The Sun.
London, England, 1864-04-15 00:00:00

MEMBERS OF THE GENERAL HIGHWAY

BOARD.

/And, by whose directfi us, d whether up n the recom•
mendation of any local magistrate, and whether upon any
representations of breaches of the peace co al,ttted or
apprehended, 160 additional police were recenty dered to
proceed to the town of Lisburn, and there to remain ?
Sir R. PEEL said that in consequence of the report of
a magistrate of the neighbourhood it was apprehended that
political feeling was so strong in Lisburn that disturb-
ances would take place. This magistrate stated that
there were placards posted in the town bearing the inscrip-
tion of "Verney for ever, and down with the petitioner,"
and that the town was paraded by persons with guns and
sticks, and 107 policemen were sent to preserve order, a
course which was approved by another magistrate in the
neighbourhood.
THE INCOME-TAX.

Mr. HUBBARD asked the Chancellor of the Exche-
quer, whether he proposed to re-enact the income-tax as it
stood at the close of 1863, or whether he proposed any, and
if any, what, change in its provisions.
The CHANCELLOR of the EXCHEQUER answered
the first part of the question in the affirmative, and the
latter in the negative.
THE DANISH QUESTION.
In reply to Mr. B. OSBORNE,

Mr. LAYARD said the French despatch on this subject
was not officially communicated to the Government.
THE MALT DUTY.
On the mo'..ion for going into committee of ways and
means,

Colonel. BARTTELOT moved that the consideration of
the dut:tes upon sugar be postponed until the house had
the 'opportunity of considering the expediency of the
reduction of the duty on malt. He contended that
beer was an indispensable beverage to the agri•
cultural labourer in this country, and that it was de-
sirable that a portion of the surplus revenue at the disposal
of the Chancellor of the Exchequer should be applied to the
remission of the malt duty.
Mr. COBBETT seconded the motion, and argued that
the duty on malt operated most injuriously on the agricul-
tural class, and in many cases led them into the consump-
tion of ardent spirits from being unable to obtain in many
rural districts good bear.
Mr. SURTEES also supported the motion, and as the
representative of an agricultural district said that ho had
hoped the Chancellor of the Exchequer would have an-
nounced, in conformity with the wishes of the house, that
he intended, at all events, to make sot:n.l reduction in the
malt duty, and that any future surplus of the revenue
should be applied to its total abolition. (Hear, hear.)
Mr. J. PEEL likewise supported the motion, pointing
out the injurirus effect of the Malt Tax upon the agricul-
ture or 'h. county.
Mr. STAN HOPE undertook to show that, balancing the
c aims of malt and sugar to the proportion of the surplus of
£2,570,000 proposed to be applied to the reduction of the
sugar duties—namely. £l,33o,ooo—malt had a prior clam,
which ho proceeded to demonstrate by deductions from a
long array of figures. He shswed that the consumption of
sugar tad largely increased, proving that the duties were
not burdensome, and he neutralised the argument that a
reduction of the Malt Tax would be a great.r boon to Eng-
land than to Scoilana and Ireland by connecting that tax
with the spirit duties, which operated in a contrary direc-
tion.

Sir E. DERING said it was much to be regretted that a
question of so much importance as the Malt Tax should be
presented in a shape whfch rendered it impossible to arrive
at a satisfactory conclusion—namely, as a question of malt
versus sugar, which brought into the field the great sugar
interest. He supported the motion, but should have been
batter pleased if the issue had been raised simply upon the
tax itself.

Mr. BEACH, in supporting the motion, argued that the
reduction of the malt tax would benefit both producer and
consumer, and that its history showed that the increase of
consumption had been checked by the oppressive character
of the tax.

Mr. ALCOCK advocated the entire repeal of the malt tax.
Lord R.IONTAGU, in reply to Mr. Cobbett, observed
that the reduction of the malt tax would not make the differ-
ence of a farthing in the price of a pot of beer, and that, in
considering the labourer, his wife and family should not be
forgotten, who had an interest in the cheapening of tea and
sugar. He opposed the motion not only upon economical
but upon moral grounds. He was no advocate of the malt
tax, and if he saw his way to its repeal, he would vote for
it ; but when it was known that it could not be taken off,
such a motion was not a fair one.
Mr. P. -URQU EIAR T defended the reduction of the
Sugar Duties as a relief to a suffering interest.
Colonel NORTH complained of some remarks of Lord R.
Montagu.
Mr. PUGH, tho-igh he looked forward to a repeal of the
malt tax, could not support the present motion.
Mr. WESTERN opposed the motion, believing that a
reduction of one-fourth of the Malt Tax would be of no ad-
vantage to the agricultural interest.
Lord INGESTRE cordially supported the motion. He
thought the reduction of the malt tax would tend to im-
prove the quality of beer, and lessen the temptation to in-
dulge in ardent spirits, the incentive to vice and crime.
Sir B. BRIDGES likewise supported the motion.
Sir F. CROSSLEY disputed the assertion of Mr. Cob-
bett, that beer was a necessary of life to a labouring man.
Mr. P ACKE spoke hhortly in favour of the motion.
Mr. DU CANE did not quarrel with the principles of

the Budget ; but the rule which should guide the house in
tha reduction of taxation was justice and fair play, and, if
that principle were fairly carried out, the malt tax had a
priority of claim for a reduction of duty over sugar. It was
originally a war tax, and its reduction had been regarded as
a complement of the repeal of the Corn Laws, and an essen-
tial part of the Free-trade movement. He disputed the in-
terence drawn by the Chancellor of the Exchequer from the
price of barley, which he had assumed from that of the best
barley ; but those who asked for a twine, ion of the malt tax
were the growers of interior barley. The benefit to the
farmer by the reduction of the tax would be great ; but it
would be as nothing to that conferred upon the consumer.
He enumerated the ingredients infused into the " villanous
decor.:tion" sold to labouring men in country beershops
under the name of beer. H. pointed out a fallacy in the
argument of the Chancellor of the Exchequer, that the malt
tax was only an English grievance, observing that all that
was asked was that the malt tax might be put on the same
footing as other branches of the revenue.

Mr. ( OBDEN observed that there was no rule more

deserving of attention by those who took charge ,iquestions
in that house than that one question should not be brought
into collision with another with which it has no connexion.

Colonel Barttelct had not observed this rule, having blended
together the two questions of the malt tax and the sugar
duties, He should prefer abolishing the sugar duties.
Sugar appealed to the sympathies of all—of working men,
their wives, ‘nd children. He acknowledged his objections
to the malt tax, which appealed to the Legislature in the

interest of producer and consumer, and he thought there
was good ground for asking a repeal of the tax as a com-
pliment of the free. trade policy. If the tax was repealed,
it .id not follow that the consumption of malt would largely
it crease ; but other sources of revenue would become more
productive without any greater consumption of intoxicating
liquors. The expenditure might also be greatly reduced.
Ile recommended Colonel Barttelot not to take the sense of
the house on his motion, which would oblige him (Mr.
Cobden) and others, favourable to a reduction of the malt
tax, to vote against it.

After a few remarks by Mr. BARROW in support of
the motion,

Mr. M. GIBSON complained that the resolution was
vague and indefinite. He was no friend of the malt, tax ;
but when the house was asked to assent to the proposal to
reduce the tax by one•quarter it should seriously consider

whether the malt tax could be so dealt with advantageously.
The loss of revenue by the proposed reduction of the sugar
duties would be £1,330,000 ; but a reduction of one-
quarter of the malt tax would cause a loss of revenue
in the present year of L 1,880,000. Such a reduction in
the tax would not cheapen beer, nor would it benefit the
farmer. Sugar was more extensively used than beer; it
entered into the consumption of every family, and no
article in our tariff was of greater commercial importance.
He had no doubt that the house would support the proposal
of the Government.

Mr. R. LONG asked the Secretary of State for the Home
Department, whether Magistrates, resident in places which
are exempted from th,! operation of the Highway Act, are
or are not ex-officio members of the General Highway
Board of the district in which they reside.
Sir G. GREY rep!ied in the negative.
THE IRISH CONSTABULARY,

Mr. BASS believed that the proposal to take off the war
duties on sugar was generally approved. He suggested cer-
tain practical objeotions to a reduction instead of a repeal of
the malt tax.
Mr. BENTINCK suggested the difficulties with which

Uapr. r.rticuD.LLr aehodt ho Ohi f c y for Ire.
land if the Irish Government had directed the Inspector-
Gmolal of Constabulary to recall the instructions issued to
the police on the 27th of October, 1862, with reference to
the Act 25 and 26 Vic., c. 114, and to issue fresh instruc-
tions in conformity with the provisions of the said act.
Sir R. PEEL said the subject had been referred to the
Irish Crown law officers.

this question was complicated. He considered the repea
of the malt tax was impossible without an entire revision

the whole system of our taxation, and especially of the un-
fair and onerous portion borne by the rural districts.
The CHANCELLOR of the EICIIEQUER, after a
few preliminary observations, adverted to the bearing of the
taxation of beer and ardent spirits upon the three kingdoms.
It the malt tax was to be approached, it ought not to be
approached, he said, in the manner proposed, by fractions,
or without considering its relations to the whole system of
'axution upon beverages. The question then before the
house was a comparison between malt and sugar, and be
believed that, had the Government giv,-nn priority to malt,
an outcry would have been raised upon the opposite benches.
The prorosat they had made was dictated by sound policy,
and he believed the house would support that proposal,
which reduced the duties upon an article so intimately con-
nected with the welfare and comfort of the people.
Mr, DISRAELI observed that the question had branched
out into three distinct subjects—the expediency of a total
►epeal of the malt tax, the remission of a part of the tax,
and the engagement which Parliament had entered into
with the country as to the remission of taxation generally.
After briefly discussing the first two subj-cts, he addressed
himself to the last, which, he said, was the most important
point that ought to govern the con-ideration of the house in
this matter. He reviewed the circumstances under which
the engagement had been entered into, and though he had
not changed his opinion on the malt tax, insisted upon the
duty of fulfiling that engagement with the country entered
into at the period of the Crimean struggle, that the war
duties should be remitted.
Mr. MORRITT said, though he deprecated the manner
in which the motion had been brought forward, he would
never'heless back it.
Upon a division, Colonel BARTTELOT'S resolution was
negatived by 347 to 99.
The house then went into a Committee of Ways and

LIGHTS FOR VESSEL 9.
Mr.I3ENTINCK asked the President of the Board of
Trade whether any penalty attached to vessels not carry-
ing the proper lights prescribed by the Merchant Seamen's
Act ; and if vessels infringing those regulations wore sub-
ject to penalties, what those penalties were, and what was
the proper course to take for recovering them
Mr. M. GIBSON said that, by the Merchant Seamen's
Act, any infringement of the regulations relating to the
placing of tnese lights in vessels subjected parties so offend-
ing to indictment.
HARBhUR OF HOLYHEAD.
Mr. STANLEY asked the President of the Board of
Trade what steps were being taken to mark more distiuctl)
the Platter Rocks in the Refuge Harbour of Holyhead ?
Mr. M GIBSON said that buoys would be placed so as
to mark distinctly the situation of these rocks, but there
Was no decision as to any plan respecting the placing of
lights in the harbour.
VOLUNTEER DRILL INSTRUCTORS.
General BUCKLEY asked the Under. Secretary of State
fer Wur whether it was in contemplation to provide the
drill instructors of volunteer corps clothing and accoutre
ments in the same manner as if they were in a regiment of
the ling ?
The Marquis of HARTINGTON explained that if, in
addition to the pay which these inspectors received, they
w
ere also to get clothing, it would place them in a better
position than sergeants of the regiments of the line, which
was not intended.

ELECTION DISTURBANCES AT LISBURN.
WEIITESIUE asked the Chief Secretary for Ire-

Me us, when the several resolutions for giving effect to the
propositions contained in the Budget were a_ reed to, after
diamssion, except that on the Fira Insurano, Ditty.
The Report of the Committee of Ways ind Means was
brought up and agreed to.

The remaining orders and motions having been disposed
of, the house adjourned at a quarter past 1 o'clock.

Government th© poi'cy of wnich I had strenuously
opposed, I felt that there was but one course for me
to adopt in so peculiar and delicate a position, and
that was to cOnfine thyself to the most strictly im-
partial narrative of that which I myself saw or fully
astettained ; to exclude politics from my correspon-
dence ; and, while avoiding that partisanship into
which it is net difficult to be led by good will
towards those with whom one daily associates, to
render full justice to the army with which I lived.
And this is what I have done, or at least striven to
do; and I think those would be mistaken who should
imagine they detected a bias in my correspondence.
I could cite the names of other foreigners, now at-
tached in one capacity or other to the Prussian
army, who, like myself, have heard with regret and
disapproval of the slur attempted to be cast on the
courage and discipline of its soldiers. The same hos•

tile and unscrupulous tongues which announced
that hundreds of executions had taken place by
order of General Gableez—an officer whose gentle-
ness and kindness of heart are as well known as his
brilliant gallantry in the field—have endeavoured
to make the Pr,..mian soldier appear as a coward,
deaf to his officer's voice, and on whom blows are
well bestowed, but have little effect in the way of
making him advance against an enemy. I can assure
you that these young soldiers need no such stimu-
lus. They are obedient, well disposed, and coura-
geous, and an excellent spirit pervades them. They
are cheerful—a quiet gaiety, not noisy and obstrepe-
rous—and I have never heard them repine under any
fatigue, hardship, or privation. I should be surprised
if proof could be given of an instance in which they
did not readily follow their officers but needed driv-
ing on, As to the story of their being beaten to
induce them to advance, none acquainted with the
usages and system of the Prussian army of the pre-
sent day will think it worth refuting. The great
fault of the Prussian soldier is his youth, which dis-
qualifies him for the fatigues of a long and severe
campaign. In this army there is a leaven of older
men. taken from the reserve ; but they are only a
small minority, or rather a fraction. Most of the
others are mere boys. The Guards are, perhaps,
the least adapted of any to bear toil and hardship.
You are aware that the Prussian conscripts are ed
in their respective provinces, where those who pass
hrough remain in the line regiments, white the big
residue found in the sieve ate sent up to Berlin for
the Guards, in whose ranks are thus assembled all
the tallest men in the country. But as such men
rt quire ni)re time to become formed and set and
strong than smaller men do, I take the Guards to
be the regiments which have the least stamina and
which would soonest break down. 'They are fuil of
big beardless youths. Some of the light infantry
battalions, the Jagers, composed of small men,
although of much the same age, are more compact
in build, manly-looking, and capable of resisting
hardship, The Guards are very good for a" spurt."
I am told that, coming down from Jutland, some of

their battalions m arched 15 German miles in 2 days.
A vary good trait in the character of the Prussian
soldiers is their kind treatment of their prisoners,
which I have had repeated opportunities of observ-
ing; and even after death they show them the re-
spect which brave men owe to each other. In West
Duppel churchyard is a cross bearing the inscription
" Here lie 25 brave D,nes, who died the hero's
death on the 17th of February, 1864." The cross
and inscription were placed there by the soldiers of
Gen. von Roeder's brigade, who buried the Danes
after the sharp flea on the above date. They
needed no prompting to pay this homage to the
memory of a gallant foe.

1 P. M .

The bombardment began at half past 10 o'clock this
morning, and I have just returned from observing
it, from a height near the Yenning Bund, wt etas,
in clear weather, every shot fired at the first saven
forts can be noted, as well as its effect. But,
althlugh the deuce mist which lay over the
country this morning has partly cleared away, the
air is damp and heavy and no breath of wind is felt,
so that the smoke, instead of rising and drifiing
away, spreads over the earth and there lingers,
masking much of the view. The fire is general and
heavy. lam told that 96 guns ere at work to-day,
and judging from what I saw and heard I should not
think the estimate exaggerated. There are the mor-
tar batteries, erected lust nisht without opposition
from the Danes, the riflA guns in both parallels, the
Gammeisrnark batteries, three others on tueslme line
(part of the fl ink fire) but within theVenoing Bund,
a twelve-pounder battery to the right of the
Roheoberg, and a 24-pounder battery on the high
tank at the intican.st corner of the Band. This

last. is icr the Mate Krake, should she come, which
t-3
-day she d ,es not seem ii:clined to do, but lies
ow at a considerable distance from the entrance cat
that inlet. It is reported that she went towards
Eckerosund early !Ili, morning and was fired at b 3
tte Ainoer batteries; but I know nothing of th,
truth of this. Besides the batteries enumerates
and which were known, and some of them near
to me, I could discern the smoke of others away
towards the left, which the inequalitiesof the ground
concealed from me. The fire was very steady, and
at times, when the smoke fitted a little, one conic
plainly see the shells and bombs plun,4ang into
Forts 1,2, and 3, which, if anything can dilapidate
hem, must be pretty well knocked about by this
time. The Danes fired very little from those forts,
if at all. I sometimes thought I discerned the
smoke of a gun rising from one of them, but the
view was so indistinct, owing to the clouds of smoke
and dust, that I could not be sure it was not the
i3urstiog of a Prussian shell. I certainly did not
see any Danish shells burst on this side, and as
they are apt to do so in a conspicuous manner, high
in the air, I almost doubt whether any were fired,
at least against the Prussian right. So, perhaps,
the Danes continue their old tactics of shutting
themselves up in their bombproofs and leaving the
Prussians to blaze away to their heart's content.
Later in the day we may hear something of the
effects of the cannonade, but as I have to send my
letter into Gravenstein, whence the post departs at
half-past three, I must conclude.

REUTER'S EXPRESS.
COPENHAGEN, April 11.
The latest reports published by the Ministry o
War were as follow :

" April 9.

" Advices from headquarters state that the vehe-
mence of the enemy's fire yesterday (Friday) was
very great. From the Broager batteries alone, which
had remounted new guns, 1,150 shots were fired in
the course of the day, while the far more vehement
fire in the front could not be kept under. The
enemy's parallels and batteries were advanced yes-
terday to within 600 paces of our left wing, and
occupied by a strength of 1,000 men, notwithstand-
ing our energetic fire. Part of Ragebol (Rackebull)
was set on fire by our projectiles. Nearly 70
wounded were brought in. The bombardment of
Sonderbrirg was continued last night, but the fire
was weak.

"April 10.

"The bombardment of the Duppel position and
of the tow❑ of So:lderborg was weaker than usual
yesterday, but shells were ►hrown upo❑ the ground
in rear of the position. Twenty-two wounded were
brought into hospital, the majority, however, only
slightly hurt.

" Aprit 10, Noon.

" AdvicPs from headquarters ennoun,2e that yes-
terday and to day (Saturday and Sunday) thick fog
hqs covered thu ground in front of the pobition. The.
enemy has prob,bly availed hignsilf of it to extend
his works. After a weak bombardment during the
night fire reop, ned at 10 this morning with 2reet
veht 'Bence, being specially directed to the ground
in rear of the works. Occasional shells still fal
into Sonderborg, but the flames they kindle are im
mediately extinguished.

" April 11.

"The heavy fire of the enemy was kept up al
yesterday unt it 7 p.m. Our loss in wounded is, how.
ever, only 20 men. Duppel windmill was burn;
down.

THE SUN, LONDON, FRIDAY EVENING, APRIL 15, 1864.

since you, the noble people of Italy, made a gigantic
step in advance towards the sacred end of unity and
civil freedom. 'the sighs Which resonnded from your
beautiful country over the entire universe and deeply
moved all free nations were replaced by indescrib-
able exultation at the dawn of your regeneration,
the most splendid achievement of the century. You
now stand equipped, strong through concord, free-
dom, and dominion over a great country, caltnly and
courageously awaiting 'the future, which may per-
haps soon lead you to new battles and victories.
" When you recently fought heroically for your-
selves by the side of the French, you fought at the
same time the battle of freedom, of civilisation, and
of humanity for every people that, like yourselves,
has suffered under the national arrogance and detes-
tation of liberty manifested by German powers. Bur,
Italians, many of your countrymen stand now in the
Austrian ranks, side by side with Poles, Magyars,
and Czechs, fighting for a cause alike hateful to you
and to us. This fact hasfilled our hearts with sorrow.
Hundreds of Venetians have fallen in battle or have
succumbed to the hardships of a winter campaign in
our rigorous climate, and yet we have no quarrel with
you. The nation situated between us—a nation
greedy of conquest and hostile to liberty—is your
enemy and ours. Recently it was you who waged
war against this people to free a portion of your
country from its domination. Its arrogance then was
humbled; it wag pressed back within narrower fron-
tiers, and compelled to accede to a degrading peace.
It is now our turn—a small nation hardly a tenth part
as numerous as yours—to maintain a life and death
struggle against this same enemy. He sends out his
hordes upon a foray against us, and relying upon the
circumstance that a number of Germans have immi-
,
grated into Schleswig and have been hospitably re-
ceived, supports Germany in her attempt to gain
possession of this ancient Danish freedom. He desires
to rob us of our nationality and our civil freedom,
which are our strength and our pride. He endeavours
to gain eVisfaction from little Denmark for the
humiliation 3o r hive inflicted upon 1 i at.d to
re o or ft0,,1 us the a. re s Hoy, from han by )
eroism.

"I ss a t i ter exrerience 'hat the peop es of
E ope dv de t ei fo ces %* he t (F, endeavour
ang ea h nation o, ,o resist opp ess n
d wro g. It is a b tter exper enco
Powers wt o a or fre .cout et,nn ng,y know how
to over throwthe'r opp rrenta singly, aveilir g them.
teves of oe c nye, ed oatio t enclave t‘ e-.
" ItalibnA I 3 oar cause :a s are I d will 8( m day
prevail. You command resources which mea-
sure themEelve s with those of the eoemy. Our cause
too is holy ; we fight fir our lives and our hopes,
and, although in spite of the enormous superiority
of the enemy we are not by al,' means vanquished,
a heavy bu• de 3 sets upon our th)uld,ls. The por-
tion of our country adjoining Germany is overrun
by the enemy, and we stud alone—alone agLi9st
two of the first military powers of Eurcp. We
are unable to expel them from the peninsula. It is
true that we are still more than a match for the
enemy at sea, and can inflict on them sensible losseB
n that element; but even these will be lessened .t
Austria should find herself able to despach a large
division of her fleet from your waters, manned by
Sour seamen, to watch our coasts.

" If wa are still compelled to stand 01( ne in
futlL e, we mutt ultimately succumb. Victory
shall east the enemy cl ar, if he attain it; and many
more will follow those who have already met
their death upon the t allefields of Schleswig
and Jutland. But, Italian brothers! if Germany
is now permitted to vanquish us, you will have lost
an ally who labours for the same object as your-
selves, who fights for freedom, for right, for coun-
try, and for honour.

"We send you our greeting in fraternal affection."

Progress of the Thames Embankment.

SPIRIT OP THE PUBLIC JOURNALS.

A sub-committee of the Board of Works, from the grand
committee, under whose supervision and control the exten-
sive works intended to form the northern embankment of
the Thames is confided,with their engineer, Mr. Bazalgetto,
a few days since inspected the wc.rks at Westminster-bridge,
and the several points on the line eastward, where large
bodies of men, under the direction of the contractors,
Messrs. Furness and Ritson, are employed in the prelimi-
nary arrangements for the construction of the new em-
bankment and street from Westminster to Blackfriars-
bridge, and thence to the Mansion-house.

Subjoined we furnish an account of the prescnt state of
the works, and also an outline of those connected with this
great project

TIMES.—Those who have followed the operations
of the Schleswig campaign are aware that the siege
of Dybbel is being pressed with increasing vigour
by the Prussians, and that in a few days it is likely
that a general assault will be thadei The telegraph
informs us that firing has begun frane the third
parallel. Our correspondent, writing nearly a week
ago, speaks of the terrific fire which the Prussians
were pouring in. The shot and shell thrown by
them averaged ten in the minute, thus re-
calling the hottest days of the siege of Sebas-
topol. It is not matter for wonder that the
Prussians should thus bring all their strength to
bear on the Danish positions. Tne war has been
throughout one for reputation and influence, and
the Prussian Government thinks its honour and its
position in Germany involved in success against
these obstinate Northmen. Unhappily the former
actions did not give its soldiers the opportunity of
distinguishing themselves; the Austrians carried
off the chief credit of these encounters, and the
fiercer rivalry which subsists between Prti.°Biarla and
Danes forbids the former to refrain from the con-
flict without having inflicted on their enemies a
signal defeat. On the other hand, the Danes are
as obstinate as ever. Tney have suffered and are
suffering mueh. The enemy vastly outnumbers
them. They have fewer in their camp. They are
exposed to the inclemencies of the weather far more
than their enemy, because the smallness of their
numbers makes their work more incessant. " The
Danish army," says 'our correspondent, "begins
to suffer from over-exertion nearly as much as
it did when it was deemed expedient to remove
it from the Dennewerk." And yet there is not
the smallest inclination to yield. The Copenhagen
Government would probably not allow another re
Treat. In spite of the 14 bet.eriee from which the
Germans are pouring in their shells continually, in
spite of a numerous enemy ever threatening an
attack, the Danes are apparently determined to hold
out to the last. The enthusiasm of the nation, the
pride of the soldiers, the conviction that in fighting
for Schleswig they are fighting for a province essen-
tial to the very existence of the monarchy, inspire
them to bear up under all the ills which exhaustion,
sickness, and the sword of the enemy are bringing
upon them. If there were no Conference in prospect ;
if there were no public opinion in Europe; if there
were no rival Austrians looking upon the Prussian
soldier; if there were no France with its immense
armaments and its uncertain policy ; if there were no
rear et continuing too long the anxieties raised by
this struggle, the Prussians might br content to i.ro-
long the siege and wear out the Danes by the slow
process which is now going on at Dybbol. But
there is reason to believe that a bolder and more
adventurous style of warfare will be attempted. L
is desired to raster the Danish positions before the
Representatives in the cowing Conference can meet
and give utterance to the opinions on the war which
are held by all neutral nations. Bed as the matter
is now, gratuitous as is the slaughter, it would be
worse if the Prussians were to be pouring shells
among the army of a Power with which their Go-
vernment was engaged in negotiations. We cannot
but think, therefore, that the vigour with which
the siege has been pressed during the last fortnight
betokens that an assault will be made on the whole
Danish position within a few days. If this be so,
we may expect the most bloody battle of the war to
ensue. fhe D Ines are inferior in number to their
adversaries, but in case of an assault they would
be fighting behind their own works, in a position
they have been strengthening for weeks, and they
would be roused to the greatest effaets by the belief
that a signal repulse of the enemy would restore
their own reputation, stained by their retreat from
the Dannewerk—and that it might possibly lead to
the intervention of other Powers. It is a painful
thought that at any bour we may beer of a sengui
nary conflict, entirely useless, only enge,;ed
.in to
satisfy the miserable point of honour, and certain not
only to cause untold human suffering, but to el:-
gender hatreds which wili survive for years, and
perhaps nullify all the labours of the coming Confer-
ence. Is it impossible, then, even at this hour, to
prevail on these belligerents to consent to an armis-
tice ? Surely enough has been done for honour and
military reputationand the demands of the German
people ? Toe Danes have proved the sturdy valour
of tt eir race; every one who has seen their army
agrees that it is composed of men whom any
nation might be proud to match in the field. It
they sheathe the sword to-day, they are certain of
the respect of Europe for the gallant manner in
which they have made their stand against the great
:armies of Germany. We say this because the objec-
tions to the armistice were at first very strong on
the part of Denmark, from the belief that its army
had a certain part of its renown to recover by a
Tart her resistance. But it is, of course, with the
Germans that the decision must really rest. The
Danes are on the defensive, and will not stir out
of D 3 bbol. lf, then, the Prussians will simply
withhold their fire for a few days, until the Con-
ference meets and the Representatives agree, if
possible, on some preliminary principles, an armis-
tice will be actually eetebliehed, and all that the
friends of humanity can desire wilt be accom-
plished. We cannot but hope that the Prussian
and Austrian Governments will refrain from press-
ing on these bootless operations. Can Prussia
suppose that any real reputation, any permanent
credit its history, will be gained by driving the Danes
across the Sound into Aisen? The neighbours of
Prussia know what her military resources are ; she
has shown that her regiments are brave, well com-
manded, excellently armed, and that she possesses an
artillery highly creditable to the military edmini—
teation of Berlin. What more can the Prussians
desire ? If ever a time comes for them to measure
themselves with any great Power of Europe, their
enemy will juei4e their strength by his own observe-
ion of the efficiency tet their armies, and not by any
'
remembrance of their hav:ogi after grievous losses,
stormed the works of Dybbol. Lord Clarendon is
now in Paris, communicating with the French Go
vernment on these Danish questions. As a member
of the Cabinet, he is able to speak with ai:thortle
and the object of his mission is to unite the twee Go-
vernments by a &ear understanding of each othet''S
views before the conference meets. The postpone
went from the 12th to the 20th wes at the request
of Prussia and Austria, in order that the Federal
Diet might be able to choose its representative.
Aithougn this delay mar possibly be the cause of
bloodshed at the seat of war, it has bad the good
ffect of enabling the two Governments to commu-
nic4e orally by means of a member of the Cabinet
accustomed to diplomacy and to foreign Courts.
Every friend of peace will hope that Lord Claren-
don will be able to induce the Emperor to join this
country in placing before the German Powers a
se tied scheme for the reconstitution of the D inish
monarchy, and urging it upon their acceptance.
But a scarcely less desirable result of the mission
would be the establishment of an armistice, either
formally by agreement between the belligerents, or
practically by the cessation of the Prussian fire. If
Lord Clarendon can prevail on the Emperor to urge
this humane proceeding on the Prussian Govern-
ment, the Conference will meet with better chances
of success, and the questions may be debated with
more deliberation, than if Germans and Danes were
destroying each other in a useless siege. _ _ .

The contract numbered " 1" in the working drawings is
being carried out under the superintendence of Mr, Lovick,
one of the engineers of the board, the contractor being Mr.
George Furness, and the amount of the contract £5 !0,000.
This portion of the embankment extends from Westmin-
ster to Waterloo-bridges, and about 250 ft eastward thereof.
It is 3,740 ft in 1-ngth, and will consist of a m Diu l ri< k
embankment or retaining wall, faced with granite and backed
with concrete, At the b ick of this wall one of the main
drainage sewers, called the " low level sewer," is to be con-
structed of a circular form varying from 7tt 9in to Bft 3in in
diameter. With this sewer the following will be connected,
and consequently intercepted from discharging sewage into
►he Thames, namely, the Northumberland-street sewer,
the Victoria-street sewer, that of Regent-street, and the
Savoy-street sewer, weirs, or safety channels in large cham-
bers will be attached to the main sewer for the purpose of
letting uff Into the Thames the flood waters in periods of
storm. On the top of the low level sewer, a subway (for
gas and water pipes, itc.) 7ft 3in high, by 9ft wide, will be
built. Steamboat piers will also be constructed. That at
Westminster-bridge will be about 300 ft in length; that at
Ilungerford 509, and that at Waterloo 480 ft. The cele-
brated" watergate" erected by Inigo Jones, and at the pre-
sent time standing at the bottom of Buckingham-street, will
be carefully removed and re-erected opposite to Whitehall-
gardens. It will be thoroughly renovate° and restored, and
sustained upon an arch and wall of rusticated work, and
forming landing stairs ; the improvements and alterations
being from the designs of the chief engineer of the Board of
Works, Mr. Bazalgette, Tha whole work of the line of
embankment will be formed with wrought iron caissons,
the main caissons immediately facing the river being about
12ft long and 7ft wide, their form being elliptical. These
main caissons will be sunk through all the superficial
strata into the London clay. One of these caissons has
been sunken already to a depth of aboat 363 below
Trinity high-water mark, and they will continue to be
lowered along the line as rapidly as possible. The pre-
liminary works of pile-driving for guides for the cais-
sons, for jetties, landing places, travelling cranes, steam
pumping, and engineer's work in general, have at the
western end of the embankment been some time in hand,
and are in several instances completed. Of course these
are but temporary works, intended to endure only until the
completion of each section of the intended structure, but
they are the essentially necessary extension parts of a work
of this vast and complex character, whilst they necessarily
consume much of the time permitted for the completion of
the work itself as a whole,

The pile driving in the No. contract commenced in
December last, and has been actively proceeded with since;
and the "filling in" of the wharves, &c., has been going on
with rapidity, and along a considerable extent of frontage
for some time. The formal order to Mr. Furness, the con-
tractor, was delayed in consequence of the difficulty expe-
rienced in obtaining possession of the wharves, and even
up to the present time only a few of those required have been
obtained, The order alluded to was given on the 16th Feb.
last. Mr. Furness is the same contractor who has so sue-
cesefully carried out the northern outfall main drainage
sewer and the northern reservoirs for the Metropolitan
Board. The time allowed for the completion of this branch
of the work i 6 three years only.

PosT.—The House of Commons, by a majority of
three hundred and forty-seven against ninety-nine,
have decided on the expediency of remitting the
duty on sugar in preference to that upon malt. The
rival claims advanced on the part of these com-
modities to a remission of taxation in many re-
spects resembled those put forward three years
ago on behalf of paper and tea respectively. Al
that time it was urged that, in the interests of the
labouring classes, the surplus at the disposal of the
Chancellor of the Exchequer should be made
available for the reduction of the impost on a corn-'
rnodity which had 11 come a necessary of life; and
n )w, curiously enough, those who are opposed to
Mr. Gladstone's present scheme adopt. d a
similar line of argument when they demanded a re-
mission of the tax upon malt in preference to a re
duction of that upon sugar. It was comparatively
easy to demonstrate, three years sine,-, that the
labouring classes needed cheap focd more than they
did cheap literature; but, last evening, those who
-upported Col. Barttelot's resolution found them-
selves obliged to contend that beer was to the work-
ing man even more necessary than sugar. In an-
other particular the 'opponents of the Government
laboured under a greater disadvantage than they did
on the occasion ot the memorable contest of paper
versus tea. The available surplus at that time it,
the lo.,nds of the Chancellor of the Exchequer would
have been equally esti itisted had 'he counter pro
position of the Opposition been accepted ; whereas,
in the present instance, the advocates of a repeal in
the malt tax would scarcely have been contented
unless such a reduction were effected as would have
absoi bed a much larger portion of the existing sur.
plus than could have been fairly appropriated to it,
regard being had to other cieirns the sufficiency ot
which is universally acknowledged. It is manifest
that in all questions of remission of taxation there
are two poi.lts essentially distinct from each other
which must be taken into consideration. The one
is the extent of benefit conferred upon the commu-
nity, and the other the (-Tot produced upon the
Exchequer. Now, it is not too much to say that
the latter of these was entirely ignored by those
speakers last night who advocated the remission o'
the duty upon malt. It was asserted, indeed, bS
Colonel Barttelot, and those who supported his re-
solution, that in the case of malt, as in that of other
commodities upon which taxation has been remitted,
increased consumption would in time replenish tb.
Exchequer to the extent of its immediate loss. Bu
that assertion was supported solely by empty sur-
mins; which the eiptiritnce of the put niubt cow.

The contract No. 2 is under the engineering superintend-
ence of Mr. Cooper, the contractor being Mr. Ititson. It was
let on the 18th Oecember last, the amount being £229,000.
This portion of the great whole extends from and eanward
of No. 1, already described, to the eastern end of the gardens
of the Inner Temple. It is in length about 1,970 Wet, of
similar construction, and will have a steamboat pier and
landing stairs at Essex-street. Both Contracts have int,r-

cepting sewers formed in and under the foreshore of the
river for the purpose of taking the collateral sewers and
drains which at present discharge their contents along the
shore, much to the annoyance of the nearer residents and
the thousands who are conveyed by steamboats, &c., along
the river, The preliminary arrangements in the case of
No. 2 contract are not so far advanced as in that of No. 1,
but the pile driving and filling in has commenced, and is
being vigorously proceeded with.
The contract No. 3is not yet settled. This portion
join that of No. 2 at Temple-gardens, and pass along east-
ward to Chatham-plate, Blacklriars, and join the new street
leading to the Mansion house, but its exact line has not yet
been agreed upon, nor has it yet been determined whether

the under surface of the embankment and new street is to
be used for railway purposes, these propositions still waiting
the final decision of Parliament

Persons who have been in the .habit of paying weekly as
borrowers of Sewing Machines will L'o well to apply at once
and become members of Messrs. Watts and Co.'s Sewing
Machine Clubs. By so doing they will not only save the
money they now foolishly throw away, but ,qt the same time
secure to themselves the possession of one of the best and
most celebrated sewing machines in the world. Every in-
formation given on application; or by letter address, 'd, with
a stamped envelope, to Messrs. Watts .ind Co., 12, ileaLfort-
buildings, Strand, London, W.C., where men, re are t,711
;oiled daily between 10 and 4; Saturdays, 10 MICA

pal us to distrust. It is easy to show that, consiS.
tently with that commercial policy which has now
for several years been successfully prosecuted by
this country, the malt tax should, if possible, be
repealed, and that argument would possess great
weight if malt was the sole commodity which was
similarly circumstanced. But however invidious
may be the task, we are now compelled to decide
between two imposts, both of them heavy, end.
both of them affecting seriously the price of
articles of daily consumption in the homes of the
labouring classes. The malt tax, Colonel Barttelot
urges, has been condemned for many years past,
and the autoority of Sir Robert Peel was
cited
by the gallant member to show that on the repeal
of the corn laws that tax should have been re"
spitted. But on the opposite side the Chancellor
of the Exchequer, as guardian of the public parse,
I when twitting his financial statement, pointed out
that altnough in the year 1829 the beer duty was
repealed, and the malt tax practically lessened by
half, still, during the time which has since elapsed,
that fopost had never realised within one quarter
of the tt;,"l
proceeds of the combined taxes Pre'
...
viously. If, nerefore, within a period of five-aod•
thirty years the
9xchequer has not recovered the
lossflflicted by the ."emission of the beer duty, 013°
is justifieJ in doubting
the soundness of the con
elusions of those who .confidently declare thex
although a remission ot one 11,111
would diminish the revenue to the extent :El
£3,000,000, yet the greater pot; ion of that i.on.
would speedily be compensated by ti:e
of the existing tao,.
g eatlyi
creased consumption of a commodity
would by this means be considerably eh:aPentlen
Mr. Cobden placed the matter in its true light w
he said that it was a short-sighted policy to ra .
an antagonism between malt and sugar. so lock
as taxation exists there must be certain classes o:
,Chose price
the community, whether producers, traders, or con"
sumers, who will conceive themselves more berclir
dealt with than others by the imposition of certain,.
burdens. But this arises from the necessity
things, and under any financial system, however
impartially conducted, is inevitable. When anopportunity presents itself for the remission of toss
tion, each particulcr class will conceive that its,
claims to obtain a 'von which cannot be granted to
all are paramount; and hence discussion such So
that in which the House of Commons was engaged
last evening can occasion no surprise. But tea
Government is compelled to act upon broad general
principles, and, when enabled to release the taxpayer
from a portion of his burden, must not look to the
interests of isolated sectiors of the community'
hut to the common good of all. Nur can
•
Min'ster of Finance lose sight of the demands 01
the State, and the necessity of maintaining at s
fitting standard the revenues of the country. Speyk"
iog generally, it may be said that in the remission
ot taxation the Boum:lest policy is to diminish the
imposts upon those articles which are most largely'
consumed, and which there is the greatest reason to
believe will, through increased consumption, ulti'
mately compensate the State for a present abandon'
ment of revenue. Viewed thus, there can exist no
doubt in the mind of a dispassionate inquirer that
the Government exercised a sound discretion i°
proposing a remission of the duty on sugar in pre:
ference to that upon malt. The statistics of the Po"
few years have shown that whilst the consumpueiti
of the latter commodity has been comparativei
stationa'y, that of the former has progressively en
vastly increased. The reduction of the duty ell
sugar must, however, have the effect of still further
increasing the consumption of that article, and thili
recouping the revenue a large portion of its inane:
diate ices. That the same result would have folloview
on the remission of the malt tax is extremely pre'
biematicel. The immense majority by which the
House of Commons decided in favour of the Govern"
went proposal proves, if proof were necessary, bey/
thorougnl satisfied the country is with that systesl
of finance which has produced the astonishing
results that, a week since, the Chancellor of 0°
Exchequer was en,,hled to publish to the world.