The Express.
London, England, 1853-04-20 00:00:00

THE EXPRESS, WEDNESDAY EVENING APRIL 20, 1853.

memorial en an alleged previous interview with the ; was much interested In the question; be meant
Surveyor of the Navy, while the lett": denied havine seen the nobleman who had I itele presided over the Beard of
him until after his examination. Now, with respect to Admiralty. lie (Mr. D.eraeh) could have wished that any
Bothell's appointment being preitical. ha had only to say other department of the lase government 1..14 been gees-
that his Cdr. S:efford's) great opponent in the matter was' tioned Tattier than the Admiralty, fur he would say most
his hon. Irtreid the member for Liverpool, who complained ' solemnly that there woe no individual who had ever pre-
that Wells, a staunch supparter of his, Lad taco harshly ' sided over that departnn tit of the government who pursued
used. He (Hr. Stalfird) had however remained firm, anal *more eunscientioue curse in the disposal of his patrmage,
maintained Cowell in use position, on the ground of hit ;of exercised the p twee of his department wen a greater
having obtained it by geed conduct iu the royal uuckyards. ' desire for the goon of the eouurry. (Cheers.) Ile would
Oa merit ales, had Ceteell been uppoiuteu, and ea that., not sly that the Duke of Northumberland wee not a parti-
fict he (Mr. Staff:ad) rested the defence of tee li taxa. : Lea. He was as much a parte:toe is every Euglish
They hail their do li.yarl Latta:ion*, end they proposed to pendent an was ; and, as a member of the great
depend On them fur their &knee, in cam they were at- : peLtical party with which he was connected,
tacked. They were brave and loyal men, who would steed he wns celled on by Lord Derby when lie was Pinning a
by them to the last; but because they were heave and 'need ministry under eireueastacces of great difficulty to accept
time therefore, he said, respect Beer feeling+ and their tho office of head el a great department. The Duke of
hopes; do uot despise them because thy earn their deity : Northumberland bad malt great sacrifices in acceptine
bra al, and bee tune their objects of anshitteu were not them that trust—and he entered • n toe deities of his °Mee on the
of meet'', rs of that house ; and never let the Luniblest full math wending that the filet duty he had to consieer
of them feel that they called in the stranger with reference to the patronage of h.e department was that
to dash the cup of Itemise horn his lip",' it 'should be distributed in such a manner us witeel be most
what, these lips heti reached it. And now lie came t i the advantageous to the ceitutry. lie (Hr. Di,ratei) might
general charges,. his answer, in re_g .rd to the general din-' hive eppealed to the r,eht lon. gentleman the predeceesor
II:Om:inn of p eronege, was this. The dockyeel boroughs ;of the Duke of Northitub.rland to confirm him with re-
ware berouglis in which tha emverament had tntieence. see geed to the feeliegs with *tech the noble duke =-
would b"gin with Pertsmouth. lii Pertemouth there was I vented his office. lie (Mr. Daniell) was un wiliiug
ne contest whatever. If they had leen inclined to use their ;to ge into 1144 rititeet, but it was isneur-
Wiesner, nisserupuloutty, tiny miilit at at events have got : cant that wit'• regnrd to the cheracter of a great
up a caste-et ityaite.t the present member. At Devonport individual there shield be no misunderstandioe or miscon-
there was. no petit:on, and they must cmclude that ception in the Leese. Ile would take the feet that the
there were no grounds for one, or it would Duke of Nerthlunberlend new to the routine of office, was
have been Drought f trwaril. For Pl 3 mouth there was no ancette to here the assistance as his private. soviet try of
petition. Fur Iforthester there Wal n i pet:thin either. FI or an officer highly qualified for the respoesibte duties of such
Cheatham there was a petition, and in that petition a plc- a plot. lie only inquired where he meld obtain the person
cart) was brought to ligl.t which et..., Ith it the S.,eretery best suited :o di,' purpose, and he ',elected Captain Pelham,
to the Ailinirelty accempateed Sir Frederiek Smith in hie without asking what were his politic*, wheel' were those of
gin:we, and that he woof! he r1d,.,1 to state what be a whip; gentlemen. Whet was next to he done by the
sei 1. Bat the Secretary of the Admiralty was never sum- Duke el Northumberland was the construction of the Ad-
awned before the e.omenttee. In the report et the turn- iniraliy Board, and he selected us the fleet naval lord Admiral
mittee it was stated that 't a Lege number of the Hyde Faker, who m-ode it a condition of accepting office that
eleetom ace employed in her hlejeety's dockyard, and they he should be freed front all p ditical hies, and not regulated
are under the ietlueoce of the gevernment fer the ,i3IC being, by party interests. The Duke of Northumberland ttieught
and it appear. te ere is Les instance of a candidate succeeding it of such intnortence to obtain thet distinguished officer so
signiust the reve.roment." But the It m. baronet said that first naval lord, [bait he complied with the condition., ; noel
lie (Hr. Stateird) went down to Dasonport, and that there etewimunitetted that he had dune la to his culleageis, sad so
was a dinner tecre. Tim lien. berenet mistook in rem re- fully had Admiral Ilyile l'arker fulfilled those conditions,
spec's. lie suit that both the members for Devonpert were the! the euccess•s of the Isle goverantent hail insisted on
there. hie continuing his labours in the eervice, and thus satietianed
Sir B. RAU, observed that he said both the conservative tl e appointment, of which the Duke of Northumberland
candidate+ weer there. had been the author mid originator. Ile Ole Disraeli)
Mr. Li l'AF1011.1)--The hon. baronet supposed that same was net uneieus to trouble the house with details of this
people were there. Ile could tell him they were not. kind, bet this 07:111 the time :it which they should
1%.0 hon. and gallant member for Davenport was not be towhee'. lie was certain that during tin mouths
their. One elle gaVon was, th aLe (Hr. Stelfurd) hel cm- appointments ef a high and responeihle kind were never
pieeeil a steamer to ge to D:teonport. Be utter took a go- made more attentively than by the administretion of the
vernuient steamer one mile out of its way. When he was Duke of Northurn.,erlaud. An officer was waisted her a
away the steamer took him to el parts, but he cost the go- special 114n,iCe, and applications were made by tr.encls to
tenement nut more that 121. for that jetsetter. He could, if the Duke of Northumberland ; but he 'elected Captain
he was desired, detail twine curious circuonitancee with re- Loch, who went to the scene of war at Burtnah where he
. ..

gard to wine w, re in the Louse at pment, who had
tipowe.l what ww; d th.? good cause ; but he would
d en•cr into tires details. But ho would frankly state
that it would here been better for hint not to have

realiw•d all the expect.,tioux that had been formed of him,
and, though his career had unfortunately been cut short,
he had nobly upheld the hono•ir of the country. What
were the political opinions of Captain Lich ? lie w x a

member ol a family, and shared in their opinions, which
was Givourahle to pattern: Ft epposite. Ile could give more
instances in which the Duke of Northumberlund had consi-
dered the patreaage committed to his care as a eolenta trust.
Ile was certein there never was is First Lord of the Admi-
ralty whe hail a higher sense of du'y, or who exercised the
administation of hoe office in a new') fair and honourable
spirit. Ho had rc.l94lked that the question bad assumed
in the course of teat eveniug vtrious aspects. He agreed
with his hon. friend the member for Starof web teat if they
considered only the three allegations contained or referred
to in the motien, there was no reason why the house should
not decide without referring the matter to a committee.
tie del not say the hon. baronet had no case, but he saitii
the facts were before the house, and the house wes rout-
petent to decide upon them. His hon. friend the mem-
ber' for Northamptonshire had explained the circumstances
under which the circular of 1819 was cancelled, on the
19th, without a minute of the board. With regard to the
second pubs:, the house had heard the explanatioris of his
hon. friend with regard to the letter which never reached
him; and, though he could easily understand the motives
and temper of mind which induced his h tn. friend to dwell
on that poiut, he felt that where a question of swiveled
veracity was concerned, if an hon. member rose in his
place—no matter in what part of the homes he might ah—
ead gave them his word as to a het, there would be no
more reasoning on the subject. (hear, hear.) With re •
gard to the third ease, that of Wells, the 'let hon. gentle.
man who hail just sat down said it was impressible he could
have hail a warreet, as • mister smith was not a warrant
(Aker.
Sir J. ORAHAM said what ho stated was that Wells
i was on probation.
Mr. DISRAELI had understood the nigh: hon. gentle.
man to say that he had no warrant.
Sir J. GRAHAM said it was a rule of the service that in
such n ease there should be no warrant.
Mr. DISRAELI then read the appointment, terminatinF
with the weeds " ler which this shall be your warrant.
(Opposition cheers.) His eon. friend had, he thought, com-
pletely met the case of Wells and Cotsell; and he did not
see any necessity for bringing the matter before • coin-
mittee. All he could say was that lie bawd that Mr. Wells
was • professor of the most orthodox political opt-
' nions—(laughter)--end that he was supported by a
great many friends on his (Mr. Disrueli's) side.
(Laughter.) With regard to Mr. Cohen, he
knew, front circumstances of which he was persenaliy cog-
nisant, that his hon. friend was noxious that that iudividual
should be promoted ; for, although be obtained no increase
of salary, Mr. Cotsell attained the great object of his life
in being made master smith. The right boa. gentleman
(Sir J. Graham) had observed that the competition of the
private yards caul l only be counteracted by rigidly carry-
ing out the system of promotion ; and it was on that prin-
ciple that his hon. friend had proceeded. Now, he mast
coefess, that if the quest in depended on the vindication of
his honourable friend (Mr. Stafford), in whose case
there was noe, as it appeared to him, a single
Haw, there would be no necessity for appointing a com-
mittee ; but he admitted that as the diseussion proceeded
the question assumed a different form, and it was quite im-
possible that a vote of the House of Commons could decide
upon the conduct of Sir Baldwin Walker. lie felt that it
would be most invidious and unjust not to give that gallant
officer an opportunity of entering into explanations. He
had no personal acquaintance with him ; he knew him only
by reputation, as a distinguished officer and most honour-
cede man. blialer the eireumstauces, he should recommend
his hon. friend not to oppose the motion for a committee.
(Cheers )
Lord J. RUSSELL said he rose simply for the purpose
of saying that if lie saw any words in the motion, which
appeared to him to contain any imputation upon the per-
sonal honour of the hon. member for Northamptonshire,
he should certainly move their omission. (Rest, hear.)
Ile did not, however, find soy such words, and he must eny
that he thought the hon. gentleman load successfully vin-
dicated himself by his speech. (Cheers.) Ile could not
approve of the revoking of the minute of 1519. In the
maintenance of that minute he thought a great public
principle was involved ; for upon promotion for merit only
depended the efficiency of the service. (Rear, hear.) It
was spite needlessto vindicate the character f the Duke
of Northumberland, upon which no imputation could
rest. (Hear, hear.)
Captain DUNCUMBE said, though a personal friend
of Sir Baldwin Walker, he thought there were some dis-
crepancies in his evidence, and them he had no doubt
would be explained.
Mr. NEWDEGATE deprecated an inquiry before a
select committee, when there bad been an opportunity of
examining witnesses on oath before the electiun committee.
Sir J. GRAHAM said a few words in explanation.
Mr. M. MILNES wished the hon. baronet who had in-
troduce this motion to leave out of the inquiry all the cir-
cumstances connected with the appointment of Wells and
Cotsell, which would only serve to keep up as unnecessary
agitation in the dockyard. (Rear.)
Sir B. HALL was willing to strike out all the words after
the word " borough" in one part of the resolution, as had
been suggested by two hon. members ; but he could not
consent to strike out an else. (Hear, hear )
The motion, as amended, was then put from the chair and
agreed to without • division.
Sir B. HALL said he hoped the house would have no
objection to allow the committee of selection to name the
members to save on this committee. (Hear, hear.)
CHURCH RATES.
Mr. PHILLIMORE said he had a motion on the paper
for leave to bring in • hill to alter and amend the law re-
lating to church rates, but at that late hour it could not be
expected that he should go on with it. lie hoped, however,
as ha had given way in favour of the motion which had just
been disposed of, the government would find it convenient
t i name a [ley when he could bring his motion forward.
(Hear, hear.)
Lord J. RUSSELL was understood to reply that the
hon. and learned gentleman should have Thursday.
MALDON ELECTION.
Lord It. GROSVENOR then ruse to move an address to
the Crown on the subject of the Msldon election, and pro-
ceeded to state the grounds which had induced the Malden
election committee to recommend that this course should be
taken. There could be no doubt that a great deal of per-
jury was committed before the committee, and therefore the
evidence could to it be taken as disclosing the full extent of
the disorder, hut merely as an indication of the deep seated
and long-existing corruptions which had unfortunately
prevailed in the borough of Mahlon. One single
Instance would suffice to show the state of the
ease. The agent of the sitting member was a gen-
tleman named Parker. This gentleman was appointed
agent on the Monday before the election, and the first
act which he performed was to go to the house of a man
familiarly known in the borough as the " King of the
Island," and offer him 1501. down for his vote, besides a
consideration for as many as 25 or more electors over whom
"His Majesty" exereisett an authority. (A laugh.) This
the agent slid with so little secrecy that he actually made
the offer before a man whom ho had never seen before in
his life, and who afterwards turned out to be the agent:of
the opposite party. (A laugh.) It so happened that the
1501. was not accepted for a reason whisk the house could
easily conjecture. 4,The rival agent, no doubt, ad-
vanced upon the offer, and the consequence was
his Majesty the King of the Island and all his
liege subjects passed over to the other aide and voted for
the successful candidate. (A laugh.) II- did not think the
house would r, quire any additional evidence to show what
was the system and extent of the bribery carried on at
Idaldon, but this took place at the last election. There
was, hewever, equally as strong evidence of gross eorrup-
teen hevine prevailed a' reser C.Cet.oll,; for Mr. Miller,
Ilst.tha bierelietit, was beet for by is st tudiee cenanittee
of Mehl= electors to anew himself to be put iu nomination as
a candidate for the borough, and when he applied to know
the expense which the step would involve—Mr. Miller beluga

gone down t i the dockyards, for although ho di 1 not can.
rasa. and although his first visit was always to the sup' rim.
tehdent, and although on two eccesione he went round the
yard socompanied by the superinteudent, yet although
there was no canvassing, and *llona he plerlged himself
aositively that government would nut interfere with any
one for his political opinions, yet he woul I say it lied a
political appearance, and it weuld have been better if he'
had not gone. But as the house had heard the
statement, he was sure it would do him justice.
lie was called to this offic - in the middle of a session of par-
lietnena and on the eve of a general election, and those who
were the most competent to Judge of the difficulties and
temptations of such a period world aroaaLly be the most
lenient judges. Where the baard was right he heal triad to
vindicate it, where it wes wroag he had frankly owned it.
Me should always have the satisfaction of knowing that there
were num without whose se Mous, kind, and able assistance he
should never have been able to curry on the lab .tars of that
office, who knew that when he was in that (office he aid not
waste his time in mere party jobs. Some who held high
commaial, and who would bear testimony, and, what was
more precious still, the voice of his owu conscioace, bore
him testimony, that without distinction of party be did his
best to ea-operate with them, and to promote the welfare of
their gallant and a:orlon.% service with a roselous and honest
heart. (Loud cheers.)
Admiral BERKELEY said be had hoped the lion. mem-
b r would have fini-hed the speech by seconding the motion
of the hon. baronet, more especially as he had not been
sparing in attacking others while he appeared to be so
tender of himself. (Oa.) lion. gentlemen called " oh,"
but he was speaking of au ah-ent man, whom he was proud
to claim as by friend, Sir Baldwin Walker. The hon. gen-
tleman had Fast, thr eugheut his speech, impatations on
that officer, awl he (Admiral B. rkelta ) should say the
house would not do ham justice unless a committee was ap-
pointed.
Mr. CORRIE on the whoa.) thought that the old plan
was a better gu trantee against jobbery than the regulations
of 1819; and that seemed to be the opiW.on of Lord Auck-
land and Mr. Ward ; for from the beainning to the end of
their circular they did not once mention the surveyor.
(Hear.) lie should certainly oppose the motion. (Cheers.)
Sir F. BARING thought they were bound in the name
of decency and jos'ice, iu a case where grave charges were
made on the one hand against the Admiralty, awl against a
distinguished officer on the other, to assent to the motion.
(Hear, heat.) It was out just to Sir B. Walker too
say, that when he appoiated him, he had no acquaintance
with him; nor did he know what were his political views.
He might even have had no politics at all, like many other
naval officers who confined their attention to their duties.
At all event', he was one of the most straightforward, honest
men, and one of the most laborious and trustworthy public
servants he had ever met with. (Cheers.) Whatever might
be the result of this inquiry, there would be nothing come
out that could Ma his character as a man of talent and of
honour. (Cheers.) In conclusion, he had only to ask that
the inquiry should be made as searching and as speedy as it
Could. (Cheers.)
Sir F. THESIGER expressed his
.gratification that the
right honourable baronet had done Justice to the personal
character of Mr. Stafford, upon which some insinua-
tions had been cast by the gallant admiral opposite.
In his opinion the committee asked for would be quite uu-
neceseary. (Oh, oh!) The house was already in possession
of all the information which it could possibly obtain on the
subject. (Oh, oh !) lie was aware that the fact of the
friends of Mr. Stafford resisting the motion would expose
their motives to misconstruction; but he (Sir F. Thesiger)
nevertheless felt it his duty to ask whether it would not be
superfluous work to impale on any committee such an in.
quiry after the e x plena' ions which had been offered. But if the
miatec was to be appointed to inquire respecting the last
reanlution, It would be necessary to alter and extend its
wording, so that it might include not the distribution of
patronage in a particular office, but the distribution of pa-
tronage generally. There was no use in trying to disguise
from themselves the facts with respect :o such distribution
of patronage. Supposing that they were to ingaire into
the distribution of patronage by the Treasury? (Hear.)
Wm there a single member of the house who had not asked
for favours from the treasury for political friends on
account of electioneering services? (Hear, hear.) They
must be fair, open, and candid in this matter. The excise
and post-office appointments were notoriously given to the
members for the boroughs and counties who supported the
government for the time being. (Hear, hear.) To pro-
pose an inquiry, therefore, into the dietribution of aatrow
age by the Admiralty did, in the present state of their
political knowledge, seem to him to be a mere affectation of
purism. (Hear, hear.) It was ridiculous, absurd, and
hyeocritical. (Hear, hear.) The facts were now known to
every member of the house—the matter was ripe for deci-
sion at the present moment, and it would therefore be a
senseless and unreasonable proceeding to institute an haves-
tigation (Hear, hear.)
Sir J. GRAHAM said the bon. and learned gentleman
who had just spoken, told the house that they must be fair,
open, and candid; but •after having listened to the speech
of the hon. and learned gentleman, and also to the speech
of the honourable gentleman (Mr. Stafford), he pro-
tested that up to that moment ho could not find out whether
they intended to resist or support the appointment
of a committee. He could not help saying that this
was a legitimate subject of inquiry by a committee. The
honourable and learned member for Stamford had talked
of such inquiries with the utmost contempt—treated
them as absurd, ridiculous, hypocritical, and said that
all political parties were tainted in this respect.
He (Sir J. Graham) was no purist—(" hear, hear," and a
laugh)—and he said that i t was impossible to carry on the
government without there being a fair share of patronage
given to the supporters of the government. It muttered
little in the dockyards from whom the nominations flawed ;
no doubt they came first from political friends ; but if you
adhered to the system of strict examination of the nomi-
nees before they were appointed, he cared not from whom
the nominations came ; but it became of vital importance
that when once persons were in the dockyards promotion
should come from merit only. lie had said he was no !
purist, and he repeated that, although much patronage
must be granted to the government, which in the first
instance was checked by the examination, but after ap-
pointments were mate, political influence should Le ex-
cluded. (Hear.) Ile anew the tendency almost inevitable to
to endeavour to conciliate political friends, and he knew
how ,difficult it was to avoid such influences. lie believed
that the Duke of Northumberland, anxious to avoid, this
difficulty, gave up all the patronage to the hon. gentleman.
An election took place; them was a pressure from political
friends, who said that they were deserted, that you were
untrue and mawst to them, and an h .noureblo man might
perhaps in such a moment forget what woe due to public
virtue. The right hon. gentleman then concluded by say-
log to the effect, that he would make every allowauce fur
such circumstances, and was not desirous that undue pres-
sure should be put on the lion. gentleman; that all he
wished was that for the fur ure much that had eccurred sleould
be avoided, and that fur that purpose an inquiry should
he made, fur the sake of the hon. gentleman himself,
who, although has personal honour had been cleared to
night, might yet be open to a charge of error in judgment;
there should be inquiry when the honour of • distinguished
officer was in question, and he hoped that all sides of the
house would show a willingness to grunt an inquiry without
narrowing its sphere, and lie thought that the honourable
member for adarylebone would do wisely in adopting the
suggestion of the honourable and learned member for
Stamford, and that if he enlarged the terms of his inquiry it
would be more aatiafactory. (Rear.)
Mr. DISILtELI said that the question during a pro-
tracted struggle hail wanted various and varying aspects.
It had now taken after the speech of the rioht honuutolito
:non II,t• of an oliegation corruat.on on fie
part of the late government ' • and he must make some
reference to an iudividual who had been merely
mentioned in the debate, but who from his psi**

:elh'tdeafrdr obYm
tedirtriiu3oe.tdnyi,tn.san,
ydasuritntriyileol,taeotmnnscoiaseroenosba,atffailllcia:t
have hitherto been levied. Carriage-makers are
and
of
taxed six pounds fur letting out a carriage, for how-
evercoursethe
short
fst r
mboalr post-horse
ofto
be colketed at much increased expense, and liable to
much evasion, because the parties who let post-
horses arc more scattered, and do business on a much
smaller scale titan formerly, and do a large part of
this business without passing through turnpikes,
where the gate-keepers were tormerly auditors, if
not collectors. This part of cur Excise eystt in has
evidently outlived its original uses, and its relorm is
a rrihe and salutary step.
The vices of the present system, with which
Mr. Geettreross prop )ses to deal, arc two-fold.
First, the taxes are cumulative; and, secondly, they
are defeated at every turn by exemptions. The
cumulative scale was origin...sly adopted on the priu-
ciple of a sumptuary law. It was thought fair to tile
poor to tax carriages used by the rich, far the publics
did not then understand that such taxes, after
all, fall chiefly on the class from whom
men servants aro selected —bv whom carriages are
built—and horses are bred, and fed, and shed. Ac-
cording to the present system, the more earn ages a
man keeps the -higher tie) tax he pays on each, thus
rising, by regular steps, from 11. 4s. for one servant,
to 3'. 10sefor earl, of twelve servants. Freon ed. for
one tour.wheeled carriage, to 0/. ls. ed. for eeeh of
nine carriages. And front 1!. Bs. for one horse, to
31. Os. 9d. cads for these who indulge them-
selves in nine. The result of this taxation,
on rho prineiple of confiscation, is seen its
the decline of the number of tax-payers for private
carriages. When looking at the wealth and bleats-
ban tastes of the people, this class ought to have in-
creased steadily, for, although railroads make psivate
carriages a greater luxury than ever, many who once
kept at least a chariot and pair, with a coachman and
footman, :,re now content with a brougham with one
horse, and contrive " a double debt to pay" with a
coachman-groom. la this variable climate, at a rea-
sonable tax, many would indulge in two carrisiges.
It was sufficiently absurd to sa arrange a tax, that it
shall cheek production and discourage people from
becoming tax-payees ; but to crown the absur-
dity there are a list of exemptions, begin-
ning with the boy in livery, for whom no
tax is paid, " it under 18 years of age, with a legal
settlement in the same paris.i as his employer"
—an exemption framed on the exclusive system
of an old parish law. In carriages, the latest and
most flagrant exemption is is favour of every two-
wheeled vehicle which dot's not originally cost
more than 211. On this exemption this revenue) is
daily defrauded by melt in all ranks of society. The
Om of cheating the tax-gatherer is simple enough.
Tho that. TOM Amoy pays 20!. for the trap and
201. more for the whip. livery country coat-I:maker
ca . give a long string of such cases. Turning from
two wheels to four wheels, we there find that the
Legielaterc found some N irtue in wheels less than
thirty inches in height, drawn by ponies under
thirteen hands high. fhe result is, that in all diree-
' tious we meet with elegant untaxed George the Fourth
t phaetons escaping duty, drawn by a useless class •
of animal, which no farmer can afford to breed, or to
use when blemished.
The tax on horses has else its string of exemptions.
Fifteen per cent. of the number of horses paying are
rated at le Is, instead of 1!. Bs. 9th, because not
exceeding thirteen hands. Ponies not exceeding
twelve hands pay no tax; and, harnessed to
low carriages, afford exemptions to persons well
able to pay. A butcher pays 10s. Gd. oniy for
a second horse; but the country surgeon, who has at
least quite as much need of a second lease, is not
exempt. Draught horses used in trade, and mules,
pay 10s. Gd. each, but horses used for agriculture,
; amounting to upwards of 300,000, pay nothing.
The CHANCELLOR of the EXCHEQUER commences
well by simplifying all these taxes, abolishing a
mass of exemptions, and doing away with the system
of punishing a man by extra taxation far employing
several servants, or keeping several horses anti car-
riages. For men-servants, in any number, 11. Is.
each is to be paid by the employer if over 21 years
of age. and 10s. Gil. if usder 21. For horses 1/. Is.
each, whatever the number, and 10s. GI. for ponies.
Four-wheeled carriages, drawn by two horses, 31. 10s.;
with one horse, 2:. 10s. Two-wheeled carriages, 13s.
Horses used in trade—in carriers' carts, tec.—as at pre-
sent, 10s. Gd. each. It is scarcely wise to make the dif-
ference bet weencarriagesdrawn by one and two horses.
It will lead to constant evasions and disputes, and be
unfair to residents in hilly counties who have to pay
turnpikes too, while in towns one horse will do the
work. We doubt also the policy of imposing a pre-
mium on ponies by halving the tax on them. On the
whole, however, the part of the new scheme which
relates to Assessed Taxes, like that which deals
with Customs, is good. Tko CHANCELLOR of the
EXCHEQUER calculates to lose 87,000!. on serviette,
and 93,000/. on private carriages. We dauht it' he
will lose a single penny in the course of two years.
Ile deserves such good fortune.

CLERICAL, MEDICAL, and GENERAL LIFE
ASiTRANCE SOCIETY.
VIVI! 130ICVSE9 have het n tie Jan"_; at the Inst In J inuary,
the MIT of.Cl'll,l_i Nets added ttt lh^ Niletes, prodaeirg a L`ll
varying situ the t.ktraent erect truta 21i to 55 pte Cfllt. on the pit.—
return, paid during the lire years, Of from ZS to £l2 las. per rest. on
the sum aseured. _ . .

Toe euziol .here of profli dlvirdbl.. in Ware :morn the tharcholdeni
briny Lon irovinsa for, ','o :ASA:IW) v.,lt ::ereatier d. rive uti the
Itnnelkil oh: dolr.le from n inutorti ottl,ro, WI I'ILOU f ANY LIABI.
LIT% On. It OP PARTNERrSIIIP.

One half ill! hie Frve.iain to Um last five pars may remain of
credit

17,:VALID LIVES msy be morel at rites proportiored to the
risk.

Claims peG thirty days after proof of death, and al' rubric:a arc
Inuisputal•l•• raimmt in c rsr a of (mud.
The last year'. Ite:•••rt oust p: intol) tin b= i•trainott fre • of
oLottur. H. I.lNeii till). Hestdeht Secretary.
99, Great Htta-eloatrret, L .rdon.

ct.r 44; iv 41

TO CORD.E6TOSI.E:4IIB.

s -est 04 et ei Toe E.s.prees.. oontaihing ,LA otweb
Fot:lietri awry Toe•.' Lod Ir4aj tine
for . ' •

var.: uqn wakc! req " The on:cm
tent be r: 'he .Psce, £-44etei,:.eteet4 by 'isc, o'cloci; oa the
lay a prtglosttu.

OHM WATER AT LONDON bRiDOR.
;HIS thy—Monthly. Its. 'Ti
Oa. 7so . .Mtcrllo.lo. 03. 31ua.

LONDON, WEDSESDAY, APRIL 20.

THE Free Trade features of the Budget were sure
to obtain for it a large measure of support out of
doors. Indeed, it may be said to be is the main a Free
Trade Scheme, and, as such, entitled to the support
of that great and influential body of Reformers
whose activity and intelligence have given the bias to
our mudern progress in political improvement. The
clearing of the Tariff from a crowd of senseless items
that have hitherto encumbered it may be looked on
as an almost unmitigated good. Again and again
we have drawn public attention to the need for
such a clearing of the way, by which industry
may have more untaxed materials ready to
hand, and trade may proceed upon its bene-
ficial course, without the perpetually re.urring
presence of the revenue officer. Just as Mr. GLAD-
STONE has adopted the suggestions of the Reformets
in requiring that all taxes shall be paid into the
Exchequer, and be at the disposal of a constitutional
Parliamentary vote, so does ho now again follow in
the same line of progress by acting on Mr.
HUSte's suggestions to purge the Tariff of
a whole crowd of articles which compli-
cate our Customs' regulations, and hamper
our industry, whilst making no suitable return to our
revenue. The reductions of duties on butter, cheese,
and other agricultural products, are steps in the
same wise direction—so also is the reduction of the
Tea Tax. We could have wished to see timber, and
some other things, in the list of favoured articles, but
the proposed clearance gives new hope for further
removals, and new reason fur demanding them.
We are glad to find that the CHANCELLOR of the
EXCHEQUER holds views we have often expressed
about certain Assessed Taxes on what are called
luxuries, but which are really. taxes on labour
and skill, and that he has determined to simplify the
tariff and abolish a mass of exemptions which
have rendered the horse and carriage duties com-
plicated, unjust, and unproductive in proportion
to the increase of. the general wealth of the
country. He has determined to revise the whole
system under which about twelve hundred thousand
pounds is obtained from assessment and excise on
horses, carriages, post horses, and servants. This
revision is essential if we are to make the most of
our advantages as a travelling, horse-breeding, and
carriage building nation, and is the more needed be-
cause the whole condition of the country has been
changed since they were imposed. When the Horse
and Carriage duties were imposed the whole fast
communication of the country was conducted
by stage coaches and post horses. At the
same period it was part of the essential
state of every nobleman and large landed squire to
drive at least four horses with outriders. In towns,
every family that kept a carriage had at least two
horses. A few years ago, any attempt at a close
carriage drawn by one horse was looked upon as
something lamentably mean and contemptible. To
drive up to a house of fashion in a hackney coach
was au insult. What a change has occurred !
In the first place, the railways have abolished post-
ing on the main lines of road. A duke who was
obliged to post with four horses to kis chariot, while
his valet followed in a chaise and pair, is now con-
tent with a first-class coupe for himself, and
a second-class for !' his gentleman." On the
main roads it is now impossible and on the cross-
roads difficult to obtain post horses at all,
without a week's notice. Colonel SIBTHORr,
who still adheres to the road, bears testimony to
this fact ; and the chief employment for post-horses
is in taking carriages to and from railways. Thou
in towns the improvement of the pavement has ren-
dered it possible to employ one horse where two
were once indispensable; and this improvement in
the roads has been followed by change in the taste
of the nobility and gentry. For instance, on the
Midland race-courses, where, twenty years ago, scores
of carriages with four horses in hand, or with posti-
lions in private liveries, were to be seen, now only
one or two specimens of by-gone equipage vocal
what used to be the custom in such matters.
Although Railways hare put down a certain
number of stage coaches, post horses and post
chaises, as well as carriers' carts and coin
mercial travellers' gigs, they have also called
into existence a vast number of vehicles for
town use and cross-country travelling, and under en
equitable system they would swarm in every suburb.
Bat the diminution to the number of tax-paying
earnages and horses in privato use may be disunctly
traced to the absurd principle on which the taxes
affecting them, and the needful men-servant attendants,