The Sun.
London, England, 1865-01-21 00:00:00

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t; ALL-MALL GAZETTE.
l'B di It i An Evening Newspaper and Review.
inc i
1 14_ siA ;I.._t to desoribe the plan oi
seeminganenterprise like the
.!:evry ti,„
_,,.! L GAZETTE without
nw.l_
ntogboast, or to
't'i anta',' eitorts of others. But we are u i U to lose the
rust 4,,e of a few words of (xp'anation, and we therefore
ee_ the ...,._ „ .
,illl-4,,aninln clout of the reader for a jast interpretation of
b;Ar°l4 t,,ALL-MAT L GAZ O.:WE will contain all the news
e`'tin i"; ,411 Evening journal But, addressed as it will be
Ithlocee,-i-eu, ram and women, the space of the paper will not
I,;blehu'a'r,eau by trifling chronicles, nor by hat excess of words
kiVe Veit nothing the interest of newspaper records,.
ii one
Nto....nestroys their sioaificance. Literary considerations
written
ti,:titzt:tie; clua.rrteatned:no us to have our Nevys Re
.‘"4qiis ,41glIsli; but beyond these there is thefactanthlaittethoer
"oaiai to be found in many an accident gf hum
N0,..,41,1311°1111Y lire lost in the turgid language in w Lich they are
j'etßed .8 Made known by the Morning, I:aE persnmanymbee
ddalys-
rtt ? e
nyP A I . L-snlpoALrtLdGaAneZwE.
TiTrusetlwtorethsy advice;
the Ilabrekert will be included in the I\ ews of the
.11A' or ~,sf of th D p uponr the greater part) will be made
the 4,-rtilinal aert'a er
the many things which engage
ttiliC„'„;4ll tR , or emietels'ythe energies, or amuse the leisure of
4Stue,-"u• Public Affeairs, Literature, the Arts, and all the
Neliqe,es which stremzthen or dissipate Society, will be dis-
aes"Y. men whose independence and authority are equally
Ili"(tree 'iellable, and who are accustomed to regard the pubic
ie et sti°ol et opinion as a serious .hing. This is the ch.ef
.eart,,i,--te PALL-ISIALL GAZETTEbring into daily liovr FotBra that full measure of thought and culture which is
At tiiind only in Reviews.
Dap e game time, we by no means intend to make the
Srg tco Pedantic or solemn. Humour is too powerful, as well
,bone ,leasant, to be lett out ot the which will lose
oe „._,,,he vantages of occasional trifling If a thing can
14:Dtfr%lo better in verse than in p it will be said in verse.
'll
be Op, but not spite—burlesgrose;butnot vulaarity—vn-
otte-sauily admitted into its colnume ns ; and since a Joke is
eort,ge
insnillustrative as an argument, good jokes will be wel-
ritiotl:
mill he understo .d that this adfertisement is rather a
th,
nroltiontot idea and of effort than of promise. 14,”
Writers barna
ve accepted the ide
ictn is not made before a large number of able
the effort.
Ott cc of the esa‘iiPsbaltilr-ylW_satl!
, '
eGeta,,seairtaean:d,pwle.deg.ed themselves to

THE RESCUE SOCIETY
T--wis es to add another
home to the 12 now in operation. Last year no fewer
than 455 poor, friendless, young females were rejected +rora
want of FUNDS and room, making' a total of 3,087, who have
been sent away in five years. Here are brief details of a few
Of the most recent cases : —P. V., aged 16, fallen, mother dead, deserted by her father.
U. A•. P., aged. 13, homelee9, both parents dead.
A. A.
aged 17, fallen, father dead, deserted by her mother.
D aged 15, fallen, mother dead.
f• 14„.:, aged 15, fallen. mother dead,
f. nn., aged 16, fallen, both parents dead.
At ...,., aged 14, hemeless, de-erted by her parents.
v;',.?.. aged 17, fallen, both parents dead.
1. -',..,-, aged 17, fallen, both parents dead.
-1/, • .„,.v., aged 18, fallen, father dead.
-g• -ia- aged 18, fallen, both parents (lead,
1,1.-;: aged 17, fillen, both pan fits dead.
8 ~.. W., aged 17, fallen, both parents dead.
I,‘:-, aged 15, fallen, both parents dead.
11-'ll home the Committee wish to form Would be for
)0011 etv from the tic,e of 8 to 15, who
hale g girls almost children,_ ,
een led'astray from the
k•o„_.., path of virtue.
received gratefully by the Secretary,
kr. iiLrlDations will be Ilarm alliel coo er, 85. Queen •street, Cheapside; or by Messrs
--'aY and'Co.P. Lombard-street.

14°1qt for LI'T'TLE BOYS, Tottenham, N.,
Outraatiat the Reception, from all pa ti of the Kingdom, of
and
prael:idael:_estititute Boys, and those verging on Crime,
er 10 years of Ewe'
te n OVIITER.
HANBURY,TS. Esq.,
RP'
S. M. Peto, Bart. M.P.
Reuben,ave VICE-PRESIDENTS. bup 1 Sir
PTRESIDEN
8,,),Y It, (.411 e,
Esq.,
M:P. * I Abel Smith, Esq., M.P.
eitsurer—lemEwiflang,
Tr nel Uorl'nzeY' Eqsq' I
Mr A 1
COMMITTEE.
Rig., 78, Basinghall-street, E.C.
kr 1., 7.; -Anderson.
xwell.
kr: i'• ti.,. Burrows. Mr. W. J. Ma
Alfred Short.
Rev. H. M'Sorley.
0.,:. -i,',. P. 0 edge. WI, 2aorge Moore. I Mr. E. J. Tabrnm.
I Mr. R. T. Turnbull.
kr
."—.
".
ChaPman.
' Mr.llir. Robert Sinclair.
B000r': rands Lycett.
,r, --‘.ry Secretary—Mr. A. 0. Charles, 26, Suffolk-street,
•etabk.
Pall-Mall East, S.W.
'a.:B---Xessrs. Smith, Payne, and Smiths, 1, Lombard-
Tile eo
street, %hoot tualtnittee feel constrained. 'to_ plead for those who
eltalet,„gas plead for themselves , and .referring to the dr-
ask 1--e'S of so who have been already admitted, they_
---,8 It . some
bee right to make a widow and Iter family paupers for
tell
it,allse one of them (the naughty boy of the famly) runs
ieli hi,",,ttle streets and. is beiond her conl you kind to
hp' ~ ill-cause she has so arge a
D her t family.that will not
till ,0 intoo put one of them into a Home, but that they must
ese lit.,
littre "he house ?" Is it doing the best we can for the
dot re orphan to send him to the workhorse. Is it
th "R' to other
into
ts who tarn them
the 8, little ones have unnatural paren
8 as we would they should do unto es that when
botetreets, or force them by 111-treatment to " tun away,
, 0r41,111,1 shim d be found to care for them,
clothe th,m ?
Ila.11.„„'-' "'ern, to befriend them, to house andin„. by on the
to speak a kindly
other "r leave them still on the doorstep, DJLas K
I my brother's
It(eDer;;;lc, or else exclaiming `• Am
'4l!.t,t.tode of admission to the House is twofold,
thus admitted
are? "Y election of the subscribers. 1303's
thevecaeived free, boarded, Clothed, educated, and taught till
IN'itil;ll yars o: age.
anValit-
east, I jhe view 7 0 secure the election of the most deservingc
7114,',,.',,e eommitte have from the first discouraged
,'"` he voting-'they do not paint any addresses of the subscribers.
+4l ~ Papers contain a description of each case, as. cramrc:
tteh, ,Vavesti;;ated by the Committee, and with this into ao
1114,„Lne stibscribers are able to judge for themselves as t
2,1,,TA105t elgible for free admission.
,citl_eh.,Ylll)larYennlrn'nut.rbfiesu.
nadwereelko. made quarterly in advance., tr" 1011. Those received on 1:1.48. moon as ap roved by the Committee.
payment ars
()
fare g t "'admitted the
timea t any
t
freq6,7on Roof chi icPrer. to be adiaitted free will take Om als
adreia, tile increase in the annual subscriptionswi 1
eab„ 11 the Home is fell; they will then be held period.-
For,,
,„
ila ac,4 (4 Ppllcation for the admission of children may be
I_che Rome, and of the Honors} y Secret iry,
4-0,, TB—EIIT'S ASTHMATIC BALSAM.—AN
Or fifyf:IPPtCTUAL REMEDY, without confining the bowels
rrlitt,4ent:r the head, truly efficacious and pleasant, is ad-
coons 0 be the beat medicine for immediately relieving
broCseki„,,_cOlds, confirmed cases of asthma, and incipient eon-
,'',),ti• It frequently cures persons whom the faculty,
010,,e;."ce incurable, admirably allays the tickling which
It, ,„...es irequent coughing. In approaching consumption
ere4ra are truly beneficial. Persons deprived of sleep, or
in a I. /ta.,' down for fear of suffocation, may depend on relief
IV. 1 e,i\„lninutes after taking it. Prepared onty and sold by
croAs',A!ItRT , Chemist. 8, King-W.lllam-street, Charing
thre -',undon, and by all druggists, inabottre, bottles, 13/d., and
for r
_quantities in one, 2s. 9d. each. Be particular. and ask
44,144robertis A.sthmatio Balsam, The name and address are
Paved 04 the stamp.

PIMPLE REMOVER.—AII diseases of the skin
are improved by one dose of ALEX. ROSS'S VEGE-
TABLE SKIN ',ILL. They remove redness, sallowness
dre. 2s. 9d.; by post for 40 stamps.—ALEX. ROSS, 248, High
Holborn, London.

SAUCE.—LEA and PERRINS'
WORCESTERSHIRE SAUCE.
This delicious condiment, pronounced by connoisseurs
"THE ONLY GOOD SAUCE,"
Is prepared solely by LEA, and PERRINS.
The public are respectfully cautioned against worthless
imitations, and should see that Lea and terrins' names are
on wrapper, label, bottle, and stopper.
ASK for LEA and PERRINS' SAUCE.
So'd wholesale and for export by the Propr'etors; Wor-
cester; Messrs. Crosse and Blackwell; Messrs. Barclay and
Sons, London, ac. &c.; and by Grocers and Oilmen uni-
versally.

NOTHING IMPOSSIBLE.—The greatest and
most useful invention of the day, AGUA AMARELL A.
Messrs. JOHN GOSNELL and Co.. 3, King-court, Lombard-
street, London, Pert more to her Majesty, respectfully offer
to the public this truly marvellous flui I. which gradually
restores the human hair to its pristine hue- no matter at
what age. The Agua Amarella has none of the properties of
dyes ; it, on the contrary, is beneficial to the system, and
when the hair is once restored one application per month wilt
keep it in perfect colour. Prke one guinea per bottle, or in
half bottles, 10s. 61 Testimonials from ari istes of the highest
order, and from individuals of undoubted respectability, may
be seen on application. Messrs. John Gusnell and Co. have
been appointed Perfumers to her Royal Highness the Princes
of Wales.

ROYAL FREE HOSPITAL, Gray's-inn-road,
in the immediate vicinity of the Great Northern Rail.
way Terminus, King's-cross.
Patron—Her Most Gracious Majeaty the QUEEN.

Vice-Patron—His Royal Highness the Prince of *ALES, K.G
President—His grace the Duke of BUCCLEUCH. K.G.

-----
This Hospital, foundei in the year 1828, the first to estab-
lish the principle of free admission to the sick poor, without
the delay and difficulty of Governors' orders, is wholy de-
pendent for support oa voluntary contributions and 1 gacies.
It affords relief to a large number of in-patients, and, in
addition to this, the average number of attendance of the
destitute sick has for a con iderable period averaged between
3,000 and 4,000 weekly.
Contributions are received by the Treasurer, Edward Mas-
terman, Esq., Nicholas-lane; also by Messrs. Coutts and Co. ;
Drummond and Co. ; Glyn and Co. ; Berries and Co. ; Ransom
and Co.; Prescott, Grote, and Co. ; Smith, Payne, and Co. ;
Barclay and Co. ; W llian;s, Deacon, and Co.; Overend, Gur-
ney, Nisbet and Co. , Bernerstrect till 5
and
Co., Liverpool ; and at the Hospital, from 10 till 5.
STANFORD SMITU, Oeoretary.

ORNAMENTS for' the Drawing-room, Library,
nd Dininq-room, consisting of a new and e,egant assort-
ment of VASES, Figures, Groups, Candlesticks, Obelisks, Ink-
stands, beautiful inlaid Tables, Paper weights, &0., in Italian,
Alabas er, Parian, Marble, Bronze, Derbyshire Spar, dm
Imported and manufactured by JAMES TENNANT, Mine-
ralogist to her Majesty, 149, Stand, W.C., London.
_ _

Mr. Tennant arranges elementary collections of SHELLS,
MINERALS, ROCKS, and FOSSILS, which will greatly
facilitate the interesting study of MINERALOGY, CON-
cHOLOGY, and GEOLOGY, at 2,5, 10, 20, 50, to 100 guineas
each.

PRACTICAL INSTRUCTION in GEOLOGY and MINE,
FiALOd Y is given by Mr. TENNANT. at 149. Strand. W.C.

THE BENEFACTOR OF THE SKIN.-
MOLLARD'S perfumed Toilet Sulphur Soap and
Cream, highly patronised by the faculty, nobility, and gentry.
Nothin,z equals the properties and qualities of the Soap No.
1 for ordinary toilet purposes, and of Nos. 2 to 5 in all cases
of cutaneous affections or rheumatism. .

Perfumed toilet cream, cold cream, and pomatum for the
hair. - - -- - -

--•
Barege cream for sulphur baths, without any disagreeable
odour. _ _ _ _ _ _ .

All these preparations may be had at the central depot,
221 A, Regent-street, London, W. ; and at Messrs. Newbery
and Sons, Barclay and Sons. Edwards, Keating, Sanger and
Son, o7eaunetti, and all chemists. Pamphlets and test—
mon,als tree .11 a plication.
Agent for Edinburgh—Mr. John 111`Kay, chemist, 119,
George-street.

DINNEFORD'S FLUID MAGNESIA.
The medical profe sion for Thirty years have approved
of this pure solution of Mantesia as the best remedy for Gout
and stomach disorders of every kir d ; and as a mild aperient
it is esr ecially adapted for ladies and children. Prepared
sole y by

DINNEFORD and CO., Chemists, &0.,
- 172, New Bond-street, London;
And sold throughcut the world by all respectable chemists,
CAUTION.—See that "Dinneford and Co." is on each bottle
and red label over the cork.

The screw steam gunboat Hyena, 2, shipped her
powder yesterday at Plymouth, and left for her des-
tination, Milford. _

Com-
mander Arthur T. Thrupp,
Plymouth until Monday forP
The paddlewheel steam-sloop :Geyser, 6,
will not be able to leave
ertsmouth and Lisbon.
The screw steam-corvette
Cadmus, 21, Captain
Alexander Gordon, from Chzham, arrived yester-
day at Plymouth, en route for the West Indies.
The Pioneer having been
sold out of her Ma-
jesty's service was towed out of Plymouth harbour
on Friday by the steam-tug Scotia.
In accordance with orders received at Chatham
the following depots of Indian
regiments are to be
transferred to that garrison from the stations
named, most of the regiments arriving at the gar-
rison on the 2d of February—viz., the Depot
companies of the 2d battalion of the 2d
Queen's Royals, numbering five officers and
140. non-commissioned officers and men from
Walmer ; the Ist battalion of the 10th Regi-
ment, consisting of four officers and 140 men of all
ranks ; the 2d battalion of the 10th Regiment, con-
sisting of six officers and 160 non-commissioned
officers and men ; and the 29th Regiment, number-
rB°
officersa ntd.
e 6 145 at nhd 1 , 094
number-
ing four officers and 158 men of all ranks, from the
11th Depot Battalion, at Preston ; the 40th Regi-
ment, numbering three officers and 127 men, and
the 65th Regiment, consisting of two officers and
105 men from the 13th Depot Battalion, Birr ; the
Ist battalion of the 15th Regiment, consisting of
five officers and 120 men, and the 2d battalion of
the 15th Regiment, numbering six officers and 80
men, from the Bth Depot Batßattalion,nP-ecmombrmoki:si;onaendd
the Depot companies of the 80th Regiment, num-
beringoßffiu tcteer
vs a threenatn;dtmo
teanl:
officers
f 3 m h
non-com-
missioned officers and men.
__ _ _

The depots of the 37th and 85th Regiments of the
Bth Depot Battalion have received orders to proceed
from Pembroke dock on the 31st inst., to join their
respective regiments at Dover and Aldershott.
The depot of the 105th Regiment is to leave for
Parkhurst, Isle of Wight, on the same day, in order
to join the sth Depot Battalion, and thus three of
the seven depots of the battalion will be disposed of.
The remaining depots are expected to move early
next month, and the staff will shortly afterwards
leave for their respective commands and appoint-
ments.
The following appointments and changes in the
corps of Royal Engineers have been announced at
head-quarters, Chatham, by command of Field-
Marshal the Duke of Cambridge :—Captain R. G.
Thorold, to take over the command of the 23d Com-
pany from Lieut. Hill, who proceeds at once to
Hythe to go through a course of instruction at the
School of Musketry. Lieut. F. Hime, from Dublin,
to take over the command of the 36th Company
from Capt. Thorold; Capt. It B. Rimington, from
Portsmouth, to take the command of the 38th
Depot Company from Lieut. H. 0. Jones; Lieut.
Durnford, from leave, to relieve Capt. Hichens in
command of the 40th Depot Company, the latter
officer having been ordered to rejoin the Royal En-
gineers serving in India.
The following appointments were made yester-
day at the Admiralty :—Francis T. Brooke, :nomi-

As there has been no stirring news from the seat
of war since the glaring discomfiture, partly by the
elements, partly by the besieged garrison, and partly
by the blundering of the besiegers, of the great ex-
pedition against Wilmington, a sensation has been
found for a sensation-loving people in the republi-
cation of two remarkable articles which have just
appeared in the Richmond Sentinel and the Rich-
mond Examiner, the one the organ and the other
the opponent of the Southern Administration. It
is asserted that the article in the Sentinel was in-
spired, if not written, by no less a personage than
the Southern President ; and, if so, it may be held
to mark the commencement of a new-act in the
great drama of the war. Arguing on the possibi-
lity of the conquest of the South by the North,
the writer :asserts that the Southern people would
infinitely prefer to return to their former state
,of
colonial dependence upon Great Britain or France
than to come under the yoke of or enter into any
political partnership with the " Yankees." This,
however, is a mere rhetorical flourish to show how
deep and impassable the gulf between South and
North has become, the real purpose and animus of
the writer being to prove to Europe in the most un-
mistakeable manner that the South is not fighting
for the maintenance of slavery, as the North obsti-
nately pretends ; but for national independence, at
any cost and risk—even at that of the abolition of
negro slavery. It is urged in the article that in all
probability the nations of Europe, more especially
Great Britain and France, would recognise the
independence of the Confederacy if it abolished,
or agreed to abolish, slavery, and the writer em-
phatically
affirms that the South is ready to make
the sacrifice. Whether the author be Mr. Jeffer-
son Davis, or some less eminent person prompted
and inspired by him, it is apparent from a great
variety of indications—from speeches in the
Southern Congress, from action in the local Legis-
latures, from the tone of public opinion in the press,
and from the reports of the persons who are con-
stantly making their way from the South through
Federal lines to Northern cities—that the Southern
people are ripe for the consummation, and willing
to purchase the services of the able-bodied slaves to
cope with the able-bodied black regiments of the
North, at the price of liberty for themselves and
their families, and the additional reward of farms of
their own to cultivate at the expiration of the war.
Whether Great Britain. and France are ready to re-
cognise the South on these or any other terms re-
mains to be seen. There can, however, be no ques-
tion of a growing belief among the people of the
North that this, after all, promises to be the solu-
tion of the difficulty and the firststep towards peace;
and that on the 4th of March next, or shortly after-
wards, Mr. Lincoln will, in furtherance of this fore-
gone conclusion, be formally recognisedas President
of the several States represented in the electoral
college, and of no other ; and that the successors to
the vacant posts lately occupied by Lord Lyons and
M. Mercier will be accredited to Washington with
that limitation. The reply of the Richmond Exami-
ner to the article of the Sentinel, though bitterly hos-
tile to Mr. Davis, admits-that the Confederacy is
ready to abolish slavery. It also goes the length of
confessing, as strongly as the Sentinel, its " infinite
preference" of a state of colonial vassalage to Great
Britain or France to union with the North ; but
denies that the fortunes of the South are in so des-
perate a condition as to warrant the making of so
humiliating an offer. It charges the recent reverses
of the Confederate arms to the mismanagement of
Mr. Davis—especially in the removal of General
Joseph E. Johnston, which prepared the way for
the march of Sherman to Savannah, and urges the
Confederacy to make no propositions to Europe
either now or hereafter, but to continue to rely on
the native strength and resolution of its gallant and
indomitable people. Thus between the two articles
there is no real difference on the great subject of
negro slavery. The supporter and the opponent of
Mr. Davis's Administration are agreed that inde-
pendence, and not the retention of slavery, is what
the South is struggling for, and that at the proper
time the slave who fights for the freedom of his
master will be rewarded with his own. The more
violent portion of the Northern press, representing
centralisation in politics and abolitionism in ethics,
and who desire to see the Union powerful rather
than free, affect to believe, and loudly declare, that
the Southern negroes will not fight on the terms
proposed, but that if arms be put into their hands
the will use them against their masters. •

The announcement that Mr. Fessenden, the pre-
sent Secretary of the Treasury, has been unanimously
elected to the Senate by his native State of Maine
for the term of six years, commencing from the 4th
of March next, confirms the rumour which has been
for some months current that it is not his intention
to remain in the Ministry. His management of the
national finances has not been satisfactory, and
perhaps no man's could or will be until the restora-
tion of peace. He will retire from office amid general
acquiescence, and a languid, rather than a fervent,
hope that his successor may be as good, or, at all
events, not much worse than himself. Other changes
in the Cabinet, consequent upon Mr. Fessenden's
resignation, are spoken of. The most important of
these is the appointment of Mr. Adams, now
American Minister at the Court of St. James's, to
the position of Secretary of State, vice Mr. Seward.
It is asserted by some of the friends and confidants
of the latter that his views are too conservative to
suit the purposes of the Radical party who hhve
the ascendancy in the councils of the President ;
that he has abjured the heresy of extermination and
the forcible retention of the South against the will
of its people ; that he is in favour of a compromise
which may lead, to peace between the sections,
even if peace should not ultimately lead to the
re-establishment of the Union; that he is
powerless to give effect to his opinions, or, if not
utterly so, is trammelled by the possession of
office, and that he desires, like Mr. Fessenden, to
exchange the portfolio of a Minister for a seat in
the Senate, of which, prior to Mr. Lincoln's election,
he was one of the most distinguished ornaments, and
that measures have already been taken for his 'elec-
tion to that body in succession to ex-Governor Mor-
gan, of New York, if that gentleman, as is supposed,•
can be induced to enter the Administration. If these
various arrangements can be effected, no diplomatic
appointments it is thought will immediately be made,
either to Paris, the mission to which is vacant by the
death of Mr. Dayton, or to London to be rendered
vacant by the recall of Mr. Adams. Mr. Lincoln
appears to have been advised that it is not by acci-
dent, but by design, that neither Great Britain nor
France has a representative at Washington of a
higher grade than a chargj daffaires, and to be con-
sequently of opinion that it would be well, in view
of all the circumstances, that Federal diplomatists
of similar rank should be left to represent the Union
at the Courts of these two nations.

The special war tax of 5 per cent. on all incomes
above poi) per annum has been for the last week
in process of payment in this city. This impost is
in addition to the ordinary tax of 5 per cent. on in-
comes under $5,000, of 71 per cent. on incomes
exceeding $5,000, and under popo, and of 10 per
cent. on incomes exceeding pox) per annum.
The Republican journals assert that the tax has
been not only readily but cheerfully paid by all

the great mass who are not called upon to pay it.
In other respects the Internal Revenue Law of
1864 is, as the Americans would say, " a caution"
to financiers throughout the world, to show them
what taxes not to impose and what fiscal errors to
avoid. Disregarding the experience of Great Bri-
tain since the repeal of the Corn Laws, and the
amendment and purification of the tariff of Cus-
toms' duties by the late Sir Robert Peel and his
successors, the Federal Government has imposed
such burdens upon trade and industry as have ren-
dered the American people liable to the charge of
being the most patient in the world. No trade, pro-
fession, or business of any kind whatsoever can be
carried on in Federal America without a licence,
costing from $lO to $lOO per annum. Physicians,
lawyers, architects, builders, photographers, confec-
tioners, haberdashers, fruiterers, milkmen, green-
grocers, bakers, tailors, shoemakers, milliners,
tallowchandlers, poulterers, butchers, fishmongers,
even clerks and shopmen, if they receive $l,OOO
a year in wages, must take out a licence. Nor
is the Act less oppressive upon commodities of
all kinds and descriptions that men, women, and
children can consume, or wear, or desire. Leather
pays a first duty of 5 per cent. on the raw material.
Boots, shoes, gloves, or any other article made of

leather pay a second 5 per cent. as manufactures,
and everybody concerned in the production of the
article, from the butcher who slays the ox to the
tanner who prepares the leather, and finally to the

fabricator and vendor, must take out a license. The
same process applies to every other article of neces-
sity or fashion. Even the caps and bonnets of the
ladies are taxed, as well as their ribands and silks,
their cottons and woollens, their linens and their
velvets, their flowers and furbelows, but Congress
was gallant enough to make a special exemption in
favour of their hoops and crinolines.
Among other articles subject to taxation in
America, but free in England, are coats, great-
coats, waistcoats, trousers, hats, gloves, photo-
graphic portraits, cartes de visite, pins, . watches,
jewellery, umbrellag, parasols, building stone, coals,
candles, gas, oil, iron, copper, tin, and other metals,
pianofortes, melodeons, or other parlour musical
instruments" (which may possibly mean vio-
lins, flutes, harmoniums, or musical boxes), and
last, but certainly not least, all cattle and
animals slaughtered for sale. The collection
of the impost upon those various articles is highly

vexatious to the manufacturers and makers. By the
82d and following section of the Act it is imperative
upon every firm, corporation, partnership, or indi-
vidual engaged in the manufacturing, making, or
working of the articles liable to duty to furnish to
the assessor, upon each and without previous de-
mand, a statement setting forth where their or
his manufactory of work is to be carried on, the
name, description, and quality of the article manu-
factured or wrought, and the principal place of its
sale. Within ten days after the first of every
month every manufacturer or maker of any taxable
article must sign a return on oath, or under affirma-
tion, of the quantity and value of his products
and the amount of his sales for the month
previous ; that he shall pay the duties, monthly,
on a day to be prescribed by the Commissioner
of Internal Revenue for his district, and that if he
neglect such payment for a longer period than
ten days, his real or personal property may be seized.
The brewers and distillers, the so apboilers, paper-
makers, and some other trades in England have at
one time, or other been. subjected to the burden and
annoyance of special taxes, Excise duties, and
licences ; but what would the tailors, shoemakers,
milliners, jewellers, glovers, pianoforte-makers, tan-
ners, booksellers—to say nothing of the Lancashire
and Yorkshire millowners, and the Staffordshire
potters and ironfounders, say to such a state of
matters as this ? Englishmen know well what the.
Jesuit of such a fiscal system would be ; but in

brother of Mr. Edward Jones, draper, and who had just
returned from Australia after a• prolonged absence. Edward
Jones deposed—l am the son of the late Mr. Lewis
Jones, who died some years ago. My mother is still alive.
I first saw the prisoner on Wednesday evening, Dec 223. A
woman of the name of Margaret Russell came to my shop,
and shaking hands with me said that she had a friend with
her that I should like to see very much, adding, " Your
brother John has come home." The excitement at this was
very much, and I took her out of the shop to the kitchen.
to tell my [mother. The excitement was so much that I
could not come to myself in a minute. She then requested
me to go with her to Richard Davies's shop. I followed
her there, and when I entered the shop, I suppose the pri-
soner know me, as ho came to me and said, "Is that you,
Ted?" and then put his arms round my neck and kissed
me. I said to him, "Is that you, John 2" and he replied
~ Ares." I asked him if he had any luggage to carry, and he
said, "No, only-a rug." I then walked with him home. We
went to the kitchen, and mother got up, and ho kissed her,
and fell into a fit on the chair. I went for a glass of water,
and he recovered a bit, and then I made him a glass of hot
brandy and water. He asked mother to drink out of his
glass, and he asked me to write to Mr. —, chief engineer
of the Kangaroo, then lying at St. Katharine's Dock, Lon-
don, requesting him to remit him £2O by return of post. I
did so, and have yet had no answer. We went out for a,
walk, but he did not seem to have any recollection of
the place. He stayed in my house until Fri-
day ; my mother questioned him about places,
but he could make no reply, and he knew nothing
about places without being first told them, and then would
say, " Yes," " Very well," " How strange the place ap-
peared now," and such like. Ho told us that he came
from Australia on board this vessel, and that she was con-.
signed to Liverpool, that she had been to Queenstown,
and had passed Holyhead on the Thursday, previous, and
a telegraphic message was received off there that she
must go to London, where she arrived on the Sunday.
And then he related that he had had some important
business with the family of William Russell, and had in-
formed them of the death of their son at Ballarat ; and after-
wards he gave his version of his finding Margaret Russell
out in London, and of his visit with the family a few miles
below Aberystwith. Prisoner slept at my house on the
Wednesday night, and on the Thursday morning came to
me to the shop, and said that as his •trousers were se
shabby he should like to have a new pair, and would be
very glad to have them by Sunday. I got the tailor to
measure him for a new pair. He had from me a necktie, a.
stick, a pipe, and a shirt. I never had known my brother.
I was too young to remember him when he went away.
He had the things upon the representation that he was my
brother. He several times asked if I doubted whether he
was my brother. After being out for a walk on Friday, he
asked me for five shillings. In the evening of that day 1
went with him to the station to meet my sister, and she
asked me if he was my brother. The prisoner put his arms
round her neck ; she asked him, " Is that you, John ?" Th©
prisoner made no reply. They walked together home. My
sister first doubted him, and told Captain John Pryc©,
w"
had come into the shop. Captain Pryce went into kit-
chen to him, and questioned him, which he did not like.
Captain Pryce told him to show the two J's which he
(Pryce) had put on his arm when they
were boys together.
Prisoner said that he did not like to be bothered, and then
and then went out. About 11 o'clock
anything;
with called witness aside to the show room. Prisoner Wanted to
fight
c6sigiss Lewis, of the Dovey Hotel, came
the gh t s
aCaptainmsame
ov e n
n g
r y
he
noym askedi h
to me, and asked me to fetch my brother home. He came
h
ther7 MY sister was sitting in the kitchen, and
what was the matter with her; did she want
g
he would give her a cheque. She said she did
not want money. He asked for a candle, and then went to
bed, and complained of being tick. He took a draught of
water, and said he was better. I asked him to show me
the marks upon him ; my mother having told me of the
marks, and of a birth-mark or mole on my brother John's
side. I made him show his two arms to show the two J's
referred to by Captain Pryce. He was rather obstinate at
first. There were none of the marks upon him. I then.
told him to get up and dress himself, that there was no
place for him there. I was convinced that he was not my
brother. He gave me his purse, and told me to take 255.
out of it, which was the amount he had from me, which in-
cluded the £1 my mother gave him. Sergeant Roberts was
down stairs, and when he saw him prisoner said, " I am in
for it now." Mrs. Mary Lloyd, last witness's mother, de-
posed that the prisoner had had £1 from her on Thursday.
She had remarked to him that if he was her son he was
greatly altered ; to which the prisoner replied that the
world had greatly altered him. He had seen a deal of
trouble. She had doubted him being her son during the
Friday, in consequence of his answers to her questions.
Her son John had been absent'l9 years, and she was con-
vinced that prisoner was not her son. Capt. Pryce deposed
that the prisoner was not John Jones, Edward Jones's
brother. He had sufficient recollection of him to recognise
John Jones at once. Prisoner was committed to take his
trial at the next quarter sessions for obtaining money under
false pretences.