The Express.
London, England, 1852-12-04 00:00:00

'RESS, SATURDAY;,; EVENING, DECEMBER 4, 1852. ~

hew.) Let ma sow resell to the reeentetion of the ham
the prianple upon which the presume house-tax is soar
bllnetL It is direct taxation ; and with all sts tweets&
nem, • direct tax ought not to be too much reetrinsd
in eflarlift. You say, for instance, with lewd to the
imseasvies, that its operation his been too mush reserinod ;
ad what ma you say to • house tax which limbs its overa-
l* Is bone of 201. • year. I want to' keow mho can pee-
IMWe Mani • law of this nature. My bsa. friend
in einem gar Mmetrese, who advocates direct taxation,
ask e= isseluitous, 1 am lure, tans 4be in
Menu ef Mee Inn United in its operation u this is,
sad emempsing • mat peepertiou of householders.
Mr.IIUMIIL was andommood to say that he was is fairest
of exteadng direst taxatioa.
The CHANCIiLLOR of the EXCHEQUER—Thee
Mow to the coarse of weight have 1 tried to make my
hew Maud say that. I wanted to hear from his own lips
1110 he was still favourable to the direct system of taxation,
Weems it will satisfy some hoe. memben who are new to
am benefice that history luta dons no injustice ;to the opi.
nine of my hon. friend upon this point. (Rear.) At all
MOAB, I am awe he ought to support me M the temperate
on lam about to make to the house. Well, then,
think we ought to extend to the house tax that principle
which we are attempting to extend to the income tax. We
ought to see that the 'Remotions form so vicious feature
in our financial system. Nothing can be more preposterous
that because a man lives.in a house the rent of which is
under 24.11. a year, he should be exempt from contributing
his quota towards the taxation of the country, and there-
fore I think we ought to extend the house tax in the same
spirit that we propose to extend the locoing tax. We are
preparing measures which I am convinced will greatly ion-
tribute to the comfort, welfare, and prosperity of the entire
community. and 1 Mould, therefore, say that it is not an
ItIllea•01110.110 proposition that we should at the same time
extend the present house tax to houses of 101. • year.
(Hear, hear.) Now, sir, at present private houses pay 9d.
in the pound, and shops 64. in the pound, and the exentp-
lion eminences after 201. In the next place, we ought
to increaser the rate, but that increase will have to be
sapid with the other measures of relief to the industrious
elmsee, which we have prepared, and probably if they are
eat paned the proposition which I am about to make will
sit be carried. It • must, however remember the benefi-
Mal arrangement which it is proposed to make for the in-
habitants of houses. We must remember the immense
reduction is two articles of their domestic expenditure,
namely, beer and tee, and remembering that 1
think there ought to be no objection to the
proposal I have yet to make to the house.
Well, sir, under these circumstances, end endeavouring to
make propositions which shall be effective for the mainte-
nance of the public credit, and carrying into effect the
plans which the government recommead, I base taken into
maids ration the position of the inhabitants of towns with
reference to the various imposts levied on them. I have
had various documents to guide me, and I find that the in-
habituate of houses have got rid of various duties—such as
those on glass, timber, and bricks, besides a vast amount of
indirect taxation ; besides the benefits they have received
front the repeal of the corn laws, they got rid of
the window tax, and here I wish to call the
attention of the committee to a point of vital
importauce in connexion with the settlement of that
question. I remember well the circumstances under which
its repeal was sought for in 18.51. It was not asked for by
the inhabitants of houses on account of the burthensome
nature of the tax—they could not, as men of consistency
and honour, seeing thattbey had been relieved of the brick,
glass, and timber duties, and had derived enormous benefits
from the repeal of the turn laws, ark it on those grounds.
They admitted that they had derived enormous benefit
from the repeal of the corn laws, and mist that the coun-
try never was so prosperous, nor the people so happy and
contented; but the one great point upon which
they urged the repeal of the window tax was,
the sanitary coadition of the people, and I be-
lieve it was the sanitary condition of the people
that put an end to the tax. (Hear, bear.) Now, if with-
out affecting the sanitary condition of the people we can
get that contribution from houses to which the inhabitants
do not object upon principle, and it' we do not exceed that
amount, then I think we shall not fairly be accused of com-
mitting any injustice. If in reconstructing the house tax I
do not exceed that tax which was only objected to on
account of the sanitary principle, I do sot think may course
can justly be complained of. But Ido not propose to levy
SO heavy a tax as the window Us amounted to. First of
all I propose to levy on an extended area, so that
the incidence will be less toppreseive. 1 shall make
• moderate addition in re constructing the house
taz—moderate 1 call it, became it will enable
as to starry out enrything I have proposed
and to place the finances in a sound condition. I propose
• anand the house tax to ten pound houses, and to make
Ohs ma le. thi. on private houses and Is. on shops. (lodi-
nates of surprise and murmurs of disapprobation.) The
earsat thus raised upon the shops will be little more than
they have saved by the reduction in the poor rates for one
year, and the natal will amount to only 1,723,0001., which,
it I recollect aright, is 160,0001. less than the tax upon
window., which was objected to only on account of its inter-
ferenee with the sanitary conditim of the people.
(Laughter.) Having made that propogition, I may com-
plete my estimate for '5344. According to nay estimate I
shall have an excess of 2,500,000/. to meet ester espenditure
to the extent of 2,100,0001. With respect to 18.14.65
1 believe the estimate will stand thus:—ln '554.5 the lose
on the malt tax will be 1,700,0001. There will be • loss on
tea by a further reduction aftluty of 24. • posed, modified,
of name, by incramed consumption, of about 667,0001.
There will be a loss en 11014 of 120,0001., the whole of the
war duty ; them will be Increased estimates to 600,0001.,
and there will be the light dues, making altogether
3,087,0001- Now for the ways and means. There will be
a surplus in '54.55 of 1,800,0001., because I do not expect
there will then be any claim for the Kaffir war. These will
be repayments, 400,0001., and of the reduction em the
Three. and-a-Quarter per Cents. a half will onae
making 310,0001., a reduction for which we are indebted to
the most successful Chancellor of the Exchequer of modem
times, the right hon. member for the University of Cate.
bridge, who has twice had the honour and distinction et
reducing the interest on the public debt. The home lea
will also be in full play, so that I shall have ines
3,510,000/., giving in the first year a surplus of MUM.
which is the second year will be something under
which I think will be a very healthy state of the lassess.
I have now placed before the bean those mama of
financial and administrative reform which Ira //silears
government ham determined at cam to idisrawsrard.
My honourable friend the member Mom.
He.. seemed surprised that I made no pro-
poitione:hs stamps on twine immense, or
aloes with these manna et Masan I would
naiad ball Gs rsi prainbsey somas I penal
to myself, on the pressen sessolos, i smallas stysW to ses\
siennenn a--it the WSW gave it. Ol•edeal am prepared
to bring into kanediass operation. bah as raising the
thiessa, sad as lids=neye whale quietism bstrisialin
neat, while no have ellsbind hiss sa
opines on thee* bauselsea upon whisk we wee ilea ion
pared immediately to an, to male onnelves le thin to
memo of an essentially pmetisel nature. If ths hems
will sanction the nessearse I ham delniedk, 'Sy
MU be our opinion lay down eseleitsalr
Lamm which will lead to resells le be
trof this stiestry. If they gneiss dna Soy
l:y the arandation of foram asseasss Walsh we be-
lieve nay prove still mere beasisial. Sot it Ems sat M.
sem us, esessilog to ear saws of des, M it soydnag to
the house wept what is et a psestlea sots" sar to nein
say preoseinem whisk we ere nut puesseel isreeillossty
carry its slim& Vs haw sat ietlufrd Ile whip gumbo
of the asap duds% am sibs white intim altionigh we
de net that& it Twig Its bipssibli to dad with thou la •
way whisk would Asses) seatsabsibbassts, salter.
abbe what we below le be • spina of birds, by se
MIMS Montages. es my aim of the
Wean set u hat posprosil with a meaty "Ms=
bat I blab we ham peporid enough, sad but mist we
haw :pued is se that sates, that it wadi lie bit*
i
to
advisee vas slap bettor thee we see aespsesd
is est. I admit bet what tee hen dace whet we pen
pen to de, it will ice sob a bet slob hat I Ism* Gin louse
will admit that it is out • ant step la the mate disselb.
Ws have set the question la a bop sal womanhsbila
spirit, sod it the hones win rapport the pelly 1 Wei en
isit!nd in the ^— IPS -sameno

1 mentioned that it wee the hers mad
• 't the government, if they were permitted
that ellllllo which they heel chalked out
Nr •tilu*wlees ultimately, if not preelpitately, to
r•eel I"PM themselves, redaction in the expeoditnee
▪ e-07enirnEtatirly, I think this is a subject which has
dealt with. Hitherto, we have coo.
Ptthet retrenchment, not "Limey, is dm
1". t of ecOpolOy. (Hear, best.) Sir, I Mink the
adounistrettun is to leek to the efficiency of
• 441401mM:1M and not to the rate at which
del `my be maintained. (Hear, hear.) If lost only
wave as establishment efficient, yen will find that
as a natural coneeqteetioe, you save money ; sad,
5.7,:ege, 1 thiuk that encase", and not retrenchment, is
e.mo, parent of economy. (Ilear, hear) Now, sir, I
47, w totally impossible to effect reductims in the estab-
',digests of tats country, if we follow the old system.
•
IMTherea question of the greatest importance, the
to te
Aeretion of which has long been recoenneeded
°l'
:s ee, and that is the bringiog of the whole
• wee of the country under the control of puha-
(Cyrus:ties cheers.) Well, we are prepared to re.
such a course—(renewed cheep)—and whew them
„waled measures have passed, I shall take the opportunity
tmagioe the subject of administrative reform before the
sad I will theta explain in more detail than is pm-
now—indeed, it is barely.. poesiblo fur me thus
oreeri:y to advert to so important a subject—l
• rennet what are the measures which her
te.st7's government are ',reeved to recommend. If
• ay, supported the effect will, I believe, be most
"attest. I believe you will have reduction in the
ei
pob is expenditure of this country. (Opposition cheers.)
tee.,, sir, there is another point on w bah I want to ask the
went or the house. There as an mitablishmeat which is
0::01 the Public Works Loan Fund Commission. It is
wy
teteatton to ask the home to terminate the
of ‘•
atious of that commission. Now, the nature of
. edablishment—it is necessary to touch on it because
,; bears in tome degree on our finances—is this. It is
eendid on principles entirely distinct from those which at
rent prevail; it hail its origio in circumstances exactly
r wary to those which now raise In the year 1817 there
• a oarphas of labour and a deficiency of capital : there
• .:.10,10110 soldiers and sailors detained from the army ;
necessary ;or at least it was thought necessary, to give
factitious employment ; a certain body of men were in
-• violate appointed who have acted gest eadowly and with
real and ability during the whole period that
irrAnctexacut has lasted ; and Exchequer Bolls were
tie enter to carry out the object. This went on
lOyears ago, when the issue of Exchequer Hills
ea.. and a certain sum was allotted front the
c dike' Yawl. That system has gone on, as I have
:• under circumstances exactly the reverse of
L.... in which it had its origin. Instead of •
la. of labour we have a deficiency. In.
of a want of capital, there is a plethora of capital.
; ov, quo nee io that the ensemiesionen for this loan,
•' is r• ntributial by quarterly payments from the con-
fund, have large balances at their command,
el itself, is an extremely injudicious state of things.
• n the MONT onnortunitv arrives. I shall state the
var.•us reasons which I think ought to induce us to tenni-
• !lir inanuestan; and I shall propose that the payments
et, h they make shall lw brought into the ways and
• the old stores. That would artist the revenue
of the country; and it is absurd to raise new taxes,
er to terminate old ones, as loaf/ as there is this means at our
command. I well now offer toths house an estimate &setters',
753,;1t5.11, so la as the reduction and increased expendi
OM are moo rued on the one hand, and so far as
tle ways mid means are concerned on the other.
I Ito • it alt tops to offer to the house a formal estimate of
what the army. the nary, and ordnance, will require for
34—that would be perfectly absurd; and the home, I
m west, will net be so unreasonable as to ask it. (Hear,
kcal If I remain in office it will of course be my duty, is
Apnl, Or. at the proper time, to go into the details ; but
use I wish to take the year '53 54 ; and I want to show
ghat in my opinion wall be the extra expenditure wee.
lined by the reduction and the increased estimates ; and
Ma, we must supply by extra ways and means.
Taking the malt tax and making an allowance for a (Lanno-
n* fa the revenue, by paying the Scotch drawback, I
take it the reduction may be said to amount to 2,303,0001.
That will sot tone into operation wail the 10th of October,
Is'ei; but on the 10th of October, 18.53, it will be news.
stn for WC to S',l prepared to pay the drawback on storks
is fan I, upon which, of course, only the reduced duty
eel br then required. I take f .r that drawback the sum
of 1.000,0011. 1 take the reduction of the duty on tea at
b. 10.1 , and that calculated on 31,000.000 of lbe , but sub-
jut to an it in consumption of 6,000,000 of lbs., will
leave a loss to the revenue for 1853-18 of 400,000!. The
tetra estimates for the year will be—
A VOICE—But what do you allow for bops ?
The CHANCELLOR of the ENCHEQUER—Oh, the
duo* on Mips will not at all affect the year 1853 1834. The
'midst). fur that year is ell payable, and it does not enter
stall into the balance-sheet until 1854-1854. (Hear, hear.)
The extra estimates I take at 600,0001., and perhaps I may
be permitted to say here that there will be a reduction in the
extra estimates. I cannot say that 1 have exactly
wowed the army estimates for the years 18534854
but 1 have received a private memorandum se to the ter
: and although I do not want to beast of a great dims
nution, I may mention that there will be a diminution la
the army estimates of 1853.54—(hear, hear)—but subject
to whatever that diminution may be, the extra estimate"
may be put down at 600,000!. 1 put what I call the light
tees down at 100,00 W.; and therefore, on the whole, theme
well be an extraordinary demand upon our resources for the
yeses 1833 and 1834 of 2,100,00 W. Well, then, I come nese
to the ways and means. 1 have shown to the house that they
mat take our surplus revenue for the year 18.53-1834 at
1..40,1x101. I hops I shall never have to move another vote
teethe KaHr war. On that account the house voted last
year 160,00 W., but I think it would be imprudent to take
tl e whole of that 460,0001., for although the last accounts
ore extremely favourable as far as finances are concerned,
7,c still it is not at all impossible that we may have to take
a final vote fot extras required for the Kaffir war. I will,
therefore, take only a couple of hundred thousand of
that sum of 460,0001, and adding that to the
MI I have already mentioned, it will make the
mei surplus of the year amount to 1,600,0001., but, if I
tale—which, in junkie to my props • n, I have a right to
do—the repayment of the Pelvic Works Loan Fund,
&meeting to 4411,00111, it wend make the surplus
`..',..1,0001. (Ilea; hear.) It yaw lose sees my
.duty to
precise to the home some eater aims Increasing my
rearms, which, when, is the meet Mardi thing in the
world. (A laugh.) Well, set, fans not /sing to reopen a very
melee—that to a point at all events is admen ; for peat es
my other dircalties may be, I ma not rnag to perms a
ate tar. I sat gong to ent yes to elands, ea misting tar.
I aga going to ask -yen to seedy the pneelpho already
adopted to our new systems of taxation. I an gong le test
whether you are sincere in your pea desire
to relieve the eseetry of Mason taxadma,end teem
which you allege it has oallind so long. Mar, bear.)
I am going to ask yea to cue lial the present been tax,
sad I trust the Memo will Ulna to me with Mod /Misses
while I explain the altsrsine whisk bar grrern
ant are premed to reopen. I nealiellitttlmmov
which pruning Is this seastry whoa lbo been to was
tint proposed, bat I beg the bean to remember that I em
net going to repeat a been tax myself—it sues shady ;
sod aal u senor yea to do, is, to consider *tier=
upon which it is enelnoteill. 1 do an l
there is any poetise of Int neat* that hes made a inner
opposition to the home en time din of the esse-
amity which ought tele theme* eed whin,
1 meat say, I Wine to be to
100, in harakiri liggrus. nlede to the
inhabitants of the I montane that
the moment the Mabee* of the • ob-
tained ninon pmer, Nat rerhied whet then
de equated as IM " Mewled& bean les," bet it ehmed
be remembered that ewe rensirles of damn wan met so
rife in thew days a they ars saw. (Hear, hear.) Besides,
the 'Mahatma*. of tho metropolis WWI at that tires sub
Mtn to as sesemoes Ind se Meese. sad I do eat Mow
that their Ammer was monameeble, bone lit wee a
denim dinned spinet tesstise gsomeoliy, salon ageless
the Lease tar elate. &fag eaddealy wend with pati-
na! power, they rose agnate Se int object
that elicited their attention. I regisembilie that the
ithabitaats of the metropolis wen selrseted then
10 ma enormous non of Winn tisane, and they were
ales su'ijectiet to a direct tax, connected with homes, us.
Ea in sweat that of the hews tax—namely, the window
tax. ibry were subjected—in addition to all these—they
Wert subjected to what we had sauce been told was a more
greveue a more vexatious, a more injerioua tax than all
Imes_namely, the corn laws. (Hew. hear.) Now, jest
let is. retied the house of the existing state
ed attain as marls the home tax. The daft
s hones was repealed in 1831. It emoaani
to 1,11M,000/. ; since that time the duty ea windows hoe
bees repealed, amounting to 1~061. t mane aliegellher
3025,0001. Bioce that tine the duty ea era bee hose
repealed, arnmetine to 800,111114, et sub 40,11001 was
pool for bases 111 the shape of efelP• windows. Since
that tine the ditty on bricks, Is 463,000/, has
beta takes off. &nee that thee men 1.600,04101 of
heeler dote., hive been taken isic ma certainly we may
say that ow-fourth of the befek awl timber duties was an
tnliated by houses. Bosideerell tbeeknorly 15,000,0001 of
indirect taxation has bees lase elf dwellers ia Mum t
tad besides all that the eon to ban been repealed, whisk
*any of them beieved to hove bon smear donee
neat than than all the other direst mad twain put
%tether Men which they have been relined. (Hear,
bear.) I need not say say thiag to-sight with reopen te
the lonia of the here, tax—the goselest pined when
an all open that nether tax see be nen fhla ben dr
jetties. I and my nothing weight le
r-wilte I pereet ~
Manx like pea de
aim that dm tax is an SIB, bit
he hes intrednesdi (Hoar, hear.) TWA ele. else I
would widen to say wend be this, that I MEMO bible
that whoa I mho a respositiosi which is only to neemetran
as *effect, sad I may say an unjust, law, as it at present
Wiets-1 am, memover, aakiag the house to do that in
order that we may carry out measures that shall promote
the emeral pomperity of the country; and I have too high
an opining rat the enlightenment of the people to suppose
that we shall hear the sena objections now that
were urged against the house tax in 1831, The
petite who were most clamorous against the home tax in
Isle have become men of enlightened minds. They are
111, n who have made too much progress in this great age of
impeorement, in which it is our foresee to live, to come fore
ward now and my that they prefer the *ldea priming' of
finance, which would have screened them from bearing
their quota of the taxation of the country. I have,
I repeat, too much conisleate in their good some
lad judgment to suppose that they will now TO•
sot a measure which to MOO extent has for Ile
(Neat the termination of indirect taxation. (Hear,

he= time ofeirnedliS
this ossuary, bemuse It is a pdiop Ihemied pelm
cools d laws, erl blame It las es sliest het to
this awry is a meaner that will madam aetiW Ills
blew Mike greateetemeaber. (Pallid deem)
CHAIRMAN thee pat the reeakeise-Thet
17A11M,0001. be grimed to her Ikeksty to del* deaf
palms of °emending
Mr. GOULBUTX said theAblzatem magmalei
enduedNMl , Wadley he AAA! *me eft
shield be psimemeet week NA amea *Malt
whether, is sepeallog the malt alp, he meted to mem
the prohibitory duty es the impste admit, and it eM,
what is the Mimed= he prepeeel in the it
port duty on hops. Them were twits epos whisk
he thought the Muse was entitled to domed
some ezplanation. He the wished to know whether the
right hon. gentleman mime to Five effect to the mememe
respecting the toe ei msYrs in breweriee,mill Ifor the
equalisation of the defy ea rum. Is es,M mot
enter his protest mpieglime principle whisk wee laid diva
is the right her, Sielimaatit sinsa—suseir. that a
making a daftness he beeprm the imseme to between
funded and other property. That alms of was
speei tily mentioned as to Ireland, sad the prim limedred
was that upon which Mr. I'itt defeated Yr. Addissidett_
when the ineenne tax was renewed in INS, mad width had
been opposed by all financiers from AM Mine to the pm.
seat. He, therefore, must enter he pretest erheet that
principle. (Hear, hear.)
Lord J. RUSSELL did not mesa at that time to make
any observations on the right hon. gestlentsn's statement,
hut merely to ask when he proposed to he his measures
Won the house. The house or the scanty could hardly
master so complicated • plan in the few days that still
remained of the session.
The CHANCELLOR of the EXCHEQUER said he

as that of the malt tax they abated be guile mire of their
habilitate. A aside bed Is emothegeadothonbeadoeshed napeeesol •
M
that the eight beet beamioll measures
weld not leaden Memmial gabardines's% eel sertaialy
wbMMef W heard that sight was met simYMi to de-
mise& her of that kind. Ile met It Mae right boa.
teatime& wh then be expiated Marcy web lasporteat
massures bsforeCbristaus, awl shied emedelly te knew
what he intended te de with the bathe lea.
The CHANCELLOR of the EXCHEQUER eent-
'hinted that the right hem sestienum had ungesseewdy
=words used is mother plan which had se re-
him or hie wasseso. sad did net Ass thee these
messures :wadi lad M any isassial :lisimmeentent.
The income tax did ant pram, set espidest until
the Mh at April, and the other mensures he
tbeashe might be brought ea on Friday next.
If he bad only inteaded to propensity' renewal of the in-
come tea fix • year, he eertaiely should sot have token the
trouble to reeriastrum bee Its had dose. He could not see
that in pogroms/ to sundaes the tax for three years, they
wore solid upon te mesa what arrangements they might
think it nouseary to malts after that time. However, he
had no desire for soacealment. Ile took the income tax not
beaus* be preferred direct to indite* taxation is any form,
bat brume he found it ready to his bend, and the people
babituc ed to it. (w Hear," sad a laugh.) He by no
means meant towy that if the same amount of taxation
should be required in after years, it might not be raised in
another and a preferable form. Looking at the growing
prosperity
.of the country, and the increuing power of con.
sumption in the people, he was not prepared to say
that the time would not COOS when the whole
60,000,000., should that amount of taxes still be
required, might not be raised by indirect taxation.
With regard to the measures he proposed to bring in on the
subjoin et sugar, it was his intention to submit• measure
be allowing mcaues to be used in breweries, but in refer-
ees*, to the equalisation of the duty on colonial rum and
home made spirits, government were not prepared to make
any peepseition en that subject. Then the right hon. gen-
tleman opposite asked whether it was intended to deal with
the duty on foreign malt, which he described as prohibi-
tory. His answer to that was, that it did appear to him
that prohibitory duties were inconsistent with our present
pane; but in dealing with the question, care must be
Ishii to maintain a countervailing duty equal to the do-
mestic duty. He should MVO, be we to stead up is sup-
port of a prohibitory duty.
Lord J. RUSSELL had no objection to make to the right
hon. gentleman's couree of proceeding, provided the house
bad sufficient time to consider the nature of the questions
they were to be called upon to decide. As he now under.
steed it, they were on Friday next to have a resolution
submitted to them in some form or other, by which the tea
deity was to he reduced and the house tax doubled. (Hear.)
'that being the case, if the right hon. gentleman would oa
Nienday lay on the table the form of resolution he intended
to propose, so that they might understand it before they
were called upon to discuss it, he for one should he lath.
led. (Hear, hear.)
Mr. HUME observed that the question put by his hon.
friend
near him war, whether it was intended that the
income tee should be permanent, for on the answer to that
would depend the opinion of many as to the alterations pro-
posed in oth. r taxes. He agreed with the right hoc. gentle-
man as to all his propositions for the relief of the shipping
interest, and he was sure the country would go with him
inapt as regarded the light dues. lie was surprised that
the right hon. gentleman in dealing with the malt and hop
duties had followed the erroneous practice of redividing
taxes instead of getting rid of them altogether. The right
hes. gentleman's arrangements would keep up the
while of the expensive and annoying excise arrange.
meats while the produce of the tax would be dim-
sidled. Theo, as to the proposed addition to the house
tax—if it was to be a commutation for the reduction in
the tea duty, he could suggest as easier one—via., a tax on
property by descent. (Hear, hear.) While eight or nine
millions were raised from personal property, not a Binning
was raised on real property. He must say, that except as
regarded the shipping interest, the plan proposed would
not give satisfaction to the country—it was, in fact, setting
the town against the country. (Loud cheers from the oppo-
sition.) if the right bon. gentleman really desired to place
the finances of the country on a simple and safe footing,
whet could be mere easy than for him to have repealed the
house tax, which was in effect a property tax, altogether,
and add one per cent. to the property tax, which he be-
lieved was more than would be required. Then again, if
the object was:to simplify, why exclude Ireland from the
income-tax ? (Hese.) What gentleman in Ireland, he would
ask, was there who had not expected to be called upon
to pay that tax ? (" Oh," and laughter.) And What
reason had the right hon. gentleman to give for excluding
the land of Ireland from its liability to a fair share of the
public burdens, especially under such flattering circum-
stances as they were now told were existing. He maid as-
sure the right boa. gentleman that the system would not be
satisfactory unless Ireland were placed on the same footing
as this country. The house ought to decide in the first
nominee whether the property tax was to be permanent;
and if so, they should appoint a committee to ascertain the
incidews of taxation generally, and how they bore on the
people, and whether they were warranted in making the
exemptions it was proposed to continue.
Sir B. HALL intimated that he should move when the
subject came under consideration that the income tax be
extended to Ireland. (thee, hear.) In reference to the
proposal to double the house tax in lieu of the taxes it was
proposed to reduce, his hon. friend near him had
_pro-
poly described it as setting town against country. (Hem
hear) That would be the proposition upon which dui
would have new to fight the ministry. (Hear, bear.)
Mr. LABOUCHERE while concurring with the prepai4
lion of the right hon. gentleman for the relief of the grip
ping interest, reminded libn of what he appeared to have
lost sight of, that relief bed bees given by the late gourd. i
meet to that interest, totallmotes great en extent as seesaw
Mimed. end with MIMI M Übe light dues a greater
reduction had been aimed y who boo m'nister that the
present plan would carry out. OW the coasting trade, fee
instance, they had reduced these firm le only *airfoil/1h of
what they previously were. lie did sot think the right
hon. gentlemen had sufficiently moldered his scheme, in
regard to the application of the tax is Ityikar,
when he proposed to exemptlewri
levying the tax only on the loft s
such a direct violation of peddle ens kerZilio
miserable 60,0001., die vinsir veil sect snood 10.
Mr. CAYLILY eweHweT kle ilea his. Mobil led
merely stated is regard to Indeed dug iodise present de-
corousness the bad was not in a athiblea to bear the
burden of dr In. He wee son bb *it hon. friend
would et iseedbilibe any f
thefunds
in Imhof la gjeltivere to soy of pro-
perty. As Is Ile ilitenset Sot lib wield nes s
cry st toost ointley," be seen say thing
more nelsenioL owl to the bid repeal of the
malt tee no orsoWOOLMIOUNIOnefor thatthaakiroself, but
be recollected whoa
ai= Omani that proposition,
of two ed Meese tantioa (Mr.
Bright inleimlesaigOdtio* ass bob. traaW vend against
It sad sombie obeiond WEN. boa re ~ea. On the
passel
ha his opoodioevey—vidieed himself to
brawl le thank hb right Iry bind for what
bkvseelool file the hoot bodpele bed eyes board.
His..WILSO3I whiled to knew wbrilisr the regulations
Nit wbkb, aoseedtog to the *it geetivase's
sugar was to be mimed is boa midi be
soy m voluntary ? The whole gordes, when thtZt
wee brought forward two Or *tee pen ego, ea
fir ;111 ROT Mgtied to ork **right
ClOneellor of Ealbstmor ea eginti so be
Vilhe his souneeidea of the boidem obliging, be
eOstred M mobs bosomosos; big he bed me vow
timid the unties le the revenue that etW Itempeemd
fres • rambles of that duty. We It bided la the
111411•1., 'Vide he stated he amid Mee 1 Avis. bed the
right bow goodsnao, is the anent et manse be yew
paid is oberbw. Mists late seem* the two millesemWl a
hdf feta vie lid by the rolootioa so the nob Imo find
te dot one ion the year evitaudisil,l4l3
CZANCILLOZ of the WHISIMH ad die
halegiationea bed quite ieboodeollool whet be bed add
with rigid Se the Menge ea nerioe imenness. He hod
lioadesol the so eireilvgeMile sod marine laser-
ewe smog the boaiw ea the **gift kismet, which he
mid eersoneed the prima imam re the esentry, and
• tin et whisk be eeeH est that

ect _ ter.
If be subj bed them dish wills Mese stamps, andeaaim
with the sables& of molasses ht *mist, he should
ham shows dist he wee shoat to deal with the etasq
ditties and the matt tat. Is his eabserpesat obeenatisas he
elated that be had maind hilted( to the ireetwas Wish
the govenossat were prepattige cos y
_thee wilt semi as
the stamp doles. the whets hod wappd Ile N.
twain of the gowseamal t es they wee set
with say mason se the subject of the stamp M
had aft dented to the guestlea mai las m ereassa
hes. gelidness was also Is ewer with mad to his is
el the malt duty. Is WM. the Radesper would he
tuned ea to repay by drawhait are wiWea to the walitsost
WI: lose le the enema slier the sei et the mete
moil be sits moillies, nod that would he %lair.
As la 'IMO he estimated she Yes as
it wee the awoweisel isr ; hat the Mewl des, I. the
memo dipsulei ea elsomaeases, sae se oessaptiso.
ad he pill el 1,1111.10111. Wilk rageed to the ta
lottasy
male to is her seiembee M Weelbary. with rowel le ,
Mimi scar, be biped be would as peen lan for es sss
ewer at preeest
1 After a few were from Mr. M'Ciamoa, which, owing to
the males in the beine, we were suable to catch,
IlittBllllllol/P expressed his general
IINIONSI the Chancellor of the Each=
&eland hi opiates that no benefit coda be obeli=
the ealwilitallhodaty on malt, salt would be still
panted by d Me mations proceedings which now medal
from the selleedes of the tax.
Mr. J. CLAY expressed his thanks to the Chancellor M'
the iseheepri he the spirit is which he had dealt with
this Imam ea the shipping his set. Me had intended to
for
mem a ernantittes to impels late that subject, but he
did sot Walt this that millosittes could deal with the
question is a Mtge thM sad Iberia spirit than the right
hon. (waken bid.

the law ef eettlemmt, which was a prettiest of greet 1..
psertusee to the City of London, which was heavily taxed
Ow the relief of metal pow.
Mr. 0. HUDSON had boss extremely gratified by the
statenstat of the right hoe. gentleman with regard to the
Wm */ interest, whist would be received by his consti-
tute's with great setithetion and pleasure. The right
hes. isalisemo, the umber for Taunton, bad said that he
had dam* groat dad lor the shipping interest, bet he
(Mr. lindosa) amid arses hi. that the recollections of
his daisy at tbs Board of Trado wen
tin bat
gratond to tho AWN! ialitreat. That righ hoe. gentle-
man bad never at le Mem the grievous inspositiot,
of payitg tolls and pilotoga, Ile Tread that the Chancellor
of tbs Baslisittat imusied to do away with .11 the re-
strictions's an oltigging latorasts, and he hoped he would
be able to sorry ant Ids MINIIIIOII in that respect. Ito
hoped that he Ipsehil elm *he Into his seesideration the
timber duties, yid& at prams pressed Issavily on the
shipping interest.
Mr. LADOLICHNHE complained that the hon. gentle-
men who had just sat down had entirely misrepresented
what be said. Ile did not say that he had done groat
thine@ for the shipping interest, but that after the repeal
of the navigation laws the light dues had not been omitted
from his consideration, and that when it was now said that
a reduction of 100,0001. could be made in that respect, he
(Mr. lAbouchere) bad had the good fortune to reduce them
to a considerably greater amount than that, and that
the coasting trod* had been relievedlto • great extent.
In conclusion, the right hon. gentleman declared that be
would rive to the Chancellor of the Exchequer all the
militant:et in his power in dealing with tke removal of all
restrictions on the shipping interests.
After some comment, from Mr. ALeotx. and Mr.
Flumes,
The question was put, and the usual formal votes having
been taken, the house mounted.

The tunas then went into committee on the County Polio
Election bill, which wea reported, amendments heist added,
and the third reading wee fixed fur Wednesday next.
The house then adjourned.

Ztt e expresso.

TO CORRESPONDENTS.
A Aresod &Haw of "The Express." osetelsibut the Sallie in, Min%
th.seite." la publisbed every Tuesday eat Friday eight. `a time
for pat.
Isetbresorste intended for "Ilse Express." London ETtiiing paper,
met be At the 10. Booterseattott. by Two seolook M tbe
toy et publication..

NIGH WATER AT LONDON BRIDGE.
Tuts DAT—Morning, FL Ha .Afternoon. 7b. I.
To.bouow—Moroler. SI. Ns

LONDON, SATURDAY, DECEMBER 4.
Tile long-promised Budget has at last been opened,
and it fully deserves the character its author seemed
desirous it should enjoy. It is, indeed, a bold Bud-
get. As might be supposed, a largo audience as-
sembled on the occasion, and the House of Commons
was not only unusually full, but was also unusually
quiet, and with marvellous patience listened for more
than five hours to the level, clear, and interesting, but
very undecorated discourse of the CHANCELLOR of the
EXCHEQUER. The interest was kept alive by the
variety of the topics discussed and the character of
the propositions introduced. Mr. DISRAELI spared
mottling in the sweep of his propositions. Customs,
Reiss, and Income Tax; Shipping, Sugar, and
kopisekorst Ireland, Scotland, and Colonies; all
sees fa Ihr a share of his regard, and all more or less
are likely to feel the results of his exposition.
His Budget was varied enough ; and like
some quaint Mosaic was made up of various morsels
of many coloured hues—culled from different sources,
and worked into a pattern rather remarkable for
the curious industry of its production than for beauty
of design or harmony of effect : rather bold than
wise—crafty than just. In the opening of his
speeds he spoke of peculiar burl hens, and turning
first to the shipping interest, went through a
number of arguments often urged in these
columns to show why the sins of our pilotage system
—our light dues on shipping and the shameful
salvage claims of the Royal Navy upon merzhant
resets—should be reformed. In all these remarks he
repeated so closely the often declared sentiments of
all Reformers, that nobody wondered to hear the cheers
thatgreetedhim from the Opposition benches. At aeost
of 100,1)001. a year, he proposed to relieve our shipping
from all inch difficulties in future. Turning from the
shipping interest, ho discussed next the question of
those burthens said to weigh on sugar, and dissect-
ing all the claims of the West India interest,—showed
by the figures so often quoted by. Free Traders, the
best possible reason why no interruption shoed
take place in the operation of the preset
laws on that subject. He proved that the produce
of the English sugar-growing colonies was gradually
and surely increasing, whilst that of their foreign
rivals as surely decreased in our markets; yet, as in
the process of refining sugar the saccharine produce
in a given bulk was greater in sugar of foreign
growth as compared with that from British colonies,
he proposed to accede to the demand often urged, and
to permit the refinement of sugar in bond in this
country. By this plan duty will be pnyable upon
the quantity of saleable refined sugar pro-
duced, instead of upon the raw product it-
self. Beyond all this, he pointed to the
steps taken for the encouragement of Chinese
immigration to the West Indies, to supply
the lack of labour complained of in those colonies,
refusing, however, to countenance any new advances
of English money to help those who may now, by pro-
per prudence, clearly help themselves. Mr. DISRAELI
cert.anly deserves a high compliment for his candid
statement of the facts connected with the ragar colonies.
Local rates were the next burthens that received the
touch of the CHANCELLOR'S wand ; but after reference
to some of Mr. CORNEWALL Lawis's figures and
after recapitulating many Free Traders' facts, he
wound up with a declaration that county rates
might some day be relieved from the bur-
then of keeping up gaols and lunatic ag-
leam—that highway rates were to receive
Ministerial attention in the shape of another new
Act of Parliament in their special behalf; whilst
Pose's Rates—having diminished so enormously since
he last drew attention to them in that house—he
mid may nothing this
es-" year in favour of moving the
•eitsblishment c to the Consolidated Fund.
The we dues deed for the great feat of the night,
a lsw i fa his newest Free Trade sighs intro.
demi his grand card—and lo! out aims his
aseewnsation " to the expectant thatlithams
is &•• of a scheme for abolishing bait
the Walt Tax at one blow. Two Witham
sad a belt sterling with an odd hundred then may at
so has the Hop Duty is what Mr. DISRAELI rpm@
to give over to the Tory landlords for their med.
nature in letting him lead them in the Home of

Osseous. If is to have his own way, on the
10th of October next the national income will be
redoes& to this extent, in order that the wasters
may be more free to work up foreign barley for
=res. When free trade in corn was
barley fell greatly is price, yet beer was
are Ma bilks ssemer. Should Mr.
Dersaute t berme law, he will next—having
touched the t Tax—have to deal with the licens-
ing system chef—if ha whims the rummer to enjoy
do fall bead' thaelmss. To live np two and
▪ sallisila suPsissles laa wanton vtaste
alas asillsphismoss
AMR ssit we ea. tb magician taming to Tea;
but bore. when dealing with the material of a beve-
rage ablell finds its way with advents(' to the table
of evey cottager in the kingdom, Ise deals is a
totally different spirit to that which he beide to
• the landlords. The duty on tea is to be
Mend from two shillings and four pence farthing
a pound—its present rate—to ono shilling a pound
all qualities alike. This is a step in the proper
sad one which any Minister would be
MI, le Ida who had a surplus, and who wished he
popularity. Unlike malt, however, tea is not to
receive emancipation at once ; its release from high
to low duty is to be accomplished in six years. Why,
if malt, and hope and tea are to be dealt with at the
same time upon the same principle of reduction in
duties, why not apply the same rule to all ? If six
years be good for tea, why not for malt and hope ?
Or '

r __ if instant repeal Gait be awarded to the enormous
was (mite prepared, and shonld take the earliest (cippor- I sir J. DUKE, as am of the menthe's for the City o
Wait of proposing certain resolutions, and, if they were London, begged to thank the Chancellor of the Exchequer item of_ revenue arising from the beverage
sees in, would bring in the seeemary bills. As for the attention he had paid to the shipping interest, and of the brewer and the beorahop, why is not equally
regarded tea, he wished the reduction to come into innnie, for the kindness with which be had spoken of that interest, rapid justice dorc to the beverage of the home and the
diets operation, but he believed there would be sodidirelty As it was one of the greatest inconveniences and embarrass fire.sjao y The reason is clear enough_whether it be
la making en ermagement. He did not with le Madero mean' to which that lenient was ezposed, he treated the
and beneficial is another matter altogether.
with the convenience et the Mw, but wet ready to pro- right hon. gentleman would not lose tight of some definite •jitt
two and a half millions of malt tax is a bribe to
said with Isis resolution at the iset period. eshe- with regard to the manning of ships. He was sure
INF C. WOOD wished to say • as to the mum to that British shipowners would be grateful to the right the landlords—the hundred thousand pounds of tea
be taken with. proposition which was to levy a bows duty hoe. gentleman for his advocacy of their interests. tax is a Small concession to the consumers. But this
to moat the t ety. (Hear, hear.) Surely It was sot Be hoped that, as his constituents were anxious to tamer. malt-and-hops-offering is not all that Mr. DISRAELI
impeded that the house could master es esopileated • lam tans the views of the government on this point, he might
as h. said h. , proposes to present to his patrons. By his crotchet
as tits vista bon. gentleman had submittal& to Vim la the be allowed to oak the right hon. gentleman, I sheet apses ofd or 10 days. He thought it amatisil that had no Wooden of making any alteration in the poor- op the Income tax the farmer, he calculates, will
titre they committed themselves to so large a seatetiaa laws, whether he intended to propose any alteration la ouly pay to that branch of the revenue one half ag

mach as they at present contribute. Here then, at
last, we have the "compensation" to the "suffering
classes," who so long fattened on the produce of
a tax laid upon our bread.
After Malt came Property and Income Tax, and
under this heading we have presented for our ao-
oeptenes a scheme in which thousands are interested,
and to which thousands will assuredly object. The
changes Mr. Disnam would make are many and
varied. Whilst giving way to the popular demand,
that a variation of rate should exist between the
charges on realised property and on industrial income
—he proposes to bring down the scale of exemptions
to 1001. a year on income, and to 50/. a year
on property. Thus henceforth Mr. DisitAELl would
make every mechanic, every clerk, and every
curate who earns two pounds a week, enter the
ranks of those who are to be fixed with Income-
tax the amount of that tax being reduced
from 7d. in the pound to sld. What will the
mon in the workshops say to cheaper malt and direct
taxation? Ireland will also be asked to pronounce
on this portion of the scheme, since she is now, for
the first time, to enjoy the honour of contributing
her quota to this branch of the national re-
sources, Mr. DisnaEci calculates very mo-
destly that, notwithstanding this reduction of
rate upon industrial incomes, he can raise
as much under tho new form as under the old.
Ho is a very poor financier if ho really believes
this. If figures are worth anything, and if every
industrious man in the kingdom who earns his
hundred a-year should really be mulcted by this
extended range of an unpopular impost, the Income
Tax will henceforth assuredly produce much more
than ever it has done hitherto. We are not now
going to discuss the scientific propriety or economic
prudence of extending the practice of direct,
taxation. We have always advocated the ftvcateL.
wisdom of direct, as compared with indirect, taxes ;
but in all and every case of an extension of taxation
it is a primary duty to see that such extension is
absolutely required before counselling quiet sub-
mission to the ever irksome demands of the tax-
gatherer. Such duty in this case is the more need-
ful, since the sting of Mr. DISRAELI's proposition
was kept for the close of his long speech. Not con-
tent with bringing a large industrious portion of the
community, hitherto exempt, within the range of
Income Tax—he reckons that his huge offering
of Malt and Hops at the shrine of the agri-
cultural interest will create so large a
deficit that he must double the House Tax.
Both income and houses may be very proper sources
of revenue, but it is by no means so clear that either
wisdom or justice resides in drawing too much from
those branches, in order to relieve other and special
classes of the community from their share of the
burthens of the state. Altogether wo may repeat,
that the new scheme is a bold scheme, and a wide
one,—sure to secure general and deliberate considera-
tion, but very far from any certainty of national
acceptance.

FRANCE.

PARIS, FRIDAY EVENING.

own request, been allowed to make good hie claims
to retire on half-pay.
Mint of hares is now engaged in striking off
a great quantity of two-sous pieces in bronze. Once*
side they bear the Imperial effigy, with the words
" Napoleon 111., Emperor des Francais," round the
head, and on the reverse an eagle with winp ex-
tended. In its claws it holds a scroll, on which is
written "10 centimes," and round the coin the motto,
" Empire Francais."
The fierce des Beaux-Arls says: " A painter of
considerable talent left Paris lately for Carlsruhe, to
paint the portrait of the Princes. Carole Wean. He
Is to return to Paris with it in a few days."
The placards of some of the theatres yesterday
underwent a modification. The Opera is now called
"Adademie Imperialo de Musique," and the Opera
Comiquo " Theitre ImpiTiale de lOpera Comique."
The societaires of the Thi•atre Francais call them-
selves " Comediens ordinaires de sa Majcste FFm-
pereur."
Workmen were yesterday employed in changing
theinseription over the entrance of the library in the
ltue Richelieu. It is henceforward to be called
Bibliotheque Imperiale.

BELGIUM.

THE GOVERNMENT PRESS BILL.

BRUSSELS, I.IICP.SDAY EVENING.
Long before the hour (one o'clock) appointed for
the commencement of tins day's proceedings in the
Chamber of Representatives, a compact crowd had
assembled on and near the staircases; and the mo-
ment the doors of the Chamber were opened, the
public and the reserved galleries were filled to
oval flowing, numbers being obliged to go away for
want of room. For the first time, a sentinel was
placed on the staircase leading to tho reporters'
Fallerv, or, as it is called here, the " tribune of the
journalists," and strict orders were given to the
officers in attendance not to allow any non-
privileged persons to enter that tribune.
Shortly after the commencement of the debate,
however, several gentlemen were allowed admis-
sion at the particular request of the President and
Vice-President of the Chamber, as there was no room
in any other port of the house; and in the course of
the debate a serious disturbance occurred outside of
the public gallery by the attempt of a number of per-
sons to force their way in in spite of the efforts of the
soldier on duty and his fixed bayonet.
M. do Brouckero opened the debate in favour of
the bill, which was opposed in strong teams by M.
Percival. The debate was adjourned.
The Dutch government intends to effect the con-
version of the Four per Cents. into Three and Three-
Quarters.

FRIDAY EVENING.

The debate upon the law of theprtMWik;rest;sed
this day, and again adjourned, after M. Orts had
moved an amendment against that clause which com-
pelled the Belgian government in all cases to lay
before the courts of justice the complaints of foreign
powers.

The formal alterations in the constitution, conse-
quent upon the change in the form of government,
will be immediately regulated by a senalus convultuna.
They will probably consist in little more than the
abrogation of wme clauses applicable only to a re-
public and the alteration of certain phraseology in-
consistent with the idea of hereditary sovereignty.
In the constitution of December, 1851, Louis Napo-
leon thought fit to declare himself a " responsible "
president. But then ho defined his responsibility to
be the right of appealing to the French people when.
everhe pleased. In no possible event could he deposed
or tried for treason to the state,and no mode was reserved
for making any appeal to the " sovereign" people
against any act of their elected president. The re-
sponsibility, therefore, was a delusion, inserted in the
constitution merely as an excuse for exercising more
personalwer than a king, who is supposed to act
by the advice of ministers, could decently assume.
Now, this responsibility, nominal as it was, will, of
course, disappear, and the Emperor invested with the
fullest prerogatives of royalty will be deemed incapa-
ble of doing wrong. It ought to follow from this
that his ministers should be responsible to some other
authority than his own, but I do not apprehend that
the constitution which protects ministers from im-
peachment except at the instigation of the head
of the state will be altered in this respect.
The right of appealing at all times to the people
would now be an anomalous stipulation, and will
doubtless be abolished. By Art. 11 the President
was bound to deliver an annual message to the Corps
Legislatif. Any obligation of this kind seems incon-
sistent with the dignity of a crowned head. It is
probable that means will be taken to enable the
crown to nominate senators without any practical
limit as to their numbers. The greater number of
the existing members of the Senate have already
received dotations, under the clause reserving
to the President power to make grants fur
this purpose at his discretion. It would be
more agreeable to the wishes of the majority of
the Senate, and would relieve them to a certain ex-
tent from the appearance of having sacrificed their
independence, if their unpensioned brethren were to
be placed b 7 law upon the same footing with them-
selves. It is not unlikely that under the influence of
similar feelings the Senate may look with disfavour
upon the marked distinction between themselves and
the Corps Legislatif, and may be disposed to thrust
salaries upon the members of that body. They are
for the most part rich men, who, painfully conscious
of the unimportant part assigned to them in the con-
duct of state affairs, are pleased to hear it said
that they serve their country gratis. If the
question of salary were put to them, it
would probably be rejected, if one may. judge of their
views from the opinions they express in private con-
versation. However their extra-expenses in conse-
quence of coming to Paris are considerable, and if
the Senate will pay them they will probably pocket
the affront. The absurd restrictions upon the powers
of the Corps Legislatif to propose amendments to
laws was found to work so badly List year, and so
nearly led to the rejection of important articles in the
budget, that some relaxation, tending to enable the
men, who, by the established fiction, are representa-
tives of the people, to discuss bills disposing of the
people's money, with somewhat more appearance of
freedom, is expected to be made. Imperial traditions
being implicitly followed in almost everything, it
is difficult to see how the new Emperor can
dispense with taking the oath prescribed in 1804.
It is true that this being in a more vague form than
the unmistakeable pledge required from the president
of the republic by the constitution of 1848, it is not
likely
.to lead to any difficulty hereafter. The con-
firmation of the great principles of 1789 contained in
the constitution of 18.52 has not been found to impede
the march of the strong government which France
has enjoyed during the present year, and aa the bare
assertion of those principles implies no constitutional
guarantees for their observance it may be allowed to
stand without any inconvenience.
It is still a matter of doubt whether extraordinary
ambassadors will be sent to foreign powers to an-
nounce the establishment of the empire. According
to some reports in circulation, the extraordinary
ambassadors are actually appointed, and they are M.
de Morny, London ; General Beraguay &Hillier',
St. Petersburg; M. do Guichy, Vienna ; M. de
Mortemart, Berlin ; M. de Heeekeren, Brussels ;
M. Canrobert, Madrid; M. Espinasse, Naples; and
Cardinal Douvet, Rome. • This list, however, must
in no respect be considered authentic. It is quito
possible that the ordinary French ministers resident j
at foreign courts will be charged with the mission of
announcing the change of government.
At lialtpast eight yesterday evening, the Palace
of the Tuileries was open for the first reception of
the great bodies of the state, and the representatives '
of the official world. The saloons, which have been '
newly fitted up, show all the magnificence of that
royal abode, where no:traces of revolutionary outrages
now remain. His Imperial Majesty was in the Salle ,
des Marechaux, and received the homage of all the
ministers, the marshals, the cardinals, the Archbishop
of Paris, senators, deputies, councillors of state, and
all the other high functionaries. The Emperor re-
Itired at an early hour to his private apartments.
By decree of the Emperor, M. Abbatucci, Minister
of Justice, and General Carrelet, are raised to the
dignity of Senator.—Another decree promotes Cap-
tam Odot-Pellion, commanding the naval squadron
on the western coast of America, and Captain Lugeol,
of the Napoleon, to Our rank of rear-admiral ; and by
another decree) rtear-Admiral Daum: Lae, at his