The Sun.
London, England, 1852-12-14 00:00:00

THE SUN, LONDON, TUESDAY EVENING, DECEMBER 14, 1852.

:led by the right hon. gentleman. I defy, hoWever,
it 11°11. member for the University of Oxford to
either on the ground he has taken of a solemn
k irgagement, or even on the ground of a legal,
iftii equitable right, in any of its consequences.
to.lt be so, we shall be asked, how do you deal with
L'.4 h-,,,,PaYers—upon what principle? You are taxing him
Lilii. manner as you tax others whose estate is un-
Na 4Kon. You may tax the English or the Irish
. • el', and if the nature of their estate is the same,
.LiPLe is equitable But what does this question
eI-,„,-`ai into ? If you. are justified in making a dffer-
kMust put the fundholder in one class or in
14,,,,--luell with precarious incomes, or men with
fittraas• No one, however, will say that he is in
~ 6'ms—he must be therefore placed in the class
% 4-41°rues and consequently you must tax him, with
elempti '
) 5,., I ons, and no more, accorded to this class (hear,
1. am sorry to have troubled the house at
14 on this point (loud cheers.) When, however,
e faith was said to be broken with the public
:„.,4 Was but right to look at the whole question,
ki ''''ttY question, but fairly and honestly, with the
Bftertaining whether we are dealing fairly with
' 'older or not (cheers.) I think, sir, for the reasons
adduced, I might ask a verdict of the house in
kJ` inY rigt hon. friend's roposition (cheers)
ki . I
, j gone through the wholep of the proposals sub-
m,o v
,the house by my right hon. friend, and I have
io-4lze to the house for the time I have detained
' tu, eers.) I have stated the principles on which my
O; friend has proceeded—the objects my right hon.
,' in view, and I challenge the right honourable
'',.11 or any of his followers to show that these p
'"? unsound, or that those objects are other than
ke to the country (Cheers.) And, sir, though Ido
iiii4,4° right on. member for Halifax in his lace, I
lit; 'take leavhe to add, that p
, notwithstanding the tone
, geZ„lultituted superiority—(loud cheers)—that right
Ri,„"enran assumed the other night, I defy him or any
fiend to prove that the proposition of my right
• the Chancellor of the Exchequer are propositions
to tLto shake or to impair the credit of the country,
Nish sb the good name of the British community.
(41' The right hon. gentleman told my right hon.
iLll that occasion that he ought not to be ashamed to
oir example of Mr. Pitt, s government, or the govern-
the Earl of Liverpool, but to take book his budget
fiend it before Christmas. (Laughter.) If my right
toted had any need to amend his budget, he need not
ihiPeodents so far back. (Cheers and laughter.) He
-'' a precedent in the instance of the late govern-
kit nghter)—who inthe course of one year had amend-
budget three or four times, the Chancellor of the
' * being no other than the right hon. member for
(Loud cheers and laughter.) Sir, my right hon.
kt 44,11 have no necessity, as I believe, to alter his bud-
s_ _t in any material point; and I think you will
the miscalculations referred to by the right hon.
for ' Halifax were those of the right hon. member
Aland not of my right hon. friend. (Cheers.) I think
„,. 'in, d that though the measure of my right hon.
Vrge and comprehensive—so large and compe-
te, indeed, that the right hon. member for Halifax
04-41. to divide it into two budgets—one for 1853
4 ri4'4, for 1854. (Laughter and cheers.) I think you
4:lti,,t, sir, that my right hon. friend has proved to the
44,1°,11 of the house that he can do in one year what
,„110n. member for Halifax could not do in three
(Cheers.) I must ask—l would not have gone into
except for the disparaging tone of the right
L 4Man's remarks—l must ask, wherefore are these
:tekl3oll my right hon. friend? (Cheers.) What is
1~t,,,11 why he is to be thus assailed—(cheers)—on every
Voh he has made in his two financial statements ?
kui Re has made two in one year, both of which
-" with the approbation of the house, I would fain
hi, the country lam certain. (Hear.) Is it be-
Rhi- gentlemen are jealous of his success? (Hear.)
t7Pse he has struggled hard and long with genius,
Mtiti,"' Power, until he has attained the highest point
oritan honourable ambition can aspire—the leader-
krba's Rouse of Commons ? (Hear.) Is it because he
7' ill person in his past career and in his present?—
' Tentature ingenio, contendere habilitate,
, ~,kroctes atque dies, prestante labore
Illi zliti ad summas, emergere opes."
1/%.4.11011. friend has attained that position. Who
1.101.4.",,_` to him? (cheers.) I shall not speak disparag-
,4,„ me right hon. member for Halifax ; his power and
1 ik" are admitted. But without disparaging him, I
\,,,i that the budget of my right hon. friend will bear
Niti B°ll with any of those which that right hon. gen-
Ai has laid before this house (cheers). The best judges
I,o)tintry have declared that by his budget my right
1 end has laced himself on a level with the boldest
t p 4111°R .
L of „Prudent financiers of this country (cheers, and
I%t °11"). They will tell you, at any rate, in the
ki„, eulPorium of commerce on the face of the globe,
t Plans have reflected on him, in the judgment of
..q,,Pable of forming a just opinion, the highest degree
i'1114,4' (cheers and oh). They will also tell yon that he
(kkiiik !wed by his propositions the common fallacy that
s hr, genius cannot be a man of business (cheers).
‘t h:' whatever may be the results of his policy—what-
-114,-'1 be the fate of the government—whatever may
L•lieffect of the ill-assorted alliance that I see before
144,4 pd cheers)—l firmly believe that the voice of the
tki, Will say my right hon. friend has earned for him-
71Mtation as extensive as the empire—(langhter and
',tor-ler which he has so greatly legislated-4
theenht er
i +l/4Z4
li i tl Cheers)—and
eo
Ps), Theannt l, gratitudeaiter permanentnrefiectaiang honestcountry.
24 c,„'
``‘-'IILBURN repudiated any feelings of self-consti-
Periority, or of jealousy ; but he rose to oppose the
,114(ibeeause it was opposed to those principles on which
NA administered the public finances and on which
Va.. Over acted when in opposition—principles which he
'4,1i,,,, bound up with the best interests of the country,
5'4131,, which he was not prepared to depart, in defer-
"' 11' sr to the eloquence of his right hon. and learned
1.41
1'41.i4°,1 to the talents of the right hon. gentleman. (Hear.)
,Itiltig,,it, hon. gentleman had told them that the object of
41igget was, first, to maintain and prudently to extend
'1:14(1° or unrestricted competition ; in the second place,
Iktt with the distressed interests in such a manner that,
aid ring relief, they should not contravene the general
yjes which had been affirmed by the house ; and,
',11,4 , to apply equal taxation to every class of the
'llklkllitY. The right hon. gentleman had then proceeded
it of' the large reductions in the excise duties which
)t, NPosed to effect. The Government of Sir R. Peel had
44' te, j 4 on such a basis, that by a skilful management of
a) b I,Pts and expenditure of the country, they had a
L'ke ~4".,anee available out of which they could afford to
k‘Ree'°'luetions. (Cheers.) They did not in the first in-
.;i,,, create a deficiency, and then call upon the house to
;4'1111,14,14ge reductions of taxation. (Hear, hear.) This
°road distinction between the course pursued by
~,„,,.,sent Government and that of which he was a mem-
iN7.ii4 right hon friend talked of the acclamations with
IN the budget ha. d been received in the city; but, if,
heats
14'w° years had elapsed, instead of a surplus
iNti3:B a deficiency to be supplied, by loans and other
iNeate sources, it was very doubtful whether the same
' Rite, would continue. (Hear, hear.) This question
Ae, far higher considerations than whether they
‘,41,4 they
a certain class by the remission of duties
`ti k43103' now paid, or whether they should enter
oontroversy about the consumers or the brewers
the larger portion of the benefit ; it involved
,7°llity of the financial system. (Loud cheers.)
t,,t,ltOestion was, whether the finances were in that
,1411t14 which they could afford to part with two-and-
't',il 41111(11110ns of productive duty which might press in a
IN, egree upon the general consumer, but which was
ritkl, the' °PPressive of all taxes and the removal of which
oof least called for. And they were doing this at the
4reating a deficiency. We had been latterly em-
, In removing evils that had arisen from our former
`r4kbailli,ce, and in adding to the defences of our country,
''''N during
the view of hostile operations, but to place our-
't'''lit,,,,l4i-ng peace, in the position in which every great
44 t W,o,light to stand. But, had the government forgot
): gl.t,Lnere were any element of safety for the country,
Vtli,lnld on which its defence more surely rested than
t.„"R> '4l it was the unembarrassed state of its finances ? If
CIN.° wilfully and wantonly create a deficiency, and
,1
kZNe4 Po, n the service of the year with a confident expec-
.4lat at its close they must necessarily involve them-
N.11..1 debt, they raised up an obstacle to adequate defence
tt,\4l
4:t,„,
.7.owiilhdicohvenrcoomilmelatryhepyreinfliparacttieodnsaabnldowno
uampoonuntthostf
111)41:edit which had previously enabledus to withstand
a °zit hostile demonstrations. (Hear.) The budget
44454,1 don the assumption of a surplus of 400,000/. at
,„''4ll';,,of the next financial year. With a surplus so
" 4 ",
.Was natural and reasonable to look at the items
kllit Which it was derived ; and though individually there
th,Nir small differences a opinion as to the valuation4in
i'liti,t,, so small, the amount of difference made the whole
1,1441i0i tiL?Ti between having a deficiency or a surplus at the
,4101-,te year. The right hon. gentleman did not ex-
li(s443'' he estimated the loss on the malt duty at one
6,, He stated that he should have to spay a million
~kk)le 'Jacks. Surely the house had a right to expect
iq :planation on that point ; in default of that they
ti,,!l3"' form their own opinions. He had had some ex-
lOW ~..' as to estimates of drawbacks, and he never yet
klk o t.,4 instance of a Chancellor of the Exchequer flßErtlM-
lit NI, eduction of duty and a drawback on the stocks in
41441 here it did not turn out that his estimate was fai-
t. 144' great degree by the event. (Hear, hear.)
iik4,l, that occur to the right hon. gentleman which had
k 't'vak‘kii_ to others, this would be an element of loss which
4:llli,;''''Posisible to calculate. In the same way, there was
N 4.,„_ difference made by the tea duties, about 50,0001.
k!to. eh-Tod that 400,000/. was to be received from the re-
V.'44," of loans ; the sum was in reality but 360,000/. ;
),`"ti,'' a loss of 40,0001. more. Taking into calculation
411141_11e projected alteration of the income tax there
CReti '4° be a loss of 150,000/., and that the expense of
4,7t1°4 would be greatly augmented, it was probable
t 11,41, tli '°°o/. or 200,0001. more would have to be deducted
rts.,%%:_snrplus. If that were so, was it not quite clear
lkii`!fiti, Pght hon. gentleman, having in liis possession a
td Nt Phis of one and a-half millions, proposed deliberately
ckktkTlY to subject the country, at the end of the next
bN47,4 Year, to a deficiency which it was impossible to
t`,llit be beforehand ; for it was impossible to foresee what
tats
thp, the effect a accidents and adverse seasons. He
ti: ki,`,l4ight hon. gentleman credit for courage of a cer-
I), ,
0 the country in order to ck,„, ; The Government of Sir Robert Peel had not
ioßes„jai,e to spend the money when they had it not in
at trßZit: (Cheers.) They had not the courage to risk
k, ~R f,,, gratify any claim-
k Intl remission of taxation, when they knew that it
Oolielld in injury i
send
to the public credit, and perhaps
14.,._ gentl of confidence. Surely the right honour-
-Ip, the °Man could not view with very tranquil feel-
the'n the rospect before him, comparing it with 1842,
oratij had been a succession of deficiencies, and
iiili „gial credit was only recovered by a great
saws the "..C., should be reduced to the same state again,
14,5" wit, right hon. gentleman was prevented from making
l'ileil °I thue t-he, small surplus he had. He did not corn-
4,,lleabli
or9..tictiorl of the tea duties ; that came within
BA
t,,,,7.!e i
e.. . the existing rplus,. and it might give ,-
ii,.7erte :I!'r!loYment to the shipping interest and a-
10coiTee the poor. It might, as in the case of sugar
444'ns 8404(4:dace the revenue that would be sacrificed
tlisrte , in!tarloe. But the repeal of the malt tax stood
)401,,ezt,t
of different footing. Barley lands had suffered
RI% the, anY in this country ; and yet the Government
1,,4 %ail fht it necessary to relieve their cultivators
klt,11"1 be he Way in which it was proposed to be done
, Ist__ no relief at
"o Cttioe ti_ all. (Hear.) He had hoard with great
est e refi nat the Government proposed to allow sugar
loakiltitied ollee:l3rtatu. bond ; he presumed-- that it would be
het th, in classes of sugar. This would cause a
tlui, b,ll, revenue ; why was not .a. statement given of the
Sk,lll, he ? Whatever injury class interests might
1- ts t'L ° was certain they would suffer from nothing
tti 4411 fro No,. m what affected the national credit. Then
,I. . ‘," relief Nvls f '
`qth.q.litry
_n ,
.. ound in the growing prosperity of
)..„4 cl. he was no friend to those interests who,
What was due to the national credit, sought to

gain support by professedly relieving the burdens on certain
classes. (Hear, hear.) The Chancellor of the Exchequer,
in 1819, addressing a meeting of agriculturalists, had ad-
vocated the formation of a sinking fund, in order to raise
national credit, and had declared that it was not by the
reduction of this or that tax that imperilled agriculture
was to be relieved. (Hear, hear.) The right hon. gentle-
man had referred in terms of approbation to the effect of
the measures which he (Mr. Goulburn) had assisted in
carrying out ; and he had hoped that he would act on the
principle of those measures ; but from the way in which he
snatched at the small surplus of a million and a half, as
a means of reducing certain taxes, he feared that he was
pursuing a course which would have the very opposite
effect to what he professed to desire—the raising of the
national credit. (Hear, hear.) It would have been much
better to have reserved the surplus for a time. He objected
to a surplus being sacrificed instantly. (Hear, hear.) He
knew that political economists represented a house tax as a
fair and legitimate direct tax to which the community ought
to be subject, and it might be, under circumstances which
required it, a correct tax if properly distributed and modi-
fied. He objected, it was true, to the house tax of the right
hon. gentleman the member for Halifax, because he believed
it to be defective in the principle on which he thought a
house tax ought to be placed ; and he likewise objected to
the present proposal of the Chancellor of the Exchequer,
because, aithough it obviated some of the defects which be-
longed to the house tax of the hon. gentleman the member
for Halifax, it contained others which were essentially
fatal to its continuance. The right hon. gentleman said
that his proposition was precisely similar in principle to
that proposed by his late right hon. friend Sir R. Peel.
He (Mr. Goulburn) entirely denied the accuracy of that
representation, for his late right hon‘friend only intro-
duced direct taxation when indirect taxation had been
carried to the full extent, and was found to be unpro-
ductive. (Hear, hear.) The Budget of the right ho-
nourable gentleman was likely to accumulate dpficiencies
in future years, and so far from being a completion of the
system propounded by Sir R. Peel, it had merely the tem-
porary object in view of giving partial relief, and was not
at all likely to be generally beneficial. The right hon.
gentleman said that the house tax recommended itself, be-
cause it was only a substitute for the window tax. But
he recollected the time when no tax excited so much oppo-
sition as the house tax ; and in the years 1832-3-4 this
house was inundated with petitions complaining of its ex-
istence. (Hear, hear.) The right hon. gentleman must
therefore be prepared, if he doubled the house tax for the
sake of repealing the malt tax, for a repetition of that
agitation which ended in the removal of the former house
tax, and would ensure the repeal of the present one at no
distant date, if the right hon. gentleman succeeded in im-
posing it. (Hear, hear.) His right hon. friend said that
the Government had remedied the inequalities in the pre-
sent income tax by removing exemptions and making a dis-
tinction between permanent and precarious incomes. The
right hon. gentleman must look with a very paternal feel-
ing indeed on the proposition of the Government if he ex-
pected that it would remedy those particular grievances
which were made the subject of complaint by various
parties who were opposed to the continuance of the tax.
(Hear, hear.) The right hon. gentleman said that he re-
moved an exemption by extending the income tax to Ire-
land. He (Mr. Goulburn) should rather say that by ex-
tending the income tax to Ireland as he had done, he
added to the number of exemptions. (Hear.) Nothing
which passed in 1842 could justify the right hon. gentleman
in extending the income tax to Ireland. The prinuiple of
the income tax of 1842 was that persons residing in Eng-
land should pay income tax on their property, though that
property existed in Ireland or any foreign ry.
count
Ireland
reland herself was exempted from the tax on the ground
that other burdens were imposed on her which were con-
sidered as an equivalent for the imposition of the income
tax in England. When his right hon. friend told him
that he was at liberty to select funded property for the
purpose of subjecting it to the tax, he clearly violated the
contract with the public creditor. By imposing a separate
tax on that species of property, he violated the public
faith as much as by the most arbitrary invasion upon it.
(Hear.) The right hon. gentleman said that he made a dis-
tinction between permanent and precarious incomes. But
he did indeed place funded property in the situation of pre-
carious property, for if the right hon. gentleman could by
putting his own construction on the contract with
the public creditor tax funded property one-third more
than other property, what was to prevent a less moderate
Chancellor of the Exchequer from taxing it to a greater
extent? What was the penny now might become the shil-
ling, and what was the shilling might become the pound,
when the country was:weaker or the Minister more wicked.
As it stood before him, the proposition of the Government
involved the whole question in inextricable difficulties.
(Hear, hear.) The boon which the right hon. gentleman
gave the farmers was no boon at all, for at the present time
if the profits of the farmer did not amount to half his rent,
he had the power of going at the end of the year before the
commissioners, and getting it reduced or altogether re-
mitted, if he satisfied them that he made nothing. Then
with regard to the clergy, if the right hon. gentleman gave
the benefit of the lower assessment to the clergyman with
1001. a-year, because his income was precarious, he had no
right to stop at 1001., because the income of the clergyman
with 1501. was equally precarious. (Hear, hear.) He ob-
jected to the Budget of the right hon. gentleman because
it was likely to produce a deficiency in the revenue—a sys-
tem which it was his ambition toput an end to, and the
evils of which were too much forgotten. (Hear, hear.)
On this ground he viewed with alarm the proposition of the
Government. He believed the right hon. gentleman was
debarring himself from those legitimate advantages which
in the present state of the revenue of the country he might
fairly look forward to. He believed they were lessening
the power and resources of the country in case an occasion
should arise for calling them into greater vigour and action.
He believed the proposal of the Government would gra-
dually weakenthe public confidence in the faith of the nation
by expending in the year more than they received. (Hear.)
Having regard to the several changes proposed—the altera-
tion in the property and income tax, the increase of the
house tax, and the reduction of the malt tax—with the con-
sequences involved in them, he would conclude by implor-
ing the house to avoid a measure which, by impairing the
public credit of the country, would damage our best in-
terests, and ultimately be equally injurious to the mann-
factnrer and the agriculturist. (Cheers.)
Viscount JOCELYN moved the adjournment of the
debate. (Cries of "Go on," and "Adjourn.")
The CHANCELLOR of the EXCHEQUER hoped the
committee would remember the time of year and the day
of the month—(" Hear, hear," from the Ministerialists)—
and would come to an agreement to conclude the debate
on the following day. It would, he was sure, be very con-
venient to hon. members present if there were a general
understanding to that effect. (Hear, hear.)
Lord J. RUSSELL did not think it possible, when so
many members were absent, to come to any understanding.
(" Hear, hear," from the Opposition.) He would be very
happy to find that there was a disposition on the part of
the house to conclude the debate on the following night ;
but, as many members who had not spoken wished to re-
present the views of their constituents, he thought the
matter must be left to their discretion.
The debate was then adjourned.
The report on the Stamp Duties on Patents for Inven-
tions' (purchase of indexes of specifications) Bill was re-
ceived.
Lord NAAS obtained leave to bring in a bill to extend
the provisions of the Designs Act, 1850, and to give pro-
tection from piracy to persons exhibiting new inventions
in the Exhibition of Works of Industry in Dublin, in the
year 1853.
The house adjourned at twenty minutes to one o'clock.

ALBERT DOCK and RAILWAY, for Steamers,
Colliers, and General Commerce.
CAPITAL, £500,000, in 55,000 Shares of £lO each.
Deposit, £1 Is. per Share.
Temporary Offices, 37, Poultry.
COMMITTEE OP MANAGEMENT.
Sir William Bacon Johnstone, Bart.
Sergeant Murphy, M.P., Linco'n's-inn.
John Bertram Orde, Esq., Weetwood-hall, Northumberland.
Thomas Ross, Esq., St. Andrew's-place, Regent's-park.
William Spooner, Esq., Temple.
John Huson Smith, Esq , Lombard-street.
George Frederick Gregory, Esq . Avenue-road, Regent's-park.
George Angell, Esq.. Friday-street.
ENGINEER—George Remington. Esq.
PARLIAMENTARY AGENTS—Messrs. Dyson, Hall, and Co., Petite-
ment-street
OLIOITORS—Messrs. Sutton, Ommaney, and Prudence, Basinghall-
street.
BANAERS—Commercial Bank of London, Lothisury and Henrietta-
street, C,,vent-garden : Messrs. Ommaney, Son, and Co., 40,
Charing-cross.
Beogeas—Johnson, Longden, and Co., 22, Tokenhouse-yard.
SEcerrale—Thomas J. Swayne.
It is now many years since any extensive improvement or ad-
dition was made to the dock accommodation for the great and in-
creasing commerce of the port of London. Nothing has been done
since the completion of the St. Katharine Docks in 1828, although
the number and tonnage of vessels annually entering the port, not
including steamers, have doubled within the last thirty Nears, and
the Victoria Uocks are to be constructed on the north side of the
river Thames.
The Albert Dock will be formed in the Greenwich Marshes, on
the south side of the river, immediately opposite Blackwell, having
entrances at Bugsby Hole or Reach on the east. and Greenwich-
, reach on the west; and, including the basins, will contain 62 acres
of water. The proposed site being already connected with the
North Kent and South-Eastern Railways will give increased accom-
modation for the shipment and transit of goods and merchandise Thames to
the great mass of the population of England south of the
white by means of a steam ferry to the north side of the river, at
Black wall, goods mar be carried across the river without being re-
moved from the trucks or waggons, and this company will affwd
tke necessar landing accommodation for that purpose at Blackwell-
point. They entrance basins of the Albert Dock will admit the
largest class steamers.
Warehouses will be erected adjacent to the Dock, appropriate
for all descriptions of goods and merchandise, with commodious
sheds for storing and delivering coals. A railway running from
the North Kent line, by the side of the Dock, to Blackwell point,
where this Company will afford accommodation for a steam ferry
for the carriage of passmgers and goo ,s to and from Brunswick
pier and Bow creek, will make a complete communication between
the Railways on b Alt sides of the River Thames. The Dock will
thus be in communication with Railways to all parts of the
kingdom.
The Albert Dock cannot fail to be highly productive as an invest-
ment for capital ; its prospects being based on the rapidly-increasing
commerce of the Thames, the undertaking cannot fail to be a pro-
gressively improving property.
Arrangements have been , entered into with Thomas Jackson,
Esq., of Pimlico, to complete the whole works within the engi-
neer's estimate. Plays and sections have been deposited, notices
given, and all the necessary forms complied with for obtaining the
Act in the present Session.
Applications for Shares to be addressed in the following form, to
Thos. J. Swayne, 37, Poultry; and to the Share-brokers, Messrs.
Johnson, Longden, and Co., 22, Tokenhouse-yard.
FORM OF APPLICATION FOR SHARES,
" Albert Dock." To the Directors of the Company for making a
Dock and Railway in Greenwich Marshes.
Gentlemen,—l request you will allot me shares of 101. each,
in the above Company ; and I hereby undertake to accept the same,
or any less number that may be allotted to me, and on demand
to pay the Deposit and Calls thereon, and also to execute the
Deeds of the Company when prepared, at the time required by ad-
vertisement in the " Times" newspaper. Is n the
such adveevent of my failure
to do so within the time fixed for that purpo by rtisement,
I agree that the shares allotted to me, with the deposit paid thereon,
shall be forfeited to the use of the Company.
I aiin, gentlemen, your obedient servant,
Name in full •• .••••• .• •• ••
Address ..............
Profession or Business ..
Reference.• .... • ..... • • •

THEATRE ROYAL, HA.YMARKET.
Farewell Beason of Mr. Benjamin Webster as Lesece and Manager.

THIS EVENING
Will be performed the popular and highly attractive Comady of
MASKS AND FACES; or, Before and Behind tbe Ctutain—by
Messrs. Benjamin Webster, Leigh Murray, Stuart, and Parse lie:
Mrs. Stirling, Miss Rosa Bennett, Mrs. Leigh Murray, and Miss
Fanny Maskell.
After which, the Farce of BOX and COX, MARRIED and
SETTLED, by Messrs. Buckstone and Keeley.
To conclude with the Farce of A CAPITAL MATCH.

ROYAL LYCEUM TIIEITRE.
Under the Management of Madame Yates.
THIS EVENING

Will be performed A HOUSE OUT OF WINDOWS.
After which (second time), a new Comic Drama, called a PHE-
MENON IN A SMOCK-FROCK, Chwacters by Messrs. C. Ma-
thews, F. Matthews, and Horncastle ; Mias Baker and Miss C.
Mitchell (her second appearance at this Theatre).
To be followed by (14th time) the Farce entitled THOSE DEAR
BLACKS. Characters by Messrs. Charles Mathews, Baker, Suter,
Butler, and Miss Wyndham.
To which will be added the BALLET from the Chain of Events.
To conclude with 111 E JENKEN3ES.
Sole Agent for the Private Boxes, Mr. W. Allcroft, 15. New
B md-street.

THEATRE ROYAL ADELPHI.
Open for the Season.
Proprietor, Mr. B. Webster.—Directress, Madame Celeste.
THIS EVENING,
The successful new Drama of SLAVE LIFE ; or, Uncle Tom's
Cabin—by Messrs. Alfred Wigan, Emery, 0. Smith, and Cullenford
Madame Celeste, Miss Woolger, Miss Collins, Miss Harding, Miss
Laura Honey, and Mrs. Keeley.
After which, the admired Farce of A MODEL OF A WIFE.
To conclude with the Comic Opera of GOOD NIGHT, SIGNOR
PAN TALON.

ROYAL PRINCESS'S THEATRE', OXFORD-STREET.
Under the Management of Mr. C. Kean.
THIS EVENING
Will be performed the new and original Play, in five acts, by West-
land Marston, Esq., entitled ANNE BLAKE. Principal characters
by Messrs. C. Kean, W. Lacy, and Addison ; Mrs. Winstanley, Mrs.
Daly, and Mrs. C. Kean.
o be followed by (the 100th time) THE CORSICAN BROTHERS.
Principal character by Mr. C. Kean.
To conclude with THE SPITALFIELDS WEAVER, in which
Mr. Wright will appear.

ROYAL OLYMPIC THEATRE.
Lessee and Manager, Mr. Farren.
THIS EVENING
Will be produced MY WIFE'S DAUGHTER.
After which, GO TO BED, TOM.
To be followed by THE LADIES' CLUB.
To conclude with WAN- i'ED ONE THOUSAND SPIRITE
YOUNG MILLINERS FOR THE GOLD DIGGINGS. Supported D
by Messrs. Farren, eompton, Hoskins, G. Cooke, Shelders, Kinloch,
and Mesdames 11. Gordon, A, Philips, Lucy Beer, Bartlett, &c.
Box-uftice opcn from Eleven till Five, under the superintendence
of Mr. Edward Chatterton.

ASTLEY'S ROYAL AMPHITHEATRE..
Proprietor and Manager, Mr. W. Batty.
The greateq novelty of the present day is Uncle Tom's Cabin.
To be witnessed nightly at this House.
On TUESDAY, Dec. 14th, the per ormances will commence with
the superior Equestrian Drama of UNCLE TOM'S CABIN.
To be followed by unparalleled Equestrian and Dramatic Achieve-
ments in the Arena, by the most talented Artistes of the age—in-
cluding M. and Mdlle. Lalonde, and the Brothers Seigrist, 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; Boz-office open daily from Eleven to Four.

had consented to waive all minor differences, and
to hold office together. After the delays inciden-
tal to the formation of a new Administration, a
new "financial scheme" should be brought in which
should command the assent, not only of the
" Leaders" who had been so fortunate as to ob-
tain office, but also of the various sections whose
opinions they were supposed to represent, and the
first point to be disposed of would necessarily be the
renewal of the Property and Income-tax, and
then' an irreparable breach would be created.
The impost should be renewed in some form, or a
substitute provided before the sth of April next.
Notwithstanding the unquestionable prosperity of
the country, and the handsome surplus at the dis-
posal of the financial Minister, 5,500,000 L could
not be surrendered without creating a deficiency
highly injurious to the national credit. " Any
failure of which would," as the Hon. Member for
Glasgow declared in his admirable letter to his
constituents, " inflict a penalty on every one of
Her MAJESTY'S subjects far more grievous
than the payment even of our present
heavy taxation. It would be ruinous to those
who employ others, and it would throw those em-
ployed out of work." Such a result, then, is
especially to be deprecated, and it is with the ut-
most satisfaction that we express our belief that
there could not be found a single member who
would risk such a result. It would be exceedingly
difficult to provide a satisfactory substitute.
There is nothing to which the "facilis descensus"
is more applicable than " fiscal subjects." It is
exceedingly agreeable to take off almost any im-
post. Some murmurs may be elicited from
those who conceived that their own peculiar
burdens might with greater propriety have been
rendered less onerous. But no very energetic or
determined opposition will be offered to the re-
mission ; while any creation of a new, or increase
of an existing, tax is received with fierce and un-
bending hostility. The Legislature, too, has dis-
tinctly and unequivocally condemned the system
of indirect taxation. It is only the "53 " who
could entertain a proposition adverse to the sys-
tem of unrestricted competition to which the po-
pular branch of the Legislature is firmly pledged.
What "direct taxation " could be imposed in
lieu of the Property-tax ?
Here, then, the difficulty would arise. The
Right Hon. Gentlemen, the Members for the
Universities of Oxford and Cambridge, would resist
any modification of the present system ; hold-
ing that any distinction between schedules C and
D would be a breach of national faith to which
they could not be parties, no matter what might
be the result. Lord JOHN RussELL and Sir
CHARLES WOOD, although on totally different
grounds, are equally opposed to any new appor-
tionment of the tax which would recognise any
difference between permanent and precarious in-
come, and they have suffered themselves to incur
disgrace and odium, to forfeit the respect and
confidence of the great body of the people, and,
even eventually, to lose place, power, and
patronage, so dear to Whig minds, rather
than listen to the voice of public opinion, or sub-
mit to the popular will. On the other hand, Mr.
COBDEN, expressing the views of a numerous and
influential body, lauded the Government for its
" recognition of the principle—though they did not
carry it far enough—of dealing fairly with the
Income-tax as regarded trades and professions,"
and added, " most assuredly that was a proposi-
tion which ought to have come from a Govern-
ment representing the Opposition side of the
House." It ought most decidedly to have done
so ; but how could the Honourable Gentleman
hold office in an Administration the principal
members, and the majority, of which were
opposed to every modification of the im-
post. Any Ministry formed previous to the
final settlement of the great fiscal question
could only exist on sufferance, and the country
has had too painful experience of such a state of
affairs to desire its repetition.
The views put forward by Mr. COBDEN were
exceedingly sound ; indeed, the Honourable Gen-
tleman has not appeared to greater advantage
since the termination of the Free-trade contro-
versy—we should rather say the, repeal of the
Corn Laws : for much is still to be effected
in the cause of Free Trade or " unre-
stricted competition," or by whatsoever other
title it may be designated. His opinions singu-
larly coincided with those to which we have
already given expression. He showed the gross
injustice of the proposed increase of the House
Tax—that there was levied 21 per cent. on houses
against 3 per cent. on land. On Saturday, we
pointed out that the proprietor of dwelling-houses
would practically pay nearly seven times as much
in proportion to his capital, as the man who had
invested his capital in green fields ; or, going
more closely into the calculation, that the one
would have to pay 831. 3s. 4d., while the other
escaped for ill. 11s. Bd.
Again, the Hon. Gentleman showed the practical
inutility of the reduction of the Malt Tax, al-
though acknomledging the benefits of its total
abolition, provii g, as we have strenuously insisted,
that " the great grievance consisted in the Excise
regulations." While the Honourable Mem-
ber for Kidderminster showed with great
ability that the brewers would reap almost the sole
benefit of the contemplated change, and that
the only way to secure the benefit to the consum-
ers was to break up the monopoly, which could
only be done by a revision of the licensing system.
We need scarcely explain our opinions on this
important point, essential to the establishment
of a " free trade in beer" and the supply of a
sound, wholesome, unadulterated, and economic
beverage of the community.
Mr. t o
i thealsoicyB
partowed the gross injustice, as
well as the COBDEN
of the Hop Duties ; and, as
po thirstyiwe have already stated, the propriety of the prin-
ciple of the distinction between temporary and
permanent incomes ; and while he ably exposed
the glaring evils of one system of indirect im-
posts, and declared that the late CHANCELLOR of
the EXCHEQUER should four or five years since
have dealt with the Tea Duties as the present has
done, save that the reductions should come
into operation within three years, advocated
a large increase in the amount of direct tax-
ation. How would GOULBURN receive such a
proposition from an influential colleague ?
How w Wince while the unpalat-
able propositions
dsiGtiLoAnnssTworre
boldly insisted on in a
Cabinet of which he himself was a member. The
thing would be impossible. There is, therefore,
the greater reasoh why the matter should not be
too hastily disposed of, that the CHANCELLOR of
the ExcHEQuER may, on ascertaining the true
state of public opinion, be enabled to modify the
objectionable portion of his financial scheme ; and
that the Property and Income-tax may hence-
forward and for ever be placed on a satisfactory

basis.

Everybody fancies his own particular recipe to
be the indisputable panacea. It is not surprising;
therefore, that proposals should have already been
addressed to the Right lion. the CuANCEiLOR of the
EXCHEQUER, as to the best course to be pursued
under the circumstances, in the carrying out of
his grand scheme of artistic and industrial educa-
tion—in other words, as to the ablest design for
the building to be erected on the market gardens
lying between Brompton and Kensington.. Certainly
there is reason for some anxiety in this particular.
After paying in hard cash 300,0001.—namely,
150,0001. by grant from the Legislature, and another
sum of 150,0001., being the actual surplus left by
the Great Exhibition in the hands of the Royal
Commissioners—for the mere site of a new Na-
tional Gallery, it would be rather too hard to find
the metropolis disgraced by the construction of a
companion edifice to the one already standing at
the back of the unfinished NELSON Testimonial.
The time has surely arrived when we may se-
riously hope to see some less painful display
of that absence of anything like taste in
architecture by which we English have been
hitherto unfortunately distinguished. Lon-
don cannot afford to throw away yet another
chance of embellishment. It has already quite
enough to answer for in this way, both east and
west of Temple-bar. We can't so easily forget
that horrid abode of the Royal Academy, where
a few stone mushrooms seem to have sprouted out

* How to Secure the Best Design for the New National
Gallery : A Letter Addressed to the Right Hon. Benjamin
Disraeli. By Spiridione Gambardella. Bvo., pp. 22.
Westerton. London, 1852.

In the debate originated on the 11th by Mr.
JAMES WILSON upon the Sugar Duties, Sir JOHN
PAKINOTON very properly repudiated, almost with
ridicule, the notion of finality in fiscal and com-
mercial matters. We thoroughly concur with his
sentiment, that " in matters of indisputable prin-
ciple, or great principles of right or wrong, they
might come to a final settlement ; but when they
came to deal with matters concerning the comforts
of the people, with fiscal arrangements, he said
that finality was an absurdity—it would be bind-
ing the first functions of the Legislature, whose
duty it was to consider the demands of the peo-
ple." Now Sir JOHN is at the present time called
upon to consider a fiscal, a treasury demand, a
demand of the Colonial Legislature which has the

unquestioned charge of the Canadian Treasury, a
demand for the alteration of an Imperial Legisla-
tive act, to which the Canadian Legislature was no
party—against which, on the contrary, it has main-
tained a nearly annual opposition ; yet Sir JOHN lays
great stress on his hope that the Imperial Act of
1840, so irritating to the colony, was to be viewed as
a final one ! We trust he will wholly throw over-
board a notion in regard to Canada, which he so
utterly scouted in regard to Jamaica ; we hope
that he will come after Christmas to the considera-
tion of the Canada Clergy Reserves question, when
Sir WILLIAM MOLESWORTH brings it forward, with
the deep conviction, to use his own language, that,
discarding the finality of any past measure, " one
of the first functions and duties of Legislature is
to consider the demands of the people." We are
rejoiced to see the question in such thoroughly
competent hands as those of Sir W. MOLES WORTH,
and regarding the subject, as we do, as one
of vital importance in regard to the connexion
of this country with Canada, we ask for the
candid and earnest consideration of the public and
the Legislature.
When one-seventh of the Crown Lands of Upper
and Lower Canada were set apart in 1791 as
" Clergy Reserves," for the support of the Protes-
tant clergy, Lord GRENVILLE inserted a clause in
the Act giving the Colonial House of Assembly
power to vary or repeal those portions of the Con-
stitutional Act, as it was called, which related to
these reserved lands. The land was then
of little value, being almost uninhabited. As
population increased, the annoyance of these
reserved lands, their interference with roads
and general improvement became so great that
all parties began to perceive that they must be
sold, and delivered from the condition of being a
public nuisance, and a bar to the improvement of
the colony. The great struggle began in the year
1817, when a Mr. NicaoLL proposed in the
Assembly that half the lands should be sold and
applied to the purposes of education. From this
time till the Rebellion in 1837 (a rebellion which
Lord SYDENHAM, who followed Lord DURHAM as
Colonial Governor, declared, only two years after,
to be caused by this very question of Clergy Reserves),
there was almost a continued and bitter struggle
on the subject between the Representative Assent-
blies and the Colonial Governors, backed by their

nominative and anti-popular Council. The year
before the rebellion, the Council began to be so
alarmed for their clerical friends, that they peti-
tioned Lord GLENELG to have the question
settled by the Imperial Parliament. His
Lordship replied in truly statesmanlike style,
" that •to withdraw from the Canadian
to the Imperial Legislature the question
respecting the Clergy Reserves, would be an in-
fringement of that cardinal principle of Colonial
Government which forbids Parliamentary inter-
ference except in submission to an evident and
well-established necessity." All this time, it will
be observed, the Colonists had been acting, not
only on the general and acknowledged principle so
well brought forward by Lord GLENELG, but, in
this case, on the special clause of Lord GRENVILLE
regarding this very question.. After the Rebellion,
and the subsequent Union of Upper and Lower
Canada, Lord SYDENHAM, the Governor, pro-
posed and carried a Bill in the Assembly for
dividing the proceeds of the lands amongst the
various sects, half to the Church of England, and
half to such of the other sects as chose to apply
for it. This Bill was sent to England, Lord JOHN
RUSSELL adopted it ; but the Archbishop of
CANTERBURY and the Bishop of LONDON opposed
it The Lion's share of the spoil was not enough
for these Ecclesiastics. The Act was modified to
suit Episcopal taste, only to become, however, a
fresh source of disquietude in Canada, from that
time to the present. English bishops thought
themselves the best legislators for Canada ;
doubtless they think so still ; but, we
warn both them and Sir Jomf, that, if
this conceit be persisted in, the Episcopal party
will pretty nearly realise the old fable of: the dog
snatching at the shadow of meat in the water, and
dropping irrecoverably the piece in his possession.
The present demands of the Assembly are very
reasonable. They ask that the entire control of
these Reserves of which they were tacitly deprived
by the Act of 1840, should be restored to them
again ; subject only to the condition of full provi-
sion for life interests. There is not the slightest
evidence or probability that they dream of acting
unfairly between the various sects. The great
majority, indeed, of the population consists of
sects, which in England are Dissenters; but that,
surely, only strengthens the argument that we
ought not to run the hazard of turning Canada
into another Ireland, and rendering the creed of
the minority largely predominant in endowed
wealth.

The Colonists have, moreover, the strong
ground of appeal, that, since 1840, a statesman
hostile to their views has yet acknowledged their
full right to act and legislate in accordance with
them. The late Colonial Secretary Lord GREY,
m reply to colonial representations, distinctly
stated in a dispatch, while expressing his regret
at their wish to secularise part of the funds in
question, that the Government were prepared to
recommend a Bill to the Imperial Parliament
placing these funds in their power, because the
question, whether the arrangement of 1840 should
be disturbed, "is one so exclusively affecting the
people of Canada that its decision ought not, to
be withdrawn from the Provincial Legislature,
to which it properly belongs to regulate all mat-
ters concerning the domestic interest of the pro-
vince." It can, then, be of no avail for Sir JOHN
to resist the vast majority of the Canadians, up-
held as they are by the authority of two Colonial
Secretaries ; the latter, moreover, feeling a very
strong reluctance to give up part of a Whig
measure, and doing so solely in deference to the
only principle which can long retain the goodwill
or even the loyalty of our rapidly-growing colonies.
At the Cape of Good Hope, and still more in
Australia, the determination is becoming stronger
every hour, that the Colonial-office shall only
watch over the Imperial relations of the co-
lonies, that it shall not interfere in their
domestic arrangements ; and nothing surely
can more entirely belong to that category,
than in what way and to what extent
they will support some or any of the various de-
nominations amongst them. It should be borne
in mind that perhaps the larger portion of emi-
grants are of those classes in which dissent chiefly
abounds at home, and have been accustomed to
support their own worship here ; hence they not
only find little difficulty in doing the same as
Colonists, but feel it an especial grievance that,
where their numbers and power are relatively so
much greater, they should still be saddled with
the maintenance of a Church from which they dis-
sent. Our Legislators must remember that a
colony is not the mother country ; and what men
will bear with patience in a state of society like
that at home, becomes intolerable under the re-
versed conditions of colonial life.
Sir JOHN'S mention of the majority in Canada
against the Reserves being composed of the Re-
presentatives of Lower Canada, and that the votes
of Upper Canada were nearly equal, we regard as
one of the most dangerous arguments which can
possibly be made use of. The union of the pro-
vinces is now rapidly consolidating ; to pit them
one against the other is the worst policy a states-
man can adopt. No one acquainted with the
population of Upper Canada doubts for a moment
that the great majority of it is strongly in favour
of retaining the settlement of the question in the
hands of their own Legislature ; but even if
half one province, and almost the whole of the
other, were of one mind on a measure, this
alone were ground sufficient to decline
interference on what is no earthly concern
of ours on this side the Atlantic. We
have, however, no kind of doubt that the Colo-
nists would do what was best for themselves. It
is disgraceful for us in England to pretend to
know better than they do what plan will best
harmonise with the interests of all parties there.
They are not children in understanding, although
we naturally call our colonies, as a whole, our
offspring. On the contrary, the majority of the
Colonists are some of the most energetic of our
own population, or the descendants of such ; they
love their old fatherland while looked upon by
it paternally ; but if crossed and thwarted when
of age to manage alone they are very
to set up for alone. A much less irritating
interference aroused our old American colonies to
get rid for ever both of Archbishops of Canter-
bury and Colonial Secretaries.

CHAIRMANSHIP OF THE SOUTH WESTERN RAILWAY.
—Mr. Chaplin, for many years chairman of this company,
has, it is stated, 'resigned the chairmanship, retaining,
however, his seat as a director.
SUBMARINE TELEGRAPH TO OSBORNE.—Persons are
now employed surveying the distance between Lymington,
in Hants, and her Majesty's residence at Osborne, for the
purpose of connecting the marine palace of the Queen with
London by means of the electric telegraph.
OVERFLOW OF THE TlDE.—Yesterday afternoon the
tide arose to a very alarming height on the banks of the
Thames, completely inundating the lower parts of the water-
side premises, and rendering the streets adjacent impass-
able for foot passengers, especially in Rotherhithe and
Wapping. The tide rushed up the sewers with great force,
and. so suddenly that many of the inmates of the lower
kitchens had hardly time to save themselves. The meadows
and Lammas-land at Fulham, Putney, and Wandsworth
were overflowed, and the steamers had some difficulty in
passing under the bridges.
THE UNITED STATES STEAIik.R, WASHINGTON, which
put back to Southampton last week damaged, left again
yesterday for New York.
Tilt HOUSE TAX.—In Newport, Isle of Wight, the
extension of the house tax to 101. householders will, it is
expected, be the means of disfranchising about 200 borough
voters. MAKER.
SUICIDE OF MR. LESCHALLAS, THE PAPER
any years
—This unfortunate gentleman, who for a great in
maker and
has carried on an extensive business as
wholesale stationer in Budge-row, Watigati;Et:),Cdaityy)',
committed self-destruction yesterday m
er e hs
cohuaslle
by shooting himself through the hemli.uh°:iirw:
in
Sise-lane. During the last nine t
ange'l° has laboured under
who was about fifty-seven pars
a delusion that his business was °gfoing 'to ruin and himself
matters were the reverse, fur
to poverty, whereas, in e
fact,
his affars, r gon into, exhibited a large capital in
reservei I,fterecently all claims and liabilities had been cleared.
Notwithstanding, his friends (the deceased was a bachelor,
usd had no
on partners in business) were unable to disabuse
the subject. It was stated he had no less n
80,0101. in stock, besides 50,0001. in bills in hand, yet he
was constantly complaining, and persisting in approaching
insolvency. An inquest was held by Mr. Payne, the
coroner, yesterday, when the above facts were deposed to,
and a verdict of " Temporary derangement" was returned.
AGRARIAN CRIME.— Six persons, nearly all of them
substantial farmers, have been committed for trial by the
magistrates of Carrickmacross, charged with a conspiracy
to murder a bailiff named Patrick M'Ardle. During the
sial commission at Monaghan last year two men, named
nerpecbert and Leonard, were convicted for having been
found by the police near Carrickmacross concealed behind
a hedge with fireariM. It was supposed at the time that
these persons had. been lying in wait to murder the same
WArdle, who was expected to pass that wiky on his return
to hits home.