The Sun.
London, England, 1852-04-01 00:00:00

..,
LONDON, THURSDAY A, .O.
. , . . ... ,

PUBLICA TIONS.

THE PERTII
I NEW NOVEL,
LS of FASHION,

Is now ready, in 3 vols.
We question if ever the perils of fashionable life were more vividly
exhibited than in the charming romance before us. Tne fashionable
life here depicted is not that false ideal one stereotypes in ordinary
novels—ft is the life draOn from Rental being by one experienced
in its changeful aspect, and who possesses a hand skilled in the lim-
ner's art. The characters are sketched with more than usual bold-
ness, and are evident portraits:•from originals. The music mad
Lord Brandiston and the scheming Italian songstress, Mr. Leigh,
the clergyman, and Sir W. Avison, the diplomatist, are not difficult
to be rEcognised. On the whole, "The Perils of Fashion ' is a must
exciting hovel, which we think will become very popular."
Coburn and Co., Publishers,' 13, Great Marlborough-street.

TURRA Y: S RAILWAY READING.
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. • Already published,
MUSIC and DRESS.. is.
LITERARY ESSAYS. From " The Tithes." 4s.
NIMROD' on the CIIACE. --
LAYARD'S ACCOUNT of -NINEVEH. ss.
LIFE of THEODORE HOOK.' Is.
MAHON'S HIS fOgY, of the " FORTY-FIVE." 3s,
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JAMES'S FABLES of 'ESOP. 100 WOodents. 2s. Gd.
The FLOWER GARDEN. Is.
DEEDS of NAVAL DARING. 2s. 6d.
The lIONEY BEE. Is.
NIMROD on the TURF. - Is. 6d.
. • Shortly,
A JOURNEY to BATMAN OHU (Capital of Nepaul), and the
Camp of. Jung Bahader ; including a Sketch of the Nepauleso Am-
bassador.at Home. By Laurence Oliphant.
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'—Morning

John. Murray, Albermarle-street ; and to be obtained at all Book-
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• .
T"- WI A-4R T 143 R Y -R-E V I E-W
No. CLXXX., will be published April 6.

CONTENTS:
I. Sir Roger de Coverley.
IL' Horace Walpole's Garland.
111. Diary of General Patrick Gordon.
IV. Recent Epics.
V. CoMparative Anatomy.
VI. Bohemian Embassy to England, &c., 1466.
VII. Cannon, Musket, and Rifle.
VIII. California versus Free Trade.
IX. George lll.—Grenville and Rockingham Papers. Lord
Mahon's History, Vols. V. and VI.
'X. Lamartine's History of the Restoration.
XI. Lord John Bissell and the Earl of Derby.
John Murray, Albemarle-street.

This day is published, Part 11., price 55.,
THE BOOK OF THE GARDEN.
By CIIARLES

Author of the " Practical Gardener," &c. &c.

CONTENTS :-

CUAP. IL—Garden Walls—continued.
CtIAP. 111.--klothouse Building.
CHAP. Iv.—Heating as applied to Horticultural Erections.
ILLUSTRATIONS.

Villa Garden—Villa Garden Improved—Ground Plan of Palm-
Stove and Part of Garden at Ke:v—and 113 Engravings on Wood
by Branston.
William Blackwood and Sons, Edinburgh and London.

THE BOOKCASE, Vol. II , this day, price Is. (.41. in boards, with
enamelled cover, contai,,ing

KOHL'S PANORAMA of S. PETERS-
BURGH.
Also, just published, Vol. 1. of the Series, price Is. Gd.,
ACROSS TILE ROCKY 310UNTAINS, from New York to Cali-
fornia. By WM. KELLY, Esq.
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Sold at all the Railway Stations.

PARLOUR LIBRARY, Vol. LXXVI,

On Thursday, a Double Volume, price is. 6d. in boards,• or 2s. in

4 G 1

cloth, contain ng :
N C 0 U R T.
By G. P. R. JAMES.
By the same Author, in this Popular Series:—
Henry Masterton. Gipsy
John Marston Hall. One in a Thousand
Brigand Smuggler
Convict Gowi ie
Philip Augustus Robber
Charles Tyrrell Mary of Burgundy
Darnley Morley Ernstein
Castelneau King's Highway.
Simms and M`lntyre London and Belfast.

'IIIIE ROYAL MILITARY MAGAZINE,
4 edited by Lieut.-Colonel lIORT, is this day published,

price 2s.
Kent and Co., Paternoster-row ; and can be obtained through any
Bookseller in the United Kingdom.

SPERMATORIIH(EA AND STRICTURE.
Just published, Bvo., in cloth, price 3s. 6d., by post (free), 45.,
A TREATISE on the CURE of STRICTURE
71. of the URETHRA ; containing the True Reasons why that
Disease so often assumes such an intractable character; with Rules
and Instructions for the successful Treatment of every Form of
Urethral Contraction, based on the results of extensive and pro
longed experience. To which is added, Practical Observations on
the Treatment of Spermatorrhcea by Cauterization.
By F. B. COURTENAY, M.R.C.S.L.
"These who complain most loudly are those only who know not
how to use the common instruments. . . . . The prac-

tice of surgeorrsliasbeen marked with all kinds of violence, and in-
difference about the simple cure of diseases, and a passion for
operations, and all the excesses and horror of sufgery."—John Bell.
H. Bailliere, 219, Regent-street, London.

PATRON—H. R. H. PRINCE ALBERT.
ROYAL POLYTECHNIC
I L Prevention of Forgery. A Lecture, by J. 11. Pepper, Esq., on.
Glynn and Appel's Patent Paper for the Prevention of Piracy and
Forgery by the Anastatic Process —During Lent, a Lecture on As-
tronomy, illustrated by beautiful diagrams, will be delivered by Dr.
Bachhoffner, on Wednesdayand Friday Evenings, at Eight o'clock.
—The celebrated Vocalist Kransz de Feher, who sings in Thirty-six
Foreign National Dialects, will apipear for the first time in England
in his new Musical Divertissement, "The Illustrated Crystal Pa-
lace," on Monday, the 29th instant, and con•inue each Monday,
Tuesday, and Thursday Evenings, at Eight o'clock, in wnich he well
introduce Twenty National Melodies in Twenty different Foreign
Dialects.—A Description by Mr. Crispe, of the various kinds of
Muskets. Rifles, &c.—Dissolving Views, &c.
Admission, Is.; Schools and Children under Ten years of age,
half-price. , •
A NEW EDITION OF THE CATALOGUE.

LAURENT'S CASINO,
ARGYLL ROOMS, Great Windmill-street,
St. James's.
The PRIZE WALTZ, awarded to Mr. W. 11. Montgomery, will be
played every evening by Laurent's Celebrated Band. Principal
Cornet-a-% iston, M. Boulcourt.
Doors open at Eight o'clock. Dancing to commence at nine, and
terminate at half-past eleven.

'ZiIIIDICAL ADVICE ON THE SECRET INFIRMITIES OF
TOUT AND MATURITY.
With Plain Directions _for their Prevention and Cure.
FIFTY COLOURED ENGRAVINGS ON STEEL.
Just published, in French, English, German, Dutch, Spanish, and
Italian, in a Sealed Envelope, 2s. 6d., or post-free from the Author

for Forty-two Stamps,
SELF-PRESERVATION; a
Medical Treatise on the Physiology of Marriage, and on the
4ecret Infirmities arid Dlsorders of Youth and Maturity, usually ac-
►uired at an early period of life, which destroy thy physical and
mental powers, diminiih and-enfeeble the n•ttural feelings, and ex-
dauat the vital energies of Manhood ; with Practical Observations on
la. certain Prevention and successful Treatment of Nervous Debi
.ity, Local and Constitutional Weakness, Syphilis, Stricture, and all
Diseases and derangements resulting from indiScretlon, as adopted
oy Lallemand. Ricord, and other eminent members of the faculty of
France. With Fifty coloured Engravings, illustrating the Anatomy,
Physiology, and Diseases of the Reproductive Organs, explaining
'heir structures, uses, and functions, and the various injuries that
are produced in them by solitary habits, excesses, and Infection.

By SAMUEL LA.'MERT, M.D.
87, BEDFORD-SQUARE, M.D.,
Doctor of Medicine, Matriculated Member of the University of Edin-
burgh, Honorary Member of the London Hospital Medical Society,
Licentiate of Apothecaries' Hall; London, Member of the Hunterian
Medical Society of Edinburgh, &c., &c.
This work contains a plain and complete description of the ana-
tomy and physiology of the reproductiye omens, and of their relative
conditions in health and disease. Dr. La'Mert, who has taken the
highest medical honours, as evidenced by the diplomas and testimo-
nials inserted in the work, is the only legally qualified medical man
who has exclusively, and for many years, devoted his studies to the
treatment of these complaints. He may be consulted with advan-
tage by all those whose constitutions may have become debilitated
throughr secret practices acquired in youth, or by the excesses of
ti."C years, whereby the pleasures of life are marred, the objects of
ouratTrtnarse Hannay,
, marriage frustrated, and existence itself rendered a term of anceas-
wg misery and regret.
published by teA Author, and may be had of J. Gilbert, 49, Pater-
a...aster-row
63, Oxford-street ; Starie, Titchborne-street,
cordon, 146, Leadenhall-street; Mann, 23, Cornhill ;
wriomay Post for forty-two stamps, from the author's residence,
tl.l,,be,conttlted on these disorders) personally, or by letter,
en till ,and rrnm til

DR.
To be CUL/7
had ERWELL'S NEW WORKS.
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price Ono Shilling Cernhlll ; or direct from the author ;
" Health;Eettfllliet 4. 061 F. LIFE.
CONTENTs :—Early ituan'T.*Md Rational Use of Time."
CUrsions about the Enytro4—s
ofP.Fing and Summer Mornings—Ex-
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g. Sleeping, Bathing,
ap
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Rest,ic Ease,T h e Doreacmu;t—tiOon, rtirdtin Ni

FRAGMENTS FROM THE MOtrivr4xxs.
Vol. I.

Two Vols.

VISIT TO THE LAKES ; SKETCH Or
vol. 11. &c,
THE LAKES OF KILL kRNEY; REMINIact,„'''CES OF
DUBLIN, &C.

WHAT TO EAT, DRINK, AND AVOID,
" That three score years and ten our course may run..
A popular review of almost every form (cause and cure) of flee
vou.ly-debilitated health and eufeebled constitution, that harasses
the young, besets the man of pleasure, business, or study, and
reguem-
bitters old age ; with tables and rules for the diet and physical -
lation of every-day life.

IV.
THE PASSION'S.
"What passions hurt the body—what improve,
Truths as refined as Athens ever heard."
SUBJECT .—Life's pilgrimage, from infancy to old age. The al.
rent of the passions. Chastity and its infringements. The casual
ties of licentiousness and dissipation, with illustrations graphic, oar
rative, and remediative. Advocacy of early marriages.
V.
THE MARRIAGE STATE.
"To be or not to be, that is the question."

PROGRAMME :—LAWSI and obligations of nature, society, and reli-
gion regarding marriage, to be observed by either sex. Time and
choice, on both sides, as to age, temperament, complexion, and
figure, to secure healthy offspring, with the art of rearing them.
Physical defectiveness and its removal. Sterility and its conversion.
Cases, &c.

By B. J. CULVERWELL, M.D. (1841), 111.1t.C.5. (1827), L.S.A.
(1824). Twonty-fivc years Medical and Forensic Referee in these
matters. Reception hours .daily till Five.Z Evenings, Eleven till
11104. 10 .4 afifll-01&.• lifgent-litreete

MIDDLESEX LAND-TAX COMMISSION.
A general meeting of. the commissioners of land-tax,
for that part of the county of Middlesex which is de-
scribed in the 38th Geo.. 111. as the " rest" of the said
county, was held yesterday, at the Sessiensrhouse,
Clerkenwel!, pursuant to notice, " to put in execution so
much of the said Act as is thereby coa.mitted to their
care and charge for the year ensuing."
Oa the motion of Mr. WOODiVARD, seconded by Mr.
OFFER, Mr. J. llargreave Mann, chairman of the
Holborn Division, was called to the chair.

The CHAIRMAN said it would not be necessary at all
for him to enter into any statement of the objects or pur-
poses for which the meeting was called, as they were
well-known to every commissioner, and had been the
subject of much discussion on previous 'occasions.
After some preliminaries, _ _

Mr. COPPOCY said they had met on that occasion for
the third time only, for the purpose of putting into
execution that which the Act of Parliament under
hich they were proceeding directed should be done
every year—for the third time only he said had they
met to do this in a period of twenty-eight years; and
without their holding their annual meetings no warrant,
c mild be legally enforced, and no assessment for land-
tax made, yet the injustice of the present system had
ken going on the whole of that time, and because
it had so gone on it was now to be said that it was
one that could not be looked at. The Learned Gentle-
man then briefly mentioned the proceedings before the
Commissioners of the Holborn Division, in 1850, which
led to the question of the equalization of the land-tax
being brought prominently before the public, and said
that last year the commissioners, at their general meet-
ing, passed a resolution that the amounts assessed on a
division should be raised by an equal pound-rate through-
out such division, but they were stopped from carrying
that rea,,i.ti.,n into effect by a letter from Mr. Keogh,
of the Board of Inland Reronuo, and thus they were pre-
vented, as it were, on the very elereatiela of, success,
from doing their duty and 'doing justici) to the public;
which they could ele eesiebnut- wrong to-any individual
Ire Proceeded to contend that the equaliza-
tion of the unredeemed portion of the tax, or even its
entire repeal, could not be attended ,with any injustice
to those who had redeemed the tax on their property;
and in comparing the rate of St. George's and St. An-
drew's, Holborn (one shilling in the pound), with that
of Marylebone (one farthing in the pound), men-
tioned that at least one good result of these proceed-
ings, and one for which he thought he ought to re-
ceive the Wanks of the inhabitants of Marylebone,
was the-discovery by one of the commissioners that one
of the Marylebone collectors bad been making charges
tor land tax and putting the money he received
into his pocket. He then cited the various Acts of
Parliament, from that of William and Mary, down to the
present reign, having reference to the subject, and
contended that the commissioners had the full right and
power to raise the amount contributable by each division
oy an equw pound rate. They had, he said, reason to
cope for a better state of things now than existed when
they appealed from Mr. John Wood of the Inland Re-
venue, to Sir Charles Wood of the Exchequer, alihougb
;hey then acted on the evidence given by Mr. Wood
himself before a Committee of the House of Lords,
which was published in the Lords' papers, and which
he would read to the commissioners. But they now had
another Chancellor of the Exchequer, and he (Mr. Cop-
pock) held in his hands the recorded opinions of that
itigot Honourable Gentleman on this subject, end he
found that at Aylesbury, in 1849, in the course of a pub-
lic speech, he said:—

" i ens certain that there ought to be an equal adjust-
ment of local taxation, or rather what is called local,
though it is in reality national taxation, and if that were
btisiued, as in all justice it ought to be obtained,
considerable relief would at once be given to
tuts agt icultural interest
Ia a will i lib
been
cull your
nw
maatl
dweltat attention nt in t oanother
upon,o a
nd
the t Gentlemen,
jaawht
ar•ich
rangement of that tax. You all know that farmers pay
du
opinion
o ta lothe
has
already poor-rates
givenp a i d
a b yother v
erdi
ct t classes,hat thaand t
sh o publica
tshould
not
tee showed, so that before long a settlement of that ques-
tion may be expected, which will do justice to the agri-
cultural body. I am now,_ however, anxious to call
your attention to a tax the arrangement of which is
most unjust. No doubt every gentleman present has
Heard and many pay the land-tax.
ibis tax is so levied that the county of Buckingham pays
la. sd. in the pound on the rental of the land, while
other counties infinitely more populous and infinitely
more rich pay 23. in the pound. You are, therefore,
called upon to pay an undue amount of the land-tax.
Mind, I am not speaking of that portion of land-tax
winch has been redeenied, because that is always brought
forward by our opponents to perplex the question, be-
cause in nothing that I propose do I wish to disturb any
public compact which has been entered into. One-third
of the land-tax has been redeemed, and therefore no
longer presses on the soil; but two-thirds remain to be
paid, and produces more than 1,000,0001. annually.
Now, it produces is. sd. in the pound in the county
of Buckingham, and only 2d. in Lancashire, and Is. 4d.
in Liverpool. I ask you, then, where is the equality of
that taxation? The inequality, however, is not peculiar to
Buckinghamshire; for I was speaking to a gentleman from
Hertfordshire on the subject before I entered the room,
and I find chat in his county they pay ls. 6d. in the pound.
I have alluded to Hertfordshire, because I do not wish
t confine the consideration of the subject to Bucking-
hamshire.. 1 will al/to take a border county, that of Bed-
tord, where I find the tax is ls. 6d. in the pound, while
in Northampton, another border county, it is more than
Is.—in Berkshire, a sister county, it is le. 3d. Then,
again, the remaining twenty agricultural counties, in-
cluding Somersetshire, Kent, Devonshire, and even Es-
sex—from which a petition signed by 25,000 persons in
favour of equal taxation was sent to Parliament, that pe-
tition being given to me to present by their own county
Members because I had originally brought the question
orward—in these twenty agricultural counties the ave-
rage of the laud-tax is but little under Is. in the pound.
Having given you these facts, which I have drawn from
official documents, I will put before you the conclusions
to which I have come. If the land-tax were levied
throughout the country as in Buckinghamshire, and that
is not so high as in 11,rifurdshire or Bedfordshire, in-
stead of realising 1,000 000/. it would realise 5,000,0001.
Mind I am nut proposing any new tax opposed to the
spirit of the age, but only the equalization of a tax
which already exists, and in this I have a right
•to anticipate the support of those who have declared
themselves in favour of equal taxation and finaucial re-
form, for out of thy own mouth will I judge thee.'
All that I ask is, that the tax on land, which has
been already sancti.ned by Parliament by an ancient
Act, shall be levied throughout the country in the same
proportion as in Buckinghamshire; for, though the tax
presses heavily on the agricultural districts, it does not
press on Manchester, Liverpool, or Brighton. Gentle-
men, suppose wt; had this equalization of the land-tax,
and the consequent 5,000,0001., the question arises what
shall we do with it ? We have with this money the
means, in my opinion, of raising the agriculture of Eng-
land from its
.depression, so that the landed interest
shohld find itself in that position in which, as long as
I live, I will labour to place it."
Ile (Mr. Coppock) found the person who uttered these
sentiments was now the Chancellor of the Exchequer,
and the hope he entertained of their being assisted by
him in equalising this tax was fortified by the opinions
of the present Attorney and S elicitor-Generals—Sir F.
Thesider and Sir F. Kelly. The subject was divisible
into three parts : first, the inequality of parish with
parish in a division; then division as with division; and
then county with county. lie proposed ,only _to deal
with the first, and the iniquity and injustice of the.pre-
sent mode of levying the tax would be apparent when it
was considered that on one side of Oxford-street it was
6i. in the pound, whilst on the other it was but ad.
They were not to exclude common sense from the appli-
cation of this Act of Parliament, and the commissioners
were bound to equalise parish with parish in one divi-
sion. He was of opinion that they had the power to re-
arrange the divisions of the county, but that had better
he dealt with by Parliament. So long as the Board of
Inland Revenue got the quota assessed on the county,
they did not care how it was raised or where it came
from, but it was the duty of the commissioners to See that
there was a fair and equal pound rate on the divisions.
The ruling of Lord Campbell, and the other judges of
the Court of Queen's Bench, in the case of Bradley
Haverstoe, was clear and conclusive. Justice, law, and
common sense were on his side, and he was confident
the good sense of his brother commissioners would lead
them to the same conclusions. He then moved—
" That to raise the sum of 107,602/. Ils. 7d., the
quota laid on the rest' of the county of Middlesex in
and by the 38th Geo. 111., c. 5, for the service of the
year 1852, the proportions to be raised by each division
to be as follows:—(Here were inserted the figures of last
year.) And that the same be raised by an equal pound
rate on each division.".

Mr. OFFER (of the Tower Hamlets division) seconded
the resolution. He instanced the inequalities existing
between some of the parishes of that division, in some
of which the' tax was as much as 2s. in the pound, with
ttLieaThe
Marylebono, and said if they could not get justice with-
out going to Parliament, let them go to Parliament and
obtain a general equalization.
Mr. W. PAYNE (the Coroner) said the question was
'twofold, what it would be advisable to do, and what
they
had the power to do. He conceived that justice and
common senbe were with his friend Mr. Coppock in the
hheadtotohe l
took ianwthwisitmhabttiemr:
and but
theyhe couldwere not agree
to
carrY out
e,,, t, the law. The Learned Gentleman quoted, as
Su pp or t the authority of Lords Mensfield and Kenyon in
vied at prelYiew, that, the tax could not be legally le-
years. Bent'ful except in the mode adopted for so many
mode, but theuYhadalitted the injustice of the present
He should movEl ,t, they had not the power to alter it.
were carried, woziamendment, and afterwards, if it
submit a resolution twoith Mr. Coppock's permission,
for the power to remedygtohoto Parltament and a.k
amendm-nt that the commissionersevi He moved as bil
the county of Middlesex, h.vin of Land-Tax for
ti,,n the !rreral Acts of Psrliatnegn taken into
assess-
meotconsi,iera-
of land-tax, and having also Considered
0 arding the
thei.ions of the courts of law on the Buh,ot thfe several
ses2arents, and the opinion of the Board of Inlandosu Re-
venueh as-
regarding the same, are of opinion that they do
not possess the power by law to vary the quotas which