The Express.
London, England, 1863-08-19 00:00:00

INLAND REVENUE.

The annual report of the Inland Revenue Com-
miaiooera is alweys of interest, giving as it does a view of
the chief taxation of the country, for this board collect
forty millions a year. In the year ending with March,
1146:1, the Excise duties produced • net sum of 17,317,3961.,
a decrease of 957,9041. as compared with the previous year.
The quantity of home-iniule spirits charged with duty de-
clined 184,958 gallons, but the duty still reached the large
sum of 9,399,707/. The consumption of spirits in Ireland in
1838 was no less than 12,000,00 D gallons, producing, by a
2s. 4d. duty, • revenue of 1,434,0001. ; in 1862 the consump-
tion was little more than a third of that quantity, but the
duty being 106, the revenue reached 2,000,0001. The con-
sumption of spirits is at preterit temporarily depressed
by the distress in important districta of the country ; but
no doubt wine, beer, and tea are all, to • certain extent,
displacing spirits. Comparing the years 1853 and 1862,
it will be [mulct that the consumption of British sputa
fell from 25,000,000 gallons to 19,760,000, but the consump-
tion of wine rose from 7,000,000 gallons to 9,800,000, of
beer from 17,700,000 barrels to 19,400,000, and of tea
from 58,863,0001 b. to 78.803,0001 b. The taxation on
these articles differs greatly ; on • pint of beer it is a
farthing, on a quarter of an ounce of tea lees than a
farthing, but on a glees of gin it is more than five
farthings. The distillers find abroad some compensation for
! a lessened demand at home. There was a large increase in
the export of British spirits last year to the West Coast of
Africa, to Italy and to Turkey ; with this last country it is
the creation of a new trade, and is owing to the war in
America having stopped the supplies from that country.
Passing next to the item of malt, we find a decrease of
476.:041. in the produce of the duty ; but it was not to be
expected that the quantity made last year would equal the
extraordinary amount of 1861 ; the barley of 1862 was in
many districts of inferior quality for malting purposes. The
hop duty, like the paper duty, is no more, but the alteration
in brewers' licensee has brought an addition of 223,870/. to
the revenue. The license duty produced the large sum of
1.910,1501. Auctioneers paid 47,5401.; wine retailers,
11,226/. ; and the 5,154 ['ceases taken for refreshment
houses btought 4,475/. Proceeding now to the second great
branch of reland revenue—namely, stamps, the net pro-
duce of which rose 386,9061., and amouuted to 8,966 8031.,
we fiud the probate duty advancing to 1,325,359/., the
legacy and succession tax to 2,374,436/., and the duty
on fire insurances to 1,580,6371. The fees paid iu the
Divorce Court (the payment being by stamps) amounted
to only 2,420/. The duty on playing-cards has been reduced
from ls. to 3d. a pack, in the hope of suppressing the
enormous evasion of the tax. The third and last branch of
the inland revenue—land, assessed, and income taxes—pro-
duced last year 13,626,5491. The net receipt of income-tax
on schedule D fell from 3,263,926/. in the preceding year to
3,233,7661., but the whole tax showed an iocrease of 11,3411.
In 1861 there was a fresh assessment under schedules A. and
B, the previous assessment having been continued generally
since 1857. The assessment of lands was increased 1,982,000/.
(comparing 1861 with 1800), of houses 3,976,063/., of rail-
ways 851,0001., end under schedule B the assessment wee
increased 1,717,000/. iu England alone. The assessed profits
of trades and professions in the United Kingdom were
94.739,000/. in 1860, and 91.1,372,0401. in 1801 ; the increase
in Westminster was from 3,619,0001., to 4,081,0001.,
arising, in a great measure, from more correct charges
ou the west-end tradesmen and on persons making
enormous profits by public entertainments and exhi-
bitions. In the city of London the assessments rose
only slightly, from 15,405,000/. to 15,578,0001.—th amount
considered strangely below its proper rink as a c mtn-
butor to the income-tax. A comparison in regard to the
whole tax may be advantageously made by taking 1842 and
1452, in which years tho area of taxation was limited to in-
comes of 1761. and upwards, and 1853 and 1861, when the
area of taxation extended to incomes of 1001. • year. Be-
tween 1842 and 18.12 the average anneal increase in value
was only 113 pl.q. cent. ; between 1853 end 1861 it was 2.6
per cent. i.ednctiog from the assessment in 1861 the
amount charged in respect of Mecums under 100/. • year,
so as to get a fair comparison with 1812, the increase in the
as esemeut of 18 .1 was 31 per cent. over 1812. On lands
the increase iu the assessment vya 10'85 per cent.; on
houses, 514 per cent. ; on mines, 10912 per cent.; on iron
works, 93 trl per cent.: on railways, 43928 per cent. The
profits of trades and professions charged in 1852 were only
110 per cent. higher than those of 1842, the average annual
increase being but o'l7 put coat.; but the profits of 1861
exceeded those of 1853 by 1913 per cent., the annual rate
of increase in this last period being 2'42 per cent.

Tar LONDON GENERAL OMNIBUS COMPANY AND
OMNIBUS ltscigu.—The secretary of the General Omnibus
Company has addressed a letter to the Times relating to
the recent fatal accident to au omnibus conductor on Hol-
born-hill, and to the charges of racing against the company
which have been made iu consequence. Denying the justice
of all such accusations, he says :—" The instructions of my
directora to the drivers cod conductors are printed and
posted in every one of the company's yards, and the fol-
lowing is the regulation beat iug upon the subject imme-
diately in queatiou :—' During the journey he mint drive
his horses at a steady pace, eudeavouring. 4.1 nearly an pos-
sible, to work in conformity with the time list. He must
not, on any account, race with another omnibus, whether
it be one belowsing to the company or otherwise.
He most avoid collision with pensiug vehicles, or
vehicles he may have to pass, as he will be held
penonally responsible for any damage that may
arise in collisions either to his own or other vehicles.' To
expect perfect obedience to every regulation issued, espe-
cially during the time of active opposition, and the annoy-
ances and provocation to which drivels and conductors ►re
exposed by their rivals, encoursged to a great extent by
the public themselves, would be unseasonable, even were
the elms of men necessarily employed is the service less
independent and spirited than they are well known to be.
Irregularities will and doubtless do sometimes occur with
the company's servant., but I do not hesitate to say that,
taken am a body, the drivers and conductors of take company
far exceed in rcapectalkility of conduct those engaged on the
rival omnibuses, and very far surplus those engaged in the
minibus service prior to the establishment of the London
General °mediae Company."

CORK AND KINSALE RAILWAY.-(THIS DAY.)

This day the ordinary half-yearly meeting of
shareholders was held at the Company'. offices, Grace-
church-street ; Lord KLYGSALE in the chair.
The following report was road
"The director" have at length the "abstention to report
that your railway was opened to the permanent terminus
barracks at Kinsale on the 27th of June last. The result
of the traffic for those seveu weeks since the °psalm u en.
courseng and satisfactory, inasmuch a the average receipts
for that period cover the working expenses, provide
for payment of interest on the debentures,
and leave • small surplus. The directors consider
this result se a source of congratulation to the shareholders.
The board are informed that the contractors prugoresing
vigorously with the New Marine Hotel at Kinsale, which
it is confidently expected will ho completed and ready for
the reception of visitors and tourists early next summer,
by which time likewise the floating baths are to
be laid down adjacent to the hotel grounds.
Negotiations have already been commenced with • view to
strange for through carriage of the fish from Kinsale
to the Dublin and English markets, which will greatly
facilitate this important item of revenue. The bill autho-
rising the maim: of share capital to the extent of 20,0001, as
referred to in the last half-yearly report, obtained the royal
assent on the Bth of June last, and the directors propose to
convene • special general meeting of the proprietors
during the present year, when they will be prepared
to submit a satisfactory plan for issuing the
new shares. In conclusion the directors have every reason
to expect that when the hotel and baths, and other attrac-
tions now being carried out at the favourite watering place
are in full operation, and the fish and other traffic fully de-
veloped, the shareholders will possess a valuable end remu-
nerative property."
The CHAIRMAN, after • few observations, moved its adop-
tion, which wee agreed to.

WEATHER REPORT.-(THIS DAY.)

WIEBAZIDAY, AIJOIM 19, 8 LK.