The Sun.
London, England, 1852-01-29 00:00:00

Total working charges, and all other ex-
penses
These figures give the following averages :

• ,
s.
Average of gross earnings per mile ran . . 6d.
1
Avenge expenses do. 3 74
Average passenger receipts do. 5 4
Average merchandise recepte do. ••• 6
5
•
Average sum received for each passenger 1 8
Average sum received for each ton of merchan-
dise ••• ••• ••• 5 3
I mutt observe, that the sums charged as "expenses,"
seem to include many items which are not strictly
working charges.
The railway companies in Massachusetts and New
York States are managed with great prudence, and re-
served funds are retained in band, sometimes to a con-
siderable amount. The same may be said of many of
the companies in Pennsylvania and elsewhere. But, at
the same time, it must be observed, that in a majority
of cases, the policy pursued is to extract a dividend at
the earliest possible moment; to pay that dividend to the
last farthing of available surplus over working expenses;
and to trust to the increase of traffic for providing, when
the emergency may arriv( , for the deterioration of the
permanent way, end the rebuilding or replacement of
worn-out stock. Very few companies, indeed, syste-
matically provide for the renewal of perishable parts of
their property by a reserve fund, regularly put aside out
of the annual revenue; and the reason given for the
omission is, simply, that by the time the permanent
way requires renewal, or timber bridges and viaducts
replacement, the traffic of the lines will have become so
greatly developed that it will be then more advisable to
enlarge the capital to the extent required, and replace
and renew everything on a more permanent and sub-
stantial scale. Timber is cheap; and the sleeper or
"sill," which costs us four shillings, is to be had for a
shilling here.
The Philadelphia and Reading Railroad Company,
whose accounts give an extraordinary amount ofvalu-
able statistical detail, have a renewal fund, based upon
an assumed calculation of so much perrts'on conveyed.
gross For instance, in the past year at of
297,108,427 tons has been taken as conveyedg over one
mile; and three-halfpence per hundred tons so
conveyedv
e
or, in total, 18,5681., has been put aside to meet
re-
uewals of road and stock. This is on ninety-five miles
of double line, bearing a gross revenue of 492,4831 per
annum, or 5,1841. per mile, which is the largest mileage
receipt in America. The gross expenses of this line
average three shillings and sevenpence-halfpenny per
train mile; and the gross receipts, eight shillings and
fourpence-halfpenny per train mile, which latter is an
extremely high average. The enormous trains, which
carry a load of three hundred and seventy, two tons of
coal, for which the company's usual charge is five shil-
lings and ninepence-halfpenny per ton for ninety-five
miles, or nearly three•farthings per mile, yield these
heavy receipts per mile:

ILLUSTRATED LONDON ALMANACK.

1852.
During the last few winters this has, to a very
considerable extent, been the general favourite among
the whole of the more popular class of almanacks. Its
embellishments alone would, in the majority of in-
stances, be sufficient to secure its favourable reception.
This season, however, the Illustrated London Alma-
nack demands at our hands an eulogistic notice rather
in regard to the excellence of the literary contribu-
tions than in reference to the merit of the wood-cuts
with which that letter-press is intermingled. No less
than twenty-four sonnets are comprised in its pages,
besides a variety of miscellaneous prose articles. One
set of these sonnets (each set twelve in number) is
from the pen of Shirley Brooks, the other from that
of E. E. M. K. In one instance the former indulges
himself with a freak that might have thrown
Petrach into convulsions—driving us on into the
agony of a fifteenth line ! It is in the Sonnet on
May—but curiously enough to this very blemish we
are indebted for the most meritorious verse from the
pen of the contributor, that in which he gracefully
and poetically designates a swing as
"A pendulum that beats no time but joy's I"
Not so with the other set of sonnets by E. E. M. K•
—sonnets replete from first to last with an exquisite
beauty. Upon the various charms of these very ele •
gent and appropriate celebrations of the months we
should have had pleasure in expatiating, but that our
doing so has been rendered altogether superfluous by
the quotation of them collectively in our columns
of Monday evening. Where all are equally
admirable, it is somewhat difficult to make
a selection ; but by very many we doubt
not but that the ones dedicated to April and to June
will be singled out as especial favourites. It were
agreeable to have productions so eminently poeti-
cal as the " Twelve Sonnets to the Months," by
E. E. M. K., preceded by appropriate illustrations.
But so far is this from being the case, that the wood
engravings have no reference at all either to the
months or to the sonnets. On the contrary, they are
little else than silly and fantastic conceits, pencilled with
very considerable vulgarity by an artist from whom
we should have expected better things—Gavarni.
Some of them, indeed, are absolutely execrable.
Harvey's twelve symbolic Sketches to the Ca-
lendar are immeasurably better, several being worthy
of the famoua illustrator of the " Arabian
Nights' Entertainments." Besides the forego-
ing, the contents of the almanack are ex-
tended to a variety of ingenious papers of a
very miscellaneous character, some of them of real
interest in their nature, and accompanied by curiosi-
ties in the way of embelli-hment. The ordinary ar-
rangements of the publication under notice are, as
mull, complete and lucid, comprehending every par-
ticular that could be reasonably expected in the Il-
lustrated Almanack.

THE PRUDENT MAN'S ALMANACK, 1852.

D. M. Aird.

A capital title introduces usbere to a singularly
useful almanack. Poor Richard's has been outdone
by the Prudent _'Man's as a means of conveying infor-
mation. William Bridges, indeed, the compiler of
the little work before us, has judged wisely in admit-
ting into the pages of his brochure facts relating to
every branch of " insurance"—facts, the importance
of which was, comparatively speaking, unknown to
Franklin. The book is filled, moreover, with a va-
riety of practical suggestions of singular value to the
man of business. From the merit of its contents and
the tasteful character of its external appearance, we
are satisfied that no little popularity will be extended
to the Prudent Man's Almanack.

Viscount and Viscountess Palmerston will leave
Broadlands, on Friday next, for town, for the season.

We understand that the Marquis of Normanby
has, since his return to this country, resigned his appoint-
ment as British Ambassador at Paris. We believe that Lord
Cowley, Minister at Frankfort, will succeed to the post'which
is become vacant by the resignation of the Marquis of
Normanby.
ROYAL DISPENSARY FOR DISEASES OF THE EAR.
—The half-yearly meeting of this institution was held yes-
terday, Mr. R. J. Cole in the chair. The secretary read the
report, and the amount of subscriptions received during the
last six months, from which it appeared that the institution
had benefited by additional donations and subscriptions. Mr.
Harvey, surgeon to the institution, stated to the committee
that the numbers admitted with various diseases of the ear,
and some complicated affections of the head, during the last
six months, amounted to 506 ; cured, 196 ; remaining la
weekly attendance, upwards of 300. The committee, there-
fore, solicited the aid of the affluent for this valuable insti-
tution, it being entirely dependent upon voluntary
co atria
tions. A vote of thanks was passed to Mr. Harvey Ana to
the chairman, and the meeting separated.
ISLINGTON CATTLE MARKET COMPANY; The
film 0-
standing orders were complied with in this case
rating the company, and extending it at
I 1,1 Inpgatf c°° en, blylopt Ptu' sr --
chase of property in the Lower-road,
ate-road,
Lansdown
lane, Albion-place, Ball's-pond, Southga.
Cottages, and Market-terrace. Negotiations, it is under-
stood, have been going on between the compa_nsy and the
City authorities, with the view of substituting I ipgton for
Smithfield. BIRKENHEAD DocKs.—This Bill, which passed
through standing orders, is to alter the constitution of the
Birkenhead Dock Trust, alleging that differences of opinion
as to the mode of carrying out the undertaking h •--
eying
arisen, and the works for some time past having ju
quence been suspended, the " bondholders," who h cuuse-
ave ad-
vanced
secuted and theircomplet money upon
are se the faith of the works being pro-,
y prejudiced, and repre-
sented, utdriucsetd, for
insuring
the expediency of remodelling the
the immediate prosecution and completion of the works, and
that power be given to the bondholders to elect new trustees
and increase capital.—The standing orders were also complied
with in the following cases :—.Glasgow Union
fuAnrdcastex(efwor.
abandonment of undertaking and dissolution of
port Improvement (Salop), Runcorn Improvement, Portsea
Gas Company, Barnsley Improvement, Macclesfield Im-
provement, and WexfordHarbour Improvement.
The following distinguished guests are at present
assembled at Belvoir Castle, the splendid seat of the Duke
of Rutlan, and are likely to remain until the meeting of
Parliamendt :—The Duke and Duchess of Norfolk, Lady
Adeliza Howard Lord and Lady Foley and Miss Foley,
Count and Countess Jarnac, Lord and Lady Howe, Lord and
Lady Lanesborough, Lord and Lady Jersey, Lady Clemen-
tine Villiers, Lord Berners, Marquis of Granby, Lord C.
Manners, Lord G. Manners, Lord and Lady J. Manners, Mr.
and Lady Elizabeth Drummond, Mr. and Lady Adeliza
Norman, General and Mrs. Berkeley Drummond, Lord For-
rester, Lord Jermyn and Lady Elizabeth Hervey, Rev. P.
Mules, Lord Colville, Mr. Augustus Stafford, Mr. Bentinck,
and Sir Thomas and Lady Moncrieffe. yesterday the Bel-
vo r hounds met in the Castle grounds, in honour of the
visit of the Duke and Duchess of Norfolk. The Duke of
Rutland is expected in London on Monday next, for the pur-
pose of attending Lord Derby's grand dinner on that day.
EARLY DELIVERY OF LETTERS.--We had recently
the pleasure of announcing that the Postmaster General had
made arrangements for an earlier delivery of General Post
letters at Clapham, Brixton-hill, and Stockwell, elolf, and that h
the
quiries were making with a view, if
same improvement in other districts near London. We un-
derstand that the result of this inquiry has been satisfactory,
and that means have been devised for extending the early
delivery to Blackheath, Deptford, Greenwich, Hammersmish,
Hampstead, Highgate, Lewisham, Peckham, and Stoke New-
ington. In a few days the morning delivery of General
Post letters at these places will. we are informed, be from an
hour and a half to two hours earlier than heretofore; and
that the deliveries will be earlier also, by about half an
hour, at Woolwich. The delivery at Kensington and
Bayswater, also, which some time ago was rendered much
earlier than formerly, has lately been expedited still further.
COLONIAL EXPENDITURE.—Yesterday a Parlia-
mAntary paper was printed, from which it appears that the
colonial expenditure of Great Britain in the Year
was 3,804,183/ 14s. 7d., and in 1848.49 it amounted to
3,480,3451. Bs. Bd. 1847-48
PUNCH'S COUNSEL TO LOUIS NAPOLEON.—StoP7
thief I—Punch,