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

He would now avail himself of the luxury which the hon. member for Surrey had said any one might enjoy, namely, that of picking a solitary hole in the budget. He objected to the increase of the spirit duties. (Hear, hear.) These duties had been called a tax on drunkards ; but without stopping to inquire whether a dissipated man had ever been reformed, or a sober man ever kept from dissolute habits by a tax, he would remind the right hon. gentle man that by his own doctrine the increased duty might injure the revenue. They ought never to forget the aphorism of Canning, that in financial arithmetic two and two did not make four, brit one. (Laughter.) However, he (Mr. Urquhart) should heartily support the budget. Lord JOCELYN observed that the right hon. gentleman the President of the Board of Control (Sir C. Wood) had divided the opponents of the budget into two classes—the landed interest, and the people of Ireland. There was, however, a third class—namely, those who dissented from details of the measure, and who, especially, thought that the imposition of the income tax for seven years, without revision or reform, would be impolitic and injurious to the character and commerce of the country. (Hear, hear.) The abolition of the soap duties, the reduction of the tea duties, and the alteration in the assessed taxes would, he had no doubt, be most grateful to the middle classes ; but the re imposition of the income tax would be regarded with very different feelings. The right hon. gentleman had declined to meddle with that impost on the ground that it was inca pable of amendment; but how was perfection to be at tained if they never attempted to improve. (Hear, hear.) He contended that, without some remedy or alteration, the tax ought not to have been extended to other classes. Sir R. Peel, in the zenith of his power, had never proposed this tax for longer than three years; and there was no rea son why this should be done now. (Hear.) It was a tax which ought frequently to be brought under the conside ration of Parliament. As to Ireland, he contended that no sufficient equivalent was given ; it would be an additional taxation of about 400 , 000 /. (Hear, hear.) While he was an advocate for Ireland bearing its fair share of the national burdens, he contended that it would be unjust to make her pay the income tax. He was unconnected with any party in that house, since he had lost his friends (the Peelites) who used to sit on his side of the house—(loud cheers from the Opposition)—but he endeavoured to take a fair view of every question as it came before the house. It was proposed to raise the spirit duties in Ireland. The late Sir R. Peel had failed in a similar attempt ; and the only re- ' ault would be to demoralise the people, and to throw addi tional duties on the constabulary. (Hear.) He was favoura ble to the taxes on succession being extended to real property, but if this were done they must be prepared to deal with the burden of land.. (Hear.) What paid the poor rate, the highway rate, and the co un t y ra t e ? These rates amounted to at least 15 per cent. on the annual value of the land, so that a man investing 100,0001. in land, and another investing 100,0001. in the funds, were very diffe rently taxed. (Hear.) Before extending the succession tax to real property, they must deal with the transfer of pro perty and the system of entail. Hear.) The effect of the income tax on the yeoman class, once considered the most loyal subjects—(hear hear)—would be utterly to destroy that class. It h a d been complained that the tax was in quisitorial ; it would now be rendered ten times more so. He was sorry to oppose his respected friend the Chancellor of the Exchequer, but he felt that , this tax would be neither just nor equitable. (Hear, hear.) Mr. CARD WELL believed that in the year 1842, when his right hon. friend Sir R. Peel had proposed the income tax upon its present basis, he had the advantage of the support of his noble friend who had just sat down. (Hear.) When he (Mr. Cardwell had the honour of holding a sub ordinate position in the Treasury, under Sir It. Peel, he had an opportunity of ascertaining that his right hon. friend had weighed most carefully the possibility of extending to the professional classes those alterations in the income tax for which his noble friend had just been contending. When the hon. member for Sheffield had brought forward that subject before the House of Commons his noble friend had voted against the hon. member for Sheffield, and in favour of the income tax. (Hear. hear.) Well, his noble friend had done something for the Government that night, for although it appeared that they could not have the advan. tage of his vote, yet there were many portions of his speech which were very much in their favour. His noble friend had objected to the continuance of the income tax for seven ears, but so great was the confidence he had in many of the propositions of the Government, that he believed the remis sions of indirect taxation now proposed by his right hon. friend the Chancellor of the Exchequer would be so rapidly productive of advantage to the country as to enable the Government to do away with the income tax altogether before even seven years had expired. The argument of his (Mr. Cardwell's) noble friend amounted to the admission that the budget was so excellent a financial scheme that he would not repeat the vote which he had given upon a for mer occasion. Now, the Chancellor, having taken a pru dential review of the position of the country, asked them to continue the income tax for a period of seven years; but if at an earlier period his right hon. friend should find him self justified, in consequence of the improved condition of the country, in remitting that tax, his noble friend would be at liberty to make a motion to the effect that the tax should be abolished, and he (Mr. Cardwell) had no doubt that under such circumstances the House of Commons would be found ready to accede to his wishes upon the subject. But his noble friend had alluded to the case of the poor artisan, and had stated that the Chancellor of the Exchequer had proposed to subject him for the first time to the operation of the income tax. The noble lord had voted in December last for reducing the income tax to 1001., but if he would just refer to the case of the artisan he would find that the 51. or 61. a week which he earned amounted in the year to more than that sum. He (Mr. Cardwell) thought, therefore, that he was justified in say ing that the Government had some claim to the speech of his noble friend, although they were to be deprived of his vote. But the noble lord. had exclaimed against the exten sion of the income tax to Ireland. He had, however, stated that that country ought to bear its proportion of the na tional burdens, although he objected to have that principle carried into effect in the present instance. Now he (Mr. Cardwell) wished to offer a few observations to the house upon that particular subject. If there were any feeling which it was desirable that members of that house should foster more than others, it was the sincere desire that in matters of taxation, as well as in all other respects, all parts of the United Kingdom should be looked upon as forming one great whole. (Hear, hear.) He believed that hon. members, in occupying themselves in the discussion of the various details of the budget, and in considering the comparative advantages which it was likely to confer upon particular portions of the empire, were corres ponding but in a very slight degree with the feelings with which the public had hailed the announcement of the budget. Public opinion had not dwelt solely upon the comparative advantages which Scotland or Ireland was to derive from the financial scheme of his right hon. friend the Chancellor of the Exchequer, but had viewed it as a comprehensive whole, the result of whose operation would be to confer inestimable advantages upon the empire at large. He deeply regretted to find that the sanction of a name for which he had the highest respect had been given to those invidious comparisons between different portions of the country. He could not help recollecting when he heard his right hon. friend the member for Portsmouth draw a comparison between Great Britain and Ireland, that the last time Parliament had made a great remission of taxation, in the case of the window tax, it had not been argued that the United Kingdom should not benefit by that exemption from the taxes upon light. He did not understand the arithmetic which laid down that because Great Britain bore for 10 years the income tax to which Ireland had not during that period been subjected, that freedom from taxation afforded any good reason for con tinuing the exemption. The question in reference to the income tax which they ought to consider was, whether past experience of that tax had been so satisfactory as to en courage them to take another step in that direction. Now, the income tax had been imposed upon this country at a period when, by successive deficits for several years, we had incurred a debt of ten millions sterling. It had been imposed when other expedients had failed to recruit the national exchequer. What was the first effect of that ex periment in taxation? Two millions of taxes had been re plated in three years, and what was the position of the country ? The Customs and Excise had produced as large an amount after that remission as before. Nor was that all. Sir Robert Peel having asked the House of Commons to impose the income tax for three years, had led them to suppose that at the end of that period it would be optional with them to decide in favour of its remission or continuance. Had the pledge given by Sir R. Peel been fulfilled ? At the period to which he (Mr. Cardwell) refer red there was a balance of 6,250,0001. in the Exchequer ; the sum levied under the income tax having amounted to 5,100,0001., while the net surplus was 1,250,0001. Th e House of ommons was then in a position to remit the in come tax, there having been a surplus in the national Ex. chequer ; but so well satisfied had Parliament been with the experiment which had been made, that they voted for a renewal of the income tax, and upon a larger scale than it had at first been based. Now what was the position of the country in the year 1847 ? Seven millions and a half had been taken off the Custom and Excise duties in the years immediately preceding, and in 1847 they again reco vered themselves. What was the position in which the ern:dry was placed at the present moment ? Since 1847 more than 3,000,0001. of taxes had been abolished—nearly one-third of the duties derived from the Customs and Ex, else had been remitted, and once more those sources of the public revenue had regained their former buoyant state. That was the past history of that tax, which Great Britain had been bearing, and from which Ireland had been ex empted. But had Ireland received no share of its benefits? Prohibitive duties and protective duties had been repealed ; the duties on articles of the first necessity had been re moved ; the raw elements of industry had been freed from taxation • trade had been stimulated ; indust r y h a d b een promoted; and profits had been increased. Had Ireland derived no advantage from those operations? (Hear, hear.) He had heard that evening an Irish member speak f those abolitions or reductions of duties as if they had entailed a loss on Ireland. (Hear from a few of the Irish members.) Hon. gentlemen cheered that statement. But had it been a loss to the starving millions of Ireland that the duties on articles of the first necessity had been removed ? And then let it be remembered that the calamity which had befallen Ireland was to be rendered by that budget—and he re joiced to say it—an Imperial calamity, for he wished to see the odious relations of debtor and creditor between the two Portions of the United Kingdom totally abolished. That calamityhad cost them 9,000,0001., but the income tax had enabled them to meet that charge. But had the advantages of our recent commercial policy been confined to Great Britain He found that since the period of its first adop tion tli found thattfifintlhin supping of Belfast had been doubled ; and he railways the last five years the traf fi c on the Irish opp os it e , 1 7' gued otr a than trebled. (Hear.) Hon. gentlemen measures for hat those financial measures were grettt But had they operatijcountry; and so they were, no doubt. country—in the case ( of prejudicially in the case of a poor Ireland? Whence had come the capital which h a d recently been invested in land in Ire land ? Whence had come the ,w.hen capital which had made the railways in Ireland? lie UM near, aatnalected during the last cial reformations which they h answered, from the finan tel years. (Cries of " the motion then before th e h ouse But what was a great portion of that deb a t e that the B y a on e n o on the motion which had b een put onYt e wou ld think, from Tieoreabout b todivide the Irish representatives, "th a t the Greatwortsin f be substituted for the words U n it e d om in lin e two of the resolution of the Chancell or a the But that was not the proposition then before theeliuou The proposition before the house was, that " the continua ' of the income tax for seven years, and it s extension to classes heretofore exempted from its operation, without any mitigation of the inequalities of its assessment, was alike unjust and ,impolitic." Now, when we found in a committee of ways and means a general resolution of that character, one immediately saw that there must be some peculiar motive for the ado p tion of that form of resolution. He had heard the hon. baronet. it, he was guided by the same principles by who had moved, that amendment say .that, in proposing he _had yreviously 'been guided in his exertions on be aof the industrious classes. Then he (Mr. Cardwell) said that that was a Protectionist amendment in disguise. (Cries of " oh," and hear, hear.) An hon. member on the same side of the house, who had followed the hon. baronet, had told them that the power ful argument of the Chancellor of the Exchequer had shown him that the agricultural interest paid 9d. in the pound to the income tax, while trade paid bat 7d. ; and the hon. gentleman had added that he was indebted to the Chancellor of the Exchequer for having opened his eyes upon that subject. He had afterwards gone on to say that the agricultural interest had paid 6,000,0001. too much in the shape of income tax, during the last ten years; and if that tax were continued during the next seven years. in the mode proposed by her Majesty's Government, they would pay 3,000,000/. more in excess of the charge to which they were liable. But did honourable gentlemen mean to reduce that in equality ? If they did, let them openly avow their intention ; but let them not imagine that the tradesmen and the professional men of this country were so simple, that, under the guise of a general proposition for removing the inequalities of the tax, they would consent to allow the agricultural interest to escape from the payment of 3,000,0001. of taxation. His noble friend who had last addressed the house had said, that if they carried that budget they should deal with the burdens on land ; and he had particularly instanced the case of a yeoman with an income of 601. or 701., on whom the financial proposals of the Government, would, he said, press with special severity. But his noble friend had himself voted in December last for a proposition which would impose a heavier ineome tax on the owner of a property worth only 501. a year, while to that charge was to be added the burden of a doubled house-tax. (Hear, hear.) But how would hon. gentlemen opposite redress the inequalities of the income tax ? They had not told the house the mode in which they would accomplish that object. It was true that a scheme for its attainment had been embodied in the financial pro posals of the late Government ; but he believed that it was at present universally acknowledged that that scheme had evinced an imperfect acquaintance with the schedules. The hon. member for the West Riding of Yorkshire had told them, and had told them truly, that it was not so much the inequality of the income tax that was objec tionable as the inquisition which it entailed. The honourable gentleman was supported in that view of the case by high authority; for Adam Smith had de clared that "an inquisition which would extend to every man's fortune would be a grievance such as no country would submit to." (Hear.) His right hon. friend the mem ber for Droitwich (Sir J. Pakington) cheered that state ment as if it were an argument against the income tax, as if he had himself never voted for the income tax—(loud cries of " hear, hear " from the Ministerial side of the house)—and as if the budget of December last had not con tained an income tax. (Renewed cries of " hear, hear.") But let them consider what they would have to do if they attempted to remove the grievance under which one man was taxed on his capital while another was taxed on his income. In many cases the capital account and the income account were almost inextricably mingled together ; and their connection could only be unravelled in that case by having a particular income tax for each particular indivi dual. The fact was, that in the evidence taken before the committee, that was the remedy proposed for the griev ances of the present system. But they might depend upon it, that in proportion as they endeavoured to approach to greater justice in levying the income tax, in the same pro portion they would add to its inquisitorial character, which was its greatest evil. What was the question they had to consider ? The question was, whether they should call on all parts of the United Kingdom to contribute to a tax from which they had derived, during the last ten years, the most inestimable advantages, and from which, if they were to continue it for seven years more, they would de rive still further advantages, which, according to his noble friend who had last addressed the house, had been under estimated by the Chancellor of the Exchequer. They were told, however, that they ought not to extend to an impove rished and a depressed country a tax which was only fitfor a rich and a prosperous country. But the tax, it should be remembered, would only extend to incomes beyond a cer tain amount • and to object to an income tax on the ground that people had no income would be a most extraordinary , proceeding. (Hear, hear, and laughter.) , The hon. mem ber for Mayo (Mr. 41-. H. Moore) had opposed the exten sion of the income tax to Ireland ; but he (Mr. Cardwell) could quote to the hon. gentleman, in favour of su c h a pro posal, a very high authority—namely, the hon. gentleman himself. On the 17th of March, 1848, the hon. gentleman had addressed the house as follows :—" He agreed with the hon. member for Marylebone in thinking that property in Ireland ought to be amenable to i ncome tax. (Cries of " hear, hear," from the ministerial side of the house.) He thought it was just to the people of this country, and necessary for the people of Ireland that every man and every description of property should be made to bear his share of the national burdens. (Hear, hear.) Whilst the tradesman of England was contributing to the neces sities of Ireland, and whilst the former was endeavouring to bear up against an impossible experiment, was it not monstrous that the man who received twenty times the income of either should be allowed to sneak out of the difficulty and escape free ? (Hear, hear, and laughter.) So far from thinking that the present circumstances of Ire land exonerated her people from the payment of an income tax, he was of opinion that the present condition of the country was the very reason why they should be taxed." (Loud cries of " hear," and laughter.) Mr. MOORE said he wished to explain. The proposi tion which he had supported on the occasion to which the right hon. gentleman had referred, but which lie had not been able to bring formally before the house, was that the income tax should be imposed on Ireland for the mainte nance of the people during the famine. (Hear, hear, from the Opposition side of the house.) Mr. CARDWELL resumed :—lt was at present pro posed that the income tax should be extended to Ireland, and at the same time that that country should be relieved from the charge incurred during the famine. He certainly felt indebted to the hon. gentleman for the very effective mode in which he had given expression to views which he (Mr. Cardwell) could only have stated in far less vigorous language. He had troubled the house with a very concise summary of the benefits which consumers had derived from the financial reforms which under the shelter of the income tax they had been enabled to carry into effect. He had further to observe, that when they had first imposed that tax, they had had a debt of 791,000,0001., and that at pre sent at the expiration of 10 years, during which the tax had been levied, they had paid off the Irish debt of 9,000,0001., and they had reduced the original capital of the natioal debt by 12,000,001:W.—that was to say, they had paid off 21,000,0001. of debt. But that was not all. Their balances in the Exchequer had been little over 1,000,0001., and they were at present nearly 9,000,0001; so that they had increased by 7,500,0001. It was the same great instrument which had enabled his right hon. friend the member for the University of Cambridge (Mr. Goul burn) to remove from the annual charge of the debt a sum of 1,200,0001. (Hear, hear.) These were benefits to the whole of the United Kingdom ; and they were at present called upon to renew for seven years longer that great ex periment—(hear)---that they might confer on the com munitY during the time to come similar advantages— that as they had already removed the duties on light and air, they might at present reduce the duty on clean liness—(hear, hear)—that as in times past they had diminished the duty on sugar, they might at present dimi nish the duty on tea—(hear, hear)—and that they might extend the comforts of the people while they stimulated trade and increased the sources of the national prosperity. (Hear.) From the year 1798 to the year 1816, the income tax had carried them through eighteen years of revolution ary wars. From the year 1842 to the year 1860, eighteen years more would elapse, and the income tax would carry theni during those eighteen years through a different spe cies of conquests. They had entered, as had been truly said that evening, on a new kind of conflict—on the peace ful rivalry of commercial enterprise—(hear, hear)—and un less they unfettered industry, it would be impossible for them to succeed to the fullest extent in that rivalry. The late Sir Robert Peel had found them labouring under many disadvantages ; he had found them the most highly taxed people perhaps in the world ; but how greatly had their condition since been altered. (Hear.) Let them continue that tax until the year 1860, and to them the commerce of the world must gravitate under circumstances of the greatest advantage. No longer need the subjects of this realm retire to foreign countries for the purpose of economy, for this country would be the cheapest in Europe. (Hear.) Let them not debate that great question upon the mere consideration which part of the United Kingdom would derive from the measures proposed by her Majesty's Government the greatest amount of advantage. (Hear.) They hoped to confer inestimable advantages on the whole people of the United Kingdom ; and unless hon. gentlemen could show that some positive injustice would be inflicted by the system of taxation by which that great national benefit was to be conferred, it was their duty to give their cordial assent to a proposal which was replete with happi ness and comfort to the great mass of the people. (Cheers.) Mr. HENLEY said that the right hon. gentleman had drawn a flattering picture of the results whith that tax had accomplished. But it should be remembered that those results, however they might have been owing to a system of direct taxation, might have been obtained with out the inconvenience and the injustice entailed by the present income tax. The question they had to consider was not whether they had derived great advantages from the imposition of 5,500,0001. of income tax, but whether they ought to amend the mode of levying the tax, and to raise the money in a more equitable manner. (Hear.) That was the real question before the house, and yet the right hon. gentleman had hardly addressed himself at all to that question. Upon the subject of the income tax the hon. member for the West Riding said that the great ob jection to it was the inquisition to which it subjected people, and the President of the Board of Trade said the same. Now, if this were so, the Government were estab lishing ian additional inquisition as grievous and as inquisi torial n their succession duty. (Hear, hear.) The Presi dent of the Board of Control had last night taunted those who sat on his (Mr. Henley's) side of the house for not taking to Bs. duty when it was offered to them. (Hear, hear from the ministerial benches.) Now that was rather an old story to rip up ; but he confessed he had never heard the Whigs when they used that taunt venture to say they could have secured the landed interest the Bs. duty beyond 1846. Unless they had told them that, and he had believed them—(a laugh)—he thought perhaps they were as well off as before. (Hear, hear.) But what was the present offer of the Chancellor of the Exche quer? (Hear, hear.) The choice between 7d. and sfd., and the succession tax. How would that work ? It appeared to him the burden would be very much against the land. (Hear, hear.) Without entering into details he was prepared to think that, considering the difference between these two taxes, a matt when he came to estimate how much premium he would have to pay , to get the suc cession duty would find it a losing bargain for the landed interest. (Hear, hear.) A great deal had been said in the course of the debate with respect to the justice or injustice of extending this tax to Ireland. Now, every man must admit that the taxation of the two countries had been always different. (Hear, hear.) In 1842 Sir Robert Peel did not impose the income tax on Ireland, but he proposed other countervailing duties, amounting to about 400,000/., or thereabouts. One of those duties had been repealed equally with regard to the two countries. So far thist was a gain altogether. But was Ireland now in a better posi . tion than she was in 1842 to bear the 460,0001. income tax, and a further sum for spirit duties ? (11 - ear.) The draw hacks upon spirits would also apply equally to the 'United Kingdom.ln addition to the income tax, Ireland would , propo sition, therefore, with regard to t have to pay 350,0001. for succession t country, etchoeuydronpoot al3dolanricti of to Control just .trol had r (Hear,ead last hear night ilahne a P eco res u i n d i en o. t f s o e f ve t r h a e l unions in Ireland, showing what the greatest h g o a n in g ly n o t u l l e d . h e in particular parts of Ireland. The right • man selected those districts most favourable to his case, but he added that, although 45 o f th e mos t di s t resse d unions in Ireland would pay 83,000/. a year in con t•olidated annuities, they would only pay 42,000/. to the income tax. This was a material item in the case, In the first place, the Irish people denied the justice of the claim. In the next they did not pay the instalments, which was a more material part of the question. (Hear, hear, and laughter.) It was one thing to owe a debt, and another to pay it. (Hear, hear.) The aggregate payriients 1 - N,. SATURDAY EVENING, APRIL 30, 1853. last year amounted to one-half of the instalments. If Ire land, then, backed up in this respect by the report of a committee of the House of Lords, that that country ought not to pay two millions of the money, denied the justice of the claim, how did they expect to get the 600,0001. or 700,000/. they anticipated from her ? He not only thought it a bad bargain for Ireland, but an unjust one. He bad always been disposed to deal out equal justice to England, Ireland, and Scotland; but equal taxation did not mean the same amount of taxation. (Hear, hear.) In 1800 the two countries started from a particular point of view, which ought to be steadily regarded. The present tax certainly did not keep up the distinction. A great deal had been said with regard to the benefits of keeping up the income tax for the next seven years ; but the arguments for retention were most contradictory. For instance, the hon. member for the West Riding and the hon. member for Montrose supported the tax because they wished it to be permanent. (Hear, hear.) Another class of gentlemen, the President of the Board of Control amongst the number, argued in favour of the proposal, not because the tax would be permanent, but because there was some kind of pros pect or pledge given that it would come to an end in seven years. The present Chancellor of the Exchequer, in addi tion to the income tax, proposed to put on 00,000/. by way of taxation ; and he took off about 2,500,000/. With very few exceptions the taxes taken off were altogether abolitions. The budget of that (the Opposi tion) side of the house added taxation to the amount of 1,000,000/., and took off taxes to the amount of 2,700,0001. The taxes, however, taken off were not alto gether remissions, but reductions. (Hear, hear.) Sup posing the country to be deriving great benefit by keeping on a certain amount of direct taxation, and that they thought still further benefits might accrue from other re missions, was it to be supposed they would agree to the remission of the income tax ? (Hear, hear.) He did not think they would ; and, therefore, he desired to make the tax more palateable to the great body of the people. There was another point connected with the amendment before the house which rather surprised him that hon. gentleman on the opposite side had not noticed. What they were going to do now, if they had voted this tax for seven years, was to part with the control of every single farthing of taxation for that period. (Hear, hear.) It used to be the practice of the house to keep in hand a portion of the re venue of the country. It was the case with the sugar duties ; and when these were disposed of, the income tax remained. (Hear, hear.) They were now about to part with that tax, which, in his opinion, was not alone incon venient, but also unwise, as the house should always exercise a constitutional control over the taxation of the country. (Hear, hear.) These were the reasons that in duced him to agree to the amendment which had been proposed to the first resolution of the Chancellor of the Exchequer. Regarding the income tax in the aspect he did, he did not consider it wise or politic to continue it for a period of seven years. Even though her Majesty's Ministers should be sincere in their intention to remit the tax at the end of that period, he did not believe it wise or politic to continue it till then. (Hear, hear.) He dis approzed of the injustice of saddling Ireland. with the tax. It was not wise to set up a machinery in that country for seven years, even though it was cntended to get rid of the tax at the close of that period. (Hear.) Neither had the machinery for collecting it in that country been referred to. (Hear, hear.) That there were small occupiers in Ireland could not be doubted ; and it should be collected from these small occupiers, whether they paid rent or not. In 1842, when Sir Robert Peel proposed the income tax for five years, he declined to extend it to Ire land ; and nothing had since occurred in the condition of that country to justify the imposition of the tax. (Hear.) With these observations, and thanking the committee for their kind attention, he should conclude by stating his in tention to support the amendment. (Hear.) Sir W. CLAY moved the adjournment of the debate. (No, no, and divide, divide.) Mr. CAIRNS said, that, as an Irish member, he never should demand a boon for Ireland unless it were founded on justice ; and if it ever should be proposed to make the income tax a perpetual source of revenue, he should say that, properly adjusted, he would not oppose its extension to Ireland. (Hear.) The first ground on which he ob jected to the re-imposition of the income tax was that of its inequality according to the present arrangement. (Hear, hear.) He regretted much the Chancellor of the Exchequer did not attempt the rectification of these inequalities, as, in his opinion, he might have done. But so long as these inequalities existed, so long would he oppose the extension of the tax to Ireland. The right hon. gentleman had cor rectly described the income tax when he said it was " a gigantic engine, which should be resorted to only in cases of vast emergency." Now, in his (Mr. Cairns') opinion, that was one of the very best and strongest reasons why care should be taken to adjust, to amend, and to make it as efficient as Rossible„. After a war it was not the custom to dis miss or disband the troops; on the contrary, the practice was to reduce the strength of each regiment, retaining still the nucleus of the army, in case of a recurrence of hostilities. (Hear, hear.) It also struck him that before being called lepon to vote for this tax they should, be informed of the exact amount of the other taxes behind the income tax which were to be brought forward. (Hear, hear.) The committee would perceive he alluded to the tax on succes sions. It always appeared to him (Mr. Cairns) that the exclusion of land from the present system of legacy duty was invidious, and required to be considered and amended.. But, in saying that, he wished it to be understood that all the other burdens which pressed upon the land should also be considered. There was the stamp duty, for instance, and many others to which landed property was subject, but of the existence of which personal property was alto gether ignorant. There was the monstrous system of the transfer of land, with all its accompaniments and adjuncts; and provided all these were considered, then he should not object to see the legacy duty imposed on land. (Hear, hear.) The Chancellor of the Exchequer in his financial statement had declared his intention to alter the system of legacy duty, and to extend it to land, the amount he ex- Furtod to derivefrom which being some 2,000,000/. annua ll y; d having said that, the right h on . gen tl eman l eft off ther comment. (Hear, hear.) Bat he (Mr. Cairns) in sisted the committee had a right to know on what data the right hon. gentleman made that calculation. Take the case of personal property. It had been resolved to subject to this duty every settlement of personal property of every description. In case of a couple marrying and settling 5,0001. upon themselves and children, at the death of the parents the offspring would be liable to this duty on inheriting. Then there was the amount standing to joint accounts, which the Chancellor of the Exchequer had set down at 428,000,0001., which should also pay. There were 50,000,0001. in the hands of the accountant general in the Court of Chancery; and he wished to know if the Chan cellor of the Exchequer had made up his mind to inform the committee how much of that property would be taxed for the first time, or had been previously taxed. (Hear, hear.) He wished to be informed on that point before voting for the income tax. (Cries of "hear, hear.") Then there were mortgages and policies of insurance ; and; taking the amount of settled property in the funds at 478,000,0001., the amount lent in mortgages and settle ments made, and settlements by marriage, and various other settlements, all of which were to become, for the first time, liable to the tax. (Hear, hear.) The annual itt. come of land in this country was fixed at about 80,000,000/. representing a total corpus or capital of some 200,000,0001., which amount was to be added to personal property, and all of which was to be operated upon for the first time. Suppose, however, that even the amount should be ascertained, it would be necessary to ascertain the number of successions, and calculate how often deaths would occur in the revolution of property affected by a single settlement. All these things, surely, the Chancellor of the Exchequer must have considered, and then again, it would be necessary to estimate the average number of cases on which the duty would first fall on the succession of the tenant for life, or the absolute owner, for the amount of the duty would of course be different in these cases. Where were the statistics on all these questions ? Hear, hear.) There was a possibility that these duties might vary from Ito 10 per cent. What was the average ? Would it be 3 or 4or 5 per cent. ? Out of doors he (Mr. Cairns) had met with no one acquainted with the subject who did not say that it was idle to think that the amount of the duty would be limited to two millions—(hear, hear)—and many estimated that it would be at least four millions. (Hear, hear.) Indeed, he had heard that the Government were actually unwilling to state their estimate for fear the house should be startled by the amount. (Hear, hear. Well, was it not fair that before the income tax was renewed, the house should know about this ? (Hear, hear.) The bud get was put forward as a whole. (Hear, hear.) Was it not fair, then, to know how much it was ex p ec t e d t o ra i se by means of the legacy duty before the income tax was continued ? (Hear, hear.) If proper statisti c s w ere g i ven upon the subject, and it turned out that the amount realized from the legacy duty would nearly equal the amount of the income tax, the latter tax could be dispensed with. (Loud cries of "hear, hear.") Then, with respect to Ireland. It was pretended that the income tax would be temporary. Then was it worth while to extend it to that country, and establish for that purpose all the machinery of inquisition which until now the country had never seen. (Hear, hear.) On the contrary, if the tax were to be permanent, let it be re-adjusted, and then there would be no reason why it should not be extended to Ireland. (Hear.) That was the opinion of the late Sir R. Peel, who for that very reason had not extended the income tax to Ireland, imposing, instead of it, duties on spirits and stamps. The Chancellor of the Exchequer had said that the stamp duties had since been reduced, but the truth was they were as heavy in Ireland as they were before the measure of 1842. And now these duties, which Sir R. Peel had proposed as equivalent for the income tax, were to be continued along with the income tax, not as al ternatives, but additions. (Hear.) The hon. baronet the President of the Board of Trade (Sir C. Wood) had taken pains upon this subject to proselytise the Irish members or strengthen those who were weak in the faith—(a laugh)— and had probably feared that they might remember a pro mise of his not to urge on the income tax on Ireland. The right hon. baronet tried to make out that his promise had only applied to the distressed districts, and that now matters were altered, because the country was to be re lieved from the Consolidated Annuities. This looked as if the income tax were to be the equivalent for the removal of these annuities. In this creed there was great inequa lity. For, first, it was a fallacy to assume th a t th e annui ties would have lasted 40 years, and the income tax only seven ; for it would certainly last longer; and, next, it was a fallacy to assume, that if the annuities had not been re milted they would have been paid. (Hear, and a laugh.) But some of the counties had paid their share, and on what ground were they to be saddled with the income tax on the pretence that the question was an imperial one, though no repayment was proposed to them ? In truth, the measure amounted to a gigantic rate in aid. On what principle were the districts which had paid their debts to be taxed to meet the debts incurred by other districts of the country? (Hear, hear.) Suppose, in the South of Engl an d, money had been advanced to re lieve agricultural distress, how would Liverpool and Man chester like to help towards the repayment ? (Hear.) If the question were, as it was now represented, an imperial one, then the districts which had paid their share ought either to be reimbursed, or relieved from the income tax. (Hear.) It was now contended by the Government that the advances ought to have been repaid out of the Imperial funds. That was the very pretext for the remission of the consolidated annuities and the imposition of the income tax. (Hear.) Then if that were so, the districts which paid out of their local funds ought to be reimbursed but of the Exchequer. (Hear, hear.) The right hon. baronet had flattered the people of the north of Ireland, like the fox in the fable, but would not be so successful as t o re- concile them to contribution to his budget by means of the income tax. (Laughter and cheers.) Sir W. CLAY moved the adjournment of the debate. Lord J. RUSSELL expressed a hope that the debate might close on Monday. Mr. DISRAELI said, so far as he was concerned, he saw no reason why it might not. The debate was then adjourned. COMMON LAW BUSINESS (IRELAND) BILL. The house then went into committee on thii The SPEAKER having resumed the chair, The Sales of Bullion Bill and the Basile (Scotland) Bill Miles opened, NAME OF RAILWAY. Receipts. 1853. BILITUiIL • 1852. 1 1853. 72 Aberdeen •• •• 0000000 ••••••••• • •• • • £ 1 • 454 I 1,575 37% Belfast and Ballymeni .............. 630 711 17 Belfast and County Down....... 231 255 33 Birkenhead, Lancashire, and Cheshire 1,635 1,809 26% Bolton, Blackburn, and West York - 85% Bristol and Exeter ........„„ 4,498 4,728 189 1 4 Caledonian.-- .......... 7,699 9,234 94% Chester and Holyhead ..... .......... 2,808 3,597 6% Cork, Blackrock, and Passage 131 169 20 Cork and Bandon 152 185 56 Dublin and Belfast Junction 872 861 53 Dublin and Drogheda...". 1,072 1,035 6 Dublin and Kingstown 724 - 710 16% Dundee and Arbroath .• • • 389 469 31 Dundee, Perth, and Aberdeen Junction 6 58 703 19 Dundalk and Enni5ki11en............ 195 156 68 I East Anglian ••• • • ..... • ........ 583 814 81 East Lancashire 4,293 4.550 an Eastern Counties and Norfolk 15,099 16,488 95 • Eastern Union .• ••••••• • • • .. • • ...... 2,136 245 89% Edinburgh and Glasgow.... ......., 3,602 4.151 78 Edinburgh, Perth, and Dundee...... 2,571 2,657 6 Exeter and Crediton.. • • 123 110 19 Furness Railway •• • ••• • • • ........ 541 717 171% Glasgow, and South-Western........ 4,910 4,575 285% Great Northern and E. L.- .. 11,68. 15,226 188 Great Southern and Western (Ireland) 5,459 5,235 31934. Great Western ••.••••••• • • • • • • • • 18,787 18,951 25 Irish South Eastern • • • • • • • • .. ••• •• 172 190 90 Lancaster and ...• •• 4,228 4,425 26 0 Lancashire and Yorkshire........ 14,636 18,161 70 Leeds Northern .• • • • • • • • • • • " " ' • • • - 181 Liverpool, Crosby, and Southport.... 339 325 553 % London and North Western ..• •• .• 45,488 80.088 5% London and Blackwell.... ••••• • • • .• 992 1,041 and South Coast.. 9,612 9,996 173 253 % London, Brighton, London and South Western. •• .. .. 11,045 10,983 34% Londonderry and Enniskillen • • ...... 305 363 11 % Manchester, Buxton, and Matlock, &c. - 167% Manchester, Sheffield, and Lincolnshire 6,285 6,765 91 14 Manchester and South Junction • • .... 531 589 28 Maryport and Carlisle •••• • • • • .• 611 625 498% Midland ..... •••••••••• • • • • • • • • • • 23,391 23,703 126 Midland Great Western (Irish) • • .... 2,315 2,543 37 Monklands .. • • • • • • • • • • • • • • • • • • • • • • 5 26 912 60 Newcastle and ..............2,322 • 2,322 2,634 149 North British ••••• • • • • • ••• ••••• • • • • ; 3,518 3,815 232 North Staffordshire •• ••••••• • • • • • • • - 47 North-Western •• ••••••• • •• •• • •• •• 612 879 50 Scottish Central •••••••••• • • • • • • .. • 2,003 2,108 32 Scottish Midland ••.••••• • • • • • • • .. 621 675 29% Shrewsbury and Birmingham 803 725 47 Shrewsbury and Chester • • 1,756 1,784 '29 Shropshire Union ..................693 622 58 South Devon •••••••••••• • •• • • •• • • •• 2,017 1,935 288 % Son t b Eastern ••••••••••• • • • • • • • • • • • 12,549 12,651 131 South Wales •••••••••• • • • • • • • • • • 1,504 2,751 17 .South York., Doncaster, and Goole • • 1,276 1,831 40 Taff Vale ••••-•• • • • • • • • ••• • • 2,482 2,482 36 Ulster... •••• • • • 50 Waterford and Limerick • • ...... • • • • 518 25 west Cornwall ••• • • • ••••••• • • • • • • 526 617 12 whitenav e n Junction .•••••• • • • • • • 21-8 225 655% York and Newcastle, and Berwick & York and Korth Midland & L eeds 22,622 25,673 roams. 573 4 Dutch Rhenish .................... 990 • 992 21% Maria Antonia 63 Montereau and Troyes .......... • • .. 948 941 63 Namur and Liege .............. .... 1, 150 1 , 438 443% Northern of France •••• • • • • 22,678 24,856 577 Orleans and Centra1...........2,699 25,98 240 Paris and Lyons .... ...... ........ 13,0 0 ;14,680 84 Paris and Rouen. ••••••• • • • •• •• - 6,549 7,469 392 Paris and Strasburgh • • ••• • • • 1. , ,361 17,924 59 itouen and Havre • • •••••••• • • . .• 2,543 3,091 59 Western of France •••• • • 3,732 4,148 • The receipts include the traffic on the Orleans!land Central, Or loans and Bordeaux, and Tours and Nantes lines. were each read a second time. The Aggravated Assaults Bill was read a third time and passed. Mr. COLLIER, in moving a writ for the election of a. new member for the borough of Chatham, in the room of Sir F. Smith, unseated by the committee, said that the case of the borough of Chatham was one that did not re quire the appointment of a commission to inquire into it as only one zase of bribery had been proved before the com mittee. It might be a question if the dockyard employes were to have the franchise ; but it was not fair to single out that borough for punishment. Sir J. SHELLEY begged to remind the house of the nature of the report. It stated that there was in the dock yards a great number of persona employed who, in the exercise of the franchise, were altogether under the in fluence of government ; but if it oared so little for the re ports of its committee as to set them at nought, it was time that some other tribunal should be appointed for the trial of controverted elections. Mr. BRAMSTON, as chairman of the committee, said that that body had two courses open to them when making their report—namely, either to ask to be re-appointed or to recommend a commissiox for further inquiry ; but as it had followed nether course, it was impossible for the house to issue a commission. It had, however, received evidence from the agents of both parties that out of the consti tuency, which numbered 1,200 or 1,300, there were 300 or 400 under the influence of government. He would not, however, refuse the issuin g o f th e wr it . Mr. AGLIONBY said it was very well for the chairman of the committee to come down to the house, and say that there was but one case of bribery proved ; but it did not follow that there was not a great accumulation of them. If they issued the writ, their proceedings and those of the committee would be regarded as a farce. Lord J. RUSSELL considered the present was a pecu liar case, as the committee had suggested the propriety of depriving those persons employed in the dockyards of the right of voting. That appeared to him to be a very semious question. Besides, he considered that the question of disfranchisement was one which should go upon grounds of great public importance ; but he did not think that it could at that late hour be properly discussed, and would therefore suggest that the further consideration of the motion should be postponed to Friday next. The adjournment of the debate was then agreed to. MAIDSTONE ELECTION. Mr. CRAUFURD moved for a new writ for the election of a member for Maidstone, in the room of M r . D o dd, whose election has been declared void. Mr. DISRAELI having once had the honour of being member for Maidstone was naturally interested in that constituency. (Hear.) He must say he thought there were very suspicious circumstances here. (Hear.) He would suggest an adjournment to Friday next. The debate was accordingly adjourned. BANKRUPTCY LAW (SCOTLAND). On the motion of the LORD ADVOCATE, leave was given to him to bring in a bill to amend the laws relating to bankruptcy in Scotland. CASE OF LIEUTENANT INGLEDUE. She G. PECHELL then called the attention of the house to the case of Lieut. Ingledue, who was dismissed the ser vice for impertinence and disobedience of orders. This gentleman, he said, had represented that he could be very useful to the Government in the election at Southampton, and was restored to his rank in the .month of January, 1852. -He had memorialised three Boards of Admiralty ; he had memorialised the fourth, who had refused his appli cation, and who afterwards appointed him as soon as cer tain explanations were made as to his political value in the town of Southampton. The very day after his appoint ment the Government of the Duke of Northumberland was very properly bundled out of office ; but the whole case was so suspicious, and reflected so much discredit on the Government by whom the appointment had been made that he thought the case ought to be referred to the dock yard appointments committee. Capt. SCOBELL seconded the motion. He complained that a gentleman who had been ten years out of the ser vice had been restored under these circumstances, after having rendered himself useful at the Southampton election. Mr. STAFFORD said the difference between the appli cation in June, when it was refused, and in December, when it was accepted, was contained in•the three last lines of the last paragraph of the memorial to the board. [The hon. gentleman read an sk - tract from the memorial ofLieut. Ingledue to the board tendering his services for the pur peva of assisting (as we understood) in the manning of oar. tain vessels of war.] The house might agree, in a Naval point of view, with the opinion of the late Board of Admi ralty. They would remember that additional forces were ordered, and that great difficulty was experienced in pro curing seamen to enter the service. Under such circum stances, the late board felt that the services of such a man as Lieut. Ingledue were partly necessary towards the equipment of the navy. And, therefore, though it was quite true that they did refuse him in June, they thought it was not compatible with their sense of duty to throw overboard his proposition when he might be of great ser vice to the board in procuring seamen. Now for the poli tical aspect of the case. Did it show much skill to refuse Lieut. Ingledue when on the point of a general election ? It would have been perfectly competent for the Board of Admiralty to have appointed him then, or have postponed their answer to the memorial. But that was not done. In the face of a general election they refused to reinstate him. Well, when the general election came on what was Lieut. Ingledue's conduct ? In Southampton the borough was contested, yet Lieut. Ingledue divided his vote equally, and voted for both candidates. Did the hon. member op posite, therefore, wish to lay it down as a principle that no officer should ever be promoted because he had voted for the Government. (Oh, and hear.) He believed that the late Board of Admiralty had only done their duty in not rejecting the application made to them at such a time and from such a person, and if that house thought otherwise it would be for the Executive Government to consider it, and it was quite within the power of the present Board to in a sm a ll gun -b r i g, t o t h e coast of Africa, and strike Lieut. I ng l e d ue ' s name off the list altogether, or to order him, if he declined to go, to dismiss him. (Hear.) If the house thought fit to send the present motion to the committee sitting upon the question of dockyard appointments, it, of course, could do so ; but he was bound to maintain that the Itte Board had merely done what was necessary for the good of the service in reinstating that officer, and whose re-appointment he denied had given any offence to the service. Mr. PHINN would not detain the house at that late hour with more than one or two observations. It appeared to him, and he believed to the country generally, that the appointment was not given at once to Lieut. Ingledue, because it was reserved until he had displayed his zeal at the general election. The labourer was worthy of his hire; but he believed he never got his hire until he had earned it. With regard to his having given his vote to a Conservative and Liberal candidate, he voted for the chair man of the Steam Packet Company, his master, and against the Attorney-General, against the return of whom the whole efforts of the Conservative party were directed at that time. (Hear, hear.) . The circumstances of the case were at least suspicious, and he thought that they were made more suspicious by+ the fact that two of the naval lords of the late board had protested against the ap pointment. - Mr. STAFFORD was not aware of the precise circum stances that took place at the board as he was away from town at the time that the application was made. If the hon, member who had just sat down would look to the paper he would find that the appointment was signed by one of the secretaries to the board (Captain Hamilton we believe). He (Mr. Stafford) was of course jointly answer able with him for that document, but he must protest against being called upon, as Secretary to the Admiralty, to state the divisions that took place at that board, and th e course of the various debates —if he might use that term— which occurred in their official meetings. (Hear, hear.) Though he was not aware of any division of opinion hav ing occurred, as he was not in town at the time, it was done by the Board of Admiralty, and he must therefore refuse being called upon, as their secretary, to give any explanations with regard to the matter. (Hear, hear.) Captain DUNCOMBE said, as one of the late Board of Admiralty, he was bound to bear testimony to the zeal and efficiency with which Lieutenant Ingledue had dis charged his duties since his re-appointment. The tact and discretion with which he had equipped those vessels which were ordered for sea was beyond all praise, and he was entitled to any reward which the country could give him. The motion was then agreed to. The other orders of the day were then disposed of, and the house adjourned at twenty minutes past one until Monday next. RAILWAY RETURN& TRAFFIC RETURNS FOR THE PAST WEEK. FROM THE LONDON GAZETTE of YESTERDA Y DOWNING-STREET, APRIL 29. The Queen has been pleased to appoint James Meade, Esq., to be Provost-Marshal for the Island of Montserrat. Her Majesty has also been pleased to appoint John Pownall Dale, Esq , to be a member of the Legislative Council of the Falkland Islands. CROWN-OFFICE, APRIL 26. MEMBERS RETURNED TO SERVE IN THIS PRESENT PARLIAMENT. Borough of Athlone—William Keogh, Esq., of Rutland square, in the city of Dublin, her M a j es ty' s S o li c it or - General for Ireland. April 27. County of Carlow—William Bunbury McClintock Bun bury, of Lisnevah, in the said county, Esq., in the room of Henry Bruen, Esq., deceased. ST. JAMES'S-PALACE, APRIL 28. The appointment of James Peters, Esq., to be one of her Majesty's Honourable Corps of Gentlemen-at-Arms, in the Gazette of April 8, 1853, is hereby cancelled. WAR-OFFICE, APRIL 29. 7th Regiment of Dragoon Guards—Major-General Ar thur William Moyses Lord Sandys to be Colonel, vice Major-General Robert Burd Gabriel, C. 8., deceased, whose commission as Colonel of that Regiment is hereby can celled, March 18. MEMORANDUM.—Major-General Arthur William Moyses Lord Sandys has repaid the difference between the price of a Lieutenant-Colonelcy of cavalry and infantry on his ap pointment to 7th Dragoon Guards, March 18. Ist Regiment of Dragoon Guards—Captain Herbert Daw son Slade, from the 4th Light Dragoons, to be Captain, vice Peareth, who exchanges ; Lieutenant Sir Thomas Gresley, Bart., to be Captain, by purchase, vice Hamilton, who retires ; Cornet Richard James Combe Marter to be Lieutenant, by purchase, vice Sir Thomas Gresley, Bart., April 29. Ist Dragoons—Lieutenant John Coltman Davenport to be Captain, by purchase, vice Thoroton,, who retires ; Cor net Arthur Basset to be Lieutenant, by purchase, vice Davenport, April 29. 4th Light Dragoons—Captain William Peareth, from Ist Dragoon Guards, to be Captain, vice Slade, who ex changes, April 29. 6th Dragoons—Cornet John Lavallin Puxley to be Lieu tenant, by purchase, vice Walters, who retires, April 29. Coldstream Regiment of Foot Guards Ensign and Lieu tenant Charles Baring to be Lieutenant and Captain, by purchase, vice William Baring, who retires ; Ensign Arthur James.Fremantle, from the 52nd Foot, to be Ensign and Lieutenant, by purchase, vice Charles Baring, April 29. 4th Foot—Ensign Francis Fisher Hamilton to be Lieu tenant, by purchase, vice Knott, who retires, April 29. 13th Foot—Lieutenant James Nicol to be Captain, by purchase, vice W. Auchmuty, who retires ' • Ensign Robert Goslin to be Lieuten an t, by purchase, vice Nicol, April 29. 17th - Foot—Serjeant-M ajor John Campbell, from the 98th Foot, to be Quartermaster, vice Mulhall, who retires upon half-pay, April 29. 25th Foot—Ensign William Henry Shafto, from the 13th Foot, to be Ensign, vice Tripp, promoted, April 29. 30th Foot—Brevet-Major Archibald Campbell, from the 76th Foot, to be Captain, vice Cator, who exchanges, April 29. 31st Foot—Lieutenant Frederick Simes Attree, to be A 6 djutant, vice Scarman, w h o res i gns th e Adj u t an t cy, M erc h 2. 44th Foot—Ensign Wm. Gandy, to be Lieutenant, by purchase, vice Ingham, whose promotion by purchase on the 25th March, 1853, has been cancelled, April 29. 56th Foot—Captain Arthur Wm. Byles, to be Major without purchase, vice Brevet Li eu t e nant-Colonel: Nicholas Palmer, who retires upon full-pay ; Lieutenant Hugh Whitchurch Austin, to be Captain, without purchase, vice Byles ; Ensign Win. Charles Coghlan, to be Lieutenant, without purchase, vice Austin Lieutenant William Clutterbuck, to be Adjutant, vice Austin, promoted, April 29. 59th Foot—Major Henry Hope Graham, to be Lieute nant-Colonel, by purchase vice Mainwaring, who retire s ; Brevet-Major Arnold E. Burmester, to be Major, by pur chase, vice Graham ; Lieutenant John King, to be Cap tain, by purchase, vice Burinester ; Ensign Richard Michael Williams, to be Lieutenant, by purchase, vice King, April 29. 64th Foot—Ensign John Hudson, from the 63d Foot, to be Ensign, vice Walter Carr Mackinnon, appointed to the 87th Foot, April 29. 70th Foot—Captain Henry Frederick Saunders, from the 84th Foot, to be Captain, vice Willis, who exchanges, April 29. 75th Foot—Ensign Leopold Brown, from 70th Foot, to be Lieutenant, without purchase, vice Campbell Mitchell, April 29. 76th Foot—Captain Thos. Wm. Cater, from the 30th Foot, to be Captain, vice Brevet-Major Campbell, who exchanges, April 29. 77th Foot—Lieut. W. Wentworth Grant Dilke to be Captain, by purchase, vice Cary, who retires ; Ensign Arthur Maurice Richards to be Lieutenant, by purchase, vice Dilke ; Lieutenant Howard St. George to be Adju tant, vice Dilke ' promoted, April 29. 80th Foot—Major Robert George Hughes to be Lieute nant-Colonel, without purchase, vice Lewis, deceased ; Captain Samuel Toifrey Christie to be Major, without purchase, vice Hughes ; Lieutenant George Samuel Young to be Captain, without purchase, vice Christie, Oct. 31; Lieutenant Henry George John Bowler to be Captain, without purchase, vice Young, whose promotion without purchase, on the Mirch 15, has been cancelled, March 15 ; Ensign Richard Swift to be Lieutenant, without purchase, vice Young, Oct. 31 ; Ensign James Iweedie to be Lieu tenant, without purchase, vice Kirkland, deceased, April 17. 83d Foot—Ensign Thomas Rowland to be Lieutenant, by purchase, vice Bookey, who retires, April 29. 84th Foot—Captain Frederic Arthur Willis, from the 70th Foot, to be Captain, vice Saunders, who exchanges, April 29. 92d Foot— Ensign James A. Wellesley Leith to be Lieutenant, by purchase, vice Buchanan, who retires, April 29. 98th Foot Lieutenant Charles Monckton Gibbons Quantrille, from the 3d West India Regiment, to be Lieutenant, vice F. G. N. Clarke, who exchanges, April 29. Rifle Brigade Ensign William James Montgomery Cunninghame, from the Ist Foot, to be Second-Lieutenant, by purchase, vice Sandford, deceased, April 29. Ist West India Regiment—Captain Henry Hebden, from half-pay unattached, to be Captain, vice John Sinnot, who exchanges, receiving the difference ; Lieutenant Courtenay Thomas Hammill, to be Captain, by purchase, vice Heb den, who retires, April 29. 3d West India Regiment—Lieutenant Frederick George Nuttall Clarke, from the 98th Foot, to be Lieutenant, vice Quantrille, who exchanges, April 29. Gold Coast Corps—Ensign Joseph Brownell to be Lieutenant, without purchase, vice Horsley, deceased, April 29. BREVET.—Captain Henry Hebden, of the Ist West India Regiment, to be Major in the army, Nov. 23 ; Brevet-Major Henry Hebden, of the Ist West India Regi ment, to be Lieutenant-Colonel in the army, Nov. 11. COMMISSION SIGNED BY THE QUEEN. sth Regiment of ' Royal Lancashire Militia—Charles Hamilton Fenton, Esq., to be Adjutant. COMMISSIONS SIGNED BY THE LORD LIEUTENANT. County Palatine of Lancaster.-sth Regiment of Royal Lancashire Militia.—Adjutant Charles Hamilton Fenton, late Captain 9th and 53rd Regiment of Foot, to serve with the rank of Captain—James Greenwood to be Captain— John Weld, Esq., to be Captain—Ralph Holden, Esq., to be Captain—John Joseph Middleton, Esq., to be Captain —Thomas Goulburne Parker, Esq., to be Captain—Edward Petre, Esq., to be Captain—George Decks Skingley, Esq„ to be Captain—William Lister Sagar, Esq., to be Captain —John Pickup Lord, Esq., to be Captain—Frederic Broad bent, Esq., to be Captain—Philip Gilbert Hammerton, Gent., to be Lieutenant—Antony Buck Creek, Gent., to be Lieutenant—Edward Francis Ward, Gent., to be Lieu tenant—Daniel Grant Brereton, Gent., to be Lieutenant —William Miller Connate, Gent., to be Surgeon. County of Surrey—lstßegiment of Royal Surrey Militia. —To be Lieutenant, Stewart Forbes, Esq. 3rd Regiment of Royal Surrey Militia—To be Majors —Major John William Gooch Spicer, Major 2nd Regiment Royal Surrey Militia— Major Thomas Henry Clarke Terry, Major Ist Regiment Royal Surrey Militia. Tower Hamlets—King's Own Light Infantry Regiment of Militia—Frederick James Louis Wyatt to be Lieu tenant, vice Robinson, who retires. County of Glamorgan—Royal Glamorganshire Light Infantry Militia— Charles Deacon, Esq., late Captain in her Majesty's 9th Regiment of Light . Dragoons (Lancers) to be Captain. County of Somerset— 2d Somerset Militia—Lieutenant Alfred Waring to be Captain, vice Lethbridge, resigned. [The following article is substituted for that which appeared in the Gazette of Tuesday, April 19.] • 2d Somerset Militia—Frederick Joseph Blake Sparway, Gent., to be Ensign, vice Stoodley, promoted. Royal East Middlesex Regiment of Militia—Lieutenant William Philip Snell, to be Captain, vice Hodges, resigned, retaining his rank—Ensign Christopher Charles Horne to be Lieutenant, vice Fox, deceased—Ensign Vincentio Corbet Lee to be Lieutenant, vice Middlemas, resigned— Ensign George Thomas West to be Lieutenant, vice Mc Gregor, resigned—Ensign Henry Boscawen Ibbetson to be Lieutenant, vice Miller, resigned. Royal. West Middlesex Rifle Regiment of Militia—Con stantine Hayward Read, Gent., to be Second Lieutenant. Royal Westminster Regiment of Middlesex Militia— Henry Joseph Plumridge Woodhead, Gent., to be Lieu tenant—Thomas Sturges Walford, Gent., to be Lieu tenant. • Royal West Middlesex Rifle Regiment of Militia—Dottin Ma cock, Esq. (late 6th Dragoons), to be Captain. North York Rifle Regiment of Militia—Edward Twed dell Atkinson, Gent., to be Assistant-Surgeon. Sherwood Rangers—The Most Noble Henry Pelham, Duke of Newcastle, to be Lieutenant-Colonel Commandant, vice Sir Thomas Wollaston White, Bart, who retires. Royal Sherwood Foresters, or Nottinghamshire Regi ment of Militia—John Charles Long Marsh, Gent., to be Ensign. County of Dorset, Queen's Own Regiment of Yeomanry Cavalry.—Cornet Marwood Shuttleworth Yeatman to be Lieutenant, vice Bradshaw, retired. [The following article is substituted forthat which appeared in the Gazette of Friday, April 22.] County of Stafford—King's Own 3d Regiment of Staf fordshire Militia—Philips Buchanan, Esq., late of her Ma jesty's 6th Dragoon Guards, to be Captain. County of Lincoln—Royal North Lincoln Militia—The Lord Worsley to be Lieutenant—Henry Valentine Gran tham, Gent., to be Lieutenant. County of Oxford—Queen's Own Regiment of Oxford shire Yeomanry Cavalry—Frederick Loftus Dashwood, Gent., to be Lieutenant, vice George Astley Charles Dash wood, retired—Clement Cottrell Dormer, Gent., to be Lieutenant, vice Hugh Montgomery, retired. County of Berks—Hungerford Corps of Yeomanry Ca valry—Captain George Willes to be Major—Lieutenant Henry Coe Coape to be Captain, vice Willes, promoted-- Lieutenant Capel Coape to be Captain—Henry Richard Seymour, Esq , to be Captain—Cornet William Willes to be Lieutenant, vice Henry Coe Coape, promoted—Albert Richard Tull, Gent., to be Lieutenant, vi ce C ape l C oape, promoted—Henry dward Astley, Gent., to be Cornet. ADMIRALTY, APRIL 26. Corps of Royal Marines First-Lieutenant Jermyn Charles Symonds to be Captain, vice John Henry Mercer, resigned ; Second-Lieutenant Henry Rolt Tomlin to be First-Lieutenant, vice Symonds, promoted. MEMORANDUSI.—The date of Commissions of the under mentioned officers in the Royal Marines is 18th, not 19th, April, 1853, as previously stated : Second-Lieutenants—Charles Hope Clendon, Geore Weatherall Thomas Hemmans, Fitzmaurice Creighton, and Wyvill James Christy. BANKRUPTCY ANNULLED. William Ward Andrews, ironmonger, Wolverhampton. BANKRIT?TS. William Howlings, miller, Basing, Hants, to surrender, May 6, at half-past o ne , an d June 4, at one, at the Court of Bankruptcy. Pennell, official assignee, Basinghall-street ; Bridger and Collins, King William-street. Alexander Jacobs, builder, Noorgate-street, May 16, at twelve, and June 9, at one, at the Court of Bankruptcy. Johnson, official assignee, Basinghall-street ; Sydney, Fins bury-circus. William Stiles, maltster, Stratford-upon-Avon, May 11, and June 1, at twelve, at the Birmingham District Court. Christie, official ass ghee Birmingham ; Lane, Stratford upon-Avon ; Hodgso n , Birmingham. John Henry Whitfield and Francis Lyth, builders, York, May 10, at half-past eleven, and June 13, at eleven, at the Leeds District Court. Hope, official assignee, Leeds ; Holthby, York, and Bond and Barwick, Leeds. William Scales, paper manufacturer, White Hill Paper Mill, Durham, May 10, at eleven, and June 15, at one, at the Newcastle-upon-Tyne District Court. Baker, official assignee, Newcastle-upon-Tyne ; Crosby, or Compion, Lon don ; and Hoyle, Newcastle-upon-Tyne. Joshua Bowker, innkeeper, Hyde, Cheshire, May 9 and 31, at twelve, at the Manchester District Court. Fraser, official assignee, Manchester ; Andrew, Manchester ; Johnson and Robinson, Lincoln's-inn-fi e ld s . John Preston, woollen warehouseman, King's Arms yard, Moorgate-street, May 17, at half-past twelve, and June 7, at twelve, at the Court of Bankruptcy. Edwards, official assignee, Sambrook-court, Basinghall-street ; Cox and Taylor, Pinner's-hall, Old Broad-street. DIVIDENDS DECLARED. Andrew Fraser, Newcastle-upon-Tyne, corn merchant, first dividend of ls. in the pound, payable at 21, Royal arcade, Newcastle-upon-Tyne, on Saturday, May 7, or any following Saturday. John Petrie, of Plymouth, and Davenport, confectioner, first dividend of 4s. in the pound, payable at Queen-street, Exeter, on any Tuesday or Friday. Charles Rogers, of Camborne, Cornwall, draper, first dividend of 6s. 6d. in the pound, payable at Queen-street, Exeter, on any Tuesday or Friday. Joseph Lee, of Duesbury, Yorkshire, grocer, first divi dend of 4s. 6d. in the pound, payable at 8, Commercial buildings, Leeds, on any Monday or Tuesday after May 2. Francis Cooke Matthews, of Driffield, Yorkshire, che mist, second and final dividend of 6d. in the pound, at 8, Commercial-buildings, Leeds, on any Monday or Tuesday after May 2. Solomon Flatow, of Leeds, jeweller, first and final divi dend of 7d. in the pound, payable at 8, Commercial-build ings, Leeds, on any Monday or Tuesday after May 2. James Koren, of Altringhatn, Cheshire, builder, first dividend of ls. B.ld. in the pound, payable at 7, Charlotte street, Manchester, on Tuesday, May 3, or any subsequent Tuesday. William Haden Richardson, Benjamin Richardson, and Jonathan Richardson, of Wordsley, Staffordshire, and 75, Lamb's-conduit-street, glass manufacturers, first dividend of ls. 6d. in the pound, on the separ a t e es t a t e of Benjamin Richardson. payable at 7, Waterloo-street, Birmingham, on any Thursday. James Potter, of Birmingham, mill manufacturer, second dividend of ls. 11id. in the pound, payable at 7, Waterloo street, Birmingham, on any Thursday. Francis Hollands, of Alfred Town, Kent, railway clerk, a dividend of 4d. in the pound, payable at the County Court, Ashford, Kent. William Jinks, late of Brieklow, Warwickshire, black smith, a dividend of ls. 10d. in the pound, payable at the County Court, Rugby. Robert Hughes, first dividend of is. in the pound, pay able at the County Court, Margate. Alex. Wm. Mihell, first dividend of ls. ld. in the pound, payable at tho County Court, Margate. Geo. Fred. Webb, first dividend of 4d. in the pound, payable at the County Court, Margate. Filmer Phipps, second dividend of 2s. 9d in the pound, payable at the County Court, Margate. Joseph Glew, of Kingston-upon-Hull, bricklayer, final dividend of 35. 10d. in the pound, payable at 36, Salthouse lane, Kingston-upon-Hull, an and after May 2. INSOLVENT PETITIONERS. John Loth, of Seaforth, Lancashire, professor of languages—William Penn, of Liverpool, assistant-clerk— Edward Parker, of Liverpool, commission agent—Thomas Maddocks, of Liverpool, storekeeper—Thomas Hesselgrave, of Liverpool, keeper of a tap—Henry White, of Leiceso ter carver—Thomas Stannage, of Leiceste r , cor d wa i ner —William Young, of South Lynn, Norfolk, licensed victualler—Henry Read, of King's Lynn, Norfolk, licensed victualler—Edward Middleditch, of Malden, Essex, miller —Henry Mellins, of Scarborough, dealer in jet ornaments —James Gunyer, of Milkstone, Lancashire, out of business —Mary Pescod, of Harting, Sussex, plumbe r — Willi am Boden, of Walsall, Staffordshire, but of business—John Wilkins, of Walsall, Staffordshire, chain maker—William Rutherford Cox, of Kingston-upon-Hull, licensed vic tualler—Robert Green, of Ipswich, railway porter— George Thomas Shelton, of Ipswich, out of business-- Thomas Ager Baker, of Ipswich, butcher—Alfred Dixon, of Oxford, licensed brewer Byham Hewes, jun., of Colchester, Essex, commission agent—George Light, jun., of Addingbourne, Sussex, horse dealer Wil liam Phillips, of Lynderford, Devonshire, out of busi ness—David Preston, of Batley, Yorkshire, joiner —James Carter, of Lymm, Cheshire, licensed victualler—Joseph Tollitt, of Warrington, Lancashire, fustian cutter—Ed ward Homfray, of Salop, Shropshire, clerk Richard James, of Shrewsbury, labourer Flinton Clarkson, of Kingston-upon-Hull, hay dealer—William Cowans, of North Blyth, Northumb er l an d, butcher—Henry Watson Kett, of Norwich, coal merchant—Samuel Green of Ips wich, railway guard—Thom as G u d g i n , o f Ampthill, Bed fordshire, butcher—George Robinson, of Gateshead, Dur ham, out of business. PARTNERSHIPS DISSOLVED. Alexander Matheson, David Jardine, Joseph Jardine, Alexander Grant Dallas, Alexander Campbell Maclean, Robert Jardine, and Alexander Perceval, of China, mer chants (so far as regards Alexander Matheson)—James Cogswell and Wm. Cogswell, of Trowbridge, Wiltshire, woollen cloth manufacturers—Edward Ducker, Edward Minshull, and Edward Henry Edwards, of Chester, book sellers—William Rushforth and William Hargreaves, of Bradford, Yorkshire, ironfounders—Joseph Davidson and James Anderson, of Pendleton, Lancashire, joiners— Arthur Hammond Jenkins and Edward John Wood house, of Gloucester, wine merchants—John Mainwaring and John./ Woods, of Liverpool, coal dealers—John Copland and Edward Copland, of Chelmsford, Essex, attor neys—Charles And reae an d L eopold Osmund, of 33, Great St. Helen a, Bishopsgate, merchants—Frederick HenryVer huven and Emile Adolphe Hermann, of 2, New Broad street, City, merchants—John Barsham, Edmund Hyde, and William Henry Sams, of Kingston-upon-Th ames , cocoa fibre manufacturers—Richard Verity and William Rich ards, of Cardiff, Glamorganshire, sail-makers—Dionysius Wilfred Dowling, and Cunninghame Borthwick, of 75, Old Broad-street, City, stockbrokers Herman Broux, Wilhelm Emanuel Fraenkel, and Alexander Went ' worth Laidlaw, of 3, Bury-court, St. Mary Axe, general agents (so far as regards Wilhelm Emanuel Fraenkel)—Hugh Thomas Shaw and William Henry Newstead, of Ely-place, Holborn. attorneys— William Laffin and James Wilson, of 17, Princes-stre e t, Hanover square, tailors—William Thrower and Edward Harvey, of Birmingham, schoolmasters Frederick Richards and Thomas Ettwell, of Salisbury, stable-keepers Samuel Charles Hardy and Arthur Hardy, of Hanley, Stafford shire, drapers—James Jones, John Boon, and William Camwell, of Coventry, contractors (so far as regards James Jones)—George Kemp and John Motherell, of Liverpool, surgeons—George Rood and Edwin Taylor, of Baltons borough, Somersetshire, skin manufacturers. 6 SCOTCH SEQUESTRATION. John Shaw, of Fountainbrige, near Edinburgh, cattle dealer, May 6 and 30, and two, and Kennedy's Ship Hotel, Edinburgh. BANK OF ENGLAND. An Account pursuant to the Act 7th and Bth Victoria, cap 32, for the Week ending on Saturday the 23d day of April, 1553. ISSUE DEPARTMENT. Notes issued ........ 31,972,475 Government debt.... 11,015,100 Other securities.. .... 2,984;400 Gold coin and bullion 17,973,321 Silver bu1'i0n........ 19,151 £31,992,47.5 I £31,992,475 M. MARSHALL, Chief Cashier. Dated the 28th day of April, 1853. BANKING DEPARTMENT. Proprietors' capital .. 14,553,000 Rest .... ............ 3,114,339 Public deposits tin eluding Exchequer, Commissioners of National Debt, Sav ing's Banks, and Dividend Accounts) 3,712,989 Other deposits ...... 13,206,923 Seven Day and other Bills .. 1,412,479 Government securities (Includg.Dead W eight Annuity) .. . 13,221,382 Other securities 13,633,497 Nc•tes .. . . 8,584,145 Gold and silver coin.. 561,706 £35,999,730 £35,999,730 MARSHALL, Chief Cashier. Dated the 28th day of April, 1853. PRICE OF SUGAR. The average price of Brown or Muscovado Sugar, computed from the returns made in the week ending the 26th day of April, 1853, is 245. lid. per hundred weight, exclusive of the duties of Customs paid or payable thereon on the im portation thereof into Great Britain. MARKET INTELLIGENCE. (From the London New Price Current of yesterday. ) SUGAR.—To-day West India Sugar was much sought after for home consumption, but a further advance being demanded operated against business, purchases are 200, making for the week 2,o77hhds and tierces at an advance of Gd and in some cases of is per cwt. REFINED.—To-day large purchases were made in refined sugar for home consumption ; brown lumps at 465, and low to fine grocery 46s 6d to 49s per cwt. In crushed sugar little doing for export, with sellers at previous prices. EAST INDIA—Today several purchases were made pri vately in Bengal sugar, and rates closed 6d to is per cwt above this day week. In auction 1,400 bags were sold, good and fine white Benares at 388 to 395, ord grainy white 41s to 41s 6d, good and fine yellow ditto 38s to 40s, and brown from 30s to 345. FOREIGN.— •To-day there were several buyers of foreign sugar for export, but stiffer rates being demanded caused private operations to be of little moment, and not any was offered at auction. COFFEE.—To-day the market for Mocha Coffee presented a dull aspect. Of 78 bales and 960 half bales in auction a s small part only sold, mid to clean garbled at 69s 6d to 725, ungarbled 48s to 50s, and ord Triage 39s to 44s 6d ; these are b are l y former rates,. TEA. -- There is no decided advance for better sorts of congou, yet the market is firm, and large transactions have taken place; rather blackish leaf to blackish leaf at I.IN to is ld, strong to pekoe kinds is I*l to is 9d, end choice is 10d to 2s 2d, but chiefly at is to is Gd per lb. RICE.—To-day several parcels of East India rice were sold privately, and at rates fully 3d per cwt above last week. At auction 2,000 bags Bengal sold at lOs Gd for mid, and at lOs 6d to 11s for good mid white. Of Tapioca 80 barrels went at 3d to 34(1 per pound. COCOA.—To-day prices declined for West India Cocoa; and at auction 272 bags Trinidad were sold at 30s Gil to 338 Gil for grey, and at 34s to 34s Gil for ord red. OlLS.—There is only a limited demand for linseed oil ; the value is 28s to 28s 3d on the spot, and at 28s 6d to 28s 9d for delivery. The limited transactions in seal have been at lower prices, pale selling at 331. to 34/. ; yellow and straw, 31/. to 321., and brown 301. to 301. 10s. per tun. SPlRlTS.—Although a further reduction has been sub mitted to for East India Rum, yet purchases have been on a small scale at is 9‘l p roo f, an d th er e is an increasing sup. ply. In Lee ward Island little has been (lone—prices are on the decline, and rule at is 9A to is 10d proof. TALLow.—The excitement in the mar ket continues to , increase, and pri c e s ra pidly to advance. Fine yellow I Russian on the spot has realised 47s Gd to 48s Gd, and 48s to 48s 3d per cwt. for the last three months of the year, at which extensive transactions have taken place. THE SUN, LONIJ SHIPP ING INTELLIGENCE. CUSTOM-HOUSE, APRIL 29. ENTERED INWARDS.—The Norshe Klippe, from sued; Nice Agatha, Denia ; Echo, Rouen; Ernte, line, Ditzum; Rose Bathurst ; Juanita, Seville ;,.,-rTA, rick Wilhelm, Dan'tzic ; Johanna, Domersa l ; tie;:1"; Landscrona ; Prince ss C aro li ne Amelia, Kiort' enli v ie, Wilberforce, Oporto ; Frank Cathrina, Nykiobing ; :T eo , Krageroe; Dora Ann, Heligenhaven ; TwellingbrT urg ; Copenhagen ; Sally, M a l mo ; A nn Dorothea, Flo' e ; Anne, Veile ; Experiment, Ibrail ; Lynx, 13 " 1°g11 Ebenezer, North Sea ; Anna, Lubec ; Rapid, Sokb ° l rd, Dido, St. Kitt's • Anna, Carolina, Bongseil ; J°h l n ad; man Hamburgli; Union, Struer ; Echo, San n v — ,pa Nicolai Jean, Malaga ; Garland, Jamaica ; 0 8 Pr e y lermo ; Wyvern, Lisbon ; Sir Robert Sale, G r eelong y. ,, the Cape of Good H o pe ; A n t agon i s t, Alexandria ; Faro; Von Nagler, Wolgast; Owen Glendower, Fot a Q, Marco Polo, Venice ; H armon i e , Wi s mar; Jobe f er , Hamburgh ; Marie Emelie, Gothenburg ; Joseph Fltnd, Shanghai ; Hoppet, Landscrona ; Agnes, Oporto ; Rs Stralsund ; San Nicola, Taganrog ; Ann, Messina; Bernard, Rouen ; San Francisco, Odessa ; Emma il - r g T e as, Bremen ; Clifton, Sydney ; Welvart, Nykiobing ; Teneriffe ; Emor, Calpe ; Wellesley, Calcutta ; Landscrona ; Prosperitas, Frederickstadt. era , ENTERED OUTWARDS FOR LOADING.—The e ra, for Lisbon ; Ap o ll o , M araca ib o ; L ucy, T r i n idad ; . ics ; Witch, Mag a d ore ; Brilliant, Geelong; Garland, Ja rs e; Alice, do. ; R a j a h, N ew Z ea l an d ; 'Standard, adelai St. Maria, Memel ; Joseph Fletcher, New Zealand,, sario, Bilboa ; M argare th a, H am b urg h ; M ar i a , St.' ° burgh. .„,s. fa CLEARED OUTWARDS WITH CARGO.—Th e Tastn.-- - ; 00 ; Hobart Town an d P or t Phili p ; P arsee, San Fraji,c Elblin, Elsinore • Cairo, Jamaica ; Punch, Cren °s 'gsty toria, Altona ; Woolsington, Gibraltar and Cadiz ; 6 6 0, cen, Portland Bay ; Prince Charlie, San Francisco; Cape of Good H o p e ; Factory, Geelong and 31elbotillie' LIVERPOOL —APRIL 29. The Prince Albert, arrived yesterday from SlDP countered heavy weather during the passage, and warks, stancheons, &c. The Sea Nymph, loading in the Saltheuse Prince Edward's Island, took fire, at 1.30 this in her forehold, but it was extinguished in about after throwing a considerable quantity of water vessel. The Pelham steam-tug struck on the Bell buoy, sunk outside the bar of the Victoria Channel, au' se much water that before she could run a shore in the Zebra Channel ; crew saved. The Sarah Sands (s.s.), left Sydney on Jan. Cleopatra (s.s.), Jan. 21, both for this port, calling bourne. VESSELS SPOKEN WITH. The Ant, of Liverpool, Newport to Quebec, Ai lat. 50 N., long. 9. W. i The Orator, Mauriti us t o London, April 19, 15" 43.- long. 20 W. Pr i° Te Collina, of Glouce s t er , f or N ew B e df or d, A lat. 44 N., long. 36 W. 4 3 ii s The Columbus barque, April 23, lat. 45 N., 10 11 g ;• „0 The Olive Branch barque, April 24, lat. 47 N., W. JO 1 The Catherine, of and f rom Li verpoo l for Bomix o 1 28, lat. 6 S., long. 25 W. lat' 4 The Frances, Liverpool to Sydney, March 7, 15 ' long. 21 W. -15 , The Andrew Colville, Callao to Queenstown, AP' lat. 22 N., long. 31 W. 10 The Elizabeth, Bombay to Liverpool, Apra A , 25 N., long. 39 W. A ir The Wisconsin, Lond on t o N ew York, April 42 N., long. 43 W. i° The Progress, Liverpool to New Y or k, March' 44 N., long. 45 W. 11, ' The Agnes, Liverp oo l t o Boston, April 6,15 t. long. 31 W. ig 1 14 The Hitchcock, Li ver p oo l t o N ew York, lat• - long. 32 W. 4 Wow The P - ' -- - ' - le Prince Arthur, Liverpool to Melbourne, - lat. 20 S., long. 30 W. P 3). Th. Mathilde (French barque), Cardiff to Pane' * 23. lat. 13 S., long. 32 W. 0 The Diana, London to New York, April 9, ist• long. 61 W., and supplied with water. Apr ill'i' The Andrew Fo s t er , Li verpoo l to New Yor k , lat. 42 N., long. 66 W. hit 04 The Thom as H am li n, f rom Bombay, Feb. 2 7 , Ist long. 28 E. :y, , *mum b lost , • ire - p r , so O ft into tb s 00 5 rnd 1 311 i she . * e- 1•1 1 ag em Apr il $ll, . LI. / 14 01 COUNTRY MARKE2'2. LIVERPOOL—APRIL 29. At this day's market there was only a thin attsli ci A le n ee ,t the town and country trade, and the business ..bein wheat was at barely last Tuesday's prices. Oats w i j 0 3 5 demand, and fine mealers a shade dearer, but 0at 03 . 1 * 7 ", a slow sale, and was easier to buy. Barley, b e peas were hardly inquired for, and without change :AP, Yellow Indian corn in good request, and some fre o pal. rican brought 33s per qr. ; white, however, was gll' . tively neglected, although offered at a decline of 6d WAKEFIELD—APRIL 29. 0 14 The demand t o -d a y i s f a i r f or th e b etter c l ass °- f 1 ,y at the extreme paces of last week, but the could naried lots still con ti nue t o b e a dull sale. The WI jign barley decre ases , an d pr i ces recede, especially' fit4.°l. descriptions. Bea ns f u ll y as d ear. Oats, Fibeum.'' other articles without material alteration. A ,6 6 EXETER--Arßm 29. of whot na; CORN EXCHANGE.—For prime samples 4 , 46 & to Os Od ; inferior, 5s 6d to Os 6d ; barley, 30 9d "" 4 11- Flour" "Finding, Os Od ; oats, 2s 8d to 3s per bushel. 37s to 38s seconds, 35s to 36 s p er sac k. dperst io fe CATTLE MARKET.—Prime b ee f, O s 6d t o 118 1.21 v"; 2d quality, Os to Os Od ; cows and calves, 91 O s "lb; ' ll , l lff, ' steers,oo/ t o 0l ; b u t c h ers ' ca l ves, 4id torgjcrotore prime wethers, 7d to 8d ; ew es , 6id to 77 zio. t o 35a each. INV ERNESS.—Arnu. 26. CORN.—Wheat, per quarter, weighing 621 b pe r b pd f 48s Od to 50s Od ; barley, ditto, 541 b ditto, 278 od to 29 ! Oats, ditto, 421 b ditto, X9s Od to 20s Od. Vi to, MEAL.—Oatmeal, p er i mp. b oll 15s 6d to 16s au , second, 00s Od to Os Od ; barleymeal, 11s 6d to :Oa' peasemeal, 15s Od to Os Od ; bran, per stone, Os 7d to o c t Ist flour, per 2801 b, 40s Od to 42s Od ; 2d ditto, 9.1 ° p 5 30s Od ; oatmeal, b es t, per st. of 141 b imper' p to is 8(1; ditto second, Os Od to Os Od ; barleyol d c r. to Os Od ; pea semea l, i s Gd t o O s Od ; Ist flour, 23 3s Od credit ; 2d ditto, 2s 3d cash, 2s 7d credit. BRISTOL SUGAR—APRIL 29. u This market conti nues t o b e b are l y supplied wl. sstPo br India, in c onsequence o f which little or no busin i bar, , been done. Of M aur iti us we h ave had some sale ls ' • have been e ff ec t e d a t a b out the currencies of iZivot se'nnight. In refined goo d s th ere i s a moderate jj , 0 6 5 but prices exhibit no s i gns o f i mprovement. In 111- 0 1)- is not much doing, as the stocks in first hands are completely exhausted. '--APRIL 29. te close of the market . 18 6 Haswell .................... 1f g ' Hetton Lyons ............ If 5 ' Lambton ................. jr 1 Ly0n5....................... IReusher .................... 11 0 Plummer ................. 6 Richmund ............. " 1 0 Russell's Heti, ......... "10 0 Stewart's.. ............... "16 $ Whitwell .................. 'jr 6 Cassop ..................... $ Kelloe .. . ... ...... ........ $ South lartlepool ......... 1 1 , 0 South Kelloe .............. West Kelloe.. ........... .":10 o Whitworth, ............ 0 Richardson's Tees ....... 'jo 0 Tees ....... ... ••••'''o,, 6 Birchgrove Graigei* ..... 0 Cowpen.... . .............0 Llangennech . ...— . ..•••'l5 6 Ramsey's Garesfiela ...p6 6 Ramsey's Garesfleld 0 Sidney's Hartley ......... 38 I Sold BB. COAL MARK] Prices of Coal per ton at t: Bate's West Ha r tl e s. d. yl5 0 Carr's Hartley l5 6 Hasting's Hartley l5 6 Holywell ........ ... . l6 0 North Percy Hartley _l5 0 Ravensworth W. Hartleyls 3 Smith's West Hartley _l5 6 Taufield Moor Butes 14 9 Townley 14 0 Fyne Main ...... . ..... l4 0 Wylam 15 6 Wallsend, &c. Acorn Close l6 6 Bell and Brown 16 3 Gosforth 16 0 1 Harton l6 3 Harvey Wylam, uns. _l3 0 Johnson 15 0 Riddell l6 0 Eden Main ........... 3 Lambton Primrose 17 3 Bell . l6 9 Belmont 17 0 Braddyll 17 3 Hetton lB 0 Ships at market...... COURSE OF EXCHANGE —YEBTEEDA I * 10 Amsterdam.... •....... 11 17 Gibraltar .... •••• " .° A g 9 5. 4 Ditto, three mouths .. 11 184 Leghorn • • • •." '.... '''. Rotterdam .• 11 • 18% 'Genoa •••• .• •• "-. ,• •L Antwerp ....... ••••. 25 30 Milan .......• •••• '' “. ilio Brussels ... ... .• .... 25 30 Venice ...... •••• •• " .., ,0 Hamburgh ..... .13 84 ;'!,,tapies .. .. .. .••• • • " - ;#1 Altona •• . • Palermoi ...... •••• •• ..„ '0 Paris .. Ditto, three months •• 25 'Lisbon .......• •• •• ...• , Marseilles....... ••• • • . t 5 30 Oporto ..... •• •• ***** • ~ Bourdeaux .....• •• • • — Rio Janeiro • Frankfort - on-Maine .... 120% ( Buenos Ayres... *. ** •,•,,'l l t / Berlin . .......... •• New York, 60 days .•.• o k Vienna .. •• . ..... ...... I 1 4 Philadelphia • • ..... ' ;0 1 ' Trieste •• ..... •• . 11 - 6 PRICES or num,i0 14 •, 3 1,, 0 Pete to ...... • •,.. • •. • Foreign Gold in Ball '''''p ,' 0 Madrid .........• •• •• . • 501 4 Portugal Gold Coin •• 0 7, 0 Cadiz ......... •••. • •• 50% Mexican Dollars •• •• o: 1 7 Bat ctiona ............ New Dollars .•.• •• 0 v Seville ............ •• .. Silver in bars ..•• •• a t ill ; [ADVERTISEMENT.]—HoIIoway's Oi n tment spa V,if excellent Rem e di es f or th e C ure of Bronchitis 11° 0 `A rated Sore Throats.—Extract of a letter fr° Dfr - t• James Downing, of Paris-street, Exeter, clar na r °:fo 30, 1853.—" To Professor Holloway.—Siro dre ment and pills have eff ec t e d upon me a per f e ct c h - i c h, dreadfully diseas e d th roat, arising from cold, g li o, l f timately terminat e d i n b ronc hi t i s. The medics st?"de received was unable to combat with the disa' s 4 : o sw or s was rapidly sinking u n d er its influence. At O le g' I had recourse to your medicines, which in a t iris Id relieved me, and I am happy to inform you, than a fortnight I was entirely cured by thiol l ' eS tSb by all dru gg i s t s , an d at Professor HollowaY's ment, 244, Strand, London. BIRTHS. 1 4t OF A SON. ._ d i vir o f On the 28th inst., at 26, E a t on - squar e, the 0 ' Henry St. John Mildmay, Bart. be st OF A DAUGHTER. a On the 27th inst., at C ro yd on , the vir— e Jacomb Hood, Esq. ilt ° MARRIED. i . pitali c° 'ol lll On the 28th in s t., a t St . P e t er ' s Churc h , mle, Rev. John Tyrwhitt Walker, to Charlotte t. child of the late Captain Jervois, 9th Regime ° .1 4 ° DIED. rilai goir , On the 27th i ns t., a t G reen l aw - p l a ce, ''''--- jar" .., ik 0 ° a Smith, sen., Esq., aged 73. On the 25th inst., ,at Ashwicken, N°'' °— ' tir Dewing, aged 70. • d k f l4.' On the 27th inst., the wife of John 177 ° °- cc 4 ' Ellns Wigan. CFO' lc tle• or .oNDO,:- • Printed and Published by 311 : 7 %), ,antl of No. 112, St ran d, P r i n t er , a t Tile Stitt. the eo— Strand, in the Precinct of the SavoY , "` Middlesex, Saturday, April 30, 18153. ,k i A{ y