The Express.
London, England, 1850-02-21 00:00:00

THE EXPRESS, THURSDAY EVENING, FEBRUARY 21, 1850.

mitts. it was Me fall 'aunties to woe a beandary miasma
and also a clause to guard the banshee&
The Minas then divided—
For the mooed media(
&pied it -180
The hill was then read assessed ties.
BENEFICES IN PLURALITY BILL.
Mr.FREWEN, ia movie; the soot reeding of this bill,
spoke komaader the galloy, sadowing to that cireamatuto
and the lobe imams looks, the boo, he was
vary hip dude Hs was understood to say that the
bill was to sabelmasetho same as the one of last menden, aad
its leediniclodeol vim Ifn",i any ellgr from holding
two bent lobo they adjoined each , and the livings
were both undo MSL a year in value. The bill would aloe
apply to Indeed.
Sir G. GREY bad he objeetion M lbe @soma MOW ofl
this bill. He lei aelloranicalod MIK AO ARMY* et
Canterbury, and fond that be, se von se the Womb of
;Wand, Weis iffirosisole to se.iiiiKliallate fre mialithw
Trebles. This bobs so, he would ...sent tithe eselairreed-
fag at the bin, em w understanding that the committee
*old be postponed fee a tow days.
mfr R. INGLIS wished to be informed whether this bill
vas part eta general series el measares. Hs kid heard o
df
ida Kelm. being bald by ciao alergymea, the inmate valise
whislidliaot messed 3001.—set same than the kma. mas-
hy Ise Maslow thenght suflkient for a elergymaa. Raving
map NV alma the bill, be was swim tbat • farther disco.
den druid take place before the seemid remillaw was
alma to
J. RUSSELL was understood to say that the
were approved the principle of the measare, but were
&Awns to introduce some alteration is its details. For
iolesee, it might be desirable tondos the amount at which
less livings ought be hekl together' from 1001. to 701., or
nine smaller sum. All he whited to provide by the present
bill was, that he thought it desirable to make farther restrie-
lbas in the holding of livings in plurality. If the goon-
meat was enabled to do so, they should certainly require to
Intenisse • bill to carry into effect their not Was on the
sahjefil. (Hese, hear.) On that ground he should like the
esmasittee on this bill to be postponed for some time.
Kr. HORSMAN said it append that the honourable
booed opposite (Sir R. Initial and the noble lord
were agreed as to the principle that every perish
should have a resident clergyman, and every con-
gregation a resident teacher. The measure pissed eight
years ago bad accomplished this vety Imperfectly; and the
present bill was • nearer approximation to what ought to be
the principle of oar church coostitution, which required the
doing away of all sinecures and pluralities to the utmost ex-
tent. The only fault he had to find was that the bill did
sot go far enough. It would still permit benefices to be
held in plurality in certain cases, dependent either on the
amount of the income being less than 1001. • year, or on
there being no house in one of the perishes for the clergy.
man. The remedy for that should be different. If • re-
sident teacher were given to a congregation, they would
make great efforts themselves both towards raising the in-
come of the incumbent, and supplying him • es-
sidestep. (Hear, hear.) The more poor parishes
were united together, the greater were the ob.
'tractions interposed to raising the incomes of the
clergy. Whereas, by disseveriog two parishes hitherto
united, they at onee secured fall @orrice@ in both and
larger congregations, with the probability of • great effort
being made to make up the income of the iscumbent ; but
the more parishes were kept united, the more were obstacles
interposed in the way of this being dose.
Sir H. WILLOUGHBY, hoped the stead reading would
be postponed.
Gap. JONES lid not think the bill was at all suitable to
Woad.
Mr. FREWEN said the Archbishop of Armagh had set
his face most determinedly against pluralities, and few
existed in Ireland now; but it was not certain that • future
Arebbishop of Armagh would pursue the same count. Hence,
it had been thought desirable to extend the measure to
Ireland.
The bill we* then read a second time, and ordered to be
..omitted oaths 20th of Muth.
LARCENY SUMMARY JURISDICTION BILL.
Sr J. PAKINOTON moved the second reading of this
bill. Its principal object was to enable magistrates to deal
summarily with juvenile offenders.
Mr. M'CULLAGH opposed the bill. He had received
from different persons in the country strong representations
on the subject of the measure, and should sot allow the bill
to go into committee without taking the sense of the house
upon it. He objected to the extension of the magistrates'
jurisdiction in potty sessions, and also to the character of the
panishments proposed by the bill.
Mr. M. MILNES thought that if any objection was to be
made to the bill, the prevent was the time to make it.
(Hear.) Ho did not clearly understand the objection of the
ken. gentleman, whether he opposed the whole measure, or
merely the extension of the punishment to juvenile offenders.
He was of opinion that it they inflicted corporal punish.
ment on persons of 1i years of age, it would be equally
applicable, and equally beneficial, in the easoi of offenders
of the age of 16. It be made an objection to the measure, it
would be that the jurisdiction was not summary enough.
As to the objection that they were making a distinction
between the rich and the poor child, his hon. friend seemed
to forget that the sons of the rich were subjected tc corporal
punishment in Eton and Westminster.
Mr. NAPIER said that in Ireland some such bill as this
was absolutely necessary. Ho had received a communication
from the assistant-barrister of the county of Cork, which
showed the necessity of the measure in the strongest light.
The ATTORNEY-OENERAL said that he entirely ap-
proved of the bill, Ocoee with the exception of filing the
sum at one shilling instead of five, it was the same bill as
that which he proposed to the house last session. He did
sot regret that the sum for which the magistrates were to
have summary jurisdiction had been changed to one &Maisie,
because it might give rise to considerable abuse if large sums
were to be disposed of. He could wore the house. however,
that he had as many applications to fir the sum at 51 as at Is.
With regard to juvenile offenders there is a diterition vested
in the magistrates of sending the case to the sessions or
mixes, and the prisoner himself might object to his being
tried by them. It was only in cases where the friends of
invite& offenders wishel to have the case summarily dis-
posed of, in order to prevent their being contaminated in
gaol, that this bill would be operative. In the next place,
the bill would obviate the expense which was caused by the
taking of witnesses to sessions and maim, and it gave the
offender the opportunity. of getting persons to speak to his
character in his own neighbourhood. Fur these reasons he
should give his support to the bill. (Hear.)
Mr. PACKS felt that great obligation was due to his
hon. friend for introducing this bill. He entirely cow
curred in extending the bill to offenders of 16 years of age.
Hr. ROBERT PALMER believed this meteor* was ea
necessary for England as the hon. and learned member (Mr.
Napier) said it was for Ireland.
Mr. HENLEY said that in point of fact there were two
principles in this bill. He had no objection to the first
part of the bill, but be entertained considerable doubt as to
the latter part. He would not vote against the second read-
tog, because they would have as opportunice of opposite,
that part which he thought objectionable is committee.
Mr. MILES said that be was an unwilling convert to the
principle of the manure. He had been the chairman of
petty mai. as for 16 years, and he often had occasion to see
the necessity of each a measure. He could bear his testi-
mony to the discretion which the magistrate c showed in
trying offenders of the age of le years. Ile could therefore
have no objection to see their juri.diction extended to
°Hendon of 16 years of age. He thought that some difficulty
would arise film the circumstance that two magistrates were
required to decide in these petty cases. But on the whole
he gave his ready support to the principle of the
Mr. VIVIAN said the want of such a bill as the present
had long been felt, and serious inconvenience contequently
resulted. Therefore he hoped the hun. gentleman wattle
rive ere in his intention, and that the bill wontd before
become
the law of the land. (Bear, hear.)
bill was then read a second time.
TENANTS AT RACK RENT RELIEF BILL.
Mr. SOTHERON moved the second reading of this bill,
"jab wins agreed to, after • few words from Sir H. Wil-
loughby, Sr H. Raiford, Mr. S•sono, Sir G. Grey, Mr.
Hams, Mr. Henley, and Mr. NeVidegt.te.
The other order of the day were thin diepoied of ; and the
house adjourned at five o'clock.

'AItY BUSINESS FOR THIS
EVENING.

HOUSE OF LORDS.
ORDERS OP THE DAY.

COMMITTEES —Railways Abandonment ; Acts of Parlia-
ment Abbreviation ; Bills.
Manat.s.—The Duke :of RICHMOND, to call the at.
tentioa of the house to the award of medals for actions by sea
and land, from 1794 to 1614, in pureusnee of the general
orders of the Adiniraltyand Hors* Guards.
Pools LAWS.—The Earl of DESART, to move the fol-
lowing resolutions That under the provisions of the
existing poor law the moraine of many distr.cta have
been found utterly imidecriate for the sup?ort of the
population ; and that while the act has thus failed to
accomplish its purpose, it has produced hatkruptcv and ruin
IS some distracts, has driven moire] out of the country,
sad has enfeebled and paralysed the efforts of both farmers
and landlords. 2ndly. That it is the opioion of this knits,
that these mischiefs have resulted item the ex.tesion of the
poor law of 1938, and the adoption of a rya em of out door
reit( at that time not contemplated ; and it is further their
opinion, that no permanent system for the rell.l of the poor
eau be tarried out in Ireland safely and beneficially to receivers
er payees, without a return tothe principle of tne original law,
by a obit* application of in-door relief to all *lasses of paupers.
MATZ TDADL—The bishop of OXFORD, to move fur
the reappolataeat of the melee* summate* to consider the
best mesas which Gaut Bdtaia can adopt for the final ex-
thaetkin at the African slave trade.

HOUSE OF COMMONS.
NOTICE OF QUESTION.
CRIMINAL LAW (Jaitasw) —sr. IltiME, t ask Sir
George Grey whether the government Yalu decided upon
earning out the recommendation, of the elmntieslon.re fee
alteration of the ethnical law, and the node of ita adwiale-
Intim', in Jenny ; and, if Do, whether by bill in parliament
or an order in council.

NOTICES OF NOTIONS.
Kitausat Untor.—Mr. I'. SCROPE, to draw etiolation
to pia state o/ (Le Kl.!rush anion.

Juvexttl Orramuixe7 BILL.—Mr. M. MILNE% to
move for leave to brio,/ in a bill f.r the edvection and
formative of javesile offenders and the prevention of ju-
venile offences.

.--
Vomits*, at" Buz.—bit, Woon, bill to prevent lbo

hdirtt~•••tryer Ohm medians fiekumeites, sad dcc re-
stltaitri data •
DII M mom kit sonurittee of the
tilde tit bibs IntaMolisoulime the laws whisk pen
11111 Ibe et Wham la the Vatted Maiden, with
avian to their romovaL
ALIONSUITATION 07 LIMOS. Sir MONTAGUE
GROMMET., _
.1411 to enable the widedasdoalaoamih
dm% ebiebeauba bodies, sole sod corporate, lessors
it mein bail tor • tena of Jean or cm lives, to eolanutte
their falsest thann for an animal mat charge (either fixed
many payment or corn rent), and to appropriate, at their
discretion, the whole or a pert of such payment, for the
augmentation of the livings of the parish in which such
estate is situated.
TRANSPORTATION (lIIITAND).-131r D. NOREEYS, re-
turn of the number of persons sentenced to transportation
is sash county of Ireland, daring the years 1846,
_1847,
1848, sad 1849 distineolshing the court by which the
offender..haitior at anises or sersions of the
pesos, the nature d the offence (separated into two dames,
via. " simple larceny aad other offenses"), sod the period of
trenspostallen ordered.
FINSHIIT Monar.—Sir G. B. PECHELL, return of the
sevens memo far freight money received bythe Treasurer of
Greenwidt liesphal nice the 17th day of March., 1849, with
the dates of seek payments, arid whether on public or private
asermat ; abo, the same of the ship or vowel in which the
Imams was conveyed, and of the captain et of eon-
mareetai the ram
Ifsweaseta TRINITT-woven Coaroannint Act.—Mr.
OBIT, to move for returns of amount levied tinder the
operation of this act on occount of lights, buoys, and beacons,
Rem 1816 to 1860.
FRTIR HOSPITALS (IRSLAND).—Sir D. NORREYS, to
move for retarns of the number, dcz. of temporary fever
hospitals and dispensories in each wan in Ireland, and of
the boards of guardians of ouch unions u have remonstrated
airtime their continuance. &c.
Tess Aastr.—Mr. HUMS, nominal return of all officers
serving on the staff at home and abroad, dates of appoint-
ment, regimental mak, dre.., &e.; also, of all officers ap-
pointed to the ooluelcies of regiments from January 1827 to
March 1848, specifying period of service, and whether in the
guards or the line.
THE ROTAL NAST. HUMS, returns of the name
of seek of her Majesty's ships and vessels on the let of
January, 1849, when built, tonnage, cost, dic., and of repair.,
and the expense incurred on account of dockyards a, home
sod skein in each year since 1828. Separate return or
muds in oedheary which have performed no sea envies in
commission, with mat, &c., of each 'vessel ; also, of those
broken up white have performed no service in aeaushaioa,
their cost, &a. Also, return of all officers of the navy pro-
moted on and since the Ist of January, 1848, periods of ser-
vice, Re. ' • and whether promoted from full or half-pay, and
the dates of their several commieeions,
Dr Dux Iloartmus.—Mr. GROGAN, return of the sums
annually voted by parliament, an, and left by the founders
for the :saint:maw em s of institution.,th with the number
of medical atom sad others attacked to sash, and their
salaries (nurses excepted).
Orrice BANLIMPTCY BILL.—Mr. HEN-
LEY,—to nominate the 'elect committee on this bill :—Mr.
Henley, Sir J. Jervis. Sir D. Dundee, S*.r J. Graham, Sir H.
Willoughby, Mr. B. Denson, Mr. Roebuck, Mr. Peel, Mr.
Littleton Mr. Bonnie, Mr. Wrightson, Mr. Walpole, Mr.
Wood, Mr. Cockburn, and Mr. fi-y_mer.
ORDER OF THE DAY.
61)301711NID DIRATIL—BeIief of the Poor.

PUBLIC PETITIONS.
The following special report from the public petitions
committee, was presented to the Douse 01 Commons on
Tuesday:
Your committee have, from time to time, published, for
the information of members, the orders and practice of the
house which regulate the framing and presentation of
public petition.. Amongst other rules are the following:
Every petition must be signed by at least one person
on the skin or sheet on which the petition is written. (Vide
Commons' Journals, 1817, March 12.)
Every petition must be signed by the parties whose names
are appended thereto by their names or marks, and by no
on olia, except in use of incapacity by sickness. (Vide
Commons' Journals, 1675, November 8; 1039, November
14 1774, June 2; 1826, December 13 ; 1836, Jun* 28.)
Your committee regret to observe that, notwithstanding
such publicity, sod that they have repeatedly brought under
the notice of the house irregularities which they have di'-
covered, a too frequent disregard of the above mentioned
orders still =um
Your committee have had before them the following yeti.
tions for abolition of Sunday labour in the Post-office :
From inhabitants of Stornoway, purporting to be signed
by 646 persons ; of these names only a very small number
appear to your committee to be genuine.
From inhabitants of the parish of Knock, county of Ross,
purporting to be signed by 1,037 persi as ; in this case it
appears to your committee that not more than the first ten
signatures have been written by the individuals bearing the
respective names, those following being on diSerent sheets,
and each skeet written by one and the same person.
From inhabitants of the parish of Lochcanon, county of
Ross, purporting to be signed by 931 persons; of these
very few appear to be signed by the parties whose names
are attached.
From inhabitants of the burgh of Oban, purporting to be
signed by 845 persons; of these a large proportion are ob-
viously not in the handwriting of the persons whose names
are appended.
Also a petition from Cork, for abolition of ministers'
money in Ireland, purporting to be signed by 12,340 per-
sons; there are many sheets to this petition, uoon each of
which a separate individual Hs obviously written all the

11/1111011.
Your committee hope that members, by a mare careful
examination of the petitions entrusted to them, will co ope-
rate with the committee in their attempts to guard the right
of petition from abuse.

Vu' erproo.

OUTGOING MAILS.

The mails for British North America and the United
Staters will be made up to-arrow evening, Feb. 22.
The mails eid Marseilles, to the Mediterranean, Egypt,
Ceylon, lulls, Hong-Kong, Ac., will be made up on the
evening of Feb. 25.
The mails for Lisboa, Spain, end Gibraltar will be made
up on Feb. 27.
The West India Mails, inadiagißerranda, Havannah,
Nassau, Honduras, New Orleans, and Meziev,lsnd excluding
these for Madeira, Bt. Juan-de-Niearsgua, New Granada,
Chili, and Peru,will be made up on Much 2.
The mails for Maderia, the Brazils, and Buunos Ayres, will
be made up on the evening of March 4.
The mails for Gibraltar, Malta, Greece, the lonian Islands,
Egypt, Ceylon, India, and China, via Southampton, will
be made up on the morning of Much 20.

HIGH RATIN AT LONDON NAIDOZ.
Tm. D.,-11.A/y. Afternoon. Ml. SIL
To- xonso•-11,ormaL L

LONDON, THURSDAY, FEBRUARY 21.

No two questions are in themselves so distinct, or
more require to be kept so, than the fairer distri-
bution of the burden of the poor rate, and the throw-
ing of any increase on the sum of general taxation
as now raised.
There is a great deal of injustice, and anomaly, and
intricacy in both; and if, eetting aside the too just
argument that the land Wu been legally mortgaged
to a certain portion of local taxation as well as tithes,
it may appear that these twelve millions of local
burden do weigh with unequal pressure on owners
of real property, it cannot be denied, on the other
hand, that of the sixty millions of general taxation
three-fourths are borne by the struggling classes, who
have still their fortune floating on the sea of industry,
and who have realised nothing.
The question of the mutual rights and respective
claims of the two climes we shall not argue, for,
in truth, it is a dangerous subject. And we
shall, therefore, confine ourselves to expediency.
A few years back it was universally admitted, nay
proved, that the presburo of indirect taxation had
reached its maximum, and that increase of taxation
actually diminished revenue. The camel's back had,
in fact, been laden to the very lest pound that it
could bear, and the Ch ANCLLLOR of the EXCHEQUER
was obliged to lighten the harden by a few packers,
in order that it might get up. Since then, whatevi r
diminution there may ha in the amount of returns
of customs and excise, is fully made up by what is
levied by the ircome tax on the profits of trade and
professions. We are, in this reflect, just where we
were. So that, to throw any portion of the burden
of direct and local taxation on tbat fund, the greater
part of which is wrung from the poor consumens, is
merely to risk our whole fiscal system, end bring us
by to much nearer to that state of bankruptcy,
which the clismpious of the landed inte-
rest seem not to contemplate with horror.
In fact, the mauler, who bear the burden of indirect
taxation, can bear no more. And we mould not re•
commend auy ministry which valued the peace and
security of the country to get up and declare that
the British consumer had got at last into DANTE'S
hell, from whence there was neither relief nor hope ;
and that malt, soap, tea, and all excisable articles,
must remain highly taxed, in order that the squires
may make no abatement of those rents, which have
been doubled durirg the last half century.
In the first place, then, no more burdens can be
thrown on the Consolidated Fund, that great fund of
indirect taxation, or of the taxation of the humble
and industrious, even if it were proved that theme
burdens galled where they at present rested. Bat
has this been ever attempted to be proved ? Why, it
is not even asaerted.• But the agricultural interest in
England has contrived of late years to fliug off °w-
hale' of several of its burdens, and but one-half, in
order to have an excuse fur retaining the
local influence and management connected with

it. Bo that, eestedleg to the weenie of
political by Mr. DIBRARLI,
we are tiriVollribih tl
e territorial constitu-
tion of the country and the political predominance of
the land, whilst the monied, and commercial, and
industrials sissies are to pay ler it.
This, the worthy member for Books may depend
on it, will never do. In our country, at least, when
a clue declines to pay its quota, it will not be allowed
'to exercise control, except by some legerdemain more
antiquated end more cunning than is pro-
an the present instance. If local
taxation is to be swept away, local influence
mast go with it. As soon as the protec-
tisedst reformers have succeeded in distributing local
taxation over the muses of the people, they will find
9.tat political influence and authority mast be distri-
buted in like proportion, and that whilst strielng to
spare their purses and me their dignity, they will
be unable to shirk payment without being shorn of
authority.
We shall not enter here into the very luxe
question of right, or of the jut liability
of land to its local charges; but merely ob-
serve, that a more mal-appropriate instance could
not be given of the immunity of land from poor rates
than the possessions of the house of Ileum. These
lands were the property of an ancient monastery,
which spent the greater part of its income in the
support of the poor. When such lands were confis-
cated, and made over to the favourites of HENRY
VIII., the poor were sent adrift and destitute. But
the necessity was soon seen of rendering the poor
chargeable upon the land, and especially upon such
lands as those which surrounded Woburn. And
statutes were soon passed for charging the care of
poor and impotent persons upon the land. Mr.
Disaam adducing these very lands as an exemplifi-
cation of property free from inch charges was, per-
haps, one of the most astounding instances of self-
refutation that even that parliamentary orator ever
indulged in.
What, however, is likely to prove most fatal to the
entertainment of Mr. DISRAELI'S proposal is not the
logic with which it is supported, but the utter
inefficiency of result which even its success
would produce. It is precisely the fixed part
of the poor-law expenses that does not weigh
on the farmer. Therefore the alleviation of the
expense of the establishment would be excla-
dvely for the benefit of the 210,000 landlords, at
whose head the member for Bucks places himself.
Next, as to the casual poor, we verily believe that
Dorsetshire and Bucks would suffer, and Liverpool
sad London be eased, by such an enactment—that is,
if it was fairly administered. Bat the bribe offered to
nukes to mobilise their poor would have effects on
the morals and habits of the agricultural labourer not
easily calculated.
In fact, Mr. DISRAELI'S proposals are untenable
except as the first step of a great change, that
eking° being to abolish the local jurisdiction and
nature of poor relief, and to make it national. There
are many who recommend this, and those who do it
with most cogency and knowledge, recommend it
upon strong communistic grounds.
Mr. Coreoex, fur example, the great witness in its
favour before the Burdens on Land Committke, declared
that the gelatest advantage of throwing the poor on the
Cunsolidated Fund would be, that whenever distress
arose government would be the first to feel it, and go-
vernment weal d,of course, be instantly obliged to apply
the remedy—not perhaps by regulating wages, but
by instantly finding a demand for labour. In short,
government, in order to avoid having the Exchequer
swamped by the national pior-rate, should
imitate the French in opening ateliers nationaux,
or the Irish government when it undertook to set all
the paupers to work. The price of such policy as
this is but the flinging away of millions in idle ex-
penditure, and the outlay of as many in suppressing
the rebellion, to which ill•oreated and unfounded
hopes must ever give rise.
On the whole, therefore, we cannot but regard Mr.
DISRAELI'S propoesls as revolutionary in more
respects than one—revolutionary inasmuch as they go
to destroy the local authority of the landlords along
with their liability to taxation; and stcondly, that
they lead inevitably to the undertaking by the go-
vernment of duties, which only communism can sanction
or undertake, and which would lead to fiscal bank-
ruptcy and economic ruin.
Mr. DIsRAELI is a conservative, but he wields a
torch which threatens to fire and to consume the
very interests and the very powers, in defence of
which he stands.

CERTAINLY, of all the burdens which the necessi-
ties of the state impose, there is none which has so
meny prejudicial ramifications as the Excise duty upon
paper. There is no other tax which operates as this
does upon commerce, upon manufactures, and upon
literature, in the varied concerns and interests of
each. Let us glance at it in these different relations,
and observe how injuriously its continuance affects
our most important national concerns.
Commercially, this duty upon paper operates in
the way which is universally acknowledged to be
most injurious to trade—namely, as a heavy tax upon
the raw material. And that raw material, be it re:

membered, is of the most worthless character. Until
within a few years past, the sweepings of cotton and
flax mills, owing to the grease and dirt with which
they were mixed up, were of no value whatever
excepting as manure. But by chemical and mechani-
cal processes means were discovered of purifying and
whitening these sweepings, so as to make
them available for the manufacture of a good
paper. This discovery did twenty times more
to lower the price of paper, and conse-
quently to diffuse literature, than was done by the
Equalisation of the duties in 1836, and the partial re-
moval of several of the heavy trammels to which the
trade had previously been subject. In fact, if it had
not been for this discovery it is difficult to say what
would have been the position of our paper trade at
present; for the exportation of linen rag is strictly
prohibited by France, Belgium, Holland, and other
nations, and although we obtain 10,000 tons of
it annually from the ports of northern Europe and the
Mediterranean, it commands a price averaging from
201. to 24/. a ton, and is even in demand for exporta-
tion to America, where great encouragement is
afforded to the paper trade by our absurd end short-
sighted policy.
But the effect of this reduction in theraw material
of paper is very greatly to enhance the proportion
which the duty bears to its coat. In the
case of the cotton trade government were
satisfied in 1845 that a duty of five-sixths
of a penny per lb. upon the raw material
was injurious to the British manufacturer. But this
duty upon paper is estimated to amount to no less
than 600 per cent. upon the coat of the sweepings of
the factories! Mark the anomaly. Having abolished
as injurious to commerce and manufacturing industry
the small duty of, say 5 per cent. upon a particular
article, our government continues to levy a duty
amounting to 600 per cent. upon the value of the very
refuse of that same article ! Such an inconsistency
and burden upon trade as this it ie utterly impossible
to justify.
As • burden upon the manufacturer, this paper
duty is proved to be one of the most grievous of
all the inflictions of the Excise. Our Manchester cor-
respondent chews, in a letter which appears in another
column, that this tax bears with oppression even on the
patterns prepared for the Jacquard loam. It is affirmed,
and we believe not without foundatior, that the Excise
are as unable to protect the fair dealer in the paper
trade as they are in the soap or spirit trades. We
heard not long ago of a paper maker in Ireland who
took a contract for paper to weigh 181 b. per ream,
which paper paid duty to the Excise as upon 81b. per
ream only. This manufacturer naturally competed
successfully against revers' English paper makers
who made tenders for the several.
On the fraud
being discovered the Excise were appealed to. But
the Excise declared that "an Irish jury would be
sore to acquit;" and the parties escaped punishment.
It has been long remarked that Irish papers have
been sailing at exceedingly low rates in London, and
we are told by a large maker that he "drily KM
papers sold in the markets at prices at which it is
utterly impossible that any honest trader can produce
them."
But the want of protection is the smallest of the
evils the Excise system entails upon tho paper-
maker. He might dispense with protection if he
were only permitted to improve. But the Excise
oppose effectual obstructions to the manufacture of
paper in any other than that which they regard as
"the good old way." An amusing story was Old to
Lord Jolts! Russet'. in illustration of this position.
By a formal decision of the Excise—one of the
orders of the Board "—paper is defined as a

fabric consisting of "materials pulverised and worked
in water." It occurred to a manufacturer, who no

doubt was very anxious to 'soaps Hulse restrictions,
that be could dispense with the " working is water,"
and thereby escape payment of the duty. He erected
premises and constructed machinery for the purpose
of working his materials in a dry state. The fabric
was successfully produced. No sooner was it made
than the Excise seized the whole of it as
en illicit manufacture ! But the maker, luckily
for himself, war on the windy side of
the law. The Excise, on consideration of
their position, were induced to compromise. But they
would not do so except under an arrangement that
the process should be discontinued. It was disconti.
cued; and in no far as it was applicable to the mint
_a aablia hum. ln.e the benefit at
it for the present. nnt, in another (tape It has been
revived ; and, under the designation of " Felt-maker,"
this manufacturer is now producing, by his dry pro-
cess, the same article, free from duty, which the
Excise illegally and improperly seized before : the
only difference being, that that article is not turned
to that useful account now as it was at the time when
the most obnoxious of all public boards caused the
sutpension of a useful branch of manufacture.
The effect of the paper duty upon literature is so
admirably narrated by Mr, CHARLES KNIGHT, in his
little cheap pamphlet, called the " Struggles of a
Book," that we venture to express a hope that every
one whose eye may reach this column will not lose a
moment in obtainioz a copy of that meet convincing
publication. Mr. KNIGHT conclusively shows how
author, printer, and publisher, are all sufferers
by the duty upon paper. They are sufferers as well
by the impediments which the tax throws in the way
of publication as by the additional coat it entails upon
every published work. There is another shape in
which it falls most heavily upon all who are con-
cerned in the work of publication—we mean in the
dead lon which it entails upon the proprietors of
every unsuccessful work. It is estimates that there
art nearly 3,000 volume* annually published
in Great Britain, at a value approaching
450,0001. But of all the works produced, it is also
estimated that not more than one-third pay their
expenses, and that there is only one in ten that can
be reprinted with advantage. Nevertheless, the
linty upon the paper consumed is paid by the ensue-
oessful at the same rate as by the most successful pub-
lisher. What is the consequence ? Obviously, an
enhancement of the price dell successful works to the
public who are their purchurre. In purchasing a copy
of the moat successful book the buyer is paying the
paper and advertisement duty upon some work which
be probably never heard of, and in which some pub-
lisher has made an unfortunate speculation. In other
cases, of course, the loss falls upon the author or
publisher himself. Of fifty pamphlets issued from
the press it is said that on an average not more than
one pays the cost of paper, print, and adver-
tising. Of this cost a full half is incurred by
the paper and advertisement duties, and the enhanced
prices to which they both give rise. In these cases,
no doubt, the loss falls less upon the public than on
individual spe:ulators ; but in either instance it is
equally unfair that the government should be reaping
benefits, not from the profits derived from indastry
and success, but from the misfortunes and digesters of
those who, perhaps, can ill afford the sacrifice.

IT is the practice of ministers to herald the opening
of a parliamentary session, in which a few promising
measures are put forth only to be nipped in the bud,
with flattering whispers about contemplated reforms,
jt.st as Emus preludes the approach of a particularly
inclement spring by breezes of unwonted mildness.
Among these delusive Favonian gales from Downing-
street tnere was one this year which spoke of reduc-
tions in the army.
We ventured at the time to prognosticate the pro-
wls by which this vision, which had evidently issued
from the ministerial elysium by the ivory gate, would
gradually diminish and disappear. We explained how
some pretext or another would be found for subtract-
ing a less number from the army total than was pro-
mised ; hog► the full number of regiments would be
kept on foot, and only a few men pared from the
muster-roll of each ; how the reduction would be con-
fined to the rank aad file and non-commissioned offi-

cers ; and how a large proportion of the apparent
reduction would only be sent to India to be kept out
of eight for a time. The Circular Memorandum from
the Horse-Guards, published last week, and the Army
Estimates, delivered yesterday, would have made
good oar prophecy to the letter, were it not that they
coeviet ministers of trifling more daringly with the
expectations of retrenchment they had awakened
than we ventured to anticipate.
In 1649-50 there were 102,02 men of all ranks
serving at home and in the colonies, in the pas of
the tatted Kingdom : the number asked for 1e36-51
is 108.524. The apparent reduction is 4,138. Bat in
1849-5 U there were only 28,839 men of all ranks of
the Queen's troops in the pay of the East India
Company ; in 1830-51 it is proposed that there shall
be 31,101. Here is a temporary addition of 2,262
to the number of the Queen's troops in the
pay of the East India Company. The actual reduc-
tion, therefore, in the number of the Queen's troops
does not exceed 1,896. W hen the East India Com-
pany no longer needs the additional 2,230 men, they
will be replaced on the pay list of the United King-
dom. The effective strength of the royal army is only
to be 1,896 men less in 1830.51 than it was in
1849-50, though at present JOHN BULL has 4,138
men less to pay for.
Of the 1,896 men of all ranks by which it is pro-
posed to reduce the effective strength of the army in
1660 51. there are 1,700 rank and tile, 164 non-com-
missioned officers, and 32 officers. And these 32
officers see all quarter masters or regimental surgeons.
Not one general, colonel, major, captain, lieutenant,
or ensign fewer is there to be in the army in 1830-51,
than there was in 1849-50. Not one individual of
these ranks is even to be put upon half-pay : and the
32 quarter masters and regimental surgeons are only
to be put upon half pay, while the non-commissioned
officers and rank and file are to be sent to the right
about.
The "(puss charges," as in the Army Estimates
they are not inappropriately designated, for the
➢ffective Forces are (exclusive of what is defrayed by
the East India Company) 4,026,155!. for 1849-50, and
3,9:36,5821. for 1830-51. The difference between
these sums is 89,5731.; but as the charge to be de-
frayed by the East India Company for Queen's troops
in 1850.51 exceeds what was defrayed by it in 1849-
60 by 68,1881., the permanent decrease in our army
expenditure is only 21,405/.
The decrease of expenditure on the Non-effective
Services in 185051 is estimated at 3'2,2_41/., as com-
pared with that of 1819.50. In this, however, there
is a good deal that will require explanation. For
example, there is said to be a decrease of 1,131 in the
number of the out-pensioners,while there is at the same
time an increase of 9,6581. in the bum charged on
their account.
The total reduction of army expenditure contem-
plated it, 1830-51, as shown by the estimates, is
122,814/. ; but of this sum 68,168/. is only a
temporary reduction. The army expenditure may,
and most probably will, be increased by that amount
next year. The permanent reduction does not exceed
44,646/.
A reduction of little more than 50,0001. on an
annual expenditure of upwards of four millions, does
not deserve the name of retrenchment. And this
paltry saving is to be effected entirely at the expeose
of the private soldier. The aristocratic class of our
soldiery is left untouched. With the exception of 32
quartertuabters and regimental surgeons not one offi-
cer is so much as to be relegated to half-pay. The
clothing emoluments of the gallant regimental tailors
are still to be held sacred. The volunteer corps, theee
pot playthings of the privileged closes, are to cost
14,7141. more in 1850-31 than they did in 1819-30.

SHANNON COAL AND MINING CONDANT.—A pre-
liminary meetir•g of persons favourable to the formation of •
company for opening and working collieries and cea► mines
situated on the hanks of the river Shannon, Ireland, was
held last wink at Ellii s lintel, St. James's-street. Tte
promoters stated that the mineral fields upon which they had
obtained very valuable concessions, had been most favourably
reported upon by several persons of high authority in the
scientific world. And in the course of the discussion it was
observed that a district, embracing • population of nearly
2.000,009, could Ito supplied with the company's coal, at
highly remunerative prices, the present supply being from
Sooteh or English coal, the high priors of which necessarily
limited the demand, and consequently prevented the full de-
velopment of tho industry of this large section of the coun-
try. Resolutions for the prosecution of the objects of the
company were agreed to, and for summoning an early
public meeting for the full exposition of the views of the
promoters.