The Express.
London, England, 1849-08-11 00:00:00

FRANCE.

PARIS, FRIDAY, 5.30 P.M
Paris is no longer in the anomalous state yclept
the state of siege. The project of law regulating the
manner and the circumstances under which this ex-
ceptional state can in future be created was adopted
by a large majority yesterday, and it was immedi-
ately followed by the voting of another project, re-
storing Paris aid its republican agitators to civil tri-
bunals and the ordinary course of justice. The iron
grasp being thus withdrawn from the socialist press,
on which it has rested since June, the journals of that
party will probably reappear, or at least so many
of them as can afford the caution-money
and the net essary calmness requisite to keep
free from the nippers of the press law.
M. Sauteyra was unsuccessful in an attempt to in-
clude the sixth military division, of which Lyons is
the centre, in the law raising the state of siege of the
first. M. Dufaure showed that there might be danger
in such an extenslon, on account of the great audacity
shown at Lyons in June, where certeiuly the ultra
democrats and sociali-ts acted a much more decided
and serious part than they did in Paris. The most
important part of the si.ting, however, was the pre-
sentation, by M. Pussy, of two projects of law by
which it is intetded to fill up the gap in French
finance. These laws are an income tax of I per cent.,
and a tax on the conveyance of property, funded or
otherwise, and whether by gift or purchase. The
importance of theme projects of law is such that I
give them to you entire.
The first, on the income tax, is in the following

words:
Art. 1. From let January, 1850, shall be established a
personal tax proportienate to the f rtunes and means of the
tax-payers. This tax shall be imposed upon all the inhabit-
sots who, by existing laws, are liable to the contribution of
three days' labour. It shall be levied in the commune of the
real residence.
Art. 2. The personal tax 2'l'll be augmented by one-tenth
for every domestic attached to the service of the person, or
the care of hie house, in no cue the supplement exceeding
201 r. for each domestic.
Art. 3. Ev...ry inhabitant liable to the tax must declare to
the secretary's department of the Mairie, by himself or some
one duly authorised, the amount of his income of all kinds,
and, when necessary, the number of his domestics.
Art. 4. In each commune a ummittee, composed of the
comptroller of the direct taxes, of the mayor, and of a citizen
named by the prefect, shall rectify the declarations which
may be ascertained to be inexact, supply those which may
not have been made, and draw up the schedule of the taxes
to be paid.
Art. 5. The schedule shall be deposited for ten days in
the secretary's department of the Marie, in order that the
persons interested may t :amine it, and make to the mayor
their observations on it.
Art. 0. The committee shall examine the observations
presented, and, after having made the modifications which
they may think fit, transmit the schedule to the director of
the direct taxes.
Art. 7. On the report of the director, the prefect shall
settle the amount of the income, and fix the sum to be paid
by the commune, on the beds of 1 per cent.
Art. B.—The schedule shall be afierwords communicated
to the communal assessors, who shall have the faculty of
proposing modifications in favour of the tax-payers whose '
posiuon may appear to them to require consideration. The
assessors must state reasons for their propositions, and shall
not in any case lower by more than a fourth the amount of
the individual income established by the committee.
Art. 9.—The propositions of the sesessors shall be sub-
mitted by the director to the prefect, who shall definitively
settle the schedules. The schedules shall be sent to the
director, who, alter having di termined the relation existing
between the amount of the incomes scheduled and the con-
tingents fixed, in conformity with Art. 7, shall establish the
individual amusements.
Art. 10.—The objections relative to the personal tax shall
be presented, examined, and decided sccordiog to the forms
and in the periods prescribed for the other direct taxer.
Art. 11. There shall be added to the personal tax 5c per
franc, the produce of which shall
tions and modifications.
Art. 12. For 1860 the tax established in Execution of the
present law shall be deducted for each taxpayer from the
assessment of three days' labour comprised in the general tax
roll. - -

It will be seen that in this law, u in the English
income tax, there is no difference made in the levy on 4
income resulting from professional helmsr and in that 1
proceeding from the interest of funded property. On I
this point much debating is said to have taken place
in the council, where, however, it was found impos-
sible to draw a line of demarcation. It is probably in
view of lessening the barthen falling on professional
' earnings that a special article has been introduced by
which a diminution of tax may be made when the
position of the tax-payer requires consideration.
Unlike our income tax, which is only voted for a cer-
tain time, this tax is imposed as a regular addition to
the burdens of the country. It remains to be seen
how long this low figure of 1 per cent. can be main-
tained without increase.
The second pro eat of law is a burden solely on
proprie'ore, whether their wealth consist of money in
the funds or land, and mast be taken as a compensa-
tion for the lightness with which the income tax will
fall upon them. It is as follows:
Art. 1. In conformity with art. 3 of the law of 16th June,
1824. donations dividing property made by deed during
life, by the father and mother and other persons in the u-
°ending lice, between their children and descendants, shall
only be subject to the duties established for successions in
the direct line ; but the roles of levying respecting soul(es
de portage shall be applicable to them, as also the testamen-
tary divisions authorised by articles 1075 and 1076 of the
Civil Code.
Art. 2. The deeds containing. the declaration by the donor
or his representatives, or the judicial recognition, shall be
subject to the donation duty.
Art. 3. The conveyance after death and the transmission
during life gratuitously of inscriptions on the Grand Line of
the public debt shall be subjected to the duties established
for successions or donations. The same shall be the cam
with respect to conveyance of public funds af:er death, shares
in companies, and foreign stock depending on a succession
regulated by the French law, and the transmissions during
life gratuitously of these same descriptions of property to a
Frenchman. The capital serving as the bssis of the liquids-
, den of the registration duty shall be determined by the aver-
I age prices on the Bourse on the day of transiniuion. If the
stock be not quoted at the Bourse, the capital shall be deter-
I mined by the estimate of the `parties, in conformity with
Article 14 of the law of 22nd Frimairs, An. 7, subject to
the application of the same law, if the estimate be suer-
' mined to be insufficient.
Art. 4. The lowest fixed duty of registration of civil and
administrative acts shall be 2fr., with the exception of the
duty en certificates of life and residence, which is maintained
I at tae present rats.
Art. 6. The deeds and conveysness which may have ac-
quired a midis date before the promulgation of the present
law shear be regulated by previous laws.
These two projects of law have been referred to the
committee on the budget, to which the law regulating

the excise on drinks has already been given to con-
eider.
At the close of the pitting M. Odill m Barrot, as
minister of justice, presen ed a project of law, the
effect of which will be to convoke the high coma of
Justice at Versailles, in order to try not only the au-
thors of and accomplices in the affair of the 13 h of
June last, but those accomplices in the affair of May
1845 who were not tried in the sitting of the Coat t
of Bourges. Tee court is to meet within two in inths
after the premulgation of the law. The Assembly,
having adjourned, met in its bureaux to name a
committee to report on the bill.
The Chembre des Mises en Accusation yesterday
resolved that 67 of the 72 persons accused by the
Chambre du Conseil of being concerned in the Asir
of 13th June should be sent for trial before the High
Court of Justice. The five others are not to be pro-
secuted, there not being sufficient evidence sgunst
them. Among the 67 are the 33 representatives
whose names have been given, and several members
of the committee of the Socialist Demeerseic Fuse,
and of the Committee des Vingt-Cinq.
To-day, after the reading of a report on the subject
of the sinking fund, which was stated to be recover-
ing its normal state, disturbed as it had been by the
evil effects of the revolution, M. Boinvilliers mounted .
the tribune, and read the report of the committee that
bad met to report on the bill relative to the cony na-
tion of the High Court of Justice. M. Boinviaiers
proposed the fallowing project criergence:--‘ Tho
authors and accomplices of the plot and attempt of
the 13th of June, put in accusation by the decree of
the Court of Appeal of Paris of the 9th of August, are
sent before the High Court of Justice.
"The High Cowl of Justice will meet at Versailles
within the two months following the promulgation of
the present law. The High Court will try et the
same time the authors and accomplices of the attempt
of the 15th of May, 1849, placed in accusation by the
decree of the High Court of Appeal of Parisi, tatted
the 16th of January, and condemned cen'nuisciously
by the High Court of Justice in April, who may be
in prison, or will present themselves before the com-
mencement of the trial."
The project of law was adopted without discu-sion,
and several laws of loeal interest subeequ ntly
passed. The demand made to prosecute MM. Sem-
mice and Richardet, representatives of the leapt%
then came under discussion, and led to a most de-
plorable scene in the Aaeembly.
The committee had voted for authorising the pro-
secution, and M. Sommi,:r now came beward to
state that he considered the prosecution against him
as retrospective, inasmuch as the acts imputed to him
were committed precious to his nomination iv; mem-
ber of that Assembly by at least 45,000 elute's. lie
protested that he never intended to attack either pro-
perty or family as he was accused of doing in a public
print, and the prosecution could have eo other cause
than of political passion.
M. (Milton Barret then came forward to say that
though he respected the rights of a defence, he could
not allow the honour of the magistracy to bo im-
pugned. M. Itichardet said a few words also in de-
fence, and was followed by M. Detours, who said ho
was grieved to see so many prosecutions against
members of the Assembly.
" What," said M. Detours, "is the question? We
bear of mistrust existing against certain magistrates;
why the jury was an institution the creation of which
justifies such mistrust."
The president here interrupted the orator by
calling on him not to calumniate the institutions of
the country. The jury was but a mode of justice,
and was not an institution of mistrust.
M. Odillon Barrot again repeated that the magis-
trate who asked for permission to prosecute had done
but his duty, as an order of the council enjoining him
to act bad been forwarded to him, and he could not
but obey it. M. Detours having asked that
the articles forming the subject matter of the
accusation should be read they were read. ac-
cordingly. One was called " The Resurtection
of the Guillotine ;" and in it the army, the g -vern-
ment, and an entire portion of society were insulted,
and represented as executioners and restorers of the
guillotine; nor was the president of the republic
spared in the general abuse. Whilst this extraordi-
nary paper was being read, a great tumult arose in
the Assembly on the benches of the left. M. Pierre
Bonaparte was surrounded and collared, and it
appeared that he had struck the cheek of a repro-
sentcive near him who had spoken of the /resident
of the republic. The combatants were immediately
separated. The president pat on his he. The mem-
ber struck by M. Pierre Bonaparte is M. Otatier (de
"AM).

The Alavalie Nationale notices as follows the
recall of General Oudinot:
The re port of the return of General Oudinot is confirmed.
We had refused to credit it, because that retwn was repro
seated as a censure. If it is true, however, that the con-
queror of Rome returns al a marshal of France, we chill re-
joice at his recall. To have recalled General Oudii,,,t in any
other way would have been madness.
The noble cause of Hungary, which seems unlikely
to receive from the French government and the
illiberal majority in the Chamber that sympathy
which shows itself in kindly thoughts, if it canrot do
so in acts, has found energetic support from a minority
of 85 members of the left, who have made the follow-
ing propositions :
The French republic recognises the independence and
nationality of Hungary.
The executive power will take the necessary meacurei to
insure the integrity of the Hungarian territory against fo-
reign intervention and invasion.
This proposal, which will probably have the fate of
all those which owe their origin to the initiative par-
kmentaire of the minority, has been referred to a
committee, when it will no doubt find that burial-
place to which are condemned all attempts to sym-
pathise with a noble cause.
From the returns of the Bank of France, just pub-
lished, it appears that the metallic reserve has again
increased nearly 6,500,000, of which 3 are in
I'aris, and 31,,, in the provinces. The discount accom-
modation has advanced 800,0001. in Paris, and de-
clined somewhat more than 2,000,000 E in the depart-
ments; the amount of the former being 45,761,451 f.,
and that of the latter 81,118,372 E The protested
bills have declined nearly 100,000 f. in Paris, and
about 80,000 f. in the branch banks ; the amount of
the former being 4,610,0381., and of the latter
2,881,654 E The overdrawn bills have diminished
from 566,5301. to 102,7431. On the side of the
liabilities the notes in circulation have fallen
off a li'tle more than 2,000,000 f. in Paris,
and increased about 1,000,000 f. in the provinces. The
amount-current of the treasury has increased about
21 millions, the amount now being 50,776,361 fr.
Private accounts current in Paris have advanced about
150,000 f., and have fallen off in the provinces some-
what more than 11 million; the amount of the fanner
being 82,316,381 fr., and of the latter, 25,519,01'1fr.
The whole amount of the metallic reserve is at pre-
sent 362 millions, to 4101 millions of notes in circu-
lation.
STATE OP THE BANK OF FRANCE up to At:P. 9,
with the corresponding items of the preceding week
Week eliding Week ending
Aug. 2. Aug. O.
11•111111111. F. 0.
Capital
67,900,000 0 67,900,000 e
Capital of new fused banks
Reserve 10,000,000 0 10,000,000 0
Referee of new fused banks ...... 2,980,750 0 2,980,730
Referee In real= 4,000,000 0 4,000,000
Bank notes in
Do. Branch banks
Bills to order 700,649 45 600,224 0
accounteurremterrvessarbereatter 47,014,374 23 50,776,368 SS
Divers accounts onrrist 82,141,817 09 83,316,381 68
Mounts currant in the branches 26,790,657 0 25,519,013 0
Reoeipts payable at sight
Mynahs'
Drafts of branch banks payabia by
tank
Drafts of bank payable by branch
banks 3,658,429 0 4,025,923 0
Dividends payable
Liquid. of bransh busk of Algiers
Discount, divers interests, and ex
1,099,628 74 1,118,293 95
D=ta and divers interests in
tem& bunks 628,147 0 010,076 0
Se-dimount last half-year 143,693 49 143,099 48
Ditto in branch banks 321,562 0 321,563
Sundries 144,513 14 842,656

100,558,736 91 101,313,169 76 •