The Sun. — London, England, 1853-07-08 00:00:00

ell the muniments of his family from his strong-box, and expose them to public view. (Hear.) There was the danger of some attorney getting possession of the secrets contained in the documents thus compelled to be brought forward, and dragging the parties into the Court of Chan cery. (Hear, hear.) And he was not fifteen years in that court without knowing what a serious matter it was. Mr. G. BUTT suggested that tho production of the documents should be confined to title deeds and muni ments to title deeds. The CHANCELLOR, of the EXCHEQUER observed that there was no other way of ascertaining what was the real liability of different parties except by an inspection of the documents. If the objection was only as to giving such large powers to the executive government, he would not object to the interposition of a judge in chamber, or or some other judicial interposition. He understood that the hon. and learned member opposite objected to the pro duction of settlements. But it was equally necessary to inspect those documents. Mr. H. DRUMMOND agreed that there should be a power to compel the production of settlements. But he strongly objected to the production of the title deed; which would be fraught with extreme danger. Mr. MALINS said that this clause was an instance of the power which the government was assuming over the property of every man in th 3 country. (Hear, hear.) With re g ard to the prod uc ti on o f settlements, it often happened that tho title was contained in the last settle ment. There might be danger in the production of the title ieecls, and it was not at all necessary; for it was easily ascertained whether the successor was the son or nephew, or any other relation of the deceased. The right hon. gentleman was, for the first time, declaring that a man had no right to the possession of his own title deeds, and that any excise officer might compel him to give them up. (Hear.) The CHANCELLOR of the EXCHEQUER observed that the hon. and learned gentleman seemed to forgot what he had just said, that he would not object, if it was thought the clause gave too much power to the executive, to the intervention of a judicial tribunal. (Hear, hear.) Neither had he given any answer to the objection which he (the Chancellor of the Exchequer) urged—namely, how were they to deal with the diversity of interests, and the different rates of tax under that diversity of interests. If hon. gentlemen opposite would consent to a direct succession tax of 3 or 4 per cent., a great deal of the difficulty would be got rid of. But how were they to deal with this case without an inspection of documents? He would suppose a person succeeding to 2,0001. a-year, the capital value of which he would esti m ate at 60,000/. This person would pay 3001. duty. But supposing that there was a liability on the property of 10,0001. for a natural child, the interest of the revenue in that 10,0001. was 1,0001. ' or more than three times th e amou nt of the duty on the direct succession. (Hear, hear.) How were they to ascertain this fact, except by the production of the do cuments? (Hear, hear.) Mr. CAIRNS said that by the clause the production of the documents had reference only to " such" account as the party handed in. It would not, therefore, enable them to compel the production of the title in the only case wherein the right hon. gentleman said it would be necessary. __ _ The gOLICITOR-GENERAL said there had been a great deal of ad captandwa language used in reference to this subject, which was calculated to mislead the com mittee. The omission of the clause would produce a much more onerous and mischievous result than if it was allowed to remain as it was, for if it was struck out the commis siners would have the power to refuse any reduction for jointures or portions. Unless the documents were pro duced the commissioners would never be able to allow any deduction. The law had always stood thus : whoever had a lawful interest in land had an interest in the title deeds ; whoever had a charge upon the land had a right to look to the title ; if, then, Government were given a charge by the bill before the committee upon lands, the officer of Government ought to have the right of looking to the deeds. (Lau ghter, and deri s i ve c h eers. ) As, how ever, he had anticipated some discussion upon this ques tion, he was prepared with a proposition which he hoped would meet the views of all parties. The proposal was, that the following amendment should be added to the clause : — "Provided always that no title deeds, muni ments, or evidences of title of real estate shall be required to be produced unless on application by the commissioners to a judge of the Court of Exchequer in England, Scotland, or Ireland, sitting in chambers, such judge shall think proper to make an order for the produc tion thereof, or of such parts thereof as shall be necessary, and the same shall in that case be examined by such per son, in such manner, and under such restrictions as such judge shall think fit to direct." He made that proposal, in order to meet, if possible, the views of all sides of the house. (Cries of dissent from the opposition.) After a few words from Mr. BARROW, inaudible in the cries for a division, the house divided upon Mr. Mullings's amendment. The numbers were : For the amendment Against it.. 72 78 Majority On our re-admission, we found Sir W. JOLLIFFE moving as an amendment, that the words "documents of the nature of leases, plans, court and rent rolls" stand part of the clause. He took that opportunity again to urge the government to reconsider this question of the production of deeds. Mr. BUCK denounced this as a most tyrannical mea sure. His deeds had never been in anybody's hands but his own, and he firmly hoped they never would be. (Laughter.) This question was not yet understood through out the country ; it was a great blow to the landed interest. (Opposition cheering.) By and by the large class of small occupiers would understand its effect, and then the whole country would be plunged into discontent. (Laughter.) Col. SIBTHORP was very glad to have heard what fell from the lips of his hon. friend below him (Mr. Buck). This matter was being pushed through by the combination of her Majesty's ministers and Manchester. (Hear, and laughter.) He warned right hon. gentlemen on the Treasury bench that their allies from Manchester would be the first persons in that house to undermine them. Colonel DUNNE hoped that some hon. gentleman on the ministerial side of the house, who was possessed of landed property, would get up and explain his reasons for voting for this measure. Lord GALWAY reminded the right hon. gentleman (the Chancellor of the Exchequer) that he had in that house denounced the income tax as a most inquisitorial measure, and yet he was now urging forward one which was far more inquisitorial. It was very well for him (the Chancellor of the Exchequer) to come down to the com mittee with a majority at his back, and force these mea sures. He (Lord Galway) hoped that when this bill *as brought forward in another place the consideration of the small majorities by which it had passed that house would lead to a doubt as to whether this measure ought to be in flicted upon this country. He had received a letter from a Whig constituent, who said that this extending the legacy duty to land was the most unfair thing ever done. (Hear, hear, and laughter.) Mr. WILLIAMS said that this bill authorised nothing more to be done than was already done under the Income Tax Act. (Oh !) Tradesmen and manufacturers were obliged to produce their books when called upon under that act. Why should the landed proprietor be allowed to go free. (Oh ! and laughter from the Opposition.) Mr. NEWDEGATE thought this bill would cause so much litigation as entirely to counterbalance all that had been done in the way of law reform. Mr. HENLEY said that if the committee would look to the 54th clause, it would see that those making false re turns would be held guilty of perjury. Surely that was a sufficiently tight hold. No man could deny that the lia bility to be called upon to produce title deeds was a most unpleasant one ; it ought not therefore to be imposed unless absolutely necessary. He trusted the Government would reconsider this matter. The CHANCELLOR of the EXCHEQUER could not agree to the proposal which had been made, nor could he admit that there would be any danger in the production of deeds, since the production would not take place until it had been ordered by a judge who would be bound by so lemn obligations to secrecy. It was sa id th e c l ause wou ld be found insufficient, because in many cases the documents were in the possession of mortgagees; but admitting its insufficiency, that could not be treated as a valid argument against the clause. The necessity, however, for having access to the title deeds would be of rare occurrence. The access that would be required would be to the settlements, and they, at all events, were not likely to be in the hands of mortgagees. The proper custody of settlements rested with the trustees, and they would be bound to give the Government the information which the bill autho rised, without having recourse to the deeds themselves. The necessity for producing the documents would only arise in extreme cases ; and, inasmuch as even when the produc tion could not take place without the order of a judge, he could see no reason why the clause should not be agreed to as it stood. Sir F. KELLY said if the bill could not be well or prac tically carried into effect without the power now demanded, he could only say that this was an additional reason why they should still continue to resist the further progress of the measure. The powers proposed to be taken by this clause had never yet been conceded to any Government except in criminal cases, and to apply them in this instance would be most unjust. The Chancellor of the Exchequer told them that the deeds were not to be produced unless a judge should make an order to that effect ; but was the right hon. gentleman aware of the expense parties would be put to in resisting such an order; They would have to employ attorneys, counsel, and conveyancers when they wished to resist the curiosity of the commissioners to in spect the title deeds, and the end would be, that they would have to embark in a course of litigation which no man ought to be subject to. Now even after all this ex pense and trouble had been gone to, could the order of the judge be successfully resisted, because no judge would re fuse to make an order when the commissioners stated that the production of the documents was necessary for the ends of puVic justice. The proviso, therefore, about the order of the]udge was useless, while it was perfectly idle to talk about obligations of secrecy when the contents of the deeds would be disclosed to the attorney's clerk engaged in each case. If there was no other ground, that would be suffi' cient to reject the clause, and he hoped the committee would do so accordingly. L o rd MARCH said the Chancellor of the Exchequer had not anwered the objection which had been raised to the production of deeds in the possession of mortgagees. The CHANCELLOR of the EXCHEQUER paid in all such cases he apprehended the Government would be able to obtain all the necessary information without calling fo the production of the deeds. Mr. HILDYARD believed that in resisting this bill he was not merely consulting the interests of the large landed proprietors, but the interest of all the small landowners of the country, who were so anxious that the contents of their title deeds should not be known, that they often kept them concealed from the members of their own family. He must therefore tell those gentlemen opposite, who professed to represent the interest of the great mass of the community, that as far as he had been able to watch their movements, he believed there was no class of men in the house who were greater enemies to the well-disposed portion of the people than themselves, whom he looked upon as no better than pseudoatriote. (Oh, oh.) Mr. GROGAN said, as this bill was to extend to Ire land, he should be glad to knowpertieswhat for laying Irish prohat necessity there was under the penalties of the clause, seeing that the majority their title deeds were already registered, and their contents to inspection. The CHANCELLO the course, in that case the R unjge to EXCHEQUER make no said, of no order for the production of the deeds. Mr. GROGAN said, yes, but before that neg deci sion could be obtained, the proprietor would be put u t t lY to e con siderable expense. Mr. DUNLOP said in Scotland all title deeds wer gistered • and to him, as well as most Scotehmen it e wraes somewhA strange to find the landed proprietors' of E ng . land objecting to the production of their deeds, on tle ground that it would be dangerous to their interest. There was as much stability in the landed interest of Scotland as that of England, and for the life of him he could not see what danger could result from the adoption of this clause, es p e cially as its powers could not be enforced without the authority of a judge. The titles by which the land was held in Scotland were fully known to the public; no in- jury resulted to the proprietors from that knowledge ; on the contrary, he believed it was to their benefit ; and he could see no reason in this instance why that which was good for Scotland should not be equally good for England. Sir W. JOLLIFFE withdrew his former amendment, and proposed to substitute for it a motion for inserting in the clause the words " only as are of." Sir C. BURRELL gave it as his opinion that if trustees I were to be subjected to the responsibilities of thin clause there would be great difficulty in getting gentlemen to act in that capacity. The committee then divided, when there appeared— For the amendment B6 Against it 97-11 Mr. WALP3LE said they had given the commissioners power to call for the production of deeds, but in the next lines of the clause it was proposed to give them authority to take extracts from the documents. Now, such a power as that ought not to be conferred upon any man or body of men, except under the severest and most stringent penal ties, and unless those precautions were taken he should i object to this part of the clause n tote. The CHANCELLOR of the EXCHEQUER did not think this provision was absolutely necessary, and there fore, with the permission of the committee, be would strike the words out. The words wereconsequently negatived. Mr. HENLEY objected to the words which required the production of public books and documents. The CHANCELLOR of the EXCHEQUER was quite ready to strike out that provision too. Sir J. TROLLOPE—And of course the penalties for en forcing it ? The CHANCELLOR of the EXCHEQUER—CertainIy. The words granting the objectionable power and pro viding for the penalties, were accordingly ordered to be struck out. Mr. K. SEYMER suggested that there should be a pen alty of 1,000/. for disclosure by an officer. The CHANCELLOR of the EXCHEQUER did not think a penalty of that amount would be too severe for the offence, but doubted the policy of inflicting that kind of punishment on public officers. Though the principle in volved in the proposition was novel, he had no objecticn to consider the expediency of adopting it. Mr. HENLEY would suggest to the right hon.gentleman the propriety of adopting the course pursued with regard to the income tax. In that case parties who especially desired to prevent disclosure had the option of going before special sworn commissioners at Somerset-house, and to the minds of such persons the arrangement afforded great relief. The word " officers " would of course include persons of the lowest grade. The CHANCELLOR of the EXCHEQUER had no de sire that local officers should in any case have a compulsory power of inspecting deeds; he would much rather have that power confined to persons at Somerset-house. (Hear.) The SOLICITOR -GENERAL then proposed an addi tion to the clause, by which the exercise of the power was placed under the control of a judge in chambers. Sir J. TROLLOPE said, after the right hon. gentle man's assent to the proposal with regard to special com missioners, there was, he thought, no necessity for such a proviso. - Mr. FRESHFIELD was of opinion that it would be an aggravation of the evil. The CHANCELLOR of the EXCHEQUER said if that were the feeling of the hon. gentlemen opposite, he had no desire to press the amendment. The amendment was then withdrawn. Sir J. PAKINGTON said, although the objectionable parts of the clause had been modified, it was still a very serious question whether Parliament ought to pass a clause containing such provisions. (Hear.) The clause appeared to him tyrannical and inquisitorial beyond any that he re• membered to have heard submitted to the house. The powers given by it were inconsistent with our national in stitutions, habits, and character, and a bill which could not be carried out except by such means ought not to be passed at all. (Hear, hear.) He felt it his duty to divide against the whole clause. The committee then divided, when there appeared— For the clause lOl Against it O4 Majority in favour of the clause 7 The clause was accordingly passed. In clause 49, " giving power to accountable party to appeal," The CHANCELLOR of the EXCHEQUER proposed an amendment, for the purpose of enlarging the power of the judge. Mr. LOCKHART, who spoke in a low tone of voice, was understood to propose that the appeal should be given to the judge of the County Court. The CHANCELLOR of the EXCHEQUER thought that the bill already gave sufficient facilities for appeal, but if gentlemen opposite wished it, he had no objection to give an appeal to the County Court. He believed that the appeals would be of very rare occurrence. Sir F. KELLY was obliged to the right hon. gentleman for his concession, as ho considered that the County Court would be the most proper court of appeal. An amendment providing the appeal suggested was in serted, and the clause as amended was agreed to. Clause 50 was agreed to, with one or two verbal amend ments. Clause 51 was agreed to. Clause 52 was struck out. Clause 53 was agreed to with some verbal amendments. Clause 54 was struck out. Mr. H. DRUMMOND observed that he had at a pre vious stage of the bill inquired whether the tax was to be of universal application, and whether it was to be charged on succession to the estates of the Duchies of Lancaster and Cornwall. The right hon. gentleman had promised to give an answer when they got to the end of the bill, and as they had now arrived at the last clause, perhaps he would explain whether it was to apply to those properties or not ? The CHANCELLOR of the EXCHEQUER said they had not yet arrived at the end of the bill. On clause 55, which provides that the bill shall come into operation on the 19th of May, 1853, Mr. MULLINGS moved to omit the two last lines, in order to insert the words " that the bill come into opera tion on the day of the passing thereof." The CHANCELLOR of the EXCHEQUER could not consent to the amendment. The question was one of finance, and it was the usual principle in laying on new taxes to make the tax come into operation from the day of the passing of the resolution in committee. In some cases, as in that of the income tax, they had gone further, and made the tax apply retrospectively, beyond the period of the passing of the resolution. The amendment would deprive him of two months of the proceeds of the tax, which he could not consent to. Mr. DISRAELI thought they ought to follow the prece dent of former taxes, and urged his hon. friend not to press theamendment. - Mr. LABOUCHERE was also anxious that precedent should be followed, but he had some notion that the usual course was not to charge the tax in all cases from a date previous to that of the passing of the bill. The CHANCELLOR of the EXCHEQUER had not said that that was the rule in all cases ; on the contrary, he believed in the case of the customs duties a different rule had been adopted, and in the case of the income tax, as he had said, the tax was made to apply from the sth of April, whereas the resolution had not passed until May. Viscount GALWAY thought this act should not con tinue beyond the period fixed for the expiration of the in come tax, and he would therefore move that the act should continue in force until the year 1860. (Hear, hear.) Mr. WALPOLE—If he was right as to his view of the operation of this tax, it would be found so annoying and vexatious that the complaints against it would be loud and universal. (Cheers from the Opposition.) They were passing this bill nominally on the plea of putting landed property upon the same footing as personal property with reference to the duty on bequests or successions. They had passed the bill as to real property, and as long as they maintained the present law as to the tax upon legacies so long would he uphold the Government in placing a duty on land inherited by succession or demise. (Hear, hear.) But while they subjected real property to one duty and personal property to another, they were doing that which was altogether a distinct thing—(hear, hear)---for they were taxing not the property of people dying and which passed from them to others by death, but they were taxing property whether personalty or realty, which was settled and disposed of by persons in their lifetime with the inten tion Cult the settlement which was thus subjected to this tax should go free to those who succeeded them. The two classes of cases were essentially different—(hear)—but he would not go over that ground again. They had had ex amples of the extraordinary difficulty the Government would have in trying to enforce the tax. (Hear, hear.) The clause they had just passed which empowered the commissioners to examine people's books, deeds, and docu ments, and not deeds and documents only, but all the title deeds, settlements, and mortgage deeds was a proof of that. If they applied the tax for a long period of years all the small owners of property, whether real or personal, would be put to great inconvenience in having to pay the tax by a series of half-yearly payments extend ing over five years, or they would be put to great expense in employing professional persons to carry it out. He did not wish to raise a controversy upon the present occasion, but, looking at the difficulty that must ensue, and seeing but very little of opinion in favour of the tax, not only in the country and amongst the numerous persons he had con versed with upon the subject, but even in the House of Commons—(cheers from the Opposition)—and feeling as be did from what-he had heard that there were many mem bers who had voted for clause after clause in the committee, because they did not desire to deprive the Government of a large source of revenue upon which they had calculated —but, believing, also, as he did, that those hon. members would not support the bill in the abstract—(hoar)—and that with regard to many of the clauses they did not think them just or reasonable—(opposition cheers)—he thought it no more than right that they should now consider whe ther they were to impose this tax as part of a permanent system of taxation, or whether they should not take an opportunity of reconsidering it at some future time, when they should have had some experience of its operation. (Hear.) There was nothing unreasonable in such a propo sition • on the contrary, it was but following ou t a course they had followed in a similar case. When they imposed the income tax, they did not in the first instan ce p u t it on permanently, but they limited its duration to three years, avowedly that they might have the opportunity of recon sidering it when they had had some experience of its work ing. He thought it would be only reasonable to put on this tax in the same way as a temporary measure, and to limits its duration for 5 years. (Hear, hear.) They ought not to forget that when the tax was first attempted to be imposed by Mr. Pitt it was brought forward as in the pre sent instance, time after time, and that the majorities, great in the first instance, dwindled down gradually, until at last they became so small that Mr. Pitt was obliged to give up the bill. (Hear.) In this case, also, the Govern ment had commenced with a large majority in favour of the bill, which had dwindled down that evening to ex ceedingly small ones. (Cheers from the Opposition.) This convinced him. that people's minds were beginning to be opened, and that it was not a tax which they thought it was just to impose, if really their object was to tax real property in the same way as personal property. Under the circumstances, he would put it to the Government whe ther it would be wise now to impose the tax for a longer p e riod than 5 years, that they might see if, as they as serted, the tax could be levied without annoyance and vexation. For himself ho was so convinced of the con trary, that if his noble friend (Lord Galway) pressed his amendment he would support him. The CHANCELLOR of the EXCHEQUER considered this was not a question upon which it was necessary for H th e a e t r the He c h o il d to on w ly ea s iy ay i t t o tee hi w s Zi t ts hon. details. frie nd, committee were disposed only to impose a tax of this the n he an co srer nature for five years, it would become a serious question whether they ought to impose it at all. (Hear, hear.) If that were so the question at issue was whether the princi ple of the bill should be affirmed. Let them trace the effect of limiting the duration of the bill—whatever might be the effect of this view of the bill—however little he might share in the apprehension of the difficulties that would arise under it, and he admitted that in every fiscal system: that was novel there was difficulty in the first in stance—there would be no use in attempting to overcome those difficulties for a period of five years, and the more so THE SUN, LONDON, FRIDAY EVENING, JULY 8, 1853. in this case, as the five years would have expired before the bill came into full force. In the first year little or nothing would be obtained from the tax, in the second the revenue derived from it would be but the verest trifle, and efiveect And what would years mustelapwsoebd b before the positionethetaxw then ould of those come ionst:full ffwho had paid the five years of the instalments? With what justice could they say that they would levy this succession tax on those unfortunate persons who came to their estates within five years ? They . would say, "We were promised that others should come in and bear their share, but after we have paid for five years, it appears that now they are only to have the luxury of paying some other tax in com mon with others of the community." (Hear, hear.) He must say he thought his right hon. friend had now made a proposal that would not hold water. His right hon. friend admitted that was done with this tax should be done with the legacy duty ; they were wedded together and must stand or fall together. If they were disposed to say that this legacy duty should exist for five years only let them do so, but do not let them pass an enactment confessedly for the purpose of putting all pro perty on the same footing, which would leave tha legacy duty permanent, while this succession tax was limited to fiveyea years. (Hear.) (Hear.) Viscount GALWAY observed that what he proposed tax would, wtoolulimd, ac limit the tax t adxto othe G 1860, the ov y e e rn ar m w en h t, when the ; e i inco n m n s the amendment he wished to submit was, that tho opera tion of this act continue till the 19th of May, 1860, and no longer. Mr. DISRAELI had intended to rise, but his noble friend anticipated him, to propose that instead of the term of five years, as suggested by his right hon. friend, they should adopt the term of seven years ; and he did so on the faith of a statement made by the Chancellor of the Exche quer, when he first introduced the proposition to the notice of the house. At the period when the income and property tax was last renewed he felt it his duty, on the part of the late Government, to propose to the house to consider the propriety of making some difference in the rates of assess ment under the different schedules of the measure ; but the right hon. gentleman did not agree in principle with that proposition. The right hon. gentleman acknowledged that some difference ought to be established in order to equalise the burden, but he said, " I am about to propose a measure to extend a succession duty on all settled pro perty, and that will be, in some measure, a compensation to those classes who are now liable under the income and property tax, in whose favour I cannot recognise the dif ference you wish to establish." Now, the right hon. gen tleman proposed that the income and property tax should be continued for seven years ; and not only that, but, if his view was carried into effect and bo realised, that the income and property tax should then cease and determine. But if this measure were really brought forward as a com pensation, it ought to cease and determine when the bur den for which it was the compensation no longer existed. It appeared to him, therefore, that the period for the con tinuance of this tax ought to be the same as that for the continuance of the property and income tax—viz., seven years. With regard to the argument of the right hon. gen tleman, that if they limited the duration of the act arrears would be payable, and that would be a great hardship, he would remind him that if the property tax terminated to morrow, arrears would be payable in that case also. With regard to the legacy duties and this act being bound toge ther, they might be identical in principle but not in form. This was a separate act, and was only to be so considered. If the principle of the bill was so just that they could not consent to retain the old legacy duties without extending the principle of the tax to real and settled property, they might rest assured that at the end of seven years, in this age of progress, they would not have so far deteriorated as not to feel the force of truth and justice in relation to that principle. He protested against the principle laid down by the right hon. gentleman that this bill, which was distinctly and palpably before them, could only be considered with reference to an act with which it had no legislative connexion. He could not look at this bill but as a proposition brought forward as a compensation for a tax that was to come to an end in seven years, and he thought that it was politic and just to limit this tax to the same period. e R n l; o declared n d h o e f ws such c u h l d a not detestablevote ei t a h e r . fornetcondemned Colonel en deoe mni S mn l :1 He it in principle, and he said throw it out, and throw out the Government with it. The committee divided : For the amendment Against it... 125 195 Majority —7O After a few words from Sir F. KELLY and the CHAN CELLOR of the EXCHEQUER, The clause was agreed to, as was clause 56 and the schedules. Clauses 16 and 22 were struck out. The CHANCELLOR of the EXCHEQUER brought np the following clause : -Provided that no person entitled, at the time appointed for the commencement of this act, to the immediate reversion in any real property, expectant upon the determination of any lease for life, shall be charge able with duty in respect of such determination, in the event of the same occurring in his life time. Some discussion took place, in which Mr. Henley, the Chancellor of the Exchequer, and Mr. Cayley took part. The clause was then agreed to. The • CHANCELLOR of the EXCHEQUER next brought up the following clause :—" Section 16. No policy of insurance on the life of any person shall alone create the relation of predecessor and successor, between the insurer and assured, and no bond or contract by any person bona fide for valuable consideration in money or moneys worth, for,,the payment of money after the death of any other person, shall alone create the relation of predecessor and successor between the person making out such bond or contract, and the person to or with whom the same shall be made ; but any disposition or devolution of the moneys payable under such policy, bond, or contract, if otherwise within the provisions of this act, shall be deemed to confer a succession." Mr. FRESHFIELD moved that the word " other" be struck out before " person," so as to make the clause apply to the obligor himself. The CHANCELLOR of the EXCHEQUER resisted the proposal, "on the ground that it would lead to numberless evasions. It would cause wills to take the form of post obits. The amendment was negatived without a division, and the clause was then agreed to, the Chancellor of the Ex chequer, in answer to Sir F. Kelly, agreeing that the bill as altered should be printed before it reached its final stage. The CHANCELLOR of the EXCHEQUER then brought up the following clause :—" Section 22. Where timber trees or wood shall be comprised in any succession, the successor shall be chargeable with duty upon his interest in the net moneys which shall from time to time be received from any sales of such timber trees or wood, and shall ac count for and pay the same yearly ; provided, that if the successor shall be desirous of commuting the duty, and shall deliver to the commissioners an estimate of the net monies obtainable by him from the sale of such timber trees and wood, as may, in a prudent course of manage ment of the property, be felled by such successor during his life, the commissioners, if satisfied with such estimate, shall accept the same and assess the duty accordingly." Sir J. TROLLOPE hoped the right hon. gentleman would expunge the clause altogether ; for it would add but an infinitesimal sum to the revenue, and it would lead to an immense amount of vexation and annoyance. (Cheers.) Colonel SIBTHORP suspected any modification pro ceeding from the Chancellor of the Exchequer, and he looked on the bill as altogether a gross robbery. (Cheers.) The revenue returns recently published were all humbug and nonsense, the object of the Chancellor of the Exchequer being to deceive the public and to increase his reputation as a financier. How did the right hon. gentleman intend to deal with the copyholder, who could not cut down a tree without paying one-third of its value to the lord of the manor, besides a heavy fine ? Would he (the copyholder) be charged on the gross sum ? If he were it would be a gross robbery. (Laughter.) Mr. BUCK opposed the clause. It was taxing a com modity for which the owners had not received any, benefit. Mr. V. SMITH said however difficult it might be to tax timber he did not see why, when they taxed every thing else, they should not tax timber. At the same time he wished the Chancellor of the Exchequer to explain his modified proposition. If they cut down hedge-row timber were they to keep an account of that, and to hand it over to the tax-gatherer ? Then he thought that timber cut down for the purpose of the estate ought not to be taxed. Then he wished to know what was to be done with regard to ornamental timber. According to the clause as it at present stood, ornamental timber would be valued with the other. They ought to present a fair alternative to the owner. The CHANCELLOR of the EXCHEQUER said with reference to the first question he thought he had answered it - ; by anticipation, namely, whether every transaction, however small, was to be subject to taxation. He said that was a matter of no great moment, and there was no great objection to the introduction of a low minimum. With regard to the question of timber employed in the repairs of the property, his right hon. friend said they ought to specify a minimum ; he did not think it possible to specify a minimum more distinct than by saying that a party should be liable in respect of the moneys that he re ceived in respect of timber. Of course, if a deduction was made for repairs the timber ought not to be charged as a part of the repairs. Ho must again remind the committee that the -difference apprehended in estimates of that desciiption was not found in practice. They had never yet had an appeal, and that was the best answer he could give. With regard to ornamental timber, ho would venture to put it that the clause stood perfectly well. They might describe ornamental timber as timber that was not usually to be cut. Then he appre hended they would not be liable to pay anything in respect of the first alternative. That which the party was liable to make a return of was in respect of sales. He would not enter into the general discussion, as they went through the whole of it on a former night. His right hon. friend went into inmost fairly, and said they had reduced the scale so that the proceeds would not be much. Into that he would not enter. Mr. CHRISTOPHER must enter into the practical working of the clause. The policy of Government for the last ten years had been to reduce the duty on foreign tim ber, and now they were laying practically an excise duty upon it. The penalties which were laid by this act would be exceedingly oppressive, to say the least of it. When ever a gentleman bad a fall of timber an Excise officer would come upon the estate and inquire whether it should be 1 per cent. or 10 per cent. Ho objected to the clause altogether. Sir T. D. ACLAND experienced great pleasure at the course pursued by the Chancellor of the Exchequer. He thought that the clause, as it now stood, entirely got rid of objections. It appeared to him, however, that• if the Chancellor of the Exchequer wished to avoid evasion, ho ought to name a minimum in the clause. Mr. HENLEY said it did not appear clear whether, when timber was cut down for repairs, it would bo exempt from duty. He (Mr. Henley) was, however, averse to taxing timber at all ; it had always been the policy of the country to encourage the growth of timber. The word " wood" was now introduced into the clause for the first time. This word would almost inevitably lead to confu sion' and it would be a matter of doubt whether, under that term, underwood would not come in. Mr. K. SEYMER thought the difficulty of taxing tim ber would be so great that this clause ought not to be pressed. This would only be following the same principle as was followed in the case of stock in trade. Mr. BOOKER complained that the Chancellor of the Exchequer did not appear to have taken into consideration the care and attention which was required to bring timber to a state of perfection. Timber, too, was of an excep tional nature. Its growth ought to be supported for the sake of the " wooden walls of Old England." (Oh, oh.) The hon. gentleman then proceeced to read a letter from a friend deprecating the proposed measure as disadvan tageous to the British oak. (Cries of " Oh, oh," and laughter.) During the reading of the letter there we - :e repeated cries of " Name, name," and when the hon. member read the signature of " W. S. Wood," great amusement was created. The hon. gentleman assured the house that it was no assumed name, and gave the writer's address as " White House, near Hereford." After a few words from Sir E. DERING, Sir W. JOLLIFFE contended that timber stood on a different footing from other species of property. He pro ceeded to illustrate his position in a long speech, which was almost entirely drowned in vociferous cries of " Divide." The committee then divided— For the clause 195 Against 179-16 In reply to an objection from Mr. HENLEY respecting the valuation of underwood, The SOLICITOR-GENERAL said that he would alter the clause so that it would read timber, trees, or wood not being coppice or underwood. Colonel SIBTHORP asked the hon. and learned gentle man to go a step further, and impose a tax on sawdust. (Laughter.) MII,ES said the wording of the clause would lead to constant disputes between the successor and the tax gatherer as to the valuation. Mr. P. MILES was apprehensive that parties would be called upon to pay the tax upon the not proceeds of the wood, when it might happen the expense of cutting had swallowed up all the proceeds. The CHANCELLOR of the EXCHEQUER said in that case the party would neither pay the tax nor would bo called upon to render an account of the sale. Ho would be required to render an account of his profits when there were any, and upon these profits the tax would have to be paid. After some further discussion, Mr. MILES thought that nothing under 30 years' growth should be estimated in the valuation, and proposed to add a proviso to that effect. The CHANCELLOR of the EXCHEQUER said it was impossible for him to accede to those words. In Scotland he had seen valuable timber not 30 years old. Mr. C. BRUCE said, in his experience, wood which he had cut under 30 years of age had not more than paid the expenses.____ Mr. DUNLOP mentioned a case in which 1501. a year was derived from timber under 25 years old. The amendment was negatived without a division, and the clause agreed to. The remaining clauses were then agreed to, the house resumed, and the chairman reported progress. ___ NEWSPAPER STAMP BILL. The second reading of this bill was fixed for this day, PUBLIC-HOU S ES (SCOTLAND) BILL. This bill was read a third time and passed. COPIES OF SPECIFICATIONS REPEAL BILL. This bill was read a second time, with the understanding that it was to be committed pro forma, and reprinted. MINISTERS' MONEY (IRELAND) BILL. On the motion that the house go into committee on this bill, Sir J. YOUNG; in answer to a question from Mr. Ma guire, explained that the bill would abolish ministers' money as it at present stood, but that he did not expect that the whole amount of tax would be remitted. He denied that any pledge had been given for the total abolition of the tax. The bill would mainly exempt houses to be built, would establish a commission to revise the rating, and would give housekeepers, who were liable to rating, power of redemption on very favourable terms. Messrs. Maguire, Sullivan, and Grogan severally ex pressed their disapprobation of the principle of the bill as stated by the right hon. gentleman. Resolutions passed, leave given to bring in the bill. PUBLIC LIBRARIES (IRELAND) BILL. This bill passed th roug h comm itt ee . SALE, i&c.. OF LANDS (IRELAND) BILL. Mr. WHITESIDE moved the second reading of this bill. Sir J. YOUNG approved of the principle of the bill, but hoped it would not be pressed this session beyond its pre sent stage. Mr. WHITESIDE could hardly understand any objec tion to this bill, and intimated that he should press it for ward. After a few words from Mr. KEOGH and Colonel DUNNE the bill was read a second time. The Brecon Collegiate Church Bill passed through com mittee. PARISH CONSTABLES BILL. The order for the committee on this bill was read and discharged. CUSTOMS ACT. The report of th e committee was brought up, and agreed to. CUSTOMS ACTS (ISLE OF MAN). The house havinh , resolved itself into committee on the resolutions f or i n - wooing customs duties on the Isle of Man, Sir J. WALMSLEY objected that this bill was an in fringement of the privileges of the Isle of Man, and with the rights of property, and he hoped that unless the Go vernment could show that they had the consent of the House of Keys and the people of the island, that the house would not sanction the imposition of increased duties. He read documents showing that the proposition had not been submitted, as promised, to the authorities of the island, and ho complained that provision was not made by the Government to give to the House of Keys control over the taxes it was proposed to raise. This was an attempt to bring the island, with the customs of the Isle of Man, within the general customs laws of the kingdom for the first time, and as this was opposed to the privileges and rights of the people of the Isle of Man, he should, if the resolutions were pressed at that late hour, divide against them. Mr. J. WILSON said that the proposed bill was neces sary to remote impediments to the trade of the island, and to prevent smuggling. He had communicated with the Lieutenant-Governor, and informed him of the proposed changes, and he had called the House of Keys together, who had made certain suggestions in the bill which would be founded on these resolutions, and would be considered. Sir J. WALMSLEY moved that the house do adjourn. Mr. BOUVERIE said he could not do that while the house was in committee. Sir J. WALMSLEY would throw every obstacle in the way of the resolutions, and moved that the chairman re port progress. The gallery was cleared for a division, brt none took place, and the chairman having reported progress, the house resumed. The Stamp Duties Bill, as amended, was considered. The Land Revenues Bill passed through committee. The Spitalfields and Shoreditch Improvement Bill was read a third time and passed. THE NAVY. Sir J. GRAHAM obtained leave to bring in a bill to prolong the period of the service of seamen from five years to ten years. and otherwise to amend the laws relating to the navy. The right hon. baronet also brought in a bill to raise a force of 10,00 naval coast volunteers, to be em ployed in case of need. Sir J. YOUNG obtained leave to bring in a cab bill for Dublin. Mr. WILSON brought in a bill for the punishment of offences in the colonies relating to coin. - The house rose at 10 minutes past 3. LAW INTELLIGENCE. COURT OF CHANCERY.—JULY 7. (Before the Lords Justices.) THE YORK AND NORTH MIDLAND RAILWAY COMPANY V, HUDSON. This case, which was argued a short time back, was placed in their lordships' paper this morning for judg ment. The bill was filed by the York and North Mid land Railway Company against Mr. Hudson, for an ac count in respect of certain shares in the North British Railway Company and other companies. These shares had been subscribed for in the name of the defendant, who was the chairman of the plaintiffs' company, and he received the dividends on them and sold them. The company had a separate account with their bankers in respect of these shares ; the calls on them were paid by the bankers, and the company were charged in this ac count for interest and commission ; and the defendant paid in to this account sums received for the shares and balances due in respect of them. The plaintiffs alleged that the moneys received by Mr. Hudson for the shares had not been fully accounted for, and even if they had, that the money had not b een duly applied in payment of the calls, so that bankers charges for commission had in consequence arisen. The Master of the Rolls directed an account in favour of the plaintiffs. The defendant, without disputing the right to this account, complained of the terms in which it was directed, as being calculated to place him under undue difficulty, and the object of the appeal was to have this direction altered. The Lord Justice Turner, after stating the facts giving rise to the question, said that the decree made was unu sual, and though probably the rights of all parties might have been worked out under it, yet it was better that the usual forms of the Court should be adhered to. On these grounds, and without reference as to whether the decree was as favourable as it ought to have been to the defendant, or whether the alterations might not ope rate to his prejudice, it would be well to vary it in some particulars. - The Lord Justice Knight Bruce added that the costs of the appeal on both sides would be costs h the cause, and that the decree as altered might probably lead to precisely the same result as if it had stood as originally pronounced. The difference from the Master of the Rolls was slight, or was none. COURT OF EXCHEQUER.-JULY 7. MARY ANN BRUNSDEN, ADMINISTRATRIX OF HENRY BRUNS• DEN, V. THE WATERMAN STEAM PACKET COMPANY. Mr. Edwin James, Q.C., and Mr. Manisty appeared for the plaintiff; and Mr. Seijeant Wilkins, Mr. Hugh Hill, Q.C., and Mr. Unthank, were counsel for the de fendants. The defendants are the proprietors of the Waterman steamers plying on the Thames, and the action was brought by the plaintiff, a widow, under Lord Camp bell's act, to recover damages for the death of her son, a boy of 17 years of age, by whom she was supported, occasioned by the negligent management of one of their vessels. It appeared that on the 22d of March last, at about eleven o'clock in the forenoon, the brig Indian, bound for Newcastle, and in which Brunsden was serving, was being towed into the East India Docks, by means of a rope fastened by the one end to her capstan, and by the other to the pier -head of the dock. While in this posi tion, the Waterman steamer No. 7, coming from Wool wich, passed between her and the pier, in order to land the passengers destined for the docks. In doing so her keel became entangled in the rope, and the capstan, being forced back, struck the boy, who was working with the captain at one of the bars, and inflicted on him injuries from the effect of which he died a few days after wards. . On the part of the plaintiff, evidence was adduced to prove that the speed at which the Waterman steamer was going was excessive ; that by the regulations in force on the river, vessels going up or coming down are required to pass on the outside of all boats being towed into the docks ; that a flag is always hoisted to give warning when vessels are so being towed ; and that the captain of the Waterman, in attempting to pass on the inside of the Indian, had violated the above regulations, and the owners were therefore liable for the fatal conse quences that ensued. The defendants, on the other hand, alleged that the rate at which their boat was proceeding was moderate ; that it was a common practice to moor vessels to the buoys near the docks, and for other vessels to pass be tween them, when so moored, and the pier of the docks ; that on the present occasion there was considerable space between the Indian and the pier ; and that had a proper 100k -out been kept by the crew, and the "palls attached to the capstan as soon as the rope caught, the accident would not have occurred. One of the wit nesses, however, the dock-master of the East India , Docks, who saw the occurrence, stated in his opinion the Indian was so near the docks that any endeavour to pass between her and the pier would have been ex ceedingly dangerous, and that the captain of the steamer, in making the attempt, was guilty of neg ligence. The jury, therefore, without requiring the learned judge to sum up, returned a verdict for the plaintiff, 1001. damages. SPORTING INTELLIGENCE. TATTERS ALL'S.—THUBSDAY. Very few subscribers present, and only the following bets booked. LIVERPOOL CUP. 9to 2 agst Goorkah (taken to 1201.) 20 to 1 agst Alp (taken to 1001.) GOODWOOD STAKES. 9 to 1 on the field. 20 to 1 agst Vindex (taken). 20 to 1 agst Trifle (taken). ST. LEGER. 7 to 1 agst Sittingbourne (taken). DERBY, 1854. 20 to 1 agst Prince Arthur (taken). 25 to 1 agst Dervish (taken). NEWMARKET JULY MEETING. WEDNESDAY, JULY 7. SWEEPSTAKES of 10 soya. each ; for two-year-olds, 6st. 41b. ; three, Bst. 41b. ; four, Bst. 121 b. ; five and up wards, 9st. 21b. The winner to be sold for 350 sovs., if demanded, &c. New T.Y.C. 4 subs. Mr. J. M. Stanley's Mirabeau, by Melbourne, 2 yrs, Est. 41b. (S. Steggl es) 1 Captain D.Lane's Conmore, 4 yrs, Bst. 121b.(Flatmap) 0 Lord Exeter's Hazlenut, 3 yrs, Bst 41b ....(Norman) 0 Lord Clifden's Hothorpe, 5 yrs, 9st. 21b. (G. Mann) 3 Betting— 6 to 4 o n Mirabeau, and 3 to 1 agst. Conmore. Hazlenut made the running, Mirabeau lying up with Conmore, and Hothorpe at his quarters ; breasting the hill Hothorpe dropped into the rear. A very fine race with the others was won by a head ; a dead heat for second place. Hothorpe two lengths behind. The winner was claimed by Lord Clifden. PLATE of 501., for two year olds and upwards ; optional selling weights ; last half of B.M. Lord W. Powlett's Dear-me, by Melbourne, 3 yrs (1001.), 7st. 61b. (S. Steggles) 1 Mr. Stephenson's Sophistry, 4 yrs (401.), 6st. 121 b. (Charlton) 2 Lord Strathmore's Child of the Mist, 4 yrs (801.), 7st. 51b. (J. Mann) 3 The following also ran -- Mr. Darling's Shipwreck, 3 yrs (401.), 6st. 61b. (J. Steggles) 0 Captain Lane's Mantilla, 3 yrs (401.), 4st. 91b. (carried s st.)(Perfect) 0 Mr. Pettitt's c . by St. F ranc i s, out of Archness, 3 yrs (401.), 6st. 61b (W. Cowley) 0 Duke of Bedford's Jovial, 2 yrs (801.), sst. 21b. (Marten) 0 Betting--6 to 4 agst Child of the Mist, 4to 1 agst Sophistry. Sophistry jumped off first, but the lead was almost immediately taken by Child of the Mist, the others run ning wide. At the foot of the hill Sophistry went in advance, with Dear-me second ; the latter, by a vigorous effort, ach'eved the victory by a head. A length and a half distance between second and third. A straggling finish with the others. The winner was claimed. The CHESTERFIELD STAKES, of 30 soya. each, 20 ft. for two-year-olds ; colts, Bst. 71b. ; fillies, Bst. 41b. Last half of B.M. 39 subs. Mr. Payne's Spinaway, by Orlando, out of Distaffina, Bst 71b (Flatman) 1 Ir. Osbaldeston's Brother to Mountain Deer, Bst 71b (Charlton) 2 Mr. Greville's Quince, Bst 71b (Basham) 3 The following also ran :—Duke of Bedford's Student ; Mr. Bowes's Streatham Fairy ; Mr. E. R. Clark's Punch box ; Lord Clifden's Brigliadoro ; Mr. Delamere's f. by Cotherstone ; Lord Exeter's Delia, Mr. W. H. Scott's The Mountain Hawk, Mr. John Scott's Lady Audrey, Mr. S. Scott's Monie Moses, and Lord Wilton's Sister to Aphrodite. Betting-2 to 1 agst Brother to Mountain Deer, 6to 1 agst Spinaway, 6 to 1 agst Mountain Hawk, 7 to 1 agst Sister to Aphrodite, 10 to 1 agst any other. All got well off at the first signal. Quince imme diately went to the front, but after the first hundred yards, Spinaway took the lead w ith Q u i nce , M oun t a i n Ilawc and Student in close attendance, Mountain Deer next. In this order the ran to halfway up the hill where Mountain Deer took second place and went re resolutely to work to catch Spinaway, who, however, cle verly maintained the position he had obtained, and won by a head ; half a length between second and third, close up with the latter were Student, Mountain Hawk, Delia, and Punch-box. Monie Moses, Streatham Fairy, and Sister to Aphrodite the next three. Brigliador, Lady Audrey, and Dirce filly in the extreme rear. Value of the stakes 880 sous. HANDICAP PLATE of 100 (RMS. New T.Y.C. Lard W. Powlett's Scandal, by the Libel, 3 yrs, Bst. (Flatman) 1 Mr. Turner's br. g. by Dromedary, out of Apricot, 3 yrs, 6st 41b (P a l mer ) 2 Mr. J. M. Stanley's Hybla, 3 yrs, 7st.....(Charlton) 3 The following also ran :—Mr. Combe's Brawn, Mr. Wigram's Peacock, Lord Clifden's Hothorpe, Mr. Mare's Coleraine, Sir R. Pigot's Jack the Giant-Killer, Mr. Nevill's ch g by Verulam, out of Madinella, and Col. Wyndham's Start. Betting-5 to 2 agst Scandal, 4to 1 agst Hybla, sto 1 each agst Coleraine and Jack the Giant-Killer. Apricot gelding and Hybl a ma d e p l ay i nto t h e bot tom, where Scindal drew up, and obtaining the lead in the last six or seven strides, won by three-quarters of a length. . HANDICAP SWEEPSTAKES of 15 sous. each, 10 ft, for all ages (two years old excepted). From the B.M. start ing post to the end of the T.Y.C. 3 subs. Lord Exeter's Hazienut by Nutwith, 3 yrs, 7st (J. Mann) 1 Mr. Elwes's Azael, 4 yrs, Bst 71b (Rogers) 2 Count Batthyany's Hambletonian, 4 yrs, 7st 41b (C. Bradly) 3 Betting-6 to 4on Hazlenut ;2to 1 agst Azael. Hazlenut made play, Azael lying third to the corner of the Plantation, where he took second place, but failed in his effort to reach Hazienut, who won by half a length. About a length between the second and third. There was a marked improvement in the character of the sport and the attendance of company, but nothing occurred to impart activity to speculation on events to come, or to excite more than a passing interest. The continued brilliancy of the weather made some amends for the dull proceedings of the meeting. BETTING. GOODWOOD STAKES. 9to 1 agst Hobbyhorse (taken). 10 to 1 agst Sextus. 1000 to 60 agst Haricot (20 to 1 taken to some money). DERBY. • 20 to 1 agst Prince Arthur. 25 to 1 agst Paxton (taken). 25 to 1 agst Dervish (taken). LANCASTER RACES.—THURSDAY. HANDICAP PLATE of 30 sovs. One mile and a distance. Gameboy filly. Sir Robert 2 Happy Joe 3 Betting-5 to 4on Gameboy filly. Won by a length. LANCASTER CUP, value 100 sovs, addcd to a handicap of 10 sovs each, h ft, and 3 only if declared, &c. Two miles and a distance. Trifle Allegro 2 Black Doctor Little Davie. Chief Justice 5 Betting-6 to 4 agst Chief Justice ;sto 2 agst Trifle. Won by a length. The ASHTON PLATE was won by Baron Orsy. RACING FIXTURES FOR 1853. The figures within parent day's JII. hesis denote the number of acing. 'LY. IStamford (2) 19 Whitehaven (2) Knutsford (2) Nottingham (2) Goodwood (4) 1 Wenlock Odiham (1) 8 1 Macclesfield (2) 12 Liverpool (3) 13 Maidstone (1) l3 Ipswich (2) l4 Leith (1) l4 Stourbridge (2) 18 AUG 20 21 26 27 Canterbury lB Radcliffe (3) 22 E2ham (2) 23 Tonbridge (1) 24 Liverpool Hunt Cup (2) 24 Derby (2) 25 llueford. (2) 29 Eccles (3) 29 Lichfield (2) . 29 Chelmsford (2) 3O Ripon (2) Newton Abbot (2) Brighton (2) Airdrie (2) Edgware (2) 4 Brighton Club (1) 5 Wolverhampton (3) 8 Yarmouth (2) Reading (2) lO North Staffordshire (2) 10 York (3) l7 SEPTEMBER. Lincoln (2) 1 I Bedford ( 2 ) Warwick (2) 6 Leicester (2) 21 Doncaster (4) ..13 Lanark (2) 22 Weston Zoyland and Manch ester Autumn (2) 22 Bridgwater (1) 12 Newmarket F. O. (3)...27 Dover 15 Wale all (2) ................. 28 Pontefract (2) l9 Nor thallerton (2) ......... 29 NOVEMBER. Worcester (2) .... . 1 ... . ........ Liverpool Aut umn (2)... 9 Epsom Autumn (2) 3 Shrewsbury (2) Cowbridge Hunt (2) 9 Aberystwith (3) 15 Last week 1 ... 3 SMOKING._It is estimated that p ro b a bl y one man in every four throughout the human race is more or less, a smoker of tobacco. M. Natalis Rondof calulates—a little hyperbolically—that there are at least a hun dred millions of tobacco-smokers in China. Two manufactories alone send out yearly from St. Omer 40 millions of pipes, made out of eleven thousand tons of clay ; then we h ave the rest of France, England, Germany, and other. countries, not forgetting Turkey. Dr. Royle tells us that the poor native of India smokes his clay upon the bosom of his mother earth, by digging with his fingers two small holes in a clay soil, and boring a tunnel between them and a piece of stick. He puts tobacco into one hole, lights it, and lying down upon the ground, applie4 Es mouth over the other.—Weekly Nam UST. CRICKET. THE GENTLEMEN OF THE MARYLEBONE CLUB v. THE GENTLEMEN OF ENGLAND. This novel match was commenced yesterday, at Lord's, upon which occasion there was a large assembly of the aristocracy and other members of the fashionable world. The Marylebone Club took the bat in the first instance. The total of this innings was 178. . The Gentlemen of England then embarked upon their innings, and their total was only one short of their opponents. bIARYLEBONE. W. Nicholson, b W ync h First Innings. F. M. Eden, c Hartnell, b Goodrich A. Hanarth, c Hartnell, b Goodrich 53 B. Balfour, st El m h urs t , b Goodrich ..... R. Hankey, c K em p son, b G oodrich R. Kynast on , c Elli son, b M iller Hon. E. Bligh, 1 b w, b Miller l4 F. Walker, b Mill er G. F. Cooke, n o t ou t 5 Sir F. Bathurst, b Miller J. W. Parker, b Goodrich 1 Byes, &c l2 Total _l7B ENGLAND. First Innings. 11 I C. G. Wynch, b Bathurst.. lion. H. Bingham, h w, b Parker R. T. Belhouse, b Bathurst E. Elmhurst, c Parker, b Bathurst 3 W. J. Kempson, c Parker, b Bathurst 4 E. G. Hartwell, c Nicholson, b Parker 7 H. Marshall, b Bathurst M. J. Ellison, b Bathurst 49 F. Miller, c Parker, b Hawkey T. Goodrich, run out 2 M. A. Pickard, not out 9 Byes, die lB Total 177 The match was resumed this day at eleven o'clock. THE NORTH v. THE SOUTH. As usual, this great match attracted an immense gathering of spectators at the Oval yesterday, and will doubtless do the like to-day ; for the names in the re spective lists embrace a majority of the finest cricketers in the world. The South went to the wicket first, commencing with Julius Caesar and Willsher. The total of this Innings was 86. On the part of the North the innings amounted to 75, so that, when the first innings was finished, the South had the advantage by 11 runs. At the conclusion of the day the score ran as follows :---: THE SOUTH. First Innings. Second Innings. J. Ciesar, b F. Tinley Willsber, b F. Tinley Chester, b F. Tinley. Caffyn, b Bickley Brockwell, b Bickley Pilch, b F. Tinley Box, b Bickley Heath, c Morton, b Bickley.... 3 A. Mynn, c Morton, bF. Tinley 11 Hillyer, not out 0 b Bickley 3 Hinckley, c Morton, bF. Tinley 0 bF. Tinley 0 Leg byes 3 Leg byes 2 0 13 6 • 29 10 Total B6 THE NORTH. Total 5 First Innings. Arnold, b Hinkley Crossland, b Hinkley Guy, c Hillyer, b Hinkley Parr, c Willsher, b Hillyer Anderson, b Hißyer A. Clarke, o Willsher, b Hillyer Sadler, b Hinckley F. Tinley, c Chester, b Hinkley Bickley, c Willsher, b Hillyer Morton, c Caesar, b Hinkley Clarke, not out Byes, &c ~ 22 Total 75 THE SURREY CLUB AND GROUND v. THE WEST WICKHAM CLUB. This return match was played at West Wickham on Tuesday last, when, by a perusal of the score, it will be seen that the Surrey Club won in one innings by 37 runs. There was some very fine batting displayed on the West Wickham side by Brockwell, A. Christy, Harris, Hook, H. Nicholl, and Warner; and on the Surrey side by F. Miller, W. Mortimer, Attfield, and Mortlock. At the close of the day, it being a one day's match, the score stood as follows : WEST WICKHAM. First Innings. Second Innings. Mr. R. Cristall, b F. Miller 0 c Attfield, b Miller... 2 Pugh, b Taylor 2 b Miller 0 Blockwell, run out l4 c Attfield, b Mortlock 14 A. Christy, b Taylor G. Harris, b Taylor l5 b Miller l5 Hook, b Taylor R. Crowhurst, b M0rt10ck...... 3 b Taylor 1 J. Kirk, b Mortlock 9 not out D. Innes, b Miller 2 b Mortlock H. Nicholl, not out 0 run out l4 A. Warner b Miller 0 c Attfield, b Mortlock 15 Byes, &c. l2 Byes, &c 23 Total.. T0ta1......... 109 SURREY CLUB. First Innings, 15 Mortlock, 1 b w, b Christy F. Miller, c Kirk, b Hook . F. Burbridge, c Kirk, b Bruckwell 4 G. Attfield, hw, b Brockwell B. Driver, b Brockwell F. Noad, c Kirk, b Hook.. G. Yeates, c Kirk, b Hook W. Mortimer, not out .. C. Dawson, b Brockwell A. Grote, c and b Pugh.. Taylor, b Pugh Byes, &c ~ 20 Total 118 SHIPPING INTELLIOENCE. CUSTOM-HOUSE, JULY 7. ENTERED INWARDS.—The Medora, from Tobago ; Mar garet Evans, New York ; Justyn, Callao ; EaPera nce ' Bahia ; Sarah, Barletta ; George Lord, Patras and Zante ; Rainbow, Havannah ; Camilla, Callao ; Streena, Boston, U.S.; Magnet, Rio Grande ; William Watherley, New Orleans ; Fanny, Alexandr,a, ; Phoenix ' Porto Rico ; Citizen, Leghorn ; Soho, Seller ; A c ti ve , Leer ; Joachimb, Varna ; Runnymede, Portland B ay ; A ugea , Bahia. ENTERED OUTWARDS FOR LOADING.—The Mundagues, for Matanz as ; W e ld aa d, H ar b urg h ; Margaret Evan s , New York ; I mmanue l, H am b urg h ; James, Antwerp ; Minerva, Stettin; Alexandrine, Algoa Bay- CLEARED OUTWARDS WITH CARGO. — The Missie, f or Melbourne; Pol ar St ar , d o . ; Royal Stuart, Port Phili p and Sydney ; Flora, H am b ur gh ; Dahlia, Point de G a ll o ; Letitia, Malta ; Sidolonis, Demerara. VESSELS SPOKEN WITH. The Barham (ship), Cork to Calcutta, July 3, lat. 49 N., long. 11 W. The Governor, of Limerick, New York t o Q ue b ec, J u ne 17, of St. Paul's Head. The Sandbach, of and from Liverpool to Demerara, . 3111 Y 3, lat. 50 N., long. 8 W. The Economist (barque), steering W., June 24, lat. 50 N., long. 43 W. The Ashley, of Liverpool, Jun e 11 , a b out 30 m iles to the westward of Cape Ray. N The Mary Mitchison, Jun e 14, lat. 46 •!... low, I' 50 W. 17 W. The Douglas, for Leith, J une 29, ht. 55 N lon g . The Jeannette, Hartl e p oo l to Ceylon, lat 5 N May __ 9 6 , • long. 23 W. The William Ernst, Liverpool to Sydney, N.S.W., June 20, lat. 45 N., long. 10 W. AMERICAN RarvrEancBi ;I — g, STEAM-BOAT RA CING ON THE A letter from N ew O rleans says :-.--" sporting world we are, to be e trsurieup in fourThesteadmayers herewhich on le r ft ecord, for r d t th Louisville, to mak e ' t h e shortest Eclipse, time nine hours an d t hi r ty-two minutes. About the time she started we were receiving the telegraphic news of the frightful railroad carnage at Norwalk, and the papers excitement eas hteh o ra f etf a ut hrs refused race were daily teeming with the sad particulars ; but, pooh ! what was that to the Eclipse. She hung back, and refused to afterwards another clipper 'steamer' the Shotwell, started to beat thee er E e boatA takewfreight,faesw going days and passengers w to race ; a few w nervous off u a go ; but she carried large crowd of passengers, ar rived at Louisville safe, and claims to have beaten the in a distance of 1 5 • 00 miles. , On the 22d instant the ' crack' steamer York-town levee for Louisville, h • . Eclipse by three minutes, left our , having given out that she intended to beat creation. Sh e yesterday, went off full of passen gers, and passed Vicksburg hours and nine minutes, having so frarbeaten the twenty-ei ghttime odf Eclipsebe d an o d wn here again to Shotwell, The two . last-named bothbeats theuil will soon is now said the Shotwell only claims to 4 thrlveltbnevaetren tllt Eclipse one minute ; and the matter, to decide the larg e amount of mo ney bet, has been referred to arbitrati on. So we shall h ave a regular boat-racing seas on of it, until a grand burst-up takes place." SUMMER D RESSES.—Bankruptcy of Mr. E. BlakeleY, Silk Mercer and Shawl Manufacturer to her Majesty. — ln addition to the rich silks and s hawls in Mr. Blake ley's stock, recently purchased and now selling off by Messrs. Atkinson and Co , of 69 to 75, Westminster bridge-road, there are about . 2,000 pieces of beautiful French Muslims, Bareges, and Norwich Lustres, all quite new, first-class goods, worth from 21d. to 4s, per Messrs. yard. These are n ow being sold byessrs. Atkinson and Co. at less than a quart er of their value ; that i s from bid. to is. Old. Ladies are respectfully recom mendedlY appreciated. N.B. to inspect these g oods, in order that their exte nt , quality, and cheapness may be duly and Co., having recently enlarged a n ve now a very extensive ass or t men t o f superior Cabinet Furnit ure, Carpets, and Upholstery.— their premises, Atkin s have Weekly Times. [ADVERTISEMENT.] -- HOLLOWAY'S OINTMENT AND PILLS ARE SURPRISING REMEDIES FOR THE CURE OF BAD LEGS.—Mrs. Sarah Ashby, of Knowsley, had been a sufferer for a considerable time from a bad leg of a very alarming description. Several medical gentlemen at tended her, and she had recouse also to other remedies usually adopted in such cases, but all were of no avail, and after being reduced to a very distressing condit on from continual pain and suffering, she was induced to try Holloway's Oinment and Pills, and these astonish ing medicines effected a perfect cure in a comparatively short time by strictly following the directions given with them. She has continued in excellent health ever since. Sold by all druggist's, and at ProfenOr Holloway's Establishment, 244, Strand, London, , COUNTRY MARKETS. DERBY SMITHFIELD —JULY 5. A short supply of fat stock, and the demand good. The number of sheep and Jambs about the average, both of which soon found buyers. Supply of calves not so large. Prices :—Beef, 6d to 64d ; mutton, Nd to bid ; lamb. 7id to Od ; veal, 50 to 6d per lb. ; pigs, 9s to 9s 6(.1 per score ; rough fat, 4s 6d per 141 b. ; hides, 2d to 26d per lb ; calf skins, 3id to 4d per lb. EDINBURGH GRAIN— JULY 6. Wheat on the top 4s, and the average 3s sd, up. Barley on the top 3s ld, and the average 10d, up Oats on the top is, and the average is 7d, up. B eans on t h e top 2s 6d, and the averag e is lid, up. Top of Wheat ..... ....... 66i lb GOs Od Barley 56 lb 37s Od Oats 45V.13 24s 4d -- Beans 654 lb 40s 6d Total Supply and Sales. Wheat 730 qrs sold 649 qrs Barley 32 qrs sold 22 qrs Oats 545 qrs so ld 517 qrs Beans 32 qrs sold 32 qrs Average of wheat £2 15 5 .-7-12ths Ditto of Barley Ditto of Oats Ditto of Beans BOSTON—JULY 6. At this day's market great excitement prevailed in the wheat trade, growers hardly knowing wh a t t o as k , an d t h e merchant s and millers what to give ; consequently the little business transacted was on terms so very irregular that it is impossible to quote prices correctly. Wheat, we should say, was 3s to 4s per qr. higher than this day se'n night, and oats and beans about is per qr. higher. Wheat, 46s to 555, white, 54s to 575, extra, Os ; barley, Os to 00s ; oats, lO s to 22s ; beans, 40s to 43s ; peas, OOs to OOs per qr. NEWARK—JULY 6. At our Corn -exchange to-day we had a very short sup ply of wheat, which realised an advance of 4s to 5s per qr. Spring c3rn was is dearer. Prices as follow:—Wheat, white, 60s to 635, red 52s to 56s ; barley, grinding, 28s to 325, malting 00s to 00s ; oats, 24s to 27s ; beans, 43s to 453 ; peas, 38s to 40 s ; malt, Ms to 60 3 ; t ares , 00 s to 000 pet qr. DUBLIN—JurJr 7. White wheat, 26s to 30s Od ; red ditto, 25s Od to 28s 6d ; barley, 13s Od to 16s 6d ; oats, lOs Od to 12s 9d ; rapeseed, OOs Od to OOs per brl ; oai,meal, lls Od to 13s Od ; bakers, aoir, 14s Od to 20s Od per cwt; Indian corn, 28s 6d to 32s 6d per 480 lbs. CORK—JULY 6. Brls. Currency. White wheat 00s Od to 00s Od Os Od-20 stone. Redwheat 00s Od to OOs Od Ditto 00s Od to 00s OdJ. 00s Od-20 do. Ditto 00s Od to OOs Od Barley oos Od to 00s Od Ditto 06s Od to 00s Od OOs Od-16 do. Ditto OOs Od to Oos 0(1 Bere 00s Od to Oos 0(1 Os Oa 123 Oats Ditto Oos Od to 00s Oct 12s Od do. Ditto 00s Od to 00s Od Pigs OOs Od to OOs Oct OOs Od per cwt. Quantity of grain and number of pigs sold last week : Wheat, 54. Barley, 37. Bere, 00. Oats, 238. Pigs, O . Return of cattle sold for week ending July 2 : Pigs, 179. Sheep, 283. Cows, 45. Cons.- Flour—First, 14s Od to 16s Od ; extra, 176 Od ; seconds, 12s Od to 13s 6d ; households, lOs to lls Od. ; thirds, 7s to 9s Od per cwt. Meal—lndian meal, 78 Od to 7s 6d ; oatmeal, lls to lls 10d ; wheatmeal, lOs Oct to lls Od per cwt. Indian corn, 617 s 6d to 71 5s Od per ton. Bran, 41 lOs Oct to 51 Os Od per ton. Hay—Farmers, 00s Od to 00s Od ; average, OOs; dealers, 42s Od to 008 Od ; average, Os per ton. Straw - Farmers, 26s Od to 34s Od; average, 00s • dealers, OOs Od to OOs Od ; averag e, Os. per ton. Bread—Wheaten loaf, 60 to Od ; household ditto, sid to Od per 41b.—Fresh butter, 9d to lld per lb. Eggs, 4s 4d to 4s Oct per hundred. Meat -beef, 40 to 8d; mutton, 6d to bid ; veal, 5d to 8d ; pork, 5d to 6d ; bacon, 7d to 8d ; sausages, 6d per lb.— Fish, Newfound land, 001. Os to 00/ Os per ton ; Scotch herrings, OOs to 00s; Red, do., 30s per br l .—Potatoes, white, 15d to 16d; Pinks, 18d to 20d.—Coals, Newport, 19s ; Lydney, 19s ; Cuim, 15s Od per ton.—Whiskey, 25 0.p., 6s 10d per imperial gallon.— Hides, market, 30s to 365; Salted, 30s to 38s per cwt. Calf skins, 3id per lb.—Bangor slates 21. 17s. 6d to 31. per ton.-- Fleece wool, 20s to 21s per stone.—Hemp, 381. to 421. per ton—Timber, Memel, 31. 15s ; red pine, 3/. 15s; yellow do., 3/. ss. per ton ; deals, 191. to 201. per hundred.—Bark, red, 8/. to 101.10 s. per ton.—Tallow, 49s 6d to 50s per cwt.—Hops, 71. 10s to 01. per cwt.- Tar, Archangel, 19s. per bd.— Guano, Peruvian, 121. Os to 001. per ton. RAILWAY SHARE MAREETS. LIVERPOOL, JULY 7. STOCK EXCHANGE.—The market for shares has been very inactive, and generally lower again to-d ay , in con sequence of the unfavourable political rumours. The fol lowing are the transactions :—Caledonians, 33R ; East Lancashire, 17 ; Lancashire and Yorkshire, 768 ; Lan caster and Preston, 551 p. ; London and North- Western, 1141 ; Midland, 704 ; South-Eastern and Dover, 21i 1; North Union A, 262 ; Dutch Rhenish, lid. MANCHESTER, JULY 7. Q 4 STOCK EXCHANGE. —.We have h a d a very flat market, with declining prices, an d no f eature of interest. Dovers, 2015-16 ; Leed s , 76g, ; Eastern Counties, ; Lon don Stock, 1144 ; ditto New iths, uarters, 1 c . p. ip. ; Ea®t Lancashire, 17k ; Manch es t er an d Birmingham LEEDS, JULY 7, S _The share m ar k et this morning does llt of recov ery from the recent o TOCK manifestE X CHe any N symptomau. e lle " : 26 as yesterday. Y or k an d 94. Other shar es th e same , de pression. The extent of business doi ng i s very li mite d , a N n • d r t p h ri Minds ces d l a a i though buyers are scarce at present ra t es . BIRMINGHAM, JULY 7. e aboutwere do STOCK EXCUANGE.— The market did not maintain the advance of yesterday, but receded to nearly Tuesday's prices. London and North• Western Eighths were done at ‘46 premium. SEABORNE MAILS. (N signifies that the mails arc sent fr om the General Post-oal, e by the night—and Mby the morning —dispatch.] Day when Made up From what When COUNTRIES. in General Post- Port due in Office, London.. Dispatched, England. A merica(byßrit. --,.,........ .N• Every Friday .... Liverpool ... Each Mon. ------ Packls. America (by. United Sts. Spool packet) ••••• • • • U. al: I 13- 13 '' .... Liverpool ... Arrived Ame - lca (by - • St .. N July 20 .......... Southampton iJnly 13 packet) ••• • • •-1 SOuth• Australia ( via iti , . sept. 4 .• .. • • .... Southampton Aug. 4 Ditto (v'a ... Dover ...... n'y 31 (via Cape of Gooe - Ditto -- ..is ampton) Ilops) •••" • " • • . August 4 .......• Africa (West CoaSt).•N 23rd of the month. Plymouth.. June 28 ar",;e7ll . es . y , ) 6 , 8 Alexandria.. ... • • • •• N 1 9, 24, & 30 of m. Dover ...... tJuly 16 Ith & 20th of mon. Southampton Tuly 21 na h a mas •• • • • • • • • •• M tnd of the month Southampton July 16 Belgium • • • • .• • • • • •..N Daily.... .... .... Dover ...... 'Daily Brazil .. • • • ..• • • • • • • 31 9th of the month.. Southampton Vuly 16 Alexandria .... ......M Buenos Ayres ~ ...... A.l .Ith of the month.. Southampton My 16 Cape of Good Hone ..N 14th of the month Plymo u th .. J u l y 26 Cape of Good Hope ..1 Plymouth .. Cape de Verde ••• • • .1% 14th of the month. Plymouth .. Jr'y 26 Ceylon (see Incite) N lion ;Wed. Ceylon —,........... N 14th of the month Plymouth .. July 26 ,&E'rid. 41outhampton Tu•Th. Sat Channel Isles ........ id td & .17th of month Southampton jo y 16 China (see Ipe'a) Constantinople le ......N7,8,17,24,&27 ofm. D0ver...,., July 10 Cont. of Europe • M & N Twice daily ...... Dover ...... Twieedally Egypt (see Indi a ) France ........ 21 & N Twice daily— • . Dover .... G ibraltar ....., ~ ld 4,7, 11,20, 27 ofol. Southampton July Twicedally !6 Greece (see Indi a ) Greytow n ..........N1 tad & 17th of mon. southampton July 16 Hamb urg ', ..........N '.uest l ay & Friday London ..... Tues . Sat Havannah ..........M 2nd of the monto Southampton Aug. 1 Holland . . • • • • • • • • •• Id Wedn eeerY & Sat. London .....13fon•Thur. Honduras ..........31 17th of the month. Southampton July 16 India (viaSouthampt.)34 Ith & 20th of mon. Southampton July 21 India (via Marsell'es)3l iil4&24t; of month Dover ...... July 17 lonian Isles (see India) Ireland ••••• • • • Id & N Twice daily ...... Holyhead .. Twicednily Lisbon • • • • • • • • • • • • .. N 7,9, 17, & 28 of m. Southampton July 1 i Madeira ...... • • ....NI 9th of the month So u thampton , july 16 Madeira ...... •••• . . t 23rd of the month Plymouth .. June 28 Malta (see India) Malta ..............N 7,17,19,28, 30 ofm. Dover ...... / July 10 Mauritius (see India) . July 2G e il l ; O ° l.l n th . Mexico . • ..........111 hid of the month. iout h amPton Aug. 1 ay pri , ,,l t e h s u bi t li .. ellous ports 'Uncertain Mauritius .. ..... ...N 14th of the month Plymouth . NaXes..... „ ....N ithlsth2sthormon Dover ..... July 12 Papal 8 . 1 . a . t . es . . . ..: : : 7, --i' : ,d" & 27th of mo.l s outhampton'July lti NNeel)vv Zea1and.......... ..............1 .. 1 id & 17th or month i v outh ampton . July 16 117U-28tholmon S outhampton guly 16 Peru Peninsula .........li Port Natal . •••• • • - '4l 2' 1 f . .. I , , u 1 i . 1 nio mon Dover 12 P D :Yl er oul .. .... i f .f j o u l l y y 2 1 8 2 Sicily ••• • • • :•.2; ithlslll2sthofinon. U .......July ' over ......!duiy 12 Tuscany ....... • . . 35 td & 17th of Month iouthampton July 16 Venezuela .....• • • • Van Diernen's Land (see : 4 t1:1 1 5: 1 h . 2 th I Australia) • • " . ."..'ic 2d & 17th I West Indies .• • • • Of month Southampton July 16 * When any of these dates fall on a Sunday. the malls will he ~,--tphed on the followine th,... _ ... * When any of these dispatched on the followi Southampton), and the 1 day preceding. dates fall on a S minagitdaa,yl). 01‘thitohftwehieue lay, the malls will be :ccption of the India (via h will be dispatched tl.O BIRTHS. On the 4th inst,OF A BON. at Craicr's- Hawksw or th.9 ' court, Mrs. Willi a m On the 6th inst., at 18 , Alfred-plade, B rom pt on , th e w if e of the Re v . A . F. Pettigrew, A.M. OP A DAUGHTER. tain Kinloch, Grenadier Cap- On the 6th inst. , at 7, Elizabeth-ter race , Westbourne park-road, Bayswater, the wife of Augustus Mason, Esq. MARRIED. On the sth inst., at Sparkford, Somerset, the Rev. R. W. Church, rector of Whatley, to Helen Frances, third daughter of the Rev. Henry Bennett, rector of Sparkford. On the sth inst., at Barnes Su rrey, the Rev. William Robe r t Crotch, M.A., of Stoke -court, Somerset, to Eliza• beth, e ld est daughter of the late Robert Bliss, Esq., of Rose-hill, Oxford. DIED. On the Ist inst., at Comely Bank, Perth, the Rev, John Dodgson, M.A., formerly incumbent of St. Peter's Epis copal Church, Montrose. On the 4th inst., at Dumbuck, Dumbartonshire, Mrs. Geils, relict of tho late Colonel Geils, of Dumbuck, and eldest daughter of the late Win. Noble, Esq., of Ar dmore, Dumbartonshire. On the 20th of March, at Donabow, in Burmah, of wounds received in action on the 19th, Captain William Peter Cockburn, 18th (Royal Irish) Regiment. LONDON : Printed and Published by MUR: 1 00 YOUNG, of No. 112, Strand, Printer, at The Sun 0 ffice, No. 112, Strand, in the Precinct of the Savoy, in, the cauuty 0 1 Middlesex, Friday, July 8, 1853.