The Sun.
London, England, 1852-06-18 00:00:00

proSts fall short of snob assessments, if the farm is taken
from Michaelmas to Michaelmas (which is usually done
in the county of Suser.: and many other counties), in-
stead of from Lady-day to Lady-day?
The CHANCELLOR of the EXCHEQUER said that
this was a very important subject, interesting to a very
cont=iderable portion of her Majesty's suhjects—(Hear,
hear)—and in answer to the Hon. Gentleman he did
not think he could do better than read a circular sent
out by the Board of Inland Revenue bearing upon the
question :7_ . _

" Inland Revenue, Somerset House, June 8.
" Sir,—Meny inquiries hare been made as to the
period to which the accounts of farmers should be
made up in order to show the amount of their profits
frem the occupation of their farms, upon appeal under
the third section of the 14th of Victoria, chap. 12,
against the assessment of the income-tex under Schedule
B, on the grounds that the profits in the years of
assessment fi ll short of the sums assessed; and it is
understood that farmers do not make up their accounts
to the sth of April, but almost invariably to the 29th of
September in each year, or thereabouts. lam directed
by the board to state that, under the circumstances, no
objection is to be offered by the surveyors to accounts
being received on such appeals for the year from Mi-
chaelmas, 1850, to Michaelmas, 1851, or to such other
(1,3, in the year on which the accounts of the appellants
shall have been usually made up, and to relief being
afforded by the district commissioners upon satisfactory
proof that during such year the profits arising from the
occupation of their farms did not amount to the sums
assessed under Schedule B. I take this opportunity to
observe, that the provision above referred to does rot
authorise exemption, although the total income of the
party may have fallen short of 1501. in the year, but
only an abatement of the charge to the amount of the
profits actually acquired, in the same manner as relief is
granted by the 133 d section of the Income-tax Act in
respect of assessment under Schedule D on profits of
trades. I have further to state, that the relief is appli-
cable to persons occupying their own farms as well as
to tenant-farmers, provide they obtain their livelihood
principally from husbandry.
"I am, Sir, your obedient servant,
" THOMAS KEOGH."
The Hen. Gentleman would see, therefore, that the
point had engaged the attention of her Majesty's Go'
vernment, and that relief had already been secured.
THE WINE DUTIES.
Mr. MULLINGS begged to ask the Chancellor of the
Exchequer whether he was prepared to give such on.
assurance as would allay the apprehension at present
prevailing throughout the wine trade, by the announce'
went of a project for reducing the import duty to one
shilling a gallon—a rumour which was calculated t°
raiso the price of wine abroad, and was already operating
to the injury of the revenue, by deterring parties from
taking mile out of bond for home consumption?
The CHANCELLOR of the EXCHEQUER
stood from the question of his Hon. Friend, that aPPre-
hension had been occasioned by an announcement of S
project for reducing the import duty on wine to one
shilling a gallon. There was no such project in coutan2;
plation on the part of the Government, and he trusted
that no Government would be found in this country 14
entertain such a project. There was no intention on the
part of the Government to recommend any reduction l
the duties on wine. Perhaps the House would Frilit
be
him to observe that questions of this kind ought 10 7
expressly answered.—(Hear, hear.) Some years 64_1
under Lord Ripon, a reduction had been effected in the::
duties, but without realising the success anticipated.
LI
the case of the reduction to which the Hon. Member uf
referred, it was presumed that it would be necessary for
consumption to increase 500 per cent. He (the Cnsn.
were
cellor of the Exchequer) was of opinion that there 47...
many articles which presented superior claims to wise
in any reduction of duty.—(Hear were
, hear.) The
duties were upon a luxury of the rich; and there
were other articles, consumed by the poor of this
try, which could put in a more favourable claim for
re-
duction.--(Elear.)

M. MAZZINT.
Mr. B. COCHRANE inquired of the Right 11°16
Gentleman the Home Secretary whether his attention
the working classes in this country? His
had been called to an address, issued by M. Mazzini' to
objeoth—r
asking whether such was the case or not was to glve,:ei;
Majesty's Government an opportunity of stating 1"";;1.
opinions upon an effusion which contained latlguaget,y
a seditious character as far as the
people of this eourin,",,"3„,
were concerned, and objectionable to our allies.
address to which he referred began by stating that "
all
time was fast approaching in which, according t°
all their
probability, the oppressed would appeal in
strength to the oppressor, and when more would be re-
quired from the working classes in the way a resistance
to a series of--"
Mr. HUME rose to order. He objected to a docu-
ment being read when only a question was proposed
member
be asked.—(Hear, hear.) Before the Hon.
made any remarks on the document it ought
some way before the House. to
Mr. WALPOLE said that the question addressed
him was whether his attention had been called to soTre
particular speech supposed to have been made by M.
Mazzini. His answer to that question was that his 13`
tention had not been so called to such speech—(
Mr. HUME requested the Hon. Member (Mr. t
Cochrane) to confine himself to a particular passage J."
the supposed speech. to be in
The SPEAKER intimated that it was irregular for an
Hon. Member to comment upon a document before he
had read it.—(Hear, hear.)
Mr. COCHRANE then signified his intention of call-
ing attention to the matter on the following day.
THE REV. MR. BENNETT.
this day)'
Mr. HORSfi4N intimated that to-morrow (
onhe
would
dho mstatoeiow r fo
ill a
tcro theurs
course
adjournmenth e
intended re-
toof pursuethe

gard to the vicarage of Promo inquiry.
WESTERN PACKET STATION, IRELAND.
Mr. H. HERBERT begged to ask his Hon. Friend
the Secretary to the Admiralry to what part of the coast
the proposed survey of harbours in Ireland would refer,
and how fur southward it would extend?
Mr. STAFFORD replied that the two places to which
the survey of the Commission was strictly to be limited
were the Bay of Galway and the mouth of the Shannon.
He need not add, therefore, that it would embrace a
portion of the seaboard of that locality so fortunately
represented by the Hon. Member who had asked the
question.—(Hear, and laughter.)
RSHIP.
THE LAW OF PARTNE
Mr. SLANEY asked whether the attention of the
Government had been directed
th to the resolution of the
wi regard to issuing char -
Committee on this subject,
ters of limited liability at a less ex than than at present,
and whether it was intended to appoint a Commission to
inquire into the general subject of limited liability during
this or the following session of Parliament?
The CHANCELLOR of the EXCHEQUER said
that the question was one of great importance, and one
which he had himself had occasion to bring under the
notice of the House. The Hon. Gentleman bad not
given him notice of the present question, but, without at
all complaining of the omission, he would state, speak-
ins. his general impressions on the question, that the
subject had been under the consideration of the Govern-
ment, but that he thought there were at present ample
materials on which to form an opinion. He was not
aware of any deficiency of information, but, if such were
found to be the case, it would be open to the House to
consider whether a Commission should issue or not.
METROPOLIS WATER SUPPLY.
The House again went into Committee on this Bill.
On clause 2,
reservoirs
w a,
st r
Mr. MO WATT proposed, as an amendment, that all
reservoirs within five wiles of St. Paul' holding
forr
mdro.mveirsAt i purposes,po LE
that
vtehree ds.:
with
iparreofisvveierdveodr milessth holdingaott sift .
Paul
covered; but ito
contained water to be subjected
also provided,
they need not be covered. to subsequent filtration,
After a brief conversation,
shouldvvf oirth
within
ne domesticsuloahusea provided
d purposes,
stwaao tc
drawn, and the clause , the amendment was with-
On clause 3, was agreed to.

Mr. MO WATT proposed an alteration, by whitdl
aqueducts were to be covered by the year 1853, inste
of 1855.

After some conversation the amendment was nega-
tived, and the clause was agreed to.
On clause 4 being proposed,
Mr. MOWATT Proposed to substitute the year 1851
for 1855, as he wished the public to have tho benefit 031
filtered water as early as possible.
The Proposition was negatived without a division.
The clAuse was then agreed to.
Clauses 5,6, 7,8, 9, 10, 11, 12, 13, and 14, were
agreed to.

Clause 15 having been put,
Mr. MO WATT proposed the omission of the words
" subject to the provisions of the special Act relating to
such company." He believed that, under those words ,
the special Acts would override the general Act.
Lord SEYMOUR explained that that provision had
been introduced for the purpose of relieving the compa-
nies from the nEcessity of forcing their water above the
level required by their special Aots.
After a short conversation, the amendment of Mr.
Mowatt was withdrawn.
Mr. MO WATT then objected to the provision in the
same clause, under which a constant supply need not be
supplied
to any district until fourths of the houses
should have been provided with the necessary mains,
pipes, and other apparatus. He feared that under that
arrangement many districts might remain for an indefi-
nite period without a constant supply.
Lord J. MANNERS said ho proposed an addition to
the clause, to the effect that the constant supply should
be given not only when four-fifths of the houses in a dis-
trict ,bould bo supplied with the necessary apparatus,
but also wherever four-fifths of the inhabitants should
sign a requisition demanding such a supply.
Mr. MO WATT thought that a requisition signed by
a majority of the inhabitants ought to be held sufficient

in the case.
After some conversation tho amendment proposed by
Lord J. Manners was agreed to.
The claune, as amended, was then ordered to stand

part of the Bill.
The remaining clauses were, after some conversation,
agreed to.
Several new clauses were brought up and added to the

Bill.
Lord R. GROSVENOR deprecated the constant re-
fdrecce to the Board of Trade as a growing evil, which
swallowed up the time of the Government, without any
benefit to the constituencies.
The Bill was then ordered to be reported to the House,
and the report was brought up accordngly.
onfatisheßicitstion that he
BIETROPOLITAN BURIALS.
Lord J. MANNERS
.then rose 0 move the second
rareadingpre,s
eodf
pass a law on the subject this
He was so
e
session. The evils of the present system had been de-
svi
tehAtihe r oipmophoTtna nßc
eu
titiled WO books and In 614949. Anligipsic. Pe
felt bound to endeavour to