The Express.
London, England, 1866-04-18 00:00:00

THE MALT TAX.

bethought they must consider the question of paying off the
national debt now or never. He believed if the malt tax,
which was in many respects an exceptional one, should
be repealed, the agriculturists would have to submit
to another tax—either a revised land tax or a tax upon
their houses. It appeared to him, coupling the conduct of
the party opposite m reference to the Reform Bill with
their conduct on the question before the house, that it was
evident that that party was determined upon government
for the land and by the land. He did nut, however, wish to
raise party considerations, but merely desired to impress
upon the house that this was a question which concerned
the houour and safety of the country. (Hear, hear.)
Mr. J. S. MILL seconded the amendment, and urged
that the time had arrived when the country should con-
sider its pecuniary obligations, with a view to relieving
posterity from their burthen. He pointed out that this
was especially the duty of a country which, unable to sup-
port its own population, was dependent on supplies from
other lands in return for its commodities, those being
dependent on exhaustible material—such as coal, a sub-
stance the consumption of which was going on
with such rapidity that its exhaustion was a ques-
tion, not of centuries, but of generations. The result
would be that • time would arrive when this coun-
try could not compete with others where the supply
of coal was still in full vigour. It therefore came to this
—that, so far from the country being in future years more
capable of meeting its liabilities it would be less able to do
so, and the question was whether we were to leave to pos-
terity our liabilities without our assets. He contended
that it was possible to set aside several millions a year for
the purpose of diminishing our pecuniary engagements. To
give up five or six millions of taxes for purposes other
than that which he had intimated appeared to him • cri-
minal dereliction of duty, and if it was possible to dispense
with the malt tax in reference to ordinary ex-
penditure, it would be better to set aside the pro-
ceeds of that impost as a fund for the diminution
of our national debt. The hon. member continued :
There are many persons in the world, and there may pos-
sibly be some in this house, though I should be sorry to
think so, who are not unwilling to ask themselves, in
the words of the old text, " Why should we sacrifice any-
thing for posterity; what has posterity done for us ? '
They think that posterity has done nothing for them.
That is a great mistake. 'Whatever has been done for
mankind by the idea of posterity, whatever has been done
for mankind by philanthropic concern for posterity, by
a conscientious sense of duty to posterity, even by
the less pure, but still noble ambition of being remem-
bered and honoured by them - all this we owe to posterity,
and all this it is our duty to the best of our limited ability
to repay—(cheers)—all the great deeds of the founders of
nations, and of those second founders of nations—their
great reformers—(hear, hear)--all that has been done for
us by the authors of those laws and institutions to which
free countries are indebted for their freedom, and well
Governed countries for their good government ; all the
heroic lives which have been led, and deaths which have
been died in defence of liberty and law against despotism
and tyranny, from Marathon and Salamis down to
Leipac and Waterloo, all those traditions of wisdom
and of virtue which are enshrined in the history
and literature of the past—all the schools and univer-
sities by which the =knots of former times has been
brought down to us, and all that culture itself, all that we
owe to the great masters of human thought and to the
great masters of human emotion—all this is ours, however
those who preceded us have taken thought for posterity.
(Cheers.) Not owe anything to posterity, sir'. We owe
to it Bacon, and Newton, and Locke; aye, and Shakespeare
and Milton, and Wordsworth. (Cheers.) I have read of an
eminent man, I am almost sure it was Dr. Franklin, who,
when he wished to relieve the necessities, or assist the
occasions of any deserving person by pecuniary help, used
to say to them, " I only lend you this ; if you are ever able,
I expect you to repay it ; but not to me : repay it to some
other necessitous person, and do it under the same stipu-
lation, that so the stream of good may flow on as long and
as far as it can be kept flowing by human honesty."
(Cheers.) What Franklin did from beneficence, in order
that the greatest possible amount of good might be ex-
tracted from a limited fund, our predecessors, to whom
we owe so much, have done from the necessities of the case.
(Cheers.) The debt of gratitude due to them is such as
to make it sometimes almost an oppressive thought
that not one tittle of that debt can ever be directly repaid
to those from whom we have received so much ; butlike
the objects of Franklin's beneficence, we can indirectly re-
pay it, by paying it to others—to those others whom they
cared for, and for whom, and not merely for us, their
labours and sacrifices were undergone. (Cheers.) What
are we, sir—we of this generation, or of any other genera-
tion, that we should expend upon our particular and exclu-
sive uses what was meant for mankind? It is lent to us, sir,
not given, and it is our duty to pass it on, not merely un-
diminished, but with interest, to those who are in the same
relation to us as we are to those who preceded us. So
shall we, too, deserve and receive our share of the same
gratitude. (Cheers.)
Mr. C. S. READ (who described himself as • " raw mem-
ber
") supported the original motion, on the ground that
farmers as • class, had derived less advantage from free
trade than any other section of the community, and that
the trade in malt was • gigantic monopoly which began
with the malteter, passed on to the brewer, and culminated
in the licensing system. If the advocates of abolition were
to be met with the rejoinder that so large • shoe of the
revenue could not he spared, he suggested whether it
might not be better to impose a duty of one penny per
gallon on beer, which he believed would bring up the
revenue derivable from licenses to four millions per annum.
Sir E. BULLER condemned the malt tax as an unjust
and oppressive burden. He denied that if beer were cheap,
and consequently plentiful, the humbler classes would
make an immoderate use of it. The experiment of lower-
ing the wine duties had not made the upper classes in-
temperate in the use of wine.
Mr. SUM= and Mr. P. I.:24CHART also advocated the
repeal of the duty.
Mr. BUXTON, as a brewer, exposed the fallacy of the
general impression that persons in his trade made enor-
mous profits. The chief cost of manufacturing beer was
not, he said, the raw material, but the subsequent dis-
persion. He admitted, however, that the malt tax was a
mischievous one, as it did harm alike to the farmer, the
brewer, and the consumer, but as its repeal was purely •
question of finance he could not support the motion.
Mr. DE GREY reminded the house that Sir Robert Peel
had given a pledge that the abolition of the malt tax
should follow the repeal of the corn laws.
Mr. M'LAREN opposed the motion, and pointed out
that tobacco and whisky were taxed at the rate of 600 per
cent. To repeal the malt tax and leave the tax on whisky
would be to sacrifice the distillers to the brewers.
Mr. Do CANE and Mr. BEACH spoke in favour of the
motion, the former observing that the agricultural interest
would be satisfied with the substitution of a beer duty for
the malt tax.
Mr. AYRTON thought the agricultural classes (who
never appeared to know the happiness of their position)
ought to be very grateful that beer was not taxed in pro-
portion to spirits.
Mr. HUBBARD thought the real grievance of the malt
tax was that it interfered materially with the cultivation
of the soil. In the absence, however, of any strongly ex-
pressed public opinion on the subject, he concluded that
the country did not call for its repeal, though be should
hail the day when the Chancellor of the Exchequer should
find himself in a position to propose such a measure.
After a few words from Mr. St.,'LATER-BOOTH in
favour of the motion,
The CHANCELLOR of the EXCHEQUER commenced
his reply by referring to the amendment, the importance
of which he admitted, but deprecated any decision upon
it in this incidental manner, intimating that he should
advert to the subject in his financial statement. In respect
to the motion he repeated his old objection to pledging the
house by anticipation to isolated remissions. This tax, he
said, could not be dealt with at a less sacrifice to the
revenue than 2,000,0001., and, as by the financial arrange-
ments of last year there would be no very large sum dispos-
able this year, the resolution, even if carried, could have no
present or proximate effect. After pointing out that malt
had already been favoured in the shape of a remission of
the beer duty forty years ago, he maintained that the
burden of the duty must be considered in relation to other
duties, and the nature of the commodity. It was almost
in exact correspondence with the duties on tea and sugar,
and that it was relatively much lighter than the duties on
spirits he showed by stating that while 60,000,000
gallons of alcohol were annually consumed in beer,
only 28,000,000 were consumed in spirits, and that
while the beer paid 6,660,00 W. spirits paid 14,000,0001.
He did not dispute the importance of beer as an article of
diet, though he could not concede to it the " evangelising
power' attributed to it by the abolitionists, who elevated
it almost to the rank of a "missionary of civilisation,"
and as to the proposition to change the form of the duty
into a tax on beer, he pointed out that there were great
practical difficulties in the way, and that no general con-
currence in the proposal had been manifested. He warned
Sir F. Kelly that, unless he provided a substitute, his
motion struck at the root of indirect taxation, and,
though not desirous to take up the position of obstinate
and inconvertible opposition, he urged the house not to
consent to • motion which could have no present effect.
Mr. NEATE having withdrawn his amendment,
The main question was put.
For the motion
Against it

Sir F. KELLY rose to move that upon any future re-
mission of indirect taxation, that house should take into
consideration the duty on malt, with a view to its imme-
diate reduction and ultimate repeal. Having impressed
upon the house the importance of malt in providing com-
forts awl necessities for working men, the hon. and
learned member expressed hie confident hope that in times
like the present, when the working classes were a constant
subject of discussion in that house, he should not want
for advocates and supporters of his motion. He per-
ceived that the honourable member for Oxford (Mr.
Neate) had on the paper an amendment which was
rather vague in its terms, but seemed to mean that
any surplus which might accumulate from year to year
should be exclusively devoted to the reduction of the na-
tional debt. He sincerely believed that the repeal of the
malt tax would have a most beneficial effect on the whole
kingdom, and he hoped the time was fast approachingwhen
there would be applied to this question those enlightened
principles of commercial policy which had been introduced
with such signal success in our legislation. (Hear.)
Mr. R.. 1. MORE, in seconding the motion, referred to
the large number of petitions which had been presented
on the subject from all parts of the country, and said that
far greater Interest was taken in the repeal of the malt-tax
than on the questions of reform and church rates taken
together. At the last general election this subject influ-
enced the seats of county members more than any other
public question. He did sot believe that the Chancellor
of the Exchequer was influenced by any prejudice against
the agricultural interest, but the difficulty mu to supply
the 6000,00 W. of revenue yielded by the tax. AU they
asked by the motion was that when the Chancellor of the
Exchequer had • surplus he might consider whether it
was consistent with his duty to give the agricultural into-
red the benefit of a remission of the tax in accordance
with those principles which, 20 years ago, received the
sanction of the leading statesmen of the day. (Hear.)
Mr. NEATE rose to move, as an amendment to Sir
Riney Kelly's motion, the following resolution :—" That,
in the present state of the taxation and resources of the
country, it is the duty of parliament to make provision
for the systematic rednetion of the national debt, and not
to sanction any proposal for any repeal or change of taxes
which is likely to be attended with a diminution of the
revenue." He said he proposed the amendment because

isorting

Rose s4o ran.

150
W. 15-85

THE EXPRESS, WEDNESDAY EVENING, APRIL 18, 1866.

NEWMARKET FIRST SPRING MEETING.

TUESDAY.
THE TWO THOUSAND GUINEAS DAY.

Saba' ants Militant.

ADMIRALTY, APRIL 17. —APPOINTMENTS.—COM-
mender J. G. Mead, to the Defence.
Lieutenante—D'Arey A. Laney, to the Royal George;
A. C. Curtis, to the Donegal ; F. M. Ommanney, to the
Hastings.
Masters—W. J. •Grandy to the Indus, for the Petrel ;
and K C. Roberts, to the Assurance.

VISIT OF THE PRINCE OF
K.WALES AND PRINCE
TIC
The day so long and anxiously anticipated by Lord Lyon's
backers arrived without any alteration in the firm position he has
occupied during the last few weeks In the betting quotations,
mad so sanguine were his supporters that odds of 7 to 4 were
laid on him up to the close of the rooms on Monday
freelyai This morning wu fine, although the wind was very high,
and Newmarket was as much alive as it could be to the im-
pedance of the day and the visit of royalty, it haring been
officially announced that his Royal Highness the Prince of Wales
Intended to honour the heath with his presence, accompanied by
Prince Peck the affianced husband of the amiable and beloved
Princess Mary of Cambridge, which was another incentive to
mat excitement, and by the time appointed for the arrival of
' their royal higbnenaes, the road from the station to the heath was
crowded with spectators, principally ladies, who greeted the
royal party with every mann...vs/lon of pleasure and loyalty.
Ito town began to present a very crowded appearance as the
morning wore on, and the immense special trains that arrived
from London and the towns adjacent had, by 12 o'clock, conveyed
such a large number of visitors to Newmarket that the High-
street was almost impassable. Lord Lyon held undisputed posses-
sion of the market during the morning, odds of 7 to 4 being laid
on him so freely that bookmakers stood out for half • point
more. The programme contained no less than ten events, but
the first and last resulting In walks over, eight races comprised
the actual bill of fare. The Two Thousand Dulness was set for
2.50, and after the decision of the three other minor races which
preceded it, excitement had reached its culminating point, and
the telegraph board and weighing room were besieged by an
eager crowd, anxious to learn the starters. Their Impatience was
soon allayed by the hoisting of the 15 numbers in excellent
time. The only absentees of the 17 " coloured " were
No. 5 (Magician.) and No. 15 (Duke of York), so
that both Student and Auguste, whose equivocal position
in the market for some days past had rendered it extremely
doubtful as totheir running, were included amo the starters.
The i rucess of saddling was soon accom , some under-
going their toilette at the enclosure attached to the Cesarewitch
Stand; but Lord Lyon and Janitor, and several others, had their
final touches at the Ditch Stables, and thither the royal party
cantered to Inspect the "cracks" We were glad to notice the
loyal yet undemonstrative manner in which their royal high-
nesses were greeted wherever they went, and it must have bean
particularly gratifying to notice the total absence of that
" mobbing" that the Priam is usually subjected to. The canters
having been taken the fifteen starters were soon in position at
the pond, and after a slight delsy they were despatched on
excellent terms. It is unneceleary to recapitulate the race,
every detail of which is contained in the return of the running ;
and it is sufficient to briefly remark that Lord Lyon bad
the race in hand from start to finish, and quitting
Monarch of the Glen, Knight of the Crescent, and the Rapid
Rhone's dam colt, the only animals who gave it the semblance of
a race, he won by a length, his success being received with loud
and continued cheering. Janitor, when looking and going well,
suddenly gave way, and Student was never prominent at any
period of the race, being hopelessly beaten after going 200 yards.
On returning to weigh in, Mr Sutton walked at Lord Lyon's head,
and again were both enthusiastically applauded, the owner being
cordially congratulated on all sides. Mr. Sutton does not win a
large sum over this race, but he stands to win an Immense stake
on his horse for the Derby. Lord Lyon's victory was particularly
gratifying and popular, and the result was decidedly advan-
tageous to the general public, who always stand a first-class per-
former, with the certain addition of a good run for their money.
The other races were not viewed with any Interest by the
generality of the visitors, and • move was soon made to the town.
avy traffic was managed admirably by Mr. Heavens, sta-
tion master at Newmarket, and the leapital time kept by the spe-
cials reflects the highest credit on the traffic manager.
Siotersraeen of MO soya each, 100 ft; for 4-yrolds ; colts,
Sat 101 h; fillies, list 51b. B.C. miles 1 furlong 143 yards....
(5 sibs.,
Mr. Bowes's Marinas, by De Clare—Wiasma, Sd Mb
,Ashmall) w.o.
IlAgnicaP PLAYS of £lOO, for 3-yr-olds and upwards. Criterion
Course n 6 furlonv).
Lord Westmorland's b c Indian Star, by Bohner or Under-
hand—Star of India, S yrs, fist elb (Kenyon) 1
Mr. J. B. Morris's, William Pitt, 3 pa, 7st (H. Day) 2
Lord Stamford's Brick, 6 yrs, Sat Sib (A. Edwards! 3
The following also ran:—Paris, Guinivere, Lord Douglas, King
Arthur, Piano, Haarlem, Vulture, and Centaur.
Mang eat 101 b each. Last Ave furlongs of 1.1. 50 soya.,
hit
Lord Vivian's Assinebeine, by Promised Land—Gold-
finder's dam, 2 yra, Sit 101 b (J. Daley) 1
Mr. It Ten 's Claymore, 2 yrs, Sit 101 b .... (Payne) 2

PORTSMOUTH, Arun. 17.
By a private letter received from New Zealand we
learn that a court-martial had been held on board the Eak,
to try Commander E. R. Fremantle, First Lieutenant B.
G. A. Belson, and Mr. Stovin, master of the Eclipse, for
having run that ship ashore in January 1865. The inquiry
occupied three days. The result was that the commander
and first lieutenant were reprimanded, the master severely
reprimanded, and the whole admonished to be more careful
in the future.

CHATHAM, APRIL 17.

REL/PFORCEMENTB FOR GIBRALTAR AND MALTA.

—ln accordance with an order received from the Horse
Guard. the following troops will leave the garrison to-
morrow morning, and proceed to Gravesend, where they
will embark on board the chartered screw steamer Lady
Jocelyn for Gibraltar and Malta, for the purpose of rein-
forcing the various corps serving at those stations, viz. :-
89 of all ranks, 8 women, and 9 children of the 2nd batta-
lion 15th Regiment; 61 non-commiamioned officers and
men, 3 women, and 8 children of the 2nd battalion 23rd
Royal Welsh Fusiliers ; 42 non-commissioned officers and
men, 2 women, and 4 children of the 78th Higlanders, for
Gibraltar ; 45 non-commissioned officers and men of the
3rd brigade Royal Artillery, and 68 non-commissioned
officers and men, one officer's wife, and 8 children
of the 29th Regiment ; giving a total of 372 men of all
grades, 20 women, and 30 children. The following officers
were ordered to embark with the detachments :—Lieu-
tenant M. F. H. M'Caußland, Lieutenant F. H. W.
Milner, and Lieutenant H. W. Croskenden, Royal Artil-
lery; Colonel Yates and lieutenant Short, 2nd battalion
Bth Regiment ; Lieutenant W. Nangle and Lieutenant W.
J. Franks, 2nd battalion 15th Regiment; Lieutenant J.
It. Watson, Ensign S. G. Blyth, and Ensign E. C. T.
Stone, 2nd battalion 23rd Royal Welsh Fusiliers ; Ensign
C. Roberta, 78th Highlanders; Lieutenant J. Tennyson,
Lieutenant W. R. Elliott, Ensign J. W. Bandgette, and
Quartermaster W. H. Martin, 29th Regiment ; Lieutenant
C. L. M. Kirwan, 84th Regiment ; the Rev. T. W. Bur-
ridge, M.A., chaplain ; and Staff-Surgeon P. R. Jackson,
in medical charge. Prior to the embarkation of the troops
the Lady Jocelyn will be inspected by Major-General Sir
Robert Walpole, K.C.8., and the officers of his staff.

Betting : 2 to 1 on Asaineborne.
SwinPlTsilli of 200 *ors. each, h ft, for 2-yr-olds; colts, Bst 71b;
fillies, fist 61b; winners extra. Last half of Rowley Mile.
(7 subs.)
Lord Stamford's Collins, by Newminste
Bst 101 b ,inc. 51b extra)
Mr. Chaplin's Hermit, Sat 71b
Duke of Beaufort's Lady Hester, Sat bib
Marksman also ran.

4ueen Bee.
.(T. French
,Edwards)
1
2
... (Cannon) 3

Betting : 5 to 4 agst Hermit, and 5 to 1
Marksman,B to agst
each agst Lady Heater and Celina
Tria TWO THOUSAND GUINIAS a 11111=110.100 of 100
snvs. each, h ft, for 3-yr-olds ; colts, Bat 101 h; tNles, bet 51b: the
owner of the second horse to save his stake, R.M. (1 mile 17
yards.) ~88 subs)
Mr. B. Sutton's Lord Lyon, by Stockwell—Paradigm,
Pat 101 b :Thomas) 1
Mr. Naylor's Monarch of the Glen, 84 101 b Clialioner) 2
Lord Ezeter's Knight of the Crescent, bat 101 b
,19thmall;

The following also ran:—Mount Palatine, Jack-Inthe-Green,
c by Brother to Blrd-on-the.Wing—Rapid Rhone's dam, Apeley,
Auguste, Student, Robin Hood, Janitor, leybourne,
Freedom, and Harefield.
Betting: 75 to 40 on Lord Lyon, 9to agst Janitor, 10 to 1
agat Freedom. Xi to 1 each agst Student, Auguste, and Apsley,
50 to 1 agst Monarch of the Glen, and 66 W 1 agst Knight of
the Crescent.
Place Betting 1,2, 3.-2 to 1 on Janitor taken. 6 to 4 agat Free-
dom taken, 5 to 1 agat Knight of the Crescent taken. Even on
Janitor being first or second taken.
After the competitors had taken a short canter, and been duly
inspected by crowds of admirers, both on foot and horseback,
Mr. M'George succeeded in marshalling the field to the starting-
post, and after a slight delay, despatched them to an excellent
start. After going a short distance In a line Robin Hood went
to the front, and, at a clipping pace, cutout the work, followed by
Freedom on the extreme left, slightly In rear of Lord Stanford's
colt being Monarch of the Glen and Janitor. On the right of the
leader the most prominent were Lord Lyon, Knight of the Cres-
cent, the Rapid Rhone's dam cult, and Mount Palatine.
Leybourne lying wide on the right, about a length
in the rear. As they approached to the Bushes-hill several
were thus early beaten, the first to show signs of distress being
Student, who had been lying In the centre of the course, and Hare-
field, who also kept Student company, an he dropped to the rear,
and this pair were shortly joined by Mount Palatine. At the
summit of the hill Robin Hood, who had held a clear lead up to
this point, had evidently done all he could do. and gradually
giving way be disappeared from the front. Thomas at this
moment gave the favourite a little liberty, and the result of this
was that he Immediately shot to the front, and Janitor, who had
been pulling double, being similarly indulged, also came out,
the pair being followed down the hill by Knight of the
Crescent, in the upper ground, and Monarch of the
Glen on their left, the latter having passed Freedom.
who compounded immediately they began the descent,
Lord Lyon, slightly in advance of Janitor, sailed on in the van,
and an interesting race was anticipated, but before reaching the
dip, Janitor, who did not appear to act well in the slope. at
once extinguished the hopes of his backers by giving way to the
three outsiders. Monarch of the Glen, Knight of the Crescent, and
Lord Glasgow's " roan," whorunuing abreast at Lord Lyons quar-
ters were all making the most strenuous exertions to art Idm
down, but the favourite, immediately Thomas roused him, a few
strides from the chair, came out without an effort, and won by a
length, amidst tremendous cheering. Monarch of the Glen ob-
tained second honours by a head only from Knight of the Cres-
cent, close up with whom was the Rapid Rhone's dam colt.
Janitor was tifth, beaten several lengths ; Leyhouroe was sixth ;
Robin Hood, seventh ; Apsley, eighth ; and Jack-In-the-Green,
ninth. Freedom and Mount Palatine were next, among others
in their rear being liaretield, Student, and Sealskin. The abso-
lute last was Auguste. who finished at least a hundred yards in
rear of everything, and pulled up lame.
HANDICAP BWEEPSTAKIS of 20 suns each, 5 ft, for S.yr-olds
and upwards; weight for age. T.Y.C. furlongs 140 yards,
,13 subs., 4 of whom paid 5 sore. each.)
Lord Stamford's Gernms, by Womersley--Oarenne 'bred in
France', aged, Bst 121 b
Duke of Beaufort's Crytheia. 5 yrs, Sat Anneals. 2
Mr. Bevill's Ethelred, 5 yrs, list slb
The following also ran :—Hollyfox, Arbutus, Tonrmalin,
Nimble, and Haphazard.
SWEEP:423IMS of 5 sots. each, for S.r-old colts, 75t 10th;
four, Bst 131 b ; Mlles allowed Slb ; the winner to be sold for 50
sons If demanded. T. ;0 subs,
Lord Vivian's The Sharper, by Ellington—Overreach,
3 yrs, let 10Ib H. Covey) 1
Mr. Walker's Melinda, S yrs, 7st 7lb Kenyon: 2
Mr. J. Wood's Northill, 3 pry. Tst 10lb 'Wheeler,
Belmonthie and Loaf Sugar also ran_
Betting: 2to 1 agat Melinda, sto I apt Sharper, and 7 to 2
eget Loaf Sugar.
Swuramurs of 10 sows. each for 2-yr-olds ; colts, Set 101 b ;
Mies, list 71b ; the winner to be sold for 100 sous. if demanded.
last half of Ab. Mile. ;5 subs.'
Count F. de Lsgesnge's Rose Nees, Set 71b 'H. Grirmihaw: 1
Mr. Chaplin's Buthven. list 101 b . ........ 2
Sir J. Johnstone's Elburg, eat 10Ib 'Parry;
Florican also ran. _ _

PLAIT of 100 SOTS., for 3)-T;Tldi andtipwards : weight for age:
with selling allowance ; if not for sale to carry 71b extra. R. M.
)1 mile 17 yards
Marquis of Hastings' The Duke, by Stockwell—Bay Cella,
4 yrs, 9st 31b In. 71b ex.' •CIUM011, 1
Mr. B. Walker's Christmas Carol, 4 yrs, 9st 31b ,in. Tibet.)
Challoner) 2
General Angerstein's 1 by Stockwell—Diego's dam, S yra,
7st Mb :43410; 'Adams) 3

TIM CORE'-ROOM STALE of 50eo vs. each, for Syr-olds ;
colts, Sat 101 b Mlles Sat nb. A. F. '1 mile 2 furlongs 73 yards.,
W. Saville@ Claverhoose, by Sldrmlaher—Amy Scott,
Sat 101 b 'Doyle) W.O.

FROM L.

GAZETTE.

[NAMES OF SOLICITORS AND FURTHER PARTICULARS TO BE
OBTAINED AT THE OFFICE OF THE CHIRP EIhOISTRAR,
COURT OP HANKRUPTCT, BABINGRALL-STRIXT3
BANKRUPTS.
SAMUEL WEITZ, Upton-place, Commercial-road East, dock ware-
houseman, to surrender April 30, at 12.
PATRICK DILLON IRWIN, Clapham. Surrey, clerk, April 80, at 11.
IRANcis frontal'', Macklenburgb-rnew, Oal]dlord-siren, match-
maker, April 10, at 11.
JOHN GARLAND HAWK SmltlestatTaos, St. James's-road, Ber-
mondsey, hide salesman, April 30, at 11.
WILLIAM BRAUND, Hounslow, manager to a beershop keeper,
May 1, at 12.
CHAIM ALPE= BARNARD, Wardour-street, builder's clerk,
May 1, at 11.
EDWARD SERLIGILINN, BloOznibury-skeet, Bloontaboryaquate,
May 1, at 11.
J Ann, WADE, Chelmsford, hairdremer, May 1, at 11.
HENRY PRICE, Cambridge-terrace, Hackney, builder, May I,at 11.
HENRY DYER, Hen and Chicken-lane, Walwortk and Old Kart-
read, manufact,ujailichemid, May 1, at It
„ Jona WiLuert Berkshirs, bailor. May 1, at 12.
ROBERT NOAKES, Ton dge, Kent, draper, May 1, at 2.
GEORGE antrry, Amellaotrost, Walworth -road, clerk, May I,at 12.
J•MIDI MASTERS, Grove-street-road, South Hackney, commission
agent, May 9, at 1.
HENRY WILSON, Convent-gardens, Notting-hiil, and Water-lane,
Great Tower-guest, dealer in cigars, May 9, at 1.
Jo „N BIRCH GRitaoßT,BLEnbuthan,,strawplalt dealer,Mayl,at 11.
HARRY BoXALL, Southampton-4feet, Snead, letter carrier,
May 4, at 1.
WILLIAM WALTON, Toffington-road, Holloway-road, Custom-
house agent, May 4, at t.
EDWARD HOSSARD, tandport, Hants, butcher, May 4, at L
WILLIAM HENRY PIDOKON, Eaeel-road,Lßngton,bak`,May9,at2.
Jo a DICER, itstford, Norfolk, brasier, May 9, at Y.
WILLIAM EVISON, New Radford, Notts, bootmaker, May 1, at 11.
Thomas Surroa, Warmington, Wargrlcksh., baker, April 27, at It
THOMAS LEWIS, Sheffield, Staffordsh., chartermaster, Ap.3o,atlt
WILLIAM Evass. Birmingham, and Tettenhall, Staffordshire,
bninfounder, April SO, at 12.
WILLIAM B DDALL, Birmingham, bramfounder, April 30, at 12.
GEORGE BROWS, Kidderminster, late farmer, May 4, at It
CHARLES LAWRENCE, Jun., Monmouth, contractor, April 27, at 11.
ROBERT FIRM'S, Bath, cook, April 28, at 11.
Omani Paulsson and THOMAS DE POMMY, Luster, school-
masters, April 26, at 114.
JOHN Hainfout.ava, Barnaley, schoolmaster, May 3, at 11.
WILLIAM HENRY "forms, Sheffield, file manufactr, April I's 412.
WILLIAM LovRLL, Liverpool, licensed victualler, May 4, at 11.
FREDERICK HENRY PETERS, Liverpool, oil ntenhant, Ap. 211,at It
JOHN WALTON, Darliton, Durham, blacksmith, May 9, at It
CHABLIS MILKER, Blaborrearmouth, merchant, April XL it it
JOHN WALTER, Pndsey, Yorkshire, cloth tenterer, May 4, at 10.
WILLIAM PRARSON, Alicia_ Yorkthlre, tea dealer, May 4, at 10.
JAMES Smut, Burzboverlooker of spinners, May 3, at 10.
RICHARD LEWIS, owy, Monmouthabire, overman of hauliers,
May 1, at It
Wittuas tionocK, Warrington, jeweller, May 3, at 11.
GEORGE Corm, Great Grimsby, baker, April 27, at 11.
WILLIAM CLAY9OII, Stanford, Leicestersh., muter, April 30, at 11.
GEORGE PARKLA PALMA, Upton, Basks, beershep keeper,
April 28, at 11.
THOMAS BREWER, Southampton, plasterer, April 14, at 12.
ROBERT PECK,OH Buckenhant. Norfolk, horse dealer, Ap.3o, at It
MARTHA KING, Milford, Hants, draper, April 96, at 114.
THOMAS WROADLAY, Hawley, Salop, chartermaster, May 2, at II
MARTHA DAVILA, Pembroke Dock, spinster, April 28, at 94.
WILLIAM WAILis, Folkestone, photographer, May 3, at 10.
CHARLES HENRY JINN, Truro, Cornwall, plumber, April 18, at IL
JOHN RODGMRS, Manchester, painter, May 7, a 194.
JOSEPH FROCATAR and WILLIAM BODIES, Manchester, warehoure-
men, May 7, at 94.
ROBERT Gam BALMS, Derby, licensed victualler, Apra $O, at 3.
Glotos SHAW, Barnsley, beer retailer, April 30, at 1.
ALEXANDER ASH. Plymouth, labourer, May 2, at 11.
JosErn TAvhoa,Middleton,Lancashire,general dealerMay3,4lt
Jolla GATIIB, Leeds, hat manufacturer, April 30, at It
FREDERIC ATKINSON, Leeds,
_commission agent, April 30, at 12.
SAMUEL CuLtvx, Stanton, Suffolk, innkeeper, 9, at 10.
THOMAS ANDREWS, Leigh s* Donetsk', dairyman, April 30, 41.
SAMUEL RAVEN and 'll.tralt BAKES. Worcester, plumbers,
April 30, at 11.
WILLIAM Panics, Fast Denham. Norfolk, ale dealer, May 3,411.
CHRISTOPHER RJOHMS, East Denham, Norfolk, innkeeper,
May 3, at 11.
Jona SMITH, Newark-upon-Trent, clockmaker, April 16, at 10.
WILLIAM BELL, Newark-upon-Trent, et, April 26, at 10
WILLIAM LATZELL, Great CoggeahW, Rase; wheelwright
April 30, at 10.
JOHN WILES, Creasing, Fan, shopkeeper. April 90, at 10.
Jolla MAWSON, Great ilurdon, Durham, journeyman miller,
April 29, at 11.
CATHERINE BICILIT, Stoke-upon-Trent, hocaskeeper,Ap.lB, 411.
STEPHEs HILLWARD, Tunstall, butcher, May 19, at 11.
JAMES WILLIAMS, Tunstall, painter, May lir, at 11.
JAMES MOSS, TUDstall, Ullman, May 19. at 11.
JOHN WALTON GOWPMAR4OII,Combe.4.-'

27,at 10.
LAST ',LAMINATIONS.
May 9. J. R. Thompson, M. Paul's-rued, Islington, commer-
cial clerk-May 7. h H. Col, Oxford, carpenter-May 7. Y. J.
Clarke, Rectory-grove, Clapham, timber merchant-May 7. T.
Mil, Lower Thamestreet, ahiptiroker-May 9. .1. Betts, Plum-
stead, Kent, market gardener-May 9. C. Seger, Long Milford,
Suffolk, butcher-May 9. J. B. Abeilo, Coleman-street, City,
merchant-May 9. W. Bryant, Wallington, Oxfordshire,
-May 9. H. Evans, Lambeth-walk, bstotanaker-May 9. Flrale.
Mu-
ter,, Approach-road, Hackney, linendraper's amidst-May 9.
V. Secourable, Old-street, St. Lake's, late refreshment-house
-May 9. X Whitehead, Dartford, Kent, bootanaker-ilay
keeper
ea, Beddizigton, Surrey, fanner-May 9. W. Cornell,
W -street, Pimlico, and Edgware-road, provision meratant
-May 9. C. liaramerton. Upper Teddinglon, Middlesex, gardener
-May 9. W. Ball. Benefield, Northamptonshire, farmer-May 9.
W. H. Coleman, Malvern-road, Ralston, wholesale
May 9. T. R. Mallinson, Hempstead-road, baker- ail A.
Briesser, Fleet-street, manufacturer of leather goods-May 8. C.
Knight, Graham-mod, Balaton, and Loodon-wall, builder's fore-
man-May & W. Brame, Charles-street, Caledonian-road, cleft
to a jeweller-May 8. J. T. Wilson, Pentonville-road, racket
maker-May 8. J. 0. White, Union-road, Rotherhithe,
May 8. J. Moon. Brunswick-place, Camberwell, carman2=-8.
J. Orlsley, Man.:ow-marsh, Ems, baker-May 8. 0. 8. Spittle,
Grafton-street, Sohoequare. ironmonger-May & R. Harris,
Susaex-street, Poplar, journeyman shipwright-May 8. R. 0.
Newman, Wild-court, Drury-lane, and High Holborn, coach
sinter-May 10. J. G. Airtime, Minster and Sittingbourue,
Kent, stone dealer-May 10. J. Credland, Norwich, glass mer-
chant-May 10. H. G. Friel, Pierrepoint.row, Islington, engineer
-May 10. H. Rickards, Upper Porcherteretreet, Paddington,
and Oxford-road, Kilburn, baker-May 10. W. H. Holmes, Beau-
mont-street, St. Maryielame, professor of muelo-May 4. T. Moe-
ton, Dunkin, Salon/shire, bootmaker-May 22, J. R. Little,
Nottingham, grocer-April 30. 8. H. Davies, Tenby, Pembroke-
shire, draper's seistant-May 8. H. Hepworth, Huddentield,
silk waste dealer-May 8. J. N. Manley, Leeds, news gent-May
8. J. Granger. Leeds, hatter-May & J. Borne. North Ormaby,
Yorkshire, Ironfoueder-May 11. W. Sharpe, W. Moore, and J.
Smith, Halls Bridge near Musky, Yorkshire, woollen =DU-
facturers-May 7. .1. 'Wilde, Manchester, thread manufacturer
-Mx 16. 16. M. Ologan, Manchester, silk merchant-May 2. R. B.
Benda, Manchester, yarn agent-May 9. W. Dinnleombe,
Tiverton, saddler-May 2. W. Watson, Ecciestield, Yorkshire,
anvil smith-April 26. J. Bedford, Dunatable, taller-May 16 T.
Boyne, Benotaple, accountant-May 15. X Lov , Comb-
martin, Devonshire, carpenter-May 2. T. Jacks,
Shmshire, charter master-May a. T. Rust, Tredworth, Glou-
oestershlre, market gardener-May 8. W. H. Palmer, Freeman-
tle, Hampshire, butcher-Maya Jane Curse, Cerne Abbas,
Dorsetshire, Ilineburner-May 6. W. Simpson, Dobcroes, York-
shire, insurance agent-May 24. 0. Slacken, Shanklin, Isle of
Wight, builder-May 4. J. Wigley, (liken-gates, Shropshire,
millet-fight-May 8. X A. Bathed>, Southampts tailor-May
10. J. Moore, Weston-super-Mare, Somenetah, beer retailer-
May 4. E. Jones, Chester, publican-May 4. T. Evans, Docliesion,
Cheshire, farmer-May 16. J. D. Pantry, Haney, Lincolnahire,
farmer-May 11. J. Bowker, Halifax. surgeon's asistant-May 8.
W. Hunter, Linton, ooetermonger-May 24. 8. Allen, late of Mid-
burst, Sussex, hones maker-Kay is. R. Oritliths Swansea,
Sour-May 19. E. Leabourn, Middle Wallop, Hamptenaldre,
brewer-May 30. H Ward, longton, Cumberland, grocer-May
8. .1. W. Coffey Birkenhead, beerbouse keeper-May 7. I. Cohost,
Longton, Staff.:rdahire, mechanic.
BANKRUPTCY ANNULLED.
April 19 Grottos HAIRY ATAVISM, Doeketreet, Upper Est
Smithfield, soap manufacturer.
DECLARATIONS OF DIVIDENDS.
JOBS I‘IIIDITII, Kingston. Surrey, grocer-let dividend of
• 31d., April 18, and subsequent Wednesday, at Parkyne',
Bashighall-street
PRIMERICA WILLIAM WYATT, Chi:tale-LC.7170T, Stoke Newint
to-h, martin meson-Ist dividend of Sect, April 18, and su
asurmt Wednesday, at Pastime, Baidnghalletreet
JAMES FITZPATRICK, Norwich, swyer-let dividend of
April 18, and subsequent Wednesday, at Parkyns', Baatughall-
street.
ALTILAD Monne, Sheerness-2nd dividend of lb. 7d., April 18,
and subsequent Wednesday. at Parkyne, Basinghall-street.
CHAIM'S WILLIAM TAIGETT, New Compton-street, Soho, under-
taker-3rd dividend of led. Apra 18, and subsequent Wednes-
day, at Pertyns' , Basinghalfatreet
ROBERT &TAMAR?, Bolton, launashirs, manufacturing chemist-
let dividend of 15. led., any Tuesday. at Morgan's, Maachester.
DIVIDENDS.
May 9. J. idaenamara, Navarino-terrace, Brixton, govern-
ment clerk-May 9. S. Crane, Love-lane, Laatcheap, wholesale
veer-May 9. J. Weller, Croydon. Surrey, grocer-May 15. J.
Hudson, Kimberley, Nottinghamshire, lace dealer-May 10. W.
Bidmead, Cheltenham , builder-May 10. J. Jeomder, Cardiff,
stationer-May 10. J. R. Hodge, Haverfordwest, lodging-house
keeper, and Pembroke, draper-May I. F. Jones, itrynrefall,
Carnarvonshire, grocer-May L T. Barter, New ton-by-Tatten-
hs.ll, Cheshire. farmer-May 11. E. Lomb, Manchester. draper-
May 11. 0. Stephenson, Manchester, merchant-May 17. T.
Abbott and A. Mercer, Livesey, Lancashire, cotton spinners-
April 30. Hannah Sutcliffe, Cheltenham, Innkeeper-April 30. G.
Hedge, Cheltenham, beer seller-April 30. J. White. Chelten-
ham. milkman-April 30. J. Baylis, Cheltenham, saddler-April
30. O. Critchley, Unhesitant, general working smith-April 30.
D Catlin, Cheltenham. grocer-April 30. J. A. Jones, Chelten-
ham, builder-May L H. Crocker, Aylesbury, Innkeeper-May 2.
G. De FraMe, Aylesbury, builder-May 1. J. Wheeler, Aylesbury,
butcher-April 27. A. Sherwood, Aston, near Birminghem,
journeyman electropiater-APrU 27. C. Nixon, Edglauton, Bir-
mingham, carver and gilder-April 27. W. Gurley, Aston, near
Birmingham, farmer-April 27. S. Hawkes. Birmingham, jeweller
-April 27. J. Shaw, Aston, near Birmingham, journeyman tin-
plate worker-April 27. W. Pollard, Birmingham, coal dealer-
April 27. J. Oodwth, sera.. Birmingham, journeyman bressfounder-
April V. W. Collins. Birmingham, huckster-April 27. W. Pal-
ford, Wolverhantpton, licensed victualler-April 27. W. Wardell.
Aston, near BirNew Town, nearmingham urnectiin
Birmingham,
Dawson, Astonbli-April 27.
G. Newsy, Harborne, Staffordshire, licensed victualler-April 27.
G. Jones, Birmingham. mllluieller-April 27. W. Mils, Bir-
mingham, tailor-April 27. G. P. Eckstein, Birmingham, commis-
don agent-April 27. T. Harris, Aston. near Birmingham, grocer
-April 27. J. Mainwright, Aston, near Birmingham, journey-
man bricklayer-April Ff. W. Summers, Birmingham, journey-
man pork butcher-Am1127. W. li. Day, Birmingham, railway clerk
-April 27. E E. Glover, Birmingham, assistant to a greengrocer
-April 27. J. H. Sheppard. Birmingham, tailor's foreman-April
27. H. Kendrick, Kings Norton, Worcestershire, farm bailiff -
April 27. H. Butler, awn., Aston, near Birmingham, coal dealer-
April 17. J. Lowe, Birmingham, thimble maker-Amil 27. I. Butts,
Aston, Warwickshire, journeyman *welter-April 27. J. Creme,
King's Norton, Worcesterehire, bricklayer-April 27. C. H.
Groves, Birmingham, builder-April V. W. Davis. Aston-road.
near Birmingham, journeyman brmaimuider -April 27. H. Bios-
rich, Birmingham, grocer-April 17. W. Bickley, Birmingham,
manager to a rivet manufacturer-April 27. F. H. Webb, Bir-
mingham, journeyman carpenter-Apra m. Charlotte Booth,
Birmingham, retail brewer-April 27. J. Bowers, Aston, near
Birmingham, retail brewer-April 27. M. Evans, Birmingham,
bannan-April 27. H. Rollason, men., Birmingham, gilt Jeweller
-May 14. J. lios Liverpool, provision dealer-Its M. W.
leakiness, Salford, Lansahire, thread manufacturer.
PARTNERSHIPS DISSOLVED.
F. Johnson, L Johnson, and W. B. Smartheridte, Newcastle-
upon-Time, wise mercheate, so ter as regards W. B. iheurth-
walte-11. Mimed and C. C. Maynard, Earietreet. L
Unwind victuallers -J. Taylor and T. Taylor, Hadlowalintt,
ferment-C. W. Jolly and B. W. Joiltif orwich, imadtbudiders-
-11. Jen. Q. Loveless, sad F. Euridll, a Head, Little QIIIWIP
street, Holborn, so far as regards H. J T. Brooks, W. Brooks,
and C. Brooks, Utile Hampden and Iffieekerargh, lseklegheat-
ddre, so tar se regards T. Brnab--IC Whir@ awl J.
Derv', sesowirrii-isialliandilli. Labs Tharalia.