The Sun. — London, England, 1853-05-03 00:00:00

perty, and, of course, if upon all real property, in a very great degree, if not mainly, upon the land. Now, there seems, as far as I could collect the opinion of the commit tee as the debate has proceeded, some little misapprehen sion on the subject. An hon. friend of mine, the member for Wakefield, who has given in his adhesion to the project of the Chancellor of the Exchequer, said that he did so be cause the right hon. gentleman was going to fulfil that which Mr. Pitt failed in doing ' • and another hon. member opposite eulogised the right hon. gentleman on the same score, and said that Mr. Pitt had only failed by one vote in accomplishing that which the right hon. gentleman now proposed, and which he hoped he would succeed in accom plishing. (Hear.) Now, there is a very great error in this. Mr. Pitt never proposed any tax upon settled pro perty of any kind. (Cheers and a laugh.) I have read the act which Mr. Pitt brought in, and if the gentleman wha laughs means to express any incredulity on the subject, i I will refer him to that act. Mr. Pitt introduced two 1 , one of which is the origin of our present legacy duties withs reference to personalty, and the other was a b ill which would have extended the same system of legacyT dttyhtaos landed property, which was not settled. (R been alleged that it was the selfishness of the l e a a n r alords then in Parliament which threw out that bill. It was nothing of the kind. Nine tenths of the landlord s in Parliament were possessors, as gentlemen in this house are at mr. presentossessors, of settled estates, and the proposition of Pitt never touched them. (Hear.) It was thrown out on different grounds, and it was mainly thrown out from the influence of Mr. Fox. (Cheers.) I t was Mr. Fox whose opposition threw out that bill , and tw"jciveN;tho opposedls it on grounds to which I may hereafter advert—grounds which were considered sound and scientific, without doubt. un The bill was thrown out by the selfishness of the land lords, and the only persons whose interests were affected by it were the small proprietors of England, who were not members 9f Parliament, and whose estates were not settled. (Hear, hear.) This is a subject of very grave importance. (Hear, hear.) The right hon. gentleman the Preside n t o f the Board of Control said, the other night, that the late Government were going to propose a tax on successions. Now I am sure either the memory of the right hon. gentle. man must have been imperfect, or he must have spoken from inadvertence when he said this. It was the duty of the late Government, when they revised the taxation of the country, not to omit so important a subject as the duty on successions or the legacy duty ; and certainly it was our opinion that it was most imprudent to delay dealing with that question, and that it was a subject which, for a per. manent settlement, ought, without unnecessary loss of time to be brought before the house. What I did say on the subject, within the recollection of right hon. friends near me—and certainly I could have intended to say nothing more—was, that we did not think it impossible to make a proposal upon that subject which would terminate for ever the controversy in a manner which would be recognised as perfectly satisfactory by all parties. (Hear.) And that was not a vague phrase ; that proposition was a matured pro position ; and probably in the course of this discussion — though I will not trouble the house with it now—l may be a ble to submit it to the consideration of the house. But, Sir, in considering the question of a tax upon successions, it is absolutely necessary not to disguise from ourselves that it is a very important subject, a nd that there are many points t o b e considered before we come to a vote upon it. (Hear.) We must ask ourselves, in the first place, is it a just tax ? (Cheers.) Is it abstractedly a just tax ? (Hear.) Is it a politic, a just tax, a tax that can be vindicated on principle ? (Hear.) We must ask ourselves in the second place whether, if it be a tax, sound in prin ciple, it is a tax adapted to the country in which it is pro posed to be introduced ? Thirdly, wo must ask ourselves what are the data which the Chancellor of the Exchequer has before him upon which he founds this estimate of its produce---(cheers)—and, above all, what is the machinery by which he means that tax to be raised ? (Hear.) These are three important points which would well deserve con sideration. For my own part, Sir—although I think that if the arrangement of Mr. Pitt had passed it would have been unwise (unless the state of our finances justified us in doing so) to disturb that arrangement—(hear)—formy own part, I believe that all taxes on successions, whatever shape they may take, are unsound in principle. (Hear.) They are taxes on capital. (Loud cries of " Hear.") They are unsound in principle as regards personal property, but they are more unsound in principle as regards landed pm perty, because they lead to partition, which, in my opi nion, i s a ver y great evil. (Hear, hear.) But lam not going to enter into that important subject now. All I say is that you cannot deny that, by proposing this tax on successions with reference to landed property, you are proposing a new tax upon the land. (Cheers.) I have shown you that in dealing with your direct taxation you have commenced a system, and you have laid down a principle, which must immensely aggregate the national taxation upon the British producer. (Hear, hear.) I have shown you, in the second place, that while you are about to pursue that unjust and injurious policy—a policy the propriety of which no man can vindicate —while you are abrogating the pressure of ind:ract taxation upon the British producer, you are inflicting upon the cultivator of the soil a direct tax in the shape of an in come tax, and upon the possessor of the soil a direct tax in the shape of a tax upon successions. Now, Sir, I say that the whole scope of the budget of the right hon. gentle man is conceived in a spirit of injustice to the land. (Cheers.) I will not touch upon the past.• I will not ask you was it politic, was it wise, or was it generous to attack the land, both indirectly and directly, after such an im mense revolution had taken place in those laws which re gulated the importation of foreign produce. (Loud cries of " Hear.") I will make no appeal ad misericcrdiam. What you have done, you have done. We have given our assent to it. I will not refer to the past, and upon that ground I refrain from appealing to you. But I will re mind you that the Minister who has conceived this budget —who has conceived it, as I maintain I have proved, in a spirit of injustice to the land—(hear, hear)—who is aggre gating the burden of indirect taxation to the land, andwho is proposing new direct taxes on the cultivator and the proprietor of the soil, is the very Minister—the first Mi nister—who has come forward, and in his place in Parlia ment talked of the vast load of local taxation which real property endures. The vast load of local taxation which real property endures ! Well, then, this is an ago of com pensation—what is to be our compensation for that ? (Hear, hear, and laughter.) I remember when I made an appeal to the sense of justice of the House of Commons on that head, I was met by two kinds of opponents. One school denied point blank that there were any burden upon real property which were peculiar to it, or which it was not bound to bear But there was another class of opponents who took a different ground. They said—" It is very true that there is an undue burden of taxation upon real property, and upon land as the most important portion of real property, but you forget you have not to pay the legacy duty." (Hear.) Why, Sir, I have shown over and over again that the legacy duty as a compensation was no compensation for the weight, the great weight of local taxation which your Minister has mentioned. (Cheers.) But let me remind you now that we are not only to have this great weight of local taxation acknowledged by the Government, but it is not to be remedied by the Govern ment—nay, more, it is not only not to be remedied by the Government, but it is to be accompanied by the very tax an exemption from which they used to say was our com pensation for those burdens. (Loud cheers.) Sir, we have lived to see very strange times. I remember when Sir R. Peel proposed his first income tax, and I remember the noble lord the leader of the house, sitting on these (the Opposition) benches rising, and, with the traditionary spirit of Mr. Fox, denouncing the impost as Mr. Fox de nounced the legacy duties, because the noble lord, as well as Mr. Fox, had some feeling for the land of the country, and for the burdens which it had so long borne. (Cheers.) I remember how the noble lord admonished Sir R. Peel. The noble lord could not deny there was a deficiency in the Exchequer ; but he had just left office, and knew pretty well the state of his treasury. The noble lord said th ere were other means of supplying the deficiency—anything but this odious, this unjust, this inequitable, this inquisi torial income tax. (Hear, hear, and laughter.) The epi thets are the noble lord's, and not my own. Do anything but this, the noble lord said ; if you have a d e fi c i ency , w h y don't you supply it by appying the legacy duty to land ? Well, sir, he has applied the legacy duty to land, but he has given us the income tax too. (Cheers and laughter.) That is the fate of England. And now what is the fate of Ireland ? Sir Robert Peel did not propose an income-tax for Ireland, though he proposed one for England. Sir Robert Peel thought that there were constitutional and local grounds which should forbid him, even if ho wished it, to apply the income tax to Ireland; but he said, "I must have some substitute, and that substitute shall be a duty on spirits. The Irish shall have a duty on spirits instead of the income tax, just as the English were to have, if the policy of the noble lord had prevailed, a legacy duty instead of an income tax ; but now England had got the legacy duty as well as the income tax, and Ireland is to have the spirit duty and the income tax too. (Cheers.) Strange fate that both countries from the Ministry of "all the talents"—(cheers and laughter)—should receive such accumulated blessings ! (Cheers repeated.) But, sir, it is not maiintention—and it would be taxing the patience of the house, as we shall have so many opportunities of enter ing upon the consideration of this great subject—to go into all the details of the budget, or even into all its main features. lam confining myself to show to you that the budget is conceived in a spirit of hostility to the land— (hear)—and I have endeavoured to substantiate that by arguments and facts which it is open for all to consider, and if possible to confute, and without the slightest allu sion to any of thole views or considerations which in for mer debates may have influenced us on the subject, I have dwelt upon them with the utmost confidence—the same respect to hon. gentlemen opposite as to those on this side of the house—all I ask is, that you will deal with those great interests as you deal with all interests, great or small, in the spirit of justice, and that if you cannot accomplish all that justice requires, you will at least show you are dealing, as regards them, with a desire to do so ; and that you will not persist in legislating in a spirit which will sour the temper and irritate the feelings of a large portion of the most valuable subjects of the realm. (Cheers.) There is now another point to which lam obliged to refer. The Chancellor of the Exchequer has a project for the licences of trades, which I dare say many of his support ers h ave heard something about. (A laugh.) Well, air, I have received between 300 and 400 letters on the subject, and, at first, many of them being really full of useful sugges tions, it was my intention to have sent them to the Chan cellor of the Exchequer. But when I found that the right hon. gentleman, with a devotion to public affairs for which I had not given him credit, was in the habit of answering all his letters himself—(laughter)--I thought that he might have possibly misinterpreted what was really an act of friendly courteousness—(a laugh)—and that perhaps he would be rather disembarrassed by them. The general tone of these letters may be described in this way :—The system of licences is infinitely worse than your house tax. I should Ran indeed, that the majority described it as a quadruplis cation ,, of the h ouse t ax , an d th ey a ll say th ey wou ld muc h than''°n the er--if they m us t h ave some thi ng —h ave th e h ouse t ax house tax ,system of licenses, for it was but an aggravated the first seant if developed, as it must be developed should wished i)e conceded, they have got that which they never obtain, right hon. gentleman:, and from which they thought the them. Well, there has had turned me out of office to save the been great clamour, there has been great discontent, in h t al cointry on the subject; and, un less I misunderstoodsubject,ishopinion of the right hon. gentleman on the I should have supposed alreadya2SiroinpoStis I shaken. (Hear, hear.) of Finance would not have taken such a step as opinion as lic,liences for trades. I am not now giving any policy of the mea sure, which is unquestionably one of tl e i most important in the province of the Chancellor of the e . . Exchequer, who could not have brought forward a propositi on of su c h ture without well weighing its character and cone a na ture Such a plan is not to be taken up hastily • q uen "s• , nor, one aeon ve l a think, is it a plan to be lightly relinquished. It is grave subject. It touches the retail trade--th e raos a t v t e e r i der, the most irritable, the most lively, and the most sen sitive- to anything like an attack on their finances, of any portion of the community. The system of licences involves some of the worst consequences of direct taxation. Some, indeed, have propos ed it to us as a favourable substitute for the income tax. It a pp ears, however, we were to have licences and income tax too , a ccordin g to the original pro ject of the right hon. gentleman, But there is great mur mur of discontent. And at the very first murmur we hear Quo:llyr of the Exchequer Os and mutts; 013tpags! thing about the absolute necessity of the scale being altered ! (Hear, hear.) But if rumour is true even the plan itself is to be abandoned. Now, mark the difference when a parti cular class of the population of the towns is concerned in matters of taxation, and when you deal with those who are connected with the land. (Cheers.) There is not the slight. est doubt—l take it for granted—that the Chancellor of the Exchequer would never have proposed the li cences un less ho believed them to bejust and proper, and not on ly just but politic. But ho changes his opinion in 24 hours when the trades rise and tell him they will not endure it. The farmer must bear his income tax, the proprietor of the soil must bear his increased burden of direct taxation, the cultivator must find his burden of indirect taxation unne cessarily aggravated, while he has fresh rivals in the field in the articles he produces. (Hear, hear.) He murmurs, but he is to get no relief. (Loud cheers.) But the instant a particular class in the country are touched by the Mini ster of Finance, orders are given —the delegates wait—and the Minister trembles. (Cheers.) Now, sir, I have ad verted to this subject before, and think it by much the most serious of our political condition. If it be the fact that certain classes in this country, because they have a certain portion of electoral power, are exercising that electoral power systemati ca ll y t o exempt themselves from just taxation—(cheers)—I cannot conceive any feature in our state as a na ti on more to be deprecated, and more perilous, and more to be arrested. (Cheers.) Why, what ro r one s ? taxation. It h s b e e e e n n o t h d e i ff e x e i r has been the cause o f th e disturbances of nations and' of the I ef;lelmevpeted m n o f f thrones difference calapssreis vileged noble and a privileged tobacconist. (Cheers and laughter.) In matters o f fi nance it is equally important, whether itis the wealthy man w i th thousands who calls on the Chancellor of the Exchequer and abjures him not to touch him with an impost or the tradesmen with a 10/. note. The circumstance s are equally grave—equally full of political disorders. Nor can I doubt that what have been the consequences in one case will be the same in the other, for I feel it is the privileged which will be the class that will suffer in the end, though it may now reap an undue and unholy harvest. Nor can the electoral system last which will permit such scenes w hi c h we now a l mos t y ear ly see in the House of Commons in consequence of this state of things. But when these great scandals take place, and when the owners of the soil and the cultivators of the soil complain that in the subject of the finance Minister they are not justly treated, and claim from him nothing but justice —when not only injured by his project, but irritated by those unwise concessions, they come to him by their repre sentatives, how are they met? By taunts and by jeers. What said the President of the Board of Control to some one who had made comments on the scheme of the Govern ment? He said, " You had better take my advice—(a laugh)—you had better take this measure or you will get worse." " Now, Sir," said the President of the Board of Control, "remember the eight shilling fixed duty. You did not take that ; you see what not taking the measure we brought forward led to." (A laugh.) Well, that is a very favourite topic on the other side. (Hear, hear.) The sheer of the right hon. gentleman will allow me to dwell on it a little longer. It is not merely the President of the Board of Control that takes this course. The President of the Board of Control is rather of an active and vigorous than an original mind. (Laughter.) The precedent of the Board of Control has followed the conduct of one—l say it without offence, for he is a person for whom I have a very great regard—he has followed, in this, the example of more eminent persons. The noble lord is very fond of giving his advice on this subject. At the beginning of the year I brought forward a motion respecting our foreign relations with France, and it fell to the noble lord to answer the observations I made. The noble lord, on that occasion— the subject being our relations with France—delivered himself of an oration in favour of free trade. (Laughter, and cheers from the Opposition.) Not a very uncommon habit with the noble lord. (Cheers.) And he said then that if I had followed his advice I might have been one of her Majesty's Ministers at that time. (Cheers and laughter.) As far as that was concerned, I believe it did not depend upon my following his advice, provided I had only followed his example. (Loud cheers from the Opposition.) I dare say if we had submitted to what I see Ministers submit that probably I might have been sitting on those (the Ministerial) benches. (Hear.) But that is not the point to which I wish to call attention to the noble lord. The noble lord has said, and he has now been followed up by the President of the Board of Control," " You never take our advice. I advised you to take an Bs. duty on corn, but you would not take it." The noble lord has reminded us of that several times. I should not, however, have noticed it if the President of the Board of Control had not said it. (Laughter and cheers from the Opposition.) If the taunt had come from the right hon. baronet the memb er f or P ortsmouth (Sir F. Baring), who was Chancellor at the time, I might have allowed it to pass, because he might have been justified in making it ; but the taunt has been so often repeated and stereotyped that I think it is time it should cease. I have, therefore, thus noticed it, in ord er , if poss ib le, to prevent its repeti tion. I think it would only have been decent of the noble lord to have stated under whose advice, and at whose ur gent advice, we did refuse the Bs. fixed duty on corn. It is not for me to depreciate the comprehensive idea of a fixed duty of Bs. on corn. I give the noble lord all the credit that is due to him in that respect. But at the same time, when the noble lord remembers under whose advice and at whose instance that proposal was refused—when he re members who are those by whom he is now surrounded— (Opposition cheers)—when the noble lord remembers that ho has thrown away the Whig party, and that he has ac cepted a subordinate office under the subordinate officers of Sir Robert Peel, I think he might have felt that the time has come when these scoffs and sneers should cease. The hon. member for the West Riding (Mr. Cobden) said, other night, that his (Mr. Disraeli's) hon. and much-re spected friend, the hon. member for Warwickshire, had stated that this budget was a great triumph to Manchester. I had hoped that the old feud between town and country had ceased for ever. There exists no difference of mate rial interests any longer between town and country. The very motion which my hon. friend the member for Hert fordshire has proposed to-night is somewhat significant of that, and is evidently conceived in a spirit of honourable conciliation. I could therefore have hoped, however, that you might have voted that you would have accepted that amendment in the same spirit. (Opposition cheers.) The hon. member for Manchester, when addressing his consti tuents some time ago, expressed his amazement that the country gentlemen should have made suc h a proposition, and added, that they were entitled to the kindly feelings of the working classes of the country. That was the way in which the hon. member for Manchester had spoken of the proposition which has been treated so differently by the Secretary of the Board of Control. That right hon. gen tleman had spoken of our proposition in terms—l will not say offensive, for if they had been offensive I should have called in the Attorney-General to have taken a message to the right hon. gentleman, because I recollect—it is still ringing in my ears—the glowing eulogium made by the first Crown officer upon that very subject The hon. member for Manchester spoke in a manner honour able to himself, and worthy of the occasion ; and I tell him that no class values more highly than the country gen tlemen the rights and liberties of the people; no class has less interest in the corrupt administration of the affairs of the country ; and no class has a greater interest in an economical administration of those affairs. (Cheers.) Gentlemen are very apt to tell us of the great weight and importance of the great towns, and that this budget was supported by the members of those great towns. But I have already said that I think there is no great difference in material interests between the people of great towns and the country gentlemen. But I am told that there are moral and political differences—l mean by moral, social differences. lam very loath to believe it. (Hear.) I cannot but believe that it will be remembered that these great towns are situate in a country of no considerable ex tent, with no excessive population, and with a commerce, however great, which has been impaired, and with manu factures, however suecessful, which have been surpassed. What makes this country great ? The national character of the country—(hear)—the national character of the country which has been created by its institutions and by its traditional influences impressedupon those institutions. Those institutions are deeply and broadly planted in the soil, and that soil is not the possession of any exclusive class. The manufacturer may deposit within it his accu mulated capital, and he may enjoy those privileges which his possessions entitle him to, at the same time that ho discharges those duties which his possessions also impo -, e. (Cheers.) Then, why this hostility to land? Every man in this country is deeply interested in maintaining the stability of the possession of the land of this country. I therefore adjure those gentlemen who are the representa tives of large towns to condescend to ponder over these observations, and not to be led away by prejudices and by the influence of the present debates ; remembering that we are all alike interested in maintaining the greatness of this country, not only in its material possessions, but in the existence of its institutions. Should, however, the repre sentatives of towns take another course, which I trust not, then of this I feel convinced, that if they are still alienated from us—if they still proceed in their illusory progress, they may arrive at the goal which they contemplate, they may achieve the object they have set before them, but I believe they will be greatly disappointed in the result, and will find only a change from a first-rate kingdom into a second-rate republic. (Cheers.) Lord J. RUSSELL.—After four nights' debate I shall attempt to do little more than set before the committee as clearly as I can the question upon which they are now about to divide. They have a budget before them comprising pro positions of very great importance to the finances of the country ; and the question they have to decide is whether the advantages held out by those propositions are such as to be greater than the burdens it may impose, and whether or not it is for theinterest of the country to adopt that budget. In the first place the proposition of the Government is on the question of the income tax—a tax which has been selected and subsists as a part of our financial system— having been for a long time in debate, and having gives rise to questions most perplexing, even to those most con versant with the subject—whether the endeavour should be made to settle that question and enable Parliament to come to a final decision. I say this because I think it has been evident to any persons who have followed the course of events and the debates on the subject that, though the original proposition of Sir R. Peel in 1842 to impose an in come tax for three years might be very wise and well adapted to the situation of the country, yet it is impossible now to continue the tax from three years to three years without exciting at every renewal doubts and differences with respect to the mode in which that tax should be im posed. (Hear, hear.) Such discussions and such differences could not take place without disturbing and shaking your whole financial system—(hear, hear)—and yet no Govern ment since 1842 —no House of Commons since 1842 has seriously contemplated the termination of that tax. Every Chancellor of the Exchequer in the interval of three years has proposed various reductions of taxes, and those he did not make were proposed by members on every side and of every party. It would appear when those proposi tions were urged that the members of the house who did urge them did not believe that the income tax would ter minate at the period at which by law it was fixed to ter minate. (Hear, hear.) Such being the case, my right hon. friend the Chancellor of the Exchequer has shown the house that continuing the tax for a certain limited time --I will admit no very short period—will enable the House of Commons to determine, if it shall think fit to do so, on parting with this tax. I say there is prima facie a great advantage in the budget as it stands. In the next place, it is proposed to take away one of the most injurious du ties of Excise. Almost the only tax which remains on what may properly be called a necessary of life is the tax on soap, which .interferes with the comforts of the people. It is further proposed to reduce the duty on tea from 2s. 2d. to ls., in the course of three years. It is proposed that the system of dealing with protective duties should be carried further than it has been, and that many disputed questions, such as that relating to spirits, should be settled by legis lation in the present year. To these must be added the proposal to adjust th e assesse d t axes, no t on th e a b surd sumptuary principle that persons are to pay for every in raeymedequally numberfor r eve ry on their servants p lt has been said to servant,.. carriage, or horse they have. esphsaiel „_, Pt, :with considerable effect and great 1 " 111114111 Tanta ga WQ4l4 illgrests the beao At to THE SUN, LONDON, TUESDAY EVENING, MAY 3, 1853. the rich. I believe the benefit would be much more ex tended ; for by the heavy tax on servants, by the heavy tax on carriages and the like, you do restrict very much the employment of th ose w h o l a b our an d are i n some t ra d es. This is a brief summary of some of the advantages. On the other hand an objection in the eyes of many is, that there is no difference in the rates proposed for the income tax. An objection in the eyes of many is, that a tax is proposed to be imposed on legacies. Various duties have been proposed, and different persons have raised various objections. It is with those objections that I wish imme diately to deal ; but, first, I must say that the spirit in which the proposition of the Government has been made and the terms of the amendment do seem to me singularly irreconcilable. The language of the honourable and learned member for Suffolk is that new and enlarged burdens are placed on land ; the right hon. gentleman who has just sat down complains of new taxes on land, and states that the budget is framed in a spirit hostile to the land. What is this proposition before the house ? What is the engine by which it is proposed to throw down this vast edifice which my right hon. friend proposes to raise ? Is it proposed to tax land less ? Is it proposed to take off burdens on land, or impose new taxes on trade? Quite the contrary. (Hear, hear.) The proposition made by the hon. member for Hertfordshire is this, that whereas land is now taxed 7d. and trade 7d., land shall continue to be taxed at the same rate, and trade and manufactures shall be taxed at a lower rate. (Hear, hear.) Has there ever been anything so contradictory ? And yet some hon. member—l believe the right hon. gentleman the (member for Oxfordshire — stated that he was gratified on hearing my right hon. friend the Chancellor of the Exchequer state that the in come tax of 7d. was in fact 9d., owing to the expense of repairs. One would have thought that he would have voted in favour of some proposition to reduce the tax on land ; instead of which the proposition was really that 9d. should be the tax on land, and sd. on other sources of income. (Hear, hear.) That those who for seven years have been declaring that land was illtreated by the com mercial legislation of those seven years—that they should come, at the end of those years, with a proposition to assist trade and manufactures, of whose predominance and unfair influence they have been complaining all this time, is cer tainly one of the most wonderful anomalies which this house has ever presented. Ever since Marshal Marmont conducted his division of the army, which expected to be led into the ranks of Napoleon, into the hostile army of Austrians and Prussians, there has been no such military move ; and, therefore, I did wonder that the right hon. gentleman the member for Oxfordshire, who is generally so clear in his views, who fixes so shrewdly his aim, should, instead of being pointed, be obscure in his argument. But what is the case ? The right hon. gentleman hardly touched and hardly represented fairly what was the case with respect to this equal, rate in all the schedules. Tho real difficulty is making any alteration which would not expose you to further alteration ; and that further altera tion would expose you at least to break down and finally abandon the tax. Nothing was more plausible than to say that, at least, let the profession of those who by the energy of their minds and the difficulty of their toils which depend on their physical wellbeing be rated accordingly. There are other persons who are engaged in trade, and say, let us be placed in the same position. Then follows the question of salaries of public officers, likewise gained by mental exertion and a continuance of the capacity for working. Then comes the question of land, which has a claim of its own, of an allowance for repairs. You arrive at this, that every schedule is altered except that which relates to the public funds ; and that question is one which I hope never will be dealt with in this house in the manner in which it has been treated by the hon. and learned member for East Suffolk. (Hear, hear.) One principle was to leave the income tax derived from the funds ; but, if you did not take that course, there was no limit to which separately you might not tax in come arising from the funds. That is a principle which would put an end at once to public faith—(hear, hear.) — to all confidence on the part of the holders of the funds ; because here are two principles—one theoretical, and the other is a practical principle--contained in the present rating of the public funds. The theoretical principle is that laid down by Mr. Pitt, and it is just ; but I must say it goes as far as justice will permit in the taxation of a country. It is this principle --we tax income, and not any particular income. We takel all incomes, from what ever source they are derived. In that case the funds seem to form soma security ; but when you say to them, " We tax you 7d, and others Nd., because the source of your income is more permanent than theirs," the fundholder will say, " If you come to the sources of income you have no right to place any tax at all upon us—you must abandon your tax on funded property altogether." (Hear.) But there is besides this a practical principle, and it is this— the fundholder's security is, that if you lay a !.ax upon income equally, his tax will not be excessive, because he i§ guarded by the taxation of the rest of the community ; but if you say he shall be taxed at 10 per e:,:nt. you are are not very likely to go to 20 or 30 or 40 per cent.—but if you tax the funds alone and separate then. from other classes, there is no reason why you should not have 5 per cent. on all other classes and 50 per cent. on the funds. His practical security is in equal taxation, and therefore it is that I viewed with alarm and apprehension the pro posal made by the right hon. gentleman opposite, when he stood in his place as Chancellor of the Exchequer, that in Ireland funds and salaries alone should be taxed—(hear, hear) ;—because that was the beginning and a very serious beginning—the commencement of a plan by which funds should be taxed alone—by which the interest of the fund holder should be separated from the whole of the rest of the community, and which would have afforded a prece dent, by which that large sum which we have to . pay to the public creditors of this country should be diminished to any extent that Parliament, in its want of discretion and honesty, should think proper. (Hear.) These appear to me to be the general principles by which my right hon. friend and the Government have been guided with respect to the income tax. We have studied the question, and although the right hon. gentleman opposite now denies that he ever said he had not time to look into the schedules, he has almost confirmed that remark by what he has said to night ; because he has said that he did not go into the question of the way in which the variation of the tax was to be effected, and reserved to himself the power of going into those particulars during the recess that was to follow Christmas. (Hear, hear.) The right hon. gentleman did not tell us then—and he has not told us now—how ho was to make that just distinction which he proposed as to the income tax ; therefore I must believe—l am sorry to believe —that having the authority of Mr. Pitt, of Lord Lansdowne in 1806, and of Sir Robert Peel in 1842, all opposed to his own he did not think it incumbent upon him in er gard to his duty as Chanceller of the Exchequer, or worth his while, to go into every particular of every change he should propose in the rating of the income tax before he came down to the house and proclaimed a mode of levying the tax from which, as I think, evil results would come. (Cheers.) There are other questions affecting the income tax as now proposed. One is the extension of the tax to incomes of 1001., upon which the right hon. gentleman himself made a proposal, that with regard even to trade it should be levied to that amount. But here I must remark that an observation made by my right hon. friend the member for Portsmouth that seemed to have a great deal of force in it is really not applicable to the proposal of the Chancellor of the Exchequer. My right honourable friend said, if you propose a termination to this income tax, and see the end of it before you, it is not a fitting occasion to extend it to classes by whom it is not paid now. It is like a man owing 151., and borrowing Si. more in order that he may have 201. to pay. But my right honourable friend omitted from his calculation the proposition of the Chancellor of tke Exchequer—that although there is an increased amount to be derived from the income tax at present, there is a dimunition from it before it comes to a termination ; and at the end of six years, instead of 6,000,0001. or 5,500,0001., the sum with which the house of Commons will have to deal will be only 4,500,000/. ; so that the Chancellor of the Exchequer has, in fact, taken the precaution that the sum with which the house will have to deal will be smaller than would be the case if it were now proposed at once to abrogate this tax. There is another question on which my right hon. friend likewise touched, and which was commented on with great force by the hon. gentleman opposite, the hon. member for Belfast. The hon. gentleman said you ought not to extend this tax to Ireland, and he gave this reason for it. He said, " You propose to give up the consolidated anuuities, which is due in justice to those who now pay it, and then you propose to lay an income tax upon the whole community in Ireland in order to make up the deficiency." I should have stated the case in precisely the opposite way. (Hear, hear.) I should have said, in the first place there was no injustice whatever in the proposition of taking off the Consolidated Annuities and laying on the income tax. But he should state the case thus :—You have a tax upon this country which you propose to continue in order to obtain a remission of other duties, many of which have been already taken off, and several of which are going to be taken off, pressing upon the whole of the community. What is the reason Ireland should not bear such tax ? If Inland is, with the rest of the United Kingdom, to receive a great benefit, although not in the same proportion, why is she not to bear her burden? The answer was—and it was a sufficient answer in 1848, and might have been a sufficient answer now—" why, there are great burdens imposed on Ireland in consequence of the calamity of the famine and the debts contracted to feed the people ;" but we say we will take away that reason by re lieving you from the burden of those debts ; and then Bel fast, which has had no claim whatever to be exempt from the income tax, immediately you strike out that reason— Belfast, a place like Liverpool and Glasgow, comes into the category of those towns upon which this tax should be imposed, and imposed, as I think, in the same degree and according to the same amount of means. (Hear, hear.) I think the objection to the extension of the tax to Ireland was very much the distress of the Southern and Western parts of Ireland ; but in 1848, when the country was far more distressed than it is now—when the remains of the famine still pressed on Ireland—my honourable friend the member for Marylebone made a motion to im pose an income tax on Ireland ; he proposed no remission of those debts which were then heavier than they are now, and when the country was less able to bear them, and yet the right hon. gentleman, and the right hon. gentleman the member for Oxfordshire, and many others of their political friends and followers voted for the imposition of the tax on Ireland. (Cheers.) Well, the right hon. gentleman has to-night treated us with a dissertation on the inconsistency which he finds in some gen tlemen sitting on these benches ; but a more glaring example of inconsistency could hardly be found. (Hear, hear.) With regard to the effect of the relief given to Ireland, and the burdens imposed on her by this budget, I do not find from the figures that she has so great a bur den imposed upon her as some hon. gentlemen opposite seem to think. I find that the increase of taxation from the income tax, taking it for seven years, is 400,000/. a-year, from the legacy duty, 60,0001., and from the stamp duty, 98,0001., in all 558,003/. ; whereas the relief is, the conso lidated annuities 245,0001., the tea duty 375,000/. and other smaller items 50,000/., being a larger amount of relief than the burdens, and in 1860, according to the figures, Ireland will be relieved from 670,003/., and the only duties imposed will be the legacy duty and spirit duty, amounting together to 258,0001, leaving 412,003/. a year at the balance of remission to Ireland. But I must say I think that on this subject gentlemen have looked rather too much to the value of these particular figures, and not enough to the general interests of Ireland in rela tion to finance. (Hear, hear.) I have long considered that the disadvantage of Ireland in matters of finance has been the duties on consumption, which, hardly borne in England, have, in Ireland, totally prevented con sumption. I remember a remarkable illustration of this, that was stated by my late lamented friend Lord Sydenham, in a speech of his own financial subjects • ho stated that in the year 1807 the revenue of Ireland amounted to 4,378,000/. Between that year and the con clusion of the war taxes were successively imposed which, according to the calculations of Chancellors of the Ex chequer, were to produce 3,400,0001., or to augment the revenue to the extent of 7,700,0001. What was theresult:.fr In the year 1821, when that amount, less about 400,0001. , for taxes afterwards repealed, ought to have been paid into the Exchequer, the whole revenue of Ireland amounted only to 3,844,0001. being 533,0001. less than in 1807. (Hear, from the Opposition.) Those additional taxes were not an income tax, wore not direct taxes ' • they were taxes on the great articloo of conauxeptio, and that is the ?ghat on • which I insist ' • and I say th a t, grea t as the effect of our • changes in the Customs' duties have been, and the advan tages are greater even to Ireland than to England, in pro portion, the increased means of consuming coffee, and sugar, and, under this budget, tea, will enable the people of Ireland to consume articles of which they have been hitherto deprived, and which will, therefore, be of peculiar advantage to that people ; so that the real question of this taxation is as to its effects on the consumers and on the poor infinitely more than on the rich. (Hear.) Having stated these views with reference to the income tax, I cer tainly shall not think it necessary t o go much into any other part of the budget ; though, perhaps, I may refer to certain sentiments of mine which have been quoted by gentlemen in this debate in opposing the proposition which is now before the committee. Several gentlemen have re ferred, in terms of which I certainly cannot complain, to the objections which I made in 1842 to the proposition of the income tax. It certainly was my opinion at that time that by a judicious alteration of the duties on corn, by a reduction of the prohibitory duty on foreign sugar, and an adjustment of the duties on timber and coffee, the advan tage of a moderate price to the community might be com bined with an increased revenue to the state ; but the • House of Commons took the other course--they imposed . an income tax, and made alterations in certain duties. In 1846, however, they went much further, with reference to corn and to sugar, than I had p ro p ose d i n 1842 , an d look : ing back to what happe ne d at that time, and seeing what , has happened since, lam bound to say that, upon the • whole, the course then taken by Parliament was more bene ficial to the country than the course which I proposed in • different seek e 42 ake itt o The i nt theh pursueincountryg,imposition aha had, policyv n indeed, g a dowfohptihtcoehdt ny t teo o houa p u pay a would e t dear ;incomen p h ota ta r it tax, now for rnqo the suuwt tee to in 1842. (Hear.) As the matter now stands, I believe this income tax, as it has already been the means of relieving the country from very great burdens, and from excessive duties on articles of consumption, will, in like manner, he the means, before 1860 , of relievingthe country from other oppressive duties of the same kind. (Hear.) In 1830 it was stated by Mr. Huskisson that the great evil of taxa tion was that such heavy indirect taxes were placed on the consumer, and teat the rich did not pay an equivalent tri bute to the revenue. In the last 20 years we have done much to remove that reproach, to obviate that evil, and I hold that we should act wisely in continuing that policy. • (Hear.) The right hon gentleman towards the close of his speech spoke much of the hardship of the legacy • duties ; the hardship of the legacy duties in question has been much exaggerated, and even to-night an hon. gen tleman said that 2 ,000,000/, of additional taxes are about aidon , ato r anothereba d e y a p l a o l c r e e t g d t ac c a o y n t d s la u t t o n y t d a . Now, the fact is that there is a u p y exempt p fr o o rt m ion the of ta l x an . d 'W w h h a il t e , then, can be more just—what more equal, then to make • the portion which has not hitherto contributed contribute to the tax—an act of justice, let me add, which will not ' involve a payment o f 2,000,0001., as is asserted, but of ' 500,0001., or, at most, of 700,0001.; and be it observed, further, that when th e d u ty reac h es thi s f u ll amount t h e ) income tax will be diminished to the extent of at least 700,0001. ? (Hear, hear.) Adopt the amendment, and this consequence will follow :—My right hon. friend pro poses in two years to diminish the income duty id., and in two years more Id. more, and this you do if you adhere to the uniform rate ; but adopt the amendment, and this will be impossible ; so that the land, in 1855, will not be relieved from the burdens from which the plan of my right hon. friend will relieve it. In the course of the operations to which I have referred, beginning with the removal of the differential duties, we have come, in course of time, to abolish those duties which deprived them of many com forts, many necessaries. I believe the house cannot more worthily represent the people, more worthily represent the people, than by pursuing this course. (Hear, hear.) It was said last year, and I think it was a proof of little wis dom in him who said it—that he would endeavour to rule this country so as to check the advance of democracy. Depend on it that the ruler who sets himself to check the advance of democracy will but increase the irritation and augment the influence of the power against which he sets i tu n r Yt: I te.hh seat t amid approbation loud c e P r • himself—(hear, hear)—but, if you consult the interests is of the people you will make democracy conservative ; you will carry democracy with you, instead of having it oppose you as an enemy. (Hear.) This, it seems, to me, is the true t p s we o r l i te c s t y a l f o ot r of g P ol a at r ah l a r , m ugo e ir n v t itn t hg o e n p to u n r tu s en • t r i de e s — nt es n f e ao i vf t h o e nt r r ra t td o oe a e nh g y l u e ot c n t to t o h o e leao i sa n s ~ t b (Hh u i t esao p ro, uing a course which each mus f t or kn n c l t o a , r a t h e n a n t t dh t o a ts w h i a o r c C d . v s h a t n h e c t e el e oa w r rr m l t oy ? f n l b t a 2 e h t i ey o j e n u Ea : r o t s fi pursued, my right hon. frie cheque ur r h h ese a 7 s .w- ha ) before the house, w hich the were intro h t h h r e i Pj h s . a lo ri p h p o w r t h u e n t h t y e r o w f y e 0 . n o g e t d h e e r p t h r o e p p o r s o i t p i o o s n t tions themselves, or the manner in w y Fi nancial on d a u od c e oo d t a h m mi s u ,t t g h i ea v rs e s bo h of t e . n it to live beforeh a i n s c a i g s e a , people. t g i r le at n i um tud b e er o s f w a e n re a = dmuing trust c will h find nob h e i l s m o t r hh reward i d aisgnc afounar resumedue p in o gT rt .h) o e f eo th m i mi s h tt o e u e se t , he a n nt d l iv in ide t d he ; For the resolution 3 9_3 Against it Ministerial majority —7l The from announcement supporters ouncment of was th Mr. LAWLESS then proposedwmainetahat amendment vehement t to cheering omit from the resolution the words " United Kingdom," and substitute the words "Great Britain," with the view of exempting Ireland from the imposition of the income tax. The debate on this amendment was adjourned, notwith standing numerous calls for an immediate division ; and the Chairman reported progress, and obtained leave to sit again on Thursday. BOROUGH OF RYE. Mr. TUFNELL moved that a new writ be issued for the borough of Rye, in the room of W. A. Mackinnon, Esq., whose election had been determined to be void. After some conversation, in which Sir J. PAKINGTON, Lord J. RUSSELL, and Mr. FREWEN took part, Sir J. TROLLOPE said, there were many transactions, including compromises, which took place at elections, that never cane under the notice of committees at all, and it was therefore his intention, as soon as all the inquiries were over, to call the attention of the noble lord to the general state of the law on this subject. (Hear, hear.) On the motion of Mr BASS, the debate was adjourned. The house then adjourned at a quarter to three o'clock. PARLIAMENTARY DIVISION. HOUSE OF COMMONS.—May 2. ( From the Votes and Proceedings of the House of Commons.) WAYS AND MEANS.—THE INCOME TAX. Questiet proposed, " That it is the opinion of this commit tee, that towards raising the supply granted to her Majesty, there shall be raised annually during the terms hereinafter limited, the several rates and duties following (that is to say) :—For and in respect of the property, in any lands, tene ments, or hereditaments, in the United Kingdom, and for and in respect of every annuity, pension or stipend, payable by her Majesty or out of the public revenue of the United King dom ; and for and in respect; of all interest of money, annui ties, dividends, and shares of annuities payable to any person or persons, bodies politic or corporate, companies or socie ties, whether corporate or not corporate ; and for and in respect of the annual profits or gains arising or accruing to any person or persons whatever, resident in the United Kingdom, from any kind of property whatever, whether si tuate in the United Kingdom or elsewhere, or from any an nuities, allowances, or stipends, or from any profession, trade, or vocation, whether the same shall be respectively exercised in the United Kingdom or elsewhere ; and for and in respect of the annual profits or gains arising or accruing to any per son or persons not resident within the United Kingdom - from any property whatever in the United Kingdom, or from any trade, profession, or vocation, exercised •in the United Kingdom; for every 20s. of the annual value or amount thereof : For two years from April 5, 1853 And for two years from April 5, 1855 And for three years from April 5, 1857 0 0 5 And that on April 5, 1860, except as to the collection of mo neys then due, the said rates and duties shall cease and deter mine. " And for and in respect of the occupation of such lands, tenements, or hereditaments (other than a dwelling-house oc cupied by a tenant distinct from a farm of lands), for every twenty shillings of the annual value thereof, one moiety of each of the said sums of 7d., 6d., and 5d., for the above named times respectively." Amendment proposed, to leave out the words " towards raising the supply granted to her Majesty, there shall be raised annually during the terms hereinafter limited, the several rates and duties following," in order to insert the words, " the continuance of the income tax for seven years, and its extension to classes heretofore exempt from its operation without any mitigation of the inequalities of its assessment, are alike unjust and impolitic," instead thereof :—Question put, " That the words proposed to be left out stand part of the proposed resolution :"—The committee divided—Ayes, 323 ; Noes, 252. MAJORITY—AYES, 321 Adana, Sir T. Gardner, R. Norreys, Sir D. A'Court, C. G each, Charles O'Brien, Cornelius Adair, H. Gibson, Thomas M. O'Connell, Maurice Aglionby, H. A. Gladstone, William O' k• laherty, A. Alcock, Thomas Gladstone, Capta'n Oliveira, Benjamin Anderson, Sir James Glyn, George Carr Or bchne, Ralph. Anson, Gen. Gooderich, Vis. Otway, Arthur John Atherton, Wm. Goodman, Sir G. Owen, Sir J. Baines, M, T. Goold, W. . Paget, Lord Alfred Ball, John. Gordon, Admiral Paget, Lord George Baring, H. B. Goulburn, Henry Palmerston, ViScoun' Baring, Sir F. Gower, F. L. Patten, J. Basing, Francis Grace, 0. Pechell, Sir G. Barnes, T. Graham, Sir J. Peel, Sir R. Bass, M. T. Greenall, Gilbert Peel Frederick Beaumont. W. B. Greene, T. Pellatt, A Beckett, William Greason, Samuel Pennant, Colonel Bell, J. Grenfell, C. Peto. S. Bellew, Captain Grey, Sir G. Mules, John Henry B nhow, John G osvenor, Lord R. Phillimo e, J. G. Berkeley, Admiral Grosvenor, Earl I hillimore, R. Berkeley, H. Hadfield, G. Phinn, T. Berkeley, Hon. C. F. Hall, Sir Benjamin Pisot. I rancis Berkeley, C. L, Hanmer, Sir J. Pllkin:gton. Jame!! Bethel', Richard Ha court, G. G. Pinney, William Biddulph, It. M. Harcourt, Col. Pollard- Utquhart, W Biggs, William Hastie, Alexander Ponsonby, Hn. A.G. J. Blackett, I. F. B. nestle, Archibald Pon - man, W. Benham-Carter, Joan Headiam, T. E. Powiett, Lord W. Boyle, Colonel Heard, J. I. Prise, Sir R. Bramston. T. W, Heathcoate, Sir G. Price, W. P. Brand, H. Heathcote, Gilbert H. Pritchard, J. Bright, John Heneage, G. H. W. R'eardo, 0. Brocklehurst, John Plenease, G. F. Rich, H. Brockman, E. D. Herbert, H. A. Robartes, T. 3. A, Brotherton, Joseph Herbert, Sidney Bocie, E. B. Brown, H. Hervey, Lord Alfred Rumbold, C. E. Brown, W. Heywood, James Russell, Lord 3. Brovane, V. Heyworth, Lawrence Russell, F. C. Bruce, Lord E. Higgins, George Russell, F. W. Bruce, H. A. Hindley,Charles Saaleir, J. Bulkeley, Sir R. B. W. Hogg, 2 .ismes W. Sanders, G. Butler, Charles Howard, C. W. G. Sawle, C. B. (a. Bvng, G. H. Charles Howard, Lord E. Scholefleld, W. Cardwell, Hon. E. Hudson, George Scobeli, Capt. Caulfield, Col. Hus,bes, W. B. Scrope, G. P. Cavendish, C Hums, J. Scully, Francis Cavendish, George Hutchins, E. Scully, V. Challis, Alderman Hutt, William Seymour, Lord Chambers, Thomas Ingham. Rooert Seymour, H. D. Charter's, F. Inglis, Sir R. Blk Seymour W.l), Cheenharn, Joins Jackson, William Shafto, R. D. Christy, Samuel. Jerinyn, Earl Shelburne, Earl of Clay, Sir William Johnstone, James Shelley, Sir J. V. Clifford, Henry M. Johnstone, Sir J. Sheridan, R. B. Clinton, Lord Robert Keaaing H. Smith, John Benj. Cobeen, Richard Keogh, William Smith, R. Cockburn, Sir Alex. Kershaw, James Sinai', J. Cocas, Thomas S. King, P. J. Stafford, M aaquls Coffin, W. Kingsco.e, R. N. F. Stanley, W. 0. Collier, Robert P. Kinnaird, Arthur F. Stephenson, Robert Colville, C. R. Kirk, William Stirling, W. Cowan, Charles Labouchere, H. Strickland, Sir G. Cowper, W. Laing, S. Strut', Rt. Hon. E. Craefard, E. Langston, J. IL Stuai t, Lord D. Crook, J, Lan;ton, H. G. Stuart, H. Crossley, Frank Laslett, William Tancred, H. W. Crowder, R. Lawless,C. Thicknesse, R. A. Cubitt,Alderman Lawley, F. C. • Thompson, George Currie, R. Legh, G. C. Thornely, T. Dashwood, Sir G. H. Lemon Sir C. Townshend, Capt. Davie, Sir H. ' Lewis, Sir T. Trail, G. Denison, E. Lindsay. Colonel Tufnell H. Denison, J. E. Locke, Joseph , . Tynte, Col. C. J. K. Dent, J. Lockhart, A. E. Vane, Lord H. Divert, Edward Loveden, P. Vernon.G. E. H. Drumlanrig, Via. Lowe, R. Villiers, Hon. C. Drummond, H. , Luce,' T. Vivian, J. H. Darr, George Maucaulay. T. B. Vivian. Henry H. Duff,.James Mackie, John Wall, C. B. Duke, Sir James Macgregor, James Walmsley, Sir J. Duncan. George Macgregor, John Walter J. Duncombe, T. M'Taggart, Sir J. Warner, Edward Dundas, G. Mangles, R. D. Weaesiey. Lord C. Dundas, F. Marshall, William Wells, W. Dunlop, A. Martin, John West, F. R. East, Sir J. B. Massey, W. N. Whalley, G. Egerton W. Master man, John Wirai man, James Egerton, Edward Matheson, Alex. Whi tbread, S El Ice, Rt. Hon. E. Matheson, Sir J. Wickham, Henry W. Ellice, E. Mauls, Colonel Wilkinson, W. A. Elliot, jam Mall, Edward Wilcox, B. Euston, Earl Mill: sun, Robert Wi Tams, W. Evans, Sir D. L. Milli, T. Wilson, James Evans, W. Milner, W. M. E. Winnington, Sir T. E Evelyn, W. Milnes, R. M. Wise, J. A. E wart, William Milton Viscount Wood, Sir C. Feilden, M. Michell, T. Woodd, B. Fergus, John Moffatt, G. Wortley, J. S. Ferguson, Colonel Molesworth, Sir W. Wrightson, W. Fergoson, Sir R. M onck, Viscount Wyndham, William Ferguson, Joseph Moncrieff, J. Wyvill, 51armaduke Fitzgerald, J. Monsell, William Young, Sir John Fitzgerald, Sir J. Moreton, Lord Fitzroy, Hon. H. Morns, D. Forster, C. Mostyn, E. M. Fortescue, C. Mure, Col. Fox, R. M. Murphy, F. S. Fox, W. J. Muirough, J. P. Heater. W. G. Freesia!), Colonel Norreys, Lord M u'grave, Earl MINORITY—NOES, 252. Adderley, C. Freshfieli. J. Mogan, C. R. Alexander, J. . Frewen, Charles Hay Morgan, Oetavius Annesley; Earl of Fu'ler, A. E. Mullings, J. R. Anson, Viscount Gallwey, Sir W. P. Mundy, W, Arbuthnot, Gen. Galway, Viscount Muntz, G. Frederick Archdall, Captain At. Gaskell, J. M. Neste, Lord Bage,e,ff. George, John Napier, J. Bailey, Sir J. Goddard, Ambrose L. Neeld, John Bailey, C; Gooch, Sir E. Neeld, Joseph Bailey, H J Gore, W. 0. Newark, Viscount Baird, James Granay, Marquis Newdegate, C. N. Ball, Edward °reeves, Edward Newport, Viscount Baldock, E. H. Greene, J. Noel, Gerard James Bankes, G. Greville, Col. No tb, Colonel Baring, T. Grogan, E. Gaines, J. H. P. Barrington, Viscount Guernsey, Lord O'Brien, P. Barrow, Wm. H. Gwyn, Howe' O'Brien, Sir Timothy Bateson, T. Halford, Sir Henry Osselston, Lord Rennet, Philip Hall, Colonel Packe, C. Wiriam Bentinck, Lord H. Halsey, T. Pakesham, E. Bentinck, Geo. P. Hamilton. Lord C. Pakington, Sir J. Beresford, William Hamilton, G. A. Palmer, R. Bernard, Visceunt Hamilton, J. Hans Parker, R. Townley B'air, Colonel Hanaury, Hon. C. Peacocke, G. M. W. Blake, M. Hardline, Charles S. Percy, J. Bland( L. Hawkers, W. W. Portal, M. Boldeero, Colonel Hayes, Sir Edmund Potter, R. Booth, Sir R. Henchy, D. O'Connor Power, N. Bower, G. Henley. J. W. Prime, R. Brady, John Herbaet, Sir Thomas Pugh, D. larisco, Musgrave liiidyarJ, R. Berrien, G. W. J. Brooke, Lord Hill, Lord Arthur E. Robertson, P. F. Brooke, Sir A.B. Hothem, Lord Rushout, Captain Bruce, Cumming Hume, W. F. Scott, Francis Buck, Lewis W. ' Iron, Samuel Seeham, Lord. Buller, Sir J. Y. Jocelyn, Viscount Seymer, 11. K. Millbury, W. Jolliffe, Sir W. G. H. Shee, William Burghley, Lord Jones, Capt. Sibthorp, Colonel Burke, Sir T. Jones, D. Smijth, Sir W. Burrell, Sir C. M. Keating, Robert Smith, Wm. M. Burroughes, Remy N. Kelly, Sir F. Smyth, R. J. Butt, Geo. Medd Kendall, Nicholas Somerset, Captain Butt, Isaac Kennedy, Tristram Sotheron, T. H. S. Cabbell, B. B. Ker, D. S. Spooner, Richard Calms, H. M'Calmont King, James King Stanhope, Jam? B. Car nac, Sir J. R. Knatchbull, W. F. Stanley, Lord Cayley, E. S. Knight, F W. Stun, H. G. Chandos, Marquis of Knlghtley, Rainald Bull Nall, M. Chelsea, Viscount Knox, Colonel Swift, R. Child, Smith Knox, W. S. Talbot, C. Christopher, R. Adam Lacon, Sir E. Thesiger, Sir F. Clinton,iLord C. P. Laffan, R. M. Tollemache, John Clive, R. H. Langton, W. G. Tomliae, G. Clive. R. Lennox, L ord A. Ti ollope, Sir J. Cobbold, J. Chevalier Lennox. Lord HG. Tudway, R. Codrington, Sir W. Leslie, Charles P. Tamer, C. Coles, H. Beaumont Liddell, H. G. Tyler, Sir G. Compton, Henry Lockha. t. W. Ty: ell. Sir J. T. Conolly, T. Long, W. Vance, J. Coote, Sir C. H Lovaine, Lord Vane, Lord A. Corbally, AL E. Lowther, Captain Vansittart, G. H. Cony, Henry Lawry Lucas. F. Verner, Sir W. Cotton, W. H. S. Lytton, Sir E. G. Villiers, Rt. Hn. F. Davies, D. • Maca.tney, G. Vivian, J. Ennis Davison, R. Mackenzie, W F. Vyvyan, Sir R. Devereux, J. T. M'Cann, J. Vyse, R. H. R. Disraeli, Benjamin M'Mahon, P. Waddnigton, David Dod. J. W. Maddock, Sir H. Waddington, H. S. Drax, J. S. W. S. E. Megan, W. H. Walcot, Adm. Duckworth, Sir J. Maguire, J. Walpole, S. H. Duffy, C. Matins, Richard Welby, Sir G. Duncombe, En. A. Manners, Lord G. Whiteside. James Duncombe, W. E. Manners, Lord J. Wiritmoae, Henry Dunne, Michael March, Earl of Wigram, L. T. Dunne, Col. Mare, C. J. Williams, T. P. Elmley, Viscount Maunsell, T. P. Wa.l.ehoirre, E. Esmonde, J. Maxwell, Hon. J. P. Wsrsester, Marts, of Fagan, W. Meagher. Thomas Wyndham, lien. Farnham, E. B. Menx, Sir Henry Wynn, He.ibert W. Fellowes, Edward Miles, William Yoak, E. T. Floyer, J. Michell , W. Follett, Brant S. Montgomery. H. L. Foy hes, Will'atn Montgomery, Sir G. Maus. Forester, Colonel Moody, C.' A. Forster, Sir G. Moore, G. H. Mandeville, Viscount. French, Fitzatephen Moore, R. S. Taylor, Col. TELLERS. SOUTHAMPTON MAIL PAOKETB.—The Royal Mail steam-ship Parana, Capt. E. Woolley, sailed yesterday afternoon with the usual mails for the British and foreign West India colonies, the Gulf of IVlexicO, the Pacific, and California, in charge of Lieutenant Fuge, R.N., Admiralty agent. The Parana takes out 105 passengers, among whom are Commander Marshall, Lieutenants Davenay and Harbord, Dr. Gordon, &c., and a full cargo of manufactured goods, of English and continental origin. The Magdalena with the home ward West India and Mexican mails, is now hourly expected. The Ripon, Captain R. Moresby, I.N. will leave on Wednesday, with the outwa r d ma il s for India, China, and Australia. The Royal mail steamer Tay is appointed to take out the Brazil and Rio de la Plata mails of the 9th inst. The United States mail steam ship Washington, with dates from New York to the 23d ult., is expected to arrive off Cowes, on her way to Bremen, about Friday or Saturday next. The Madrid, Captain John Weeks, with the homeward Peninsular mails, and the steam-ship City of London, from the Levant, will ho due at Southampton this day or to morrow. NAVAL INTELLIGENCE. However anxious we are to see that noble three-decker the Duke of Wellington at Spithead, we are still more de sirous of seeing her leave the harbour well and efficiently manned, as also completely fitted for sea. We fear, if un due haste is used in forcing her to leave her present moor ings, that sickness to some extent will be the consequence, as her decks are far from being thoroughly free from damp, and it will require some duration of fine sunny weather to cause her paint to be well dried. We understand that the Admiralty have ordered the Agamemnon, 90, screw-ship, Captain Sir Thomas Mait land, to proceed from Spithead to Madeira, in order to &I - ye the crew a chance of recovering and establishing their health. To-morrow is named as the clay of starting. We hear that it is in contemplation to form a medical board at Somerset-house for the purpose of directing the medical affairs of the navy. MoRE FLOGGING.—Thomas Morris, a seaman of the Prince Regent, 90, Captain Hutton, in Plymouth Sound, who was absent from his ship for five weeks, but, being left behind at Portsmouth, walked all tie way down to l?lymouth, and went on board his ship, has been flogged by order of the Admiralty, receiving three dozen lashes. `W a dot not know anything about the character of the r nun. We have heard that he has frequently broken his lea Ire ; but he has served in the navy twenty-one years and stix• months, and has a wife and family residing in Devon po;,-t. There is some story afloat that a letter which he wrote to his wife was unjustifiably torn up. If an old silt ner, ought this man to be retained in the service ? And if not a hardened offender, ought a man with above 21 y mu's' services and perhaps 40 years old, to have been Sol ;ged ? PORTSMOUTH, MAY 2. ARRIVAL OF HER MAJESTY'S BRIG CYGNET FRO2I THE W EST COAST OF AFRICA. —Cygnet, 8, Commander Rai chard D. White, let go her anchor last evening at 5.40 at Spithead, having left Lagos on the Ist of March. She sal led from Plymouth on the Ist of August, 1850, since wt ,ich she has sailed over 46,003 miles. She has not been ant ficiently in luck to capture any slavers. Reached A.scen sio n on the 20th of March, and left again for England on 21st. She brings home as invalids Dr. Nelson, Mr. owne, master of the Penelope; Mr. Snell, of the Alecto; an d Mr. Ricalton, paymaster of the Polyphemus (paddle), and eight marines and blue jackets. Mr. Ricalton returns to this country a sad cripple, having been fearfully crushed an d wounded in an attack of the boats of the Polyphemus on a stockade at Babbah, a stronghold of pirates and sla re-holders, that had escaped detection for a number of. years. In fact, but for the ingenuity of the com ma nder of the Polyphemus, the place would have remained um ! discovered to this day. The position was well de fer tded, but the British tars carried all before them, and burnt the place to the ground, the pirates bolting across thi) country and crossing a lake, taking care to destroy all bol ats or means of conveyance. We trust Mr. Ricalton wil'l not be lost sight of by the proper authorities. He had whole of his ribs broken, leg broken, severely cut abc .ut the face and head, and rendered useless and incapa citi sted for the remainder of his days. The Cygnet spoke the Rattlesnake on the 27th of March, in lat. 50 N, long. 20.45—a1l well ; the Bromberia, on the 16th of April, in lat. 34 12, long. 40 22, bound from Calcutta to London. She has lost three marines and two carpenters. One of the marines (Anthony M`Cade) jumped overboard, and was lost, Dec. 26, 1850. Edward Hewett, marine, died May 16, 1852. John Holme, died Feb. 20, 1853. Richard Punfound, carpenter, died Dec. 24, 18.50. James Vearney, carpenter ' died Dec. 13, 1850 . The whole of these m en were affected when they joined the brig. The Cygnet sup phi led provisions to a ship in distress— the Ada Mary, of Bi istol, Thomas Oke, master, off Cape Lopez, homeward bound. ' The Penelope left Lagos, for the South Coast, on the 21st March. Britomart, for Prince's Island, for water ; her crew unlnealthy. 'the C an ra d n t e he and the e t Li o n n ne th t e on s t o h u e t N h ogi ast C ; oa t s h t e . FThfreeflllyatro sail for England on the Ist of May. The Fire Queen, tender to Victory , Master Commander F. M. Paul, we n t to Osborne to-day with the Commander in-Scott,machinery came Cb ief, Vice-Ad m iral Sir Thomas John Cochrane, to pay his respects to her Majesty. n ,c F l r o a ck nc . is ) 3 d u e O r i.g di t nl6morningt examination. paddle, t Ca nine p ta o o h to a Tr l u Thy: Highflyer, 21, screw, Captain John Moore, bent sails t his morning, and at four p.m. steamed out of har hour and. brought up at Spithead. The Agamemnon, 90, screw, is ordered to the measured mile, to test her powers, and is expected to sail for Lisbon on Wednesday. She is very short of hands. Thu Sir Robert Peel, American liner, arrived here this morning to embark passengers for New York. Sailed this afternoon. [A DVERTISEMENTJ—HoIIoway's Ointment and Pills excel tent Remedies for the Cure of Bronchitis and Ulce rated. Sore Throats.—Extract of a letter from Mr Jam es Downing, of Paris-street, Exeter, dated March 30, 1.853.—" To Professor Holloway.—Sir, Your oint ment and pills have effected upon me a perfect cure of a dreadfully diseased throat, arising from cold, which ul timately terminated in bronchitis. The medical aid I received was unable to combat with the disease, and I was rapidly sinking under its influence. At this stage I had recourse to your medicines, which in a few hours relieved me, and I am happy to inform you, that in less than a fortnight I was entirely cured by them."— Sold by all druggists, and at Professor Holloway's establish &Out, 20, Strand, London. CAPE OF GOOD HOPE, By the Hotspur we have received papers from the Cape down to the Bth of March. The pacification of the colony was progressing, and the Cape Town mail of the Bth informs its readers that Macomo, Sandilli, and the other Gaika chiefs had agreed to all General Cathcart's conditions. The formal pro clamation of peace was expected by the next post. The Gaika tribes which had been expelled from the Amatolas and driven across the Kei were to be located on the Thomas and Upper Kei rivers, in close proximity to the Basutos. AUSTRALIA. By the Admiral, which left Hobson's Bay on the 27th of January, we have advices from Melbourne down to the 25th of January. The commercial accounts by this arrival are satisfac tory. The yield of gold from the diggings continued. The produce market was high. The provision market was falling rapidly, especially as regarded flour, and the price of labour was rather lower. - There was no political intelligence of any importance. The Admiral has on freight 22,000 ounces of gold dust. The following is extracted from the latest Gold Circular : Business has for the week been particularly brisk, the price in Sydney for Victoria gold having advanced to 3/. 13s. per ounce. In Melbourne we have had numerous buyers for that market, and the Warata, took a much larger amount of gold than usual. The banks havinc , altered the rates of exchange at which they issue their draughts on London to 74 per cent. discount, the purchasers of gold for remittances have been very numerous, and the demand for shipment, and for several of the banks that are purchasers, has been very great, and the supply being inadequate to meet it, the price has gradually advanced to 725. 3d. per ounce, at which figure very large orders have been sup plied, and even 725, 6d. has been paid for a large parcel. - The Bank of Victoria and Commercial Banking Com pany have commenced business ; the former does not purchase gold, and makes liberal advances at the same rate of exchange as the other banks ; the latter pur chases gold, and makes the same advances as the others. From the Eureka diggings the reports are not so favourable as formerly, but those who work steadily make a good living. Many left for the Creswick s Creek, but have been disappointed in their expectations. From Bendigo also the report is not favourable, the miners having left for other places in thousands—for Mount Korong, among others, where many parties are finding gold in quantities. Fryer's and Forest Creek are improving, and some new spots have turned out very well. On the Coliban, near the new township of Malmsbury, gold is found in quantities sufficient to remunerate diggers, of whom about 200 are now at work. Wood End, the further extremity of the Black Forest, is also spoken of as a new gold field. Again, to the westward, at Mount Cole gold has been discoved, and in several other localities, and doubtless ere long, when prospecting is more general, it will be found that all the country ex tending from Mount Cole to Mount Alexander, and thence to Mount Macedon, is one rich gold mine. 'The yield of the Ovens diggings rapidly increases ; un fortunately Sydney will compete with us with regard to these mines, as Adelaide has done with respect to the Mount Alexander mines, a very large amount of gold having been sent overland to that district ; it is also un derstood that an escort is on the road to the mines, which doubtless will carry off a large quantity of our gold. However, the inducement for shipping gold, either to Adelaide or Sydney, is now so small that it is likely very little will be shipped, as the difference in the price will not make up for the difference in the charges. The Admiral, Melbourne, Statesman, and Northum berland are again about to sail from our port for Lon don ; the quantity of gold which each will convey will fall far short of what they took home last voyage. Estimated Amount of Gold exported from Victoria. To 31st December, 1853, say Oz. 2,500,000 At 3/. 10s. per oz . 28,750,000 Gold Shipped from Ist January to date. Oz. dts, Jan. 3—Great Britain, for Liverpool 107,021 6 „ Chusan, for Singapore 1,099 4 Jan. 6—Ballarat, for London 73,057 0 7, Wild Irish Girl, for Sydney l5O 0 71. Dazzler (Geelong), Sydney 250 0 „ Brilliant (Geelong), London 15,183 0 Jan. 15—Warata, for Sydney 11,960 0 Jan. 18—Hgro, for London 13,933 0 Oz. 222,653 10 At 3/. 10s. per oz Gold received by the escorts from the Ist to 22d January :--- Government escort fromTendigo and Mount Alexander from. Jan. Bto Jan. 22, 36,293 oz. Government escort from Ballarat from Jan. sto Jan. 19, 10,935 oz. Go vernment escort from the Ovens from Jan. 1 to Jan. 18, 28,827 oz. Victoria Escort Company from Jan. 7to Jan. 21, 71,157 oz. Grand total since Ist January, 150,2124 oz. Number of persons arrived in this port from Ist to 31st Jan. Number of persons cleared at Custom-house from Ist to 21st Jan. Increase 2,316 Advance by the banks on bills drawn against gold, 40s. to 555. Exchange, 74 per cent. discount. Freight to London by sailing vessel, 40. per oz. ; ditto by A. R. M. S. Co.'s steamers, 61d per oz. The direct advices from Victoria reach a fortnight later than those received on Wednesday by the Brilliant and are very satisfactory. The fact of 150,000 ounces of gold haying been brought into Melbourne by escort during the first three weeks of January confirms the pro bability of the production for the present year being much greater than in 1852, since this total is irrespective of the large amounts likely to have been retained at the mines by newcomers, or to have been brought down by private hands, as well as of the quantity lying at the Ovens, to be sent to Sydney on the arrival of the escort from that place. The period of the year, moreover, was least favourable for the mines, a large proportion of those who had arrived to spend their Christmas in the towns having returned only recently, while the demand for labour for temporary farming operations was, at the same time, at its height. The general commercial ac counts by this arrival are, upon the whole, good. Seve ral vessels were preparing to leave for England during February, including the Blorenge, Syria, Blackwall, Lady Peel, Bombay, Melbourne, Atrevida, Northum berland, Statesman, and Rienzi. The Sarah Sands was expected to sail on the Ist of February. In the Legis lative Council motions had been carried for addresses to the governor praying for a grant of 200,0001. out of the territorial revenue for a system of sewerage for Mel boure, a loan of 200,0001. for waterworks out of the or dinary revenue, for 25 years, during the first three years without interest, and an appropriation of 42,0001. for immediately cleansing the city, constructing water chan nels. &c. Advices from Adelaide, South Australia, to the 13th of Jamoutry, state that the number of persons at the Echunga diggings had slightly increased owing to seve ral fresh discoveries, none of which, however, were very rich. The quotation of Burra Burra shares was 145. The rate for money on real estate was 10 to 121 per cent., and on discount 15 to 20 per cent. SPORTING INTELLIGENCE. TATTERSALL'S-YESTERDAY. A very thin attendance, most of the subscribers having left town for Chester. Trifle and Peggy were still in the ascendant for the cup ; the betting in other respects was on a very limited scale. CHESTER CUP. 7to 2 agst Trifle. sto 1 agst Peggy (6 to 1 taken). 15 to 1 agst Talfourd (taken). DEE STAKES. i to 4 on Orinoco. DERBY. 3to 1 agst West Australian (take 100 to 30). 7*to 1 agst Orestes (to 1001.) 10 to 1 agst Honeywood (to 501.) 15 to 1 agst Umbriel (to 251.) 25 to 1 agst Brooket (taken). 500 to 400 West Australian wins the Derby— Agst Trifle winning the Chester Cup(tk). Umbriel is evidently coming again in high favour. The taker of the odds above quoted offered to go on to some money. CHESTER, THIS DAY.—LATEST BETTING. (BY ELECTRIC; TELEGRAM!). CHESTER CUP. 9to 2 agst Trifle. 6to 1 agst Peggy. 20 to 1 agst Newminster (taken freely). 15 to 1 agst any other. Muscovite not here. [ADVERTISEMENT]The Royal Exhibition Smal Glass for the waistcoat pocket, at S. and B. Solomon?, opticians ' 39, Albemare-street Piccadilly—observe, oppo site the York Hotel.—A valuable, uable, new ly-i nv ented, very small powerful waistcoat pocket glass, the size of a walnut, by which a p erson can be seen and known? one mile and a half dist an t ; the o ... they answe r e ver y p ur p ose on the racecourse, at Pera-houses, country s cen e r y, and ships are clearly seen at 12 to 14 m il es. They are invalua b le for s h oo ti ng, deer st lking, yachting, to sportsmen, gentlemen, gamekeepe:s, and tourists. Tele. copes possessing such extraoriina - y• powers that some, inches, with an extra eye-piece, w:'l show distinctly Jupiter's moons, Saturn's ring, and the double stars ; with the same telescope can be :.een a per son's countenance three m . !es and a half distant, and an object from 16 to 20 ny7es. They supersede every other kld for the waistcoat pocket, aid are of larger and all sizes, with increasing powers accordingly. Opera and race coarse glasses with wonder:to power; a minute object be clearly Ken, from 10 to 12 miles distant. Invaluable newly-invented spectacle. De,,fnes.,—New Discoveiy— The Organic Vibrator, an extrrordinary, powerful, sma", newly-invented instrument, for deafre, - ;1, entirely difi'e-ent from all others, to surpass anything of the kind that has been, or probably ever can be produced. Being of the same colour as the skin, it is no,: perceptible; it enables deaf persons to hear Cistinctly at church and et pub l 2.o as semblies ; the unpleasant sensation of singing noises in the ears is entirely removed; and it affords all the assist ance that possibly could be desired.—S. and B. Solomons, /turista and Opticians, 39, Albemarle-street, Piccadilly._ Observe, orposto theYgrk SHIPPING INT ELLIGENTIL CUSTOM-HOUSE, MAT 2. ENTERED INWARDS.—The Commodore, from ge,7,0, Frederick VII., Randers ; Louise, Nykyobing ; Grossensiel ; M ary Ann, Horsens ; Victoria, - -T s7 er o ' ' Flora, Nesmersochl ; Royalist, Cape Palmas ; 3 1grl Droback ; Caledonia, Gotheaburg ; Ann, Rouen ; do. ; Rifleman, Rio Janeiro ; Diamond, Madras eith, lipatam ; Zephyr, Dominica ; Ealing Grove, do. ; Sydney. ! ENTERED OUTWARDS FOR LOADING.—The dyr Elsinore and Riga; Cyprus, Cape of Good Hor l s s! ) se ritius ; Anna, Kiel ; Eleanor, • Bombay ; 3 1 , 1 „t eri bourne ; Edgar, Algoa Bay ; Hero, Melbourne; u'v"ti Nantes ; Agathe, Lisbon ; Citizen, Bremen. fa CLEARED OUTWARDS WITH CARGO.—The A sia, :dt ) Helena ; Dolores, Havannah ; Europa, Barbadoes ; Ellen, Melbourne ; Vyf Gebroeders, Port Phi burgh Castle, do. ; Cceur de Lion, Calcutta ; Henly, Portland Bay ; Gayniere, Nantes. LIVERPOOL, MAY 2. The Sea Nymph, from Prince Edward's Islancbveeo in Salthouse Dock, was again on fire yesterclaY eigei,l in the after part of the ship, and will have t o b e discharged. o' ll The Lady Sale has arrived at Maranham fro° i 4 in twenty-four days. e iir The lowa and Avondale, outward bound, vie r April 30, off Ballycotton. 50" The Asia (R.M.S.) was spoken, April 27, l e oprai t ' long. 28 W. The Britannia, Carthagena to Quebec, was BP ° ' ~.4, 19, lat. 43 N., long. 29 W. The Glasgow screw steamer, bound west, wa gl 7 l April 27, lat. 51 N., long. 24 W. V The Australia, Plymouth to Sydney, was spoken, 23, lat. 23, lat. 3 N. long. 22 W. pri o The Helen, Trinidad to London, was spoken, -- lat. 41 N., long. 39 W. kelh 0 The Greenock, Liverpool to Quebec, was sP e 30, off Waterford. d il The Saracen, Liverpool to Africa, was spoke n ' off Saltees. VESSELS SPOKEN WITH.yl.' Til 16 ' The Broomielaw, Calcutta to L o ndon, A P • N., long. 40 E. t it The Sophia, Liverpool to Quebec, April 16, Is" long. 11 W. - i "3 • 4 The Fidele, Rio Grande to Falmouth, April 4, lib long. 40 W. 0 • The Clare, Clyde to Boston, April 8, lat. 42, 1°1 1:1 01 The Priscilla, Liverpool to Moreton Bay, N °ll. N., long. 24 W. th SOIP The Repeater, bound to Sydney, New Soi l April 24, lat. 49 N., long. 7 W. ' l4 The Ceres (French), Calcutta to Bourbon, P b t ,{, 15 S., long. 74 E. APB k The Wildflower, Sh ang h a i t o Liverpool, —P A, 31 S., lEurong. 36 W. J AY" The opa, Bombay to Lond on , M a rch 4) long. 23 E. ~4 5, 1 , )i* The John Bibby, Calcutta to Li ver p oo l, .0...-- - S., long. 21 E. ig l o The Henry Clay, March 30, lat. 1 N., 10ng...- - .0 r The Viceroy, Callao to Queenstown, April "1, 0 ,1 1 N., long. 31 W. ; had been in contact, and / 0 siderable damage. COUNTRY MARKETS. CHELMSFORD—Amur, 29. SP Prices to-day were as f o llo w : —Wh ea t, wh i te , 0 0 9 . to 56s Od, new 36s to 54s ; red, o ld 35 s t o 465, nwelool 435; barley, 25s to 275; chevalier, 31s to 370;a 4 ; 21s to 27s ; malt, 55s to 56s ; c h eva li er , 55s toLvg-to, 11'; to 25s ; peas, partridge , 30s to 35s ; white, ' i `tick , boi . := - I3 38s to 41s ; dun, new, 29s to 33s ; beans''' to 34s ; Harrow ticks, 31s to 36s ; Mazagan, 29 COLCHESTER —APRIL 30. A to t Picea to-day were as follow :—Wie a t, red, 38s to 44s ; ba::ley, 34s to 388 ; oats, 18s to:Ti g '; ltazagan, 30s to 325; middle and small, 32s to white, 40s to 4:2s ; grey, 32s to 345. KIRKCALDY-APRIL 30. The :ollowing are the quotations for grain :—"' 011 Wheat. Barley. Oats. I e i s 0 I First Second Third 43s Oct 28s Od 185 Od 10 Oatmeal, per bag of 2801bs imperial, 29a Od to The following is the o ffi c i a l s t a t ement of the' ,14$0 of corn, &c., received in the port of London frol3loo lowing ports, from the 25th to the 30th April, b °_ ,. / sive : 4 S 320 - 700 438 21 - - 1068 16 150 - Colchester Harwich , Leigh icl•n COAL MARKET—MAY 2. ~ , Prices of Coal per ton at the close of the reerice" d o. ii i s. d.! 1 6 Carr's Hartley l5 6 Ridd e ll ................. 'lt $ Holywell ..... ......... l6 0 Ed en Main ........... •••'' 5 Longridge's Wst Hartleyls 6 Hetton Lyons ...... •••": 'jt 11 9 um New Tanfield 15 6 Lbt on Primrose ..." . 11 I Townley 15 0 Braddyll_ .. ......... .."1/ A Wylam . 15 6 Russell's Hatton. ...... ...16 i Walisend, &c. IStewai L's...•............. .11 Bell and Brown Gosforth : 1 6 6 6 6 6 T K H e e e e l u s l o g 91 771 .................... .................... .1 1 11 0 1 : 1 Harton l6 Richardson's Tees ........ T o ! Hebburn Hedley.. 16 3 Sidney's Bartley ..... .... Ships at market '" -- a i„ RAILWAY SHARE MARKETS. LIVERPOOL, MAY 2. STOCK EXCHANGE.—The share market has 1717 w - with a slight advance in prices. MANCHESTER, MAY 2. b 1 1 1' „ r g STOCK EXCHANGE.—The market opaned vs- , bo. and was buoyant the larger portion of the dal' , not so firm at the close. A large business was 011 BIRMINGHAM, MAY 2. f' STOCK STOCK EXCHANGE.—The railway share mark et ' 00 1?)i as quotations were conce rne d, o p ene d better thi s r olv but there was no business done on 'Change 111 shares. SEABORNE MILLS. (N signifies that the mails are sent from the Gene.' by the night—and M by the morning —dispatch.] uy we morning —dispatch.] 1 " - 11 1 Day when made up From whit. jou, COIINTRLES. In Gen era l P os t- Port 55/ Office, London.* Dispatchno• prig America(byßrit.pack)N Every Friday Liverpool ••• ti America (Iq.United Ste. pactet) •April 19 .. Liverpool ..• , America (by U. States tn n l )o packet) ..........N April 18 ........ SouthanlP - 61 Australia (via Boath• ampton) ......... hi 4th of May .• SontharaP oll l6 lo Ditto (via M arseilles) N Bth of May ...... Dover ..... • 00 Ditto (via Cape of Good Hope) ............N 2d of June ... Plymouth $O l l6 Africa (West Coes.) N 23rd of the month. Plymouth •• sof t Alexandria N 8,9, 24, & 30 of m Dover .• •• • „' ;01_, 00 1 Alexandt la ........31 4th & 20th of mon . S ou thamPt°'llsl ol Bahamas ...........M 2nd of the month Southampton! 0 0 Belgium ............N Daily ............ Dover ...• 6,15/ 1 6 Brazil 9th of the month.. SouthamPt o O , Buenos Ayres 9th of the month.. SouthamPto' pri!„ P Cape of Good Hope ..N 14th of the month Plymouth •• Di 1 6 Cape of Good Hope ..N 2n4 o f J une ...... Plymouth ••• Apti' Cape de Verde .....N loth of the month. Plymouth • 61 Ceylon (see India) AP t , ii rp. Ceylon ..............N 14th o f th e month Plymouth To, Channel Isles . N 3 fon..WKlAFrid. SoutharoPtt Isll.l Chi11................M td & 17th of month SeuthainPtc 4 " China (see India) 3 01 0 :1,01 Constantinople ......117,8,17,24,& 2 7 0fm. Dover • •• sal Constantinople ....... 4th & 20th of mon . Southampto n p 44 a cont. of Europe M& N Twice daily ...... Dover ..... • ow Egypt (see India) France .... ••.. M & N Twice daily__ Dover .• •• Stv Gibraltar at 4,7, 17, 20, 27 ofm. Southampto n , Greece (see India) . 600/ 6r Greytown 2nd & 17th of mo n . Southampto n„ ,rd e °4o HambUrgh Tuesday & Fr:day London .• • •• I ,tOPOP , Havannah .......... At 2.1c1 of the month Southampto n o'o Holland M Wednesday & Set. London ••• 0 1 _61 Honduras M 17th of the mouth. Sou t haulet°" 6007 i f India (viaSoati:ampt.)M 4th & 20th of mon. SouthamptOO Ai d India (v:a Mameilles)3l Bth& 24th ef month Dover .• •• •• lonian Isles (see India) Ireland & N Twice daily Holyhead • •,,* 1 6 Lisbon. . 7,9, 17, &28of m. Southampton sal Madeira9th of the month SouthametoP 6tie Madeira ............N 23rd of the month Plymouth " 10 Malta (see India) Malta ..............N 7,17,19,28, 30 of m . Dover • • •• O A , Mauritius (see India) AP7f Mauritius 14th of the month Plymouth 10 Mexico 2nd of the month.. SouthaMPW al l Naples..... ........N sthlsth2s4hormon. Dover .• • $6l New Granada 2d & 17th of month Southamln`l VA 0 New Zealand By private ship .. Various P° 111/ Papal States sth 1 bth2stho:lnon. Dover • • liP sy 1, Peninsula. .......... M SouthanWn74 On Peru ............ c , 30 2d & 27th of mon SoutbansP7,An; Port Natal I 4th of the month Plymouth • .. 1 1 167, Sicily sthlsth2sthotmon, Dover • • •• Tuscany, . . . .... 5015th25thormon. Dover Venezuela . ....M 2d & 17th of month Soathan l P Van Diemen's Lan d (see .fo 1 Australia) .... West Indies ........M 2d& 17th of month BoUthaniP t°ll(P t , De ••••••••••••••11.101.1. , . _ ri ll 011 1 1115 apt i r e Jay, the, r :ceplloll "" a te , h will be clisP • When any of these ( dispatchel on the followi Southampton). and the 3 day preceding. dates fall on a Su: lug day, with the ea Malta, both of whic BIRTHS. e 01 A . fnf On the 29th ult., at OF Oak-hiII,SON Hampstead, the Richard Howell Leach, Esq. of ti l e OF A DAUGHTER. fii ie On the 29th rilt., at the Greve, Hackney' Frederick Youle, Esq., of Pernambuco , i ,ve i '' MARRIED. p- - tot ff C',.rjOt of On the 28th ult., at Bidston, the Rov,: s m o . , 0„.1 - , A " rector of Penselwood, Somerset, to Acl iiv el7 b l,.. 4, s o ya youngest daughter of Charles Homy Claughton Cheshire, and late of ForebrAgewl:Triao,2, On the 29th ult., at Woodbridge, Thomas ".,;v Eau wood, Esq., to Anne, fourth daughter of gem . ' Esq. o v a DIED. . 0 01 13 ' f On the 29th ult., at Bath, Jane Louisa S ..na l l- er jf °- , daughter of the late Captain Roberts) f° " -- , ,10 1 : Cle. Queen's Dragoon Guards. ? we.) On the 29th ult., at the Manor, Barking, ''' Biggs, Esq., in the 71st year of his age• e a? EDO .5,T° ill LONDON : Printed and Published by 3 117 -n i gas, — .V of No. 112, Strand, Printer, at The S un t he 00' 4-- Strand, in the Precinct of the Savoy, i ll Middles's, TuesdAY, Aday 3, VA% ° S ° r, o Admit BR " Mort The Cha The A °ll the 8 atast u Ticket orougi A° ,For tl 4"l',a Cot While tl Patty' s 1 an „,, L 4 Uith " ,411e 3 r 14 age ,s 5 _,ov 1 to j tdwa l Dir e Joh, 1 ant Chari e Su, David soar"