The Sun.
London, England, 1852-12-13 00:00:00

IAY EVE

ING, DEC

DE LA RIVE'S WORK ON ELECTRICITY.
Just published, in Bvo., with Woodcuts, price 18s. cloth.
ATREATISE on ELECTRICITY, in Theory
and Practice By AUG. DE LA RIVE, Professor in the
Academy. of Gerieva ; Foreign Member of the Royal Society of
London ; Corresponding Member of the Academy of Sciences of
Paris, tkc. Vol. L To be completed in 2 Volumes.
London: Longman, Prawn, Green, aneLongmans.

........ .
GUILDHALL, 3d Dec., 1852.—The Committee
for Letting the City Lands will meet at tAtildhall on WED-
NESDAY, the 15th day of December, at One o'clock precisely, to
receive TENDERS fot LETTING on LEASE, for 21 years from
Christmas next, several STABLES and YREMISES on te North
side of Bulstrode mews, Nfarylebone-lane, Oxford-st reet ; also to re-
ceive Tenders for Letting on Lease for 15 years (less three days),
from Christmas nest, a 1i OUSE, No. 12, on the west side of Taber,
nacle-walk, Finsbury.—Further particulars and plans may be seen,
and forms of tender obtained. at the Office of Works, Guildhall.
THOMAS SAUNDERS, Compveller.

THE BUDGET.-SPIRIT OF THE PUBLIC

assured them of his desire to take every measure that
might at any time be in his Power to promote the views
and wishes of the society on this subject. Since that in-
terview, the council have resolved to offer, in addition to
their current prize of 501., for an essay on the geographi-
cal discovery.of now supplies of guano, a prize for the dis-
covery of a substitute for Peruvian guano, under the fol-
lowing terms :
" TEIVIIS OF THE PRIZE.—One thousand pounds and the
gold medal of the society will be given for the discovery
of a manure equal in fertilising properties to the Peruvian
guano, and of which an unlimited supply can be furnished
to the English farmer at a rate not exceeding 51. per ton.
" The council have already reason to believe the atten-
tion which this prize will call to the whole economy of
manuring, and to the agricultural as well as sanitary ques-
tion of the manurial resources of the kingdom, will lead
to new and important results.' The council, after full deli-
beration, upon the amended conditions, proposed to them
by their veterinary committee, and which have been ac-
-cepted by the college, decided last mouth to renew the
grant of 2001. for the current year to the Royal Veterinary
College.
" The council have had their attention called by his
Royal Highness Prince Albert to the process of inocula-
tion, so extensively carried on at the present time in
Prussia, Belgium, and the Netherlands, with a view to
modify-the severity of the symptoms of pleuro-pneumonia
in cattle. In consequence oK the information furnished by
hie'Royal Highness to the council, they authorised Pro-
fessor Simonds, as the veterinary-inspector of the society, to
proceed to Belgium, in August last, for the purpose of
making himself personally acquainted with the facts con-
nected with the conditions and results of the employment
of this process. The report which Professor Simonds has
made to the council on this visit, of inspection will appear
in the next part of the society's Journal,' along with a
second report on the occurrence of pleuro-pneumonia in
the extensive herd of dairy cows belonging to Mr. Paget,
of Ruddington Grange, near Nottingham and which that
gentleman has with great liberality placed at the disposal
of the society for any experivisits the council may direct
to be made on them. ' - • -
" The country meeting of the society at Lewes in July
last was in every respect satisfactory, excepting in the
number of visitors, which, although amounting to 18,000
in the show-yard, and 500 at the pavilion dinner, was only
one-half of the usual number. This comparatively deficient
attendance, however, was owing to peculiar circumstances,
over which' the society had no control; namely, a remote
locality, unusually oppressive heat, ana a general election
going on throughout the country at the very time of the
meeting.
" The council have decided that the Gloucester meeting
for the South Wales district shall be held in that city in
the week commencing Monday, the 11th of July, and they
have received from the professore at the Royal Agricultural
College at Cirencester, the offer of co-operation in any way
by which their services may be thought, by the council,
best to promote the objects of the society at the Gloucester
meeting."
The following is the portion of the report referring to
the admission of live stock at the country exhibitions of
the society :
"In order to consider the most effectual means of ob-
viating the over-feeding of live stock for breeding purposes
exhibited at the country meetings of the society, the Earl
of Dude, as its late president, undertook, after the Lewes
meeting, the task of entering into communication with the
greater number of those gentlemen who had acted as judges
at the former country meetings of the society, and the
greater majority of their opinions being in favour of de-
cisive measures to put a stop to an evil so generally com-
plained of, a committee was appointed, who have made the
following recommendations, which have been since adopted
by the council :
I. To appoint three juries of condition for the three di-
visions of (1) cattle, (2) sheep, (3) horses and pigs ; each
jury to be drawn by lot by the steward of each division
from the whole of the judges comprised in it, and to con-
sist of nine judges and one steward : the steward himself
not to vote, but to take the decision in each case by a show
of hands, the majority of votes to decide.
" The following notice be printed in red ink at the foot
of each certificate of entry, namely, All animals sent for
exhibition which shall, in the opinion of the jury, be in an
overfed condition, will be disqualified by the jury for in-
spection by the judges :' and a placard to be placed over
the standing of every animal that shall be so disqualified,
stating the reason of such disqualification.
"3. The age of bulls in the two classes of each division
of cattle, not two exceed four years and two years respec-
tively, on ehe Ist of July in the year of show for which
they are entered.
"4. No bull in Class I. of each division of cattle to be
eligible for a prize, unless a certificate is produced of his
having served not less than three different cows within
the three months preceding the Ist of Juno in the year of
the show.
"5. No alteration to be made in the limit of age for
cows ; but that every cow in milk and not in calf must be
certified to have had a live calf within the twelve months
preceding the date of the show.
"6. No heifer entered as in calf to be eligible unless
certified to have been bulled before the Ist of March in
the year of show, and not to have been again in bulling
subsequently. to that date ; nor her owner afterwards to
receive the prize unless on the production of a further cer-
tificate that eshe has produced a live calf before the Ist
February ensuing.
" 7. No cattle or sheep to have been fed with milk sub-
sequently to the Ist of. Januarx.in the year of the show.
8. No boar or sow to be shown that cannot walk on
account of over-fatness."
In conclusion the report states :
"The council have the continued satisfaction of referring
to the successful manner in which the practical operations
of agricielture are directed_by improved principles gradually
adapted to each particular case by an extended knowledge
of conditions, and of witnessing the same spirit of improve-
ment that has so long sustained and encouraged the Society
in the prosecution of its objects, now animating other agri-
cultural communities in every part of the civilised world,
and leading them to find their mutual advantage in friendly,
communication and the interchange of scientific and prac-
ticid resultn."
The total receipts for the year were stated to be 6,1371.
135., and the balance yet remaining in hand, 2,8221.
19s. 6d.
The adoption of the report, moved by Mr. CHARLES
TowNLEY, and seconded be the Rev. JAMES LINTON,
was, after a short discussion, agreed to.
The thanks of the meeting were voted to Messrs.
Dyer, Barker, and. Knight, the auditors, who were
unanimously re-elected ; also to Professors Way and
Simonds, the consulting chemists of the society, to whose
exertions a high-merited compliment was paid by Mr.
Torr and Mr. Jones, who moved and seconded the vote
of thanks.
Lord CAMOYS moved, and Mr. DEUCE seconded, a
vote of thanks to the Chairman, Colonel Challoner, who
returned thanks, and the meeting broke up.

attack before a small section of his least intelligent
constituents, on Mr. Disraeli—a man of universally
recognised genius—suggests the image of a dograis--
behaving itself at the pedestal of a lofty statue ' • and
there we leave Sir Benjamin, with the eye of the
literary police upon him, and the assurance of sum-
mary treatment if he dare to repeat the nuisance.
We sincerely recommend the unthinking occupiers-
of houses between .201. and 101. to ponder well the:
serious consequences of what they are being per-
suaded to attempt to refuse to' bear their reason-
able and moderate share of the national burdens.
They would open wide the eyes of the immense
classes beneath them to the irintolerable selfishness ;,
and let once that feeling get Abroad, and who shall
allay the'revolutionary tempest it would raise? Who.
could then resist the clamour for universal suffrage
to counteract the selfishness of some nine hundred

JOURNALS

FROM THE MORNING PAPERS OF THIS DAY.
TIMES.—No doubt Sir Charles Wood's was a
very fair speech, but so it ought to have been, for
nobody is so an fait at mending budgets as he is.
All his own have been thrown back on his hands,,
and he has usually spent the whole session in lick-
ing them into shape, Hence the particular appro-
priateness of his recommendation to Mr. Disraeli
to take back his Budget and mend it. Sir Charles
has suffered persecution and learnt mercy. The
heroic principle of " standing or falling by a bud-
get " would react unfavourably on his own finan-
cial career, and might also be inconvenient at a
future time ; so he very considerately suggests to
Mr. Disraeli to do what he has invariably done
without fatal consequences. Perhapi- he might
have carried his magnanimity still further. He
might have felt it was utterly impossible for any
scheme of financial revision to escape severe criti-
cism, much less to be satisfactory to all parties.
Indeed., we need not look back on the ex-Chancel-
lor of the Exchequer's own career for an example.
His Friday's speech happens to contain, what is
rare in criticism, some suggestions of a positive
character. From them we may gather that, were
he now in office, he would be prepared to recom-
mend an entire remission of the protective duties
on foreign timber, just such a mode of handling
the tea duties as Mr. Disraeli advises, and also his
proposed relief to the shipping interest. Those
three measures make up, in bulk, a respectable
budget ; and when to them are added the extraor-
dinary-votes in, which both sides agree, -amounting
to three-parts of a million, there would, on
Sir Charles' cautious principles, have been no
more room for remission of taxes. But what'
would have been said to such a budget by
the great bulk of the working population ? It
certainly would have been no boon to the agricul-
tural labourer, who drinks little tea, builds no
houses, and has no ships. But if we mistake not,
it would have been voted ridiculous by all parties,
for all would have asked why so respectable a sur-
plus should be muddled away in cheapening tea
4e. a pound, and relieving ships, foreign as well
as British, of some charges which at least fall more
naturally on them than on other interests ? We
should have Sir Charles' Budget dissected and
probed and confronted with all sorts of terrible sta-
tistics, till the worthy baronet himself had become
ashamed of his own offspring. We may be mistaken,
but to us there seems no difficulty in understand-
ing the rationale of Mr. Disraeli's Budget, whatever
its practical demerits. The key of it all is the re-
peal of the malt tax. He has treated that as a
consumers' tax, the remission of which would be
popular with the agricultural interest. That
seems to us a fair view of the tax and the re-
mission ; and we have often shown in these
columns that, as more malt liquor, and stronger
liquor, is consumed in towns than -in the rural
districts, the boon would fall at least as much to
the towns as to the country. But no one can
think of the matter ten minutes, or read a page
of any financial authority on the subject, without
admitting that the grower's permanent share of the
boon must be very small indeed. As a consumers'
tax, and one long complained of, it is a fair subject
for reduction. Undoubtedly malt liquor is too
dear in this country, and too much in the power of
the brewers ; and let the teetotallers protest as they
will, a glass of beer will generally do a working
man more good than a cup of tea, and is certainly
much more wholesome than spirits or wine. But
supposing it to be desirable to remit a tax of more
than 5,000,0001. on the chief drink of the working
classes, then come the questions when to do it, and
how to do it. These questions are by no means so
easy as some would suppose ; indeed, if we are to
wait for a perfectly good opportunity of striking
5,000,000/. off our income, then the year A.D. 2000
will find the malt tax untouched. There will
never be a natural surplus of nearly that amount.
If, then, the tax is ever to be repealed, one of two
things must be done : either the remission must be
by instalments, or an artificial surplus must be
made by the imposition of new taxes, which of
course would be direct taxes; One of these two
things must be done ; or, to adopt a third course,
the two must be combined—that is, a moderate
surplus must be made by some small additions to,
other taxes, and the malt tax reduced by large in-
stalments. That is the course which has been at-
tempted in the present instance, and, in short,
some such course is absolutely necessary to the
repeal of the malt tax, if it ever is to be repealed.
Mr. Disraeli has taken half the tax, and it would
have been madness to attempt more. Even that
amount involved the necessity of adding somewhat
to other taxes. The tax selected for increase has
been the inhabited house duty. Sir Charles Wood
ought not in candour to object to this increase, for
in his own original scheme of the inhabited house
duty he made it produce as much as the old window
duties,-viz., a commutation of the existing window
duties at two-thirds, and 700,0001. from other
houses to be taxed 5 per cent. on their annual value.
Sir Charles was only beaten out of this proposition
by the complaints of those who found they would
have to pay more than they did. before; and no one
could have been more disappointed than he was at
the miserable compromise to which he was pushed
at last—the paltry 700,000/. obtained by the present
inhabited house duty. Mr. Disraeli proposes to
rectify that very bad bargain, and to get nearly as
much by the house tax as Sir Charles wished to get.
The natural result is that he has brought on him-
self the very same clamorous opposition that his
predecessor met and succumbed to ; and Sir Charles
has shown a disposition to shield his successor from
a repetition of his own defeat. So much for the
proposed addition to the house tax, indispensable to
the reduction of the malt tax. But what has tea to
do with the malt tax? It has much to do with it.
Considering that many hundred thousands in this
country who drink tea, and not malt liquor—oon-
sidering the religious feeling which extensively pre-
vails against intoxicating drink, and, more than all,
the demands of our merchants and.manufacturers de-
pendent on the China trade, it would be out of the
question for any statesman to propose a reduction of
the malt tax without also dealing with the tea duty.
Thus, three of the portions of the budget hung
together, and are one for the sake of the other. As
for the income tax, it was only renewed for one
year in 1851, and again in 1852, expressly in order to
a readjustment on more equitable principles. A
majority of the house demanded such a readjust-
ment, and Mr. Disraeli has now attempted to satisfy
that demand. Indeed, he had no alternative but
to make such an attempt. Taxation, hoWever, is
not a matter of theory or of justice, but of demand.
Mr. Disraeli and his colleagues have consulted all
the proper authorities except one, and that is the
people. Whatever may be said for a repeal of the
malt tax, it will never be practicable till the con-
sumers have really come forward in mass and d e-
manded it, as the consumers of bread demanded a
repeal of the corn laws. For one reason or another,
there is no such agitation on this point, though one
might have thought that every pubhc-house would
afford a nucleus for it. But while the con-
sumers of malt liquor seem content with old
prices, the class threatened with the en-
largement and extension of the house tax is
perfectly obstreporous. What is to be done
when, of two competing interests, one asserts its
rights vigorously, the other does nothing ? In a
country governedby public opinion there seems
little or no choice but to give way to the demand ,
which expresses itself. We have said, that there
is no real agitation for a repeal of the malt tax.
It is true, that a small clique of farmers and agents
assemble annually to pass resolutions in favour of
that repeal and to get up a few petitions ; but
besides their insignificance, the very ground on
which they proceed is wholly inadmissible. They
treat the malt tax as an.agricultural grievance,
which it is not, and which even Mr. Disraeli now
admits that it is not. We want the petitions not
.
of farmers, but of consumers, against not of
cliques, but of the million. If the million don't
want the tax off, there certainly is no reason for
losing 2,500,0001. a-year to. the revenue, and en-
tailing the necessity of filling up the gap with new
and unpopular taxation. Unless Mr. Disraeli
thinks he will have the people a little more on his
side, he had better follow Sir Charles Wood's ad-
vice, take back
i his Budget, and spend the Christ-
mas holydays n reconsidering it. From no one
does that advice come so gracefully and so forcibly
as from Sir Charles ; and, proceeding from him,
there can be no humiliation in accepting it.
HERALD. The sound and clear-headed house-
holders hom faction has tried to embark in blind
hostility w
to the house tax are beginning to take a
discreet view of the consequences of such a move,
and to feel not only distrust but indignation to-
wards theimpudent demagogues both in and out
of Parliament, who are trying to make use of them
—shall we say utensils, Lord John ?—for the pur-
pose of advancing the selfish interests of party and
faction. We dismiss the vulgar unreasoning drivel
of Sirßenjamin Hall—for what earthly reason he
was made a baronet, some fourteen years ago, we
cannot conjecture—with contempt. llis coaree

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PATRON—II R. PRINCE ALBERT.
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thousand electors ? The masses—the labouring
classes—have been placed by Providence in a posi-
tion which makes taxation of them at once cruel,
absurd, and wicked. They cannot bear it, and
they will not bear it ; yet the . unreasoning class
immediately above them are to be supposed to
have clothed themselves with the franchise for the
purpose of saying, "We will reap the benefit of
that franchise, for we will take care not to allow
our representatives to subject us to any tax ! No,
we will tax those above us, both directly and - in-
directly ; and those beneath us indirectly, in a -way
which they shall feel, without any means of re-
dressing the injustice !" The shopkeepers's returns
are quick and sure ; he is well cared for every way ;
modern legislation has been indeed all in his favour
and yet he is ungrateful enough and short-sighted
enough not to see that lie is trying .to gain a shame-
ful advantage and immunity at the expense of his
humbler customers, already ground down into the
earth, and scarce able to pay their little way as it
is ! We say shame on you ! You bind heavy bur-
dens, and grievous to be borne, and lay them on
men't shoulders ; but you yourselves will not move
them with one of your fingers. But we rejoice iu
being able conscientiously to express our opinion,
that good sense and honourable feeling among
the great majority of this class of our fellow-
subjects are likely to render nugatory the
spasmodic efforts of a few parochial and Parlia-
mentary leaders of faction. We peremptorily
insist upon it, that the sober feeling of the
country is settled already into an approval and'
acceptance of the very best budget that has been
offered to it for many a long year; and if so, the
opponents of that budget might as well try to
-whistle against thunder. Had the budget proved
so outrageously absurd as fools hoped to have seen
—that is; framed on the model of that of Sir
Charles Wood, a similar fate would have awaited
it. A real and irresistible opposition would have
displayed itself in a trice—the big heart of the
country, the city of London, would have beat in-
dignantly, and sent its hot streams of excitement
boundinc, through the provinces. But it is not so
with the'Eart of Derby and Mr. Disraeli, as their
enthusiastic reception at the Guildhall, on Wed-
nesday last, testified pretty. conclusively. Under
these circumstances, what can equal the calm as-
surance of that broken-down financier, Sir Charles
Wood, who advises his successor to "take back his
budget !" naively adding, " You need not be
ashamed to take back your budget !" That is, " I
did so with mine, and felt no hesitation; so be it
with you!" Well might the house cheer and laugh
at this unexpected sally. Thus concluded the im-
penetrable baronet:—" Nothing can be so bad as
the budget now proposed, by which you sacrifice
our revenue without benefiting any one, and at the
same time imperil our direct taxation, tamper
with the credit of the country, and tarnish
your fame as statesmen with the country !"
Cuckoo! cuckoo! Only to listen to Lord John
and Sir Charles! But people don't and won't; and
we look upon it that the budget, subject to any
such modification as the Government may think
reasonable and consistent with their honour and
responsibility as Ministers to adopt, is already the
law of the land. The debate on Friday showed
the merest imbecility and cross-purpose work on
the part of the Opposition that ever was seen ; not
a true point was made against the budget through-
out the night, and the temper and spirit of the
house indicated that the thing was really, to use a
military phrase, disposed of. We protest that we
did not see an argument used on Friday that was
worthy of serious attention, as against-the general-
policy and equity of The budget; but we will say
what we are hourly perceiving indications of the
country's satisfaction. All parties see that all
parties have been honestly and prudently cared
for, as far as was consistent with the safety of our
financial system, and that the policy of the Go-
vernment is just and enlightened, and in strict
accordance with the spirit of the age. More and
more plainly are seen now the hollow and worthless
characters and professions of those who have been
loudest in their clamour of what they called free
trade ; and in the success of the Conservative
budget will assuredly ere long be seen the igno-
minious extinction of that little knot of political
vipers which has so long been writhing before the
apprehensive eyes of the public. Conscious, how-
ever, of their own honesty and strength, Lord
Derby's Government is proceeding steadily and
rapidly in the right direction, and already grap-
pling with administrative difficulties which have
daunted all their predecessors. This has been fairly
admitted both in and out of Parliament by the
most frank and independent opponents of the Go-
vernment ; and we feel satisfied that the factious
opponents of the Government already feel them-
selves compromised and embarrassed by the extent
to which they disclosed at once their wish and
their inability to trip up the heels of an able and
united Government, without the faintest chance of
any Ministry being found to fill their places. But
we warn these gentry not to reckon without their
host. There is a point beyond which the country
will not tolerate ; and its eyes are wide open to the ,
profligacy of attempting to precipitate a crisis, in
order that, amid the sudden " confusion worse
confounded" which may be contemplated, the re-
volutionary party may steal an advance, attended
with irreparable disasters to the country, and a
Cobden and a Bright be seen grinning at the gen-
tlemen of England from the Treasury benches !
But there would be no grinning on 'Change, be-
lieve us !
TIMES.—The Chancellor of the Exchequer ap-
pears to have achieved the equivocal success of
making a debate upon his proposals very difficult
and agreement almost impracticable. His finan-
cial statement was confessedly effective, his prin-
ciples apparently popular, and his declarations.
economy. Yet he seems to have
puzzled every-
bodyadj.usted to the most liberal axioms of political
a surplus, and yet lie suggests additional
taxation.
and put everything out of joint. He has got
He offers considerable reductions without solicita-
tion, but he gives so much that he is at last obliged
to take, and what he takes appears so much morethan what he gives, that people ask him to give
nothing at all, and to leave matters as they were.
As the taxes stood when Mr. Disraeli came down
to the house they were sufficient to satisfy all
national obligations and leave a handsome surplus
into the bargain. He volunteered reductions until
this surplus became a deficiency, and was then
compelled to increase taxation again. As it hap-
pens, too, his reductions are not believed in, while
his additions, though defensible enough on prin-
ciple, are disagreeable in the eyes of some classes
and gratuitous in the eyes of others. Meantime
it is difficult to see where to begin, for if there is
no taking off there need be no putting on, and
people are clearly of opinion that the putting on
will more than counter-balance the taking off. Let
us see if we can simplify the question. The great
reduction is that of half the malt tax ; the
great addition, that of a double house duty ;
and this duty is rendered peculiarly obnofxiloousi
in some quarters by its extension to housesttin o
aside
per annum, heretofore exempt. Now, setting
for duty itself,
perfectly demonstrable that the
are all defensible
its duplication, and its extensi.ont
for the moment the rest of the budget, we think. it
for its pro-
Of the duty itself we will . say nothing,There is no finan-
cialpriety is admitted on all sides•
that a man should be
on the best and soundest principiesof taxation.
maxim more just than
and no rule more
generally com-
taeertdin
mensurate with the character ofh the house which
he lives. But then comes te qf uestion of the
atcanrdithnagt ttohesheismineaensansa're .n
cause a tax is defensible in itself it may be aug-
mented to any amount ; otherwise the house duty
only point,
rate of
the
might be doubled ad infinitum. This was
point seized by the speakers at Marylebone, on
Thursdaywhi evening,eii could and
lie it wasmade. thepooensl
Is. Gd. in the pound on dwelling-houses, and ls. in
the pound on shops, represent an unjust or exor-
deed,
bitant contribution to the revenue from this par-
ticular species of . taxable property ? Is this
item made by such figures to carry too much ?
We think we can settle this point incontestably.
The whole sum thus proposed to be raised is
only about 1,723,0001., whereas the old
house ditty repealed in 1834•- and which '34-

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A New and Improved Edition, in Bvo., price 12s. Gd. cloth.
WOOD'S ELEMENTS of ALGEBRA, for the
Use of Students in the University of Cambridge. A New
Edition (the Fourteenth), revised and improved
By THOMAS LUND, 8.D.,
Late Fellow and Sadierian Lecturer of St. John's College, Cambridge.
Also, a-New and Enlarged Edition, in postprice Gs. cloth.
LUND'S COMPANION to WOOD'S ALGEBRA. Containing
Solutions of the var:ous Questions and Problems, and forming a
KEY. Second Edition.
Loudon : Longman, Brown, Green, and Longman%

.
WS. WOODIN'S .SOIREES
• COMIQUES, or CARPET BAG and SKETCLI-BOOK.
CROWDED HOUSES AND TRIUMPHANT SUCCESS !
EVERY EVENING at Eight o'Clock, at the TIIEATRE ROYAL,
ADELAIDE•STREET "WEST, STRAND.
Being an entirely Novel and Original Vocal and Visual Dist/mete, Gro-
tesquo, Cornice, Plctorio, Musico, Eccentrissirno, Characteristice,
Lecturio,

NEW NOVEL BY TILE AUTHOR OF " OLIVE," &c.
On Wednesday will be published, to be had at all the Libraries.
AGATHA'S HUSBAND
A NOVEL.
By the Author of " Olive," " The Head of the Family," &C.
In 3 vols. tost Bvo.
London : Chapman and Hall, 193, Piccadilly.

IN TWO COMIC SECTIOXS.
PART FIRST COMPRISES
A Vocal Illustration, " Boginnings."—Full-length Portrait, Martha
Mivins.—lllustration, Carpet Bag.—Half-length Portrait, Major
Bluster.—Vocal Illustration, "A Visit to the Great Metropolis.'
Full.leng th Portrait, Sir Benjamin Bllngle.-11alf-length Po r ttait
Mr. Sampson Rusty.—Full-length Portrai , Mr.
t °Aver O distyor-
-1
(with a Vocal Illustration of " Bygone Days ").—Full-length Pe
trait, Ben Binnacic.—Miniature Portrait, Mrs. Muddles (from
Manchester.)

IjEATING'S COUGH LOZENGES.
A Certain Remedy for disorders of the Pnlmonary Organs—
in Difficulty of Breathing—in Redundancy of Phlegm—in Incipient
Consumption (of which Cough is the most positive indication) they
are of unerring efficacy. In Asthma, and in Winter Cough, they
have never been known to fail.
Prepared and sold in boxes, Is. 134 d., and tins, 2s. 9d., 4s. 6d., and
10s. 6d. each, by Thomas Keating, Chemist, &c., No. 79, St Paul',
Churchyard, London. Sold Retail by all Druggists and Patent
Medicine Venders in the Kingdom.
IMPORTANT TO SINGERS AND PUBLIC SPEAKERS.
" St. Paul's Cathedral, 30th Nov., 1849.
" Sir,—l have much pleasure in recommending your Lozenges to
those who may be distressed with hoarseness. They have afforded
me relief on several occasions when scarcely able to sing from the
effects of Catarrh. I think they would be very useful to clergymen,
barristers, and public orators.—l am, Sir, yours faithfully,
TUOMAS FAANCIS, Vicar Choral.
" To Mr. Beating."

PART SECOND.'
Full-length Portrait, Sandie M‘Whittle.—Full-length Portrait, A
Well-known Personage.—lllustration, Carpet Bag.—Full-length
Portrait, A Yankee Clipper.—Vocal Illustration, " Metropolitan
Melodies."—Fall-length Portrait, Mr. Cavil.—lllustration, Carpet
Bag.—Full•length Portraits, Mr. and Mrs. Lapsus Linger.—Voc Sketch-
al
Illustration, " Pleasures of a Pic-nic Party."-111ustration,
book (Daylight and Moonlight).—Finale, " The Lions of London."
With several Pictorial Illustrations, furnished by ." The Sketch-

book."
In the course of the Evening Mr. C. CoLMA will perform a variety
of grand Piano Solos.
Admission, Is.; Reserved Seats, 25.; ess Dr Stalls, is.; Private Boxes.
One Guinea.

BETT'S PATENT BRANDY having been
now before the Public since 1825, the proaf of its excellence in
its use by discriminative consumers being continuous and increasinZ.
and its purity and excellence being vouched for by the HIGHEST
MEDICAL AUTHORITIES, warrant Messrs. J. T. BETTS and CO.
in inviting universal attention to it as an article of incomparable
merit. Their PATENT METALLIC CAPSULES are, at the same time,
effective security to the public against the fraudulent sub.titution of
any inferior article, whether as regards their PATENT BRANDY,
their celebrated Whiskey, " T LIE DEW OFF BEN NEVIS," or
their STANDARD ON COGNAC BRANDY; either of which may be
obtained of respectable Wine and Spirit Merchants throughout the
kingdom ; or in uantties of not less than Two Gallons, from J. T.
BETTS and CO ~q Distillery, 7, Smithfleld•bandon.

CHRISTMAS PREPARATIONS.
ON all hands arrangements are making to
celebrate the anniversary of Christmas. To create novelty
for a festivity so ancient requires some degree of ingenuity. and to
introduce fresh sources of comfort and enjoyment claims more than
ordinary talent. For a great number of years novelties in Dress
have been an important item in Christmas preparations. What,
then, must be the amount of skill possessed by those artists chose
introductions are new on each recurrence of this festivity? It is those
only whose success has long been the admiration of all c'asses, and
whose seasonable productions have gained lasting celebrity, who can
provide articles of ATTIRE worthy of universal patronage. The
DRESS prepared for Christmas by E. MOSES and SON embraces
variety, surpassing all attempts at imitation, and exhibits novelties
which only the that Tailoring Establishments in the universe can
device. To maintain this distinction, E. MOSES and SON'S Christ-
mas Preparations present ATTIRE for ADULTS and JUVENILES
in the widest range of taste, the nucleus of their most celebrated
styles, DRESS for Ckristlnas patties, the most splendid materials
and the neatest workmanship. OVERCOATS and WATERPROOF
cLurania in the most gentlemanly and comfortable styles.
HATS, CAPS, and HOSIERY, unequalled for quality and beauty,
and all Goods charged considerably lower prices than at any
ether house.
N.B.—Christmas eve being Friday, E. MOSES and SON'S Esta-
blishments will be closed at half-past tour o'clock.
TO EMIGRANTS.
All requisite Goods and ClothMg called an OUTFIT, or the best
opportunity for selecting to the largest or smalles, amount, is afforded
to all Emigrants, at the Outfitting Establishment of E. MOSES and
SON, where Outfits for Officers in the Army or Navy, for Profes-
sional Gentlemen, Mechanics, or Gold Diggers, may be obtained, not
only with greater convenience and dispatch, but better in quality,
and cheaper, than they can be had elsewhere. Ship sailing infor-
mation and full Lists of Outfits may beat had on application, or post
free. A separate department is approped to Outfitting.
CAUTION.—E. MOSES, and SON regret having to guard the
public against imposition, having learned that the untradesmanlike
falsehood of " Being connected with their Establishment," or " It's
the same concern," has been resorted to in many instances, and for
obvious reasons, they beg to state that they have
140 CONNEXION WITH ANT OTHER Honal IN OR OIIT OF LONDON,
except their own Establishments, as follows :
London City Establishment, 154, 155, 156 and 157, Minories, 83,
84, 85, and 86, Aldgate, opposite the Church, ail communfeatino.
London West-end New C xford-street 1,2,
Branch, 186, 507, 508,
and 3, Hart-street, all communicating.
Bradfbrd (Yorkshire) Branch, 19, Bridge street.
Sheffield Branch, 36, Fargate.
Merchant Tailors, Clothiers, Hatters, Hosiers Furriers, Boot
and Shoe Makers, and General Outfitters for Ladles and Gentleman.
IMPORTANT.—Should any article not give satisfaction it will be
exchanged if desired, or, if preferred, the money will be returned
without hesitation. All goods are marked in plain figures, the lowest
price, from which no abatement can be made.
The Establishments are closed trom sunset Friday to sunset on
F•aturdays, when business is rammed till Twelve o'clock.
A new Book, entitled " The World's Pharos," containing the
Emiant's Assistant, f,dl list ot prices, and directions tbr self-mea-
suremgrent, may be had on application, or post-free, to any part
of the kingdom.
A handsome Almanac for the year ending 1813 can be had, gratis,
on application.
tel ron parts Francais. I Qui si pasha Italian°.
flier sprlcht man Deutsch. 1 Aqua so habla Espanol.

ON THE PHILOSOPHY OF MARRIAGE, AND THE SECRET
INFIRMITIES OF YOUTH AND MATURITY.
WITH FIFTY COLOURED ENGRAVINGS ON STEEL.
a
In French, English, German, Dutch, Spanish, and Italian, in
Sealed Envelope, 2s. Rd., or pnat-free. for Forty-two Stamps,
SELF-PRESERVATION; an
Analytical Investigation of the Physiology and Functions of
Marriage, in all the bearings in which that important subject affects
the health and happineis of Alan, with its Disqualifications and Impe-
diments, tracing their origin to the effects of juvenile solitary habits,
youthful excess, tropical climates, or close study ; followed
eatment by prac-
tical remarks, founded on twenty years' esperience tr
of Impuissance, Nervous Debility, Local Weakness, Spermatorrho3a,
Syphilis, and all diseases of the Urinary and Generative System. Il-
lustrated by 60 coloured Engravings, on the Anatomy of the Repro-
ductive Organs and their relative conditions in Health and Disease.
By SAMUEL LA'MEItT. M.D.
37, BEDFORD-SQUARE, LONDON,
Doctor of Medicine, Matriculated Member of the University of Edin-
burgh, Honorer Member of the London Hospital Medical Society,
Licentiate of Apothecaries' Hall, London, &c., &c.
The essential object of this treatise is to point out the fearful
consequences resulting from irregularities and excesses, which
have produced more misery in Youth, degradation in Man-
hood, and premature decay at all stages of life, than, perhaps, any
other class of disease known to modern pathologists. The treatment
adopted is founded on experience gained in the most celebrated
schools of medicine both in this country and in continental Europe.
The results of the knowledge thus acquired aro here condensed under
the personal supervision of Dr. La'Mert, himself one of the few
egally qualified physicians who have devoted their whole and un-
divided studies to this important branch of medical science. In short,
every peculiarity relating to the treatment of the diseases incidental
to the generative system, and the means of immediate relief and
ultimate cure are described in detail. The professional reputation
of Dr. La'Mert, who has taken the most distinguished medical
and academic
those at home and abroad, is in itself a sufficient
guarantee that those who may place themselves under his care
will, in every instance, meet with that delicate consideration and
inviolable secrecy which are so requisite in the treatment of these

cases.
Published by the Author, and may be had of J. Gilbert, 49, H
63, Oxford-street ; Starts, Titchorne.steet,
Pater-
Haymarket ; Mann,, 23, Cornhill ; or free by post for forty-rtwo
stamps, from the author, who may be consulted personally, or by
otter daily, itom Ten till Two, and from Six till Eight.

BOYA.LA.GRICUIrTUR,Aft SOCIETY OF
• ENGLAN .

The annual meeting of the members of this society
was held on Saturday at the Society's Rooms, Hanover-
square, for the purpose of receiving the report of the
council, and for the transaction of the ordinary business.
Colonel Challoner, in the absence of the Duke of Rich-
mond, occupied the chair. Among the persons present
were—Lord Camoys, Mr. Fisher Hobbs, Mr. Townly,
Mr. Torr, Mr. Grissel, Mr. Fuller, Mr. Raymond Bar-
ker, Rev. James Linton, Mr. Crisp, Professor Way,
Professor Simonds, Mr. Edward Bullen (late Secretary
of the Royal Agricultural Society of Ireland), &c. &c.
Considerable interest attached to the proceedings
of the meeting, in consequence of the report of the coun-
cil embodying the recommendations of the committee
with respect to the regulations under which live stock
should be allowed to compete at the annual exhibition of the
society. For some time past the council of the society have
felt that considerable alterations were called for in refer-
ence to their annual exhibition. Established originally
for the purpose of encouraging the improvement in the
breed of animals, the shows have of late years consisted
almost exclusively of over-fatted beasts, and the objects
of the society have thus been diverted to merely encour-
aging the feeding of animals for the butcher rather than
improving their breed. The consequence has been the
t
aged animals, useless for breeding purposes, have, yuse of milk, meal, oil cake, and similar descriptions of
food, been fattened up to a great weight, and have car-
ried off the principal prizes of the society. Young
heifers have upon the same mistaken principle been
fattened for the purposes of show, utterly regardless of
the future value of their breeding qualities, many of
those which have taken the larger prizes not having
afterwards given birth to a single live calf. The
evil of overfeeding has also been manifested in the
almost total concealment of the natural forms of
the best breeds of sheep and cattle, and the
great difficulty of arriving at a correct opinion
of their merits. In addition to this it has been
for some time a subject of general observation and
of regret that many of the best breeders of stock have
refused to send their animals to the show, as they knew
there would be no chance of their obtaining a prize when
put into competition with fatter animals, and they have
declined to sacrifice good breeding qualities to mere feed-
ing capabilities. In order, therefore, to prevent the
judges awarding the prizes of the society to animals
whose merits consist rather in their value to the butcher,
or in too many instances to the tallow-melter, than in
their qualifications of breed, some very useful regulations
have been drawn up by the council. The principal of
these regulations are that no bull shall be exhibited above
four year of age • and in the case of heifers it is necessary,
in order to qualify any one for the prize, that she shall
have produced a live calf within the previous twelve
months ; such prize is not, however, to be given until it
has been duly certified that she has produced a live calf
before the month of February next after the exhibition,
and " juries of condition" are to decide upon the
a,dmissibility of the animals. These regulations,
without excluding animals of good breed having a
natural propensity to fatten, will effectually shut out
stock valueless for breeding purposes, and thus tend
greatly to improve the character and to increase the
practical utility of the country meetings of this useful
and valuable society. Some little opposition was shown
to the new regulations by one or two persons present,
and, as in the case of all measures of reform, some pre-
diction of :‘ the evils likely to result from so dangerous
a step" were indulged in ; the good sense of the ma-
jority, however, and the evidently practical and useful
character of the recommendations of the council ob-
tained for them ultimately the unanimous approval of
the meeting. The following is an abstract of the report
of the council, submitted to the meeting by Mr. Hudson,
the secretary :
" Since the last general meeting in May, 45 members
have been lost to the society by death, and the names of
82 others have been removed from the list on retirement
or otherwise ; while 80 new members have been elected
during the same period. The society accordingly now
consists of 91 life governors, 149 annual governors,
720 life members, 3,955 annual members, and 19
honorary members, making a total of 4,934. In the list
of deceased members on this occasion, there occurs the
illustrious name of the Duke of Wellington, one of the
earliest governors and vice-presidents of the societya
,
who, though not himself a practical farmer, took
lively interest in everything tending to develop the re-
sources of his country. The council receive with satisfac-
tion the testimony of the members to the still increasing
value of the society's journal, and to the immediate and
extensive influence resulting from the almost simultaneous
transmission of the copies, free through the post, to the
numerous members of the society diffused throughout the
kingdom ; as well as to that secondary and loca
ti l influenstate-
ce
arising from a knowledge of the facts and praccal
ments in its pages, personally communicated by each mem-
ber to other parties residing within the sphere of his own
particular neighbourhood. The chemical investigations
continue to be steadily pursued by Professor Way, with
valuable results obtained at each stage of his inquiries,
leading on step by step through the labyrinth of nature's
operations to new discoveries of the machinery by which
she works in secret, and to the prospect of entirely new
applications in the economy of agricultural laws for the
cultivation of the soil and the manuring for crops. The
council have on former occasions reported to the society
the communications- in which they have been placed
with the Foreign-office in reference to the question of a
reduction in the price of guano. They have now to re-
port that they appointed in June last a deputation to
wait on the Earl of Derby, the Prime Minister, for
purpose of representing to him the great importanee of
every means being taken to effect this object. His lord
ship received the aocietfa deputation moat courteously, and

BLAIR'S GOUT AND RHEUMATIC PILLS.
The following testimonial is another proof of the great effi-
cacy of this medicine :
" 157, New Bond-street, London, October 12, 1850.
" Sir,—ln acquainting you with the great benefit which I have ex-
perienced by taking BLAIR'S GOUT and 111.11.UMATIC PILLS,
I feel that I am but performing a duty to that portion of the public
who may be similarly affected.
" About twenty years since I was first attacked by rheumatic gout
In my hands and feet. I had previously been subjected to every va-
riety of climate, having served in Canada in the 19th Dragoons, and
M Spain, under Sir John Moore, in the 18th Hussars. I always pro-
cured the best medical aid, without obtaining any essential relief-
,
and my sufferings can be appreciated only by those who know some
thing of this disease.
" It was during one of those paroxysms, between twelve and thir-
teen years ago, that I was recommended to try BLAIR'S PILLS. I
lost no time in procuring a box, and before I had taken that quantity
the pain had entirely ceased, and in a few days I was in perfect
health.
" From that moment, whenever I feel any symptoms of the dis-
ease approaching, I have instant recourse to this medicine, which to
me is so valuable, that were it not that the days of magic have
ceased, I should certainly attribute the relief I obtain to that cause.
Moreover, I rejoice to say that my health has not in any degree suf-
fered, bat on the contrary I believe the tendency of BLAIR'S PILLS
is towards its improvement.
" I have recommended the Pills to many friends, and the result
has always been of the most gratifying character.
" I am, Sir, yours respectfully,
"GARRET FOSTER GILL.

ROYAL AGRICULTURAL SOCIETY OF
IRELAND.
•

" To Mr. Prod, 229, Strand."
For every description of Gout and Rheumatism, Sciatica, Tic-dolo-
reux, Ike., BLAIR'S GOUT and RHEUMATIC PILLS are a
sovereign remedy, contain neither mercury, opium►, or any other
dangerous drug, require no care whatever in their use, and for ra-
pidity of cure and complete safety have not their equal in the world.
Sold by Thomas Front, 229, Strand, London ; and all respectable
Medicine Vendors. Price 2s. 9d. per box.
Ask for BLAIR'S GOUT and RHEUMATIC PILLS, and observe
that •' Thomas Prout, 229, Strand, London," if impressed upon the
Government Stamp.

The half-yearly meetitg of the Royal Agricultural
Society of Ireland was held in their rooms, Upper Sack-
ville-street, Dublin, on Friday—Lord Talbot de Mala-
hide presiding. The report of the council for the half-
year ending the 10th December, congratulated the society
on " the progressive improvement of agriculture through-
out Ireland, and the cheering prospects generally pre-
sented of the marked aad varied development of the in-
dustrial resources of the country ;" and as an evidence of
this gratifying change, the report remarks that two hun-
dred new members have joined the society during the
past year. With respect to the society's show, which
takes place in liillarmy next summer, it is anticipated
that it will prove eminently successful, the improve-
ment made by the council upon the premium sheet, and
the increase of the premiums offered. The report then
refers to the change made in the rules of the society,
whereby tenant-farmers are to be admitted members on
payment of 10s. per annum, and remarks that it "is
likely to be attended with much success,
several tenant-
farmers having already applied for admission." The re-
port concludes by stating that the financial condition of
the society
is improving, a larger collection of subscrip-
tions having been made than in any year for some time
past. The Lord-Lieutenant, who is a vice patron of the
society, has become a subscriber of 101. per annum.

IMPORTANT MEDICAL AND SURGICAL WORKS,
Just published, by 11. Ratifiers, 219, Regent-street, Londe*,
NO I.
Bvo.. in cloth, price bs. by post frea. Ps. 6d..
ON TRITE dr FALSE SPERMA.TORRITCEA,
with the View to the Correction of wide-spread Errors
in relation to the Treatment and Cure of Sufferers from Debility of the
Generative System, or Sexual Hypochondriasis.
Translated from the German of Dr. PICKFORD.
"Dr. Picktord is known to English readers by his frequent practi-
cal contributions to German medical literature. This is the first
time, he informs us, that he has addressed himself to the non-medi-
cal reader. We trust this ma not be the last, if he shall
detect any oth yer equally flagrant evil which it may be in his
mower to .correct."—Loridon Medical Gazette, May 30, 1851,
"We promised •in a former number that we should recur to this
work, in order to exhibit its aim more clearly. The author lashes
with great severity the impostors who make a livelihood by preying
on the credulity of the public. The tribe of ` Quiet Syrnathisers,'
and ' Medical Friends,' are mercilessly exposed; and if this book
could find its way into the hands of those who stiffer from the com-
plaint of which it treats, we are satisfied that many hundreds would
be saved much needless suffering of body and mind, and what is of
less importance, though it is that which the quacks mst prize—
much money .. This volume is well qualified to put ne
end to the
empirical system of treating Spermatorrhcea, and to place the treat-
ment upon a more rational and physiological basis. It is, therefore,
likely to do much good."—Medical
II Circular, June 16, 102.
o. .
Svo., in cloth, price 3s. 6d., by post free, 45.,
THE CURE OF STRICTURE OF THE URETHRA, on Princi-
ples at once Simple, Safe, and Efficient, in even its most Inveterate
and apparently Intractable Forms.
BY F. B. COURTEITAY,
Member of the Royal College of Surgeons of England.
"In proof of his views he (Mr. Courtenay) has given
the history of a great many cases successfully treated, as bad
as any which Mr. Syme adduced, and on which he had operated.
Such are cases ix., xi.. xii, and xviii. No. ix, had resisted, for a
period of twelve years. the treatment by dilitation, and was finally
removed hi as many weeks. But cases xviii. and xix. appear, both
in duration, severity, and complication of symptoms, of a more ag-
gravated character than an detailed by Mr. Syme, and yet 013
treatment adopted by Mr. Court,nay proved eminently successful."
—Professor Lizars on the Treatment of Stricture.

A SELF-ELECTED BISHOP. On Wednesday, the Ist
instant, the election of a new Bishop of St. Andrews.
Dunkeld, and Dunblane, in the room of the late Bishop
Torry, took place at St. James's church, Cupar Fife. A
previous election had taken place, whereat an equal
number of votes were given by the clergy present in fa-
vour of the present Bishop of Moray and the Rev.
Charles Wordsworth, warden of Tzinity College, Perth-
shire. Consequently, a new election was obliged to be
held ; when the Rev. Dr. Suther, of Edinburgh, was
proposed as a candidate, in opposition to Mr. Words
worth. The latter gentleman (who is a brother of the
Rev. Canon Wordsworth, of Westminster, and a nephew
of the late Poet Laureate) was elected by his own
casting vote. The supporters of Dr. Suther, conse-
quently, have drawn up a protest against his election,
and the matter will be referred to the Scotch Episcopal
College, awaiting their final decision.
STATISTICS OF EHICRATION.—A Parliamentary paper
gives a great deal of information on the subject of emi-
gration. From the document it appears that there are
14 persons holding fixed situations under the Land and
Emigration Commissioners. The largest salary is 8001.
a-year, to the secretary, and the lowest 551., to one of
the messengers on the establishment. There are besides
42 extra clerks and a boy, exclusive of emigration
agents, assistants, and clerks. It would seem that the
business of then commissioners has greatly increaed. received,
the month of Jue, 1850, only 1,564 letters were
being at the rate of 62 per working day ; and 1,765 let-
ters dispatched, being at the rate of 71 per day ; whereas
in the same month of the present year the letters re-
ceived numbered 18,910, or 727 a day ; and 12,184
letters were dispatched, or at the rate of 468 per
day. There are 31 selecting agents, who have no fixed
salary, but are paid by fees on all emigrants between
the ages of 14 and 50, selected by them who may be
approved by the commissioners, and ultimately proceed
to the colonies in one of the commissioners' vessels.
No fees are paid on children under 14 years or on per-
sons over 50. For each married couple the fee is 11.,
for each unmarried woman 10s., and each unmarried
man 7s. In the last two years ending the 30th of June,
136 ships chartered by the commissioners sailed, of
which 31 went to South Australia, carrying 7,036 Fromgrants (children being reckoned as "one-half.")
the Ist of July, 1850, to the 30th of June last, the re-
ceipts by the commissioners were 807,3101. 14s. 2d.,
and the payments 441,0151. 198. 6d. The unexpended
balance is deposited at the Bask of England, the portion
not required for immediate use being invested in ex-
chequer bills.

DR. CULVERWELL'S NEW WORKS•
To be had of Sherwood, 23, Paternoster-row ; Carvalbo,
117, Fleet-street; Mann, 39, Cernhill ; or direct from the author.
price One Shining eacb ; by post. 10. 6d.
ENJOYMENT OF LIFE.

"Health, Recreation, and national Umo of Time."
Corm( re :—Early Rising—Spring and Summer stiorningS—.EX*
muttons about the Environs of London—The raras, Lanes, Rills,
Forests, Fields, High-roads, and other pleasant places—Country
Trips and Rambles—The Sea—London at Night—Evenings at Home
Draina—ion.
Eating, Drinking, Bleeping, Bathing,
Air, Rest, Ease, Occupation, &c., &n.
IT.

FRAGMENTS FROM
VTHEoI FOUNTAINS. Two Vols.
. I.

VISIT TO THE LAKES ; SKETC H OF EDINBURGH, &c.
Vol: 11.
THE LAKES OF KILLARNEY
N, ; REMINISCENCES OF
DUBLI &c.
111.

WHAT TO EAT, DRINK, AND AVOID,
"That three score years and ten our course may run,"
Aopular review of almost every form (cause and
businesscuhre)
hof ner-
vously-debilitated health and enfeebled constitut
orion study, and em-
tat arasses
the young, besets the man of pleasure, ,
bitters old age • with tables and rules for the diet and physical regu-
atlon of ovory:day life.
Iv.

THE I'AgSIONS.
what improve;
"What passions hurt the body—
Truths as relined as Athens ever heard."
ScsmoTt—Life's pilgrimage, from infancy to old age. The ad.
vent of the passions. Chastity and its infringements. The casual-
ties of licentiousness and dissipation, with illustrations graphic, nar-
rative, and remodiative. Advocacy of early marriages.
• V.
THE MARRIAGE STATE.
"To be or not to be, that is the question."
rROGRAMMfi :—Laws and Obligations of nature, society, and reli-
gion regarding marriage, to be observed by either sex. Time and
ehoice, 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, ic.c.
By R. J. CULVERWELL, M.D. (1841),
(1824). Twenty-live tars Medical and Forensic -Referee in these
M.R.C.S. (1821), L.S..A.
matters. Reccption. heurli dai till Five. Evenings,' SOYell till
Nine. 10,Argyll-place, itegent4treet.

1 ~SS.
F .~ .M
.~

:~`=
t

t;,t;

""- 74. N.

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Y.i ~r>~

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.-c- -e.----e--") V.AI //S
e";X
•'..,-"t,"- , - .1. . 4116/664Ci55....
.14- i, .;r: ' : ,at '..
' 4...•::.:.:; . tic 41: ~ e 4 "isted in addition to the window duty-- ..,,.
.4!..4*--.4. ~:irt, . ,
) i 4 % . • .v. 4 c,
„..,.- ~,,i„,,t,-N4-,,,,,,,:,.., . 0.0 r. 4..4 a: ~,-.15,4 -,1. ,-,..,,
~,4,., ~. ~- , nt/ 1,198,000/. • and, as the window duty
,i._ lir kit
%,... \,,....., '' ' , V-: / r: ). • upwards of 1,800,0001. the total • direct • t.t,-1, trrr_-_-..-„,44,...,
mg 4 , Al/4
~,,, , -\,--- _
~ , -,-- t, -,, ; 1,%;; •:(11r,:S:C MA I FZ?* ,4V " 's4l;l?‘'. ----, - .____ )._ .
/44 L'.l --11 '' '7 - • ' 'N .f'' , '/ ... y`i ..W. iA.1...., l-4 iti..i.. 1 ;5,
~ , --'---- 1. *''' ' ki, h' '.
' 4i
.i..i 1
(VA *.' l'i.i i*"ssc 4-'l., - ~%.4„, - •0-01,441 z, -- --' 1 .
~. - ..,
,-- - - ,-,<:,---'',,,-.....-' -4tfo- ''''.- - -4.--
0, , , . • , upon inhabited. houses exceeded 3,000, i 44' qO. •.-
i.7.—.t.„--..t.r --- ---.
f.- , N.,. sr 4 . ~ N. c„. .h. ' f.fiff4”,..,:-,
Q ... ~,fr,... . near_ ly double the charge now.proposed. 10,,,i1r:0:--.1,.,...,...4.\--14;,
.t-- ;, i:_.-•
:..A , •
„, } ~...4% L'A ' / L. v-z-t-;,-- lrE*--.. ' ' ' '''''' 11)0 ~,. 1:-.15'si`lS*.i.-0,--;..„, z("Fe,' . ,--..•=.-.1., iia can put the case still more clearly. Th. v0p1.1.41,---\,7t,...,;;1,_,,i4,2,-.- •-_,/
of the wiudow duty, as we Lave said be /**-.--AT1f.:..)...\ _ h",4,F.,,„
.;r4--- -,s•/ ~'- ; c 'lv' / 4 -s-lA.-rr, kt.,,,1 -..4,-,5i ~ . ~ _ \'‘.
-51-°:,--, :T''::XP-ttorr ''\ i'l.;
[PRICE s—jls- v.... - , z: -4
.Ifril''.;C.l -°. i /.'"i'' ....;*.N' 1,,, .. D 1.1.. . noi 4 :,:„.,1:*
'fr•-•.-
--....-- -
- house tax of a bad' description, was never ob. •
-*.-177----
..- --- -- - . •••••fr
.. to on _ the score of its arithinetical char, t; - . .A'ciS,4l:4
__ _
________
_ ___
_____
___ _
__ .. ___...... • -yr-, . ...... 'a e% I.' Cl u can 'be

perfectly evident that no such objectio
sustained against a house tax of a better descrip-
tion, producing only 1,723,0001., or some 100,0001.
less. The proposed house duty, therefore, would
not be simply as a house duty, compared with
other duties, unfairly or extravagantly assessed.
But is its extension to houses of 10i. value a
wise or just proposition ? We unhesitatingly say
it is so. If all persons should be taxed accordiAg
to their means, there can be no reason why the
means of any person should ,be exempted. There
is no reason, indeed, :why a line should be drawn

at 10/. or at 51., or even at 505., except that the
tax would prove impossible of collection. Of late
years we have had an energetic if not a ~eneral
movement in favour of direct as opposed to indi-
rect taxation. A Liverpool association hill been
advocating the levy of the entire national.revertue
on this principle exclusively. But in so f:s:.tlie
application of direct taxation is lesS universal
than that of indirect, it confiscates Ihrileails
f
of - those whom it reaches for the -I.i ~_ 't of
those whom it does not reach. Ever*,..,, y can
discern and recognise the cumbersome pre and
costly machinery of collection to which ndireet
taxation give rise, but they-who desire ti). super-
sede • this system cannot possibly do their cause
more damage than by exposing the deficiencies of
the only system which can succeed it. 'The chief
argument for indirect taxation is, that by no
other process can you raise taxes at all from a large
class of the community, which, like all other classes,
owes a contribution to the State in proportion to
its means. Show that direct taxation can be ex-
tended as widely and as effectually as indirect, and
a case for its substitution is in a great degree made
out ; but if exemptions of such classes as even 10/.
householders are contended for, it will be clear that
" direct'!,taxation, in the mouths ofthese-advocates,
means nothing but taxation of a few for the advan-,
tage of the many. As to the particular class in
question, there cannot be a doubt of their amena-
bility to the impost on all principles of financial
justice and constitutional equity. If taxation'4vith-
out representation is tyranny, what is representa-
tion without taxation ? But though the case is
really thus far without a doubt, and though a house
duty, and especially an extended house duty, con-
stitutes a tax perfectly unexceptionable, its amount
must be ultimately determinable -by the exigencies
of the State alone: When the public revenue re-
quires a contribution of only 6d., no person, either
on his house or any other property, need pay Is.
And the public revenue at present does certainly
not require this ls. contribution, nor will it, unless
certain alterations are carried into effect, for the 6d.
contribution satisfied all demands and left a surplus.
The question, therefore, is obviously one of profit
and loss. Shall we accept an - obligation to gain a
reduction ? Shall we double our house taxation
to get rid of . half the malt tax, with a prospective
relief of the same, kind in tea ? It has been very
naturally suggested that a somewhat smaller class
than the whole community have been concerned
both in the proposition and the solution of
this question, and that the Malt tax is
reduced for the sake of the " country," while
the equivalent is exacted from the " town." This
point, however, we need not raise, for Mr. Disraeli
himself propounded his plan susbstantially in the
interest of the " consumer,"—i. e., the public at
large. "By the manner," said he, "in which we
propose to deal with the malt tax, we benefit largely,
as we believe, the consumer ; but in doing that,
we think that incidentally—and that was only a
secondary purpose—we are giving great facilities to
agriculture." If, therefore, the main object—the
satisfaction of the consumer—is not obtained by
the change, it cannot of course be advocated for the
purely " incidental and secondary purpose" of
creating the "facilities" referred to.' What, then,
do the consumers say ? They appear to be saying
that, while the new taxation will prove undoubtedly
bUrthensome, the corresponding relief will be no
relief at all. Unless the whole duty on malt, and
with it all the vexatious and expensive machinery
of the Excise, can be abolished altogether, it seems
to be believed that no advantage will be realised
except by those who are just now thought to be
realising quite enough already—the great brewers.
Moreover, oven the " secondary purpose" itself is
.treated as 'little less delusive, for hundreds of a,grie.
culturists maintain that the removal of the malt
duty will leave them exactly where they are. Un-
der these circumstances, then, what are we to con-
clude ? Apparently
:this That the house tax is
.a4N4111-iwtx ; that the extension of its area is un-
doubtedly defensible ; but that the doubling the
rate, as it is plainly not called for by any present
necessity, can only be justified by a better prospect
of equivalent profit than the halving of the malt
duty would provide.