The Sun. — London, England, 1853-04-25 00:00:00

MONUMENT TO THOMAS HOOD.—The Subscribers to the Hood Memorial Fund ar e_requesten to — attend a ME ETIII (3 stnile Wliittington Club, Strand, on Raonns liAT EVENING, April 27th, at 7 o'clock, to receive the Final Repo t it the Committee. JOHN WATKLNS, Hon. Sec. THE LECTURE delivered by Mr. JAMES _ HIBBERT, of Manchester, at the Town Hall of Todmorden, riao th e HYGETAN SYSTEM of JA ES MORkOST, the Hygeist, w Printed, and may be obtained from the agents for the sale of •?..riaon's Unive rsa l M e di c i nes th roug hout the country.—BrAish College of Health, New-road, London, April, 1853. This Evening at 5 for 6, and following Evenings. MR. Alderman MOON having retired from business, the entire splendid Stock of choice ARTISTS' other PROOFS and some fine PRINT IMPRESSION 4 of the valuable and magnificent Engravings published by him during his l e , 82 °u8 and enterprising career, and which has been disposed of to r 80 31, will be SOLI) by AUCTIOV, without the slightest re --rye, by SOUTHGATE and BARRETT, at their Rooms, 22, Fleet amt, THIS EVENING, at Five for .‘ix, and continued according aetalogu. which may be had on application (if from the country, Zr_l_nding twelve postage stamps) Such an opportunity of obtain ;luegv_the finest `works o, the country at a very moderate rate has tug before occurred, and no doubt they will rise in value imme alter the sale, this being the entire remainder. IMPORTANT TO CONTINENTAL TRAVELLERS. f ' TRE DIRECT TIDAL SERVICE of TRAINS and STEAMERS between LO .DON and PARES, via lkestone and Boulogne, will be resumed on the I st of MAY. L B Pecial Express Train will leave the S MITLI-E ASTERN .17,niLWAY Terminus, London-bridge, every day, in time for the lixestone Tidal Steamer, and another Train will leave Boulogne i,directlyi after the arrival of the Passengers from Folkestone; the In the shot being thus accomplished daily, without interruption, Th e e shot test possible time. th. flame correspondence of trains and steamers is arranged for. "i i .Je Wiley from Paris to London. dh Beat particulars, time tables, &c., at the London-bridge Terminus; eat Circus, Piccadilly; and 4 Boulevard des Italiens, Paris. G. S. HERBERT, Secretary. t endon Bridge Terminus, April 23, 1853. MIDDLESBROUGH, YORKSHIRE. Mn. R. R. HENDERSON, Auctioneer, will kor SELL, by Auction, under a power of sale contained in a wh, 'Me Deed (if not previously disposed of by private contract, of .ith due notice wi ll be given), at the Town-hall in Middlesbrough, 2I S ATURDAY, the 30th day of April instant, at 5 o'clock in the 1 7 1: 7"noon, in lots to suit purchasers, All those FREEHOLD MES A•QES or DWELLING-HOUSES situate in Feversham and z'butt Streets in Middlesbrough, occupied by Captain Hammond, re Rev. Mr. Phillips, Messrs. Blower, Preudlock, Watson, Dunker , Q alluErhar, and Fetherst'ne, and which were lately built by Mr. si nn 'es 'upon a piece or parcel of ground containing b, admeasurement s quare yards or thereabouts; together with the rights and e j"ties belonging to the respective premises, as the same are now `l s "ed by the tenants, who will, on application, permit an inspection. ,_ further particulars, apply to Mr. Ernthank, surgeon, Appleby Mr. Thomas Wright, accountant, Stockton; or to Mr. 7_avenson, solicitor, Darlington. 'Darlington, 21st April, 1853. .IrOZEA.IT'S COPAHINE-MEGE, or Saccharatta C ASPULF.S, approved by the French College of Physicians, and k,ccesstbnY administered in the Paris and London Hospitals, and ...,.nowledged by eem to be the best remedy for the cure of • Muorrolicea, Gleet, and Leucorrhceal Discharges. on an average of ► ; d aYa (see U Lancet " of 6th Nov., 1852, an extract from Nthich 1 7,7 be forwarded immediltely on application).—Prepared and sold G • Joreau, sole French chemist, 49, Haymarket, London ; and ebermuLPharmacien. 161, Rue Montmartre, Pari • and the principal 1100 -1 . 4 of France. England, and the Colonies. ' Price of bottle of the ! a lYmles, 4s. 6d.; 50 do., 2s 9d., with direations, and stamp with "'lime of Gabriel Jozean printed thereon. =1:10 1 :7BLIN, GREAT INDUSTRIAL EXHIBITION. TOURS IN IRELAND IN 1853. I.... I _ I tISTU TOURIST TICKETS (availab'e for a month) will be 'ted at the following stations, on and after 10th MAT : lona. Ist Class. 2d Clay'. kr-Alston Station) .. £6 lo 0 £5 5 0 — "ntigh, Glasgow, Hull, Bristol, Carlisle, 5 5 0 reester, Cheltenham, Gloucester •• • • 5 15 0 4 15 0 omingham, Rugby, Leamington, Coventry, Lincoln • 55 0 45 0 ol verhampton, Huddersfield, Leeds, Shef- Iflleld, Der 50 0 45 0 Warrington, • ••••••• •••••••••••••• ~ .anchester, Stoke,"Macclesfield 4 4 0 3 10 0 7 ul verpool, Chester .. They. enable the holders to proceed • to Chester, Bangor, Dublin Cork, and the Lakes of Killarney. The holder of each Irish Tourist Ticket is entitled to have issued Iv him, at the office. 52, Westland-row, Dublin, at very reduced I t atm, tickets for a tour i n th e coun t y Wi c kl ow, i n K enmore and Siengariff; up the river Shannon--for the journey from Dublin to 44elfast, for - the excursion to the Giant's Causeway, and from Dublin o Galway for the tour through Connemara. Every purchaser of a ticket is pr ases t e d, volt., with a copy of the " Illustrated Irish Tourists' Hand-Book," com pil e d so l e ly f or th ese Tours. The fullest and most accurate information afforded at the Chester and Holyhead Company's Office, 52, Westland •row, Dublin. See also " Bradshaw's Guide," page 123. • OUR BUDGET FOR THE SEASON Must be the easiest to understand and the most appreciated, aecause of its application in the most profltahle and seasonable mon- Xler to every individual in society. Its coatents are variety, abun dance, superior quality, and unparalleled cheapness ; reductions in prices, and improvements in the style and comfort of Spring and Eamraer Attire ; and all the requi , ities and elegancies of Dress de aired by all classes are brought out with brilliancy, beauty, perfec tion, and cheapness. To say our "Budget" contains some excellent styles and some remarkable features is purely unnecessary ; it con tains every n0 ,, e1 invention which practical experience and the polite customs of society will approve, and every feature which a mighty progress in skill and commerce can produce. We, therefore, the Proprietors of the largest Clothing Business in the world, invite attention to New Styles of Dress in countless succession, for gentle tuen and their sons, for mechanics, and all others who are making a change in their wardrobe suitable for the present season, and only 'LOSES a well known fact, " That every kind of Dress procured at E. 'MOSES and SON'S is the newest and neatest, the most serviceable td comfortable, as well as the cheapest which can be obtained. MOSES and SON'S Spring and Summer Hats. Caps, Hosiery, 7, , &C., &c., are splendid ex hibiti ons o f th e r i c h es t an d the best ;: °01 : 1 8. They have been selected fr o m every distinguished manufac ir. , British and For e i gn , an d are as muc h ce l e b ra t e d f or th e i r sty l e, 1, 3 7 1 tY, and superior fini s h, as th e y are f or b e i ng th e c h eapes t G oo d s Lae world. THE TIME AND POINT OF EMIGRATION. ate is the Time, and Australia is the Point to which thousands ~". about to steer. Everyone has rime to examine his Outfit and Wiothing he will require at the Establishment of F.. MOSES and A separate department is kept where the Goods are arranged tor impec 'end- every article required is furnished in the best Qty at the lowest price. The ELargest Wholesale Clothing Establishment in the world is that 1 ):1 „;r'SES and SON, where Merchants, Captains, and Emigrants b ae l it ' s " . any moment make the most suitable and profitable invest- Eull inf or Lists , of Outfits for Ladies and Gentlemen, and Ship-sailing the a deri, may be bad on application, or post-free to any part of girl m. trlent. C .,JkL NOTICE, to prevent disappointment.Establish °Atm "' ll be Closed the whole day, FRIDAY. April 29, but will Re- Ckt rl ,'"ual on the evening of Saturday, April 30. 141 r bile a ., 1 9X--E. MOSES and SON regret having to guard the 4 , 41 5eh 0 ,7,51115t imposition having learned that the untradesman „ -like the of " Being connected with their Establishment," or It's ' 0, 10; concern," has been resorted to in many instances, and for 1 4 , 1 . reasons, they beg to state that they have ° CO NNEXION WITH ANT OTHER HOWSE IN OR OIIT OF LONDON, • Ulla except their own Establishments, as follows d on City Establishment, 154, 155, 156, and 157, Minorles, 83, L 0• 5 ',1 41 ‘ , 8 6, Aldgate, opposite the Church, all communicating. a n- ,-,n West-end Bra nch, 506,507, 508, New Oxford-street, 1,2, * rl art-street, all communicating. Sheffield (Yorkshire) Branch, 19 nd 20, Bridge-street. Mileld Branch, 36, Fargate• shopre", ant Tailors Clothiers, Hatters, Hosiers, Furriers, Boot and ''ak er. and General Outfitters for Ladies and Gentlemen. eEc"IA-NT —Should any article not give satisfaction, it will be zric e he Nsith — sea ir desired, or; if preferred, th ed e money will be returned eut sitation. All goods are mark in plain figures, the lowest tre ra Which no abatement can be made. Z3v.„,! Establishments are closed from sunset Friday to sunset on r d aYs, when business is resumed till 12 o'clock. Of Dr i i l e w Book, " The Herald of the Seasons," containin Australia, list 44., 'es, our system ot self-measurement, facts relative to Say' to emigrants, gcc., may be had on application, or post-free to sr. A of the kingdom: a ndaome Almanac for theyear ending 1853 can be 'had gratis, • 813 Plication. IM Pon Pule Francals. flier aPricht man Deutsch Qui si parla Italian. Aqua se habla Espanol MEDICAL ADVICE ON THE SECRET INFIRMITIES OF TOUTH AND MATURITY. DR. SAMUEL LA'MERT, 37, BEDFORD-SQUARE, LONDON, Doc tor of Medicine, and Matriculated Member of the University of x;di nburgh, Honorary Member of the London Hospital Medic Society, Licentiate of Apothecaries' Hall, London, &c., &c. 14 AY be consulted, personally, or by letter, on the various disorders of the nervous and generative system, t esid tin f slur A g -corn juvenile irregu , arities and excesses, which have pro t„:e, More misery in youth, degradation in manhood, and orema decay at all stages of life, than perhaps any other class of dis k 4 , 8 k nown to modern pathologits. Long and practical experience treattnent of these diseases s has proved that there are in exist = secret causes of self-acquired miseries and disappointed hopes in astence, traceable to certain pernicious habits, to which Nervous a r .,. ll tY, variou.s forms of Insanity, Unhappy and Unfruitful Marri tl7,l Impotency, Local and Constitutional Weakness, and their ,eBB modifications owe their almost entire origin. t is absolutely necessary that all men should know that there are iriPles of personal management which cannot be violated w'thout e tn rlig grievous peni.lties, and when wisdom and regret succeed ti a _, e YdaY of inconsiderate self-indulgence, how these penalties initigateA, how the sting of their bitterness may be removed, 7,not how the evil and its c on - equencel may b e avo i ded, and above all, :pat there is scarcely any d egree o f physicrl infirmity or functional dera ngement to which the timely aid of s c i ence cannot app l y a cure. DOCTOR LA'MERT has for a long series of years been engaged an extensive practice in the treatment of these delicate com- Naints, and s the only legally qualified Physician who, regardless ;: ) ,f the t aunts and envy of the hypocritical and mock-modest, has had Inc confidence, through the medium of the public press, to direct attention to these enormous evils, from which no grade of society is free. In selecting thi 4 department of practice, he has been amply regarded by the great success that has attended his efforts in the treatment of these cases, which are too generally confided to the care of unqualified and ignorant empirlcs, who, with their pirated publications, assumed foreign names and titles, and pretended virtues of their patent nostrums, have inflicted serious injury on those who have been induced to place faith in their pretensions. At home for consultation daily from Eleven till Two, and from Six till Eight. All letters must contain the fee of 11., and advice and Medicines can he forwarded to any initials or address. It is desiraNe that patients wishing to consult Dr. LA'AIERT should first obtain a copy of his work on SELF-PRESFRVATION. A Medical Treatise on the Philosophy of Marriage, and Ner vous and Generative Debility, illustrated by fifty coloured engravings, and des cribing in detail the various disorders resulting from secret habits and e xcesses. The perusal of this treatise will assist in the correct description of their cases, and may be had, price 28 6d, in English, Pr ench, Spanish,. Dutch, Italian, or German, of Messrs. Piper tr others and Co., 23, Patern os t e r-row; Hannay, 63, Oxford-street ; Mann 39, Cornhill ; Storie, Titchborne-street, Haymarket; or free 4 4 Post for forty-two stamps, to any addres.s from the 4uthor's real ',ence, 37, BEDFORD-SQUARE, LONDON. IMPORTANT MEDICAL AND SURGICAL Regent-street, t eet London. Jest published, by H. Bailliere, 70 E K ti. No I. VII, in cloth. price ss. by post free, Rs.. 6d., ON TRUE & FALSE SPER MATORRHCEA, with the View to the Correction of wide-spread Debility e-spread ofErr t i e re %relation to the Treatmeat and Cure of Sufferer %Iterative System, , )r Sexual Hypochondriasis. Translated from the German of Dr. PiCR, frcint FO e ß u l e t "Dr. Pickford ls known to English readers by his This is the first Val co ntributions to German medical literature. .c, he Informs us, that he has address practi !Al reader. We trust this may not be which la to st t , he if no b s e . it may be in his addressed him th se e li ceteet any other equally flagrant evil May 30, 1851. m s ed ha i ll OoNver to correet."—London Medical Gazette, The author lashes „"e troMised in a former number that we should recur to this ,1 3.1 t, in order to exhibit its aim more clearly. On the credulity `Quiet Symathisers,' wit t, great severity the impostors who make a livelihood by preying of the public. The tribe of and ' Medical Friends,' are mercilessly exposed; and if this book Could find its way into the hands of those who gaffer fr'm th corn d ds would Mahn of which it treats, we are satisfied that many hin re 0 _ be sav ed much needless suffering fd body and mind, and what is f 'ells Importance, though to the _44101 money ......This volume is well qualified to put an end it is that which the quacks most prize— :n.titairleal system of treating Spermatorrheea, and to place the trfeoaret eut upon a more rational and physiological basis. It is, there , "mIY to do much good."—Medleal Circular, June 16, No. 11. 1852. ''N ' .. n cloth, price 3s. 6d., by p free. 45., TH E CURE OF STRICTURE OF THE ost URETHRA, en Princi• it,es and 4 t once Simple, Saf e , and Efficient, in even its most Inveterate PParently Intractable Foy ms. BY F. B. COURTENAY, 4,4, Member o! the Royal College of Surgeons of England. _ 111 proof of his views he f s lr. Courtenay) has given ;7:TY...c history ot a great many eases successfully treated, as bad which lir. SYme adduced, and on which he bad Operated. , ~‘ , ..,m are ca,es ix., se, xii., and xviii. No. ix, had rca seed, orf a r ;. j .d_ Of twelve ye.al-s, the treatment by (Inflation, and waF ffly - . 11 7 ~.• ~7:;ucve.in as many Weeks. But capl , s svtil. ant six. appear, 1-'1.41 ILtavattion, ..evertty, illti eertp,,c,t,on .nf. - mptoin, a , , ~ • ort 94. . , V:eatrueednteharacter than any detaqed i)3 Mr Syme, arcl ye, , i , e al epted by Mr. Courtenavproved i tly successful " „ em nen s'l.oressor Lizars on the Treatment of Stricture. 4l 'L‘l4 No. 18,903.] THE NEW NOVEL. Now - ready, at all the libraries, in 3 vols., D A GRESHA M, AN AUTOBIOGRAPHY, By MARY ANNE LITPTON, " Ada Gresham is entitled to a high place among modern works , of fiction. The story maintains a high interest thrcughout."— Standard. " A work written with great command of lanzuage and much k•owledge of the passions. It is full of vigour and undoubted ability, and cannot fail to find an extended popularity."—Observer. Hurst and Blackett, publishers, successors to Henry Colburn, 13, Great Marlborough-street. NATIONAL EDUCATION. Published this day, in Bvo., price One Shilling, 411PEECH of the Right Hon. LORD JOHN RUSSELL on NATIONAL EDUCATION, delivered in the Rouse of Commons, April 4, 1853. London : Longman, Brown, Green, and Longmans. MR. EDWARD HUGHES'S NEW ENGLIS H READER. Justpublished, in 12mo. (pp. 528), price 4s 6d. cloth, kj ELECT SPECIMENS of ENGLISH PROSE, for Schools and Private heading : Comprising Pieces relating to —l. Geography and Natural History ; History and Biography ; 3. Educat'on and Progress ; 4. The Sea and Maritime Adventure ; 5. Imagination and sympathetic Affections; 6. Science and General Knowledge; and 7. Religion and Morals. With Explanatory Notes awl Questions;. mid an Etymological Appendix of Greek, Latin, and 51Iton Roots. By EDWARD HUGHES, F.R.A.S., &c., Head Master of the Royal Naval Lower School Greenwich Hospital. On the same plan, and by the same Author, SELECT SPECIMENS of ENGLISH POETRY. Third Edition. 12mo. price 3s. 6d. London : Longman, Brown, Green, and Longmans. TRANSLATED WITH THE AUTHOR'S SANCTION. On Thursday next will be published, In 2 vols., post Bvo., price 1 - 211., cloth, HISTORY of the PROTESTANTS of FRANCE, from the Commencement of the Reformation to the Present Time. Translated from the French of G. DE FELICE, D.D., • Professor of Theology, at Montauban. Extract from the Translator's Preface. " My best acknowledgments are due to Dr. Felice for his courtesy in furnishing me with the MS. of the Supplementary Chapter, written expres , ly for the English Translation, and bringing down the Narra- tive to the present month,—a favour enhanced by the handsome manner in which it was conferred." London : Longman, Brown, Green, and Longmars. L ONDON SACRED HARMONIC SOCIETY, EX &TER •HALL. • 'IQ-MORROW EVENING, Handel's JUDAS MACCABEUS. Principal Vocalists —Miss Birch, Miss A. Byers, Miss M. Wells, Mr. Lockey, Mr. :-eymour, and Mr. Lawler. The Band and Chorus will consist of nearly 800 Performers. Leader—Mr. H. Blagrove. Organist—Mr. Jolley. Conductor—Mr. Surman (rounder and 20 years Conductor of the Exeter-Hall Oratorios). Single Tickets, 3s , 55., and 10s. 6d. each. Books of the Words, with 16 pages of the Music of the Oratorio, 6d. each.--Only Mee, No. 9, Exeter -Hall: LAITRENT'S CASINO, ARGYLL ROOMS.- Lessee, CHARLES E. LAURENT, Onslow-hcuse, Fulham mid. Open Every Evening. The Orchestra will perform, during the week, " The Thistle," " Shamrock," "Rose," and "Amina" Waltzes, be "Napoleon" and "Le Romanesque" Galops, "Le Cirque' Quadrille ; " The Gold Hawk.' and " Juno," Polkas.— Admission, Is. Doors open at Half-past Eight; to commence at Nine o'clock, and terminate at Half-past Eleven. PATRON-H.R.11. PRINCE ALBERT, ROYAL POLYTECHNIC INSTITUTION. Last Week of the Optical and Musical Illustration, with Dissolving scenery, of a Midsummer Night's Dream, with the Ori ginal Music by Sir Henry Bishop and others, concluding with the most interesting Scenes ~nd Sores front Mrs. Beecher Stowe's Popular Work on Slavery, Morning and Evening. Lectures :—By J. H. Pepper, Esq.—Half-hours whir the Ancient and Modern Chemists ; by Dr. Bachhoffner, on Pneumatics, in which the Principle of the Fly's Foot and Walking on the Ceiling will be explained ; by Mr. Crispe, on Ericsson's Caloric Engine. Admission, Is.; Schools, and Children under Ten years of age, Half-price. TEA. -IMPORTANT ANNOUNCEMENT.- Government having announced by the Chancellor of the Ex chequer, their ir :ontion to reduce the duty upon TEA from 2s. 2Md. per pound to Is. 10d., with a further progressive yearly redaction until it descends to orris snrixtna obiLx, we have much pleasure to !Worm our friends and the public, that the adYantages arising from these proposed reductions will, immediately they come into opera tion, be given to our Customers, and the prices of the whole of our Teas be regulated accordingly. Should Parliament confirm the proposition of the Minister (which is confidently anticipated), the new duties will probably be received at the Custom-house on Tuesday next, the 26th April. SIDNEY, WELLS, & CO. Tea Merchants and Dealers.. No. 8, Ludgate-hill. CONTRACT FOR BLUR FOR SEAMEN'S BEDS. Department of the Comptroller for Victualling and Transport Services, Somerset-place, 22d April, 1853. THE Commissioners for Executing the Office of ord High Admiral of the United Kingdom of Great Britain and Ireland, do Hereby Give Notice, that on THURSDAY, the sth May next, at One o'clock, they will be ready to treat with such persons as may be willing to Contract for supplying and delivering into her Majesty's Victualling Stores at Deptford 30,000 lbs. of HAIR for SEAMEN'S BEDS. One-third to be delivered by the 31st July, another third by the 31st August, and the remainder by the 30th September next, or ttar lier if preferred by the party tendering. No Tender will be received for less than half the quantity. A sample of the Hair may be seen at the said Office, or a sample may be produced by the parties tendering for approval. The conditions of the Contracts may be seen at the said Cot lice. No Tender will be received after One o'clock on the day of Treaty, nor any noticed, unless the party attends, or an agent for him, duly authorised in writing. Every Tender must be addressed to the Secretary of the A•lmi ralty, and bear in the left-hand corner the words, " Tender for Hair for Beds," and must also be delivered at Somerset-place, accompanied by a letter signed by a responsible person, engaging: to become bound, with the person tendering, in the sum of 201. per cent.on the value, for the due performance of the Contract. The successful results of the last Half Century have proved bey and question that ROWLAND'S MACASSAR OIL possesses sin gularly nourishing powers in the growth, restoration, and improvement of the Human Hair, and when every other specific has failed. This celebrated 011 is now universally acknowledged to be the cheapest, and superior to all other preparations for the Hair. It pretents it from falling off or turning grey—strengthens weak lair —produces a thick and luxuriant growth— cleanses it from S curf and Dandriff—and makes it beautifully soft, curly, and glossy. Its operation in cases of baldness is peculiarly active ; and in the growth of WHISKERS, Emmons, and MIISTACHIOO, it is unfailing la its stimulative operation. For Children it is especially recommendied, as forming the basis of a beautiful head of hair, and rendering the lese of the fine-comb unnecessary. In dressing the hair nothing can equal ita effect, rendering the Hair so admirably soft teat it will lie in any direction and imparting a transcendent lustre. — Price 3 s. Gd. and 75.; Family Bottles (equal to four small), 10s. 6d. ; and double that size, 21s. CAUTION (—On the wrapper of each Bottle are the words, Row- Lawn's MACASSAR On, IN two lines. The same are engravers on the back of the wrapper nearly 1,500 times, containing 29,028 lett era. Sold by A. ROWLAND & SONS, 20, Hatton Garden, London ; and by all Chemists and Perfumers. IR. CULVERWELL'S NEW WORKS. To be Lad of Sherwood, 23, Paternoster-row , Carva lb 0, 47, Fleet-street ; Mann, 39, Corning. Price One Shilling each; by 1s 6d. ENJOYMENT OF LIFE. "Health, Recreation, and Rational Use of Time." CONTENTS : Early Rising—Spring and Summer Mornings-1 curahns about the Environs of London—The Parks, Lanes, Hills Forests, Fields, High-roads, and other pleasant places Coun try Trips and Rambles—The Sea - London at ,Night—Evenings at Ho me Music—The Drama—Cn Eating, Drinking, sleeping, Bathing, Air, Rest, Ease, Occupation, &c., II FRAGMENTS FROM THE FOUNTAIN'S. Two Vols. Vol. I. VISIT 20 THEiLAKES ; SKETCH:On:EDINBURGH, &c... 'Fa 11. TILE LAKES OF KILLARNEY ; REMINISCENCES OF DUBLIN, kc. WHAT TO EAT, DRINK., AND AVOID, "That three score years and ten our course may run." A. popular review of almost every foam (cause and cure) of mar , ously-debilitated health and enfeebled constitution that harasses the young, besets the man of pleasure, business or study, and urn bitters old age ; NS ith tables and lulesfor the diet and physical regu lation of every-day life. 1 V. THE PASSIONS. " What passions hurt the body—what improve, Truths as refined as Athens ever heard." SUBJECT :—Life's pilgrimage, from infancy to old age. The ad.. cent of the passions. Chastity and its infringement. The casualties of licentiousness and dissipation, with illustrations, graphic, narra tive, and remediative. Advocacy of early marriages. THE MARRIAGE STATE. To be or not to be, that is the question." Paogamams:—Laws and obligations of nature, society, and reli gion regarding marriage, to be observed by either sex. Time and choice, on both sides, as to age temperament, complexion, and &sre, to secure healthy offspring, with the aft of rearing them. Physical defectiveness and its removal. Sterility and its conversion. Cases, &c. By it. J. CULVERWELL, M.D. (1841), M.R.C.S. (1827), L.S.A. 24), Twenty-five years Medical and Forensic Referee in there matters. Price ls. each; by post, le. Gd. To be had of Sh erwoo d , 23 , P a t ern oster-row ; Carvalbo, 147, met-street; Mann, 39, Cornhill ; or of M. R. Culverwell, M.D., 10, Arrvll-place, Regent-street, who may be consulted daily from Ten till Five and Seven till NI., CANADIAN MAIL PACKETS.— A line of mail packets, established under a contract made by the Government of Can a d a , i s about to commence runn:ng between this e port and Q ue b ec. Mails w , tal and l be such made correspondenceu pfor by these contract a tsl be forward e d by packets , as may be specially addressed "By Canadian Mail Packet. " The postage upon letters not exceeding half an ounce in .weighte— inl2gsa.. for a letter not exceed ingsent by these packets will b one for ounce, letter nee , andexc exceeding e i n n g , scalpeafidor in n haring inland letters ; and accordingha l half an ounceto the e d advance, up o o n r f b o o rw ok a a r , d t ed he ruante such letters may be un paid, at the option of the sender. of postage of 6d. for a packet noie half a pound in weight, is. for a packet e xceedi x n:g e w e i l l l in lf g a pound and ilt iy chargeable. the se beeolZses and not exceeding one pound, and so on Newspapers will be free of postage. news papers, as well as letters, intended to ß b o vessels must be specially addressed " By Canadian Mail Packet." —Liverpool Mercury. MR. BURKE'S NEW WORK.— We are requested to state that the new work entitled " Family Romanc e Episodes in the Domestic Annals of the Aristocraev' '' or, by J. B. Burke, Esq., author of " The Peerage," &c,, in vols., price 215., is published this day by Messrs. * and Blackett (successors to Mr. Colburn), who have also just published-1. A second edition of "The Duke of Buckingham's Memoirs of the Court and Cabinets of George III.," revised, in 2 vols., 305.-2. The " Narra tive of a Journey Round the World, with a Visit to the Gold Regions of California and Australia, by F. Ger staecker, 3 vols., 31s. 6d.-3. " Eighteen Years on the Gold Coast of Africa, includ - :ig an Account of the Native Tribes," by Brodie Cruickshank, Esq., 2 vols., 215.- 4. "The Ala-vels of Sc'erce and their Testimony to Holy Writ," by S. W. Fullom, Esq., fourth and cheaper edition. revised, 7s. 6d. Also, just ready, a new work by the author of " Sam Slick," entitled " Sam Slick's Wise Saws and Modern Instances ; or, What he Said, Did, or Invented," 2 vole. _y -~ ~--~ ~~. 1 , 1 , / , • 1 _ ....,. 1 / 4 .....H'''''"' .. ...-7-•-••••-•••• ... ~.1 -- r - ' ',-- -'\ ( , ‘ , s s'''' ' '; 0 ,'•, 1 , , Nr, - - --, '''... I 1 ?' fp • • , 13 , ...-4a,r_.,:_,,:„...:.r:0-•4,,„7 b Ai- - 44' 4 )..:,,,,,,,.:„..„ --- : --- O,T- ----, ,..'--5- - Nkt ,- a - • lia--A . '- i t 1 ., " t t 11 #7l ,1- 9 14 .4,,,_ '''' ‘. _ poy. L 3F li„ta, lito (4 11 11- n ' "I I ...; \\, 7 01:- ~,, .. , ./ ",.. .. 445 ' I 9A6 , e'l''' LONDON, MONDAY EVENING, APRIL 25, 1853. SPIRIT OF THE PUBLIC JOURNALS. bers will feel disposed to look upon this proposed new schedule of Customs duties as a thing of course to be passed and settled upon some brief explana tion of a single principle or statement of practical convenience expected to result; but this is not the way in which the taxation of this country ought to be regulated, and least , of all so on the present occasion, when a main ground for relieving many articles from taxation is that the amount realised by the duty upon them individually is small —as if a Customs duty on imp ported goods were a separate tax laid upon each article, and not a general duty levied upon what is brought to market as merchandise, and passed through the Custom-house for the purpose, with out reference to whether the cargo be what is called an assorted one, consisting of a thousand strange articles, which have never come before, and may never come again, or be of. one commodity shipped in bulk. . . tude of his gelierosity towards the Times, afford to dispense with 50,0001. or 60,0001. yearly revenue, he affects to be so hard driven - to make both ends meet that he • cannot afford to part with all the 160,0001. revenue derived from the advertisement duty. He is, he tells us; necessitated to oppose the entire abolition of the advertisement duty from financial considerations. He must retain at least one-third of the amount —that is, one six Pence out of the eighteenpencd. Mr. Gladstone would never have dreamt of offer ing the Times a direct bribe for the support of his Budget, or for its advocacy of any other measure, in the success of which he might take a special in terest. Nor oa. the ,principle of giving the worst of all characters his due, do we suppose our con temporary would accept a direct bribe, even if the right hon. gentleman were so far to forget himself as to offer it. The Chancellor of the Exchequer is not the man to manage matters in any such clumsy manner as that. He has hit on the right sort of thing. He knows the Times full well. He comprehends the genius of that journal. A more ingenious device to accomplish his purpose could not have been resorted to. He has purchased all the support which the Times can give his financial measures, and that journal is doing its best to get him through his difficulties. .. We presume the Chancellor of the Exchequer does not take it for granted, •that the support of the Times is to be given either to- him, m an indi vidual Minister, or to the Administration of which he is a member, after the Budget has been carried. We mistake the character of the right hon. gen tleman for shrewdness, and have over-estimated his acquaintance with the journal whose services he has bought, if he labours under any such im pression. He will find himself at fault if he has any such notion. The Times is under no such mis conception. That journal does not regard the future support of the Ministry in general, or any measure of Mr. Gladstone in particular, as part of the: bargain. That is not in the bond. Not at any rate, according to the Times' reading of it. Mr. Gladstone may, on the contrary, rest as sured that once the Times has received the amount of the boon beyond the chance of recal, it will take an early opportunity of turning round, and ; for the purpose of making a parade of pretended inde pendence, assail the right hon. gentleman and his colleagues in the Cabinet, with unwonted fuly. The moment the Budget has either been carried or rejected, the Times will regard the compact as at an end. It will consider that it has given all the consideration-which it engaged to give for the abo lition of the stamp on supplements, and that it is again free to return to its old habit of assailing all and everybody. Mr. Gladstone has made a bad bargain for his colleagues, should they remain in office after the Budget has• been disposed of. The Times will have no mercy on them after the terms of the compact have been fulfilled. The very fact of Mr. Gladstone having had re course to this discreditable expedient to purchase the support of the Times, implied a consciousness that his Budget was not such as would command the approval of the country. Had the right hon. gentleman felt satisfied in his own mind of the in trinsic merits of his measure, he would have had confidence in its adoption by the house. In that case it would not have been necessary to give a re taining fee to the Times, or to any other journal. The hostility of the Thun.derer to a good measure never yet has prevailed, and never will. The honest part of the press would have given its prompt and cordial support to an unexceptionable Budget. And there would have been so strong an expression of public feeling in its favour as would have carried it triumphantly through the house. But Mr. Gladstone evidently had no faith from the first in his own financial scheme. He manifestly anticipated an unwelcome reception to it by the public, and has sought to neutralise that hostility by a dishonourable bargain with the Times. Mr. Gladstone never committed a greater error since his first appearance on the stage of public life, and before many months have passed away—very pro bably before many weeks have elapsed—the right hon. gentleman will be convinced of the gigantic mistake he has made. By putting the Times in a position to acquire greater power and influence in the country, he will find that he has only put into the hands of our contemporary a lash wherewith to scourge his own back. And most certainly there will be a poetic justice which all must ad mire, should the right honourable gentleman be the first to receive a practical proof of the in creased power for castigating those who have in incurred its displeasure, which, by this act of gross and glaring favouritism, he has conferred on our contemporary. THE INCOME TAX. (From the Morning Advertiser.) When Lord John Russell made his unlucky mo tion on the income tax, he confessed its injustice, declared that the ministers were incapable of reme dying it, and ended by proposing to add 2 per cent. to the rate. The house barely tolerated his speech and unanimously scouted the motion. Outside it was said with much truth, that he had accused the ministry, of which he formed a part, of ina bility and knavery in the same breath, and had requested the house to allow them to enlarge the injustice, and make it more conspicuous. No one seemed to put the common sense question, why do we pay men so many thousands a year who prefer to do wrong, and are unable to do right ; and why trust such people with any public business at all ? The affairs of a nation are larger, but they are not more difficult, than those of an attorney's office, or a merchant's counting-house, where people who are otherewise unfit for the place are discharged on the spot, or choosing the unjust, are handed to the policeman. Mr. Gladstone has given us the second edition of Lord, John Russell. The statesman who declared that little wisdom was required to govern the world, formed his opinion from past and per sonal experience. The insuperable difficulty of distinguishing between the precarious incomes of professional and commercial men, and the rents of land and houses, do not exist in the thing, but in the men who prepare budgets. They belong to the classes who are always favoured at the expense of the industrious, skilful, and enterprising, among whom no miraculous number of them have ever been found. They stave off as long as they can, what must inevitably come at last, that the land of the country must, after its holiday of two centuries return to its natural destination, and sustain, if not as originally it did, the whole, but the chief bur den of supporting that Government by which its holders are pretected and kept in possession. We must now all bear equitable shares in taxation, and whenever that principle •is admitted, funded and real property of every description will be rated in its just proportion. The pretended difficulty has been solved a hun dred times in this and other journals, and in pam phlets, which cannot be enumerated. There is not a knotty point in it. A river flows through our neighbour's ground, and supplies him daily with fish : our little garden cannot be watered unless it rain. Is there no difference, and if there be, who is so ignorant or stupid that he cannot estimate the respective values of the two properties ? Why, what Lord John Russell and Mr. Gladstone say they cannot do, would be accomplished in half an hour by an actuary's pupil of a year's standing. Suppose, for the sake of familiar example, two men of the age of 44 years, of whom one enjoys 50,0001. a year in the rent of real property, or his' hold on the funded taxes, and the other, by dint of study or labour, acquires a variable income, which never exceeds the five hundredth part of that sum. What is more easy to comprehend, than the difference which this every day reality presents? The value or expectation of life at all ages has been accurately calculated for two centuries in every country of Europe, and is daily and hourly acted upon by insurance offices. Now freehold estates often sell for 30 years' purchase ; but any other term will serve for illustration. Apply this prin ciple to 2001. a year in certain and unchanging rents, and let the chargeable income of a trade or profession be estimated at the same amount. We shall now have one invariable rate of taxation, and thus one difficulty is gone, but the changeable and the unchangeable income cannot be both valued at thirty years' purchase. In nine cases out of ten the latter is not worth three years'. We question much whether it would ever be saleable, while for the other the desire is universal. The yearly worth of the land is 5 per cent., and more. At 44 years the most general computation of the expectation of life is 21 years. At 30 years' purchase the owner of 2001. a year in rent would receive 3,074/. ; but let the annuity of 2001. be sold at 21 years' pur chase, and he will get only 2,5641. Here we have a real difference, and a mode of dealing with it which has been in use among men of business and the world time out of mind. The former should not be taxed at less than 5 per cent., simply because that it is true and market value. If the latter be taxed at 2i per cent. it will be taxed one-fourth more than it ought to be, for it would find no mar ket. The main question of this night's debate is, how ever, of wide enough bearing to enlist all our readers in the class of those personally concerned in the issue, so as to deserve at present our exdu sife notice. Mr. Gladstone has told the house that he looks upon it to be impossible to assess this income tax fairly upon the different classes at present subjected to its influence. He lias given reasons irrefragable for not adopting any of the schemes for this pur pose that have been put forth by actuaries and em pirics, and the conclusion he comes to is, that be cause it cannot be justly apportioned, it never ought to be made a permanent item of the nation's Budget. He asks Parliament, therefore, to con tinue the tax with a sliding-scale of decrement for seven years, that is to 1660, when the Long An nuities will fall in, and leave available, as a sub stitute, some two or tbrw., million of aimual revenue now applied to their payment, thus holding out the prospect of the tax being then entirely dis pensed with. Now,this would be very well if the public could be brought to give implicit credit to a Chancellor of Exchequer's promise of the prospec tive abandonment of any tax . ; but, unfortunately, in respect especially to this income tax, we have had the experience of no less than four renewals, notwithstanding that the tax was originally asked by Sir Robert Peel as a temporary expedient for three years. This prospect of getting rid of the' tax in 1860 is something like what they call in the East " a bill upon Paradise." It is a cheque upon futurity which may or may not be hon oured when the time comes, according to the circumstances or disposition of the bank to which it may then be presented. This prospective, be nefit, however, is all that is held out to the public as the inducement to submit, for seven more years, to what is admitted to be an iniquitous tax, and to bear, without murmur, further burthensome imposts besides. The Chancellor of the Exchequer makes much of the relief granted to various classes by several of his changes in the customs, excise, and assessed taxes ; and some of these, doubtless, are just, and wise, and beneficial. They must, however, and in the committee they no doubt will, be examined i n detail. Let us confine ourselves first to 'his new burthens. He subjects incomes from 100/. to 1501. per annum to his income tax, from which they have hitherto been unwisely exempted, and he tells the clerks and small annuitants, who have to submit to this mulct, that they can now better than ever bear the impost, since they will get their tea and soap cheaper, and may so make up for what they will have to pay in hard cash out of their income. Again, the Chancellor of the Exchequer subjects Ireland to this tax, and very justly so. But the unjustifiable part of the proposed method of dealing with the income tax is the admitted bear ing of the measure upon the landed interest, and on all who derive their income from land. The tax being levied on the gross rent, and not self-assessed as upon other incomes, is de'clared by Mr. Gladstone to be equivalent to 9d. in the pound on those who derive theirineomes from land, whereas other classes pay only 6d. But the landed gentryare to have their equivalent in a reduction of the assessed taxes on horses and dogs. This is trifling with them, for these taxes are but a small item, and will have been com pounded for in all cases where the rate would have been onerous. The Chancellor of the Exchequer, however, leaving this class subject to their tax, which he rates at ninepence in the pound, has 'selected them especially for a new and 'very grievous impost in the shape of legacy and probate duty. This, be it observed, is a tax payable on successions that will impose the necessity of a forced sale or mort gage of part of every estate at each succession, with all the costs and law charges of transfer. There is no doubt that good arguments 'exist for subjecting real property to the same taxation upon death successions as personal property invested in the Three per Cents. or other stocks. The only rea son that we ever heard alleged for the distinction is, that a heavy tax like ten per cent. on the gross value, which is the legacy duty paid by a stranger or distant relation, must necessarily involve a forced sale of part of the property, which, in the case of land, cannot be effected with the same facility as the sale of stocks, so that, if enforced, the tax would in course of time break up every estate in the country. On this account the taxa tion of land, instead of being levied upon these successions, has been raised in the shape of a heavy stamp upon every mortgage, or sale, or lease, while the transfer of personality is free of duty, and entails no law expenses. Thus, both descriptions of property have been considered to be placed nearly on a par. Now, the Chancellor of the - Exchequer proposes to lay the legacy and probate duty upon landed property, without relieving it of one iota of the taxation or law charges to which it is subject, in the shape of stamps and deeds upon every sale, mortgage, lease, arc. ; and :this at the very time that he de clares the conviction that landholders are paying ninepence in the pound ?compulsory income tax, while other classes pay only sixpence. This speci men of Exchequers justice will, we doubt not, be prominently put forward in the debate of this evening. It requires only to be stated in order`to make its impression, and, unless the Chancellor of the Exchequer makes some modification of his Budget to remove this palpable feature of injustice, we think it very likely that the entire Budget will be wrecked on this ground. A Peelite and a Free trader should have been particularly cautious not to give to his first Budget the appearance of un merited harshness and ill-treatment of the class which has looked upon free trade as the source of its injuries and declared ruin. Thus this mighty difficulty is dispelled with the breath of a little common sense. The next of these marvellously invented difficulties concerns ascer taining the age of the tradesman, lawyer, parson, and author, four classes of infinitely more import ance and value to the world at large than the land grubber. How is this to be done By precisely the same means that have hitherto been taken to ascertain the amount of income which is liable to pay the income tax. It must be had from the very same return to the tax gatherer, which has hereto fore only stated the income. , By this means, a tax of 5 per cent. upon all in come from lands, houses, funds, and other fixed property, and 2 per cent. or less upon precarious profits from personal exertion, would place a larger sum at the disposal of Government than it has hitherto raised in the shape of an income tax. It will have the rare character of being v voucher for the honesty of its imposers, but that may not be deemed a recommendation. It may be objected that false returns will be given of the age. No doubt cases of that kind will occur. The fault is inseperable from every plan which makes the payer of a tax his own chooser, to a certain extent, of what he will pay. The Government is already, and must ever be, at the discretion and honour of the contributors of taxes of this nature. Two re turns of the income tax and the number of persons paying for different incomes, from 1501. to 50,0001. a year, and upwards, are before us. They are the years 1846 and 1847, and the gross amount is nearly the same, or 51 millions, but there is a difference in the classes and number of persons for which births and immigrations will not account. In 1846, there were 111,599 payers, and in 1847 they had increased to 147,664, exceeding the former by 36,065. Allowing for neglect, mistakes, and oversight, the Government must have been de frauded by not less than 33 or 34,000 false re turns. Now, the value of the property rated to the income tax is stated thus, and the sums it should yield at 3i per cent. are annexed:— £ Interest on Tax. Ownership 94,810,599 Occupation 43,145,786 Profits or Gain 64,344,835 WHOLESALE POISONING 1N " CONSECRATED GROUND." " Thou shalt do no murder," says the clergyman every Sunday, repeating the commandment. All under the church in which he speaks are vaults crammed to the ceiling with putrefying corpses : another is, perhaps, at that moment waiting to take its place among the dead and deadly inhabitants of mother church's great store house of disease. " The prayers of this congregation are desired for two persons dangerously ill," says the clergyman. One is a man in the last stage of typhus fever. He lives in a house abutting on the "Church's Holy Ground." This "holy ground ' is made up of the most tremen dious ingredients. That old garden of Attains, which grew nothing but poisons, was an Eden of innocence when compared to it. This garden that the church cultivates, has for its soil mouldering coffins and putrefying flesh ; its flowers are pestilence—the sexton tends them by carefully digging and stirring up the filthy ground. He had been shovelling about the dead with unusual energy, and the man now dying of fever breathed the polluted air than which arsenic could not be more fatal. The other sick person, about to leave this world, has lately been a mother ; she had been to be churched, and in her delicate state the fumes of the charnel-house below, reeking through the cracks in the church floor, had blown upon her as with the breath of an evil spirit, kindling up a disease no medicine can cure. The clergyman ascends the pulpit, talks of the uncertainty of life, the mysteri ous ways of Providence in shortening its duration ; but he does not say a word about the duty of obeying God's physical laws or the sin of neglecting them ; it never strikes him that every one of his order who does not strenuously protest against poisoning the living with his "holy ground" is an accessary to murder, and will 'be held guilty of no small share of the deaths that spring from it. His service over, he visits the parents o f a s i c k, puny child—here again he has nothing to talk about but the mystery of baptismal regeneration and supervenient grace. He counsels the mother to bow meekly to thechas tening rod, and ascribes to Providence the sickness of her child. He does not care about " carnal learning," or the parish doctor could tell him that it is by a mur derous violation of the laws of Providence in keeping up the abomination of his " holy ground" that this poor child is afflicted, and that thousands are growing up consumptive and scrofulous, a burden to themselves, a grief to their friends, and an expense to the public, be cause his order has not done their duty and made the metropolis ring with the duty of obedience to divine physical law, wilfully to continue sinning against which is a most serious breach of divine moral law. In fact, with few exceptions—and all honour to them—the clergy, with the bishops at their head, have been ever the great stumbling blocks to this branch of sanitary re form. The people sicken and die—what matter ?—the fees come in ! " Thy money perish with thee," would have been the rebuke of a Christian apostle. Our Church is very apostolic, but such rebukes are not given. The Surveyor of the Commissioner of City Sewers tells the corporation that within the city the over crowded burial-grounds are made still more pestilential by about 1,810 burials a-year. The Board of Health published a cholera map of the metropolis ; the south side of the river is ominously distinguished by an im mense smudge of blue, deepening in tint in proportion to the mortality of the district. In the darkest spots the Church's " holy ground " is still at full work cultivating typhus fever with diabolical industry. We have had months of rain saturating these " con secrated" spots with moisture, and soon may come weeks of intense heat. Here will he a time for the Church's horticulture ! The best medical authorities tell us that if heat should come on, and we continue digging and stirring up our graveyards for fresh inter ments, that we must have a season of fearful pes tilence—it may be cholera—it may be typhus—but death will be busy reaping the Church's crop. Under these circumstances, Mr. G. A. Walker is again pa triotically circulating notes of warning, and here and there a solitary graveyard yields to his attacks but at the slow rate we are progressing, another teeming har vest of plague and pestilence will be gathered in before the trade of cultivating disease is stopp ed b y our Legis lature. Thousands of lives and hundreds of thousands of pounds might be saved by timely action. Upol who can stir in this movement , a nd who do not st n air, al heavy load of blame shall rest, and chiefly upon that part of the clergy who remain dumb dogs and will not bark to secure the safety of their flocks. Let them reflect upon these things the next time they utter the words "Thou shalt do no murder."—From , tire Atlas of Saturday. THE TIMES' BRIBE-NEWSPAPER SUPPLE- £202,301,210 £7,080,540 MENTS. The tax in 1846 produced, instead of seven mil lions, no more than 5,603,4481., besides engender ing feelings of intense hostility in occupants and other unfairly-taxed payers against the favoured classes. That feeling ought always to be discou raged by a prudent Government, which certainly ought to be wiser than those classes. It proves to us that many false returns were made, and that consequently the present is an immoral system in promoting fraud. There can be but little deception, and that not of much consequence, in obliging people to return their age. If the owners are taxed 5 per cent., which is the market rate of the value of their property when sold, the Government would have 4,740,530/. ; and if the two others were taxed 2 per cent., which is more than they are worth, the whole produce would be 6,890,3421., or 7,035,2471. at 3 per cent., which would be as unfair as the pro posal to continue to excuse a few wealthy families from paying their just proportion at the expense of all the more useful members of the community, of those, too, without whom there would be no Eng lish nation. (From the Morning Advertiser.) Mr. Milner Gibson, in his very able and lumi nous speech, when introducing his motion last year in favour of the abolition of taxes on knowledge, repeatedly declared, in the hearing of a full house, that in the course of a few years, should matters continue as they were, there would be no morning papers except the Morning Advertiser and the Times. We refer to the words of the right hon. gentleman—words from which no member of the Legislature expressed dissent—for the purpose of showing, were that necessary, that in holding up to condemnation the conduct of Mr. Gladstone, in conferring a marked favour on the Times, we are not speaking from any considerations which imme diately affect this journal. We speak on behalf of, our struggling contemporaries, not our own. If any favour were to be shown at all by the Govern ment to the daily press, it ought to have been to those journals which are the weakest, and, conse quently, needed it the on invests him, is most . M r . Gl a d s t one thinks, or at least acts, differently. H e i s f or crushing those papers which are struggling, and for giving greater strength to a journal which is much too powerful alrea d y . A Minister of the Crown who can make so objectionable a use of th e influence with which his position wholly unworthy of thatppsition . A Minister has no right to evince favouritism with regard to public journals. Or, if he will have his favourite paper, and his peculiar friendship for its proprietors, he has, at least, no right to shower the patronage of Government on that journal , to the serio u s i n ju r y of all other papers. Mini• sters ought, on the con trary, as Ministers, to encourage, by all th e mean s in their power, every legi▪ timate commercial enter prise. But if the Chancellor of the Exchequer be inac cessible to considerations of this nature, there are o ther considerations which ought to satisfy him of the inexpediency of the notorious favouritism which he is showing to the Times. By abolishing the duty on newspaper supplements, the right hon. gentleman gives up about 50,0001. of revenue per an num. For the sa ke of conferring a favour on the plain language, putting 20, 0001 . or intor in its pocket every . year, our present chan oT. o of the Exchequer will also dep rive ser vantscellor of the means of getting situations through advertisements in the public journals. He . 'will also deprive trade of all the benefit which a liberal amount of advertising never fails to produce to it. And yet, though Mr. Gladstone can, in the plem- We have only attempted to indicate the easy mode of dealing with factitious difficulties when placed in the hands of competent persons. The rates are debateable subjects, but the amounts under a just Government would be about what we have indicated. A minister and a general who talk of difficulties are not fit for their offices. ( From the Morning Post. ) To-night the House will sit to pass judgment and sentence on Mr. Gladstone's Budget. There . are sceovnesridaleip.aotiinonts of ff theit which andse serious o uv we notice them because there are important princi▪ ples House well of Commons, involved which we should be sorry to see adopted without full 2-gument and consideration. The Chancellor of Vie Exchequer, in the resolutions which h e h as p l ace d on t h e not i ce paper, has gi▪ ven precedenc e t o th e c h anges h e! proposes i n the tariff of Custom duties, but he has told the House that he shall take the first vote upon the Property and Incom e Tax. It is well that lie has made this ar rangement, f or there are so many questions involved in his proposed revi s i on o f t h e C ustoms t ar iff , th a t we doubt if the House could come properly to a vote upon that part of the scheme without consir dering . . separat . ely, at least, each class of articles ; but if it did . its duty, it would decide upon every individual item of proposed new duty, which would occupy at least a week in settling this one head of the Budget. We dare say that many hon. mom" In a case submitted on Friday to the Tribunal of Commerce, it was again decided that a Frenchman can not proceed against an Englishman, resident in France, on bills of exchange given by him to another Englishman in England, when such bills have not, before coming due, been passed to the Frenchman in the regular course of business.—Galignani. -c--- o' f/ i [PRICE SD. LETTER , THE CHANCELLOR OF THE EXCHEQUER ON THE BUDGET. The following important correspondence has been placed in our handi for publication, and we give it with out a word of comment, as the plain and feasible argu ments of the. Chancellor, and the spirit of considerate kindness which dictated his reply to the remonstrance of the clerk, need no exposition and no eulogy : Birmingham, April 20, 1853. SIR,—I am a clerk whose salary is just above 100/. a year, and will therefore come under the operation of your measure of the income tax. Now your proposition will come to this. I shall have to pay 2/. Is. Bd. hard cash to the tax-gatherer ; and I shall be glad if you will point out where I shall be re lieved—on house rent ?on clothes ?on meat ?on flour ? on coals, which last during the past six months increased 75 per cent. ? on education of children ? on medical at tendance ? on borough or parochial rates ? Mark, sir, these items, after all, are the great items in house keeping. It has been said that our class will be more relieved than others by the remission on 238 articles. But these, if I rightly understand, will be only as a drop in the bucket. The repeal of the corn laws was a bond fide re lief, for which all are most thankful. I hope, sir, you will therefore pause before committing so great an injus tice.—l remain, your most obedient servant, 'Toms LLOYD PHELPS. • Downing-street, April 21, 1853. Sir,—The reasonable tone in which you write to com plain of the proposal to extend a modified rate of income tax from incomes of 1501. downwards to those of 100/., leads me, though my time is very much occupied, to address you an the subject. You observe that you will have to pay 21. la. Bd. to the tax collector, but will have nothing in return on the most important items of expenditure. Let us look into this matter more particularly. ' The tax collector, should Parliament adopt the propo sition of the Government, will about the month of January next call upon you for the half-yearly payment of 11. Os. 10d., which will be repeated in July, and this for seven years ; when, unless Parliament, in considera tion of other public benefits or necessities not yet fore seen, should prolong the tax, it will drop altogether. Is this a hardship ? If you and your family do not form a strange excep tion to the general rule, you have since 1842 been de riving great additional command over articles of use and subs'stence from the changes that have been brought about in our fiscal system. I think I do not overstate the actual savings upon incomes of 100/. per annum, which have directly flowed from legislation since 1842, if I put them at 51. per annum. In what manner has Parliament been enabled to give you the benefit of these savings ? By the imposition of an income tax at sevenpence in the pound upon all incomes of 1501. and upwards. Have the owners of these incomes who have borne the exclusive burden derived from the accompanying changes in legislation a greater proportional benefit than those who own incomes of 100/. ? On the contrary, it may be easily inferred from general considerations, and it is most plain to me from carefully collected facts, that the benefits of the income tax have amounted to a much larger percentage on incomes below 1501. than on incomes above that sum. Ido not antici pate that you will doubt this. The question then arises, if the income tax is again to be imposed for a term of seven years on those who have heretofore paid it, with a view to another great scheme of remissions of indirect taxation for the benefit of the entire community, but especially of the incomes below 1501., is it fair to those having 1501. and upwards, after the class next beneath them in wealth have come into actual possession of a great pecuniary advantage, free of any cost whatever to themselves, that the higher in comes should again be required to bear not only the main but the exclusive burden, in order again to confer the main benefit on the lower? Put yourself in my position. Suppose the Govern ment had not asked Parliament to go down, at fivepence, to incomes of 1001. ; suppose I had now been replying to some person with 1501., per annum who had been complaining to me that I called upon him to pay a tax in which you did not share, in order to bring about benefits in which you were to have a greater share than he—do you think I should have as good an answer to make , to him as I can now make to you ? But let us look more closely at your case. I observe, first, that you are in enjoyment of certain money advan tages, which have been obtained for you at the cost of others. But is not on that account that I would call upon you to pay. Ido not scruple to say, that if you have a family—and if you have not, your case must be regarded as an exception to the common state of men in society—you will realise savings from the changes we have proposed to Parliament greater than the cost at which we invite you to buy them. You are asked to pay 21. ls. Bd. per annum for seven years from Jan. next. You will thus pay within about eight years from this time the sum of 141. lls. Bd. in all. The present value •f this payment, distributed as above, may be from 11/. to 121. What is it proposed you should gain on articles of common consumption in return for this 11/. to 121. 1 I have before me the household expenditure of a clerk in a country town with a wife and five children, and with an income of 1001. per annum. I find that in 1852 his tea cost him 31. 18s. But the changes proposed to take effect within the next three years will reduce the price of tea by 30 per cent. Thus then he will gain three-tenths of 785., or 11. 3s. 6d. per annum on his tea. I find that his soap cost him in the same year 265. From the sth of next July, if the changes proposed by the Government are adopted, the duty of lid. per lb. on soap will be repealed. I may take this duty at 40 per cent, on the price. But the repeal of the duty will lead to such improvements in the trade that I un derstand there will be a fui Lher saving on the short price of 30 per cent. I will, however, take the whole reduction of price no higher than 50 per cent., and this perhaps not until after a couple of years, when the trade shall have had time to expand in its state of freedom. The clerk, whose income is before me, will for the same quantity of soap then pay 13s. only instead of 265. He will have saved U. 3s. 6d. on his tea, and 13s. on his soap, together 11. 16s. 6d. This annuity is perpetual ; it is for himself, and for his chil dren after him ; he will have bought it for a sum equal to between 11/. and 121. Do you think lie could buy a perpetual annuity—and I call it so, because it is strictly true that money saved is money gained— of 11. 16s. 6d. for 11/. or 121. down ? No, nor for double nor treble that money. _ _ _ I have certainly here the case of a man with a family larger than the average. But pray observe also that he is, therefore, poorer than the average of those who have 1001. per annum, and thus his ease shows how our pro posals will operate on the most needy among those whom they affect. I have, however, another case before me, of a country tradesman with 1201. per annum, having a wife, but no children ; and in this instance the figures would not be very materially different. I might, however, have pushed my case much further. I might have taken credit for savings that a large por tion of the population will realise from the reductions of duty on butter, cheese, and a multitude of other commo dities, as also from reductions on stamps and other arti cles. But I will not enter into them. I wish, however, to point out that these reductions operate in many ways not at first sight perceptible. A printed calico which cost 225. 6d. in 1330, including a duty of ss. Bid., may now, when the duty is off, be had for less than 11s. Again, I think you are mistaken in sup posing that the tax on soap does not enter into the cost of clothing. It is an important ingredient in the manufac ture of printed calicoes, woollens, and worsteds. In some of these cases only half drawback is allowed ; in all of them a worse and dearer article is used than would be employed if soap were free, and the cost of the cloth ing on our backs is enhanced in proportion. Again, you say education is not cheapened. I beg your pardon. We shall propose this year an addition to the vote of 100,0001. Every farthing of that money will go to cheapen and to improve the education of the chil dren of persons with incomes less than 1501. per annum. You say medical attendance is not cheapened. Surely, medical attendance has, since 1842, been virtually and really cheapened to you, if medical men (as has been the case) have been called upon, without any increase of their fees, to pay income tax, in order to reduce the price of articles of which persons of 1001. a year are, relatively to income, larger consumers than they them selves are who have paid the tax. You may, perhaps, say all this tells in favour of carry ing the tax below 100/. I need not now enter upon that question ; the labouring class, properly so ca h li . ed, presents a case to be considered apart ; but I t ink there is no essential distinction, speaking g enerally, be tween incomes of 1501. and incomes of 1001., which should exclude the latter from a moderate share of this tax ; and I further think I have shown that the strictest considerations of justice not only warrant, but even may seem to require, the proposal which the Govern ment has made. At any rate, lam certain of this, that had you been my constituent, and had a dissolution of Parliament been impending, I never should have pre sented myself to you with greater confidence, to render an account of my trust, and to ask for its renewal, than on the day after I had stated to Parliament the pro posals which her Majesty's advisers have laid before it. I remain, sir, your ob e di en t servant, M o r u . J. are Lloydat liberty W. E. GL ADSTONE. You make any u se o f t hi s letter you b Phelps, to may think fit ; although the figures I have used in it may have been somewhat roughly stated.—Birmingham Journal. THE PITMEN AND THE WAGES QUESTION.—The miners of the North Eastern district of Northumber land met at Horton, near Blyth, on Saturday, to con sider the necessity of asking for an advance of wages, and to adopt certain resolutions to secure a better pro tection of their health and lives. Resolutions were adopted, and no doubt in the present brisk state of the coal trade any reasonable demands made by the men will be acceeded to. rf ~r~i NAVAL INTELLIGENCE. Sir James Graham, First Lord of the Admiralty, held a levee at Whitehall on Saturday, which was attended by the following officers : Captains.—Andrew Snape Hamond (1846), George Kny vett Wilson (1848), Jeffery 'Wheelock Noble (1846), and P. Onslow, R.M.* CommanderS7-LW. G. N. King (1834), C. J. F. Newton (1838), Lewis Maitland (1841), George Stewart Reynolds (1841), John Steane (1841), Edmund Peel (1841), George Snell (1843), R. Moorman (1845), and James A. Paynter (1846). Lieutenants.—J o h n Edward Lane (1811), Martin Ben nett (1815), William Mansell (1821), Robert A. Newman (1827), John 0. Bathurst (1838), H. Temple (1845), Geo. E. K. Gore (1843), William H. Payne (1845), John F. C. Mackenzie (1846), and Edward F. Dent (1846). Paymaster.—James Ozzard (1813). PORTSMOUTH, APRIL 24. Her Majesty's ship Hastings, Captain F. W. Austin, arrived at Spithead this morning from the East Indies, and saluted the flag of the'Commander-in-Chief at this port. The Hastings has brought no news, having made an unusually long passage from the Cap e , w hi c h pl ace she left on the 6th of February, St. Helena on the 21st of February, and Ascension on the 28th of that month, since which time she has touched nowhere. The Victory flag-ship yesterday received 100 newly raised men from the Excellent, for training. A Norwegian man-of-war steamer anchored at Spit head last evening, and saluted the garrison and flag-ship. The American packet-ship Devonshire brought up off the Nab at 8 o'clock this morning, 16 days from New York, landed passengers, and proceeded to London. The ship's carpenter fell off the yard overboard and was drowned last night off the Isle of Wight. The Plumper screw sloop is under repair, and will come out of dock on the 28th, and be placed in the steam basin to be fitted for service. Wind S.W., blowing hard, with heavy showers of rain. PLYMOUTH, APRIL 23. Her Majesty's screw steam-frigate Amphion, 34, Cap tain Charles G. E. Patey, arrived this morning from Sheerness. The London, 90, Captain Charles Eden, arrived on Thtirsday from Portsmouth, and, having saluted the Port - Admiral, anchored in the Sound. On Friday she sailed for a. cruise in the Channel. One report returns her to Portsmouth, another states that she will proceed to join the fleet under Rear-Admiral Dundas in the Mediterranean. The steam transport Rhadamanthus, Master-Com mander John Belam, sailed yesterday afternoon for the eastward. The officers and crew of the surveying vessel Scorpion, 6, Lieutenant-Commander Grant, were paid off in the pay-office in the dockyard on Thursday. The brig Wizard, 6, Lieutenant-Commander Bacon, was placed in dock on Thursday, and, having been ex amined and repaired, was towed on Friday by the Con fiance steamer into the Sound. She sailed to-day for Queenstown. The steam-ship Cyclops sailed to-day for Deptford, having in tow the store-ship Melampus, which will bring to this port the remainder of the enginework for the St. Jean d'Acre. ........... _ __...... The St. Jean d'Acre has received her boilers and will be placed in dock on Monday to be coppered. SUNDAY. The African steam-ship Company's mail packet Hope arrived yesterday from the Thames, and is appointed to sail this afternoon with mails for Madiera, Teneriffe, and the west coast of Africa. WOOLWICH, APRIL 23 The Phoenix screw steam-sloop, Commander Edward A. Inglefield, has been taken into the basin for the con venience of completing her coaling. Several of the workmen in the factory have been employed over hours during the week in forging a new hammered iron shaft for the Sidon steam-frigate. The shaft will be 11 feet long, by 21/ inches diameter, and weigh about five tons. It will be completed by the hammerers on Tuesday next, and be turned and finished so as to be ready to send round to Portsmouth on Saturday. The Sinbad lighter has been taken into the basin to receive on board the screw, cast and finished at the factory here, for the Agamemnon, 91, screw steamship, at Portsmouth, and the Sinbad will take it round to that port. The screw, when finished, w ill b e 18 f ee t i n diameter, by 3 feet in depth. IMPORTANT ALTERATION IN THE TOBA CCO DUTIES. THREATENED EXTINCTION OF THE SCOTCH AND IRISH MANUFACTURE. Among what will be considered the minor alterations proposed by Mr. Gladstone on the Customs'-duties, is one which, if the state of our information on the point is not imperfect, will inflict a great injustice and a still greater injury on the tobacco dealers er manufacturers, especially of Scotland—a class whom, as collectors of nearly five millions of annual revenue, should obviously be cautiously dealt with by financiers. The question raised by the new Tariff can be stated in very few words. The present duties on Tobacco are 38. per lb. on "unmanufactured," and 9s. per lb. on "manu factured," with 5 per cent. added—say, respectively, 3s. 2d. and 9s. 6d. Mr. Gladstone proposes to make the duties 3s. 6d. and 9s. ; but it is not in this, but infan alteration of the classification of the two kinds, manu factured and unmanufactared, that the grievance or danger lies. At present, the " unmanufactured," pay ing 3s. duty, is interpreted literally, and includes only the leaf ; while the " manufactured " includes all kinds wholly or in part made up—negrohead, twist, Cavendish, shag, and cigars. Mr. Gladstone proposes to transfer to the class " unmanufactured," the three articles designated Cavendish, negrohead, and twist, i.e., to allow these articles to be imported at 3s. 6d. instead of 9s. 2d. of duty. Such a change would of course make a mighty differ ence to the home manufacturers, who buy the leaf under the 3s. 2d. duty, and then manufacture it into the shapes which, when imported, bear a duty three times higher. The conclusion must not be jumped to that the differ ence between the duty on foreign and on home Caven dish, negrohead, and twist, is a protection, and that Mr. Gladstone's proposal is simply an operation in free trade. Ouishoma mauufacturers seem to us to have at least two sound objections to the change. The chief of these is, that they are laid under severe and costly re strictions from which the foreign manufacturer is exempt. For instance, they are compelled under vexatious regu lations and ruinous penalties to manufacture with "pure water," while the foreign manufacturer uses saccharine matter in various forms and degrees, which not only greatly augments the weight of the article as sold to the consumer, but gives to it that very flavour which the smokers desiderate and are willing to pay extra for. The foreigner thus enjoys, but for the differential duty, a great advantage over the home manufacturer ; and even as things stand, the supply of all outgoing ships, a very important branch of the trade, is made up of foreign manufactured tobacco, solely owing to the disadvantages under which the home manufacturer is placed by the burdensome regulations to which his process is subjected. If the duties are nominally equalised on the three articles named, without the conditions of manufacture being also equalised— i. c. being both left unrestrained—the foreign manfacturer will supply the whole consumers as he at present supplies all those (viz., out-going vessels) from whom the 9s. duty is not exigible. Now, the justice of the case seems to require one of two courses. Either set free the process of manufacture, or at the same time maintain a differential duty equiva lent to the cost of those restrictions on the home manu facturer from which the foreign manufacturer is free. If the home-manufacturers are not prepared to adopt the former of these alternatives, they have no case ; if the Chancellor of the Exchequer will not accede either to one or the other, he is doing injustice. The other ground of complaint seemingly possessed by the manufacturers is secondary but not unimportant. Besides the three kinds of manufactured tobacco just dealt with, there is a fourth, called " shag," which for no ascertainable reason, is, unlike its fellows, to be i al lowed to remain under the 9s. import duty. Now, tso happens that the English manufacturers produce almost exclusively shag, while the Scotch and Irish manufao prhe d tu u r c e t ns ion en o i f pl t o h y e t o h t e h m er s e t l h v r e e s e al k m i n o d s s t ex s cl o usively in that, bes t id h es e t in h jti e u r s es c e e em as s a b n e o tw th e e e r n as th b e et h w o e m en e t a h n e d m t an he uf f a o ct rei u g r3 n rs m o a f k t e h r e , three kingdoms. This should give an extra stimulus to the Scotch and Irish members in seeking redress. The Irish members have well-known and greatly dreaded powers of troubling ; and the Scotch ones can present themselves with the persuasive claim that they are not in the hab . i t of joining together to ask or do anything whatever. w nr hi D ch n3 w Tß a E s SS. relieving d' esta blished in 1806 for the ofpurposecelebrated at the l L n London T h S e nacnl n Ef y Y er o s r ar F y ß f l e E s N ti D va S l o o F f on foreigners in this country, was • Tavern on F th O is ßE s l o G c N ie E ty lts guests, of whom Saturday. The E arl o f Carlisle occupied the h P e o w chairman,s, and a inlarpgreopnonsminbgerthoef chair, and amongst the there were nearly 200 present, were the Chevalier Bunsen, the Hon. J . R. Ingersoll (the American Minister), Colonel briefly adverted to th attackLw toastforeign r e once gentlemen. charity M"Successr. jn thedinnersp Sn Society," e c t ' t ' ained in a recent leading e article of a contemporary journal. He believed that, however much opinions might differ in the abstract as to the propriety of mixing convivialities with charitable objects, the streams of charity, like th e w a t ers of the pool of B e th se d a, required occasional' agitationtodraw forth their latent virtues. After making an eloquent appeal in favour of the recipients of the bounties of the institution, he stated that though it had not been established. 50 years, 50,950 foreigners of different nations had been relieved, and 82 annual pensions at the usual rate, and 95 at a reduced rate, were now paid out of its funds. It might be said that charity began at home, but distress, like kindness, made " the whole world kin." It was true alike at Car thage as at Troy—" Sunt lacrymaa meum et mentem mortalia tangunt, ' and the fact that charity did begin at home supplied the strongest argument in favour of a society like this. In the course of the evening, besides the ordinary toasts, "The Foreign Sovereigns and Governments, and their representati ves p resen t," was given and acknowledged by the Chevalier Bunsen and the Hon. J. R. Ingersoll. A liberal collection was made, including the following subscriptions : her Majesty 1001., Prince Albert 251., the King of Denmark 501., King of Spain 101., the Emperor of Austria 101., King of Belgium 101., Emperor of Russia 301., Earl of Carlisle 101., and Hon. J. R. In gersoll 101. RECTORY OF ST. JAMES'S, PICCADILLY.—The Rev. Thomas James Rowsell, M.A., incumbent of St. Peter's Church, Stepney, has been appointed to the rectory of St. James's, Westminster, rendered vacant by the resig nation of the Rev. Dr. John Jackson, Bishop elect of Lincoln. "Z- Z GI ;old ;old ;old iold !7 4 539