The Sun. — London, England, 1853-05-24 00:00:00

Etoud. A committee had sat upon this subject at an early • date,• and when they reported that the debts and the finances of th.D two countries should be consolidated, with what view did they make that report? Did they make that reportiu the sense of imposing a burden upon Ireland for the relief of England, or of imposing a burden upon England for the relief of Ireland ? They imposed a heavy burden upon England for the relief of Ireland, and that statement rested upon figures which were upon the table of that house. They had been told it was a great hardship that Ireland, paying 4,900,000% or 5,000,0031. a-year, should pay anything more into then.a tional Exchequer. Why, in 1815, just before this subject was examined, and before the debt of Ireland wa s consoli dated with the debt of this country, the annual charge r of i,es debt upon Ireland, irrespective of one farthing of charges for military or civil government,—the mere c har g e debt was 5,900,0001. (Hear, hear.) This , he repeated, of Irish atel,a sum `vas the simple charge of her debt ; and, having paid this_ of 5,900,0001., expenses of a civil and military character had still to be met. Such was the state of things which was put an end to by the Act of Union, auclafterct,hHeraetit, was that this motion was made for a committee. hear," from the Opposition benches.) Hon. gentlemen did not seem to think this demonstrative enough. They reap peared- to believe that the payment by the Irish nati nearly 6,000,0001., besides all charges of government, before the Act of Union, was an ample proof that to expect them to pay more than 4,000,000 1 - or 5,000,0001. now was a gross injustice ;--that was to say, Ireland was called upon now to contribute to the annu al payment upon her debt and to the expenses of her government together a great deal less than she had been before paying —or rather than she had been bound to pay for debt alone ; and that, They thought, was no demonstration at all ! Well, then, there was another return upon the table of this house. It was moved for by the hon. member for Glasgow in 1849, and iu this return they would see the revenue and the expenditure of Ireland in every year from 1817 to 1848. The expenditure on account of Ireland in 1817, including civil and military charges, was 10,241,000/. ; and the total payments into the Irish Exchequer, as against that expenditure, were 4,381,000/. ; so that the amount provided from the British Exchequer to make good the deficiency was 5,856,0001. in that single year. This was one of the proofs which the hon. and gallant colonel wanted a committee to show. He would not weary the house by giving all the figures of this return, but there was a column showing the payments made by the Exchequer from 1817 to 1848, and the very lowest payment made in any one year for Irish expendi turd and Irish debt out of the British Exchequer,—that was to say, to make up the deficiency of Irish debt and expenditure, was 1,977,0001., but, generally speaking, it was from 5,000,000/ . t o 6,00,000/. during the early part of the period, and from 2,000,0001. to 3,000,0001. during the latter part. If this was the case no committee was wanted to inquire whether Ireland was paying more than her fair proportion of taxation. (Hear, hear.) The figures he had q uo t e d s h owe d t h at s h e had-not been paying at any period the charges immediately applicable to her in re spect to her debt and government, and that was, he ap prehended, without charging Ireland with any portion of our colonial expenditure. The hon. and gallant gentle man (Colonel Dunne) had not, he believed, adverted to the' terms of the Act of Union, nor to the fact that it contem plated or provided for the principle of consolidated finances and equal taxation ; and that that principle was to become applicable when the debt of Ireland had reached a certain proportion of the debt of England ; it reached a much higher proportion than the debt of England at the end of the war, and was precisely the case which was provided for by the act. The debt of Ireland reached an annual charge of nearly 6,000,000/. a-year, when the annual charge of the English debt was by no means in that proportion ; and then committees of this house sat, and recommended the abolition of the separate system. On the 19th of June, 1815 a committee of this house reported that, on: the whole, with a view to the equal advantage of all parts of the empire, and of relieving Ireland from a burden which experience had proved to be too great, and at the same 'time with the hope of rendering her resources more pro ductive, it was expedient to consider the propriety of declaring that all future national expenditure should be defrayed indiscriminately by taxes raised from the same articles in each country ; and so on. Whe ther these facts appeared material to the hon. and gallant colonel he did not know, but he thought his noble friend (Lord C. Hamilton) must be, convinced that the Act of Union had been strictly and punctually carried into execu tion, and not for the oppression, but for the relief, of Ire land from burdens too great for her to bear, and to make the comparative power and resources of England available in order to meet those burdens. In this way from 2,000,000/. to 6,000,0001. had been annually paid out of the British Exchequer for the purpose of meeting charges created by expenditure on account of Ireland, which would have con tinued due, and which would have had to be borne by Ireland if she had continued separate from England. (Hear, hear.) Ho ventured to hope after this that the house would consider there was no occasion for a commit tee of inquiry into a matter which was as clear as daylight at this moment. (Hear, hear.) Free trade, forsooth, had had to bear its part in this discussion, as if nobody in Ire land had gained by free trade ! (Hear, hear.) As if no body in England had lost by it ! Had the fall of prices been confined to Ireland? Had there been no fall of the prices of agricultural produce in this country ? Ireland, speaking generally, was a country in which oats were the principal cereal produce, while wheat was the principal produce of England. On which, he should like to know, did free trade and foreign competition bear meet ? (Hear, hear.) Why, upon wheat. (Hear, hear.) Then they had been told about the destruction of Irish manufactures. Now, what was gained by the use of the language of hyperbole in the debates in that house ? (Hear from Colonel Dunne, and laughter.) The hon. and gallant gentleman cheered that sentiment. He (the Chancellor of the Exchequer) had thought that Belfast was in Ire land. (Hear.) Ho had been under the impression that there were manufactures in Belfast, and that they were not in a retrograde condition. lle had heard some people so audacious as to say that the manufactures of Belfast were advancing faster than the manufactures of almost any other part of the United Kingdom. (Hear.) And yet speeches in that house were to be pointed by dole - ful ditties upon the destruction of Irish manufactures ! (Hear, hear.) He agreed with hon. gentlemen that the Government were bound to be not only just but conside rate towards Ireland. Tho injustice of this proposition was shown in the first place by throwing overboard alto gether the consideration of the consolidated annuities. (Hear, hear.) Of course, if in a matter of figures all the items on one side were struck out, you might come to any result you desired. But he objected to this plan of striking out all the items on the other side of the account. This, however, was not a mere matter of account, and the great fallacy lay in so considering it. Ireland consisted of pro vinces and classes which must be separated in considering the proposals of the Government, which gave relief to those who wanted it and laid burdens on those who could bear the burdens. (Hear, hear.) The fact was, that the rich parts of Ireland had been hitherto exempted and excused • from paying their debts from their conjunction with the poor parts. (Hear, hear.) Leinster and Ulster had 'no ground for objecting to the imposition of the income tax. It was said that Ireland was a poor country, but what was a poor country? It was a country in which money was scarce. But if Ireland were a poor country, it followed that a man with 1501. a year was richer in Ireland than a man of the same income in England. (Hear, hear.) He thought that the strictest justice demanded the extension of the income tax to Ireland. The income tax in Munster would yield from 85,0001. to 87,0001. from real property, and it would relieve that province from the payment of about 90,0001. from consolidated annuities. It might be said that the two amounts were about equal, but that would be a fallacious method of looking at the question. Who paid the consolidated annuities? The landlord and tenant. Who paid the income tax? The lamllord and the mortgagee. The gross amount might be the same, but while the landlord would still pay about half, the mort gagee would pay the other half, instead of the tenant. • (Hear, hear.) Did Irish members really suppose that the people of England would abandon the consolidated an nuities, and forego the income tax too ? If, as practical men, they thought it possible to prevail upon Parliament - to give up the consolidated annuities, and not to impose - the income tax, he could understand their conclusions, but he admired the sanguine temperament which enabled them to come to such a conclusion. (A laugh.) The hon. gen tleman the member for Ennis had shown very clearly the falsity and absurdity of the pretence that the poor parts of Ireland were going , to shift their burdens upon the richer parts. He (the Chancellor of the Exchequer) especially , protested against the assumption that Ireland was ag grieved by the increase in the spirit duties. If Ireland were aggrieved by an imposition of a duty of 190,0001. upon spirits, had not Scotland a right to complain that a duty of 270,0001. upon spirits was imposed upon her with out any gift of consolidated annuities ? (Hear, hear.) Yet, not a single voice had been heard, either in that house or out of it, from Scotland saying, " Can't you give us some thing by way of compensation for the additional spirit duties you arc going to levy upon us ?" (Cheers.) The principle was to levy as large a duty upon spirits as you could collect. He had heard something about the rights of man, but he denied that it was one of the rights of man that Irishman should gut intoxicated upon whisky at 2.3. 4d. a-gallon. (A laugh.) He thought it would bo gross wrong to levy three times as much duty upon spirits in England as in Ireland, and he protested against putting down this additional. spirit duty as a wrong and burden inflicted upon Ireland. For these reasons he besought the house not to accede to the motion of the hon. gentleman . (Cheers.) Sir J. PA KINGTON was not prepared to say whether or not the hon. member for Portarlington had taken the best course 'in moving for a select committee, but he would vote for any form of proceeding by which he could express . his opinion that the budget bore hardly and unfairly upon Ireland. (Cheers.) At all events, no inconvenience could be sustained from Ireland being exempt from income tax until the select committee had reported. The right hon. • gentleman had accused his noble friend of passing over figures, but he had shown the same good judgment in pass ing over the speech of the right hon. member for Ports mouth (Sir F. Baring). Ho had not heard any attempt on the part of hon. gentlemen opposite to answer that speech. As an English member, unconnected with Ireland, he thought the great defect of the budget was its want of im partiality. The right hon. gentleman said, as a reason for imposing the income tax, that Ireland was relieved from tho consolidated annuities, but he could not accept this answer, and he thought it a great mistake on the part of the Government to put the consolidated annuities in the same category with regular taxation. What was the origin and cause of the consolidated annuities ? They were the result of that awful infliction with which it had pleased Providence to visit Ireland. A part of this debt was indeed,_. incur re d by b u ildi ng wor kh ouses f or th e un i ons . -t l .-0 sat up- s t a i rs upon a comm itt ee w h ere th e re l a ti ve distress of th e I r i s h coun ti es was ex hibit e d b y a s h a d e d s nap. Tho consolidated annuities had pressed heavily upon the black counties of the west and south, and the Chancellore e of the Exchequer was going to give them re word t o ,I 3 l ,:i i i ) rnportant relief, against which he had not a p arliament was to relief was no adequate reason why north not only wa the white counties of the east and. tional burden of taxation. the income tax, but with a great addi athe Lords' committee(Hear, hear.) From the Moment annuities must beenhavernaae their report, the consolidated considered as virtually gone, and it became morally imporible for the Government to co' llect portio them. (Hear, hear.) ' connected with the workhrat was see , which he did not not see why the Government should ee i3 l i a a i n t s al t . of . tei annuities should not why this portion of the eonso r in facz etinbers.) The Chan be paid. (Cheers from the Irish f f tdueibtt cellor of the Exchequer had, which he was ously and unnecessarily, a conside ra bl i. o r ° l i v a which he might not only have recovered bound to recover. (Cheers from the Irish inemw right hon. gentleman (Sir C. Wood) last December s tr sil not only that Ireland could not bear an .income tax, but ' that she could not bear additional taxation. Th remission o f th e t eller of the Excheque r stated that the e Chan_ c onso lidated annuities was an e q uivalent, but while he a bandoned 240, 000 /. a y ear from this source, he impo se d r • and, in the third an income tax of 460,000/. ; ho imposed, secondly, spirit in 198 0001. a year duties, bringing while t il to e get place, he imposed a succession tax. It at the amount to be raised rom tawx,agfdiorfficwu hoa, member for D unga r an r eckoned the amount at 300,0001., the noble lord (J. Russell) and the Chancellor of the Exchequer said it would not exceed 60,0001. Did the right hon. gentleman call that an equivalent ? It must be looked at as an Irish kind of equivalent. The right hon. gentleman professed to be a follower of Sir Robert Peel, but let him remind him of tho course which Sir R. Peel had taken with regard to Ireland. (Hear.) In 1842, when the income tax was proposed, it was naturally desired by English members that Ireland should bear her onion of the burden ; but Sirß. Peel said he did not propose to levy an income tax upon Ireland, and as a substitute, he imposed a duty upon spirits and some additional stamp duties. .The latter, he believed, to some extent, still remained, and the Chancellor of the Exchequer not only proposed to give Ireland an income tax, but to levyan additional spirit duty of an amount equal to two-thirds of that which Sirß.Peel imposed as a substitute for the income tax. These were, to his mind, satisfactory proofs that the budget of the right hon. gentleman bore hardly upon Ireland. (Hear, hear.) And let it be remembered that Sir R. Peel took the course he had described in 1842 before the heavy affliction of a famine had fallen upon Ireland. Parliament was now told that there was no reason why Belfast should not pay in come tax; but Belfast was not all Ireland. Belfast might be prosperous, but he could not believe that any country could go through such an ordeal as Ireland, and suffer such a visitation of Providence without having its means se riously crippl e d. (H ear. ) I n conclusion, he must repeat that he had heard no attempt made by any member of the Government to answer the clear and able statements of the right hon. member for Portsmouth,—statements which did not go back to the Act of Union, which did not dwell upon one portion only of th e budget, which took a compre hensive view of the whole subject and its probable bear ings, both now and in 1860. The right hon. gentleman had arrived at the result that the immediate balance in favour of England by the budget was 1,040,0001., while there was a balance against Ireland of 413,0001. Then, lookinc , to the year 1860, and supposing the whole of the Chancellor' of the Exchequer's plans to be carried out and the income tax to be repealed, he found that the further remission of taxes to England would be 6,715,0001., while to Ireland it would be only 47,0001. (Hear, hear.) He thought that these figures fully bore out the opinion which, as an English member, be had deemed it his duty to make, that the present budget did bear hardly upon Ireland, and that it was not conceived in that spirit of fairness and impartiality to all parts of the empire which ought to characterise a measure of this nature. (Hear, hear.) Mr. F. SCULLY said that the Government of which the right hon. gentleman who had just sat down was.a member had last year collected from poor Ireland no less than 120,0001. under the consolidated annuities. They had pro posed, also, the extension of the income tax to Ireland, and he believed that if they were now in office they would be discussing the question of the income tax without the abo lition of the consolidated annuities. (Hear, hear.) The present motion of the hon. and gallant member for Port arlington had upon the face of it very strong recommenda tions. He had always as a speaker supported the principle of inquiring into the fiscal regulations of the two countries, and if this question were now per se before the house, he would say that it should be agreed to. He believed that there had been exaggerated statements made on both sides with regard to the amount of debt due by the two coun tries, and he thought, therefore, that it was a fair subject for inquiry. But there were other questions which also required looking into. Rateable property in Ireland at present paid 4s. in the pound, while in England it paid only ls. 10d. This ought to be assimilated before both were placed upon the same footing with regard to taxa tion. Under the proposed system, also, the payers of county rate and poor rate in England would obtain some relief, while the payers of the county teas and poor rates in Ireland would obtain none. Again, there was a large increase in the burdens upon this description of property in Ireland. The Medical Charities Bill, the relief of pauper lunatics in Ireland, criminal prosecutions and gaols, all the results of recent legislation, or greatly enhanced in amount within the last few years, would add considerably to the burdens upon that country ; but as they were outlays for the benefit of all, he contended that they should be dis charged out of the consolidated fund. At all events, the extension of the income tax to Ireland would certainly compel the consideration of all these questions. (Hear.) With reference to the calculations of the right hon. member for Portsmouth, it struck him that a great fallacy pervaded them. The right hon. gentleman said that in 1860 England would gain 6,715,0001., while Ireland gained only 47,0001. But the right hon. gentleman had based that calculation on the assumption that in England there would be a remission of the income tax, amounting to 5,500,000/., while in Ireland he had only calculated the remission of the consolidated annuities, with the increase of the spirit duties, and had left out of view the income tax altogether. That was a most important omission. He supposed it had been made inadvertently at the time, but he wondered the right hon. gentleman opposite (Sir J. Pakington), after a calm consi deration of the question, should have repeated and adopted that statement. He (Mr. Scully) calculated that in 1860, if the income tax were remitted in both countries, Ireland would be a great gainer ; but that if it were continued in England, it clearly must be extended to Ireland. Upon that he believed there could be no two opinions. If it were continued in England, it must sooner or later be extended. to Ireland. (Hear, hear.) There were numerous objec tions to the details of the income tax which he thought might with advantage be discussed in the committee ; but, at all events, let them have an inquiry similar to that now moved for by the hon. and gallant officer, because he was convinced, if it should result in a report that Ireland was unfairly taxed at present, that the impost of the income tax would be removed in the succeeding year. Under ex-_ isting circumstances he feared, however, that the motion would be regarded as a factious one, and he did not ap prove of a factious opposition to the Government. He had seen too much of it already to like it. He preferredto take a common-sense, intelligible view of these matters, and he begged, therefore, to suggest to his hon. and gallant friend that he should strike out from his resolution the words, " before additional taxation bo extended to Ireland." (Hear, hear.) Mr. MAGUIRE thought the hon. member for Tipperary (Mr. F Scully) was altogether wrong in imputing factious motives to the hon. and gallant mover of the motion, and deemed it his duty, as an Irish member, to take every pos sible opportunity of opposing what he must consider an injustice to Ireland. The right hon. gentleman, in one of the jauntiest speeches for a Chancellor of the Exchequer he had ever heard, had stated that the taxes now to be im posed on Ireland were just, and were acknowledged to be so by the greater portion of the people of Ireland ; but he had seen a protest against the income tax, which proceeded from gentlemen connected with Tipperary, and he had heard of others from Mayo and Galway. If he were allowed to mention a secret, he might also tell the house that the hon. member for Mayo narrowly escaped being chairM at a fair in Galway the other day on account of his having opposed it. (Laughter.) There was also a petition signed by 3,500 inhabitants of the city of Cork against it. He had communicated with his own constituents, and the result showed him that the general feeling was strongly against the tax. Tho attempt to gull the people of Ireland, by say ing that they should pay 460,0001. a-year in return for a gift of 245,000/., was something more than a mere financial juggle ; it was an Exchequer swindle. (Oh, oh ! and laugh 7 ter.) Me did not wonder at Englishmen laughing ; but he was astonished, when the trick was so stale, the juggle so plain, that an Irish member could be gulled by it. It did surprise him that any hon, gentleman could be so simple as to say that the consolidated annuities would last 40 years, and that the income tax would last only six. Why, nobody could doubt that the consolidated annuities were virtually gone. (Hear, hear.) The late Chancellor of the Exchequer had intimated an intention on the part of his Government to deal with them. The hon. member for Tipperary had the audacity, the hardihood, to assert that the Government of Lord Derby was pledged, by its organs in the press, and by its electioneering agents on the hustings , to aban don them ; but with regard to that he would remark, that he was one of those Irish members who were induced to vote against the budget of the late Government by the authoritative announcement that if the Opposition were successful, and the present Government came into power, they would not impose the income tax on Ireland. He was one of those Irish members who felt indignant at the attempt of the late Chancellor of the Exchequer to put in the sharp end of the wedge of taxation. But the right hon. gentleman (Mr. Disraeli) had asked only for an addi tion of 60,0001. ; that surely was something of a justifica tion for his opposition to a scheme which demanded the immoderate sum of 460,000/. The late Sir R. Peel had refused to impose the income tax on Ireland in 1842, when the poor rates were not more than 280,0001. What were they now ? Not less than 900,0001., while they were nearly 1,200,000/. The Chancellor of the Exchequer had not shown much courtesy to the hon. and ,gallant gentleman (Colonel Dunne), but he had shown still less sympathy for the sufferings of the people of Ireland. The right hon. gentleman seemed to overlook entirely the years of suffer ing and famine which Ireland had unhappily experienced. (" Divide, divide.") Ile thmight it was a question worthy of consideration in a committee, whether Ireland was or was not in a position to bear an additional burden of taxa tion. Niue millions of property had changed hands, and a similar amount was about to undergo the same process through the. agency of the Encumbered Estates Court. Was there no suffering or misery entailed upon large classes of people by such a proceeding, or was it to be con sidered as a sign of prosperity ? He contended that the creditors and mortgagees, a very numerous class in the country, were extensive sufferers by the operation of these Courts. The Chancellor of the Exchequer proposed to put one million of additional taxation upon Ireland, and to remit at the same time about 459,0001., so that the gross income would be 541,0001. The hon. gentleman than entered into an elaborate calculation for the purpose of establishing the' assertion that the local burdens paid 'by Ireland areeunted to nearly 8,000,0001. The right hon. gentleman had spoken of free trade. He did not object to it abstractedly ; at the same time, he believed it was working ill to Ireland, There was not a single class in Ireland which had not suffered by free trade. The value of all property had been reduced by it. He never was more impressed with the necessity of Ireland having full control over her own concerns than when he hoard the speech of the Chancellor of the Exchequer the other night. It was asked whether they were so sanguine —" sanguine" was the word, foolish was the meaning —as to hope that they could wipe out the consolidated annuities and not have an income tax, He would ask whether he had not a right to expect that the consolidated annuities should be remitted ? (No, no.) He contended that the people, of Ireland had, not only on the grounds of sympathy and generosity, but on the grounds of justice. Ireland contributed 5,000,0001. a-year to the consolidated fund ; did not that entitle them to some claim ? He, however, meant to impute no blame to the Chancellor of the Ex chequer. It was his duty as well as his anxiety to do all that ho could in support of his own budget. But was he (Mr. Maguire) to be told that ho sued in fornut pauperia when he resisted the imposition of an income tax on Ire land ? Did Sir It. Peel sue in, forma pauperis in 1842 ? Did the noble lord himself sue in forma pauperis when he declared that Ireland was not fit to bear an income tax ? There was nothing inconsistent on the part of hon. mem bers on his side of the house supporting the motion of the hon. and gallant member for Portalington (Colonel Dunne)—it was not factious. The Chancellor of the Exchequer had alluded to spirits. He believed that the people of Ireland were as remarkable as the people of England for temperance, but, let that be as it might, they (lid not oppose the additional duty on spirits from any selfish considerations. The distillers of Ireland did not in their resolutions condemn the increase in duty of Bd. a gallon, but they condemned the arbitrary restrictions wnich were imposed upon the trade, and they asked the Chancellor of the Exchequer not to carry out the resolution of imposing an additional duty of 8(1. a gallon, and thereby expose them to an additional burden. He considered that the _ considered it his duty to resist the present Ministerial budget. Sir Looking at all these things, and considering that precedent. not only unjust, de:.yflbei t Peel would not tax Ireland, he really oliooTatif • occasion Was .0 proposition of the Government on this erest, but altogether without ast spoke had expressed with that whom this - could not help rising injuredit the gratifying sympathy which the agriculturists of England, tho own sympathy with the people of Ireland to e x p ress h . injury. Leols at the " budget menaced with such Position of Ireland ; as one risen . SUN, LONDON, TUESDAY EVENING, MAY 24, 18 5 from the grave she was reeling with weakness, her sere clothes scarcely shaken off. At such a moment, he would ask, ought not the Government to give her strength—to repair her energies ? Yet, instead of this, here was the Chancellor of the Exchequer diluting her, bleeding her, purging her--(great laughter)—and when she asked for bread, giving her a stone. Unhappy Ireland, barely re covering from one plague—the plague of famine—was now to be subjected to another plague, the plague of locusts. (Laughter.) After a few words from Mr. O'CONNELL, The house divided, when the numbers were For going into committee Against it Majority 133 On re-entering the gallery, we found Mr. BLACKETT addressing the house. He suggested as a means of removing some of the imperfections of the income tax as it stood at preient, that the discretionary power now lodged in the hands of the commissioners in respect to deductions to be made for bad debts, and wear and tear of machinery should be as far as possible limited by the establishment of some definite rule, which might be embodied in a clause of the bill. As matters stood at present, different sets of commissioners adopted different practices in respect to these subjects. He also observed that in disputed cases some general court of appeal, which should exercise general jurisdiction over the whole of the kingdom, be beyond suspicion, and which should command authority by the regularity of the principles actuating its decisions, was greatly wanted. Such a tribunal might be composed partly of commercial persons and accountants, and partly of lawyers. He understood the Chancellor of the Exchequer, in introducing his financial scheme, to say that it was most inexpedient to trench on the wages of labour ; but if so, he (Mr. Blackett) knew not how the Chancellor of the Exchequer could fail to exempt from the operation of the income tax that class of operatives whose wages might be taken on the average at two guineas a week. At any rate, he conceived that that part of the scheme would either fail from the impossibility of collect ing the tax, or that it would create such an amount of dissatisfaction as to cause its breakdown. If the right hon. gentleman was able to remove these objections, he would do a great deal to make this tax, as it was his con fessed object to do, an available resource in times of emer gency and war. The house then resolved itself into committee on the bill. Upon clause 1, Lord C. HAMILTON moved the omission of the words " United Kingdom" for the purpose of substituting " Great Britain." The CHANCELLOR of the EXCHEQUER said, the amendment raised again the question which they had been discussing all night, and inquired whether the noble lord seriously meant to renew that debate ? Lord C. HAMILTON said, the right hon. the Chan cellor of the Exchequer had not answered the question he had put to him in the previous part of the evening— namely, how it was, if Sir It. Peel was right in 1845 in stating that Ireland was not fit to have the income tax imposed on it, that Ireland was now in a position to bear that tax ? The right hon. gentleman had referred to the arrangement of 1815, and to the report which had been made to the house, but he had not quoted these words : " Whereas the taxation of Ireland has increased of late years greatly out of proportion to that of England." (Hear, hear.) Was it for Irish purposes that increase of taxa tion had taken place? Was it not that the Irish debt was increased for British purposes—that the Irish debt had been augmented fourfold, while the English debt in the same period had been only doubled ? He acknow ledged that Ireland had benefitted by the arrangement of 1815, but as to the taxation imposed on her, the n. mem for the West Riding, a great historical authority, had told the country that the war which caused these enormous debts was carried on for the purposes of the aggressive policy of England—(hear, hear), and it was not the bellicose spirit of Ireland which had caused the increase of her debt. (" Divide !") The spirit of the Act of Union, whatever the right hon. gentleman might say of the 7th article, was against his proposition. In 1822 Lord Lansdowne, adverting to the financial condition of Ireland, said it was a specimen of the endeavours which had been made to place more taxation on that country than she could bear. The right hon. gentleman had not gone into the question of the condition of Ireland at all— ho had resorted to the old story of the consolidated annui ties. The right hon. gentleman, after the decision of the other House of Parliament, could never have expected to get the whole amount of these annuities ; but granting the whole amount to be remitted, and that 250,0001. was saved to Ireland, how could he show that Ireland was benefited by the remission of that sum and the imposition of 650,0001. in place of it. (" Divide r) Let him tell the house his reasons for coming to that conclusion. If Ireland was to have a permanent system of taxation, as the hon. member for the West Riding hoped it would be, under the guise of temporary taxation, they were entitled to ask for some proof that she was able to bear it. (" Divide r The right hon. gentleman had brought forward a new scheme—not of taxation, but affecting the relations be tween the two coantries. The total amount of exclusive remission for England, after deducting the increase of taxation, was 1,200,0001. The total amount of remission for Ireland was 250,0001., and that was met by a new in come tax and spirit duty. The CHANCELLOR of the EXCHEQUER said it ap peared to him that his noble friend had taken a very un usual course. (Hear.) The whole evening, till nearly 11 o'clock, had been occupied in discussing the propriety of laying the income tax on Ireland. The noble lord addressed the house at considerable length, and it was his (the Chancellor of the Exchequer's) duty to make a large demand upon the patience of the house in the course of the debate. In doing so, he made the best answer in his power to the noble lord, but the noble lord now said his answer was a bad one, and made another motion to see whether or not he would make a better. (Hear, hear.) He had no doubt it was true what his noble friend said, and he had brought forward many demonstrative arguments to prove that he had entirely failed in his reply to satisfy him ; but the house saw the total failure of his arguments, and the noble lord had the whole advantage of it in the division. (Laughter.) The question before them really was, whether they were to start again at the same point at which they had commenced in the beginning of the evening. (Hear.) Now, without wishinc , to be disr,spectful to his noble friend, he must say that he thought it would be hardly re spectful to the house if he were to start again precisely at the same point, and detain them with a discussion to which the house was evidently not disposed to listen. (Hear.) If his noble friend wished to raise the question again in a formal debate he would be prepared to meet him with such reasons as he was able to give ; but he would allow him to say that the question before them was not whether Sir R. Peel was right in 1845 or not—(hear)—the question was not what was right in 1845, but what was right in 1853. (Hear, hear.) If they went back to 1845, they might also go back to 1842, to the sime of Lord Sydenham, and so on, till they reached the time of Mr. Pitt ; but he did not think that sort of retrogressive motion was likely to be serviceable in the settlement of this question. (Hear, hear.) Colonel DUNNE supported the proposition of the noble lord, and contended that the Chancellor of the Exchequer had given no answer whatever to the arguments which had been brought forward against the imposition of this tax on Ireland. After a few words from Mr. M. O'CONNELL, Mr. ALCOCK pointed out the heavy burdens to which England was exposed, and from the pressure of which Ire land was altogether free, and thanked the Government for the act of justice they had performed in extending the income tax to that country. (Hear, hear.) Mr. VANCE said it should be borne in mind that there was a considerable amount of revenue derived from Ireland that was not collected there. From the discouragements given to Irish commerce in successive reigns, the amount of revenue from the customs was not nearly so great as it ought to be. If an account were gone into they might fairly add 1,000,0001. to the Customs' revenue of Ireland which was now paid in London, Liverpool, and other places. (Hear, hear.) He wished to state, also, that by the Articles of Union they were explicitly precluded from imposing direct taxation on Ireland. (Hear.) Then, as to the relief given by the remission of the consolidated an nuities, he represented a city (Dublin) which had now no consolidated annuities to pay ; and he asked with what justice that city could have the income tax imposed upon it because other places were to be relieved from tho pay ment of the consolidated annuities ? (Hear, hear.) Lord G. HAMILTON said he would not give the com mittee the trouble of dividing, and Mr. FREWEN then moved an amendment, the object of which was to limit the duration of the tax to two years. The CHANCELLOR of the EXCHEQUER opposed the amendment, because, if adopted, it would defeat the two objects which the Government had in view, the first of which was to give stability to our system of finance ; the second, to reduce the income tax by progressive descent to a point at which Parliament would have it in their power. to part with it, if it should think fit to do so. The committee divided, and the numbers were— For the amendment 82 Against it ... • —l4l Maj onty 223 Upon clause 2, regulating the duties payable in respect of subjects described in the schedules, Dr. MICHELL rose to move in clause 2, line 11, to leave out the word "property," and insert "profits ;" and in line 13, to leave out "value," and insert receipts." He wanted the bill to be in accordance with its title. Pro- perty that did not yield profits ought not to be taxed. Eight years since he had bought two manors, from which he had since not received one sixpence, and it was a com plete confiscation of the property of individuals to make them pay upon property from which they were receiving no profits. Without wishing to divide the house, he should be satisfied if he succeeded in calling the attention of the Chancellor of the Exchequer to this point. The CHANCELLOR of the EXCHEQUER said that if this question were to be considered as a mere change in the phraseology of the Income Tax Bill, for the purpose of giving it a greater clearness, he should think it was undoubtedly wise and safe to adhere to the established phraseology which had become intelligible, which had acquired a fixed and known construction, and under which the tax was actually levied. If, however, he un derstood the hon. gentleman aright, he had in view a sub stantial object —he wished to change the form of the tax by providing that in all cases under schedule A deductions of every kind should be allowed to persons who were liable to pay under that head. He was sorry to say he could not meet the views of the hon. gentleman. The House had already decided upon a proposal less wide than that of the hon. gentleman,—he meant the resolution of the bon. member for Berkshire (Mr. Palmer), which by no means went the length of the motion submitted by the hon. gentleman. Such a proposal would aggravate the inquisitorial character of the tax, and would add to what ever was offensive in its character to a degree greater in fact than it would give relief by the mere diminution of its burden, while it would cripple the tax by diminishing that burden, and would, moreover, open up a question already decided by the house. Mr. SPOONED. had understood the hon. member for Bodmin (Dr. Michell) to press for the levy of the tax upon the net annual value instead of the gross annual value upon which owners of property were called on to pay. In clause 30 this provision was made in the case of all persons who held chapter and ecclesiastical property. (The Chancellor ,of the Exchequer—" That has always been so.") Yes, but why should one set of property-holders be allowed to de duct all their repairs and not another? The CHANCELLOR of the EXCHEQUER said, the clause alluded to certainly related to repairs, but they were of an entirely different character from those made by other holders of property, and they bore no analogy whatever to such repairs. After a few words from Dr. MICHELL, The CHANCELLOR of the EXCIIEQUER said it would be better to adhere to existing forms than to at tempt to make modifications in the existing enactment which would break up the schedules. Mr. WALPOLE said, that upon introducing his budget the right hon. gentleman said that the object was to keep this tax as a weapon of emergency, but now, upon every occasion when a modification was proposed to make the tax more just, that modification was refused. If the tax were equitably adjusted the public might consent to its renewal hereafter, but if the Government refused all the modifications proposed, those who were interested in land , ancitrade would alike oppose its renewal is 1860. The consequence he loafed would be, that when the emergency hinted at by the right hon. gentleman arose, and it became necessary for the Government to ask for the income-tax again, they would be totally unable to obtain it at the moment when they most needed it. If the house saw its 'way clearly to any modification of the injustice of the tax, it ought to be placed upon such a footing that it would be accepted now and renewed hereafter, if required. He would move that the word " net" be inserted in clause 2, line 13. before the words " annual value." The CHANCELLOR of tho EXCHEQUER said, that the principle upon which the Government had proceeded h- d been to introduce mitigations wherever they could be adopted without breaking up the framework of the tax. Mr. SPOONER recommended the hon. member for Bodmin to withdraw his amendment in favour of that pro posed by the right hon. gentleman (Mr. Walpole). Dr. MICHELL consented to withdraw his amendment. Mr. KNOX moved that the chairman report progress. The CHANCELLOR of the EXCHEQUER opposed the motion. It was important that the house should make speedy progress with the bill. Sir D. NORREYS said it was not fair to impose a new tax upon Ireland without giving time to the Irish mem bers to examine the bill. Ho had only just seen it. The CHANCELLOR of the EXCHEQUER observed, that the bill had been printed and in the hands of members more than a week. The words used in the clause would have no effect in levying the tax upon Ireland; the mode of doing so was provided by special clauses. Lord J. RUSSELL hoped the hon. member for Dun gannon would not persist in his motion to report progress. (Hear, hear.) Mr. KNOX Said he would withdraw it if the noble lord would•promise to stop at the end of the schedules. (Loud cries of " No, no.") The motion was then withdrawn, and the committee divided upon Mr. Walpole's amendment, — For the amendment . Against it .... 164 Majority against it 92 The amendment was consequently lost. Colonel DUNNE suggested that a column should be inserted in the schedules with a view to obtaining a dis tinct return of Irish property, in the same way that a return of foreign property was now obtained. The clause, with some verbal amendments, was then agreed to, and the Chairman reported progress. The report of the Committee of Supply was brought up and agreed to. Mr. CARDWELL in reply to Mr. BLACKETT, said that he could not fix any day for proceeding with the commit tee on the Merchant Shipping Bill until the house had wawa to a decision on the financial propositions of the Go- OtTextent. ROYAL PRINCESS'S THEATRE, OXFORD-STREET. Under the Management of Mr. Charles Kean. THIS EVENING, MAY 21, Will be performed THE CORSICAN BROTHERS. Principal character by 'Mr. C. Kean. To be followed by THE PILOT. Characters by Messrs. T. P. Cooke, Wright, W. Lacy, Ryder, Graham, Everett, F. Cooke, and Baker; Mrs. W. Lacy, Mrs. Daly, Misses Vivash and De.,borough. ROYAL LYCEUM THEATRE. Under the Management of Maclaine Vestris. THIS EVENING, MAT 24, Will ba performed A HOUSE OUT OF WINDOWS. After which, A FAST TRAIN—HIGH PRESSURE EXPRESS. Characters by Messrs. C. Mathews. Baker, and Suter. ctTo be followed by THE LAWYERS. Characters by Messrs. C. Mathews, F. Matthews, and Roxby ; Mrs. F. Matthews, and Misses Robertson and Ellis. After which, A DIVERTISSEMENT. To conclude with TRYING IT ON. Principal character by Mr. C. Mathews. THEATRE ROYAL ADELPHI. Proprietor, Mr. B. Webster. —Directress, Madame Celesta. THIS EVENING, MAI 24, Will be performed IMP: MERRY WIVES OF WINDSOR. Cha racters by Meisrs. B. Webster, Keeley, Leigh Murray, Parselie, G. Honey, A. Wigan, Paul Bedford. K. Romer, Culitnford, and H. Bed. ford ; Madame Celeste, Mrs. Keeley, Miss Mary Keeley and Miss Woolgar. After which, A DESPERATE GAME. To conclude with GOING TO THE DERBY. Characters by Messrs. G. Honey, P. Bedford, and Rogers ; 3fisses F. Maskell and E. Harding, and Mrs. Laws. HACKNEY CARRIAGES BILL. The order of the day for the consideration of the Hack ney Carriages (Metropolis) Bill, as amended, was then read. Lord A. VANE said, he saw no economy in the bill, and could not understand what there was in it which should make the public so anxious for this " wonderful Cab Bill." He should move, upon the next stage, that the half miles be charged at a proportionate mileage rate, and that the rate for waiting be assessed as at present. Mr. W. J. FOX suggested that some right of entrance to railway stations should be provided for cabs, and that these stations should be put upon the same footing as the other cab ranks. Mr. J. M`GREGOR would be very glad to consent to this, if the Government would repay the railway compa nies the money they had expended upon their stations. Sir J. V. SHELLEY understood that the fee at present paid by cabs on entering the stations was principally for water, and that whatever there was over and above went to form an annuity-fund for the cab-drivers themselves. The bill was then considered, and ordered to be read third time on Monday next. ROYAL OLYMPIC; THEATRE. Lessee and Manager_ Mr. Ferran. THIS EVENING, MAY 24, Will be performed THE MILLER OF DERWENT WATEI. Characters by Messrs. 11. Farren, Shalders, G. Cooke, Clifton, and F. Charles ; Mesdames E. Turner and Andertou. To be followed by TUE WANDERING MINSTREL. Jem Bags, Mr. F. Robson. To conclude with MACBETH. Supported by Mr. Samuel Mac. beth, Mr. F. Robson, Mrs. Sarah Macbeth, and Mrs. A. Phillips. REGISTRATION OF ASSURANCES BILL. Lord J. RUSSELL postponed the second reading of this bill till Friday next, with the view of then referring it to a select committee. SUCCESSION BILL. The CHANCELLOR of the EXCHEQUER having in troduced this bill, and fixed its second reading for Monday next, stated that he was desirous of removing some mis apprehension which he feared might exist with regard to it, relating to a matter, indeed, of only secondary import ance, so far as the principle of the measure was concerned, But still of considerable interest. He had stated, that in the case of a person succeeding to an encumbered estate, he would be charged with the succession duty upon the residue of the net income that would come to him after all deductions had been allowed, and after his encumbrances had been allowed ; but that, if ho sold it, he would have to pay upon the whole amount of capital after he had li quidated his encumbrances out of the estate. In reference to this latter portion of the statement, he wished to say that it appeared to the Government to be better to aban don that altogether; and, consequently, any person having once paid his tax upon the net income of which he was in enjoyment would be discharged from all liability in respect of it, whether he sold his estate or not. The other orders were then disposed of, and the house adjourned, at half-past 1, till Thursday next. ASTLEY'S ROYAL AMPHITHEATRE. Sole Lessee anti Manager, Mr. W. Cooke. Immense success of the Holiday Novelties. Second Week of the EQUESTRIAN GALA. TIIIS EVENING, MAY 24, And during the week, the Entertainments will commence with the highly successful Hippo Detma, with new scenery, costumes, and appointments, entitled THE CHASE, er LIFE ON THE TURF — in which will be represented a FOX CHASE, with REAL FOX and HOUNDS. Illustrative of the daring and celebrated Aylesbury Leap of the Horse over a Dining Table—the Race—Steeplechase, &c.. &c. To be followed by an unprecedented display of Equestrian and Gymnastic Achievements in the ARENA, introducing Mr. Cooke's lugbly-trained Horses and Ponies—supported by the eminent Artistes of the Establishment ; and the Premier Horseman, Mr. Alfred Cooke, and his talented Family in the new classical and beautiful Act entitled THE KING OF THE AIR, or SHINING HERALD OF AURORA, which hips been nightly received with perfect enthusiasm. Box-oinee open daily from Eleven to Four. Stage Manager, Mr, W(st. ROYAL SURREY ZOOLOGICAL GARDENS. Open for the Season. The Zoological Collection contains a variety- of interesting speci mens, and the Gardens throughout have been improved and beautified. The Pictorial Representation is an extensive VIEW of the BAY and FORTS of CI - M*4ll.N, painted by Messrs. Danson, and at dusk is represented the attack of the Chinese fire-rafts on the Br tish fleet, explosion-814% &c.—Grand Vocal and Instrumental oncert. Engagement of the eminent vocalist, Miss Cicely Nott. Conductor, Mr. Godfrey.—An extra Military Band during the day time ; and at dusk a grand display of Fireworks, combined with the Feast of Lanterns and other displays.—Doers open from 9 in the morning. Admission, Is. PARLIAMENTARY DIVISION. HOUSE OF COMMONS.—MAY 23. ( Front the Votes and Proceedings of the House of Commons. ) INCOME TAX BILL. Order for committee read ; motion made, and question proposed, "That Mr. Speaker do now leave the chair." Amendment proposed, to leave out from the word " That" to the end of the question, in order to add the words "it is expedient, before additional taxation be extended to Ire land, that a select committee be appointed to inquire into and consider the fiscal and political relations and relative taxation of Great Britain and Ireland, and to report whether the latter kingdom does not bear her fair share of Imperial taxation," instead thereof. Question put, " That the words proposed to be left out stand part of the ques tion." Tho house divided—ayes, 194 ; noes, 61. MAJORITY-AYES, 194. Adair, Hugh E. Geach, Charles Moody, C. A. Aglionby, H. A. Gibson, Thomas M. Morris, D. Aicock, Thomas Gladstone, William Mundy,lW, Anderson, Sir James Gladstone, Captain 3lurrough, J. P. Baines, M. T. Glyn, George Carr Norreys, Lord Barnes, T. Goddard, A. L. Norreys, Sir D. J. Barrow, Win. H. Goderieli, Viscount O'Connell, Maurice Bass, M. T. Goodman, Sir George Oliveira, B. Beaumont, W. B. Grace, 0. Osborne, Ralph Bs nbow, John Graham, Sir J. Otway, Arthur John Berkeley, Adm. Grenfell, C. Owen, Sir John Berkeley, Grenville Grey, Sir G. Paret, Lord Alfred Bethel', Richard Grosvenor, Lord R. Palmer, R. Biggs, William Gwyn, Bowel Palmerston, Viscount Blackett; J. F. Hadfield, George Peel Frederick Bolder°, Colonel Hall, Sir Benjamin Pellatt Apsley Benham-Carter, John Hastie, Alexander Pennant, Col, Bouverie, E. Headlam, T. E. Philipps, J. 11. Boyle, Col. Heneage, G. 11. W. I hilihnore, It. Brocklehurst, John Herbert, H. A. Phinn, T. Brockman, E. D. Herbert, Sidney Pigott, F. Bzotherton, Joseph Hervey, Lord Alfred Pilk ington l J. Brown, Humphrey Heywood, James Price, W. P. Brown, William Heyw orth, L. Pritchard, T. Browne, V. Ilildyard, Robert C. Holt, P. Bruce, Lord E. Hindley, Charles Russell, Lord J. Bruce, ii. A. Hogg, Sir James W. Russell, F. C. Butler, Charles Howard, W. G. Russell. F. W. Cardwell, Hon. E. Hudson. George Sadleir, J. Chambers, M. Hinlies, W. B. Sandal's, G. Chambers, T. Hutchins, E. Sawle, C. B. G. Charteris, F. Hutt, William Scobell, Capt. Cheetham, John Ingham, Robert Scully, Francis Child, Smith Jackson, William Seymour, W. D. Chol mondeley, Ld. H Jerilyn, Earl Smith, Wm. M. Clay, Sir W.; Johnstone, James Smollett, A. Cobden, Richard Keating, 11. S. Sotheron, T. 11. S. Cockburn, Sir Alex. Kendall, Nicholas Spooner, R. Cocks, Thomas S. Keogh, William Stafford, A. Collier, Robert P. Kershaw, James Stephenson, Robert Colville, C. R. Kirk, William Strutt, Edward Cowper, W. Knatclibull, Win. F. Talbot, C. R. M. Craufurd, E. H. J. Lebow:here, 11. Thicknesse, it. A. Crossley, F. Lacon, Sir E. Thorneiy, T. Davie, Sir 11. Laing, S. Tollemache, John Denison, J. E. Langton, 11. G. Tamil H. Hering, Sir E. Laslett, W. Turner, C. Duke, Sir James Lee, W, Tyler, Sir G. Duncan, George Lindsay, Col. Villiers, Rt. 11n. C. Dunlop, A. Lockhart, A. E. Vivian, J. 11. East, Sir J. Lowe, It. Waddington, Ir. S. Egert. n, W. Mackie, John Walinsley, Sir J. Egerton, E. Macgregor, James Whit bread,' Samuel Elliot, J. E. M'Gregor, John ' Wickham, 11. W. Evelyn, W. J. Mangles, R. D. Wilkinson, W. A. Ewart, William Marjoribanks,:D. Wilcox, B. Fergus, John Martin, John IVinnington, Sir T. E Ferguson, Colonel 31asterman, John Wise, A. Ferguson, Joseph Matheson, A. Wood, Sir C. Filmer, Sir Edmund Matheson, Sir J. Wuoil, I, B • Fitzroy, Hon. 11. Mien, Edward Wyndham, W. Foley, J. 11. Milligan, Robert Young, Sir John Forster, Charles Mills, T. Forster, J. Molesworth, Sir W. TELLZRB. Fox, R. AI Moncrieft, T. hlayter, lion. W. Fox, W. J. Monsen, W. Mul;rave, Earl MINORITY -NOES, 61. Annesley, Earl of Fitzgerald, J. Maguire, J. F. Bailey, C. For:ter, Sir Geo. Manners, Lord J. Ball, Edward Freshtield, J. W. Meagher, Thomas Bland, L. Frewen, C. 11. Michell, W. Booker, Thos. Win. George, John Morgan, C. H. Br ley, John Greene, J. Naas, Lord Brooke, Sir A. II amilton, Lord C. Newark, Viscount Bunbury, W. Hamilton, G. A. O'Brien, C. Burrell, Sir C. M. Hamilton, J. Hans Pakington, Sir John Cairns, H. M'Calmont Hayes, Sir E. Potter, 11. Camae, Sir J. It. Heard, J, Power, N. Christopher. B. Adam Henchy, 0. O'Connor Shee, William Cobbett, J M. Hume, W. F. Somer , et, Captain Conolly,,T. - Jones, Captain Swift, It Coote, Sir C. H Keating, It. Taylor, Cid. Corbaily, M. E. Ker, D. S. Vance. J. Davison, R. King, James King York, E. T. Ehnley, Vise. Liddell, li. G. Esmonde, J. Lucas, F. TELLERS. Fagan, W. Macartney, 0. Fi.niliam, E. Basil 3P3ialion, P. Dunne, Col. Fellowes, Edward Magan, V. U. French, F. 4 ,, p . 1,4,11 THE CLIPPER-SIIIP MARCO POLO. Messrs. Baines and Co., the owners of this fine ship, have received from her captain the following gratifying letter, detailing the condition of the passengers, and. the progress the vessel had made up to the date off writing : " On board the Marco Polo, April 8, 1853, Lat. 1.30 N., long. 20& W. " Dear Sir,—We have got so far on towards our de: Is tination. We have had nothing but calms and advert ie _winds since we left Liverpool. I was four days i.n Channel ; and from 5 N. to 2 N. I have had six da, rs nothing but calms and light airs from southward. A 11 our passengers are well, and in high spirits. We haN boarded several vessels from London with passengers ; but my passengers say. they would rather be on boa, xi the Marco Pololhan any of them. My passage will 'oe made when I get south of the line, which I expect w ill be to-morrow,* when I will get wind, which I have i iot had north of the line. We have had one death, ach seven months :old, and one birth, which makes o.r number good. I have got about thirty of the expertly ,t thieves on board from London, and, what is worse,. tv or three of them in the first cabin. I will only ask! I have not had one word of complaint against the .p, provisions, master, or officers, which is a great thing to say ; and they are all going to write home to i 1 ieir friends to come out in your new ship. Last voya; ;€ ;we had 20 deaths before those number of days out ; but then we were under Government orders. The jib :made by Messrs. Dixon and Co. is . the finest cut sail' and standing one I ever saw. " J. Baines, Esq. " JAMES FOIC3ES? * The Marco Polo, on her previous voyage, sailed on the 4th of July, and crossed the line on th a 4t' a of August, being 30 days. On the present royav e she would cross the line in 26 days. HIGH WATER AT LONDON BRIDGE. Tats DAY —Morning 27 min. after 2 ( Evening 51 min.aft. 2 To-Momiow—Morning 15 min. after 3 1 Evening 36 min.aft. 3 BRIGHTON SELTZER WATER, 4s. a dozen. Mr. lIOOPER h s REDITCED his PRICE for Brighton Seltzer and Ku:hit:gen from Cs. to 41. per dozen. Also other mrated waters in proportion, and which are unsurpassed, if not unequalled. Six-dozen hampers carriage free. Balls and fetes supolied in such quantities only as may be required. Delivery twice - daily. A pro • spectus w!th list of prices can be had on applic dion.-1100PER, 7, Pall-mall East; and 55, flrosven;,r-street, Bo .d-street. AND-IN-HAND INSURANCE OFFICE, No. 1, New Bridge-street, Blackfriars, London. Establiihed in 1696. DIRECTORS. The Hon. William Ashley. The Hon. Sir Edward Cust. Arthur Eden, Esq. J. Lettsomlllot, Esq. James Esdaile, Esq. Harvie 2i. Farquhar, Esq. John Gurney Hoare, Esq E. Fuller Maitland, Esq. William Scott, Esq. John Sperling, Esq. Henry Wilson, Esq. W. Esialle Winter, Esq. LIFE DEPARTMENT. This Office offers a low scale of premiums to Non-members, with out participation in profits; or a Member's scale of premiums, with an annual participation in the whole of the profits after five full annual payments. In the years 1849, 1850, 1851, 1852, and 1853, the premiums of all Menmers' Policies were abated 52 c per cent.; that is to say, a pre mium of 100/. was reduced to 471. 10s. Insurances effected before the 24th June next will participate o - ;e year earlier than if effected after that date. FIRE DEPARTMENT. Insurances are effected on every description of property at the usual rates. RICHARD RAY, Secretary, THEARTE ROYAL, RILYMARKET. 'Under the management of Mr. Buekstone. THIS EVENING, MAY 24, Will be produeod (9th time) THE MOUSETRAP. Characters by Messrs. Tilbury, Chippendale, Ro;ers, Buckstona, W. Farren, and Edwards ; Mrs. Poynter. Masses A. Wouids, Louisa Howard, Mis. Fitzwilliam, and Mrs. Stanley. After which, MR. BUCKSTONE'S ASCENT OF MOUNT PAR NASSUS. To be followed by OUR MARY ANNE. To conclude with POPPING niE QUESTION. THE WEATHER.-SUN OFFICE ; MAY 24. THERMOMETER, IN . THE SHADE. 68 —highest since noon yesterday. 61—lowest this morning and during the night. 67 this day at noon. BAROMETER, 30'5. THE PUBLICATION OF " T HE SUN" COMMENCES EVERY AFTERNOON AT THREE O'CLOCK, AND THE LATE OR THIRD EDITION, CONTAINING THE DEBATES IN PARLIAMENT THE SAME EVENING, With all other News arriving up to the hour of Post, AT SEVEN O'CLOCK. .EXPRESS EDITIONS will be forwarded after the Post is closed by the Latest Trains. LONDON, TUESDAY, MAY 24, 1853. It so happens that a complication of fortuitous events at this moment command attention, simul taneously- to the peril now being encountered by the two :host remarkable of the Asiatic Potentates, the SULTAN and the EMPEROR of the CHINESE. Recently- we have taken occasion to comment at some lei igth upon the situation of affairs in Turkey, and in doing so we have augured well, pot ,with out reosc,n, for the wise and resolute statesman ship of - the young and chivalric ABD-UL-MEDJID. Our a aticipations in his regard have, we rejoice to think,, been already, and to the full, realised. The iresolent diplomacy of the AUTOCRAT has been sump n arily worsted at Constantinople. The ar rogo ,r.t bearing of Prince MENSCHIKOFF has pro vok .ed a fitting retaliation. RESCHID PACHA, the most illustrious of the living administrators an - Long the Osmanlis, has been suddenly recalled to si - tp-eeme authority, being again placed by his a typist master, and this time unconditionally, at e head of the Turkish Government. In cense cr uence of which extraordinary step on the part of t„he SULTAN, the Divan has been at once extri cated from its anomalous position, the designs of the CZAR have been once more effectually frus trated, the u/tim,atuni, has been deprived of its poisonous sting, and another opportunity has been afforded to the Sublime Porte to cultivate anew those amicable relations with the Courts of the West, upon the maintenance of which is unques tionably dependent the existence of Turkey among the principal Powers of the European Continent. Not such, however, have been the fortunes be falling his other Oriental Majesty, the Emperor of the CHINESE. He has, unhappily for himself, found among his Councillors no sagacious and re solute counterpart of RESCHID PACHA. His situation, indeed, from first to last, has been altogether different. Instead of having to con tend with a powerful and aggressive neighbour, he has had to struggle ,against the encroachments of an enormous army of well-organised and infu riated insurgents. Instead of having to foil the diplomatic adroitness of a haughty and astute Ambassador, he has had to battle in open warfare with a fierce and gigantic rebellion. The particu lars of this rebellion, recently received, are found to be quite of a piece with the prior history of the race now agitated by the throes of a Revolution— a race perhaps as wonderful, and certainly, with a single exception, as mysterious as any other on the surface of the globe —a r ace d a ti ng b ac k i ts origin to a primaeval antiquity, and flourishing during many past centuries in a state of self-concentrated, and, in many respects, re fined civilisation. It was only a few years since that ...the barriers of custom which , had previously precluded other nations from ! penetrating beyond the boundaries of China, were broken down by broadsides from British men-of war. Hitherto, up to that memorable period, the rest of the world had never been able to collect anything like authentic information in reference to the habits, the social condition, or the political organisation prevailing among the masses of the Chinese multitude. Surmises, and not facts, con stituted the bulk of our knowledge in regard to the state of things among that vast and cultivated population. Surmises, founded upon the revela tions of travelling adventurers, and upon the hints of Jesuit missionaries. Since the settlement of the famous Opium-difficulty, however—thanks to Sir HENRY POTTINGER, and to those who Were asso ciated with him in carrying on, in company with a group of Mandarins, the labours of that curious and complicated negotiation—the internal condi tion of China has been laid tolerably bare to the gaze of the " barbarians." During the interval we have had a Chinese family domesticated on the borders of Hyde-park—we have had a Chines?, Junk moored off the Temple-stairs up the river Thames—we have had a Chinese Museum to be examined for a shilling, and a Feast of Lanterns in Piccadilly. Fe-Fi-Fo-Fum has no longer remained the cry of a giant cannibal in a nursery story, but has grown familiar to English ears as the title of a hero described by a Chinese romancer. The pig-faced lady has been eclipsed by the pig-footed maidens, imported from the land of tea. The fragrant herb has been vended over sordid counters in Whitechapel and Horsleydown by worshippers of the Holy Ape, believers in BHUDDA, and disciples of CONFUCIUS. Men with shaven scalps and pig tails have rubbed elbows with her MAJESTY'S lieges in the Strand and Cheapside. The marvels of the willow-pat terned plate have been degraded into the homeliest realities. In our conduct towards China, instead of implicitly following the course suggested by the epigrammatic phrase of CIESAR, we went we conquered, and we saw. similar destiny appears at this ; orisis to be awaiting the Japanese. The secrets of Japan are about to be at last disclosed to the eyes of the world through the instrumentality of the naval armaments sent into the Eastern seas for that purpose by the United States' Government. Howbeit, the present juncture appears to threaten China with something more than additional revelations. A rebellion, which has now lasted upwards of two years consecutively, seems at this moment to be breaking down the whole framework of the Chinese Constitution. Fully one-half of China has already fallen into the hands of the victorious in surgents. Excepting a narrow strip of sea-board, the whole surface of the country south of the great river the Yang-tse-Kiang has yielded to the tri umphant progress of the revolutionists. Ac cording to the last accounts, fears were rife at Canton that Nankin had fallen before the resolute assaults of the rebels by whom it was known to be besieged. Advancing from the marshy province of Kwangsee, within the frontiers of which the rebel soldiers had for nearly twenty months restricted their marauding enterprises, the foes of the EMPEROR and of the other constituted authorities have rapidly ad vanced against their antagonists until obstructed, as we have already remarked, by the waters of the Yang- tse-Kiang. Everywhere as yet the Imperial troops have been routed with a terrible slaughter. SETT, the Commander-in-Chief of the main body of the EMPEROR'S army, was ignominiously defeated, for example, before the walls of Yo-Tchow, a city of considerable dimensions, situated on the borders of the lake Tung-ting-Hou. After the capture of Yo-Tchow, and the seizure of Han-yang, another city one hundred and fifty miles further down the Yang-tse-Kiang, the rebels seem to have hastily pressed for ward to the capital of the province Hoopah, the great city of Woochung. Here, again, their success appears to have been as usual extraordinary. Woochung was taken, and that too with a massacre so terri ble, that some time afterwards the intolerable stench from the dead bodies lying about in the neighbourhood threatened, seemingly, the outbreak of a violent pestilence. Added to the shameful defeat of his forces, the EM PEROR has suffered of late deplorably from the pusillanimity of those who, both from their rank and their profession, ought to have proved his most resolute defenders under such an emer gency. It has proved necessary, in fact, for one of the Generals of his army, and one of the Admirals of his fleet, to be publicly degraded for their cowardice. His Chinese MAJESTY, indeed, seems to have been driven to the old woman's advice tirer le diable par la queue—and is now, of course, enjoying the delectable consequences. He appeals in his despair to the Princes of Christen dom for assistance. Applications have in this manner been addressed to Sir GEORGE BONHAM, her Britannic MAJESTY'S Plenipotentiary. The Viceroy of Soochau has besought aid from the English Consul at Shanghai. And, doubtless, long before this time, further entreaties of a like kind have been transmitted from the Imperial head-quar ters, requesting instant help from barbarian vessels like the Hermes, the Rattler, and the Salamander. Little time will now be required to demonstrate whether the tempus edax rerum is to swallow up sooner or later the present Chinese Dynasty, or whether the Celestial EMPEROR, Brother of the Moon, and Cousin of the Stars, and Nephew of the Comets, or whatever else he may be, will come at last victoriously out of the horrors of a pro tracted and ferocious Revolution. The Income Tax Bill is making rapid progress through the Committee. Now that the stability of the Government is no longer dependent on a division, Honourable Gentlemen are exhibiting a contemptuous disregard of the rights of the in dustrious classes—of the sufferers under the un fair assessment, which regards precarious and permanent income in the same point of view, and charges the fluctuating wages of intellectual or physical labour as highly as the certain produce of accumulated and realised property. Her MA JESTY'S Opposition carefully avoided the trouble even of appearing in their places. Her MAJESTY'S Ministers, and their supporters (with the excep tion of the ontniloquent Chancellor of the Ex chequer, who, as usual, exhibited a forty-magpie power of talking, until his impetuosity was curbed by his more phlegmatic Leader), were as chary of their arguments as their opponents were of their presence. The excitement of the ap proaching Derby was much greater than that of the debate. There was much greater interest evinced in Lord DERBY'S race-horse winning the racing prize, than in Lord DERBY'S party winning their way back to place and power. As a preliminary, we suppose, to the Royal birthday there was a fair display of sham battles, which seemed to amuse the junior Members. There was a discussion brought on by the Hon. and Gallant Colonel the Member for Portarling ton, who certainly exerted himself zealously and efficiently on behalf of Ireland. The Hon. Gen tleman, on the House going into Committee on the Income Tax, moved for the appointment of a Select Committee " to inquire into and consider the fiscal relations and relative taxation of Great Britain and Ireland, and to report whether the latter kingdom does not bear her fair share of imperial taxation," contending at the same time that the proposed extension of the Income Tax to Ireland was quite contrary to the Act of Union, which was financially injurious to the sister kingdom, and also that the remission of the Conso lidated Annuities was not an adequate equivalent for the imposition of the income tax. In these views he was ably supported by several Irish members (more especially by the Hon. Gentleman the Member for Dungarvon—whose speech •was a very credit able display) ; but nothing could excite the house from the contemptuous indifference and apathy into which it had fallen, and which it so fre quently exhibits on Irish questions. No aigu ment was offered except the will of the majority —who by 194 to 63 negatived the amendment, and fastened the tax firmly on Ireland—a result mainly attributable to those who, like the Hon. Gentleman the Member for Clonmel (who, by the way, did not show last night), first opposed the amendment for the modification of the tax, and then voted for the exemption of Ireland, Another TLV attempt was subsequently made by t h e ',mil Lord the Member for Tyrone to exclude Irc'„, from the operation of the bill. But it fell fo »lt ground without a division—a very natural restio when we consider that virtually the sa me que s t had been decided a few minutes previonslY_Poll m ajoritY• very decisive and overwhelming for our own part, we have always considered an d Ireland should participate in every privi le g e t h a t bear her fair proportion of every bul l:len.-- eel] there should be no practical distinction bet/( her children and those of the other porti°ster the United Kingdom. We have witnessed wit ', sufferings with much regret, and sympathised the inhabitants in their deep a filiction wit/ have also always considered that th e ca/a i under which she groaned was of an imperial racter, and that it was equally unjust 0 0 1 politic to levy an exclusive tax on any port Ore, the kingdom for the sums advanced fo r the ,,,,, P T P servation of the lives of so many of herl o3 n ti y subjects in the dark hour of distress an d d . „ es the tion, when her fields were depopulated fr'' joe. combined influence of pestilence an d f ' wi l vlif But there was no assignable reaso ytlf it should not be subjected to 3 'To, and judiciously apportioned Proper t Y the which would fall, not on the poverty, b ut 0 :1 1 0 0 wealth, of the country. It was notorious that man with 1001. in Ireland was even re° re - ill pendent than one with a similar in cellu pr of England, inasmuch as the purchasing P9w;terti the pound sterling is far greater on the:;el , than on the eastern side of St. George's lip to Why, then, should he not contribute eq w— ce of the Imperial Exchequer and to the raaint er rh u ße the National Establishment of that trust, will always remain the United X lll4 fi ," There would be every possible reason fora : s ible fication of the system to make parties re s e:o6 only for the net annual profits for w hat actually receive rather than for what th e y their to receive, but there is none whatsoever f or ging total exemption. In place, h o wever, of 131 ,, ° the real struggle on the point w here they tll6 have every reasonable prospect of slie ee ;p G risc" Irish t Members expend th e i r strength tIY icable contests , where they only receive 11— and contempt for their pains. - st iool On the next and most i m p o rtant ci lle 5 0 1 that affecting the duration of the t 3% greater indifference was displayed. Aft er 8 1 0 01 J brief sentences, in proposing that the t 3l only be granted for two in place of seven Yet and as brief an opposition—the amendr aen i e rejected by a majority of 141, and the Pl ie rs now saddled with the tax, for the prolong' ter* with scarcely a hope of relief during tin e tile Another effort was subsequently made to lime tax under schedule A levied on " p r4 ltere j place of receipts, which was subsequently - 3 C to " net " receipts. The motion, howev er, beeo with a similar fate to those by which it ta u t or preceded, the only circumstance that gape efforts porary animation to the sce ne being the wet.' ri of an Honourable Gentleman —a would -- b e aeo tle to Mr. PAUL BEDFORD—Who (the Hon• man, not Mr. PAUL BEDFORD) " vino cib 0 0 10 1 vetus," attempted to enlive n th e prevailing cl by chanting, with stentorian powers, the °P e j o!' stanzas of the well-known popular b ac chan t i c 0 lyric " Jolly Nose ;" an d thi s was the 111 t10 which the Commons H ouse o f P a rliaine d i popular branch of the Legislature —di s r °9 :oo 3 question, on the decision whereof the vrelfw o re happiness of the community in gener al ' v ie l especially of the industrious middle classes, greatly dependent. THE QUEEN'S BIRTHDAY. cl ips This being the Queen's birthday, the usual int e plr of the household troops quartered in London t t: 1 0 0 1 f this morning in the parade in f ro nt of the Ilorae_oge ° The day being extremely fi ne , a ver y large asse n lbec lir persons collected to witness the sight. Anle°g.„bridr' tinguished persons prese n t were the Duke of ClWcia lye the Commander-in-Chief, Viscount Hardinge , 3 ; , , count Combermere, the Marquis of London Tb e t Master-General of the Ordnance, Lord Raglan , 411° C1 natal day of her Majesty was also c e l e b ra ted thrl is f i l the metropolis by the ringing of merry pea l s of 11. r oP ii the principal churches, and by the display (9 ,11 standards on the different p u bli c b u ildi ngs , as Ist ; n d t ," e t the craft in the river. Th e fi r i ng o f the Tower ' e pe'i; Park guns, and th e bright red liveries of "i Ol e o !' men, who on this day divest themselves old and assume their new liveries, also v A elli wlie rl Londoners of the return of th a t ausp i c i ous peri g i - he P re ,: all alike are disposed to evince their loyalty. scP" parations for the illuminations are on an extensive(' will , and the principal thoroughfares at the We et. lpp eg .; no doubt, this evening present a very glittering 11 ate ance. All the principal Ministers of St ate , ''l o° banquets to-night in celebaation of the even t ~ro0 : 1 " e r Queen's birthday there is generally a dr 3wlll .? n but there will be none on the present oce351°00:010 Majesty being still at Osborne, where she will 91) day in comparative privacy. LOYAL ITALIAN OPER. tb • bt Meyerbeer's Roberto was give n here last n_pl°' o bee i , usual efficient and complete style in which inqb e operas are put on the stage at this house. ,i f ig t" r t was the same as last year, Mlle. Julienne CO' Pr t lis P' 4 j favourable impression which she created 1 last year. Tamberlik was Roberto, a part ar""th,,9o: thankless at best, but of which he makes nw re - s if P c ; other living tenor could. F ormes ' Bertram i/ 3 Bible a more subtle, g ran d, an d ma sterly theiilll).„er nl than ever. Both in acti ng an d s i n ging hi B git effective part in the opera. Mdme. Castellan wrvotirl ful and pleasing, as s h e ever i s . Sh e sung t he e rgY ll/1 " Robert toi que j'aime," with an alternate ell pathos which excited great applause. • ASTLEY'S. to l ' e This favorite place of amusement continue° og to crowded every evening. The Chase; a- lif b ‘e os Turf, of which we gave a notice last wee N, ry c ow ., most successful, as it deserves to be, from the ' re e d s tAg c , plete manner in which it has bean placed oneth fo As we anticipated, the fox chase, with reel,' hounds, is a great hit, and is loudly on la ' uci s e s d fu ' l , ot other equestrian feats, too, a re equally sucee f the we may fairly pronounce the piece to be one ventures which Astley's h as ma de f o r soroe t ip t l - r acti ° " t ! scenes in the circle are full of variety auc l , ni , 3 iisbol e t i l i e fully worthy of the palmiest days of the es''' . on A' e r Mr. Cooke is evidently determined to ea rr iboth " campaign with a spirit and energy which Inn s serve and command attention. This, 1 1 D i s L promising o E m . iDsiWELIALIIIOITST:SE'SRII,OII;:IfCS: 1 , ter , ~,,T, El 4oll' ng yoTu.nA.glNpAialnEisNtTgave a mos i c.s ri t , e c o re r twi t h ai en i d i d m aum e o nt at Willis's Rooms. The pfincipal ar t ' , c retD e a G n a d r d m o n e i efr calculated D om or A ia d a e n u d a Sui.gitnhor).:Geaatrdsuonnin,e:s? io 1 4.1: a g o oti l l lated to display also sang Bel Baggio in ai'brilliant, sparkling st 9 ~ ;wet• a nd a e l i s s o so s h a n ng Verdi's La mia leti:ia, 3 ' 1 .'1 11 or hi , ° appricioso, arranged the voice. Mdlle. Agnes Bury sang severalaliste fej 's Frahlingseid, power ~ a w n i d tu s Germ,froeeratett l e it : ae . i t , ho i e v e l ? expression. c Mlle. Delainotte played an :4' tin" e o n ine e ; forte, with great yMendelsohn ecution, and rj gat brilliancy of ex . o f t l e to evidently genuine and artistical appreciation . e _„, a , composer. She also took part with Vieuxt3, ae' Piatti in a trio by Beethoven, for pianoforte, l a ( " ci og'. violoncello. The applause after this was loud., 'l a !, tlio and Mille. Delamotte fairly shared the cone`honoturt 00 two great artistes we have mentioned. The ot ion t h ,, successful in all respects ; and we ought to nte ari a ad' Mr. Frank Mori was the conductor, efficient pensable as usual._—....--•" ..0_ a nd a 9 ' TRINITY HOUSE. —Yesterday, being Trinity Manude, ri , ity -got a special general court was held at the -L o lp rin ee.it io on Tower-hill, at which his Royalllighnes ~ _ ta i n Jo e „ r was unanimously re-elected mastr, and I'M:ration ,T ti Shepherd deputy master of that ancient cors ed to . l i ' o the ensuing year. The court then proce w . ere ( hil t v parish church of St. Olave, Hartstreet,n ~ here service was performed, and an excellent a i t :t 3 r . v. . fe i, sermon preached by the Rev. HenrY M i e lv for th r , ll o ' THE SETTLING DAY.—The settling uaY ,_ G o ld ~ I A bourne Dock and Railway, and the Monaren aro to o of pany, is fixed for Thursday. The forMer_t sor i_ t ft Gre,a, srtsi ou marked in the official list, and also the Scotland Railway shares. Railway preference shares, a . e .... t 0.., _ cot BILLS oN INDIA.—The amount receiv e l l ) ": 10 0, f v sury of the East India House for bills o ,- ,„, ili e the 7th to the 28d inst. is 76,5161. i „stures from th e AUSTRALIAN EMIGRATION.-- The a-- colonies durilver tort of London for the Australian , s „ li the .....0 past week show a decrease, but th vessel Iv rio t] tio: e; live cow 0 00' .4 age, are of the larger class. They ,, ciso t f :i -to Sydney, with an aggregate burden ei t : , bor clen ( j ' et , o a t three to Port Philip, with an nggr e g n „ g a t e D e l l :. to' . d the .r v tonnage ; two to Adelaide, with an : of 3 ` / s Th e 888 tonnage ; and one to Hobart To . ~,7 3 to n 1... j i,,o Their total capacity was, consequentlY, 4,.'werch.:',lso shipments of manufactures and ordinal_ freigh" have further diminished, and the rates for _ , o ity continue to decline. THE GRESHAM LECTURES.-- ... eS t ee d, by Jo el) -v- e rbY the Josef el 6 1; Term course of these lectures c omme n It . 0 lee" livery of a lecture on Astronomy bY t ii i v ie er y ef, t ; be i f, Pullen, M.A. At the hour for the de preeill'otijea'- ture in Latin there was not one person _,, to A ~,, it ; but at the lecture in English of about 40 persons, one-fourth of 0 01 there Was jaa , ' , „ trer ~~.