The Sun. — London, England, 1853-05-31 00:00:00

MONEY MARKET AND COMMERCIAL • IN TELLIGENCE -(THIS DAY.) CITY, TWO O'CLOCK. The sales of cotton at Liverpool yesterday were eitinla ted at 7,000 bales. The market was steady, at. previous rates. The sales comprised 5,500 Ame rilLicll' 6 °° Egyptian at 6Ad. to 11d., 800 Surat at to 4 i., and 120 Sea Island at ls. 10d. to B ', 3 h d• per lb. Railway Shares were flat. quantity of produce offering for public corn • Lition i s rather larger this week, but there is not * ll ,Vh chan ge at preseni observable in the prices. 11 e steamer La Plata brings the West India and th e xieall mails. Th e wea th er was ver y su ltry in te e 'J. oloi l i es. The cessation of the import revenue maica. is lik e ly t o b r i ng t h a t i s l an d i n t o greater financial difficulties than ever, and although about is highly desirable, and to bring forcible a reduction of the Governmental expenses, tiv cible act i on on the part of the representa tole: niaY be necessary, the injury to the no colony is so great, that the remedy may be pro challneed to be worse than the disease. The mer of A ittg °f Kingston had represented to the House we_ssembly the serious position in which they • were Placed and tbe probability that some few rest etais would benefit at the expense of all the . ouidef._t_he community. The proper course, it e-v eu ' 111 ) Would be to have provided an interim a.lO lie ) and especially to lay a duty on imports rum for that purpose. ltid °rrespondent of the Trelawny Post thus al parish to the di scover i es of Copper M i nes i n the of Hanover " We I b een f earn from a correspondent that Copper has the f ound in the parish of Hanover, at Eardley estate, opeero _ Perty of Henry Brockett, Esq., that several • ~,Ineos of the ore have been tried, and that, after three ,ate"nfr a nalysations the estimate formed was at the 44175 per cent. It is supposed that the veins run • t , 3' across to Moreland estate in Westmoreland, at the value of both properties will be consider t• Yltl ereated by the discovery." i l a lb e 'various s hi ps t h at arr i ve d yes t er d ay an d to ot:il the coas t from Australia bring generally Theutes, but most of them have specie on board. from New South Wales, and the Wel kire,.l,l, from Hobart Town, are among the latest tvit'usmannounced, and the aggregate of the sped* lia r e "'est India, North American, and Austra tavessels is nearly 1,200,0001. te r , , t ,he present s t a t e o f E as t ern a ffairs much in that P' i s necessarily a tt ac h e d t o the direct influence katiwill be exerc i sed upon the va l ue o f money. oft enthlre. hr Y e Parties are of o pi n ion that before the lapse e or four months, money will be worth cmb as much as 5 per cent.; but this is still a opla.tioe, , upon which there will be a difference of Au s i,. °ll ,. Judging of the excellent accounts from poi e ; a ua) and the frequent arrivals, there will upon • b y ee t uoterbalance to the demand made up eiit ti t "e Continent ; but it is right to point tb e at this demand is very heavy. Thus during I )2so en n s ,, lli ng month, there will be no less than , 4 04 '"‘-^i /. sent to France and Belgium for " calls 4 ert a t. i.il waYS ; and there are numerous other un --63 which will take their subscriptions as of a , las possible if they entertain the least idea Doien,...ll2.l.creased tightness. This we have all along ti Pointe out as one of the evils attending the forma t4ki;i si multaneously, of so many new under actear ; and unless great discretion be exercised, Pallid': pressure may arise. Our Colonial c ora ease" are formed upon a good basis, and in any tere' eve n if they do not return an adequate in k at to the shareholder, they will benefit our coi s t e e ss m ,kin. What has transpired certainly must haR c ee the most sceptical that the drain upon us last 'eeil very considerable, since it appears that, iii thYear, there were 14 millions sterling produced • e4 -olly of Po r t Philip, and yet we have the 41, 4 „ 11 ,,,L ill the B an k o f E ng l an d weekly decreasin . g. scaV 4 . ue a of war will i n d uce hoarding and artificial general, but at present that apprehension is not Th e 13 14 conversion" flags at the Bank of England, 'day being the last day for South Sea An t - aa a ,„l" B , they are coming forward more freely o coe,""' Very few, we presume, will follow the f thi: e of the South Sea Company, and ask H for Pero in oney in preference to Two-and - a- Half a l te ent. Stock ; for the Company has scarcely any gLir native, being in a state of dissolution and re fro g to divide its assets. The Lord Chancellor, e ‘`.` What has been officially intimated, will x tah-. 112 ; ° the 400,/. to 500000/. of Stock in the . • e s of suitors for ooo New Two- , Cent ra rities. per ent Urities • qu eo : c gu i; sh Secu r iti es h ave been worse in conse st e of the p reva l en t uncer t a i n ty re specting mgtloie ae,,, e rn question, an d the steady demand d fo forConsols have been as low as 100 g, and 100 r "ralasfer, New to and 100 - 1 for to-morrow. The to i e n e-ar ld - a-Quarter per Cents. have been 102 to licu 2 l, and the Three per Cents. 991 to " 111 ( Stock i s excee di ng l y fi rm at 230 to A. South A ! . ,, l 9 l d Annuiti es b r i ng 99k, an d the New 1001. t o - lequer Bills are par to ls. premium, and India V',. l es 255. premium. ery little is doin--- i Foreign in Securities, 26 tn i . but 4 :kican Bonds t The eelint for heD . iv i ldenus is stated g at 48,915 dots. Kilian Stock is at 1004. Venezuela Bonds are a 37 Spanish New Deferred are at 23f to A. i' o e te S d wed .. ishtoan is 1 to 1 discount. Dutch 11, 1 r Per Cents. have fallen to 96 and 95k, but p e 7ian 5 p e r Cents. remain at 1184, and the 4i Cents at 1021.0 he • h y nch Shares but with v , Railway Share Market ,trea!).Y essential change in prices. he French Tring way. B a k Gold Mine Shares have been weak, and the also are heavy. T he British American Land Shares have reached • to 5 /., and the others are heavy. BRITISH FUXDS THIS DAY. ( From the Official List.) Business done. . 230 29i -9 9 i . Doi leo . 1021 2 Sto c k 1,e7 met, Reduced Annuities.... eq ;tit. Consols Annuities ....... 1, 04 ,,,ui per Cent. Annuities thhuities, Expire sth Jan., 1860 £lOOO . got l t h tinder £lOOO ooth Stock Rout; Old Annuities P ea New Annuities for Ac count ztehlooeqloier Bills, 1 2 1 d. Itos°°all ''''''''''''''''''' Di ........................................ — 3 d PR, A dvertised 'rEtzlib'eE, OF FOREIGN FUNDS THIS DAY. jbitt,; ll ti° h(ls, 5 per Cent t ehad a Sin all .... ....... .................... -.cheat; titids, Deferred p e bitt o for Per Cent. the Account Deferredcti,eiatoa 3 per Cent..... L itt° A , cu lde. 5 per Cent. p.1)341141 Per Cent. p,pt i t, °21 1 ! !e 3 per Cent v w eb (l t h Z o w aL u ferred, 3 per Cent dis Zezo e i a "•• • • • ... ... itto f or"""ds, 3i per Cent. ....... . . 37 the Account ..- 4 14, t , tb,tinunds on the above payable in London. chan ge 4 per Cent. Certificates... 96 6i 25 25 114 99t 1 ~ 103 100 ~ 1008 par 1p 1001 25i 24_6 62 60 118 i . 102 i 3i Coo,ois ................ Dit to JMY Ace° TIIRZE O'CLOCK. ' 100 i I 100 i '°1"1437 SHIPPING.-(THIS DAY.) Itil l ' °1 1:10/ 1 , _______,-- ' l lll --' 4Tay 31.—Wind at Noon, ... 1 b az Cal ,ii, ?0,rt.60,..! weather. ed Bosphorus (s), N. ;fresh breeze, 0 4 ; Ls•PriTat,7 'l7'3' 30.—Arrived—Bosphorus p 4 Tu t s - (s), West Indies. n t,LPsotzET:TR,,T....----Rocklll, China.Hann 30.—Hannah, N S.W• Sydney, • a ~a,ll'"otPru — ' 2 ' Ma y -- - KT ' Arrived—Bunn , k ko, to , May 30. Wind, -,-,• de. Off Port— qsl‘Z4tett D unee ; Georgina, 1., `°4l4, Ca pe ? nna Batavia, R fo ia r G RTte u rdana . ; h Felicia, kgl)4, of Good Hope, for Hamb rg ' tt Adele b ki ,"Itot• 4 i 4 1 . ) hay 30 . —Wind, N.E. Sailed—A t vo j n, oh ß n a , r 3, - i Co-. Fi Ironto, May 29.—Arrived—Star, S • ttziileil--Brocket, Quebec • Solid, do. N.W.rrived— Z'' 4 ll4 t I° W l i, • Limerick 29 —Wind, -• d • John 1;1'1 Wiettrbadoes, for'Limer . ick ; Quebec. Off ,Zl..„,z,t_eze, Porto Rico. Sailed—Kingston, , ~._. .., ,r , D e . Mary Miller, o• , ~.. litrata, ~i.nfeld, Shanc,hae for Liverpool; Harbinger, , il• gi,oll, 1, 1)41 1, Teciwl' Sunderland. 'ln the Channel—We 'n ttry, 4l 'in, "' the Medi -7'11„,.„4eaa r,-„a3r„eu.--A fearful hurricane raged in - lnk;tZorg-e'lle. 24th inst., and . several casualties occurred. lii , lu au , coast of Guiana to Marseilles, was lost ; pc.,,tw y..„,, , and five of her crew drowned. beeii' Iflaieli."-tc'May 18 . —The Sea Duck, 11 got ofr. got en shore at Long Reach, April 18, has t o l i c) .Fqou , li Havre to this Apalachicola 'ff. r tPooi ' 2 7.--The.New York Packet,. , 1, 44 41 14 , 0 e, got on shore at Fortugos, April lemt°ll4oo, ipled without much damage. tisr 41)1'11 2943'Victoria, for London, sprung a A l2 P , a but came of ugur. , and has damaged the whole of her ground -44-tzw--.417 TRAFFIC RETURNS. tb 4ll tko N rpmffio re. lu t -'4 fo r t h SOUTH•ITERN 2 6 wee k ending EAE 21 28, 1853 £ 15' 37 14 4 [-ng Week last May 13,376 to here l'rz t it il bolsi , as ° in 18,53 --- ,ie re ti__Q . .............. 2° 302 8 2 a t „ tt,..„,if.1 nTobr ANDS r,zitn ... ,,.4in. .. 7.. , i. . ev;.. ......................... RAILWAY. — 'Am n the I._last y... 219,018 19 9 th e ,' 4 lf-y e ,... to this 13,875 9 10 loaf 4 'Year t o . date, 1853 216,630 3 2 this date, 1852 193,891 210 Cg ti--..---.—--- ------- meeting, latei, ,ell-11ATE OPPOSITION. —At a vestry the c-ilaii: 'ela at Valmouth, the Rev. W. J. Coope in and %oil, thickeve item not compulsory asstiie i!. wes t 441011 were compulsory were reduced to ''' .14(.a1yi,y,• Candles were disallowed ; the organ blo .o wer' 1 s W } aS to ; the clerk's salary reduced t_ it., id, . 1 4 - j e t ad stoppeda rate of 4d. in the pound, one of o nl y 1 ""e Pound Was granted. ' . IMPERIAL PARLIAMENT. HOUSE OF LORDS-(YESTERDAY.) THE SLAVE TRADE. The Earl of CARLISLE presented a petition from the ladies of Kingston, Jamaica, praying that some measures may be taken to insure the better fulfilment of the treaty with Spain for the suppression of the slave trade. (Hear.) He had given notice of his intention to bring the subject before the house, because he thought that any appearance of indifference would be almost mi. minal, and also because he wished to know from his noble friend at the head of the Foreign-office whether he could communicate any information on the point to which the petition mainly referred, namely, with respect to the observance of treaties by the Government of Spain on the subject of slavery. That question has been partly met by a conversation on the first evening after the re cess in reply to a question from his noble and learned friend (Lord Brougham), in whose wake on this subject he should be glad to follow. He had always felt it to be an honcur to have assisted in the return of his noble and learned friend for the West Riding of York when he was identified with the anti-slavery cause. (Hear, hear.) He thought slavery was a question upon which women had every motive, as they had every qualification, to bear their part. The petitioners stated their conviction of the enormities of slavery and the slave trade, and re ferred to its increase since the act of 1846. After the results of the policy adopted at that time had been re peatedly under consideration, and they had found them selves unable to move in the matter, he did not suppose there was any possibility of its being reversed. The peti tioners prayed their lordships to adopt such measures as they might think necessary to put an end for ever to sla very. The ladies of Jamaica had good reason for making their complaints. It would be superfluous to remind their lordships of the engagements under which Spain was bound to this country for the suppression of the slave trade. He could not do better than refer to the dispatch of the Prime Minister of this country dated Dec. 31,1843. In consideration of the treaty executed between Spain and this country for the suppression of the slave trade the former country received 400,000/., but he was sorry to say that ever since the ratification of that treaty its provisions had been systematically violated. The Captains-Generals had connived at the trade with the exception of two, General Concha and another. The two who formed an honourable exception deserved to be mentioned with honour, but when he alluded to the long list of Captains-General who were guilty participators, it was still more painful to declare that suspicion did not stop with them, but ascended still higher. (Hear, hear.) Of course he did not mean to ask his noble friend any question as to the justice of these suspicions, and he was reluctant, for the sake of human nature, to infer the " deep damnation" of their truth. But true it was that so sooner did a Captain- General of Cuba show any disposition to lean to the dictates of justice or honour, than on some excuse or another he was removed, and his place supplied by some one less scrupulous. Under the present Captain-Gene ral the slave trade was carried on with unusual activity, so as to make the unhappy island of Cuba, gifted by na ture with every requisite for a paradise, little better, through the machinations of man, than a hell. He did not mean to dwell on the case of the emancipadoes, a class of men as much entitled to their freedom as any of their lordships. Those of 1828 and 1835 were entitled to their freedom, but the illusory nature of the boon might be inferred from the fact that for field labour the imported negroes required to be renewed every seven or ten years. But leaving the case of the emancipadoes, and turning to the case of the freshly imported negroes, what was the state of the facts ? He was informed that between November and February last no less than 5,000 negroes had been landed in Cuba, at least so much was known, but no doubt a considerable number in addition had been landed on the unfrequented parts of the island. Eleven hundred had been kidnapped from the Portu guese settlements, of which he might state that, owing to the zeal of our consul 300 had been released. But, although thankful for small mercies in such a case, he was not quite sure that in the case of these 300 the ma numission was entirely effectual. Having quoted an American paper in corroboration of this view of the case, his lordship proceeded to say that, by the treaty of 1805, entered into expressly for the purpose of putting down the slave trade, Spain expressly stipulated that slaves could not be followed to plantations, nor could Any inquiry be made as to their origin or the place whence they had come. Under this protection the claim of the emancipator was defeated by the following ruse. When on an estate one of the old negroea died, the proprietors returned the name of an emancipado, and the latter was immediately transferred to the place of the dead man. Now, when they were told of such things taking place, and knew that even the Govern ment itself was implicated, they might take it for granted that all that could be done would be done to defeat the object of the treaty. He would suggest to his noble friend the Secretary for Foreign Affairs whether Govern ment might not give directions, or obtain power from the Spanish Government to give directions, to our com manders of cruisers to take their prizes into free ports for trial, instead of to the mixed commission at the Ha vannah. It was true, condemnations sometimes took place there, but they were seldom faithfully carried out. Instead of this, they might be sent before the mixed com mission at Jamaica, where the conduct of the emanci pated negroes had exhibited every symptom of progress and improvement. He had mentioned the landing of 5,000 slaves, but since then 600 had been landed near Matanzas, , but amid all these disgraceful proceedings it was most satisfactory to find how efficiently our gallant naval service was discharging its duty in these seas. This year six slavers had been taken, but as yet he had to learn whether the position of the emancipists had been improved. Of these, three had been taken in one day, by Captain Hamilton, in her Majesty's war steamer Vestal, and of this gallant affair he had the good fortune to possess an account, which gave a most striking pic ture of British heroism on its own element, the sea. It appeared that there lay in the harbour of Havannah, at the same time as the Vestal, a slave schooner, called the Venus, built at New York, a model of piratical beauty , and the fastest sailer On these seas. The captain of this vessel intended to take advantage of the circumstance that the Vestal's crew were busy painting and refitting, and suddenly to leave the harbour in the night. Of this Captain Hamilton received information, but did not declare his own intentions in consequence. One night, during a thunderstorm and tornado, the Venus slipped out, and got away unnoticed past the Moro. But at daybreak Captain Hamilton sprang from his bed, and in less than three minutes the Vestal was under a crowd of canvas, and as she passed out of harbour the foreign ships, among others the Americans, like good kinsmen, gave her a loud cheer. As soon as she got out of harbour, the Venus was recognised by the whiteness of her new sails, and pursued, but night and another thunderstorm came on, but on conjecture she was fol lowed and overtaken at the Bahama shoals. The Vestal dared not approach her, there being only four fathoms, less a quarter, water. Captain Hamilton, however, tried the effect of a long shot, which pitched right into her, and she yielded. Immediately after two other schooners appeared among r eakers. The - Vestal could not approach Whatthem. was to be done ? Captain Ha milton went on board his prize, and holding his revolver to the slave captain's head, made him steer straight to the other schooners and captured both, and found that they contained slave decks, manacles, and all the usual fittings of vessels intended for the slave trade, besides several letters implicating persons in the town and ves sels in the harbour. When the Vestal returned to Ha vannah towing in her three prizes, an old American said " It makes my heart flow over to see ouchthe thingscoutr coming out so proud." ( Cheers.) Now, if were done in the harbour under the windows of the Cap tain General's palace, and the guns of the Moro, what might not their lordships expect to take place in the more unfrequented. parts of the island. "If these things are done in the green tree, what may be done in the dry." He ,did not mean to blame her Majesty's Go vernment ; he knew what had been the indefatigable ex ertions of Lord Palmerston, and he had no doubt that his noble friend was wellseconded by the late administra tion. Neither did he fear that the cause was neglected in the hands of his noble friend opposite, whose inti mate acquaintance with Spanish character and officers would give him an advantage not enjoyed by either of his predecessors. He was sure his noble friend would not deny that there had been a gross dereliction of duty on the part of the Spanish authorities, but he would not be understood as conveying the opinion that this country ought to go to war with Spain for the purpose of putting down the slave trade. He knew the apathy that existed in this country with respect to such exter nal topics, and that a large party who were most hos tile to the slave trade would be the first to oppose any physical intermeddling. But he thought that Spain ought to be taught that, if she did not mend her ways, if she alone, of all the nations of the earth,- was to per sist in this infernal traffic, she need not expect, should Cuba ever he in danger, that England would hold any other than a neutral position in the conflict. (Hear.) He was not sure that Spain was more to blame than the United States, which had passed the abominable fugitive h s a l t a v w e e a w d , a b r u i t g h t h t e b r y e w t r a e s sa wut y t ch h het i ro s e dao d sew i m ff ei enrar.ne the l c ( etc e hche in aeseer tl so i the abo litionth e u o n f i tteldi ,Statestraffi e wfreo had Spain, n o The noble lord concluded by presenting the petition. The Earl of CLARENDON said that specific hataltiiou inquiry h ur h i is noble f r iend had declined making an of the Government he (Lord Clarendon) f e lt that hoy should be wanting to his noble friend and to his own feelings did he not express his admiration of the elo quent speech which they had, just heard delivered, and if he did not bear his testimony to the perfect correct ness of all the melancholy facts which his noble friend had brought before the house. He only wished it was in his power' to give to his noble friend any other an swer than that he had given a few nights previously to a noble and learned friend, but lie could only express the same regret, and admit that the provisions of the treaty to which his noble friend alluded, were consis tently and feloniously violated. (Hear, hear.) What his noble friend had said of the Captains-General of Cuba, he also believed was the fact, but lie was glad, however, he had made a distinction in favour of the two distin guished officer:3 who offered such a favourable contrast to their predecessors and successors. He (Lord Clarendon) had not much additional information to give his noble friend but what he had was not altogether of an unsatisfactory nature. He would first advert to the allusion made by his noble friend to the practice of taking slavers for trial into the ports of Havannah. The fact was that the commanders of her Majesty's cruisers had no option in THE SUN, LOND_O.NTI TUESDAY' EVENING/ MAY 31 , 185 3. this matter. It was provided by the treaty, that there should be two courts of mixed commission—one in the colonial possessions of Spain, the other on the coast of Africa, and the captain of a:British cruiser was obliged, by his instructions, to take his prize into Havannah, or Sierra Leone, according as his position at sea might render either place likely to be reached with the greatest speed. It should be recollected that in the case of the three vessels taken by Capt. Hamilton, two out of the three were condemned at this very court at the Havan nah. He would next allude to the conduct of the Cap tains-General, and he was sure their lordships would not expect any very warm defence of these officers from him, but he did not think their lordships would be indisposed to bear anything that the Captains-General had said or done in justification of their conduct. He had, there fore, anticipating the inquiries that his noble friend would make, brought down two despatches, which his lordship would, he was sure, allow him to read in de ference to the importance of the subject. The first was a letter which Lord Howden had sent to the late Secre tary for Foreign Affairs. (In this dispatch Lord How den states that the Spanish minister assures him that every effort shall be made, even to the disregard of the exigencies of the State, for the extinction of the slave trade.) Now, if this had not been followed by some corroborative action, he should not have thought it worth while to waste their lordships' time in reading it ; but he had just received a second letter from Lord Howden, in which he thought some credit was given to the Captain-General. (Lord Howden here informed the Secretary for Foreign Affairs that, in consequence of recent peremptory instructions sent to the Captain- General of Cuba, directing him to spare no exertion, extreme measures had been adopted, even those for which the law offered but a' spare foundation.) Their lordships would consider that this was only a pro mise of someting yet to be done ; but he had on that evening received a letter from Lord Howden—whose zeal and industry in this matter had never been sur passed—stating that the Captain-General acting on the new instructions had instituted a search in the interior of the island, which had resulted in the re-capture of ono hundred negroes. He (Lord Clarendon) did not attach much importance to these demonstrations ; but as they showed that the Captain-General was disposed to act with more attention to the wishes of this country and his own honour, he thought it only right to give him the benefit of this information. The only other subject he should mention was the case of the emancipados, and he thought his noble friend had scarcely done justice to the Spanish Government with respect to the measure that bad been passed to meet this case. Whether the mea sure was great or small—whether it was all they had a right to expect—it would be remembered that it was the measure for which they had constantly asked, and that, therefore, they should be glad it was granted. He would now read the dispatch of Lord Howden. (In this dispatch Lord Howden expressed his satisfaction at the probable settlement of the emancipist question. The Spanish Government had assured him that all persons so situated would be released with the least possible delay.) This showed that to a certain extent the Spanish Go vernment had gone even beyond what was required of them. The last point in his noble friend's speech to which he should refer was his hope that the Spanish Government would become more alive to a sense of their own honour, and more disposed to listen to the representations of her Majesty's Government. On this subject he had received a dispatch from his noble friend which was of some importance. (This dispatch stated that the Spanish Government was at last about to attend to the expostulations of England and the dictates of their country's honour. Additional powers would be given to the Captain-General for searches, and every assistance in the recapture of slaves.) He believed that this was the first decree of such a tendency that had emanated from the council, and this was all the information he had to offer to his noble friend. It was small in amount, but he thought it was not oe unsa tisfactory or hopeless as that which he had been obliged to lay on their lordships' table during their previous week, and he could only repeat the assurance he had given to a noble and learned friend a few nights since, that Government considered that to their own exertions and their own cruisers, they must mainly look for any thing in the way of effectual change. He had again been in communication with his right hon. friend at the head of the Admiralty, by whom instructions had been sent out to the fleet, and their lordships might expect that nothing that the gallantry and zeal of such men as his noble friend had alluded to, could supply, would be wanting to put an end to this abominable traffic. The petition was then ordered to lie on the table, AGGRAVATED ASSAULTS BILL. This bill passed through committee. COMMON LODGING-HOUSES BILL. This bill was reported, with amendments. COMMISSION ON THE BOROUGH OF MALDON. The Earl of ABERDEEN said he had to move their lordships to agree to an address of the House of Com mons to inquire into corrupt practices in the borough of Maldon. He understood that a noble and learned lord opposite had given notice of his intention to oppose this motion ; but he was unable to conjecture on what his opposition was to be based. In the case of Clithcroe their lordships declined to agree to such an - address on the ground that the committee did not report that exten sive treating or corruption prevailed ; whereas in the present case the committee reported that corrupt prac tices had extensively prevailed. Three or four cases of bribery also were given, and it was not to be supposed that those were all the cases that existed. The general character of the evidence appeared to him to bear out the description given of the elections in this borough ; and Maldon had one of the worst reputations of all the boroughs in England for corruption on former occasions. In fact, he repeated, he was quite at a loss to understand on what ground the motion was to be opposed. Lord ST. LEONARD'S said he thought the mode in which the noble earl had dealt with this question was very unsatisfactory. He was opposed to the motion on the ground that there was not sufficient evidence to sup port the finding of the House of Commons ; but by the course which he had pursued the noble earl had left him nothing to answer. Lord BROUGHAM said he should vote for the motion, on the ground that a committee of the House of Commons, after inquiry, had come to a unanimous resolution. (No, no.) He said, " Aye, aye." It was true that on the question of bribery in the case of parti cular individuals there was a division of 3to 2. Their lordships knew how such tribunals were constituted. They were generally composed of two gentlemen on one side and two on the other ; to these were added the chairman ; and it depended on the cast of his opinions what the result would be. (Laughter.) In this case the members divided rationally, two on one side and two on the other, and the chairman decided in the affirma tive. (Laughter.) But though there was a difference of opinion with regard to individual cases, there was none with regard to the following point :—" Resolved unanimously, that there is reason to believe that corrupt practices have extensively prevailed at elections of mem bers to serve in Parliament for the borough of Maldon." He thought the unanimous decision of the committee on this last point was most important. In reading the evi dence he saw reason to believe that there had been a good deal of bribery. But their lordships could only see the questions and answers ' • they had no opportunity of observing the gestures and demeanour of the witnesses, which were, perhaps, as important as the evidence itself. He could not help making a remark in reference to the attempts which were being made to put down bribery and corruption. It was impossible that a long time could elapse before their lordships' attention would be called to this most painful subject—(hear, hear)—when they would have an opportunity of saying whether they thought the best mode of checking bribery and corrup tion was to punish, in a' particular way, one individual for what had been done without his knowledge by other individuals. He (Lord Brougham) wished to get at those other individuals, and he hoped and trusted that that session would not pass over without such an amend ment of the criminal law as would make it dangerous for those other individuals not the persons who were punished now, because they knew nothing about the offence—but dangerous for those who had committed the offence to repeat it. (Hear, hear.) Lord ST. LEONARDS said his noble and learned friend seemed not to have read the whole of the evidence. He had been in the habit of reading evidence of this kind judicially ; and having read the evidence given in this case twice over, he could tell his noble and learned friend that there was nothing on the face of it to sup port the conclusion at which the committee had arrived. His noble and learned friend had spoken of the finding of the committee as if that were conclusive ; but the act of Parliament was framed• expressly with the view of enabling their lordships to fo esevgn r rale m ilsotidiydimotrdi their own opinion, and if they did not act upon the evidence in this in stance, they would neglect their duty. This was, in effect, a judicial inquiry; the borough was put before them on its trial. It was with surprise that he had heard the noble earl (the Earl of Aberdeen) say that the corrupt practices in this borough were perfectly well known. Were they at liberty to act upon hearsay I (Hear.) It appeared to him that to say that all the world knew this borough to be corrupt was to say what was not justifiable. The resolution of the committee of the House of Commons stated that there was reason to believe that corrupt practices extensively prevailed in the borough of Maldon, but they did not say at this particular election, and he apprehended that they must say that corrupt practices prevailed at the particular election which they inquired into. Lord CAMPBELL read the words of the act of Par liament. Lord ST. LEONARDS thought he might state the effect of an act of Parliament without referring to the particular words. (A laugh.) The noble lord here took up the act of Parliament, which, however, he did not read, but made a few observations in a very low tone, complaining of the manner in which his remarks had been received. The noble and learned lord then n t iftaofe o hdr r o heden k erdcoe mo u fts rms p oece hamuomi h rwnann i dtte s tllhheotuti p esrecrnoes a dirnol p issintnotha e thgb r yi uhap s el seerysti t a yi shavnl a d atal eadiwvddadte,hdde walked aaetprooye rtnransproperly eoaceprrudoni out of the house. The LORD CHANCELLOR said it was extremely important that their lordships should understand the principle which should regulate them in concurring in lord (Lord aeptngrr(hrrLoo(ei not to nn.andtnLtc. the eccHrene that conclu sion usfn).. that their t ath conclusionhea hear.) He e troe regretted thatiey s theou should nobleno t n a have arrived. learnedarr ivedilsol. left the house, for be did not b • elieve that any disrespect was intended towards him. (Hear, hear.) d There could be no doubt on reading'the evidence that • t corru . p prac tices had prevailed in Maldon at • successive elections, and he did not care if that conclusion bad been arrived at ' on clear testimony or not. (Hear.) The Earl of DERBY differed from the noble and learned lord As to the construction of the important duty (e)ror, com mitteee—haa.la: All which devolved upon them in reference to addiesses to the Crown. Before the act of last session it was neces sary in each particular case where it was intended to issue a commission with a view to ulterior proceedings, which were to affect the borough and not the individual members by whom the contest was carried on, that an act of Parliament should be introduced for the purpose of constituting an extraordinary tribunal, vested with extraordinary powers ; and their lordships would recd.- loot what great care was taken that there should be grounds for the passing of these particular acts. In many instances when the House of Commons had heard evidence by its committees, and sent up bills for the dis franchisement of a borough, their lordships examined the evidence, but in other cases their lordships admitted the parties to protect themselves and plead at the bar the reasons why the act should not be carried into effect. It was notorious that in the first instance in which an inquiry was asked for—that of St. Alban's—that their lord ships, before consenting to that inquiry, and according to the ordinary practice, requested to have the evidence taken before the House of Commons laid before them. A considerable time was given for the , purpose of ex amining that evidence, and it was his duty to ask their lordships to assent to the bill for constituting the com mission of inquiry in that case. But in order to simplify the proceedings, a general act of Parliament was passed last year, on the principle of the general enclosure act, which authorised the issuing of a commission in the event of a joint address of both house of Parliament. Consequently they were placed, with regard to the ad dresses to the Crown, precisely on the same footing as they were previously to the passing of the act of last session. Therefore if previously to the act of last session they felt bound before issuing a commission to examine and sift the evidence taken before the House of Com mons, he contended with great respect that the noble and learned lord was mistaken in his doctrine when he said that it was not necessary to surround the parties with the same protection as to the examination of the evi dence which they had before the passing of the act of last session —(hear, hear)—and therefore he denied that the onus lay on their lordships' house to prove that the House of Commons had come to a wrong conclu sion. (Hear, hear.) Having stat e d thi s , h e begged to say also that he deprecated and regretted the manner in which this subject had been brought to an untimely con clusion, which caused the abandonment of the case, and the leaving of the house by his noble and learned friend. (Hear, hear.) Considering the great judicial ability of his noble and learned friend, his great skill as a lawyer, his high position, and his age, and looking also to the circumstances of the case and the interests involved, he thought he should not be made a subject of that levity, of that offensive and sneering laughter, which he regretted the noble earl opposite permitted on the part of some of his subordinates and supporters. (Hear, hear.) He thought his noble and learned friend acted in the manner due to his character and position in refusing to continue a discussion in the circumstances to which, for the first time (and he hoped it would be the last time), he felt himself exposed. (Hear, hear.) He could not blame the course his noble and learned friend pursued in declining to continue a discussion in which he had met with disrespect. (Hear, hear.) The Earl of ABERDEEN—My lords, I cannot con ceive what the noble earl means. (Loud cheers.) The noble earl says that I permitted my subordinates — whom does he mean by my subordinates 9—(cheers)-- that I permitted my subordinates to sneer. (Cheers.) I can only say this, that I entertain unfeigned respect for the noble and learned lord—(hear, hear)—that I did not sneer—(hear, hear)—and that I did not entertain the slightest feeling at any time but that of respect for the noble and learned lord—(hear, hear)—and that I listened attentively to his remarks. (Hear.) But when the noble earl charges me with permitting my subordi nates to laugh, I can only say that I do not know any one in this house who is not perfectly free either to laugh or to cry. (" Hear, hear," and a laugh.) Lord CAMPBELL said he regretted the course the debate had taken—the more so as the blame, if any, attached to him. The noble and leaned lord, for whose learning and character he entertained the most sincere respect, in arguing the case, stated that the report of the House of Commons did not comply with the terms of the act of Parliament, because it did not say that the corrupt practices prevailed at the last election. He (Lord Campbell) dissenting from that view of the act, asked the noble and learned lord to refer to the words of the act of Parliament, as was the ordinary habit in courts of justice. (Hear, hear.) He did that without meaning the least disrespect to the noble and learned lord. (Hear, hear.) Neither did he believe that the noble and learned lords near him meant the slightest disrespect towards the noble and learned lord. (Hear, hear.) With regard to the question before the house, they were bound to see that the evidence was such as to justify the House of Commons in coming to the con clusion they had come to ; but it was not necessary that their lordships should come to a distinct conclusion of their own. The noble earl's (Derby's) remarks had re ference to a bill for disfranchising a borough, in which case it would be necessary for their lordships to consider the evidence for themselves. (Hear.) The address was then agreed to. The other orders were disposed of, and their lordships adjourned at a quarter to 8. HOUSE OF COMMONS—(YESTERDAY. ) Lord GODERICH presented a petition from Hud dersfield in favour of the Combination of Workmen's Bill. MILLOW MAIL. Mr. V. BROWNE wished to ask the Secretary of the Treasury whether any contract has been, or is about to be, entered into by the Post-office authorities, for the conveyance of the mails, for one year, between Mallow and Killarney, by a one horse cart, although the railway between those towns will be opened in the course of a few days? Mr. WILSON replied in the affirmative, adding that the hours at which the railway company ran their trains did not suit the convenience of the public. ' KAFIR WAR. Mr. ADDERLEY wished to ask Lord John Russell whether he would allow the postponement, if necessary, of the vote in Supply for the Kafir war, until the pro mised papers on that subject are presented. Lord J. RUSSELL said the papers would be laid on the table shortly, but the vote would not be taken till they were before the house. AFFAIRS OF TURKEY. Mr. DISRAELI said he wished to ask the noble lord the member for the City of London a question re. specting the present state of the affairs of Turkey, and perhaps the house would permit him, in doing so, to preface his question with a brief statement, although his doing so might contravene the regulations of the house. To make the question intelligible, it was necessary that he should draw the attention of the house to dates. The house was aware, that since Friday last, when he addressed a question to the Government on the sub ject of our relations with the Porte, the Russian am bassador, Prince. Menschikoff, quitted Constantinople because his ultimatum had been refused. It appeared that Prince Menschikoff left Constantinople on the 22n41 inst., and to communicate between Constantinople and St. Petersburg would require seven days. Prince Men schikoff therefore would not reach St. Petersburg until the 29th of this month. Now, assuming for a moment that the Emperor of Russia might wish to act instantly and with decision upon Constantinople, which he could do, as he had a considerable fleet and military force at his command, they must remember that it would take seven days to pass from St. Petersburg to Sebastopol. This would bring the dates down to the sth June, four days would be required to effect the passage between Sebastopot and the entrance to the Straits, and that would bring the dates down to the 9th June ; but it would be impos sible for a Russian feet to obtain a complete entrance into the Straits until the 1I th June. Assuming that there would be no considerable opposition to their entering the Straits from the Black Sea, the Russian forces would, by the latter date, be enabled to pass the Dardanelles, and, obtaining possession of the castles, prevent any other fleet entering. Hiving stated these details to the house, which were absolutely necessary to explain the point of his question, he begged to observe that on Saturday fast, after the minister had thought proper to give directions lor our admiral at Malta to proceed with the British fleet to the Dardanelles, he could have done so vitt Marseill es, as there was a steamer waiting for the purpose at •the moment, and our admiral would have received his in structions by the 2d of Jane. It would take seven &vs for Admiral Dundas to proceed from Malta to the D ar danelles, and therefore he would arrive on the 9th, exactly two days before the Russian armament could make its appearance. Now, the question ho wished to put va s this, whether, taking the contingencies to which he :had referred into consideration, the Government had issued nstructions to the Admiral at Malta to proceed with the fleet to the Dardanelles. Lord J. RUSSELL—Sir, in the present state of The relatiOns between Russia and Turkey, I must deel ins answering the question which the right hon. gentlest lan has put to me ; and I beg leave to add, that if he -will give notice of any motion that he may intend to make on the subject, the Government will be ready to dteend the course which they have taken. (Loud cheers.) SUPPLY. In reply to Mr. GROGAN, Lord J. RUSSELL said be would certainly nt be the first order on that day. INCOME TAX. - - --- - The House then went into committee upon the Income Tax Bill. On clause 26, The CHANCELLOR of the EXCHEQUER said. the hon. member opposite (Mr. Barrow) had an amendment on the paper for the purpose of making an allowanaa to tenant farmers in respect of interest on borrowed money. He thought the hon. member had proposed the amc.nd nient under a misapprehension, for under schedule B tenant farmers were entitled to such an allowance in the same way as a trader under schedule D. Mr. BARROW was glad to hear the Chancellor of the Exchequer make that declaration , but be though,t it w ould do uo harm to insert the words he proposed in the bill. The CHANCELLOR of the EXCHEQUER. ob jected to that course. After a few words from Sir F. KELLY and Mr. BRIGHT, The CHANCELLOR of the EXCHEQUER said, though the Government entertained no doubt as to tenant farmers being entitled to this allowance. by the bill, they intended to propose a clause after the bill had gone through committee, to place the matter beyond dispute. Mr. BARROW said he was satisfied with the expla nations of the Chancellor of the Exchequer, and he would not propose the amendment. The clause was then agreed to, as were also 27, 23, 29, and 30. On clause 31, Mr. SPOONER moved the addition of the following proviso at the end of the clause :—" Provided neverthe less, that nothing in this act shall be construed to com pel any occupier, being a tenant for the time being, to pay the arrears f income tax due by any former tenant or occupier of the same lands, tenements, or heredita ments, or to deductand retain from his landlord out ofany subsequent payment of rent such arrears, unless the landlord shall have received his re nt for the period for which the arrear is duo." He contended that nothing could be more unjust than to make either the landlord or tenant pay arrears due by a former .tenant. The CHANCELLOR or the EXCHEQUER opposed the clause. It was a just principle that the landowner should be held liable, and the reason was that he had a special law for his benefit (whether fairly or not was not now the question) whereby he had powers and security in regard to the recovery of rent which no other creditor was possessed of. Mr. SPOONER referred to special cases in which the clause would operate injuriously. Colonel DUNNE thought if this clause inflicted an injustice in England, that injustice would be four-fold in Ireland. The CHANCELLOR of the EXCHEQUER thought even if that were the case, that the Irish landlords had a great advantage over the English landlords. Land in Ireland was free from the charges operating in England. This proviso was, for other reasons, objectionable, be cause it was calculated to shake and open up the whole law of recovery for rent. After a few words from Mr. FRESHFIELD arid Mr. FRENCH, Mr. LUCAS asked when the committee would be in formed as to the fate of the three clauses dealing with this point, which had been postponed the other night at the request of Irish members. The CHANCELLOR of the EXCHEQUER said that these clauses had been remodelled. It was pro posed to retain the power of resort to occupiers in re spect to towns. In levying the tax on land the resort would, in the first instance, be on the immediate lessor. After a further conversation, in, which Sir J. SHELLEY and Colonel DUNNE took part, The committee divided, when the numbers were— For the proviso 69 Against 145 Majority On our return to the gallery we found a conversation in progress, Lord NAAS and Mr. H. HERBERT speaking, re specting the three clauses alluded to above. The CHANCELLOR of the EXCHEQUER said that he was not asking the committee to pledge themselves to the clauses that evening. He would have them printed immediately. Mr. FREWEN said that on the coast between Sussex and Kent there were large tracts of land which were con siderably below the level of the sea at high water, and the water was prevented from inundating the land by means of sluices, which were open when the tide was out, and closed when the tide was coming in, and which drained the land. The expense of the works was defrayed by scots levied under an act of Parliament. He asked whether a deduc tion would be allowed for these scots ? The CHANCELLOR of the EXCHEQUER did not think that allowance could be made for the expense of draining the laud. The clause provided for deductions for sea walls and embankments. He did not think it would be possible to go into all these matters, At present the law allowed charges of this kind, but it limited them to charges made by rate. Mr. FREWEN said in the case to which he referred the soots were levied under act of Parliament ; and, if it were not for these sluices, the sea would cover that part of the eountry. The CHANCELLOR of the EXCHEQUER said then the case was provided for already. Mr. LOCKHART moved an addition to clause 83, pro viding that a deduction shall be made for the amount of parochial rates, taxes, or assessments in Scotland, which by statute or custom are payable by the landlord. The CHANCELLOR of the EXCHEQUER said the hon. gentleman had directed their attention no doubt to an inequality, but the question must be treated in refer ence to its general bearings, and it would be found that this inequality was one of a multitude which to a great degree balanced one another. If they were to allow this claim the English landholders would think their own case a very hard one. Did not the hon. gentleman think that the charge for public burdens was a more reasonable one than the charge for repairs ? He thought that the charge for repairs was one which they would naturally have allowed before they allowed the charge for public burdens. He believed that the charge for repair in Scotland was very little as compared with England, because in Scotland the system of granting leases was so much more general, and the tenant did the repairs. Well, he knew something of Scotch leases, and he never knew of a Scotch lease in which the tenant did not do the repairs. He should say that practically the position of the landlord in Scotland was no worse than that of the landlord in England, but the main question at issue had been already decided by the House of Commons, namely, whether the landlord under schedule A should pay on the gross rental or on the net rental, and a large majority had decided that he should pay on the gross rental. The motion of the hon. gentleman pointed to breaking up the framework of the tax. It would lead to a claim on the part of the English landlords, to claims on the part of the owner of houses, the repairs of which cost from 10 to 20 per cent. of the rental ! and it would also lead to claims on behalf of the mercantile and profes sional classes. Mr. BAILLIE said the right hon. gentleman, by his argument, only met one injustice by another. The re pairs of the Scotch farms practically did not fall on the tenant, as the buildings were given to him in good repair, and all he had to do was to leave them in the same state. Mr. SMOLLETT thought the question of repairs had nothing to do with the o.mendmant. The Scotch proprie tors paid the rate themselves, and they ought to be de ducted. Sir G. GOODMAN opposed the amendment. Colonel BLAIR supported it, and complained that it did not receive due attention, which was, he supposed, because a Scotch grievance was so rare in that house. Mr. DUNLOP put the case of an estate in England worth 1,0001. a year. In England the tenant paying the rates, amounting say, to 1001. a year, would pay 9001. rent to the landlord, while in Scotland the tenant would pay a rent of 1,0001. and the landlord would pay the rates, thus reducing his real rental to 900/. He was, however, charged with 1,000/. Nevertheless, he (Mr. Dunlop) thought that the tenants in Scotland had an advantage over those of England, and he should, therefore, not sup port this amendment. This was a rough sort of justice, he admitted, but in a matter of this kind it was impossible to strike an exact balance. He had supported the Chan cellor of the Exchequer all through, and he should not desert him in 'a case which concerned his own interest After some further conversation, The committee divided— For the amendment Against it . 42 . 101 In answer to Mr. CRAUFURD, The CHANCELLOR of the EXCHEQUER said that the principle of the law was that borough corporations should pay for the protection afforded to their property as well as private individuals. With respect to their other revenues, the law was, that where a duty on articles im ported into towns was levied under on act of Parliament, it was not chargeable with income tax ; but, where it was imposed by local by-laws, then it was liable to the tax. Mr. M‘MAHON said there were cases in Ireland in which the tenant was required by custom to repair a sea embankment. Surely, in such instances, they ought to be treated with the same consideration as landlords. The CHANCELLOR of the EXCHEQUER assented, and promised to consider the point. Of course the cir cumstances must be inquired into, for where there was such a custom, an equivalent was most probably allowed in the rent. The clause was then agreed to. On clause 34, Mr. FREWEN, who had an amendment on the paper affecting the hop-growers, said that as most of the hon. gentlemen who were interested in the subject were at din ner, he would not press the subjeot then, further than pro test against the injustice done to his constituents. He would bring on the matter at another stage. The clause was then agreed to. On clause 35, which made an allowance of one-third on rent charges, Lord NAAS said that rent charges in respect of Irish loans ought to be exempt altogether, inasmuch as many of the loans had been taken for the sole purpose of affording relief to a starving population, and had not proved of the slightest benefit to the landowners. Besides, a large por tion of the rent charge was repayment of capital, and money ought not to be taxed. The CHANCELLOR of the EXCHEQUER said that the clausellad no exclusive reference to Ireland. By some oversight in the previous bills rent charges had been omit ted, which was of course unjust and a great anomaly. As for that portion of the rent charge which consisted of re payment of capital, surely that ought not to be exempt. A similar claim had been made on behalf of clergymen who had borrowed Money from Queen Anne's Bounty Fund in order to rebuild their parsonages, such loans being repaid by instalments out of the annual income of their cures. That he had also resisted, because the employment of one's income in the payment of a debt was no ground for exemption. (Hear, hear.) Colonel BLAIR thought the case of the borrowers of these loans a very hard one. Mr. FRENCH, on the other hand, considered that everything they had a right to demand had been conceded to them. (Hear, hear.) • Mr. GEORGE drew the attention of the Government to the case of tenants for life, who, having accepted these loans, had borrowed the money to pay off the instalments at once. He thought that they ought to have the same allowance as persons 'who were paying off their loan by instalments. The CHANCELLOR of the EXCHEQUER thought the case was as broad as it was long. They had no more right to exempt a payment for a debt than to exempt a payment to one's butcher or baker. (Hear, hoar.) Colonel DUNNE considered that two-thirds would be nearer the justice of the case than one-third ; but these payments ought to be exempted altogether, because there were many cases in which the loans had not only been of no benefit, but had boon quite ruinous. The clause was then agreed to. On clause 37, which provided that the same names might be continued from year to year, The CHANCELLOR of the EXCHEQUER explained that the sole object was to prevent trouble and annoyance, but of course the charge would fall on the real owner and occupier of the property. The clause was then agreed to. On clause 38, The CHANCELLOR of the EXCHEQUER (in answer to Mr. Malins) said that the object of the proposal was to afford a boon to the proTessional classes, by assimilating their case with that of tradesmen. By the present law a tradesman was only chargeable on the average profits of the last three years, but if in the 4th year he could show that his profits were below that average, he was allowed the deduction. He (the right lion. gentleman) would how ever make inquiry whether there was any objection to granting an option of the two modes of assessment. On clause 39, , Mr. DUNLO] suggested that ministers should be allowed to deduct all expenses necessary for the perfor mance of religions services. After a few words from Mr. G. A. HAMILTON and Mr. 31`MAHoN, The CHANCELLOR of the EXCHEQUER said the question was one of great difficulty. He should be glad to allow these expenses if they could be defined : but there was great difficulty in doing this. Where an excise officer was compelled to .hire a horse, it was easy to see that that was an expense necessarily incident to the dis charge of his duty. But in the case where a Roman Catho lic priest paid 2 guineas or 5/. a year to the support of his bishop, it was difficult to say whether that was a neces sary expense. Tho principle was an equitable one ; and if any terms could be devised which would prevent its receiv ing an undue latitude of application, and being made the means of fraud, he should be happy to consider them on the bringing up of the report. The clause was then agreed to, as was clause 40. In clause 41, The CHANCELLOR of the EXCHEQUER introduced a verbal amendment, which he said would principally affect some classes of persons in Scotland, who were ob liged to contribute a certain sum out of their salaries to wards the support of their widows and orphans ; and the object of the words now introduced was to place such deductions on the same footing as premiums on life as surance. Mr. T. CHAMBERS said the terms of the clause would confine the deductions to be made in respect of life as surance to assurances effected with companies that were either incorporated or completely registered under the Joint-Stock Companies Act, and there were many com panies that did not come under either of thos. descrip tions. The CHANCELLOR of the EXCHEQUER said the provision 'would confer a very considerable benefit on in surance companies by inducing persons who had no t hitherto insured their lives to do so, and it might lead those of the companies which were not yet completely re gistered to become so. He had had no representation from the companies complaining of this provision ; and though it was not absolutely essential to the act, it was not unfair, while they were giving a boon to the com panies, that they should have some public and authentic information as to what these companies were. In answer to another hon. member, The CHANCELLOR of the EXCHEQUER said there was not the slightest doubt as to the respectability of many of the non-registered and unincorporated companies. It was far from the intention of the Government to cast a slight upon those companies. It was a general object of public policy. Mr. MALINS said it would be unfair to compel the companies to register by a side-wind. The CHANCELLOR of the EXCHEQUER said it would be a real boon to the insurance offices, being a sti mulus to the practice of life insurance. Mr. J. G. PHILLIMORE hoped the right hon. gentle man would press the clause. The amendment and the clause were then agreed to, as were clauses 42, 43, and 44. On clause 45, The CHANCELLOR of the EXCHEQUER stated, in answer to Mr. G. A. Hamilton, that he was not prepared to assent to any proposal excluding the Government from resorting to the services of the collectors of poor rates in case of need. Mr. GEORGE said it was objectionable to mix up any other tax with the poor rate in its collection. This had been done in regard to the Consolidated Annuities—a most unpopular tax. It would be better for the State to bear the expense of a distinct machinery for the collection of the income tax than to slip it in as a portion of the poor rate. After a few words from Mr. I. BUTT, the clause was agreed to, as were the remaining clauses to the end of the bill. The CHANCELLOR of the EXCHEQUER then pro posed to negative the postponed clauses, 13, 14, and 17, in order to propose amended ones. After conversation on the point of order, in which Mr. I. Butt, Mr. G. A. Hamilton, the Chancellor of the Ex chequer, aid the Chairman of the committee took part, the proposal to negative the clauses was agreed to. The CHANCELLOR of the EXCHEQUER read the clause which he proposed to substitute for clause 13. He said that it adopted the poor-law valuation as the primary basis of the assessment under schedules A and B, as was done in the old clause. It omitted the next two lines, and then proceeded—" The assesssment of the said duties in Ireland under schedule A is to be made upon the landlord or immediate lessor of such tenements or rateable here- ditaments ; or, if it shall appear to the commissioners for special purposes necessary or proper, the said assessment shall be made upon such person as the rate for the relief of the poor would be made upon in respect of any such pro perty under the provisions of the act hr that behalf ; and the assessment of such duties chargeable under schedule B, shall be made upon the occupier of such property." Provisoes were added having two important effects. They enabled the party assessed, if he thought he could show that the 'annual value of his land was less than the poor-law valuation, to have the privilege of appeal, and to be assessed upon the annual value ; and they gave the landlord a power of reducing the poor-law valuation to the standard of the actual rent payable, in cases where the actual rent was less than the poor-law valuation. (Hear, hear.) Where the rent was more than the poor. law valuation, there the landlord would obtain the benefit of the difference. It was intended that the assessment should be made on the landlord or the immediate lessor, in the absence of cause to the contrary ; but in the exist ence of such cause, the assessment might be made upon the person upon whom the assessment for the relief of the poor was made. It might be asked why a discretion was retained? The Government thought it would be better upon the whole, for the peace and contentment of Ireland, and likewise for the easy and satisfactory collection of the tax, that it should ordinarily be levied on the immediate lessor. (Hear, hear.) They were led to this conclusion from a variety of considerations, into which it was not necessary for him to enter, as they were doubtless present to the minds of the Irish members. The reason why they thought it necessary to leave a discretion was this : The case of messuages and of towns was very different from that of lands. There the occupier was the proper party to be assessed. Generally speaking, with respect to towns, including dwelling-houses, and probably factories, the natural and proper course would be to levy upon the oc cupier • but with respect to land, the best course would evidently be to levy front the immediate lessor. But it was necessary to retain the remedy against the occupier, in order to get at the immediate lessor, as otherwise there might be difficulty in finding him. (Hear, hoar.) Hence, they took for the standard and basis of the assessment the poor-law valuation, which in Ireland might not be, upon the whole, very different from the actual rental of the entire country, though in some cases it was above, and in many below it. Where an actual rental was below the poor-law valuation, if they levied on the occupier, of course he must be required to pay on the poor-law valuation. But this difficulty at once arose : in every instance where the poor-law valuation was above the rent actually cove nanted to be paid, there was a certain surplus of poor-law valuation over and above the rent, upon which they must first levy the tax. Where the poor-law valuation was 1001. and the renb 901., if they collected from the occupier they must levy 100 sevenpences ; but when he repaid himself he could only deduct 90 from his landlord. Ho was there fore ten sevenpences out of pocket ; and for that small sum, less than 65., he must go through the ordinary process for procuring repayment. That was an inconvenience which would probably only occur once, as it would be as sumed that the case stood in statu quo till there was reason to believe that it was altered. Still it was a serious inconve nience and a considerable hardship to small occupiers ; and they were dealing with a country where the bulk of the oc cupiers were small, and where very few of them would be called on to pay occupation profits. In that case they would be chargeable with the income tax upon the differ ence, and it would be a very serious wrong to take it from them. He must also confess that, considering the novelty of the tax in Ireland, and the vast number of occupiers, it was important, even in the matter of expense of collec tion, that they should not have to resort to a great number of persons ; but this was a far less serious evil to the dis , satisfaction which would result from persons with very small incomes being called upon to pay the tax in the first instance, after they had been given to understand that it would not be levied upon persons whose incomes were less than 1001. a-year. It was on these grounds Government proposed to the committee to frame the act of Parliament so as to show that the assessment in regard to the holders of land should be made ordinarily on the immediate lessee, hut with a power to come where necessary direct upon the occupier. The clause contained two important pro visos—the one giving the right to appeal to the person assessed, whether lessor or occupier, to reduce the amount to the annual value when the assessment was made above that amount ; and the other to meet cases when the rent was less than the poor-law valuation. There was another clause which he proposed to substitute for clause 17, as %.o the mode of recovery. He was anxious to consult tile convenience of the committee in reference to the consider ation of these clauses, and suggested that, perhaps,. - the better course would be to insert them in the bill so that they might be read in conjunction with the clauses - which preceded and followed them, as in that way he thought they would be more fully understood than if they were printed separately in the votes. If this course should be agreeable, he would move now to add these clauses to 'the bill, as also that proposed by the hon. member for Dublin University, for defining the deductions in the ease of the 1 incomes of the clergy of Ireland which the Government adopted, then he would have the bill reprinted, and fix a. day for the third reading, when the discussion might be taken. Lord NAAS understood from the right hon. gentleman's explanation that these clauseawould introduce a totally new mode of assessment, for which hon. gentlemen on that (the , Opposition) side were not in the least degree prepared, an d. which it would take some time to enable them to form : I n opinion upon. The right hon. gentleman had distinc t ly stated that the mode of assessment in Ireland should be the same as that in England ; but that was altogether dif ferent from anything that existed here. He appeals, Ito the noble lord (J. Russell) to consent to the chairman's ; re porting progress, that the clause should be printed and brought on for discussion on Thursday on the recoms nit ment of the bill. Mr. MAGUIRE could not see any reason why the o ccu pier of a small house in a town, who was not hin iself liable to the income tax, should be called upon to pi .y it in the first instance. Lord J. RUSSELL thought the more convenient a tode would be to insert the clauses in the bill, and take the discussion upon them on the report ; but if that was ob• jected to, they might be inserted when th;) report was brought up, though that would be hardly as convenies it a course, for until the clauses were printed and insert ed, they could not be seen and judged of in connexion s ith the rest of the bill. It was, however, most desirable t hat they should not be delayed beyond Monday, and as the noble lord suggested Thursday for the discussion of the clauses, ho should be quite ready to take it then on. the report. Ihlr. G. A. HAMILTON thought what was requil •ed was an opportunity of discussing these new clauses in co: 011- inittce, and suggested that the bill should be recommitt ed for that purpose. Lord J. RUSSELL had no objection, provided it w as understood that the discussion should be confined to t he points raised on the new clauses. Lord NAAS concurred in this arrangement. Mr. BUTT thought it hard upon the landlord to be cot a. pelled to pay the income tax upon the rent before he Z 3. served it. Mr. M`MA.HON suggested that allowances should 1 e made iu levying the tax for l osses from flood, fire, . 3 or blight. Ir. CAIRNS asked if the effect of the proposed clan i e i was to be that the owner or occupier of the house was • to pay the tax irrespective of the receipt of the rent? The CHANCELLOR of the EXCHEQUER replied th at it had never been the practice, under any income tz i bill, that the tax should not be raised until the rent w as paid. He ought to have stated when he spoke of the oca a piers in the towns as being the person upon whom it thou ld be levied in the first instance, that he did not mean to i n elude the smaller class of house tenants. The understan a ing, he believed, was, that the c l auses should now I be brought up, th a t the bill should be reported to•reorre' A', that it should be re-committed, and the discussion taken on these clauses on Thursday, and that it should be read a third time on Monday. Sir G. BOOTH inquired whether the landlords would be required to pay the tax half-yearly ? The CHANCELLOR of the EXCHEQUER—The pre sumption is that the rent is received half-yearly. Several HON. MEMBERS—Not in Ireland. The CHANCELLOR of the EXCHEQUER had always thought it was received in two payments in the year; but, be that as it might, the tax would be collected half-yearly ; but that which was due in one half-year would be payable in the next. Mr. MAGUIRE asked what class of house occupiers it was that the Chancellor of the Exchequer proposed to ex empt from the payment of the tax ? The CHANCELLOR of the EXCHEQUER replied that that would require consideration. The clauses were then brought up, together with that proposed by Mr. G. A. Hamilton, and adopted by the Chancellor of the Exchequer as to ecclesiastical incomes, and added to the bill. Mr. I. BUTT moved the following clause—" That in every case in which, for the purposes of this act, it shall be necessary to ascertain the annual income derivable by any person out of property in Ireland chargeable under schedule A, such income shall be calculated exclusive of any amount payable out of, or deducted from, the same on account of poor rates." The CHANCELLOR of the EXCHEQUER had Icon siderecl this clause, and it appeared to him that the case it was intended to meet was already provided for. The income tax was entirely calculated on the basis of its being exclusive of the poor rate ; and by a clause which he had just brought up, landlords would be allowed to show that the rental on which they were to be assessed was exclusive of poor rates. Mr. I. BUTT said his impression was that as the act stood the landlord would have to pay on a nominal rent, which was inclusive of poor rates. The CHANCELLOR of the EXCHEQUER would take care that the object sought by the hon. gentleman was secured. The clause was then withdrawn. Mr. BLACKETT then moved the following new clauses : "1. That allowance shall be made for bad debts as de ductions from the income liable to be taxed under this act, according to the following rules :—Wherever a debtor shall be declared bankrupt, the whole amount of his debt shall be deducted from the profits of the creditor for the year in which the declaration o f b an k rup t cy s h all have taken place, and all dividends p a id i n th a t or any following year shall be accounted for by the creditor in his returns for the year or years in which the same shall be respectively received by him ; and whenever a composition shall have taken place between a debtor and his creditors, such sums only shall be liable to income tax as shall have been actu ally received by the several creditors within the year for which their respective returns are made. "2. Whenever it shall seem reasonable to the commis sioners that a deduction is fairly due for wear and tear of machinery, such deduction shall be at tho rate of 51. per cent. on the returns of income liable to this tax. "4. Whenever any person is called upon to produce his accounts under the provisions of this aci, it shall be op tional to him to require that all further proceedings in order to an assessment on him shall be taken before the commissioners for special purposes, notwithstacding his having omitted to give notice of his intention within the time and according to the form appointed by sections 130 and 131 of the said act of the sth and 6th years of the reign of her Majesty, chapter 35." The CHANCELLOR of the EXCHEQUER admitted that the questions were of great difficulty and importance, and he apprehended, therefore, it would not be wise to adopt them. The first clause departed from the whole principle upon which the income tax was based, and he (the Chancellor of the Exchequer) was consequently ap prehensive of it. With respect to the second amendment, he doubted if it would be an improvement on the law as it-stood. The third clause would be in effect very excep tionable, as it would encourage parties to drive two sets of machinery, with a view to avail themselves of the oppor tunity that would be thus afforded to them of appealing to two different tribunals of commissioners. Sir J. WALMSLEY said that it was a great hardship on men in business that the commissioners of income tax refused to take cognisance of bad debts except in very special cases. Mr. G. BUTT thought the reasons urged by the Chan cellor of the Exchequer for not accepting the amendments proposed were far from satisfactory. He hoped the com mittee would support the amendments. The CHANCELLOR of the EXCHEQUER thought it would be better to leave the amendments in his hands, and he would endeavour to frame something that might be an improvement on the law as it now stood. (Hear. hear.) After a few words from Mr. E. EGERTON and Mr. CHEETHAN t _ _ Mr. J. PHILLMORE suggested that a rule should be laid down ensuring uniformity of decision in all cases of appeal. (Hear.) Mr. A. HASTIE would support the principle of uni formity. (Hear.) Mr. BRIGHT said that whilst agreeing in the general proposition of the tax, he should insist on such modifica tions as would render it more acceptable to the public at large. If the Chancellor of the Exchequer paid income tax as a manufacturer he would soon see the difficulty which the second clause was intended to remedy. It was the custom to expend much money in keeping the ma chinery in order, and the deduction of 5 per cent. was con siderably less than the depreciation of the machinery by annual wear and tear. (Hear.) With regard to the third clause, he could not understand why it should be objection. able. (Hear, hear.) He thought that some mode ought to be adopted of making the tax agreeable to the public ; and he complained that the right hon. gentleman had declined to give any pledge that he would take the matter into his con sideration, and make such alterations as were advisable. No doubt, if he merely wished for a rough and ready way of raising a sum of 6,000,0001., that might be easily devised ; but it ought to be the duty of the Government to make a tax, which was to last for a considerable period, as equi table and agreeable as possible. Sir W. CLAY would also put in a claim in favour of the shipping interest, who were fairly entitled to some deduc tion on account of wear and tear and deterioration. 'ThnCHANCELLOR of the EXCHEQUER said that as regarded the first of the clauses proposed by the hon. gentle man some consideration might fairly be given to it ; but, as regarded tho second and third, he doubted very much the propriety of sanctioning them. What was intended by the hon. gentleman was an allowance for what was com monly called deterioration. He was not prepared to deny that a great deal might be said in behalf of that principle ; but then the question stood in a peculiar position. If they were called upon to consider the depreciation of machinery and of ships, and one had just as good a claim as the other, then they must take into consideration how far the admis sion of that principle with regard to these two interests affected other great classes of taxpayers. He reminded the committee that the assessments under Schedule D were calculated upon the average profit of the three pre vious years. If the ,fourth year did not equal the preced ing three, then the trader was entitled to the benefit of it ; but if it exceeded the previous years, then he was not required to pay upon the increased profits. Seeing the mtreme lenity with which he was dealt with in this in stance, and that he also had an allowance for repairs and expenses of management, it became a matter of grave con sideration whethr the committee would be justified in giving that further concession. Mr. J. B. SMITH called the attention of the committee to the case of Mr. Fielden, formerly a member of that house, to show that the the trader was not always so fairly treated by the local commissioners. Although he had lost a great quantity of money, he was assessed upon the ave rage of the three previous years, and was actually com pelled to pay, his goods having been seized and sold in the market place. If there had been a power of appeal. Mr. Widen never would have been compelled to pay in that unjust 'manner. Why should there not be a power of appeal from the local commissioners to some superior tribunal? • Mr. ELACKETT had received so much encouragement from the tone of the conversation which had taken place, that he should take the sense of the house upon his first proposition. The CHANCELLOR of the EXCHEQUER said the government had a pecuniary duty to discharge, and that was to look after the interests of the public and the re venue, and he could not give his assent to the hon. gentle man's proposition. Mr. BLACKETT said if the right hon. gentleman weed undertake to carry out the principle, he should not oppose any further impediment to the business of the committee. Mr. G. BUTT was prepared to vote for the first clause, doubting whether any better one could be devised to carry out the very principle which had been recognised by the right hon. gentleman himself. Mr. W. MILES said as the right hon. gentleman was willing to give the matter his consideration, he would re commend the hon. gentleman to withdraw his clause. The Chancellor of the Exchequer had, he thought very pro. perly, refused to bind himself down to any specific clause, and he would recommend the hon. gentleman to leave the question iu the hands of the Government. If machinery was once admitted to exception, agriculture might very fairly put in its claim to consideration. Mr. MITCHELL said he believed the fair principle to adopt in that matter would be, to allow parties to make a ' fair valuation of their bad debts at the end of the year, , just as they made a valuation of their goods. Mr. BLACKETT said he would not press his motion to a division. He should, however, reserve to himself the right to bring it forward on a future occasion, if he should think that the subject had not been fairly taken into con sideration by the Chancellor of the Exchequer. The CHANCELLOR of the EXCHEQUER said he believed the just and proper principle to adopt in that matter was that which had been laid down by the hon. member for Bridport (Mr. Mitchell). The clause was then negatived without a division. a a n n , ( l l n th ega ird ti c v l e a d us w es it p h r o o u p t e a se d d iv l is y i llf en r . .BLACKETT put BALL moved the addition of the following clause wtoelaTit•hehr. e e al jbsseioncni :—"( The Lords Commissioners of her Majesty's Treasury shall nominate one fit person in Great Britain and ono other fit person in Ireland, to act as official trustee under this act ; and it shall be lawful for any pe rson t o transfer or assign to such official trustees any sum of money or any share in any Government stock, or in the stock of an y public company, to be held by such official trustee upon, irrevocable trusts for the benefit of the wife, child, or chil dren of the person transferring or assigning the same • and if the whole beneficial interest in seuecfehffsueracetohnliepyo,ust::kd.eatu naf t:t m led sai t d o be d e° ed in u or et e Person either shares, shall by the operation of sh th a e ll tru be st e s market value (at the rate tvoesttaekde'ineffteheet wife, immediately, ch ild or e c re h r t i t l e :le ak ot the e such amount person, ef such then money, h e or sh e last ascertained before the period of such.trarer or assign maneynty)eoafr , s i f i t c .e h m st t e n e e k a o t r a et shares, o f so annualt ran s t f :o z r o e m c e o ; . r .i as r seisgpneot e ed in which such person maybe chargeable e ithduties under the respective schedules D and E to this :pct annexed ; p rov id e d always, that the whole o amount nooonut ofof c u le n d oh uc ti t i i n o n n s w fo h r ic o li r m asa ay ig b n e . claimed in any year n ment shall not exceed one-fourth income liable to duties under either tax the sums which parties might port of their families • part of the whol e annua l pt from payment o f the His object was toe or both o f tli , ) schedules aforesaid." and in order Jed he would appoint an official investto carry out that oh for the futon ' e sup trustee, who should be the depositary of the sums invested. The CHANCELLOR of the EXCHEQUE:R, said he felt bound to oppose the clause. He could not consent to a pro posal under which an encouragement would be given to the locking up of large masses of capital ; and he did not think that it would be advisable to effect an arrangement of such importance in the case of a tax which, ho hoped, would be discontinued at no very distant period. After a few words from Mr. E. BALL, the clause was negatived without a division. Mr. I. BUTT moved the clause ho havel d . proposed last_ that parties migl...t_tAe option of week, providing assessed by the Tent' commissioners. being originally f the E 'CHEQUER, . o bjec ted . The CHANCELLOR o stefished at the concluot of the right Mr. I. BUTT whoa i n—(r)— e had postponeti. the clause hen. gentlenia it ) tbs le° 6 `U•