The Sun. — London, England, 1857-02-03 00:00:00

THE SUN,^ LONDON, TUESDAY EVENING, FEBRUARY 8. 1857. Naval and Military 12312digenCe. , that it was extremely difficult, indeed impossible, to levy Ch. of Ex.-Bnt could the 'property of the country sup- . ' the tax more equitably, pert the burthen ? ea Spes(with indiguation)l'llsimplify the matter for them Sp. -First tell me wat is the estimated value of the The 90 th Regt., which marched into Portsmouth property in Great Britain? • before I have done with it. garrison from Aldershot last Fridae, received orders . Ch. of Ex -I must adroit, sir, that the taxis not strictly Ch. of Ex.-It has been estimated by the best statists to i yesterday to hold themselves la readicets to embark ' a property tax ; bat how do you prove that the burthen be worth 5,000 millions. about Saturday next hr India. ; falls in the inverse ratio of equity and fairness ? Sp.-It is more than that, as your Income Tax returns 1 , In pursuance of the recent general order received at ' Sp -I shall make yeti prove that. Get me down a copy demonstrate; but I will assume that your figures are cur- ' Woolwich relative to the suppression of the allowance •of my Rudiments of Arithmetic. rect. Now tell me, what is the average annual charge on heretofore granted as " lodging money" to officers of the I Ch . cf Ex. ( p roducin g a dust y vol a m e) - Here , sir , is a the countr y for national purposes? , corps of Artillery, the commandant b of the garrison bits copy of your invaluable treatise. Ch. of Ex.-Say, in time of peace, about 50 millionnt So (earcastically)-Yes "invaluable treatise" indeed • Sp. (sharply)-Then 5,000 millions cannot pay 50 roil nailed written instructions requiring then to pay speedy yo - u'm . 'ay work. a sum in the dust upon the corer. ' lions, or, in other words. 5,030/, cannot bear the burthen attention to it, and make application for barrack quar- Ch. of Ex.-I must plead guilty of neglect of the science of 50 1 . annually? Why , if all the existing nixes were term, which seal be provide:: for them according to the w hi c h derived additional lustre ront your - swept away to-morrow, a Property Tax would produce e stipulated regulatious. i Sp. (interrupting impatiently)-Cau you find the pre. easily all the revenue of the country. It is, however, ' I During the past year the number of sick and wounded sent value of an annual sum? some 10 millions at the most that you are called upon to troops received at the invalid establishment, Chatham, Ch. of Ex.-I think I can, aided by your useful manual. supply, now that the war is over; and you are bold enough • from the various home and foreign stations, e xceeded Sp.-Then find me the present value of 1501. per annum to tell me that 5,009 millions cannot pay 10 millions, or, in 7,100 non-commissioned officers and men belonging to for three years; interest at 41. per cent.* other words, that a tax of 4s. on the 1001. in value would the several b ranc h es o f th e service. Of that number 1,330 (The Chancellor of the Exchequer works laboriously, be an intolerable tit and insupportable burthen on property. while . Shade of Cocker arrives at the result, by mental You might e as well try to convince me that Moneygrub . convalescent troops were found fit for further service, and and Miion j naite, of Lombard-street, are unable to pay their arithmetic of course.) forwerled to join the depots of their respective regiments ; Ch. of Ex.-I mae it 416/. police rate. The simple truth is, you delude yourself about 5,230 men of all ranks, who had been ( xenained by the Sp.-That is right, nearly. Now sit down and find me the excessive pressure of taxation' on property, whereas Commissioners from Chelsea Hospital and pronounced also the present 'values of 1501. per annum, for 5,7, 10, 15, property has never yet. felt the strain. Your taxes oppress unfit for further service, received their discharge on 20,23, 30, and 50 years, and in perpetuity ; and place the not so much because they are excessive, as because they various pensions ; and 105 men died, There are at pre- values, when found, in tabular juxtaposition. bear unequally, and where there is not strength to support sent only a small num b er of wou nded and disatled Ch. of Ex. (after considerable pause).-Here are the re- their weight. You set, so to speak, a pony to draw a laden troops at St. Mary's, Chatham, 62 of whom, who have sults, sir, in a tabulated form. waggon, and you yoke a team of cart horses to a child's been inspected by the Chelsea Commi s sioners, will be THE PRESENT , OR PROPER TY VALUES OF £l5O FEE perambulator. From the man who maintains, as I did discharged from that establishment on Thursday, ANNUM FOR iRE PERIODS UNDERMENTIONED: when in this world, a constant struggle for life and its Her Majesty's steam-sloop Devastation, 6, COM. 3 517110 15 20 23 30 50 En Per T e m h on he necessaries, you andwring (after 151.,taxing everything eats, drinks, uses) some . 2., . ~. mender Marshall, shipped a new bowsprit at Portsmouth Yrs. Yrs. Yrs. Yrs. Yrs. year, Year. fears. Years petuPy, w • • ' • which is the very life-blood, bone, and sinew of himself yesterday, having sprung the old one. - .__. ..-. ..- ....- _._ . _ ___ The experimental gun-boat Stork shipped a new pat- X X ,n £ £ £ £ £ and family; adding mockery to injury, by offering him a 4.6 667) 900 I 1216 1667 2013 2228 2313 3222 1 3750 receipt nor Propert;Tax. You then collect from those who tern screw yesterday of four bledee, for competition ---- - enjoy every comfort and luxury, with money to spare for with the others she has been lately trying of French Sp. (encouragingly)-Very well ; now answer toe a few every form of indulgence, an amount insignificant in pro invention. questions. The sums you have found are the property portion to their property, and which does not trench upon Colonel Parke, of the Iloyal Marine Artillery Corps, values of 1501. per annum ? the use or-enjoyment of a single superfluity. To revert to it is rumoured, is about being promoted to be Second Ch. of Ex.-Yes ; the amount which would be realised the proportionate values again. Each of the properties I Commandant of the Royal Marine Light Infantry of the in the market. have referred to pays 101. annually fur Income Tax, so Chatham Division. Sp.-Exactly; whether realised by actual tale or found that by calculation, the sums you have given represent the In order to carry out the instructions received fromA with £416 pays 1-41st of his property. property values. the Lords of the Admiralty, commanding a further re- Co. of Ex.-Yes • the property value of 1501. per annum B with 2667 pays 1-66th of his property. d action in the factory department of Woolwich Dock- for three years is 41 ' 61., and for 15 years the value is 1,c671. C with £9Ol pays 1.90 th of his property. D with £1,216 pays 1-121st of his property. yard, an additional number of hands is ordered to be and in perpetuity it is worth 3,750/, diechargerl, involving a re du c ti on o f a thi r d of the seta,- Sp. with £1,667 pays 1-166th of his property. Sp' (angrily) -And yet you levy on all three the same F with £2,038 pays 1.203 d of his property. blishment-namely, from the existing number of 900 sum annually, notwithstanding the difference in value to G with £2,228 pays 1-2224 of his property. artisans and men to 300 of all classes. The estimates the possessors. H with £2,593 pays 1-259th of his property. granted for the expenditure of that department for the Cu. of Ex.--How so ? I with £3,222 pap 1-322 d of his property. forthcoming yar have been voted at 3;,0001. The Fees Sp.-What tax do you levy on an income of 150/. per K with £3,750 pays 1-375th of his property. tery Pay-office is likewise to be abolished, the General an e n P . m o ? , Sp.-Just o` x.-10.•, IW., being ls. 4d. in tle pound. (Spirit continuing with dignity, and rising into the style Pay- office of the dockyard undertaking the duties of that of the late Sir R. Peel.) Thus sir, by a simple appeal so. You make a property worth 4161. pay establishment. This will form an important diminution,t o the invaluable science which I left for the guidance 10/ , and another worth 1,6671. a 131, and awl another worth the aggregate rendered of the present year's expenses cf 3,7..50/. pay 101. Is this what you Y call * equitable taxation ? of an attentive world, I have shown to you that your that department amounting to 52, COO/. Can you work a common proportion ? income tax is, in fact, a graduated property tax-the The Cernmedera's receiving-ship Fi-gard, 42 guns, Ch. of Ex.-Yes. gradation of the scale of taxation proceeding in the in- • Master-Corronander Mugforu, was yesterday paid off a t Sp.-Then furnish me with the results of the following verse ratio of fairness, sound policy, and ability to sustain Woolwich, the usual term of commission having expired. proportions :- the burthen. From neglect of that science with which The ( facers rated ou the books of that eetaolishment If £il6 pays £lO, what is that per cent. ? my name is imperishably associated this evil has arisen, amount to 70 in number, besides supernumerary seamen If £067 pays £lO, what is that per cent. ? and has been perpetuated ; and terrible has been the and y outhful aspirants for the naval prefers:4on hi Ty ne was on Saturd If £9OO pays £lO, what is that per cent. ? punishment which retributive justice has inflicted on the . Her Ma esty s 4- un If £1,216 pays £lO, what is th a t p er cen t. ? degenerate sons of those who were my pupils and admir j' g etoree p ay If £1,657 pays £lO, what is that per cent. ? lug disciples. By a simple return to the study of this hauled into No. 2 dock at Woolwich to undergo the If 22,033 pays £lO, what is that per cent. ? sublime rule of proportion, the tax on incomes may be re necessary repair?: If £2,223 pays £lO, what is that per cent." pealed, and a tax on property, valued as property, may be The screw steam storesbip Hewer was undocked on If £2,593 pays £lO, what is that per cent. ? introduced. Time warns nee that I must be brief, for at Saturday at Woolwich, and adtisitted into the fitting . If £3,222 pays £lO, what is that per cent' cock-crowing our interview must terminate. Thera are two basin for the completion of repairs. If £3,750 pays £lO, what is that par cent. ? courses open to you ; either repeal this tar on profits at Her Majesty's 6-gun paddlewheel steamsloop Vixen, Ch. of Ex. (having worked out proportions)-Here are once and for ever, and substitute a bona fide, ad valorem, in Woolwich basin, having completed repairs and antra- the several results :- Pro p ert y tax and g o down to posterity-which means come to us in the spirit world -"reading your history in a" grateful tient., and receiver.: new boilers, is ready f r commission. . 4 e £s. d. lki with with . .1; 6 4 6 1 pays m a t t thhee rata e e o o f f 1 " 8 1 0 per cent. "nation's eyes;"' or persist in the tax as at present levied The life boat constructed on a plan by Mr. Peake,(to palter with or tinker it is useless), and be swept out of assistant master ship wrght at this yard, and intended C with £903 pays pays 7 at the t rate t of 1 2 ) ;.; p e e r r o c e e n n t t.. office by the swelling flood of indignant intelligence which as a present to the Ciiiiial Government, will be for- D with £1,216 pay 3 at the rate of 016 5 per cent. is rising hourly in the breast of the British people. (The warded to her dsstinatioa by a merchant vessel. She E with .21,667 pays at the rate of olt 11 per cent. Chancellor displays emotion.) Tell that people from me has a brass plate in the stern sheet with the fellow- F with £2 033 pays at the rate of 09 9 per cent. that there are three things which I wish them to attend to-1 . . Education ;2, Competitive examination; 3. Book ing inscription in Env lieh and Spanish : -Pre- G with 21,223 pays at the rate of 0 811 per cent. keeping. sented by her Britannic Majesty's Government to the H with £2,593 pays at the rate of 0 7 8 per cent. Republican Government of Chili, for services rendered I with £ 3,222 pays at the rate of 06 2 per ce nt. Ch. of Ex. (with cheerful aspect )-Al ! these are points to British Seamen." On each of the bows of the vessel K with £3,750 pays at the rate of 05 4 per cent. which I have invariably urged ou the Cabinet and alv - eisted in the house ; attention to the education of ( the Sp.-Now, sir, you see the operation of your tax. Pro masses, and competitive examinatioa as the basis of !la the Chdian national arms is handsomely designed in oil perty worth 4161., say, the tail of a lease, the end of a life mission to clerkshipe in our public colours. interest, the remnant of professional capacity, the Lone, The new shipbuilding slip at the east end of the Annuities, which expire in 1860, and a thousand other Sp.- Hold. You misinterpret my meanin g . Ido not dockyard is now rapirily progressing,, and a large nurn• b r i e f an d precar i ous i ncomes , y ou t ax a t th e enormous now allule to the masses or to the clerks. Let us begin at her of hands are erupleyed by the contractors, Messrs. rate of 21. 81. per cent. on their property value, while the head and not at the foot of the scale; it will be time Fox and Henderson. The buil ling will be entirely of your Consols, Exchequer Bills, and other property in ab- to consider the clerks when their betters are attended to, iron, with a splendid corrugated roof, and when corn- solute possession, upon which you may realise to-morrow I wish you to communicate to the British people my de• pletei will be tee largest shipbuiiding slip in the king- the full value of the perpetuity, you tax at the rate only sire that they should attend more to the education of their dom. of ss. 4d. per cent representatives and head officials ; let these, before selec . The following appointments were made yesterday at Ch. of Ex. (submissively)-That is so, sir. tion, be put through a course of simple arithmetic, in cluding the first four rules, Proportion, a nd es p ec i a lly Ro the Admiralty :- Sp.-A.nd'you think this a near approach to absolute equality, do you?assume, first, that a man's to i brain is so duction-a rule of which they a pp ear t o b e l amen t a bl y Commander Augustus J. •Woodley is appointed In- much property, and bringing t to a money value, to tax ignorant; lot them be required to repeat by ro t em y dia epecting Commander in the CoaeVg uard service. 400/. of that value as though it wore 4,0001, stock on land; togae on the income tax before taking upon them their imposing upon one 48s. per cent. property tax, and upon Lieut. E. P. Fuge, the Admiralty agent in the Tyne official duties; a slight examination in E n gli s h hi s t or y steamer, who, it will be recollected, was severely in- another ss. 3d. per cent. only. Again, you think it fair and the principles of English law may also be superanded, s jured on landing with the mails when that vessel was to tax the Long Annuitant, whose income expires in 18.0, Lastly, for my minute are numbered, let the British stranded on the coast of Dorset, has been promoted to and whose property sells sow for 4161., according to your people see to It that the receipt and expenditure of the 'la the rank of commander on reserved half-pay. own calculation, at the rate of 435. per cent, on the value, tion are stated clearly, explicitly, and in detail, uccording Lients. Robert Taylor, Geo. B. Williams, Richard while you impose on the owner of annuities expiring in to the rules laid down in my Elementary Treatise on Book-keeping . and published annually, before further sup -1880 (23 years hence) a tax at the rate of Bs. 11d. per cent., Jesse, and Richard H. Dalton have been promoted to and on the owner of Console , whose property will realise plies are "sake for. the rank of commanders on reserved half-pay. to-day 3,7501., just ss. 41. per cent. (The cocks owe, the Shade of Cocker molts away ; the Lieut. A. R. 0 vren has been appointed to the Victory Ch. of Ex.-I fear the tax cannot be justified on the Chance l lor is discovered at daylight seated at his bureau, flagship fur disposal ; S. Plummer, midshipman, to the groun d o f equa lit y , a trace of sadness on his brow, but a wiser man.) Megeera ;R. A. Edwin, midshipman, to the Simoom ; Sp. (with dignity)-I should think not, indeed. Accept, R. Allen, second master, to the Indus. sir, and profit by this definition of your tax :-An Income TABLE I. ----------as Tax, levied as at present, is a graduated Property Tax, the The Present Values of Incomes for various Periods cars A DIALOGUE ON THE EN COME TAX. gradation of taxation being so contrived as to fall with tain, and Rates at which each are Taxed. _ crushing weight on the shoulders of industry, to the relief of accumulated. wealth. In addition to this definition, I fur- The arguments in this pamphlet are so conclusive as Present Propertiea nish you with a scale which I have prepared, to inform all to the unequal working of the income tax, as regards in- Value of Amount of Rate per ,of rroperty pal classes nt what rates the tax falls upon them. (See Tables Years. 150 r Tat levied Cent. of cane and property, that we republish it, fully conscious I. and IL)Annum. Annually. Taxation. Annually. that it will convince any (1 there be any) who may have Ch. of Ex.-Pray do not publish your scale until I have - --- hitherto entertained doubts on the subject. We remind devised 80(1)0 tax as a substitute. Consider the difficulty £ £ £ a. d. t h ose who may wish to have it in a more convenient of my position, the maintenance of the credit of the State, 3 416 10 2 n 0 1.41 et form to go to Effingham 'Wilson, Royal Excharge, its honour at home and abroad, its dig-- 5 6 , 17 10 1 911 1-66th 7 W 0 10 1 2 2 1-90:h SCENE-An apartment in Downing-street, with blue Sp. (impatiently)-Fudge ! How can the credit and ho -10 1,216 10 016 F. 1-121st books, writing materials, papers, and red tape. The nour of any conitry be maintained by injustice and op -15 1,667 10 011 11 1-16(Mi Chani;eilor of the Exchequer is discovered, absorbed in pression ? "Righteousness (equity) exalteth a nation"-so 20 2,038 10 0 9 9 1-203,1 anxious thotoebt. we read. Levy your taxes fairly, and the honour and - Enters, rising from the ground, the Spirit of Cocker, credit of thecountry will take care of themselves. 23 2,228 10 0811 1 1•2221 Spirit of Coeker- What meddlesome medium has sum- Ch. of Ex.-True, sir ; but I was shout, when you inters 25 2,343 10 08 6 1-234th mooed me from my resting-place? rupted me, to remind you of the claims of the public cre- 30 2,593 10 0 7 8 1-259th , Chancellor of the Exchequer-Forgive, illustrious shade, di tor. Can you add to the obligations already conferred on 40 2,1)63 10 0 6 8 1-296th the unwarrantable intrusion upon your-- use, by suggesting a tax as a substitute for that which, I 50 3,222 10 0 6 2 1-322,1 Sp.-Speak, I pray you, with brevity-my time is short, suppose, I must relinquish ? 60 3,393 10 05 10 1-33 Ith at cock-crow 1 depart ; speak also in sincerity, we deal net ep. - Before doing so, I must inform yon that we spirits 70 3,509 10 05 8 1-350th in soft sawder in the spirit-world. Who are you? What enjoy clearer views of these things than we did while look- 80 3,537 10 0 5 6 I 1.353 th 90 do you want with me ? ing through mortal, eyes, and we do not perc e ive any onca- 3,640 10 0 5 5 1-361t1r , Ch. of Ex.-I am the Chanceller of her Majesty's Exche- skin at all for providing a tax as a substitute. To me it is Perpetuity 3,750 10 0 5 4 1-315th quer, an office of peculiar difflottity and- quite app!,,rent that a. proper representation of the tax-pay- Explanation of Table.-An income certain of 1501. for Sp. (esirle, and interjectively).-Bosh ! ing people, due attention to the voting of supplies (which fifteen years is worth 1,267/., and paying 101. Income Tux Ch. of Ex.-And, knowing well the kindness of your is now a farce), together with the very simple expo tent of is taxed at the rate of lls. ild. per cent, on the present heart- the publication of a detailed statement of the national re- value, being 1-66th part of the property. A similar in sp. (impatiently).-Spirits have no hearts ' • confine your- ceipt aryl expenditure, woull obviate any occasion fur a oome i n p er p e t u ity ( sa y i n th e F un d s ) i s wor th 3,7501 ., it self to facte, and avoid metaphor. Feelings I possess-do substituted taxation. is taxed at ss. 4d. per cent., being 1-375th pant of the not trifle with than. Ch. of Ex. (exhibiting extreme agitation)-Surely, sir, value, CO. of Ex.-I humbly crave pardon. I was about to you would not advocate so imprudent a measure as the TABLE 11. • say that, being aware of the kindliness of your disposition, publication of the details of the expenditure of the several I thsught you might be willing to assist me in a difficulty departments? Present . Values of Precarious Incomes, enjoyed either for which oppreseiee me greatly, and I took the liberty of call- Sp.-Indeed, Ido advocate it. You have required it Life or during Capacity for Labour, at various Ages. ing you - from the region of shades to solicit a word of your of the poor law unions, have you not? Calculated at Si. per cent., Carlisle rate of mortality. invaluable counsel. Ch. of Ex.-Yes. Sp.-You have my works; I left them for the guidance Sp.-And of the municipal corporations, the savings Present of each as you. banks, the prisons, the police, the county courts, the Court Present ,t mount Rate per Value of Rate per . , Value of of fax :ent. of Tea £l5O per :ent. of TAX Ch. of. Ex.-I think I have a copy in my library of your of Chancey, &c. Age. 4150 per levied Annually Annum Annually , invaluable work on the Science of Figures. Ch. of Ex.- e Very true; lint consi•lcr the different na- I Annum Annualy. during Life. during, during Sp.-Don't attempt any deception. You may possess a ture of their expenditure. You would not expose to the for Life. Capacity Capacity, copy of my great work, but it is clear you have never con- impertinent curiosity of the public gaze the amount ra- - - - _n_ . sulte.d it. It would have been more respectful had you ceived by this or that official, disclosing the secrets of the .o £ £ s, d. £ £ v, d. done to befara disturbing my repose. What is it you various departments? It would be striking a blow at the 20 2,372 10 08 5 2,295 ,0 8 8 want ? roots of our political institutions. 25 I 2,995 10 08 8 2,208 09 0 Ch. of Ex.-I was desirous, sir, of consulting you con- Sp.-I know it would, and shall take steps for premul- 30 2,203 10 09 0 2,119 09 5 corning the "unreasoning impatience of taxation 'on the gating my views on the subject. 35 2,119 10 . 0 9 5 2,008 0 911 part of many who have raised an outcry against the coo- Ch. of Er. (in extremity of his agitation forgetting the 40 2,003 10 09 11 1,897 010 6 tinuance of the property and income tax. spiritual nature of his visitant)-I pray you, good sir, do 45 1,397 10 010 6 1,749 011 5 Sp. (angrily). -N o such tax exists, not act with precipitation in this matter; I will speak to 1 , 0 1,749 10 011 5 1,552 1 , 12 10 Ch. of Ex.-Pardon me, respected shade of departed Lord P-n ; a place at the Treasury Board could not be 55 1,5'2 10 012 10 1,311 014 11 arithmetical accuracy, if I presume to question- more worthily occupied than by yourself. But stop-a 60 1,341 10 014 11 1,161 017 2 Sp.-head me the title of the Act of Parliament. vacant Garteris at his disposal, and would doubtless be 65 1,161 10 017 2 950 11 0 Ch. of Ex. {taking up act from table, rearls).-" An Act offered for your acceptance. 70 950 10 11 0 748 16 8 for granting to her Ma jesty Duties en Profits arising from Sp. (interrupting, with a hearty laugh) - A garter I how 7 5 740 10 I 6 s 602 113 2 Property, Professions, Trades, and Office., until," &c.* can a spit - it's leg be invested with a garter? 80. 602 10 113 2 481 '2 1 7 Sp.-A tax is granted to her Majesty upon cot tein pro- Ch. of Ex. (awaking to a sense of his position) - True, I b 5 431 10 21 7 35i '2 16 11. fit; ; certainly not upon property, as you very well know, forgot myself for a moment; a dignity of that kind would Ch. of Ex.-I stand corrected; but we call it a pro- be somewhat out of place. Explanation of Table.-The life income of 1501. of a per perty and income tax. Sp. -Of course it would. Stich things possess no value in son aged 60 is worth 1,3411., and he is taxed on that value Present Proportloa Value of Amount of Rate per , of rroptrly Years. 110 ;er Tat levied Cent. of paid Annum. Annually. Taxation. ♦nnually. - -- --- £ £ £ a. ti. 3 416 10 2 $ 0 1.414 5 G.i7 10 1 9 11 1-6(ith 7 9,.)0 10 1 2 2 190:h 10 1,216 10 0 16 F , 1-121st 15 1,667 10 0 11 11 1.161M1 20 2,038 10 0 9 9 1.203,1 23 2,228 10 0 8 11 1.2221 25 2,343 10 0 8 6 1-234th 30 2,593 10 0 7 8 1-259th 40 2,963 10 , 0 6 3 1-296th 50 3,222 10 0 6 2 1-322,1 60 3,393 10 0 5 10 1-33 ith 70 3,509 10 0 5 8 1.350 th 80 3,537 10 0 5 6I I.3sSth 90 3,640 10 0 5 5 1-361 th Perpetuity 3,750 10 0 5 4 1-315th Sp. (interrupting, with a hearty laugh)—A garter ! how can a spirit's leg be invested with a garter? Ch. of Ex. (awaking to a sense of his position) - True, I forgot myself for a moment ; a dignity of that kind would be somewhat out of place. Sp. —Of course it would. Stich things poress no value in the spirit world ; from the order of the Seraphim of Swe den down to the Garter of Great Britain, all such decora tions are alike worthless. Explanation of Table.—The life income of 1501. of a per son aged 60 is worth 1,3411., and he is taxed on that value at the rate of 14s. 11d. per cent. As, however, men are generally incapacitated fur active exertion before death, a column has been added, with the value of incomes at various ages, determinable at five years before death (which period is assumed as the average period of incapa city) ; the income of the same person, aged 6u, will, upon this assumption, be worth 1,1611., and he will be taxed at the rate of 17s. 2d. per cent. ; a similar income in the Funds (- , se Table I ) is taxed at ss. 4d. per cent. By the above Tables I. and 11. the values of incomes for periods certain, and also of precarious incomes, may be approximately ascertained, and the effects of the Income Tax upon them may be contrasted. Si,.—l care tot what you call it : you may throw dust in tire public eyes, but you cannet in inino—spirits have none. Ch. of Ex.—But, sir, "what's ins name? a rose," you know, by any other name will smell as sweet." Sp.—You will never ia,ake your tax sweet, call it by what name yon will ; it stinks in the public nostrils. But let that pass; only we will, if you pllue, call it by itasight name, " a Tax on Profits." Ch. of Ex.—Assuming, however, that a tax by way o substitute should be required, what tax do you reconi mend ? Sp.—A Property Tax. Ch. of Ex.—But have you not demonstrated the diffi culty of levying such a tax fairly ? Sp.—Not at all. I required you to demonstrate that your Income Tax was, in one sense a Property Tax; not an equal tax on the value of property, but &graduated sliding scale Property Tax, the gradation of the taxation being in a ratio inverse to the.amount of the property. Confound ing the produce of skill and labour with the interest aris ing from realised property, and then ignoring all those differences in the value of property arming horn the dura tion of the income taxed, I eudeavoured to convince you that your tax was a masterpiece of injustice. What I now propose as a property tax is a very different thing ; by that term I mean an equal tax on the value of all realisable property in the country, so that if 1001. shall pay 11., then 1,0001. wi'l pay 101., and lO,fool. will pay 1001. This tax bang lavied upon fair principles, there could be no diffi culty in making all contribute ; whereas you now exempt a largo proportion of the property of the country, viz., that which b.-longs to owners of property up to about 3,0001. in value—while you inflict the tax in ita most oppres sive form upon men living by labour of hand or brain, and who have not 10/. worth of property in the world. Ch. of Ex.—But such a tax will drive property from the country. Sp.—lt cannot drive away the land, or houses, or facto- ries, or funds, or mines, or railways ; such fears are alto gether delusive. Let me ask, however, hav e y ou no f ears lest British industry, skill, and enterprise should seek more congenial treatment than they receive under your paternal management? What would be the value of land, where would the wealth of England be, or how would you raise your taxes, if British skill and enterprise should make themselves wings and fly away ? ;,h. of Ex.—Bat is it not in fact a property tax ? Sp.—No, sir. Is your brain property. Is ingenuity property ? Professional skill, literary excellence, plodding well directed industry, are these property ? Ch. of Ex.—No, sir, not in a commercial sense; but we tax property also. Sp.—You do, the profits arising from property, but very gingerly. You lay burthens, heavy and grievous to be borne, on the profits of industry, but property hardly touches them with one of its fingers. Cb. of Ex.—Will you explain to me bow the Property and In—l mean, tax on Profits does this ? Sp.—Listen, then, and I will instruct you. The Income Tax, as you call it, is a masterpiece of statecraft, originally invented by the late William Pitt ; it is a contrivance of surpassing ingenuity for extracting the largest possible pro portion of money from the pockets of the industrieus and intelligent creators of wealth, in order that a proportionate immunity from taxation may bo enjoyed by the possessors of wealth ; it is a tax upon the working bees of the social hive for the relief of the drones. The deep ingenuity of the contrivance consists of two things; first, the artfulness by which i t d e l u d es i ts v i ct i ms i nto t h e b e li e f th a t they are taxed equally or proportionately with other classes of society; and, secondly, the facility with which it extracts the money from the pockets of various classes iu precisely the inverse ratio of the amount of property possessed. In these respects I can only compare it to a hat which travellers wrote of in my day as infesting some southern climes, which liey htl fanned with its wings into a soothing Recipe of' security * and repose h 3 unconscious object from whom it extracted in full stream the current of life. (The Chancellor exhibits yitsosu po,, signs of rnp t a 4t, w , !en , ce l :.nd. dissent.) Sp. (continuing) —1)o .ur rj4toof,mAyd'alinal tinguished cotemporary and present coaJjutor, Smith ? Ch. of Ex.—l have his works, and frequently co nsu lt them. Sp.—Then turn to the Fifth Book, p ar t ~ of his " Wealth of Nations." under the head " Of Tates," an d read what you find there written. Ch. of Ex. (reading.)—l. " The subjects of every State ought to contribute towards the support of the Govern. meut, as nearly a s possible, in proportion to their re spective abilities. The expense of Government to the in. dividuals of a nation is like the expense of management to the joint tenants of a great estate, who are all obliged to contribute in proportion to their respective interests in the estate. In the observation or negl.et of this maxim con sists what is called the equality or inequality of taxation." Sp.—Very pm. Now ans wer me. Is your tax on pro fits levied in ac c o r d ance w i t h th e eq uitable and poli6c dictum of Adam Smith? Ch. of Ex.—We, that is; my respected predecessors and myself, have anxiously considered the subject, with the view of rendering the operation of the tax as equitable as possible, and finding the subject surrounded with difficul ties, we—ahem 'p. (interrupting)—Shirked it upon the House of Com. monF. _ * The arh,hmetical term " present value" is employed to represent the property value or amount which would be paid down by a purchaser for any sum to be received at a future period ur periods, so as to recoup the purchaser the princi pal, with interest at a given rate. In commercial language, it is the discounted value of a future payment or payments. Thus 1001. to be received at the end of a year is worth now 1.41/.,miuus the interest of 1001. In like manner,the value ofan annuity of 1001. for three years' interest is 1001., minus one year's interest, added to 1001., minus two years' interest, added to 1001., minus three years' interest; or, in other words,. the amount of three sums of 1001. discounted respec tairivaetllbwoyinfatfyeohstrei:oehinxfar,aegtttewit,eorese,tisiaeaanntdteeilvdteah:lruneedese years. As compound interest process,ei of an n h s e hannual never sumre calculations,resorted rth by eteo e m. find lagtn Theo tions of the kind are al.mosgtrianittiyresl process, by logarithms is entirely e p h li v fi i e a d te ; d b h u y t all th ecaulseculaof chpaemrbanrTT, coustructed by Tables of the present value o John Smart, formerly of the d s oc workse, London,treati which Tables are to 133 found in all stearndalatri of compound interest. By the mere multiplication of any fraction, found in the tabl es , i n t o the annuity, value of 1501 per the result is a l m ost instantaneously fonnd. Thus, if the annum for three years is requi..ed, interest at 41. per payable half - yearly, the tables give, as the value Of] r u p t e . ; annum, 2'775, which being multiplied into 15/1/. gives 4161. 50. as the result. This mode of finding present values lies at the base of all calculations for the purchase and sale of freehold and lease hold estates, annuities for terms of. years, &c. The Tables in the Legacy Duty and Succession Duty Acts, for deter tab:ling valuesat death, are derived from the Same data, which could be equally applied ii findingvalues for other fiscal pur poses. • Ch. of Ex.—ln one sense wo did so ; that is to say, we moved the appointment of a select committee of that Honourable House, which resulted in— Sp.—l know; a blue book, and an outlay of 1,6001. in priuting. Ch. of Ex.—The Committee reported the evidence, and *5 d; 6 Vict.,:car. 35. * Amongst other financial paradoxes resulting from the working of the existing system is the following :—lf a person has 3,3001. Consols and purchases 341. in addition, he is, by the transaction, a loser of 125/. Thus, A has 3,3110 Consols, which p oduco less than 1001. per annum, he therefore escapes taxation, paying nil. He purchases 341. Consols, making a total of 3,3341., which'gives an income of 1001. a year, and renders him liable to a reduction of 114 d in the pound=4l. 15s 10d; if the tax is made permanent, this is equal to - a capital of 1591., so that he gains 341., and lose■ 1591. in pre. sent value, or is in a worse position by 1251. ± Omitting Post-office, Crown Lands, dm. RAILWAY INTELLIGENCE. RAILWAY AND OTHER BILLS IN PARLIAMENT. Yesterday the standing order were declared not to have been complied with in the following cases : EASTERN COUNTIES RAILWAY.—For tx . en , ions—The bill has been opposed for three days in committee, and the standing orders were declared not complied with, chit fly on the ground cf informalities in the plans and sections. NORTH EASTERN RAILWAY.—TO conFtruct the Lan caster Valley Railway at 120,0001. Standing orders dot complied with. The milers were complied with in the following cases for the following purposes : MANCHESTER. SHRIIIELD, AND LINCOLNSHIRE RAIL WAY--For Buxton and Cleethorpe's lines at a cost of 190,0001. Also bill for Romily lines. CWM AMMAN RAILWAY.— For a line from the Aber dare Rail may into and along the Amman Valley, at a cost of 38,0001. LEWES AND ITCEFIELD RAILWAY.—To construct a line between these point 4 at 46,0001. SCOTTISH CENTRAL.—Extensions of Denny branch, at a coat of 28,0001. SITTINGBOURNE AND SHEERNESS.—For deviations of line and construction of branches, at a cost of 45,54C1. CALEDONIAN IZAILWAY.—For branch to Granton Pier and other places, and creation of separate stock. Esti mated coat of branches 60,000/, TILBURY, MALDON, AND COLCHESTER RAILWAY.—For a line between these places and Burnham, at a cost of 700,000/. The other bills passed were Watchet Harbour (new works), estimated at 20,0001. ; Dumbarton Waterworks, Great Yarmouth Britannia Pier, Nene Valley Drainage, Norfolk Estuary, and Portsmouth Water. The Postmaster-General gave notice yesterday that mails will be made up in the General Poet-office to morrow evening, for the Cape of Good Flops and Mau • ritius, to be sent out by her Alsje4ty's steamship Me gaara, appointed to sail from Portsmouth on the sth inst. 11 7 INTELLIGENCR.—Feb. 2. COURT OF QUEEN'S BENCH. ItENRICK V. HORDER.-CRIM. CON. The declaration in this case tlleged that the defendant had debauched the plaintiff's wife; that he had converted and detained ctroin goode, the property of the plaintiff ; and that .he acsaulted the plaintiff and cau.-cd him to be imprisoned without reasonable cause. The defendant pleaqed not guilty. Mr. E. James and Mr. Welsby were counsel for the tdaintiff ; Mr. M. Chambers and Mr. Petcrsdorff for the -le!endaLt. It appeared from tl.e statement of counsel that the plaintiff, who was connected with a respectable family in Wales, was married in 1844. He afterwards went to Australia with his wife and family. In 1853 Mrs. Ken rick returned to England, and took a house in Barring ton-road, Brixton. The defendant, who carried on busi ness as a chemist in the Miuories, lived within a few doors of her. In 1855 the plaintiff returned to England. He found his wife then occupying apartments. in the defendant's housx, in the lklinories, and re2eived such information as left no doubt on his mind of her guilt. He found she had removed some of his furniture to the defendant's house, and when be went to demand it the defendant gave him into custody. Sarah Whittaker, who had been Mrs. Kenrick's ser vant when at Britton, deposed that Mrs. Kenrick was in the habit of going to the defendant's house and re maining there till a late hour. In 1855 the defendant became bankrupt, and then went jo live in Mrs. Ken rick's house. He occupied a front room. Mrs. Kenrick was constantly in his room, and took her meal, there with him. She used to remain in his room after the others had gone to bed. On one occasion she (witness) went into the room and found Mrs. Kenrick sitting on his bed. On another occasion he found her sitting on de fendant's knee with his arm round her waist. She told her children to call him papa. Cross-examined—The defendant had been ill for some time while at Mrs. Kenrick's house, and was not able to have his room. Mary Whittaker, sister of the last witness', who had been in defendant's service in Barrington-road, stated that Mrs. ienrick was in the habit of coming to the house constantly. The defendant wab ill at the time. Mr. George Davis, who had been assistant to the de fendant, stated that Mrs. Kenrick came with her chillren to reside at the house in the Minories in 1854. He had frequently seen her come out of defendant's room, but he never observed any instances of improper familiarity between them. Mr. Joseph A. Heirby stated he had purchased some furniture for the defendant. He gave a bill for it, but it was afterwards arranged that the bill should be returned, and he gave up the furniture to Mrs. Kenrick when she returned to England. Mr. E. James proposed to call the plaintiff. Mr. Petersdorff objected. The action of crime. con, was one of those in which the plaintiff could not ba examined. Lord Campbell would allow the witness to be c.,11.:d, but he would confine his evidence to the question about the furniture and the assault. Mr. R. K. K.nriek, the plaintiff, then stated that when he returned to Eegland, in 1855, he found his wife at the defendant's house. Some of his furniture was also there, and when he went to demand it defendant ordered him out. He refused to go. Defendant then sent for a pol•ceman. They all went to the pain-office. Defendant charged him with creating a die .urbance. He t. 1.1 the inspector that his wife and family were in the house, and that he had paid for the lodgings. He was at once dis charged. Cross-examined—lt was about 11 o'clock - at night when he went to the house. Defendant said he wanted to shut up. Mr. E. James summed up the evidence for the plain tiff. Mr. Petersdorff addressed the jury for the defendant. He contended there was no evidence whatever of any act of adultery. There was no proof of the plaintiff's marriage, nor any evidence of the terms on which he had lived with his wile. Mr. E. James contended that the plea of not guilty had not put in issue the fact of the marriage. Lord Campbell would hold that it did, and direct a verdict for the defendant on the count for the criminal conversation, but he would ask the jury whether they believed that adultery had been committed, and if so he would ask them to assess damages, and then give the plaintiff leave to move to enter a verdict for that amount The Jury found that adulteily had been committed, and assessed Vats damages at 20/. Lord Campbell said he would also direct a verdict for the defendant on the count f.)r trover of the goods ; as to the assault, he wool' leave the question to the jury. The jury found a verdict for the plaintiff—Damages, 51. on this issue. CENTRAL CRIMINAL COURT.—Feb. 2. Abraham Missenden and Thomas. Tomkins surren dered to take their trial for stealing a heifer, value the property of William Gibson. Mr. Robinson prosecuted ; Mr. Sleigh defended Tom kins, and Mr. I'ttbton defended the other prisoner. The case occupied the Court for several hours, hut the facts lay in a narrow compass. The prisoner Ms ' senden, it appeared, was an extensive cable salesman, residing at Water Eaton, near Eletchley, arid the pr.,se cutor was a fernier 14 ,- , Kingebury, near Harrow, and it appeared that on tho B,:h of November he had a heifer grazing in one of his &Hs, and she was missed on the f Ilovving morning. The prisoner Tomkins was employed by Missenden as a dr,:yer, and it appeared that on the 13th of November, which was Kingston fair day, he was emiliyed to drive a number of cattle from the Harrow station to the fair, and these cattle were placed to pasture in a fiell belong. jug to a person named Beecham, near Kingston, and when the drove was rernpved to Kingston the heifer in question was found with the other beasts, and it was eventually sell at Kingston fair, the animal having been driven there by the prisoner Tomkine, both prisoners having been concerned in the sale. The defence set up in behalf of Tomkins was, that he had merely acted under the orders of his master, anti Mr. Ribton, on behalf of the other prisoner, urged that there was nothing to show that he had been at all concerned in stealing the animal, and that it had get among his own beasts by accident. A drover lad, who was engaged to drive a portion of the eattle that belonged to Missenden, was c,11,:1 as a witness on his behalf, and he stated that on the morning of the 9th November he found one more beast in t'le drove than he hal pieced in the field to pasture on the previous night. The Recorder summed up the evidence with great minuteness, and the jury retired abou'. 6 o'clock. deliberation nearly two hours, when the T y h r e e y tu sc r e u r e en d into i court and put some questions to the learned judge as to certain points of the evidence, and then again retired to their room. At ten o'clock they were again brought into the court, and they then stated that they had agreed so far as Tomkins was concerned, and their verdict was that he was guilty upon the second count of receiving the heifer, knowing it to have been stolen. The Recorder then inquired of the jury whether there was any reasonable probability of their agreeing upon a verdict as to the other prisoner ? The Foreman said they were not at present ail of ore opinion, but be thought that in about an hour they might agree. The Recorder said, that a'tbough it was late be would willingly wait another hour, if they were likely to come to a decision within that period. The jury then again withdrew, and at five minu'es past 11 they again Caine into court, and upon the Re corder inquiring it they bad agreed upon their verdict as to the prisoner Missenden, they stated' that they ha 4 not, and there was no likelihood of their doing eo. The Recorder said that under these circumstances he had no alternative but to adjourn the Court to the fol lowing morning. The Foreman of the jury said that he really felt very ill, and he wished to know whether he was to be kept without food or nourishment of any kind for so many hours The Recorder said he was very sorry that the jury should be so inconvenienced, but the law gave him no alternative. If there was any chance of their agreeing be would wait any reasonable time. _ _ The Foreman said he did not think there was any chance of their coming to a decision. Ten of the jury were of one opinion ; but all the arguments used by them only appeared to convince the other two that they were in the right. The Recorder F aid he bad no right, by law, to do more than to ask if they had agreed upon their verdict, and as they were not likely to agree, the case must be adjourned. The jury were then locked up for the night. NEW COURT. (Before the Common Sergeant.) Henry Myatt, 29, clerk, was indicted for embezzling Mims of money belonging to John James Noyes, his master, amounting in the whole to about 601. Mr. Giffard prosecuted. The prosecutor is a tea-dealir in Finsbury, and pri soner had been hie travillir for five years, at a salary of 11. 4s. weekly and 31. a month. The conn.-ction which prisoner had the management of was amongst coffee house-keepers, and the sums in question had been paid to him on account of his master. The prisoner had alio in several instances robbed the prosecutor of parcili of grocery, by bringing home fictitious orders. The jury found the prisoner guilty, and he was sen tenced to 12 months' imprisonment. George Hall. a boy 13 years of age, pleaded guilty to having unlawfully wounded Mobs Wolff. It appeared that prisoner bad insulted prosecutor, a man grown, who boxsd his ears for so doing, whereupon he stabbed him in two places, the latter wound inflic.ed being prevented from entering the abdomen by the inter vention of the short rib. The Common Sergeant said that the case was a very bad one, and the only thing in the prisoner's favour was his estreme youth, otherwise the sentence would have been very severe, as the Court was determined to do all in its power to check the practice of using the knife. Sentence, 3 months' imprisonment and hard labour. THE WEATHER IN THE BALTI4I.--St. Petersburg, Jan. 28 : The roadstead at Revel was yesterday again frozen over. Temperature, 11 deg. frost, with snow storms. —Hamburg, Jan. 31 : No change in the weather. Last night 11 deg. frost. Wind S.E. The Elbe is full of drift ice, more particularly off Stade.—Cuxhaven, Jan, 20 : There is much ice in the fairway. Wind, a.m. E., very light. Tempera.ure 4 deg. frost, p.m. 3 deg. frost, wind S.W. light.—Elsfleth, Jan. 29 : The Weser is fell of drift ice.—Vegesack, Jan. 29 : There is much drift, ice off this place.—Bremen, Jan. 31 : There is much drift ice in the river. Wind S.S.W. Brake, Jan. 29 : The Weser, off this place, is full of heavy drift ice. ' POLICE INTELI,IGENCE—Feb. 2. SAdtiler, a country traveller, in the employ of Messrs. Crowden and Gar rod, carrying on lin,in,-s as brushmakers and general merchants, at No. 6,..:Ea1c0n-street, City, was cbarg€.d with embezzling betwt:en 3001. and 4001. The prisoner was remanded. SOW-STREET'.—John Spurgeon and Arthur Wont'. moss, two shabbily—dressed, middle-aged men, who de- scribed themselves as attorneys' clerks out of employ, were cbarge.l before Mr. Hail with being concerned in obtaining 30s. from Mr. Leidman, attorneys' account agent, Chancery-lane, by means of a forged promissory ❑ote. Spurgeon said ho had acted in the belief that the state. merits of Wood moss were true and the promissory note was genuine. The other prisoners made no defence. They were committed for trial. Mr. Superintendent Durkin attended to inform his worship that a meeting of the unemployed had been held that day in Smithfield, from which about 70 men had proceeded to St. Giles's parochial-office to apply for re lief. Some of these had been offered relief in the house, others had been told that their cases would be inquired into, and some had been offered work. He believed that some were not satisfied, and would shortly apply to this court. - . Mr. Hall directed that the relieving officer be requested to attend at the game time. A few minutes afterwards about 30 men, dressed for the most part ae bricklayers and labourero, presented themselves at the court. Mr. Ranklie, the relieving officer, was already in attendance. Tue first to address the magi-trate was a stupid-look ing man, who spoke in a confused and incoherent man ner, and seemed scarcely to understand why he attended except that a speaker at the meeting had asked him to go first to the office, and then to that court and report progress to him (the speaker at the meeting) the follow ing day. Mr. Ranlain—Tnis man has been told that he will be visited within half an hour. We must ascertain that he lives where he gives his address. He will then be re lieved. . Mr. Hall did not see what more the relieving officer could do. He had not the absolute control of the parish funds ' and so he must make inquiries before he took upon himself to expend them. The applicant left the court satisfied. The next applica4t admitted that he had been offered admission to the house and had refused. He wanted to know whether he was obliged to break up his little borne? Mr. Hall—lt is of no use to argue with me, because I am bound by the law as well as you. I havfe may power to make them take you into the house. If you don't choose to go in, I can do nothing. Mr. Ranklin said the majority of these men had never applied before. Had they done so that morning, most of them, in all probability, would have received outdoor relief, but they carne in a body, after being at the meeting, when no time was left for inquiry. If they did not like to enter the house, let them call again next day, and most likely they would be relieved. Several others came forward and stated their cases, which were precisely similar to the above. Those who bad been offered admission to the workhouse, and had refused, were somewhat clamorous, and had to be ex pelled. The others were satisfied with the statement that their cases would ho inquired into. After about half-a-dozen had addressed his worship, the remainder not desiring to do so, Mr. Hall observed that he saw no ground for suppos ing there had been any unwillingness to relieve these men, and The court was then cleared. MARLBOROUGH-STREET.—Frederick A. Cope, Gosney, Thomas Edwards, and James Newland. four fashionably dressed young men, were brought before Mr. Bingham, charged with being drunk and disorderly. S e ius P n Police-constable l at i attention een morningnA - g c t isi o no n ton s h t wea a i r,a b , idh e ; I thow B t,r 3 :l scet C i orie s ygnd t a cdat t otu, e ln d t t:tyi hh t u ehi:nat fourwß a tmae b sg o oei u , int t kt tp- h isiaytt defendants,lcr half-past oe p ot a f s t wst 3twthu:ohr when v r w ie irce i e n ss habitants he went up and begged of them to desist. They refused to do so, and said they were gentlemen and would do just as they liked. He again begged of them to go away, but all to no purpose, and the d e f en d an t G osne y persisted in shouting, saying be was born making a noise, and a noise in the worn he must snake as long as he lived. Witness then attempted to take them into custody, when the defendant Ceps, with his fiat, streak hint a violent blow in the face. The other defendants also made a great resistance, but eventually, with the assistance of other constables, they were lodged in the stationhouse. Witness added that the whole of the defendants were drunk. The defendants gave a general denial to the charge, arid complained that the police knocked them about most brutally, in proof of which they exhibited bruises, and a collar covered with blood was shown to the t)octrt by Gosney. The constable said the streets were very slippery, and the prisoners were too drunk to walk without getting a fall now and then, which accounted for their bruises. Mr. Bingham thought the charge fully proved, and fined them 20s. each. MARYLEBONE.—An extraordinary degree of ex• citement was caused in Northurnberlandestreet, in front of the entrance to the Marylebone Workhouse, in con• sequence of the assemblage of between 500 and 600 men who had congregated at the gates of the establishment demanding relief, and their conduct was of so violent and menacing a description as to compel Mr. Tubbs, the relieving officer, to cause it to be made known to them through some of the officers under him that if they did not depart peaceably the police would instantly be sent for to remove them. Upon this intimation the men, after consulting for a few minutes with two or three of the leaders of the party, wended their way, fel. lowed by an immense crowd of persons, to the entrance of this ciurt, which was thereby so completely blocked up as to prevent the possibility of those who were wait kg to be admitted upon other cases in connection with night charges, &c., from entering therein. Mr. Fell, the chief clerk, communicated this fact to Mr. Broughton, who desired Mr. Franklin, the chief usher, to admit a few of the men only, which he did. The principal spokes man in the affair was a young man rained Crabbe. Among those admitted was one who carried a banner, hoisted high over his head, and upon which was wri,tm in legible characters, " Peace and order is our motto ; there are 150,000 men out of work in London and the districts, whose wives and families are starving. Shame, shame I" The 111agistrate remarked that the banner bore upon the faes of it a falsehood ; no such number as that indi• cited, nor anything like it, could be out of employ in London and its immediate vicinity. That a great deal of distress, however, existed there was no doubt. Cribbe and two of the others said that they went to the workhouse with many others on Thursday last, with an understanding on the previous day that a rota of the board was to be in attendance, in order that their com plaints might be made known by them, but that they went and did not see the members of the board. Mr. Tubbs said that he had made known to the Board of Guardians all that had taken p!atte at this court on Wednesday last, when numerous cornpl tints were made, the than Crabbe being at the heal of the party ; and that the rota present, atter hearing the whole of the facts, passed a resolution to the effect that they had full confi dence in him (Mr. Tubb , ), and that they left the matter in his hands, being satisfied that be, in the exercise of his discret , on, woull sot properly in the responsible situation which he htli. Mr. Tubbs added that on Thursday last he relieved no fewer than [2,053, and on the next Saturday 2,200. Many of tae appl:cants who were strong, single men had been offered work, but they refused to perform it, and it woull really be a robbery on the ratepayers to give assistance to such persons, more es.peoially when they came mixed up with such a large body of others to snake a claim upon the parish. Such a state of things prevented him (Mr. Tubbs) from transacting properly his business at the house. With regard to seeing and relieving parties well known to be i❑ distress, and who came to rec, ive money at his house regularly, the interruption to his business since the present movement was great in the ex• treme. If the men, who had c nue in a body to the court, with their banner held up, as it' had been stated, parad ing through the streets, would attend at the workhouse on the re xt morning (this day) their cases would be in• dividually gone int Mr. Broughton remarked that be was extremely sorry that so much distress Existed among the working classes at the present inclement season, and advised the men to go to the workhouse at the time appointed by Mr. Tubbs, and conduct themselves there in a civil and peaceable manner. Mr. Tubbs said that in the event of their acting up to his Worship's advice relief would be *.ff , ,rded, more espe cially to those who had wives and families. The large assembly then quietly dispersed from the precincts of the court, and Mr. Broughton proceeded with the ordinary busine3s of the day. THAMES.—John Rann, an ablebodied reap, aged 49 (as stated in the police-sheet, but who did not look so ell), was brought before Mr. Yardley, charged with begging. The prisoner was described as a labourer, of No. 6, Love-la , e, Shad wtll. John Bivand, a police constable, No. 17 K, stated that he saw the prisoner and 12 or 13 others each carrying a new shovel, soliciting idols in Stepney. The prisoner went into a butcher's shop in Bedford-street, while Lis companions surrounded the house, and the master of the shsp gave Lim a penny. Ile then took the prisoner into co,tody. Yardley said this was the commencement of the week, and the prisoner bad been very properly taken into custody. If the prisoner and his companions went about in large bodies soliciting alms, or singly, they were liable to be committed to prison as rogues and vagabonds. The conduct of the prisoner was very much aipgravated by his going about with others in a body. That looked very'rnuch like intimidation, and a person who would refuse to give alms when solicited by one man would most likely, when 12 or thirteen stir , rounded him, submit to force. He would tell the pri , aoner, and through him his fellow-men, that proceedings like those could not be tolerated ; and that if he found that large bodies of men went about soliciting alms, armed with shoitels, or any other implement of trade, be would punish them severely, and commit them for a long term to the House of Correction and to hard labour on the treadmill. The magistrate, observing the prisoner about to speak, said he knew what he was going to ay. He knew there was a good deal of distrev, consequent principally on the want of employment, in existence. Some of that distress was inevitable, and a good deal of it was caused by the improvidence of the labouring classes, who would not lay by for a rainy dax, He had only to say that any repetition of thi9 would be aeverely pu , ished. He then ordered the rut of the prisoner's c h e . ca ,q,..d, of t h a , iva..ced tram tile. hack GI r.liThcv were all Ibc ed men, ad on Mr. Yard -3' piritiri4 out the i.'r o ar:d that they wero c utithd to parochial 'Ad, they said th:?3 , had applied for relief to the r4ieving otßoa.,i of pariehts t , ) which they btllnged, and it was refused. °Lie cf them, a p•urig countryman, however, admitted that he had been ,fiered admittance into a workhouse, which he had refused, because he of ly wa!Aed relief for a short time. Mr. Yardley—You woull rather go into a workhouse than into a prison ? _ _ The young man—No, I wool i not. I wool.] prefer a prison to a workhou , e at any time. Mr. Yardly said the man was talk;ng nonsense. It was no disgrace for a man who was in di4rtss to seek and receive parochial relief, and it Wai his right; but to commit a breach of the Itw was disgraceful. People would readily empl iy men who from temporary distress ur onier causes were obliged to seek parish relief, but people would employ gaolbirds. The young man—lf you go into the Mosaic law-- Mr. Yardley—Nonsense, man. I am not going to enter into a discussion with you upon the Mosaic law ; but I tell you this, that I will not alhw peopls to to intimidated ; and the newt wan I rouoht before me who goes about with others in gangs shall be c3rnmitted to the House of Correction, and be kept to hard labour for a long tarn. The magistrate then directed Mr. Livingston, the chief usher of the court, to give tLe unmarried men of the gang a quartern loaf each, and the married men two haves each, and direced them to apply again to the relieving officers of the parishes to which they belonged, and if they were not properly relieved according to law they could wait on him again and he wool] intercede for them. Soon after a deputation of unemployed labourers en tered the court and asked for relet. They said they were "society men," but did not explain to what society they beloeged. They were out of employ and destitute. Denny, an officer of the court, said there were upwarcls of 100 men seeking relief in the avenues of the court. The passage was crowded with them. Livingston, the chief usher, said he believed thee• were not less than 150 men seeking relief. Mr. Yardley was very sorry to find there was so much destitution, and hoped the working classes would be patient, for he believed better times were com►ng, a►id that business would revive. He also hoped that boards of guardians and relieving officers would do their duty with prmnotitude and l►berality in times of exi geuey, and prevent these frequent appeals to magistrates, whose court ought not to be converted into offices for the relief of the poor. The magistrates had ►►o officers to make inquiries into the truth of the numerous cases of destitutio❑ presented before them. He felt much frsr the distressed individuals who were constantly relating their destitute condition, but it was impossible for him to investigate a tithe of the cases daily brought under his n )tice.i Mr. Yardley then desirel Livingston to pro vide himself with 51. worth of silver and relieve the un employed labourers with 61. or ls. each, and to close the outer doors of the court, for if it became known in the neighbourhood that he was relieving unemployed men there would be 2,000 or 3,000 persons in about the court very Boon. LAMBETH,—About half-past four o'clock last even ing a number of persons—it was said about 150 in oum her—marched in a body from Lambeth Workhouse to the entrance of this court and requested to be shown before the sitting magistrate. As on a former occasion, they were desired by request of the magistrate to send a deputation, instead of appearing in a body. They did so, and in a few moments three of the party made their ap pearance. One of them got into the witness-box, and handed to the magistrate a paper similar iu substance to tbat presented on a firmer day, after doing which he proceeded to say that he accompanied a party of about 150 persons to Lambeth Workhouse to ask for relief, and it having been refused them they came to appeal to his Worship to know what they should do. Mr. Elliot said that on a former application of a si milar sort he had seat an officer to the worknoue to re quest that relief might he given thorn agreeably to the regulations of the guardians ; but on that occasion they refused to a Tept ih,-; relief offend them, and went away. He should now stud an officer with themno make the same request, and that was all he weld do. Inspector Armsworth, of the 14 division, said he was at Lambeth Workhouse jut before, when the perAcn in the witness-b. x, who gave the name of Newton, made an application for relief for himself and others, and was uffered an order for the admissiOn of himself and family into the workhouse, but this he refused. Mr. Elliott (to the applicant).—Why did you refuse this 1 Newton—Because I don't want to go into the house. Mr. Armsworth further said that the parish officers offered to attend to the case of all the applicants, pro vided they were at the workhouse before 12 on the fol lowing (this) day. Mr. Elliot, on hearing this, said it was the business of the parish, and h e cou ld no farther interfere in the mat ter, and the parties then retired and marched off. Mr. James Rogers, the well-known comedian at the Olympic Theatre, waited on Mr. Elliott, and handed to his Worship the such of 13s. 4d., with the following note : " Sir,—Allow me to present to the poor-box the enclosed 13s. 4d., being the amount I received for performing at Windsor Castro on Wednesday evening Ist, " I am, Sir, your obedient servant. " Elliott, Esq." " JANIES ROGERS. Mr. Rogers requested hio Worship would, with his usual kinlness, acknowledge his small donation in the uival way, upon which gr. Elliott said he would give a receipt for it ; but Mr. Rogers replied that that Was not necessary. THE EVEATHEtt AND THE PARKS. The thermometer at the Royal Humane Society's re. ceiving-house in Hyde Park during Sukiday night rose from 16 deg. to 22 deg., showing only 10 dog. of trust. At 9 yesterday morning the mercury roae to 30, being only 2 deg. below freezing point, but at noon the glass pointed at 37-5 deg. above frost. The barometer in dexed 29•66. The wind was east, and the weather wig overcast, with snow and sleet. Every precautionary urea. sure was adopted by the Royal Humane Society to pre vent persons from venturing upon the ice in the different royal parks, but several thousand persons, male arid fernale,,insisted upon going upon it, and sever a l near l y lost their lives by so duiiig, as the following official re turns will show. THE SERPENTINE. AND HYDE PARK.— The banks on each side of this river yesterday were densely crowded by the members of the nohlty, gentry, and toe general public, whilst the carriage roads were crowded by toe rich equipages of the aristocracy. Upwards of 5,000 persons ventured upon the ice iu this river, and several parties amused themselves for hours in cutting out various de. vices upon the ice, but the crowd congregated near the best performers caused th.e ice to break, and the conse quence was that a gentleman named Dowell, who came from Bromley, in Kent, to enjoy a day's skating, broke through t:se ice, and, together with a friend who accom panied him, became immersed in 12 feet of water at the east end of the river. Fortunately the persons were rescued by William Co; one of the It lel Hu mane Society's icemen, by means of the breaker ladders. They were removed to the receiving•hetete, and after some thee they were able to go home. During the af, ernoon the ice commenced breaking up, owing to the thaw set• tine in so rapidly, and by the persuaeion of Mr. Soper• intendent Iti illiame several thousands left off skating and sliding; but even as late as 8 o'clock last night a great number insisted upon remaining, and ;n the event of the frost continuing they stated that they intenthd to have a grand pyrotechnic display and midnight match. THE LONG WATER IN KENSINGTON-GARDENS. —Oa each side of this ornamental water, yesterday, were seve• ral thous an d mem b ers of t h e .non ili ty, w hil s t 2,000 dis ported th emse l ves upon t h e i ce , i nc l u di n g severea excellent skating of th e Sk a ti eg Cl u b. A great deal of x 1 parties were cutting l as t e d f er h ours ; b u t w hilst some en e thethe cutting out a variety of serpents and other th as er to figuresa spectators so crowded round the icetr seven n 1 feet o give f way, water. an N. Walker, and 11 persons a r. of becal l n 6, e Nhimomrfoik.ere immersed in cent, was rescuedbylhCeerr got nG Griffin w n withere ableteslteodggeo, to some risk, and the others their respective home'. THE ROUND POND, KENSINGTON-GARDENS.— The sliders and skaters upon this pond, yesterday, amounted to 1,500, but no immersion of any consequence occurred Mr. Wilson, a son of Capt. Wilson, of 83, Bainbridge. terrace, however, fell on the ice and put his shoulder out ofjoint. He was picked up by Joseph Knight, one of the icemen, who placed him on the sledge and took him ashore, when he was conveyed by some gentlemen to his home. THE REGENT'S-PARK.—A vast number of persons of persons of both sexes proceeded to this park at an early hour in the morning, to witness or to enjoy the exhila rating exercise of skating. No accident worthy of notice occurred during the day. The Victoria Park had many hundred visitors, who disported themselves upon the ice, and several persons got severely cut about the head, but no immersion of any Serious character occurred. CLAPHAM PARK.—The ice in this park was in a very firm condition, and several hundreds amused themselves upon it during the day ; and the only accidents that occurred were to two gentlemen, wbo had their legs broken by being tripped up upon the ice. At half-past ten o'clock last night the thermometer began rapidly to fall, indicating that the frost was likely to continue. [AuvzitrlsEmEsr.]—A most interesting recovery from a vast complication of diseases, such as indigestion (dyspepsia), flatulency, constipation, nervous, bilious, and liver con/. Plaints, cough, asthma, consumption, and debility, without the aid of medicine, by Du Barry's Rcva. lento, Arabic^. Food, is recorded in the following let ter :—Cure 52,422.—" Bridgehouse, Frimley, 3d April, 1854. I have suffered these 33 years continually from diseased lungs, spitting of blood, liver derangement, deafness, ringing in the ears, constipation, debility, shortness of breath, and cough, and during that period taken so much medicine that I can safely say I have laid out upwards of a thousand pounds at the chemists and doctors. Indeed I was in expected to get over it, when a to become become acquainted with your neva us tftoeirtudneastpea enough o a u i g u h l n lenta Arabica, which, Heaven be praised, restored me to a state of health which I long since despaired of attaining. My lungs, liver, stomach, head, and ears are all right, my hear. ing perfect, and my recovery is a marvel to all my acquaint. ances . I am, respectfully, JAMES ROBERT'S , wood-merchant.— Supported by testimonials from the celebrated Professors of Chemistry Dr. .A ndrow Ure ; Dr. Shorlaud ; Dr. Harvey Dr. Campbell ; Dr. Gattiker ; Dr . Wurzer ; Dr. Ingram ; Lord Stuart do Decies; the Dowager Countess of Castle. ' stuart ; Major-Goo. Thomas King, and many o th er respectable persons, whose health has been restored by it, after all other means of cure had failed. For fur her p irticuiars re poet. in this invaluable food our readers a re re f erred to Du Barry's.. advertisement in another part of this paper. 1 1 4'l ' • 1 :I d A . 8 Colchester Harwich l5O 401, 615 Leigh Blaldon - I gA. KIRKI ;ALDY-JAN. 31. 60 140 - 170 186;6 Wheat. I Barley. 1 Oats. 1 Beats. i First 5Ss Od 1 43s 03 301 Od 1 Os 0 1 Second s4s Od I y 41s Od I 25s 0(1 O s Oa Third 28s Od 1 33s 03 I 22s Od I Os o`l Oatmeal, to —B' per bag of 2801 b. COAL MAR: XT.—FEB. 2. the close of the market. I . Wsllsend, ko. Prices of Ooal per ton at s. cl; _ _ Bebside's Hartley l5 :3 is e• Davison's West Hartley 15 6 Fees l9 6 Howard's Wdst Hartley Braddyll lB 3 Netherton 15 6 Darley Main 15 0 Thuileld Moor Butes 14 ' Briely Vein Steam. l5 43 Walker Primrose .... ..... 13 t Cassop 18 3 3 Wylma l6 C Riddell l7 , %lips at market... 28 I Sold l9 LOOAL SHARE MARKETS. LIVERPOOL, FED. 2. STOCK EXCHANGE,— The market is steady, at full price" Blacburn, 81 13s. 9d.—Caledoni an , 30k 1 I}—East Lan° . shire, 23i —Edinburgh, P er th, and Dundee, 8 1 1.—Lance' shire and Yorkshire, 96i —London and North Westerns 105—Manchester, Sheffield, and Lincoln 6 per Cent., 12 d—Dutch Rhenish, par. Countr 7 rgarkf,t3. ----~- CHELMSFOIID— JAN 30. A roolei•ate supply of v, - heat and barley io-day, both of whicth were a readier sale at the extreme prices of last week. Very little doing in beans and peas, and the prices about the same as before. „ Wheat, white, old, p er s . R . 1 e. 0 . qr. 34 72 1 Oat; per qr. 24 3u new 37 71 I P eas , P ar t r id g e 41 43 red, old ..... 32 6 White 39 46 n0w....32 62 Boiling 4O 41 Barley 3i 44 Dun 31 31 2 Chevalier 38 62 1 Beans, Tick 36 40 Grinding . 33 44 1 • 0 48 Harrow tick m Malt 73 77 1 M azagan 35 "' t t . Chevalier 75 791 Ditt o , new... 35 COLCHESTER- JAN. 31. Wheat in good supply, but holders were not disposed to take much less, and but little business was done at is pa qr. less money. In flour of fine quality no alteration to notice ; other sorts 1s cheaper. Other grain dull, at late rates. Prices to-daywere as follow :—Wheat, white, 624 to 745; red, 56s to 645; barley, 44s to 52s ; oats, 24s to 28a ; beane9 Mazagan, 36s to 388 ; middle and small, 3:s to 445; Pe" , white, 408 to 44s ; grey, 40s to 428. Official Statement of the Quantities of Corn, Stc, in the port of London, from the following pl Jan. 26 to Jan. 31, both inclusive. reciived Ercia MANCHESTER, FEB. 2. STOCK EXCHANGE. —There was a dull market, with rather better prices. Dovers, 24—Blackburn Preferelloe' 213—Midlands, 823 3 / 4 —Sheffields, 33 I —Leeds, 961. BIRMINGHAM, FEB. 2 STOCK EXCHANGE.—The railway market continue! steady. Loudon and North Western Stock w a s done " 1061. Closing quotations :—London and North Westerot 106 1063—Midland, a2l 84—Birmingham Canal, 911 6% div. buyers Birmingham Bank, 341 buyers. SEABORNE MAILS. [When the date for making up a mail falls on a Sunc l3 4 the mail remains open until the day following ; except in t eit case of the India mail, via Southampton, which, on 04 occasions, is made tip the previous evening.] Made up at the Post•Oftice. W hence' des- Lisbon Spain Gibraltar Gibraltar 1 Malta ...• Egypt Ceylon • . r India •....• Mauritius ivia.Ceylon) China Penang Singapore Anstralia(vial Di the Cape) Cape of Good Hope Mauritius E Ceylon India Lisbon Madeira CapedeVerds Brazil IDJ BuenosAyres Falkland Is lands We Indies (except Ha vana and Honduras). • Venezuela Grey Town "' NcwGranada Chili Peru ....:: Calhornia 7th,l7th, & nth of tke month. 4th & 20th of the raouth. 4th of 1 the month. ..... ..••1 Fiondunui INassatt ➢fexico •. • • Havana •• .• Madeira Tenerifie W.C.of Africa British North America .. United states United States British North America .. United States British North America .. Canada .... I Feb. 6.. .. IFeb. 9. !Ed and 17th of the month. Feb. 17 'Feb. 2.... IFeb. 23 .. Every Fri Feb. 3 and alternate rnesda.) s. patched. South ampton South ampton South amptou South ampton Dart mouth South ampton By whati Vessel. South ampton South ampton South ampton Ply mouth Feb. 25 . Feb. 24 Liver pool Alham bra Ripon When expected 'Jan. 24 4th and 20th of the By At Vessel' .... 01. AiJA W br'►' 010 121. 13. month. IColotabo Ripon ger 6. 'Medway Liver poi Parana Parana 'Feb. 4 . • Europa! Jan. 31 Jan. 25 South ampton Liver pool Feb. 12 Ist ?and 16th of o_ m e,gth. lit6th of the naonth. Feb. 1 Feb 6 Feb. 2 yfOrn ID C Ericss or znslas i [Unita ni Indian AVa ll Atrite 1 ....... • Feb. 191 1. eb. 191 mot° gthloP' Exicisoll M—Morning. E—Evening. Feb. 4 Aria ° Alil rica_il.;,. AD VIRTISSMENT. Sion? AND HAUS) No 00 % POWERFUL TELESCOPES, OPERA, RACK, AND PilitspSnor "LAMES. —Messrs. S. and B. Solomon , opticians, 39, t o ol marle-street, Observe—opposi to the York L t , e i/ (W.) By h er M a j es t y ' s R oya l Lett ers Patel it for valua ble 1; 0 1 extraordinary improvements in the most 'powerful Fo r brilliant Telescopes, Camp, R acecourse , Op era , and „„s0 spective Glasses, to k now th e di stances. Th ese teleso7oll possess such extraordinary p owers that some three and 0 4'0 inches, with an extra eye-pi ece , pill show distinctly Jul "„„010 moons, Saturn's ring, and th e d ou bl e stars. With the :7,40 teteszope can be seen a person's countenance three mile. of half distant, and an object from 16 to 20 miles. The/ tfllo larger and al sizes, with increasing p owers according' l) Royal Exhibition, 1851. Valuable, newly-invented, vi 111.700 powerful waistcoat- , ocket glass, the si ze o f a walnut 10 ^ a rt a person can be seen and known 1i m il es di stant; the 141/,0600 every purpose on the race - cou rse , an d at the opera 11(2;00 country scenery, awl ships are clearly seen at Bto 10 ° They are invaluable for sh oo ti ng, deer-stalking, ya( _„ sportsmen, gentlemen, gamekeepers, and tourists. `7„,40 rsee-cot.rse, camp, and perspective glasses, with s •ollu_ e st' p,wer. Newly-constrzsted Spectacle Lenses ' Of t Le IP, fe d fprroemservthedis tea n ngt is t eat transparent power. The valuable advantage. 4 0 ' 4 0 e t i; h ed a v: n si d on ve b ry eco n m e in a g enabled to employ their sic'ht at the most mint ate Ml' pation—can see with these lenses of a much less MAK - 00 lug power---and they do not require the frequeol , cbs to the dangerous effects of further powerful osists ll / 4 , Persons can be suited at the most remote part of the 1 0 , 1 i, 0 p ins er p s ' ot re s_.: l :o by sending one of the glasses out of their spec taclss ; 0 0 letter, and stating the distance from the eyes thel • eau 1,00 small newspaper print with it; and th ose who ', not made use of spectacl es by s t a ti ng th e i r a ge. D es' ness. New Discovery. The Organic Vibrat. ,r, an t (o$ Unordinary powerful, small, newly-invent e d into .runaeor deafness, entirely diflbrent from all others, to at irpass _ d thing of the kiaci that has been, or probably e ver produced. Being of the same colour as the skin, is not_so eeptible ; it enables deaf pe rs ons to hear distinct)/ y at ebn l f and at public assemblies ; the unpleasant sensatio aof 01 . ,0 noises in the ears is entirely remove d ; an d it aff ords 0 3 '_,40. assistance that possibly could be desir e d.-39, street, Piccadilly- Ohaerve—ouposite the Yor k: Hotel. OP A 801. On the 2d inst., at 47, Upper Bakerstreet , Rege nark, the wife of Sami. Heath Head, Es 9. c itor., On the Ist inst ., at Peckham , the wi f e of Mr. "' Haycraft, of the Unity General Assurance Asec )ciatioo• OP A DAUGHTER 0 On the let inst., at 146, R egent-street, the I We o f Knight Williams, Esq. On the Ist inst., at Highgate, Mrs. E. B. Cl Lurch. MARRIED. I , as ° On the 31st of J anuary, at Monkstown Cb.Ttrah,olo Rev. George H a nd coc k , assisted by theßev. E „4 John Stratford Handcock, Esq., of Cavanitrilla des county of Gal wa y, to Elizabeth Penelope Blair, ° _,o l :. daughter of C a pt a i n W. G. C. Kent, R.N., and gs: i . os niece of the l a t e A dmiral John Hunter, Gover°' Australia. On the 31 s t u lt ., at Leicester, Lewis Slight, ° of T; of Brighton, a n d B urgess -bill, Sussex, to Lydia, vd c a ° the late S amue l K irby, Esq., of Anstey Firtb, •Io Leicester, banker of On the 31st ult., at St. Pancras, Charles, seeond ' 19° 16 13 James Barrett, Esq. of Albert-street, rtegent's-Pa r Ol e Maria, second daughter of Win. Machin, Esq., o f o h r jesty'a Chapels Royal. DIED. • 00 0 1 On the I s t inst., at Betchworth Hou s e, Surrey' , 01° 16 0 ' Jane, widow of the Right Hon. Henry Goulbura , 2A. Sister of Lord B,okeby. On the Ist inst., at Cambridge-terrace, Hyde .fsses' Walter Bearblock, Esq., of the Grange, Chigwell, ' lf aged 61. 1144 On the ilst ult., Samuel Williams Fuller, of 3 4, • boonp Oxford-at reet, aged 81. the 31st ult., Robert Hyett, Esq. , of the B 4'u u of England, age d 66. via' On the 31st ult., P e t er R. D ews b ur y, Esq., of Herts, aged 55. vlsj LONDON : Printed and Published by MUItDO Y‘ ) 1410. of No. 112, Strand, Printer, at The Sun 0 113 c ° ' o ati 112, Strand, in the Precinct of the Savoy, in th 1 3° of Middlesex, Tuesday, February 3, 1857.