The Liverpool Standard and General Commercial Advertiser. — Liverpool, Merseyside, England, 1856-01-22 00:00:00

Sales by auction. EXTENSIVE SALE OF MODERN AND SUPERIOR CHINA, WINSTANLEYS' ROOMS. MESSRS. THOS. WINSTANEEY and SONS respectfully announce that they are instructed, by an emi nent Firm in Staffordshire, to -ELL by AUCTION, THIS DAY Tuesday), the 22nd instant, and Three following days, at Eleven O'clock precisely each day, at their Rooms, Church-street. A STOCK of modern CHINA, which is extensive, and of the most Fashionable Designs, comprising about Fifty Table Services, in great variety of style, chiefly of Ironstone China, with Bur nished Gold Handles and Birders. The DESSERT, BREAKFAST, TEA, and COFFEE SERVICES are of the purest Porcelain, of admired Forms, including all the Newest Patterns, beautifully Painted with Figures, Landscapes, Fruit, Flowers, &c., and profusely Gilt. The PARIAN MARBLE GOODS, ORNAMENTAL ARTICLES, &C., include numerous pleasing Groups of Figures, Statuettes, and Busts, of skilful execution ; also, a profusion of At tidies of Do mestic Utility, in Hot Water Jugs, Drinking Cups, Caraffes, &c. A choice Collection of celebrated A are, in 'fable and Toilet Services, beautifully decorated and finished in the first style of excellence. Catalogues may be had at Messrs. THOS. WINSTANLEY and Solis' Office, Church-street, Liverpool. SALE OF VALUABLE BUILDING MATERIALS. MESSRS. THOS. WINSTANLEY and SONS have received instructions. from the Liverpool and London Insurance Company, to SELL. by AUCTION, on the Premises. (the Old Police-court,) High-street, opposite the Town-hall, on MONDAY next, the 28th instant, at Twelve o'clock for half-past precisely. The valuable BUILDING MATERIALS, comprising : Lot I.—The BUILDINGS called Hargreaves-buildings, and marked Lot 1, extending from High -street to Exchange-street East. Lot 2.—The BUILDINGS lately used as a Police-court, and Two DWELLING-HOUSES attached, marked on the walls Lot 2, extending from High-street to Exchange-street East. Lot 3.—The recently-erected BUILDINGS used as Offices, now or lately occupied by Messrs. Neilson and others, marked on the walls Lot 3, extending from High-street to Exchange -street East. Lot. 4.—The BUILDINGS used as Offices, Shops, &c., in Dale street, now or lately in the occupation of Messrs. Davies and others, marked on thS walls Lot 4 and Lot 5, extending from High -street to Exchange •street East. Subject to certain restric tions to be specified in printed conditions of sale. A Plan may be seen, and further information had, on applica tion to the LIVERPOOL and LONDON FIRE and LIFE OFFICE, Castle-street ; or to the AUCTIONEERS, at their Offices, 44, Church-street, Liverpool. Excellent HOUSEHOLD FURNITURE, CHINA, PAINTINGS, Modern ENGRAVINGS, &c., GREAT GEORGE-SQUARE. MESSRS. THOS. WINSTANLEY and SONS will SELL by AUCTION. on TUESDAY next, the 29th, and WEDNESDAY, the 30th instant, at Eleven o'clock precisely each day, on the Premises, No. 21, West side of Great George. square, _ The genuine and excellent HOUSEHOLD FURNITURE, fine toned 6i-Octave Cottage Piano-forte (Jones's Patent), in a beau tiful Rosewood Case, brilliant Plate of Glass, 58in. by 51in., in an elegant Ornamented Foliage Frame, Skeleton Timepiece, on Stand and Glass Shade, Alabaster Vases, Bohemian Glass, and other Ornamental Articles, the Property of a Gentleman leaving Liverpool. The DRAWING ROOM is furnished with Curtains to the Three Windows of rich Amber-coloured Merino Damask, deep Fringe and Silk 'Passel Valance, with Ornamented Gilt Cornices, Six Rosewood Chairs, Carved Framed Buckingham Couch, Corner Divan, Lounging and Reclining Chairs, and a Pair of Square Ottomans, Upholstered en suite, Circul a r Cent re T a bl e , o f Rose wood, Chonnier, with Plate of Glass at the Back, and Silk Pa nelled Doors, Rosewood Occasional Table, on Antique Pillar and Claws, Easy Chair, with Spring Seat, in Silk Damask, modern Chandelier, of Chased Ormolu, with Opal Centre Vase and Desk, handsomely Gilt Plates of Glass, in Foliage Frame, Brussels Car pet, Hearth Rug, Steel Fender and Fire Irons, &c. The DINING-ROOM and BREAKFAST PARLOUR contain Lt well made Mahogany Pedestal Sideboard. 6 feet wide, set of substan tial Dining Tables, 13 feet long, with Circular Ends, Three extra Leaves, and the Centre Part supported by a massive Carved Pillar and Plinth, Twelve Mahogany Chairs. and a Set of Six Ditto, with Two Armed Chairs to Match, Circular Loo Table, and a Pair of excellent Swivel-top Card Tables, Cupola Book case, 2 feet S inches wide, with Drawer, on Carved Scroll Sup ports, Mahogany Cabinet, Two Mahogany-framed Carver's Chairs, with Seats and Backs in Leather, Mahogany-framed Sofa, Easy Chair, Two Plates of Glass, 46 inches by 25 inches each, in Mahogany French-polished Frames, Gothic Desig ned Chande liers, of Bronze and Ormolu, Window Curtains, Feners, &c. In the CHAMBERS are Two lofty Fourpost Bedsteads, with Mahogany Footposts, and Drab Merino Damask Hangings, Painted Half-tester and Servants' Ditto, Hair Matresses, Feather Beds and Bedding, Pedestal and Single Wardrobe, of well seasoned Mahogany, Chests of Drawers, Toilet Tables and Wash stands, with Marble Tray Tops, handsome Mahogany-framed Cheval Glass, 48 inches by 24 inches, modern Mahogany-framed Dressing Glasses, Painted Clothes Cupboard, Dressing Tables, Chairs. Kidderminster Carpets, &c. The HALL, &c.—A large Mahogany Hat and Umbrella Stand, with Table in front and Marble Slab, Two Hall Chairs, with Carved Shell-shaped Backs. Barometer and Thermometer, in Mahogany Case, Vase-shaped Hall Lamp, Brussels Carpet, Floor Cloth, &c. Eight-day Clock, the useful Kitchen Requisites, &c. The Pmi NTlNcisinclude " Farm Buildings," by F rederick Watts ; "Old Fish House on the River Lee," by H. B. Willis; " Lake Scene," by Lindon ; "Landscape," by Frazer; a Pair of pleasing modern Landscapes, "The Hay Field," and "Ploughing," "River Scene, with Boats," by J. Wilson, &c.; also, an Interior, with Figures, of the School of Hogarth, and other desirable Specimens. The ENGRAVINGS comprise fine impressions of "Blindman's Buff," "Reading the Will," "The Rent Day," and "Village Festival," after Hogarth ; "The Stag at Bay," after Landseer; " Bolton Abbey in the Olden Time," "King John signing Magna Charta," "Trial of Charles 1.," after Hayter, &c., all hand somely Framed and Glazed. To 6e viewed on MONDAY next, the 28th instant, when Cata logues may be had on the Premises, and at Messrs. Taos. WIN STANLEY and Soils' Office, Chnrch-street. Important SALE of STEAM-ENGINES, MACHINERY, RAIL WAY IRON WORK, NEW IRON, &c., BIRKENHEAD, CHESHIRE. ESSRS. THOS. WINSTANLEY and SONS respectfully announce that they have received instructions from Messrs. Brassey and M'Cormack, who have recently com pleted the Contract for the Birkenhead Docks. to SELL by AUCTION, on MONDAY, the 4th February next, and following days. at Eleven o'clock precisely each day, on the Premises, at the Dock Yard, Canning-street, Birkenhead, near Liverpool, The whole of the valuable STEAM-ENGINES, MACHINERY, RAILWAY WORK, WROUGHT IRON, SMITHS' HEARTHS, ANVILS, TOOLS, and other Effects, the Property of the above Firm, comprising a capital Thirty-horse High•pressure Engine, Twenty-horse Condensing Engine, Twelve-horse High-pressure Engine, with Boiler and Fan, and a Five-horse Engine, all in ex cellent working condition, Gough's Patent Six-horse Pile Engine, Six Travelling Cranes, and a large Wood Stage, Nine Crab Winches, Four Dredging Pumps, Six Pile Engines, Chain Pump, Six Slough Pumps, Ten Quarry Gib Cranes, Two Oak Ditto, Forty-five Tons of Waggon Axles, Fifty Tons Iron Rails, Ten Tons Square Bar Iron, Cast and Blister Steel and new Iron, and Iron Work for Waggon s , Thi rty E arth Waggons, Thirty Stone Lorries, Twelve Smiths' Hearths, Anvils, Fifteen Pairs of Bel lows, large Quantity of Smiths' Tools, Work-benches and Vices, Circular Saw, Iron Shafting, and Leather Straps, new Wheels and Pinions, for Travelling Cranes, several Tons of Iron Chains, of various sizes, Iron Nippers and Hook, Taps and Dies, Nails, &c. The MISCELLANEOUS ARTICLES include Kitchen's Patent Weighing Machine, for Fifteen Tons, smaller Ditto, and a Scale Beam, with Fifteen Cwt. Iron Weights, Ten-inch Lathe, for Wood Turning, Eight Iron Turnstiles, Twelve Moori ng Post s , large Iron Cistern, and Two Wood Cisterns, Lined with Lead, Quantity of Wheelbarrows, Thirteen Dozen Spades, Rollers for mortar - mills, Mortar Boxes, Mortar Flo a t, l arge Grindstones, Corn-crushing Mill, Cotton Wick, &c. Also, Four Punt Boats, Float for a Piling Engine, great variety of Wood Patterns, chiefly adapted for Railway Work, Timber and Planks, 100 Tons of Lime stone, Office Fixtures, &c. To be viewed Three Days previous to the Sale, and Catalogues May be bad on the Premises, and at Messrs. Tilos. WINSTANLEY and SONS' Office, Church-street, Liverpool. TO CLOSE AN ACCOUNT. By Messrs. THOS. WINSTANLEY and SONS, On TUESDAY, the 12th day of February next, at Two o'clock in the Afternoon, at the Clarendon Rooms, South John.street, in the following or such other lots as may be agreed on at the time of sale, and subject to conditions to be th en p ro d uce d , ALL that Piece of LAND, with the Two DWELLING-HOUSES thereon, situate in Derby road, Bootle, opposite Miller's Castle, containing in front thereto and at the back along the canal bank 33 yards 1 foot, now in the occupation of Mr. Malcolm and Mrs. Bowden, at a rental of .e 55 per annum each. The above premises are held under a lease dated sth March, 1835, for the lives of three persons, then aged 13, 12, and 11 years, and the life of the survivor of them, at the yearly rent of 2s. Lot 1. 2.-LAll that Piece or Parcel of LAND, on the south side of Oxford-street, in Liverpool, containing in front thereto 137 feet 8 inches, or thereabouts, and running in depth backwards on the west side thereof in front to Laurel-street 57 feet 3 inches, and on the east side in front to Crown-street 15 feet 1 inch, or there abouts, and containing in the whole 796 superficial square yards, be the several dimensions thereof a little more or less. And also, all those Seven MESSUAGES or DWELLING-HOUSES erected awn the said Piece of Land, now known and distinguished as No. 1, Olive-street, and Nos. 52, 54, 56, 58, 60, and 62, Oxford street, now let at rent a l s amount i ng to .e 221 per annum. This lot is leasehold under the Corporation for a term of 75 years from the 2nd of May, 1845, at a peppercorn rent. Lot 3.—A1l that Piece of LAND, with the MESSUAGE thereon, situate on the north-west side of Basnett-street, Liverpool, ex tending in front thereto, and at the back, along a common passage, 15 feet; and running in depth backwards on the north-east and south-west sides thereof 77 feet 9 inches, more or less, now known as No. 25, Basnett-street, and let at the yearly rent of £5O. This lot is leasehold under the Corporation for a term of 75 years, from the 25th of March, 1822, and the Land-tax has been re deemed. Lot 4.—A1l that Piece or Parcel of LAND, with the MESSU AGE thereon, situate on the north side of Mount-pleasant, in Liver pool, containing in front thereto and at the back thereof, along a back street of 4 yards wide, 18 feet, and running in depth back wards on the east and west aides thereof 90 feet. The above premises are now known as No. 59, Mount-pleasant, and are now let at the yearly rent of .e3B. Lot 5.—A11 those 16 MESSUAGES or DWELLING-HOUSES, one thereof being No. 18, in Chaucer-street, in Liverpool, and the others being Nos. 2,3, 4,5, 6,7, 8,9, 10, 11, 12, 13, 14, 15, and 16, in Chaucer-buildings. Let at rents amounting in the whole to £lO9 4s. per annum. Lot 6.—A1l those Six MESSUAGES or DWELLING-HOUSES, situate and being Nos. 17, 18, 19, 20,21, and 22, in Rose-buildings, leading out of Rose-place, Liverpool. Let at rents amounting in the whole to £54125. per annum. The tenure of these Three Lots is freeliold of inheritance. Lot 7.—A1l that Piece of LAND, with the MESSUAGE thereon, situate and being on the east side of Moor-place, in Liverpool, containing in front thereto and in breadth at the back, severally, 30 feet 6 inches, and running in depth backwards on the north and south sides, severally, 45 feet, more or less, bounded on the north and east sides thereof by Premises now or late of Mr. Richard Prior, on the south by a passage of three feet wide, and on the west by Moor-place. This Lot is Leasehold under the Corporation for the residue of A term of 75 years, commencing 29th September, 1829. For further particulars apply _to Messrs. L ACE , M ARSHALL , ROSCOE, and GILL, Solicitors, Union -court, Castle-street. MODERN HOUSEHOLD FURNITuR E, , UPPER CANNING-STREET. By Messrs. WALKER and ACKEELEY, . On THURSDAY next, the 24th instant, at Eleven o'clock precisely, on the Premises, No. 122, Uppe r Canning-street, THE modern and excellent HOUSEHOLD F UR _ NITURE, and other Effects, on the said Premises. May be viewed on the Morning of Sale, and Catalogues had on the Premises, and at Messrs. WALKER and ACKERLEY'S Offices, 55, Church-street. BY ORDER OF THE MORTGAGEES. By Mr. HOWELL, Tins ;DAY (Tuesday), the 22nd instant, at Two o'clock in the Afternoon s at the Clarendon-rooms, South John-street, in Liver pool, subject to the conditions of sale to be then and there produced, ALL that Piece of LAND, with the two DWEL LING-HOUSES thereon erected, numbered 7 and 9, in the respective occupations of Edward Caldecot and Wiltiam Perth, situate on the east side of Bamber-street, near Paddington, and in the township of West Derby, containing in front thereto 29 feet 9inches, and running in depth backwards on the north and south sides severally 45 feet, and b e i ng in breadth at the back 28 feet 11 inches, and containing in the whole 146 superficial square yards and two-thirds of a superficial square yard, more or less : bounded on the north by land of the Marquis of Salisbury, in lease to Peter Crompton, on the south by other land of the said marquis, on the east by a common passage of 4 feet wide, and on the west by Barn ber-street aforesaid, together with the free use and e n j o y men t o f Bamber-street aforesaid, and of the said common passage, with all others entitled to use the same. The tenure is Leasehold under the Marquis of Salisbury for the term of 75 years, commencing on the 22nd day of September, 1851, and is subject to the yearly rental of e 7 6s. Sd. For further particulars, apply to Messrs. ANDERSON and COL- Luis, Solicitors, 56, Castle-street; to Mr. HOWELL, Auctioneer, 72, Duke-street; or to Mr. StlistatlN,, Government Tax-office, salcs bp auction. NEWSPAPER COPYRIGHT FOR SALE, IN LIVERPOOL. By Mr. BRANCH, On WEDNESDAY, the 13th day of February next, at Two o'clock in the Afternoon, at the Clarendon-rooms, South John-street, Liverpool, subject to conditions to be then and there produced (if not previously disposed of by Private Contract), THE COPYRIGHT OF THAT OLD-ESTABLISHED CONSERVATIVE NEWSPAPER, THE LIVERPOOL STANDARD, AND GENERAL COMMERCIAL ADVERTISER ; Together with the GOODWILL of the PRINTING AND STATIONERY BUSINESS Carried on in connexion with the Newspaper. *** The STOCK of TYPE, which is well-assorted, comprehen- sive, and in good condition (a great portion of it being nearly new), together with a full-sized Single Cylinder PRINTING MACHINE, STEAM-ENGINE and BOILER complete, and other extensive Requisites for a Newspaper and General Printing Establishment, may be taken, by the Purchaser of the Copyright, at a fair valuation. For further particulars, and to treat for purchase by Private Contract, apply to the PROPRIETOR, at the Office of the Liverpool Standard, St. George's -crescent ; or to Mr. BRANCH, the Auctioneer, at his Offices in Hanover-street, Liverpool, BY ORDER OF THE EXECUTORS. SALE IN DUKE-STREET, By Mr. BRANCH, TO-MORROW (Wednesday), the 23rd instant, at Eleven o'clock, on the Premises, 97, Duke-street, above Slater-street, THE HOUSEHOLD FURNITURE, square Piano-forte (by Dettmer), and other Effects, of the late Mrs. Thompson, which comprise Four-post and Camp Bedsteads, with Hangings and suitable Feather Beds and Bedding, Mahogany Wardrobes and Chests of Drawers, Painted Chamber Requisites, Mahogany Furniture, in a Set of Dining Tables, on claws, Circular Table, Sets of Chairs, Sofas, Brussels and Kidderminster Carpets, Crimson Damask Window Curtains, Gas Chandeliers, Venetian Blinds, Chimney Glasses, Fenders. Fire-irons, Kitchen and Culi nary Utensils, n few Books, and other useful Family Articles. To be viewed on the Morning of Sale, when Catalogues may be bad on the Premises, or at Mr. BRANCH'S Offices, in Hanover street. EXCELLENT HOUSEHOLD FURNITURE, HUSKISSON STREET. By Mr. BRANCH, On THURSDAY next, the 24th, and FRIDAY, the 25th instant, at Eleven o'clock each day, on the Premises, No. 20, Huskisson• street. iHE excellent modern HOUSEHOLD FURNI TURE, a portion of it the manufacture of Mr. Blain; handsome Table Service, several fine Engravings, including some fine Proof impressions after L an d seer, an d other Effects, the Pro perty of Captain Harrison, who is removing to London. The DRAWING-ROOM FuRNITURE comprises handsome Modern Curtains to three Windows, of Drab Damask, with Gilt Cornices, with a Suite of Eight Capital Solid Rosewood Chairs, and Two Couches, covered to match the Curtains ' • a pair of elegant Rose wood Card Tables and a C entre Circular Table, on Pillars and Claws ; handsome Chiftonnier, with Marble Top and :Plate-Glass Back ; large sized Single Plate Chimney Glass, with Elliptic Top, in Gilt Frame; Gas Chandelier, Brussels Carpet, Fender and Fire-irons. The INNING-ROOM FURNITURE is of choice Mahogany, of ex cellent manufacture, and includes an elegant Pedestal Sideboard, 6 feet 6 inches wide, Set of Sliding-frame Dining Tables, on Carved Scroll Supports, about 10 feet long by 4 feet 6 inches wide, Set of Ten Crown-back Chairs, Lounging Chair, Brussels Car pet, &c. _ In the BREAKFAST -ROOM, Modern Mahogany Glazed Book case, Two handsome Green Moreen Curtains, Mahogany Sofa and Chairs, Loo Table, and Brussels Carpet. HALL and STAIRCASE : Handsome Bronzed Hall Table, with Marble Top, Two Chairs, Figured Floor Cloth, and Brussels Carpet. The LODGING-ROOMS include a lofty Mahogany Four-post Bed• stead, with Footboard, and handsome Damask Hangings, a Birch Tudor Bedstead, and several Japanned Iron Bedsteads, with ap. propriate Furniture, Seasoned Feather Beds, Hair and Straw Mattresses, elegant Mahogany Trio Wardrobe, of fine wood, Ma hogany Dressing Tables and Basin Stands, with Italian Vein Marble Tops, Swing Toilet Glasses, Painted Wardrobe, and other Chamber Requisites, Kidderminster Carpets, Cane Chairs, &c. The KITCHEN includes the usual assortment of Culinary Utensils. To be viewed TO-MORROW (Wednesday), the 23rd instant, when Catalogues may be had at the House, or at Mr. BRANCH'S Offices, in Hanover-street. EXCELLENT MODERN HOUSEHOLD FURNITURE, EVERTON-TERRACE, By Mr. BRANCH, On TUESDAY next, the 29th instant, at Eleven o'clock, on the Premises, 37, Everton-terrace, THE valuable Modern HOUSEHOLD FURNI TURE, of a Gentleman leaving town. The DINING-ROOM and PARLOUR FURNITURE, which iS Of Mahogany and well manufactured, compris es T wo Sets of Crown back Chairs, Cabriole Lounging Chair, a Couch, and a Sofa, Set of Sliding-frame Dining Tables, richly-carved Pedestal Sideboard, Circular Table on Pillar and Claws, Two elegant Silver-plate Man telshelf Glasses, each 50 inches by 40 inches, in richly orna mented Frames ; Brussels Carpets, Ormolu Gas Chand e li ers , handsome Damask Window Curtains, Steel-mounted Fenders, Fire-irons, &c. The LODGING-ROOMS contain modern and elegant Four-post and Tudor Bedsteads, with tastefully arranged Damask Drapery Furniture, Three Sets of Drab Damask Window Curtains, excel lent Mahogany Trio Wardrobe, of Choice woo d, th e panel of the centre formed of a fine Silvered Plate of Glass, about 64 inches by 18; elegant round-cornered Mahogany Chest of Draw ers, large Toilet Glasses, capital Mahogany Dressing Table, on Co lumns, with Italian Marble Tray Too, and a Basin-stand to match ditto ; Kidderminster Carpets, Cane-seated Balloon Chairs, Painted Chests of Drawers and Dressing 'fables, a Folding Couch in Damask, to form an occasional Bedstead, &c. The HALL and STAIRS are fitted with a superior Table with Marble Top, and Hat and Umbrella Stand attached, Figured Floor Cloth and Venetian Carpet. A few Kitchen and Culinary Utensils, and other Effects. To be viewed on MONDAY next, the 28th instant, when Cata logues may be had on the Premises, or at Mr. BRANCH'S Offices, in Hanover-street. The HOUSE to be LET.--Apply on the Premises HORSES, CARRIAGES, HARNESS, &c., AT LUCAS'S REPOSITORY, LIVERPOOL, Each Day at Twelve o'clock precisely. By Messrs. LUCAS and CO., On WEDNESDAY next, the 23rd instant, TWENTY CART HORSES, with great power, substance, and activity, suitable for heavy draught purposes, and in prime working order. FIFTEEN SPRING VAN and HARNESS HORSES, LORRIES, CARTS, FLOATS, SPRING VANS, GEARS, &c. On THURSDAY nevt the 24th , SELECT SALE OF FORTY , instant H FIRST-CLASS ORSES, Consisting of Hunters, Carriage and Brougham Horses, Ladles' Pads, Hack and Ride and Drive Horses. All Horses for this Sale to arrive at the Repository This DAY, the 22nd instant. FREEHOLD AND LEASEHOLD PROPERTY IN LIVERPOOL AND BIRKENHEAD. By Mr, WILLIAM GREEN, On FRIDAY, the Ist day of February next, at Two o'clock in the Afternoon, at the Clarendon-rooms, South John-street, Liverpool, subject to conditions of sale to be then produc e d. Lot I.A Piece of LAND, with the WAREHOUSE and FOUNDRY thereon, situate on the west side of Crooked-lane, Canning-place, in Liverpool, containing in front to Crooked-lane 51 feet 9 inches, on the west 20 feet 5 inches, and in depth on the south side 54 feet 6 inches, and on the north side 45 feet 2 inches; then turning off and running in a southwardly direction 3 feet 2 inches, and thence in further depth 10 feet. The Tenure is Leasehold under the Corporation of Liverpool for 75 years, commencing 22nd February, 1838. The FIXTURES, &c., in the Foundry, viz., Iron Cupola Steam engine, Drilling Machine, Crane, Bellows, Anvils, Moulds, Pat terns, &c., may be either taken by the purchaser at a valuation, or be rejected. Lot 2. A Piece of LAND, with the MESSUAGE or DWELLING HOUSE thereon, No. 9, Cumberland-terrace, Upper Parliament street, Liverpool, containing in front thereto and at the back severally 23 feet 3 inches, and in depth on the east and west sides severally 88 feet. The Tenure is Leasehold under the Corporation of Liverpool for 73 ears, commencing on the 6th February, 1847. Lot 3. A Piece of LAND, with the Two MESSUAGES or DWELLING-HOUSES thereon, numbered respectively 19 and 20, in Somerville-street, in Birkenhead, containing in front thereto 30 feet, and at the back or east side 31 feet, and in depth (including the area) on the north side 90 feet 4 inches, and on the south side 83 feet 3 inches. The Tenure is Freehold of Inheritance in Fee Simple. Printed particulars, with plan, may be had of the Auctioneer, Market-street, Birkenhead ; of Messrs. J. W. and J. HAY, Archi tects and Surveyors, 4, Cable-street; or of Mr. HENRY BELL, Solicitor, 16, North John-street, Liverpool. 0.0 anttb. WANTED, an ENGAGEMENT in a Merchant's Office. Has a good knowledge of Accounts; is honest and attentive to business; age 28; has had a quarter's term in town.—Apply to CLERICUS, Mrs. Unsworth, 13, Vulcan-street, Liverpool. TO BROKERS, COMMISSION AGENTS, &c. A Gentleman, of unexceptionable character, active and persevering habits, and in every resp ec t qualified to con duct the Correspondence, and take charge of the Counting-house Department, desires a SHARE in an established business.—Ad dress L. 8., Liverpool Standard-office. PARTNERSHIP. —An eligible opening is presented to a respectable PARTY, having £1,500 to .€2,000 at com mand, for JOINING an Established Concern,in efficient working condition, capable of yielding a large profit. Principals only treated with.—Apply, with real name and address, to 0 Y, care of R. S. EVERITT, Accountant, Leicester-buildings, King-street, Liverpool. Zo be *oib. BY ORDER OF THE MORTGAGEE. TO be SOLD, by PRIVATE TREATY, all that MESSUAGE or DWELLING-HOUSE, on the west side of Bedford-street North, No. 33, in that street, in the occupation of Mr. Thomas Paton.—Possession will be given on the Ist day o April next —Apply to Mr. H. H. STATHAM, Solicitor, 41, Lord street, Liverpool. VALUABLE FREEHOLD PROPERTY ON SALE. JOHN WHITE respectfully informs the Public and Members of Building Societies, that his , PROPERTY CIRCULA R, containing the largest amount of Property ever offered for Sale by Private Treaty, is now ready, and may be had, gratis, by apply ing at the othee 19, Clayto n - square , Li ver p oo l, w h ere Pl ans o f the Property and every information will be given. It also con tains a number of Country Residences. Persons living at a distance may h ave t h e P roperty C i rcular enc losing Two Postage St am p s , w ith th e i r for Address.warde d to them by THE EASTERN COUNTIES' DisruTE.—The Committee of Investigation of the Eastern Co un ti es Railway have issued their statement with regard to 11Tr: Waddington's answer to their original report. A fter receiving eac h of Mr. Wadding ton's pleas, the committee re-assert the validity of all the charges made in their report, and conclude by contending that the following have been fully proved : namely, that the divi dends declared half-yearly have been from untrue accounts • that the permanent way has been neglected so as to caus e great loss and scandal to the company; -that £200,000 has been illegally lent to the Eastern Union Company ; that an attempt was made improperly to cancel a balance of £31,341 due from the Norfolk Company ; that £38,264, laid out chiefly on the Norfolk line, has been charged to the Eastern Counties ; that no audit has ever taken place of the stores or locomotive department; that the stores account has never been balanced since 1851: and, finally, that there has been a loss on this accountof nearly Zo'o,Qoo, whichhas Inver appeared in the books. THE LIVERPOOL STANDARD, Ensurantt Xotice. INDISPUTABILITY THE ONLY COMPLETE SECURITY IN LIFE ASSURANCE. (Extracted from" The Register.") What is meant by an indisputable policy? In the first place, it is unlike other policies ; the adjective being used to imply some thing to mark and distinguish such a policy from all other poli cies. In the second place, it means much more—it implies that the policy to which the epithet " Indisputable" is given cannot be disputed, except upon grounds beyond the reach and power of the contracting parties to control. In other words, the policy is represented as being as indisputable as man can make it. Nothing can be more embarrassing than the situation of a man who, after making payments to an Insurance Company for ten, twelve ' or twenty years, on the supposition that by such pay mentshe has purchased for his family the absolute property in a reversionary estate, is then told that at his death his survivors may receive such property, but that there is a great chance—a pos sibility—amounting to a probability, that they may not ; and that the contingency depends upon circumstances which he cannot foresee. Yet such is the position of those who are held as wholly responsible for the precise and literal accuracy of every statement in numerous documents and schedules which precede the issuing of a policy. Take one of these schedules as an instance of aver ments, upon the accuracy of each of which the whole value of the policy will ultimately be made to depend :—" I do hereby declare that my age does not exceed years ; that I have had cow-pox or small-pox (state which); that I have (or have not) had the gout; that I have not been afflicted with any fit or fits, or convulsions, nor with asthma, insanity, or spitting of blood ; and that 1 am not afflicted with habitual cough, diseases of the lungs, nor with any other disease or disorder tending to shorten life; and that the foregoing proposal contains a true statement of every matter and thing thereby required to be set forth ; and that I am now in good health ; and I do declare that I have not con cealed or withheld any matter or circumstance touching my past or present state of health, habits of life, or condition wich may render an insurance on my life more than usually hazardous, or with which the Directors of this .society ought to be made ac quainted; and that my private referees are well acquainted with, and fully competent to give, the requisite information as to my habits of life. And Ido declare that this declaration shall be the basis of the contract between me and the said society ; and that if any true allegation or statement be contained in the said pro posal, or in this declaration, or if any material information be omitted which ought to be contained therein, all moneys which shall have been or shall be paid to the said society, on account of such insurance, shall be forfeited to the use of the said society, and the policy be absolutely null and void." Now, looking at the wording of this clause, it may be affirmed, without much exaggeration, that there is no human being upon earth who, looking on it as the literal condition of his contract with a company, can possess a certainty that the event of his , death will place his family in possession of the sum specified in the agreement. It is a professional notoriety that there are nu , merous diseases which may be in active play long before their ex istence is suspected by the patient or any one else. Yet, by the contrivance of making the proposer warrant the literal accuracy of numerous statements, the clause above quoted would vitiate and nullify the policy, if it could be proved that the invisible foe had commenced his ravages at the period when the instrument was issued. The responsibility of the party effecting the assur ance is unconditional, and wholly irrespective of the contingency whether the " omission" of any fact, material or immaterial, were wilful or not. The person who makes the statement must not only declare that he makes no wilful mis-statement—that he has not " with held any matter or circumstance," and observe, not deliberately or of design, but that lie has not done so at all. The declaration re quired is absolute as to circumstances or possibilities beyond the sphere of human knowledge; and the responsibily of the decla rant is equally absolute, no matter how innocently he may have been led into error. All the authorities are of the same opinion as to the sole and tin. divided responsibility of the assured. Thus, Lord Eldon will not hear of any distinction as to whether an omission has been ma terial or immaterial. "If material," his Lordship observes, "that a materiality may be inquired into and shown ; but if there be a warranty, it is part of the contract that the matter is such as it is represented to be; therefore materiality or immateriality signifies nothing. The only question is as to the mere fact." This opinion has been affirmed, to the total ruin of families, by numerous deci sions of the Courts. It may perhaps be supposed that however close the net and narrow the meshes which are entwined round the party whose life is the subject of assurance—however minute and important and liable to error are the facts, and yet stringent in construction of law are the terms of the declaration he is called upon to make, yet that by great care lie may be able to comply with every de mand, and escape without a forfeiture of his policy. But that he cannot do; for there is something yet more demanded of him before he becomes entitled to a policy —a requirement in which the greatest amount of care, and prudence, and scrupulous accu racy is of no avail. The proposer must give the names of medi cal attendants and two friends, each of whom returns answers to a long list of questions, and the facts and statements so received by the company, although the proposer is not made acquainted with any one of them, are yet as much the subjects of warranty as his own declaration, so that a wilful or innocent error in answer to any of the questions put to these referees will as effectually vitiate the policy as if had preceded from the assured himself. We can make room for only one example of the provisions just noticed, which we select from a large family of similar cases, and from the practice of a highly respectable office, Wilshere v. The Law Life. Wilshere resided near London, and on several occasions had consulted a London physician as to his health, besides having the advice of a country gentleman. He came to London to effect an assurance on his life, and, in answer to the question, " Who is your ordinary medical attendant?" gave the name and address of the London physician, with whose report and that of their own medical examiner, the director of the company were satisfied. Some years after that Wilshere died, and his executors were defeated in a claim against the com pany for the sum assured, merely, and upon no other ground, because the name of the surgeon, and not that of the physician, ought to have been inserted in the proposal. In consequence of this state of matters, there arose in the public mind a general feeling of insecurity in Life Assurance, which was increased by the perusal of numerous cases occurring in the courts of law and reported in the newspapers, most of them at the instance of assured parties against Life Companies, but many of them in which Life Companies were arrayed aga inst each other. The great desideratum was to make policies indisputable, so as to remove all doubt, and dissipate every apprehension as to the certainty of the sum assured being paid when it became due; whereby the public generally would be benefited, and the business of Life Assurance much extended. " The Indisputable Life Policy Company" undertook this task, and in order most effectually to make the policies they issued in disputable and certain documents of security, they inserted the following clause in their Deed of Settlement, thereby creating an effective and legal obligation, imperative upon the Company to fulfil, and which it is the right of every assured member to plead and insist upon : Clause 84. That every Policy issued by the Company shall be indefensible and indisputable, and the fact of issuing the same shall be conclusive evidence of the validity of the Policy; and it shall not be lawful for the Company to delay payment of the money assured thereby on the ground of any error, mistake, or omission, however important, made by or on the part of the per son or persons effecting such Assurance • and that, on the con trary, the amount so assured shall be paid at the time stipulated by the Policy, as if no such error, mistake, or omission, had been made or discovered." We have said that the above clause forms a part of the Deed of Settlement of the Company, and that deed being registered in terms of the Act 7 and 8 Vict. c. 110. there is nothing wanting to give it the fullest effect. It is not merely to be found in a pro spectus or other circular, which may or may not be obligatory on the Company, according to circumstances, but it forms a com ponent part of the existence of the corporate body. A mere pro mise of indisputability is not enough. Such a clause as time above is required to give legal efficacy. It appears to have been care fully and anxiously prepared, for the purpose of cutting off every ground and pretext of dispute as to the validity of the Policy; and we confess that we cannot find any words or series of sentences more operative, effective, or compulsory for that purpose. In order the more effectually to show this, we would invite onr readers to compare this clause with the law as laid down by Sergeant Marshall in the passages already quoted from that learned authority. The indis putable clause says—" Every policy issued by the Company shall be indefeasible and indisputable, and the fact of issuing the same shall be conclusive evidence of the validity of the policy." Mr. Sergeant Marshall, speaking of the clause ordinarily inserted in policies, • says "It is quite immaterial for what purpose or with what view it [ ' a warrant] is made ; but being once inserted in the policy, it becomes a binding condition on the assured, and unless he can show that it has been complied with, he can derive no benefit from the policy." In other words, an indisputable policy, when once issued, declares that, de facto, all precedent questions are held to have been finally settled, whereas an ordinary policy declares on the face of it that the Directors retain the power to keep all these questions open to dispute, until they have actually paid the amount of the policy to the executors. Again, the indis putable clause says, "It shall not be lawful for the Company to delay payment of the money assured, on the ground of any error, mistake, or omission, however important, made by or on the part of the person or persons effecting such insurance." Mr. Sergeant Marshall, on the other hand, says, "The very meaning of a war ranty is to preclude all question w hethe r it h a s bee n substantially complied with or not. Whether the thing warranted was material or not, whether the breach of it proceeded from fraud, negligence, mis-information, or any other cause, the consequence is the same —i.e, the policy is void." In the next place, the indisputable clause says that, "on the contrary, the amount so assured shall be paid at the time stipulated by the policy, as if no such error, mistake, or omission, had been made or discovered." Mr. Ser geant Marshall says, "The warranty makes the contract hypo thetical ; that is, it shall be binding if the warranty is complied with. The only question is, has the thing warranted taken place or not? If not, the assurer is not answerable for any loss, even though it did not happen in consequence of the breach of the war ranty." Can anything be more conclusive than this in proof of the superiority of the Indisputable Policy? The Indisputable Policy settles all precedent questions—an ordinary policy leaves them all unsettled. An Indisputable Policy declares, by the mere fact of its issue, that all questions relating. to the health, habits, age, &c., of the assured are, as far as the Company is micerned, set at rest for ever—an ordinary policy leaves these points open to dispute, until the claim has actually been discharged. London Indisputable Life Policy Company, 72, Lombard-street. —Manager, ALEXANDER ROBERTSON. HOW TO PROLONG LIFE AND ENJOY IT.- THE GREAT PURIFYING AND STRENGTHENING MEDICINE. What though the sun in beauty shine, And you have countless hoards of wea'th; What though the world—all, all was thine, If you but want the blessing, Health. Dr. DE ROOS' PILULAE VITAE, or VEGETABLE LIFE PILLS. A universal Restorative for both Sexes and all Ages, concocted solely from the VEGETABLE kingdom; they may be administered to the youngest Child, or to the most delicate Invalid, by merely regulating the dose according to the age and strength of the per son. They remove all Disorders and Pains in the Stomach and Bowels, as Costiveness, Spasms, Loss of Appetite, Sick Headache, Fulness after Meals, Indigestion, Liver Complaints, Inactivity of the Bowels, Listlessness, Heat, Pain, and Jaundiced Appearance; and while they act thus salutarily, they must of necessity increase the strength of the Patient. Headache, Giddiness, Singing in the Ears, Fluttering of the Sight, and other Heavy Drowsy Sensations —the forerunners of many fatal diseases,—as Apoplexy, Paralytic Strokes, Epilepsy, &c., are effectually warded off by a few doses of these Pills. They also produce sound refreshing Sleep, a keen Appetite, and possess extraordinary efficacy in invigorating the system, and imparting a pleasing serenity of mind. They are unequalled as a Family Medicine; in few instances, where occa sionally employed in Families and Schools, will other assistance be needed. For Females they are truly excellent, removing Headaches, Depression of Spirits, Dizziness of Sight, Nervousness, Dimples, Sallowness, and giving a healthyjuvenilebloom to the Complexion. Ladies, however delicate, will find them particularly beneficial both before and after confinement. For Elderly People they are the most comfortable Medicine that can be taken. Persons going Abroad, Captains, store more important articles of health than the above, Which, by regulating the Stomach and Bowels and tranquillizing the Nervous System, will prevent those fatal diseases so prevalent abroad ; as also Sea Sickness and other complaints incidental to long voyages and irregular living. No Emigrant's Chest can be properly furnished without them, for when far removed from medical aid, they will find in these Pills a never-failing restorative. Mr. Smith, St. Ives : "Since taking your Pills, I have not once required the services of a medical man, and feel satisfied this would be the case generally, if people were not so much governed by prejudice."—T. Webster, Esq., Sleaford, near Melton Mowbray: "Having read your advertisement, I felt assured your Pills would be of use to some or my poordr neighbours. I have had 12 boxes, and they have derived great benefit from taking them. I shall continue to recommend your valuable Pills to all my friends."— Mr. Edwin Highley, 4, Mount-street, Halifax: "I find your Piluhe Vitae a very pleasant medicine in removing headache."—Maent wrog, Tan-y.Bwlch, North Wales: "Mr. Warner's compliments to Dr. De Roos, and he finds no medicine do him so much good as his Pilulee _ MPORTA NT.—Some unprincipled Vendors, when asked for Dr. DE ROOS' Pills, have attempted to foist upon the Purchaser other Medicines, or trash of their own compounding, from which they obtain a larger profit. The GENUINE have the words " WALTER DE ROOS, LONDON," in white letters on the red ground printed in the stamp, affixed to each Box, by special direction of Her Majesty's Honourable Commissioners, to pro tect the Public from Fraud, and to imitate which is Felony. . May be obtained through all Medicine Vendors, at Is. 28. W., 4s. 6d., Ils., and 335. per Box, with Directions for Use, &c., or by enclosing Post-office Order or Stamps to Dr. DE ROOS, 10, Berner's-street, Oxford-street, Loudon, they will be sent per return. Sold by Jones, 5, Paradise-street, and 78, London-road • Mot tram, 24, Waterloo-road, Liverpool, and 6, Argyle-street, liirken bead. Priestley, 52, Lord-street, Liverpool. Barnes,.Fishergate, Preston. Marsh, Wallgate,Wigan. Aspinall, chemist, &c., Market street, Hindley. Clarke, Gazette-office, Lancaster. Westmacot, No. 4, Market-street, Manchester; and all Medicine Vendors. Comnterrial *ales. Zbis Dap. On account of whom it may concern. THIS DAY (Tuesday), the 22nd instant, at Half. past One o'clock, at the Broker's-office, 10, Brunswick-street, About 1000 Bushels WHEAT. WILLIAM PARKE, Broker. Apply to Next Med. On THURSDAY, the 31st instant, at One o'clock, at the Brokers' Sale-room, Walmer-buildings, Water-street, The well known Ship HANNAH KERR; 695 tons register; built at St. John, N.B. ; has just been opened, under the inspection of Lloyd's sur veyors, and classed YE 1; copper fastened and sheathed with yellow metal; is in first rate order, and ready for immediate employment; carries 880 tons dead weight, and is well found in Stores. Length 126 feet 4-10ths ; breadth 27 feet 7-lOths; depth 20 feet 4.loths: lying in Prince's Dock. For par ticulars apply to CURRY and CO., Brokers. Contract. CONTRACT FOR COAL. THE TRUSTEES of the LIVERPOOL DOCKS are willing to receive TENDERS for a Two Years' Supply of STEAM COAL for their Land and Floating Steam Engines, &c. The Specification may be seen at the Dock Surveyor's Office, south side of Coburg Dock, any day, betwixt the hours of 9, a.m., and 6, p.m., until FRIDAY, the Ist February next. Tenders, sealed, endorsed " Tender for Coal," and addressed " to the Chairman of the Sub-committee of Dock Works," to be sent in to this Office not later than 10, a.m., on SATURDAY, the 2nd day of February next. By order, DANIEL MASON, Secretary. Dock-Secretary's Office, 14th January, 1856. TO CORRESPONDENTS. DROITS OF ADMIRALTY.-With reference to the droit dispute and correspondence published in the Liverpool Standard of Tuesday last, it should have been stated that the anchor was marked P. Z. in white paint, and that the master of the Raritan is now in port to verify his statement. V , In reply to numerous applications for copies of the Liverpool Standard of Tuesday last, containing the correspondence be tween Messrs. Bramley-Moose and Co. and the Board of Trade, we beg to say that we have no papers of that date left ; but we understand that the correspondence will be published, as a pamphlet, in a few days. THE Eroot ,c.i- tanbarb+ TUESDAY, JANUARY 22, 1856 PEACE WITH RUSSIA. THE earlier part of the past week witnessed that listless inactivity which usually precedes an anticipation of the renewal of business. Letters from the Crimea contained nothing that was worth perusal ; the war had virtually ceased for the time, and all was quietude and calm until the opening of Parliament should raise anew the strife of parties. On Thursday, however, came the startling intelligence conveyed in the few brief words that " Russia has unconditionally accepted the propositions of the Allies ;" and though it was at first received with a feeling something like incredulity, the news conveyed by the wires of the Electric Telegraph soon roused the whole kingdom into a state of excite ment and activity. The Funds rose about three per cent., Shares partook of the advance, Sugar and Cotton went up, and Corn went down, the Greeks showed long faces, while every one else displayed a sense of satisfaction, and the intelligence appeared to be acted upon as though a return to a state of peace had been finally concluded. The probability of such an event, which before had been gravely doubted, seemed to be at once adopted ; nor was it difficult to adduce reasons why Russia, convinced of the difficulty of her position, had at length taken the wisest course, and, by suc cumbing to the Allies, saved herself from further hu miliation and defeat. But then came a narrower can vass of the terms and meaning of the brief despatch. The Allies had made no propositions to Russia ; what, therefore, had Russia accepted so unconditionally ? The acceptance could only apply to the propositions of Austria, the terms of which, it was said, the Allies had previously agreed to, and then only as the basis of future negotiations, which might be broken off by a difference as to details, which was the case in the last conferences at Vienna. This view of the case was confirmed by the subsequent intelligence, which was conveyed in more precise terms. Sir Hamilton Sey mour, our ambassador at Vienna, wrote The Russian Government accept the Austrian proposals as a basis for negotiation." This was followed by a telegraphic despatch from Paris containing an official report from Vienna, and further confirmed by similar intelligence from Berlin, which attributed the adhesion of Russia to the urgency of the representations made by Prussia. We may, therefore, so far correct the first intel ligence, by stating that Russia has agreed to the unconditional acceptance of the propositions made by Austria, and which we published last week, as the basis of preliminaries upoli which to found negotiations for peace. If the antecedents of Russian diplomacy afforded the slightest grounds for reliance upon her good faith or honesty of purpose, we might entertain some reasonable anticipation that a return to a state of peace was placed almost beyond a doubt. We cannot, however, shut our eyes to the fact that Russia will yield nothing from a sense of justice, and only so much as may be wrung from her fears. If more delay would serve her ends, she would not hesitate - to make large promises, as was the case when the late Emperor NicrroLAs agreed to the four points, and then dishonoured his acceptance by refusing the only legitimate construction which could be put upon the most important of them. It is possible that Russia may now rely upon her boasted skill in diplomacy, and we may find, when the details come under dis cussion, that we are as far from the realisation of our hopes as ever. It must be clear to every man that no conditions of peace can be satisfactory unless we obtain those sub stantial concessions which shall afford a guarantee for the future quietude of Europe, an arrangement in which would be involved a total change of that aggres sive policy which has influenced Russian councils for a century past. The wolf must have changed his nature for Russia willingly to agree to such conditions ; and though exhaustion may have compelled her to consent, there are many who think that Russia has not yet been sufficiently beaten. She still holds Fin land, which she wrested from Sweden ; her fleet in the Baltic is still uninjured; her Asiatic provinces are still unconquered ; her trade, though interrupted, has not been suppressed ; and she still maintains a respectable footing in the Crimea. There cannot be a doubt, how ever, that she has most severely suffered during the last campaign. Her energies and resources have been taxed to the utmost in the defence of Sebastopol; that fortress, as well as the fleet which it sheltered, has been lost, while the allies are in possession of several other Russian forts. Then may come the conviction, that if 'one campaign has been so disastrous, another may be still more so, as the Allies have all their resources unimpaired, while Russia has had to make the most desperate exertions to maintain her footing, and is less able to continue the struggle. Should the war be protracted another year, the gun-boats now preparing for the Baltic may tell a different story from the last, and Cronstadt be added to the list of captures. Another campaign may put the Allies into possession of the Crimea, the Asiatic provinces, and all the shores of the Black Sea, We have only taken off the edge of appetite for war, while Russia is almost reduced to a state of exhaustion ; so that, if terms be not made now, whilst something is left upon which to negociate, another year may swell the demands of the Allies to an extent which would consummate Russian humilia tion. These reasons may have induced Russia to agree to conditions which, in a short time, would be no longer available to her ; and therefore we may have some right to presume that she is for once sincere in her intentions. While, however, we may find abundant cause why Russia ought to yield after the experience which she has had of the power and resources of the Allies, the latter should in no particular cease the preparations which are now being actively made for the next campaign. Everything should go on with the same or rather increased vigour, from the conviction that the Russian Government is well informed as to all our preparations, and the certainty also, that in all such negociations powerful fleets and armies are by far the most successful diplomatists. Every point in the discussions will be materially influenced by the power which we have for enforcing our demands ; and though we may entertain no moral doubt as to the favourable termination of the negociations, we must not lose sight of the fact, that the most certain way of ensuring peace is by being fully prepared for war. THE INCOME TAX. WHATEVER may be the result of the anticipated negotiations for the restoration of peace, whether we shall have to persevere in our gigantic preparations for another campaign, or felicitate ourselves on a diminished rational expenditure, it is a duty which the people owe to themselves to demand a revision of the system upon which the Income-tax is levied. We have no wish to shrink from the responsibility incurred in prosecuting a great war, or to evade an equitable contribution to the demands of the State ; but the burden should be made to press with more equality than it does at present.. The readiness with which this tax has been doubled, and again increased, without any doubt as to the result answering the expectation, offers such a temptation to the Chancellor of the Ex chequer to apply the screw in this direction, that redress is hopeless, without a vigorous application of the pressure from without ; but Ministers, even in war time, should be made vulnerable to popular feeling, and it will be found that there are few subjects which more imperatively demand attention. In the first place, the quiet submission to the pre sent imposition, heavy as it is, will do much to encou rage an increase of the burden, should the necessities of the State, from a continuance of the war, be pre sumed to require a further addition to the revenue. We have borne the seven per cent. so quietly that there is no reason why we may not pay ten per cent., and so, in order to save trouble to an incompetent Chancellor of the Exchequer, the injustice may not only be perpetuated but augmented until the greater portion of our - incomes is virtually confiscated. The great evil of the Income-tax is not so much the amount which is paid as the inequality with which it is levied; and to this point the attention of our legis lators should be specially directed, the more so as the majority of them have little personal interest in the question, except as to the amount of the rate. If the liability applied simply to the income derived from realised property, there would be little difficulty involved in the subject beyond the exemption of those of small amount ; but, according to the present system, the man whose income is dependent on his continued exertions, with nothing to fall back upon, and the con tingency of a sudden cessation from illness, or other wise, is liable to the same charge as the man whose income is obtained without labour, is subject to little or no risk, and who, whatever may be the demands upon the interest, has always the principal to fall back upon. In both cases the rate of taxation is the same, though the circumstances are widely different, and so far there is a positive inequality, involving. an injustice Another evil arises from the mode in which the limit of liability to this tax has been fixed, and which in numerous instances offers an encouragement to fraud and evasion. The man who possesses an income of £lOO a-year, is called upon to contribute £4 15s. 10d., leaving him but £95 4s. 2d. to meet all other claims upon him ; while he who has but £99 19s. 10d. is left with the whole amount, and is therefore £4 15s. Bd. richer than the one who is receiving a larger income. So in the instance of a man with £l5O a-year, he is called upon to contribute £lO, leaving him £l4O, while the possessor of only £149 19s. has to pay but £7 3s. Bd., and he therefore enjoys a net income of £142 15s. 4d. We are aware that in any system of direct taxa tion there is necessarily an inequality inseparable from such a mode of raising revenue, but it does not therefore follow that no attempt should be made to remove the injustice, and that it should be tamely submitted to as if all remedy were impracticable. When Mr. DISRAELI was Chancellor of the Exchequer, he proposed to make a distinction between the two classes of income, so that the profits of realised pro perty should contribute more than the earnings of labour, and had his plan been carried out there would have been at least an instalment of justice. The sys tem, however, requires still further alteration, so that the man of £lOO a-year shall not be made yearly £5 poorer than he who receives but a fraction less. It may be said that wherever a line is drawn there will necessarily be great inequality where the extremes meet, but it is not imperative that the line should be arbitrary. A far more equitable mode would be to take a lower limit, say £6O a-year ; which was fixed by WILLIAM PITT as the income required for necessary maintenance, and then impose a rateable tax upon all income above that amount. The man of £7O a-year would then pay upon £lO a-year, and the possessor of £lOO a-year, would only be called upon to pay upon £4O a-year. The discrepancy could under such cir cumstances never be very great, and the burden would be more cheerfully borne because less mixed with a sense of injustice. On the other hand, we believe that the total amount realised would be fully as great as at present, so that the revenue would not suffer, while a very large portion of the community would experience a sensible relief. At present the rate of Income-tax is 111 d. in the pound upon all incomes between £lOO and £l5O a year, and ls. 4d. in the pound upon all incomes above that amount. Should the exigencies of the war require the maintenance of the present amount of revenue, we would suggest that the Income-tax should be fixed at ls. in the pound, or 5 per cent., upon all incomes derivable from trades, professions, or the earnings of labour, to be charged upon the excess over £6O a-year ; and that the tax should be ls. 6d. in the pound, or 7t per cent., upon incomes derived from realised property, to be charged in the same way on the surplus over £6O a-year. Some little difficulty in fixing the amount might occur in instances where the income is derivable from both sources, as in the case of capital embarked in trade ; but this might be obviated by allowing a fixed per centage as the interest of capital, and charging the remainder as profits of trade. We have entered into the war with so much of public spirit that we have been only too ready to answer the demands made for the expenses without inquiring into their justice or equity. The burden, however, though borne, without complaining, for a brief period, will not be long endured without being grievously felt ; and it therefore behoves our legisla tors to be wise in time, and, by remedying admitted grievances, render the pressure more bearable. Such an alteration as we have suggested would remedy many defects, and enable the CHANCELLOR of the EXCHEQUER to meet the demands upon him far more readily than by an obstinate adherence to the present system. THE MEETING OF PARLIAMENT. THE Parliamentary campaign is about to commence, the last day of the month having been fixed upon for the opening of the session, and the PREMIER has issued the customary circular to his political sup porters, requesting their early attendance on account of the important business to be brought forward early. It has happened peculiarly fortunate for Lord PALMERSTON that the consent of Russia to accept the propositions of Austria as the basis for nego tiations for peace has arrived so opportunely. It will enable him to make an important feature of it in the speech from the Throne, which otherwise might Ilan [JANUARY 22, 1856. been bare of gratifying interest ; and to indulge profusely in congratulations o n th e p ros pects whi ch are opening to the country. He will, • doubtless, not be sparing of the opportunity to attribute the altered tone of Russian policy to the vigorous Pve" parations which had been made to carry on the far for another campaign, and also to the policy wil l !, had been pursued i n e n t er i ng i n t o th e t r eaty io t a ' Sweden, so as to isolate Russia from any hope assistance from neighbouring territories. With su e ' a subject upon which t o en l arge , h e ma y b o ldly Cla l ! excuse for other deficiencies, and, taking all the credo' for the result, demand renewed public confidence fel his administration. If a permanent peace s hould be the effect of the negociations which are about to b e entered into, and public feeling appears to antieir te it with some confidence, the CHANCELLOR OF TT° EXCHEQUER will have comparatively little diffic ult:l in preparing his Budget,f or , w h a t ever ma yb e the est ellt of his demands, the hope of their speedy terminat l°° would induce a patient submission to the burden. The public, however, will not be satisfied war is- again to be made the excuse for indefinite postponing all other legislative business. It 13 f. 1 certainly afford a pretext for some prolonged " I :, cussion, to end as usual in nothing, and also but important questions o n th e su bj ec t o f fi nan ce ; b g there must be abundant time for deliberation on oth er measures which demand attention, and the oplor . tunity ought not to be neglected. The Bank Char ter Act will require a careful revision, and its provisions made more in accordance with altered ci r cumstance s ' so that we shall no lo n g er ex p er i ence th e anom aly forced hoards of gold at the very time when it 15 most wanted for circulation. Th ere are a l so s eve r other reforms which will readily suggest themselves' particularly 'in the administration of the law, the punishment of criminals, &c. ; an d it i s t o be hoPe a that the forthcoming session will not be allowed to pass over without some more practical results thy'' have been lately experienced. EYE AND EAR INFIRMARY. Tim annual meeting of the friends and supporters of 014 institution was held in the Clarendon-rooms yesterday , 31r. Edward Heath presiding. The Secretary, Mr. CAMPBELL, read the following REPORT. tha Your committee have no particular feature to notice in working of this charity during the past year except the tinned and increasing advantages of it s o p era ti on . The ti lowing figures will show to the subscribe r s th e ver y benege le, results that their bounty has secured to so many poor peel who otherwise would have to suffer unaided by medi cal advice. The number of patients seeking relief this year for dises.sl of the eye has been 4,169, and the attendances 16,497, being average visit of 3.72 for each patient. The number for disea,:i of the ear have been 1,270, and the attendances 4,627, be' an average of 3.63. • In addition to the above, 76 persons have been maintain e as in-patients, and 143 operations have been performed &Iv' the year. Your committee have great pleasure i n b ear i ng testi . /ne, generally to the zeal and attention of the medical officers , well as to the success which has resulted from their skill. e There has been no alteration in the staff this year, the eat i continuing to conduct the management of the institution in efficient and satisfactory manner. The finances of the charity are in a fair position ; but, a?!. large proportion of the revenue arises from the precarior e source of donations, the committee are anxious to press t, l , claims of this valuable institution upon th e a tt en tion of tR subscribing public. The committee gratefully acknowledge the receipt of e legacy of £5O from the executors of the late J. Stringer, -e'" The treasurer, Mr. Wm. HAIGH, read his re port,. . f r ° o which it appeared that he had a balance of £145 ls. 6 G l ' hand. The CHAIRMAN, in proposing the adoption of the reo l.t and accounts, said it was most gratifying to perceive the steauJe, position of usefulness the institution maintained. It was A 5 strong fact in favour of maintaining the contrib u tions towar'_ t this institution, and inducing others also t o con t r ibute, 0 5 _ so large an amount of good had been do n e by a dministeriit well and systematically the comparatively s mall amonn w placed in their hands. Mr. LIVINGSTON seconded the motion, which was carri e6 unanimously. The CHAIRMAN proposed a vote of thanks to the CorPeg; tion of Liverpool, for their handsome donation of £lOO. 11 ' also proposed a vote of thanks to all the other donor s and 01), scribers during the past year. The motion was seconded by Mr. NEILL, and unanimous/9 adopted. It was announced to the meetin g th a t Si r J o h n Bent bad given twenty guineas ; and that ten guineas had also been re, ceived from Mr. Welsh, in aid of the funds of the institntipn• A vote of thanks was then passed to the president and We e. presidents, and the officers for the current year were pointed ; the only change made in those of last Ye' being the election of John Stewart,.Esq., to the presidencYl the place of J. A. Tobin, E sq . Th an k s were vo t e d to th e naedical officers, who were re-appointed.' In moving a vote 7 5 thanks to Mr. Heath, the retiring president, • Mr. Jai n Holine said he was sorry to see that, although the institutioi) at 'present was in a pretty prosperous state, the subscriptio ns had greatly decreased, and that if it had not been for the CorPo c ; ration grant their expenditure would be very near ly equal t their income. He hoped that the inhabitants of the town would come forward and liberally support so useful an insti; tution by annual subscriptions, which, after a ll, f or med tij most beneficial support. • The proceedings then closed. ATROCIOUS IIfURDEI? and ATIEMPTSJI SUICIDE in TOXTETH-PARK. YESTERDAY morning, about half-past six o'clock, a fright' ful case of murder occurred in Prince William-street, Toxtetir park. The victim of this atrocity was a woman about- thirt9. years of age, named Sarah Drumm on d, an d th e perpetrator of the crime was a man named John Ferguson, who had cohabited with her for the last twelve months. The two had, at Au early hour in the morning, in company gone to the Ruth Castle public-house, where they had some ale, and left. 111 short time Ferguson returned to the public-house, and, in a ll excited tone, addressing a man named Thomas, with wh° l37 the deceased had previously lived, and by whom she had tvi° children, said, "I've cut your wife's bloody throat." Inclui r / Was immediately set on foot, which proved that the aesertioll of the wretched man was too true, his miserable victim being found on the footway with her throat cut, and quite dead although blood was still flowing from the wound. Fergneol i was immediately secured, and conveyed to bridewell, where it was found that he had attempted to add suicide to his other' crimes, he having inflicted a considerable though neither veil serious nor dangerous wound on the right side of his neck. On being searched, no knife or other cutting instrument :Was found on him. From inquiry, we learn that the prisoner, who is abea t twenty-five years of age, has been long known to the police as an extremely bad character, as a reputed thief and the as,a a : ciate of thieves ; an d that his unfortunate victim had ago been leading a life of wretched intemperance and wickedne ss, along with the prisoner and his depraved companions. The two, it appears, li ve d i n th e h ouse o f th e pr i soner ' s mot h e r, a$ 87, Prince William-street, and here, and almost in the fipre sence of his parent, he p er p e t ra t e d th a t f ou l cr i me which launched his guilty companion into eternity. On leaving t_b e public-house, where, it appears, s o me a lt erca ti on took Place , between them relative to a j ac k e t, or some t r i v i a l ma tt er , th ey went to his mother's, the latter being at the time in bed, !, 11 a corner of a cellar i n w hi c h th ey a ll res i de d . Imme di a ta_ on entering, the q u arre l was renewe d b etween the pr i so ner and the deceased, the latter of whom was heard to utter a Per culiar and faint cry, acco m p an i e d b y a gurg li ng soun d , as something were flowing into he r mou th an d d own h er throat' The prisoner then said, " G o d bl ess you : now I'll ta k e thee IL', the hospital." They both, it a p pears, th en l e ft t h e h ouse , bab had not proceeded a hundred yards when she fell down, hausted from loss of blood, and almost instantly expired. formation having been conveyed to the police, the body removed to the dead-house. composure n bein g of taken manner, into s custody,said, not Ferguson,traa trouble for me; here I am ; I a m th e man w h o did the deed." After somewhat of a difficult sea rc h, d e t ec ti ve officer MacCullecil discovered the knife by w hi c h the horrible deed had bee n perpetrated. It had been th r o wn on a dung-heap, and when found was wet and complet e ly covere d with blood. It is a coal' mon pocket clasp-knife, with a short blade, and was veri sharp. you u considerable' t oaearcur at the Police -court. The OS! a The r y prisoner, i,ag ean d who is -al magistratever a g little, asp e t slender, ye a s t q e rt r adlai The man, before the sitting was not gone into, and the proceedings were merely pro Mil d " He was remanded till this day, when an inquest will be bell on the body by the borough coroner. • Many rumours are afloat in re f erence to the i mme diate cause which led to this horrid t rage d y. One of these i s, that the quarrel arose out of a threat on the part of the female: denounce some of Ferguson's companions to the Peliee,i' e. perpetrators of vario us cr i mes. Indeed, it is said that the ".. ceased had, some ti me ago, d eclared that she would have them; —meaning some of his companions—" snitched," and that th e prisoner answered that asser ti on b y say i ng, if s h e did, would cut her throat. PANORAMA OF TILE SEAT OF WAR.—Gompertz's lar g e and spirited panora ma o f th e sea t o f war i n th e East will be continued open for exhibition for the whore of this week Queen's Hall, Bold-street. It is painted in a spirited, sty.le, and being on a very large scale, the various points and Ili' cidents of the war are vividly delineated on the canvas. Th e various scenes are described in a clear and succinct manner' and as a whole the entertainment is of a highly interesting character. SABBATII DEFENCE ASSOCIATION.—So grea t h a s been th e interest attached to the movement here, and so desirous ar e , the public generally to take part in pushi ng it f orwa rd, 010 St. George's-hall, large as it is, has been found inadequate t° accommodate the numbers anxious to be present. Under these circumstances, it has been dee me d requ i s it e to bold , another meeting, in the Concert-ball, simultaneously with that first announced, to be presided over by Adam Hodgson, E 0( 1' which, without doubt, will also be well attended. 14 1 of ac( Th e 2,7 c. 40 1 Wit tflo