The Express.
London, England, 1849-01-01 00:00:00

The total expenditure of 1847 (after deducting
1,323,8001. for Irish distress) was 57,704,6141. Me.
WGREGOR is of opinion that, by certain arrange.
ments, the expenditure of the year might he reduced
to 52,400,0001. Of this sum he allots 28,250,0001, to
pay the interest of the debt; and, in order to make the
remaining 24,150,0001. meet the remaining current
expenses of the year, he proposes the following re.
ductions :—Army, navy, and ordnance, from
18,500,000/. to 14,250,0001.; civil list, from 393,8001.
to 390,0001. ; other charges on the consolidated fend,
from 2,319,6301. to 2,200,000/. ; miscellaneous ser-
vices from 3,561,0871. to 3,250 0004 ; charges of col.
lecting the revenue from 3,903,5391. to 3,350,0004 ;
other payments out of the tyres in their progress to
the Exchequer, from 763,9261 to 710,0001. The total
proposed saving he etat"s at 5,304,6141., of which
4,250,0001. is to be Effected by reducing the expendi-
ture on our defensive establistimmta.

The four ordinary sources of revenue upon which
Mr. M‘GREGoIt relies to raise the revenue required
for his estimated expenditure are : —Castoms, Excise
(under one office with stamps), Post-office, and
crown lands. He would levy customs duties only on
eight articles—tobacco, sugar (at present duties), dis-
tilled spirits (all kinds), wines (at duties adjusted for
revenue), spices (all kinds), fruits (all kinds), tea (at
Is. per lb.), silk marufacturos, and other articles of
luxury (at an ad valorem duty). The revenue col-
lected by the combined excise and stamp boards, he
would have raised upon spirits and malt, licenses,
stamps, and legacy and probate duties. Its estimates
the total return from customs, excise and stamps,
Post-office, and crown lands, at 41,000,0001.. thew
leaving a deficit of 11,000,0001. To raise this he
would impose in lieu of the present tax of three per
cent. upon all incomes, a " duty of five per cent, upon
the rents or profits of all realised property, whether
funded. htnales, lands, warehouses, docks, List India
Stock. Bank Stock, and all stocks and shares what-
ever bought and sold in the market."
Our object at present is to put our readers in pos.
session of Mr. M'Cilitztion's budget, not to enter into
a detailed appreciation of its merits. One or two
remarks, however, which at once suggest themselves,
may be hazarded.

Mr. *GREGOR assumes that the utmost practi-
cable redaction in our naval, military, and ord-
nance expenditure, cannot exceed 4,250,000/.; and
he lays down the Isw that the navy must be main-
tained in its present strength and efficiency, and the
main reductions effected by "diminishing the amount
paid oat of the revenue's of Great 13ritain for military
and police purposes in Ireland." Tbere is but a slender
hope of any real reducion in the expense of our
defensive establishments by mere economies of detail
and management, if the number of soldiers, sailors,
and ships in commission is not to be materially re-
duced. The process by which it is proposed to save
four millions and a quarter is this branch of the na-
tional expenditure is to, r. fined and complicated to
warrant an expectation of uii practical results.
The estimate of 41,000,0001. to be raised by ens-
toms, ( xcise, and stamps under the re-arrangement
of those duties and establishments propo:q:d by Mr.
M'CIREGOR cannot be relied upon. It proposes that
the present duties upon sugars are to be retained;
that a new and untried dist' ihation of wine duties is
to produce a certain result ; and that the reduced tea-
duty is to produce a certain return. This estimate is
pure-ly hypothetical.
Lastly, Mr. M'GREGOIt expects en annual revenue
of eleven millions to a duty of 5 per cent. on
realised property. Of the fire millions and a half
raised by the existing duty of 3 per cent. on property
and income not more than four millions are paid
upon realised property. If 3 per cent. on realised
property only yield four millions, by what arithme-
tical process is the conclusion arrived at that 5 per
cent. will yield eleven millions? Or by wnat magic
is the parliament which refused to tax professional
incomes at a lower rate than incomes from realised
property, to be persuaded to exempt the former from
taxation altogether ?

GERMANY.
PRUSSIA.—Our accounts from Berlin reach to the
28,h of December. It is positively asserted in well-
informed quarters that the government have resolved
to fortify tne thirteen gates of Berlin without even
waiting for the consent of the chambers. 'the plan
has been already drawn up by a military and
submitted to ministers. Another ex-deputy, Herr
Rodbertus, has been ordered to qui' Berlin, and Baron
von Reden, a member of the National Assembly in
IFrankfort;has been dismissed from his post in the
office of the Minister of Foreign Affairs, because he
refused to sign the address in which the majority of
the Prussian members of tha' assembly condemned
the proceedings of Herr von Unruh and his partisans
iu Berlin. In opposition to the democratic electoral
committees, the conservative ones have b•sued circa-
lays urging their adherents to ask each candidate
whether he acknowledges the validity of the new
I constitution, and to reject him if he answer negatively.
The Prince of Prussia has resumed his residence in
Berlin, and the King is expected at Charlotteuburg
on the 2nd inst. This palace is three-quarters of a
German mile from the capital, and is consequently
within the rayon of the state of siege. The French
minister, M. Arago, will remaiu in his poet, so it is
stated in diplomatic circles.
Letters from Munster announce the arrest of Here
Temme (the president or director of the sup! cme tri-
bunal of Westphalia), on account of the steps which he
had taken to propagate the decision of his fellow de-
puties respecting the non-payment of the taxes.
The Hanoverian chambers will not be convoked
before the Ist of February.
Notwithstanding the express law which declares
that no member of the National Assembly can be
called to account in any way for his proceedings in
that house (a privilege confirmed even by the new
constitution), ministers have just dismissed govern-
ment-assessor Bredt from his post of provincial coun-
cillor of the Elberfeld district, and has also forbidden
him to take any part in the business of the govern-
ment board of Dusseldorf. These extreme measures
have been resorted to by ministers avowedly on the
ground that "on account of his conduct in the National
Assembly it was not thought proper to continue hint
in his post."
AUSTRIA.—We have letters and journal' from
Vienna under date Dec. 26.
As usual the accounts from the seat of war are con-
tradictory. It is certain, however, that the account
of the capture or surrender of Raub was premature,
and it is even asserted by parties in Vienna that the
imperialists experienced a signal defeat between that
important town and Komorn, and were obliged to
fall back on Wieselburg and Presburg. Reports
were also current of a revolt among a portion of the
imperial troops. On the other hand rumours like
ithe foregoing have been officially denounced, and the
authors threatened with punishment. Numbers of
wounded continued to arrive in Vienna. The autho-
rities of that capital had issued a proclamation,
Belting forth, that as the enemy make no stand,
it is impossible to issue every day an army bulletin.
It appears by the Journal ey. Austrian Lloyd's
that the Magyars find time and opportunity, not-
withstanding the victories claimed by the imperial-
ists, to snake excursions from Hungary Proper into
the northern parts of Moravia, and to carry off pri-
soners. The Olmiitz Correspondent admits that
during the storming of Wieselburg, the imperialists,
particularly the Croatians, suffered considerably.
Reinforcements were continually arriving for the
imperialists. According to the Vienna Presse, the
Magyars have 100,000 regular troops and abundance
of arms. All the able-bodied male population of
Penh is obliged to work three days a week in the
entrenchments.

In a proclamation, issued in Vienna on the evening
of the 24th, it was stated that, according to intelli-
gence received from Altenburg, the head-quarters of
Prince Windischgratz, the first and second army
corps were posted ready for battle between Hoch-
strait; and Raab, and that the advanced guard had
marched as far as Rabnitz without meeting the enemy.
Col. Howath's corps had mewled towards Guns, in
older to attack the flank of Ger.. Perezers column,
which was endeavouring to effect a junction with the
Magyars in Raab.
The Pesth Gazette asserts that the Magyar troops
are 150,000 strong, and are divided into the following
army corps :—The first, or main army corps—the one
opposed to Austria Proper-60,000 strong, with 100
11,1 d pieces, under General Gorgel; the second (act-
ing against Croatia and Styria), 17,000, with 24
pieces of cannon, under General Perczel ; the third
(carrying on operations in Slavonia), 18,000, with 30
pieces of cannon, under General Illagoerich and
Casimir liathyani; the fourth (lightit.g against the
Serviane), 15,000, with 00 cannons, under General