The Sun. — London, England, 1853-06-21 00:00:00

years. Was this justice? Was it not rather strikingly I unjust and unequal? (Hear, hear.) Now he proposed to remedy this injustice and inequality in a very simple mann , •r, namely, icy olact ng that the 1,0001. duty should be le:- ed, not by :us , ant ~f 2 , 91. for five years, but by an annual payment o. a year as loug as the indi vidual should live ; that was to say, he would levy the duty in proportion to the duration of the enjoyment of the estate by the individual. He was aware that 1,0001., raised by 501. a year for a man's life, was not quite equiva lent to 1,0001. raised in five years at 2001. a year, and that it might he necessary, on that account, to make a small addition to the amount of the tax. According to his pro posal. then, if the person lived but two years, he would only pay 1001. ; but if he lived 80 years, he would have to pay 501. a year for that period. He would not propose any alteration in the clause till he heard what answer the Government gave. The CHANCELLOR of the EXCHEQUER said he was not certain whether the honourable and learned gentleman meant to apply his remarks to all descript ions of p roperty or to real property only. (Hear, hear.) Sir F. KELLY said that he confined his suggestion to that which was the subject of the clause, but he would have no objection to apply the same principle to personal property if the circumstances wore strictly analogous. The CHANCELLOR of the EXCHEQUER said he did not think the hon. and learned gentleman had well con sidered the nature or the consequences of his own sugges tion. The hon. and learned gentleman said it was urgent that the change he proposed should be made on the ground of injustice, but if it was urgent in the case of real pro perty, it was more urgent in the case of personal property. (Hear.) The hon. and learned gentleman drew a very piteous case of two children of four years of ago coming into the enjoyment of 1,0001. a year, but he ought to recol lect that in the case of personal property the tax—an I therefore the injustice—was equal. The hon. and learned gentleman proposed to substitute an annual payment for that proposed in the bill, as a means of remedying the in justice and inequality which he said existed ; but how would that apply in the case of a person coming into pos session of unsettled property, where the party had to pay ten per cent. legacy duty and 2 per cent. probate duty? (Hear, hear.) The effect of such a change would be to break up the legacy and probate duties. (Hear.) He (the Chancellor of the Exchequer) saw no political or social evil or injustice in the present mode of raising the tax. Did the hon. and learned gentleman suppose, when ho talked of a child of four years old coming into the enjoyment of a property, that the demands upon that child were as heavy as when ho was 30 or 40 years old ? The hon. and learned gentleman did not think so. What then became of the inequality? The care of the hon. and learned gentleman seemed to be for that class of persons whom the late Syd ney Smith described as " the little legislators who were receiving the plums and cake after dinner." (Hear, and laughter.) The principle of a succession tax was, that it was a tax on the transference of property from one gene ration to another ' • but the hon. and learned gentleman proposed, in respect to real property, to change the succes sion tax into an annual tax. But if they did that they must extend the same principle to personal property, and when that was done they would have that property tax which the right hon. gentleman opposite (Sir J. Faking ton), quoting Adam Smith, so much objected to. How would this annual tax work ? The range of inequality under the tax would be from 1 to 20, irrespective of the shortness of life. Did the hon. and learned gentleman think that an annual tax so graduated would rest on a safe basis ? (Hear.) Did the hon. gentleman consider whether the person whose tax was measured by 20 or the person whose tax was measured by 1 would be the greatest suf ferer? The tax, if levied in the form proposed by the hon. and learned gentleman, might afford some mitigation in the case of the succession of the stranger, but it would lead to a multiplication of the tax in the case of the direct successor. (Hear, hear.) He slid not know if this was present to the mind of the hon. and learned gentle men when he made this proposal, but he would recom mend the hon. and learned gentleman to consider it in the interest of the gentlemen by whom he was surrounded. (Hear, hear.) Then how would the -hon. and learned gentleman deal with the mass of property engaged in trade and commerce ? Would he have an inquisition every year into the amount of every man's capital? (Cheers.) That was the proposition, and he (the Chancellor of the Exche quer) maintained that no inequality in the mere amount of the tax would be half so grievous an oppression to the trading and commercial classes as the inquisition proposed by the hon. and learned gentleman, in order to ascertain the amount of capital on which the commutation for the tax was to be paid. (Hear, hear.) But he did not think the house was prepared to agree to the principle of a pro perty at all. It was true that a succession tax was analogous to a property tax ; but there was this difference —that whereas a property tax was levied once a year, a succession tax was levied only once in a generation. (Hear, hear.) Without entering into details, his fundamental objection to the proposition of the learned gentleman was, that it would establish a property tax necessitating from year to year that inquisition which was felt to be so grievous once in a generation, and attended with all the dangers which every property tax necessarily involved. He need not say, therefore, that he could not assent to the proposal. (Hear.) Sir F. KELLY said it was only because no one could tell the precise number of years that any one would livo, that the right hon. gentleman was obliged to resort to averages ; and he proposed his amendment as a substitute for the system of averages, which, being unequal, must be unjust. He would frame his amendment in a substantive form with the view of submitting it for the consideration of the committee. Mr. W. WILLIAMS said the hon. and learned gentle man had admitted one very important principle, namely, that personal ought to be placed on the same footing as real property. (Hear, hear.) He (Mr. Williams) decidedly objected to the clause, though for a very different reason from that of the hon. and learned gentleman. The right hon. gentlemen had brought on himself this factious oppo sition to the proposed tax, by giving landowners a conces sion of 50 por cent. Had he placed real property on pre cisely the same footing as personal, such opposition could not have been offered. The amount of duty in the case of the first degree of consanguinity was only one-half per cent. and that would be the cause of nine-tenths of the real pro perty which would come under the operation of the act. A distinction of half per cent. between the two kinds of property appeared to him most unjust. He ought not, perhaps, to make any complaint against the Chancellor of the Exchequer; he knew the right hon. gentleman's diffi culties, and was sensible that he had exhibited a degree of courage to be found in few public men. (Hear, hear.) Still he hoped he would reconsider the clause with a view to amendment. It should be recollected that personal pro perty would pay probate duty, 3 per cent. for all property under 30,0001., and 14 per cent. above 30,0001. That description of property must pay the probate duty before the owner could touch it ; and then it had to pay the legacy duty within 21 days after possession ; while real proporty was allowed four years and a half. He trusted the right hon. gentleman would at all events fix the pay ment of the duty on real property at the end of twelve months ; and if the landowners were dissatisfied with such an arrangement, let him allow them 171 per cent. After a few words from Mr. H. DRUMMOND, Sir J. PAKINGTON complained of exaggeration on the part of the Chancellor of the Exchequer in the comparison which he had drawn between the payment on personalty and on realty, putting the first at 1 per cent., the case be ing that of the first degree of consanguinity, and setting against that the payment of 20 per cent. by a stranger. The CHANCELLOR of the EXCHEQUER said in every syllable that he had uttered he was strictly and rigidly accurate. He had said that the payment by per sonalty, under the bill, as he computed it, would be double the payment by realty. He then said that the extremes of payment under the bill would be represented by 20 and by 1, the 1 applying to the case of direct succession by land, and the 20 to the succession of a stranger to per sonalty. He ought to have added that there was a charge for probate duty, which would increase the inequality above 20 to 1. Mr. MALINS hoped the hon. member for Lambeth would be convinced that he at least wau not "factious," when he heard him declare that he was totally unable to concur in the proposition of the hon. and learned member for Suffolk (Sir F. Kelly)—(hear, hear)—whose argument had been fairly met by the Chancellor of the Exchequer. There were many hon. gentlemen around him, who, he be lived, took the same view ; and he hoped his hon. and learned friend would not press the matter to a division. Mr. PHILLIPS thought the hon. member for Lambeth —who, he believed, was a countryman of his—should have borne iu mind, that in Wales rents were generally six months in arrear. Mr. W. WILLIAMS said his were not. After a few words from Mr. A. PELLATT, Mr. AGLIONBY said he did not perceive any ground for the hon. member for Lambeth's answer of the Chan cellor of the Exchequer. The concessions appeared to him to be all in favour of personalty. (Hear, hear.) The measure ought to have been accompanied with one for facilitating and cheapening the transfer of land. The Re kistration of Assurances Bill would certainly be no relief to the landed interests. He confessed that he did not like the present bill, though like many others whose feelings were similar, he had supported it. (Laughter.) The law yers would no doubt be benefited by it, but he was not sure that it would benefit any other class. After some further discussion on the same point, and upon some other verbal and unimportant amendments, in the course of .ese discussions Mr. W. 'WILLIAMS giving 1 notice thaV. .0 bringing unof_the report he would melte" ' an amend - ment, the object of which was to preclude the adoption' of the principle whereby the tax might be paid upon certain properties by instalments, the clause was agreed to. Upon clause 21, A discussion arose on a suggestion of Mr. DRUMMOND, that the definition of "ornamental timber" of a mansion house in clause 20 was too vague. Sir J. TROLLOPE said that unless some clearer defini tion was given he must move an amendment for that pur pose. The CHANCELLOR of the EXCHEQUER said it was proposed that the timber which should be excepted was to be valued with the mansion to which it was attached ; and he proposed to add to the clause the words " for the pur .poses of this act." Mr. HENLEY inquired what was the moaning of the words " necessary outgoings ?" They were not very de finite. The SOLICITOR-GENERAL. — These words were well understood, and had a definite meaning in all courts of law and equity. The timber to be excepted was that which answered the description of ornamental timber, and was connected w ith a mans i on -h ouse , was not severed in owner ship from the mansion -house, and was not in the same suc cession ; the valuation only applied to such timber as the tensainrt J. for_ A life. might lawfully ctit. a manner,lt NNLER said that they were not to legislate in and accept definitions that were only intelligible to courts of law. The hon. and learned gentleman argued as if land on which ornamental timber grew, and mansion housescase. uweerrsib r el . utahned separately, which was never the by ornamental did not know what was really wmaseauetxeinmtphteedclfaruomse tbaxatiia:nmental timber, and whether it understand the bill, and t o Iseb o o r er ,? ,i i i a t t . itHweaswsioshferadmeleedaralys to ought m to be an accurate prevent future litigation. definition of what " ornamental timber" wanted to know what the words " be r wag. Again ' he capable of yielding, income" meant. P -Z ert .Y Yielding, or it to be left t tax - ga therers to decide what estates or part, of o es' wer e capable of yield in g ? He ob j ect ed to any t„ on is ber at all ; they were taking off the duty on f oreign tim ber, and why shoul d home timber be taxed, The CHANCELLOR of the EXCHEQUER deprecated e the mode of discussion which was going . on, and th • ing up of, two or three clauses together. It , an desirable to dispose of the first moiety o propertyse, which related not yieldin.• p ro . to the " necessary outgoing.b."e taxed. With regard the fits would, of course, not outgoings," Govern words " allowance for all necessary ment had adopted three expressions fdorcitdhede pu th ir t s t e h o e f m p a re t : venting litigation and alarm. They e ter should remain, as far as possibleia on b the tb gr t oun us d ag o e f t ong a established usage and practice, and - might not be perfectly certain and uniform in all cases and in all parts of the country, it was, upon the whole,.. better to trust to it Slap to attempt to frame definiti on. would be unsafe to attempt to enumerate the outgoings, for by mentioning some they would run the risk of exclud ing others which were perfectly legitimate, and ought to be allowed. The security afforded in the present legacy aet was, he believed, sufficient, for during the whole time that act had been in existence the appeal provided against valuations made under it had never been resorted to ; but in order to afford still greater security, the words " and all outgoing" had been introduced. Mr. HENLEY complained that no allowance would be made for drainage and improvements unless effected under the Drainage Act, to carry out which the landlord might have been compelled to borrow the money, and so leave it a charge upon the estate. He moved an amendment to include all expenditure for repairs, drainage, insurance, agency, &c. Tne SOLICITOR-GENERAL observed that the estate would be valued as it stood when it came into the hands of the successor, and the duty charged accordingly. Mr. HENLEY contended that allowance ought to be made for all outgoings incurred to keep up the value. The CHANCELLOR of the EXCHEQUER said the objection included too much and too little. As to agency, the law imagined that every man managed his own pro perty; and as to drainage, any interest payable on account of money borrow e d f o r drainage would be allowed, but it would not be reasonable to deduct the capital. Mr. V. SMITH thought the " necessary outgoings" should be defined in the act, and that they should not be left hereafter to go to a court of law for the definition. He concurred in the amendment of the right hon. member for Oxfordshire (Mr. Henley) except in regard to agency, which he thought should not be allowed. Mr. HENLEY was willing to strike out the word agency. Mr. ROUNDELL PALMER warned the right hon. gentleman (Mr. Henley) that if he supposed he was doing anything to support the landed interest he was taking a very wrong course. There was no more fruitful source of litigation than using specific language where general ex pressions would serve the purpose. Sir T. ACLAND supported the amendment. Mr. G. BUTT by no means agreed with the opinion of the Solicitor-General, that the terms " necessary outgo ings" were sufficiently explanatory. If it were possible to prevent the litigation which they saw at a distance it would be very dsirable. Mr. AGLIONBY entertained strong doubts as to the latter part of the clause. With regard to the words under discussion it was proposed to add after the words " neces sary outgoings," the words " such as insurance, drainage, and repairs ;" he could not conceive any words more cal culated to cause litigation. If these words were introduced a landlord might lay out 5,0001. for drainage, taking from the tenant an additional rent to repay him, the right hon. gentleman would permit him to deduct the 5,0001. so laid out. Such an amendment would be against the principle of the bill. Mr. MALINS concurred with the Solicitor-General that the words " necessary outgoings" had, to a considerable extent, received the construction of courts of law and equity, and there would be very little difficulty in deter mining what could be deducted under those words. He recommended the right hon. gentleman the member for Oxfordshire not to press the amendment. Mr. HENLEY said he introduced the words for the purpose of raising a discussion. As it seemed to be the general opinion that the words ought not to be inserted, he should withdraw the amendment. Mr. HILDYARD asked what was to be done to ascer tain the annual value ? The CHANCELLOR of the EXCHEQUER said in the 20th clause they laid down the distinct principle on which this tax was to be laid. The amount of every successor was to be considered as an annuity based on the annual value. Then they provided that the party should himself render the amount, and they guided him as to what deduc tions he should make. He was not aware of any way in which it was possible to be more distinct in arriving at the value of land. Mr. HILDYARD said he still was not satisfied. He did not yet know what was to determine the value of the land. It was admitted, in answer to his right hon. friend, that tithes and rates were to be taken into account. He thought the clause was in a very unsatisfactory state. Sir J. TROLLOPE then moved the omission of all the words after " necessary outgoings"—for the purpose of testing the opinion of the committee on the subject of in cluding timber in the taxation under the bill. The inge nuity of the Jewish law went to the extent of taxing mint and cummin, but they never dreamed of taxing the cedars of Lebanon. (Laughter.) The apostolical fathers of our church took even the tenth ear of wheat, but they never thought of tithing growing timber—nor had the latter ever been rated to the relief of the poor. (Hear, hear.) Besides, it would be exceedingly difficult to define what was tax able timber, or to say what was for ornament and what for shelter. There were places where the cutting down of trees would render the land utterly valueless. If, for in stance, the timber were removed from places on the coast of Norfolk, the soil would be absolutely blown away. There were moreover insuperable legal difficulties in assess ing the tax, and suc h was the injustice of the whole pro position, that he begged to move the amendment he had mentioned. The CHANCELLOR of the EXCHEQUER was glad that the right hon. gentleman had proposed this motion, because it fairly raised a question that ought to be before the house. He agreed with the hon. gentleman that there might be a good deal of difficulty if the tax were levied with rigour ; and he would also admit that there would probably be a great deal of injustice ; hat he ventured to predict that that injustice would be committed against the Exchequer. (Hear, hear.) Many estates were already subject to legacy duty, and were valued for that purpose, and of these estates the timber formed as valuable a por tion as any other part. The omission of timber from tho bill would be not greatly affect the measure ; for its in clusion was a question rather of principle than anything else. For his own part he thought they ought not to strike it from tho bill, but rather seek to obviate any evils that might be apprehended by the introduction of words for that purpose. (Hear, hear.) However uncertain the value of timber might have been in former times it had now become a completely merchantable commodity. Sir J. TROLLOPE—Its value has lately very much fallen. The CHANCELLOR of the EXCHEQUER—WeII, that circumstance alone proved that it was a merchantable commodity. (Hear, hear.) There were many places where the timber was as good a part of an estate as any other por tion of it; and he really did not see any sufficient reasons for exempting it from duty, though it was no doubt one of those things the assessment of which ought not to be con ducted in a vexatious manner. Sir T. ACLAND admitted the abstract propriety of taxing timber, but supported the amendment on the ground of the immense difficulty of assessing that kind of property without doing injustice and wrong to the owners or trustees of landed estates. It would probably be far better to make the tax accrue—not when the new pro prietor came into possession, but when the wood was actually sold. (Hear, hear.) Mr. AGLIONBY complained of the vagueness of the clause, and supported the suggestion of the hon. baronet. Many men would as soon cut off their fingers as destroy their parks, which were not only an ornament to their property, but to the whole country. (Hear, hear.) He was in favour of taxing coppice and saleable underwood ; but with regard to timber generally, he was inclined to adopt the amendment. The mode of valuation was a great difficulty; but the principal objection was the impossi bility of distinguishing what timber was to be regarded as a shelter and ornament to the house, and what was not. The CHANCELLOR of the EXCHEQUER said the question had been so broadly raised, that he at first thought it best to take the sense of the committee upon it. But, upon consultation with the Solicitor-General, he thought that it might be some improvement to the clause if, after the words " computed value of such timber," they inserted the words " as is fit and proper to be cut" His own view was, that the tax on timber ought to be made so as to work easily, and, above all, not to involve the necessity of resorting to these expensive valuations. Mr. C. BRUCE said that Dr. Johnson had made it a matter of reproach to Scotland that it had little or no tim ber. The people of Scotland had since endeavoured to wipe out that reproach, and now they were to be taxed in proportion to the efforts they had made. (Hear, hear.) This was a most unstatesmanlike policy. The only mode of cutting this Gordian knot would be to expunge the words from the clause. Mr. H. HERBERT said he came from a part of the country where there was a great difference of opinion as to when timber was fit to cut. In some parts they thought an ash tree fit to cut when it was thick enough to form a spade handle. (Laughter.) Ireland was still liable to the reproach which had been cast upon Scotland : and he hoped nothing would be done to throw impediments in the way of proprietors who wished to promote the growth of timber on their estates. Lord SEYMOUR objected to the addition to the clause proposed by the Chancellor of the Exchequer. He was also opposed to the amendment. Mr. DRUMMOND thought the difficulties of the sub ject word such that they could not be removed by any form of words in the clause. He did not know what was meant by trees being fit for cutting. He had timber in his pos session which had not increased an inch in thickness in 30 years. There would be the greatest difficulty in giving an estimate of the value of timber. If the tax were made payable on the timber sold, that would be intelligible. Why were not hops and hop-poles to be included in the valuation as well as timber? In many cases, if the timber were taken away, the land would be perfectly useless. Sir R. PRICE said that timber had been hitherto exempt from poor rates and tithes, and he saw no justice in subjecting it to this tax. His estate, though not large, was remarkably well timbered. They had all along been impressed with the importance of encouraging the growth of timber, and now a direct tax was to be placed upon it. He hoped the Chancellor of the Exchequer would look carefully into the subject, and see if he could not modify this proposal. Though he did not altogether like this succession tax—(laughter) —he had made up his mind to vote for it—thinking that it was not tight that the landed gentry should continue to exempt themselves from this tax. (Hear, hear.) Sir J. TROLLOPE expressed his readiness to add words which would carry out his amendment, but hoped that the Chancellor of the Exchequer, after the feeling that had been expressed on both sides of the house, would consent to modify the clause, Sir J. V. SHELLEY said he found the question one of great difficulty. It was impossible for him to support the amendment ; but he had great difficulty in voting for the clause as it stood. An exemption was made in favour of timber for the ornament or shelter of a mansion house ; but the timber in any part of the estate was equally neces sary for the shelter of the crops and the stock. He' would suggest the addition to the clause of the words " but stand ing in coppices." Trees in the middle of fields were gene rally left for the shelter of the stock, and they were not a fair subject of taxation. With all his desire to "back up" the Chancellor of the Exchequer—(great laughter)—he hoped he would reconsider this question, and take some little time to look into it. (Hear, hear.) The CHANCELLOR of the EXCHEQUER said the question on which they were now going to vote was not as to the particular words or form of the tax upon timber. Ho believed it was too late to postpone the clause. (No, no.) They had commenced, and had had an amendment moved upon the clause. What they were now going to vote upon was the question whether the words including timber as one of the subjects of the tax, should or should not stand part of the bill,—whether, in fact, the succession duty should be levied upon timber. That was the question be fore the committee, and the other remained to be con- B eb t o e e t u e. fio r ar ed o . The committee would vote as they thought fit ?-L e tt_ke question whether timber ought to be subjected to La duty or not, but the Government thought that they parts of the hardly vindicate the impartiality or the justice of their plan if they shrunk from making the proposition now eommitt (Hear.) Timber was in many it was a mer e e o la u Z a bea any regularly merchantable commodity; it was so as ranch - other article of sale. And where aniAdolii.idxuHry. aAntr a r I d l ie co .ri : t o iol di h t , y it was a sign of wealth, oh, and Hear, hear.) p os ing a tax on timber as on :ilee7kaisiaroefjPitipeeertiyu,pai Whitt he admitted that he hoped, the right hon. gentleman THE SUN, LONDON, TUESDAY ENENING, JVNE 21, 1853. would not impose the tax in the form proposed in the bill, and that he would adopt the suggmtion of the hon. baronet (Sir T. Aclaud), which, he thought, met the justice of the case. (Hear.) When the right han. gentleman said that timber was a sign of wealth, and !uxury, and grandeur, he forgot that the tax was not imposed on ornamental timber. Mr. V. SMITH said, though they adopted the amend ment of the right hon. baronet (Sir J. 'Trollope), timber would, under the early part of the clause, be still subject to the duty. (Hear, hear.) His right hon. friend the Chancellor of the Exchequer nAlmitted that the tax, if strictly levied, would be a harsh tax. He wished, there fore, that his right hon. friend would introduce words which would ensure its being lightly dealt with. His right hon. friend was introducing into taxation by this proposition property which was not subject to rate—(hear, hear)—and was thereby opening a new door to local taxa tion. (Hear, hear.) They could not exempt timber, he admitted ; but at the same time this tax would be one of the most difficult to be levied, and great frauds would be practised on the Exchequer. :Hear, hear.) He would suggest that they should go through with the clause and the amendments proposed, aft& which it, would be com petent to the right hon. baronet (Sir J. Trollope) to move that timber be altogether exempted. (Hear, hear.) Sir J. WALSH said that the Chancellor of the Exche quer admitted so many additions and modifications on the clause, that it was difficult to understand what the propo sition of the Government really was now. Mr. HENLEY did not think that the question the com mittee had to decide was whether timber vas to be subject t, taxation or not, but] whether it was to be taxed in the manner and form proposed by the Chancellor of the Exchequer. The CHANCELLOR of the EXCHEQUER said that the question which the committee had to decide certainly , was whether timber should be taxed or not. Ho had al ready stated that he was not unfriendly to the proposition of his hon. friend (Sir T. Adana), and during the discus sion his hon. and learned friend the Solicitor-General had turned his attention to the subject, and he was prepared to introduce words which would give effect to that proposi tion, at the same time giving power to the individual to adopt the mode provided in the bill—that is to say, giving him the option of paying on the annual value. After a few words from Sir T. ACLAND, The SOLICITOR-GENERAL then proposed the addi tion of certain words, the object of which was to subject to the tax the money actually received for timber awl trees felled and sold during the enjoyment of the succession. Sir J. TROLLOPE said that these words would not meet his objection, for how were those persons to be dealt with who had only periodical and not annual sales of timber ? By what machinery did the right hon. gentleman propose to levy the tax on them ? He should be willing to aid a proviso to this amendment, which would meet the objec tions of the noble lord (Seymour) and the right hon. gentle man (Mr. V. Smith). teed with some of the other orders on the paper, and ought they to go on with this question ? The CHAIRMAN put the proviso. Lord MARCH hoped the noble lord would not refuse to allow the chairman to report progress. Mr. LABOUCHERE suggested that Sir J. Trollope should withdraw his proviso for the present, and if it was placed on the books it would enable the Government to take it into consideration. Sir J. TROLLOPE thought the course proposed by the right hon. gentleman (Mr. Labouchere) was so clear and so proper that he would withdraw his motion ; but he wished it to be understood that he only moved the proviso because it was thought necessary to make the clause clear. On the motion that the motion be withdrawn, Mr. COBDEN (who spoke amidst cries of oh, and in terruption from the opposition) said the proposition of the right hon. gentleman the member for Taunton to withdraw the proviso, is intended to leave it open to the Government to make au alteration in the clause. Nothing has been said as yet for those who are not owners of timber, and I wish to say a few words on their behalf. I have listened to this debate, and I cannot understand the mysterious process or reasoning by which it is sought to remove tim ber out of the category of all other taxes on succession. (Hear, hear.) 1." caution the right hon. gentleman not to attempt to conciliate his opponents by any compromise of this measure, and I think the course taken by the gentle man opposite must have satisfied him that he has nothing to gain by that policy. I say if copse-wood and timber are to be taxed, I do not see why ornamental timber should not be taxed also. If it is kept up for the purpose of luxury and enjoyment, there can be no difference between it and other articles of luxury. Does not the timber in a park add to the dignity of its owner as much as a noble mansion? If you advocate this exemption on ornamental timber, why should it not be extended to your pictures ? and I cannot see any difference in that respect between it and the plateaux on your dining tables. I say, the rule is that anything which is brought into the Encumbered Estates Court that would sell for money, is liable to the tax under this bill. It may be said that ornamental tim ber is often cut for sale, but that is because it is the sub ject of enjoyment as a luxury rather than as the subject of sale. It argues a great reserve of wealth, if you are able to keep such an article for enjoyment alone. Having agreed that everything else shall be subject to the tax, is it desirable to make a stand on timber ? Fewer of your countrymen possess the article of timber than any other that is subject to the tax, and you are iso lating yourselves more by claiming this exemption than if you had asked for exemption for your plate or your dia monds. Having agreed to everything, is it worth your while to make a stand on this article of ornamental tim ber ? You say it is entailed property, but you forget that the right hon. gentleman the Chancellor of the Exchequer has dealt very lightly with entailed property, by allowing four years and a-half for paying for it. The thirst of this tut is to sustain the feudal principle, and in no other wintry in the world is that so, but the tendency is to force the sale of landed property, and compel its sub division ; therefore, when you find that the spirit of the bit is favourable to established property, it is not wise to raise a question on this miserable article of timber. (Hear.) I will only repeat to the right hon. gentleman, in the name of those who have no timber, my advice that he should take his stand on the bill as it is, and he may de pend upon that if he wishes to have his supporters here, and to fight his battle, to be here late at night and early in tie morning to meet the tactics of gentlemen opposite, he must adhere to the principle of the bill, and I have no doult that we shall carry him triumphantly through with it. ( Hear.) Mr AGLIONBY regretted they should have been kept there discussing the question for eight hours, and the hon. gentleman should not have said one word upon the sub ject tit one o'clock in the morning. The hon. gentleman's argummts were against the recommendation he made to the Chancellor of the Exchequer. But if he wished to re vive a question which he (Mr. Aglionby) hoped had been set at rist, let him give notice " that all timber be taxed," and bring it forward at a proper time. (Hear.) Lord J. RUSSELL—If he understood aright, the pro position of the other side now was, that the committee would ha ready to entertain and consider any proposition his right hon. friend the Chancellor of the Exchequer might brino•. forward, to carry out the o b j ect of the latter part of the clause, that object—viz., the imposing the tax on timber being conceded. (No, no.) If that was not conceded he must call for a decision. Sir J. PAKINGTON said the committee could not give any opinion until the alternative to be proposed was before them. (Cheers.) ittee report M After r. a s p o f few oN E words a in f o r v o e m d Col. tha t S t r h n e m c H o O m R m P pro gress, to which Lord J. Russell consented, and the house resumed. Lord J. RUSSELL intimated that, for the convenience of the Speaker, the house would not sit till five o'clock to morrow (this day). He also stated that the India Bill would be taken on Thursday. NOTICE OF MOTION. Lord J. RUSSELL said it was very desirable that the committee should know what it was they were going to vote upon. (Hear, hear.) The right hon. gentleman (sir J. Trollope) said it was not enough to leave out certain words, but that there should be words introduced for the purpose of excluding timber from the tax, whilst the right hon. gentleman the member for Oxfordshire (Mr. Henley) understood it differently, and admitted that it might be very proper to subject timber to taxation. Tho right hon. baronet proposed that timber should be excluded from the tax. Was that a reasonable proposition? The hon. baronet (Sir J. Shelley) said that the timber as well as underwood on his property was cut down every year, and that it formed part of the annual income of the estate. (Hear, hear.) Now, suppose a man with 2,000 acres, of which 1,003 was arable and pasture land, from which he derived a certain income every year, and the other 1,000 acres of underwood, from which he derived also a certain income, he could not understand why the income arising from the latter should be exempted from the tax, and the income arising from the former subject to it. If the successor came into possession of the property, he would have in come from the one source as well as the other ; if he sold the estate, he would receive value for the part containing the timber as well as from the rest. That was a simple case ; and in that case he owned he could not see the justice of excluding timber altogether from the tax. There were other cases of infinitely more difficulty. With regard to one class of cases he had no doubt that the proposition of his hon. friend the member for Devon would be found to answer—that if there were a sale of timber, and in that case only, should the tax be paid. He could not, how ever, but gather from the debate which had taken place that evening, that there were other cases of more difficulty The position of the matter reminded him of something which occurred some years ago, when he had the conduct of a bill with respect to the commutation of tithes. On that occasion, it was found that the question of tithes for hops was infinitely more complicated than all the rest of the bill, and accordingly he agreed to have separate clauses with regard to hops, of course not taking away from the tithe-owner his property, but making special provision for the case. So with regard to this tax on timber, he thought his right hon. friend would be obliged to have more clauses or more words in order to lay down the man ner in which the tax should apply in particular cases ; but he could not see the justice of the committee coming to a peremptory decision that in no case whatever should tim ber be taxed. (Hear.) Mr. ROBT. PALMER ventured to say that if the clause remained in its present form there was no case in which a valuation would not take place. The successor to an estate, whan called upon to make a return, would be able to form a good idea of the value of the land from the rent roll, but the value of the timber was almost sure to be disputed by the officer employed to collect the tax ; and nothing could be more obtrusive than such a valuation. The only way which he saw out of the difficulty was to exclude the thing altogether. (Hear.) Sir J. PAKINGTON said as the hour was late he would not enter into the main question, whether timber should be taxed, further than to say that the noble lord (Lord J. Russell) had fallen into the mistake of mixing together timber and underwood. Underwood was very commonly a source of income ; timber very rarely. (Hear.) He considered the division which was about to be taken to have reference to the latter part of the clause; and in the event of that being negatived, it would be open to his right hon. friend (Sir J. Trollope) to move his proviso, and to the Chancellor of the Exchequer to make any proposal he pleased. Sir J. V. SHELLEY said the noble lord appeared to have entirely misunderstood what fell from him. He had alluded particularly to his own case as one in which there could be no difficulty, as his successor would clearly be liable to pay duty for the timber ; but he also put the case of those who had an annual sale, and remarked that timber standing in the middle of grass lands was part and parcel of the farm. As regarded the question whether timber should be liable to the tax or not, he had no hesitation in saying that he should vote in the affirmative, because he held that what produced income ought to be taxed. (Hear.) Believing that the difficulty could be got over, he should propose hereafter to make timber standing in woods liable to the tax and to exempt other timber. After a few words from Lord J. RUSSELL, in explana tion, the committee divided on the amendment (Sir J Trollope's) : For the amendment Against .. 153 .. 150 Mr. OLIVEIRA—To ask the Noble Lord the Secretary for the Home Department whether the recent opening of the passage in the north side of St. Paul's Cathedral did not establish the necessity of adopting it permanently when Cannon-street be accomplished, as a means of dimi nishing the pressure of traffic from Ludgate-hill going eastward. Majority 3 The announcement of the numbers was received with uproarious cheers by the country gentlemen. On our return to the gallery we found Lord J. RUSSELL urging Sir J. Trollope to move now such a resolution as would carry out the intention implied in the amendment which had just been carried. (Loud cries of Move, move.) Sir J. TROLLOPE then moved " That the following proviso be added to the clause—provided always that the value of any timber growing or standing on such land shall not be included in such estimate. (Loud cheers.) Sir J. SHELLEY here said that he would move an amendment (which he stated) on the proviso, but being informed that he was out of order, he withdrew it. Mr. MULLINGS thought that they could not go into the question to-night ; he therefore moved that the chair man report progress. (Hear, hear, from the Opposition.) Lord J. RUSSELL thought that as the committee had been discussing the point all night, it ought not to adjourn without coming to some real decision. (Hear, hear, from the ministerial benches.) The proposition now made by the right bon. baronet (Sir J. Trollope) was a very fair and distinct one ; and if that was agreed to, then there would be an end of the question as regarded whether the tax was to be imposed on timber. (Hear, hear.) On the other hand, if that proposition should not be acceded to by the committee, then progress would properly be reported, and it would remain for the Goverment—it might be by means of the resolution of the hon. baronet (Sir J. Shelley)—to arrange the manner in which it might be necessary to alter the plan of the tax. (Hear, hear.) Sir J. PAKINGTON, amid the cheers of his side of the house, urged the Government to agree to report progress at once. The CHANCELLOR of the EXCHEQUER observed that the last vote had placed the Government in this diffi culty—that they could not make a proposal as to plan until they knew the general view of the house as to principle. It had been distinctly stated by numbers of those who had subsequently voted for the right hon. baronet's amend ment, that it was not their intention to vote against a tax on timber, but that their intention was merely confined to a partial condemnation of the plan of the tax ; and, that being so, this fruit ought at least to be reaped from the prolonged discussion—that it should be known what was the view of the house on the principle. If the propo sition now made by the right hon. baronet was agreed to, then the Government would know that the meaning of the committee was to put tv negative on the tax on timber. If the committee rejected this proviso, the Government would know what form to give to the proposition. Certainly if progress was now reported, the whole evening would have been lost. (Cheers.) After a few words from Mr. HENLEY, who supported Mr. Mullings's motion, Mr. AGLIONBY had spoken and voted that evening against his party. and all he could say was that if the com mittee was golly' to make their final decision a party ques tion they would be acting very unworthily and improperly. (Cheers.) He had no doubt that his side bf the house had been somewhat galled by the triumphant cheers just then of the other side. (Great laughter.) But he begged the other side to remark that they had not gained the triumph; they had their majority made up by the assistance of gen tlemen like himself (n the ministerial side. (Ministerial cheers and laughter.) And he and his friends on that (the ministerial) side had not voted against the tax on timber ; they had voted simply against the plan as it at present stood in the bill. (Cheers.) Under the circumstances, therefore, he did not see that there could be a doubt as to what the last vote meant ; and he asked the Government to see if they could not hit upon a form of words which would settle the difficulty. (Hear, hear.) Mr. MULLINGS, amid much uproar, gave his reasons for asking the house to report progress. One, we under stood, was that it would have to be considered what would be the position of executors and trustees, trying to keep accounts of the timber cut from time to time under the bill ? Lord J. RUSSELL thought that the statement of his hon. friend (Mr. Aglionby) supplied the precise reason why the committee should not report progress without coming to a vote which would be explanatory of the preceding vote. (Cheers.) The Government, without the slightest irritation on the subject, humbly entreated the committee to say whether the tax was to be applied to timber; and when that question was answered the Government would know what to do. After some further remarks the committee divided-- For reporting progress Against it IGENUE. Majority 3B Lord J. RUSSELL was then understood to urge the right hon. gentleman to put the words which.ho had pro posed, and allow the committee to divide on the motion. Mr. FREWEN—It was then ten minutes to one o'clock, and it was understood that the Governmerit meant to pro- SPORT 111 TA.TTERSALL'S.-YESTERDAY. At we:e ,etween paying and receiving, n umerous investments made on coming events, parti cu l ar ly. on the NorthumbCrland Plate, for which, however, Col sterdale and Chief ;)'ustice were the only horses in strong demand, and backed for money ; the former at 11 to 2 and 5 to 1, the latter at 13 to 2 and 6 to 1-5 to 1 the current offer at the do se ; 9 to 1 was taken about Gold finder, but only to a sm. al sum ; 8 and 7 to 1 about Gar farth ; and 12 to 1 to 100/. about Little Jack. We have authority to st.)te that Coomburland Stathes mon, who by the bye, appeared to be friendless, is not the property of Mr. Morris. As to Rataplan for the Stewards' Plate at Stockbridge, and Autocrat, for the Two-year-old Triennial there, the prices would seem to denote a foregone conclusion. The betting on the Goodwood Stakes was very limited. For the St. Leger, West Australian was backed for upwards of 2,0001. at the odds quoted. Tht subjoined list of prices will sufficiently indicate the nature of the other transactions : STOCKBRIDGE. STEWARDS' PLATE. 6 to 4 on Rataplan (taken). TWO-YEAR-OLD TRIENNIAL. 6to 4on Autocrat (taken). NORTHUMBERLAND PLATE. 4to 1 agst Goldfinder (9 to 2 taken). sto 1 agst Colsterdale (taken). sto 1 agst Chief Justice (6 to 1 taken). 7to 1 agst Garforth (taken). 12 to I:agst Little Jack (taken). 15 to 1 agst Do.ublethong (taken). 20 to 1 agst Songstress (taken). LIVERPOOL CUP. 10 to 1 agst Poodle (taken). 12 to 1 agst Waterfall. 15 to 1 agst Montague (taken). GOODWOOD STAKES. 9to 1 agst Little Harry (taken). 12 to 1 agst Sextus (taken). 16 to 1 agst Joe Miller (taken). 25 to 1 agst Coral colt. ST. LEGER. sto 4 agst West Australian (taken). 5 to 1 agst Cineas (taken.) 11 to 1 agst Reiver (taken.) DERBY. 1,000 to 40 agst Blight (taken). 3,500 to 100 agst Brother to Mountain Deer (taken). BETTING AT MANCHESTER—MoNDAT. NORTHUMBERLAND PLATE. 5 to 1 agst Goldfinder. 5 to 1 agst Colsterdale. 7 to 1 agst Chief Justice. Colsterdale opened at 8 to 1 ; was backed for a good stake ; 600 to 100 taken once, and closed at 5 to 1. STOCKBBIDGE RACES— TUESDAY. (By Electric Telegraph.) ADDITIONAL ARRIVALS. BIBURY. Champagne Stakes —Caliph, Novice, Sofa, f by Touch stone. Sweepstakes of 50 Sovs.—Golden Plover, Letus. STOCKBRIDGE. Steward's Plate—Joe Miller, Lamartine, Kingston, Harbinger, Miss Tennyson. sth Triennial Stakes—Autocrat, Brother to Moun tain Deer, Flageolet, c by Touchstone out of Camp Fol lower. 4th Triennial Stakes—Basilique. Mottisfont Stakes—Lady Strutt filly, brother to Mountain Deer, Hannibal, Lady Grimston, Monie Moses. LANCASTER RACES-JULY 7. WEIGHTS for the LANCASTER CUP.—Two miles and a distance. Declarations of forfeit on or before the 28th of June. age. st. lb. Chief Justice 6 8 7 Weathergage 4 8 2 Red Lion 4 7 12 Lerrwyheut Black Doctor 5 7 0 age. st. lb. Victress Harp 5 6 6 Aaron Smith 5 6 6 Audubon 3 6 4 Jupiter Cleveland Carrier 4 5 12 Georgy 3 5 6 Bold Davie 3 5 5 Spring Flower 3 4 10 Alp a 6 12 Lough Bawn 5 6 10 Azeth 5 6 10 Little Davie 4 6 10 Trifle 4 6 10 Allegro HANDICAP PLATE of 30 SOW age. st. lb. Sir Robert 6 8 4 Warwick Azeth 5 7 6 Lady Agnes Victress Happy Joe 4 6 10 Waterwitch . One mile and a distance. age. st. lb. Br f by St. Leon— Thalia 3 5 10 Maria Bell 3 5 8 B f by Gameboy— Maid ofMonton 3 5 6 Spring Flower CRICKET. THE MARYLEBONE CLUB AND GROUND v. THE COUNTY OF SUSSEX. This annual match was opened at Lords', yesterday. in the presence of a large assemblage of spectators, all of whom, as the play proceeded, appeared to revel in the temporary success or non-success of the parties. Amongst the company on the ground we noticed the Earl Winter ton, the Earl of Leicester, the Earl Darnley, Lord Guern sey, Lord Huntingfield, the Hon. F. Ponsonby, the Hon. R. Grimston, the Hon. S. Ponsonby, the Hon. A. Ponsonby, the Hon. Chaudos Leigh, the Hon. D. L. Astley, Sir W. Somerville, Sir Hume Campbell, Colonel Markham, R. Knyaston, Esq., H. Loraine Baldwin, Esq.. W. Nicholson, Esq., A. Haygarth, Esq., E. Nap per, Esq., W. Napper, Esq., H. M. Curteis, Esq., E. Tredcroft, Esq., J. Walker, Esq., E. Balfour, Esq., &c. &c. The ground was also graced by the presence of the Countess of Bessborough and party, the Countess of Kerry and party, Lady Maria Ponsonby and party, and the Hon. Mrs. Spencer Ponsonby, Miss Milles, and party. Sussex went in first, commencing with Picknell and Dean to the bowling of Nixon and Grundy. The former batsman made 4, but the latter was bowled by Grundy without any score. E. Napper and Wisden succeeded to the vacant wickets. The Sussex bowler, however, was caught by Nicholson at the wicket of Grundy with out a run, whilst Napper was not removed until, by means of two 4's, a 3, and three singles, he had placed 14 runs upon the score. Jol Lillywhite and Box were the two next in succession, and by these two batsmen some very fine cricket was: exhibited. Indeed, the former for a considerable ti me proved himself to be an impregnable defender of his v ticket, for it was not until he had scored 95 that Nich, )lson was enabled to catch him off Royston. His numb e r was made up by two s's, four 4's, six 3's, sixteen 2's, and a string of l's. His oiler companion, Box, who was the other great main stay of the county, scored 36,. by four 3's, six 2's, and a necessary complement of si;3gles. The play of these two elicited frequent demo astrations of approbation. Bushhy and G. Brown can ie next. The former con tributed 17, by a 4, a 3, three 2's, and four singles ; the latter was bowled by Nixc In for 4. W. Napper and Curteis followed, and whilst the one made 11, by three 2's and five singles, the latter carried out his bat with a score of 3 • for Tredcroft, who had joined him, wa s by Royston for 1 onin. The total of this in nings was 194, the odds being somewhat large in their favour. Notwithstanding this pleat score, the Marylebone men were far from being dove nhearted, and as the hit ting of their two first representatives proceeded, the remark in the pavilion was d" It would be a good match yet, and neither for choice." Nicholson, with his usual steadiness of play, obtaineij 22, by five 2's and twelve singles, whilst S. Ponsonby, adopting his customary style, ran up a score of 76: ; thus the two first men on the Marylebone side, with the bat alone, showed a number of 98, and so reducintg their opponents' figures to 106. Haygarth and Adams came next. The former was at the wicket when " ti.trte" was called for the score of 18, but Adams having made 5, was caught by W. Napper off Wisden, and Chatterton was bowled by Dean for 1. The score stood thus at the close of the day : SECOND DAY. The REVIVAL HANDICAP. Two miles. Declarations o] forfeit on or before the 28th of June. age. et. lb. Weathergage 4 8 5 Lerrywheut Black Doctor 5 7 3 Alp a 7 0 Lough Bawn 5 6 12 Little Davie Remunerator Allegro Victress Timotheus Audubon age. st. lb. Cleveland Jupiter Happy Joe 4 6 0 Carrier Georg Guy (brother to - - - Warwick Dold Davie B f by Gameboy— Maid of Monton 3 5 0 Spring Flower ... 3 4 10 RACING FIXTURES FOR 1853. The figures within parenthesis denote the number o day's racing. JUNE. Lamberton (2) 21 Bibury (1) 22 Macclesfield (2) .22 Stockbridge (1) 23 Harrogate(2) 23 Knighton 24 Winchester (1) 24 Newcastle (3) 2B Ludlow (2) 30 JU Newmarket (3) 5 Worcester (2) Carlisle (3) Woodford and Loughton 5 Lancaster (2) 7 Odiham (1) 8 Macclesfield (2) 12 Liverpool (3) 13 Maidstone (1) l3 Ipswich (2) l4 Leith (1) l4 Stourbridge (2) 18 Stamford (2) 19 Whitehaven (2) 19 Knutsford (2) 2O Nottingham (2) 21 Goodwood (4) 26 Wenlock 27 , UST. AU( Ripon (2) Brighton (2) 3 Airdrie (2) 4 Edgware (2) Brighton Club (1) 5 Wolverhampton (3) 8 Yarmouth (2) Reading (2) lO North Staffordshire (21 10 York (3) 17 Canterbury Radcliffe (3) 22 Egham (2) 23 Tonbridge (1) 24 Liverpool Hunt Cup (2) 24 Derby (2) 26 Hereford (2) 29 Eccles (3) 29 Lichfield (2) 29 Chelmsford (2) 30 MEER. SEPTE Lincoln (2) 1 Warwick (2) 6 Doncaster (4) .13 Weston Zoyland and Bridgwater (1) 12 Dover 15 Pontefract (2) l9 Bedford (2) 2O Leicester (2) 21 Lanark (2) 22 Manchester Autumn (2) 22 Newmarket F. 0. (3) 27 Walsall (2) 28 Northallerton (2) 29 OCTi Chester Autumn (2) 4 Yorkshire Union Hunt IBER. Warwick Autumn (2) 18 Caledonian Hunt and Kelso 18 Richmond (2) l9 Newmarket H. (6) 24 MBER. (1) 6 Wrexham (2) 6 Newmarket S. 0. (5) 10 NOVE: Worcester (2) Epsom Autumn (2) 3 Cowbridge Hunt (2) 9 IRISH RACF JUNE. Liverpool Autumn (2) 9 Shrewsbury (2) 15 Aberystwith (3) Last week S TO COME. Howth and 8a1d0y1e...14 Curragh June Meeting...2B JULY. Tipperary Autumn 12 Limerick Grand Na tional 21 OCTOBER. Down Royal Corporation (4) l9 SEPTEMBER. Curragh October Meet ing l9 Curragh Sept. Meeting.. 6 THE CROPS IN THE WEST.—The hay harvest has been commenced in many places in the West of England, but cutting has not yet become at all general, and in several instances the scythe has been put too early in requisi tion. The hay harvest is considered to be this year remarkably backward, but there is every promise in the west of a most abundant yield, and one superior to those of many years past. The under growth is thick and luxuriant, and the swathe promises to be remarkably heavy. The more important crops of wheat, barley, &c., are looking extremely healthy and well in the ground, but these grains are very late. In the corn and wheat-growing districts of Somersetshire and Glouces tershire, and in other places, the blades of the spring sown wheat are not high from the ground, and none has turned to the ear. However, if late, there is, as far as can be seen, the prospect of an abundant yield of these crops. The potatoes, too, are generally healthy, and the blight does not appear to have spread much. The weather of late has been most genial and favourable to vegetation, warm sunshine and refreshing rain alter nating, and the consequence has been that all agricul tural produce has sprung up rapidly. THE POWER OF ENDURANCE.—A short time since a woman, who had left her home in Forfarshire, for Deeside, in Aberdeenshire, to visit her relations, lost her way during a snow storm, and was not found until 8 days after. When discovered she was sitting at a burn side, in a very exhausted state, unable to walk, but had made some progress now and then by creeping on her hands and knees. She had taken some bread, clothes, and money with her when she started, and when found a portion of the bread re mained. Under medical attendance she is slowly re covering. —Liverpool A lb ion. STAMP DUTIES. The CFIANCELLOR of the EXCHEQUER moved the resolutions on stamp duties he had referred to at an earlier period of the evening. The resolutions were put and agreed to. CUSTOMS DUTIES ON SPIRITS BILL. This bill passed through committee. UNIVERSITIES (SCOTLAND) BILL. On the order of the day for the second reading of this bill being read, Lord J. RUSSELL stated that it was intended to take this bill on Friday next, at twelve o'clock. Colonel BLAIR protested against bringing forward 'mea sures requiring discussion at morning sitting, at a period of the session when the majority of hon. members were engaged on committees, and could not attend in the house in the daytime. SHERIFFS' COURT (SCOTLAND) BILL. This bill passed through committee. EDINBURGH AND CANONGATE ANNUITY TAX ABOLITION. The house went into committee on this subject. The LORD ADVOCATE said that the bill which he in tended to introduce was to abolish a tax at present paid for the support of clergy, the collection of which led to great strife and unpleasantness. It was not intended to pay any thing out of the Consolidated Fund, but that the city of Edinburgh should pay a certain sum into the Treasury, and that it should be repaid from thence to the clergy. Mr. CO WAN complained that no communication had been made to him on the subject of the bill. The LORD ADVOCATE said a few words of explana tion. The bill was partly of the nature of a private bill, and. would have to go to a select committee. Mr. HADFIELD protested against bringing on such a subject at such a late hour. The LORD ADVOCATE said it would be early enough to discuss the subject when the bill was actually brought in. Mr. PELLATT wanted to know whether this was not a church rate transferred to the Imperial Treasury ? The LORD ADVOCATE said that it was proposed even- Wally to pay the money out of the funds arising from cer tain ecclesiastical sinecure offices, but in the meantime the city would have to pay about one per cent. The object of the present committee was merely to enable the bill to be brought in. The resolution was then agreed to. RESIDENT MAGISTRATES (IRELAND) BILL. . This bill was read a second time, after a few observations from Colonel DUNNE , and other Irish members. PUBLIC WORKS LOAN BILL. This bill was read a third time and passed. SOAP DUTIES BILL. On the motion that the Speaker do leave the chair, Mr. PELLATT briefly defended the soap trade from im putations of a fraudulent intention which had been cast upon them. The Speaker then left the chair. Mr. WILSON said it was first proposed that the duties should cease on the sth of July ; but it had since come to the knowledge of the Government that extensive arrange ments had been made by the dealers to export largely under drawback, for the purpose of re-importation. To defeat this attempt the Government proposed that the bill, both as regarded foreign and Irish soap, should not take effect till the sth of July, 1854. It could, however, be amended if the Government found that there had been no large exports under drawback. (Hear, hear.) Mr. PELLATT said the soap trade complained that they had not been allowed a drawback upon their stocks as had been done in previous remissions of duties, but as the Go vernment had decided against that, he thought the course mentioned by the hon. gentleman was the best that could be taken. The bill then passed through committee, and the house resumed. PUBLIC. LIBRARIES ACT, 1850. Mr. FORTESCUE obtained leave to bring in a bill to extend this act to Ireland. REGISTRATION (DUBLIN) BILL. Sir J. YOUNG obtained leave to bring in a bill to authorise the appointment of barristers, for the purpose of effecting a complete annual revision of lists and registry of voters for the city of Dublin. The house adjourned at two o'clock till five this day. LORD PALMERSTON AND THE LATE WAR-ROCKET SEIZIIRE.—Lord Palmerston has acted very judiciously, as well as leniently, in virtually abandoning the prose. cution against Mr. Hale for the illegal manufacture of war-rockets. The original seizure was at best unpo pular, because it bore the aspect of a vindictive pro ceeding, directed much more against M. Kossuth than Mr. Hale. Then followed those disagreeable revelations concerning spies, which however plausibly they may be glossed over, can never be rendered palatable to an English public. However necessary, in certain emer gencies, such instruments are not the less detestable ; and the conviction that they are in daily use for the purpose of detecting, or it may be entrapping, certain individuals into a violation of the law, was calculated to damage any government. Lord Palmerston is not the man to occupy this position in the public eye a moment longer than he can help, and his instructions to the Attorney-General not to call the defendant up for judgment is a significant sign of a willingness to efface unpleasant impressions, if not to retrace his steps. In regard to Mr. Hale further proceedings would have been absolute cruelty. As he himself says, " The law has now been sufficiently vindicated ;" and he might have added, that he has been more than sufficiently punished by the seizure of his property without the slightest previous intimation that he was violating the law.—Sunday Times. THE REGISTRATION OF VOTERS.—On Saturday notices were issued in the city of London, and the boroughs of Westminster, Marylebone, Finsbury, Tower Hamlets, Lambeth, and Southwark, that all persons claiming to vote in the election of members of Parliament in respect of 101. occupations, must, on or before the 20th of July next, pay all the poors' rates and assessed taxes clue from them in respect of such premises previous to the sth of January last past, or they will not be placed upon the register now about to be made out. All persons claiming to be placed on the register to vote for county members, must send in notice of claim to the overseers of the parish in which the qualification is situate ; the notice must state at full length the nature of the qualifi cation. the place of abode, and name and surname of the applicant. Persons already on the register need not make a new application, unless they have changed their qualification or place of abode. SUSSZEX. First Innings. Picknell, b Nixon .. 4 Dean, b Grundy E. Napper, b Nixon Wisden, c Nicholson, b Grundy 0 John Lillywhite, c Nicholson, b Royston 95 Box, c Grundy, b Royston Bushby, st Nicholson, b Nixon l7 G. Brown, b Nixon W. Napper, c and b Nixon: ll H. M. Curteis, not out 3 E. Tredcroft, b Royston .. 1 byes, &c 9 Total MARYLEBONE _194 First Innings. W. Nicholson, c Wisden, b Picknell . 22 Hon. S. Ponsonby, b Dean A. Haygarth, not out Adams, c W. Napper, b Wisden 5 Chatterton, b Dean Byes, &c 7 Total 129 The match was resumed at eleven o'clock to-day. AQUATICS. CHELSEA REGATTA. A rowing match amongst landsmen and watermen, for various prizes, took place yesterday at Chelsea. The tides were bad and the racing worse, and, after three hollow trial beats had taken place, it finished with the following, which was but little improvement upon the preceding ones : Curtis and Blake Brown and Woodford Goodman and Wright There was another pair astern. THE CHAMPIONSHIP OF SCOTLAND AND 1001. ON THE GARELOCEL—The lovers of aquatic sports will have an opportunity on Saturday next, the 25th instant, of witnessing the first rowing match for the championship of Scotland, which takes place on the Gareloch that day between the crews of Glasgow, Leven, and Perth. The articles of this match were signed on sth February last, and we understand have been fully implemented by all parties. The public are not aware of the anxiety the Scotch pullers have to turn out a crew able to compete with, in style and pull ing, our friends across the border ; and from the training of the crews, and the exertions used by their friends, we think they will be able to have a grand struggle with our southern neighbours by the close of the aquatic season. The race will be started about 3 p.m. (or as near high water as possible), from the pier at the head of the loch, giving the boats a straight run of four miles down. We cannot, in justice, giveany opinion of the individual merits of the crews, but expect, from the training they have undergone, and the exertions on the part of their friends to procure each a crack boat, that the winners, whoever they may be, will return to their native place with hard won laurels.—North British Daily Mail. ADDERS ON CHOBHAM COMMON. The prevalence of adders in the encampment ground at Chobham is more numerous than was at first sus pected. Several men and horses have been bitten by them, and on Friday last two horses belonging to the mounted patrol of the metropolitan police were so seri ously wounded that it had been necessary to have them destroyed. If Chobham Common is to be henceforth the English Champ de Mars, some means should be taken to fill up the ruts and drain the ground a little. It may be said that in actual warfare the field is taken as it is found, but the men are not in actual warfare, and no amount of " scenic " effect can dispel the ideal that they are only playing at campaigning, in proof of which the fact of the Guards breaking their column to avoid a pond of water which the Highlanders marched through on Friday last, may be instanced. Had it been otherwise, the deciders of Waterloo are not likely to be the corps that would pick their steps with a real enemy in front, at least the annals of the Guards are wanting in such a precedent. The in cident has given rise to a deal of talk and little sense. SHIPPING INTELLIGENCE. CUSTOM-HOUSE, JUNE 20. ENTERED INWARDS.—The Denmark, from Rotterdam ; Freundsehap, Sud westhorne ; Thea, Gravelines ; Dolores, Lisbon ; Two Zusters, Worcum ; Esperance, Lokken ; Santa Anna, Pernambuco ; Nancy, do. ; Esperauza, Punta Arenas ; Parrock Hall, St. Kitt's and Nevis; Callender, A ntigua ; Florence, Jamaica ; John Scott, Barbadoes ; New Express, Trinidad ; Axel, New York ; Lavinia, Arracan ; Ida, Oporto ; Persian, Leghorn ; Pomona, Bahia ; Chaucer, Penang; Mangalore, Colombo; Florence, St. John's, N.B. ; Eliza, Callao ; Albion, Nevis ; Clydes dale, Sierra Leone ; Falcon, Antigua ; Henrich, Salonica ; Norden, Christianstad; Raphael, Nuovo; Clementina,lLeg horn ; Cato, St. Vincent. ENTERED OUTWARDS FOR LOADING.—The Lady Barry dale, Antwerp ; Frau Gebke, Vara ; Ursula, Oporto ; L. M. Hoedt, Copenhagen ; Sir Robert Sale, Calcutta; John Scott, Demerara. CLEARED OUTWARDS WITH CARGO.—The English Rose, for Stettin ; Johannes, Altona ; Strive, Melbourne ; Gesina, Hamburgh ; Diligent, Antwerp ; Lelia, St. Thomas and Nassau ; Diana, Altona ; Lady Barrydale, Antwerp; Forerunner, Africa. RE-APPEARANCE OF JENNY LIND.—If there be any truth in an assertion of the Dresden Echo, the prophecy of Meyerbeer, to the effect that Madame Lind Goldschmidt would again appear on the stage, is likely to be realised. The Echo says, that Jenny is to take the heroine's part in Goldschmidt's (her husband) " Tochterlein (Little Daughter)." Upwards of a year since, the great composer alluded to observed to a friend. " The Lind is sure to return to the stage, from one of two opposite causes, love or revenge." " How so ?" demanded the other. "Why," retorted the maestro, " if she should be disappointed in her husband, and not find the domestic happiness she anticipates, she will seek for consolation and revenge in public applause ; whereas, if she be happy, and continue to love her hus band, who has a turn for composition, she will seek to satisfy her vanity and affection by urging him to write an opera, and she will appear in the first part, in order to insure it success, be it good or bad."—Observer. FORGERY ON THE AMSTERDAM BANK.—On Saturday morning that old detective officer, Daniel Forrester, with the assistance of two persons, named Shaw and Williamson, apprehended two Dutchmen on a charge of attempting to procure forged notes on the Amster dam Bank. The capture was well contrived. It ap pears that one of the prisoners had given orders to a copper-plate printer, named Whiteman, of Little Queen street, Holborn, to manufacture a plate according to a good Bank of Amsterdam note. Mr. Whiteman did so, and allowed one of the prisoners to have ten copies, but, in the meanwhile, gave the very proper information to the police of the order he had received, and hence the capture of both prisoners. At the station-house the prisoners denied all knowledge of each other. THE AREA IN FRONT OF ST. PAUL'S CATHEDRAL. — William Barber, of St. Paul's-churchyard, who has for some considerable time exerted himself in the Court of Sewers, for the purpose of getting the railings removed from the western point of St. Paul's Cathedral, has_ re ceived an official note, intimating to him, in reply the question put to the dean, that it is the intention or a . authorities to open the gates for the convenience of the public in a few days. DEATH OF WILLIAM ECCLES, Esg • —VVe regret to memberanno u ne e fo t r h ß e I d ac eni u se rn of . 1 1\ V ir il . li E am eele E s c h cl e e d s, fe E r s q e . ' co t n h s e id l-a e te r- .. able time past been in declining health. Ile was sixty years of age.—Proton Pilot. • COUNTRY MARKETS. - _ CHELMSFORD—Jinn 17. Prices to-day were as follow white' o ld 38s °d -- to 56. Od, new 36s to Ms ; red, old 3 5 s t o 475, new 298 453; barley, 25s to 27s ; chevalier, 318 to 37s • ' grin aing ! o at., 21s to 275; malt, 55s to 56s ; chevalier, 55s too ; 198 to 258 ; peas, partridge, 32s to 37, . W hit e , 333 to 35 8 ; boiling 39s to 42s ; dun, new, 31s to 3Ls ; bea ns ' tick, 34° to 36s ; Harrow ti c ks, 32s to 38s ; Mazapn , 31t° 345. COLCHESTER , —JUNE IF. ofn 518' Prices to-day were as follow ;—Wheat, whitey 4 ° o f red, 42s to 48s ; barley, 28s to 33s ; oats, 18s t 0248; beaus, white, Mazagan, 33s to 3#s; middle and 'small, 373 to 4s to 42s ; grey, 34s to 365. 400; The following is the official statement of the quoti tif t g of_ corn, pc., received in the port of London from the for I s T e ln . g ports, from the 13th to the 18th June, both inclu• . . A. 11 •t t 4 rA .P 4 Colchester 2713 7170 454 Harwich Leigh Malden Ai 10 '1450 252 KIRKCALDY—JuNII 18.{x, 01l Here to-day, we had fair supplies of wheat" j• and three small parcels of barley. Sales proceed ley and wheat declined nearly is p er qr. - Oats and -e. same as last week. Bean s ' Wheat. 1 I Barley. Oats. 1„ Od First Os Second 29s Od 22s Od I pd Third 44 s 0(1 27s Od 19 s 0(1 Os Oatmeal, per bag of 2801b s imperial, 28s Od t o 2Ps Oa. 16. DALKEITH GRAIN MARKET — S N N a ket. A good supply of all kinds of grain at this deP r9 abo as. Sales were ready - for wheat, barley, Peas e ' al i ver ti Oats met a heavy demand. Wh ea t on the toP -` l/ • 9 0 up, current price 6d . per qr. down ; and the avera i S a per per qr. down. Oats on the top and current price t „ Te X qr. down. Barley on the top the same as 194 ,1 60 10 Peas and beans is per qr. down on the toP, °— price the same as last week. feet oj Qrs. Best. Current. 44 0 369 Wheat 54 s Od is, 603 0a: - .8 23s Od ~,,, oa 87 Barley 34s Od 69. Peas & beans 39s Od Average of wheat, 2/. 9s 21d. ET—Joss 20. he close of the Mark et 1.-- 6 , (1. 5 9 Russell's Hetton ...... 16 0 Cassop Stewart ................................ so_ Kelloe .......................... 16 Tees . ..... ... • ...... - St. Helen's 'Tees ............ , Richardson's Tees ......... ) 2 -; 0 Newell's Llanelly ........ . 1 6 Grey's West Hartle , ' '" .16 ICowpen Hartley .......... ,6 Birchgrove Graigola ..... 16 Derwentwater Hom e y . 20 Ll an gennech ............. . 0 . 'Powell's Duffira Steam 16 .16 9 !Thornley ... ............. .21 Fothergill's Aberd ar° ' s. d. 15 0 13 9 16 0 15 6 14 0 15 0 15 6 02 I 501 d........... 35. COAL NARK 'Prices of Coal per ton at t] Bate's West Hartley Burnhopc Holywell North Percy Hartley Redheugh Main Tanfield Moor Wylam Wallsend, &c. Harton l4 9 Eden Main .15 O i l Bell 14 9 Be'mont 14 9 Bvddyll l5 6, He:;',:on l6 0' Haswell 16 0! Lamb;:on l6 0 Pens'oer 14 6' Ships at market 11 RAILWAY SHARE MARKETS• LIVERPOOL, JUNE 20. mit 6 0 STOCK EXCHANGE.—The share market, in c° llB- 1 ) 1 erl e of political rumours from the Continent unfav° llr6 trof peace, closes very heavily. The following are th! . /pl y actions :—Caledonian, 34 4 ; Eastern Counties , l" es terv• cashire and Yorkshire, 78 ; London and North-'i o ti 1141 ; ditto (ith shares), p. • Manchester, ShefaieViTr, Lincoln, 30 ; Midland, 72i 2 ;'South Eastern nn u cay bire 21A ; York and North Midland, 30 • Eastern La n 4i pe r (1 shares), 9i ; Great Northern 101:scrip shar es ' cent., p. MANCHESTER, JUNE 20. 55 13 / STOCK EXCHANGE.—FIat market, a nd the busin-p , os been to a small amount a t l ower prices. Blackbi.rso'rtl3 Midlands, 721; Dovers, 211; London Eighths, 1114 - o rtb," British, 8# ; York and North Midland, 30 ; Eighth ern Four-and-a-Half per Cents., p; Eastern Coun'l"- BIRMINGHAM, JUNE 20. 0 0 4 ioo STOCK EXCIIANGE.—This market was steady 0411 Ta u , a fair amount of business transacted; prices firn3.:iir and North-Western Eighths were done at 6s. 3c l . Shrewsbury and Birminghams at 62. LEEDS, JUNE 20. k et STOCK EXCIIANGE.—The tone of the share Ma the ° mit ket fa morning has been exceedingly dull. So far as of business done there has not been a fl a tter ra B , r fro' some days past ; but there is no var i a ti on in pi-J.- those of Saturday. SEABORNE MALLS. (N signifies that the mails are sent from the General by the night—and M by the morning —dispatch.] 1 , •• p Day when made uh From Who , ,10 11 j, COUNTRIES. in General Post- Port f ors2 Office, London.* Dispatche d ' America(bylirit.pack)N Every Friday .... Liverpool ••• America (by.Unitecl Sts. ja pe 2t packet) ..........N June 28 .. Liverpool •" America (by U. States ' packet) ........N June 22 ...• SouthamP- - ton •nift, Australia (via South ampton) .......... Al July 4 .....• SonthatcP t" Ditto (via Marseilles) N July 8 Ditto (via Cape of Uoed . Hope) ...... •. • ...N August 4 ........ •• • r oe 46 Africa (West Coast) ..N 23rd o f th e mon th. Plymouth •• J a pe 1exandria..........N 8,9, 24, & 30 of m. Dover .• ••, „ pine: Alexandria..........N 4th & 20th of mon. SouthaMPO:.: eILY Bahamas ........... Id 2nd of the month SoutttroPt e " . 0. 6 Belgium .. Brazil .............. Id 9th of the month.. Southamp ton Jul 2 6 l'.uenos Ayres ........ /11 9th of the month.. SouthanlP° jive care of Good Hone ..N 14th of the month Plymouth • • Cape of Good Hope ..N Plymouth su pe Cape de Verds ......N 14th of the month. Piymouth • • Ceylon (see India) Jen "- .0 Ceylon . . .N 14th of the month Plymouth •• ra• 11 1 Channel Isles ........N Mon ~Wed.,&Frid. SouthanlP'7, jalf Chili 2d & 17th of month SeuthaMP W 26 China (see India) . Fl°.o 4 Constantinople ......N 7,8,17,24,&270fm. Dover •• ••:„ Constantinople . 4th & 20th of mon. SouthaMP7 tAt Cent. of Europe M & N Twice daily Dover • • " Asa Egypt (see India) Poi„1 - 6 France ........ M& N Twice daily... Dover • • " •• 0 Jil0" Gibraltar Greece (e India) 0 1 SA Greytown se 2nd & 17th of mon. 40titbaM. ntoc c o ed I llamburgh ..........N Tuesday & Friday London ••!,•. opf , Havanrah .......... hl 2nd of the month SouthalnPwi 0016 Holland ............ N Wednesday & Sat. London • •:,;;) fa l l 0 Honduras .......... N 17th of the month. OUt h aint„ fBP' 1 0 India (viaSouthampt.)ht 4th & 20th of mon. Southampto n 101 0 India (via Marseilles)N ith& 24th of month Dover ..•••• •,6el l l lonian Isles (see India) re 6 no Ireland & N Twice daily . . h a du ••• o re - 96 Lisbon .... Madeira • • • • •• • • 9th of the month SouthamP7 AO '- Madeira Malta (see India) . ne Malta ..............N 7,17,19,28, 30 of m. Dover ..... •26 Mauritius (see India) h to Mauritius ..N 14th of the month Ply Ma t -_ Mexico Al end o' the month.. Southern!' (OP' Naples..... sthls:l2sthofmon. Dover .• half, t 6o New Granada ......31 2d 17th of month Souttiaml:i gpc7i2 New Zealand By private ship Various l': 10' 2 6 Papal States ........N , thl.sth2sthohnon. Darer •• • 0 0 i Peninsula ..........N thl7tll2Bthotnion Sou tnalePr,',. ,hulf_ Peru ..............M 1d & 27th o f mo n. -outhantE7. fen:22 Port Natal .... Sicily ..N thl sth2sthot mon, Dover ..•• •• N oe l Tuscany ithls th"s..hotit ion. Dover •• •;; lull Venezuela ..... 34 2d& 17th of month Soath aaP Van Diemen'sLau . d (see An,tralia) . u npttt 1111 ',./ f West Indies 2d& 17th of month South ,ii me lei * When any of these dates fall on a Sunday, the , ;0 want dispatched on the following d a y, w ith the exceptio n w cuo tite Southampton), and the Malta, both of which will b e day preceding. r the , 4 [ADVERTISEWNT.J—A Life-Guardsraan 1 0 " 7 ifikT heroes of Waterloo) cured of Rheumatism bY °°ll°r(l of Ointment and Pills.—Mr. Thomas Brunton, I°4llahiictecitit the Waterloo Tavern, Coalthain, orkshire, we',: o go,-,. for many months with rheumatism and rheuMs'l" se his legs were dreadfully painful, and disfigenieele/ colours of every hue, frightful to behold. For tel' he P r he was wholly unable to walk ; the treaatuacoeve:dto: ceived from several medical men not only fsil%erbli him any good, but left him, in fact, in to to , worse condition than before he had recours re s ort ed Holloway's Pills and Ointment were at last and by their sole means he has been coxnpletellicdra and restored to health and strength.—Sold bY Pi t " 94 4 gists ; and at Professor Holloway's Establishreell Strand, London. ' BIRTHS. is OF A EON. On the 17th inst., at 13, and. ti° f `' Ou untess the M 16th eville inst., at Wadding ton -terrace) Mrs. C. Capper. C a vendish-squar-,stts the , co On the 17th inst. PS"' at A th D e A re tiG eto rrr r r 0 the Hon. Mrs. Francis Grimston, of atkueglltes°ri'lle:ie, tb On the 15th inst., at Parkburn-house, Starlings° wife of James B. Balfour, M.D. MARRIED. Wl° . s Ort On the 16th inst., at the parish church Temple, 11 James Lennox Hannay, Esq. of the Innerlciolello: riser-at-law, only son of John'Hannay, Egg. , ° -,- f es r °l 2l , N.B. to Ann Elizabeth, eldest daughter of te c ice , ford, 'Esq., of Kensington Palace-gardens, and ll' dillif park, Hants. On the 16th inst., at St. James's Church, 1109,11! Robert Cairnes Bruce, Esq., Captain linattaceNalettri. of ll.M.'s 25th (the King's Own Borderers), t ° f,s(l' it ' • youngest daughter of the Into V Minna Riderwarwic Albion-street, Hyde-park, and Lel,mington Spa' shire.herd' DIED. her On the 13th inst., at Berwick- n-Tw i 1 3 4. t he " year, Mrs. Catherine Richardson,° • tress °' -- proprie wick Advertiser. pone On the 14th inst., at Ballageary-house, near Isle of Man, aged 50, the Rev. G. B. Blackley. ..----- lot ivil ie do LONDON : Printed and Published by AUTEDd ue, 20.0 . 1 1 of No. 112, Strand, Printer, a The Sun Odi_, o 9 Strand, in the Precinct of the Savo y , in tb.o o' Atiddlema, ItiodAy, June 21: A 7-3. Z U c : dinar? t GALLF and Royal L May be GT, TAItIFI COM3II instanta Cornhill The seat, TH erovi John M Paul It. ararne,i I Frecler:, w. F. John G, Pany, rederi, CPIIE F Migu, 1 /ANKE] SOLICIT street AUDIT O (The f `. MGM i~a+ri.r 30 , Cc , "T} 'V m i and as 20 c„,, XO.l. No. 2. A S mixed " .. 1 101 d, 4, 1 gent 11lici