The Daily Times.
Liverpool, Merseyside, England, 1860-02-22 00:00:00

tions as to the doctrines and practice of the Roman
Catholic Church, and that it is, in his. opinion, highly
objectionable as a book of instruction for the
Roman Catholic children." It was moved by Mr.
Satchel', seconded by Mr. W. Whitby —" That
this committee, having taken into their consi-
deration the letter of the Poor-law Board containing. the
complaint of the Rev. H. Gibson against the History of
England in use in the schools, and having previously
.deliberately considered the question, can see no reason
for discontinuing any, history published by the Society
for Promoting Christian Knowledge." The motion was
agreed to.

-Mr. BAIRSTOW moved the confirmation of the pro-
ceedings, giving notice that at the next meeting he
would move that the salary of Mrs. Lyon, a nurse at the
Industrial Schools, be increased from £25 to £3O per
annum.

Mr. OWEN commented on the fact that the repeated
increase of salaries only tended to discontent and more
applications. With a view to putting a stop to the
system, he moved a resolution to the effect that
for the future • any increase of the salary'of the officers
should by made in the month of May only.
Mr. Byron") seconded-the motion of Mr. Owen.
As Mr. Bairstow. had merely given notice of motion
for an increase of salary, Mr. Owen consented to with-
draw his motion for the present ; and the proceedings
of the committee were confirmed.

FINANCE COMMITTEE,

This committee also recommended the increase of
various salaries; but the recommendations were each
postponed until the board should decide on Mr. Owen's
motion at the next meeting.
The CnAtintAN said he had given notice that he
would that morning call attention to the proceedings
of certain Roman Catholic geutleinen in London with
reference to parochial management ; but seeing the rector
was not present, and as another individual whom he should
like to see there was absent, he would defer the subject
until the next meeting of the Board.
This terminated the proceedings, and the Board
adjourned.

LIVERPOOL POLICE COURT.-YESTERDAY.

(Before Mr. RAFFIJS.)

PICKING POCKETS AT THE THEATRE ROYAL.—Jame
Regan, Robert Jones, and Ellen M'Cininness, all indivi-
viduals whose characters would be worth lit:le if it
depended upon their countenances, although an attempt
had been made to hide their shortcomings in that respect
by a profusion of fashionable apparel, were brought up
by Detective Carlyle as suspicious persons. Mr. Cobb
appeared fOr the defence. Carlyle said that on the pre-
vious evening he went to the Theatre Royal, where
Ptofessor Frikell was giving his entertainntent. The
place was crowded about a quarter-past eight. He saw
the prisoners -go into the dress boxes, and shortly after-
wards into the upper boxes, where he was sitting.
Having obtained the assistance of two other police-
officers, he took the prisoners tabridewell, searched them,
and locked them up as suspicious characters. On
returning to the theatre, he ascertained that a young
woman; who was sitting in the same place as the prison-
ers, had, lost her gold watch. In reply to Mr.
Cobb, Carlyle said that -he knew the prisoners well,
and, no doubt, they knew him.—Aunie Royden,
the daughter of a publican in Pitt-street,
said that she went to the Theatre Royal on the previous
evening; and being linable to get into the pit, which
was full, she went into the boxes. She remembered
seeing the prisoner Jones there, but could not speak as to
the other prisoner. Janes sat immediately behind her.
About three quarters of an hour afterwards, she missed
her watch..—llis worship having .hoard Mr. Cobb for
the defence, said he did nat think there was sufficient
evidence of a felony, but he had no doubt that they
wore there for an improper purpose. Pectpb a their
character, alter having been transported, should keep
away from stich placts. if they \very inclined to get an
honest living. They must each go to•prison for three
menths, and be kept to hard labour.
BITING A MAN'S Noss OFF. - William McCarthy,
a young man, was sent for trial for having bitten off a
part of the nose of Henry Chilton, a fellow workman,
during a fight which took place between them on
Saturday night, when both were intoxicated.
ASSAULT ON BOARD SHIP.—John Quinn, second mate
of the ship Richard S. Ely, was clitii•.ged with having
assaulted john Davies, bite' first mate of the same vessel.
Snowball defended. The proseoutor alleged that
on the 14th inst. he and the prisoner. had some words,
and that some time afterwards the prisoner struck hint
very violently on the head with a heavy weapon. In
reply to Mr. Snowball, the prosecutor admitted that he
had had drink, and that he threw the castor, containing
a number of bottles, at the prisoner. The statement for
the defence, which was corroborated by the evidence cif
the captain, was, that the prosecutor was drunk,• and
that the captain had, in consequence, suspended him,
and promoted the prisoner to his place. This displeased
the proseeufor, who threatened to take his life, and
Intsciti him from the cabin with a fork. In self-defence
the prisoner turned round, and in the fight which
ensued the prosecutor received his injuries. The charge
was dismissed.

AN UNFOUNDED CIIARD.H.-4 respectahle-looking,
woman, named Parkinsoi3, appeared TA bal to answer
the charge of haying receivedt lawn le of clothes, stolen
by a little, girl 'lamed Knight.—Mr. Bluck appeared for
the defence, and said that he thought there must be
some mistake, as he was prepared to call several respect-
able witnesses who would (rive Mrs. Parkinson an excel-
lent character.—His worship said that on the previous
occasion he had some doubts as to her guilt, tin 4 lle
should order her to be discharged, thinliing thatt she left
the court without the • slightest itmputatiou on her
chttractcf,

*R. HQRSFALL'S LETTER TO TIC
CHAMBER OF COMMERCE;

TO TIII 13.19/1( IiAtLY TIMES.
0 umber of Commerce. Liverpool,
Feb. 21, 1860.
you oblige me by inserting in your paper,
to-morrow, the enclosed letter, which was addressed to me
by our member, Mr. Horsfall, and which ought t-r lave.been read from the chair, at the gc9erAl tiAycting on
Friday last ; but I had mislaid
.at time, a9,rd did
not'find it until :.il4eo,9ntlx-, tYle nitre regret thisbecause 4- 9,v-timing expression of Mr. Horshill's
94iOn oil one or two points in the budget, which it
was desirable that the meeting should have before them
in coming to a decision.—Yours,

C. ROBERTSON.

" House of Commons 14th riru., 18(19,.
"MY DEAR SIR, —I beg you, h r. your favour
of the 13th, and rap, glad .4). find We. agree in our views
on the sn'ojeet 0.9 treaty as i•ga effect it will
Ikaye upOn'tiipping. encTos'e yott.tbe copy Af 4 iv4t,c.o
or given to-day by 'Mr, 1,.,415ay, FAO which lie
eXpeets Will receive a very. goUora't support on both sides
of I(he AOuse, it dO,es itorappear to, ino to go quite far
Mvzyg. iokehh4 the lava° carrying trade be-
WPM • atiCe mid llunerkCa, and which I understand is
at present almost entirely in the hands of the Americans.
" I haVe several very strong letter:: from Liverpool,
objecting to the id. duty on the export and import of
each package of goods, as bearing very unecoally gn
different parties. On one party, lam informed, i.tt
amount to between £5OO and $6OO per Tintkiit; whilst
on others, exporting, and ingAt,ird irtiolea of much
greater value, it vitt roetinionnt to VO, There is also
44tY 011 spirits had been kept at
114 s. inst4ul of as, 11,, it would have yielded two millions
more to the revenue ; anti that if the paper duty (for
the repeal of which I have always, been an advocate)
had been retained fur the present, an income-tax of 74
•
would have sufficed instead of 10d. 411 tke, minor
duties, for the repeal of whi,el,l *ehanaier 'has
anxiousl rg,ht 'st(l,l have eonie oft, and the budget, as
16 10tote, eett more •steeeptable. i'shall, however, look
iiiith'iUtbr4st and respect-to:the further disenpipr) µ ko,
chamber on Fkiday wiet 11,g *IT §jr,
yourg vcry'gncerely,,
(40;1164.1 WhkoimAs llouspAi.r..
OlArles *laprison, Es 9:, rresitietit of the Chamber
of (\Oft:mere% Liverpool."

THE DIFFERENCE BETWEEN A PRO-
PERTY AND AN INCOME-TAX.

We are indebted for the following brief bat foible
elucidation of this question to the Stan(arih --
:Property'
which consists of land and-Co sof? caunot,be jiticed in
the same eateffary with propryt ! einhodred in a trade. tir,
,
nv#4l*.! II tl4 ilt,ine.: (Zeit er 4 the twit
V 1? propi:ty: descend, nitkiet to, liliS heir' OW trader
may teal:6'9llin stock,' and a gOodwill of ilia business,
and' Oat is all that survives him. The professional
nien--,-dawyer, surgeon, artist, whose income was drawn
from his brain—leave behind them, it may be, nothing
but their reputation, the barren inheritance of their
children. The pisition, then, of these three classes is
-very different from that of the shareholders in :\
joint-stock adventure. The boat in lylii,ih they
are embarked does not contain a cp,rarnen, cargo, tp be
rateably divided. Whif, prtotlem - has been acutely
fli scr\ss,e4:l lot An. Reuben Biowniug, with a view to
;thine '' 'au ''equitable' 'rate of taxation on
.proper,tx •
itheiname, and .he argues it under 1.4. sq?h-
rate heads of A, B, and, C. if A h6,l* g 443.3, Ga. 84.
in COnsols, thAt fk\nd ' giivek hiin., ii;n income of
11,(Vgi "4'.Yofti. ' At' Isis- denth his representative
liar the ipnie 'advantage, and wittioat insuring his
'I4IIQX:II'S property undergoes no change. The der
11 may also have an income of £l,OOO a-year, derived
from i entubination of capital, the devotion of his time and
hpersonal labour, and from business connections he may
ave formed. His capital will survive him, and some-
thin,- may be realised from the goodwill ; but he may
not have a successor competent to -carry on his trad',,
and his personal value dies with 11;in. llioi:oeve,the
will, as a prudent mon, hoe insured his life, which
anionnts ttka tii, tiiotigh'it is voliihthry. His position,
taierf*cl' .ia, evrQdtly,-• feebler than that of A with',
,ClOnsoi§•;. while 'that of 0,- the, "professional tan 'IA
inferior loth to that of H. and, A. . Ae 'income 0-
the first' is permanirt, 0. 1(4, tfAo, latter. precirri-_
dus.
It is, therkifoin manifestly unjust to stiViA
the tWit ito tho, same rate 0 asesF.,lll4n4, Mr..
Kadstori hdq affirmed . that no, difference can be
+net. ' 'Mr. BroWniir; iwicia a different
opinion,
and give; • a rule of proportion. This estimate
principle remains the same at 10d. If A, B,
`vats -wade when the tax was 7d. in the pound, but of
of £l,OOO a year, he decides
ittclnudrsc?htillisfe each an inconae
that A cught.to- pay-42- 18s. 3d. per cent ; B, XI as,
4d.; nude, lls. Bd.; or, in another form, if A pay 7tl.
in the pound, B :di uld pay nearly ad, and 0 1-id. We
give the :esults, but those Atn Nytsli to follow the whole
process d the rearqug May Obtain 'the tract for-six.
peacee qa shilling,
• e . I. ,
- -

- _
LIVERPOOL
MUTED GA S -LIGHT CqIVIPANY.

The hilif-AcalY meetnl of the. proprietors. of this;
pompany was held in the offices of the company, 14\%:-:
ingtou-sheet, yesterday, Mr. Batespn, depikty,e4irman,,
p,residing. There was, U, numerous atelikolance, pf share-
holders.

Mr, s, [l. LwD pad, .11e*))1,ewing report
copyanYq. Mikes, Isiewington, fitlt 18(;0.
d had tote an estimate of the
rp oir the
eSimPAIIX for lAke haltye.ar ending the 51st De-
iabef in aCP)PitklAnn 'with the requirement of the Com-
pany's, Acs a P',1"14, Alt, and- haying duly considered the
Sill c§ tAWS.. feel justified in recommending the proprietors to
4ecTatre a ovidend of £5 for every Llnu stork, for the half•year
ending astbove. The continued increase of the demand for
gas will, if course, require an outlay of additional capital, and
the directirs, therefore, reconunend the proprietors to autho-
rise the issue and sale of 500 £25 shares.

HARDMAN EARLE, Chairmap.
On the motion of the Chairman, the several recom-
mendatims, contained in the report, wtife teonfiraied,'
and the neeting broke up,