The Sun. — London, England, 1853-03-02 00:00:00

• . c !r, t •i *4-g-----------4 k* ' ' 8 ,,e; . ..• ~,,. , i s „. 2r „ .. r. ,, ,`,', , : !. 11` ..., , 01. __ or,- : , :i .21 1 , tt*, - ~•- ' - , -, ' -iw- ...1.-,, ;4 '7 IE. .--' ' ' --, ..', ,- . • a • , 6 '.- -• ' . , , m " - .ri,f .'. ' ' r -....- 4 , ,-.• . • ,'-' , . '''' ;''' ''s'. , f .'; • , ' 7: . s "' %.: s ' ' • ; ' '"'t.._,, ,_, .. i ~ , •4 * , 4 t.• _.,-1. , "ifa ~.- ~ . " t ~.,, ,..., ,,,,,laut.;•, 7 :2111.1!4\1 - ip, r4 111C. , 1 ; 1. " 3.3 .- k, , ~... .;,.., ....,..7:if 41 . i . 14, 61( \•• A ‘ .. X ., ....„ .7 l ut ..... •, 2 ' ie " ,4.: N N --....,-........-'- eS l'' . ' N, it. ig . 'VA I`. - .`VW j •ii In' ... °I. " N I : 1 , ,...' ., . 1 ,:. , - .: ::,. f ., • , ). rl' 1' ,% : .1 :, ‘ ~. ‘ 7 _ UNIVERSITY OF - L - ONDOW; Notice II hereby given, that on WEDNESDAY, 6th of April ! s eat, the. Senate will proceed to-Elect Examiners in the following Departments : I ‘ ''.. Exatainerships. ' Salaries. • - . ' - - ARTS. £ Present Examiners. One in Classics ... • • . 150 'T. B Burcham, Esq , M.A. Two in Mathematics and 150 [Rev. Prof. Heaviside, M.A. Natural Philosophy . S G B. Jerrard, Esq., B.A. .. Two In Logic, Moral aftd, • ,,,,s;Rev. H. Alford, M.A. Intellectual Philosophy jJ. "' tT. B. Burcham, Esq.', M.A. One in Chemistry.......... 50 • Prof. Graham, M.A , F.l* S. One in the French Language -40 'O. J. Delille, Esq. . • • One lathe German Language 40 Irey. A. Walbaum. Two in the Hebrew Text of .- ' .:... the Old Testament, the Greek Text of the New 50 111 ,, ev. W. -Drake, M.A. Testament, and Scrip tarelieu.Prof. History •• • ...... • , . . LONDON, - WEDNESDAY EVENING, MARCH 2, 1853. N o . 18,858.] [PRICE SD. CHEAP EDITION. OF SIRT..BWOFER ; LYTIONS - NOVELS IMPERIAL PARLIAMENT. Z HOUSE OF .LORDS-(YESTERD4t.Y.) . . MEDICINE. • ' ' .... ~ 1 "." ' 'One in the Practice of Me-1 150 Alex.,Tweedie, Esq., 131. D., F.R.S. _,.•• qicine ~.—........... - Tin ein Surgery.... . ...150 , doseph,Hodgson, Eq., F.R.S; •• One inf Anatomy and . P . h . y-1 150 i pro). Sbarliey; M.D., F.IF : • ' siology .. •• • • ..... '' • One in Physiology and-1100 rrur Carp enter, M.D., F:R.S. Comparative Anatomy • ,-4 • 4 One la Midwifery and the i Diseases of Women and 100 ildVrard Rigby, Esq., M.D.. . , . _ Infants .. .......... , °nein Materia Modica and/ 1.00 Vacant. Pharmacy ... •••••• • • • 3 - . , . • The present Examiners are eligible, and intend to offer themselves . ibr re-election. Caqdidates must announce their tore the 3 Sth o f March. • names to the Registrar on or be- lty order of the Senate. R. W. ROTkIMAN, Registrar, Somerset Honse, March 2, 185; THE EBRO CANALISATION COMPA NY. The Shareholders in Engla d are respectful.y re.-ninded that l'ne Second Instalment of 4/. per share is now in course of payment, subject to a deduction of Six Months' Interest, at the nate of 4 per Cent. per Annnum, upon the original deposit of 41. per share.- ante ;eat Will be charged on any paymenfa lb arreir after 31st March. next. By order of the Ditectora. C. STEWART, Secretary. 4 , Adam's Court, Old Broad-street; 28th Feb., 1853. - PAST and WEST INDIA DOCK COMPANY. • The DIRECTORS hereby Give Notice, that it; is Iniended . (Unless the charges shall hare been previously paid) L e o SELL, on the lith April next, Such WINES, RUN!, and. other VIRE IS, as' !tem the length of deposit, or depreciated quality, are no; considered to bd 'worth the charges ther'on. and, pat. sundry parcels tor which Warrants hays been issued wilt be Included in such sale, A I , lst of all the Goods may be seen at this House. ' GEORGE COLLIN. Secretary. East and West India Dock House, Biller-square, March 1, 1853. • • PRELIMINARY PROSPECTUS. THE GREAT NEW SOUTH WALES RAIL WAY COMPANY. • Provisionally Registered. ' 1 • To be Incorporated by Royal Charter, or empowered by Act of Par liament, or of the Colonial Legislature, with limited liability. Capital £601,000, in $O,OOO Shares of £2O each, with power to in crease the amount if required. Deposit, 42 2s. per Share. , • ne ar or near Newcastle to or near Maitland, and thence to or • _aear Sagenhoe sear the foot of the Liverpool Range, through or near Black Creek, Belford, Castle Forbes, Darlington, SiNgleton, and - Muscle Town, with power to make branches suitable to the local Wants of the district. SECRETARY.—CharIes Thomas, Esq. That Australia demands railway accommodation is beyond all lineation. • That the rich and fertile district of the River Hunter, from its , — great and increasi ng traffic, wealth, and commercial importance, Sands moat in need of this facility, is equally undeniable. This Company, therefore, is intended to supply such requirement. It was projected in the year 1845, under favourable auspices, but Wring to the temporary check that soon afterwa ds occurred in com 'lnercial matters the.promoters were advised to wait the revival e , -*kblie confidence. The more recent development of the resources of Australia, its idd discoveries, and valuable coal and other mines, and the in trussed and rapidly increasing population and commercial impor tance of this district in particular (popularly termed the garden spot @Mae colony), abundantly testify that the time has now arrived for Iroceeding with this undertaking, and the Director:, have accord ugly determined to do so, it being obvious that the existing means of taflic.are altogether inadequate to the present wants o, this part of tie Colony. The line of Railway is intended, therefore, to supply a " great lighway" along the district of the River Hunter, for the transit of die inexhaustible resources of its gold and coal fields, as well as its immense agricultural produce of corn, cattle, wool, Etc., and also of Imbiber, iron, and other articles of commerce, for which this line will natend the market. A superficial glance at the map will be sufficient to show the corn lnercial advamtages of the undertaking. The line will be abo u t 100 m il es ( more or l ess ) i n l eng th, and will 'meet a saving in distance of upwards of 100 miles along the circuit ous route of the River Hunter. The Hunter's 'River as is well known, forms the pr'ncipal agricul -IFral district of the colony of New South Wales ; and according to the census of 1841 contains upwards of one-fifth of the population of the whole colony, Port Philip district included. No engineering difficulties exist, and from the level character of the country, and the abundant supply of timber and other materials ...._ along the line, it is believed that the expense per mile, on the Amer-- rtn aYstem, will not exceed 6,0001., a trifling sum in comparison wbh the enormous expense of an English railway. ...... '4l ' ec urding to opinions recently expressed by influential gentlemen ' .lualrited with the locality, at a meeting of the Australian Agricul tural Company, holden at the London Tavern, upon the necessity for s way communication in this district, (for which see reports in the Times and Daily News of the 12th February, 1853,) the cost of a 11 ,„W.,a3 7 would not exceed 1,5001. per mile. universally acknowledged importance of this Railway to the local wants and full development of the abundant resources of the district, as well as to its more effective goierament, lead the Dlree sZia to believe that they will be enabled to obtain from her Majesty's Betretary for the Colonies, in a matter of such great com mercial int erest, an assurance of the support of Government. T he Directors also feel confident that the undertaking will prove dY successful and remunerative to the shareholders. (aid management will be vested in a board of d ire c tors in London de by local boards or a,ents if necessary). And it having been ;a u ght desirable to appoint, for the most part , practical men, con lad or acquainted with tbe colony, the Directors propose after lini i r tl un to appoint from amongst the shareholders or otherwise so e abi l other parties as they may deem advisable to act as Directors, Con i „ in tlY with themselves, taking into their consideration the re TC'Netions of shareholders. !ace e anitei at first is intended to be reised in 30,000 shales of 201. rp: All , Working, mineral, and ornamental properties and special inte -3 as far as practicable, will be respected. 'Pltheation for obtaining a charter of incorporation, or act of Par ..arnent, limiting alsotle r fo es r prsibility of each shareholder, is intended to he metaduge : t a h t e l i execution obtaining an act of the colonial legislature, i tt e h r o e r s i t land callsth necessary works, and for allowing on all dep os it s Should they ultimately tail In procuring "id' a charter, or act, with limited liability, it is e inten .ed that a meeting of sh.reholders shall be called, and that such of th d e e ln eir a e s;s e lti it t h h c r, by letter addressed to the secretary, expre 's their t t h h e e ir u d n e d p e e rt s a it k s: leg, shall be at liberty to do so, and to red We ' b fr aCk " less their proportion of the expenses incurred. It is intended, in case of need, to apply for articled labourers from China, or other ports, at reasonable wages, and under the customary legalised regulations. Calls will be made of not exceeding 21. per share, at inttrvs of not less than three months, or in pursuance of the charter or act, The Directors reserve the right from time to time to amend or 'vary this prospectus, and to increase or decrease the proposed capital or number of shares of the Company, or course or limit of the line, if from local circumstances or otherwise they may consider it desirable. The names of the directors and officers wid shortly be announced, and in the meantime all communications and applications for shares 'Will be received by the Secretary, at the office of the solicitors, Messrs. Carritt and Osgood, 24, Basinghall-street,•London, where plans and Prospectuses may be obtained. FORM OF APPLICATION FOR SHARES. To the Directors of the Great New South Wales Railway Company. Gentlemen,—l request you will allot me shares of 201. each in the above undertakine, the whole of which, or any less num• 12er that may be allotted to me, I hereby agree to accept, and pay the deposit of 21 2s. per share, and to execute when required the deeds Et ll o Company. I am, Gentlemen, your obedient servant, Name ...• ..... • .. • • •• •• •• Ad,iress ...• •••••••••• •• •• • • Reference .. •• SIGNS of the TIMES—not the "Daily Times" sort or th e "Sunday Times," but the black and white m en sh il an snow tee of" times," provoking the skater's w rath by brok of freezing for every one to contemplate, unless they are haoited in Warn. fi ,!. —. Ms and comfortable attire, which , tor these " times," should Wgrs 1 8 -- " 0 waterproof. Their being at this season many counterfeits, it /t howl waY improper to desclbe the features of the genuine article. _d be made of first•rate materials, combining firmness, strength, and superior finish—it should be cut on principles which secure a eet a ,„ t. which cause the garments to fall in a graceful manner 4%1,7tag Person of the wearer—it should display workmanship which not rail, and such as only a thoroughly artistic es tablishment can exhibit. The Dress to measure or ready made , p resented by E. iZbES and SON, posse&.es all these qualities on the mos t command- S 8 aspects, and Is charged considerably lower prices th an at any house. Its variety affords the amplest choice for Gentlemen or siltfMechanics, for Sportsmen or Juveniles, on the same terms. Hats able aps, Hosiery, Boots and Shoes, &c., of the best, most fashion &l.„.!, and serviceable character, may be had at E. MOSES and 8 Establishment or its Branches, for very small outlays. EMIGRATION. kenY impositions being practised by persona professing to befriend "talgrants, it becomes imperative that all parties intending to emi !;6!. te should purcba.e all goods required at the well-kno,gn and long ned Establishment uE. MOSE" and SON. Every article required ;al be inspected prev'ous to being t night, and being marked in a :7 figures, at a very 'ow price, aLords eve - y opportunity of maki n g table and ecolomicni seleeilon. A distinct department is kept 1• , - U uttitting and Ship saPing wit:nation, with full lists of Outfits t " e r_ladies and gentlemen, may be had on application, or post free, C AUTION.—E. Part of the kingdom. MOSES and SON regret having to guard the Dub uc against imposition, having learned that the untradesman -like m. th e of " Being connected with their Establishment," or " It's sh...'Me concern," has been rest)._ ied to in many instances, and for - Tils reasons, they beg to state that they have •"• CONNEXION WITH ANY OTHER HOVER IN OR OOT OP LONDON, except their own Establishments, as fellows : 84 140 , n ildon City Establishment, 154, 155, 156, and 157, inories, 83, 58 , and 86. Aidgate, opposite the Church, all communMicating. Tendon West-end Branch, 506,507, 508, New Oxford-street, 1,2, ar 8 II t-atreet, all communicating. adtord (Yorkshire) Branch, 19 and 20, Bridge-street. V l ellield Branch, 36, Fargate. sa er ehant Tailors, Clothiers, Hatters, Hosiers , Furri ers, Boot and ritio e ! t akers, and General Outfitters for Ladies and Gentleme n. exll'OßTANy.—Should any article not give satisfaction , it will be vtitlhanged if desired, or, if preferred, the money will be returned brie_nut hesitation. All goods aree marked in plain figures, the lowest , from which re abatemen:: an be made. Establishments are closed from sunset Frid to sunset on 4,, da Y , , When business is resumed till 12 o'clock. ay -4vr Book, entitled " The World's Pharos," containing the au _ grant's A gsistant, full list of prices, and directions tor self-mea tbreilllent, may be bad on application, or post-free, to any part of A 2 1 10111. on uan 0 dsome Almanac for the year ending 16 53 can be had g ratis, ap p l ication. lai r on pale Francais. Qul si pitrla Italian°. *. "---...T . !rricht man Deutsch. , Aqua se habla Espanol I MPORTANT MEDICAL AND SURGICAL WORKS, ;lst published, by H. RaiMere, 219, Regent-Street, L-ondots. No I. live., in cloth. price be. by post free, s s. 6d g ON TRUE & FALSE SPERMATORRHCEA In with the Viewt o the Correction of wide -spread Errors Q-._ uon to the Treatmeat and Cnre of Sufferers from Debi lity of the vueratf --ve System, or Sexual Hoisis. Translated from the Garman of Dr. PICKFORD "Dr. Pickford known to English readers by hi s frequent ot ributions to German medical literature. This is theo 7 l . pra_c_ti: filer he informs us, that he has addressed himself to the nos-n 3 ow tiete r eader. We trust this may not be the last, po we , My other equally flagrant evil which it may be in if he shall ` to correct."—London Medical Gazette, May 30, 1551 . o f order to exhibit its aim more clearly. The author lashes ` o h flreat severity the impostors who make a livelihood by preying, 41111 , t Credulity of the public. The tribe of ' Quiet Symathisers , Medical Friends,' are mercilessly exposed ; and if this book I iZT, rind its way into the hands of those who suffer fr,m th com-, of which it treats, we are satis fi ed that many h tndreds would t:reci much needless suffering of body and mind, and what is of 4700irtance, though it is that which the quacks most prize— ntpirical area volume is well qualified to put an end to the rt ke „ _ system of ting Spermatorrhcca, and to place the treat Hwy a more rational and physiological basis. It is, therefore, t ° 43 o Much good."—Medical Circular, June 16, 1852. No. 11. in cloth, price 3a. 6d., by post free, 4a., DI4B II J C URE OP STRICTUTtE OF THE URETILRA, on Frinci - no n e Simple, Safe, and Efficient, in even its moat Inveterate apparently Intractable Forms. BY F. B. COURTENAY, Mei:ober of the Royal College of Surgeons of England. y heleis Prow of his views he (Mr. Courtenay) has given ~S are Of " a great many cases successfully treated, as had to' of Mr. Syme adduced, and on which he had operated, Peri o ,`e cases ix., xi., xii., and xviii. No. ix. had resisted, for a Of twelve yelrs, the treatment by dilitation, and was finally in 4, Y r e a. in as many weeks. But eases xviii. and xix. appear, both 1T110,41 t ,, 1 0n, severity, and complication of symptoms, of a more ag.. tremia;" character than any detailed by Mr. Syrne, and yet th 3 Peed by Mr. Courtenay proved eminently successful." - "Or 'Atari 04 the Treatment of Stricture! This day,.crown Eivoy cloth; 3s. 6d , AH -N 0 Corrected and Revised. • With a New •Preface by the author, and a Fronti4plece. "e * "'Leila ; or, The Siege of Granada," is now , in course of:ptibi ceder', ' London: Chaptaan and Hall, 193, Piccadilly. •• THE ( 140th Niirilbe : of `the. MEDICAL REFORMER, hit MAROIIi cc:ridable the folloilr in :—Setni-Jubilee of the .Fouridatioit of the IlrltislV Cortge of Health, New Ito to, London The Dec 'ors and their ." lien:4 . m " übseene Medical Publications—Cures' of Fistula .uncl other` Com plaints by Morbon's Pills—Report of M'r French, General Agent for Dultirnore, U.S.—cure'of t Stone by 11forisdn's Pills—Dr. Southwood Smith on the Blood, &c.,PWL-Oftice. t 62, Strand, and may be hAd of all the agents for the sale arrMarlsori's Vegetable Univerial Mrdicine through , rut the co un try . Pike I d.iof 2d. by pod, , . LAURENT'S CASINO,' ARGYLL ROOMS.- Lessee, CH titLES E. L.kUitENT, Onslow•hquse, Fulham road. Op-n Every Evening. The Orchestra will perform, during the week, "The Thistle," " ShaMrock,r."Catillonneur." and" Wind= sor.e,otle" Waltzes, the "Cham“tigne Clalep'," and "Marco Spada," ",Le Cirque„' and " Faridonfaine" - AdMisalon, •la. Doors open at: Half,paat Eight ; dancing ti "commence at 'Nine o'clockv and to terminate at Half-past ' PATRON-H R. H. PRINCE ALBERT. • ROYAL POLYZEOHNio .•• IXSTITUTION. LAST WEEK of the OPTICAL and MUSICAL ILLUS TRATION of SHARSPERE'S %MIDSUMMER NIGHT!S DREAM," introducing the ORIGINAL MIMIC by' Sir Henry Bishop, Morning and vening.—LECTURES by J. H. Pepper:, Esq., on the endless AMUSEMENTS of CHEMISTRY, adapted to a Juvenile Audience; by Dr Bachhoffner, . the MECHA NICAL PROPERTIES at a JET of STEAM; by Mr. Crispe r on ERICSSON'S CALORIC 'ENGINE.—DISSOLVING VIEWS, including Day and Night Views of WILMER CASTLE, WALMER CHURCH, &c., admission, is. ; Schools and Children under ten years of age, half-price. . --nkririSli COLLEGE OF rffEALTII; New-rindon. MORISON'S PILLS. TO THE EDITOR. SlR,—The duty paid to the English Government for stamps on Morison's Pills amounts to 130,0001. This, perhaps, is the best a , swer to the false and interested reports circulated by the lower class of Doctors, to the prejudice of the above popular medicine, which has now thood th st of 25 years' experience. As we have often said before, Doctors live by disease, and of course any medicine that cures at a cheap rote will never answer their purpose. We are, Sir, yours, &co THE MEMBERS OOF F THEALTHE BRITISH COLLEGE H. • New-road, London, February, 1853. A LLSOPP'S PALE OR BITTER ALE.- Messrs. S. ALLSOPP and SONS beg to inform the TRADE that their celebrated ALES may be obtained in Casks of 18 Gallons and upwards, from the BREWERY, Burton-on-Trent; and from the undermentioned l-tranch Establishments : LONDON. at' King William-street, City; LIVERPOOL, at Conk-street; MANCHESTER, at Ducle-place; DUDLEY, at the Burnt Tree; GLASGOW, at 115, St. Vincent-street; DUBLIN, at Ulster Chambers, Dame-street; BIRMINGHAM, at Market-hall ; Messrs. ALLSOPP and SONS take the opportunity of announcing to PRIVATE FAMILIES that their ALES, so strongly recom mended by the medical profession, may be procured in DRAUGHT and BDTTLES GENUINE from all the most RESPECTABLE LICENSED VICTUALLERS, on "ALLSOPP'S PALE ALE" being specially asked for. When in bottle the genuineness of tke label can be ascertained by its having " ALLSOPP and SONS" written across it. APPETITE AND DIGESTION IMPROVED. LEA and PERRINS' WORCESTERSHIRE SAUCE imparts the most exquisite relish to Steaks, Chops, and all Roast Meat Gravies, Fish, Game, Soup, Curries, and Salad, and by its tonic and invigorating properties enables the stomach to perfectly dige-t the food. The daily nse of this aromatic and delicious Sauce is the best safe guard to health. Sold by the proprietors, Lea and Perrins, 19, Fenchurch-street, London, and 68 Broad-street, Worcester; also by blesrs. Barclay and Sons, Messrs Cresse and Blackwell, and other oilmen and mer chants, London; and generally by the principal dealers in sauce. 2i.11.—T0 guard against imitations, see that the names of "LEA and PERRIN " are upon the label and patent cap of the bottle. LADIES oldelicate complexion, who suffer from exposure to cold winds and damp atmosphere, will find imme diate and soothing relief in the application of ROWL ANDS' KALY DOR. It allays all irritation and tenderness of the skin, and renders it soft, smooth, and pleasant; removes cutaneous disfigurements, freckles, and tan, and imparts a healthy and blooming appearance. Gentlemen, after shaving, will find it allay the irritability and smart ing pain, and render the skin smooth and pleasant. Its purifying and refreshing properties have obtained its selection by Royalty and the several Courts throughout Europe, together with the elite Of the aristocracy. Price 4s. 6d. and Bs. 6d. per bottle. ROWLAND'S MACASSAR OIL is a delightfully fragrant and transparent preparation for the Hair, and as an invigorator and purifier beyond all precedent. Weakness. premature greyness, and tendency to fall off, are entirely prevented by its regular application. ROWLAND'S ODONTO, Or PEARL DENTIFRIFICE, preserves and beautifies the Teeth, strengthens the Gums, and renders the Breath sweet and pure. Sold by A. Rowland and Son, 20, Hatton-gardens, Londoi ; and by Chemists and Perfumers. NO ACT OF PARLIAMENT REQUIRED TO SETTLE THE BOTTLED BEER QUESTION. 'LIABLE BROTHERS and CO. beg to inform 111 the Public that they have made arrangements to Sell Bass's or Alleopp's PALE ALE, and other Pale Ales of the first quality, Genuine DUBLIN STOUT, In Bottles manufactured expressly for them, containing the full IMPERIAL QUART and PINT MEA SURE, at the following prices : Bass's or Allsopp s best Pale Ales, at per dozen im- a. d. pellet quarts .. 8 0 Ditto ditto pints 4 6 Genuine Dublin Stout, warranted of the first quality— Per Dozen imperial quarts .. .. 7 0 Ditto ditto pints .. 4 0 Earle Brothers and Co guarantee their Ales and Stout to be of the finest quality, and earnestly invite the Public to avail themselves of the great saving they will make by honouring this firm with their patronage. Earle Brothers and Co. call the attention of the Public to the im portant that they are offering Three Gallons, that is, One Dozen and a Half of the present miscalled Quarts and Pints, for a Lower Pri e than the Public is now generally paying for Two Gallons, or One Dozen of precisely the same article, identical in quality, and brewed by the same eminent firms. The advantage to the Public is one-third more for the same price. The Public has loudly complained of the short measure it has been the practice of the dealers in Bottled Beer to give. Earle Brothers and Co. offer Ike Public a complete remedy, and respectfully tog the Public to avail themselves of It. TERMS, CASH. a. d. Bottles eharged per dozen, quarts •• 3 0 Ditto ditto pints • • .. 2 6 Full credit given for the bottles when returned. EARLE BROTHERS and CO., Wine and Beer Merchants. 4, DUNCANNDN-STREET, TRAFALGAR-SQUARE, LONDON. MEDICAL ADVICE ON THE ] SECRET INFIRMITIES OF Y TH AND. DR. SAMUEL LL'MERT, 37, BEDFORD-SQUARE, LONDON, Doctor of Medicine, and Matric dated Member of the University of Edinburgh, Honorary Member of the London Hospital Medical Society, Licentiate of Apothecaries' Hall. London, &e., &c. A.Y be consulted, personally, or by letter , on w I the various disorders of the nervous and generative system, resulting from juvenile irregu'arities and excesses, which have pro duced 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 en'e 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 Unfruitful Marri ages, Impotency, Local and Constitutional Weakness, and their endless modifications owe their almost entire origin. It is absolutely necessary that all men should know that there are principles of personal management which cannot be violated w!thout incut ring grievous penalties, and when wisdom and regret succeed the heyday of inconsiderate self-indulgence, how these penalties may be mitigated, how the sting of their bitterness may be removed, and how the e vil and its con•equences may al infirmity or functional be avoided, and above all that there is scarcely any degree of physic derangement to which the timely aid of science cannot apply a cure. DOCTOR LA'IVIERT has for a long series of years been engaged in an extensive practice in the treatment of these eelicaas com laints, and is the only legally qualified Physician who, regardless P of the taunts and envy of the hypocritical and mock-modest, has had tile confidence, through the medium of the pilblic 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 a g tt e en ze d r ecl any hi e s e e n ff o o d r:g tion the t r r ez t a tm rd e e n d t b e y f the great ecaats cases, care of unqualified and ignorant empirics, who, with their pirated publications, assumed foreign names and titles, and pretended virtues c •; es hi s ch th a a r t e b t as o o of their patent nogrums, 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 mss initials the fee of H., and advice and medicines can be forwarded to any initials or address. It is desirable that patients wishing to consult Dr. LAW ERT should first obtain a copy of his work on SELF-PRESERVATIO N: A Medical Treatise on the Philosophy of Mariage, and Nervous and and d e es G ene rative Debility, illustrated by fifty coloured engravings, - cr (bin g in detail the various disorders resulting from secret habits and excesses. The perusal of this treatise free will assist in the correct descr iption of their cases, and may be had, price 2s 6d, in English, French, Spanish, Dutch , Piper Italian, or German, of Messrs. Brothers and Co., 23 , Paternoster-row; Hannay, 63, Oxford-street ; Mann, 39, Cornhill ; Titchborne-street, Haymarket; or oy post for forty-two stamps, to any address from the Author's resi dence, 37, BEDFORD-SQUARE, LONDON. IR. CIILVERWELL'S NEW WORKS. To be bad of Sherwood, 23, Paternoster-row, Carvalho, 147, Fleu-street, Mann, 39, Cornhill. Price One Shilling esch ; by post, is 61. EICTOYMENT OF LIFE. Health, Recreation, and Rational Use of Time." Coterms : —Early Rising—Spring and Summer Mornings—Ex cursions about the Environs of London—The Parks, Lanes, Hills Forests, Fields, High-roads, and other pleasant places - Country Trips and Rambles—The Sea —London at Night—Evenings at Home Music—The Drama—On Eating, Drinking, tleeping, Bathing, Air, Rest, Ease, Occupation, &c., &c. FRAGMPNTS FROM TAE FOUNTAINS. Two Vole. Vol. I. VISIT 10 THE LAKES; iIIET - drl OF EDINBURGH. &C. THE LAKES OF KILLARNEY DUBLIN, ; REMINISCENCES OF 111. &c. WHAT TO EAT, DRINK, AND AVOID, That three score years and ten oar course may run." A popular review of almost every fm m (cause and cure) of ner vously-debilitated health and enfeebled constitution that harasses the young, besets the man of pleasure, business or study, and em with tables sad ralesfer the diet and phys : cal regu itiaitttnrsoolldeyaegue t .day THE PASSIONS. What passions hurt the body—what improve, Truths as refined as Athens ever heard." St:INJECT :—Life's pilgrimage, from infancy to old age. The ad vent of the nassions. Chastity and its infringement. The casualties oflicentiousness and dissipation, with illustrations, graphic, narra tive, and remediative. Advocacy of early marriages. T. THE MARRIAGE STATE. To be or not to be. that's the question." TROGRAMME:—Laws and obligations of nature, society, and reli gion regarding marriage, to be observed by either sex. Time and choice, on both sides, as to age temperament, complexion, and figure, to secure healthy offspring, with the art of rearing them. Physical defectiveness and its removal. Sterility and its conversion. Cases, &c. By R. J. COIVERWELL, M.D. (1841), M.R.C.S. (1827),L.$ A. (1824), Twenty-five years Medical and Forensic Referee in_ there matters. Price Is. each ; by post, Is. 6d. To be had of Sherwoo d, 23, Paternoster-row ; Caryalho, 147 , Fleet-street; Mann, 39, Cornhill; or of M. B. Culverwell, M.D., 10, Argyll-place, Regent•street, who may be consulted daily from Wen till Fly', ad s(fral till Niue. - - The LORD CHANCELLOR took his seat, en the woolsack at five o'clock. . _ . _ . • Lord BROUGII.A.M preeented a petition from a place in Gjamerganshire t, praying for the Extension of County COurts.; also, petitions from the Portsmouth and Nor wood Literary Literary Institutions, praying for the distribution of Parliamentary paioers. . The Duke of ARGYLL presented several petitions from different places in Scotland, against the i'vraynooth grant. . ' •‘• In answer to the Bishop of MANCHESTER, ' The'Duke of NEWCASTLE said that it was not the 'intention of her Majesty's Government to make any altera,tioni n the system by which convicts were now sent to Bermuda and Gibraltar. He was happy, however, to inform the right rev. prelate that the convicts at those places would be rapidly placed on the same footing as those who were confined .in prisons. New prisons were being' built for their reception, which very lighted and ventilated on the new •eystem, and where they would 'be under better stipeyvision than-in the liulks. • In answer to Lord CAMPBELL, • The Duke of •NEWCASTLE'Said that it was not at Present convenient to say what were the intentions of her Majesty's Government with reference to the aboli tion of transportation as a secondary punishment, be cause there must be a great alteration in the system of eecondary punis)lmehts, and . the prison accommodation before the Government could come to a final opinion on . the subject. It was his own conviction, however, that before long it would be necessary, for the good of our colonies, to bring the punishment of transportation to a close. Lord CAMPBELL said he hoped that transPorta .tion wow, pot be abolished, because, as a judge, he believed that if he sentenced a man to bnprisonmeni for , life it would not produce the same effect as if he sen tenced him to transportation for life. After a few words from the Earl of HARROWBY, Lord MONTEAGLE said that if the question of transportation •would be discussed he hoped it would be in the , shape of a bill, and he hoped that they would not only consider the abolition of transportation, but also the means of supplying its place, in order that we might not increase the social evil which we sought to remedy. After a few words from Lord BROUGHAM and Lord WHARNCLIFFE, The subject then dropped. The Law of Evidence (Scotland) Bill was read a third time, and passed. The Bail in Error Bill passed through committee. RAILWAY ACCIDENTS. The Earl of MALMESBURY then rose to move for -certain returns respecting railway accidents that had occurred during the year 1852, and said he wished to 'take the opportunity of drawing the attention of their lordships and of her Majesty's Government to this sub ject, which had lately created considerable interest in the public mind. A strong feeling existed, in which he par ticipated, that these accidents had lately considerably increased, and were still increasing. He believed that durin g the last year a greater number of railway acci dentshad occurred, and that more lives had been sacri ficed in consequence of those accidents, than at any former period. Scarcely a week had passed in which the public prints had not contained some lamentable ac count of mutilation or death. A strong impfession existed in the public mind that 'the manner in which railways were managed was extremely dangerous to pas sengers, and that sufficient endeaVours were not made to prevent the occurrence of accidents ; and it was con- , sidered desirable that a third power should be interposed between the railway companies and the public, to pro tect on the one hand capital and industry as it ought to be protected in a commercial country, and on the other hand to protect the lives of her Majesty's subjects from such injuries as might with due precaution be guarded against. Travellers were not now on the same footing as they were sixty years ago. Formerly, persons tra velling from Edinburgh to London took the precaution of making their wills, the journey occupying something like. a fortnight. But things 'were now altogether changed, and from the slowest point of travelling we had arrived at the most rapid, and persons now starting on a railway journey thought it necessary to insure their lives. There was something ridiculously tragical in the appearance of many of the railway offices by the side of the time bills were to be seen notices posted, with the most ingenious candour on the part of the directors—notices in the most seductive terms, advising the traveller to insure his life, showing him that it was his duty 'to do so, in justice to his wife and children ; and many persons were induced to do so under the im pression that they might never see their friends again, and that if their friends should happen to see them they might not be able to recognise them in a shapeless mass. To show the extent to which insurances of this kind were incurred he was informed by credible witnesses that the railway insurance companies had received some thing like seven per cent. as a iiividentl.-- -- The-publie were clearly at the mercy of the railway companies. Formerly tho coach proprietor and the innkeeper stood hat in hand before the public, but now the public were obliged to stand hat in hand before railway directors. The subject of railway travelling was one which ought to engage the attention of the Government, and some effort ought to be made to tranquillise the public mind. Some time ago he was requested to make a representa tion to the directors. They confessed the annoyance ; acknowledged that there could be no reason for having only three trains to London and four down trains ; they also admitted the cruelty of detaining these poor people at Southampton, and the injustice of having taken away the day communication by post, but promised that the matter would be remedied in March. Sic volo, sic jubeo. The station-masters admitted that the evil arose from nothing but the want of a little management. He urged on the Government the necessity of considering whether they could not apply some remedy without infringing on the rights of the companies or the rights of property; and felt quite certain they could not do a more popular thing than to institute an investigation into those evils of which the public had so much right to complain. (Hear, hear.) Lord VIVIAN wished to ask whether the Govern ment could not interfere and stop the traffic on a line in the event of its being in a dangerous condition ? Lord STANLEY (of Alderley) . said that after a line was once opened the Government possessed no power to interfere with it or stop the traffic. The Board of Trade was empowered by act of Parliament to send down in spectors to examine the line, whose duty it was to cer tify whether the line was in a fit state to be opened and could be safely worked, and until such certificate was given no line could be opened. With respect to the subject which had been brought under consideration the noble earl, he thought there was none more deserving of their lordships' attention. The returns were then ordered. Lord MONTEAGLE gave notice of his intention, on Friday next, to present a petition from Bombay, on the subject of the renewal of the East India Company' charter. Their lordships then adjourned. HOUSE OF COMMONS—(YESTERDAY.) The SPEAKER took the chair at a few minutes to four o'clock. PRIVATE BUSINESS. The following bills were read a second time, and ordered to be committed :—Manchester and Salford Education ; City of Dublin Steam-Packet Company ; Lands Improvement Company. WEST LONDON WATERWORKS BILL. On the motion for the second reading of this bill, Mr. BARROW moved that the bill be read a second ,ime this clay six months. Sir J. SHELLEY suggested that the bill should be referred to a select committee, as the subject as to the supply of water to the metropolis involved details which could not be inquired into satisfactorily by the house. Lord SEYMOUR opposed the suggestion of the hon. baronet, on the ground that the whole subject had al ready been investigated by a committee of the house. He thought it would be most unfair to sanction a competing scheme like the present, after the settle ment which was come to in the last Parliament respect ing existing water companies, and which imposed on those companies very heavy conditions, for the purpose of obtaining an improved supply of water. If the pre sent water companies did not fulfil their engage ments, the better course would be, instead of sanc tioning opposing schemes, to deprive them of their powers, and place the supply of water under the control of a municipal body. He should vote against the second reading. Sir B..HAIL supported the bill. After some discussion, in which Mr. Bouverie, Lord J. Manners, Sir J. Walmsley, and others, took part, the house divided, when there appeared — For the seco nd reading, 99 Against 9 Majority, 6 The bill was then read a second time, and ordered to be committed. CAMBRIDGE ELECTION. Mr. V. SMITH appeared at the bar, and reported that the committee appointed to inquire into the peti tion against the return for Cambridge had come to the resolution that Kenneth Macaulay and John Henry Astell, Esqrs., were not duly elected for that borough, and that the last election was a void election ; also that they were both guilty, by their agents, of bribery at the last election. [The resolution come to was given in detail in The Sun of yesterday.] On the motion of the hon. member, it was agreed that the evidence taken before the committee should be laid on the table of the house. The HON.' MEMBER also gave notice that to-morrow he would move that the evidence be printed, and that no writ be issued for Cambridge until the 11th of April. PETITIONS. Sir R. H. INGLIS presented petitions from York shire, Kent, and other counties, against the admission of Jews into Parliament. Mr. MASTERMAN presented a petition from an Assurance Company, complaining of the tax on an nuities. Mr. R. PALMER presented several petitiozia from the East Riding of Yorkshire, against the admission of Jews into Parliament. * Mr. W. WILLIAMS presented a petition from Surrey, in. favour of the separation of Church and State. Mr. MULLINGS presented &petition from a body of London solicitors against the Examiners of Chancery Bill. - Mr. SMYTH presented a petition from the letter carriers of York, praying for the redress of their griev ances. Mr. • SCHOLEFIELD presented a petition in favour of the London University returning members to Parlia ment. Mr. MILES presented a petition from Cumberland against the admission of Jews into Parliament ; also a petition against the grant to Maynooth. Mr. T. DUNCOMBE presented a petition from the letter-carriers of Bridgnorth, coin . laming of the order of the Postmaster-G enera l a b ol i s . . , Christmas bmes. Mr. HUME presented a , ,) on from Montrose in favour of the extention of the'county court system to Scotland ; also a petition against the taxes on know ledge. Mr. BRIGHT presented a petition from Birmingham in favour of an ocean penny postage. PILOTAGE. Viscount GODERICH wished to ask the President of the Board of Trade wliether he was able to give an as surance that he would bring forward the measure relating to pilotage, of which he had given notice, on Monday next ? Mr. CARDWELL said he had consulted, with his noble friend the member for the City of London, and he had no doubt that he should be able to make his state ment on Monday next. THE GITAADS. Colonel LINDSAY wished ' ask the right hon. the Secretary at War if it was true.; hat the hon. member for Montrose stated last night,-; „ t em erg, that there had 13een no reduction made in the engliscinents of the colonel of the Grenadier Guards, as recommended by the com mittee of 1835 ? Mr. S. HERBERT was glad to have an opportunity of setting this question right. He apprehended that the hon. member for Montrose had not been correctly re ported in the newspapers, as the hon. member did not state that no reduction had been made in the emolu ments, but that the recommendation •f the committee of 1835, that the office of Colonel in the Guards should only be conferred upon veterans in the army. Now, first of all, with regard to the recommendation of the committee in reference to the reduction of the emolu ments, it had been strictly carried out, and the pay of the Senior Colonel in the Grenadier Guards had been reduced from 4,0001. a-year to 3,000/.,, while that of the two junior colonels had been reduced from 3,0001. to 2,0001. With regard to the recommendation which the hon. member for Montrose referred to, he begged to state that he had looked over the report and proceedings of the committee, and that he could find no such recommendation recorded, nor could it well have been made, for it had been the practice, from time immemorial, to give the colonelcies of these regiments to such members of the royal family as were capable of holding important mili tary offices. Up to 1835, of the ten colonels who held the office iu question, only four were not members of the royal family, and of that four the Duke of Welling ton, who of course was an exception to all rule, was one. Now, Prince Albert at the time of the death of the Duke of Wellington, was the senior colonel in the Guards, and it was in the natural course of regimental promo tion, that he succeeded to the colonelcy of the Grenadier Guards, and the Duke of Cambridge to the Fusi lier Guards. He might also be allowed to add, that while Prince Albert held the appointment of colonel of the Fusilier Guards he'never alrew, the full amount of his pay of 2,0001. a year, but devoted a por tion of it to increasing the comforts and improving the condition of the men. (Hear.) Mr. HUME having been on the committee remembered distinctly that it was the wish of the committee that the three colonelcies , of the Guards should always be conferred as a sort of hono rary distinction upon veterans in the army. A recom mendation to that effect was proposed by a member of the committee who was connected with the navy, and if it was not embodied in the report of the committee, he was sure the right honourable member for Coventry, who was then Secretary at War, would bear him out when he stated that the Government of the day were favourable to carrying out the wishes of the committee toof Cambridget hr ow any ; o r enfltehce to io n oi thisi ne subject .Princestation Albert ewhichhad or a d the t n h o e y wishu fi k l e led ; but he had a contrary, he thought both had done ,honour and credit to n t right to blame the Government of the day for neglect ingD to see that the recommendation of the committee was carried out. Mr. HERBERT said it might have been the intention of the committee that these offices should be kept, for veterans in the army ; but their report made no mention whatever of any such intention. FOREIGN REFUGEES. Lord D. STUART said he wished to ask the Go vernment a question of soin•-iinp , Ata•w. rently rumoured that demands hate-be7ri - addressed by certain foreign powers to the Government of this country for the removal or expulsion of certain political refugees who had found an asylum in England. Now, he wished to ask the Government if there was any foundation for those rumours, and if there was, what course they intended to pursue ? (Hear.) Lord PALMERSTON said—Sir, In answer to my noble friend's question, of whether any application has been made by foreign powers to her Majesty's Govern ment for the expulsion of any foreign refugees now in the United Kingdom, I have to state that no such ap plication has been made. (Hear, hear.) In reply t• the other question, of what course the Government would pursue in the event of such an application being made, I have only to repeat what has been stated on a former occasion in this house, that any such application would be met with a firm and decided refusal. (Hear, hear, and loud cheers.) It is indeed obvious that that must be so, because such a measure could not be taken by the Government of this country without fresh powers being conferred upon them by act of Parliament ; and I apprehend that no Government, even if they were in clined to do so, could apply to this house for such powers with any chance of success — (loud cheers)—inasmuch as no Alien Bill, passed within the present century, ever gave the Government power to expel foreigners from the kingdom except with reference to considerations connected with the internal safety of the country. The British Government has never undertaken to provide for the internal safety of other countries, and it is sufficient that Parliament should give the Government measures for our own internal security without meddling with that of other countries. (Hear.) But I cannot confint my answer to this simple statement. I must ask to be allowed to add that, while on the one hand British laws and the spirit of the British Constitution give to foreigners of all political opinions and all categories a secure and peaceful shelter within this. country, I think, on the other hand, that those foreigners who avail themselves of the hospitality of England are bound in every principle of honour— (loud cheers) —as well as by a regard not only to international law, but also the law of the land, to abstain from entering into any intrigues or pursuing any courses intended for the purpose of giving umbrage to foreign Governments, or of disturb ing the internal tranquillity of foreign countries. (Cheers.) In reply to Mr. SOHOLEFIELD, Mr. FITZROY said a fourth portion of the census of 1851 would shortly be published, and laid before the house. The delay that had taken place was owing to 300 pages of the work been accidentally burnt at the printers. DICKENS'S "HOUSEHOLD WORDS." in a bill in the House of Lords to suspend its operation, in order, as he said, " That their lordships might have an opportunity of preventing that injustice which must ensue if one sort of property was to be taxed and land was not." This bill was rejected, and he entered a pro test in the Lords' journal, condemning in strong terms the injustice of taxing personal property and whol4 to exempt real property. In 1804, 1805, and 1815 acts were passed to extend the area of these taxes, and from 1815 they had continued the same to the present time. In the act of 1805, legacies left by will, chargeable on land, and also the proceeds of sales of land directed by will to be sold, were both made subject to the legacy duty, but not to probate duty. The following were some of the partial and unjust provisions of the acts im posing those taxes :—Leases on hand for a term of years including outlay for improvements, Must be valued, and both probate and legacy duty paid on the full valuation, while leases of land for lives, and the land itself, pay nothing. Houses built on building leases pay both duties on their full value, but the ground landlords pay no duty, neither are those taxes paid on the value of the same houses when they fall into the landlords hands after the expiration of the leases. Houses built 'by landlords on their own land are exempted from paying _ _ both of these taxes. Lands sold on a lease of one thou sand years for a peppercorn rent, although as good . as freeholds, pay both duties on the full value. This is ac counted for by the estates of the aristocracy not being held by this tenure. If a landed estate is left to a person which is charged with mortgage or other debt, and along with it funded or any other personal property, he can apply the latter to pay the debts on the landed estate without paying upon it either of the duties ; the value of a farmer's lease, including outlay on improve ments, of his stock, crops, implements of hashandry, furniture, and even wearing apparel, must pay both probate and legacy duty, while the owner of the land pays nothing. Probate duty must be paid on the full value of an insolvent estate, and the whole-amount is not returned. Property left by a husband to a wife, or a wife to a husband, pays neither of the duties. Per sonal property of every kind of the value of 201. and up wards pays both duties. Numerous means were re sorted to of evading the probate and legacy duties, and the practice was carried to a vast extent. For instance, persons possessing large landed property saved large sums of money for their younger children, which to avoid these duties they gave to them in their life time: The late Lord Stowell, the judge of the Ad miralty Court and Consistory Court of the Bishop of London, where wills are proved, in order to save pay ing these duties under his will, transferred large sums in the public funds to his ion, whom he required to give him (Lord Stowell) a power of attorney to receive the dividends, which he did during his lifetime ; the son died a short time before him, and a Chancery suit was instituted to ascertain to which of the two the property belonged, so that the learned judge was after all taken in. Property given by deed of gift was, after death or by deed of settlement, exempted from the duties. In the case of funded or other property registered in joint names, the survivor took possession of the whole with out .paying any duty. Mr. Porter in his work "The Progress of: the Nation" stated that less than three tenths of heads of families who die annually leave pro perty subjected to these duties. The probate duty, like our whole system of taxation, threw its heaviest burden on the poorest classes. A legacy of 201. paid 24 per cent. probate duty, but the duty was reduced in amount as the value of the bequest rose. It was 11 per cent. on 1,0001., and would be only s per cent. on 1,000,000/. ; abilys that amount no duty was charged. On letters of administration taken out when there was no will, the probate duty was 50 per cent, more. As a proof of its pressure on the poorer classes, he might mention that in 1848 there were 26,463 letters of administration and wills proved, the value of the property left by 17,602 persons being from 201. to 2501. The aristocracy and landowners justified their exemption from paying those taxes, on the pretence that the conveyance of land sold was excluisively burdened with heavy stamp duties. But in fact the conveyance of land sold paid precisely the same stamp duty as the conveyance or transfer of shares or stock sold in railways, canals, docks, joint stock banks, insurance companies, gas works, mining companies, harbours, water companies, and all other joint-stock companies, and the bonds of corporations, except the stocks of the Banks of England and Ireland, and of the East India Company, which paid only 30s. for the transfer of all amounts, however large or small. All the shares he had enumerated, except the last, paid the duties of from 21 to 11 per cent. on probates, and from 1 to 10 per cent. on legacies. Mr. Porter, who for many years was head of the statistical department of the Board of Trade, and who was afterwards promoted to the secretaryship of that board, said in his work, "The Progress of the Nation" :—" The probate and legacy duties are accompanied by the advantage which generally attends direct taxation, that a much larger part of their produce than taxes indirectly collected finds its way into the public treasury ; they are also free from the evil effects commonly ascribed to direct taxation ; that it engenders irritation, and is regarded as a greater In reply to Mr. COLLIER, The CHANCELLOR of the EXCHEQUER said the report of the law officers of the Crown on the pre sent state of the law affecting newspapers, had not yet been received by the Government. PROBATE AND LEGACY DUTIES. Mr. W. WILLIAMS, in rising to bring before the house the subject of the extension of the probate and legacy duties to real property, said he had given notice before Christmas, of a motion to this effect, with the view of thus making up the deficiency in the revenue antici pated as likely to result from the reductions announced by the late Chancellor of the Exchequer. In deference to the generally expressed wishes of the house, he had withdrawn that motion. It had long been one of the most crying grievances of our system of taxation—that real property was exempted from those probate and legacy duties which were levied o n every d escr i p ti on o f personal property. The act which imposed the'probate and legacy duties was passed in 1796. Mr. Pitt, ap prehending successful oppositiOn from members of both houses of Parliament to subject their estates to those taxes, brought in two bills —one to subject personal pro perty to pay them, and the other to impose the same duties on real property. On the introduction of the first bill, Mr. Fox objected. to the separation into two bills. He said "There was a great deal of force in the objection about not bringing forward the other bill with regard to the tax on landed property. He saw no good reason why they should be, separated, but many why they should be kept together." Mr. Pitt agreed " that the principle on which the two bills was founded was much the same, and if this bill passed it would be very desirable that the principle should be extended to real property." The bill passed—only 16 voted against it. It passed the Lords without opposition, and soon re ceived the royal assent. That bill having been secured, the other bill was proceeded with, to impose the same duties on real property, on which occasion Mr. Pitt said, "That the principle of the bill having been already recognised in the personal succession tax, and also on the duties formerly existing upon legacies, it never could be paid vvith reluctance, because persons would feel little or no hardship in paying a tax out of that property which they did not expect to enjoy." The bill passed with little opposition to the third reading—a motion made by Mr. Pitt that it be now read a third time was lost by a majority of two. He then' moved that It be read a third time next morning, when the numbers for and against were equal.. The. Speaker gave his casting vote for the motion, but Mr. Pitt, seeing no chance of passing . it through either house withdrew it.. The 'other bill havig already became law, Lord Lauderdale,brought hon. gentleman would do whit he could to remove: the inequality which at present existed between real and personal property. The legacy and probate duties now , produced about 2,300,0001., whereas, if they were ex ' tended to all kinds of property, they would produce be tween eight and nine millions. When Sir R. Peel intro -1 duced the income tax a second time, he said that this would enable him to make a vast reduction in the.eaxes which affected the raw material of manufactur es. and the food of the poorer classes. And the effect of the imposition of the income tax had been .that taxes to the amount lof 13.inillions had been repealed or reduced. It was, i therefore, hardly possible to form an idea of the reduc tion of taxation which might be made if these duties were extended to real property. The division on this resolution would test the value of the Reform Act. The majority of the Parliament which in 1796 imposed the duty on personal, and rejected that on real property, was said to have been returned by 130 peers and great landed proprietors. Now, since the Reform Bill, that house was said to be composed of the representatives of the people ; and he repeated that the division upon this motion would enable the people .to judge how far this was the case, and how much they had gained by that measure, He trusted it would show that' they had at any rate gained a majority of that house against the longer continuance of this manifest and palpable injus tice. The hon. member concluded by moving "That in the opinion of this house, real property should be made to pay the same probate and - legacy duties as are now payable on personal property." The SPEAKER said that he had at a former part of the evening stated that his secretary had received notice from the agents of Mr. Callaghan,he petitioner against the return for the borough of Ca rlow, stating his inten tion to abandon that petition. He found, however, that his secretary had made a mistake in copying the letter of the agents, and that it had in reality reference to the withdrawal of the petition against the return for Lime rick; and not 'to that against" - thrrettfrn - foi edit. The house had, upon the statement which he had formerly made, ordered the order for the reference to the petition against the Carlow return to be discharged. As, however, the house could take no step in a matter of this kind ex cept in accordance with the statute, it followed that as there was no withdrawal of the petition against the Car los return, the order which they had made upon the supposition that there was, was null and void. It was now necessary that he should read the notice of the agents with respect to the withdrawal of the petition against the, return for Limerick, and that the house should then order the discharge of the former order, re ferring it to the general committee on election petitions. This having been done, The CHANCELLOR of the EXCHEQUER rose and said—The office which I hold would naturally inspire me with every prejudice in favour of the motion of the hon. gentleman who has just resumed his seat. He does not propose, as is too often the case, to deprive the ex chequer of the funds which belong to it, and for which it has ample employment. But he proposes to enlarge its funds, by imposing certain taxes not now universally applicable to the different kinds of property, upon a certain class to which they do not at present ex tend. Notwithstanding this, it is my duty to object to the motion which the honourable gentleman has made. And first of all, with all respect to him, and while granting the evident sincerity of his intention, and the perfect fairness of the manner in which he has stated the case, I cannot help pointing out to the house that there is much inconvenience and something like—l will not say evasion—but escaping from the rules of the house, in discussions of this nature. The effect of a re solution of the nature of that moved by the hon. gentle. man, is neither more nor less than to call on the House of Commons to depart from the work of legislation and practical business, and 'to content itself with the expres sion of abstract opinions. Supposing the house were to adopt the resolution of the hon. gentleman, the question of the probate and legacy duty would stand precisely where it did before. The hon. gentleman knows that there are plenty of instances of resolution of this kind being adopted by the house, commonly with the same want a forethought ; and which, notwithstanding that they related to measures of great importance, have taken no effect whatever. Now, these resolutions are not merely of a neutral or negative character, but they do positive evil ; because they tend to delude the country, and to make it suppose that we are doing the public business, when we are in reality doing no such thing, but merely expressing abstract opinions that do not affect that which should be done. The proper place to have proposed this resolution would have been in a committee of ways and means. The hon. member brought it forward in the month of December last, when the budget of the late Government was proposed, and he was then perfectly in order ; but at present he calls on us merely for the ex pression of an abstract opinion ; and though I do not in tend to take advantage of that objection to escape in any degree the discussion of the case, yet I do not enter on it without a protest at least to this extent, and without en dea,vourine to point out to the house the practical incon yenience_that Attends this method of procedure. lam `;',"-z - 7c:;;;;;;;:bi:":4;;;;;;:iiii:;:s" - iTg - pCorr - t; -. 2 - crre - ;;;, - ~:z-:----,,,;-t.ec.i. iici-a-14,7i-Afiati,„..r.-.6,,,kitmkrini,i-bra r duties are in truth not felt as a tax ; objections to them ing forward this motion are perfectly fair and just. I;'e as levied in this country might be brought forward, viz., are not disposed, either on this or on the other side of the partiality shown in excluding from their operation the house, to contend for exclusive privileges in taxation that description of property which from its greater corn- of one kind or the other. Such a privilege needs only to parative value and security is called real property. be named to meet with universal reprobation. The neces- This partiality has always been felt as a grievance, sary defects of human legislation in these matters render it and the sense of injustice which it is calculated to impossible to attain in practice perfect equality in taxa awaken is of more moment than any temporary irritation tion, but it is now universally admitted that that is the that may accompany any demand for money taxes." object to which your legislation should be directed. But This was a most important statement, considering the then I must represent—and I think that I may ask the authority of the person by whom it was made. In the assent of the hon. member to this proposition— that that year 1851 the amount of property which paid the legacy perfect equality must of necessity be the result, not of duty was 51,837,0001., and the amount of the duty was one of your taxes only, but of your entire system of taxa -1,315,3801., the rate varying according to the degrees of tion. It is impossible to lay on any one tax which shall consanguinity from Ito 6 per cent.; and, in fact, being operate with entire equality. You must consider each 10 per cent. when no relationship existed between the part of your system of taxation with reference to every testator and the legatee. The average rate was more other vital and essential part of it, and must strive to than 21 per cent. In the same year the amount of the attain a great general result which will fulfil the great probate duty was 1,063,4001., the rate varying from 2 3 / 4 ends of justice by laying the burdens of the public taxation per cent. on 201. to 1 3 / 4 - per cent, on large sums up to one equally on men's shoulders according to their strength ; million, all above that sum paying nothing. In some and that is the principle I shall endeavour to apply to cases legacy duty only, and in others probate duty only the consideration of this and of every other similar sub was paid; and as there was no official return of the gross ject. I must say in the first instance that Ido not amount on which the probate duty was paid in 1851, he think the statement of the hon. gentleman is as accurate had taken it as the same as that on which the legacy as a general fact when he represents the question—the duty was paid. The average duty paid on this was more important and difficult question before the house—as than 2 per cent., making the average rate of the legacy being a class question or a question of class interests. and probate duties together more than 4 3 / 4 per cent. In He spoke at one time of the exemption that " the great " the year ending April 5, 1851, the rental of real pro- had secured for themselves as against " the small." Now, perty on which the income tax was paid in England, it appears to me that that is a distinction eminently in Wales, and Scotland, was, of land 47,800,0001.; of mes- contradiction to the actual state of the case. If he means suages, 43,000,000/. ; of manors, mines, quarries, and to speak of the great owners of real property as against tithes belonging to lay impropriators, 4,430,0001. ; the small making together 95,230, 0001 . Taking the same descrip- Mr. WILLIAMS : No, no, the owners of real as tions of property in Ireland at 12,500,0001., they amount against personal property. together to 107,730,0001. As no income tax was paid The CHANCELLOR of the EXCHEQUER : The present state of the law as amongst the diff eren t h o ld ers on incomes of less than 1 50 1. a year, the amount of the rental in Great Britain did not include land, 'houses, of real property is unfavourable to the great and emi mines, manors, quarries, and lay tithes of less value than nently favourable to the small owners ; because it is 1501. a year, except in cases where other property corn- generally proved that the land of the country is under bined to make up an income of that sum. If this enor- settlement, and in the process of putting it under settle mous amount of real property was made to pay the pro- ment it has undergone considerable changes, and that bate and legacy duties, it would produce the following portion of the land which is not under settlement, and amount, taking the annual rental of Great Britain at 25 which is a small proportion of the whole, is, with the years' purchase, and the average duration of the lives in exceptions usually to be found, the land which is held possession of that property i? at 22 years, and the rental by small proprietors. (Hear, hear.) The honourable of Ireland at 15 years' purchase, and the average dura- i gentleman will say that this is a question between the tion of lives while in possession at 22 years, this would I landed class and the owners of personal property ; but give us the amount on which these taxes would be• paid that would be very far from being an accurate represen annually, 116,738,0001., which at 4 3 / 4 per cent. (the aver- tation, for this is indubitable, that, whether the exemp age amount of the taxes), would amount to 5,253,0001. tions now enjoyed be just or unjust, politic or impolitic, From this a deduction should be made of the amount of they are exemptions that it is in the power of every man real property which now pays those duties. This, Mr. holding personal property to secure to himself just as Trevor, the comptroller of legacy duty, estimates at much as it is in the power of the owner of real property 500,0001., being two-fifths of the whole amount of the ;to do so. (Hear, hear.) Ido not mean to prove that legacy duty; but Mr. Pressly, commissioner of stamps I by any elaborate argument, but merely by a statement and taxes, estimates it at less than 400,0001., in refer- 1 that lies upon the surface of the case, namely this, that, ence to which he said:—"l have endeavoured to arrive at considering the mode in which land is usually dealt with something like a calculation, but it is very unsatisfac- and the mode in which the great bulk Qf the land escapes tory." Against this deduction again should be placed the the payment of legacy duty as under settlements, it is as value of land, houses, mines, manors, quarries, and lay \ much in the power of an owner of personal property to impropriator tithes under 1501. a year, which are not put his property under settlement as it is in the power included in the income tax returns. The amount under iof the landowner. (Hear, hear.) And personal pre lio/. a-year in schedule Ais 9 , 940 , 0001 ., of which 11. per perty in this country does go very extensively under 'cent. is personal property, leaving of real property settlement. I have been making inquiries to see the 8,847,000/., which, at 25 years' purchase and 2 2 years' extent to which funded property is placed under settle duration of life in possession, gives 452,400/., a medium ment, and it is impossible to attain anything like per between the estimates of Mr. Trevor and Mr. Pressly. feet accuracy in the calculation, but I will venture to If the probate and legacy duties had been imposed on say that a considerable portion of the entire funded real property in 1796, and had been allowed to accumu- property is under settlement at this moment. (Hear, late with interest and compound interest to this time, ' hear.) The difference between the settlement of they would have paid off the greater portion of the na- landed and personal property is this—the settlement tional debt. The injustice of these taxes did not escape of landed property is always made with perfect bond the late Chancellor of the Exchequer (Mr. Disraeli), who fides—it is made in reference to family arrangements— in his speech on the budget said, "We have not neglected , it is commonly made in the early part of the life of the carefully to examine the question of the probate duties, actual possessor of the property, with reference to the and we think it not impossible to bring forward on the contingency of his death, which is not likely to take right occasion a duty on successions that will reconcile place for many years. (Hear, hear.) Many settlements the system of injustice now so much complained of." 1 of personal property correspond essentially with this That was the legacy which he had left to the present I settlement of landed property ; but there are settlements Chancellor of the Exchequer, and if he did not carry out ' of personal property, such as by deeds of gift, that do f a ithfully these principles, the nation would triumphantly no t corre spond with this settlement of landed p ro p erty bring the right hon. memb er for Bucks ( Mr. Dis- at all. (Hear, hear.) Deeds o f gift are executed by raeli) back to power , for th ey never would allow the ' parties in trust to reserve the proceeds and capital of the con tinuance of the gross injustice at present perpetrated i property to the absolute and unrestricted disposalof the person who constitutes the trust, and with power of re - large these taxes. He could refer to many instances of ' yoking the trust whenever he pleases, with no obligatiron. large landed estates which had been bequeathed by land to publish the trust, so that it is in the power of any makes known of owners, in order to show the amount which would have settlements by been realised to the nation had real property been charg - man, by writing certain things down on a sheet which he keeps in his drawer, and personal property able to these duties. He would, however, only mention body, to execute one of those voluntary art of ate duty. paper no one instance. Lord Rolle, not long since, left to a rela deed of gift by which he carries his tion of his wife an estate worth 40,000/. a-year ; the beyond the rule of the legacy or rob TMhrd. WILLIAMS—That CHANCELLOR of i t s h p e value of that estate, at 25 years' purchase, would be my complaint. 1,000,0001., upon which the legacy duty would have been 100,0001., and the probate duty 15,0001., if real not describe this practice to 'ustX.fell' important purpose, namely, for the Eglj o E f ß sh — ow i property had ben subjected to these taxes. If a labourer showing g o on this estate, by frugal savings, had left behind him tion is not a class uestion. 3 I purpose but for a most property of the value of 201., including his scanty furni that this great, and because it does not ive the momentous, and very difficult ques ture, and even his smock-frock, it would have been corn- • vantages over . personal g proper l t a y n pelled to pay both probate and legacy duty, even if left q in the way it is supposed,. to a brother or sister, And this was in England—in a Christian country, where it was said that we acted on assigned to d which ed arero e t r o toy commonlytho a n d e law. (gear it as conferring in the present state rant — He t t e h a e h ab . surds , the principle of doing to others as we would be done by. entertained the highest opinion both of the abili ties state of t T h h e e la b w ad l s a t m ate w o i f ili t n h g e law I g concede — and the moral qualities of the present Chancellor of the Exchequer, and•doing so, he implored him to take this subject into careful consideration, and to remove from that e bout it, namely, in due time will be remedied—but the to law has not most odious and aggravated future a class of landed the landed interest the stigma of screening themselves • that those laws are laws passed by the from the payment of taxes which they imposed ; proprietors for the purpose of sec . 1 classes and the upon , others, He had, indeed, great confidence that theri hi 1 elusive privileges, which the co gear, hear.) Haying g ' holders of money do not enjoy. ( ur ing to themselves ex- cl ,deductions from the statement of the honourable tleman, I shall now make a few remarks on his sanu . e expectations with respect t,o the enor mous amount of landed property that may be brought under the operation of the law by the change which he proposes should take place. (Hear, hear.) I did not precisely catch the actual figures he stated, but I thought his calculation was that several millions were to proceed from this proposed taxation of ( landed property. But the honourable gentleman has made a most serious omis siOn because it is not true that nothing whatever is paid by landed property to the legacy and probate duty. (Hear, hear.) Annuities and all sums of money charged upon land pay legacy duty ; all lands directed to be sold for the purpose of dividing the proceeds pay legacy duty; and an eminent solicitor, Mr. Baxter, gave in evidence befOre a committee of the House of Lords, ,that out of ten wills disposing of unsettled landed property, nine directed the estates to be sold and the proceeds to be divided. (Hear, hear.) Mr. WILLIAMS--That was in a particular district in Yorkshire. (Cries of ')rder, order.) The CHANCELLOR of the EXCHEQUER—I am going through the deductions one by one. And this gentleman gave it as his opinion that this quantity of land was liable to be sold, and to pay the legacy duty. (Hear, hear.) I have had an opportunity of seeing Mr. Trevor, an i n t e lli gent witness who gave evidence before the committee of the House of Lords, and I asked him the proportion he now forms of the legacy duty that is paid by real property under the provisions of the act of 1805, and he computes it as seven-sixteenths of the whole amount. (Hear, hear.) Your machinery does not enable you to state with perfect precision the real amount paid by real property, but a good judge tells us that it amounts to seven-sixteenths of the whole. (Hear, hear.) Though it is true that a great deal of real property escapes the legacy duty, yet this is also unquestionably true, that if you had the power to levy your legacy duty uniformly and equally over the whole property of the country, and if you succeeded in levying that legacy duty over the whole of that property, I doubt very much if you would get so good a proportion as seven sixteenths out of the land. (Hear, hear.) I think you might get more than nine-sixteenths out of personal property, and less than seven-sixteenths out of landed property. (Hear, hear.) But another important deduc tion is to be made from the statement which the hon. gentleman has made to the house. The supposition is that the great bulk of landed property escapes altogether the operation of this duty, but those who discuss the . qtestion appear to forget the subsisting mortgages upon the land. - -- (Hear, heir, hear.) - Now, wha&proportion of the land of the country is under mortgage ! I believe I should be estimating moderately if I said the land of the country was charged with mortgages to the extent of a fourth part of its value. (Hear, hear.) It may be more, but I assume it is one-fo ur th, so that the bene ficial interest to that extent pays probate and legacy duty. (Hear, hear.) Now the hon. gentleman could not intend to say that if this new system which he pro poses were established the parties should pay the tax twice over. (Hear, hear.) Suppose there is an owner of landed property which is valued at 22,0001., and the income from which is 7001. a year ; s u pp ose lso there is a mortgage for 7,0001. charged on that land on account of which the owner pays 4001. yearly ; surely the hon. gentleman does not intend to say that the owner of that land is to pay the probate and legacy duty on the 7001. a year, and on the 4001. a year too. (Hear, hear.) To come, therefore, to a true judgment in the case, you must deduct from the whole mass of the landed property of this country the portion of it that pays probate and legacy duty in the shape of interest upon mortgages. (Hear, hear.) Thus far I have only spoken of the deductions that ought to be made from the statement of the hon. gentleman ; further I will go on to say, that it is one of those subjects that cannot be viewed as an isolated question—we must take into view many other circumstances and previsions with respect to the landed property of the country. The hon. gentle man spoke of the stamp on conveyances. No doubt was the policy of the Legislature comparatively to burden the transfer of land, and to facilitate the descent of land—on the other hand, to burden the descent of personal property, and to make the transfer of personal property easy. The statement has been often made, and the hon. gentleman impugns it by stating that the same stamp duty is levied upon the transfer of railway shares that is levied upon the transfer.of a piece of land. That is true, but he should recollect that there is between 70,000,0001. and 80,000,0001. of property — no small portion of personal property, namely, the funded property of this country—that pays nothing' at all upon transfer, and when settled to a considerable degree pays nothing on descent. (Hear, hear.) Although you may choose by your system of stamp duties to fix the same rates for landed and personal pro perty, it will happen that your personal property will go scot-free as to transfer where the landed property must pay the stamp on transfer. (Hear.) The reason is that the great bulk of personal property is capable of passing by delivery, and being so capable it requires no legal transfer ; it has no legal transfer, and the stamp duty is not paid. It is quite true it is paid upon railway shares, and on some limited descriptions of personal property ; but as to the vast proportion of the transfers of real property they are subject to no tax whatever but the re ceipt stamps ; and I believe it is but too true that that that trifling amount is in many instances not paid at all. (Hear.) The sum of 10s. is enough to cover the transfer of a million of money, and the fact is that the great bulk pays nothing or next to nothing upon transfers. (Hear.) That the tax upon conveyances is a compensation for legacy and probate duty is not entirely to be put out of view, and when you are adjusting a system of taxation for real property and personality, you must not forget the facility of transfers whicti personality so entirely en joys, and thit - V1Z514,4r7 , 0u-sar enseethat -irst.yquai "-- rate is to be paid upon it, yet, in practical operation, the great bulk of it escapes from the payment of the tax. You cannot put that out of view in considering what justice demands in dealing with the taxation on real pro perty. (Hear, hear.) lam the last person to claim any favour fur real property—but it should not be subject to unequal taxation ; and the amount should be estimated not by any one duty, but by the operation of your gene ral fiscal system, and it is utterly impossible to exclude from the view of that general fiscal system of local taxa tion. You cannot forget that in England alone 10,000.0001. a-year is levied off real property, about which personality knows nothing at all. Mr. WILLIAMS—Houses are charged. The CHANCELLOR of the EXCHEQUER—It is the realty that pays, Houses may be real property as well as land. Mr, WlLLlAMS—Railways. The CHANCELLOR of the EXCHEQUER—I al ways looked upon the case of railways, in respect to the rates they pay, as one worthy of consideration ; and I agree with thehon. gentleman entirely, that railways and the unfortunate owners of tithes are very unfairly treated. (Hear.) In the consideration of your fiscal system you cannot put out of view the fact that in England something like 10,000,0001., and in the whole United Kingdom 12,000,0001. or 13,000,0001., are levied off real property for the purposes of local taxation, about which personal prop er ty k nows no thi ng whatever. (Hear, hear.) That is not the principle of your law ;. according to the principle of your law, personal property is just as much subject to those local charges as real property. (Hear, hear.) I do not, however, wish to see personal property subject to those charges. It would lead to confusion, tyranny, and a multitude of evils, if you attempted to subject personalty to those charges ; but I do not doubt that if plans of reform are driven to an extreme extent you may bring that personal property within the scope of local taxation. (Hear, hear.) In stead of endeavouring to reach mathematical precision in each item of taxation, we should look on the result of taxation as a whole, and endeavour to establish fairness in its operation. (Hear, hear.) The time will come for the discussion of the income tax, and at present I am not going to open it prematurely, but I wish to advert to a single point. I am not going to speak of the in come tax at this moment in so far as it falls upon skill and labour, but I am only going to look at it in so far as it falls upon property, and upon property, too, which is the subject likewise of legacy and probate duty. (Hear, hear.) Confining my view to that subject, I say boldly you cannot defend the present incidence of the income tax upon real property. (Hear, hear.) The in terest arising from money in the funds and the interest payable on mortgages pay the income tax according to the income actually received ; but real property pays the income tax, not according to what is received, but it pays the income tax on repairs, it pays the income tax on arrears, it pays the income tax on vacant farms, and in half-a-dozen other cases whe re no income is re ceived. gentleman as I s h a l l d ra n te ee fu a l gtoootdheanhdon. Mr. WILLIAMS—Then amend it . n e wi he ll w b i e ll The CHANCELLOR of the EXCHEQUER—No m be a , s p o ro g it. (Hear, hear.) The melanch oly plan to amend driven to is, that we must perfo r ce conclusion lam in many cases to put up with i nequalities, make up our minds satis fied that, on the whole, the nequalities, and be if those inequalities are f ends of justice are attained (Hear, hear.) I think °llud to balance one another. that bear upon this disc these are all most important facts into view you cannot discussion, and without taking them question. Therefore , arrive at a fair estimate of the —to look at the o to look at some isolated question description of peration of the law with regard to one tions of other p roperty, without considering the opera tions reprehensiblesystems of taxation upon it is, Iwill r z e iotT e y e to be corrected and p ra c t i ce, but it is a practice t ha t d red in refer ence g to other topics, if we u are a li fi t e o d , arrivea c onsidered ::' a general conclu sion that will be a safe guide in practice' (Hear, hear.) With respect to the mode in whic h one p articular duty is fixed, I think there is a strong case against it. The present system requires amendment in consequence 9f the capricious and absurd arrangement of th e . eu sca w l e e of duty. (Hear, hear.) Why are we toi therstop h e w hen no have reached one million of money, as f etoppiog at that such thing in this cou ntr y except a f und d that scale should amount? And if n othing else be one, that an immense amount of be re -adjusted. It is cleardut which, according to the per,onal propertyesczsesrapye, and especially through present Law, shou ld fon of the present law is most deeds of gift the opera I unsa tisfactory . (Hear, hear.) Th ere has been an enor . mous i n crease in the p er sonal property of this country, but the legacy duty does not grow larger. The entire a mount that has paid le g ac y duty fora series of years is ~ ~ about 45 000 000/ and there is very little doubt that if you did not alter the p rinci p le of the law, lookin g to personal property alone, 'instead of 45,000,0001., out of w hi c h seven-sixteenths i s derived from real property, you should get something very near to double that amount. (Hear, hear.) The hon. gentleman has ad verted to the case of the poor man ; he says his propert y pays the full probate duty, and I agree that 1 't does , and that it is a great hardship. The wealthyman, who has legal assistance, is enabled to avail him self of the means of escaping the burdens of th e l aw, but the man who leaves 301. or 401. has no such constructed that it calls upon him with a disproportionate .;