The Express.
London, England, 1859-09-30 00:00:00

TIIE REVENUE.

Tne account for the quarter ended this day is
generally favourable, althouge showing a small de-
crease as compared with the corresponding quarter
of list year.

la Cartoon there is an increase of nearly 100,000!.;
attributable chitffy to tea, currants, wine, spirits,
and tobacco. On the item of sugar there is an ap-
ptrent decrease, canoed by payments made in June
last under the impression of a probable addition to
the duty.

Excise shows an increase of upwards of 460,0001.,
derived principally from spirits and malt, and, in-
deed from every article excepting hops.

Stamps are inernued to the extent of more than
100,0001. from Legacy and Succession Duties.
A slight increase has taken place in Lend and
Assessed Taxes, owing to the growth of the Hones
Duty.

In Income Tax there is a decree,* of abut
580,0001., owing to the decline in the rate of duty,
theadditional rate having not yet, of course, affected
the revenue.

The Post offioe imam continuo to iticrease. The
augmentation th's quarter is 35,000/.

Crowe Lends, as usual, are almost 'Winery.

The miscellsneous items present a falling off of
nearly 191,0001., the result of dirnin;ahsd receipts
oa the sale of old stores and other merely
accidental c-Ases.

Thus, on the quarter, there is a gross
increase on the pri-icipal sources of reveee of nearly
800,0001., which is converted into en apparent de-
crease only, by the relief to the tax-payer in the
reduction of the income tax.

The account for the year *lda a general increr se
of about 800,0001., note ithstending the diminished re'
ceipts cf more than 2,000,0001. from Income-Mx. The
real increase therefore would otherwise have been
nearly 3,000,0001. The following are the items of
inmates derived from the same sources u thou
specified in the gaa•ter's statement, with the addition
of en increased receipt (on the year) from stamps on
brokers' cheque :
Customs (about)
Excise
Stamps 960,000
Land and Amami Taxa .... 62,000
Post-Aso
Crown Lands
Missal llamas

IT is to be hoped that the recent appeal of the
Registrar of Friendly Societies to the °Meera and
members of such societies may have arrested the
attention of many working men whose hopes of
independence fur life, and of relief and oomfort under
adversity, are bound up with the benefit club to
which they beloog. It is of the utmost importance to
many thousands of sober and industrious men, who
suppose that they have insured themselves and their
families against impoverishment by sickness or acci-
dent, to ascertain whether their deposits are pro.
tected by law, or liable to the chances of mismanage-
ment and arbitrary authority. It iv evident that the
Registrar of Friendly Societies believes that there is
Some danger, some abuse, something very critical
going on in regard to the management, which it is
time the members were attending to. Their best
friends must hope that they will accept and use the
hint.

When a sensible man in any occupation finds him.
self in command of the means of living, he at once
begins to consider how he may beet pros ide fur a
time of misfortune. If he be a married man he is
not easy till he has chosen his method of laying by
his savings, to be returned to him in times of sick-
ness, death in the family, or ultimate old age. There
are many ways of proceeding open to the working
man ; and all are pretty sure to be pressed upon him
by the advocates of sash.
Vint, there is the savings bank. As the annuel
returns show, these are largely used; bat it does not
appear that men engaged in operative trades farm
so large a class of depositors as might be expected.
The reason usually assigned is that working men are
apt to think that it is a disadvantage to them to be
known to have saved
.money. They imagine that
employers would on that account endeavour to lower
their wages, and would keep them longest oat of
work in slack times; while, on the other hand, their
comrades would be wanting them to lend, or to give,
in all directions, while they had any mosey left.
We much doubt whether these spprehensious are
well founded. As regards employers, it is certain
that they prefer the moat substantial and obviously
respectable men, and that such preference would
lead them rather to favour than encroach upon a
workman who could show a savings-bank book as •
testimony to his industry sod competence in his
business. As to the other side of the difficulty, •
family man has only himself to blame if he is subject
to undue semr,tation about lending of giving away
his little property.
We hear a great deal at present about LOY
fxxieties, from some recent die soveriee of the mar
mous Interest cheer d by many of that very 1101010
try clam, in which is comprehended a large earisty.

from the ear t and most beneficent t souse that
charge fire thousand per cent, intend, to cos* thali
risks, and swell their profits. As agesst thee we
hear of associations now which issue small %eras to
subscribers in circumstances agreed upon in the
. _

Rules. These are, in fact, Friendly Societies, Stith
the object of affording loans instead of &Romancers
and pensions, in times of trouble. This kind of
Society, and every other which contemplates bene-
ficial objects not opposed to the law, may have its
Rules certified by the Barrister appointed for the
purpose, and henceforth enjoy the privilegessecured
by the Friendly Societies Act.
Then, there are the multitude of A-•ociattons foe
inaurance against times of sickness and m'sfortune,
known by the names of Benefit Clubs, Sick Clubs,
Burial Clubs, Friendly Societies, Brotherly Unions,
and so on. Formerly there was great risk in belong-
ing to such Associatioos, because them was no cer-
tainty that the tables had been soundly calculated, and
but little control over the managers; so that a foolish
or dishonest officer occasionally plunged the club
in difficulties, and it was a common circumstance
for the funds to have become exhausted just when
aged members began to want their pensions. The
Friendly Societies Act was intended t put a stop to
these mischiefs; and it does so. The privileges
involved its protection are very great. For
instaoce, when the rules of a society ere est (Pied,
they are thereby made binding, and can be legslly
enforced. The society cannot be dissolved without
having discharged its obligations to its members.
Fraud committed in regard to its propertf is punish-
able by magistrates. The property is vested in
trustees, who may sue and be sued in their own
names in regard to that property. Application may
be made to the Court of Exchequer, by petition,
without cost ; and no stamp duty is charged on any
documents of the society. Disputes may be settled
by justices or by arbitration. Investments of
the funds in savings banks may be made
to any amount, and also with the Commissioners for
the Reduction of the National Debt, at a fixed rate of
interest. These are not all t`ie adventages ; but they
are enough to show that such societies, once enrollee,
are under the protection of the law, and enjoy the
security of the public funds. The large and increas-
ing number of them shows that these privileges are
appreciated by a large proportion of the working
el.• lies.