The Sun. — London, England, 1853-04-30 00:00:00

He would now avail himself of the luxury which the hon. member for Surrey had said any one might enjoy, namely, that of picking a solitary hole in the budget. He objected to the increase of the spirit duties. (Hear, hear.) These duties had been called a tax on drunkards ; but without stopping to inquire whether a dissipated man had ever been reformed, or a sober man ever kept from dissolute habits by a tax, he would remind the right hon. gentle man that by his own doctrine the increased duty might injure the revenue. They ought never to forget the aphorism of Canning, that in financial arithmetic two and two did not make four, but one. (Laughter.) However, he (Mr. Urquhart) should heartily support the budget. Lord JOCELYN observed that the right hon. gentleman the President of the Board of Contrl (Sir C. Wood) had divided the opponents of the budget into two classes—the landed interest, and the people of Ireland. There was, however, a third class—namely, those who dissented from details of the measure, and who, especially, thought that the imposition of the income tax for seven years, without revision or reform, would be impolitic and injurious to the character and commerce of the country. (Hear, hear.) The abolition of the soap duties, the reduction of the tea duties, and the alteration in the assessed taxes would, he had no *doubt. be most grateful to the middle classes ; but the re imposition of the income tax would be regarded with very different feelings. The right hon. gentleman had declined to meddle with that impost on the ground that it was inca pable of amendment; but how was perfection to be at tained if they never attempted to improve. (Hear, hear.) He contended that, without some remedy or alteration, the tax ought not to have been extended to other classes. Sir R. Peel, in the zenith of his power, had never proposed this tax for longer than three years; and there was no rea son why this should be done now. (Hear.) It was a tax which ought frequently to be brought under the conside ration of Parliament. As to Ireland, he contended that no sufficient equivalent was given ; it would be an additional taxation of about 400,0001. (Hear, hear.) While he was an advocate for Ireland bearing its fair share of the national burdens, he contended that it would be unjust to make her pay the income tax. He was unconnected with any party in that house, since hehad lost his friends (the Peelites) who used to sit on his side of the . house—(loud cheers from the Opposition)—but he endeavoured to take a fair view of every question as it came before the house. It was proposed to raise the spirit duties in Ireland. The late Sir R. Peel had failed in a similar attempt ; and the only re sult would be to demoralise the peopl e , an d t o throw addi tional duties on the constabulary. (Hear.) He was favoura ble to the taxes on succession being extended to real property, but if this were done they must be prepared to deal with the burden of land. (Hear.) What paid the poor rate, the highway rate, and th e coun t y ra t e ?These rates amounted to at least 15 per cent. on the annual value of the land, so that a man investing 100,000 1 . in land, and another investinc , 100,0001. in the funds, were very diffe rently taxed. (Hear.) Before extending the succession tax to real property, they must deal with the transfer of pro perty and the system of entail. Hear.) The effect of the income tax on the yeoman class, once considered the most loyal subjects—(hear, hear)—would be utterly to destroy that class. It had been complained that the tax was in quisitorial ; it would now be rendered ten times more so. He was sorry to oppose his respected friend the Chancellor of the Exchequer, but he felt that this tax would be neither just nor equitable. (Hear, hear.) Mr. CARD WELL believed that in the year 1842, when his right hon. friend Sir It. Peel had proposed the income tax upon its present basis, he had the advantage of the support of his noble friend who had just sat down. (Hear.) When he (Mr. Cardwell had the honour of holding a sub ordinate position in the Treasury, under Sir It. Peel, he had an opportunity of ascertaining that his right hon. friend had weighed most carefully the possibility of extending to the professional classes those alterations in the income tax for which his noble friend had just been contending. When the hon. member for Sheffield had brought forward that subject before the House of Commons his noble friend had voted against the hon. member for Sheffield, and in favour of the income tax. (Hear. hear.) Well, his noble friend had done something for the Government that night, for although it appeared that they could not have the advan tage of his vote, yet there were many portions of his speech which were very much in their favour. His noble friend had objected to the continuance of the income tax for seven - ears, but so great was the confidence he had in many of the propositions of the Government, that he believed the remis sions of indirect taxation now proposed by his right hon. friend the Chancellor of the Exchequer would be so rapidly productive of advantage to the country as to enable the Government to do away with the income tax altogether before even seven years had expired. The argument of his (Mr. Cardwell's) noble friend amounted to the admission that the budget was so excellent a financial scheme that he would not repeat the vote which he had given upon a for mer occasion. Now, the Chancellor, having taken a pru dential review of the position of the country, asked them to continue the income tax for a period of seven years ; but if at an earlier period his right hon. friend should find him self justified, in consequence of the improved condition of the country, in remitting that tax, his noble friend would be at liberty to make a motion to the effect that the tax should be abolished, and he (Mr. Cardwell) had no doubt that under such circumstances the House of Commons would be found ready to accede to his wishes upon the subject. But his noble friend had alluded to the case of the poor artisan, and had stated that the Chancellor of the Exchequer had proposed to subject him for the first time to the operation of the income tax. The noble lord had voted in December last for reducing the income tax to 1001., but if he would just refer to the case of the artisan he would find that the 51. or 61. a week which he earned amounted in the year to more than that sum. He (Mr. Cardwell) thought, therefore, that he was justified in say ing that the Government had some claim to the speech of his noble friend, although they were to bo deprived of his vote. But the noble lord had exclaimed against the exten sion of the income tax to Ireland. He had, however, stated that that country ought to bear its proportion of the na tional burdens, although he objected to have that principle carried into effect in the present instance. Now he (Mr. Cardwell) wished to offer a few observations to the house upon that particular subject. If there were any feeling which it was desirable that members of that house should foster more than others, it was the sincere desire that in' matters of taxation, as well as in all other respects, all parts of the United Kingdom should be looked upon as forming one great whole. (Hear, hear.) He believed that hon. members, in occupying themselves in the discussion of the various details of the budget, and in considering the comparative advantages which it was likely to confer upon particular portions of the empire, were corres ponding but in a very slight degree with the feelings with which the public had hailed the announcement of the budget. Public opinion had not dwelt solely upon the comparative advantages which Scotland or Ireland was to derive from the financial scheme of his right hon. friend the Chancellor of tho Exchequer, but had viewed it as a comprehensive whole, the result of whose operation would be to confer inestimable advantages upon the empire at large. He deeply regretted to find that the sanction of a name for which he had the highest respect had been given to those invidious comparisons between different portions of the country. He could not help recollecting when he heard his right hon. friend the member for Portsmouth draw a comparison between Great Britain and Ireland, that the last. time Parliament had made a great remission of taxation, in the case of the window tax, it had not been argued that the United Kingdom should not benefit by that exemption from the taxes upon light. He did not understand the arithmetic which laid down that because Great Britain bore for 10 years the income tax to which Ireland had not during that period been subjected, that freedom from taxation afforded any good reason for con tinuing the exemption. The question in reference to the income tax which they ought to consider was, whether past experience of that tax had been so satisfactory as to en courage them to take another step in that direction. Now, the income tax had been imposed upon this country at a period when, by successive deficits for several years, we had incurred a debt of ten millions sterling. It h a d been imposed when other expedients had failed to recruit the national exchequer. What was the first effect of that ex periment in taxation? Two millions of taxes had been re mitted in three years, and what was the position of the country ? The Customs and Excise had produced as large an amount after that remission as before. Nor was that all. Sir Robert Peel having asked the House of Commons to impose the income tax for three years, had led them.to suppose that at the end of that period it would be optional with them to decide in favour of its remission or continuance. Had the pledge given by Sir R. Peel been fulfilled ? At the period to which he (Mr. Cardwell) refer red there was a balance of 6,250,0001. in the Exchequer ; the sum levied under the income tax having amounted to 5,100,000/. while the net surplus was 1,250,0001. Th e House of dommons was then in a position to remit the in come tax, there having been a surplus in the national Ex chequer ; but so well satisfied had Parliament been with the experiment which had been made, that they voted for a renewal of the income tax, and upon a larger scale than it had at first been based. Now what was the position of the country in the year 1847 ? Seven millions and a half had been taken oft' the Custom and Excise duties in the years immediately preceding, and in 1847 they again reco vered themselves. What was the position in which the country was placed at the present moment ? Since 1847 more than 3,000,0001. of taxes had been abolished—nearly one-third of the duties derived from the Customs and Ex cise had been remitted, and once more those sources of the public revenue had regained their former buoyant state. That was the past history of that tax, which Great Britain had been bearing, and from which Ireland had been ex empted. But had Ireland received no share of its benefits? Prohibitive duties and protective duties had been repealed ; the duties on articles of the first necessity had been re moved ; the raw elements of industry had been freed from taxation • trade had been stimulated ; inditstry had been promoted; and profits had been increased. Had Ireland derived no advantage from those operations ? (Hear, hear.) Ho had heard that evening an Irish member speak of those abolitions or reductions of duties as if they had entailed a loss on Ireland. (Hear from a few of the Irish members.) Hon. gentlemen cheered that statement. But had it been a loss to the starving millions of Ireland that the duties on articles of the first necessity had been removed ? And then let it he remembered that the calamity which had befallen Ireland was to be rendered by that budget—and he re joiced to say it—an Imperial calamity, for he wished to see the odious relations of debtor and creditor between the two Portions of the United Kingdom totally abolished. That cala ulitYhacl cost them 9,000,0001.,but the income tax had enabled them to meet that charge. But had thetsdvantages of our recent Britain ? commercial policy been confined to Great adop tion the shipping that since the period of its first adop found that within ''Jra Belfast had been doubled ; and he railways ba,d more thanlast five years the traffic on the Irish opposite argued that tho t H robled. (Hear.) Hon. gentlemen measures for a c we e tnancials measures were great But had they operated Prejudicially in the case of a poor country—in the case of Irlcanied Whence had come the capital which had recently been invested in land in Ire land ? Whence hail come the ca l the progress w rail ways in Ireland ? Whence had come hick had taken place in Ireland ? He answered cial reformations which they had effectel, Iroui the finan tea years. (Cries of " Hear, ' and " during the last the motion then before the house ? One would tthrintatiwams a great portion of that debate that they were about t o ' • ro divid on the motion which had been put on the paper b the Irish representatives, "that the words ' Great Britain' be substituted fcr the words ' United Kingdom' in line two of the resolution of the Chancellor of the Exchequer." But that was not the proposition then before the hous e . The proposition before the house was, that " the continua tion of the income tax for seven yes, its extensi on to classes heretofore exempted from its operation, without anvmitigation of theof inequalities its assessment, was alike unjust and imp o litio." Now, when we found in a ral resolution of that co mmittee of way s and means a gene character, one immediately saw that there must be some p ec uliar motive for the adoption of that form of resolution. baronet who had moved that Tlc bad bear! the 1 't he was guided by , iemehdaent say 'Wet, in proposing he had previously been the same principles by which . ous °lasso. guided in his exertions on behalf of the vn Tilt SUN, tonON, SA_TURDAV EVENING, _APRIL 30, 1853. Then he (Mr. Cardwell) said that that was a Protectionist amendment in disguise. (Cries of " oh," and hear, hear.) An lion. member on the same side of the house, who had followed the hon. baronet, had told them that the power ful argument of the Chancellor of the Exchequer had shown him that the agricultural interest paid 9d. in the pound to the income tax, while trade paid but 7d. ; and the hon. gentleman had added that he was indebted to the Chancellor of the Exchequer for having opened his eyes upon that subject. He had afterwards gone on to say that the agricultural interest had paid 6,000,0001. too much in the shape of income tax, during the last ten years ; and if that tax were continued during the next seven years. in the mode proposed by her Majesty's Government, they would pay 3,000,0001. more in excess of the charge to which they were liable. But did honourable gentlemen mean to reduce that in equality? If they did, let them openly , avow their intention ; but let them not imagine that the tradesmen and the professional men of this country were so simple, that, under the guise of a general proposition for removing the inequalities of the tax, they would consent to allow the agricultural interest to escape from the payment of 3,000,000/. of taxation. His noble friend who had last addressed the house had said, that if they carried that budget they should deal with the burdens on land ; and he had particularly instanced the case of a yeoman with an income of 601. or 701., on whom the financial proposals of the Government, would, he said, press with special severity. But his noble friend had himself voted in December last for a proposition which would impose a heavier income tax on the owner of a property worth only 501. a year, while to that charge was to be added the burden of a doubled house-tax. (Hear, hear.) But how would hon. gentlemen opposite redress the inequalities of the income tax ? They had not told the house the mode in which they would accomplish that object. It was true that a scheme for its attainment had been embodied in the financial pro posals of the late Government ; but he believed that it was at present universally acknowledged that that scheme bad evinced an imperfect a,cquaintance with the schedules. The hon. member for the West Riding of Yorkshire had told them, and had told them truly, that it was not so much the inequality of the income tax that was objec tionable as the inquisition which it entailed. The honourable gentleman was supported in that view of the case by high authority ; for Adam Smith had de clared that "an inquisition which would extend to every man's fortune would be a grievance such as no country would submit to." (Hear.) His right hon. friend the mem ber for Droitwich (Sir 3 . . Pakington) cheered that state ment as if it were an argument against the income tax, as if he had himself never voted for the income tax—(loud cries of " hear, hear " from the Ministerial side of the house)—and as if the budget of December last had not con tained an income tax. (Renewed cries of " hear, hoar.") But let them consider what they would have to do if they attempted to remove the grievance under which one man was taxed on his capital while another was taxed on his income. In many cases the capital account and the income account were almost inextricably mingled together ; and their connection could only be unravelled in that case by having a particular income tax for each particular indivi dual. The fact was, that in the evidence taken before the committee, that was the remedy proposed for the griev ances of the present system. Bat they might depend upon it, that in proportion as they endeavoured to approach to greater justice in levying the income tax, in the same pro portion they would add to its inquisitorial character, which was its greatest evil. What was the question they had to consider ? The question was, whether they should call on all parts of the United Kingdom to contribute to a tax from which they had derived, during the last ten years, the most inestimable advantages, and from which, if they were to continue it for seven years more, they would de rive still further advantages, which, according to his noble friend who had last addressed the house, had been under estimated by the Chancellor of the Exchequer. They were told, however, that they ought not to extend to an impove rished and a depressed country a tax which was only fitfor a rich and a prosperous country. But the tax, it should be remembered, would only extend to incomes beyond a cer tain amount ' • and to object to an income tax on the ground that people had no income would be a most extraordinary proceeding. (Hear, hear, and laughter.) The hon. mem ber for Mayo (Mr. 0. H. Moore) had opposed the exten sion of the income tax to Ireland ; but he (Mr. Cardwell) could quote to the hon. gentleman, in favour of such a pro posal, a very high authority—namely, the hon. gentleman himself. On the 17th of March, 1848, the hon. gentleman had addressed the house as follows :—" He agreed with the hon. member for Marylebone in thinking that property in Ireland ought to be amenable to income tax. (Cries of " hear, hear," from the ministerial side of the house.) He thought it was just to the people of this country, and necessary for the people of Ireland that every man and every description of property should be made to bear his share of the national burdens. (Hear, hear.) Whilst the tradesman of England was contributing to the neces sities of Ireland, and whilst the former was endeavouring to bear up against an impossible experiment, was it not monstrous that the man who received twenty times the income of either should be allowed to sneak out of the difficulty and escape free ? (Hear, hear, and laughter.) So far from thinking that the present circumstances of Ire land exonerated her people from the payment of an income tax, he was of opinion that the present condition of the country was the very reason why they should be taxed." (Loud cries of " hear," and laughter.) Mr. MOORE said he wished to explain. The proposi tion which he had supported on the occasion to which the right hon. gentleman had referred, but which he hid not been able to bring formally before the house, was that the income tax should be imposed on Ireland for the mainte nance of the people during the famine. (Hear, hear, from the Opposition side of the house.) Mr. CARDWELL resumed :—lt was at present pro pose& that the income tax should be extended to Ireland, and at the same time that that country should be relieved from the charge incurred during the famine. He certainly felt indebted to the hon. gentleman for the very effective mode in which ho had given expression to views which he (Mr. Cardwell) could only have stated in far less vigorous language. He had troubled the house with a very concise summary of the benefits which consumers had derived from the financial reforms which under the shelter of the income tax they had been enabled to carry into effect. Ho had further to observe, that when they had first imposed that tax, they had had a debt of 791,000,0001., and that at pre sent at the expiration of 10 years, during which the tax had been levied, they had paid off the Irish debt of 9,000,0001., and they had reduced the original capital of the national debt by 12,009,0001.—that was to say, they had paid off 21,000,0001. of debt. But that was not all. Their balances in the Exchequer had been little over 1.000,0001., and they were at present nearly 9,000,0001; so that they had increased by 7,500,0001. It was the same great instrument which had enabled his right hon. friend the member for the University of Cambridge (Mr. Goul burn) to remove from the annual charge of the debt a sum of 1,200,0001. (Hear, hear.) These were benefits to the whole of the United Kingdom ; and they were at present called upon to renew for seven years longer that great ex periment—(hear)—that they might confer on the com munity during the time to come similar advantages— that as they had already removed the duties on light and air, they might at present reduce the duty on clean liness—(hear, hear)—that as in times past they had diminished the duty on sugar, they might at present dimi nish the duty on tea—(hear, hear)—and that they might extend the comforts of the people while they stimulated trade and increased the sources of the national prosperity. (Hear.) From the year 1798 to the year 1816, the income tax had carried them through eighteen years of revolution ary wars. From the year 1842 to the year 1860, eighteen years more would elapse, and the income tax would carry them during those eighteen years through a different spe cies of conquests. They had entered, as had been truly said that evening, on a new kind of conflict—on the peace ful rivalry of commercial enterprise—(hear, hear)—and un less they unfettered industry, it would be impossible for them to succeed to the fullest extent in that rivalry. The late Sir Robert Peel had found them labouring under many disadvantages ; he had found them the most highly taxed people perhaps in the world ' • but how greatly had their condition since been altered. (Hear.) Let them continue that tax until the year 1860, and to them the commerce of the world must gravitate under circumstances of the greatest advantage. No longer need the subjects of this realm retire to foreign countries for the purpose of economy, for this country would be the cheapest in Europe. (Hear.) Let them not debate that great question upon the mere consideration which part of the United Kingdom would derive from the measures proposed by her Majesty's Government the greatest amount of advantage. (Hear.) They hoped to confer inestimable advantages on the whole people of the United Kingdom and unless hon. gentlemen could show that some positive injustice would be inflicted by the system of taxation by which that great national benefit was to be conferred, it was their duty to give their cordial assent to a proposal which was replete with happi ness and comfort to the great mass of the people. (Cheers.) Mr. HENLEY said that the right hon. gentleman had drawn a flattering picture of the results whith that tax had accomplished. But it should be remembered that those results, however they might have been owing to a system of direct taxation, might have been obtained with out the inconvenience and the injustice entailed by the present income tax. The question they had to consider was not whether they had derived great advantages from the imposition of 5,500,000/: of income tax, but whether they ought to amend the mode of levying the tax, and to raise the money in a more equitable manner. (Hear.) That was the real question before the house, and yet the right bon. gentleman had hardly addressed himself at all to that question. Upon the subject of the income tax the hon. member for the West Riding said that the great ob jection to it was the inquisition to which it subjected people, and the President of the Board of Trade said the same. Now, if this were so, the Government were estab lishing an additional inquisition as grievous and as inquisi torial in their succession duty. (Hear, hear.) Tho Presi dent of the Board of Control had last night taunted those who sat on his (Mr. Henley's) side of the house for not taking to Bs. duty when it was offered to them. (Hear, hoar from the ministerial benches.) Now that was rather an old story to rip up ; but he confessed he had never hoard the Whigs when they used that taunt venture to say they could have secured the landed interest the Bs. duty beyond 1846. Unless they had told them that, and ho had believed them—(a laugh)--he thought perhaps they were as well off as before. (Hear, hear.) But what was the present offer of the Chancellor of the Exche quer? (Hear, hear.) The choice between 7d. and 54d., and the succession tax. How would that work ? It appeared to him the burden would be very much against the land. (Hear, hear.) Without entering into details ho was prepared to think that, considering the difference between these two taxes, a man when he came to estimate how much premium he would have to pay to get the suc cession duty would find it a losing bargain for the landed interest. (Hear, hear.) A great deal had been said in the course of the debate with respect to the justice or injustice of extending this tax to Ireland. Now, every man must admit that the taxation of the two countries had been always different. (Hear, hear.) In 1842 Sir Robert Peel (lid not impose the income tax on Ireland, but he proposed other countervailing duties, amounting to about 400,000/., or thereabouts. One of those duties had been repealed equally with regard to the two countries. So far that was a gain altogether. But was Ireland now in a better posi tion than she was in 1842 to bear the 460,0001. income tax, and a further sum for spirit duties? (Hear.) The draw backs upon spirits would also apply equally to the United Kingdom. In addition to the income tax, Ireland would leave to p a y 350,0001 . f or success i on d u t y, an d th e propo aidtemnit to be (Ha , therefore, ithreegra,rdhetoar.) The that couldcounptryree,ihdeentof the not Board of Control_had read last night an account of several unionsviairltlierieillanrd, showing what the greatest gain would man selected those but he added that he in arts of Ireland. The right hon. gentle• that, although most favourable to his case, unions in Ireland atough 45 of the most distressed wlrsiseyhaywelld onl would . pay 83,0001. a year in con solidated annuities, t income hefirs t tax. p la e t h h iy 42,000/. to the material stem in the case. In claim. In the next they e d f d e n c o le t nied the justice of the which Was a more material part of pay g the instalments, hear, and laughter.) It was one tC,llo'estion. another to pay it. (Hear, hear.) The we a debt, and aggregate payments last year amounted to one-half of the instalments. If Ire land, then, backed up in this respect by the report of a committee of the House of Lords, that that country ought not to pay two millions of the money, denied the justice of the claim, how did they expect to get the 600,000/. or 700,0001. they anticipated from her ? He not only thought it a bad bargain for Ireland, but an unjust one. He had always been disposed to deal out equal justice to England, Ireland, and Scotland; but equal taxation did not mean the same amount of taxation. (Hear, hear.) In 1800 the two countries started from a particular point of view, which ought to be steadily regarded. The present tax certainly did not keep up the distinction. A great deal had been said with regard to the benefits of keeping up the income tax for the next seven years ; but the arguments for retention were most contradictory. For instance, the hon. member for the West Riding and the hon. member for Montrose supported the tax because they wished it to be permanent. (Hear, hear.) Another class of gentlemen, the President of the Board of Control amongst the number, argued in favour of the proposal, not because the tax would permanent,b y e ea rso.rwouldthere in uf sevenpros pect pledge Th ep given ebutseut becausehh a u that c it ellor of the Exchequer, in addi tion to the income tax, proposed to put on 2,300,0001. by way of taxation ; and he took off about 2,500,0001. With very few exceptions the taxes taken off were altogether abolitions. The budget of that (the Opposi tion) side of the house added taxation to the amount of 1,000,0001., and took off taxes to the amount of 2,700,0001. The taxes, however, taken oft were not alto gether remissions, but reductions. (Hear, hear.) Sup posing the country to be deriving great benefit by keeping on a certain amount of direct taxation, and that they thought 'still further benefits might accrue from other re missions, was it to he supposed they would agree to the remission of the income tax ? (Hear, hear.) He did not think they would ; and, therefore, he desired to make the tax more palateable to the great body of the people. There was another point connected with the amendment before the house which rather surprised him that hon. gentleman on the opposite side had. not noticed. What they were going to do now, if they had voted this tax for seven years, was to part with the control of every single farthing of taxation for that period. (Hear, hear.) It used to be the practice of the house to keep in hand a portion of the re venue of the country. It was the case with the sugar duties ; and when these were disposed of, the income tax remained. (Hear, hear.) They were now about to part, with that tax, which, in his opinion, was not alone incon venient, but also unwise, as the house should always exercise a constitutional control over the taxation of the country. (Hear, hear.) Those were the reasons that in duced him to agree to the amendment which had been proposed to the first resolution of the Chancellor of the Exchequer. Regarding the income tax in the aspect he did, he did not consider it wise or politic to continue it for a period of seven years. Even though her Majesty's Ministers should be sincere in their intention to remit the tax at the end of that period, he did not believe it wise or politic to continue it till then. (Hear, hear.) He dire. approzed of the injustice of saddling Ireland. with the tax. It was not wise to set up a machinery in that country for seven years, even though it was cntended to get rid of the tax at the close of that period. (Hear.) Neither had the machinery for collecting it in that country been referred to. (Hear, hear.) That there were small occupiers in Ireland could not be doubted ; and it should be collected from these small occupiers, whether they paid rent or not. In 1842, when Sir Robert Peel proposed the income tax for five years, he declined to extend it to Ire land ; and nothing had since occurred in the condition of that country to justify the imposition of the tax. (Hear.) With these observations, and thanking the committee for their kind attention, he should conclude by stating his in tention to support the amendment. (Hear.) Sir W. CLAY moved the adjournment of the debate. (No, no, and divide, divide.) Mr. CAIRNS said, that, as an Irish member, he never should demand a boon for Ireland unless it were founded on justice ; and if it ever should be proposed to make the income tax a perpetual source of revenue, he should say that, properly adjusted, he would not oppose its extension to Ireland. (Hear.) The first ground on which he 43b jected to the re-imposition of the income tax was that of its inequality according to the present arrangement. (Hear, hear.) He regretted much the Chancellor of the Exchequer did not attempt the rectification of these inequalities, as, in his opinion, he might have done.. But so long as these inequalities existed, so long would he oppose the extension of the tax to Ireland. The right hon. gentleman had cor rectly described the income tax when he said it was " a gigantic engine, which should be resorted to only in cases of vast emergency." Now, in his (Mr. Cairns') opinion, that was one of the very best and strongest reasons 'why care should be taken to adjust, to amend, and to make it as efficient as possible. After a war it was notthe customtodis miss or disband the troops; on the contrary, the practice was to reduce the strength of each regiment, retaining still the nucleus of the army, in case of a recurrence of hostilities. (Hear, hear.) It also struck him that before being called upon to vote for this tax they should be informed of the exact amount of the other taxes behind the income tax which were to be brought forward. (Hear, hear.) The committee would perceive he alluded to the tax on succes sions. It always appeared to him (Mr. Cairns) that the exclusion of land from the present , system of legacy duty was invidious, and required to be considered and amended. But, in saying that, he wished it to be understood that all the other burdens which pressed upon the land should also be considered. There was the stamp duty, for instance, and many others to which landed property was subject, but of the existence of which personal property was alto gether ignorant. There was the monstrous system of the transfer of land, with all its accompaniments and adjuncts; and provided all these were considered, then he should not object to see the legacy duty imposed on land. (Hear, hoar.) The Chancellor of the Exchequer in his financial statement had declared his intention to alter the system of legacy duty, and to extend it to land, the amount ho ex pected to derivofrom which being some 2,000,0001. annually; bud having said that, the right hon. gentleman left off further comment. (Hear, hear.) Bat he (Mr. Cairns) in sisted the committee had a right to know on what data the right hon. gentleman made that calculation. Take • the case of personal property. It had been resolved to subject to this duty every settlement of personal property of every description. In case of a couple marrying and settling 5,0001. upon themselves and children, at the death of the parents the offspring would be liable to this duty on inheriting. Then there was the amount standing to joint accounts, which the Chancellor of the Exchequer hadtSiet down at 428,000,0001., which should also pay. There were 50,000,0001. in the hands of the accountant general in the Court of Chancery; and he wished to know if the Chan cellor of the Exchequer had made up his mind to inform the committee how much of that property would be taxed for the first time, or had been previously taxed. (Hear, hear.) He wished to be informed on that point before voting for the income tax. (Cries of "hear, hear.") Then there were mortgages and policies of insurance ; and, taking the amount of settled property in the funds at 478,000,0001., the amount lent in mortgages and settle ments made, and settlements by marriage, and various other settlements, all of which were to become, for the first time, liable to the tax. (Hear, hear.) The annual in come of land in this country was fixed at about 80,000,0001., representing a total corpus or ca pit a l of some 200,000,0001., which amount was to be added to personal property, and all of which was to be operated upon for the first time. Suppose, however, that even the amount should be ascertained, it would be necessary to ascertain the number of successions, and calculate how often deaths would occur in the revolution of property affected by a single settlement. All these things, surely, the Chancellor of the Exchequer must have considered, and then again it would be necessary to estimate the average number of cases on which the duty would first fall on the succession of the tenant for life, or the absolute owner, for theamount of the duty would of course be different in these cases. Where were the statistics on all these questions? Hear, hear.) There was a possibility that these duties might vary from Ito 10 per cent. What was the average ? Would it be 3 or 4 or 5 per cent. ? Out of doors he (Mr. Cairns) had met with no one acquainted with the subject who did not say that it was idle to think that the amount of the duty would be limited to two millions—(hear, hear)—and many estimated that it would be at least four millions. (Hear, hear.) Indeed, he haml heard that the Government were actually unwilling to ste their estimate for fear the house should be startled by the amount. (Hear, hear. Well, was it not fair that before the income tax was renewed, the house should know about this ? (Hear, hear.) The bud get was put forward as a whole. (Hear, hear.) Was it not fair, then, to know how much it was expected to raise by means of the legacy duty before the income tax was continued? (Hear, hear.) If proper statistics were given upon the subject, and it turned out that the amount realized from the legacy duty would nearly equal the amount of the income tax, the latter tax could be dispensed with. (Loud cries of " hear, hear.") Then, with respect to Ireland. It was pretended that the income tax would be temporary. Then was it worth while to extend it to that country, and establish for that purpose all the machinery of inquisition which until now the country had never seen. (Hear, hear.) On the contrary, if the tax were to be permanent, let it be re-adjusted, and then there would be no reason why it should not be extended to Ireland. (Hear.) That was the opinion of the late Sir R. Peel, who for that very reason had not extended the income tax to Ireland, imposing, instead of it, duties on spirits and stamps. The Chancellor of the Exchequer had said that the stamp duties had since been reduced, but the truth was they were as heavy in Ireland as they were before the measure of 1842. And now these duties, which Sir R. Peel had proposed as equivalent for the income tax, were to be continued along with the income tax, not as al ternatives, but additions. (H ear .) Th e h on . baronet the President of the Board of Trade (Sir C. Wood) had taken pains upon this subject to proselytise the Irish members or strengthen those who were weak in the faith—(a laugh)— and had probably feared that they might remember a pro mise of his not to urge on theincome tax on Ireland. The right hon. baronet tried to make out that his promise had only applied to the distressed districts, and that now matters were altered, because the country was to be re lieved from the Consolidated Annuities. This looked as if the income tax were to be the equivalent for the removal of these annuities. In this creed there was great inequa lity. For, first, it was a fallacy to assume that the annui ties would have lasted 40 years, and the income tax only seven ; for it would certainly last loner; and, next, it was a fallacy to assume, that if the annuities had not been re mitted they would have been paid. (Hear, and a laugh.) But some of the counties had paid their share, and on what ground were they to be saddled with the income tax on the pretence that the question was an imperial one, though no repayment was proposed to them ? In truth, the measure amounted to a gigantic rate in aid: On what principle were the districts which had paid their debts to be taxed to meet the debts incurred by other districts of the country? (Hear, hear.) Suppose, in the South of England, m one y h a d been advanced to re lieve agricultural distress, how would Liverpool and Man chester like to help towards the repayment ? (Hear.) If the question were, as it was now represented, an imperial one, then the districts which had paid their share ought either to be reimbursed, or relieved from the income tax. (Hear.) It. was now contended by the Government that the advances ought to have been repaid out of the Imperial funds. That was the very pretext for the remission of the consolidated annuities and the imposition of the income tax. (Hear.) Then if that were so, the districts which paid out of their local funds ought to be reimbursed out of the Exchequer. (Hoer, hear.) The right hon. baronet had flattered the people of the north of Ireland, like the fox in the fable, but would not be so successful as to re concile them to contribution to his budget by means of the income tax. (Laughter and cheers.) Sir W. CLAY moved the adjournment of the debate. Lord J. RUSSELL expressed a hope that the debate might close on Monday. Mr. DISRAELI said, so far as he was concerned, he saw no reason why it might not. The debate was then adjourned. COMMON LAW BUSINESS (IRELAND) BILL. The house then went into. committee on tbia bill. The SPEAKER having reeunied the chair, The Sales of Bullion Bill told the Entails tScotland) Bill were each read a second time. The Aggravated Assaults Bill was read a third time and passed. Mr. COLLIER, in moving a writ for the election of a new member for the borough of Chatham, in the room of Sir F. Smith, unseated by the committee, said that the case of the borough of Chatham was ono that did not re quire the appointment of a commission to inquire into it as only one case' of bribery had been proved before the com mittee. It might be a question if the dockyard employes were to have the franchise ; but it was not fair to single out that borough for punishment. Sir J. SHELLEY begged to remind the house of the nature of the report. It stated that there was in the dock yards a great number of persons employed who, in the exercise of the franchise, were altogether under the in fluence of government ; but if it cared so little for the re ports of its committee as to set them at nought, it was time that some other tribunal should be appointed for the trial of controverted elections. Mr. BRAMSTON, as chairman of the committee, said that that body had two courses open to them when making their report—namely, either to ask to be re-appointed or to recommend a commission for further inquiry ; but as it had followed neither course, it was impossible for the house to issue a commission. It iad, however, received evidence froit the agents of both parties that out of the consti tuency, which numbered 1,200 or 1,300, there were 300 or 409 under the influence of government. He would not, however, refuse the issuing of the writ. Mr, AGLIONBY said it was very well for the chairman of the committee to come down to the house, and say that there was but one case of bribery proved ; but it (lid not follow that there was not a great accumulation of them. If they issued the writ, their proceedings and those of the committee would be regarded a 4 a farce. Lord J. RUSSELL considered the present was a pecu liar case, as the committee had suggested the propriety of depriving those persons employed in the dockyards of the right of voting. That appeared to him to be a very serious question. Besides, he considered that the question of disfranchisement was one which should go upon grounds of great public importance ; but he did not think that it could at that late hour be properly discussed, and would therefore suggest that the further consideration of the motion should be postponed to Friday next. The adjournment of the debate was then agreed to. - - • - MAIDSTONE ELECTION. Mr. CRAITFURD moved for a new writ for the election of a member for Maidstone, in the room of Mr. Dodd, whose election has been declared void. Mr. DISRAELI hajing once had the honour of being member for Maidstone was naturally interested in that constituency. (Hear.) He must say he thought there were very suspicious circumstances here. (Hear.) He would suggest an adjournment to Friday next. The debate was accordingly adjourned. BANKRUPTCY LAW (SCOTLAND). On the motion of the LORD ADVOCATE, leave was given to him to bring in a bill to amend the laws relating to bankruptcy in Scotland. CASE OF LIEUTENANT INGLEDUE. Sit G. PECHELL then called the attention of the house to the case of Lieut. Ingledue, who was dismissed the ser vice for impertinence and disobedience of orders. This gentleman, he said, had represented that he could be very useful to the Government in the election at Southampton, and was restored to his rank in the month of January, 1852. He had memorialised three Boards of Admiralty ; he had memorialised the fourth, who had refused his appli cation, and who afterwards appointed him as soon as cer tain explanations were made as to his political value in the town of Southampton. The very day after his appoint ment the Government of the Duke of Northumberland was very properly bundled out of office ; but the whole case was so suspicious, and reflected so much discredit on the Government by whom the appointment had been made that he thought the case ought to be referred to the dock yard appointments committee. Capt. SCOBELL seconded the motion. He complained that a gentleman who had been ten years out of the ser vice had been restored under these circumstances, after having rendered himself useful at the Southampton election. Mr. STAFFORD said the difference between the appli cation in June, when it was refused, and in December, when it was accepted, was contained in the three last lines of the last paragraph of the memorial to the board. [The hon. gentleman read an extract fromthe memorial ofLieut. Ingledue to the board tendering his services for the pur pose of assisting (as we understood) in the manning of oer• tain vessels of war.] The house might agree, in a naval point of view, with the opinion of the late Board of Admi ralty. They would remember that additional forces were ordered, and that great difficulty was experienced in pro curing seamen to enter the service. Under such circum stances, the late board felt that the services of such a man as Lieut. Ingledue were partly necessary towards the equipment of the navy. And, therefore, though it was quite true that they did refuse him in June, they thought it was not compatible with their sense of duty to throw overboard his proposition when he might be of great ser vice to the board in procuring seamen. Now for the poli tical aspect of the case. Did it show much skill to refuse Lieut. Ingledue when on the point of a general election ? It would have been perfectly competent for the Board of Admiralty to have appointed him then, or have postponed their answer t o th e memorial. But that. was not done. In the face of a general election they refused to reinstate him. Well, when the general election came on what was Lieut. Ingledue's conduct ? In Southampton the borough was contested, yet Lieut. Ingledue divided his vote equally, and voted for both candidates. Did the hon. member op posite, therefore, wish to lay it down as a principle that no officer should ever be promoted because he had voted for the Government. (Oh, and hear.) He believed that the late Board of Admiralty had only done their duty in not rejecting the application made to them at such a time and from such a person, and if that house thought otherwise it would be for the Executive Government to consider it, and it was quite within the power of the present Board to strike Lieut. Ingledue's name off the list altogether, or to order him, in a small gun-brig, to the coast of Africa, and if he declined to go, to dismiss him. (Hear.) If the house thought fit to send the present motion to the committee sitting upon the question of dockyard appointments, it, of course, could do so ; but ho was bound to maintain that the late Board had merely done what was necessary for the good of the service in reinstating that officer, and whose re-appointment he denied had given any offence to the service. Mr. PHINN would not detain the house at that late hour with more than one or two observations. It appeared to him, and ho believed to the country generally, that the appointment was not given at once to Lieut. Ingledue, because it was reserved until he had displayed his zeal at the general election. The labourer was worthy of his hire ; but he believed he never got his hire until he had earned it. With regard to his having given his vote to a Conservative and Liberal candidate, he voted for the chair man of the Steam Packet Company, his master, and against the Attorney-General, against the return of whom the whole efforts of the Conservative party were directed at that time. (Hear, hear.) The circumstances of the case were at least suspicious, and he thought that they were made more suspicious by: the fact that two of the naval lords of the late board had protested against the ap pointment. Mr. STAFFORD was not aware of the precise circum stances that took place at the board as he was away from town at the time that the application was made. If the hon. member who had just sat down would look to the paper he would find that the appointment was signed by one of the secretaries to the board (Captain Hamilton we believe). He (Mr. Stafford) was of course jointly answer able with him for that document, but he must protest against being called upon, as Secretary to the Admiralty, to state the divisions that took place at that board, and th e course of the various debates—if he might use that term — which occurred in their official meetings. (Hear, hear.) Though he was not aware of any division of opinion hav ing occurred, as he was not in town at the time, it was done by the Board of Admiralty, and he must therefore refuse being called upon, as their secretary, to give any explanations with regard to the matter. (Hear, hear.) Captain DUNCOMBE said, as one of the late Board of Admiralty, he was bound to boar testimony to the zeal and efficiency with which Lieutenant Ingledue had dis charged his duties since his re-appointment. The tact and discretion with which ho had equipped those vessels which were ordered for sea was beyond all praise, and he was entitled to any reward which the country could give him. The motion was then agreed to. The other orders of the day were then disposed of, and the house adjourned at twenty minutes past one until Monday next. RAILWAY RETURNS. TRAFFIC RETURNS FOR THE PAST WEEK. STATE OF TRADE. (From the Manchester Guardian of this day.) MANCHESTER, April 29.—Since our last report, ad vioes of three days' later date have been received from the United States, stating that business was more aetive in the southern markets, and the prices of cotton rather higher. But these accounts are entirely without effect on this side the Atlantic. All parties seem to feel the necessity of acting with caution in a state of things in which (comparing existing conditions with those of a year back), the raw material is so dear as it is at present. Spinners have gone on quietly purchasing merely what cotton they are actually in want of ; and, by doing so, they have defeated every at tempt that has been made in Liverpool to raise prices. Under these circumstances, the buyers of the medium and lower counts of yarns have shown a good deal of hesitation in their operations ; but, in none of these, can we quote prices lower, though perhaps in 24's to 30's warps and cops, there is a slight advantage on the buyer's side. The value of fine spinnings is firmly maintained. In the department of goods, the firmness of the market is fully as decided as in that of yarns ; and there is more doing in the former than in the latter. Domestics, however, continue dull. Altogether, the market is characterised by a firmness as nearly uni form as possible • and this is what might be expected, for, although the prices of cotton are high, those of yarns in general, and of many kinds of goods, are rela tively so low as to leave no room for the least decline. The advices from India have not given, and are not cal culated to give any impulse to such goods and yarns as are sent to the East. To-day we have the brokers' ac count of the stock of cotton in Liverpool, which is 769,571 bales, or more than 60,000 bales less than the estimate. This has occasioned a good deal of renewed comment upon the mode of keeping accounts amongst our neighbours. But, at any rate, it has caused the holders of cotton to assume somewhat more of stiffness in price. It appears that, at Ashton, Staley Bridge, and Mossley, the operatives have succeeded in limiting the time of working the mills to that which the law allows as the maximum for young persons. GLASGOW, April 29.—Our cotton market has con tinued very steady throughout the week, and a fair business has been transacted. We have no change to note in prices. BRADFORD, April 28.—Wools—There is no altera tion either in the supply of wool offering or the disposi tion to buy, and as it is too early for new wool to be brought into the market, we may expect a paucity of sales till the price of the coming clips is established. Noils and and brokes are steady at late prices.—Yarns —The end of the month is usual for renewal of orders for time, but the advanced price of wool renders it impera tive to seek prices that cannot be made in goods, and for the Lancashire market less is doing, but generally all is consumed as made, and there is no accumulation of stock. Pieces.—There is little, if any alteration in this department. All wool goods, merinoes, lastings, and moreens, are now made at such a dear rate that it is imperative to lessen the production till the , season ap proaches suitable for their wear, and prices commen surate with the cost can be realised. In other goods made of mixed materials there is no change, but great murmuring from the high price of materials used no profit can be made. Fancy goods are still inquired for, and some flounced goods, or robes, are to a good extent inquired after.—Bradford Observer. NOTTINGHAM, April 28.—1 n the lace department some houses still complain of want of business, while others express themselves satisfied with the condition of things, particularly those employed in making silk fancy laces ; the great difficulty they experience is not being able to obtain this textile of good quality in sufficient quantities. The hosiery trade is good in most of its varied branches. Yarn for each trade is selling at high rates, without a prospect of a reduction.—Nottingham Journal. TEE IRON AND METAL TRADES OF SOUTH STAFFORD SEIRE.—BIRMINGHAM, April 28.—During the past week there has been considerable animation in the principal branches of our manufacture, and there is every reason to look forward to a continuation of brisk trade. Some good orders for the summer have been received since my last letter from America, and still more extensive would in all probability have been forwarded, had the reduction which has taken place in the price of metals been known there. The iron trade is buoyant, additional furnaces are being blown in throughout the district, and the supply does not exceed the demand; nor is it likely large stocks will accumulate, if half the American and Continental railways of which prospectuses have been issued are carried out. Prices are, therefore, firm, and will be maintained throughout the quarter. The metal market has undergone a still further reduction. Tin went down 41. per ton on Friday last, but copper maintains my last quotation of from 1181. to 1201. per ton. There is a good supply of these two articles in the market, and the leading manufacturers of brass and tin goods are in possession of large orders, which they are now able to execute. Notwithstanding the enormous quantity of goods already sent out to Australia, we are not discouraged. Hardly a luggage-train leaves Bir mingham without consignments for the gold region. The South American trade is above the average, many extensive orders for fancy articles having been received within the last month. FROM THE LONDON GAZETTE of YESTERDAY DOWNING-STREET, APRIL 29. The Queen has been pleased to appoint James Meade, Esq., to be Provost-Marshal for the Island of Montserrat. Her Majesty has also been pleased to appoint John Pownall Dale, Esq , to be a member of the Legislative Council of the Falkland Islands. CROWN-OFFICE, APRIL 26. MEMBERS RETURNIID TO SERVE IN THIS PRESENT PARLIAMENT. Borough otAthlone—William Keogh, Esq., of Rutland square, in the city of Dublin, her Majes t y' s Solicitor- General for Ireland. COMMISSION SIGNED BY THE QUEEN. sth Regiment of Royal Lancashire Militia—Charles Hamilton Fenton, Esq., to be Adjutant. • COMMISSIONS , SIGNED BT THE LORD LIEUTENANT, County Palatine of Lancaster.-sth Regiment of Royal Lancashire Militia.—Adjutant Charles Hamilton Fenton, late Captain 9th and 53rd Regiment of Foot, to serve with the rank of Captain—James Greenwood to be Captain— John Weld, Esq., to be Captain—Ralph Holden, Esq., to be Captain—John Joseph Middleton, Esq., to be Captain —Thomas Goulburne Parker, Esq., to be Captain—Edicard Petre, Esq., to be Captain—George Deeks Skingley, Esq„ to be Captain—William Lister Sagar, Esq., to be Captain —John Pickup Lord, Esq., to be Captain—Frederic Broad bent, Esq., to be Captain—Philip Gilbert Hammerton, Gent., to be Lieutenant—Antony Buck Creek, Gent., to be Lieutenant—Edward Francis Ward, Gent., to be Lieu tenant—Daniel Grant Brereton, Gent., to be Lieutenant —William Miller Coultate, Gent., to be Surgeon. County of Surrey-Ist Regiment of Royal Surrey Militia. —To be Lieutenant, Stewart Forbes, Esq. 3rd Regiment of Royal Surrey Militia—To be Majors —Major John William Gooch Spicer, Major 2nd Regiment Royal Surrey Militia— Major Thomas Henry Clarke Terry, Major Ist Regiment Royal Surrey Militia. Tower Hamlets —King's Own Light Infantry Regiment of Militia—Frederick James Louis Wyatt to be Lieu tenant, vice Robinson, who retires. County of Glamorgan—Royal Glamorganshire Light Infantry Militia— Charles Deacon, Esq., late Captain in her Majesty's 9th Regiment,of Light Dragoons (Lancers) to be Captain. County of Somerset— 2d Somerset Militia—Lieutenant Alfred Waring to be Captain, vice Lethbridge, resigned. [The following article is substituted for that which appeared in the Gazette of Tuesday, April 19.] 2d Somerset Militia—Frederick Joseph Blake Sparway, Gent., to be Ensign, vice Stoodley, promoted. Royal East Middlesex Regiment of Militia—Lieutenant William Philip Snell, to be Captain, vice Hodges, resigned, retaining his rank—Ensign Christopher Charles Home to be Lieutenant, vice Fox, deceased—Ensign Vincentio Corbet Lee to be Lieutenant, vice Middlemas, resigned— Ensign George Thomas West to be Lieutenant, vice Mc Gregor, resigned—Ensign Henry Boscawen Ibbetson to be Lieutenant, vice Miller, resigned. Royal West Middlesex Rifle Regiment of Militia—Con stantine Hayward Read, Gent., to be Second Lieutenant. Royal Westminster Regiment of Middlesex Militia — Henry Joseph Plumridge Woodhead, Gent., to be Lieu tenant—Thomas Sturges Walford, Gent., to be Lieu tenant. Royal West Middlesex Rifle Regiment of Militia—Dottin Maycock, Esq. (late 6th Dragoons), to be Captain. North York Rifle Regiment of Militia—Edward Twed dell Atkinson, Gent., to be Assistant-Surgeon. Sherwood Rangers—The Most Noble Henry Pelham, Duke of Newcastle, to be Lieutenant-Colonel Commandant, vice Sir Thomas Wollaston White, Bart, who retires. Royal Sherwood Foresters, or Nottinghamshire Regi ment of Militia—John Charles Long Marsh, Gent., to be Ensign. County of Dorset, Queen's Own Regiment of Yeomanry Cavalry.—Cornet Marwood Shuttleworth Yeatman to be Lieutenant, vice Bradshaw, retired. [The following article is substituted for that which appeared in the Gaze,tte of Friday, April 22.] County of Stafford—King's Own 3d Regiment of Staf fordshire Militia—Philips Buchanan, Esq., late of her Ma jesty's 6th Dragoon Guards, to be Captain. County of Lincoln —Royal North Lincoln Militia—The thaw, County of Oxford—Queen's Own egiment of O Rxford ,WGoarsati.e,yttaohbeelittetuatneannatn.t--Henry Valentine Gran shire Yeomanry Cavalry —Frederick Loftus Dashwood, Gent., to be Lieutenant, vice George Astley Charles Dash wood, retired—Clement Cottrell Dormer, Gent., to be Lieutenant, vice Hugh Montgomery, retired. County of Berks—Hungerford Corps of Yeomanry Ca valry—Captain George Willes to be Major—Lieutenant Henry Coe Coape to be Captain, vice Willes, promoted— Lieutenant Capel Coape to be Captain—Henry Richard Seymour, Esq , to be Captain—Cornet William Willes to be Lieutenant, vice Henry Coe Coape, promoted—Albert Richard Tull, Gent., to be Lieutenant, vice Capel Coape, promoted—Henry Edward Astley, Gent., to be Cornet. ADMIRALTY, APRIL 26. Corps of Royal Marines First-Lieutenant Jennyn Charles Symonds to be Captain, vice John Henry Mercer, resigned ; Second-Lieutenant Henry Rolt Tomlin to be First-Lieutenant, vice Symonds, promoted. MEMORANDIIM.—:The date of Commissions of the under mentioned officers in the Royal Marines is 18th, not 19th, April, 1853, as previously stated : Second-Lieutenants—Charles Hope Clendon, George Weatherall Thomas Hemmans, Fitzmaurice Creighton, and Wyvill James Christy. BANKRUPTCY ANNULLED. William Ward Andrews, ironmonger, Wolverhampton. Miles opened, NAME OF RAILWAY. Receipts. 1853. 1852. 1855. salmi. - - 72 Aberdeen .................... „ .... £1,453 1,575 37% Belfast and Ballymena .............. 630 711 17 Belfast and County D0wn............ 231 255 33234 6 Bolton, nhßelacad,kLbumaneas,anhid ivre, es antdyork.... - Cheshire 1,635 1,_809 85% Bristol and Exeter ...„.....„ ...... 4,498 4,728 189% Caledonian. ....... ............ 7,699 9,234 94% Chester and Holyhead .......... 2,808 3,597 6% Cork, Blackrock, and Passage ...... 131 Ib9 20 Cork and Bandon ...... •• •• •• ~..., 152 185 56 Dublin and Belfast Junction ........ 872 861 53 Dublin and Drogheda...-. ......... 1,072 1,035 6 Dublin and Kingstown .............. 724 710 16% Dundee and Arbroath .............. 389 469 31 Dundee, Perth, and Aberdeen Jtmction 658 703 19 Dundalk and Enniaki11en............ 195 156 63 East Anglian.... ••.. • • • ............. 583 814 81 East Lancashire .. • • ................ 4,293 4,550 342 Eastern Counties and Norfolk .......• 15,099 16,488 95 Eastern Union ••••••••••• • • . .. .. .. - 2,136 2,345 89% Edinburgh and Glasgow .• .. ........ 3,602 4,151 78 Edinburgh, Perth, and Dundee.- 2,571 ,2,657 6 Exeter and Crediton.. •• 19 Furness Railway ••••••••• • • • • • • • • 541 717 171% Glasgow . and South-Western ...... 4,910 4,575 2 8 5 34 Great Northern and B. L. • ....... .. 11,681 15,226 188 Great Southern and Western (Ireland) 5,439 5,235 319 % Great Western •• • • ...... •••••• • . .. 18,787 18,951 25 Irish South Eastern ••••••• • • • • • ...• 172 190 90 Lancaster and Carlisle •• • • .......... 4,228 4,625 260 Lancashire and Yorkshire.....• • ..... 15,636 18,161 70 Leeds Northern ...... • • • • • ......... - - 18 i Liverpool, Crosby, and Southport.... 339 325 553% London and North Western 554 London and .............. 992 .. .. 992 1,041 173% London, Brighton, and South Coast.. 9,612 9,996 11,045 10,983 25131: Manchester,ter,Loannolcohnesand South Western. 34% Londonderry and Enniskillen • • ...... 305 3 6 3 Buxton, and Matlock, &c. - 167% Manchester, Sheffield, and Lincolnshire 6,285 6,765 9% Manchester and South Junction...... 531 589 28 Maryport and Carlisle • ............. 611 625 498% Midland ••• • • •••••••••• • • •• • • •• •• 23,394 23,703 126 Midland Great Western (Irish) •• .. .. 2,315 2,543 37 Monklands ••••••••"•• • • " • • • • • • • • 926 912 60 Newcastle and Carlisle.. •• 149 North British ••••• • • • • . 232 North Staffordshire •• • • .... •••• • • • • _ ..... 47 North-Western •• .. ...... .......... 612 879 50 Scottish Central ••••••• • • • .. • • 32 Scottish Midland •••••••• • • • • • • - 29% Shrewsbury and Birmingham •• • ..• 803 725 47 Shrewsbury and Chester ••..•• • • .. 29 Shropshire Union ••••••••• • •• .. .. 58 South Devon •• • ..... • 288 % South Eastern... .. .. . • 131 South Wales .• • • ..... ..... 77 South York., Doncaster, and Goole 40 Taff Vale •.... •••• ISO Waterford and Limerick • • .... ••• • • • - 505 25 West Cornwall •••• • .. • ...... 12 Whitehaven Junction .••••.•• • • • • • • • 208 225 65134 York and Newcastle, and Berwick & York and North Midland & Leeds 22,622 25,673 • . FOREIGN. 57% Dutch Rhenish .................... . 990 992 21% Maria Antonia ••• • • • E 3 Montereau and Troyes •......... • • 63 ;Namur and Liege .. ••• • • . ...... , 1,150 1.438 443% Northern of France ..... ..... 22,678 24,656 577 Orleans and Central* .. ........ 21,699 25,98 4 240 , Paris and Lyons •.• • - -• -• • ...... 13,000 :14,680 84 Paris and Rouen. ••••••••.. • • •• .. .. 6,549 7,469 392 Paris and Strasburgh •••• • • • • ...... 10,361 17,924 59 Rouen and,Havre .• • • • • ..... .. 2,543 3,091 59 Western of France ...... •••••• •• .. .. 3,732 4,148 The receipts Include the traffic on the Orleansland Central, Or leans and Bordeaux, and TQurs and Nantes lines. rfott*** Ri*ttion SUN OFFICE, Six o'clock. BANKRUPTS: William Howlings, miller, Basing, Hants, to surrender, l!Say 6, at half-past one, and June 4, at one, at the Court of Bankruptcy. Pennell, official assignee, Basinghall-strect ; Bridger and Collins, King William-street. Alexander Jacobs, builder, Moorgate-street, May 16, at twelve, and June 9, at one, at the Court of Bankruptcy. Johnson, official assignee, Basinghall-street ; Sydney, Fins bury-circus. William Stiles, maltster, Stratford-upon-Avon, May 11, and June 1, at twelve, at the Birmingham District Court. Christie, official ass gnee Birmingham ; Lane, Stratford upon-Avon ; Hodgson, Birmingham. John Henry Whitfield and Francis Lyth, builders, York, May 10, at half-past eleven, and June 13, at eleven, at the Leeds District Court. Hope, official assignee, Leeds ; Holthby, York, and Bond and Barwick, Leeds. William Scales, paper manufacturer, White Hill Paper Mill, Durham, May 10; at eleven, and June 15,'at one, at the Neweastle-upon-Tyno District Court. Baker, official assignee, Newcastle-upon-Tyne ; Crosby, or Compion, Lon don ; and Hoyle, Newcastle-upon-Tyne. Joshua Bowker, innkeeper, Hyde, Cheshire, May 9 and 31, at twelve, at the Manchester District Court. Fraser, official assignee, Manchester ; Andrew, Manchester ; Johnson and Robinson, Lincoln's-inn-fields. John Preston, woollen warehouseman, King's Arms yard, Moorgate-street, May 17, at half-past twelve, and June 7, at twelve, at the Court of Bankruptcy. Edwards, official assignee, Sambrook-court, Basinghall-street ; Cox and Taylor, Pinner's-hall, Old Broad-street. DIVIDENDS DECLARED. Andrew Fraser, Newcastle-upon-Tyne, corn merchant, first dividend of is. in the pound, payable at 21, Royal arcade, Newcastle-upon-Tyne, on Saturday, May 7, or any following Saturday. John Petrie, of Plymouth, and Devonport, confectioner, first dividend of 4s. in the pound, payable at Queen-street, Exeter, on any Tuesday or Friday. Charles Rogers, of Camborne, Cornwall, draper, first dividend of 6s. 6d. in the pound, payable at Queen-street, Exeter, on any Tuesday or Friday. Joseph Lee, of Duesbury, Yorkshire, grocer, first divi dend of 4s. 6d. in the pound, payable at 8, Commercial buildings, Leeds, on any Monday or Tuesday after May 2. Francis Cooke Matthews, of Driffield, Yorkshire, che mist, second and final dividend of 6d. in the pound, at 8, Commercial-buildings, Leeds, on any Monday or Tuesday after May 2. Solomon Flatow, of Leeds, jeweller, first and final divi dend of 7d. in the pound, payable at 8, Commercial-build ings, Leeds, on any Monday or Tuesday after May 2. James Keron, of Altringham, Cheshire, builder, first dividend of ls. aid. in the pound, payable at 7, Charlotte street, Manchester, on Tuesday, May 3, or any subsequent Tuesday. William Haden Richardson, Benjamin Richardson, and Jonathan Richardson, of IrVordsley, Staffordshire, and 75, Lamb's-conduit-street, glass manufacturers, first dividend of ls. 6d. in the pound, on the separate estate of Benjamin Richardson, payable at 7, Waterloo-street, Birmingham, on any Thursday. James Potter, of Birmingham, mill manufacturer, second dividend of ls. 11 d. in the pound, payable at 7, Waterloo street, Birmingham, on any Thursday. Francis Hollands, of Alfred Town, Kent, railway clerk, a dividend of 4d. in the pound, payable at the County Court, Ashford, Kent. William Jinks, late of Brinklow, Warwickshire, black smith, a dividend of is. 10d. in the pound, payable at the County Court, Rugby. Robert Hughes, first dividend of is. in the pound, pay able at the County Court, Margate. Alex. Wm. Mihell, first dividend of Is. id. in the pound, payable at tho County Court, Margate. Geo. Fred. Webb, first dividend of Id. in the pound, payable at the County. Court, Margate. Filmer Phipps, second dividend of 2s. 9d in the pound, payable at the County Court, Margate. Joseph Glew, of Kingston-upon-Hull, bricklayer, final dividend of 3s. 10d. in the pound, payable at 36, Salthouse lane, Kingston-upon-Hull, an and after May 2. INSOLVENT PETITIONERS. John Loth, of Seaforth, Lancashire, professor of languages—William Penn, of Liverpool, assistant-clerk— Edward Parker, of Liverpool, commission agent—Thomas Maddocks, of Liverpool, storekeeper—Thomas Hesselgrave, of Liverpool, keeper of a tap—Henry White, of Leices ter, carver—Thomas Stannago, of Leicester, cordwainer —William Young, of South Lynn, Norfolk, licensed victualler—Henry Read, of King's Lynn, Norfolk, licensed victualler—Edward Middleditch, of Malden, Essex, miller —Henry Mollins, of Scarborough, dealer in jet ornaments —James Gunyer, of Milkatone, Lancashire, out of business —Mary Pescod, of Harting, Sussex, plumber— William Bedell,. of Walsall, Staffordshire, out of business—John Wilkins, of Walsall, Staffordshire, chain maker—William Rutherford Cox, of Kingston-upon-Hull, licensed vic tualler—Robert Green, of Ipswich, railway porter— George Thomas Shelton, of Ipswich, out of business— Thomas Ager Baker, of Ipswich, butcher—Alfred Dixon, of Oxford, licensed brewer Byham Hewes, jun., of Colchester, Essex, commission agent—George Light, jun., of Addingbourne, Sussex, horse dealer Wil liam Phillips, of Lynderford, Devonshire, out of busi ness—David, Preston, of Batley, Yorkshire, joiner—James Carter, of Lymm, Cheshire, licensed victualler Joseph Tollitt, of Warrington, Lancashire, fustian cutter—Ed ward Homfray, of Salop, Shropshire, clerk Richard James, of Shrewsbury, labourer Flinton Clarkson, of Kingston-upon-Hull, hay dealer—William Cowans, of North Blyth, Northumberland, butcher—Henry Watson Kett, of Norwich, coal merchant—Samuel Green, of Ips wich, railway guard—Thomas . Gudgin, of Ampthill, Bed fordshire, butcher—George Robinson, of Gateshead, Dur ham, out of business. PARTNERSHIPS DISSOLVED. Alexander Matheson, David Jardine, Joseph Jardine, Alexander Grant Dallas, Alexander Campbell Haelean, Robert Jardine, and Alexander Perceval, of China, mer chants (so far as regards Alexander Matheson)—James Cogswell and Wm. Cogswell, of Trowbridge, Wiltshire, woollen cloth manufacturers—Edward Ducker, Edward Minshull, and Edward Henry Edwards, of Chester, book sellers—William Rushforth and William Hargreaves, of Bradford, Yorkshire, ironfounders—Joseph Davidson and James Anderson, of Pendleton, Lancashire, joiners— Arthur Hammond Jenkins and Edward John Wood house, of Gloucester, wine merchants—John Mainwaring and John) Woods, of Liverpool, coal dealers—John Copland and Edward Copland, of Chelmsford. Essex, attor neys—Charles Andreae and Leopold Osmund, of 33, Great St. Helen's, Bishopsgato, merchants—Frederick HenryVer huven and Emile Adolphe Hermann, of 2, New Broad street, City, merchants—John Barshani, Edmund Hyde, and William Henry Sams, of Kingston-upon-Thames, cocoa fibre manufacturers—Richard Verity and William Rich ards, of Cardiff, Glamorganshire, sail-makers—Dionysius Wilfred Dowling, and Cunninghame Borthwick, of 75, Ohl Broad-street, City, stockbrokers Herman Bronx, Wilhelm Emanuel Fraenkel, and Alexander Went worth Laidlaw, of 3, Bury-court, St. Mary Axe, general agents (so far as regards Wilhelm Emanuel Fraenkel)—Hugh Thomas Shaw and William Henry Newstead, of Ely-place, Holborn. attorneys— William Laffin and James Wilson, of 17, Princes-street, Hanover square, tailors — William Thrower and Edward Harvey, of Birmingham, schoolmasters Frederick Richards and Thomas Ettwell, of Salisbury, stable-keepers Samuel Charles Hardy and Arthur Hardy, of Hanley, Stafford shire, drapers—James Jones, John Boon, and William Camwell, of Coventry, contractors (so far as regards James Jones)—George Kemp and John Motherell, of Liverpool, surgeons—George Rood and Edwin Taylor, of Baltons borough, Somersetshire, skin manufacturers. SCOTCH SEQUESTRATION. - - John Shaw, of Fountainbrige, near Edinburgh, cattle. dealer, May 6 and 30, and two, and Kennedy's Ship Hotel ; Edinburgh. BANK OF ENGLAND. An Account pursuant to the Act 7th and Bth Victoria. 'cap 32, for the Week ending on Saturday the 23d day of April, 1853. ISSUE DEPARTMENT. Notes Issued ...• .... 31,952,475 Government debt 11,015,100 Other securities 2,984 , 000 Gold coin and bullion 17,973,321 Silver bullion 19,154 £31,992,475 £31,092,475 M. MARSHALL, Chief Cashier. Dated the 28th day of April, 1853. BANKING DEPARTMENT. Proprietors' capital .. 14,553,000 Rest .. • • Public deposits tin eluding Exchequer, Commissioners of National Debt, Sav ing's Banks, and Dividend Accounts) 3,712,989 Other deposli s . . Seven Day and other Bill S.. . • • • Government securities (Includg,Dead W eight Annuity) .... 13,221,382 Other securities ...... 13,634497 Notes • • ...... • • .... 8,584,14 Gold and silver coin.. 561,706 £35,999,730 435,999,730 d'. MARSIIALL, Chief Cashier. Dated tto 28th day of April, l 2 PRICE OF SUGAR. The average price of Brown or Muscovado Sugar, computed from the returns made in the week ending the 26th day of April, 1853, is 245. lid. per hundred weight, exclusive of the duties of Customs paid or payable thereon on the im portation thereof into Groat Britain. MARKET INTELLIGENCE. (From the London New Price Current of yesterday. ) SUGAR.—To-day West India Sugar was much sought after for home Consumption, but a further advance being demanded operated against business, purchases are 200, making for the week 2,o77hhds and tierces at an advance of Gd and in some cases of is per cwt. REFINED,—To -day large purchases were made in refined sugar for home consumption ; brown lumps at 465, and low to fine grocery 46s 6d to 49s per cwt. In crushed sugar little doing for export, with sellers at previous prices. EAST INDIA—To-day several purchases were made pri vately in Bengal sugar, and rates closed 6d to 1s per cwt above this day week. In auction 1,400 bags were sold, good and fine white Benares at 38s to 395, ord grainy white 41s to 41s 6d, good and fine yellow ditto 38s to 40s, and brown from 30s to 345. FOREIGN.-- -To-day there were several buyers of foreign sugar for export, but stiffer rates being demanded caused private operations to be of little moment, and not any was offered at auction. COFFEE. —To-day the market for Mocha Coffee presented a dull aspect. Of 78 bales and 960 half bales in auction a s small part only sold, mid to clean garbled at 69s 6d to 725, ungarbled 483 to 50s, and ord Triage 39s to 44s 6d; these are barely former rates. TEA.—Thera is no decided advance for better sorts of congou, yet the market is firm, and large transactions have taken place ; rather blackish leaf to blackish leaf at 110 to is ld, strong to,pekoe kinds is lid to is 9d, find choice is 10d to 2s 2d, but chiefly at is to is Gd per lb. RICE.—To-day several parcels of East India rice were sold privately, and at rates fully 3d per cwt above last week. At auction 2,000 bags Bengal sold at lOs Gd for mid, and at lOs 6d to lls for good mid white. Of Tapioca 80 barrels went at 3d to 31;c1 per pound. Cooon.—To-day prices declined for West India Cocoa ; and at auction 272 bags Trinidad were sold at 30s 6d to 33s 6d for grey, and at 34s to 31s 6d for ord red. OlLS.—There is only a limited demand for linseed oil ; the value is 28s to 28ti 3d on the spot, and at 28s Gd to 28s 9d for delivery. The limited transactions in seal have been at lower prices, pale selling at 331. to 34/. ; yellow and straw, 31/. to 321., and brown 301. to 301. 10s. per _tun. SPlRlTS.—Although a further reducti•n has been sub mitted to for East India Rum, yet purchases have been on a small scale at is 9d proof, and there is an increasing sup. ply. In Leeward Island little has been done—prices are on the decline, and rule at is 9id to is 10d proof. TALLOW.±—The excitement in the market continues to increase, and prices rapidly to advance. Fine yell ow Russian on the spot has realised 47s 6d to 48s 6d, and 48s to 48s 3d per cwt. for the last three months of-the year, at whioh extensive transactions have taken place. SIIIPPING INTELLIGENCE. CUSTOM-HOUSE, APRIL 29. ENTERED INWARDS.—Tho Norshe Klippe, from Sal lie. sund ; Agatha, Denia ; Echo, Rouen ; Ernte, Kiel; no' lino Ditzum ; Rose Bathurst ; Juanita, Seville; Frock* rick Wilhelm, Dan ' tzic ; Johanna Domersal; Ceel ie ! Landscrona ; Princess Caroline Amelia, Kjertentt' Wilberforce, Oporto; Frank Cathrina, Nykiobing ; •tfi"' Krageroe ; Dora Ann, Heligenhaven ; Copenhagen ; Sally, Malmo ; Ann Dorothea, Flensburg! Boulogn° Anne, Veile • Experiment, Ibrail ; Lynx, Ebenezer, North' Sea ; Anna, Lubec ; Rapid, StockbolTi: Dido, St. Kitt's • Anna, Carolina, Bongseil; John ID!. man, Hamburgli; Union, Struer ; Echo, Sannesurf Nicolai Jean, Malaga ; Garland, Jamaica ; O s prey, -" A lermo ; IVyvern, Lisbon ; Sir Robert Sale, Geelong all' the Cape of Good Hope ; Antagonist., Alexandria ; Ja ne ' T welling brodeue,. Faro; Von Nagler. Wolgast ; Owen Glendower, 80rab3,;,; Marco Polo, Venice ; Harmpnie, Wismar ; John Hainburgh ; Mario Emelie, Gothenburg ; Joseph Flet'cu4 Shanghai ; Hoppet, Land.scrona ; Agnes, Oporto ; l ' S a nl Stralsund ; San Nicola,,, Taganrog • Ann, Messina' Bernard, Rouen ; San Fran c i sco , /Assn, ; Emma Etig i en : Bremen ; Clifton, Sydney; _Welvart, Nykiobing ; Teneriffe ; Emor, C a lp e ; Well es l e y, Calcutta ; •" 1 Landscrona ; Prosperitas, Frederickstadt. ENTERED OUTWARDS FOR LOADING.—The st; for Lisbon ; Apollo, Maracaibo ; Lucy, Trinidad ' Witch, Magadore ; Geelong ; Garland, ion e ; ' Alice, do. • Rajah, New Zealand ; Standard, Ad ela ll. 3 - St. Maria, Memel ; Joseph Fletcher, New Zealand; ere . sario, Bilboa ; Margaretha, I.lqmburgh ; Maria, St. r°t burgh. ;,, CLEARED OUTWARDS WITH CARGO.—The _„ Hobart Town and Port Philip ; P a rse e , San Fran o. Elblin, Elsinore • Cairo, Jamaica ; Punch, Gen° 3 Altona ; Woolsington, Gibraltar and Cadiz ; ceu, Portland Bay ; Prince Charli e , S an Francisco ; "` Cape of Good Hope ; Factory, Geelong and Melbourne' LIVERPOOL—APRIL 29. The Prince Albert, arrived yesterday from SII)9 111 1, 1 11. countered heavy weather during the passage, and 1 0 " works, sta,ncheons, &c. The Sea Nymph, loading in the Salthouse D' e io g, Prince Edward's Island, took fire, at 1.30 this nvar n ho ' g r, in her forehold, but it was extinguished in about an in u t he after throwing a considerable quantity of water it vessel. je - tllO The Pelham steam-tug struck on the 801 l buoh,- - ,sle sunk outside the bar of the Victoria Channel, and so much water that before she could run ashore she ° in the Zebra Channel • crew saved. )1 4 MI 30, The Sarah Sands (s.s.), left Sydney on Jan. 1 101. Cleopatra (s.s.), Jan. 21, both for this port, eallingi" bourne. VESSELS SPOKEN WITH. A The Ant, of Liverpool, Newport to Quebec, Al 4 lat. 50 N., long. 9. W. Aq.l4./ , The Orator, Mauritius to London, April 19, lat. " long. 20 W. ril • 011 The Collina, of Gloucester, for New Bedford, AP lat. 44 N., long. 36 W. A if. The Columbus barque, April 23, lat. 45 N., lonrr' d 0 The Olive Branch barque, April 24, lat. 47 N., I ° ll ' . W. .4 119 The Catherine, of and from Liverpool for Bomb* 28, lat. 6 S., long. A4 llO The Frances, Liverpool to Sydney, March 7, lat. long. 21 W. 0 The Andrew Colville, Callao to Queenstown, AP r lat. 22 N., long. 31 W. l .l Eli -9,beth, Bombay to Li d, April 26, The _iizabetn verpooi, _ 25 N., long. 39 W. London to New York, A' 10 x"' The . isconsin, _ ora, _.p: 42 N., long. 43 Ti . . / 10 The Progress ' Liverpool to Now York, March 4 . ) 44 N., long. 45W. 481/4 The Agnes, Liverpool to Boston, April 6, lat . long. 31 W. 0 4 The Hitchcock, Liverpool to New York, lat. long. 32 W. _4 l br The Prince Arthur, Liverpool to Melbourne, lb' lat. 20 S., long. 30 W. Feb' The Mathilde (French barque), Cardiff to Pansw* 23. lat. 13 S., long. 32 W. 43 * The Diana, London to New York, April 9, lat. long. 61 W., and supplied with water. rill ls The Andrew Foster, Liverpool to New York, AP lat. 42 N., long. 66 W. The Thomas Hamlin, from Bombay, Feb. 27, lot 344 long. 28 E. COUNTRY MARKETS. LIVERPOOL--APRIL 29. ee CI At this day's market there was only a thin a ttende e 0 the town and country trade, and the business dl e tter, wheat was at barely last Tuesday's prices. Oats in 0e: demand, and fine mealers a shade dearer, but oato a slow sale, and was easier to buY. Barley, ben' i l A lll e ' peas were hardly inquired for, and without change Vile• Yellow Indian corn in good request, and some fresh 'lOl rican brought 33s per qr. ; white, however, was °tier IC' tively neglected, although offered at a decline of 6d P WAKEFIELD—APRIL 29. 10 11 The demand to-day is fair for the better class of grr at the extreme prices of last week, but the comlinifo r iaried lots still continue to be a dull sale. The inqu'illitet barley decreases, and prices recede, especially for or descriptions. Beans fully as dear. Oats, ',help"' other articles without material alteration. EXETER—APRIL 29. I..At 63 5; 1 CORN EXCHANGE.—For prime samples of '1"--- 48 t, to Os Od. ; inferior, 5s 6d to 6s 6d; barley . , 38 F pill°`' t....°-- foie' grinding, Os Od ; oats, 2s 8d to 3s per bushel. 37s to 388 ;_ seconds, 35s to 36s per sack. CATTLE MARKET.—Primo beef, 2d quality, Os to Os Od ; cows and calves, 91 °s t rb ; ghee steers,oo/ to 0/ ; butchers' calves, did to sd . per , _ d ib prime wethers, 7d to 8d; owes, 60 to 'lid; store nor 30s to 35s each. 98 6d to 118 Odpeirwseloeol ./ F - - INVERNESS.—APRIL 26. %elf ow CORN.—Wheat, per quarter, w e i g hi ng 621 b per l' ,a „ A or 48s Od to 508 Od ; barley, ditto, 541 b ditto, 27s Oa to Oats, ditto, 421 b ditto, Hs Od to 20s Od. MEAL.—Oatmeal, pet' imp. boll 15s Gd to Ms Sd 0( 1 ! second, 00s Od to Os Od; barleymeal, 11s 6d to o ro l peasemeal, 15s Od to 03 Od. ; bran, per stone, Os Ist flour, per 2801 b, 40s Od to 42s Od ; 2d ditto, 7 le 6 :0 30s Od ; oatmeal, best, per st. of 141 b imperi" i to is 8d ; ditto second, Os Od to Os Od ; barleynold to Os Od ; peasemeal, is Gd to Os Od ; Ist flour, 2s 3s Od credit ; 2d ditto, 2s 3d cash, 2s 7d credit. BRISTOL SUGAR—APRIL 29. ah lo, l , This market continues to be barely supplied India, in consequence of which little or no bus' ll- . 0 41iv, been done. Of Mauritius we have had some snle, s l ,' ; 5 have been effected at about the currencies of ""• fi es 4 ' se'nnight. In refined goods there is a moderate Vuslibel but prices exhibit no signs of improvement. In 11111 :,11 1 ° is not much doing, as the stocks in first hands ar e completely exhausted. COAL MARKET—Arm 29. Prices of Coal per ton at tho close of the marks'. • 0 . f' 18 Haswell ................... **l/ Hetton Lyons ••••• 17 IsAmbton ............... • • 'it Lyons ''' . "l B Pensher .................. ••. P1ummer.............. ••••ii Richmund .. . ........... •• 1/ Russell's Hett0n........ •• • s Stewart's.. ................ 'l B Whitwell .............. • • •*:if Cassop ................. •• '• 1 7 Kelloe .. . . ...... . ....... ").1 South Hartlepool ...... •• 17 South Kelloo .......... ••":0 West Kelloe. .............. ' 16 Whitworth ... _ ........... 18 Richardson's Tees .• •• • ...1 8 Tees ....... _ ... ..... Birchgrove Graigole•••" . o Cowpen .... ... . ....... •••'0 Llangennech ... —. • • • ''' . l B Ramsey's Garesfield•••;;;o Ramsey's Garesfleld Cc' 0 'Sidney's Hartley .• •• ** s. d. Bate's West Hartley 15 Carr's Hartley l5 6 Hastincr's Hartley 15 6 Holywl ..... .... .. 6 01 North Percy Hartley ..,15 0 Ravensworth W. Hartleyls 3 Smith's West Hartley l5 6 Tanfield Moor Butes 14 9 Townley 14 0 Tyne Main Wylam Wallsend, &c. Acorn Close l6 6 Bell and Brown 16 3 Gosforth • 16 0 Harton l6 3 Harvey Wylam, uns. l3 0 Johnson 15 _0 Riddell l6 0 Edon Main 17 3 Lambton Primrose 17 3 Bell l6 9 Belmont 17 0 Braddyll 17 3 Hetton lB 01 Ships at market 1 138 I Sold BB. COURSE OF EXCHANGE--YEBTERDA Ii A 1 iGibrnit ...... • • • • " Ditto, three months . .. 11 l 8 Leghorn ar ........ •••• ' 'P A Rotterdam ...... • • .... 11 18 Genoa .......... •• • • Antwerp .............. '25 30 (Milan ...... •••• • • " 410 Brussels .............. 25 30 Venice .......• •• • • ".: Ilamburgh ............ 13 8M Naples •• Altona ................ Palermo .......• •• 1,0 Paris .......... •• 25 7 Ditto, three months 25 30 Marseilles..•...•• •• 25 30 Bourdeaux — Frankfort-on-Maine 120% Perlin ........... . Vienna ..•• Trieste .............• Petersburgh.. • ;if mina .. 'Lisbon .........• • • "../ Rio Janeiro ..... / Buenos Ayres ...• • • •Lo New York, 60 days' ". Philadelphia .. ••• • • 11 / PRICES OP BITLLIO6 4 0 1 0 I Foreign Gold in Bars 0 ° - - Portugal Gold Cold • • p Mexican Dollars • • • • New Dollars .. • • • • - !Silver in bars .. •• • • [ADVERTISEDIENT.]—HoIIoway's Ointment. - O w excellent Remedies for the Cure of Bronchitis 00, rated Sore Throats.—Extract of a letter _i f° * o t , da, J am es Downing, of Paris-street, Exeter, ' o r 30, 1853.—" To Professor Holloway.—Sirt Y o j r %I' ment and pills have effected upon me a perfec t _, c hichj dreadfully diseased throat, arising from coldf_Lj 0 1 31 timately terminated in bronchitis. The 11 1 °' , a t ' o e received was unable to combat with the dis e ls f s „" 0 0 4 was rapidly sinking under its influence. At fo l if hjers° I had recourse to your medicines, which inn a t relieved me, and I am happy to inform y°°' than a fortnight I was entirely cured by e ats by by all druggists, and at Professor HollowaY' s ment, 244, Strand, London. Madrid Cadiz ..... ..... ........ Barceloeit— .... Seville .............. •. 11 1 , 4 ° MARRIED. t; On the 2811 inst. at St. Peter's Church, suer Rev. John Tyrwhitt Walker, to Charlo tte child of the late Captain Jervois, 9th Regimen BIRTHS. of °if OF A SON. On the 28th inst., at 26, Eaton-square, t he WV Henry St. John Mildmay, Bart. O tt OF A DAUGHTER. .. o f I t° On the 27th inst., at Croydon, the Al fa Jacomb Hood, Esq. . .. .....-- Jol o DIED. ~,,,g o vi, A On the 27th inst., at Grcenlaw- -dace, 1 - I ' — `" ijor" Smith,Esq., a ct e d 73. 1 On the 25th inst., , at Ashwicken, Norfol l ' Ili° 0 Dewing, aged 70. . OA' On the 27th inst., the wife of John Wo od Elms, Wigan. - 111 4° ' y 1 01 ..r . r . r . R DO go, 0) LONDON : Pinted and Published by .1 13 -u - Afooo, • ty of No. 112, r Strand, Printer, at The Sun w ale 01 0 Strand, in the Precinct of the Savq, ig Middlesex, Saturday, April 30,. 18Ns• . . ... - 1 at O'd Plt irte ofti 1 }:s fia