The Express.
London, England, 1853-12-29 00:00:00

Zbe Court.

WINDSOR, Du. 28.
There was no addition to the royal dinner party
yesterday.
Prince Albert, with the Prince of Wales and Prince
Alfred, skated in the Home Park this morning. Her
Majesty was present.
The gentlemen in waiting skated with his Royal High-

The Earl and Connteu Granville, and Lord and Lady
John Russell, have been invited, sad are esr2cted at the
Castle to day.

Lord John Russell left his residence, in Richmond Park,
yesterday for Windsor Castle.

Mr. Alexander Smith, the author of the Life
D►asaa, and other poems, is a candidate for the office of
Secretary to the University of Edinburgh. It is hardly
needful, says the Edinburgh Guardian, which announces
the fact, that we express at earnest hope that this geode-
men may prove the mitten ful eendidate. Mr. Smith has
already manifests 1 very high poetical abilities, and we
have no doubt but that his future
sustain and confirm the reputation he has so rapidly
achieved.

HER MAJESTY'S NEW YEAR'S GIFTS.—The let of
January falling on *Sunday, her Majesty's customary New.
Year's gifts to the poor inhabitants of New Windsor and
Clewer are to be distributed on Monday next, in the
house, Windsor Castle. The gifts consist of beef and plum
pudding, virying in quantity according to the family of the
recipients, and El per cent. added to the subscriptions of the
poor in the purchue of articles of clothing. The expense is
defrayed by a grant of 1501. from the Lord Steward's de.
pertinent, and a grant of 1001. from the Lord Chamberlain.
The distnbation takes place in the presence of her Majesty
and the royal family, and is under the management of the
lion. and Rev. Gerald Wellesley, chaplain to the Queen,
and a committee, consisting principally of the parochial
clergy.

CHARLES DICKENS'S CHRISTMAS READINGS AT
EIRMINGHAY.—In fulfilment of a promise made a year ago
that be would read some of his Christmas books in aid of
the new Birmingham and Midland Institute, Mr. Dickens
commenced the series by reading the "Christmas Carol,"
in the Tewn-hall, on Tuesday evening. Notwithat•ndiog
the inslemeucy of the weather, the vast ball was well filled,
about seventeen hundred persons being present. Mr.
Dickens's reception was of the most hearty and enthusiastic
kind : be had a most sympathising audience, who caught
the spirit of the speaker and the intention of the author
with appreciative intelligence, and for full three hears
they sat charmed by the geniality of the story and the
admirable elocution of the speaker, who kept up
the interest till the very last, concluding amidst
great applause. This is the first time Mr. Dickens has read
his books in public, and the effect was peculiar. He reads
" The Cricket on the Hearth " to-night (Thursday), and
to-morrow be repeats " The Christmas Carol," exclusively
to the working classes, who have Mr• ady secured every
plate In the hall. The proposed institute, in whose behalf
these readings are given, has been arty fortunate hitherto.
A tits for the building, worth from 10,000/. to 16,0001., has
been granted by the corporation, nearly 10,0001. additional
have been subscribed, and Mr Dickens's contribution in
the shape of the proceeds of the readings, will, it is antici-
pated, be a handsome one.

ARE CHILDREN LIABLE TO THE INCOME
TAX I

—*—
The following correspondence has transpired on
tie subject of the earnings of children living with, and
maintained by, their parents :
" Manchester, December 10, 1853.
" Sir,—l lave the honour to acknowledge, through the
' lion. F. Lowboy, an answer to a question I deemed it pro-
per to put to you as to the income tax ; and I sincerely trust
you will excuse me for again trespassing. on your valuable
time. My reason for doing so, right hon. sir, is this—The in-
tended operation of the income tax is, in my humble opi-
nion, very imperfectly understood in this important locality,
and my first note to you might not have been sufficiently
explicit. The question, therefore, I would now submit, is,
' Are the incomes of children living with, and kept by,
the father, liable to the tax, or are children's incomes
altogether exempt from it ; but, if to be levied, in what
way r —Again asking, your kind consideration for thus
troubling you, I have the honour to remain, sir, your
meet obedient servant, " Csauteoruita Sonoma.
" Toth. Chancellor of the Exchequer, London."
" Inland Re , Somerset-house, London,
Dec. 23, 18,53.
" Sir,— The Chancellor of the Exchequer has forwarded
to the Board of Inland it your letters to him of the
27th ult. and 10th instant, requesting information as to the
application of the income tax to the earnings of children
residing with their parents. In reply, lem directed to
state that children living with their fathers are only liable
to assessment individually, if their incomes subject them to
the tax. The father is in the same position, and is only
liable for his own profits, if they amount to a sum on which
the duty is chargeable.—l am, sir, your obedient servant,
" THOMAS Kzoott
' " Mr. Christopher Burgess."

SUICIDE OF A CITY SOLlClTOR.—Yesterday, Mr.
Payne held an inquest on the body of Mr. James Hurst,
aged 75, an old inhabitant of Milk-street, and for many
can solicitor to the St. Ann's Suciety. On Monday night I
last the deceased went to bed in good health, but rather de-
pressed
in spirits. Ooe of his servants went to his room at
a quarter before 7 o'clock on Tuesday morning for some',
keys, but he did not speak to her. At halt-past 9 another
servant went up to his room, as was customary, to call him
for breakfast, and found her master suspended by a cord
from his neck round the bedpost. He was quite dead. He
had spent part of Christmas-day with his son, and he was
observed to shake hands in an unusual way with his eon's
wife and grandchildren, saying, " God bless you all." He
then abruptly left the house. It seemed he had lately been
in the habit of talking a good deal to himself ; and on one
occasion was overheard saying " If it is to be the case, it
must be so." On Friday last he went up to a person of
whom he had but a very slight knowledge, shook him cor-
dially by the hand, and asked him to give him 1001. The
jury returned a verdict of "Temporary insanity."
NON-SAILING OF TUE AMERICAN STEAMER.—The
United States mail steamship Baltic, Capt. Comstock,
which was to base sailed yesterday forenovn from the
bleney, with the bi-weekly mails fur New York, was de-
tained. Owing to the north-east wind having cut off the
tide she was unable to Isar, the Huskisson Dock, bet will
be ready for sea this (Thursday) morning, and is expected
tonal about ton o'clock, a.m.