The Sun.
London, England, 1852-12-16 00:00:00

A third will regard it as simply affecting the
change in the House Duties, so far as relates alike
to the increase in the rate to be levied, and the
decrease of the existing exemptions. A fourth
will consider it merely so far as it relates to the
increased area of taxation. A fifth, as to the
whole fiscal question, and the propriety of the
gradual and judicious substitution of direct for
indirect taxation ;—and the sixth, merely as
giving permission to consider the different propo-
sitions in detail, without being pledged in any
respect to vote for any portion of the plan of
which he might ultimately disapprove. All these
various opinions may in some degree be justified
by the vague and uncertain character of the reso-
lution on which the division will be taken. It
is, therefore, exceedingly desirable that before the
issue be finally decided, and the verdict deli-
vered, some mediator may inteipose between
the contending parties--that a second PALMERSTON
may arise to reconcile these differences, and to
produce a distinct understanding as to the exact
point in dispute—to ascertain how far the House
may be committed by passing the resolution—
what it will have pledged itself to pass, or what
may be the effect of a direct negative.
The resolution taken by itself means nothing,
and pledges to nothing. Here are the very
words—" That from and after the sth day of
April, 1853, the duties granted and made payable
by the Act 14 and 15 VICT., c. 36, upon inha-
bited dwelling-houses in Great Britain, according
to the annual value thereof; shall cease and de-
termine, and in lieu thereof there shall be granted
and made payable upon all such dwelling-houses,"
certain other duties. These are, as we yester-
day explained, as consistent with the diminution
as the increase of the impost. Nor is there a
single expression bearing on the " extended
area of taxation." Those matters come sub-
sequently, and are, of course, open to the
modifications alluded to by Mr. DISRAELI
in his latest explanations. The Right Honourable
Gentleman frankly declared, that "it was the in-
tention of the Government to propose an extension
of the area and an increase of the House Tax ;"
but he also announced that "he considered him-
self and the House open to any modification of
the present proposition." Having also previously
stated, that "he did not ask any gentleman
on either side of the House, by voting on the
occasion, to come to any direct vote, in favour of
the repeal of the Tea Duties, or the Hop Duties,
or the Malt Duty, or of any detail of the Income
Tax, or even of the mere details of the vote on
which they were to come to an issue." Under
such circumstances, then, we cannot conceive any
reasonable objection to the affirmance of the reso-
lution. No person will be thereby pledged to
vote for the reduction of the Malt Duty ! If that
be so—and surely, after the above declaration, no
possible doubt can exist on the point--there may
be no necessity for the increase of the House Tax
—the chief; if not the only objectionable point
supposed to be involved in the proposition. If
the 1,000,000/. sterling to be paid on the 10th
of October, and the permanent loss of 2,500,0001.
to the revenue be avoided, there can be no neces-
sity for the additional charge; indeed, a reduction,
rather than an increase, may be sanctioned, or it
may please the House, in lieu thereof; to give up
the duties on the 233 manufactured articles
referred to by Mr. HUME, which produce only
434,0001. to the revenue. The sound financial
views of the veteran Member for Montrose might
then be carried into practical operation. That
faithful and consistent reformer declared that
there shoul.d be no exemption of real property,
however small the amount. We cordially concur
in the recommendation; and, therefore, if there is
to be a House Tax at all, we m ould not only ex-
tend it to 10/, houses, but even to the meanest
and cheapest habitation, for as we have shown, it
is particularly a tax on the owner, and not on the
occupier ; and its effect is to produce an inferior
class of dwellings, that are a disgrace to the nation.
The House Tax cannot long be maintained, inas-
much as it is an impost on one kind of real pro-
perty, from which a thousand more eligible de-
scriptions are totally exempted. If the principle
of direct taxation is to be carried further—as we
hope and believe it may be—if industry is to be freed
from the burdens and restrictions by which it is
clogged and impeded—it can only be bya fairand le-
gitimate extension of the Property Tax. The in crease
of rates, in schedules A and C from 7d. to ls. in
the pound, combined with the abolition of all
exemptions under these heads, would yielcl more
than 3,230,000/. That would allow not only the
total abolition of the House Duties, now yielding
700,000/. per annum, but also of the Land Tax,
producing 1,152,0001., and leave a larger surplus
at the disposal of the Right Honourable Gentle-
man than he would obtain by the proposed altera-
tion of the House Duties. There would then be
but- one description of direct tax, when every
man would be charged according to his means.
Considerable relief would be afforded to agricul-
turists, as well as to householders. In 25 counties
the Land Tax averages more than Is. in the
pound. In Buckinghamshire, Mr. DISRAELI'S own
county, it amounts to ls. sd. His constituents,
then, would save Is. 2d. in the pound, or nearly
6 per cent. on the value of their holdings by the
alteration—while householders would save is. 141.,
or nearly 5i per cent. on the value of their dwell-
ings. This course would be alike just and politic--
equitable and expedient. It would afford relief
where relief was required, and place the burden
where it could be most easily sustained. But the
rate of the Property Tax may be altered, and
these vast benefits secured for the people if the
' effort be not obviated by a hostile vote in limine.
We certainly cannot conceive how fiscal Reformers
can join in such a vote ; how Mr. HUME., for
instance, whose opinions on fiscal subjects accord
most closely to our own, should negative the pro-
position which only binds him, if it binds to any
thing, to this--" That the area of direct taxa-
tion should be extended." Let this point, then,
be distinctly understood, and time afforded for
all classes of the people to give full expression to
their feelings on the most interesting subject that
can be brought under the Legislative consideration,

On Ist anuary will be ub li sh,
11/I.Y NOVEL ; J
or, Varieties in ed
English Life,
By
PISISTRATIIS CAXTON,
VALLIAIr BLACKWOOD & Sons, Edinburgh and London.

ferred to—none of the dangers attendant upon the
navigation round by the Nore and up the river
Thames would have been necessitated, and thereby
the country would have been spared a very needless
and very considerable expenditure. That the
perils of that navigation are really remarkable, we
know, surely, by this time from a rather mournful
experience. Indeed, it has recently been shown,
from the incontestible evidence of one of the most
intelligent of the underwriters at LLOYDS, that
simply between 1837 and 1843, merely between
the Isle of Wight and London-499 vessels
lost their cables and anchors, were run foul
of, were partially dismasted by bad weather, or
were otherwise very seriously damaged. The same
authority asserts, moreover, that in the same inter-
val of seven years, between the same points, merely
between the Isle of Wight and London-560 vessels
(although they were got off afterwards) ran aground
—260 vessels were totally wrecked or foundered,
the crew and passengers being preserved-56
vessels were utterly lost, together with the whole
or part of their crews and passengers. An aggre-
gate of 1,375 is thereby indicated as the total
number of casualties--during only seven years,
namely, from 1837 to 1843—within the com-
paratively short distance lying between the Isle
of Wight and the metropolis ! According to the
document from which these particulars are ex-
tracted, it would appear, likewise, that, besides a
terrible loss of life, property to the value of from
400,0001. to 500,0001. were in a similar manner
sacrificed during a period of merely eighteen
months, dating from the January of 1849 to the
June of 1850, between London and Dungeness !
While it his actually been asserted that within
the earlier half of 1850, no less than eight vessels
were lost between the capital and Southampton,
_with every soul on board, numbering some 500
in all, whose lives were thus miserably sacrificed !
All this, remember, from the absence of any ade-
quate docks on the southern line of coast, pre-
venting the necessity of this wholesale resorting
to the Channel and the Thames navigation.
Everybody who has at all reflected upon the mat-
ter, understands now clearly enough the exist-
ence of this necessity, its astonishing importance,
and the truth, that, by its effectual removal, we
should, no matter what might be the expenditure
in the outset, be ultimately and very wonderfully
economising in time, in life, and in money—the
three great " raw materials " in the carrying on
the mercantile undertakings of the British
Empire, and, sooth to say, in the very develop-
ment of the grand labours of modern civilisation.
Satisfied upon this point, we were, of course,
compelled, as a sagacious community, to consider
well beforehand the best locality or site for the
carrying out of the projected enterprise. Which
should be the southern port of the United Kingdom?
Reflection has only confirmed the wiser promoters
of the achievement in the opinion, that of all places
along that part of our coasts the best, the fittest,
the most convenient in position, and the most
admirable in capacity, is the harbour of Lang-
stone. From one extremity to the other of
these coasts, from the Nore to the Land's End,
no more suitable spot—no spot, in truth, more
exactly fitted for the project—could by any possi-
bility whatever have been selected. Langstone,
remember, is, as we have already observed, •in
immediate proximity with the vast naval depot of
Portsmouth ! Its anchorage is admirable, its
basin is of noble dimensions, its entrance--de-
fended by Cumberland Fort on the western side
or the side nearest Portsmouth, and by a Martello
Tower on' the eastern side, namely on Hayling
Island—presenting a marvellous protection against
the forces of an enemy, together with an equally
estimable facility for the passage in and out of our
own vessels, no matter what their bin-then. Be-
sides all these advantages—sufficient of themselves
to command a favourable regard to the originators
of the intended achievement—Langstone is distant
only sixty-six miles from the metropolis. For all
practical purposes, therefore, in mercantile enter-
prise, it may be regarded as virtually in as close
contiguity to the capital as even Blackwall. It is
distant, we repeat, from our metropolitan docks
merely sixty-six miles, and those sixty-six miles
capable of being abbreviated by railway, so as to
admit of the most rapid intercommunication.
Langstone has, in fact, been very happily called—
and will absolutely constitute, in truth, when
once completed—the out-port of London !We say
nothing here of the increased security to the scheme
of the National Defences consequent upon the
adoption of this magnificent project of a new Har-
bour, new Docks, and a new Railway at Lang-
stone. That we conceive must be sufficiently ma-
nifest from the circumstance of its affording shelter
to our merchant traffic in the Channel at a spot in
immediate proximity to Spithead, and in the closest
contiguity to the great naval depot at Portsmouth.
Neither do we say anything at present as to the
prospects of the growth of the new seaport--re-
membering, as the public cannot fail to do, the
suggestive facts bearing upon this point recorded
in the history of the rise of Liverpool. It cannot
be forgotten, for example, that though the Wet
Docks at Liverpool, which were the first ever con-
structed in the United Kingdom, were projected
as recently as 1708—the dock dues at that
port, which at the beginning of the last century
were only 8001., had risen in 1756 to 2,2001.,
that in 1801 they had increased to 28,0001., and
that in 1850 they were actually 230,0001. Bear-
ing these encouraging particulars in mind, it is
gratifying to learn that the most active measures
are already being taken to carry out the projected
scheme of the docks in the harbour of Lang-
stone. As far back as 1823, an Act of Par-
liament was obtained to authorise the build-
ing of additional docks at that place, on
the west side of Hayling-bridge. It now is intend-
ed that that long-dormant undertaking shall
be realised, and that besides considerably deepen-
ing and enlarging the entrance to the harbour,
the promoters of the enterprise shall connect these
additional docks with the South-Coast Railway by
a tramway—this tramway meeting the railway
.
somewhere about the Havant Station. For the im-
provement of the mouth of the harbour the sanction
of the Lords of the Admiralty has been obtained,
and for the other alterations there has lately been
secured another Act of Parliament : so that the
enterprise may be considered as, indeed, already
in the process of realisation.
Langstone, we repeat, when the new docks are
finished, must be regarded as literally the out-port
of London. It has been observed that the two
places are only distant from each other only sixty-
six miles, and that these sixty-six miles may be
abbreviated by railway so as to command the most
rapid intercommunication. Sixty-six miles con-
stitute the actual distance from London to Lang-
stone, but thirty-two miles alone will require the
construction of a railroad—for a Branch of the
South-Western Railway, it must be remembered,
is already completed as far as Godalming. So
that all now needed in this direction is the con-
tinuation of that branch line from
,Godalming to
Langstone. With admirable promptitude the
Portsmouth Railway Company have already an-
nounced their determination to undertake the con-
struction of this new railroad at a cost of 400,000/.
A single line is spoken of in their Prospectus as in
contemplation—but, for our own part, we can-
not but be most sanguine that a double line will
ultimately be laid down to Havant—so strongly
are we impressed with the grandeur of this noble
scheme of an out-port to London on the south-
coast of England, in that hitherto neglected har-
bour of Langstone, which must ultimately prove
the Golden Horn to the Hellespont of the British
Channel.

On Monday will be Published, elegantly bound In gilt cloth,
price 7s. 6d.
KATIE STEWART: ATrueStory.
Originally published in BLACKWOOD'S MAGAZINE.
With Frontispiece and Vignette Title.
William Blackwood & Sons, Edinburgh and London.

THE &TILE ROYAL, HAYMARKET.
Farewell Season of Mr. Benjamin Webster as Lessee and Manager.
THIS EVENING
Will be performed the popular and highly attractive Comedy of
MASKS AND FACES; or, Before and Behind the Curtain—by
Messrs. Benjamin Webster, Leigh Murray. Stuart, and Panel();
Mrs. Stirling, Miss Rosa Bennett, Mrs. Leigh Murray, and Miss
Fanny Maskeil.
After which, the Farce of BOX and COX, MARRIED and
SETTLED, by Messrs. Bnckstone and Keeley.
To conclude with the Farce of A CAPITAL MATCH.

ROYAL LYCEUM THEATRE.
Under the Management of Madame Vestris.
THIS EVENING
Will be performed THE JENKENSES.
After which, a new Comic Drama, called LITTLE TODDLE-
BINS. Characters by Messrs. C. Mathews, Baker, Butler, Miss F.
Matthews, Miss Oliver, and Miss Ellis.
To be followed by (4th time) a new Comic Drama, called a PIIE-
,7dENON IN A BMOC-FROCK, Characters by Messrs. C. Ma-
thews, F. Matthews, and Horncastle ; Miss Baker and Miss C.
Mitchell.
To which will be added the BALLET from the Chain of Events,
in Which Miss Rosina Wright will appear.
To conclude with A FIRUSE OUT OF WINDOWS.
Bole Agent for the Private Boxes, Mr. W. Allcroft, 15, Sew
Bond-street.

THEATRE ROYAL ADELPHI.
Open for the Season.
Proprietor, Mr. B. Webster. —Directress, Madame Celeste.
T FITS EVENING,
The successfia new Drama of SLAVE LIFE ; or, Uncle Tom's
Cabin—by Messrs. Alfred Wigan, Emery, 0. Smith, and Cullenford ;
Madame Celeste, Miss Woolgar, Miss Collins, Miss Harding, Miss
Laura Honey, and Mrs. Keeley.
After which, the admired Farce of A MODEL OF A WIFE,
To cbnciude with the Comic Opera of GOOD NIGHT, SIGNOR
PA NTA LON.

ROYAL PRINCESS'S THEATRE, OXFORD-STREET.
Under the Management of Mr. C. Kean,
THIS EVENING
Will be performed Shakes')Pre's Comedy of MUCH ADO ABOUT NOTHING. Principal characters by Measrs. Charles Kean, Bart-
ley, Meadows, J. Vining, Addison, Ryder, and Graham ; Miss
Heath and Mrs. C. Kean.
To conclude with CHARLES THE SECOND. Principal charac-
ters by Messri. Bartley, W. Lacy, J. Vining, and Cathcart; Misses
Murray and C. Leciercq.

ROYAL OLYMPIC! THEATRE.
Lessee and Manager, Mr. Farren.
THIS EVENING
Will be presented Sheridan Knowles's Play of THE HUNCH-
BACK. Master Walter, Mr. Hoskins ; Sir Thomas Clifford, Mr. W.
Farren ; Fathom, Mr. Compton ; Julia, Miss Edith Heraud (her
First appearance) • Helen, Miss Gordon.
To conclude with UNCLE TOM'S CABIN.
Box-office open from Eleven till Five, under the superintendence
of Mr. Edward Chatterton.

ASTLEY'S ROYAL AMPHITHEATRE.
Proprietor and Manager, Mr. W. Batty.
The greatest novelty of the present day Is Uncle Tom's Cabin.
To be witnessed nightly at this House.
THIS EVENING, Dec. 16, the performances will commence with
the superior Equestrian Drama of UNCLE TOM'S CABIN.
To be followed by unparalleled Equestrian and Dramatic Achieve-
raents in the Arena, by the most talented Artistes of the age—in-
cluding M. and Mdlle. Lalonde, and the Brothers Selgrist, from the
Cirque Olympie, Paris.
To conclude with the highly amusing Farce of THE DEVIL
TO PAY.
In consequence of the crowded state of the Theatre, Mr. Batty
begs to Inform his Friends, that Seats cannot be kept after the con-
clusion of the First Act.
Stage Manager, Mr. W. West. Doors open at Half-past Six
o'clock; Box-office open daily from Eleven to Four.

HIGH WATER AT LONDON BRIDGE.
To IDAY
DAY —Morning 20 min. after 5 I Evening 45 min.aft. 5
now—Morning 9 min. after 6 I Evening 34 min.aft. 6

THE WEATHER.• SUN OFFICE, Dec. 16.
THERMOMETER, IN THE SHADE.
49 highest since noon yesterday.
37—lowest this morning and during the night.
46—this day, at noon.
BAROMETER, 29'48—Rising fast.
WIND, W.S.W.—Fine in the morning ; dull in the
afternoon.

THE OUT-PORT OF LONDON.

Fortunately, it would not be extravagant to
predict that before many years have elapsed,
Langstone will have equalled, and that before
another half century is completed, it may possibly
have immeasurably surpassed, both in wealth
and importance, the second port in the United
Kingdom—Liverpool. Langstone—bear in mind
—is the noble harbour (the capabilities of which
seem to have been hitherto forgotten) situated on
the eastern side of Portsea Island, being, in
fact, a kind of Siamese companion to the harbour
of Portsmouth. Fortunately, we have said, be-
cause on the completion of the proposed docks and
the projected railway, a scarcely calculable series
of advantages will be secured for ever to the
mercantile interests of the population. Numerous
shipwrecks will be prevented, numerous lives will
be saved, and commerce will receive a very appre-
ciable and enormous advancement. How all this
may be effected, can be at once very readily indi-
cated.

Beginning at the beginning, we may presume,
of course, that it is pretty generally known by the
intelligent part of the community that Portsea
Island is flanked by two harbours of considerable
magnitude—one the harbour of Langstone, the
other the harbour of Portsmouth. We believe,
however, that it is by no means so generally known
that Langstone Harbour holds out to the enter-
prise of the country a number of very extraordi-
nary advantages, which, until now, appear to have
been altogether overlooked. It has undoubtedly
long been felt that an enterprise of the character
here intimated has been growing more and more
increase
glaringly. requisite, because of the astonishing
of late years visible in the merchant
copse g the southern coast of England. In
tcraffiseeque g nce of the absence of any such undertak-
ing, vessels have been hitherto compelled to incur,
the peril and expense of the
most unnecessaril,
eaSruhpeproasMsaggatchiteyrecahpaadblbeeeonf
voyage up Channel.
manifested somewhat
great reqturen:itit-le—ngt,
hsavigascibitlye
appreciating this.
such as that which appears
the projectors of the Bch
among
era() about to be re-

After all the debates we have had on Free
Trade, there seems to be some misunderstanding
in the minds of Hon. Members as to what it
really is. We know not whether the perplexity
is shared by any of our readers; it certainly ought
not to be. In the House, two applications of the
phrase have flitted before the minds of the speak-
ers, and either invalidated or obscured their argu-
ments. A trade cannot be called free which is
obstructed and lessened in amount by Custom-
house and Excise duties and interferences, nor
can a trade be called free which is limited by
protective duties, on behalf of some particular
persons. In the former sense, the trade in Malt,
and still more in Paper, Tea, or Tobacco, is not

THE SUN, LONDON, THURSDAY EVENING, DECEMBER is,

free ; but for high duties on pernicious Excise
regulations necessary to the collection of the duty,
the trade in these articles would be much greater,
in the three latter ones, probably, doubled or
trebled ; these duties are, however, in no way like
the latter ones, of which the late Corn Laws and
the present duties on butter, cheese, silks, and
gloves, are familiar examples. In the former
case, no duty is levied in favour of any particular
class of traders ; in the latter, the duty is levied in
favour of English producers. Custom-house and
Excise Duties are by no means opposed to Free
Trade in the latter sense, since they give no
special advantage to any class of traders ; they
are imposed for revenue merely, and leave the
trade and the market equally free to all. Now,
of course, it is only with the latter, i. e., with the
differential, protective, or monopoly duties, that
the great principle of Free Trade has any contest.
Direct and indirect taxation, for instance, must
settle their relative merits, on grounds quite
distinct from Free Trade. It is, theoretically,
quite possible, that to raise all our taxes directly,
might eventually repress our trade more than all
our present fiscal duties. Were this the case,
freedom from the Excise and Customs would
only become bondage in another form ; but
with neither of these considerations has Free
Trade anything whatever to do. It means nothing
more than that all producers, all buyers, and sel-
lers, shall stand on equal footing so far as Govern-
ment interference is concerned. This simple con-
sideration
on
shows how
nugatory is much of the
declamation
either side about Free Trade in
regard to the present Budget. The repeal of half
or the whole of the Malt Tax is no question of
Free Trade at all, since all pay the duty equally.
No class of maltsters are favoured at the expense
of others. Neither is the repeal of the Tea Duty
a Free-trade proposition ; were we receiving teas
from China, and teas from one of our dominions
in India, at different rates of duty, then equalisa-
tion would be a Free-trade measure. Again,
what means all the rhodomontade about the ex-
tension of the House Duty and of the Income Tax,
as carrying out Free-trade principles? They have
nothing whatever, properly speaking, to do with
them. They belong entirely to the question of
the best mode of raising a certain amount of
national income. They may or may not "relieve
the springs of industry," if the amount raised be
wisely applied. But what have they to do with
enabling all persons to traffic on equal conditions
in the same article ? and this alone is Free Trade.
If, then, we are asked whether we consider Mr.
DISRAELI'S Budget as a Free-trade one, without
at present canvassing its other merits or demerits,
we think it is but an abuse of language to call it
so. It is so only negatively. It imposes no fur-
ther monopoly duties, but it also takes off none.
Four articles, two agricultural, two manufac-
turing, we have just adverted to on which pro-
tective duties still remain. Surely a real Free-
trade Budget would have commenced by using
a small portion of its surplus in sweeping these
completely away. One penny per lb. on our.
butter, half that amount on our cheese, we yet
pay to the manes of agricultural monopoly. As
to the protective duty on manufactured silks, the
Manchester men themselves have formally peti-
tioned for its removal. Here, then, was fair scope
for a Free-trade CHANCELLOR of the EXCHEQUER
to have displayed his Free-trade zeal. The mo-
dification of the Income Tax againrin our view
the redeeming excellence of the Budget, has
nothing whatever to do with protective duties. It
is an imperfect commencement of a right princi-
ple, and Mr. GLADSTONE and Lord JOHN may rest
assured that they will never be in office again, un-
less prepared to act on the great principle, that to
tax differently property and trade incomes is
" wise, just, and beneficial." No. The new
Budget may have a thousand excellencies—it may
be very refreshing to us after Sir CHARLES ,
WOOD'S stagnancy, to have something worth ar-
guing about--but it has no unequivocal mark of
Free Trade upon it. It does not touch one of the
remaining protective duties.
Looking candidly at the whole affair, its expla-
nation is very obvious. Mr. DISRAELI was pledged
by all " his antecedents" to do something for the
poor farmers. He was heartily willing to remove the
special burthens on land : he searched for them,
but, alas !he found none. Their great burden,
their Landlords' rent and the Clergyman's tithe,
neither he nor any other statesman could righte-
ously touch. Poor rates, highway rates, county
rates,---no, there was nothing special then
—nothing which we townsfolk do not pay
more of than the farmer. What, then,
was he to do ? The Malt Tax was the only
one which even seemed to press on the farmer.
Yet, here, again he was in difficulty. If he re-
pealed it all, where could he look for five millions
and more of revenue ? If he repealed a part only,
it would cheapen beer but a penny per gallon; the
consumer, therefore, would not get the benefit ;
hence the consumption would not increase, and
therefore no stimulus would be given to the growth
of barley. A poor project this, therefore, to throw
down for discussion, before a pugnacious House of
Commons ! Never mind. Something must be
done to keep up appearances; landlords would be
sure to support him, for should it do any good, it
would tell on their rents at the next renewal of
their leases. He must hazard it.
But, how, then adjust the debtor and creditor
sides of his balance-sheet of estimates. Nothing
remained but to extend the direct taxation of the
country. If, now, he had raised and extended
the Income Tax, he could, of course, have met that
difficulty. Had he retained the present rate on
trades and professions, and trebled it on
real property, that would have done it.
It would, certainly, have fully made up
the deficiency if he had extended it as
widely as he now proposes to do. Or had
he, what would have been still better, sub-
jected real property to legacy and probate duties,
had he thus made the landlords pay for the re-
mission of a tax the benefit of which, if any,
must in a few. years be wholly theirs ;—either
way he could have spared his two millions and a
half easily ; but he knew the landlords would not
endure fair taxation of themselves. Hence it is,
that, instead of raising the Income Tax on incomes
from real property, he lowers it a little on trades
and professions, giving the farmers a most un-
equal preference in the mode of assessing their
incomes. At the same time he perpetrates his
oatest blundcr of all—that of raising the tax
b
oren house property/ as we showed in our last, to
21 per cent., and leaving the land still at only
3 per cent. (a low land tax excepted.) It will
be impossible to
ca,7,....,
=J..), or if he contrive to carry
it, impossible to maintain such a gross injustice
as this. We believe he was by no means fully
aware of its extreme injustice at first. He meant
doubtless to get half the repealed Malt Tax out
of the towns, but he could not have noticed the
extravagantly disproportionate rate at which
he was taxing houses as compared with land.
Manchester, as well as London, however, has
given him warning. If he persist, it will be at
the peril of another contest, in which he will be
beaten as certainly as he was on the Corn Laws.
In the battle of town against country, the odds are
now on the side of the towns. In no case, at
least, in which the towns have right on their side,
Can they be resisted for long. The ten-pound
householders will certainly remember the farmers
friends at another election, if they show their
friendship to farmers by hostility to the towns-
folk. The old Leaguers are not men to sit down
under the reproach amongst their fellow-citizens
of such a stigma on the termination pf their long
conflict. They are not a little mortified that their
great measure was not affirmed to be "wise, just,
and beneficial;" and they will certainly find, in the
doubled and extended House Tax, an easy means
for taking ample revenge.

Sundays, at least, during one day out of every
seven, the odious vice of drunkenness. An ad-
mirable chairman he made, too, upon the occasion
—although, unluckily, he had to deal with a some-
what unruly audience, one or two members of
which were manifestly, to a great extent, very
sadly in want of a feeling of temperance ! If for
nothing else, the assemblage here referred to, would
have been most noteable, from the circumstance of its
giving birth to the announcement of the fact, that the
Crystal Palace Company have wisely and benevo-
lently resolved not to permit the sale of intoxicat-
ing liquids in the New Palace now in course of
erection at Sydenham—that in fact, their so doing
is rendered " for ever" a positive condition of
their existence, in the Charter granted by the
Government. But the meeting was interesting
not on this account--it was interesting from the
very able conduct of GEORGE CRIIIKSHANK in
the chair, and likewise from the really masterly
speech delivered by a very gifted man—whose
abilities, we think, have never been adequately
appreciated by his contemporaries--we mean the
veteran SILK BUCKINGHAM.

CRITIKSHANK—merry, wise, generous, brave-
hearted GEORGE CRUIRSHANK-1S "at it again"
(indefatigable wight as he is) "up in arms" to do
battle with one of the giant abuses of our genera-
tion. As Chairman of a very considerable meet-
ing, held last night in Exeter Hall, he enforced
by a variety of cogent arguments, as well as by a
variety of humane--but some of them we cannot 1
but think rather impracticable—suggestions, the j
necessity of "putting down" at least, upon all.]

8 5 2.

LAW INTELLIGENCE.-(THIS DAY.

COURT OF CHANCERY.
IMPORTANT JUDGMENT.-THE BIRMINGHAM AND SHREWS-
BURY RAILWAY COMPANY V. THE STOUR VALLEY RAIL-
WAY COMPANY.
The Lords Justices, this morning, gave judgment in
this suit and appeal, which was brought by the plaintiffs
against the refusal of the Master of the Rolls to inter-
fere by injunction at the instance of the plaintiffs. The
main objects of the bill were to obtain for the Birming-
ham and Shrewsbury Railway Company the right to run
over the Stour Valley line, under the provisions of the
Stour Valley Railway Act of 1847 ; and also the joint use
of the railway station at Wolverhampton. In the course
of the dispute, an award had been made by Sir William
Cubitt in reference to the latter matter, making a parti-
tion of the station ; but the plaintiffs objected to this,
and contended that the authority of the arbitra-
tor had been revoked, that the award was ultra
vices of the reference, and was uncertain, absurd, and
impracticable. The dispute was, it appeared, in fact,
one between the Great Western Railway Company and
the London and North-Western Railway Company, as
the chief allegation of the defendants was that the plain-
tiffs had forfeited their right over the Stour Valley line,
by having, contrary to the act of Parliament, and by
means of various agreements, amalgamated with the
Great Western Railway Company. The Court, after
going through the facts at some length, stated that they
were of opinion that Sir W. Cubitt's award could not be
maintained, he having exceeded the limits of his autho-
rity, but with the best intentions. With regard to the
use of the Wolverhampton and other stations, the Court
stated that it would be difficult and delicate, in the pre-
sent state of affairs, to interfere, but if the demands of
justice required it, they would grapple with it. The
Court were of opinion that, in declining to grant the in-
junction, neither of the parties should have costs ; and
they should, in conclusion, declare the award of Sir W.
Cubitt void as against the plaintiffs, with leave to the
plaintiffs to bring any action which they might be ad-
vised, and the injunction to stand •over until further
orders.
Judgment accordingly.

-------
THE GREAT INDUSTRIAL EXBIBITIW
OF 1853.

VICE-CHANCERY.
JUDG3IENT.-COW3IAN V. HARRISON.
In this claim, by various persons, to participate in the
savings by the widow of the testator, on the ground that
a trust had been created in favour of the claimants by
the will of her husband—the testator having particularly
recommended and desired his wife to divide what money
she might have saved among all his children in equal
parts—his Honour (Vice-Chancellor Turner), after stat-
ing the facts, this morning, held that the bill must be
dismissed, and that with costs.
Judgment accordingly.

THE FOREIGN DEPARTMENTS.
Iy
The progress of this im orta.nt undertailb
watched with the deepest intPerest, not only in the
to
Kingdom, but also throwthroughout the greater P
continental Europe. Theg d
principal cities of
Belgium, and Prussia will be exhibitors, lleaLleANe:
tively by the Emperor Napoleon axial their e
your
King Leopold and Frederick Willianivthe
of whom has graciously promised to contributes 7
from their private collections exquisite sPeein° To I
vertu art and manufactures of their kingdoms..
list can now be added the Austrian domia°lth
rangements having just been entered into, `"„1,,
express sanction of the Emperor Francis Psellelt
tween the Imperial Royal Government al Lone
and the Imperial Royal Austrian Consulate 111,,e5.hi
for the publication and circulation, throughout
of the Austrian territories, of the rules and rere-tzi
issued by the Committee of the Exhibition, for
sport of foreign goods, reception of articles, xeus
ha peo
Government ve likewise been pleased to issu cotl
invitations to all the Austrian manufacturers,'
t 0 bit
bute specimens of their handicraft to the .0 bees
The various Chambers of Commerce have als° 011
strutted to collect all applications for
consulthe Austr
transm
gitetnheermal
in London. . m
And
to Dr. V I Schw,arz,
of
havebi
be forwarded over vaibitie „„jJ
t the
noMaenrnsadj:iestdssotuoytevh' issued, that
fntrhtoe_nertreaiasel interest in
frontiers
railways,
nooafoydtssh,sa,
Saxony,
rooraonsuytExhibition,
enhfr
eo u tiec3jekrine :os 111.1
pense to the exhibitors. The Swiss governrnertare•biti°lb,;
alive to the importance and interest of the .EL.Ared fro-
communication having last week been rfieeneirederstil
Mr. Prevost, the vice-consul of the Swiss " 001
in London, requesting that the fullest informa 16511
be immediately forwarded to him, as it is tbe her
the leading watchmakers at Geneva, and the 19,t ,
choice
nufacttiring towns of Switzerland, to send a
lection of the beautiful articles for whiell„iitnettotios?
justly celebrated. The progress which the -r":rj
making in the United States is also verY„, 'ttan, the
Letters have arrived from Mr. Edmond ra
cosoA,'";
British consul at Boston, statin that the lox' -ee, w-
tees, under the presidency of Mr. Abbott 1-43111.1,e;1 beef
late United States ambasador to England,
P1:.5,
formed at New York, Boston,
and Pb
were actively at work in promoting the Were°
Great Industrial Exhibition of 1853.

SOCIETY OF ARTS.

CENTRAL; CRIMINALCOUBT.-TIIIS DAY.

fled 1.;;
The fourth annual exhibition of inventions oPenrci
erday. The exhibition is arranged under six 'aleell'''e
heads :-1. Motive machines, including railwgjpiltil
ism. 2. Manufacturing machines and tools. 3„,*.ory
contrivances and materials, and naval and irnt rdicalei
chanism. 4. Philosophical instruments and 4°9'00;
5. Agricultural implements and saddlery.: Tv„.tlie
laneous, including articles for personal use. -1-'0 pi:4
class some electro-magnetic machines for use Inns
movers, invented by M. Froment of Paris, areped to c'of
by M. Fontaine Moreau. The means
viate the difficulties hitherto experienced in ":,fetc°a':
this fluid as a motive power are to be is PIA
actionoplisir
by causing the magnet to come into'
as its keeper approaches it. This is a,,,ec°"tel°,,l3.
by means of an eccentric. A drawing of Inc' as C('`.:
nell's express-engine attracted much attention/
rosoc,;
bining the most recent improvement in the c°oibiAt';
tion of locomotive engines. Mr. J. Rock, jun,;;:tisg
an improved railway luggage van, for facin" 0.,1f4';
removal of the tarpauling, at present nn eNtre od9;
convenient and laborious operation. Several 51001
tions of steam-engines applicable to agriuulturti Pe 011 t
and for facilitating the turnip of the erViiikeei
field, and the distribution of gmanure, were'
shown. There were some beautiful specimens %recli,l
terracotta by Mr. J. M. Blashfield,
be capable
of assuming the most delicate Aar' gep;`
be suitable for ornamental and build' g urPse° re°
a °nil „jet
rally. It is said that this materialin iliPn
w lt,
the action of the
atmosphere, but even become 3 cps,
on exposure to it • and should it be produces:l4th.
rate, there can be no doubt it will be extenove'l, so
which OP:arid.,
Gold-washing machines were exhibited in joe et!,'
varieties. They possess many points in commontihii,
a revolving cylinder, and dasherg for washing —rte:
r
and obtaining the auriferous dep i
osit free of torle",
purities. The tools are constructed in such a 7,0'
that by a very simple operation the shovel bee" of,'
scraper, and the handle of the shovel a Porno ,1
crowbar, a pickaxe, &c. • It would be impossible ote
the limits of a short notice to give a detailed aec° g
this collection, which will well repay a visit, se' .drio
ofir
it does to mark the progress of the age in °'
leading features—mechanical invention.