The Sun.
London, England, 1830-03-16 00:00:00

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• - • ARMY coNtnAcT.t.•
CoMMIRsARIAT nitrAft.TatltNT, TREAstfliit
44"
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,_ CHAatrints, FEB. 26, 1830. . - ..
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A oTicE ix hereby given to all Persons de- :,,,
siroun of rontraeting to supply the following Atli- i• FT
il :40, Iles for the Use a the Amy, viz.,— i
.
BREAD, ',:'''".t:-,,
To his Majesty's Land Forces in Cant,
an Barracks, in the tinder-rnenth
Wands :
Bedford Gloucester (includ-
13erks (including the ingthecity of Bris-
town of Hunger. tol)
ford) Hants
Rocks
Can Her:-ford
i (includ- I.:ertford
in
tr the town , r Hunts
Newmarket) - Isle of Man
eCtihrerlw''a Isle of Wight
rtl citheluding Kent (includin: TiL
Scilly \
(:'l.:sn:et,l:ye'hand bury Fort, in the
county of Essex)
Lancaster
..tie,o,
Leicester
torset Lincoln
Durham Middlesex
1...110.17 (includingll) Monmouth
'4'x (exclusive of Norfolk
Tilbury Fort) Northampton
10 the several Counties in North Brita.in.
A And In the 151.1nds of Alderney, guernsey', and Jersey.
' ^ &rad to the Household Troops in London and

Northumberland
eluding Berwick-
on-Tweed) •
Nottingham
Oxford
Rutland
Salop
Somerset
Stafford
Suffolk
Surre♦
Sussex
Warwick
Westmoreland
Wilts
Worcester
York
North and south
Wales

No. 11,702.

to 3,200,00010 ; the second at 350,0001. ; and the
last, at 25,0001,; making a total, in round numbers,
of :3,-100,000/. In looking out for the means of re-
lieving the public, two plans occurred to the Right
lion. Gentleman, each of which was examined with
mature deliberation. In the first place, as the lower
classes, connected with agriculture and manufac-
tures, were suffering peculiar pressure, his Majesty's
Government had considered whether it might not
be advisable to substitute for taxes which affected
them, a species of tax to be imposed on others more
able to support the burden. This project would
merely shift the pressure from one portion of the
community to another. A property-tax would have
effected this purpose, and therefore such a tax had
been under the consideration of his Majesty's Govern-
ment, though the idea of it had been afterwards
abandoned. The alternative, therefore, of abolishing
some taxes without imposing others was adopted. In
looking at the kind of imposts which it would he
advisable to abolish, the Government had been
guided by two principles—namely, that the tax to
be cancelled should be one, the removal of which
would yield immediate relief to the lower orders;
and secondly, that it should be of a kind to be en-
tirely (and not partially) abolished, so as to save
the expense of collection, and to allow the removal
of restrictions. The duty on beer appeared to him
to unite these two conditions, and he therefore did
not hesitate to recommend its abolition. Com-
bined with this measure, was the opening of the
trade in beer; for he would never have consented
to remove those checks, which even the imperfect
surveillance of the excise opposed to its adultera-
tion, unless he could guard the public from the
chance of such an evil by establishing a perfectly
free competition, and enabling the public to secure
the goodness of the article by giving their custom
to those who supplied it of the best quality. The
duty on cider was not important in amount, but it
was levied under restrictions which were so vexa-
trous as to limit its manufacture and consump-
tion in parts of the country where it would
otherwise be a favourite beverage. The
same objections existed to the tax upon leather,
and the same advantage would result, to the same classes,
from its repeal. It pressed particularly on the lower
classes, and on the persons engaged in agriculture, while,
as in the case of beer, the excise restrictions necessary for
collecting the tax constituted a great aggravation of its
pressure. Though, therefore, the net revenue derived
from these three sources only amounted to 3,400,000!., he
had no doubt that the repeal of the taxes would produce a
relief equal to 5,000,000/. But a Chancellor of the Ex-
chequer feels himself called upon not only to grant relief to
the public, but to see that the relief so granted is made
consistent with the necessary demands of the public service
and the support of public credit. Can taxes to the amount
proposed be spared without an injury to those great
interests? Such is the question which the Right
Honourable Gentleman had next to solve, and the
solution of which led him into the extended state-
ments which will 1;e found in his speech. The
abolition of the tax on beer, for reasons which he
detailed, ;s not to commence till the beginning of October ;
the tax on leather lasts till July ; and the whole loss in
the Revenue of the present year will not exceed 700,000/.
or 800,000!. Taking the whole Revenue at 50,180,000!.
and the whole expenditure (including int rest on debt,
funded and unfunded, civil list, army, navy, and miscella-
neous services) at 17,690,0001., there will remain a sum
of upwards of 3,000,000!. of surplus, from which, after
deducting the loss by the proposed abolition of duties, we
shall still have about 2,400,000/. for the redemption of
debt in the present year, by an increased duty on British
spirits, and a new regulation of the stamp duties. 'When
the abolition of duties shall produce its full effect on the
Revenue of the next year, :t will then be seen that the
amount of 3,400,000/. must be made up for. He anti-
cipated that the increased consumption of malt, which
would he stimulated by the abolition of beer duty,
and the saving arising from the conversion of the Four
per Cents. into a stock of a lower denomination, to-
gether with an improvement in other taxes arising
from an expected general improvement in the state
of the country, would not only be sufficient to meet the de-
falcation occasioned by the proposed measures of relief, but
allow a surplus to pay olf debt. The Right Hon. Gent.
did not enter into any estimate of what that surplus was
likely to be, nor did lie mention any time for bringing for-
ward the measure for the conversion of the Four per Cents.
As auxiliary to the fund arising from these sources, he held
out a hope of great advantage from an examination into
our system of colonial expenditure, and the adoption of a
new plan to save the public from any addition to the burden
of superannuation allowances. It will be seen from the
preceding summary, that taxes to the amount of
3,400,000/. per annum are to be repealed in the course
of the present year. " Good," said Lord Althorp, " so
far as it goes," and we agree with him. The beer tax
produced a revenue of 3,000,000/. a year, the leather-tax
between 300,0001. and 400,000!, These are not to be
reduced, but abolished, which is touch wiser ; because the
whole machinery of excisemen, &c., remains with half a
tax as cumbersome and costly as when the whole existed ;
whereas, in case of the total repeal of a duty, tax and tax-
gatherers are got rid of together. A tolerable judgment may
be firmed of the mixture of vexation and improvidence which
has been suffered to prevail in the management of our financial
system, from the statement that the revenue would lose about
3,400,000/. ; but that the country would be thereby re-
lieved of expense to the amount of not less than
5,000,0001. Is it possible to paint a more frightful pie.
ture of the administrative part of our finances? There
are, undoubtedly, other taxes which we should like to have
seen the Chancellor of the Exchequer throw into the same
scale with those on beer and leather. Materials for build-
ing—means of cleanliness—candle-light and fuel—ought
to be scrupulously spared, and spared on the same prin-
ciple on which Mr. Goulburn justified his selection of the
two first-mentioned duties,—that is to say, their pressure
on the poor. Timber, bricks, and tiles—tallow, soap,
candles (soap and candles being, like houses and windows,
taxed twice os er, in the raw material and the manufactured
state), coals likewise,—are all impolitic and oppressive
subjects of taxation. They produce little to the Treasury,
and wring a great deal from the people, and invade the
very sanctuaries of a poor man's existence in the health and
comfort of his family. However, we do not mean to dis-
parage the kind of relief already granted, which was
shrewdly as well as humanely chosen ; for it not only goes
in some degree to disburden the poorer classes, but has also
the additional merit of pleasing the country gentlemen,
who all cheered loudly the removal of the beer tax, for its
tendency to promote the consumption of malt, and that of
the leather tax, which will enhance the market for cattle.
The licence system, the source of an offensive and insup-
portable monopoly, departs at the same time with the
beer duty, its worthy colleague. A prospect is thus
opened of a vast increase in the growth of barley, and the
use of malt, and of a consequent, though at present not
easily calculated, indemnification to the revenue, But
the repeal of the tax on leather is not merely the abolition
of a tax : it gives new life to, and, we may say, creates
an invaluable manufacture, viz., that of leather, no longer
embarrassed by an exciseman's inquisition, the purpose of
which seemed to be nothing less than to frustrate all the
etlorts of the manufacturer to improve the article in
which he dealt, and thereby to aid the foreigner in his at-
tempts to drive British leather from the market. A very
small addition to the tax on Irish and Scotch spirits, not
exceeding 2d. per gallon, which raises the duty to 35.,
and a moderate addition (though not so small) of is.
per gallon to the 7s. now payable on English spirits, are
the only other alterations of the existing imposts which
have been formally announced by Mr. Goulburn.—
These, the Right Honourable Gentleman reckons, will
leave a surplus revenue, at Christmas, 1830, of about
• 2,000,0001. sterling. We do not yet quite clearly com-
prehend the plans of Ministers regarding a conver-
sion of the Four per Cents. in some stock of lower denomi-
nation. The Chancellor of the Exchequer did not seem to
reckon on rendering the conversion available to the public
service before the ensuing year. We should be glad to re-
ceive some further elucidation on this point, which is not
a little interesting. With respect to the Sinking Fund,
we concur with Mr. Baring in pressing for its full and
• inviolable maintenance as a useful instrument for diminish-
( ing the debt, and an indispensable resource in case of
I sudden emergency. It strikes us, that as the repeal

its Vicinity. _
To l•
C OATS,
„., 'a Majesty's CaYalry and Artillery Horses in Canton-
detrirt:' and Quarters, in the under-mentioned Counties :
/3erkg , ;Hants and Isle of I Oxford
11, . ',including I Wight Rutland
-'-"nßerf d (Hereford _fa • -nr ) Salop
-erwi.k
Buck, !Hertford Somerset
!Hunts Stafford
Cambridge (includ.' Kent (including Til. Suffolk
log Newmarket) ! bury Fort) Surrey
Chester !Lancaster Sussex
COrtmdl Leicester Warwick
Cumberland !Lincoln Westmoreland
Mmo
Derby !Middlesex Wilts
!Monmouth Worcester
borset
Durham Norfolk York
IreloTeester !Northampton North and South
!Northumberland Wales.
(includ. !Nottingham
ing Bristol) I

FORAGE, vie.
Oats, nay, and Straw, to his Majesty's Cavalry, and
Artillery Horses in Barracks, in the under-mentioned
Connties in South Britain :
Barks NottinghamßentCornwall Somerset
Lancaster
berms Suffolk
borset Middlesex
P.ssex Norfolk Surrey
Northampton Sussex.
Hants (including the Northunthelland Warwick
Isle of Wight) York
And in the several Countiei in North Britain.
That the deliveries are to commence on and for the 25th
daY of April next ; that Proposals in writing, sealed
IN sad marked " Tender fur Army Supplies," will be re-
ceived at this Office en or before Wednesday, the 31st day
of March next; but none will be received after Twelve
o'clock in that day.
Proposals must be made separately for each County and
'gland, except for the Counties comprising North and South
Wales, all of which must be included in One Tender ; like-
wise the Islands of Alderney, Guernsey, and Jersey, as also
the several Counties in North Britain ; and each Proposal
mutt have the Letter which is annexed to the Tender properly
filled up by two persons of known property engaging to be-
came bound with the party tendering in the amount stated
in the ',tinted Particulars, for the due Performance of the
Contract; and no Proposal will be noticed unless made
on a printed Tender, and the prices expressed in
worths at length ; and should it so happen that during the
continuance of the Contract nu troops shall be supplied
by virtue of the same, the Amount of the Stamps on the
Contract and Bond, paid in the first instance by the Con-
tractor, will he refunded to him.
Parties wishing to Tender must make their Proposals
according to the Printed Forma, which may be had upon
application at this Office between the hr.,ars of Ten and
Four ; and of the Barrack Masters in the Islands of
Onerneey, Jersey, and Man • and Samples of the Meal may
be seen at this Office.

BANK OF ENGLAND, Illancit 9, 1830.
'THE COURTof DIRECTORS ofthe GO-
-1- VERNOR and COMPANY of the BANK of ENG-
LAND give Notice, That a GENERAL COURT will be
held at the BANK, on THURSDAY, the 18th instant, at
tleven o'clock in the Forenoon, to consider of a Dividend ;
and also, that another General:C,'lurt will he held at the Bank,
on Thursday, the 6th of April next, from Ten o'clock in
the Forenoon till Four in the Afternoon, for the Election
of a GOVERNOR and DEPUTY-GOVERNOR for the
Year ensuing (which will be declared that Evening); and
the same Court will be continued, by Adjournment, and
held at the same place, and during the tame hours, on
Wednesday, the '7th April next, for the Election of
Twenty-four Directors (which will also be one of the
Quarterly General Courts appointed by the charter), and
the Election of the Twenty-four Directors will be declared
as soon as the Scrutiny is over.
Printed Lists of the Proprietors, having Votes, will he
ready to be delivered at the Bank on Tuesday, the 231 of
March.

JOHN KNIGHT, Secretary.
N.B. By an Act pawd in the 7th year of the Reign of
his late Majesty, no person will he entitled to vote at the
said Election who shall not have been Six Calendar
Months possessed, in his own right, of the Stock for which
he shall then give his vote, unless the said Stock shall have
been acquired, or shall have come by bequest, or by mar-
riage, or by succession to an Intestate's Estate, or by the
custom of the City of London, or by any Deed or Settle-
ment, after the death of any person who shall have been
entitled for his life to the Dividends of such Stock.

RITISIT INSTITUTION, PALL-MALL.
THE GALLERY for the EXHIBITION
and SALE of the WORKS of Bitrrisii
ARTISTS is Open d.ily, from Ten in the Morning- till
Fire io the Evening.

Atizoiesieo I•.—Catalogue I.
WILLIAM BARNARD, Keeper.

NOTICH TO ARTISTS.
ALL WORKS of PAINTING, SCULP-
TURE, or ARCHITECTURE, intended for the
rmina EXHIBITION at the ROYAL ACADEMY,
r"'"t be Pent in oit MONDAY the sth, or by Six o'clock
In the Evening of TUESDAY the 6th of April next,
after which time um's CAI possibly be reeeived.
The Regulations necessary to be observed may be seen
in the last Year's Catalogue, •r way be obtained at the
Academy. UENRY HOWARD, R.A., Sec.

SIR JOHN WALSH ON IRELAND.
This day war; publiThed, the Second Edition, price 3s.
DOOR LAWS in IRELAND, CON-
SIDERED in their PROBABLE EFFECTS upon
the CAPITAL, the PROSPERITY, and the PRO-
ORESSIVEIMPROVEMENT of that COUNTRY.

By Sir JOHN WALSH, Bart.
Second Edition.
James Ri4lgtvay, Piccadilly, and of every Bookseller.

Under the Superintendence of the Society for the Diffusion
of Useful Knowledge.
TOn Saturday, March 20, will he published, price 28.
HE NEW ZEALANDERS,
Part I.
The Second Part of this subject, which is complete in
"" Volume, will be ready in a few days.
*sThe follotving Volumes have been published, price
• d eseh, hound in cloth :
Vol. 1. THE MENAGERIES.
11. TIMBER TREES—FRUITS.
111. INSECT ARCHITECTURE.
IV. PURSUIT OF KNOWLEDGE.
London : Charles Knight, Pall-Mall East.

SPIRIT OF THE PUBLIC JOURNALS.

Last evening the Chancellor of the Exchequer
brought forward his statement of the views and in-
tentions
of the Government with regard to the
finances of the year. His plans of reduction and re-
trenchwient wera anticipated with so much anxiety,
that it was advisable to satisfy the public mind
expectations
within the shortest delay possible. Extravagant
on the n •
of impossible relief are thus prevented
, • one hand; and, on the other, the unfounded
gulVlcions entertained that Government meant to
do noting. are
tlernan yielding removed. The Right Hon. Gen-
'to these considerations, entered into
a very clear and methodical account of the estimated
revenue and expenditure of the year,—of the pro-
posed abolition of some taxes, and the modification
of others,—of the rea-ons why he preferred one
sp'e'cs of reduction to another,—and of the grounds
telt he had for believing that present relief to
711
p e Public might be combined with the mainte-
nance of our national credit and the efficiency of
national establishments. The chief feature in
the financial t
h • P'''" of the Chancellor of the Ex-
leatherc euer is the abolition of the beer duty, of the
duty, and of
\ venue arising the duty on eider. The re-
from the
numbers
at
31 first he calculated in round
4691°°01. (though last year it amounted