The Express.
London, England, 1861-09-07 00:00:00

THE EXPRESS, SAT URDA Y EVENING, SEPTEMBER 7, 1861.

Auancs PATENT PORTMANTEAUS and
TRAVELLING BAGS with square
LADIES' WA/Witt/BE TRUNKS, IGLASSOuTt.AOM, wits
sever fitting'.
Dr:SPAWN DOXD, WRITING and DEMING CASES. and
Mother :moles tot home or rnatineutal Entnlluyf. Illustrated
atalo_ae• p,.t 1m•.
Also Laurack Furniture es,alorne of Portable Bed.
inewdk. Drawen, Raw ttsakhandodan•4, Canteen•, de.,
too:. free.
J. W. ALLEN. Illannfarturer and Patentee. SS and 31. West
L.OllOll, W.C.

HARMONIUMB.-NEW MODEL .
CILASIIItit. KLUX, sad Cu., 201, RM.'S amt.

.OYBKIIS H HYDROSTATIC TEA and COFFEE
AA 11.1110ULATOIL —1 to 100.0.10 eupa, strung ant brught, ha •
nurarnt. (heat saving. kr..000 *odd. Prow Er. kver)whura.
Phaq.ectlassent trec—J. .LLIM, nahnt, O!. CAnuuri-rtruat.
maul L DAIMON. Nr....t.eud 4‘.0, litegcut•treeL W.

Zht erartoo.

paid the taus, most pertinent. But uit is
the man who pays the tax, it is right that his
human obligation; so far as they reduce his effec-
tive income, should be recognised. When a tem-
porary and a permanent income are treated ac-
cording to the same rule, a cardinal principle of
taxation is violated, for the respective abilities of
the taxpayers are disregarded. A man earning
this year 600/., but who next year, from loss of
health or loss of business, may be earning nothing,
cannot be considered to have even now really the
same income as a man who receives 6001. a year u
the rent of a freehold farm. Both receive, indeed,
the same sum, but both have not the same sum to
spend. The first must forego the enjoyment of a
part of his revenue, or lose self-respect and fail in
duty ; the other, vrterix paribus, may properly
expend the whole. But now, if the Legislature,
declining to distinguish between the two cases,
looks only at the equality of their receipts, it
evidently treats them unequally ; the same money
is demanded of both, but not the same sacrifice.
Thu true measure of a man's income is its available-
ness for purposes of expenditure, and those whose
incomes are temporary and precarious are under
obligations and even necessities which others are
not under, to abstain from a portion of their in-
comes. As they abstain from it, it cannot in
fairness be regarded as part of their income for
the purposes of taxation.
These principles were combatted in Mr. Hue-
BARIo'S Select Committee, on grounds which we
shall find an opportunity of investigating. But
they cannot be shaken. Difficulties attend their
application—that is not denied ; but let the Legis-
lature show a disposition to do justice as far as is
possible under the application of broad rules, and
those who are now aggrieved by the unequal ope-
ration of the law would not show themselves un-
reasonable. But to allege, as the Select Com-
mittee has done in its Report, that the objections
to the inequalities of the tax are objections to its
nature and essence, is the sure way to undermine
and subvert it altogether.

LATEST lEMALIGENCE.

ANICRICA.

NEW YORK, Avoca 28, 11 A.ll.
An important expedition under the command of
General Butler left Fortress Munroe on the 26th
inst. It consisted of the frigates Minnesota and
Wabash, the war-sloop Pawnee ; the gunboats
Monticello and Harriet Lane ; two proponent, and
numerous small craft. The vessels carry BM guns
and 4,000 men. Their destination is unknown.

It is reported from Walden' Virginia that a por-
tion of thu Federal force wider General Rosen-
era= hail been surrounded, and badly defeated, at
Summerville by the Confederates under General
Floyd. It is also reported that the Confederates
in North-eastern Missouri are retreating out of
Missouri, and that the Federals have left Athens
in pursuit.
The British war steamer Rimeldi has arrived at
New York.

NEW YORK, Ammer 27.
(Per Perris via yuresstowo.)
A deputation of New York and Boston bankers
has left for Washington iu order to urge upon Pre-
sident Lincoln a vigorous prosecution of the war.
Thu Confederate pickets have approached nearer
Arlington, but no attack is anticipated.
Throe ladies have been arrested at Washington
as Confederate spies.
The Federal Government has interdicted three
New York journals from passing through the post.
The Mayor of Washington has been continud in
Fort Lafayette.

Fort Fillmore has surrendered to the Southern
troops.
The Federal Government has appointed an agent
at New York to deliver passports to travellers
leaving the United States.
The opinions of the English press form the
leading topics of discussion in the New York
journals.
Numerous arrests continue to be made.
The Iliberniau and the City of Washington have
arrived out.
CORRERCIAL INTELLIGENCE
NEW YORK, Acneere 27, Evixece..
Money abundant. Exchange quiet; ou Loudon,
1071 to 107/. Stocks very dull : New York Cen-
tral, 731 ; Erie, 24i ; Illinois, 841,. Cotton firmer,
with moderate demand : Middling Upland, 180.
to 181 c. Flour and wheat in good demand for ex-
port. Wheat, 2c. lower. For corn good inquiry.
Provisions unchanged. Coffee quiet. Sugar iu
extensive demand. Molasses quiet,

QUEENSTOWN, figrr. 7.
The Royal Mail steamship Persia, which arrived
here at 12.30 a.m. to-day, left New York on the
28th hist., and brings 124 passengers. She landed
the English and Irish mails and 13 passengers, and
proceeded at 1 a.m., all well.

EXPRESS FROM PARIS.

ORGY OLR OWN CORRESPONDENT.)
PARK FRIDAY EVENING.

The semi-official lithographedcorrespondeMs;;n-
dorms the rumour of a double matrimonial alli-
ance bctween Italy and Portugal. Victor Em-
manuel, it is said, will marry Donna Maria Antonia,
the King of Portugal's sister, while Don Pedro
will take for a wife the King of Italy's second
daughter, and will thus become the son-in-law of
his brother-in-law. It is suggested that the rapid
recognition of Italy by Portugal is evidence of the
probability of this arrangement, which the French
writer assumes will be disagreeable to England.
The Moniker at length officially repudiates the
pamphlet. Of course this disavowal does not affect
the theory that it was published with the conni-
vance of the Emperor but without the sanction of
any of his ministers. There is nothing astonishing
in this supposition when we remember that on the
eve of the coup d'oftel, and on many other occasions,
ministers knew nothing of what the Emperor's real
intentions were, and in all honesty set the Moniker
to work to deny facts which almost everybody but
themselves felt quite certain were imminent. The
Temps now says that, whatever may be the origin or
the inspiration of the pamphlet, it has "produced
au effect to which it is impossible to shut one's
eyes. It responds to the public feeling which
calls fur a solution, and in this point of
view retains its importance even after the
official note." At the same time I report with
sorrow that, according to a great accumulation of
testimony, there is lees hope of the evacuatioa of
Rome than there was a little time since. It is a
remarkable fact that the Constitutionnel, which on
the first blush gave au unqualified approval to
Baron Ricasoli's circular, is now instructed by
somebody or other to reverse its judgment, and in
the moat unblushing manner asserts that the
Italian minister is mistaken in attributing the
present state of Southern Italy to the pontifical
court and its manoeuvres.

Meanwhile the church of Rome continues to repay
the French Emperor's protection with blind ingrati-
tude. I hear from Athens, andthefact will, I believe,
be proclaimed in the official press to-morrow, that
the catholic clergy there refused to say a mans for
the Emperor on his fke day, August 16, and that
the consul, rather than have no religious service at
all, was fain to ask for the heretical ministry of a
Greek priest.
The Bourse, possibly on account of the renewed
uncertainty about the affairs of Rome as in-
dicated by the note in the Moniteur, was weaker
than it has lately beau. The Rente fell 20c. fur
cash, and be. for account, closing at Mr. and
89fr. 20c. There was au indisposition to do busi-
ness. Mobilies fell 8f r. 75c. The Northeru and
Lyons railways fell Mr. each, and Southern6fr. 25c.
I am told that the telegram stating that M.
Perusal has made a "concession" of the Italian
railways comprised in the broken off contract with
Talabot is a misrepresentation. The concession is
yet to be made, but the state, wishing to give employ-
ment to labourers in great want of it, has agreed
with certain contractors for the execution of the
works from Tronto to Foggia and from Foggia to