The Sun.
London, England, 1853-02-07 00:00:00

, MONDAY EVENING, FEBRUARY 7, 1853.

NEW BOOKS FOR FEBRUARY.
MESSRS. HURST •AND BLACKETT,
success,ns to Mr. Colburn,

13, GREAT MARLBOROUGH-STERET,
Have just Published the following New Works :

• MEMOIRS of the COURT and CA.BINETA of GEORGE •
From Original Family Documents. By the ])UKE of BiTCKING-
11A.M. and CliArgoo.•.;, K.G., &c. 2 vols. Bva., vi.th Portra.ts, 30s.

A TOUR of INQUIRY through FRANCE an,l ITALY. lilustrat-
irr:r th=ir sent iSocia 1, Political, and Religious Condition. By
El) 4 LIND SVENCER, Esq. 2 vol;., 21s.

111.
MILITARY LIFE in ALGERIA. Dy the Count P. D. CAS-
TELLANO. 2 vols., 21s.

IV.
TRAVELS In INDIA and IiA.STINIF:IR. By Baron SCIION-
REIZG. 2 vols., with Illastratlons,2ls. (Innue.liate/y )

V.
•
The Right Ilan. R. DISRAELI' DIOGRAPUT of Lord GEORGE
BISNTINCK. New and Cheaper Edition, 10s. Gd.

VI.
AUTOBIOGRIPHY of an ENGLISH SOLDIER in the UNITED
STAT.ES ARMY. 2 vole., 21s.

AUSTRALIA AS IT IS: Its Settlements, Farms, and Gold
Fields. by F. LAUNCELOTT, Esq. 2 vols., 21s.

VIII.

The BARONESS D'OBERKIRCIIE'S MEMOIRS: Illustrative of
the Secret Ilistoey of the Courts of France, Russia, and Germany.
3 vols., 31s. 6ti.

XI.
REVELA.TION'S of SIBERIA. By a Banished Lady. Second
Edition. 2 v 015..; 21a.

The MARVELS of SCIENCE, and their TESTIMONY to HOLY
wnir : A Popular Manual of the Sciences. By S. W. FULLOM,
Esq. Third Edition, Revised. 10s. 6d.

Miss PARDOE'S LIFE of MARIE DE MEDIC'S. Second Edi-
tion. 3 VOW., with tine Portraits, 425.

111.

ADVENTURES of the CONNAUGHT RANGERS. Second Series.
By W. GRIT ON," Esq., late Lieutenant Connaught Rangers.
2 vols., 21s.

TO THE EDITOR OF THE SUN.

SlR,—Your remarks on the Income Tax, both to-
day and at various times, deserve some thanks
from the public. Deservedly you praise Mr. Farr.
He has done much for the common-sense view of
the question. He has gone a good length—a good
deal further than most of his brother accountants ;
but, sir, will you allow me to say he does not go
far enough. I don't, I can assure you, mean any
kind of pun. lam not writing to Diogenes. He
does not go far enough ; and, as you permit, I have
reason to believe, freedom of discusion, I have no
doubt you will allow me to tell you why I think he
does not go far enough.
In to-day's letter, Mr. Farr estimates the proper
capitalisation of income from professions at 13
years' purchase. In his last letter before this
(an admirable letter as to the principle of the
thing), he valued them, and showed they could
not, on an average, be worth 7 years' purchase.
Don't, I beg it of you, blame me, or call me the
Quixote of the party, if I venture to say I can
prove that a professional income is, in real verity,
worth no years' purchase at all. lam not going
to assert this only—l moan to prove it; that is,
so far as our limited experience of such matters
gives us the power. Let it be practically tried,
and it would prove itself.
Mr. Farr estimates professional income at 7
years' purchase ; but his assumptions for this pur-
pose are all arbitrary ; vary them the least, and
the 7 years may become 6,5, 2,1, 0. If it was
possible to farm the Barrister business (excuse the
oddity of the idea, it is not my fault, but forced on
me), would it not have been done ? The reason it is
not done is, that it would not pay at any price.
Indeed, I grant, if it was possible in the limits of
humanity ;that you could train up a Thesiger or a
Cockburn in a state of slavery, and by (forgive the
idea, it is not mine) applying the lash of the negro
to his shoulders, then you might farm the business,
and every other business too ; you might farm
the Bishops, and even the Premiership. But
when you really cannot, why should you suppose
—why should Mr. Farr suppose—we can ?
Well, then, you ask me, aro you prepared to say
the whole class of Barristers—many most wealthy
men, with enormous incomes—are to escape, are
to pay nothing for the protection and many privi-
leges they enjoy ? Are medical men, our Coopers,
and all the rest of them, to pay nothing ? Should
you think me, sir, the Quixote of the party if I
said' I &IN- think -they -shOuld. on anything - but-
capital. If they can take their business, whatever
it is, into the market, and sell it for so much, then
I say let them. pay on what they could sell it for.
If they have money saved, let them pay on it.
I am singular, perhaps, in saying this is the only
fair principle ; but I conscientiously, after long
and wide study of the question, believe it is, and
will eventually be found so. Are these men, with
their 20,0001. a-year, to escape, then, all payments,
while a fundholder, with only 1501. a-year, pay s
on it ? Escape, no ; I didn't say so. If they are
not taxed directly, they are indirectly. The in-
come from any profession, by those very gentle-
men's admission, is regulated, in its total amount,
by the incomes derived from other sources. Re-
duce those incomes which in reality stand between
Government and professional incomes, and you re-
duce indirectly all professional, or what we may
call secondary, incomes. If the capitalist has his
income reduced by taxation, he finds he can't pay
his surgeon or his lawyer so much. His surgeon
or his lawyer, in fact, don't require so much.
What an infinite intricacy would such a principle
(if our wise men could only be brought to consider
it) save us from. Intricacy in taxation is a
national evil.
I did'nt intend to be so long, but a subject
grows on one.
Your obedient servant,
Feb. 3, 1853. FARTHER.
P.S.—lf any one questions this, I am ready to
meet him in your columns, soti permittenti. If he
questions it elsewhere, ten to one I don't happen
to see it.

THE ARMY.

THE HOUSEHOLD BRIGADE OF GUARDS.
EXCHANGE OF QUARTERS ON THE 2d op MARCH. '
Grenadier Guards, Ist battalion, from Wellington
Barracks to Chichester ; 2d battalion, from St. George's
Barracks to Wellington Barracks ; 3d battalion, from
Windsor to Portman-street Barracks. •
Coldstream Guards, Ist battalion, from Portman-
street, to St. John's Wood Barracks ; 2d battalion, from
the Tower to St. George's Barracks. •
Scots Fusilier Guards, Ist battalion, from St. John's
Wood to Windsor ; 2d battalion, from Chichester to the
Tower. •

QUEEN'S REGIMENTS IN INDlA.—There is a talk of
the reduction of the number of subalterns with the dif-
ferent regiments in India, and an increase to the number
of companies with each corps, so as to give an additional
number of captains. This, if true, may be regarded as
one of the results of Lord Hardinge's India experience.
His lordship doubtless perceived where the real weak-
ness of the reffiments lay, and he now meditates an ef-
fectual remedy. ,

The court Of inquiry into the recent proceedings of
officers of the 52d Regiment in connection with Captain
Ross, of that corps, closed its sittino.s on Saturday last,
having extended over a fortnight? It re-assembled,
however, on Monday, but was only occupied for an
hour. Saunders' News Letter of Monday, in noticing
this affair, remarks that Captain Ross was only moved
to adopt the extreme course through the strongrepresen-
tations of his relatives.

Major-General Wetherall, C.B. and K.H., the deputy
adjutant-general, has, we regret to hear, from a severe
attack of bronchitis, been absent for some days from his
official duties at the Horse Guards.
We mentioned a few months sins, deortion of the
hospital serjeant, 6fith, from this garrison, alnl that he
was seen disguised in plain clothes, wearing green spec-
tacles, proceeding in an omnibus to Canterbury. As he
was known to havntaken some 101. or 15/, with him, it
was supposed he had gone to America, as no traces of
his whereabouts could be obtained until this week, when
a report was received at head-quarters of the Hospital
Serjeant Walsh having given himself up as a deserter in
London, and on Thursday he was escorted as a prisoner
to the Heights Barracks, to await his trial by general
court-martial.—Dover Chronicle.

The freight-ship Progress, having on board the head- '
quarters and three companies of the second battalion of
the let (or Royal) Regiment of Foot, sailed from Cork
harbour, on the 3d instant, for Corfu. The following
are the numbers embarked in the above vessel, and the
names of the officers :—Numbers-1 field officer, 2 cap-
tains, 5 subalterns, 4 staff, 19 sergeants. 8 drummers,
and 330 rank and file, with 29 women and 31 children.
Names of officers—Major R. Going, commanding ;
Captains E. A. G. Muller (brevet-major) and T. M.
Byrne ; Lieutenants G. Taaffe, G. Rowland, and B.
H. E. Muller ; Ensigns R. G. Brady and R. L. Wil-
liams ; Paymaster W. J. Bampfield, Lieutenant and
Adjutant H. W. Turner; Quartermaster J. Swaine. and
Surgeon G. G. Robertson, M.D. The freight-ship
Poictiers, having on board the three remaining com-
panies of the 2d battalion Ist (or Royal) Regiment of
Foot, sailed from Cork harbour on the same day for
Corfu. The following are the numbers embarked in this
vessel, and the names of the officers :--Numbers--4
captains, 7 subalterns, 1 staff, 12 sergeants, 3 drummers,
and 230 rank and file, with 22 women and 22 chil-
dren. Names of officers—Captains B. Daveney
(brevet lieutenant-colonel), F. G. Urquhart (brevet
major), H. R. Marindin, and F. L. Whitmore ;
Lieutenants S. Vansittart, W. J. Gillum, W. F.
Scott, H. F. Bythesea, and E. T. H. L. McGuire ;
Ensigns M. A. H. Legge, and W. S. Cookworthy,
and Assistant Surgeon T. K. Birnie. - Lieut. Colonel
Bell has not embarked with the battalion, having re-
ceived a summons from the Speaker of the House of
Commons directing him to remain behind for the pur-
pose of giving evidence before a'select committee of the
house, respecting the late Cork city election. The fol-
lowing officers are attached to the depot companies of
this battalion now stationed at Fermoy—viz. Major T.
Graham, commanding; Captain J. P. Gore, J. E. Sharp,
A. Anderson, and C. M. Davenport ; Lieutenant S. G.
A. Thursby, J. A. G. Campbell. (acting paymaster),
Theo. McKenna (acting adjutant), and H. P. V. Villiers;
Ensigns E. A. Stuart, P. J. Gregory, P. G. Coney, A.
W. Low, and Assistant Surgeon R. B. Smyth, M.D.
Captain Anderson and Ensign Stuart are detatched to
Carlisle fort, Cork harbour. Colour-serjeant Michael
Hayes has been appointed serjeant-major to the depot
companies, and Regimental-quartermaster Serj. James
B. Murray remains with those companies, instead of
embarking with the battalion.

mander Alfred Ballister, accompanied the Fairy, and
will continue to do so duri.rg the trial of experiments.
Victoria and Albert, Royal: yacht, Captain W. Crispin,
will be brought down from her moorings on Monday,
and will be, docked, preparatory to her outfit in the
coming season.
Ora dit, the large war steamers, consisting of Arro-
gant, 46, Sidon, 22, Odin, 16, Leopard, 16, and Furious,
16, with two or three others, will go on an experimental
cruise. _ _ .

Prince Regent, 90 (flag, Rear Admiral Corry), Cap-
tain Hutton, will haul into dock on Thursday to clean
and examine her copper,

FEB. 6

Sprightly, steam-tender to Victory, Master Com-
mander Allen, left this port this morning, having re-
ceived orders to convey the poor boys that returned from
the Brazils in the Tyro, store-ship, and who were treated
so disgustingly by the Brazilian Government.. Most -of
the lads belong to Liverpool, to which port the Sprightly
has gone.
Asia, 84, shipped her rudder on Saturday, 'and will
come out of dock on Friday next.
Cassoon has been repaired, her leak stopped, and will
haul to her place at the north dock, on Tuesday.

SHEERNESS, FEB. 3.

The Agamemnon' 91, screw steam-ship, of 500-horse
power, Captain Sir Thomas Maitland, slipped her moor-
ings in harbour here at 7 a.m. to-day, and proceeded on
her trial trip (drawing 24 feet 3 inches aft, and 22 feet
forward) down as far as the Mouse light vessel in the
West Swin, a distance (from her moorings) of 11 nauti-
cal miles. She ran six trips between the Nore light
-vessel and the Mouse light vessel—a distance of 71 miles
—during which time she was compelled to ease her
engines and go at half speed, in consequence of her pas-
sing so many vessels in her direct course. she anchored
at the Nore at 1.30 p.m. On each trip she went round
in very little more than her own length, leaving a perfect
arc of a circle with her displacement of water around
her. She steers remarkably easy. She has to receive
about 52 tons of powder and shell on board, which will
be stowed in the fore magazine and shell-rooms. Her
trial has been most satisfactory as to her speed and
stability of machinery. Not the slightest derangement
took place in her machinery during the whole time of
her being underway, except in consequence of a quantity
of small coals collecting at the bottom of the coal bunker
delivery shoots, produced by breaking in stowing the
bunkers, the result of which was the small run through
the bars, filling the ashpits, thereby reducing the draught,
and a sufficient quantity of steam could not be obtained
at all times to keep her up to her speed, and under these
circumstances the following statement will show what
she has done :
Revolutions Nautical Geographical
Per minute. miles. miles.
▪ 60 ... 9.82 ... 11.29
601 ... 9'97 ... 11•47
• 581 ... 9'74 ... 11.20
•• • 601 10•20 ... 11.73
60 ... 11.00 ... 12.65
• • •
60 ... 9•40 ... 10.81
• • •
Making an average rate, in nautical miles, of 10.02, and
in geographical miles of 1P52, by Massey's Patent Log.
Her maximum rate, by the common log, was at the
rate of 10.2 nautical and 1113 geographical miles, and
minimum 9.8 nautical and 11.27 geographical miles.
The nautical mile being 6,075 feet and the geographical
5,280 feet, will give a difference of 795 feet—conse-
quently, 10 nautical miles will give 11'5 geographical
miles. _

Trial.
No. 1.
No. 2.
No. 3.
No. 4.
No. 5.
No. 6.

On referring to French " Encyclopedie Moderne" of
De M. Leon Renier, dated October '52, vol. xxiv., p.
234, in the copy of a letter written by Charles Renier,
it is staled most clearly—writing of the Napoleon's
speed—that she reached to 10 knots under steam alone,
and with canvas 134 knots.
The force of wind during the trial of the Agamemnon
was from five to six, fresh and strong breezes from the
south-east, and steering her course down toward the
Mouse, brought it broad on her starboard bow and abaft
the bep.zn on her run towards the Nore. There has not
been any trial of her under canvas. She has most cer-
tainly this day proved her steaming qualities, under the
disadvantages before stated, to be superior to any man-
of-viar steamer yet produced by any nation ; and well
may the sons of Albion feel proud in having such a
steam-ship of war as the Agamemnon. The Agamemnon
was visited at the Nore, after her trial trip, by Commo-
dore the Hon. Montagu Stopford, of the Waterloo, and
Captain the Hon. S. Carnegie, of the Horatio, 24,
screw steam guard-ship, both of whom highly compli-
mented the gallant commander of the Agamemnon,
Captain Sir Thomas Maitland, on the result of his trial
trip in this splendid ship of war.—Times.
Mr. Thomas Crafter, Queen's pilot at Chatham, acted
from the harbour to the Nore, and Mr. John Small
Q

.tueen's pilot, of London, acted during her experimental
trip between the Nore and Mouse. Her chief ongineer,
Mr. Alexander Leys, superintended In the engine-room.
She appeared to be perfectly under his control at a mo-
ment's notice, and we feel quite justified in saying such
a ship deserves such an engineer ; he was most ably as-
sisted by his junior engineers during the trial. The
Agamemnon remains at the Nore, and will take her
powder and shell on board to-morrow.
The Castor, 36, Commodore Christopher Wyvill,
anchored at the Nore to-day from the Cape of Good
Hope, on her way to Chatham to be paid off, and saluted
the Admiral's flag. Commodore the Hon. Montagu
Stopford proceeded down to her in the Wildfire steam-
tender, attended by Mr. Artliur Price, secretary to the
Commander-in-Chief.
The ship's company were inspected and put through
their various evolutions, after which they comn'tenced
target practice, and so precise was their firing that the
ship's launch could not have escaped scarcely a shot or
shell fired. The African steam-tug afterwards towed
the Castor into harbour, and she is now brought up off
Blackstakes. She will to-morrow discharge her powder
and shell, and forthwith proceed on to Chatham in tow
of the African and Lizard steam-vessels.

The Tyne store-ship, Master Commander Peter We'

ington, -last from. Portsmouth, arrived at the Great Nore

to-day and anchored, and shortly after her arrival the
Cuckoo steam-vessel was sent out from here and has
towed the Tyne up to Woolwich.
The Rattlesnake, Commander Henry Trollope, has
this day taken on board her guns, and her crew have
been paid six months in advance.

FEB. 5.

The Espiegle, 12, Commander George Hancock, was
taken into dry dock yesterday. Mr. T. S. Vinall,
clerk (late clerk in charge of the Bonetta), has this day
taken up his commission.
The Agamemnon, 91, screw s team-ship, Captain Sir
Thomas Maitland, remains at the Nore.
The Monarch, 84, guard-ship of ordinary, Captain
Charles Hope.—Commander Josiah Thompson, June
28, 1838, is expected here daily to take up his commis-
sion to this ship, vice Commander Henry Pryce, who is
now away volunteering for seamen.
The Rattlesnake, Commander Henry Trollope, in con-
sequence of a change of stores and provisions taking
place, will not be ready to leave here until Tuesday or
Wednesday next. She takes a complete supply for
three years, exclusive of additioiial comforts, namely-
-17,0001b5. of D. Hogarth and Co.'s preserved meats,
&c. ; 15,0001b5. of preserved vegetables,
_2,ooolbs. of
pickles, 3,0001b5. of cranberries, I,ooolbs. of jullienore,
and a large supply of other antiscorbutics. There is
also a large quantity of live stock, poultry, &c., here,
and shipped on board to-day for the ship's use.
Mr. Bourchier (acting master) passed his examination
for master to-day on board the Waterloo, 120, flag-
ship. _ _ _

The Cyclops, 6, paddle-wheel steam-frigate, Master
B. Renaud in charge, remains in the basin, waiting for
the masts and spars of the Tribune, now at Woolwich.
The Commander-in-Chief, Vice-Admiral the Hon.
Josceline Percy, returned from leave yesterday, upon
which the Commodore's flag at the main was superseded
by the Admiral's being hoisted at the fore.
Captain the Hon. Montagu Stopford yesterday mus-
tered the crews of the following ships :—Horatio,
Amphion, Barracouta, and Rattlesnake.

PLYMOUTH, FEB. 5

Argus, 6, steam-sloop, Commander Purvis, which
sailed from this port yesterday for Queenstown, is
expected to return here in a few days for orders.
Vengeance, 84, Captain Lord E. Russell, is to be paid
down on Tuesday next, when her crew will be granted
14 days leave of absence.
Rhadamanthus, steamer, Master Commander Belam,
which arrived here on Thursday evening, with a screw
for the Edinburgh, and paddle-box boats for the
Valorous, steam-frigate, and other stores, proceeds for
Pembroke with jury gear for the James Watt new screw-
steam-ship, which is to be navigated to this port as soon
as launched.
An accident occurred in our harbour on Friday after-
noon. Whilst the boat of the Cambridge, 78, with four
men in her, on duty in the harbour, was sailing just
above Torpoint, a sudden gust of wind took her, and
the boat filled. Three were saved, but ono seaman of
the ordinary, named Clatworthy, was drowned. His
body was recovered, being found entangled in the boat.
The smack Ocean, which went on the breakwater, as
reported on Friday is a total wreck.

CHATHAM, FEB. 5,

Castor, 36, Commodore WyvTll:Ca;le into harbour
this day, to be paid off.
Imperieuse, 50, Captain Watson, C. 8., is being fitted
with Grant's distilling galley. She is proceeding with
her internal fitting, and being rigged in dock, and will
be completed on the 21st of next month.
Royal George. 120, fitting for a screw, is fast progres-
sing, and will be finished in April next.
It is in contemplation by the Admiralty to send con-
victs to be employed in the dockyard again.

DEPTFORD, FEB.
_5

The artificers employed in the conversion of the Han-
nibal, 90, screw-ship, building at Deptford, are as nu-
merous and as busy as bees, and great progress is being
made on this noble ship, which will be ready for launch-
ing about the beginning of June next.
The first payment of the allotments by the storekeeper
of the dockyard since its transfer from the storekeeper
of the victualling yard was made on Saturday last.