The Sun.
London, England, 1830-03-01 00:00:00

SPIRIT OF THE PUBLIC JOURNALS.

So far as may be judged from a few words spoken
by the First Lord of the Treasury in the debate on
Lord Stanhope's motion, there exists little prospect
.1 any immediate measure on the part of his Ma-
jesty's Government, for relieving the distresses of
the country, by means of a repeal or sensible dimi-
nution of taxes. Finance Ministers are a class of
gentlemen not easily convinced against. their wills.
Few of them seem to have read Swift with advan.
tage, or to have conceived the possibility that by
lowering the rate of an impost, the amount of re-
venue which it produces may be considerably in-
creased. But the incredulity of official gentlemen
as to that very interesting fact is now the more to
be wondered at and regretted, because experience,
in modern times, during many successive years, and
in various instances, ought to have satisfied even
clerks in office, the " practical" and impenetrable
of mankind, that the revenue- has really improved
after, and by consequence of, a reduction of taxes.
Lord Goderich bore testimony to this consoling
truth, in the case of the duties on foreign wine,
which were lowered under his administration as
Chancellor of the Exchequer. The spirit duties
might be adduced as another example of a stimulus
to consumption, administered through a partial relief
from taxation, being strong enough to overpower the
direct influence of diminished duties. But there is
another mode of dealing with certain taxes,--namely,
that of a total repeal,--far preferable. to mere
diminution, and operating, though more circuitously
no doubt, to augment the receipts of the Treasury ;
that is, where taxes on raw materials are levied by
expedients vexatious and oppressive in thenuelves,
where.they go at once to prevent the iiziprovemiinr,
and impair the quality of: the manufacture produced
from the persecuted article; and where, after all,
the fruit of the tax thus forted is insignificant. We
do not know whether all-three objections apply to
any imposts in the whole mug, of our finance, with
greater truth and accuracy than to the tax ow hops,
and the tax on leather, referred to by Lord Gode-
rich on the above-mentioned night. They are,t'both
duties upon raw materials Rill =of vexation ,in" the
details by which they are levied, and tending most
powerfully to discourage the use of wholesome beer,
and the improvement of the leather manufacture,
which can be carried on no otherwise than by a
preposterous and tyrannical intrusion of the Excise-
officer into every stage of the process. The tanner
is, in truth, not only subjected to a most irksome
inquisition by that odious visitor, the Exciseman,
but he is, in a spirit of singular and unutter-
able folly, forbidden by the Act of Parliament to
exercise his own judgment, orknowledge, or enter-
prize, about the very business through which he
earns his bread. As thef Irish distiller is compelled
to sell " Parliament whisky," so is the English tan-
ner to make " Parliament soles" for the feet of his
Majesty's subjects. No experiment can he' try,—
no study or ingenuity can he render conducive to
the alvancernent of the leather manufacture of this
country, whence it follows that there has been
general complaint of the decline in quality
of English leather; and instead of that most
valuable article maintaining a competition, like our
woollens and cottons, with the leather of foreign
countries, the export of it amounts comparatively to
little or nothing; and a pair of boota in' England
costs at least double what they are bought' for in
any part of Europe. The repeal of both the duties
referred to would not merely add to the health and
comfort of the people, but, by a reduction in the
price of beer and leather, would enable the con-

sumers of these articles •to contribute to the re-

venue by a more extended use of commodities
still subject to taxation. The impolicy of taxing
raw materials in a manufacturing country, the suc-
cess of whoie manufactures in the markets of
the world must, cwteris paribus, depend on the
low cost of production, is well exposed by Sir
Henry Parnell in his admirable work on financial
reform, to which we have more than once directed
the attention of our readers.—We quote the whole
chapter entitled " Taxes on Raw Materials," and
leave the author, by his. own clear and temperate
language, to work the due effect of his suggestions
on the public mind ; nor are we yet without some
confidence, that when his Majesty's Ministers'cOme
to review the amount of our present taxation as con-
nected with the unquestionable wants of our posi-
tion, they will give way to that necessity which is
manifest to all the rest of the world, and extend to
the country some relief more serious than that
arising from the very small and pitiful retrenchment
of which Mr. Goulhurn has, alread3 given notice.—
Why, we ask again, has nothing been done with
regard to the enormous charges of our foreign mis-
sions ? Why is this not pushed in the House ?
" TAXES ON RAW MATERIALS,

" It appears, from an account laid before the House of

.. -
Commons in the last Session (a copy of which is inserted
in tLe Appendix), that the taxes on the materials 4 manu-
factures, buildings, ship-building, &c., produced in 1827
a net revenue of 6,191,9561.

" Although there is no proposition in finance the truth
of which is more readily admitted than that which affirms

the impoliey of taxing the materials of industry, there is,
at the same time, so little appearance of a proper effort
being made to modify or repeal this claw of tants, that
nothing appears to be more wanting than a full explana-
tion of their injurious operation on the employ ment of
capital and labour, the accumulation of capital, and the
increase of national wealth.

" As the power of the manufacturing capital of a country
to purchase raw materials is is proportion to their cheap.
ness, and as the extent of manufactures is in 'proportion
to the quantity of materials that are purchased, every particle
of duty laid on them lessens the amount of industry and of
annual productions. It consequently lessens the mealts of
adding to the national capital, because these means consist
of the surplus of the annual productions of the country.
When, therefore, no less a sum is raised every year than
6,000,000/. on materials, it is manifest how great an
injury this kind of taxation must do, by limiting manu-
facturing and every ether kind of industry.
" These taxes have also a very injurious effect in limit-
ing navigation and foreign commerce; for if there were no
such taxes, the increased quantity -of foreign materials that
would he imported, and of finished goods that would be
exported to pay fur these materials, would add considerably
to both navigation and foreign commerce.
" The levying of so large a sum on articles that require
capital and labour to give them utility anti value, own
strike every one as being a most serious obstacle in tks way
of remedying the evil which presses at this momeAt the
heaviest on the country,—namely, the want of elaployment
of the poor. The modifying or wholly repealing, there.
fore, of these taxes, is a measure partioulArly called for,
under the present state of our manufactures and of the
labouring class ; provided it can be known, as it may he,
that it can be carried into effect, without any difficulty in
making good the revenue which is now derived front
these taxes.

" With respect to the foreign market for our manufac.
tures, the taxes on materials produce an evil of the greatest
magnitude ; for by increasing the cost of production, tha!,
contribute to lessen the means our manufacturers have ca`
carrying on a successful competition with foreio warm,
facturers. Whatever may be the difference between ono
ry count and another with respect to soil, climate, capital,
wages, and machinery, the circumstance which leads tv
the exportation of manufactures, and makes it profitalilu
is the advantage in the smallness of the cost of producing
therm; every tax, therefore, on materials, by increasing the
cost of production, lessens the means of carrying on corn-
Petifon with foreigners, and acts as a bounty on foreigrt
manufactures, and is therefore a tax of the most perni.i,u-tial
d2scription.
o 3
pE:r(I It'e .tiricraiatiteeoarupi are lrowtoi:voaeltireeialts,frreetueetbot:fnatisduty, the consequence
silks, hardware, nna
other manufactures, might be sent to foreign markets to
and to those peystwa
who have a due sense of mercantile profit, and of how little
a turn one way or the other secures or loses a market, this
will appear to be of the greatest importance. What, in
point of fact, under the present circumstances of our ma,
nufacturcs, we have moat cause to be alarmed at is, not
the depression of the home-market, but foreign cotupeti7
tion, in c ,nsequence of the progress now making on the
continent of Europe and in America in the improving and
extending of all kinds of manufactuirli. We shall do wel/,
therefore, to look into toe effects of taxation ; for if
continue to load our manufacturers as they are now lc.aded„
we may be assured that taxes will bring upon us the same
I eSUIt that they brought on Holland ; what these were, _is
thus described in 11. Luzac's work on the Wealth of Holes

land ;—4 D'autres examineront pout-kre si ees tax; .1 etzt

4ti kulicieusement plaaes ; si elles sont percues avec l'eco-
nomie convenable. - 11 suflit iei d'observer que lea menu-
facturei de !eine, de soie, d'or, et d'argent, une foule
d'autres ont succombe apres avoir lutte longtems contre la
progression de l'impfit. La Hollande n'a sauv4 du mu-
frage de sea manufactures, que celles qui n'ont pas 4;4 ex-
posees a la concurrence des autres nations.'
" In order to leave nothing unsaid that can be urged to
produce a full conviction of the absolute necessity of revis-
ing the taxes on materials, some short remarks will now
be made to draw attention to those particular taxes which
are the most inconsistent with sound principles, and the
most injurious in their operation.
" The duty on hemp raises the prices of those kinds of
linens which are in most universal demand ; also the
prices of sails and cordage. In this latter case it is quite
inconsistent with those numerous legislative regulations
which have been enacted for protecting and encouraging
the shipping interest.
" As the Legislature, acting most wisely, has introduced
a freer system of navigation, it is bound in common jus-
tice to the shipping interest to remove alt the duties on
the materials of ship-building. The permission which has
recently been given to British ships to buy foreign cord-
age,:and bring it home free of duty, is an additional reason
for taking off the duty on hemp.
" The duty on ashes and barilla adds to the prices of
the materials of several manufactures; and even in the
eases where a drawback is allowed, the obtaining it is
attended with expense and loss of time : while, as is the
case with all drawbacks, there is a waste of money—first,
in the business of collecting the duty, then in that of re-
paving it, and often by frauds being practised by gettieg a
drawback of greater amount than that of the duty which
bast been paid.
" The duty on thrown silk not only raises the price of
the silk imported, but as long as any is imported, of all
silks thrown at home; because the price of the latter will
always be as high as the price of the former, in consequence
of its being impossible that two pric,s for the same article
can exist in the same market. If thrown silk were made
free of duty, the price would he reduced by the amount of
the duty ; for our own throwstere, in order to secure a
sale for their silk, would be obliged to introduce such nn-
provemen's as would enable them to go into competition
with free foreign thrown silks. If they could not make
such improvements, and lower their prices, then the silk
manufacturers would be supplied by foreign silk ; but the
progress which has of late been made in silk machinery
snakes it evident that this is an event by no means likely
to happen if the duty on thrown silk were repealed.
" The duty on timber affects and injures industry in a
great variety of ways, in consequence of its being so much
used in buildings, ships, machinery, &c. Countries pos-
sessing forests in the vicinity of navigable rivers enjoy
great advantages in that respect over our ship-builders;
and to lay a duty upon timber is still further to increase
those advantages. Instead of doing this, it would appear
as if it were an indispensable preliminary to securing a
petreauently successful competition with foreign ship-
buil lers, to admit timber to be imported free of all duty.
" The present arrangement of the duties—namely of 10s.
a itrul on Nurth American timber, and of 21. 151. a load
on European timber—forces, as it were, the uses of the
former kind, though of inferior quality. If, in place of
these duties, a duty of 1/. 15s. a load were imposed on all
timber, the prices would be reduced 1/. a load, and the re-
venue would tie very considerably increased.
" The they on bricks and tiles falls heavily on industry,
in consequence of the number and size of the buildings re-
quired for mills, factories, store houses, &e. It must ob-
viously contribute to diminish the employment of capital
and labour.

" The duty on hides and skins not only injures a very
important manufacture, but raises the price of one of the
necessaries of life. As leather is an article of univei sal de-
mand, the repealing of the duty would have the effect of a
considerable increase in the employment of capital and
labour.
" The duty on coals and culm carried coastways needs
only to be mentioned to obtain a general assent to the
impolicy of continuing it. It would be an endless
task to trace out all the ways in which this duty
does injury; it will be sufficient to allude to the business of
working coal-mines, making machinery, building ships,
bleaching, dying, and to the use of steam in so many pro-
tegees of trade and manufactures.
" The exportation of coals is confined to between
300,000 and 400,000 tons a-year by the high duty of
l 17s. a chaldron. If this were reduced, the exportation
would be immediately increased, with great advantage to
the revenue; and also to the owners of collieries and of
ships, and to the labouring class.
" The duties on tallow and soap are exceedingly inju-
rious to manufactures, and have the same effects that all
the other duties un materials have—namely, that of de-
ranging the natural course in which capital and labour
would be employed, productions extended, and the wealth,
comforts, and enjoyments of the community increased.
-- ;It is impossible to repeat too often how much good the
reusing of the taxes on materials would do. The evil of
continuing them is so universally pernicious, that the
common-place excuse for it should have no weight—
namely, that the circumstances of the country will not ad-
mit of reduction of the revenue—at least, until those cir-
cumstances have been more fully investigated. No inquiry
has as yet been made to ascertain whether means may not
be found for providing for the public expenditure without
the aid of this class of taxes, and therefore no plea of diffi-
culty, with respect to the revenue, should be listened to,
until it can be shown—first, that the present scale of
public expenditure will not admit of any reduction ; and
'secondly, that no other taxes can bq laid on of a less inju-
rious kind than the existing taxes on materials."— Times.

It is somewhat strange that those who have cried
down the paper currency of England, and who
maintain that it encourages speculation and over-
trading, have not, wise souls I a word to say at pre-
sent against the small notes of Scotland and Ireland.
It is very remarkable that what is affirmed to be
beneficial to England is not now deemed wholesome
in the sister countries, and that a piece of paper
which is worth a sovereign, and will purchase a
sovereign's worth of corn at Gretna-green, is by law
a contraband commodity at Carlisle, and declared by
our modern Solons to be a filthy and worthless rag.
Of all the stupid laws for which this stupid country
is famous this one is the most stupid. The law
sup that a one-pound bank note is productive of
evil at Carlisle, and the reverse of evil at Gretna-
green. The people of Scotland cannot carry on
their business without small notes, and the good
people of Northumberland and Cumberland cannot
prosper with them. In the one place they are use-
ful, in the other injurious—in this country they are
a safe and valuable medium, in the next they arc
an accursed thing—the root of all evil ! Of
all the absurdities that ever dropped from
the lips • of an insane cockney or a crazy
political economist this is the most absurd. We
confess we do not understand how the present race
of small statesmen endeavour to reconcile these
contradictions. We cannot understand how the
King's Royal prerogative to coin money should be
so sturdily contended for in England, and so laxly
respected across the borders and beyond the Irish
Sea. Far less can we understand how what is per-
nicious in the one country should be deemed whole-
some in the other, except upon the principle im-
plied in the definition of Dr Johnson, that what is
food only for beasts in England is excellent proven-
der for Scotch Presbyterians. But this we do
know, that it is gross injustice to tolerate one
description of currency on one side of the bor-
der and a different one on the opposite side
—paper in the north, and gold in the south.
We know this too, that it evinces despicable
weakness, besides the injustice we speak of, to
rob England because the English are easily rob-
bed, and spare the Scotch because they have threat-
ened to stand by their banks with the dirk in o4e
band and the claymore in the other. The Govern-
ment that legislates after this fashion must be as
impotent as it is wicked. It is well ascertained that
if the small notes of Scotland were suppressed, every
kind of property in that country would sink to
one-half its present value. This is the opinion of
every practical and intelligent man in Seetland.—
`l he same may be said of Ireland, where credit is
has secure, where capital is less abundant and
where investments are more hazardous. Admitting
these facts—and who dare call them in question ?
and founding our calculations upon them, what
must we conclude has been the loss to England
from the effects of that rash and inconceivably
foolish measure ? We affirm that forty per cent.
would not cover the depreciation we have already
sustained, and we affirm moreover that sixty per
cent. would not cover it if the Currency Bill
were extended to Scotland and Ireland. This is
rendered obvious and indisputable by the decline
which lies already taken place here in the value of
every kind of property (funded property excepted)

and every article of produce, manufacture, and con=
sumption. By the assistance of the Price Current,
and the tables of a very clever pamphlet just pub-
lished by Mr. Ridgway, we are enabled to throw
some light upon the amount of depreciation. And,
first, as to home produce. The average •price of
wheat in January, 1819, was 795. 3d. per quarter
Winchester measure. In January, 1830, it was
only 545. Winchester measure. In 1819, the har-
vest being good, there was little or no foreign wheat
imported; whereas in 1829, according to the ad-
missions of that exquisite and inimitable Minister of
Trade, the Duke of Wellington, we imported about
two millions and a half quarters of foreign
corn. If ther;!f,;re, the decline of price in
a btu/ harvest was 32 per cent., what
will it be when we have an average one ?
WTe submit this arithmetical question to the
country gentlemen. In 1819 the average • and
Gazette price of barley was 60s. 2d.; in 1830 it
was 295. Gd. Rye in 1810 was 58s. 10d.; in 1830
it was 325. Oats in 1819 were 325. 6d. ;in 1830
they were 21s. sd. In these two last instances the
failure of the crops has operated to keep the price
considerably above its natural level, in addition to
which the prices of 1819 are given in the Winches.
ter measure, wi.ile those of the %present year are re-
ported in what is called the imperial measure, which
makes the disproportion still greater. With respect
to hay we find that, according to the market returns
of Smithfield and Haymarket, the price in January,
1819, was from 71. 10s. to 81. ; whereas in January,
1830, it was no more than from 3/. 15s. to 4/. 10s.
Clover in the former year sold from 81. to 91., but in
the latter it only brought from 4/. 10s. to 51. 55.-
This we confess is bad and lamentable enough;
but wool, we regret to say, has suffered a still
greater depression. The best South Down was
sold in January, 1819, from 50s. to 565. per tod of
281 b. Io January, 1830, the same quality did not
bring more than 17s. or 18s. per tod. In some
places it is sold by the pound weight, and in these
places, in January, 1819, it produced from 18d. to
20d. per pound ; whereas in last January it did not
sell fur more, nor is it likely to sell for more, than
sd. or 6d.-With respect to meat, commonly called
butchers' meat, the fall in price has been equally
great. The unblushing and mendacious statements
of the Duke of Wellington on this head are worthy
of notice, now that we state the facts from the official
documents. Beef in Smithfield market in January,
1819, sold far from 4s. 4d. to ss. Bd. per stone.
In January, 1830, it sold for from 3.. to 4s. 2d.
Mutton, 1819, brought from ss. Gd. to 6s. GI; now
it brings only from 3s. Gd. to 4s. 4d. On this point
we have only to observe that the present prices are
expected to decline considerably before the month
of September. Of cheese the markets of the county
of Chester give us the best criterion of price.
Cheshire cheese (old) in January, 1819,• sold for
from 41. 10s. to 51. ss. per cwt.; the new from
3/. 10s. to 41. ss. Last January the price was from
2/. 2s. to 21. 15s. old, and from I/. 15s. to 2/. 10s.
new. Cork butter in January, 1819, brought from
5/. 4s. to 5/. 6s. per cwt. In January, 1830, its
price was from 3/. 6s. to 3/. 10s. Bacon in Janu-
ary, 1819, sold for from 3/. 10s. to 3/. 145. per
csvr. ; its present price is from 1/. 16s. to 21. Lon-
don tallow in the former period sold at 3/. 17s. 6d.;
it now brings only 1/. 18s. 6d. These are facts
which speak for themselves, and it is only neces-
sary to consider them in order to form some
estimate of the depression which now affects
the farmer in all parts of the country. The
agriculturist, as the Duke of Wellington ob-
served, is literally destroyed! His Grace
never uttered a truer or more melancholy sentence
in the whole course of his life. But who destroyed
him ? The Duke of Wellington and his party.
Who refuses to relieve him ? The Duke of Wel-
lington. Who is the man who denied the existence
of this state of things-who had the hardihood
even to put a lie In the King's mouth-who said
that the distress was merely partial, and that only
a few hours before he admitted that the whole agri-
cultural interest of the kingdom was destroyed?
That man is the Duke of Wellington ! ! We find
that we have wandered from the small-note system
of Scotland, and that now we have not leisure to
return to it. The gaol door would be shut before
we could again get over the borders, even though
'we went by steam. We shall, therefore, return to
the subject to-morrow, and show the effects of the
Currency Bill on the value of other articles both of
colonial growth and British manufacture.-Morning
Journal.

Meetings on the subject of the Distress of the
Country are now held almost daily. We regret
that our limits, during the only open day we have,
will not allow us to lay reports of all of them before
our readers. At the Buckinghamshire Meeting a
petition was adopted, in which the present distress
was attributed to " the enormous weight of taxa-
tion under which the country now labours," that" a
great proportion of the taxes are manifestly appro-
priated to purposes most corrupt and unconstitu-
tional, and to the maintenance of an unbecoming
and idle luxury;" and the petitioners "do not
hesitate to express their disbelief in the assertion of
his Majesty's Ministers, that the exigencies of the
State require the present enormous expenditure for
its support ;" and they attribute " the apathy and
indifference with which their petitions arc received
to the notoriously corrupt and imperfect state of the
Representation of the Commons. At a Meeting,
on Thursday last, of the Merchants, Manufacturers,
of Manchester, &c., convened by the Boroughreeve
and Constables, a series of Resolutions were agreed
to deserving of the highest praise. The distress of the
country was attributed to excessive, and in a great
measure unnecessary expenditure and monopoly.
It seems to us that a Government like ours is
under an invincible necessity of hurrying on to a
crisis. If an Administration were to attempt a se•
rious reduction, its career would be short indeed.
Faction arises naturally out of disappointment, and
so long as a shilling can be wrung from the people,
the Aristocracy will consider they have a right to
it. There is no security for the people's property
in any thing short of popular controul. Whatever
errors of opinion the people may fall into, their feel-
ings are generally sound, and the errors of the head
are often corrected by the pocket. But an oligarchy
having an interest separate from the people—that
iz, having an interest in extravagant expenditure out
of all proportion greater than their share of the na-
tional loss—cannot think correctly if they would for
the pocket. So long as the oligarchy have the con-
troul, so long, therefore, must the extravagance con-
tinue. The Ultras are beginning to have a suspi-
cion that the game of faction will not end exactly
in the way they anticipated. Our contemporary of
the Standard observed on Saturday :
" We would particularly caution the people, as one of
the best means of eschewing the fatal lapse into disaffec-
tion, to avoid all connection with the proved incendiaries
of the last thirty years. It is not in order to cherish an
angry recollection of past misconduct that we would re-
mind our fellow-subjects that these incendiaries are in part
the authors of all their sufferings. The debt which
crushes us is the legacy of Jacobinism, triumphant
abroad, and which would have had a like bloody triumph
in rngland, but for the measures that have impelled this
overwhelming burthen. The measures which have so
fearfully aggravated the crushing weight of that debt are
the effect of the ascendancy of Jacobinism in Parliament.
The pill of last Session was as much a Jacobin measure
in the hands of the Duke .of Wellington and Mr. Peel, as
it was 36 years before in the hands of Messrs. Grattan
and Arthur O'Connor. If auk of the Jacobin crew, there-
fore, now come forward to lead the feeling of the people,
let them be rejected, if not, because they are otherwise
unworthy of trust, on this account, that nothing but
their interference can prevent the auspicious union in pro-
gress :—because they are mischievous meddlers, if nothing
worse." .

Then the American and FreHch wars were just
and neces2ary—the establishments are just and ne-
cessary; and all is as it should be, except the Bill of
last Session, placing the Catholics on the footing of
their fellow citizens. But that Bill surely has not
caused the present distress; and if County Meetings
are called, they must advert to the distress, and the
causes of it. Our Contemporary and his 'Tory allies
.
are " false position, Whentter iNlekqingi are

called, Resolutions as strong as those of Bucking-
hamshire and Manchester will be adopted. The old
song about Jacobins has lost all its charms.—Morn-
ing Chronicle.
We have repeatedly endeavoured to impress upon
the public the necessity either of a very extensive
reduction of taxes and expenditure, or of a return to
that currency in which three-fourths of the national
debt was contracted; but, according to the declara-
tions of his Majesty's Ministers, we are to have
neither._ The country, says the Chancellor of the
Exchequer, must not be accommodated with a more
extensive paper currency, lest there should be inju-
dicious speculation; and with regard to a reduction
of the expenditure, the Government has taken off
something more than a million, and that is all that
can be done, either now or at any future time !
Now we put it to the country, whether it is pre-
pared to encounter, and that during a period of
peace, an aalount of taxation which, were it to be
converted into paper money, in which the taxes
were paid during the war would fall little short of
seventy millions. The prospect is appalling, and
the attempt hazardous. The country might con-
trive to drag on a miserable existence under such a
load of taxation for a few years ; but to think that
it could always do so, appears to us to be a con-
ception of the resources of the country equally false
and dangerous. The truth is, that the taxes are
already paid in part, not out of the profits, now small
beyond all precedent, which are derived from in-
dustry in the various modes in which it is exerted,
but from capital; and this process, every one
must be aware, must soon have an end. But it
is not only to the non-reduction of the
public expenditure to a greater amount than has
been announced that we object; but to the petty
mode in which even what has been announced is in
progress of being effected. A few, worse than use-
less, Boards have been reduced, it is true ; but, on
the other hand, the principal war appears to be
carried on against clerks with small salaries—work-
men at the dock-yards, and others, who not only
labour hard for their petty income, but the reduc-
tion of whose salaries is a matter too insignificant,
in pint of saving, even for the country, distressed
as it is to care about. In the last number of Whit-
taper's Monthly Magazine there is an excellent
article on this subject, entitled " The Opening of '„the
Session of Parliament," which we cannot resist the
temptatiOn of laying before our readers.—Morning
Advertiser. (We have not space for the extract,
but refer our readers to the Magazine.)—ED. SUN.

LAW INTELLIGENCE.

COURT OF CHANCERY, FEB. 27.
GREY V. CAMPBELL.

This defendant was again brought up. He said
the Registrarhad committed an irregularity in adding
to the order of the Court, that if the defendant
failed to put in his answer, the bill should be taken
pro confcsso. He did not, however, mean to insist
on this ; he had put in his answer, and hoped the
plaintiffs were sat►sfied with it.
Some discussion arose as to the costs, Mr. Camp-
bell, contending that having once tendered them,
he was not bound to do so again, but was entitled
to his diicharge forthwith, and the solicitor observ-
ing that he was not at liberty to receive the costs
until the order for the defendant's discharge had been
pronounced. Ultimately the matter was arranged,
and Mr. Campbell set at liberty.

COURT OF KING'S BENCH, FEB. 27.
TIIIRKELL V. THOMAS.

This was an action of trover, to recover the value
of a quantity of hops.

Mr. EYANS and Mr. KELLY conducted the plain-
tiff's case. The principal witness was Thomas
Appleton, who stated that in March, 1828, he pur-
chased of the defendant James Thomas, a ware-
houseman and wharfinger, 115 bags of hops of the
growth of 1820. The price was about 17s. per
cwt., and the amount was paid by a bill for 2501.,
at three months. On the 17th of April following,
Appleton sold the hops to the plaintiff, a hap-dealer,
at the rate of 21s. per cwt., the sum being 2901.
No payment was made in money, Appleton having
at the tune bought of the plaintiff a larger quantity
of hops, the price of which was set off against the
2901. by way of -barter. After hearing Counsel,
the Jury found for the defendant.

DAVEY AND OTHERS V. BAKER,

This was an action by Messrs. Davey and Pegg,
coal-merchants, of Blackfriars, on a guarantee given
by the defendant, a publican, for a person of the
name of Abraham Gould.

The guarantee, which was dated the 6th of Feb.
1829, was for coals to be supplied by the plaintiffs
to Gould (who had commenced business as a coal-
merchants at Porto Bello-wharf, Blackfriars), to
an amount not exceeding 3501. Gould ultimately
became a bankrupt, and a balance of between 7001.
and 8001. being due to the plaintiffs from him, the
defendant was called upon, under his guarantee,
for 3504 Gould had been assisted in his business
by a person named Pym, and the question to-day
was, whether Pym had or had not been a partner in
the business.
The Jury found for the defendant.

COURT OF COMMON PLEAS, FEB. 27
PHILLIPS V. NVIMBURN.

This was an action for assault and false imprison-
ment. .

The transaction out of which this action arose has
been long before the public. The wife and children
of a Mr. Leonard Phillips conceiving that he was
not in a fit state, from mental weakness, to govern
his own affairs, employed a keeper to take care of
him, and kept him under considerable restraint. He
was brought up on a habeas corpus before Mr.
Baron Vaughan, and ordered to be set at liberty by
him. It was proposed by the ion, the present plain-
tiff, that Mr. Leonard Phillips should meet him at
the house of his professional adviser, the present de-
fendant. The next day the father and son came to-
gether, accompanied by a keeper, to the house of
Mr. Wimburn. When they entered, Mr. Wimburn
said that he understood the object of the present
meeting was to make some accommodation, or form
some arrangement as to Mr. Phillips's affairs ; be,
however, should decline entering into any explana-
tion in the presence of either the son or the keeper.
On this the son caught his father round the waist,
and said he would not be separated from him. Mr.
Wimburn then desired all of them to leave the office.
This the soa refused to do, and Mr. Wimburn then
endeavoured gently to push him out. Finding that
gentle means would not suffice, he sent for a con-
stable, and took him to Hatton•garden police-office.
This was the assault and false imprisonment which
formed the ground of the present action.
Verdict for the plainti if—Damages, 501.; costs, 40s.

CONSISTORY COURT, FEB. 27.
ROGERS V. ROGERS.

This was an allegation counter to the libel in a
suit of divorce promoted by Mr. John Rogers
against Mary Ann, his wife, for adultery alleged to
have been committed with Mr. Joseph Whitaker.—
This allegation, offered on behalf of the wife, pleaded
facts in bar of the suit, setting itp a charge of cruelty,
and connivance in the adultery, on the part of the
husband.

Dr. LUSIIINGTON said that the principle on which
connivance was held to debar the husband in these
cases is volenti non fit Injurio ; and it must be
either express or implied. With respect to the
charge of cruelty, that, substantively taken, was no
bar to a suit for adultery ; but it was alleged in
the present case that it might show that the conduct
of Mr. Rogers led to the connexion of the parties.
But it was impossible for the Court to allow that
the peculiar habits of the husband excused the wife
in seeking consolation for the want of fit society in
the arms of a lover. Ile Inuit therefore reject the
allegation.