The Sun. — London, England, 1853-04-22 00:00:00

MONUMENT TO THOMAS HOOD.—The 4 ttend ,I %.serlbers ;to the -Hood Memorial Fund ar 0 bested to _ l / 4 1Ev t ,,„t iC TING at the Whittington Club, Strand, on W EDNES R the n onitt April 27th, at 7 o'clock to receive the Final Rept:at JOEUIT-WATKINS, Hon. Sec. CARBON COAL AND IRON COMPANY. Offices, 30, Bucklersbnry. n t are hereby notified that the SCRIP CERTIFICATES ‘allorr, uaPANY will be EXCHANGED for BANKE RS' RE and after TUESD AZ next, the 26th inst. By Order of the Board, W. A. ROBBER, Sec. Pra 2 2; 1853. 1 111 °TOGRATHIC SCHOOL.- ROYAL POLYTECHNIC INSTITUTION.. tr..oini . rFous Plate Glass House, 30 feet by 15, with the Class Ladles' Apartment, being nearly completed, ( lasses or r ieke I rwas, embracing all branches of Photography, will corn- A p ert .." 2 no, 1853, for Gentlemen, and May 3rd, for Ladies. " ever et APParatus with Ross's finest Lenses has been procured, Th e , Y , i nr Improvement will be added. Who teen will be tinder the Joint direction of T. A. Malone, Esq., l e en long connected with Photography, and J. H. Pepper, Chendipt to the Institution. with terms, may be had at the Institution. RPATRON—H.R.H. PRINCE ALBERT. OYAL, POLYTECHNIC INSTITUTION. Optical and Musical Illustration, with Dissolving si.",; 0. Midsummer Night's Dream, with the Original Music t i nt S ce 7 ie e nrY Bishop 'and others, concluding with the most interest- Qltret), fines cud Bongs from Mrs. Beecher Stowe's Popular Work on Zialt.C" r ning and -Evening. Lectures : —By J. H. Pepper, Esq. qfr ter, nuts with the Ancient and Modern Chemists ; by Dr. Bach cn P neumatics, in which the Principle of the Fly's Foot and Plug the Cei l ing will he explained ;2 by Mr. Cris p e, on Ericc -oric ExSch ools, ""11,S1011' - 9 5 . ; and Children under Ten years of age, Half-price, .1" WELLINGTON and UNITED 'ERVICES BENEVOLENT INSIITU rms. Founded October 21, 1852. I.I4O,AkTIONAL TESTIMONIAL the late DUKE of WEL aftlinTX. for the RELIEF of VETE AN SOLDIERS and ktri"," B of her Majesty ' s and the Honourable East India Corn •41"floos. and theIWIDOITS and ORPHANS. litre S ubscription • ......... • • .............. £lO 10 gthenaual Subscription .........................1 1 bkluo ti Ptlons and contributions are earnestly solicited, and will be 44 hon'Alr received on account of the Institution by the committee ettly °rer Y trustees at the Mikes of the InstiLtion, or by the re e bunkers. HENRY TOIIMEY, Jan., Secretary. 7 T' n onications to be addressed to the Secretary, at the Offices 4 4o,,,rintion, 12, Pall-mall East, where attendance and further °II am given daily from 11 to 4 o'clock. t ruAL LIFE ASSURANCE. Illol as Badog. _ Tzusrpcs. Esc/ 7A-P. I W. G. Prescott, Esq., kis Sankey, Jun Esq. Baron I. de Rothschild, M.P. h. "'er of th e Benevolent ' Fund—John Abel Smith, Esq., M,P. t pd h3, I3 ,,SLANDS and WIVES. —important advantage is of !her b 0 ft Provident Clerks' Assocciation, which enalales both . or t heir „,,'", 4 ke a certain provision in case of death for the survivor kelt - "uaren as the Policies granted by the Association may be asil,eDdaYa'ile to ' the WIDOWER, Wruow, and Chu.natis of the CLEara / Ira OF PROBATE and LEGACY DUTY. Pra t ' a i'VE GREAT ADVANTAGE FROH THE BENEVOLENT FUND' 12 — Peet 110org atee- "a and full particulars may be obtained at the Office , street. , 1853. PHILIP HENRY BYRNE, Secretary. *MEDIATE AND DEFERRED ANNUITIES, On very Advantageaus Rates, .11,0 ranted on Hea7thy and Invalid Liver, by the w PROPERTY ASSURANCE AND *0 tir e A. —a TRUST SOCIETY. aurance all its branches ; Assurance of LeAsholds. WILLIAM NEISON. Actuary and Secretary, 30, Essex-street, Strand, London. • • • • AGENTS WANTED. • tj A ND-IN-HAND INSURANCE OFFICE, No. 1, New Bridge-street, Blackfriars, London. Established in 1696. Daturroits. Th e 4°4* William at lien si Ashl ey . John Gurney Hoare, Esq. , r Edward Cost. E. Fuller Maitland, Esq. Men, E sq. • William Scott, Esq. J L e t ainttpe ,„ Ix Elliot, Esq. . John Sperling, Esq. 114.4 modelle, ESq. Henry Wilson, Esq. e Al Farquh ar , Esq. W. Esdaile Winter, Esq. LIFE DEPARTMENT: tt "`L Mee offers a low scale of premiums to Non-members, with- Patton in profits ; or a Member's scale o f premiums, with 141 444 41 i -Participation in the whole of the profits after five full 1p ~,PayMents. 'err ," Years 1849, 1850, 1851, and 1852, the premiums of all Mem larelleies were abated 52% per cent.; that is to say , a premium 47. 1 . 'was reduced to 471. 10S. -' .arances effected before the 24th June nest will.participate one r earlier than if effected after that date, FIRE DEPARTMENT. % 1 4 a terances are effected on every description of property at the al rates. RICHARD RAY, Secretary. A.LLSOPP'S PALE ALE, in Bottle and Cask, , IMPERIAL MEASURE only, at the following prices:- 4 10 4's Pale Ale, in Imperial Quarts .. .• •. • . • • 83. 01. per Dozen, IZPP'II Pale Ales, in Imperial Pints. ..... ss. Od. „ 4.4 - Z o plA Mild Ales, in imperial Quarts ••..• • .. B s. 6d. ~ •kii„ . o lf3 Mild Ales, in Tmneriil Pints.... • • • • • • 53. 6d. ri - rI 4 Strong (the Old Burton) Ale, in Impe 4lk (4 ;arts .10s. 6d. t i t ?l , Strong (the Old Burton) Ale, in Imps 11.nts— • • • .••• ................... 6s. 6d. -.1114 1 ::,:tiile Ale, 18-gallon Casks •• ... c o rnet m ud Ale, 18-gallon 335, gai 1 Casks...)DP s Strong (the Old Burton) AI e , IR.galloa Casks ...... 455. —4 Ord ers must be for Cash, addressed to HARRINGTON ... PARKER, Ah Beer-Merchant, 51, Pall-mall. *••••..._ . ' --."---- 110 tb ~,. p i T-T h e, QTANCELLOR of the EXCH h E- re_ Z n ad u il i 2 ihEito,,-,-.,=JIIst'POUND_OUtTr..-.That the increase of t elli etta v /div e w " i t i t i i s b e e x n ceeds nine hu iii ea mid twenty thousanbds,:arnad_ " pron. 4 of th e rat h Is to advance the rea re .-...rty , erived.by the. nation and individuals y l value „ eOl interest, ,which 1 h, has made on our corn 'N al . 'he favourable impression t t 4 kkitt ed,zenti f ull y that Quality and Cheapness . are the s ei ,,,_ appr rroves a Th i s, ver y convincingly, ibr oa rts ii ie " ra. Plneiples of Busines . s fE. MOSES and SON, who commenced, t l t, E g itE ' hav a a c y ' r l i c e e d - out, o -the most substantial improvements in - ' 4 4 4 „„ t , e ed e u - c - t - 1 - 0 - n in prices far beyond,the expectations of the at ides--'e'er- E. MOSES and SON "just brought out?" The most t,,,7 13 ~` and GIGANTIC STOCK of SPRING and SUMMER - -ii.' 8,„--•er exhibit d peerless illustrations of the latest impro7e lklarsitireitedhedwepreld'se co - 1 - me ar rr en , the materials being selected with t experience, from the newest and t 'kl kV" tbd,t_lltei,,Ncill_ yb: f l iz ia rri l iszi -e eu n by p every celebrated manufactory, British i,, II Tt ,4rn. In this selection' the success of E. MOSES and SON'S found advantageous to their PATRONS and the Tkriee___7, _ numerous for detail. lhe richest, most novel fined to o ., Lae nnest and best materials-the first order of fashions ' , eel *, artistic cut-the neatest and best Workmanship-is cora tb, With „a great reduction in the prices of every description of l'i 11111 1% -°s ' E RY, RATS and CAPS, BOOTS and SHOES, &c., , ST B Peet the endless novelties in SPRING and SUMMER 41311 A es lkh i t l TROUSERS the thousands of NEW STYLES and 110 ° , -- Teli h r d -n r ,coMparable ' elegance, the SPRING, and SUMMER Dr ntlril u VERCOA.TS, whi out"fr style, quality, and price have i s (t viel e and it Win h e ~ found that E. MOSES and SON have t't ee e ,'l' r ing and Summer Dress for all classes in the amplest and ~, S IG;11 l ical manner • ti - t 4 , Y 4 lve" - L' It TS to AUS . TRALI I, *r any other part of the world, ti, '• laic,,., Much by purchasing their Outfits and r . equisite Clothing Or ba,.' r 4 and SON'S'as in many instanceS, will pay the cost of ) ,,'V' i - t 7age : when the - superior quality of the goods and the prices .qt eh r- , h arged are compared, the saving Is nearly half the amount Zsl, ittahntilht have been expended elsewhere. r4 ,,t tin - d 4 ,„, E8 and , SOB'S WHOLESALE BUSINESS offers the i t, ' , ltiz r - an 'u t nit , Profitable investments for Capitalists and every class cold ti,_ qui 1„ s : the Goods, having a world-wide celebrity, a -',„,ripih;convenie.nee, and turn to better interest than n a y re other d - , he kaa.,,h ofMerchandise. 4 ,, i , t—ltilde of E. MOSES and SON'S Outfitting Business in ht_bish bed to v.i keep a separate Department for Emigrants ; they also 74ti ~, -About any barge) full Lists of Outfits for Ladies and '- „,t4ti r t' With Shipsaiiing informaVon, &c., either on applidation h i `',„At -- „,,,,% th any part of he kingdom. I,," t tt a. -, " - E. MOSES and SON regret having to guard the th ' „ k heo7l ' „,.'". t. , I taposition, having learned that the untradesman-like 12 1 trap „„- Being connected with their Establislunent," or " It's ' - "out r - ,:2'eern," has been resorted to in many instances, and for Isi o co-.sns, they beg to state that they have r _ l" " t uoN WITH ANT OTHER HOUSE IN OR OUT OF LONDON, 14hdon"teept their own Establishments, as follows :- . ~'i t S, An, City Establishment, 154, 155, 156, and 157, Mlnories, 83, 'elid - n - ,„ h . Aidgate opposite the Church, all communicating. 3 , tr " est-end &ranch, 506,507, 508, New Oxford-street, I, 2, ford art. street, all communicating. tiliefh, (Yorkithire) Branch 19 nd 20, Bridge-street. ~ ate„e'd B ranch, 36, Far ate ' ._ 11 14 sett,!!ilit Tailors, Clothie 4 rs, Hatters, Hosiers, Furriers, Boot and Iltec:mers, and General Outfitters for Ladies and Gentlemen. kit:an besitationred' 13i k t e h h atig it e d iA t i l i d T e . s TShould any article not give satisfaction, it will be All if preferred , the money will be returned marked in plain figures, the lowest T h . iro n , , which . goods are no abatement can be made. Rtntir'ilastablislirnents are closed from sunset Friday to sunset on 4, 4 . new's',,when business is resumed till 12 o'clock. Cttgru i .,_"Pok. entitled " The World's Pharos," Mining the tZ e tilen47 aAssistant, full list of prices, and directions w for self mea e kii,„; r n 7 be had on application, or post-free. ~ li ha"ora to any part of - • Alt-) "some Almanac for the year ending 1853 can be bad gratis, W il eation 11A, rlci z , • - : "rlll\ -- ..- --T he Establishment 'Will be CLOSED the whole n o_f ', as ii - '. n ext, but business Will be resumed on Monday mor .i. . *4l l at seven o'clock. +ei p o „ . Bie l . " Parle F'rances Qui al parla Italian. - nricht Man Dan . t.ch. Aqua se habla Espanol b it * CULVER i4 ITO be ' WELL' S NEW WOR KS ' Fle es - -had -at Sherwood, 23, Paternoster-ro! , la beet; Mann, 39, Cornhill. Price One Shilling each; -1 ( 1 , a rv a 1 hbo,, ENJOYMENT OF LIFE. " Realth, Recreation, and Rational Use of Time." rly Rising—Spring and Summer Lanes,Mornin T ° l ,rta;,;: kboat the Environs of London—The Parks, Country It kII 41,fields, High-roads, and other pleasant places - t Rome 481 e.....,,, a tab1e3--The Sea —London at Night — Evenings a t, 'e Dranaa—On Eating, Drinking, sleeping, Bathing, Air, 4s,e. O ccupation, Bcc., &c. AOSIENTS FROM THE FOUNTAINS. Two Vols. SIT Vol. I. 10 THE LAKES ; SKETCH:OF2EDINBURGH, &c. TIIE Vol. 11. LAKES OF KILLARNEY ; REMINISCENCES OF DUBLIN, &c. 4,,,, WHAT TO EAT, DRINK, AND AVOID, _ A „„ .hat three score years and ten our course may ran." cr. t o popular review of almost every form (cause and cure) o f n lily'oueilebilltated health and enfeebled constitution that harasses bltteni oung• begets the man ef leasure Witness or study, and cm hnlen 01 1 a ge; wit ( tables and rulesfor the diet and physical tegu• ever da e. Iv. PASSIONS. HE " What pa. 9910118 T hurt the body—what improve, v J T ruths as relined as Athens ever heard." .—Life's pilgrimage, from infanc yto old age. The ad' otileemVe Passions. Chastity and its infringement. The casualties Live, .„,.7encss and dissipation, with illustrations, graphic, liana" einediative. Advocacy of early marriages. T MARRIAGE STATE. N H E un , To be or not to be, that's the question." giou garXt—Laws and obligations of nature, society, and rell . - ti, o le,,dlng marriage , to be observed by either sex. Time and figu re '. ou both sides, as to age temperament, complexion, an 1 11 3 , 8 .` tO secure health offs ring with the art of rearing them , Iced defe tl Mtge ; ete c veness and its r p emov ' al. Sterility and its conversion . slilY lt,y r , o . .„; 'Ert.V ERNVELL, M.D. (1841), M.R.C.S. (18271, L.%A re . t,4. 'enfr-flve years Medical and Forensic Referee _in there ,'re 1:,,, , Price is. each; by post, Is. 64. Icet.,, "ad of Sherwood, 23, Paternoster-row ; Carvall 0, 147, I° ' tleet ; Alar m, 3 9, Cornhill ; or of M. R. Culverwell, M.D., who hltuArtk-race. Regent-street,may be consulted daily from "V And 89 Y0f1 till Nine. No. 18,901.] GLAMORGAN AND CARDIFF COAL AND COKE COMPANY• Conducted on the Cost-Book Principle. Capital, 50,0001. In 25,000 Shares of 21. each, with no other liability. To be pall in full. 10,000 Shares are already allotted Although the Mine has been recently opened, and the works are incomplete, the present profits enable the Vendors to guarantee to the Shareholders five per cent. per annum upon the whole capital. COMMITTEE OF MANAGEMENT. Mark Hulpen Sweeny, Esq., Captain Royal Navy, Brompton. D. P. Burnett, Esq., ( Messrs. Burnett a nd Co.), avy Agents, Surrey-street, Strand. Henry Corbett Taylor, Esq , Director of the Mentor Life Assurance Society. Thos. Edmund Weller, Esq., Putney Hill, Surrey. Edward Cartels, Esq., Cannon-street West. George Henry Fletbher, Esq., Merchant, Bread-street. With power to add to their number. AUDITORS. S. Lowell Price, Esq., 5, Gresham-street. Cyrus It. Edmonds, Esq., Ampton-place, Regent-square Birmarts—Messrs. Williams, Deacon , an d Co., 20, Birchin-lane. SOLlClTOR—Christopher Cooke, Esq , 12, racuthampton-buildings. Ilamma—John Smith, 'Esq., 3, Shorters•court, '1 hrogmorton-street. SECRETARY—R. J. Morrison, Esq. OFFICES-7, Tokenhouse-yard. PROSPECTUS. The Property to be worked by this Company consist.s of about 750 acres, lying between the Llantrissent and Pencoed Stations of the South Wales Railway, which passes through the Estate. It con tains seven seams of bituminous Coal, from six to nine feet in thick ness, and producing excellent steam Coal, and the best domestic and cooking coal in South Wales. The vendors, who are largely engaged in mining operations in Staffordshire and Glamorganshire, and are well known responsible men have entered into an engagement with the promoters to grant a lease, for about 60 years, for the sum of 20,0001., with an equitably arranged royalty. As a remuneration for the outlay of capital and the preparation of the works, they have consented to receive 5,000 Shares; and, as a proof of their confidence in the immediate profits to be obtained from the Mines, they have entered into an agreement to guarantee five per cent. per annum upon the capital stock of the Company. The distance from Llantrissent, near which the Coal is placed on the Railway, to the Port of Cardiff, where the demand is greater than the supply, is eleven miles; and the cost of transit (already, arranged) is moderate. But the Ports of Swansea, Newport. Chep stow, and Gloucester, are mark- is open and accessible, and the demani in each is large and daily increasing. I he coke made from the coal of this district isznperlor to all that in manufactured In South Wales, and secures a large demand. The Committee of Management are convinced, from the evidence before them, th-t the Mine will, at the commencement of the under taking, be worked at a profit by the Company, which, indeed, is proved by the guarantee voluntarily 'given by the vendors. Two shafts are already sunk, two engines erected, and coal is being fold. It is fully anticipated that, within a short period, from six to eight hundred tons will be raised daily, with a net profit which will be highly satisfactory to the shareholders. Should these quantities be doubled, the mine would still be nnexhausted at the termination of the lease. The Managers have already offers from Newport for 250 tons daily, at ten shillings per ton; and it is well known that four times that quantity would have a ready sale at Cardiff. But on the moderate calculation of a supply of 500 tons a-day from these mines, the gross yearly profits will be as follows: 500 Tons per day, say at 9s. 6d... •• . • • Deduct Royalties and Expenses.. •• •• Annual profit .• .... • • .. • • .. ........ • • £30,1 50 The Mines will be worked ou the Cost Book principle, and conse quently no deed will be required for signature Ten Thousand Shares are already disposed of. The remaining Fifteen Thousand will be promptly allotted, that the Company may take immediate possession of the property, and commence the works, for which all the necepary arrangements are made. The following are extracts from the reports of Mr. Edward Bagnall and Mr. Strick : Mr. Bagnall says,—" I have inspected many collieries in South Wales, and know of none in which a moderate outlay can secure so large a return. The quantity of Coal in this Coalfield is estimated to contain 40,000,000 tons, which to exhaust in sixty years, 2,222 tons must be raised daily." Mr. Strick reports as follows :—" Trecnstle consists of about 550 acres, and is situated upon the South Wales Rails as', having seven valuable working veins of Bituminous Coal, varying in thickness from six to nine feet each, extending nearly two miles and half east and west, and dipping to the north: A pit has been sunk 150 yards, which has intersected several of the veins, leaving, according to sect:on, forty yards to reach the well-known Cribber Vein. A new engine of fifty-horse power is now erected at this pit for winding and pu rping. " Llanharry extends over about 200 acres, and has the same veins as Trecastie. _ " No doubt can arise as to the existence of the different veins of coal under each of the properties, as the pits, already worked in the crops to shallow eerth., give positive proof of their being thoroughly proved. The quality of the coal has likewise been tested, the same veins being extensively worked at Pyle. I know of no coal property in Wales that possesses so many advantages, and affords such an opportunity of realising profits." These reports have been fully confirmed by a gentleman well k.tqwn as a geologist, who has examined the property for the Com mittee of Management. FORM OF APPLICATION FOR SNARES, To the Committee of Management of the Glamorgan and Cardiff Coal and Coke Compan'. Gentlemen—l request that you will allot to me shares of 21. each, in the Glamorgan and Cardiff Coal and Coke COmpany, and I hereby undertake to accept the same, or any less num'er that may be allotted to me, and to pay the amount thereof when required.—l am, gentlemen, your obedient servant, Name In full .. •• .. •• • • ...... Profession or business. • Reference • • Dat,d the day of , 1853. Applications for Prospectuses and Shares to be made to the Com pany's Broker, Mr. John Smith, 3, Short•ar's•Court, Throgmorton str,et ; or to the Secretary, at the Office of the Company, 7, Token house-yard. XCISE-OFFICE, in - Old Broad-street, FOR ALA SALE.—To be SOLD, by TENDER, b. order of the Corn miss,oners of Inland Revenue, in several Lots, or, if an adequate price be offered, in One Lot, all those extensive, valuable, and highly important FREEHOLD PREMISES in Old Broad-street, in the city of London, known for many years as the EXCISE-OFFICE, and, recently, as the Inland Revenue-office; comprisin4 the elegant and substantial stone building fronting Old Broad-street, and the spacious offices and inclosed yard contiguous, in the rear, with a carriage-way entrance from Bishopsgate-street, all of which have been for the last eighty years vested in the Crowy, and used for the p.;rposes of the Excise Revenue. The vast importance of this property, in regard as well to its loca -Ity as its extent, is of the highest character. The immediate neigh bourhood of the Royal Exchange, the Bank of England, the Stock Exchange, the Auction M art, and the numerous other public and pri vate establishments for business, renders its value peculiar; and no opportunit , of acquiring a site in the city of London, in any degree approximating that now offered, will probably seam present Itself. • Printed particulars and conditions of sale, with a form of tender, may be obtained at the offices of the Secrttary, and the Solicitor f Inland Revenue, Somerset-house; and of William Herbert, Esq., the Board's Surveyor of Buildings, on the premises, in Old Broad-street. All tenders .to be delivered on of before the 2ftth April next. Inland Revenue, Somerset-house, 31st March, 1853. SOUND and WHITE TEETH are not only indispensably requisite to a pleasing exterior in both sexes, but they are peculiarly appreciated through life as a blessing highly conducive to the purposes of health and longevity. Among the vari ous preparations offered for the purpose, ROWLANDS' ODONTO, or Pearl Dentifrice, stands unrivalled in its capability of embellishing, purifying, and preserving the teeth to the latest period of life. Pre pared from Oriental herbs, with unusual care, transmitted to this country at great expense, this unique compound will ite found to eradicate all tartar and concretions, impart a pearl-like whiteness to the enamelled surface, remove spots of incipient decay, render the gums firm and red, fix the teeth firmly in their sockets, and, from its aromatic influence, impart sweetness and purity to the breath. It is important to observe, that when used early in life, it effectually pre vents all aches in the teeth and gums, effaces spots and discoloura tion, eradicates scurvy, and, in a word, soon realises the chief attri bute of health and beauty—a Fine Sat of Pearly Teeth. Price 2s. 9d. per box. _ CAUTION.—The words " Rowlands' Odonto " are on the Label, and "A. Rowland and Son, 20, Hatton-garden," engraved on the Govern ment Stamp affixed on each box: Sold by them and by Chemists and Perfumers. MEDICAL ADVICE ON THE SECRET INFIRMITIES OF YOUTH AND . DR. SAMUEL LA'MERT, 37, BEDFORD-SQUARE, LONDON, i:octor 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. inAY be consulted, personally, or by letter, on the various disorders of the nervous and generative system, resulting from juvenile irregu'arities and excesses, which have pro lured more misery in youth, 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 Debility, various forms of Insanity, Unhappy and Unfruitfhl 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 w:thout incur ring grievous penalties, and when wisdom and regret succeed the heyday of inconsiderate self-irdnigence, how these penalties may be mitigated, how the sting of their bitterness may be removed, and how the evil and its con-equences may be avoided, and above all, that there is scarcely any degree of physical 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, and s the only legally qualified Physic , an 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. department of practice, he has been amply re,* arded 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 and 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 consultation daily from Eleven till Two, and from six till Eight. All letters must contain the fee of It., and advice and medicines can be forwarded to any initials or address. It 13 desirahle 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 coloured 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 by post for forty-two stamps, to any address from the Author's resi dence, 37, BEDFORD-SQUARE, LONDON IMPORTANT MEDICAL AND SURGICAL WORKS, Alit puBbvilo., In shed, c b l y om l.l. price ss. by post free, s s . 6d.. rIN TRUE & FALSE r. a. 519 , Regent-street, London. u. , I, S SPERMATORRHCEA, V..) with the View to the Correction ehondr in relation to the Tre atment and Cure of Sufferersf wide-spread Errors from Debility of the :enera tive System, •ir Sexual Hypo Translated from the German of Dr. • PICICFORD "Dr. Pickford !it known to English readers by his :al contributions to German medical literature. T f i r i ruent practi 'Eno, he informs Us, that he has addressed himself to the is the first .al reader. We trust this may not be the last, ifn°4-Thed,s first any other equally flagrant evil which it may h - J i „ a ",!, 111 • ower to correct."—London Medical Gazette, May 30, 4851 "We oromised in a former number that we should recur' tt: i t - -"; ww:t, in order to exhibit its aim more clearly. The author las t i h e i ,,, with great severity the impostors who make a livelihood by preying '- on the credulity of the public. The tribe of 'Wet gymathisers,' and ' Medical Friends, are mercilessly exposed; and if this book lould find its way into the hands of those who stiffer fr •rn th com plaint of which it treats, we are satisfied that mmy hindreds would be saved much needless suffering of body and mind, and what is of less importance, though it is that which dr) quacks most prize— tit itch m0ney...... This volume is well qualified to put an end to the empirical system of treating Spermatorrhcea, and to place the treat -,‘,Tit upon a more rational and physiological basis. It is, therefore, iv_ely to do much good."—Medical Circular, June 16, 1852. No. H. svo.. n cloth, price 3s 6d., by post free, 45., TILE CURE OF STRICTURE OF TIM URETHRA, on Ices at once Simple, gate, and Efficient, in even its most Inveterate and apparently Intractable Forms. BY F. B. COURTENAY, Member of the Royal College of Surgeons of England. "In proot of his views he (Mr. Courtenay) has given the history of a great many cases su cc =s efully treated, as bad as any which Mr. Spiv a dduced, and on which he had operated. tch are cases ix., xi., Tali., and xvili. No. la. had resisted, for a vriod of twelve yeti's, the treatment by dilitation, and was finally re noved in as many weeks. But cases xviii. and xix. appear, both in duration, severity, and complication of symptoms, of a more ag. gravated charactpr than any detailed by Mr. Syme, and yet the I treatment adopted by Mr. Courtertay proved eminently auccesofttl." —Professor Lizard On the Treatment of StFicture. 7;r • ; /"Z_..- 7 iim--7- ---- d•,t' 1"-)! ' .„, • • `--g-r.-_.-4, / . , . . c_ ?- ~ .. 7( t -- y ; 7 - T T 7 fr ir 1 , !;_f r, ir -,- . ( 11 , 11111 1 11 0 ) ' (i,4lt?, Amo y. r 4 , ' ', . • 5 - TT - r -- - . z e tk '- ! •, r . .. - s t fr , / - , , . , ~._.....,:. --, o its own special oiroumeistkoes,-as do of prude . .. i, , . . - - ~... • 4, iakk ' ~ ~,, . 1 .60 ...,,e-, , s ~ (... . A te . ,; I • -.. ~ ,', ~,. , , xi 0( 0 ' . ' , . • —____ • • -...(1, , _ , L :1:. .- /It //111/:1 - e'i / , My lords, having now cOnsidered all the heacb3 in detail, , -,-;.1., "i .--: .. H!.: : _ -, t .,ii, _ ,ir ....),.-- me- , '... - :It. I _dog ..... .q, 4- ',,, 0 .0 . II W,4- 4 ",,,, ~,, ' ' _.--- klmb...— . l* 4:7 4' -. .V . ,,, . • of all Ve OthnlimliodiOWfitOcatreionlarns of t h h e er e el s nl i tha g t a t w h s ece hi nt e ire h I h Y av ap e prO be * *-14.. - i ..."'• 4 .4•=:-: :)' ' ' ~' . / -44.- '' -v--,.. , gar--- ~p; - ,fimb- , - v,,T, i tz, 10 IH/, .1- l ip ' • , ---- `- ' . 71 " .. 4r i i ii'''.- DIE I T ‘`) . 2 , 4 . . , "de - ,, „"c.- ' li it oIT • ' - introduced by the Commissioners of Customs, as well those which have been especially referred to in this minute, as those _- -- 1 1 Which have not been named, and which have been made either in pursuance of the recommendations of the committee, or in anticipation thereof. [PRICE SD. • But before closing this minute my lords have to express a wish as to the prepartion of bills to give effect to the modi fications about to be introduced into the administration of the Customs department. there may at one time have existed for the distinction in this respect between the two classes of -warehouses mentioned, it exists no longer ; but that .they should so far be placed upon an equality. My lords, however, are Of opinion that it will not be need ful to call upon the owners of existing warehouses- of " spe- . vial security" to give any bond to the Crown in respect to this liability in cases where such - bond has hot hitherto been re quired. • It is very desirable that, even if the - general work of coal- fication cannot be hastened, yet the enactments which are to introduce specific changes with a view to public advan• tage should at once be prepared and submitted to Parliament, 'after which ample time will have to be allowed, not only for their discussion, but for their circulation through the country for the information of the important classes directly affected by the operation of revenue laws, and with a view to afford ing the fullest oppertunity for the expression of their views. But my lords cannot conclude this minute without express ing ,their great satisfaction in observing the zeal and alacrity with which Commissioners have applied themselves to. -The warehouses, not of special security, which at present exist, may be divided into two classes ; first, the class with respect to which the owner gives security to the Crown, and in respeot to which, • therefore, the importers are not called upon to give bond for goods deposited therein ; and, second, a class with respect to which the owner gives` no bond, but in respect to which the importer is called upon to give bond in double the amount of the duties for each parcel of goods warehoused. My lords, adverting to the great trouble caused to merchants in respect to such multiplied bonds, are pleased to direct that these two classes of warehouses shall be placed upon a uniform footing ; that in all cases the owners shall give boUd, and that in all cases the merchant importer shall be relieV,ed in this respect. 10.. PASSENGERS' LUGGAGE. giving effect to the recommendations of the committee and to the great discrimination they have shown both iu the modifi cations they have adopted, and in regard to the recommenda tions they have made. My lords have perceived with lively satisfaction abundant indications of a sincere desire on the part of the Commissioners of Customs to reconcile their pri mary duty, as servants of the Crown and guardians of the public revenue, with the interests and wishes of the mer - cantile community ; and my lords will readily lend all the aid in their power towards giving increased effect to that desire, by promoting every well-ascertained improvement in the law and administration of this extensive and most impor tant department. My lords advert to the recommendations - of the committee upon this subject, and to the report of the Commissioners of Customs ; and they are of opinion that the plan of examining luggage on board; in all cases and without any limitation, would npt be convenient to the public, nor safe for the reve nue. My lords are, however, pleased to direct that, when ever practicable, the facility afforded to the Cunard packets on their arrival at Liverpool shall be afforded to all vessels similarly circumstanced. And with regard to the smaller steam-boats, and . to those arriving from the Continent in the Thames; passengers having only one package may, if they de sire it, and if it contains no article subject to duty, have it examined on board between Gravesend and London ; and also that any other passenger may, if he require it, have a carpet bag, part of his luggage, examined in the same way, provided also that it contains no dutiable article, and provided the captains and owners of such steam-boats will furnish the necessary accommodation for the same. My lords advert to - the increased accommodation which they have recently sanctioned, in relation to examination in Lon don of luggage arriving at Dover by the night man from Paris, and they aro pleased to direct that every care shall be taken to extend the convenience at present afforded at Dover, Folkestone, and other ports in connection with the continent. Transmit a copy of this minute to the Commissioners of Customs, and request that the alterations and modifications herein referred to shall be embodied, with all convenient speed, in the Consolidated Act, the framework of which has been already prepared, with a view to its introduction into Parliament as early as possible. JAMES WILSON. r, APril 14, 1853. DHE INCOME AND PROPERTY TAX. TO THE EDITOR OF THE SUN. SlR,—And so this is the reply to all your arguments en the income tax. Mr. Gladstone has determined to continue it, not for the year only, but for seven years. This is bold legislation, certainly. No one can &cause it of timidity ; but are we tamely to submit to such daring dictation ? Having submitted to it for ten long years— alias seventy years—for who, after having been deceived from year to year as to its repeal, can rely upon its being now repealed at the expiration of another seven years ? No one, certainly. But suppose we could rely upon its abolition at that period (which we cannot pos sibly clO), are we to submit in the intermediate time to a seven years' purgatory ? I trow not. Is there no remedy ? Yes. Let your London representatives com bine, and act as they did before on the subject of the house tax ; this will alter the resolution of the Chancellor of the Exchequer if nothing else will, for further argument is useless. If you, by good argu ment and good reasoning, could convince them of the justice of the repeal of Schedule D of the income tax, Mr. Gladstone would contrive to find some substitute. Mark if it is not the amount of the tax which makes it so hateful. Be that tax 7d. or ld. the principle is the same, which principle is the inquisitorial nature of the tax—its prying into the private circumstances of men and their fAmilies, compelling them to reveal those secrets which no other man, except a Government officer would dare to investigate. One of the original causes fir the im position of this tax was its apparent justice. I say apparent, for in reality it is most unfair and unequal. The officers levy it by guess—at haphazard—according to a man's appearance, his mode of living, &c. ; and the n ame o f Justice is thus desecrated by calling this a just tax. It is impossible that it can be a just tax, for no tax-gatherer can arrive at a commercial man's precise state of circumstances. But the real cause of the imposition of the income tax is, that the parties who invent and who continue to levy this tai have no knowledge or intimate acquaintance with that class of men who are to pay this tax. The membeirs of Parli amen t, as we ll as t h e Lords, know nothin of the private circumstances of mercantile men. They know a few of our great merchants, who have incomes as large as most noblemen—hence they form an opinion of the great wealth of the commercial body— never reaming of the thousands, tens of thousands, and perhaps millions, whose expenses have exceeded their income ; who, therefore, have no income, and yet will sooner' pay the income tax than reveal their losses to any ccimmissioner of income tax. This is cruel as well as unjfist, and yet it is true—and, perhaps, there are still some members of the House of Com mons who may ratify the truth of this assertion by reference to former days. And could legislators now know and believe this statement, they would not vote in favour of the continuance of the tax ; but they are all men of property, who, at ease, know nothing of com mercial vicissitude, and who, sitting comfortably by their firesides, hear the howling of the tempest on the outside of the house, but neither know nor care who may suffer from the storm. Something of this kind must have happened when the commercial men connected with America lost above five millions sterling in one year, not many years since, by the fall in produce. These are evils of which the law makers know nothing, and, of course, feel nothing ; hence their ready consent to such an im po,t on the commercial community. Schedule D, however, comprehends professions as well as trades, and the relief would be as great a-, to mercantile men. The repeal ; of this Schedule would involve a serious dimi nution in the amount of the tax, no doubt ; but wave the repeal of the soap duty and the difference would,be trifling. And if we must submit to the ex penditure of a penny per week to our washerwoman, we perhaps shall not be ruined by it. Really the con tinuance of the income tax for the purpose of saving one penny per week, more or less, in washing, does seem so ludicrous that one can scarcely believe Mr. Gladstone to be serious. The property tax is of course to be con tinued, No one objects to that ; and perhaps the mer cantile and manufacturing bodies contribute as much towarffs the payment of that tax as the landed aristo cracy, and you do not hear them make the least objec tion to the continuance of that portion of the income tax, so that it is not the evasion of all taxation which they seek. Much, however, will depend upon the view which' your omnipotent fellow-editor of the Times may take of this appeal to the London members. Should he coincide in your views, and give his irresistible aid, Mr. Gladstone will probably be compelled to remodel his Budget, and instead of there inserting all the details of schedule D, leave as a substitute a mighty chasm. ANGLICUS. It May not be amiss to suggest that, should schedule D be tepealed, the families who receive some relief by the ncin-payment of the tax would probably spend that saving in some taxable commodities, so that Government might lose very little by the repeal. TO THE EDITOR OP THE SUN. SIR Allow me to offer you a few remarks upon Mr. Glad4one's Budget. No doubt he has displayed, in many parts, grea t knowledge and ability. I shall confine my remarks viewedc h i efl to su p t e h r fi e c i i a n l c l y o m , m e a a y n a d p p p e r a o r p e b r a t y s e d t a x o — n a just tax i c e , that,bt i t when tested by its application has always appeared - to me thh very reverse, nor do I believe it possible by any ingennity to make it otherwise than unequal (therefore unjust) and inquisitorial. Tam old enough to remember the income tax when it was 10 per cent., and I fearlessly assert, that no tax was considered by the public, includ ing the most zealous Tories, so onerous and irritating. What surprises me is, that a man who can point out its inequalities, and the insuperable difficulties to its being otherwise, can, in the lame speech, hav e s p o k en o f it. i n such laudatory terms. I refer you to the part-where he eulogises Mr. Pitt, gives a quotation from a French author, and then proceeds to make the astounding and, I hesitate not to say, incorrect assertion, that if the in come tax had been submitted to sooner, there would have been no occasion for the existence of the National Debt, or he might mean its increase after 1793. He says that for six years previous to its imposition our expenses ex ceeded our income by 15,400,0001. Now, - Sir, I have no statistics by me, but I think my memory will not prove treacherous, when I aver that at the end of the war, when the income tax was 10 per cent., and that was taken on a National Debt of more than 800,000,0001. (instead of 300,000,000/. in 1793), besides the land and trade ' its total annual amount never exceeded 12,000000/ . But, Sir, I argue from the very facts Mr. Gladstone has stated, that it may have been owing to the imposition of that tax that our debt did increase to its present enormous amount, inasmuch as it encouraged us to spend ; for Mr. Gladstone says that afterwards, although our W TI: t might llalf. have It a therefore, apps our debt of that 13,000,0001. increase was derived from the irneevreenaus increased ii, increased ooo,oo l o 3 i , .000 11 , o e oo d /0. does e n r o a t nn tellumy, you u u h r o e w xpe m z si in comemonstrous by submitting sooner to the income tax. N o , de pend on it we should have spen t Sir, more. have not our expenses increased greatly since its • " . to l sa e y x t P l e nt e t t And for why ? We are still at peace. I re-imposition I not follow that because we have know it does should spend it, but I appeal to a good revenue we tify my belief that it does past experience to jus tify would be firm, enc ourage extravagance. If subject real, as well as a bandon the income tax, and and legacy d u t y , the personal, property to probate country might do well enough, and Ministers be obliged to reduce expenditure. After all, no doubt the war was the cause of our debt. The income tax assisted us i think both were evils thatl n h earry b ing it on. I mig it avebeen avoided, but the countr • ) was to blame for permitting, aye, en couraging it, and if what we call glory tickles our na tional vanity, we ought to pay for it, and not leave the burthen ou our posterity. No doubt, as a nation, we are rather pugnacious than pusillanimous, but it is well to remember that " They who in quarrels interpose, Must often wipe a bloody nose." Not that I admire courage less, but that I love justice more, than some may do. I remain, Sir, yours obediently, J. H. G. H Tunbridge, 21st April, 1853. A. deputation from the Rotherhithe Commissioners of Pavements, consisting of the Rev. Edward Rick, Mr. Hackwood, Mr. Ravenhill, and Mr. R. S. Hawks (clerk), had an interview with Sir William Moles worth yesterday, at the office of Works and Public Buildings in Whitehall-place. r .? - ----7 LONDON, FRIDAY. EVENING, APRIL 22, 1853. This day is published (Dedicate). to the Countess of Eglinton), L IT TLE NO By J. L. With five illustrations by W. CRAWFORD, Esq. Small 4to, bound in cloth, gilt edges, 6s. 6d. William Blackwood and Sons, Edinburgh and Loudon. R A. Just Published, price 3d , per post, sd. INDIA REFORM. No. I.—The Government of India since 1834. No. 2.—The Finances of dia. No. 3. Notes on India—By Dr. B 131ST, will be ready on Monday, the 25th in.tant. No. 4. The Native States of India, on Saturday, April3o London : Saunders and St mforil, 6, Charing-cross. Manchester : Simms and binham ; and all Booksellers and railway Stat one. Dedicated, by permission, to her MAjebty. On Saturday, tho 30th of April, 1853, will be published, price 6d.. o. I. of - _ . THE ENGLISH CYCLOPIEDIA. A New Dictionary of Universal Knowledge. Based on the " Penny Cycloptedia," but. careftilly corrected aid brought tip to the present state of knowledge in every department. Illustrated with many hundred Wood Engravings. Conducted by Mr. CHARLES KNIGHT. *.* Prospectuses may be had upon application to the Publishers, or to any Bookseller in town or country. London: Published by Bradbury and Evans, 1 1, Bonverie street. THE ERA of SATURDAY next, 23d April, wilirContain the whole Programme of the BUDGET, with Com ments thereon —Original Articles on Social Subjects, Literature, and theatricals —A Full and Original Account of York Spring and 3lalton Races—The Winner for Two Thousand Guineas Stakes by Touchstone" and "Stable Mouse"—Latest Betting—The Fight for the Championship and 5001., &c.—Aquatics, Pedestrianism, Cricket, Hunting, Shooting, Wrestling, and all sporting information—All the News of the Week in a carefidly condensed form The First Edition of THE ERA is published on Saturday morning at 5 A.M. Ihe Second E ition at 12 o'clock, and the Town Edition on Sunday at 5 A.m., containing the Latest Intelligence on all subjects. Era Office, 3, Catherine-street, Strand. Price Sixpence, Al RENT'S CASINO, ARGYLL ROOMS.- Lessee, CH ARLES E. LAURENT, Onslow-house, Fulham ',ad. Open Every Evening. The Orchestra will perform, during the week, " The Thistle," " Shamrock," " Rose," and "Amina" Waltze+ ' the "Napoleon" and "Le Romanesque" Galeps, "•Le Cirque' Quadrille ; " The Gold Hawk,' and " Juno," Polkas.— Admission, Is. Doors open at Half-past Eight; to commence at Nine o'clock, and terminate at Half-past Eleven. JOZEAUS COPAHINE-MEGE, or Saccharatta C kSPULES, approved by,the French College of Physicians, and successfully administered in the Paris and London Hospitals, and acknowledged by them to be the best remedy for the cure of Gonorrohcea, Gleet, and Leucorrhceal Discharges, on an average of six days (see " Lancet " of 6th Nov., 1852, an extract from which will be forwardel immediately on application).—Prepared and sold by G. Jozeau, sole French chemist, 49, Haymarket, London ; and Jozeau, Pharmacien, 161, Rue Montmartre, Pari ; and the principal chemists of France, England, and the Colonies. Price of bottle of 100 capsules, 4s. W.; 50 do., 2s. 9d., with direolions, and stamp with the %tine of Gabriel Jozeau printed thereon. D UBLIN GREAT INDUSTRIAL EXHIBITION. TOURS IN IRELAND IN 1853. • IRISH TOURIST TICKETS (availab'e for a month) wal be issued at the following stations, on and after 10th MAT let Class. 2d Class. London (Euston •• £6 10 0 1.,5 t 5 0 Edinburgh, Glasgow, Hull, Bristol, Carlisle, 5 5 0 Worcester, Cheltenham, Gloucester •• •• .... 5 15 0 4 15 0 Birmingham, Rugby, Leamington, Coventry, Lincoln . •• • • -. • • ••••• • •• •• 5 5 0 45 0 Wolverhampton, Huddersfield, Leeds, Shef field, Derby.... • •• •••• •• 5 0 0 4 5 0 Manchester, Warrington, Stoke, Macclesfield 4 4 0 3 10 0 Liverpool, Chester .... • • .... • 4 4 0 3 5 0 They enable the holders to proceed to Chester, Bangor, Dublin Cork, and the Lakes of Killarney. The holder of each Irish Tourist Ticket Is entitled to have issued to him, at the office, 52, Westland-row, Dublin, at very reduced rates, tickets for a tour in the county Wicklow, in Kenmore and Glengariff, up the river Shannon—fur the journey from Dublin to Belfast. for the excursion to the Giant's Causeway, and from Duhlin to Galway for the tour througk Connemara. Every purchaser of a ticket is presented, grati', with a copy sof the " Illustrated Irish Tourists' Hand-Book," compiled solely for these Tours. 'She fullest and meet accurate information afforded at the Chester an 1 Holyhead Company's Office, 52, Westland•row, Dublin. See also " Bradshaw's Guide," page 123. TREASURY MINUTE.--CUSTOMS MANAGEMENT. My lords have before' them the report of the select com mittee which sat in 1851 and 1852, !' to inquire into the con stitution and management of the Board of Customs, &c. ;" which report divides the subjects of the investigation into the following 14 heads 1. Constitution of the Board of Customs. 2. Appointment and promotion of officers. 3. Fines and satisfactions. 4. Ad valorem duties; • 5. Seizures and stoppages, and adjudication of them. 6. Law of costs and penalties. 7. The transit system. 8. Fines on shipping. 9. Bonding system. 10. Passengers' luggage. 11. Hours of attendance. 12. Simplification of .entries of free goods. 13. Codification. 14. Outports. My lords have also before them .a report made to their lordships by the Commissioners of Customs upon the report of the committee, which was referred to them for that pur pose. The Commissioners of Customs treat each of the 14 subjects in the same order as that observed iu the report of the committee ; and my lords proceed to consider them in the "same order : ' 1. CONSTITUTION OF THE BOARD OF CUSTOMS. As the immediate object which my lords have in view in the present minute is, to furnish such directions as shall en able the proper officers to draw a bill which shall consolidate into one act the existing acts relating to warehousing and to Customs duties, introducing such improvements ,as appear ' practicable ; my lords defer for a separate minute 'a considera tion of the constitution of the board, and confinetheir present observations thereon In this place to the single point, that should any vacancies occur in the board in the meantime, it is the opinion of my lords that such should not be filled up until the whole subject shall have received their lordships' consideration and decision. 2. APPOINTMENT AND PROMOTION OF OFFICERS. The officers here alluded to by the committee appear to be— Waterside Department : Weighers. Gaugers. Lockers. Landing-waiters and searchers. Water Guard Department : Boatmen. Tide-waiters. As to appointments and promotions of officers, my lords concur in the principle laid down by the commissioners, that a marked distinction of classes must be recognised and is essential to the efficiency of a department in which kinds of service essentially different are combined under one superin dence and control. Neither seniority nor respectability can constitute any title to promotion from a class requiring one of these kinds of service to a class requiring another, and the admission of any such title, which might readily grow up under the notion of indulgence and liberality, would be most detrimental to the public service. But my lords approve of carrying - universally into effect the principle of promotion according to real fitness and merit, irrespective not only of interest from without, but even of distinctions of class in the service itself. These distinctions raise a general presumption against promotion from the rank of weigher, through the rank of locker, to that of landing-waiter; but they do not consti tute, in the judgment of my lords, a sufficient objection to such promotion in individual cases where persons shall have undeniably and conspicuously shown their fitness in all essen- tial respects for Such promotion. According to the existing rules, the promotion of weighers is confined to the office of lockers, but they are not excluded from the office of gauger, if recommended by the Treasury, and tide-waiters are at present confined in their promotion to become tide-surveyors. They cannot become landing-waiters. This distinction has been instituted in consequence of the very different character of the duties which are performed by the two classes of officers, and of the qualifications required at the original appointment. My lords recognise, in the grounds as sou for retaining the general distinct ion which at p resent stated 13y the Commissioners of the Cu stoms, a sufficient rea exists ; but referring to the fact that a weigher must be advanced_ nine steps before he becomes a superintending locker of .the first class, and that a tide-waiter must be advanced through seven stages before he becomes a first-class tide-suryeyor, which must not only be a guarantee for con siderable personal merit, but also for a long experience, my lords are of opinion, that hereafter any officer who has filled the position of locker or of a first-class tide-surveyor for at least three years, and shall at the time be a superintending locker, shall be eligible to be recommended as fit for appoint ment as landing-waiter, and that every such superintending examined afopupnonttom le a ts 7 and , o be eh. reported that t fitness th e r et foao thereafter t locker or first-class tide surveyor shall, at any time after appoint three years' service in that capacity, be entitled to claim to be r lo d th r in d e g sir such officers to be landing-waiters. And, moreover, that the Commissioners of Customs shall have the privilege of recom mending officers of this class, of unusual merit, and who shall have distinguished themselves specially by their good con duct, in the proportion of one in every five vacancies which shall occur in the landing-waiters' department, and that the same shall be so appointed as a special reward for meritorious conduct. furnish the owner, when he is known, or his ag cut, with a written notice, specifying the grounds of detentio h." Second, the owner of goods seized has the of ?Um to have his case adjudicated upon by the commissioners z , on petition, or, in the event of that not being satisfactory, by an exami nation conducted on oath before one of the commissioners who will sit for that purpose, in pursuance of the following notification, issued on the 23d of August, 185 2:— " Aug :Ust, 23, 1852. " The Commissioners of her Majesty's Cusikm; hereby give notice, that they will be prepared, in any c ase of seizure in London, under the Customs law, upon appli ration bein g made to them in writing, and where the owner' the goods, 4e., may be desirous of such a course, to appoin t one of the mem bers of the board to take the evidence o:2 oath of the mer chants or other parties claiming the properl a on the one, side, and of the detaining officers on the other, supported by that of any witnesses that may be necessary for the proper inves tigation of the case, and to report the st tine for the board's decision, agreeably to the practice observed in cases of com plaints, by merchants and others, against. officers." But as it iff apparent to my lords that 'alio means of adjudi cation is applicable only to London, ray lords are pleased-to direct that, in the outports, persons whose goods are seized may require to have the case investigated"; on oath before the collector or other principal officer of tla. port in the same manner as before a commissioner. in Loud om. Thirdly, Greater facilities have been gr:3.. - nted for amending entries in certain cases, - Without the loss: of time caused by applying to the commissioners. And my lords are of opinion that, with these modifications, the prese zt practice, as des cribed by the commissioners, and the application of the same principles to the outports herein provkie d for' requires 'no further alteration. But my lords hope that the experiment made by the commissions, of. entrusting their officers with the power of permitting amendments and c Orrections of errors, .may prove by the result that that dismetion may safely be further extended. THE CITY AND THE WEST. THE City and the West-end are constantly con tending for the palm of superiority in matters of fashion. Each asserts its claim to public preference, and thus is a jeaious emulation maintained between these two great rivals. It is not the practice of L. lIYAM to make insidious allusions, either to Individuals or localities: but, nevertheless, the proprietor is bold in asserting, that "the City" is not the only "nucleus" of commercial enterprise and wealth, but the centre of a system of fashion, around which subordinate satellites revolve. _ _ In spite of the ,endeavours to establish a species of aristocracy in the West-end tailoring trade, it is an irrefragible fact, that "the etty" is distinguished in this branch of business and art beyond any and evt ry other locality. L lIYAM, situated, as he 14, in the very heart of the British capi tal, vindicates the - high character of his tailoring and clothing esta blishment, by a display of gentlemen's and youths' attire, compared with which all other samples must partially sink in public esti mation. Let the public see and judge for themselves. Let them exarine impavially the novelty, excellence, and durability of the new spring artic'es uf dress, in ma'erial and general manufacture. Li t them .iilculate the immense saving effected by the great economy of L. it YAM' ; charges, and they will be convinced of the fact, that the superior claim to public support is undoubtedly possessed by " the Mr," so far, at least, a the offers of L. lIYAM are concerned. OBSERVE !—L. lIYAM begs to state that he has no connexion with any similar establishment in London. 36, Grace,church-street, City (establishished upwards of 15 years), is the only place of bust ..ess carried on by L. lIYAM, where the public can be supplied with good, du:able, and fashionable Clothing, of sound w,rkmanship, at such econ , mical prices as must defy all competition. L. fiYANI. Tailor, Clothier, Hatter, Rosier, and General Outfitter, 36, Gracecherch-street, Ci y. GR AVESEND STAR PACKETS. N . other Packets The Packets call FROI call at the Gray: 1 at the Piers as TERR.tCE P .a, Greenhithe, and Purtleet Pl underlined (weather permltth 'IER, GRAVESEND. • Vlr Ec li DAYS. SUNDAYS. . • . 4) 2 4 44 m E 4 4. F 4 .; ::: . 5.2 . 4. 0 . 0 c., ferrace c, 5 g t ., A Tit ., e. , ; 3 1;, 1 411 r i 'W Pier ' i 6 . ri fi .. , i a N 8 44 it , , 4 ~.) 0 114 . ' —...... .... ........ ....- ••• .......m .......... -........ ......- —..... 1118% , ... 11% -- 11% 1 , c, —. .. 3,2 5 5 6}4 On Saturdays. 614 . Direct Trains from the Boats marked t _ °mutt every qu BRUNS' t Trains frt buses from railer of al 'WICK WI lowing Tr th Fen, n hot HAM rains re Boats marked t ichurch-street Station to all parts of London F, BLACKWALL, on the arrival of the fol. from the Fenehurch-street Station. WEEK DATE. SUNDAYS. eD rs 4 cl, ..., r i ,_ Al . ..., a, p ,_ r_ . 1.1 Al D. Time. , 15 :t o N ,T, if U Time. 0 ~... t s :,.. 2 1 ° P 4 4 tt s 4 8 8 0 0., g 0 A 1 " 1 a l Pi 7 - -- i 9 -- .... 11 - - 10 4 — ll _ 12 .... 2 1 ,4 - 2ti . 4IA _, 3 4 *54 *5 Passages at arkei • are direct. Fore Cabin. Saloon. ro or from Gravesend and Gondon.... • • .... 10d. .. Is. 2d. „ Gravesend and Blackwall or Woolwieh Bd. .. Os. 10d. Between Gravesend and Intermediate Piers.. 6d. .. Os. Bd. BOAT TICKETS.—TweIve Months, si. 0 ; Six Months, 3/. Os. ; Three Months, 2/. Os. ; to be had of the Collectors on board the Packets; or of Mr. Monk, Terrace Pier, Gravesend. • • Fast and Commodious Packets to Let for Excursions. nar Terms, apply to Mr. W. Morgan, Agent, Star Office, Fenchurch-street Ter. minus, Blackwell Railway. April 6, 1853. MERCANTILE MARINE FUND.-An account of the in come and expenditure under the Mercantile Marine Aot (1850), for -the year ending Dec. 31, 1852, has been printed. It appears that the income derived from fees, received at the several shipping offices, was :-Examina +ion of masters and mates, 4,2171. 12s. ; fees on engage ment of crews, 12,404/. 11s. 6d. ; fees on discharge of crews, 10,9691. 9s. 6d. ; fees on renewal of certificates, and copies of documents, 61/. 4s. 6d. • fines and forfeitures on board ship, 43 7 1 . 1 7s. sd. ; penalties inflicted under the Mercantile Marine Act, 1481. 11s. 7d. Total income, 28,2391. 6s. 6d. The expendi ture was :--1. Expenses of the naval department of the Board of Trade-viz., salaries of two commis sioners, at 6001. per annum each, 1,200/. ; salaries of the secretary, clerks, &c., 1,2221. Os. 9d. ; postage, travelling expenses, and office contingencies, 3721. 13s. 6d. ; expenses incurred at the seamen's register office, for clerks, &c., employed upon duties connected with the Mercantile Marine Act, 6041. 12s. 10d. 2. Expenses of the shipping offices and local marine boards at the ports-viz., salaries o Bo f the shipping masters, examiners, clerks, &c. , 7/. 14s. 9d., remuneration to the collectors of Custom s who act as 15, shipping masters at the minor ports, for services for the year 1851, paid to them through the Commissioners of Customs, 2,800/. ; rent of offices, postage, stationery, &c., 3,6931. Os. 9d. Total expenditure for 1852, 23,7001. 2s. Balance excess of expenditure, Dec. 31, 1851, 4941. Leaving a balance, Dec. 31, 1852, as excess of income over expenditure, of 4,0441. 12s. 11d. The Board of Trade naval department is, of course, all ex penditure and no income. The cost of the staff, &c., was 3;399/. 7s. ld. The largest income received is at Liverpool ; it is 7,4311., and the balance of income above expenditure was 2,5991. Next comes London, including Minories, Poplar, Well-street, Limehouse - income 6,6951. ; balance, 1,840/. only, owing to more expensive staff. - At Glasgow, the income was 1,056/. ; balance, 371. 7s. sd. Hull-income, 957/. ; balance 3481. Bris tol-income, 8351. ; expenditure, 5701. ; balance, 2651. 9s. 11d. The only ports at which there was an excess of expenditure above income are North Shields, Aber- Australia have been re • - from Perth, Western received to the 15th of January. The periodical meeting of the Western Austra ian Bank isaobmoeur little had just taken place, and a th e di v i dend declare d was a t the rate of 124 per cent. per annum. Th e h arves t i n th e interior was nearly concluded, a n d th e resu lt was con tuhl t e y p h re a v d til b been n se'xpdeerried ed ent vou in ra o b b le ta ; in b i u n t g difficulty of influenza. Coal shale had owing in been discovered in tte neighbourhood of the Preston river, and also a new pas , total district to the eastward, the capabilities of which • were regarded as important. • - 6. LAW OF COSTS AND PENALTIES: My lords are of opinion that in matte rs of costs arising out of legal proceedings, the principle applicable as between sub ject and subject should be in every, case, and as nearly as pos sible, applied between the Crown and tbe subject. Accord ing to the existing practice, the position of the subject to the Crown is more favourable than the common practice, and in others less so. My lords are pleased to direct that they shall in all cases be assimilated as nearly as possible. But my lords are of opinion that in assimilating the payment of costs in Customs cases, both with respect to seizures and in formations for penalties, the suggestions of the Commissioners of Customs in respect thereto, to the effect of requiring secu rity from the defendant for the costs, should they be awarded against him, ought not to be adopted, but that the Ciown must be satisfied with its remedy in such cases in common with the subject. In reference to the complaint of the com mittee, that in the event of the Crown failing in a suit the defendant " can only bring an action against the seizing of ficer, who is alone responsible, and may not be worth pro ceeding against," my lords refer to the 126th section of the Bth and 9th Viet., cap. 87, which provides that no suit shall be commenced for the recovery of penalty or forfeiture, ex cept in the name of the Attorney-General, or in the name of some officer of the Customs or Excise, under the directions of the commissioners. My lords, therefore, can only regard the officers as agents of the commissioners, who ought, therefore, in every respect, to be placed in the relation to the defendant as if they were nominally the plaintiffs. My lords understand that in practice this is so at present, but if any alteration in the law is needful to give it legal effect, it ought to be made. And my lords are further of opinion, that any merchant or other person feeling himself aggrieved, shall have the right to bring an action against any such officer seizing or detain ing his goods in the county courts, when the amount of da mages claimed would bring the case within the jurisdiction of such court, in place of being obliged to resort to the higher and more expensive tribunals. But my lords are of opinion that, for the reasons given by the Commissioners of Customs in favour of the provisions contained in the 114th and 115th sections of the Customs Smuggling Act, they ought to be retained; •and that the law in that respect ought not to be altered except as to the re quirement of security for costs. My lords are further of opinion, in relation to the complaint that the period within which actions may be brought against officers for wrongfully seizing goods, dro., may, without in jury to the Crown, and with greater fairness to the subject, be extended to one month after the 'close of the trial against the subject, whenever that shall happen, in place of its being limited, as at present, to six months after the cause of action arises. With regard to the law of " prescription" in bring ing actions, it appears to my lords that at present the Crown is bound in " civil" actions to the common rule; and with regard to actions for offences against the Customs laws, the right of the Crown to bring actions is limited to three years " in cases brought in any of the superior courts, and to six • months for those brought before magistrates. My lords are of opinion that this arrangement, on the whole so favourable to the subject, should not be altered. My lords feel that it would be of great advantage to bring a system into operation which should combine publicity and impartiality with cheapness and dispatch in the settlement of revenue cases; that it would promote the interests of com merce, would tend to relieve the board from embarrassments, would give satisfaction to the, public, and would improve the tone of, the intercourse between the mercantile community' and the revenue department. In cases, therefore, of the seizure of goods with regard to which the duties and penalties due to the Crown shall not exceed 1001., my lords are of opinion that the Crown should be bound to resort to the county courts, 'or to any other local courts, or to the magistrates, as my lords may hereafter direct; but that in any cases, with regard to which some great and unusual principle is involved, it shall be lawful for the Lords of the Treasury, on its being certified to them by the Commissioners of Customs that it would be desirable that such cases should be tried in a superior court, to order that such cases shall be so heard in one of the superior courts. My lords are also of opinion that in all cases Via defendant shall have the option of having his case tried in a superior court before a jury. My lords are further of opinion that, in cases where the duties and penalties due to the Crown shall exceed 1001., with regard to which the defendant expresses a desire to resort to the cheaper and quicker tribunal, it shall be lawful for the Treasury to authorise such a course, upon receiving from the Commissioners of Customs an application certifying that from the character of the case it would be proper to do so. 7. THE TRANSIT SYSTEM. It appeals to my lords, that under this head most of the re commendations of the committee with regard to the facilities which it is desirable to grant in relation of goods passing in transit through this country, and for the removal of such goods from the place of importation to that of exportation, when different, had been adopted, even before the date of their report, by direction of my lords, so far as regards to London, Liverpool, Hull, Goole, Grimsby, and Southampton. My lords, therefore, content themselves by observing on this head that they will be prepared to extend like facilities to such other ports as, from time to time, from a change of cir cumstances shall appear practicable with reference to a safe and convenient means of transit, and to authorise the trans mission of such goods under a general bond to be given by the railway company, thus dispensing with the special bond from the owners of such goods, as at present by law. My lords, however, would not wish to be understood that they now come to any decision in respect of the plan which, as the commissioners observe, has been proposed for the re moval .of goods landed at Southampton without examination, to be bonded in London. My lords are of opiuion that the advantage to be thus obtained by the importer would not be commensurate with the risk and the cost which the public revenue would incur in this and analagous cases. And if this system be objectionable by railway communication, my lords are of opinion that it would be doubly so by coasting Vessels ; and that the same objection would apply even in regard to moving goods in transit by coasting vessels unexamined, as is permitted to be done by railway, owing to the greater faci lity which such a means of conveyance necessarily furnishes. With regard to the introduction of arms in transit, my lords are of opinion that the prohibition might be dispensed with, but that in every case a Treasury order shall be necessary, made upon an application which shall state the country from whence the importation is to take place, the quan tity to be imported, and the country to which they are to be shipped. With regard to the limitation of the size of the packages in which some goods can be imported or exported, and espe cially spirits and tobacco, my lords are opinion that the relaxation of the law which my lords have made from time to time in favour of the transit trade have already accomplished all the purposes which the committee contemplated as well as with regard to the facility of forwarding samples of tobacco. My lords will, however, generally observe under this head, that in the present state of the commerce of the world, and especially in reference , to our great maritime interests, it is one of the first duties of the Government to afford every faci lity for the extension of our transit trade ; and they aro pleased to direct that that the attention of the Commissioners of Customs shall be given to this subject, in order from time to time to reeommend such modifications as shall appear de sirable. My lords' attention has been drawn by the Commissioners of Customs to the present practice of giving bonds in each case, in which goods are removed from one warehouse to an other, and to the great trouble .which such practice entails upon the merchant ; and my lords are pleased to direct, in accordance with such recommendation, that in cases where merchants prefer it, they shall be at liberty to give one single general bond to cover their transactions. 8. PINES ON. SHIPPING. My lords are of opinion that the views of the committee aro now sufficiently provided for by the law and by the practice of its administration as they exist. 9. BONDING OR WAREHOUSING SYSTEM. My lords refer to the Complaints made before the committee, that the original importer of goods is liable by law for all duties thereon however long they remain in bond, and al though he may have parted with them for many years, and of the consequent hardship to which he is exposed in being called upon to pay such duties in the event of the reputed owner at the moment not doing so : and the goods have either wasted or deteriorated so much in the meantime, as not to be worth the duty to which they were liable. And they suggest that the warehouse-keeper, and not the impor ter, should be liable therefore. And also to a complaint (especially from Liverpool), that the warehouses known by the name of those of "" special security," as 'distinguished from those of " ordinary security," have au undue advantage in the fact of non liability for duty on deficiencies, except when fraud is expected. My lords agree that the law, as it stands, is very unsatis factory in these reports ; and they are of opin;ou that the fol lowing changes may be adopted with great advantage of all parties : That the original importer shall be held, as at present, liable for the duty on the goods from the time they are imported ; but that ou parting with the goods, he shall be at liberty to cause a re-entry of the same to be made in the name of the new proprietor, who shall thereafter be held responsible— the liability of the original proprietor ceasing from that time, except as to any deficiency which shall then be proved to exist ; the duty upon which shall be paid at the time of such re-entry being made. And that in all cases it shall be the duty of the Customs to cause stock to be taken of all goods which shall have remained in bond five years, and to assess and require payment of the duty on the deficiency, if more than allowed by law, which shall then exist, and cause the balance of stock to be cleared or re-warehoused as on first importation. But my lords are also of opinion that in all cases, both in warehouses of " special" and of " ordinary" security, the warehouse-keeper ought, in accordance with the recommenda tion of the committee, to be held liable to the CroWn for the duties upon deficiencies exceeding the quantities allowed .by law. My lords are clearly - of ophaioik that whatever reason . . 3. FINES AND SATISFACTIONS. In considering this subject, my lords cannot but bear in mind that the penalties imposed for defrauding the revenue, and the securities which are taken with a view to prevent evasion of the payment of the full duties established by law, are as needful for the interests of the honest and upright dealer as they are for preserving the rights of the Crown ; and my lords recognise it as otie of their duties, to take every care to protect the fair dealer against being placed in a dis advantageous position in relation to his competitors in trade on account of the duties which he has paid ; and this applies equally, though in different degrees, to cases where goods are undervalued for ad valorem duties, and to cases of direct smuggling. But . while my lords feel it incumbent upon them to adhere to those objects most rigidly, they are desirous that the ordinary course of trade shall be interfered with as little as possible. These " fines," by which term they are desirous all pecu niary mulcts imposed by the board shall in future be distin guished (the term " satisfaction" being no longer applicable to the existing state of things), aro connected with seizures of goods, which may be classed under two heads : 1. Nominal detentions of goods for inaccurate description, wrong deno mination, or non-compliance with the law from inadvertence or negligence. 2. Detentions for undervaluation, and seizures in case of attempted smuggling, and other cases of clear and decided fraud. It is especially in reference to the latter class which consists of attempted evasion of duties, that both the Crown and the fair trader are interested in a rigorous and vigilant execution of the law. With regard to the former class, though it is necessary for the accurate performance of business, and though laxity in enforcing the regulations would lead to facilities for fraud, yet my• lords are of opinion that they may safely rely upon the general character of the officers for a strict performance of their duty without any other en couragement or inducement. With regard to the first description of cases in the second class, viz., under-valuations for ad valorem duties, which it appears is the most fruitful source of contention and incon venience, my lords cannot regard the present state of the law as at all satisfactory. The difficulty of determining the pre cise value of the goods, the frequent attempts to enter goods below their value—sometimes by the owners to defraud the revenue, and sometimes by, agents to defraud their p r incipals —and the numerous cases in which wrong values are given (which are afterwards permitted to be amended, where no fraud was intended), all lead to great inconvenience and fre quent detention of, goods. And the regulation by which the Commissioners of Customs are permitted to take the goods on the Crown's account, by paying the owner the price at which they are valued, with 10 per cent. thereon, and which en titles the seizing officer to a moiety of the net profit derived from sale by the Customs authorities, is stated to have pro duced a suspicion of undue strictness in this class of case , . My lords would observe that if, as they hope m ay soon be the case, the application of the principl e of ad. va l orem duties may be materially narrowed, the inconvenience arising out of this class of cases will be greatly mitigated ; and, in t hat event, my lords are of opinion that they may he safely dealt with in the same manner as the first-named class ; and that the officers seizing or detaining goods shall, in future, have no personal or direct interest in the fines imposed in such cases, or in the profits derived from the sale of ad valorem goods ; but that all such fines and such profits shall be paid into a separate fund, and dealt with in the same way as the fines are in the Inland Raenue department, viz., distributed amongst the officers periodically. My lords are f opinion, in relation to this class of cases, that the mode proposed, accom companied by a careful discrimination of merit in the promo tions in the service, will form a much' sounder stimulus to exertion than that which at present exists, and that it will be free -from the suspicion 'at present often entertained, that officers are actuated rather' by speculative considerations as to advantages which may accrue to themselves than by the interests of the Crown ; and that, consequently, much unne cessary trouble is given to merchants. But with regard to the second description of cases in class 2—seizures made on the coast or elsewhere from smugglers— my lords aro of opinion that no change whatever should be made in the present system, but that the danger to which officers are exposed entitles them to all the advantage th e y now have in the case of seizure ; not only as an inducement to vigilance, but as a reward whon it is successful. 4. AD VALOREM- .DUTIES. At a time when it was the policy. of this country t o l evy considerable duties on articles of import generally, the mode of charging by value was necessary as a mitigation of that system, which would otherwise have operated with intolerable severity upon articles of inferior quality in their class. But am mg the many benefits attendant upon recent legislation, not the least considerable is that, except upon a few articles, our rates of duty are now low,- and that in consequence there is no fear of an undue pressure upon the lower qualities of articles from their being charged in the form of specific rates. My lords are, therefore, of opinion that the recommendation of the Parliamentary committee in relation to this subject should be carried into effect as far as it is possible, and that articles now introduced as " uuenurnerated," and which ne cessarily must always be charged on the ad valorem principle, should be revised and considered, with a view, as far as it is Practicable, to bring them under specific rates, or place them in the free list. With regard to whatever ad valorem duties may necessarily be left, my lords are of opinion tha t the present mode of deal ing with goods which are seized and detained for under valuation should be treated .ex!ctly a s they now are; except only as described under the head of " Fines and satiactions," my lords are pleased to direct that the seizing officer shall have no personal or direct interest in the sale, but fines that the profit, if any, shall be paid i nto the general fund of , 5. SEIZURES AND STOPPAGES AND ADJUDICATIONS OF THEM. Under this head of the committee's report, my lords ob serve that the following modifications have been already in troduced by the Commissioners of Customs in conformity therewith ; first, it has been made incumbent upon every offi cer seizing or stopping a vessel, boat, or goods, to furnish the owner or agent with a written notice, specifying the grounds thereof, in accordance with the following circular : Notice.—" The Commissioners of her Majesty:s Customs hereby give notice, that directions have been issued to the o ffi c ers of the C us toms in the . U n ited Kingdom, that whenever they may sieze or stop a vessel, boat, or goods, they are to 11. HOURS OF ATTENDANCE. Upon taking a careful review of this subject, my lords are of opinion that the existing plans, as described in the report of the commissioners, should not be disturbed, except, as has long been the practice, toltodify the hours of attendance for different ports and for different portions of the service, as a change of circumstances may from time to time render desir able, and to make provision for special cases. My lords could not 'expect to establish any general increase in the hours of attendance, without adding to the present emoluments of the different officers so affected ; and they do not think that the advantage gained by the public would be commensurate with the great additional cost to the nation. Again, in considering this case, my lords cannot leave out of view the important facts : lst. that from the situation of the docks and custom-houses in London and Liverpool, the majority of those employed in them must live at a considera ble distance from the spot, and therefore that the hours occu pied from the time they leave home till the hour they reach it, add considerably to the nominal hours of engagement ; and, 2dly, that there is a great tendency at this time to a general reduction in the hours of business, and that recently it has been adopted by London banks to the extent of one hour. If, however, it shall appear that particular services in the Cus toms out-door department in London and Liverpool, which, from the locality in which they are to be performed, offer greater facilities for officers living close to their work, or any other special ,circumstances which render longer hours need ful, my lords reserve to themselves the right to sanction such extension of hours, with or without an increase of pay, as the case • _ may require. - - But adverting to the great pains which has been taken from time to time to adapt the regulations with respect to the hours of business to the special character of the business and the circumstances of the different ports, as well as to meet the convenience of merchants in all the ports under special cases, my lords are pleased to direct that every care shall be taken in this way to study - the convenience and. comply with the fair wishes of merchants, as altered circumstances from time to time may render necessary; and, above all, to extend ad ditional facility in cases where private persons are ready to defray the cost thereof. 12. SIMPLIFICATION OF ENTRIES OF FREE GOODS. My lords attach great importance to the subject of the twelfth head of recommendations, namely, the Simplification of the Entry of Free Goods. They wish to make known in the most distinct manner their judgment, that the proper and primary business of a revenue department, with respect to this class of goods, is the business of search only, but for which object my lords are clearly of opinion that a previous entry is absolutely necessary. At the same time they are of opinion that this business should be conducted with care, and even with strictness ; and they think the circumstance that a commodity is free from duty is by no means to be regarded as in itself any reason for relaxing the examinations necessary, in order to ascertain that it really is what it purports to be: If in any case relaxations, founded on this principle, have been allowed to creep in, they ought to be subjected anew to careful consideration. But when the operation of search has been thus efficiently conducted, then, as my lords conceive, the less the concern of the department with these goods the better. All that re mains is to obtain a statistical record adequate for public pur pose. • - My lords aro of opinion, from a perusal of the board's ob servations on this subject, that the present state of the law and practice, taken together, is not satisfactory; but they arc of opinion that the changes proposed by the committee would not afford the contemplated relief to the merchant, while they would iu some cases be impracticable so far as the re venue is concerned, and in all cases of very doubtful effect. Nor do my lords believe that the mode suggested, of collect ing information for statistical purposes, would be so certain or accurate in its operation as the one at present in use, while the additional labour that it would impose upon mer chants and brokers would be considerable. They aro therefore pleased to direct that the continued attention of the commis sioners should be given to this subject. My lords have already g i ven or d ers f or a clause beingin serted in the next Customs bill, dispensing in future with the use of manifests. My lords are also pleased to direct that the additional facility recommended by the commissioners for the entry of free goods inwards, viz., by the establishment of a small and separate branch for the receipt and examina tions of free goods entries only, in place of their passing with all other entries, through the Long Room, shall be immedi ately put in practice. By this means free goods entries, with regard to which, as a rule, time is of much more impor tance than in respect to goods which are to be bonded, will be dispatched immediately to the various stations. But so far as regards the actual examination of such goods, my lords request that, in place of relaxing the mode of examination, the Commissioners of Customs will consider what means they can recommend with a view the more effectually to prevent the importation of free goods, and especially of such as are very bulky being made a,vehiele of smuggling, as in the cas e reported with regard to oil by the Baron 08y. To this point my lords direct the special attention of the commissioners. With respect to goods outwards, my lords entirely concur with the views of the Commissioners of Customs, that for the reasons given the recommendation of the committee cannot be adopted: " But my lords. are pleased to dispense with the use of " cockets," except When the shipper applies for them, as my lords are advised that in some foreign, markets they, are of great utility, being considered in the light of certificates of origin. 13. CODIFICATION. My lords advert to the fact, that prior to 1825 the statutes relating to the Customs amounted to no fewer than fifteen hundred ; that they were then consolidated into nine acts, viz. :—Management, Regulation, Smuggling, Navigation, Re gistry, British Possessions, Isle of Man : all the former aots being then repealed ; that these several acts were again consolidated in 1836 ; and that again in 1845 the late solicitor to the Customs framed another consolidation, including the new laws and regulations which had been adopted in the meantime. Since that time many amendments, both in law and in practice, have been made, which would of themselves form a sufficient reason for a'new consolidation of the present laws and practices as they exist ; but referring to the numerous important changes embraced in this present minute, which my lords are pleased to direct to be carried into effect, my lords desire that a new consolidation of the whole Customs laws shall be made, in accordance with this minute, and to combine all the new provisions of the laws passed since the last revision, and such parts of the new prac tices as, sanctioned from time to time by their lordships in structions, it is desirable to include in such act, and that the same shall be completed with all possible speed; and that a consolidation of all Government orders, which it is thought better not to include in such consolidated act, shall be made forthwith and published; and that all new orders and regula tions as shall in future be adopted shall be continued to be published from month to month, in accordance with the prac tice which has hitherto peen pursued, in order that merchants may have at all times an easy mode of ascertaining the board's orders and the changes in respect thereto. 14. OUTPORTS. My lords aro deeply impressed with the great change which has taken place of late years in the relative importance of London and some of the other ports in the kingdom, especially Liverpool, where the magnitude of the business is now such as to entitle it to the greatest consideration, and more espe cially as, from its situation, .it is obvious that its importance must more and more increase from year to year ; and my lords therefore entirely concur in the scope of the recom mendations of the committee in this respect.' They are, more over, gratified to find that the Commissioners of Customs, par ticipating in these views, have already taken some important steps in order to carry into effect the recommendations of the committee so far. But my lords view this matter as so closely connected with the consideration which they propose to enter upon separately in relation to the general constitu tion of the Board of Customs, that they must defer their de cision thereon till then. In the meantime, my lords must express their approval of the steps taken, in pursuance of this recommendation of the committee, by the Commissioners of Customs. My lords are, however, of opinion that, at least so far as regards the port of Liverpool , an im mediate arrangement ma y be made, by which, as reco mmende d b y the committee, cases not involving more than 1001. of revenue shall be decided on the spot, but subject to the q ualification that in all cases, w h a tever the amount may b e, where the cir cumstances are of a n unusual or difficult c haracter, referen ce shall be made to London, and subject to such other general qualifications,• structions, and directions as shall from time to timebe issu e d by my lords or the Commissioners of Customs ; and my lords are in cases which they week to t direct that the authorities at Liverpool shall, from week to week, make a full report of all possible. shall have so decided, with a view to maintain in every place Mythe creditlords enable them .e ttoheomthetio. ports, as to principlet a i s ii g n i i nt ha au t u h i i f s oi e r4t e y rim e e f n p t ra ma cti y ce this g h th e e ad it is suggested that the B i u n t , o s p o r ifeatr as sf under r din x nded at the discretion of the ul or ci ds h< a ) r e e of te opinion that ' upon post entries sho l landing office r m y , aincYcount should. be discountenancedthis is a system wh vir ich ith on .classifying as much regard eve to the subject of as possible. lords are of • opinion that ports, my ing state of the commercethe altered and constantly alter recriii.; b—..tions in respect te' of the' country renders the and that in some respects- is subject no longer applicable, they My lords ar e pl ease d , therefore, operate very prejudicially. each shall in future b e of officers and their xal • ports shall be to direct that the present mode of classifyin g p be entirely abolished, and that .treated, in re s p ec t t o its es t a bli s h men t aneh ; in. a way having ere only ~“. . reference P A . " -- ThIPORTANT ANNOUNCEMENT.- ; I 'que r -°° erninent having announced by the Chancellor of the Ea- Per /%4heir intention to reduce. the duty upon TEA from 2s. 2%d. 1)44 descends Is. 10d., with a further progres•ive yea , ly reduction Idol to ONE SHILLING ONLY. we have much pleasure to I , ,11r friends and the public, that the ad'antages arising from a robes edreductioas will, iMmediately they come into of our bgleven to our Customers, and the prices of the whole of our IB Nilo4,Fizialed accordingly. 4techriftajarnament enttirm the proposition of the Minister (which Oa t c anticinaiaAN 4st the new duties will probably be received cira ' h° Use On Tuesday next, the 26th April. SIDNEY, WELLS, & CO. 1 , 10 „ • gate..buL . Tea Merchants and Dealers. ql3 •ts O f , vert u ' The , fol• ricot• o,l ° )p an. 7'2 3S i ;