The Sun. — London, England, 1853-03-25 00:00:00

•C' ?' r _ --eV" - y` ~ --~ 2.-r • • . 111 t 4 ,N ( 1 - F - • .•( • 43 ' .17 r ' 23/- 'N. • -9_, '". S• 43. „ • • "l• - • -7 40..ti f t • ' 4l ‘` •• ' - - • 1•11110 a. 4r . 7 ' • \.• • , • '41,• • 7 / 2 t -fp ha • ' ' ':'L• • loi4jrl • TiL - • , Ag t • 0 'T.- 1 - • " e _sr v ---_._~_ _~.~-~ No . 18,878.] LONDON, FRIDAY EVENING, Mi LRCH 26 1 1853. [PRICE SD. EDACKIE'S ILLUSTRATED EDITION. rro COMMERCIAL TRAVEL] :JERS. 111_ A Firm of long standing as wholesale Grocers Is d estrous of making arrangements shortly with one who is thorough] ,y conver - sant with the trade, to represent it in the Midland south a ad South, Eastern Districts, on Commission, taking the principal towns mouth' . f. —Applications, by letter, with particulars of routes taken, and other engagements (if any), with the rate of remuneration cap acted, ad dressed to H. and Co., care of Damon and Sons, 74, Cann on-Stre at, will be replied to if likely to suit. THE NESS ISLANDS. The Picturesque 1 Scenery of the Ness must be impressed on the memory of all who have ever paid a visit to the Capital of the Highlands. About half, a mile from town the river is studded with a Group of Wooded Islands,• which greatly contribute to the beauty of the landscape. The bridges, formerly connecting them with each other, and with the banks of the river on either side, were destroyed, arid carried away by the Great Flood of 1849 ; so that, since that time, all access to them has been prevented. D'AUI3:IGNE'S HISTORY OF THE REF( )R -IifAr:ION. Volume Fourth (being the Fifth of the original). Subject—Tac REFORMATION, IN ENGLAND. With Ten Porti nits. Fart First, pirt ce one shiling, will be published on 12th April, and Continued weel dy. The complete volume on 11th June, price 10s.. 6d., Cloth. Blackio and.. Son, Warwick-square, London; And Glasgow, Ed itn burgh, and New York. PATRON-H.R.H., PRINCE ALBERT. TIE WELLINGTON and UNITED SERVICES BENEVOLENT INSTITUTION. Fosmded October 21, 1852. AtaIMIL/C afF.P.TING held at the Freemasons' Tavern, Great. Queen -street, Lincoln's-inn-fields, as a NATIONAL TESTIMONIAL Inthe late DUKE of WELLINGTON, for the RELIEF of VETE RAN SOLDIERS and SAILORS of her Majesty's and the Honour able East India Company's Service, and their WIDOWS and ORPHANS. COMMITTEE. IloNos..Lav The Right Honourable Lord ERSKINE, Slaugham Park. Lieutenant-General the Most Noble the Marquis of Tweeddale. K.T., Lord Lieutenant of Haddingtonshire, and late Governor and Com mander-in-Chief; Madras, Yester House. General the Most Noble the Marquis ofLondonderry, K.G , G.C.8., Lord Lieutenant of Durham, Holdernesse House. Rear-Admiral the Right Honourable the Earl of Cadogan, K.M.T., Chesham-place. Captain the Right Honourable Lord Alfred Spencer Churchill, Os forashire Yeomanry Cavalry, and formerly of her Majesty's 83d Regiment, Blenheim Park, Woodstock. General the Right llonOurable Lord Viscount Lorton, Lord Lieute nant of Roscommon, Rockii.gham. General the Right Honourable Lord Viscount Combermere, G.C.8.. Constable of the Tower of London, and Lord Lieutenant of the Tower Hamlets, Combermere Abbey. Colonel the Viscount Le Couter, Aide - de-Camp to h er Majesty, and High sheriff of Jersey, St. Heliers. The Right Reverend A. Olivant, D.D., Lord Bishop of Llandaff, Hardwick House. Captain , the Right Honourable Lord Dunsany, R.N., Sherburne Lodge. The Honourable Edward If. Mainwaring Ellekr Onslow, late Lien tenant-General, Scots Fusilier Guards, Woodbridge House, Guild ford. Sir Edmund Bacon. Bart., Deputy-Lieutenant of Norfolk, Premier Baronet of England, Raveningham Colonel Sir William Alexander Maxwell, Bart., Deputy-Lieutenant of Lanarkshire, Calderwood Major Sir Trevor Wheeler, Bart,, Cross House, Torngn. Sir Ralph Abercromby Anstruther, hart., Deputy-Li ri euten to ant of Fife shire and of Caithness shire, formerly Ideutenant-Colonel Grena dier Guards, Balcaskit • Lieutenant Sir Henry S. Wilmot, Bart., R.N., High Sheriff of Der bphire, Chaddestien. Sir Richard Paul Jodrell, Bart., Deputy-Li e utenant of' Derbyshire and Of Noribik, Sall Park, and Nethercote House. Lieutenant Sir Henry Jervis Meredyth White Jervis, Bart., R.N., Donuyearney. Sir William Fowle Middleton, Bart., Shrabland Halls. Sir John Shaw, Bart., Susse --gardens, Hyde-pa& Sir A•exander Charles Maitland Gibson Maitland, Bart., late 79th Highlanders, Deputy-Lieutenant of Midloth-an. General Sir Thomas Macdougall Brisbane, Bart., G.C.8., LL.D. 7lifakerston. • Rear-Admiral Sir Au fustus W. J. Clifford, Bart., C. 8., Gentleman Usher of the, Black Rod, and Deputy Great Chamberlain, West- field House. Sir Moses Monteflore, Bart., Deputy Lieutenant of Kent, and of the City of London, Grow( nor Gate. William Wigram, Esq., Director of the Honourable East India Com pany, Grosvenor- , quare. William Dent, Esq., Director of the Honourable East India Com pany, East Tula House. General sir Richard Darling, G.C.H., Brunswick-square, Brighton. Admiral Sir Francis W. Austen, K.C.8., PortsdoWn Lodge, Ports mouth. Admiral Sir George Mundy. K.C.8., Grosvenor-street West. Vice-Admiral Sir Edward Chetham Strode, K.C.8., Deputy-Lieute nant of Somersetshire, Southill. Lieu onant-General Sir John Grey, K.C., late Commander-in-Chief of the Honourable' East India Company's Forces at Bombay, Mor wick Hall.. Lieutenant-General Sir George Charles D'Agailar; K.C.8., formerly Adjutant-General, Brunswick-square, Brighton. Lieutenant-General Richard Seeker trough, Royal Artillery, Onslow square. Lienieuant-General Richard G. Hare Clarges, Bitchfleld, Grantham. Lieutenant-General James Welsh, Madras Army, 11, Queen's-parade, Bath. Major -General A.. Macdonald, C. 8., Royal Artillery, Onslow-square. Rear-Admiral Henry Prescott, C. 8., Southampton. Post Captain Sir Eaton Stannaid Travers, R.N., K.H., Deputy- Lieutenant of Norfolk, Ditchingham Lodge. Major Sir Wm. Lloyd, H.E.1.C.5., Deputy-Lieutenant and Major Commandant of the Denbighshire Yeomanry Cavalry. Brynestyn. Rear-Admiral Sir John Ross, C. 8., F.R.S.E , North West Castle, Strauraer. Rear-Admiral Gordon T. Falcon, 27, Westbourne-terrace. The Very Reverend J. H. Cotton, 8.C.L., Dean of Bangor. The Very Reverend A C. Tait, D.O L., Dean of Carlisle. P. sato/none,' Esq , late High Sheriff of Sussex, Brighton. William T. Kevillo Davies, Esq., Deputy-Lieutenaat and late High Sheriff of Herefordshire, Croft Castle, Wigmore. Francis Jervois Ellis Jervois, Esq., late High Sheriff of the county of Southampton, Heriard House. William Money Kyrie, Esq., Deputy-Lieutenant and High Sheriff of Herefordshire, Homme House. The Rev. T. P. Wright. M.A., Honorary Secretary to the London Orphan Asylum, Hackney. The Rev. Philip W. Ray, Greensted Rectory, Ongar, Essex. The 'Bev. Thomas Stanton, 31. A., Burbage Rectory, near Marl borough. The Rev. Charles Causton, M.A.. Stratton, Moreton-in-Marsh. Charles Ormson Eaton, Esq., Tixover. Nathaniel Ilibbert, Esq., hiunden House. George Oliver, Esq., Blackheath. Robert Nicholas Fowler, Esq., 50, Cornhlll. Theodosius Uzielli, Esq., 23, Threadneedle-street. John Belbert Helbert, Esq., Gloucester-place, Portman-square, and Stock Exchange. ilbert William Justice, Esq., Thurlow Lodge, Wandsworth-road. (With power to add to their number.) noNOBLRY The Right Honourable Lord Erskine. S. Hutchison, Esq., Bromley-hill, Kent. Rev. J. Bartlett, M.A., Chairman of the Athenmum Life Office, Sackville-street. SNCEETABT-11. Tommey, Jun., Esq., 12, Pall-mall East. Agra aid United Service Bank, Head Office, Agra; London Agency, 9, Old Jewry ; Branches, Bombay, Calcutta, Madras. Messrs. Barclay, Bevan, and Co., 54, Lombard-street. Messrs. Bouverie, Murdoch, Bouverie, and James, 11, Haymarket. Sir William B. Call, Bart., G. R. Marten and Co., 2s, Old Bond-st. keasrs. Cocks, Biddalph, Cocks, Biddulph, and Cocks, 43, Charing' Messrs. Currie and Co., 29, Cornhill. Messrs. Dimsdale, Drewett, Fowler, and Barnard, 50, Cornhill. Sir Richard Y. Glyn, Bart., Halifax, Mills, and Co., 67, Lombard street. Messrs. HerrieS, Farquhar, and Co., 16, St. James's-street. 31 Sir John William Lubbock, Bart., Forster, Clarke , a nd Co., 11, an siou-house•street. Messrs. urnmanney, Son, and Co., 40, Charing-cross (Navy Agents). Orientalßank Corporation, Head Offices, 7, Walbrook and Bombay; Branch, Offices, Calcutta, Madras, Colombo (Ceylon), Singapore, Victoria (Hong Kong). Messrs. Prescott, Grove, Cave, Ames, and Co., 62, Threadneedle-st. Messrs. Puget, Bainbridge, and Co., 12, St. Paul's -churchyard. Messrs. Ransom and Co., 1, Pall-mall East. • Messrs. Roberts, Curtis, and Co., 15, Lombard-street. Sir Samuel Scott, Bart., and Co., 1, Cavendish-square. Simla Bank. Head Office, Simla ; Branch Offices, 4, St. Martin's place, Trafalgar-square, and Calcutta. Messrs. Williams, Deacon, Labouchere, and Co., 20, Birchin-lase. Among the many benevolent and philanthropic institutions with ' Which this "set- metropolis abounds, and which anew their lustre Under the bountiful hand of charity, there is not a single institution in existence _directly imparting to Abe Veteran Warrior, his relict, and destitute Orphan children, their share of that Bounty so gener ously apportioned to every other branch of society. To supply this want, so long felt and acknowledged as a national reproach, this in stitution has been founded, under the auspices of their fellow-coun trymen, for the relief of Veteran Ron-Commissioned and Petty Officers, Soldiers. Sailors, and Marines, of her Majesty's and the Honourable East India Company's Services, and their Widows and Orphans, as a grateful and l astin g tribute by the British nation, in honour of the great and distinguished servieesofwthisehelas and te Duke of *Wellington, and to give effect to the benevolent o 186, subsequently inten tionsre- ferred expressed in his le tter of October 10th , to. - This unconscious neglect towards so meritoriousandlimiarbyody?Amen, 600,000 of whom are engaged in the naval . d, when we consider the country, is obvious to every reflecting that the majority of them are debarred irom the exercise of those civil rights and social privileges enjoyed by their fellow -countrymen, to which, in common with them, the Soldier and the Sailor have at least an.eqUal, if not a paramount claim. The painful and harrowing scene, on the compulsory separation of the Soldier and Sailor, perhaps for ever, from his family, can be bet ter imagined than described, conscious, as he is , t hat should he fall et the battle-field, or be swept away by contagion in a foreign clime, how little if any protection or succour will be extended to those he may happen to leave behind; but should ho survive, and return to his native land, exhausted both in mind and body, the probability is that he finds his family in the same utter state of destitution in which he left them" ' and they are compelled on a scanty pittanc e to eke out the remnant of a miserable existence, until at length death puts a Period to his sufferings, when that pittance ceases altogether, thus leaving his widows and orphans totally unprovided for. What lan • guage then can depict the wretchedness of that forlorn and dejected Widow, who is cast on the wide world friendless and destitute, with her famishing young ones looking up, and clinging to her for food, /Aliment, and shelter, which, alas! she is unable to afford, and whose cheerless prospects find refuge in the union -house, or terminate in the grave. There needs no rhetorical display to arouse the feelings and enlist the sympathy of Englishmen to a sense of the deep obligation they owe to those who have devoted their youth and vigour to the service Of their country ; and with what zeal and alacrity wilt those brave Sam go lath, in future, .o encounter the enemies of our country, and /maintain unimpaired her renews and her wealth, when they reflect that those having claims upon them are admissible to this Institu tion—which, while it administers to their wants, will at the same lima soothe that bitter anguish known only to the heart of the deso late, and extend to all the fostering hand of kindness. Row great, therefore, are the claims of these classes when stricken With years, or overtaken by sickness, upon our sympathy and bone- Voience, but more especially when it is remembered, that it is to them We are mainly indebted for the liberty we enjoy, and the protection afforded to those pursuits which have so sii.nally contributed to the Unexampled pro,perity of our country. To whom, then, can her defenders appeal? Why, gratitude promptly answer to all, froin the Queen on the throne to the humblest individual in her realm. On referrin,g to the correspondence of the Secretary with the late Duke of Wellhigton on this subject, we feel bound, in justice to the Memory of that great man, to publish the following extract from his letter, dated " Weimer Castle, October 10th, 1846," which will be Preserved among the records of the Institution as the basis of its foundation : " When the Duke will see a well-considered plan for relieving the distresses of the Widows of Non-Commissioned Officers and Soldiers, and tor the care of their Orphan Children, which last, in his opinion, ought to be formed on a plan similar to, or identical with, that of the London Orphan Asylum. He would willingly contribute towards the expense of carrying such a plan into execution. " In respect to the Widows and Orphans of Officers of the Army, the Laws and Regulations of the Service have already made provi sions for these, the administration of which has been placed under the exclusive control and direction of the Secretary-at-War, who decides the question whether the Widow of an Officer should have the Pension allotted by the Regulations to Widows of Officers of the rank of her deceased husband according to the view which he may take of the adequacy or otherwise of her ether means of living. It will be seen, therefore, that in every case in which an Officer's Widow or Orphan Children might have a claim to a prevision under the Laws and Regulations administered by the Secretary-at-War, a Grant from this intended Fund would only tend to diminish to an equal amount the Grant solicited from the Public Fund under the administration of the Secretary-at-War. "But the Duke confesses that he sees many objections to levy Subscriptions from Officers of the Army to provide for the Widows and Children of some already provided for by Government." We cannot close this address without expressing a confident hope that the public will, by a well-directed and combined movement, co -olerate with us, and give effect to the benevolent intent so admir ably expressed in the communication referred to By granting limited pensions, in accordance with the funds of the Institution, and admitting the recipients into an Almshouse and Rome, the neglected Veteran and Widow will be sheltered and pro vided for; and, by establishing a Collegiate Asylum, the Orphans and Children admitted during the lifetime of their parents will be Protected and educated in a manner suitable to their several condi tions in life, and placed on an equality with those of the civilian. The Institution will be supported by subscriptions and voluntary Contributions. The Design of the Institution will be : per annum (the amours 1.--Tbat a pension not exceeding £ to be.flked at the first Meeting of Subscribers) be granted to Widows in distress and to Veterans 'not otherwise provided fa; and to excite emulation and good conauct, that an Almshouse be provided for "Widows in the decline of Me, itho a Home for the aged Veteran, and that pecuniary aid be rendered in cases of emergency. II That ample provision be made for the maintenance and edu cation of Orphans and Orphan Children, whose relatives or friends May not be in a position to do so, until en Asylum be provided for them. - 111.-3 hat a Collegiate Asylum be endowed for the Orphans and Orphan Children, and those Children who may be received on the foundation, during the lifetime of their parents, on terms commen surate with 'heir means. that the management of the Asylum, as regards inmates under 14 years of age, be adapted to the plan re commended by the late Duke of Wellington. IV.—The- Veteran's Home and Widows' Almshouse will be at tached to the Asylum, and, in accordance with the resolutions passed at the public meeting held 21st o..tober, 1852, the building willcom- Prise a commodious and Magnificent structure, upon the most ap- Proved plan, bearing the name, and recording the triumphs of " WELLINGTON." Candidates for relief are admitted by election ; bat in the case of a Soldier or sailor being killed in action, or dying on foreign service, his Unity shall be admissible to the Institution upon the nomination of the directors. Annual subscribers are entitled to one vote for every guinea subscribed yearly. Life subscribers are entitled to one vote for. every ten guineas contributed by them. Persons collecting sub scriptions or contributions are entitled to the like privileges in pro- Portion to the amount subscribed or contributed. , The property and funds to be vested in trustees, to be nominated at the first general meeting of subscribers ; and the Institution will be under. the management of a president, vice-presidents, and a board of directors, consisting of 36 life governors. , Noblemen, military, naval, and other gertlemen, who feel an in terest in the welfare of the Institution, are earnestly requested to give their patronage and support, and those noblemen and gentle 'alit who may be desirous of becoming members of the committee, mil have the goodness to signify their wish to that effect. , Subscriptions and contributions are earnestly solicited, and will be t hankfully received on account of the Institution, by the committee kid honorary trustees, at the Offices of the Institution, or by the re spective bankers. A numerous list of country bankers will shortly be announced. HENRY TOMMEY, Jun., Secretary. All communications to be addressed to the Secretary, at the Offices Of the Institution , 12, Pall-mall East, where attendance is given .41 Y frOM 11 to 4 o'clock. • EASTER HOLIDAYS.—RE-OPENING of the ROYAL POLYTECHNIC INSTITIITION.—Mrs. Beecher Stowe's Popular Work on Slavery Illustrated in an Optical Exhibi tion, with Vocal and Instrumental Music and New Dissolving Scenery, Morning and Evening. Lectures :—ByJ.H.Pepper, Esq.— Half-hours with the Ancient and Modern Chemists ; by Dr: Bach hoffner, on some of the Mechanical Preperties of Aerilorm Bodies ; by Mr. Crispe, on Ericcson's Calorie Engine. Admission, 18.; Schools, and Children under Ten years of age, Half-price. Early Notice will be given of the Opening of the Photographic School. L..AITRENT'S CASINO, ARGYLL ROOMS. ..KA - Lessee, CHARLES E. LAURENT, Onslow-house, Fulha m road. Open Every Evening. The Orchestra will perform, during the week, " The Thistle," "Shamrock," "Rose," and "Amine Waltzes, the "Napoleon" Galep, "Le Cirque" Quadrille ; "La Valerie," "Juno," and "Steeplechase" Polkas.— Admission, Is. Doors open at Half-past Eight; to commence at Nine o'clock, and terminate at Half-past Eleven. This being GOOD FRIDAY, the Rooms are CLOSED, DEFECTIVE AND UNMARKETABLE TITLES ASSURED, and rendered Marketable and Mort gageable, by the LAW PROPERTY ASSURANCE and TRUST SOCIETY. *** Annuities and Endowments granted, and Fidelity Guaranteed: WILLIAM NEISON, Actuary and Secretary, 30, Essex-street, Strand, London. AGENTS WANTED. ' ' ANTWERP and ROTTERDAM RAILWAY COMPANY.—NOTICE is HEREBY GIVEN, That Interest at the rate of 5 per cent. per annum for the Half•year ending4lst March, 1854, will be PAYABLE on the SHARES of this Company on and after the 4th April next. The Certificates must be left at the Offices of the Company in Brussels or in London, five days previous to the delivery •f the interest warrants. By order of the Board. W. MACKENZIE SHAW, See, 16, Canon-street, London, March 3, 1853. ROYAL SWEDISH RAILWAY COMPANY. INTEREST GUARANTEED BY THE STATE. Nonca is HEREBY GIVEN, That the FIRS HALF-YEAR'S INTEREST, at the rate of Four per Cent. per annum, due on the 27th April next, will be PAYABLE on and after the Ist of May fol lowing. Interest warrants payable in London will be delivered at that date on presentation of the scrip at the office of the Company. By order of the Board of Directors, EDW. C. NICEOLLS, Secretary. London, 28, Poultry, March 18, 1853. QUEBEC AND RICHMOND RAILWAY. NOTICE TO SHAREHOLDERS. Til c Holders of Provisional Certificates of Shares are hereby in formed that Definitive Certificates are now ready for delivery at the office of the agency. Shareholders are requested to complete their registration without delay, in order that they may be entitled to the exercise of the pri vileges attached to such shares as are duly registered, and for which the deed of settlement has been signed. The Holders of Provisional Debenture Certificates who have not set exchanged them for the Company's Debentures, are also re quested to apply for the same between the hours of Eleven and Three o'clock. WM. CHAPMAN, Agent of the Quebec and Richmond Railway Company, 2, Leadenhall-street, London, 24th March, 1851. MEDICAL ADVICE ON THE SECRET INFIRMITIES OF "YOUTH AND MATURITY. DR. SAMUEL LA'MERT, 37, BEDFORD-SQUARE, LONDON, Doctor of Medicine, and Matriculated Member of the University of Edinburgh, Honorary Member of the London Hospital Medic society, Licentiate of Apothecaries' Hall, London, &c., &c. by be consulted, personally, or by letter, on the various disorders of the nervous and generative system, resulting from juvenile irregularities and excesses, which haie pro duced more misery in yontn, degradation in manhood, and prema ture decay at all stages of life, than perhaps any other class of dis eases known to modern pathologists. Long and practical experience in the treatment of these diseases has proved that there are in exist ence secret causes of self-acquired miseries and disappointed hopes in existence, traceable to certain pernicious habits, to which Nervous Debfilty, various forms of Insanity, Unhappy and Unfruitful Marri ages. Impotency, Local and Constitutional Weakness, and their endless modifications owe their almost entire origin. It is absolutely necessary that all men should know that there are principles of personal management which cannot be violated without incurring grievous penalties, and when wisdom and regret succeed the heyday of inconsiderate self-indulgence, how these penalties may be mitigated, how the sting of their bitterness may be remove , l, and how the evil and its con, equences may be avoided, aad above all, that there is scarcely any degree of physic?l infirmity or functional derangement to which the.timely aid of science cannot apply a cure. DOCTOR LA'MERT has for a long series of years been engaged in an extensive practice in the treatment of these delicate com plaints, andi s the only legally qualified Physician who, regardless of the taunts and envy of the hypocritical and mock-modest, has had the confidence, through the medium 'of the public press, to direct attention to these enormous evils, from which no grade of society is tree. In selecting• thi s department of practice, he has been amply rewarded by the great success that has attended his efforts in the treatment of these cases, which are too generally confided to the care of unqualified a n d ignorant empirics, who, with their pirated publications, assumed foreign names and titles, and pretended virtues of their patent nostrums, have inflicted serious injury on those who have been induced to place faith in their pretensions. At home for consvitation daily from Eleven till Two, and from Six till Eight. All letters must contain the fee of li., and advice and medicines can be forwarded to any initials or address. It is desirable that patients wishing ,to consult Dr. LA'MERT should first obtain a copy of his ; work on SELF-PRESERVATION. A Medical Treatise on the Philosophy of Marriage, and Nervous and Generative Debility, illustrated by fifty colonred engravings, and des cribing in detail the various disorders resulting from secret habits and excesses. The perusal of this treatise will assist in the correct description of their cases, and may be had, price 2s 6d, in English, French, Spanish, Dutch, Italian, or German, of Messrs. Piper Brothers and Co., 23, Paternoster-row; Hannay, 63, Oxford-street ; Mann, 39, COrnhill ; Storie. Titchborne-street, Haymarket; or free oy post for forty-two stamps, to any addresa . from the Author's resi dence, 37, BEDFORD -SWAIN, LONDON. Direct Trains from the Boats in Omnibuses frOm Fenchurch-str every quarter of an hour. BRUNSWICK WHARF, BLAC lowing Trains from the uked t ;et Station to all , parts of London • :WALL, on the arrival of the fol 'enchurch-street Station. BRUNSW iu es. n , ....... , -- lowing R. CIJLVERWELL'S NEW WORKS. -- Ji..., To be had of Sherwood, 23, Patemoster•row , Carvalho, . , : 4 147, Fleet - street , Mann, 39, Cornhill. Price One Shilling each; by 4 V post, is 61. I T:x.7A I :: ' 6 - - from the F_______oenchurch..sstrtrziD., .:r:...-.... —. c. , A t' t ENJOYMENT OF LIFE. :0 4 r c i ,„ Time. 'B. , `0 g 4 "Health, Recreation, and Rational Use of Time." .. Time. o—, 1 17.1 ~ B4 e. ''' S CONTENTS :—Early Rising—Spring and Summer Mornings—Ex- A 8 N 4 ° 0 0 0 g 0 g cursions about the Environs of London—Th e P ar k s , Lanes, Hills ___..... --.-- -- Forests, Fields, High-roads, and other ple.vant places - Country . ___ ..--.....—...-- ..... Trips and Rambles—The Sea —London at Night—Evenings at Home gm Music—The Drama—On Eating, Drinking, Sleeping, Bathing, Ai r , 9 1 4 _ _ -- _. -- Rest, Ease, Occupation, &c., &c. 11 - 11. _ FRAGMENTS FROM THE FOUNTAINS. Two Tole. 12% _ _ _ 21 7 i _ _ —3% Yol. L *5 4 U el I VISIT Togirnz LAKES; SKETCH OF EDINBURGH, & c . I -.-......-.!...............................".••••••• Vetl Ti Passages marked * are run direct. Fore Cabin. Saloon. 10d. .. Is. 2 d. To or from Gravesend and London • • • • • • .... • Gravesend and Blackwell or Woolwich Bd. .. Os. 10d. Between Gravesend angelrmediate Piers.. 6d. BOAT TICKETS. —e Months, 5,. Os. ; Six Months, 31. Os. ; Three Months, 21. Os. ; to be had of the Collectors on board the Packets; or of Mr. Monk, Terrace Pier, Gravesend. Fast and- CommodloaS Packets to Let for Excursions. Fur Terms. apply to Mr. W. Morgan,•agent, Star Office, Fonchurch•street Ter minus, Blackwell Railway. March 25, 1853. Vol. IL ' TIER LAKES OF KILLARNEY ; REMINISCENCES OF ,DUBLIN, WHAT TO EAT, DRINK, AND AVOID, " That three score years and ten oar course may run." A popular review of almost every form (cause aid cure) of ner ♦ously-debilitated health and enfeebled constitution that harasses the young, besets the man of pleasure, business or study, and em bitters old age ; with tables aid ralesfer the diet and physical regu lation 01 every-day life. IT. THE PASSIONS. " What passions hurt the body—what improve. Truths as refired as Athens ever heard." ----- - - -- JUVENILE ATTIRE the best quality, the Attire ; Easter Juveniles expect New are subjects of newest fashions, and the most economical charges, . . ATTIRE EASTER. -At consideration. The Juveniles have their opinions respecting the must have theirs Yet there are not two opim E• MOSES Establishment where Easter dre‘s should be purchased. E. _ opinion, but their parents and SON have always offered the earliest and most approved fashions for such occasions, and this year by their usual business activity they have again secured the first selection of new materials from every celebrated manufactory. British and Foreign, and the design and workmanship, displayed in huudreds of novel styles for Juvenile Attire and Clothing for Children, even surpass the produc tions of all previous seasons. Distinguished artists being employed on this description of dress, secures novelty, grace, and comfort in the Juvenile Attire made by E. Mons and Sox, and, though great advances have taken place on materia's and workmanship, the quality is much saperior, and the charges considerably lower than at any other house. SUBJECT :—Life's pilgrimage, from infancy to old age. The ad vent of the passions. Chastity and its infringement. The casualties oflicentiousness and dissipation, with illustrations, graphic, narra tiye, and remediative. Advocacy of early marriages. THI MARRIAGS STATE. To be or not to be, that is the question." FROGIAMMB:—Laws and obligations of nature, society, and reli gion regarding marriage, to be observed by either sex. Time and choice, on both sides, as to age temperament, complexion, and figure, to secure healthy offspring, with the art of rearing them. p h ysical defectiveness and its removal. Sterility and its conversion. Cases, ire. By K. d. CULVERWELL, M.D. (1841), M.R.C.S. (1827), L.S.A. (1824), Twenty-live ,years Medical and Forensic Refereelin there matters. Price ls. each; by post, Is. 6d. Cornhill; orCulverwell, M.D , To be bad of Sherwood, 23, Paternoster-row; Carvalho, 147, Argyll-plce, Regent-street, who may be consulted daily from . Wen till Ftve, and Seven till Nine. Fleet -street ; Mann, 39, Special attention is invited to a resplendent display of richly ant brodered Vests, In new materials, suited to the seasons. Paletots, Wrappers, Overcoats, &c., exhibiting novelties lately in troduced by E. Masva and SON. A splendid display of Rats and Caps for Easter, suitable for Juveniles and Adults, combining all recent improvements is style and finish, cheaper than they can be had elsewhere. Hosiery for Ladies, Gentlemen, and Children at the most econo mical prices. Boots and Shoes the best and cheapest. Emigration to Australia is the high road to wealth for small capi talists and every description of labourers. Clothing procured at the gi;rntic wholesale department Of E. MOSES and SON's establish ment is'the most profitable investment which can be made. Compe tition in this does not exist in Australia. E. MOSES & Sores manu facture there meets with an instantaneous and lucrative sale. All Emigrants preparing for the colonies as "Diggers," Mechanics, or Farmers, are outfitted by E. Moses & Sox with the greatest dispatch, and at wholesale prices. The goods are all of guaranteed suitability, and are prepared for all classes of Emigrants. Ladies, Gentlemen, and Children,—a separate department is kept for outfitting, and full Hits of outfits for Ladies and Gentlemen, with ship sailing informa tion may be had on application, or post free to any part of the king dos. - ----7-- IMPORTANT MEDICAL AND SURGICAL WORKS, Just published, by H. Bailliere, 219, Regent-street, London. No I. Bvo., in cloth, price Is. by post free, ss. 6d., ON TRITE A; FALSE SPERMATORRHCEA, with the View to the Correction of wide-spread Errors ,ti If c nera relation ve t to t y h s e te T m ream , o Treatment selextuvalndiCiypourecohfoludifrermisers. from Debility of the Translated from the German of Dr. PICKFORD "Dr. Plckford is known to English readers by his frequent practi edbhima the f e las to te the u no h a e -m a e h di al - 1 cal contributions to German medical literature. This IS the first 310, in his i c hn al e, ra h a e ja i r n . for vir ms e us, tr as tli t at th he is has ma g y ldr n es a s t r d o e w te a c r t any to coon.theeert..e—qutalolnyjofinagrmanatey which it i may "We promised in a former number that we should recur to this worst, in order to exhibit its aim more clearly. The author lashes rsith great severity the impostors who make a livelihood by Preying on the crede l ity of the public. The tribe of ' Quiet Symathisers,' and ' Medical Friends,' are mercilessly exposed; and if this book could find its way Into the hands of those who saffer from th com plaint of which it treats, we are satisfied that many hindreds would be saved much needless suffering of body and mind, and what is of less Importance, though it is that which the quacks most prize- 2 much money... ...This volume is well qualified to put an end to the empirical system of treating Spermatorrhcea, and to place the treat ment upon a more rational and physiological basis. It is, therefore, likely to do much good."—Medical Circular, June 16, 1852. No. 11. Bvo., in cloth, price be. 6d., by post free, 41. THE CURE OF STRICTURE OF THE URETHRA, on O m h do Pri iefovbr ci- adena plea at once Simple, Safe, and Efficient, in even its mroehdesadtwi resisted, itop lnveterate enrnatalledy. and apparently Intractable Forms. BY F. B. COURTENA e j ons , arten of E a ng y) lan h d aa . al ow C s on h e e ge o ( f m S r u . rg " Ix ): p leni roo ber t of of the se Royal the history of a great many cases successfu ll y treated, as gi as any which Mr. Syme ad trae d an u tj c m ed x:ll , nt an i.b d yw o dli n o.i w taia h ti. i o c h : a l i t ia e n p '! e u ri ch od a o te f t c w as e es lve tx ylars zi" , the treatment detailed by Mr. Syme, and yet the w han ee and kscaa". mßpluiteactasioens of symptoms , and six . a p pear ,o.f both removediag gravated rati e i n n , as severity,m a n charactery treatment adopted by Mr. Conrtenay proved eminently soc ceseft o , , —Professor Lizars on the Treatment of Stricture. • CAUTION.—E. MOSES and SON regret having to guard the public against imposition, haying learned that the untradesman-like falsehood of " Being connected with their Establishment," or " It's the same concefa," has been resorted to in many instances, and for •bvious reasons, they beg to state that they have N• CONNEXION WITH ANY OTHER HOUSE IN •R OUT OF LONDON, - except their own Establishments, as fellows : London City Establishment, 154, 155, 156, and 157, Minories, 83, 84,85, and 86, Aldgate, opposite the Church, all communicating. London West-end Branch, 506, 507, 508, New Oxford-street, I, 2, 3, Hart-street, all communicating. Bradford (Yorkshire) Branch, 19 nd 20, Bridge-street. Sheffield Branch, 36, Fargate. Merchant Tailors, Clothiers, Hatters, Hosiers, Furriers, Boot and Shoe Makers, arid General Outfitters for Ladies and Gentlemen. IMPORTANT.—ShouId any article not give satisfaction, it will be exchanged if desired, or, if preferred, the money will be returned without hesitation. All goods are marked in plain figures, the lowest price, from which no abatement can be made. The Establishments are closed from sunset Friday to sunset on Saturdays, when business is resumed till 12 o'clock. ♦ new Book, entitled " The World's Pharos," containing the Emigrant's Assistant, full list of prices, and directions for self-mea surement, may be had on application, or post-free, to any part of the kingdom. A haiid. , ,,oie Almanac for the year ending 1853 can be (had gratis, on application. lei Pon pane Francais. Qui Si pane Italian°. Hier *richt man Deutsch. Aqua ge &panel Just publ [shed, in two large charts, price 2s. 6d., by post 3 5.. VIEW of the RESOURCES of NATIO NS,' exhib Ming at a glance the Political, Commercial, Fina and 11filitary•,.Statistic. or the Principal Countries in the Wo Cid at the Present Time, with other Valuable Information, collected lrom the best autirorities by U. FRASER, Esq. London : W. 'Smith, 172, Strand ; Wyld, Charing•cross ; Sber wood; Piper, and Co., Paternoster-row; and all Booksellers. • THE QVARTERLY REVIE; No. C LXXXIV., will be Published chi CONTENTS :7-- I. Serape's History of Cantle Combe. IL Human Hair. 111. The Old Countess of Desmond. Br. Hungarian Campaigns—Kossuth and Gorgey. V. Apsley House. VI. :Buckingham Papers. VII. Siiarch for Franklin. The Two Systems at Pentonyille. IX. &laurel on the Duke of Wellington. John Murray, Albemarle-street. MHE - IRA, FAMILY, THEATRICAL, SPORTING JOURNAL, of next SATURDAY, will co: a tairi a Full and 01 iginal Report of the General Theatrical Fund Bai suet —The Pious , Screw - The late Duel at Eghain—Our Contin , ei ital Position and Talk of War—Our, Legislators out for an Easter ICI oli day—Steam Boat Accidents—The New Law of Divorce —Al' I th Easter Thea , :ricals and Amusements—Literature, Drama, A' Zz isle, and Fine Art s., sporting :-- The past Warwick Meeting and Winners for N •th am pton, by " T ouchstone"—Lincoln, Derby, Newcastle, and Chi, 3p ing Norton Races— Latest Betting—Gambling and Racing. Trials—A .q ua tics—Pedestrisaism, &c &c. Order of any news-agent, or send six postage stamps to Era-o ff 3, Catherine- street, Strand, London. ADIES of delicate complexion, who suffer fi om _LA exposur e to cold winds and damp atmosphere, will find in Me diate and soo Using relief in the application of ROWLANDS' KA j,y_ DOR. It all eys all irritation and tenderness of the skin, and re , titers it =lift, 011100 111, aid pleasant; removes cutaneous disfigurem er sts, freckles, and tan, and imparts a healthy and blooming appears al ce. Gentlemen, aster shaving, will Ind it allay the irritability and sn la rt in4 pain, and render the skin smooth and pleasant. Its puril r _tag and refreshing: properties have obtained its selection by Royalty $ the several Courts throughout Europe, together with the elite of' the aristocracy. Price 4s. 6d. and Bs. 6d. per bottle. ROWLAND'S MACASSA_R OIL •is a delightfulltr fragrant :and transparent preparation for the Hair, and as an invigorator and purifier beyol ids all precedent. Weakness, premature greyness, and tendency to fall off, are entirely prevented by its regular applicat j on . ROWLAND'S 00ONTO, or PEARL DENTIFRIFICE, preserves tmd beautifies the 'Teeth, strengthens the Gums, and renders the Br Bath sweet and pu re. Sold by A. Rowland and Son, 20, Hatton -gardens, London ; and b y Chemists and Perfumers. THE LIVERPOOL AND LONDON FI RE AND LIFE INSURANCE COMPANY. Established. in 1836. Empowered by Acts of Parliament. • OFFICES. 37, Castle-street, Liverpool; ar.d. 20 and 21, Poultry, London, TRUSTEFA• Sir Thomas Bernard Birch, Bart. Adam Hodgson. Esq. I Samuel Henry Thompson, : Esq. DIRECTORS IN LIVERPOOL. CHAIRMAN—JOSEPH HORNBY, Esq. DEPUTT-CILAIRMEN Ew —Thomas Brocklebank, Esq., and Joseph ( art, Esq. Tbomas ;Booth, Esq. George Hall Lawrence. Esq Francis C.'msar Braun, Esq• Harold Littledale, Esq, William Earle, Esq• William Lowe, Esq. George Girant, Esq. Alexander Macgregor, Esq. Francis A.• Hamilton, Esq. John Marriott. Esq. Francis Haywood, Esq. William Nicol, Esq. Thomas Haigh, Esq. Charles Saunders, Esq. Robert Esq. John Swainson, Esq. George Holt, Esq. James Aspinal Tobin, Esq. Swinton Boult, Esq , Secretary, DIRECTORS IN LONDON. WM. EWART, Esq , M.P., Chairman. GEORGE FREDERICK YOUNG, Esq., Deputy-Chairman.. Edward Barnard, Esq. Hon. F. Ponsonby. Wm. Brown, Esq... M.P. John Ranking, Esq. Sir Wm. P. de Bathe, Bart. Edward Thompson, Esq. MatthewForster,Bsq , M.P. Swinton Boult Esq., Secre Lary Frederick Harrison, Esq. to the Company. Ross D. Mangles, Esq., M.P. Benjamin Henderson, Esq., Resident Secretary. AUDITORS—Thos. Blackburn, Esq., and D. James, Esq. CONSTITTTION. Liability of the entire body of Shareholders unlimited. FIRE DEPARTMENT. Propeity insured against Loss or Damage by Fire in the I.Tr died Kingdom, the British Colonies, and in Foreign Countries. The Premiums received In 1837, were £11,987 ....In 1842, £23,804 ]n 1847, £41,402.. ..In 1852, £98,655 LIFE INSURANCE in all its branches; loans granted on life, and reversionary interests, and annuities immediate or deferred. The premiums received on Life Policies amounted In 1837, to £1,755 ....In 1842, to £3,163 In 1847, to £21,197.• ..In 1852, to £50,800 TM BONUSES OF THE COMPANY ARE GUARANTE ED iyfix THE POLICIES ARE ISSUED. Persons whose Fire Policies with this Company expire on the 25th instant, are respectfully reminded that receipts for the renewal of - the same will be found at the Head Offices In Liverpool and London. and In the hands of the respective Agents ; and those who, preferringtbe security offered by this Company, may desire to remove their his, ance, are informed that no expense will be inerrred by such re moval. Further particulars may be had on application at the Offices. 37, Castle-street, Liverpool ; and 20 and 21, Poultry, London ; or to. any of the Agents in the country. SWINTON BOITLT, Secretary to the Company. BENJ. HENDERSON, Resident Secretary, Londe;n. March, 1853. THE INDISPUTABLE LIFE POLICY COMPANY, 72, LOMBARD-STREET, and 24, CONNAUGHT-TERRACE, LONDON. TRUSTEES. Richard Malin!, Esq., Q.C., M.P. Richard Spooner, Esq., M.P. I J. Campbell Renton, Esq. James Fuller Maddox, Esq. William Wilberforce, Esq. Dirac Toss. J. Hamilton, Esq. John Matthews, Esq. C. °daring Parnell, Esq. W. Williams, Esq. William Adams, Esq. J. Atkins, Esq. H. Augustus Bevan, Esq. John Dangerfield, Esq. R. Henry Forman, Esq. BANKERS—The London and County Bank The POLICIES o: this Company being INDISPUTABLE. in terms of the• Deed of Constitu ion duly registered, are TRANS FERABLE SECURITIES,—and used as FAMILY PROVISIONS, they relieve the Assured from all doubt and anxiety as to the future, and their validity not being dependent, as in the case of ordinary Policies, upon the import of passed, and perhaps forgotten, circum stances, and Office documents. Agents have been appointed in most of the towns in England and Scotland, from whom, or the Manager, all information, Forms of Proposal, &c., may be obtained. ALEX. ROBERTSON. Manager. GR AVESEND STAR PACKETS, No other Packets call at the Grays, Greenhithe, and Purileet Piers. The Packets call at the Piefs as underlined (weather permitti rig) FROM TERRACE PIER, GRAVESEND. ;lINDAYS. WEEK DAYS. Terrace Fier. 7y, *l - 814 tyu nx, 11.4 3.2 Time. 834 1113 1 1 7 4 31/z LONDON • and NORTR-WESTERN RA IL WAY.—To CONTRACTORS and BUILDERS.—Th o I hrec tors are desirous of receiving TENDERS for the EREC' tIC 'N of a LOCOMOTIVE ENGINE-SHED at Birmingham Statio'n.. Parties desirous of .tendering m a y see the Drawings and S tions, and also a Bill of Quantities, at the Engineer's Office,ElLi ton Station, •on Thursday, March 31, 1853, between the hours.. of Ten o'clock and Tour o'clock, • • Tenders, addressed to the undersing,...... 4 „shottld be sent in t sot later than-Ten o'clock on Wednesday, April 6,-1853. CHAS. E. STEWART, Sect ently. Secretary's °nice, Euston Station, March 22, 1853. LONDON AND N ORTH - WESTERN RAILWAY.. NORTHAMPTON RAC ES.. . , SPRING MRETING. A SPECIAL TRAIN will leave the Euston-scinare St atiort on WEDNESDAY, the 30th Instant, at 8.30 a•nt , returns ng fr.Dm Northampton at Eight o'clock on te Evening of TIIITRSD.A.Y„ the 31st Instant: EL4ES to NosTaalarroN and BAtax : -4 1. 1rst Class, 18s. ; Second Class, 133. 6d._. The Return Tickets to be available by any of the Intervening era nary Trains. By ordqr. MARK HI 7IE,H. General Manager's Office, Euston Station, March 19, 1853. Return Tickets for Northampton at Express Fares, 23F t. :First Class, and 18s. Second Class, will also be issued ou the 30th r tnd 31st Instant, by the 9.15 a m. Down Express Train at Euston, e ambling the Pubde to reach Northampton each Morning by a Special Train from Ellsworth. And on WEDNESDAY EVENING. ..the 30th, Instant, a fiPE 'VIAL TRAIN will leave NORTHAMPTON for BLISWOJRTII, at a Quarter past Eight o'clock, to meet the Birmingham Up Ex:press Train. NELSON MEMORIAL F UND, FOR HIS DAUGHTER HORATIA. "ENGLAND ZEPACTI EVERT MAW WELL DO HIS DLITT."' COMMITTZZ. The Right Hon. Earl Nelson. The Right Hon. Earl Londesborough, Admiral Sir T, B. Capel, K C.B. Bear-Admiral Sir W. H. Dillon, K.C$ • Sir Wm. Burnett, M.D., K.C.H., P.n.s. *Rear-Adm. John Pasco, Stonehouse. • *Sir Geo. Magrath, M.D., F.A.S., &c., Plymouth. *Capt. G. L. Brewne, R.N., Bridgewater. *Capt. J. Lyons, R.N., Farehsm. *Com John Carslake, R.N , Sidmouth. *Com. Henry Lancaster, Connaught•aqUare. *lieut. L. B. Reeves, 8.31., Douglas. *Capt W. Poore, R.N., Andover. Sir James Duke, Bart., M.P. Colonel Sir Duncan Macdougall. Sir John M`Nell, Dublin, LL.D., F.R.S. ' T. Thomson, Esq., M.D., Inspector-General of Hospital/. Rev. W. S. H. Meadows, M.A., Canterbury. BM J. White, M.A, Canterbury. J. Walker, Esq., LL,D., F.R.S., &c. T. J. Pettigrew, Esq., - F.R.S., F.S.A. Captain H. Nelson, Trinity-house. B. Richards, Esq., Tunbridge-wells, B. Blundell, Esq., F.S.A., Temple. J. A. Gordon, Esq, University Club. Rev. John Boole, MA. W. 11. Robinson, Esq. Norman Wilkinson, Esq., Stock Exchange. Charles Attwood, Esq., Tow-law ( 5 ) Surviving Officers of the Victory. TREASURER. Sir James Date, Bart., M.P. TRUSTEES. James Walker, Esq., LL.D., 1.R.5., &0., 22, Great George.. street. Commander H. Lancaster, R.N. Rev. John Hoo e, 40, Mecklenburg-Sqnare. HON. SEOXLETARIES (PAO Tug.) Comniander H. Lancaster, R.N., 16A, Connaught-square.. SUBSCRIPTIONS ALREADY RECEIVED. :NCE ALBERT.... • • 525 Z a. d. Alderman Farncombe . 5 5 0 W. Goldsmith, Esq. . 1 0 0 COM. John Carslake, R.N. . . • . 1 1 0 Captain T. Pickering Clarke, R.N. . . 1 1 0 J. M. Case, Esq. . . 1 1 0 Alfred R. C. . . . 0 10 0 W. H. Robinson, Esq.. 1 1 0 Rev. H. D. Yule . . 0 5 0 Captain ti itching . . 1 0 0 Mm. Sir W. IL Gage .10 0 0 Capt. G. L. Browne, R.N. 5 0 0 Win. Browne, Esq. . 1 0 0 John Browne, Esq. . 1 0 0 S. W. Browne, Esq. . 1 0 0 Chris. Thompson, Esq. . 1 0 0 Mrs. B. Richards . .210 0 'L. Stride, Esq., Haver . 1 1 0 Captain •Baldock, R.N. 5 0 0 Admiral John Pasco . 1 1 0 Sir George Magrath . 2 0 0 Captain Poore, R.N. . 1 1 0 M. Mhos, Esq. . .10 0 0 Mrs. Hilton . • . 10 0 0 --- Briggs,lamSimmons, n P E . " . . . 1 1 1 0 0 M. A. Borthwick, Esq. 1 1 0 Miss Webb . . . 1 0 0 Alex. Macdougall, Esq. 2 2 0 Edward Elore, Esq. . 1 1 0 Clement, Esq. . 10 0 0 A. Frienn . . . . 0 5 0 Captain castle . . 05 0 Miss Hill . . . 0 2 6 J. Bruce, Esq. . . 1 0 0 Friends,per H. Johnson, Esq. . . . . 10 0 0 W. Lindley, Esq. . 5 5 0 H. Finer, Esq. . 1 1 0 J. H. E. Ridley, Esq. . 1 1 0 Charles Barker, Esq. . 1 1 0 Sir R. C. Glyn and Co. . S 5 0 C. Attwood, Esq., Tow- Law . . . . 25 0 0 C. HaY,Esq„Lighterman 5 5 0 Col. C. 11. Johnson, Por te, h.p. . . . 2 0 0 C. Poppleton, Esq., Ord. Truha, h.p. . • . 1 1 0 J. G. Master W N. Nelson, Esq. . Winn . 2 2 2 2 0 0 Rev. Dr,Wreford, Bristol 1 1 0 Ralph Sir Fitzroy ind Lindsey, Esq. 8 q . . JamesW Jaynes T Taylor,ul 1 Simpson,oeki 1 , :E a .' s q:. s q . .: 5 1 1 5 1 1 0 0 0 •• 5 1 0 1 0 0 J. Briggs, Esq. . . 1 1 0 Earl Fowls, 2cl donation 25 0 0 R.Hichens,Esq.,Thread needielstreat . . 6 5 0 C. Smith, Esq., Hart" street . . • . 1 1 0 William Mickin, Esq. . 1 1 0 J J a o m hn e s W F i o s r l a d s , r t, E24 Es q . . .. 2 1 0 0 0 0 Mr.Thos.Stokes,Thames Tunnel . • • 1 0 0 Mr. Simon Hawks . 0 10 0 Ni r. r. J, GSe Bailey . . 0 5 ale. . . 0 5 0 Mr. 0 Mr. W. Arnold . . 0 5 0 Braartt.u..eby..: 122: 110000 00000 1 Mrs. J. Qourt Lett . 2 2 0 Daughter of a Sailor who foughtunder Nel son . . . . 0 5 0 Charles T. Maud . . lb 0 0 Sir John Warrender . 1 1 0 The Queen's Advocate . 5 0 0 Sir J. S. llippesley, Bart. 5 0 0 Wm. Hunter Baillie,Esq. 5 0 0 Lt. Gen. Sir G. D 'Aguilar 5 0 0 Thomas Brettell, Esq. . 1 1 0 Miss Florentin Wood . 2 10 0 Major Darcy . • . 1 0 0 Main,Atkinsou,St Brown 3 10 0 Col. Peter Hawker . 5 0 0 Sir Wm. A.lngilby,Bart. 10 0 0 Robert Crawiurd , Esq. . 2 2 0 Rev. Harcourt Skiner . 1 1 0 Jesse Hartley, Eal• . 1 1 0 G. M. Hicks, Esq. . . 1 0 0 E. Edwards, 10, Queen Anne•Stree4 . . 1 1 0 E. S. . . . . I 0 0 Major Moore J. M. Laurie . .1 1 0 0 0 0 E. s. B. . . 1 1 0 'E. B: . H. .1 1 0 A Friend,per H. Lancaster 1 0 0 Vice-AdmiralE.C. Strode 5 0 0 Ind, Coope, and Co. . 10 0 0 E. V. Ind, Esq. (addtnl.) 1 1 0 Com. Thos. D. Stewart 1 0 0 F.C. Hely, Esq. . . 1 1 0 A Friend, per ditto, . 1 1 0 R. W. Tamplin, F,sq. . 2 2 0 Conrad Wilkinson, Esq. 5 5 0 Norman Wilkinson, Esq. 10 10 0 Rev. T. S. Smith . . 1 0 0 Professor Sedgvriek . 2 2 0 Sir W. Jones, R L a e d v y . J J . o c n a e r s r, in . Henry Auldjo , Esq. . 3 0 0 Ralph Carr, Esq. . . 210 0 A Friend, per Capt. J. Lyons, R.N. . J. Newton, Esq„ Cl;eadi e .. . • .. 5 0 0 heath I 1 1,0 Al7kn.r.gtlolnHishugmarshara• Hurst, c ' . h Esq ape : bar, Nottingham, and • . 43 friends . 5 1 0 Chas. J. Heath, Esq. . Exchange . a a 0 J. Foster,R..3.o ieesPrance,E Parsons,sE q . s , q. d , it sk t t o: 10 10 0 H. Griswood, Esq., dim; 10 10 0 J. 10 10 0 Esq., i t dittoto 55 5 1 5 0 Jas. Hutchinson, ditto (2d sub) . . 5 5 0 F. Sowes, Esq. . . 5 5 0 G R or lt ap i m . eces H k u :g r t. g teq, es uE s gr , sEsq.cie..d Mat. Uzielli, ch E a scl ng .1010 0 12 10 0 Robert soek Barnett, A. F. Slade, Esq , ditt o 5 5 0 11. Towgood, Esq., ditt o 5 5 0 Geo. Parsons, Esq., a t. : 1 : 0 A Lady . • • . 1 0 0 Horatio Prater, Esq. . 1 0 0 Thos. J. Laing, Esq. . 1 1 0 Henry Pigeon, Esq. . 1 1 0 His Royal Highness Pa] _ X s. d. . _ H.R.H.theDuke of Care- bridge . . . 10. 0 0 Duke of Buccleuch . 20 0 0 Earl Nelson . . .100 0 0 Adml. Sir E. Codrington 25 0 0 Miss Codrington . . 1 0 0 Miss E. C. Codrington . 1 0 0 Lord Londesborough . 5 0 0 Lady Arden . . . 10 10 James Walker, Esq. .25 0 0 Henry Johnson, Esq. . 50 0 0 A Friend, per ditto . 10 10 0 Sir Duncan Macdougall 5 0 0 Capt.theEarl of Egmont, R.N. . . . . 10 0 0 Rev.J.White,Canterbury:so 0 0 J. A. Gordon, Esq. .30 0 0 Baron de Goldamid . 10 10 0 Lady Goldamid . .1910 0 J. Sheppard, Esq., late Chairman of fLE.I.C. 5 5 0 Huson Morris, Esq. .10 0 0 W. Winthrop, Esq. .20 0 0 R. Yyner, Esq. . .10 0 0 Mrs. lllloet. • . 5 0 0 Com. H. Lancaster, R.N. 5 5 0 Rev. Lancaster E.q. 2 2 o 5' 0 0 Friend, per flitto . . 2 0 0 BinghamW W. P. Barrow, W Richards, Esq. 5 0 0 R. B. Crowder, Esq., M.P. 5 5 0 J. C., Esq., . . . 5 0 0 G. A. Crowder, Esq. . 5 5 0 A ld. Sir J. Duke, Bart. 2 2 0 J. P. Muspratt, Esq. . 1 1 0 Tugwell, Esq. . . 5 0 0 F. V. Ind, Esq. . . 010 0 Lieut -Col. Connop . 1 1 0 Rev. J. Connop . . 1 0 0 Woodman Connop, Esq. 1 0 0 Sir William Burnett . 2 2 0 Mrs. Dorman . . 5 0 0 Lord Northwick . . 10 0 0 Adm. Hon.D.P.Bouverie 5 0 0 Adm. Sir G. E. Ha- . mond, Bt., K.C.B. . 5 0 0 3lrs. Graham Hamond . 5 0 0 Heury Green, Esq. . 5 0 . 0 Capt. Howard, R.N. . 2 0 0 John Drinkald, Esq. .1010 0 Rev. J. Hoole, M.A. . 5 5 0 Rev. W. S. H. Meadows 2 9 0 A Friend, per ditto . 5 0 0 A Friend, per ditto . 1 0 0 A Widow's Mite . . 210 0 Mrs. CrougLton, Ten terden . • . 5 0 0 W. P. Croughton, Esq. 5 0 0 Geo. Wilde, Esq.. . 5 0 0 J. Hutchinson, Esq. . 5 0 0 Mrs. Butts . . . 5 0 0 Messrs. Green, Black well, free passage of Cadet Ward to Madras Lady W. D'Eresby . 5 0 0 Au Australian . .10 0 0 A ditto . . . . 5 0 0 Tribute from an English woman . . .10 'o'o Fisk, Esq. . .10 0 0 J. H. Gurney, Esq. . 6 0 0 Lieut.-Col. T. Wood . 1 0 0 Captain Pearde, R.N. . 1 0 0 Theoph. Richards, Esq. 1 1 0 Bingham Richards, Esq. 1 1 0 Mrs. B. Richards . . 1 1 0 A. Y. S. . . . 1 1 0 Charles Kelsall . . 5 0 0 Amor Patrice . . 010 0 G. H. . . . . 010 0 Anonymous . . . 0' 2 6 C. E, Lefroy, Esq. . 2 213 Corn. A. Boyle, R.N. . 2 2 0 Cora. Briggs,' R.N. . 2 0 0 W. Smythe, Esq. . . 2 2 0 C. Heaton Ellis, Esq. . 10 0 0 J. A. Barfield . .010 6 Sir G. Smart . . 1 1 0 T. P. Cooke, Esq.. . 1 1 0 G. J. Gallop, Esq.. . I'l 0 J. Ashley Warre, Esq. . 2 • 0 0, Sales White, Esq. . 1 1 0 A Friend . . 1 0 0 A.Friend, by Mr. Walker 2 2 0 R. W. Lumley, Esq. . 2.2 0 J. L. Hallett, Esq. . 2 2 0 Wm. Walum, Esq. . 1 1 0 C. R. Turner, Esq. . 1 1 0 J. S. Brickwood, Esq. . 3 3 0 Miss Cotton . . • . 1 0 0 Capt. J. Lyons, R.N. - 1 1 0 Josh. Allen, Esq. . . 1 1 0 Com. A. Mathews, R.W. 1 1 0 Capt. Crozier, R.N. . 1 0 0 Com. W. P. Crozier,R.N. 0 10 0 J. C. Hall, Esq. . . 2 2 0 C. Oakes, Esq . 1 1 0 Lieut. Pilch, R.N. • .2 0 0 Miss Strong . . 1 0 0 J. Dewson, Esq. . . 1 1 0 John Young, Esc. . 1 1 0 Miss E. Young . . 1 1 0 Rev. J. Harrington . 1 1 0 A. S. Thorndike, Esq. . 1 1' B. Blundell, Esq. . 1 1 0 Friends, by Mr. Walker 2 2 0 G. W. Hemmans, Esq. 1 0 0 P. Wilmot, Esq. . . 010 6 Mrs. Charles Dashwood 1 0 0 A Sailor's Daughter . 1 0 0 George Game Day, Esq. 2 2 0 B. Richards, Esq.. 1 0 0 Mrs. Richards. . . 1 0.0 Rev. J. J. Saint . . 010 0 Dr. Thomson , . 1 0 0 T. J. Pettigrew, Esq. .. 3 3 0 Admiral Sir W.H. Dillon 2 2 0 Sir J. Emerson Tennent 5 0 0 Hanbury and Co. . . 5 5 0 P. W. Jones . 5 0:0 Capt.Thomborough,B.N. 1 1 . 0 Mrs. Thornborough . 1. 1 0 A. Vigne, Esq. . .0•2 6 T. W., Esq., per H. Lan caster . . • 010 0 Mark Woodhouse, Esq. 1 1 0 J. P. Woodhouse, Esq. 1 1 0 C. M. Woodhouse, Esq. 1 1 0 R. Selby, Esq. . . 1 0 0 Capt. J. W. Cole, R.N.. I 1 0 H. Sdmers, Esq. . . 1 1 0 Mrs. H. Somers . • . 1 1 0 Earl of Dartmouth .1010 0 Earl of Powis . . 5 5 0 Thomas Baldcock, Esq. 5 0 0 W. M. . . • 2 0 0 N. Saunders, Esq.. . 2 2 0 S. Platt, Esq. . . 1 0 0 Josh. Hudson, Esq. . 1 0 0 Contributions will be received by the follring Bankers : Messrs. Glyn and Co., Lombard-street. Messrs. Coatts, Strand. Messrs. Sir S. Scott and Co., Cavendish-square. The National Provincial Bank of England, Dover. The National Bank of Scotland, Edinburgh. The City of Glasgow Bank, Glasgow. The Union Bank of Scotland, Glasgow. , The Union Bank of Manchester, Manchester. The Bank of Liverpool, Liverpool. The Borough Bank of Liverpool, Liverpool. The York Union Bank, York. Messrs. Swan, Clough, and Co., York. West of England and South-West District Banks Bridgewater 3lessrs. Hall, Borer, and West, Brighton. Messrs. Gurneys', Norwich. Messri. Lacons, Youell, and Co., Yarmouth. Messrs. Grant, Gillman, and Long, Portsmouth. Messrs. Hodge and Co., Devonport. Marrs. Harris and Co., Plymouth. Messrs. Taylor and Lloyd's, Birmingham. Messrs. La Touche and Co., Dublin. Messrs. Molyneux, Whitfield, and Co., LOWOS and Tonbridge Wells. Messrs. Hammond, Cantorbzw. An effort is now being Inade to have these bridges restored, and for this purpose the sum of 8001. is required. As a place of recrea tion for all ranks of the community, and especi-lly for the working classes, whose interests now. deservelly occupy so large a share of public attention, no park can be more desirab'e. The Committee aepointed to further this object will most grate fully ackpowledgc any donation with which they may be favoured. Subscriptions wir be received by the• Treasurer, Charles Water ston, Esq., Manage of tbe Caledonian Bank, Inverness ; or by the agents for the Bank of Scotland, the British Linen Company, the National Bank an the Commercial Bank. at Inverness. CONTRACT FOR COILS FOR THE •MEDITERRINEAN. Department of the Storekeeper-General of the Navy, Somerset-place, 22d March, 1853. THE Commissioners for ex ecu ti ng th e Offi ce of Lozd High-Admiral of the United Kingdom of Great Britain and Ireland DO HEREBY GIVE NOTICE, that on TUESDAY, the sth April next, at One o'clock, they will be ready to treat with such persons as may be willing to Contract for supplying and delivering at Gibraltar and Malta the undermentioned quantities of COALS, fit for the service of herlirtjesty's Steam-Vessels. Gibra1tar.................. 7,000 tons. Malta • ........ 15,000 . - - • Threh-fourths to consist of South Wales Coals aid the remainder of North Country. A Form of the Tender may be seen at the said office. No Tender will be received after One o'clock on the day of treaty, nor will any be roticed, unless the party attends, or an agent for him, duly authorised in writing. Every tender must be addressed to the Secretary of the Admi t rally, and bear In the left-hand corner the words " Tender fo Coals," and must also be delivered at Somerset •place, accompanie by a letter signed by two responsible persons, engaging to becom bound with the person tendering, in the sum of 5,0001. for the duei performance of the Contract. CONTRACTS FOR SEAMEN'S CLOTHING. . Department of the Comptroller for Victualling and Transport Services, Somerset•place, 22d March, 18s3. THE Comroiraioners for Executing the Office of Lord High Admiral of the United Kingdom of Great Britain and Ireland, do Hereby Give Notice, that on TIMBSDAY, the 14th April next, at One o'clock, they will be ready to treat with such persons as may be willing to Contract for Supplying and delivering! into her Majesty's Victualling Stores at Deptford and Gosport, thei under-mentioned articles, viz.:— To be delivered at Deptford. Gosport. One-third of each quantity to be delivered by the 31st August, another third by the 31st October, and' the remainder by the 30th No vember next, or earlier ifs preferred by the party ten dering. One-third of each quantity to be delivered by the 31st. July, another third by the; 31st August, and the re-1 mainder by the 30th Sep- 1 terrber next, of earlier, if . preferred by the party ten dering. No. No. Shifts ...... 9,000 13,000 Flushing Jackets.. 6,008 7,000 Bed Cases.... 6,000 9,000 lbs. Hair for Beds 30,000 • • 'Yards. Yards. Padding Cloth 5OO 820 Sheeting Royal Canvas 1,300 Hessen.... ...... 17,200 11,170 Tenders will not be received for less than Half of any one of the above quantities, and separate Tenders must be made for each place, and no attention will be paid to any offer not so made. Samples of the articles may be seen at the said office between the hours of Ten and Two only, and elso at the Victualling Yards at Gosport arid Plymouth, but samples of the Hessen may be produced by the parties tendering. The conditions of the revised Contracts, to which particular atten tion is called, may be seen at the said Office, and at the Victualling Yards at Gosport and Plymouth. No Tender will be received after One o'clock on the day of Treaty, and the party tendering, or an agent for him duly authorised in writing, must attend to learn the result of his Tender. Every Tender must be addressed to the Secretary of the Admi ralty. and bear in the left-hand corner the words, " Tender for ," and must also be delivered at Somerset-place, accompanied by a letter signed by a responsible person, engaging to become bound, with the person tendering, in the sum of 201. per cent.on the value, for the due performance of the Contracts. THE INCOME T.I.K. TO THE EDITOR OF THE TIMES. Sir, —The letter which I addressed to you two months since upon the subject of the income tax has met, I have reason to believe, with very general approval ; yet I should be regardless of the magnitude of the interests which are at stake, and neglectful of the principles of truth and justice which are involved in the decision of the question, if I did not, by your indulgence, attempt to remove the objectio ns to a readjustment of the tax which the fallacious arguments and distorted comments of the opponents of reform may have raised or confirmed. ' " One of the soundest and most powerful Writers on the principle of an income tax has just published a second pamphlet on the subject, entitled Property and Income 1 Tax ; the Present State of the Question. By J. G. Mait land, M.A., F.R.S., Barrister, and late Fellow of Trinity College, Cambridge. All who wish to understand either the true theory of direct taxation, or the practical impor tance of forming a right judgment on the question, will do well to study this concise and,pregnant review o f almost all the popular errors by which it has been obscured." I am not aware of any other writer who has recently advocated these views ; but in the two pamphlets of Mr. Maitland, heralded in such eulogistic terms, we may, if anywhere, expect to meet an effective vindication of the present tax, and a conclusive ref u t a ti on o f th e c h arges which have been advanced against it. In his earlier pamphlet ("Property and Income Tax, Schedule A and Schedule D") Mr. Maitland announces (p. 2)—" I cannot help •concluding that the tax will, with or without modification, be a permanent national burden ;" and he assumes that the object of those who clamoured for the committee in the House of Commons was, and is, to " obtain a discriminating rate of taxation—to relieve sche dule D at the expense, if necessary, of schedules A and C." He treats the subject with the apprehension always on his mind that the demand for reform is an attempt to ob tain an unfair advantage, and he closes his first pamphlet by foretelling (in the event of the principle of the tax being altered), " a constant struggle on the part of the favoured classes to increase this tax and diminish others." In his second pamphlet Mr. Maitland writes (p. 13) — "For myself, I cannot help looking at the parties who de sire, and the object for which they desire, the modification of the tax." And this prepossession has been fatal to the impartial consideration of the subject. Mr. Maitland looks, not at the merits of the case, but at the parties who appear as plaintiffs in the cate • he suspects, or rather more than suspects the m —h e utterly diitrusts their motives, and dreads the consequences of granting their suit. Had he been professedly engaged for the defence, one might have recognised a not unusual forensic stratagem in his habit of discrediting the evidence of his opponents, but he writes with no simulated indignation—his alarm is per fectly genuine, only it is altogether misplaced. Traders and professional men taxed under schedule D are doubtless the largest sufferers, but they ask for relief as their right, and with no idea that its concession will make them a "favoured class." To refute relief upon the ground that the concession would be at the expense of A and C is virtually to declare that owners of real property have hitherto occupied a favoured position, from which an act of justice would dislodge them. Yet their position can be viewed as "favoured" only comparatively, for I hold that under the present act neither A nor C is justly dealt with throughout. In schedule C the largo section of annuitants for terms and lives are grievously injured ; and as to A, I state in Mr. Maitland's own words (first pamphlet, p. 15), "Owing to the absence in schedule A of any allowance for repairs and management, &c., it will not be too much to say that the nominal 7d. is sid. or 9d. upon every pound sterling of real net income, such as is taxed under schedule D" (such, I should have said, as is taxed in the interest of Consols). I do not dispute (though I might not have rated it so highly) the fact affirmed by Mr. Maitland, that, as regards land; the real net income pays 14d. more than it ought, but how` he reconciles this assertion with his decla ration that in its present form "the tax is both sound and just" (pamphlet 3, P. 13), I leave him to settle with the agricultural interest. - Passing on to Mr. Maitland's chapter on the taxation of temporary incomes, we find in his 29th page a supposed case stated as a test for the question under debate ; but in treating it Mr. Maitland, like Mr. Warburton, omits all reference to time as a necessary consideration. He argues that it is right to tax at the same rate the sum received as an annuity for 23 years and the interest of a perpetual an nuity (each property worth 10,0301.), because the redemp tion of the tax upon the perpetual annuity and of the tax upon the terminable annuity would be equal sums—over looking or disregarding the anomaly of charging equal sums for enfranchising equal properties during unequal periods. This vital defect in the Warburtonian theory had been clearly pointed out by Mr. Farr and the actuaries, and I had further exposed it in my letter to the Chancellor of the Exchequer. Mr. Maitland; however, defends the theory with unflinching resolution, and, as the whole case of the holders of terminable annuities turns upon this point, I will quote in extenso Mr. Maitland's argument upon it (second pamphlet, p. 21) : " It was contended by the actuaries (and Mr. Hubbard adopts the same view) that in each payment made in re spect of an annuity a portion of the principal which was paid for the purchase of the annuity is repaid, and that the remainder only is to be regarded as pure interest. This interest, it is maintained, is the only proper subject of taxation. I wish to furnish tho reader with a test easily applicable, and, as I believe, strictly correct, of the soundness of this theory for purposes of taxation. Let us suppose that out of 1001., the annual dividend of an annuitant, 201. only is for this year to be considered as pure interest. A tax of 5/. per cent. would take from him 11., and he would receive 991.; a 101. per cent, tax would take 21., and he would receive 981., and so on. From the holder of Consols yielding a perpetual annuity of 1001. the former tax would take 5/., the latter 101., leaving him in the first case 951., in the second 901. However the tax be increased (and this is the important thing), 201. in the first case, and 1001. in the second, are both the subjects and the limits of taxation for this year. , Next year the portion of the annuitant's dividend which consists of pure interest will, according to the theory, be smaller still ; but that does not signify. Now, let us suppose the tax increased to its limit-1001. per cent.—will equal justice, or equal injustice (it matters not which), be done, if we pay to the annuitant 801. this year, a larger sum next year, and so on to 1860, while, on the other hand, we pay to the holder of Consols nothing at all, yearly, for ever ? It will be said, perhaps, that this is an extreme case, absurd, inconceiv able, &c. I hope it is so ; but then it is perfectly lawful to put an extreme case in order to test the soundness of a mathematical proposition, unless such a case be excluded by the terms of the proposition, which here it is not, and I think cannot be." Mr. Maitland supposes an annuity of 1001. terminable in 1860. The present value of the annuity, or, in other words, the capital engaged in it, is 666/. the interest on that capital subject to the income tax is 201. He con trasts that terminable annuity with a perpetual an nuity of 1001., and imagines an income tax of 20s. in the pound (cent. per cent.), which absorbs entirely the 20/. interest accruing on the perpetual annuity ; and then he asks whether equal justice (or injustice) will be done if, while wo pay to the terminable annui tant the capital due to him till 1860, we pay to the holder of Consols nothing at all yearly for ever ? Certainly this would be unjust; but as certainly neither the actuaries nor Mr. Hubbard ever proposed to confiscate capital, as Mr. Maitland's test supposes them to do, when, through the disregard of time, • which charactezises his reasoning, he presents this caricature as an illustration of their views. Assimilate periods, and they' will adopt his case. Until 1860, repay capital, but pay no interest to the ter minable annuitant Until 1860 (not for ever) "pay to the holder of Consols nothing at all yearly." Tbis, Mr. Mait land, would be equal dealing ; or, if you determine to pay to the holder of C o nsols nothi n g a t a ll y ear ly f or ever (i. e., if you make perpetual an income tax of 20s. in the pound, which is equivalent to seizing the whole revenue of the country),iyon will for ever seize the yeaily interest'arising from the 10,000/. realisedrfrom the terminable annuity, in whatever form it may be subsequently invested. I have answered Mr. Maitland's challenge. Will he now answer-the one originally 'addressed to Mr. Warbtirton by Mr. Ricardo, which I repeated in. terms less capable of being evaded, and which has remained unanswered up to the present time ? " You profess to tax income ; you do not venture to call capital income, yet you . , justify a tax upon every payment of a terminable annuity. .Answer, then, this question man gave oh the sth of January, 1851, 10,0001. for an annuity of 10,3001. due, on the sth of JanuarY, 1852 ; was the 10,3001. which he received all in terest ? If it was not, what did the residne consist of ? Was not 3001. interest, and the 10,0001., was it not -capi tal ? And does not, therefore, the deduction of 3001. B s . 4d. income tax (at 7d. in the pound on 10,3001.) include an ab straction of 2911.135. 4d.' from the capital to be repaid?" I should aerionaly doubt. whether Mr. Maitland had ever explored the 10th George IV„ c. 24, and the tables framed for carrying the act into effect. Let me even now imite his attention to them ; and he will observe that (with a view to the reduction of the _national debt) .that ad was passed to encourage the public to exchange their perpetual annuities for terminable ; and that_ the effect of the opera tion was to extinguish a given amount of debt in a given number of years by half-yearly payments, interest being paid on the portion unredeemed, together with the instal ments of capital. Besides their operations by terminable annuities, the !commissioners are in ever y quar t er i ns t ruc t e d t o app l y t h e surplus revenue to the reduction o f th e na ti ona l d e bt b y purchases in the market, and .I beg Mr. Maitland's atten tion to the several results of these two operations. On the sth of January, 1851, Consols being at par, the commissioners apply 10,000/. out of the surplus revenue to buy in the market 10,0001. stock, which they cancel. They also, in exchange for 16,000/. stock, grant an annuity of 1,1641. 18s. 2d. for 10 years (and may I venture to ask Mr. Maitland's reference for a moment to the table at page 20 of my letter to, the Chancellor of the Exchequer ?) In th e course of those 10 years they pay to the annuitant 11,3091. Os. 4d., being 11,649/. ls. Bd., less income tax, 339/. 15. 4d. The interest accrued during the investment amounted to 1,6491. ls. Bd., or with 481. 2s. income tax d e d uc t e d, t o 1,6001. 19s. 8. The difference between this last sum and the entire sum paid by the .commissioners . leaves 9;708/. 6s. Bd. as the cost of redeeming 10,0001. Consols. The gain to the Government of 2911. 13s. 4d. is obviously a simple abstraction from the pocket of the annuitant, and to this the memorial of the assurance companies. referred when they asked that terminable annuities, granted in ex change for stock, might be relieved from a tax " which would not have been charged on the perpetual annuities for which they were exchanged." - • When the obligations of . the Government are thus de monstrable, it is needless to argue the question upon any inferior consideration; or with reference to any section of the claimants ; and I trust we may never witness in this country a Government compelling the public creditor to accept less than his bond, upon the plea that he had bought it at a discount. The ingenious suggestion of the Morning Chronicle on the 14th of January, that " nothing can be plainer than that purchasers of annuities under the income tax can in no way be affected by a charge which has been fully allowed for in the price of their purchase," is quite at variance with Mr. Maitland's assurance (pamphlet 2, p. 25) —` I can find no trace of any such depression ; and I be lieve that those who bought Lon Annuities for some time after the last opening gave a price which (neglecting the tax altogether) obtained for them no higher interest than they might have got by investment in Consols." So on one side annuitants are told, " You bought your property at a p r i ce reduced in proportion to the tax which is levied upon it, and you are therefore not aggrieved." On the other they are told, "Your property has not been reduced in value by the tax, and therefore you are no t in jured." These c on t ra dictory allegations are both irrele vant, and neither of them is true.. Terminable annuities have not maintained their value, "neglecting the tax al together" (or the Bank of Ireland would not have been tempted to select . them, for their investments), nor have they been depreciated to the extent of the ,tax in its pro spective incidence. The price has been variously deter mined as hope and fear preponderated in the balance, but, whatever the price, the rights of the original holders passed unimpaired to their successors, The case of the Bank of England is identical with that of other holders of terminable annuities, and when Mr.. Maitland meets the statement " that to tax.the residue °fits 26 Teats annuity ending in 1860 would be to abstract 40,0001. from the pro prietor's capital," by hinting that the charter has been re newed since 1842 ; that over-taxation, past, present, and future must have been considered ; and "that the public might safely plead a settled account," he really concedes all that we ask for—we accept the admission of over-taxa tion, and leave him to show the " settled account." dr. Maitland makes it a charge against me that my whole pamphlet does not contain the word "lease," and then con tinues (pamphlet 2,' p. 28) Yet vast districts in London are covered with building leases. In such cases the lessee gives a premium —that is, he expends money in building, the return of which he may as justly claim as the Long Annuitant can. ,/le receives during his lease an annuity equal to the difference between the rackrent and the groundrent, and he has no interest in the reversion. If a lessee whose beneficial lease expires in 1855 is to be taxed more highly than an annuitant whose interest continues till 1860, it must be because, according to Mr. Hubbard's most arbitrary canon, the incidence of the tax is determined by the essence of the property, not by the accident of the possession. It is probably for this reason that the interests of the leaseholder are disregarded ; but will common sense believe that it makes much difference to the holder of a temporary income whether the source of income does or does not exist after his interest has entirely ceased ?" To the perfect identity of the cases of a building lease and of a terminable annuity-the ChronzWe points with anti cipated triumph, and challenges me to provide a practica ble scheme for the assessment, in due proportion, of the lessee and lessor in every building lease, or to surrender the cause of my cli en t, the Long Annuitant. The first alternative would not be hopeless ; but, if it were, it need not force me upon the other horn of the dilemma, for the premises of the argument are unfounded. The cases, far from being identical, are essentially distinct in the very matter which decides the rightful incidence of the tax—the presence, viz., of capital in the moneys taxed. Of 5001., the sum of an, annuity terminable in .1860, 4001. is capital repaid. Of 5001., the net rent raised from a leasehold property (and whether the lease expire in 1855, in 1860, or in 1899 is immaterial), the whole is interest or taxable income. Whence is that rent derived ? A has land valued at 2,5001. to buy, or at 1251. to rent ; B takes the land on a building lease, and erects at the cost of 7,5001. a house, which he lets, with the premises attached to it, for 5001. , That 5001. is the interest of 10,0001. capi tal, and it is justly assessable to the full extent, whether the lease have 20, 10, or 2 years to run. It must not be forgotten that building leases are ordina rily taken for so long a period that the reversion is of no value at the time of contract ; and I have omitted any notice of such leases, because they do not affect the great principle for which I contend, " that an income tax should not be assessed on capital." It would be a strange love of consistency in injustice which could impel a Go vernment to plunder its own creditors (the terminable annuitants) of, 31. in every 1001. of their debt, because it was difficult or impracticable for the lessee beneficially bolding a real property to charge against the reversioner a due portion of a tax legitimately imposed. Mr. Maitland, the champion of the existing system, would of course relax in nothing the hold of the tax upon present ownership ; but, to discredit the claim to relief of the Long Annuitant, he ingeniously attempts to confound his property and tenure 'with a life interest in real pro perty, and proposes to constitute the " Chancellor of the Exchequer as the reversioner of the fee simple of the Long Annuities, in trust for the people of England." Well, this is a financial novelty; the debtor constituted a reversioner to his own debt—to illustrate what ? That he ought to bear a portion of the tax on the interest of his debt ? No, but that the creditor should be taxed upon the debt when it is discharged ! Mr. Maitland exhibits (pp. 30 and 34) in a very striking. manner the difficulty (the impossibility I may say) of carrying into effect the proposition of discriminating in the assessment of a fee simple and of a life interest, and charging in the latter case upon a reversioner the portion of the tax allowed to the life tenant. Here, at least, I thought we should be agreed ; but so inveterate is Mr. Maitland's prejudice against " the parties," that not only he attacks Mr. Farr's proposal for a diminished assessment upon life tenants of real property, but he also attacks the position I took in resisting it—mainly, by the by, through misrepresenting my idea of a " life estate" as "enjoyment for life with an absolute power of disposition over all the rest" (an evidently untrae definition). The extracts culled by Mr. Maitland from the Edinburgh Review, and from the works of Thiers, D'lvernois, and M. le Marechal Pullet, are interesting as illustrating the comparati4e merits of direct and indirect taxation, but are widely different to the titles " Schedules A and D " and "The present State of the Question," and it argues an absence either of care or scrupulosity to cite, as he does, the language of Ricardo and Senior. The saying of Ricardo (p. 8), " That if a tax be unequal in its operation—if it should fall particularly heavy - on one class of trade, the profits of that trade would be diminished," &c., is quoted to justify a burden im posed upon all classes of trade. And the saying of Senior (p. 12), ' That he would not allow a claim of compensation for any permanent charge, subject to which people have bought and sold" (tithe or quitrents on real property being illustrations of the author's meaning), is cited to prove that a temporary tax (limited originally to three years), having been imposed in 1842 on the profits of trades and profes sions, the privilege of complaint of over-taxation may pos sibly be allowed to the original sufferers, but on no account to any who have subsequently engaged in trade or proles yforurom death."the authors The you — alone. Mr. Maitland's reasoning i s ev id ent enough : " You were (professionally) born under th e yoke, and msuuspptobrtearthiits withoutamiable doctrine murmuring derives till quoted is not so obvious. The plea on which a mitigated assessment of the profits of trades and professions has been gene y that the portion of them which, through -argued—viz, general) argued—viz., savings, becomes capital, taxable in itch the medium of fairly be taxed at its creation, is products, cannot land ; but for the purpose of Ish own ) i, products, by Mr. Mait ment which I adopt," he gives an g the style of argu which you inserted on the Bth Janof extract from the letter observation of his readers bco uary, an d ass i s ts tho interpretation of my vro „ y mmenting upon a distorted I'M. I had observed, that a fair construction of the " apeci l of the fundholder entitled hima contract" cited in favour to have " his income assessed with reference ' to the than the. value of his property no higher the income arising from with reference to any other source . the 'value of the but that I propert— y which produces it ; did not conceive the demand to he legal, fair, or reason able, that the laboriousl acquired income of the physician or the lawyer, the .profits of q the intelligent merchant, and the earnings of the a • be taxed in their industrious tradesman, . . dividends on funded full amount at the same rate as the Property, y ear l y an d spon t aneo usly accruing to its owner, who may be a native or a foreigner, a woman or a child Gabinet-Ministe r o r- a l una ti c ." , a In this passage Mr. Maitland sees " - the rights of pro perty lightly spoken of, invidious comparisons drawn be tween the manner in which different incomes accrue to their possessors ; and an odious contrast between the posi tion of the Cabinet Minister and that of the intelligent and laborious classes." I had thought my expressions to be as free from am biguity as my meaning from disloyalty. .The comparison was drawn between the two classes of income—the one re quiring for its creation unceasing skill, intelligence, and industry ; the other flowing from a perennial source, with such entire spontaneity thar the absence of the foreigner, and the helplessness . of the child, could not arrest its course, and that it was as surely paid for the unconscious lunatic as for rhathe Maitlandpowerfula diner the opportunity of ectua l Ministerofthe imin Cro gin wn g . I this distinction into greater prominence, and I proceed to notice his inquiry -- " Why does Mr. Hubbard propose two thirds of the assessment on trades and professions when his own conclusion is that one-half would be more fair?" I r have nowhere stated that " one-half would be more fair." I have shown that the fair interpretation of the "special con tract alleged to'protect the fundholder woald be satisfied by an assessment upon the trader to the of one-half only of his yearly receipts, but I never rested the proposed assessment. on the special contract. On the contrary, I have treated the income tax as a tax of compensation, and for that very reason I. have affirmed (Letter, p. 51)— " That the limit of expenditure in each class should be the limit of assessment of taxation. " That the vast increase in the,property or capital of the country establishes the fact that a large proportion of annual income is saved. "That for the purpose of their relative assessment in comes of--the first class may be assumed to be expended in the proportion 0f . 9-10ths, and incomes of the second class in the proportion of 6-10ths." - And the ground upon which r fixed the proportion of two-thirds is-still further explained in my letter to the Times on the Bth •of San - aary. That the precise fraction must be determined arbitrarily I admit, but Mr. Maitland cannot logically deny the essen tial justness of these positions ; for he devotes a section of lus first pamphlet to prove (pp. 36 to 48) that the "income tax" is a tax of compensation ;" and he must admit that the indirect taxation for which it compensates touched in come only to the limit of expenditure ; and that expendi ture bears a less proportion to income when derived from industrial sources than from real property. He gas but one alternative: he may boldly face the hope lessness of his position, and justify in the operation of the tax an assessment on . the annually-created capital of the industrial classes. Mr. Maitland instanced the price of the Dutch funds to show that, measured by the value of the property, Consols would have paid more highly at 7d. on their dividends than the Dutch' funds on theirs at sjd. Very tru,e,,hut everybody knows that the debt of Holland ranks in-credit next to our own; and if, as I believe, the interest'` derived' from the aggregate of foreign loans and se curities held here may be estimated at 5 per cent. of their marketable value, it follows that of hundred millions in value would yield, at an assessment of 51d. on five millions of interest, 109,375/:, while an equal value in Consols would, at 7d: in the pound, yield only 87,500/. Mr. Maitland is entitled to our thanks for bringing into notice a fact of great importance connected with the pre sent system of assessment under schedule D. It is this (Ist pamphlet, p. 23) : " That of all those who return their profits upon a three years'• average, no one individual has in the result been compelled to pay as much as 7d. in the pound on his pro fits, unless his income has in every year Veen precisely the same. If in any one year it has been better or worse than in the preceding, then, however long the taxmay continue, the aggregate of his payments need never be so much as 7d. in the pound on the aggregate-of-his profits. The deviation from that rate may, without any violent or improbable supposition, be 'made very considerable, as the reader will see if he works out any particular instance, recollecting that the trader is prot ec t e d b y t h e act against' a payment larger than that due to the actual profit which he makes in the current year, while any increased profit above the three years' average is not taken into account or required to be paid upon until the following year, when it enters, and raises thwaverage. " As an example of the extent to which the rule may, under circumstances conceivable, though 'highly impro bable,, operate in favour of the trader, may be suggested the case of a man whose profits are for a series of years al ternately any uniform sum and nil. The aggregate pay ment of such a person will be, not 7d., but 2d. and a frac tion in the pound on his aggregate profits." This fact, not less strange than true, is, I will undertake to say, almost unknown to those whom it concerns, for the instructions attached to the official form of returns under schedule D never hint at such an indulgence. However, there it stands in the statute-book, to cunning managers an invitation to reduce their 7d. to 2d. by a process which they may support by the evidence of their ledgers, and to all traders a means to be legitimately used for diminishing the tax upon their profits. In the temporary object and brief duration of the act of 1842 may be found a motive for introducing this clause, intended probably ,to relieve traders f rom th e b ur d en of paying upon th e gams of former good years during a bad year which might not under a perpetuity of the tax effect future averages. The motive seems hardly sufficient to atone for the uncertain action which the clause involves, but in a permanent tax it would be wholly unjustifiable ; and I venture to say that traders would have no wish to retain it. But I must beg Mr. Maitland to deal with this " fact of importance." Mr. Maitland holds that traders ought to pay on the whole of their profits 7d. in the pound. This 133 d section of the act permits traders to pay less than 7d. in the pound. And yet Mr. Maitland believes the tax in its present form to be both sound and. • just. Why is it sound and just ? Is it because in prin ciple it refuses to discriminate in favour of schedule D ? Is it because in practice it does mitigate the assessment on schedule D ? Or is it because the principle is one way and the practice is another? The moral evil resulting from the present tax lam satisfied to prove by the evidence quoted by Mr. Maitland (p. 18.) Mr. Pressly says, " I think there has been a great eva sion on the subject, and I think the longer the tax exists the evasions will go on under schedule D. " That they will go on increasingly do." Taken in connexion with Mr. Maitland's conclusion that the tar will be permanent, Mr, Pressly's evidence opens a very melancholy prospect, and, although Mr. Maitland may declare the tax to be sound and just, I cannot but ascribe to the general conviction of its injustice much of the evasive and fraudulent returns which occur in the Sssessment under schedule D. That apportioning the tax equitably upon the receipts of traders and professional Men would altogether prevent fraud is not to be expected ; but the plea of self-protection •would be removed, and, though some men might still be found who would sell their integrity; the law would have ceased to be the promoter and partaker of their guilt. Mr. Maitland writes (pamphlet 2, p. 39), " The discou ragement to accumulation which will be occasioned by im posing a heavier tax on what is saved than on what is earned must be obvious." I had thought that what is Saved must have been first earned, and that to tax earnings Would therefore be the greatest discouragement to accumu lation' but, assumin g M r . M a itla n d to mean that the pro posed discriminating tax in favour of industrial incomes would have the effect of violating a great economic axiom, I can only regret that he did not explain the process by which the result, which appeared to him so obvious, was to be effected, and I have the satisfaction of assuring him that the readjustment I have proposed is framed upon the prin ciple of exempting savings altogether ; the assessment of two-thirds on industrial incomes being equivalent to the levy of an uniform tax after exempting one-tenth of realised property incomes, and four-tenths of industrial incomes as the relative savings of those classes. After exhausting his arguments in opposition to a read justment of the tax under schedule D, Mr. Maitlandapplies himself to show that a mitigation of the tax w ou ld no t benefit profession a l incomes (page 42), for that their fees and profits would be diminished until the relative position or the 4everal classes was re-established. I will not com bat this vision. I will allow its full influence on the ques tion, and suggest to Mr. Maitland that, as traders will be 7b no b g i a n i te ne e r r s s bhyistadhercolLanyge., can be ontoheiroscelras;sanes and that his o homh; piasition is therefore needless. I feel that I owe an apology to your readers for carrying t em through a review of such objections as I h ave b een c nsidering,hut my excuse lies in the confident assumption writh which the pamphlets of Mr. Maitland were cast before the public eye by his injudicious chronicler ' • and it was in every way desirable that th e p u bli c should be enabled to appreciate the force of the objections to reform by an exa- Mination of the labours of a gentleman who, in the estima tion of the Morning Chronicle, " is one of the soundest and niost powerful writers against the popular errors by which t4e question has been obscured." This review of the recent objections to reform will be fitly closed by a brief reference to Mr. Maitland's conclud ing paragraph. " Let me, " he writes, remind the reader that each advocate of modification has to show that the plan which he approves is just, and useful, and practicable. II he fail as to any one o f th ese p o i n t s th e d ec i s i on must b in favour of maintaining the tax in its present form." ,I cannot guess what may be considered " useful" by Mr. Maitland, who strangely interposes that word between " just" and " practicable," but any plan of reform ought undoubtedly to possess those last qualities ; and it may be steely affirmed, — a. That it is "just" to exempt capital or property from the operation of a tax on income ; and, i 2. That it is " practicable" to carry this principle into effect by separating capital from interest when they are combined under the form of terminable annuities, and by these two points all reformers may cordially assessing industrial incomes at two-thirds only of their ana ln oun pre t. ssing agree. . "Upon the first there is no difference of opinion process by the t ssaemienetrieleult inthera anion them, and the second would accomplish by the " - imputations a i n proposedwhich would by 3 i b r e . P at le tain st Farr and the body of actuaaies. at would appear, from the character of the examination tol which they we at these re subjected, that gentlemen pro pounded the plan of taxing re versionersrather as an answer tota challenge than as a necessary feature in any measure of reform, and the concession which they desired to estab lish in favour of land and buildings is, under my plan, effected by an allowance on the rackrent. Were it pos s ibl e, however, for the Government to shrink frnm the t as k of amending the tax, the alternative would not be su c h as Mr. Maitland' expects. While ev ery measure of reform is canvassed with 811011 severe and searching scrutiny, the manifold andclearlyy indefensi ble defects of the existing act (disclosed more tbe forgotten. Its every discussion which is raised) cannot schedule D was unequal and demoralising operation ender to Mr. Mait land's felt to be intolerable , but now . it appears under the land's exposure of the 133 d section)t' by one clause the additional demerit of frustrating already convicted of pro fessed purpose of another . the taxation of his terminable robbing the funclboidef e j and now it is accused by Mr. annuities under overchargingschedule C, the landowner more than Maitland him / himself A. 20 per cent.in se income tax can be recast in a form at once just That the _ practicablel do not doubt, but, were it otherwise, the and ould be, not the maintenance of the tax in its a n form, ur but its utter rejection. present _ am, I Sir, your obedient servant, Birohin-lane, March 15. J. G. HUBBARD. BEMOAAL OF THE CAB-STAND IN THE STRAND.—The cab-stand in the Strand, from Catherine-street to Somer set-house, has been removed by order of the Commis sioners of police. It was one of the oldest in the metro polis, and was considered by gentlemen of the whip to be the most profitable, as being placed in the centre of London. During its existence it was found to be a great obstruction to the vas t amount of traffic from all parts of the city, and als o t o th e very many passengers in getting in and out of omnibuses and other vehicles in this important thoroughfare. FASTER HOLIDAYS. Great Globe, Lei cester-square. Mr. Wyld's Large Model of the Earth, with considerable alterations and additions. From 10 a.m. to 10 p.m. Lectures upon Geographical Science. Admission, Is.; Children and Schools, half price.