The Sun.
London, England, 1862-05-14 00:00:00

13; THE FRENCH L CO (31 IA CHINA.

HOUSE OF COMMONS.—MAY 13.
INCOME-TAX.
Morton made, and Question put, " That, in the opinion o:
this House, the incidence of an Income-Tax should no
fall upon capital or property, and that when applied to
the annual products of invested property it should fall
only upon the net income arising therefrom ; and that the
net profits, gains, or salaries of persons and partnerships
(not being public companies) engaged iq any trade, farm,
i :manufacture, profession, or salaried employment, should
I e subject, previous to assessment, to such an abatement
as may equitably adjust the burden thrown upon intelli-
gence and skill as compa ed with property" (Mr. Hub-
bard). The House divided—Ayes, 62; Noes, 99.
ATMS-62.
Barnes, Thomas Greenall, G. Pigott, Francis
Bass, M. T. Handley, John Pollard Urquhart W
Bernard, Col. Bay, Sir J. Powell, J.
Black, Adam Bibbert, J. Rothschild,Baron L.
Blake, J. A. Hodgkinson, G. Salomonq,Aiderman
Bonham-Carter, J. Jackson, W. Scholefie.,d, W.
Brady, John Kekewich, S. Seely, C.
Bright, J. Kelly, Sir F. Selwyn, C. J.
Burrell, Sir P., Bt. King,lake, A. W. Stansfeld, J.
A
Clay, James Lacon, Sir E. Taylor, r. A.
Cobbett, J. M. Lanigan, G. 'Thornhill, W. I'.
Collier, R. P. Leatham, E. Tollemache, Hon.F.
Cox, W. Westhead, J.
Dalglish, Robert McMahon, P.
White, Jas.
Lewis, Harvey Warner, Edward
Douglas, Sir C. Marsh, M. H.
Doulton, F. Wood, W.
Duke, Sir James Morris, D..
Fermoy, Lord Monson, W. J.
O'Ferrall, DI. Yorke, lion.E.
Williams, W.
TELLERS,
Gard, It. S. Padmore, R.
Forster, W. E. Onslow, Guildford
Parker, Major W. Hubbard, J. G.
Getty, S. G.
Goldsmid,
Sir F. reVellSCy, Viscount Crawford, It, w.
ROES-69.
Angerstein, W. Gavin, MaJc2y. Morritt, W.
Ppaeelresrisrtoun, Visa-
Atherton, Sir W. Gibson, T.
W.
E.
_Norris, J. T.
Bagwell, J. Gladstone,
Gower, F. L.
Baring, Sir F.O'Conoi Don, The
Barrow, W. H. Grey. Rt. Hn., Sir G. Paget, Lord C. E
Hadneia, ("re°.
I'hiilips,___G-m. L.'
Bar ttelot, Col.
Baxter, Banbury, R., jun.
nankey, Thomson Peel, p.
Beale, Samuel
Beecroft, G. S. Hartopp, E. B.
Hassard, M. D.
Bentinck, G. W. P.
Blackburn, P. Heathcote, Sir W. potterPinney, ,E,
Hennessy J
Bouverie, E. P.
ney,ate, Sir p, Quinn, Peter
Howe '
in,scote, Lt.-Col. Smith, Bruce,Br idge rtes,
.S
A.i rB., B t. _ Herbert, o
.. :A.P.•
Ricardo, O.
Buller, Sir A. s, Ldward Ridley, Sir M. W.
Burke, Sir T. J., Bt. Hutt, W. Seymour, Sir M.
Buxton, C. K• , Abel
Caird, James Knightley, R. Steel, John
Cardwell, Rt. Hn. E. Legh, W - ' Steuart, A.
Chapman, J. Leslie, W. Sullivan, M.
Churchill, Lord A. Lewis, Sir G.C., Bt. Trefusis, Hon. C. H.
Close, M. C.
Lindsay,General Trelawny, Sir J. S.
Colebrooke, Sir T.E. Lowe, Rt. Hon.R. Trollope, Sir John
K.
K
Conolly, Thomas Macaulay,
Craufurd, E.
H. J M'Cormick, W. Vane, Lord H. G.
Crossley, Frank Mackie, J. Villiers, Rt. Hon. C.
Disraeli, Benjamin Mainwaring, T. Walcott, Adm. J. E.
Duff, M. E. Malins, R., Waldron, L.
Dunbar, Sir Wm. Martin, J. Walpole, S. 11.
Evans, T. W. Massey, W. N. Watkins, J. L. V.
Finlay, A. S. Miller, T. Weguelin, T.
Freeland, H. W. Mills, T. TELLERS.
French, Fitzstephen Mills, J. R. Brand, 11. B.
Garnett, W. J. Mitchell, T. A. Knatchbull-Hugess

"PARTING IS SUCH SWEET SORROW."—There
has long been a most provokisg talk of General Goyon
leaving Rome. Why doesn't he leave at once ? In auc-
tioneer's phraseology, let us hope we shall soon hear that
it is "Goyon—Goyon—Gone 1" In fact, we should rejoice
to hear of a general departure on the side of the French,—
Punch.
DANGEROUS !—Of course the International build-
ing is insured to the full value of all that it contains. One
would fear there must be a great likelihood of fire, as one
hears that a live COLE is often found about the place, and
who is expected some day to set the Thames on fire.--runch.
THE BEST WAY OF PRI.,SERVING MEAT.—lnvite
none but Vegeterians to dine with you.—Funch.
M. Kuhne, the highly respected liberal dep
his
uty
in Prussia who has been elected at Eiberfeld, writes to
electors to thank them, and says that -although stormy
weather may be expected in the coming Parliament— too
he will stand
stormy almost for a man of his age (77 Years)
by his colours so long as his strength lasts.

The Minister of Marine has just received the
following &ft.:ltch from the Commander-in-Chief
in Cochin ail- .. ..citt d Segon, March 28:—
" Monsieur le 1 :nistre—l have already informed
you that I intended to make a tour in the Southern
Provinces in order to ascertain, from perL,oual ob-
servation, the real state of things, and to remedy
the inconveniences of our situation as promptly as
possible. It resulted from my inspection that the
citadel of Vinh-Long, situated on the Cambodia,
enjoyed in the South the sqme importance as
that of. Bien-Hoa is the North. Vinh-Long was
the residence of a Viceroy, and was a formidable
centre of .opposition ; was well supplied with
arms and ammunition, which it supplied to all
the surrounding country. I therefore decided on
gaining possession of it before the setting in of
the rainy season Ehon.la impede our movements.
" After having acquired the certainty that our
frontier on the north of Bien-Hoa was well secured,
and that there was no reason to dread either an in-
vasion of that province, or any insurrection of its
inhabitants, I left for the southern provinces. The
supplies of provisions, ammunition, and coal neces-
sary for the expedition had been prepared before-
hand at Mytho, and the naval force had been
strengthened by one large and four small gunboats
The citadel of Vinh-Long is situated before a deep
port open on the east and west on the river Cam-
bodia, and closed on the north by a marshy island,
impracticable for an army, and the narrow passages
on the east and west of the port were barred by
seven strong stockades, supported by eight forts.
The different works and the citadel were defended
by 80 pieces of cannon, and the walls were sur-
rounded by chevaux do frisc and loop-holes in every
direction.

The forces at my disposal consisted of four largo
and seven small gunboats ; two companies of Spanish

infantry, under Commandant Hernandez; three
companies of Algerian riflemen, under Commandant
Pietri ; one company of marines ; two sections or
artillery ; one detachment of engineers ; a brigade of
gendarmery ; a detachment of cavalry ; a company
of Annamite partisans ; and a section of armed
coolies.

" In the evening of the 20th, the expeditionary
corps, commanded by Lieut.-Colonel Reboul, of the
Alarines, /ended under the protection of two gun-
boats, at a point called the Tuileries, situated near
the citadel, but out of the reach of its guns, and
established its position without any resistance.
Reconnaissances were immediately pushed for-
ward on the road to the citadel. Experience
having convinced me that simultaneous et-
tacks, and particularly those which might
threaten to cut off ,;the retreat of the Anuamites,
would have the best result, I adopted the following
arrangements. The troops which in the morning
of the 22d. effected the passage of the first branch of
the river by establishing abridge under the enemy's
fire, prepared to cross the second, so as to be able to
take in the rear the great fort, the fire of which the
gunboats had in vain attempted to silence. About
five o'clock in the evening the firing of the Western
forts slackened, and I stopped that of the gunboats
in order not to impede the movements of the turn-
ing party. That plan was completely 'successful ;
all the Western forts were taken, one after the
other, and the principal one occupied. During
this time six gunboats attacked the Eastern forts,
and reduced them after an energetic resistance
of two hours. At night, after a combat of seven
hours, all, the batteries were silenced. The cita-
del alone held out, but the firing from it was very
slack, and the light which was visible in the inte-
rior showed that the resistance drew towards a
close, and that the Mandarins were preparing to
set it on fire and fly. At daybreak on the 23d th©
expeditionary corps, with a detachment of sailors,
who had landed from the gunboats, entered by two
opposite gates into the citadel, which was on fire.
Thanks to the promptitude .of this movement, the
damage caused was not very considerable, and we
were fortunate enough to be able to release a num-
ber of Christians, who were in chains. Out of the
80 pieces of cannon, 68 fell into our hands, as well
as considerable supply of rice and other stores. We
also found in the place a cannon foundry and some
howwitzers, which had been cast after the model
al our own. I have reserved as a present to the
Emperor three of the guns the make of which
is very remarkable. One, which the natives call.
the ' General-in-Chief,' was cast in the reign of
Gialong, during the finest part of his reign, and
the two others are artistically ornamented with
silver. I took out the most valuable articles
which had been left in the detached forts, and then
dismantled them, so that they could not be reocou-
pied. I hope that in the course of a week all
the necessary operations will have been completed,
so that some little rest may be given to the troops
who have had during the last three months great
fatigue and serious privations to undergo.
" I think from the following summary of what
has been done that your Excellency will be con-
vinced of the zeal, activity, and courage which has
been displayed by the troops and seamen employed
—" Conquest, pacification, and organisation of the
province of Bien-Hoa ; destruction of the Annamite
regular army of the North ; dispersion of the An-
namite army of the South ; capture of two citadels
and of more than thirty forts ; capture of 120
pieces of artillery. Our loss has been trifling com-
pared with the results obtained. We have had
two sailors killed, and six soldiers and fifteen
sailors wounded. Lieut.-Colonel Reboul was
slightly hurt in the foot.—l am, &c.

" BONARD29

THE _MIDDLE LEVEL CATASTROPHE.

LYNN, THURSDAY MORNING.

The destruction of the sluice and bridge connected
with the Middle Level Outfall (which cost £30,000
for construction about sixteen years ago), which
was detailed last week as having occurred on Mon-
day, the 4th instant, has been attended with the
most serious resulis. The entire drainage of a
vast portion of the fens between Lynn and
Peterborough depends upon this cut, which
has been regattlL•l as quite a feat in drainage,
and it empties it:),_lf into the Ouse, about three
miles above Lynn. On the 4th instant the
bridge and sluice were entirely destroyed (it is sup-
posed through being made on a sandy foundation),
and a house or two engulphed. Since that time
(the most strenuous exertions have been put forth
to construct a dam, for the purpose of keeping out
alvv:abyiNvgiNie:neareee,
the tidal waters ; but all has failed, though between
20 and 30 barges filled with mud have been sunk
(only to be washed away as if they were toys), and
about 20,000 sandbags have been thrown into the
iir,a. also epr;ns 4,:<1.0 1......... t e15....f.,,?- rushen up
the cut with unbounded velocity and power, throw-
ing down bridges, forcing huge breaches in the
banks, and inundating vast tracts of land. On
Monday afternoon the tide washed a barge from the
moorings, capsized her, dashed her against
.St.
Peter's Bridge, and broke her to shivers. During
the first tide on Monday two breaches were made
in the bank on the north-west side of the cut, about
a mile apart. One of these was successfully stopireedifi
but the other spread, and when we were
was not less than 50 yards wide, and
hthatebwe
was rushing through a la Niagara, lis'
flit The sight
like " the shout of a mihty cataract. 0
eye
could
here was awfully grand; as far as tb
'louses were
reach was one vast body of water. sound
submerged eight or ten feet, and.
were seen floating about. "
from Lynn was beneath
and the trains were u
posts were washed.
floated on to the railway
was computed that t
hours, not less than
productive land i_
feared that by_ The pearl
to Wisbech
a nit:ll:her of stacks
T efor nearly a mile,
tatenordruan
s;
tathoke toelfegsrtarapwh
nd there rested. It
or would be in a few
7,000 he acres of some of the most
• Egland under water, and it is
oa
re acres ot
this
ilsa
propertynd vtil l b
ise f
ri
inguhnt -..
Fnriday (when will be the highest
dated. Thedes r
contemplate, and ruin is staring in the face a
great the tenant fright-
ful to
etan7 of
_,.., . farmers, as their counte-
nances We tide) not less
e believe that there is no expee-
titlauectiisono
tation of being, able to construct the dam till the
neap tides The cost of repairs which are ren-
dered necessary,
.. apart from the loss of property by
the flooding, it is supposed will not be much less
than £lOO,OOO. The works are being vigorously
nances de
" prosecuted by about 500 men, under Mr. Leather,
contractor. The following engineers have inspectvi.
the damage :—Sir John Rennie, C.E., Mr. Hawnd
slum, C.E., Mr. Fowler, C.E. Magdalen Fen,naer
L portions of Broad Fen, and Marshal:id Fen are u d
Water now.

IMPERIAL PARLIAMENT

HOUSE OF LORDS—YESTERDAY.
The LORD CHANCELLOR took his seat on the woolsack
at five o'clock.

PRIVATE BUSINESS.

The Stockton and Darlington Railway (Towlaw and
Crook), Crystal Palace and South London Junction, Car-
lisle and Silloth Bay Railway and Dock; London, Brighton
and South Coast Railway (new lines), Frosterley and
Stanhope Railway, North British Railway and Carlisle and
Snloth Bay Railway and Dock Companies, North British
Railway and Port Carlisle Dock and Railway Cos., North
British Railway (Monktonhall and Ormiston and Dalkeith
Branches), Kington and Eardesley Railway, and Lead-
burn, Linton, and Dolphinton Railway Bills were read a
econd time.
QUALIFICATION FOR OFFICES ABOLITION
BILL.

Earl DE GREY presented a petition from Gateshead in
favonr of this bill.
Lord TAUNT ON having presented petitions to a similar
-effect, proceeded to move the second reading of this bill.
He said the subject on which the measure was founded had
lately been so fully discussed in the other house of Parlia-
ment that he need not occupy their lordships by any length-
ened observations. The object of the bill was to relieve
parties taking Government or corporate offices from an oath
which was in the highest degree repugnant to the
feelings of a great body of her Majesty's subjects. It had
been formerly said that the oath was one of the safe-
-guards of the Church of England, but instead of being a
bulwark, he looked upon it as an edifice of sand. The oath
was not required to be taken in Ireland, why, then, should
it be necessary in England ? Moreover, at the present time,
the oath was quite unnecessary and quite unintelligible ;
and as for any injury following its abolition to the Church
of England, he looked upon that as a circumstance quite im-
po'ssible, for the Church was never in a stronger positionthan
at the present time. With respect to certain Government of-
fices, an act of indemnity was annually passed to relieve
persons taking those offices from subscribing to this oath,
He felt certain that not the slightest injury would be done
to the Church of England by the passing of this bill, but,
on the contrary, a graceful act would be conferred on those
who dissented from its teaching.
The Duke of MARLBOROUGH opposed the motion.
He did not think that there was any real grievance, and if
th 3 Dissenters were not actuated by hostile feelings
towards the Church of England, they would not object
to take the oath required. The bill was sup-
ported by a society called the Liberation Society, the
object fof which was to destroy the union which now
existed between Church and State, and therefore he moved
that the bill be read a second time that day six months.
Lord WODEHOUSE supported the bill.
The question having been put from the woolsack, the
numbers were—

Content
Not Content B7
Majority. ,
The motion was accordingly lost.
Atttention was called by the Marquis of CLANRI-
VARDE to the fact that the Bishop of Winchester had
gone by mistake with the "contents'' into their lobby, and
his vote had not been given by the tellers, though it had
been recorded by the clerk. He thought the vote ought
not to stand as recorded on the journals.
A. long discussion followed as to the course to be pursued,

and resulted in the right rev. prelate being finally asked on
which side he meant to vote, and his stating that he in-
tended to vote with the " non-contents."
The Bills of Exchange (Ireland) Act, 1861, Amendment
Bill passed through committee.
Their lordships then adjourned.