The Express.
London, England, 1862-05-14 00:00:00

CAPTAIN COL} SHIELD.

power. la fact the whole bill wu purely of a voluotary
character. lie, however. ehould not eat the house to give
their smut to the raiseure until it bad been referred to a

select committee.
Sir J. SHELLEY said he should oppose the bill unless
the metropolis were exempted from its operation.
Mr. DLEDES desired to know who were to be the pro-
motors of these projected tramways in the different dis-
tricts.

Sir L. PALK believed there existed at the present mo-
ment tramways which were extremely useful for the pur-
poses of traffic. Ile hoped the house would give permission
to bring in the bill.
Mr. AYRTON said he did not contemplate the formation
of any public company to carry out the object of the MIL
Any party would be at liberty to lay down tramways pro-
vided they obtained the necessary consent from the local
authorities.
I Leave was then given to bring in the bill.

THE HULL CITADEL.
Mr. AUGUSTUS SMITH moved for a copy of the cue
prepared in the War-office, and settled in the department
of Woods and Forests, which was submitted to the law
officers of the crown, respecting the Hull citadel, and of the
oMmon they gave upon it. He could not understand why
this public property should be handed over to the office of
Woods and Forests as crown property, instead of being
sold, and the funds appropriated to the credit of the depart-
ment to which it belonged.
The house divided :

For the motion
Against it lBO-139
THE INCOME TAX.
Mr. HUBBARD moved the following resolution regard.
ing the principle of an income tax:—"That the incidence
of an income tax should not fall upon capital or property,
and, when applied to the annual products of invested pro-
perty, should fall only upon the net income arising there-
from • and that the net profits, gains, or malaria of per-
sons and partnerships not being public companies)
in any trade, farm, manufacture, profession, or engaged
ad
employment, should be subject, previous to assess-
MOM, to such an abatement as may equitably
adjust the burden thrown upon intelligence and
&tulles compared with property." Premising that it was
the duty of the executive government to collect the
national revenue in such • way as not to interfere with the
prospenty of the country, or to sow jealousy among
classes, be proceeded to show what, in his opinion, was the
right principle of an income tax ; that the present tax
violated that principle; and how very easily our vicious
legislation could be amended by the adoption of what
he conceived to be the true principle of income
tax, as enunciated in the resolution. His object
was, he said, to induce the house, by affirming this
principle, to give expression to an opinion which the go-
vernment would feel it their duty to make the basis of their
financial arrangements for another year. He discussed very
fully the modes of applying his principle to the various
sources whence income was derived, suggesting the necessary
distinctions, especially between companies and partnerships.
Having anticipated and replied to objections to his motion,
be dwelt upon the grievances suffered by the operation of
the tax, under which none were truthfully treated, and
upon the merit as well as fiscal advantage attending the
removal of • temptation to fraud and dishonesty, practised
in order to evade what was considered an unjust
sition.
Mr. CRAWFORD begged to second the motion of his
boo. friend, and in so doing he joined in asking the house
to confirm the principle for which he contended,
because he feared there was no prospect before
them of getting rid of the tax altogether, although it
bad only been imposed at first for • tem object.
The CHANCELLOR of the EXCHFQU R said that he
believed that the certain tendency of the plan of his boa.
friend would be to more and more exempt income, and more
and more favour • large part of those who ware both the
wealthiest and the moat rapidly increasing in wealth. With
the case of the owners of houses and land under
Vale to
A, the fact was not as it appeared in the figures of
his hon. friend. There was • great difference between the
real and the nominal payments. From a computation which
he (the Chancellor of the Exchequer) submitted to the
house in 1853, it appeared that in consequence of
the various outgoings on that description of property,
and of a large part of it being burdened by and
settlements, the whole of which were paid net, without
any
deduction whatever, the tax of 7d. really amounted to 9&
on the residue. (Hear, hear.) Upon the mine rule landed
and household property, taxed at 9d., really paid more than
110., and that taxed at 13d.. Is. 34d. ; the remit, there-
fore, of the proposition of his hon. friend would be that
those paying the tax under schedule A would be elevated to
the honour of playing about 130. in tbe pound, while theta:
on the class of wealthy bankers and merchants would be re-
duced to Bd. (Hear.) There would be a difference of about
70 per oast. against the owners of land and houses, as com-
pared with the wealthy mercantile and manufacturing
classes. (Hear, bear.) This was the plan of his hon. friend,
which he recommended to the house in the name of justice,
and with • edema invocation to take care what they were
about, and to remember that honesty was the best policy.
But that was • game at which two could play, and be threw
beck upon him the doctrine " honesty is the best policy,"
in condemnation of his plan. (Hear.) There wasa feel-
ing abroad that all persons with fixed incomes were rolling
and wallowing in wealth and luxury—for instance, all single
ladies brought up in luxury, perhaps at the head of their
father's establishment until his death, and who enjoyed all
its comforts and embellishments, and passed the remainder
of their lives on small fixed racemes of 2001. or 3001., or at
the outside 4001. or 50W. • year. These were prams for
whom his boo. friend bad no bowels of companies what-
ever. Bowels of compassion! On the contrary, the bowele
of anything bat compassion. (Laughter.) These were the
very people who were to share with the !indica&
the honour of having their tax raised from Pd. to
12d., in order that the wealthy banker, merchant, and
manufacturer might have theirs reduced to &I. (Hear,
hear.) He (the Chancellor of the Exchequer) hoped his
opposition to the motion would not be supposed to indicate
the slightest change in his views with regard to the proper
course of legislation in that house. His hon. friend was
treading on far more 'dangerous ground than be was aware
of. He was coming near questions which cut deep
into the foundations of social order, and the result
of the adoption of his motion would be far
indeed from what he dreamt of or desired. (Hear, hear.)
There was nothing more plausible than the whole argument
in favour of graduated taxation. Looking to the feelings
out of which the motion grew, it could easily be supposed
that many a benevolent, clever, and honest man, whose
bushier it had not been to consider practically the subject
of taxation, might say, Let the rich pay ; let those who
can bear the burdens of society bear them," and why bad
legislation taken another course? Because there was
wisdom enough in legislative bodies to detect their
plausibility, and discover that which was sound
and right. It was not true that all persons with
fixed incomes stood in the same position. Take a man
holding a large estate under • settlement, with an income
little adequate to his station, and with no eon but a number
of daughters ; supposing he succeeded to the property
when 60 or 70 years old, he could only enjoy it a very few
years, and at his death it might pan away to some one
he neither knew nor cared about. He had to provide for his
daughters out of his limited income received for • limited
number of years, but his bon. friend sought to reduce the
tax on the wealthy sleeping partner in • banking or
brewery firm to eiehtpence, in order to it on the land-
lord to one shilling, or sornethiornore. (Hear, bear.) He
(the Chancellor of the Exchequer) knew the views which
prevailed on the subject, and he treated them with respect,
but having often had in the discharge of his official duty to
look at the question round and round and on every side,
with the strongest political interest in arriving at the same
conclusion as his bon. friend, be had never been able to
arrive at any other conclusion except that his plan
was full of mischief and danger. He did not say it was
utterly impossible to make an improvement in the structure
of the present income tax. He was sensible indeed of its
inequalities, sad he did not wonder at those inequalities
being sharply felt. He did not complain of those who de-
scribed them in strong terms. It was their positive and
bounden duty to take care that no practical measure was
passed which tended to weaken the foundation of that tax
so long as it was • necessary arm of our finances, and
they could not see their way to • plan which
would in the main get rid of those inequalities. lie trusted
that when plans like that of his hoe. friend were introduced
--arbitrary, capricious, and inapplicable in principle, and
without any practical recommendation, merely upsetting
the principles of taxation as they now existed, aod getting
rid of one set of enmities and evils, which, at all events
were more tolerable by being more known and traditional, in
order to bring in Dowel inequalities and novelabuses, and with
them that source of all evils—discord between class and
class—he trusted that whenever such propositions were
made the House of Commons would have virtue and man-
liness enough to reject them. (Hear.)
Mr. HUBBARD replied, and said he did not despair o
seeing the right hon. gentleman becoming as strong • con-
vert to • reform of the income tax as be was to free trade'
Mr. KNIUHTLEY thought the resolution of the hole
gentleman was very like what they called in the
American congress log rolling. ("Hear, hear," and laughter.)
They bad parted unwisely with • large amount of indirect
taxation ; they could not to any considerable extent dimi-
nish the estimates, and how was the expenditure to be met
unless the iscortio tax were kept up ? He did not agree
with the hon. member that the tax was so unjust in its
incidence.
The house then divided—
For the motion
Against it
SAILORS' HOMES.

In ammo to Lard R. Moer►ou,
Lord C. PAGET said he had read a letter in a news-
paper from Captain Coles, denying that he bad any eau-
trol over the manufacturo of the cupolas ordered &y the
Admiralty, with regret, for every facility bad been given
to him to inspect the shield on which experimental had
been made with 16016. shot. It was true he was not re-
spoasible for the alteration in the ships fitting for his
shield, but only for the shields themselves.
TRAMWAYS ON PUBLIC ROADS.
. . . .

:: ITI-37

Sir H. STRACEY rose to move that in the distribution
of the parliamentary great to Saito& Homes, it is desirable
that the Admiralty should be empowered to give assistance
to such sailors' homes as in its judgment it may deem most
deserving of support, whether situated in the neighbour
hood of dockyank or not.
Lord C. PAGET begged leave to assure the bon. baronet
that in every word he had said in praise of sailors' homes
he most heartily costarred. He believed those homes to
be of inestimable benefit to seamen, and he trusted they
would receive the assistance and protection of all
consented with the seafaring business of this country.
The only point upon which he respectfully differed from the
bon. baronet was as to whether the public should pay for
the sailors' homes, or whether they should be supported by
the large mercantile interests of the country who were so
largely benefited by them. This was one of those motions
which were intended to precede au appeal to the public
purse ; but he was prepared to show that so owe bad ben

Mr. AYBTON moved for leave to Wag in a bill to Ruth°.
rise the construction of tramways on turnpike roads and
other roads in Engl,md. The bill was in all respects similar
to that which be had laid before the house last session.
Its purport was to enable the local authorities, where there
was no objection, to coasent to a tramway being laid down
. within their jurisdiction. But where there was any oppo-
sition the bill gave a power to the magistrates at quarter
sessions to examine into the objectioes, and if they dissp-
proved of the project, then it would not take effect. It
cootaioed pro7iaioas limiting the amount of tolls to a
reasonable sum, sad there ware a number of subsidiary
clauses, but it wee not proposed to confer any compulsory

THE EXPRESS, WEDNESDAY EVENING, MAY 14, 1862.

made out which called for parliamentary assistance in
favour of those sailors' homes which had been referred to
by the hon. baronet.
The motion ultimately was withdrawn.
THE SYDNEY BRANCH MINT.
Mr. Alderman SALOMONS ran, pursuant to notice, to
call attention to the establishment of a branch of the Ile al
Mint at Sydney, New South Wales, end to move for a select
committee to consider and report on the expediency of legal-
ising the circulation in the United Kingdom of the sove-
reigns coined at the branch of the Royal Mint at
Sydney. He said that within the last ten year"
gold to the amount of 100,000,0004 sterling had been
received in this country from Australia, the receipt' ave-
raging 10 millions sterling per annum. In the year 1855,
after considerable negotiation had taken place, her Majesty's
!government agreed that a branch mint should be established
in New South Wales. A Treasury minute was issued for
that purpose, wherein it was stipulated that all the officers
should be appointed here, that the branch mint should be
entirely under the control of the authorities at home, and
that the colony should have no power over it except such as
would secure that it should be no charge to the mother
country. The gold since coined at Sydney was found
not only equal but somewhat superior to the im-
perial sovereign ; but the circulation was limited to
Australia until the year 1857, when it was made current in
Ceylon, the Mauritius, and Hong Kong. Several ineffectual
attempts were since mode to have the circulation of the
Australian coin authorised in the United Kingdom, and the
Australian Association had requested him (Alderman Salo-
mon") to bring the matter before the house and to state
that very great inconvenience arose from the present state
of things. They had heard much lately as to its being de-
sirable to have one universal system of coinage, measures
and weights, and it seemed extraordinary that in the
British dominion' artificial distinctions should be made be-
tween coins of equal value. He trusted that the committee
for which be asked would be granted.
The motion was agreed to.
OB.AND JURY SECRETARIES (IRELAND) BILL.
Mr. HENNEREff agreed to withdraw the above bill, as
be understood that a general measure was about to be
brought in.
The bill was accordingly withdrawn.
PUBLIC HOUSES (SCOTLAND) BILL.

The above bill weld through committee:
The other orders of the day were disposed of, and the
house adjourned at half-past one.

SPORTING INTELLIGENCE.

CHESTER RACES—TuasuAy.

GROSVENOR STARES Of 10 nova. each, h ft, with 50
added ; 3-yr-olds, Cot 121 b ; four, 9st 71b ; tive, 9st llb ; six
and tied, 9st 31b ; • winner of 300 mom. clear at any ciao
time 51b extra ; mama sad "clasp allowed 311 i. Grosvenor
Course. (11 subs.)
Mr. 0. Bryan ad lawman% by Idle Boy, 4 yes, Bet 111 b
(Inc 6lb extra) (Challenge) 1
Count de lagranee Palombo, 4 yn,Sat 121 b (Inc 64b extra)
(Griznebaw)

Mr. T. Pan's Disk, Syra est 12M (car net Itibi --(Clement')
Betting : Even on Bawcutter, o to 4 apt Palcetro, and
8 to 1 apt Dusk, who made play round the Railway Bridge
turn, where the two wont up to him, and • splendid race
took plane, which Sawcutter won by a head ; Dusk beaten
from Paleatro four lengths. . .

CRSB7I3IFMLD &rag= (handicap) of 10 sore, each, with
100 added, for 3-yr.olda ; the second to receive 25 sovs. ;
winners extra, Re. Seven furlongs. (17 subs.)
Mr. Drummond's Egyptian, by Touchstone, let 7lb
(Fordhemi 1
Mr. Fobert nd Lachesis, 74 Mb
Captain White's Jung Frau, 7st 71b (Challoneroyle :
Mr. !admen's 84 71b (Bullock) 0
Count de Lagrange's Aller•prondement, Bst 61b (H.
(Orlmahow) 0
Lord Courtenay nd Real Jam, 74 71b irierior) 0
Mr. Saxon's 1114 Livingstone, 7st 71b (Mt y) 0
Mr. Barber's Ophelia, Gat llib ( oble) 0
Betting: 5 to 2 eget Egyptian, 4 to 1 apt Jung Frau, 5 to
1 each apt Lachesis and Allim.y.roadernent, and 7 to 1 eget
any other. Egyptian got off in front and made the whole
of the running, winning cleverly by half-length ; a head
between second and third. Opbelia was ekes u fourth,
Real Jam fifth. Miss Livinptone was Let throughout.
Wriftwrav 11,41rDICAP of 100 son., added to a sweep-
stakes of 5 soya each ; the mooed to receive 20 lova. Win-
nen extra, Re. Three-querters of a mile. (27 subs.)
Mr. Payne's Voltella by Voltigeur, 4 yr. 64 lulb..(Drew) 1
Mr. Moore, nd Melon,. 6 yrs, 7st 11Ib (H. Orinsehaw
Mr. Sostwood's Mayflower, S yrs, lot 7lb (J. Orloollow
Mr. Fobert's Dictator, 4 yrs, 7st 61b (ear. Tel Tlb
(0. lfertUtien 4
Mr. Hughes's Juliet, G yrs. let lib
Mr. Bruce's Lord of the Manor, 6 yrs
11r. Blgnell's Prophet, 6 yrs, Est 10th
Mr. Walker's Recovery, 6 yrs, $34 (=L
Bee(NobbsTheal 000
Mr. Murphy's Leonora, 3 yrs, 'Aga ( ;iv r°,;l 0
Mr. Bowles'. Fig, S yrs, Get Sib
Betting : Even on Voltella, 9to 2 apt Dictator, to 1
apt Lord of the Manor, 7 to 1 each apt Mayflower and
1•80110f14 and 10 to 1 apt Juliet. After a alight delay as
the post, caused by the breaking away of the favourite, Fig,
Leonora, and Recovery, the flag was lowered to a start in
which the favourite got a long lead, which she maintained
to the end, winning in a center by ten lengths ; Mayflower
beaten a length for second place. Dictator waa pulling up
and placed fourth. Recovery was lad.
TBg Moerrir Swiss of 10 soya each, with 100 added;
for 2-yr-olds ; colts, hat 10lb ; fillies and geldings, Sit 61b.
Three quarters of a mile. (14 subs.)
Mr. Naylor's Carnival, by Sweetmeat, gel 101 b (Cha/louer) I
Mr. T. Hunt's Blithfleid, Bst 1011) (Larger. 2
Ode Rudiments, 8.4 6lb
MCapt.r. Murphy's Rringo•Bragh, 10Ib (O.(J. IMO= 4
Mr. Jones's Corydon. 84 10Ib (7l. Bandeau' 6
Count logrange's Valentine, Bat alb (R. Ortsaffiaw
Mr. Harts Middiewatch, Bat 10Ib (J. Kendall
Batting to 4 agut Rbthfield. sto 1 apt Rudiments,
6 to 1 spt Erin.go-Bragh, 7to 1 apt Carnival, S to 1 apt
Corydon' and 10 to 1 each against Valentine and Middle.
watch. Erin-go-Bragh made the running until ti=
for home, where Carnival and Lflithfield both
him, Carnival winning easily by mix lengths • four lengths
between the second and third ; Erin-go-Brae; was fourth.
- • -

, - -
Tug PALTDric Cor Brdie of 15 sore. each, with 100
added ; 3-yr-olda, Est 6lb ; four, 8431 b ; fillies and geld-
allowed 31b. One mile and a ball.
Count Lae Lounge's Boyallien. by Pitzsdadiater, 4 yrs,
7st no (a. orbutha 1
Mr. T. Parts Dask, S yes, lit bib (Doyle) 2
Mr. Merry's o by Wild Lyra—Vast, 3 yrs, est llb
i•MlitleY)
Bettis& : 5 to 2on the Vest colt, 100 to 30 apt Basi-
lic", and 7to 1 eget Dusk, who went away with the
led to the bridge turn, where the Vest colt, in company
with Repaid, passed Dusk, the two lying aide by side to
the ball distance, where the Vest colt fell back beaten, and
Bora= came in an easy winner by a length, the same dis-
tance between the mooed and third.
Bwararrrsces of 5 mass. each, with 30 added; for 3-as
and upwards. Six furlong.
Lsontes 1
Harriet S
Jacob 3
113111110 AP Ptagi of 50 mom Half a mils
Captain Gristle's ILise Jar, sod, get 3lb
Mr. Bowles** Belly, a yes, let 1010
Mr. Barber's Area, aged, Lt alb S
LATEST CUP BETTING ON THE COURSE
7 to 1 apt Fairwator
7 to 1 Zodiac
8 to 1 Ballotage
8 to 1 Stam,pedo
100 to 8 Wild Rose
10 to 1 Caraotacus
20 to 1 Brighton
90 to 1 Sappho
25 to 1 Chem Amigo
100 to 3 Sister to Stafford
30 to 1 Prince of Denmark
500 to 10 Vest colt (off)
LATEST BETTING.—Leer NIGHT.
CHESTER CUP.
100 to 15 apt Zodiac (t)
7to 1 Flatmate? (tI
100 to 12 Btampedo (t)
100 to 12 Sdkstone (t)
10 to 1 Cardenas (t)
100 to 7 Wild Bose (t)
100 to 7 Hadji /Macros (t)
20 to 1 Simla (t)
100 to 3 Brighton (t)
100 to 3 Ciller Ou (t)
100 to 3 Sappho (t)
THE DERBY.
4 to 1 apt Marquis (t)
13 to 2 Buckatone (t)
10 to 1 Caterer (t)

(set or.

tabu intelligence.

EQUITY COURTS.—MaY 13.
(Before the Lords Justices of Appeal.)
DANK OP DAMSEL —IN IA DAVIE:St • DAPOOITOIL, AND

cor asris matimpii? or "ppacour.

Their lordships delivered their opinions upon these ap-
peals from decisions of the Muter of the Rolls, placing the
names of the respective appellant, upon the list of contri-
butories to the liabilities of the National Anorance and
Investment Meaning's, now in the course of being wound
up under the Winding-up Acts.
In support of the •ppeals, which were argued some weeks
since, Mr. Bolt, Q.C., and Mr. Bristowe, appeared for the
Ma quis of Abereorn ; Mr. Ogle, Mr. Robert,, and Mr.
Godfrey for Mrs. Davies; ; Mr. Melvyn Q.C., and Mr. Rox-
burgh for the official manager ; and Mr. Abel and Mr-
Cottrell (both of the common law bar) to watch the pro-
osedinp on behalf of other depositors.
Lord Justice Turner, in delivering judgment, referred to
different clauses of the Winding-up Acts and the deed of
settlement, and said that the question was whether Mrs.
Davies had been properly held a contributory under the
provisions of those acts and the deed ; and the first consider-
ation was whether she was a member of the association.
Until 1854 that association had stood on the tooting cf
the deed of settlement, but since then its affairs had been
regulated by the provisions of an act of parliament which
it obtained. It was after the passing of that act that the
association first assumed the title of • bank of deport, and
it seemed to him that the society then determined to got
money into their possession from depositors, and to apply
to these investments the provisions of their deed of settle-
ment. Mrs. Davies was wither the holder of mutual or
investment stock ; she, therefore, did not come into the
association under the provisions of the deed. And
with respect to her signature to certain re-
ceipts, it was going much too far to say that on
the strength merely of each signatures she
must have intended to become a proprietor. On these
grounds, he was of opinion that Mrs. Davies had not
properly been held a contributory
.itnd that the injunction
panted to restrain her proceedings law ought to
be dissolved. With respect to the Marquis of Abereorn,
whose name appeared ua director from the month a
October, 1833, until December, 1854, it was shown that be
neither knew of the loan to him of MK, nor of the purchase
of investment stock of 1001. He never attended any meet-
ings of the board of directors, therefore by the deed of
settlement was not entitled to receive fees as director. It
was true that subsequently to his consent to become •
director the board bad passed • resolution entitling all
directors whether attending or not, tofu.. But although
Lord Aberoorn most be considered to have been • director,
be was an acting director, and therefore not liable to
contribute to those claims which might be made upon other
directors. Then as to any implied agreement by the mar-
nis to take the stock requisite to his quhlifioation as
director, he held that constructive notice ought not to be
applied to each a cue as this, and that the marquis ought
not to have been held to be a contributory am the holder of
such stock.
---- - •

--
Lord Justice Knight Bruce wee satisfied that Mrs. Davies
never intended to become a member of this association. She
certainly. neither in the character of member, of share-
holder, or of partner deceived anybody, or intended to be
other than a mere depositor ; the strange dm:mounts Ismail
by the associatioe did not affect her, and she wu therefore
entitled to proceed with her action, and to have all her
costa of the proceedings both here and at the Rolls.
In Lord Abercorn's case there had been great 011111114111MOSI as
his part perhaps, but it was clear that he never had or in-
tended to take any capital stock, and in the absence of such
intention or agreement he wee net a member of the IMO.
dation so as to render him liable es a eontaibutory. Whe-
ther it might be different with rupeet to the 1401. 'tending
in the joint names of his lordship and Mr. Bower he pro-
nounced oo opinion, for that matter was not before the
court. His lordship could not be allowed say caste in this
1PP441-

Sir W. P. Wood.)

MARKET 6.

con ox GOODC
)(ANL EIL,TEIL MAY !'i.

If our market was inactive last week through the
of advice* expected from America, the news so little anti-
cipated of the fall of New OTIIIIMIN hIS not improved the
state of things. In cotton, at Liverpool, the official tele.
gram says there is no change, but private t.-It
grams say prices are in favour of buyers. In this market
the effect of the American accounts is somewhat counter.
sated by the advioes per letter and telegram from lode and
China. In India, at the date of last advice', they would
have acquired the knowledge that there was at length a
lessening of exports hence, and the markets had improved.
As the &neonate from this country of sendinge would con-
tinue to show the desirable change to which we Lave ad-
verted, it is anticipated that we may continue to hem of
further improvements, and this belief has led to a more
cheerful feeling than was expected. We have not
had an improvoment of business since last week, but
things are no worse. and manufacturers are MD
inclined to hold with much firmness. Many of the
sellers are inclined to treat the news from America lightly,
and express an opinion that it will not lead to an increased
supply of cotton ; but this is not the opinion of merclant,
or if his they do not back their confidence to that effect Le
operations in the cloth market. The impremion of some of
our shrewdest men in betimes (some of whom
have private agents in Charleston and New (Meal
that the blockade would be raised on the fall of these
=wand they my there can be little doubt that if the
ppi is opened many of the planters, who are much
Pressed for money, will undoubtedly ship all the cotton they
can on the first opportunity. Not only has the Manchester
cloth market been inanimate to-day, merchants declining to
bay (except in some came to supply pressing wants, and
then only in small quantity), but yarns have also been re.
markably quiet. There is, however, notwithstanding, little
or no decline in prices. Spinners are very firm, expressing
• belief in many instances that whatever may be the pros
mete in the future of a better supply of cotton, there is
every probability that prices must yet go higher before relief
comm. The market is much firmer than was anticipated
though no actual business is doing for any quarter.
Recurring to the fall of New Orleans, and the possible
effect its fall may have, supposing the port to be throat.
open, on our supplies of oottoo thence, the following table
may probably be read at the present moment. It is the
return to March 15th lain (and the latest to hand), of the
steak of cotton there at that time, as compered with the
quantity which had ease forward to the same date en the
present year :—Cotton : Week's receipts, 1,150 bales ; last
year, 24450. Total ism Sept. 1, 28,333 ; last yew,
1,714,900. Week's exports, tie., 1.159 bales ; last yeu,
68,550. Total exports, be., 26,437 bales ; last year,
1,469,470, including 885,930 to Great Britain, and 295,240
to France. statement of cotton: Stock in hand Sere I,
1861, 10,118 bales ; arrived to date, 26,021'; arrived today,
320 ; total, 36,451. Exported to date, and in trsmitu.
25,337 ; stock ta hand not abased, exclusive of the amount
in Vault; 11,2141 stook in band last year, 319,400.

JOHNSON V. NAIWILL.
This was a motion ex paste to restrain the proprietors of
the periodical called Twice a Week from using the name et
the London Journal in that work. The name is used thus,
Twice a Week, an Illuetrated London Journal. The ap-
plication was made on behalf of the proprietors of the
London Journal.
The Vice• Chancellor said there did not seem sufficient
ground for an ex parte injunction. The plaintiffs must
move on notice.

OOTTON.—Lrourom., NAY 13.—Tbe balkiest to-cli,
is extremelylimited, with a quiet but steady market. The
mist are 3000 bales, inelsding 960 American, at 9kl.
to 14d. ; 2,000 Oust, at 41d. to 10d. ; 40 Egyptian, at
121 d. to 17d. ; dwhich 1,000 am for speculation and ex-
port. Ths wears import is 2,002 balm

WOOLLEN CLOTH.—Leems, MAT 13.—For • TM.
day's market, this inorning's has base quite equal to the
ordinary averarmavgery fair quentity of low neeltor and
. hands in the coloured hall, no pest
• few tweed
variation la prices /noticeable. Coesidering the time
of the year, sad the preemie state of Mode, there was deci
dedly more doing than weld have been expected. The
whit* ball was spa very quiet.

DOWLING V. 111T.TENANN.
This cue raised a question of some interest to artiste. The
plaintiff, Mr. Dowling, the artist, who has painted "The
~Pressesnotation in the Temple," " The Raising of Lazarus,"
and other works, seeks by his boll to establish his right of
property in "The Raisisg of Lazarus," which was deposited
by him with the defendants, Mews. Betjemann, uphol-
stereos, and proprietors of the Pine Arta Repository, at 28,
Oxford-street. pursuant to an agreement entered into in
May, 1861. Without stating in detail the provisions of this
agreement the defendants thereby acquired the right of en-
graving tittliercture, and of exhibiting it for their own bene-
fit for a id of two years, in consideration of 150/. to be
paid by ovember, 1862, and of afterwards purchasing
picture itself for a further sum of 1501., payable in y,
1863. The defendants, Messrs. Regimens, had sold the
picture to the defendant Mr. Gotto, of the firm of Parkins
and Gotta, for 3751., but had only paid the plaintiff 501.
out of the stipulated sum of M. Under these circum-
glances the plaintiff had filed his bill against the
Betiemenos and Gotto, raisin the cue that the
picture had been deposited for the purposes of engraving
and exhibition only, according to the common cus-
tom among artists ; that Mr. Gotto, purchasing for persons
not professedly picture dealers, but upholsterers, was affec-
ted with notice ; that the picture remained the property of
the plaintiff ; and, further, that by breach of covenants
contained in the agreement, and non-payment of the whole
sum of 3001., Messrs. Begemenn had forfeited any right of
purchasing the picture reserved to them by the agreement.
The case not being concluded at the rising of the Court,
stands over until the first day of Trinity Term. We there-
fore reserve any more detailed statement.
Mr. Roll, Mr. G. J. Powell (of the common law bar), and
Mr. Everitt appeared for the plaintiff ; Mr. T. H. Terrell
for Mom. Begemann ; Mr. Giffart and Mr. Grenade for
Mr. Gotto, the purchaser.

TALLOW.—Tozopoi Evirmssa.—Thers is no choose in
ties tallow 'nuke& Priam as rote:day. Doltvery to leo
svorrias, 159 cooks ; arrivals, 596 maks.

MANUFACTUR.Ed.—RODDIMBFIILD, MAT 13. The
union has worn a dull appearance throughout the day, few
buyers being present and no heavy purchases made. A few
deliveries in spring and summer goods, making to order,
have bees made during the week, but the general beam
remains quite Hat.

WOOLS.—Huhrinsamixo, KAT 13.—The quantity to be
offered during present sales in London gives an imprimis'
that prime will be still easier. and manufactures* are coo
segnently buying only what is wanted for immediate n.
titurentasts.
--

0011 N.-410118. Kay 13.-At to-day's market a small
'apply of English wheat. Fanners refused to submit to
the required redaction, and the few sales mode an rely
slightly in favour of buyers. Foreign not lower than toted
during the week. Barley dall, cad fun, Is. per qr. cheaper.
Beans and peas unaltered. Oate maintain late earreacy,
with mote inquiry. The foreign import" Let week are as
follows s-Wheat, 23,622 qn. ; barley, 17,_933; oats, 10;
beans, 2,455 ; peas, 144 ; tares, 452 ; Lamed and imieseed,
4,024; bolos, 1,276 tons.
Leers, May 13.-There is a small show of English what*
but a plentiful supply of foreign. Millers wish to bay_ at a
reduction equal to the London decline, bat holders wiM sot
consent to take more than Is. below Friday's rates, mem
quently there is little or no busing= transacted. 13aziery
less demand, sad prices give way. Oats and bons so lot
fore.
LYNN, Mae 13.-The weather 'Moe Widows* ho
become changeable, with heavy raise at intervals and a
lower tees turn. At our Corn Exchsap this day there
was • small attendants" cl fanners and a moderate show of
wheat ; the demand was slow, at • deans" of ls. to 21. per
qr. from the rates ci this day week, millers bee" unwilling
to submit toe greater reduction. Barlsy4tnimlualdas
support late rates. &massed oats in r
against buyers. Per imperial qr. to il:ALTower_
white, new, 621.. to 641te. per ins baehel, 541. to
56e. ; ditto, red, 611bs. to 65th.., 2a. to 555. Oats,
361bs. to 421 b.., 245. to 275. Beans, old, 631bs. to 651b5.,
425. to 48s. ; new. 6311:e. to 6416.. 4'2s. to 465.
MIWCVSTLE, Mar 13.-The weather has now undergone
a sudden change, being now exceedingly cold,
with north
wind. At our market this morning we had a very moderate
show of wheat from the growers, but frees 'brood dome
further vowels have arrived, nevertheless hakes Meetned
exceedingly firm, and refused to make any feather meow
sloe ; here the business was restricted ; bad a esdanlioa,
however, of b. per qr. been submitted to, teauseeliene to
• fair extent might have occurred. Flom eeid slowly, sad
we fear 40s. would have to be taken for extra Norfolk Wow
bolds. Orloff* barley in steady request. Mall aegketed.
In other articles little variation to note.
llamazuar, MAY Li -The supply of grain g •ak
_VW
rather short, and the attentisuce of farmers and dales
limited. Sales in wheat were by no moans readily effected,
and a decline of la. to 2a. per qr. took place. Flour fell L.
per seek. Basilian in barley was very dull, and prise
declined about Is. per qr. Malt maintained its full sans
In other descriptions of grain there was no abstain.' of
prior, and veri lint, business was transacted. Wisest
(old and new), 46e. to 61s. Barley, 275. to 40.. Oats, 22a
to 30s. Beans, 4111. to 48a. Peas, 40s.
sactok. 465. Byi,
to 35a. per qr. Flour, 41s. to 465. per Malt, a.fla
to Bs. per busheL

COURT OF PROBATE AND DIVORCE.

------ -- - - -
MAY 13.
(Before the Judge Ordinary.)
JAMSB V. IDRABDS.
In this case, which was heard lest week,
Sir C. Cromwell condemned the defendant in the code.

THE POLICE COURTS.
MANSION-HOUSE.
William Miller, an engineer, was charged before the
Lord Mayor with being concerned with Chiom Reiclthery and
others in forging Russian rouble notes, and also with having
in his posseesion engraved plates, resembling portions of
such notes, for the purpose of forgery. Mr. Sleigh, who ap-
peared for the prosecution, having produced some evidence,
the prisoner was remanded.
MARLBOROUGH-STREET.
James Norton, cabowner' was summoned before Mr.
Tyrwhitt for demanding and taking more than his legal fare.
Miss Mary Ann Jones, of Great Bider trees, stated
that the defendant's cab was occupied by three grown
persons and an infant between two and three months old.
The legal fare for the three Waite was a shilling, but the
driver insisted on sixpence additional for the baby.
Mr. Beard said it had been decided by Mr. Arnold at the
Westminster Police-court that au infant, no matter what its
age, was a person, and therefore that a cabman had a right
to charge for it.
Mr. Tyrwhitt would only be raided by the words of the
act, which were that where more than two persons were
carried the cabman had a right to charge sixpence for every
additional person. The act went on to state that two
cbildres ander ten years of age were to be considered as one
adult, and to be paid for accordingly.
Mr. Beard replied that the clause referring to "two
children" only applied where one person and two children
rode in the cab.
Mr. Tyrwhitt was not sure stout that. However, he was
ready to hear bow it was made out that a baby was a
person.
Mr. Beard said this question was of the greatest import-
ance to the whole body of cabmen, andshe was there to de-
fend his view of the law on principle. The act authorised
• charge of 6d. tobe made for every additional person where
more than two adults rode in a cab. In this case there
were three adults, so there could be no question of the right
of the cabman to charge 6d. for every person beyond two.
The fare only covered the legal charge for the three adults,
and as there was a fourth. an infant carried, the ashcan had
a right to an additional 6d.
Mr. Tyrwhitt—You contend that • child is a person!
Mr. Beard—The question has already been decided in the
affirmative. Mr. Arnold took time to consider his decision,
and he gave an elaborate judgment to this effect—That a
cabman was entitled to charge for an infant se a " versos,"
in all men where more than two adults were carried.
Mr. Tyrwhitt—l differ with this decision. The question
has also been considered at the Clerkenwell Police-court by
Mr. D'Eynoourt, and has been decided I think in • different
way to that at the Westminster court. The act is very
difficult to construe, there are so many detailund so many
technicalities that dailies *boat the meaning cannot amain
surmise. In one part of the act I End that two c.luldren ere
to be taken as one adult. This, I think, explains the neeew
big of the act, which is, that the word " person" mime
an adult perm.
Mr. Beard—Will your worship state a case sadist se
take it to the Queen's Bench?
Mr. Tyrwhitt—l do not think it Decemeary ; but you know
you can compel ms to do so if you choose.
Mr. Beard—The question is one of importance, and we
wish to have the highest decision.
Mr. Tyrwbitt—Very well, then, well, will eonsider 'bold
mating • case, and for that purpose adjourn the matter
fora week.

CATTLE.—fiscusauaY Mar 13.—The supply to-day
was rather short, but the quality, in many respects, eras
moellent. The attend's', was about an average. Ben on
bed found bayou at late rates ; bat the trade Miesrsnl
was heavy and done on rather easier rates. The supply of
Mew was larger than of late, and the businces on the
whole was slack, prices being a little cheaper, hot late in
the day the whole were dispewed of. Lambs realise high
rates. There was a very large supply of calves, which
made trade rather hanging, but late prices were
supported. In the pig market we led • geed
number on offer ' • trade steady, and prima matinee
very high. Bert ox beef. lls. to 111. 6d. per oars;
cow and heifer ditto, 9s. 6d. to 10a. 6d. • but
Down mutton (oat of the wool), 74d.; odor beech, 6(d.
to 7d. ; veal, 7d. to lid. •; fresh pork, 7d. to 70. ; maw
ditto, lid. to Pd., and 91. to 10e. per snore; pea
bacon, &L to 9d. per lb. ; dry ditto, 10d. ; sweet
Mandck
s, 10d. ; quarter old store pigs, from 16s. to tn.
each ; COWS with calves, 121. to 15/.

ROYAL Fits GILAT'S-1117-110AD,e
The weber of estimate relieved a this hespital der* the
week radios Nay 10, waa 2,966 t , of width 789 were sew
COW.
Gentlemen who require good and fashionable
Dma can depend on the best materials and latest style al
Hamilton and Kimptoes, 105, Strand, opposite Reeder Rea—
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