The Sun.
London, England, 1852-12-09 00:00:00

MALT.

That from and after the 10th day of October, 1853, the
duties of excise now payable under any act or acts in force
on malt made in any parts of the United Kingdom, shall
cease and determine ; and in lieu thereof there shall be
-nted and payable the following duties (that is to say)—
For and upon all malt made in any part of the United
Kingdom from corn, grain, or pulse of any kind whatever,
the duty of one shilling and threepence halfpenny, and five
per centum thereon, for every bushel imperial measure of
such malt, and so in proportion for any greater or less
quantity.
MALT DRAWBACKS AND ALLOWANCES.
That, from and after the 10th day of October, 1853, all
allowances and drawbacks of excise granted by any act or
acts now in force on beer exported from any part of the
United Kingdom to foreign parts, and on spirits distilled
in England, Scotland, and Ireland respectively, in respect
of the malt used in the distillation of such spirits, shall
respectively cease, determine, and be no longer payable ;
and that in lieu thereof shall be granted, and allowed, and
paid the several drawbacks following, that is to say:—
For and upon all beer brewed or made of the specific
gravity hereinafter mentioned by any entered and licensed
brewer of beer for sale, and duly exported from any part of
the United Kingdom to foreign parts as merchandise ;
Where, in the brewing of such beer, the worts used be-
fore fermentation were of a specific gravity not less than
1.054, but less than 1.081;
The drawback of two shillings and sixpence and five per
centum thereon, for every barrel of 36 gallons, and so in
proportion for any greater or less quantity of such beer.
And where in the brewing of such beer the worts used
before fermentation were of the specific gravity of I'oBl or
upwards,
The drawback of three shillings and ninepence, and five
per centum thereon for every such barrel, and so in propor-
tion for any greater or less quantity of such beer.
And for and upon all spirits distilled in England, Scot-
land, or Ireland, for exportation only, or for use as ships'
stores, from malted corn only, not being mixed with any
unmalted corn or grain whatever, after the rate of two
gallons of such spirits for every bushel of malt.
The drawback of sevenpence three farthings, and five
per centum thereon, for every gallon of such spirits of the
strength of hydrometer proof, and so in proportion for any
greater or less quantity and strength respectively.
And for and upon all British spirits distilled or made
from any other materials than malt only, on the due ex-
portation thereof, or shipment for ships' stores.
The drawback of three farthings for every gallon at
proof of such spirits actually exported or shipped as stores,

MALT IMPORTATION DUTY.
That, from and after the lath day of October, 1853
there shall be granted and payable the following duties of
Customs on malt imported into the United Kingdom,
that is to say,—
For and upon every bushel imperial measure of such
malt imported, and so in proportion for any greater or
less quantity the duty of one shilling and eightpence, and
five per centum thereon.
HOPS.
That, from and after tho sth day of July, 1853, the
duties of Excise now payable under any act or acts in
force on hops the growth of Great Britain shall bo reduced,
and.shall be payable at and after the rate of one penny,
and five per centum thereon, for every pound weight
avoirdupoiso of such hops.
HOPS—DUTY ON IMPORTATION.
That, from and after the 10th day of October, 1853, the
duties of customs now payable on hops imported into the
United Kingdom shall be reduced, and shall be payable at
and after the rate of two pounds five shillings, and five per
centum thereon, for every hundredweight of such hops,
and so in proportion for any greater or less quantity.
PROPERTY AND INCOME TAX.
That from and after the sth day of April, 1853, the du-
ties granted by the act 5 and 6 Vic. c. 20, for a limited
term, and continued by several other acts passed in that
behalf on profits arising from property, professions, trades,
and offices, shall bo granted and continued for a further
term in the manner hereinafter mentioned, that is to say—
The duties specified in the respective schedules (A) and
(C), contained in the said first-mentioned act shall be
granted and continued at the rates mentioned in the said
schedules respectively.
The duties specified in the schedule (B), contained in the
same act, shall be granted and continued at the reduced
rate of one penny three farthings for every twenty shillings
of the annual value of lands, tenements, and hereditaments
in England ; and at the reduced rate of one penny farthing
for every twenty shillings of the annual value of lands,
tenements, and heritages in Scotland.
And the duties specified in the respective schedules (D)
and (E), contained in the same act, shall be granted and
continued respectively at the reduced rate of fivepence
farthing for every twenty shillings of the annual profits or
gains, and annual amounts mentioned in the said schedules
(D) and (E) respectively.
That the duties specified in the said schedule (C) shall
extend to all annuities, and all dividends and shares of an-
nuities payable in Ireland out of the revenue of the United
Kingdom, to or for the use or benefit of any person whether
resident in Ireland or elsewhere.
That the duties specified in the said schedule (E.) shall
extend to public offices and employments in Ireland, al-
though the duties of such offices may be necessarily and
permanently performed in Ireland by persons resident
here.

•
AMENDMENTS TO BE PROPOSED.
Mr. W. Williams—To move, as an amendment to the
first resolution, that, in lieu of the increase on the tax on
houses, proposed in said resolution, realised property shall
be made to pay the same probate and legacy duty as that
now payable on personal property.
TEA DUTIES.
Mr. John Macgregor—To move, as an amendment to the
proposed resolution of the Chancellor of the Exchequer on
the tea duties, that, in lieu of the duties of Customs now
payable on tea, the following shall, from and to the respec-
tive days herein mentioned, be charged on tea imported
into the United Kingdom :

From JaniFrom Jan. From Jan,
To Jan. 5, 1854, 5, 1855, 5,185 G,
5, 1854. to Jan. 5, to Jan. 5, to Jan. 5,
inclusive. 1855, 1854, 1857,
inclusive. inclusive. inclusive.
For every lb. weight
of Tea imported is. is. ed.
IS. 3d. Is. Od.
into the United
Kingdom.

LITERATURE.

Songs from Uncle Tom's Cabin.
Cheapside.

J. Williams;

The fact of all these words being the composition
of Mr. Joseph Carpenter, will ensure their meet-
ing with a favourable reception from the public.
The poetry of this author is scarcely rivalled by
any song-writer of the present day, not only for
its beauty and simplicity, but for its appeal to the
feelings of the singer, and its easy adaptation to
music. Mr. Bronchi Taylor's compositions are not
without merit, though they are somewhat elaborate.
James Perring, Henry Farmer, and Edward Hine,
' have very happily adapted their music to the vari-
ous subjects, and the whole collection is very pleas-
ing. The interest so universally felt in " Uncle
Tom's Cabin," will, doubtless, add to their attrac-
tion.

Bentley's Miscellany.--The first article in this
number is a slight sketch of the life of Daniel Web-
ster, with a portrait. One of the most interesting
subjects is " A Day at Mayence," but it is treated
in a somewhat light and satirical manner. The
memoirs of Count de la Marck are concluded ; and
there is a variety of other articles, among which
may be noticed " The Father f the English
and " Visit to Italy," by an architect,
Dwlriiacinhai" s continued. There is a review of "Basil"
and " Esmond," and. also several poetical contri-
butions.

The Art Journal.—The Art Journal is this
month more than usually rich in pictorial attrac-
tions. We have a beautiful engraving, by Taylor,
of West's picture of the " Installation of the first
Knights of the Garter." Pickersgill's picture from
Spenser, misnamed " Florimel and the Witch," has
been engraved by Periam. The effects of light and
shade are beautifully managed in this engraving.
The other large plate is Prior's engraving from
Wilson's "Ruins in Italy." In addition to these,
a variety of excellent woodcuts, and abundance
ofaertistic information and criticism, are, as usual,
to b
found in the Art Journal.