The Sun.
London, England, 1863-04-24 00:00:00

combined the qualities of contemplaticn and the talent for
action. He was remarkable for profundity of thought com-
bined with quickness of o-ganisation. Add to this charac-
ter all the virtues of the heart, and the h,use will see that
his mind was one of the most remarkable—and this peculiar
character was to be brought to bear upon the country in a
very happy manner. The task he propos-A to himself was
to increase the knowledge, refine the tastes, and to enlarge
the sympathies of a proud and ancient people, and had he
not been gifted with that deep thought and that facility and
happiness of applying details, he could not have succeeded
so largely as h has done in these objects; and so much
the greater shall we feel the results of his efforts as time
flows on. There is a strong impression, therefore, in the
country that there should be some memorial in the metro-
polis of the empire to commemorate the virtues of one who
was not only an amiable man, but who influenced the age in
which he lived. Therefore, I think her Majesty's Govern-
ment have taken the proper course on this occasion. I can-
not agree with the hon. member for Brighton that the vote
should be devot, dto some purpose of utility. I think that
it is a fallacious and narrow-minded principle to suppose
that you should raise some charity or some building which
may illustrate or appeal to some particular feature of the
Prince's character, or some articular course in his conduct.
In my opinion tue memorial should be of a universal and
complete character; it should risemble the character of
the Prince in the beauty and harmony of its proportions, in
the appropriateness of its ornaments, and in its enduring
character. It should appeal to th, general sentiment of the
country, and, as it were, represent, as far as art can r pre-
sent, the character aqd career of the living man. It should
be something significant, direct, and choice--no indirect,
and in deference to some narrow mind d principle
of utility, referring merely to son e fragmentary portion of

his lite and action. It should, above all things. be direct as
well as appropriate in its character, so tha' those who come
atter us mty se- in i tee type and testimony of a sublime
lite and transcendant character, and be thus recognised by
a grateful and admiring people. (Cheers.)
Mr. GREGORY was of opinion that the plans proposed
weren it likely to oo justice to the character of the illustrious
Prime. As a member representing a part of Ireland he
would say that the proposed vote would be well received
there, for the deceased Prince never made use of an ex-
pression that was calculated to give offence to any political
or religious party in that country. The monument should
b I one which would do honour to the fame and virtues of
the Prince. (~heers )
Mr. LIDDE LL said the monument should be worthy of
the object which it was intended to commemorate, and
though ar ists recognised elegance of form and beauty of
pr portion a• characteristic of the Eleanor Cross, it might
be doubted whether those characteristics would be preserved
if the proportions were multiplied in one of the gigantic
dimensions. He should like therefore to know whether it
was definitively seated that an Eleanor Cross of 300 feet
high should be erected.
Mr. GARNE TT said it appeared to him to be a matter
of serious question whether an Eleanor Cross was the fittest
memorial for the Prince who had been taken from them.

Lord PALMERSTON said that the subscriptions which
had been raised were raised on the announced condition
that the style and chara3ter of the monument should be
left entirely to her Majesty. (Hear, hear.) It was on the
same condition that he proposed to add to the public sub-
scription the amount of the present vote. As they were
tendering this grant to her Majesty as a mark of their sym-
pathy with her deep affliction, and to gratify Weir own
natural feelings, they should not impose on her Majesty
their notions, but leave it to her Majesty to determine what
she might consiuer the most suitable monument. (Hear.)
Sir M. PE CO said he had seen the design of the proposed
monument, and in his opiaion it was impossible to cinceive
anything more beautiful and more appropriate. But he
doubted whether £llO,OOO would be sufficient to have it ex-
eeuted in the style which they should desire to see it. if
Mr. Scott was to be allowed that latitude which he ought
to have in a matter of this kind, with respect to the choice
of stone and other points, he doubted whether the add Hon
of £50,000 would be sufficient, but the house would not
hesitate if necessary to dounle that sum.
Admiral DUNCOMBE hoped the grant would be uncon-
ditional. He had no doubt there would be no difficulty in
voting a supplementary grant if the present one was not
sufficient.

Sir G. BOWYERthoucht the grant should be uncondi-
tional for the reason assigned as well as for this reason, that
no work of art had been successfully carried out where the
house held the control of it in their hands.
After a few words from Mr. POTTS,
The motion was agreed to,
THE KERTCH PRIZE MONEY.
Viscount PALMERSTON related the particulars of the
seizure of coal, machinery, and other stones, by the joint ex-
„edition of Fr nch and English ships which took pons sawn
of K- rtco in 1855. The csial was used by the ships. and the
machinery was found to be of great Avautage during the
Crimean war in repairing the vessels. Ater long corre-
spot &nee between the Treasury and the Admiralty, and
after taking the pinion of the law officers of the Crown,
her Majesty's Governm.ut came to the determination to
allow the claim. The entire value of the stores was
£119,000, but he only proposed a vote of £85,0,10, which
was the amount fixed upon after certain deductions. The
money would be distributed in the proportion of one-third
to the army and two-thirds to the navy
Colonel DU,N. N E expressed his satisfaction that the Go
vernment bad at length done justice in this matter.
The vote was then agreed to.
EXCHEQUER BONDS.

On the motion of Mr. F. Peel, a sum of £1,000,000 was
voted for the payment of exchequer bonds.

THE SUGAR DU PIES-THE BUDGET.

On the motion of the CHANCELLOR of the EX-
CHEQUER that the house resolve itself into committee of
ways and means,
Mr. LINDSAY said he should abstain from bringing on
his motio❑ with respect to the duties on sugar until the
house was in committee.
THE INCOME TAX.

Mr. ROEBUCK rose to move that in the opinion of the
hou=e the tax imposed on precarious incomes should be
lower than that imposed on permanent incomes. Starting
with the general proposition that taxation ought to be levied
off men according to their power of paying it, the hon. and
learned member proceeded to contend that, although the
income tax could not be made perfectly equal in its opera-
tion, still an approximation to justice was attainable; and
although the great bulk of the income tax was paid by the
class who had small incomes, and although his proposal
might have the effect of dissipating thn Chancellor of the
Exchequer's surplus. he called upon the right hon. gentle-
man to adjust the inequalities of the existing tax, by dis-
tinguishing between those whose income was derived from
professions and trades, and those whose income was
realised.

The CHANCELLOR of the EXCHEQUER said Mr.
Roebuck had made himself the organ of expressing a feel-
ing which always would prevail as long as the income tax
should exist. Though unable to accede to the motion, or
to become an instrument to give effect to the resolution, he
could not shut his eyes to the anomalies and difficulties at-
tending the tax; but in removing one or two anomalies,
three or four would be introduced. He admitted that if it
were possible to meet the case of professional men, their
case was the strongest, as they were in a different position
from tradesmen; it was so difficult, however, to determine
the professional criterion that at the first attempt to apply
the principle it w,uld break down. Some might be in-
cluded in the professional class who had permanent in-
comes, and if all professional men were not included
nothing would be done. He did not admit that all preca-
rious incomes were entitled to be assessed lower than per-
manent incomes. He reviewed and compared the relative
positions of the landed and trading interests, and showed
the results of an attempt -o al er the relative scale of taxa-
tion, urging, as upon former occasions, that the alteration
would in some cases merely add to the tax on A in order to
relieve 8. It was only, he observed, by a close examina-
tion, and by sifting all !he details of a scheme for making
the tax more equal, that the intrinsic difficulties of the at-
tempt would he discovered.

Mr. MALINS, though a professional man, strongly op-
posed the resolution.

Mr. B iSS spoke in favour of the resolution. by which,
he thought. the tax might be made more productive.

Mr. It. )EBUCK withdrew his resolution.

Mr. HUBBARD made some remarks upon the financial
statement of the Chancellor of the Exchequer. He ob-
jected to the club licences for the sale of liquors, which he
hoped would be reconsidered. In adverting to the alterations
in the Incom-tax, he spoke approvingly of the concessions
made to persons with incomes less than £2OO a year. He
then discussed the scheme of the Chancellor of the Exche-
quer for the convers on of permanent into terminable an-
nuities, which was, he said, only another form of a sinking
fund, now regarded as an utter delusion. After declaring
his conviction of the justice, propriety, and ex' ediency of a
reduction of the duty on fire insurances, he strongly objected
to that part of the budget which imposed a tax upon chari-
ties, by withdrawing an exemption they hsal hitherto
enjoyed, pointing out its effects upon funds raised for cha-
ritable objects.

Mr. MARSH, in the course of some remarks upon the
budget, condemned the sacrifice of £1,6 )0,000 by the reduc-
tion of the tea duty, which would afford, he said a very small
relief to the poor.
The CHANCELLOR of the EXCHEQUER made a
few observations upon the criticisms passed upon his budget,
reserving until the proper time a reply to Mr. Hubbard on
the subject of terminable annuities.

After a few words from Colonel SYKES, the house went
into a committee of Ways and Means.
In reply to Mr. D. GRIFFITHS,
The CHANCELLOR, of the EXCHEQUER reiterated
the statement that the proposal to assess the duty at is per
lb, was regarded by the fl,vernment as a permanent settle-
ment of the question.
The resolution was then agreed to.
THE SUGAR DUTIES.

On the resolution continuing the sugar duties at their
present rate for the period between the Ist of July, 1863,
and the Ist of August, 1864.

Mr. LINDSAY rose to draw attention :o the objections
to be urged to the present system of differential duties on
sugar. The obvious effect of taxir.g the inferior descrip-
tions of sugar at the lowest rate, namely, 12s 8d the cwt.,
was to encourage the importation of the inferior article, In

the year 1861, out of 9,000,000 cwts. of sugar imported into
this country, only 33,000 cwts. paid the higher duty of 165.
In 1862, the whole amount of the revenue collected from
the 18s 4d and 16; duties am, unted to only £291,000, out
of the total revenue of near six millions. The drawback on
exportation of those classes of sugars was £184,000, leaving
only £107,000 to go into the revenue. The equalisation of
the duties was the best thing that could be done. In the
first place, it would cause the production of better sugars
throughout the world, and the abolition of the differential
duties would place the English refiner in a better position,
and enable him to refine in bond on advantageous terms•
The equalisation of the sugar duties would enormously in-
crease the consumption of that article, and at the same time
give a great addition to the revenue.

Mr. CAVE said he did not anticipate a sugar debate this
session. He referred to the committee of inquiry appointed
last session on the sugar duties. It was conducted with great
fairness, and in the end the committee reported in favour of
the extension of the system of classification of sugars.
Mr. C. EW ENG expressed his opinion that an uniform
rate of duty and a system of refining in bond would be of
great benefit to the country.
Mr GREGSON also recommended an uniform rate of
duty, on the ground that the manufacturers would thereby
be ied to give the public the best of sugar.
The CHANCELLOR of the EXC HE.QUER said until
the result of the Conference at Pads on the drawbacks
allowed on sugar was known, the question would be in an
undetermined state.

Atter a few words from Mr. CARDWELL, the resolu-
tion wtta agreed to.

THE INCOME TAX.
On the sth resolution, reimposing the income tax at 7d
iu toe p und,

Mr. HUN r saki that he could not see why they should
limit the £6O deduction to incomes below £2OO. no
thought it might be extended much further.

In reply to a question from Mr. PULLER,
_ _

The CHANLELLOR of the EXCHEQUER stated
that, in respect of the deduction, it was his intention to place
the farmer in the same position as everybody else. He did
not know what the t ffeot of the proposal of the hon. mem-
ber for Northampton would be, but he did not think it
desirable to encourage wealthy people to reduce their in-
comes by a few pounds.

Mr. HENLEY hoped that the right hon. gentleman
would consider that part of his scheme which related to the
abolition of the exemption hitherto enjoyed by charities.
(Hear, hear.) He should certainly call attention to the
subject when the bill was before them.

The CHANCELLOR of the EXCHEQUER assured
him that under no circumstances should the income tax in
such cases be paid twice over. It would not be chargeable
upon the income of any person to whom a portion of the
mono, s of the charity was paid.
The resolution was, after some discussion, however,
agreed to.

After some further discussion the consideration of the
remaining resolutions was postponed,
The house then resumed.
The Stock Certificates to Bearers Bill was read a secon
time, the discussion being reserved for another stage.
The Bakehouses Regulation Bill passed through com•
mittee.

The Vaccination (Ireland) Bill was read a second time.
The Telegraphs Bill was passed through committee.
The Local Government Supplemental Bill and the Land
Drainage (Provisional Orders) Bill were read a second
time.

POISONED GRAIN.
Mr. PAULL obtained leave to introduce a bill to probi'
bit the use and sale of poisons d grain in certain cases.
The bill was read a first time.
The house adjourned at 20 minutes past one o'clock.

COUNTRY MARKETS.

MANCHESTER-APRIL 23.

A limited attendance to-day, with a moderate demand
for wheat, which maintained last week's prices. Americo!
sold to a fair extent at late rates. Flour was very dull 0
sale, but in its value we can quote no alteration, although
perhaps in some instant s v ather less money might have
been accepted to promote business. Oats and oatmeal were
steady. Beans and Indian corn ruled firm, without, hog'
ever, much being done in them.

BIRMINGHAM—APRIL 23.
English wheat was sold at 48a to 668 for white, and 401
to 548 per 36 stone for red. Barley, new malting, 35s to
42s per qr; grinding, 24s to 28s Oats, old, 24s to 301
per 30 stone ; Irish, 224 to 255. Beans, 40s to 48s per (It'
Peas, 38s to 44s per 36 stone.

EDINBURGH GRAIN—APRIL 22.
A fair supply of farmers' wheat to-day, which met I'
moderate sale at the prices of last week. Oats a slow sale,
a, 6a to is decline.

W beat on the top is 6d down average Os 7d up. -
Barley on the top is 6d down average is 40 dosol'
Oats on the top Os 6d up average Os 4d down'
Beans on the top le 6d down ..average Os 6d down•

Total Supply and Sales.
Wheat .. 929 qrs Sold 534'qrs
8ar1ey........ 59•) qrs Sold 441 qrs
Oats
Beans 179 qrs Sold 151 qrs
Flour sells as follows :—Whites, 44s Od; extras, 41s 6d;
superfine, 398 Od ; fine, 378 Od.
.13,a

CORK—APRIL 23.
The following were the quotatiol thi

Lae qu. _,,us _ is morning
wheat, 6s dto 9s 6,1; white, 7s Od to llsOd , barley,.
6d to 58 Od ; oats, 6s. Od to 8s Od. ; black do., 7s 2d t°
8s Od.

DERBY SMITHFIELD—APRIL 21.
A good supply of fat beasts to-day, and late prices were
fully maintained. The number of sheep in the pens W
large, the greater part being shorn of their wool, at a tb:
demand was brisk. Fat and store calves plentiful, and the.,
were in better request rigs a small show.
Beef 6ld to lid Veal . 6id to VI
Mutton .... &id to 74d Pork
Lamb
.—d to —d Rough fat 3s 9d per stole'
;Hides, 3d to 41d; calf skins, scl to 6d.

Foreign Mail Packet List.

MAILS DUE.

- --
19
Aunralia and Mauritius, via Southampton MAY 4
via Marseilles May 1 '
Brazil and Cape Verds, by British packet. MAY -
Cape of Good Hope, Ascension, and St. Helena. May t
China, Penang, and Singapore, via Southampton.MaY 2/
via Marseilles Apr
Falkland Islands .,. Mays .
Gibraltar, via Southampton Ap 2r
India (Calcutta), and Ceylon, vie Southampton MaY ~,/,
via Marseilles Apr. .6
India (Bombay), via Southampton
via Marseilles May r
P0rtuga1....... May ''
Malta, Egypt, and Aden, via Southampton Apr 25.
21'
via Marseilles Ap 9
Newfoundland •
.Aprr.
Oporto and Vigo •
U. S. and British N. America, Ey Brit. packet Apr. 29'
by U.S. packet 0
by Canadian packet
Q.
W.C. of Africa, Madeira, and Teneriffe May j
Bahamas, via New York i•
....Ma 3' .„9,
Mexico..
..••••• Apr. k
All parts of West Indies, including Chili:Peru, 1 2B'
California, and British Columbia.. ...... .... JApr.

THE ACCIDENT AT BOTALLACKMINE•'rAd
inquest was held on Tuesday, at, this mine, on the bocliel3-
the nine men and a boy, who were killed on Saturday e11e13.,;
ing by the breaking of a chain, by which they were bewvf
drawn to the surface. The jury returned a verdicto
" Accidental Death."
'IHE LAST RESOURCE.—There has been a great
increase in the number of marriage licences granted in $6l
ot
l
timore last mouth over the number granted in March '
year. The excess is accounted for by the fact that the 6)
aI
se.iption law exempts married men on the first call betifo
tee ages of 35 and 45.—American Paper.
[ADVX I.TISEM ENT.] —Holloway's Pills and Ointni"strilt
Home Enj,.yments.—These can never be obtained till he_ Qt
dwells within the house, whatever the person's statiePorfr
circumstances may be. Holloway's remedies, by their N the
tying and healing powers, secure bodily soundness ill.tiesr
most simple and natural way, by expelling all import feet
relieving all hurtful accumulations, and inducing Pe'
coot
regularity of action. Invalids should give thug inn° 030
and effective medicaments a fair trial before they Peirotli
themselves to fall into a chronic state of ill health.
010
pills and ointment may be safely used by every 030 011;
has the misfortune to climate ifirm, uncertain, or bad Pei
Nei age, Sex, no invalidate the efficiel3:llo
these admirable medicaments, which are universally

Births.
O
Ir
BARNARD.—On the 23d inst.. at 48, Milner-square, sot'
ton, the wife of Wm. Tyndall Barnard, Esq., bar
at-law, of a daughter.
INCHIQUIN.—Oq the 20th inst., at Drumoland, A.- „T
e`°
ket-on-Fergus, the Lady Inohiquin, of twins, a °°-
„
a daughter.
PAINS.—On the 23d inst, at 36, Gloucester-crescent, 011
park, Mrs. Paine, of a son.
Marriages. t
Wi
NELSON—BURRARD.—On the 21st inst., at
the Hon. Horatio Nelson, Commander R.N., t,2%-rrar''
fourth daughter of Vice-Admiral Sir Charles "'-
Bart., of Holmefield, Lyndhurst, Hampshire.
WHITTOME—SMITH.—On the 22d inst. at at St. 19'i3e 4/,
in-the-Fields, Harry, the eldest son Of Mr. Wh.i,.
i"` Jolt"
Stamford, to Ann Mary, second daughter of 0-'
Smith, 321, Strand.

Deaths. Pri BROCKBA.NK.—On the 22d inst., at Heysham Toc-pr.nt $'
cashire, Robert Atkinson Brockbank, Esq., late -
Bond-street, aged 78.
se b, ir
BUTLER.—On the 21st inst., at Downland Hon
honk, Hants, Thomas Butler, Esq., aged 70.
robitft
BOTT.—On the 21st inst., at Coton Hall, Staff°
John Bott, Esq., aged 60.
W.' the.
-N"
CußzoN.—On the 20th inst., at Menai Bridge, —•
Rev. Richard Curzon, M.A.. agtd 29. uto
Wes'
DWYER.—On the 22d inst., at Lennox Lodge, -
Major-General T. P. Dwyer, R.M. -0- n l'Adi
MAXDB.—On the 20 h inst., at Wimbledon, the J-i-e- '
cot'
Maude, aged 74.
WHITING —On the 21st inst., at the Royal FiBbeciV•
tage, Virginia Water, John Whiting, Esq., ag-/2`...°4%

„rno g,
London : Printed and Published by WILLIAM .1"-- 1, 4
of No. 112, Strand, Printer, at Tuz Surf Cae osi
Strand, in the Precinct of the Savoy, 111 the Co.l
Middlesex.—Friday, April 2i, 1804