The Northern Daily Times.
Liverpool, Merseyside, England, 1857-03-13 00:00:00

IrRECE4 OF CHANNEL STEAMERS.

If we refer to the report for 1855, which has just been
issued, of the Lords of the Clnamittee of Privy Council
for Trade, we shall find ample evidence of th 3 fact, that
disasters, on and near the coasts of the United Kingdom,
are fearfully on the increase. The total number of wrecks
and collisions reported in the last four years, are as fol-
low:—in 1853, 832; 1834, 937; 1855, 1,141: 1855, 1,153.
Thus showing a very alarming increase of disasters.
The wrecks and strandings, as regards steamers, are
chiefly caused by reckless navigation. The neglect of
the most ordinary precautions are painfully observable,
such as the use of the lead, lying to in thick weather,
in fogs and snow storms, and giving the land a good
berth, instead of hugging it too closely in dark
weather. The disregard of such obvious and simple
precautions lead to the great majority of steam-boat
disasters by wreck anl strandinga ; while the three
leading causes of collisions are—neglect to show lights,
bad -look-outs, and misapplication or neglect of
the rule of the road at sea. In a commercial community
like ours, it is of vast moment that the utmost diligence
and the constant observance of the ordinary precautions
of careful seamanship should be impressed on captains and
chief officers, especially of our chancel going steamers.
The class of steamers are now so improved, and the speed
at which they go has become so great, that we must
naturally expect a recurrence of terrible catastrophes,
unless such precautions are adopted.

Exclusively for CLOTHING BOYS from 6 to 20 Years.

LEWIS & COMPANY, R tnelagh street.

FRBNCII GsooftaPaY.---The 'Constitutionnet has lately
been at some pains to expls.in to its French readers the poli-
tical and social institutions of England, and has discussed,
in several able articles, the dreadful condition of the unem-
ployed poor in London. It is now equally profound upon
thi, prospects of the general election. In one of its most
recent lucubrations, the Constitutionnel solemnly announces
that the West Riding is "La partie Orientate de Londras I',
On Monday night Miss Helen Fancit reappeared at
the Theatre Royal, Gla.gew, after an absence of three
years, and was enthusiastically welcomed by a very large
and brilliant assemblage.

CARDINAL WISRNIANON SOCIAL CR1RC......A.t irloortields
Chapel, on Sunday evening. Cardinal Wiseman delivered
a first lecture on the social crimes of the day and their
remedies. With power and eloquence he traced the
history and assigned the causes of social vice in the diffe..
rent ages of society, and showed that those from which
we are suffering at present are indicative of a social state
which has reached its apogee. He touched upon the
influences whiCh society, and especially the press, may
exercise in controlling social .crime' and showed that as
religion alone can afford the principles and sanction needed
to correct great social errors, it was the office of the
ministers of religion not to pass over in silence the crimes
and vices of the day, but to trace them to their origin,
and prescribe their reme The lecture, which was
delivered before a crowded and attentive assembly, took
more than an hour in delivery. _ -

OPEN OR CLOSED PORTS IN CHINA?--A private letter
from St. Petersburg states that a column of troops had
been despatched by the Governor of Russian Siberia in
the direction of Kiahkta, on the Chinese frontier, in
consequence of an agreement with the court of Pekin.
The Aloniteur de la Flotte gave also a summary of instruc-
tions, pnrporting to be issued by the Emperor of China,
closing the five ports on the seaboard, but making a
special exception in favour of the overland traffic along
the Siberian frontier. Perhaps the connection between
these two notices may not be clear to your readers with.
out a little explanation. Kiahkta is .a Russian settlement
of more than a century old, a little to the south of Lake
Baikal, and constitutes, with the Chinese frontier town
Maimechen (which is in immediate juxtaposition), the
emporium through which the whole of the overland tea
for Russia passes. It is by this channel that the article
originally reached Western Europe, and if all interoourse
with the Chinese seaboard were stopped—as is contem-
plated in the Imperial instructions above referred to—by
this channel only would all consumers, not only in Europe,
but in America also, be able to obtain it. The whole tea
drinking world would have to content itself with obtaining
from St. Petersburg what supplies it could, after every
ounce had been brought a distance of nearly eight
thousand miles by land transport and river navigation.
The cost of transit is such that before the late war
scarcely anything was drunk throughout the whole
kingdom of Poland but smuggled Canton tea,
which was every year penetrating further and
further into the interior of Russia, as may be well
imagined, when it is stated that the average wholesale
price of the common tea was 270 copeck, (8s 10d) and of
the best 410 copecks (13s 8J) at Moscow in the year 1854.
What it would reach to were the demand suddenly
increased to any great extent defies all conjecture. One
thing is plain—that it„ would deprive not merely the
common people, but the great bulk of the middle class, of
all participation whatever in the "cups which cheer but
Lot inebriate."

THE LIVERPOOL FINANCIAL _REFORM
ASSOCIATION:

The weekly meetings of the Council having been suspended
for a fortnight, in consequence of the absence of the secretary,
on leave, a special meeting was h, ►d on Saturday, to bring up
arrears. There were present—the Pretident, Robertson
Gladstone, Esq , Messrs. 04 RObertoon, F. Boult, Y. Smith,
-- Finch, J. C. Cotbally, and ft, W. Ronald.
The corre.nondence Wein led letters from Mr. W. Stokes,
secretary of the Peace Conference at Manchester, (a De"?
member, who forwarded 30s, intending £1 as payment for the
publications, and 108 as his annual subscription) ; from p.
Tennant, Ftri., of London, stating that he is engaged in elabo-
rating a plan of direct taxation ; from J. Revans, Esq., secre-
tary to the Administrative Reform Association, in reference to
three pamphlets, recently i-sued by the Association, of which
copies were forwarded; from Mr. J. Copetnan, junior, of the
Norfolk News, referring to an article in that paper in favour
of direct taxation ; and to a letter from M.. Warner, the city
member, who is said to be favourable to it ; from Mr. Francis
Forster, barristers of Selby, who proffers to disseminate the
publications in the principal towns of Yorkshire, with a view
to obtaining additional members; and from Mr. Julius Part
ridge, secretary to the Birmingham Income 'fax Reform Asso-
ciation, urging that the views of the two associations as to the
justice and advantages of direct taxation are identical, excepting
that the one advocates a tax on real property only, whilst the
other would include incomes derived from other sources,
including personal exertions, which the Birmingham Associa-
tion holds to be a " manifest fallacy."

INCOME AND PROPERTY TAX.

The last letter gave rise to some discussion. Members who
had read the pamphlets of the Birmingham Association (of
which several copies had been forwarded) spoke highly of their
merits. It was held that the best mode of carryi►Tg out the
principle that every man should contribute to state necessities,
according to his means, was by the capitalization of incomes,
from whatever source derived, according to their actual or
calculated value ; and that income affords the only general
means of ascertaining the value of property ; but that if real
property only were taxed, at proposed, the burden would soon
be diffused, and find its level ; and in America, where the
taxation, excepting for federal purposes, is all direct, and
imposed on real property only, being, in some of the States, as
high as 21 per cent. on the actual value ; and where, in
consequence, house rent is much higher than in this country.
It was observed that hero the object seemed to have been to
make the income tax as oppressive and unpopular as possible,
and that there was an obvious desire on the part of ministers
and members of parliament to get rid of it altogether, because
it reaches themselves, and they find it more convenient
to throw the burden on the community at large.
Amongst the hardships enumerated were the levying
of the tax on small dividends in the funds, and the trouble,
delay, and expense of getting the money returned, in cases where
the whole income of the party, from all smarm, is less than
£lOO. The case of a domestic servant, who had 6s 4d
stopped this way, was mentioned. It was suggested that
there ought to bo an officer on the spot, empowered to hear
appeals on oath, and settle the matter at once, thus obviating
the necessity of applications to London. It was also observed
that all railway shareholders have to pay, whether liable
or not, the directors declaring dividends free of income
tax, which they pay out of the general funds of the company.
The non-allowance of deductions from income, on account
of bad debts was also alluded to as a great injustice. One of
the members stated that the firm with which he was connected
having a debt of £1,600 or £l,BOO owing by a concern which
was abent to became bankrupt, they made inquiries whether
they would be entitled to deduct it from the year's return
and were told that they could not until a final dividend was
declared, and the estate wound up. It was maintained that
the proper course would be to allow deductions for bad debts,
and charge for dividends in the year in which they are paid.
The mode in which ministers have dealt with the income tax
was cited as showing what btd financiers they are. They have
taken off the war 91 as it is called ; but had they reduced the
tax to 10d, instead of 7d, as each penny produces a million,
they might have taken off both the parer and the fire insur-
ance duties.