- yid e received was unable to combat with the disca s ', was rapidly sinking under its influence. At tjt / 1 0 1 i 0 I had recourse to your medicines, which in a, fe. t . lc, le o relieved me, and I am happy to inform you, t BA , -, ..--, A t t . ° than a fortnight I was entirely cured by the pbP ' by all druggists, and at Professor Holloway's r" - meat, 244, Strand, London. TB