The Sun.
London, England, 1839-10-04 00:00:00

is concerned, the rivalry of competing parties on
the same line, although such prohibition involves
the continuance of the monopoly ; but in proportion
as they recommend this, so must they, on the other
hand, give it as their opinion that a supervising au-
thority should be exercised over all the arrange-
ments in which the public are interested. It would
seem advisable that this control should be placed
in the hands of the Executive Government, and it
might be expedient to vest it in a board to be an-
nexed to the Board of Trade, of which the Pre-
sident and Vice-President should be members, to
gether with one or two engineer officers of rank
and experience.

This Board must have certain powers confirmed
by the authority of Parliament. It should not in-
terfere with any proposed railway before the Act of
Incorporation had passed ; nor should it be autho-
rised to control or regulate the works of any railway
during their progress, except in cases where the
company might apply for the opinion or the sanctio❑
of the board. Your Committee, however, are in-
inclined to recommend that no new railroad should
he opened for the conveyance of passengers until
an inspection had been made under the sanction of
the board, who, if dissatisfied with the condition
and state of the railroad, should have the power of
adopting legal proceedings on behalf of the public.
It should possess no authority to lay down rules for
the government of railway companies, but should
have conferred on it a control over those regulations
to which the public may be subjected by the exer-
cise of the extensive powers now vested in such
companies by their respective Acts, nor should
any by-laws have the force of law without the pre•
vious sanction of this board.

All complaints on the part of the public arising
from the powers exercised by these companies
should be addressed to this Board, who might in the
first instance, if they should think fit, represent to
the directors any danger or inconvenience arising,
from the state of the road, or from improper ar-
rangements on the part of the company, or from
misconduct on the part of their servants ; and, if
such arrangements should be disregarded, might be
empowered to take legal proceedings at the public
expense. This board, moreover-, would be the fit
tribunal of arbitration in all matters of dispute be-
tween connecting lines.
Your Committee are not prepared to recommend
that this controlling authority over railway com-
panies should be established until the subject shall
have undergone that consideration and discussion
which its importance demands, and which they
hope and expect it will obtain previous to the next.
Session of Pariiament, when, if the House should
adopt the recommendation of re-appointing this
Committee, it should be made the subject of fur-
ther inquiry ; hut your Committee do not hesitate
to repeat their opinion that some such superintend-
ing board will he required for the purpose of pro-
tecting the weak against the strong, and counteract-
ing the evils incident to monopoly.
The present system of taxing railroads. A pe-
tition was referred by the House to the Committee,
from the Forfar and Arbroath Railway Company,
praying that an alteration might be made in the
principle of levying the tax upon railway passengers.
The present tax is one-eighth of a penny per
mile for each passenger actually carried ; but, by
the 52d section of the Act imposing this tax, the
Board of Treasury was empowered, whenever they
shall deem it expedient, to compound with railway
companies for any sum of money less than the
amount of duties chargeable under this Act in lieu
of these duties. By the evidence of the Chairman
of the Board of Stamps and Taxes, and by an
account furnished from that department, it will
appear how extensively, more expecially in the
north of England and in Scotland, this power
has been exercised, and how much less
than the full amount of tax has been levied,
It further appears. from the evidence of the gentle-
men connected with the department of Stamps and
Taxes, that these compositions are determined after
a review of the peculiar circumstances of each case,
and of the propriety of each individual application,
and that no general principles applicable to these
cases have been laid down or acted upon. These
compositions have been entered into for three years,
and in some instances have then terminated, whilst
in others they have been renewed, thoirzh not upon
terms so favourable to the railway proprietors.
Your Committee have no reason to suppose that
this power has been exercised improperly ; but they
think it advisable that this subject should be con-
sidered by the Committee in the ensuing Session.
The petitioners above referred to pray that this
tax may be altered into a tax on the gross income
of the railway derived from the conveyance of pas-
sengers. They state, as a reason for this prayer,
the very unequal operation of the present tax upon
railways, whose income is derived chiefly from
second-class passengers; and they further state that
it operates injuriously to the interests of the poorer
classes, inasmuch as it obviously bears a larger pro-
portion to the lower rate of fares than it does to the
higher. Upon this subject your Committee exa-
mined several witnesses, to whose evidence they
wish to call the attention of the House. It can-
not be denied' that the pressure of the tax is un-
equal, and falls more heavily upon railways in the
poorer districts of the country, and where the pas-
sengers are chiefly labourers and mechanics, than
it does upon the great lines, where a number of tra-
vellers pay the highest rate of fare. The railroads
in Scotland and in some parts of the north of Eng-
land are more especially affected by the present
mode of levying the tax.
There would, however, be considerable difficulty
in fixing upon a per centage which would produce
the present amount of revenue, and it would also
he in the power of any railroad company to lessen
the gross income derived from passengers without
reducing their profits. For instance, the London
and Birming,harn Railway does not at present
limit very strictly the quantity of luggage which
the travellers, without any additional charge, may
carry with them ; but if a tax were to be levied
upon the gross income derived from passengers,
it would then be for the interest of the
company to reduce the fares of the travellers,
and make a charge for their luggage, since
the profits arising from this charge would not
he subject to taxation. In the present state of r,il-
- communication, your Committee do not feel
prepared to recommend any immediate change in
the system of taxation, such as is urged by the
petitioners, especially when they consider that rail-
roads arc greatly favoured in this respect, as com-
pared with other modes of travelling by land ; but
they feel that this is a subject well deserving the
attention of the Legislature, and the future inves-
tigation of a Committee.
In the appendix will be found a copy of a list
of queries transmitted by the President of the
Board of Trade to her Majesty's Secretary for
Foreign Affairs, suggesting that the same should
he forwarded to her Majesty's Ministers abroad,
with a copy of Lord Palmerston's reply ; this infor-
mation will, your Committee hope, be obtained be-
fore the next Session of Parliament.

Your Committee recommend the careful perusal
of the evidence which they have received, and of the
documents accompanying this report, from which
much new, useful, and important information will
be obtained. From such a perusal it will be seen
that several material questions came incidentally
before your Committee which are not adverted to
in this report, but the consideration of which must
engage the attention of the Committee should it be
revived in the next Session.
August 9, 1839.

FRENCH HOSPITALS EXTRAORDINARY.—
The Council of Physicians at Paris have been trying
experiments at their Hospitals with Holloway's Oint-
ment and his External Disease Pill, in very severe cases
of Gout and Chronic Rheumatism. Out of twenty
cases selected, many of which were considered incurable,
nineteen of them were effectually cured by these won-
derful remedies. His Majesty Louis Phillippe has in
consequence issued an order that the surgeons iu his
army and navy may in future be supplied with them.
The immense number of cures that are effected every
day by their means almost staggers heliel. It honk' he
observed that in most eases the Out ryent and Pills
should be used conjointly. They may
b
obtained at all
respectable Chemists and Druggists. throughout the
Kingdom, or at the Establishment of the Proprietor, 13,
Broad-street-buildings, City.
HUDDERSFIELD MARKET, OCT. I.—There
was a decided improvement in the Market to-day. the
demand for almost every description of woollen goods
being animated. Superfine broads may, perhaps, be
quoted as being still difficult to sell, but even in them
there is an evidnt move for the better. 'lhe fine wea-
ther has given an impulse, by inspir;ng confidence ; and,
as stocks in the country are well known to be, very
small, a good autumn trade is expected Too ware-
houses continue doing a Or business.--.llequAestcr
Guardian.