The Sun. — London, England, 1822-08-21 00:00:00

; 47, t * ) - .~ r,- , , N.'. •'. . C) - \ -';' .'_'• „ • 011114, -.. .. . r e = .• 1 I ~.. . - '. lii I , , V , 7. -- --._. _,..,. 1 1.. . lif .• q , - • ' - ; . T 9,07 ..; ''''' -t4V -'.-';',,Z, Aile s sfeP .*C S _ ~„ 4' as, Ihd C 44 tria6 were niw z uarter [lat. of .1"' ( 7 V : '2l - f I Y (11 I 111 111 E ,fe„26 •. ''A!OW f ) K 4~'. ~. re w ere a ,~~~ . N UMBER 9357.] T VI CTUALLING•OFFICE, August 17, 1822. HE COMMISSIONERS f or VICTUAL. 4 , v L ING His MAJESTY'S NAVY, e . d o h ere by g i ve °"", that on Friday nest, the 43c1 Instant, they will be 7 ;" e .9 to receive Tenders in writing (sealed up), and treat for b '' e Hund re d S ac k s of KILN DRIED HOUSEHOLD : 41 0ult , to be s u bje c t t o th e usua l warran t y o f T we l ve " t4 J, to b e d el i vered into His Majesty ' s Victualling Stares at Deptford, one half in a week, and the remaining Q V i n a fortnight from the day of the Contract, the Condi ri°n• Of which may be seen at this Office. Q ,; ( '7",vl+ Tender must specify the Pre i n W or d s a t length, •• delivered before One o'Clock on the day appointed, ~,ic t, ne Perso n who makes the Tender, or some Person on his tf, must attend to answer when called t;)r. M. Ir.dLLER CLIFTO,V. -- - 41' k-C-------E9UCED FARES, TO DOVER, DEAL, RAMS- Fru; GATE MARGATE AND CANTERBURY. - "Ft INSIDE COACHES, AND KEEP GOOD TIME, NTAIN and Co. 14- pt a, CEN'S HE aD MOU INN, SKINN ER-STREET, SNOW HILL, LONDON. PrRE following POST-COACHES, ; &c. set Th e out from the above Inn i C n ,' : Telegraph," DOVER, Deal, Ramsgate, Margate, l:er -erßamsgate,4 rY, Fevershap t , and S an d w i c h, new Post-Co:ch— Of tilYe d Mor ning at a quarter past 7 o'Cl u ck.—l n consequence Pro. Pro. p ~ecided preference given to the above Coat. 1, itrt,T s re determined no expcnce shall be spared to render BRA'rst conveyance on the Kent road. Sitt4.,,,MPTON, Chatham, Rochester, Gravesend ! Stroud, ' ." 44 ')arne and Rainhaw, every Morning at a quarter past r't Reduced'Fares Tr . -I' , e , ',„` Royal Eclipse," . FALMOUTH, Plymouth, Exeter, , 1 , 1 5 4 i- r- h' u celmin, Peorvn, Ashburton, Totness, tVeyoro .p ut , Aer:-"ter, Dartmouth, and Salisbury, every mo i rni d n, r a d t Sj 41 thiough H niton Axminster, Bridport, Ban fo , chba'gcskilbort"dge, Basingstoke , Hartford Bridge, Blackwater, and Wf ri 'll e ," Union,. SOUTHAMPTON, Lymington, Lyndhurst, ha',et; Basingstoke, Hartford Bridge, Black water. a t St;""ct; New Four Inside Coach, every Morning at halipas p ip 'n ; arri es at the Coach and Horses, Southampton, by i . a e l. Ishisvil ft most delightful Conveyance to the Isle of h ou '',"d i ; Jersey Guernsey, St. Maloes, Havre de Grace, Cher • 4 c -- •,, g ;!' B ‘c• ' The Proptietors of the above Coach hope been exp er t a continuance of that support which has ,, hithertLbe _ o 'A t i,., ' e nFed since the commencement of the Union. "—No 11.32t0th other Coaches. Ptrit?".4lland BRISTOL Flying Post Coaches, through Chip- At t .c). Calne, Marlborough, Newbury, an Reading every 13,411'40n at one; arrive at Mr. May s, the GI eyhoundlnn tri sto ' i a nd the London Tavern, Thomas-street, and Swan,. Waj e ' earlY next Morning.—Coaches to Wells, Bridge i.tiv_. :faunton, and Plymouth. of'ct j• ti naPire," a New LIVERPOOL Light C ts oa o c u li t ,.!i a n . l . y y .. I gbt on the Road, carrying Four Inside, s? Dil %y ob ' ; arrive s at Liverpool next afternoon at Five , through t It Lir a, Lathb N thampton Welford, Luttcrwor 11, oleo ury, . or ! kr-4 , v 7,), Atherstone, Litchfield, Stone, Newcastle, Knots „ Slitt, a „ r ,flAgton, and Prescot. v •oa t i, '''''ISBURY, Wellington, and Shiffnal, Light Post , ' „ t erY Afternooth—Guarded. cUr - - ounion,"WEYMOUTH,Dorcliester,Blandford,Salis.• I,4t),,Andover,Overton, Basingstoke, Hartford Bridge, Black- Ittotr,.;:rtd Bagshot, ne , w Post Coach, every Afternoun , , wi . t n h 4 /, " RI" onlY.-1 he Packets from Weymouth to Gue , i i. 411 4 s "seY; Cherbourg, St. Value's, &c. every %Verities ay ti.aturday afternoon at Two o'Cloek. tstr'IItNSTAPLF. and ' Sout hmolton New Light Post Coach,. it'q. Monday, Wednesday, and Friday Mornings at Seven Tile ( k s ' , tr y A: Rockingham" LEEDS light Post Coach, sets nut ales„ Afternoon at Four • and passes through Baldock, Big k..tsttat,,reci' E„aton, Stilton,' Greethani, Grantham, 13awtry, ett Ybr o L m latkham Moor, Newark, Retfold, Doncaster, and 445 ' -4 , e ," to the Golden Lion, Leeds, next Afternoon. 414 0 . u , a 1 g' 4 1 13 ack ges only 2,1 per lb.—Notwithstanding the '4 , 0 7,`, a r l ,.; ) , x ,Pedi a tion of this Coach, it is allowed to by the 4 /. 4 - l a ft. ' a v d - '!e and complete Public Conveyance on the Ai:ARR ° O - t ,' „ceing unequalled hy any other. Aber a.„ - " "ATE and Ripon new Light Post Coach, every h `.4sr,i',,,t Pour, and Eight in the Morning. : r "r111 . ‘ -. 11'.., 47 , Long n Gretna-green ; Annan, -4 (1 ail -f,', l'hO rnhill t , ° Sl ' Auhar-Kiln, Canntoek, Dumfries, Kingswell, , l l ' l Le 4 Parts of Scotland, alight four inside Post Coach daily. fo r t 'er! o , 4o Pr! , s, to YORE, Scarborough, , Whitby, Shields, too Coat,' Newcastle,& Edinburgh, a New light four-inside , i 55 p i ~ with a Guard throughout ; sets out every• Morn fqttrYbr:',dgbt O'Clock by way of Newark, Retford, Doncaster, 14-`4l(rtj',-ge. Tatic aster,Darlingtan,Northallerton, Durham. j at half.'a4 Berwick, and arrives at York the next Morn ,,lll've 1 -,. Past Twelve ' 'Clock. Passengers finding them- Al'l '''''"gued ou the•j ° ourney, may rest what time they 1 11, 41 1 a' A ld ,;!",e() proceed without any additional Fare. , p ep .C gh t ;iirUGl-I and Swindon, new four-inside . Coach , 'l IV rn, Reading, Lambourn, Parton, Ly , dingtoa 44- Mi:i d 'utton Basset, Itaarsbury, Hungerfurd, Newbury 4 tiklbGei,r-)x,l'ead. %, 4 c l, tste„--,-ORTH, Walsal, Shrewsbury, Salop, arid Holy a,,"dOS'piiiK-'8,11! Four Inside Coach, evei y Afternoon. tOlUnt• ' "lorncastle Spalding, Peterborough,. Stilton 1. 16 4, 1, Nii.,''ilti'don Day Coach, to Spilsby, Louth, Grimsby, and , t !'nea mle g, at Six. The only Day Coach to Boston' arid t Al l .t !e o ...; 11, ,LlSLpPress," a New Light Four-inside Post . Coacla to 4,rse s, -, Paulin], and Whitelraven, goes with Four ‘O II rI A . S ,Pd a Guaid all the wav, passes through Brought, (ir'itherii),"eta ' bri dge,Richmorid,Catterick, Boroughbrolge, ' fri 44 1 h ' ' Aberford F hridge Newark, Doncaster, Zit4lA. ' 4l4 ' t. i nfo d: Bawtry, G • ;ham Stilton, and Big 411e. Ne ts 4 out r L le g rtlit eN . ery Morning ' , e a e nd pe ' rfo . i I , as the journey Slt, t 4 si tss hest factlity. Passengers detaimal . on tho Road qbei ii ,. (4. Pleasure, have the peculiar advantage of thuir cic, NbAsetluredsin the next Coach. A ft qty , i';'''', Lancaster, Preston, Kirby-Lansdale, Bolton, • "v 141,kirk, and Garstang Light Post Coaches, every t t the t'cbin,' - s.l‘•,, oaisp a i E „ - ' 4 (l i.Qt1)6,,, )(press," Now Light Four Inside Post , Coach, '',,co leli4L)-''', Warrington, Knutsford, Stone, Station , "51 71 .. 4 `Thr„„," Scilly One Night. on the Road), every After- WA s ',.. tv eet,') . ! . .L . 'lcel; ; arrives at t . he Saracen's Head Inn, tf t , 2 4a4.11,1 iNerpool, next Evening. , Cti t , ev,,', l - 3 Four i • uside Post-Coach, called " the Ex "ici, `ATE } J, olorning and Afternoon. 1 1V N(,,,,1,',. Newport, Whitechurch, 'farporley, Nampt- Stl l ,coti e l', and Nliddlewich Light Post-Coach, every ev t "tl4 . i i. , Tl, ) 11(trr,•,-41\4); Stockton and Yarm Light Post Coach, (~ ae o --- L ) g, to the' G.O ar !"' Sunderland. 1 (I glet -"lid (I ' j. inn' (s p ,oi i,‘ , . Express," to MANCHESTER, th ~e lut) 'ata‘eastle, Waisal and Wolverhamptoionew Four 41k/Or,l.st-C°4el), every Afternoon.—Only One Night on "" PI EL T) itt,q i Mo r ,, iii and Rotherham New Four-inside Post-Coach ~ Il i fi gli i , oi „g; called " The Express," and also " The ‘-:t.4 It o '. , 'lt Four in the Afternoon. N I l; stds out Express," New BIRMINGHAM Light Post koi P4 sces jl, . every Afternoon, cart yiug Four tusk), only ; 1, 4,t, ba,ttit_ ough arwick, Lean i iiugton, Southall). Weedon , 4 , 1 0 a txt ' i t to the Saracen's Head, Bull-street, thrilling tcoirce 't Fx c uting at half-past Seven o'Cloch. , git i' t. nr tt lj ea re v s '' ' ., 4 New Light Post Coach, to HULL, Lin ml'c th i ( : C ,lock, t t ...ril c : s 'den, Ind Doncaster, every .I . l , or!!ingi . t . t , , t ,tlp k. „` P,,,,k ii , le r•-•:: . o . ss Is.eys, Market-place, tat , rir , , .In. very N 'POk b ;Fcani in the Afternoon at Four o C.ock. .441 •ciloNitle.., '''' are, Ho ldesdon, and Cheshunt Coach, 11: . Y Ceo,,llld Travelling by ,‘ -i ' • • " a New light A(11111", 1110•PolteilEsiTni in Champion," only, ' through loi e ° vet s, aeawater a . • ~ In 14 mots 1 t. t or _ > ali s t,.._ ,_ „ asingstoke, Whitchurc 1, , Overt , on, 4 pp,_s of th e :2U, ‘l , mid) eats, and 131alidiurd. I • he I ro- T t cred tor "ore Coach are determined no expeoce shall tlfs, :":•oil-AN, and -, -rs. conveyance on theWesteni Road. kt past 'l',„„ , i i ; ,. , Ed Edmonton Coaches daily, at Eleven, o/„ . " .. igg age a1.. ,',.., a , nd Light. 1 1 . 1. . 4./.,(:?vi• p 47 1, P, aLhage s to Leeds, York, and Doncaster, 1,44._e43 4,TUNTAIN and c p lc : P fx ,," til e p ublic 0. respectfully acquaint their Pounds Val "gsage' L r st , els, pa, that they will not be accountable for "ci t '144 p• ,enger's L Ili "terea "e Writings, Plate, &c. of Lt N Ett.4, ,,. 41 such, an , d tiiiiie„,infaluost, stolen, or damaged, un ei • 1 , H' Lille I_, S ki ranee paid accordingly, at '.ll, Skinner street, Sntaw-hill, London. irter low Pease, 55d oag °l4 ur bj to be trn at D e gti Foreto' - ....., S 6°° per O ft SgS 'Os er ^l‘: b`+~k er 4. Pe r 'fit, r., 1 to 4. 4, 4 el 0 I Os - 4 1 10. 0 11 5-5 " I 1 I 0 66 °4 1 I 1 ti ol I°4? a 5114. ail 1" a SI nib 4,41' ~..•~! , o 0 Si 1 S' 03 5 " t l A ° „ 95 v , 10j 5 le id' 16.. A 0 1. 1 0 il of fa tO . ce. 33 4" 33 4 TS ivibte r a- ire, tbe Lie ° tbte'' agr :;)cf, T tetit y , um tit li a 0 . 1 e" 1 1 of the of Di° ;ea S'" STATIONERY OFFICE, Auaust 8, 1822. THE COMPTROLLER and STORE KEEPER of this OFFICE nre ready to receive TEN DERS for the Supply of Paper, Pens, Quills, Wax, Wax Taper, Wax Candles, Wafers, Cutlery, Packing Cases, Tapes, Itibands, Calendars, Alruanacks, Memorandum Books, Cord, Tin Wafer Boxes, Brass Taper Stands, Paper Wafer Boxes, Ebuny Rulers, Twine and Sand Boxes, Steel and Brass Wafer Scala. Pewter Inkstands, Lead Pressers, Cards, Stone Ink Bottles, Ink Casks, Leather Marking Pads, Leather Bags, Leather Trunks and Dispatch Boxes, and Leather Ink Bot tles, fur the Public Service. Printed particulars will be delivered, and Samples of the Articles required will be exhibited at the Storekeeper's Odice, from Eleven o'Clock until Three, fur twenty-eight days from the Date hereof. FOR WORMS, FITS, PAINS IN THE STOMACH, &c. WARMS are the Cause of many I n t erna l Afflictions, which vary so much in their effects that they may be mistaken by the most eminent Physicians, and prove equally fatal to the Constitutions of Adults and Chil dren ; though the latter more extensively suffer from their destructive ravages. Their more usual symptoms are Fits, Pains in the Stomach, Side, and Head, Loss of Appetite, and Pale, Languid, and Emaciated Appearance in the Patient.— The extraordinary efficacy of CHING'S PATENT WORM LOZENGES in all such Complaints, as well as Obstructions in the Bowels, and every Disorder where opening or cleansing Physic is required, is so universally known, and has been pub licly acknowledged by so many persons of distinction and rank in Society, that it is unnecessary here to enlarge on their peculiar Virtues. Sold in Boxes, at Is. Ifd. and 2s. 9d. by Butlers, Chemists, No. 4, Cheapside, and 220, Regent-street, London ; so, Wa terloo-place, Edinburgh, 34, Sackville-street, Dublin and by the principal Medicine-venders throughout the United Kingdom. From the LONDON GAZETTE of Aug-. 20, HIS MAJESTY. Edinburgh, August 15, 1822. This day, between _twelve and one, his Majesty made his entry into this city, amid the acclamations of an immense con course of people, having in the morning landed at Leith from his Royal yacht, and proceeded from thence in his carriage in precession to Holyrood House. On the King's entering the city, his Majesty was met by the Lord Provost, Magistrates, and Town Council, who tendered to his Majesty the keys of the city, which his Majesty was graciously pleased to return to them.— His Majesty was received at the Palace by his Grace the Duke of Hamilton, the Hereditary Keeper, the Great Officers of State, and the Officers of the Household. The regalia of Scotland were presented to his Majesty. And his Majesty, on the Throne, received a loyal address from the Lord Provost, Magistrates, and Town Council of Edinburgh, and returned a most gracious answer thereto. The King, soon after three this afternoon, left Holyrood House, and proceeded to Dalkeith House, which had been fitted up for his Majesty's reception. BANKRUPTCY ENLARGED. J. Rider, Winchester House, Broad-street, merchant, from Aug. 24 to Oct. 12. BANKRUPTCY SUPERSEDED. J. Peyton, Christchurch, Southampton, draper. BANKRUPTS. IL J. Ellis, Norwich, linen-draper, Sept. 9, 10, and Oct. 1, at four, at the Norfolk Hotel, Norwich. Solicitors, Mr. W. R. King, Serjeants' lnn, Fleet-street; and Mr. Murray, Norwich. W. Wycherley, of Trefnant, Shropshire, farmer, Sept. 16, at five, 17, and Oct. 1, at eleven, at the Talbot Inn, Drayton in-Hales. Solicitors, Mr. Baxter, Gray's Inn-place; and Mr. Stanley, Drayton-in-Hales, Shropshire. G. Parsons, Liverpool, sail-maker, Sept. 2,4, and Oct. 1, at one, at the Yoik Hotel, Liverpool. Solicitors, Mr. Sherratt, Prescot ; and Messrs. Adlington and Co. Bedford-row. T. Moore, Paddington, salt-merchant, Aug. 24, Sept. 17, and Oct. 1, at ten, at the Court of Commissioners of Bank rupts, Basinghall-street. Solicitor, Mr. Donne, Princes-street, Spitalfields. G. Rix, C. Rix, and G. Rix, Manifold-place, Newington- Butts, corn-merchants, Aug. 26, 27, and Oct. 1, at ten, at the Court of Commissioners of Bankrupts, Basinghall.street. So licitor, Mr. W. James, Walbrook. DIVIDENDS. Sept. 17, R. Fenner, Paternoster-row, bookseller—Sept. 12, A. Prentice and T. Shelley, Manchester, muslin manufacturers —Sept. 11, T. Davidson and J. Milligan, Liverpool, mer chants—Sept. 16, H. Lowe, Macclesfield, hat manufacturer— Sept. 10, P. Forster, Great Yarmouth, bookseller—Sept. 24, A. J. Smith and I. Shepherd, Brierley, Staffordshire, iror.- masters—Sept. 16, T. Moore, Bartonsham, Hereford, farmer —Sept. 12, J. Moore, Kingsbrompton, Somersetshire, dealer— Sept. 18, T. llorrocks, Rippondale, Yorkshire, bleaker. CERTIFICATES, SEPT. 10. T. Whitehouse, Westbromwich, Staffordshire, miner—R. Finch, of Cooper's-row, Crutchedfriars, wine merchant—J., R. and J. Simister, Birmingham, button makers—S. Andre w and H. Andrew, Micklehurst, Cheshire, woollen manufacturers —E. Chittenden, Ashford, Kent, ironmonger—T. 011ey, Clare, Suffolk, maltster—J. Watson, Tothmain, Westmorland, dealer Bell, Brompton, Cumberland, grocer—G. Lowe and B. Cohen, Manchester, fustian manufacturers. PARTNERSHIPS DISSOLVED. J. Holden and J. Holden, Manchester, tallow chandlers— H. Kirk and P. Kirk, Chapel-en-le-Frith, Derbyshire, iron ninufacturers—T. Mitchell, J. Stowell, S. Stowell, and J. Shutt, Bradford, Yorkshire, worsted manufacturers (so far as respects the said .1. Shutt)—R. Hall and W. J. Willett, Great James's -street, Bedford-row, attornies—J. Brooke and J. J. Quane, Nantwich, Cheshire, common brewers—l. Young, sen. and I. Young, jun. Barbican—J. Taylor, P. Taylor, and J. Martineau, jun. Bury-court, St. Mary-axe, engineers, (so far as regards the said J. Taylor). NATIONAL SCHOOLS.—On Monday last the Parochial Charity School of Paddington, which has been lately enlarged on an extended plan so as to afford the benefits of moral and religious instruction and habits of industry to all the poor children of the parish, was opened by the Lord Bishop of LONDON, Patron, attended by the Committee, arid a very numerous and respectable assemblage of visitors. There was a public ex amination of the children, which reflected the greatest credit upon their instructors, and shewed a highly commendable progress in those attain ments suited to their condition of life. The new school rooms, lately erected immediately oppo site the Church, contain upwards of 300 chil dren, and were much admired for the simplicity of their construction and their accommodation.— The expence of the new building will be de frayed by the voluntary contributions of the parishioners and their friends, aided by a liberal grant from the Parish funds, and a donation of 1501. from the National Society. WEDNESDAY, AUGUST 21, 1822. THE REVENUE. SECOND REPORT OF THE COMMISSIONERS ON THE PUBLIC REVENUE. TO THE LORDS COMMISSIONERS OF HIS MAJESTY'S TILEASURY. Continuedfrorn THE SUN of 'the 13th inst.) The Second Report of the Commissioners appointed by the Acts of the lit and 2d Gee. IV. c. 90, and 3d Geo. IV. c. 37, fbr inquiring into the Collection and Management of the Public Revenue arising in Ireland, and into certain Depart ments of the Public Revenue arising in Great Britain. These arguments apply in a greater or less degree to every commodity liable to the duty of Excise in both countries, ac cording to the circumstances of the case. And in any instance in which the duty collected differs in either country from that which is nominally imposed, it must prove injurious to the trader in one country, and to the revenue in the other. That the laxity which we havealluded to as prevailing in the collection of the duty on spirits, prevails also with regard to the collection of a large proportion pof th e ot h er d ut i es of Excise in Ireland, sufficient proof may be collected from the examinations and reports of the Comnziationers and practical officers sent from England. In the evidence of the latter there is a general concurrence in declaring that not one of the duties which came under their examination, in the course of the extensive inspec tion with which they were charged, appeared to be duly col lected in Ireland. This opinion is confirmed and corroborated in a considerable degree by the testimony already referred to, of one of the Commissioners of the Irish Board of Excise, who has lately returned from an inspection of the south-eastern districts of that country. This gentleman expresses in the strongest terms, his belief of a very general state of corruption in the several classes of the Ercise department below the In. pectors, and he speaks very doubtfully even of those officers. Our own observation and inquiries decidedly lead us to the same conclusion; and we are fully convinced that all those duties, the collection of which depends upon the vigilance and integrity of the officers employed, are most imperfectly brought to account. The causes of this defective administration are in a great measure pointed out in the report submitted by Colonel Doyle and Mr. Carr to the Lord Lieutenant, and in their evidence before us. In both of these a want of systematic arrangement and discipline in the Irish Excise department is described as prevailing to such a degree, as must preclude all possibility of a faithful and efficient collection of that revenue. A further evil consequence, and one of a very pernicious cha racter, attributable to this state of management, arises from the inequality of the pressure thereby produced on the hones: and dishonest trader, which is so much felt, that many who might not be tempted by the spirit of gain, are too frequently driven by the apprehension of ruin, to adopt those fraudulent prac tices which can alone place them on a level with their competi tors. Thus the collection of the public income becomes a fertile source of corruption, creating and maintaining a frau dulent connexion between trader and officer, prejudicial alike to the exertions of a fai r s pi r it o f industry, ra.:d to the due col lection of the just revenue of the state. In the department of the assessed taxes in Ireland, the eats. blishments for the management of which we were led to ex amine more minutely, on account of a subject of special inquiry referred to us by the Lord Lieutenant, we have not found the proofs of a more successful system of administration. A consi derable change in the constitution and regulations of this de partment took place under the direction of your Lordships and the Irish Government, in 1017. Some material improvements were then introduced into a system, which, as it before existed, was vicious in principle and corrupt in practice, to a very high degree. We shall abstain from offering such observations and suggestions as have occurred to us upon these alterations, and also upon what remains to be done in order to place this depart.- ment upon a proper footing, until the measures now in progress through Parliament, for relieving Ireland from a large propor tion of the assessed taxes, shall have been completed. We shall then be enabled to submit an opinion as to the most econorni. cal mode of collecting such part of those taxes as may still re ' main unrepealed, or perhaps to suggest the expediency of commuting, for some increase of indirect taxation, a branch of revenue in Ireland, which will then yield so inconsiderable a produce in proportion to the extent of the establishment which must be maintained for managing it ; in the mean time we avail ourselves of this opportunity to state, that in offering any advice upon that subject, we shall be chiefly guided by a principle which we deem of great importance, and never to be lost sight of in the present relative situation of Ire land and Great Britain—that any inequality between the two countries in the general weight of the public burdens, arising out of the different rates of taxation, so lung as any such must remain, (and we are far from thinking that the pressure upon Ireland should be increased at this time by an attempt to equa lize them), ought to be confined as much as possible to those branches of the revenue which do not apply to subjects of com mercial exchange. If the exemption to be given to Ireland, in apportioning her share of the common burdens, could be con fined to such revenues, it would not only obviate the inconve nience and embarrassment which now perplex the intercourse between Great Britain and Ireland under a system of counter vailing duties, but would also have a beneficial tendency, by operating as an inducement to residence on the part of the opu lent proprietors, more direct and forcible than that which is af forded by a difference in the taxation upon articles of consump tion only. . _ _ As the remarks which we have thus felt it our duty to sub mit upon the present state of the several Revenue departments in Ireland may possibly be considered as intended to imply censure upon the individuals composing the Boards which pre side oser them, we are anxio us t o guard against such an inter enco, and distinctly to disclaim any such intention. Our obser vations on this subject are directed, not to the conduct of indivi duals tilling the superior offices of these departments, but to the system and to practices of long standing, the evils of which are in a great measure to be attributed to causes which cannot fairly be considered as within their control. We are also bound to state, in justice towards them, that in many of therecent proceed ings of the boards in Ireland, there is an evident tendency to improvement. But without greater changes than they have power to accomplish, such improvements can only be partial and temporary. The leading cause of the evil is stated to con sist in the existing mode of appointment of officers in the differ ent departments of the revenue. Under a system which has long prevailed in Ireland, these appointments appear to have been made with too little of that consideration for the immediate interests of the revenue, which would require that individuals should be selected to fill the higher situations on the ground of meritorious service alone. Those situations have for the most part been occupied by per sons unfitted by experience, by their previous habits, or by the nature of their education, to discharge the duties for which they have received their emoluments; and the general inefficiency of the departments, productive of so much evil, has been the unavoidable consequence. The power of appointing the executive officers, acting under the authority of the several Boards of Revenue in Ireland, is ostensibly vested in the Commissioners, either by law or by the patents whereby they are constituted. The instruments of appointment accordingly proceed from them ; but the selection of the persons to be appointed has been exclusively made by the Government, whose directions, in that respect, the Corn. missioners are accustomed to obey. This proceeding applies equally to offices of the highest and the lowest classes, arid is not in practice limited with respect to the former by any strict rules of promotion. There exists, indeed, a regulation, which shows by the manner and date of its origin, now much and how long ago, the want of such a restriction was felt, and e:hicli also proves, by its total inefficacy with respect to the higher offices, how deeply rooted was the evil which it was intended to correct. The Irish House of Commons, in a resolution passed the 7th of April, 1784, declared— " That it would :end to encourage a faithful discharge of duty in the officers of the revenue, if certain offices should be filled up by persons only who have gone through certain inferior de partments—Surveyors of the Ports out of Land Waiters ; Sur veyors-General out of the Surveyors of the Customs or Excise ; Collectors out of deserving officers, who have before manifested their knowledge and zeal ,n some department of the revenue." What effect might have been produced by this Resolution immediately after it was passed with respect to the office of collector, we do not know ; but we find that the mode of evad ing it now in use is of long standing, probably very nearlyfas old as the resolution itself. This consists in the appointment of the individual intended for the superior situation to an interior office pro forma, and by way of qualification only. A person, for instance, who is destined to- a Collectorship of Excise, and who is generally selected from any class of life rather than the Ex cise department, is usually made a clerk in the Strong Water Permit Office, and is then designated as such in the instrument which makes him collector. The latest instance of an appoint.. ment of this kind exhibits precisely that process. And it is a curious fact, that there remains in the practice of these depart ments, with respect to the collectorship, no other vestige of the resolution of the Irish House of Cormnons than this method of evading it. For appointments to the other offices mentioned in the resolution, it has been too much the practice to create quali fications in a manner similar; and when officers who have really served in the departments are promoted from lower to higher stations, we do not find that the selections have been generally made upon the recommendation of the persons qua lified to judge of the merits of the parties, or of their preten sions on the ground of service. Where there is no strict rule or definite mode prescribed for confining the promotion to that principle, it naturally and almost unavoidably becomes the subject of interests and considerations foreign to those of the revenue service; and the higher ranks may be as inefficiently filled by selections, so made, as by the introduction of persons entirely new to the department. That the offices of the. revenue should, under such a system, be generally occupied by persons well qualified to discharge their duties, is certainly not to be hoped for; nor would it be more reasonable to expect that, witnout being so occupied, the service for which they are established could be satisfacto rily and economically performed. The persons employed in the two branches of the revenue now under our consideration are necessarily a numerous body, and much dispersed, ex posed to great temptations, and so much out of the reach of the immediate superintendence of the highest authorities over them, that a well-regulated system of subordination, complete and connected in all its parts, can alone ensure the activity and integrity of each individual. The chief requisite in such a system is, that the superior officers should have a thorough knowledge, derived from practical experience, of the duties of those under their controul ; without which they must rather de pend upon their inferiors for assistance, than be enabled to super- ' intend and check their Conduct. But this competency in the superior officers, without a strict exclusion of persons who are strangers to thedepartment from the higher appointments un der the board, and without a well-regulated scheme of promo tion in all the others, is obviously unattainable. It is, however, our duty here to state, that many officers who have become valuable acquisitions to the respective depart ments, have been appointed to the higher situations in the ells_ toms and Excise in Ir e land, a ltho ug h their appointments have taken place in the manner we have already described. But even if the fullest security could be obtained for the constant exercise of such a discrimination on the part of the government; and if all the officers appointed could be equally well chosen, the objections to the practice would still, in our judgment, be Msurmountable. The want of a due system of promotion (having reference only to experience or merit) in such departments, operates very in juriously in two ways. In the first place, by filling the higher situations with persons alike unqualified to execute their own duties, and to superintend those of the officers under them ; and in the next, by taking from those who occupy the lower, the strongest and most effective incitement to activity and good con duct—the prospect of future advancement. Under such cir cumstances, the inferior officers can neither be encouraged by the hope of reward, nor compelled by vigilant superintendence, to perform their duties to the utmost of their ability. The na tural consequence is, in Ireland, what it would be every where— a state of things such as we have described. In the English Excise department, the regulations for pro motion of officers arc eminently calculated to ensure a succes sion of active and faithful servants • and these regulations being strictly acted upon, the most beneficial results are exhibited, in the superior efficiency and more economical management of that department. It is also to be observed, while there exists a power of intro ducing persons into the higher offices of a revenue establish ment, who have not acquired experience in its lower stations, there will be a difficulty in resisting the effect of influence in the appointments, and a tendency to render these offices more suited, in point of emolument, to persons of superior education and habits of life—habits often ill adapted to the laborious at tention required in the performance of the duties annexed to these situations. It will accordingly be found, as we have be fore remarked, that the principal officers of the Excise in Eng land are paid, in proportion to the duty and responsibility of their offices, at rates considerably lower than officers of a simi lar rank and description in the revenue departments of Ireland, and it seems to be illustrative of the principle to which we are adverting, that a similar distinction exists between the higher officers of the Excise and those of the Customs in England, in which last mentioned department, previously to the recent re vision of it by the Commissioners especially appointed for that purpose, the selection of persons to fill the higher offices under the Board was not so restricted as to be made exclusively from those who had acquired experience in the lower, had been re commended to them by their official services. In suggesting a remedy for that defect in the English Cus toms, by the introduction of a well-regulated system of pro motion, the Commissioners of Inquiry appear to concur with us in our opinion of the essential importance of such a system to the effective and economical management of the Revenue ; while the readiness with which those suggestions have been adopted by your Lordships, and with which you have trans ferred from yourselves the unrestricted power of selecting of ficers for the superior situations in the Customs, affords a con clusive confirmation of the soundness of that opinion. The effect of the incorporation of the boards would be to ex tend these wholesome regulations to Ireland, together with all the rules and provisions by which both the Customs and Ex cise are now governed in England. Before, however, a measure involving so extensive a change is determined upon, it may naturally be an object of inquiry, whether the improvements in point of economy, efficiency, and uniformity, intended to be produced by that incorporation, may not be attainable by merely reducing the number of Commis ' sioners in the Irish and Scotch Boards, by diminishing the scale of the establishments in Ireland, and by subjecting them strictly to one common code of regulations, framed under the sanction of the Treasury, and maintained by its constantly superintending authority. We have fully considered this alternative ; and we are satisfied, that white it would scarcely, if at all, be less difficult of execution, its ad vantages would fall very far short of those which a complete incorporation is calculated to produce. We conceive that your Lord ships' Board is rather constituted to administer a general authority over the revenue service, than calculated to superintend the details of it in their execution ; and therefore, that if you were to continue to govern the Boards in Ireland and Scotlar d as distinct establishments, by your own immediate directions, you would be under the ne cessity of placing so much reliance upon them, and of leaving so much to their discretion in natters relating to the practical management of their departments, that there would be no security for continued uniformity between them, and not a little danger (upon the grounds which we have already stated, of the gradual recurrence of unnecessary expense. General regulations, however carefully frarcied, and strictly prescribed, are liable, in the hands of separate authorities, to be adminis tered with differences of constructivn and application, which, although inconsiderable at first, insensibly lead to important variations. We feel confident, thert•fore, that the uniformity contemplated by Parliament cannot be secured permanently, by merely introducing new regulationse for the Government of the existing establishments ; and that while they continue in dependent of each other, the manageirsent of the revenue can neither be reduced to the most economy cal scale of which it is susceptible, nor be effectually secured against the disposition to recur to superfluous expenditure. If these views of the importance of a c omplete uniformity, and the impracticability of preserving it otherwise than by an ,undivided authority in the management each branch of the revenue, be correct, it must be evident they will be applicable to the two separate Boards which exist in Scotland also, and that the general plan of incorporation will nt , t be complete un less those Boards are likewise embraced in it. The extension of the powers and duties of dais Commission to the ievenue departments of Scotland has tali en place too re cently to admit of our having yet inquired full) into the details of their establishments, or having had an op; ortunity of in specting them personally. We have, however, derived such information respecting the general management c‘f the Customs and Excise, the only branches of the Revenue in Scotland ad ministered by separate Boards, from the papers annexed to the reports of the Commissioners for inquiring into the Ic.;ustoms and Excise of England, and from the personal examivation of the Chairman of the Excise in Scotland, that we feel fully warrant ed in making it a part of our general recommendatic n, that the Boards of Scotland should be united in one Commi salon with those of England and Ireland. Such an union, with respect to the Customs in Scotland, appears to have been contemplated by the Com m i ss i oners to w h om we have alluded, from the pas sage which fo r m s t h e cunclusion of their report upon that de partment. peforewe proceed to explain the pl an by w hi c h we are o f opinion that the Commis!ionera of Customs and Excise, btAll, of PRICE SEVENtEIENCE. Scotland and Ireland, may be combined with those of England, it may be proper briefly to describe the origin and constitution of those Boards in the two countries respectively. By the Act of the Union of England and Scotland, the re• venues of the two countries were incorporated, and the same rates and duties were thereafter made payable throughout the United Kingdom, with certain exceptions particularly specified in the act. The English Boards of Customs and Excise were thereupon directed by the Treasurer to report what, in their judgment, would be the fittest mode of managing those revenues ►n Scotland. From their reports it appears, that at the period of the Union the Customs and Excise in Scotland were let to farm ; and that the Excise duties were collected wholly by composition, al though establishments for charging them by survey and gauge existed at Edinburgh and at other principal towns. Commissioners were thereupon appointed for the future management of those duties in Scotland, the instructions for which were prepared by the Boards in England, with a view to establish them upon the same principle as their own ; but with powers to continue the then existing methods of composi tion and farm in Scotland, wherever it might be deemed ex pedient, so as gradually to introduce the English system. These commissions consisted of five members for each branch of those revenues. English officers were sent to Scot land to occupy the principal places under the new Boards, and persons of an interior rank in either department were appointed to assist u introducing the English methods of collection ins Scotland. (To be continued.) THE TREAD-MILL AT BRIXTON. The following is a description of the Tread mill at Brixton, published by the Society for the Improvement of Prison Discipline : The wheel is exactly similar to a common water-wheel ; the tread-boards upoa its circumference arc, however, of consider able length, so as to allow sufficient standing room for a row of from 10 to 20 persons upon the wheel•. Their weight, the first moving power of the machine, produces the greatest effect when applied upon the circumference of the wheel at or near the level of its axle ; to secure, therefore, this mechanical ad vantage, a screen of boards is fixed up in an inclined position above the wheel, in order to prevent the prisoners from climb ing or stepping up higher than the level required. A hand rail is fixed upon this screen, by holding which they retain their upright position upon the revolving wheel. By means of steps, the gang of prisoners ascend at one end, and when the requisite number range themselves upon the wheel, it commences its revolution. The effort, then, to every individual is simply that of ascending an endless flight of steps, their combined weight acting upon every successive stepping. board, precisely as a stream of water upon the float-boards 01 water-wheel. During this operation, each prisoner gradually advances from the end at which he mounted towards the opposite end of the wheel, from whence the last man taking his turn, descends for rest, another prisoner immediately mounting as before to till up the number required, without stopping the machine. The in terval of rest may then be portioned to etich•man, by regulating the number of those required to work the wheel with the whole number of the gang :—thus, if 20 out of 24 are obliged to be upon the wheel, it will give to each man intervals of rest amounting to 12 minutes in every hour of labour. Again, by varying the number of men upon the wheel, or the work inside' the mill, so as to increase or diminish its velocity, the degree of hard labour or exercise to the prisoner may also be regulated. At Brixton, the diameterof the wheelbeing 5 feet, and revolving twice in a minute, the space stepped over by each man is 2,19..1 feet, or 731 yards per hour. • To provide regular and suitable employment for prisoners sentenced to hard labour, has been attended with considerable difficulty in many parts of the kingdom; the invention of the discipline-mill has removed the difficulty, and it is confidently hoped, that as its advantages and eOcts become better known, the introduction of the mill will be universal in houses of cor rection. As a species of prison-labour, it is remarkable for its simplicity. It requires no previous instruction; no taskmaster is necessary to watch over the work of the prisoners, neither are materials or instruments put into their hands that are liable to, waste or misapplication, or subject to wear and tear ; the inter-, nal machinery of the mill being inaccessible to the prisoners, is placed under the management of skilful and proper persons, one or two at most being required to attend a process whith • keeps in steady and constant employment from ten to two hun dred or more prisoners at one and the same time ; which can be suspended and renewed as often as the regulations of the prism render it necessary, and which imposes equality of labour an • every individual employed, no one upon the wheel being able ' in the least degree to avoid his proportion. • The arrangement of the wheels in the yards radiating from, the Governor's central residence at Brixton, places the prison- • ers thus employed under very good inspection—an object known to be of the utmost importance in prison management. With the exception of the very few confined by the casualties of sick ness or debility, all the prisongs are steadily employed uneer his eye during a considerable part of the day. • The classification, also, of the prisoners according to offences, &c. may be adhered to ,in the adoption of these disCipline wheels ; the same wheel or the same connected shafts can be easily made to pass into distinct compartments, in which the several classes may work in separate parties. in the prison at Brixton, a tread-wheel is erected in each of the six yards, by which the inconvenience and risk of removing a set of prison ers from one part of the prison to another is obviated. As the mechanism of these tread-mills is not of a compli cated nature, the regular employment they afford is not likely to be frequently suspended for want of repairs to the ma chinery ; and should the supply of corn, &c. at any time fall off, it is not necessary that the labour of the prisoners should be suspended, nor can they be aware of the circumstance ; the supply of hard labour may therefore be considered as almost unfailing. With regard to the expence of these machines it may be ob served that although their original cost may appear heavy, the subsequent advantage from their adoption, in point of economy, is by no means inconsiderable, and it is derived in a manner which must be most satisfactory to those who have the important charge and responsible control of these public establishments-- viz. from the diminution in the number of persons committed. Such have been the results already experienced at these prisoni, where this species of corrective discipline is enforced. The saving to the country, (in consequence of a reduction in the number of criminals) in the public charges for their apprehen sion, committal, conviction, and maintenance, cannot but be considerable. It is unnecessary to occupy much time in proving the advan tage which the invention of the stepping-mill presents as a species of preventive punishment. Although but very recently introduced, and hitherto but sparingly brought into action, the effects of its discipline have, in every instance, proved eminently useful in decreasing the number of commitments. As'a correc tive punishment, the discipline of the stepping-mill has had a most salutary ettect upon the prisoners, and is not likely to be easily forgotten ; while it is an occupation which by no means interferes with, nor is calculated to lessen the value of, those branches of prison regulation Which provide for the moral and religious improvement of the criminal. The wheels erected at the House of Correction ; at Cold bath-tields, are each capable of containing 40 or more prlson era, and the joint force of the prisoners is expended in giving motion to a regulating fly, which, by expanding of itself in proportion to the power, will keep any number of mer., fr,:m 2U to 220, at the same degree of hard Latour. . The Court of Examiners for regulating the practice of Apothecaries, under a late Act of Parliament, have determine& that attendance on the Physicians' practice of Provincial Hospitals (which must be for six months at least) shall confer the same eligibilities as a similar attendance on Hospitals in London. This privilege is likely to be eminently useful to students in the medicai profession, inasmuch as it will afford to many of them an' opportunity of completing an important branch of their - education in the country, and of thus exclusively devoting the period of their at tendance in London :u other professional objects.