The Sun.
London, England, 1853-05-16 00:00:00

THE SUN, LONDON, MONDAY EVENING, MAY 16, 1 b 53.

done—nothing, indeed,- absolutely' nothing cal-
culated to diminish materially the evils now,
we may say, universally recognised. It is
known perfectly well by this time that, as
affairs are at present regulated, the condition of
the labouring classes in our large.towns, but more
especially in our metropolis, is nearly as bad as
bad can be, in all that relates not merely to what
are known as the ordinary amenities of life, but
sometimes to the homeliest comforts and sometimes
even to the commonest necessaries of existence.
It is known, for example, that thousands are
huddled together indiscriminately in the foulest
quarters of the capital without any regard what-
ever either to decency or to cleanliness. It is
known that these unfortunate classes of society
are altogether shut out from the privacy of home
and its attendant sources of happiness. It is
known that among them it is the custom for several
families to be crowded together in a single apart-
ment. It is known that they seldom breathe fresh
air, and that their health is consequently sacri-
ficed. It is known that their ideas of morality
not less than the powers of their constitution, are
seriously undermined. All these things, we say,
are by this time perfectly well known—and yet
how much has been attempted with a view to
their amelioration ? How much? Answer that,
Earl of SRAFTESEURY ! Answer it, Mr. G. A.
WALKER ! Answer it, Dr. SOUTHWOOD SMITH !
Answer it, Mr. EDWIN CmanwicK ! How much?
Look around us at those reeking graveyards, at
those penny lodging houses in the back slums, at
those dens of filth, and vice, and degradation,
festering in the midst even of our more fashion-
able neighbourhoods—and then acknowledge that
we have not exaggerated when we have declared
that, comparatively speaking, absolutely nothing
has been accomplished !
London, however, must at length in this
matter be up and doing, for in Paris they are dis-
playing an activity which woe to us if we do not
emulate 1 It had recently become notorious that
the rent of houses in the French capital had,
throligh a variety of causes, become suddenly and
considerably augmented—so suddenly and so con-
siderably that many of the labouring people had
been compelled abruptly to change their resi-
dences. A careful examination into the difficulty
was consequently at once entered upon by the
Government. It was hoped that through these
inquiries there might ultimately be found out
some rational means of extrication. That hope
has already been fulfilled. It has been decided
to carry immediately into effect another of
the humane projects of his Majesty the EM-
PEROR. Everybody knows that NAPOLEON 111.
has long cherished the idea of bettering the
condition of the toiling multitude. During
his six years' captivity in the fortress of Ham as a
political prisoner, he compiled that thoughtful and
remarkable treatise which is strikingly entitled
" The Extinction of Pauperism," and which must
ever stamp the mind of the Prince as that of a
statesman and a philanthropist. The hope of
ameliorating the miseries of the poor, and of ele-
vating the position of the labourer, constitutes, in
fact, the noblest phase in the wide ambition of the
French Sovereign. That ambition has been some
time in process of development. His Imperial
MAJESTY has long regarded the fate of the humbler
ranks of society in his dominions as the peculiar
object of his solicitude. Having their interests in
consideration, he organised the institution of the
Sanitary Commissioners. He has with the same
magnanimous purpose in view, decreed that the
funerals of the poor shall receive, no less than
those of the rich, the consolatory and consecrating
honours of religion. Another fruit of the same
benevolence, again, was that law of April 13,
1850, which has reference to unwholesome lodg-
ings and their improvement. Besides that, there
were—the law of January 22, 1851, relative to legal
assistance to the poor, and the law of February
3, 1851, encouraging the erection of public baths
and washhouses by a system of model establish-
ments. Extending his generous efforts over
the whole surface of industrial society, the EM-
PEROR has now resolved to signalise his reign by
a yet more practical evidence of his philanthropy.
It is observable in the instance to which we would
here direct general and particular observation.
His Government has decided, in obedience to
the suggestions of his Imperial MAJESTY, to
carry out forthwith a- yet more magnificent
effort of popular amelioration. In other words,
it has resolved that, in addition to all previous
endeavours in the way of improvement, " New
buildings of several storeys, with furnished and
unfurnished lodgings, for unmarried workmen, as
well as for families, shall be raised immediately in
several parts of Paris, on sites selected with care,
in the neighbourhood of the great works now ad-
vancing, and that these lodgings shall be so
arranged as to unite to economy of rent all the
desirable conditions of salubrity, comfort, and
morality." That is the gist of an announcement
made within the last few days in the columns of
the Moniteur. It is added by the official organ,
that the task of executing this design has
been confided to contractors who, besides
thoroughly appreciating the views of the EMPEROR;
are resolved to carry them into effect, and are
perfectly competent to insure their realisation.
It appears, moreover, that the proposed works are
to be executed in conformity with plans and esti-
mates agreed to by the Minister of the Interior.
Assurances are already given that, under the
guardianship of that admixistrator, the rents will
be arranged in such proportions that the new con-
structions cannot possibly degenerate into an object
of mere speculation. Let it be particularly re-
marked, moreover, that the State has at once

undertaken to incur a portion of whatever expen-
diture may be required in the carrying out of the
whole enterprise. "We shall consequently," says
the Moniteur, " see in succession the removal of
these wretched dens, deprived of air and light, in
which the families of workmen were huddled to-
gether pell-mell, to the detriment of their
health and of their morality, as if to shame our
civilisation" : adding, "In the place of these in-
convenient and unwholesome habitations, there
will be raised large buildings, in which a con-
siderable number of workmen will find comfort-
able lodgings, warmed, lighted, well-aired, and
having water in abundance." Are we not right
in designating this a humane and beautiful enter-
prise ?

Beyond the undertaking above explained it is
proposed, by the Imperial Government of France,
to erec on the most favourable condi-
tions, " separate houses for persons of mode-
rate means, for clerks with small salaries, in
a word, for middling incomes." And it is not in-
tended that these advantages should be in anyway
restricted to the metropolis. It is proposed, on
the contrary, that the system shall ultimately be
extended throughout all the large towns in the
French EMPEROR'S dominions. Victories such as
these over the miseries and sufferings of the popu-
lation will be better for the fame of the Third
NAPOLEON, and better, let us add, for the popu-
larity of his Government, than an Ulm, or a
Wagram, or a Marengo, or an Austerlitz. They
promise largely for the felicity of his reign, and
for its real splendour. Would to GOD that they
might excite a noble emulation in the bosom of
our own Government

We have pointed out some of the grave objec-
tions to the duties on successions contemplated by
Mr. GLADSTONE, and explained the great superio-
rity as a fiscal instrument of a judicious and fairly
apportioned property tax, levied by equal annual
payments according to the capitalised value of the
propel ty chargeable, over one payable in much
larger sums, but recurring at uncertain periods,
and dopendent on the duration of human life, and
varying
in amount according to the degree of
consanguinity
existing between the deceased and
his su ecessor. Having thus shown that the prin-
ciple a ;bout to be adopted is erroneous, and that
its ope ration will be deeply injurious to the rising
genera tion ; that it is altogether opposed to public
policy, and the best interests of the community,
we shy Lll now consider the details, so far as they
have been submitted by the Chancellor of the
Exchequer, and which, we confess, appear
to us to be by no means adequate to the
exigoicies of the case, or calculated to give
effect, to the doctrine, go boldly enunciated

by the Right Honourable Gentleman, of the im-
perative necessity of equalising the duties on all
descriptions of property, real or personal, settled
or unsettled—a doctrine that commanded the uni-
versal assent of all disinterested and unprejudiced
persons.

I In the first place, then, it must be remembered
that there is to be no change or alteration of any
kind in the Stamp Duties, in Probates or Letters of
Administration. Now, these duties produce nearly
as much as the Legacy Duties. They are imposed
on the same events—the death of an owner of
property, and the transfer of that property to a
successor, either in accordance with the will of the
deceased, or in the event of his intestacy, under
the provisions of the Statute of Administrations.
Mr. GLA.DSTONE declares that the tax amounts to
2, 22, or, in extreme cases, 4 per cent.; and, as
he estimates the average of the Legacy Duties
at 2 4-sths per cent., we may, for the
purpose of our argument, assume that the duty
on Probates- and Legacies realise nearly equal
amounts to the Exchequer. There are some dif-
ferences in the mode of collection. The Probate
Duty must be paid before there can be any inter-
ference with the assets of the deceased, before a
single shilling can be received, and, as a neces-
sary consequence, before a single debt can be
liquidated. No matter how urgent may be the
claims on the estate, nothing can be done until a
large sum, amounting, on a moderate estate of
10,0001., to 2001. on Probates, and 3001. on
Letters of Administration, and that in addition
to the other enormous expenses incidental to pro-
ceedings in the Prerogative Court. Much prac-
tical inconvenience is occasioned by this prelimi-
nary demand ; but that by no means constitutes
its most objectionable feature. The tax must, in
the first instance, be paid on the entire assets, no al-
lowance being made for the debts payable thereout.
Let us, then, take the case of a merchant who had
large transactions, whose assets of every kind might
amount to 100,000/., although his clear capital
after full satisfaction of all his debts and liabili-
ties, would be less than 20,000/. The party en-
trusted with the management of his affairs would
be obliged to pay a stamp duty of 1,5001., or, if
the deceased left no will, of 2,250/. before he could
proceed to the just administration of the assets.
This might create an almost insuperable difficulty.
The greatest practical inconvenience is frequently
occasioned thereby—but there is no resource.
The grievance must be submitted to, and curses
both loud and deep are poured forth against the
iniquitous system.
It may be said that this duty will be returned
when all the debts have been paid. To some ex-
tent this is true, but not entirely so. In order
to obtain a return of the duty proof of pay-
ment must be given, and that within a
limited time. Now, there are many debts
of long standing, for which ample security
has been given, with which there is no desire on
the part either of the creditor or the debtor to
interfere. This may occur in the case of a sub-
mortgage, or a change upon a leasehold estate. It
may be very injurious to the interests of all par-
ties concerned to be compelled to call in or realise
the security, .but unless it be done, and a re-
ceipt in full produced, the duty will not be re-
turned. Great hardships are thus occasioned,
the first claim being frequently relinquished rather
than sulimit to the losses consequent upon paying
off the charge. As an illustration, we may men-
tion a case that occurred within our own know-
ledge. A gentleman died, leaving to his chil-
dren a leasehold property held for a long term of
years, and mortgaged for three-fourths of its
value. The Probate Duty was paid in due course,
as if the fullamount belonged to the estate of the de-
ceased. An application to be alowed to pay only
on the equity of redemption was disdainfully re-
jected ; and when there was a subsequent attempt
made to obtain some allowance on account of the
mortgage, the acting executor was informed, with
that scant courtev for which officials in all parts
of the United Kingdom have obtained a painful
notoriety; that when he chose to pay off the
mortgage, and give sufficient proof to the office
that he had done so, that the allowance would be
made, but not otherwise, and that it was useless
to trouble the Board with applications until he
did so. On calculating the a-mount of costs that
would be incurred in raising money to pay off this
mortgage, it was found that it would be about the
same as that to be retrieved ; and as there were
other reasons that rendered a change impolitic,
the parties were obliged to submit to the loss, and
the children—who had been reduced from wealth
to comparative poverty by the death of their
father, who had been in receipt of a pro-
fessional income of 3,0001. per annum—were
mulcted of 8 per cent, on the scanty portions
that remained for them after their irreparable

loss.
There is another objection in the distinction
between the Duties on Wills and on Letters of Ad-
ministration, amounting to no less than 50 per
cent., the latter invariably being charged one-
third more than the former—a distinction that
cannot be justified or defended. There is also a
considerable inequality between the rates levied,
some small estates paying considerably higher in
proportion than larger properties. For instance,
if a tradesman dies intestate, leaving 1,000/. to
his family, the administration duy will be 451.,
or 41- per cent, on the total amount of his assets,
while in the case of a man who left a will dispos-
ing of property amounting to within a few pounds
of 60,0001., the stamp would be only 7501., or 1±
per cent. less than one-third of that charged on
the 1,0001., or little more than two-fifths of what
would be charged if the 1,0001. had been disposed
of by will.
We have pointed out those grievances to which
the inheritors of unsettled personalty are sub-
jected--to ask why it is that settled personalty and
real estate are still to be exempted from the ope-
ration of the Probate Duties, or a distinction
which Mr. GLADSTONE has clearly shown to be so
unjust and untenable, should be permitted to con-
tinue ? If there are to be any charges on succes-
sions they should be consolidated, and every
description of property brought within their
operation. They are occasioned by one event.
Why should there be a double machinery made
use of for ascertaining the amounts, and additional
vexation and trouble imposed on the executors ?
Mr. GLADSTONE, however, while professing to act
fairly, unduly favours real and settled estates, not
only in continuing their exemption from Probate
Duties, but also in the distinction between rate-
able and non-rateable property (of which more
anon). If the question is indeed to be perma-
nently settled, let it be placed on a broad and
equitable foundation. If the people are to choose
between a Property Tax, properly so called, and a
tax on successions, let it be understood distinctly
and unequivocally what the matters are between
which they are called upon to decide, and make
an election.

DEATH OF THE CITY CHAMBERLAIN.—This melan-
choly event which had been expected for some time
past, took place yesterday afternoon about five o'clock,
and a communication to that effect was immediately
made at the Mans:on-house. The deceased gentleman,
Mr. Browne, was about 80 years of age, and was
formerly one of the Aldermen, several of whom are
now candidates. The value of the appointment is about
3,0001. a-year.
THE VACANT MASTERSHIP OF THE EXCHEQUER.
We have great pleasure in announcing that the Chief
Baron of the Exchequer has appointed Mr. J. Templar,
who has for some time so ably practised as a special
pleader, to the vacant Mastership of the Exchequer.
The announcement of this appointment, which is alike
honourable to Sir Frederick Pollock and Mr. Templar,
will, doubtless, be received with satisfac:;ion by the pro-
fession.

DR. REID.—The Long-pending differences between
Dr. Reid and the Offioe of Works and Public Buildings
on the subject of warming and ventilating the new
Houses of Parliament, have at length been brought to a
close by a court of arbitration. The arbitrators nomi-
nated respectively by the office and Dr. Reid, were W.
Forsyth, Esq., barrister-at-law, and John Forbes, M.D.
After a long and elahorate investigation of the whole
case, the arbitrators gave their award against the Go-
vernment and in favour of Dr. Reid, adjudging to the
latter gentleman 3,250 Z.

DEPARTURE OF THE AMERICAN MAILS.—On Sunday
shortly after noon, th e British and North American
Royal Mail steam-slip Europa,' Captain Shannon,
sailed from the Mersey, with the usual mails for the
United States and British possessions in North Ame-
rica, a full number of passengers, and a large cargo of
valuable merchandise on board. Her mails were carried
out in charge of Li( Wenant Reed, R.N., Admiralty
agent.

MONEY MARKET AND COMMERCIAL
INTELLIGENCE-(THIS DAY.)

aITY, TWO O'CLOCK.

The sales of Cot ton at Liverpool on Saturday were
7,000 bales, of which 1,000 American were taken
for export and:on. speculation. The market closed
firmly without alteration in prices. The sales com-
prised 5,500 American, 280 Pernam and Maran-
ham, at 6d. to 7/d. ; 140 Bahia, at 6kd. to 6&d. ;
600 Egyptian at 6d. to 9d. ; and 500 Surat, at
31d. to 4p. per lb. Railway Shares were very
dull, at lower prices.

The ship Oxford, from Port Philip, is announced
as being off Plymouth, with about half a ton of
gold on board. Her dates are only to the 4th
of February. The Sarah Sands steamer is much
overdue.

The Overland commercial advices are of nearly
the same tenour as those previously brought to
hand. At Bombay money was easy. Tonnage
was scarce. At Calcutta business was not brisk,
though steady, and the exchange was id. higher, be-
ing 2s. id. to 2s. Id. per rupee. The Canton market
for imports was livelier, but operations were
checked by the spread of the rebellion. In tea
there were but limited transactions. The quantity
exported to England was considerably in excess of
last year. At Hong Kong there was more demand
for imports, lower prices being accepted. The de-
struction among shipping off the coast of Madras
will probably cause a rise in freights.
The steamer from New York has on board
201,000 dollars. A statement of the operations of
the Philadelphia Mint, during the month of April,
shows that :

"It appears by this that the deposits of gold for the
month were $4,766,000, nearly all of which is from
California. The silver bullion deposited was $2,550,000.
The gold coinage for the month was $5,305,080, about
four-fifths of which was in double eagles. The silver
coinage was $419,007, the most of which was in quar-
ters, under the new act. A liberal amount of dimes
and half-dimes also were coined. A very considerable
amount of cents and half-cents were coined. The in-
crease in deposits of gold in the first four months of
1853, compared with the corresponding period in 1852,
amounts to $6,655,769."

The following from New York may be interesting
to parties connected with gold companies :
" The public trial of Berdan's amalgamator (announced
on Thursday) came off yesterday, at 10 a.m., at the
Novelty Works. Ninety-eight lbs. of auriferous quartz
from Otter Creek, California, were placed in the receiv-
ing bowl, together with some thirty-four lbs. of mercury.
The net result, after crushing and causing the mercury
to evaporate, was the production of a button of pure gold
weighing 14 ounce, which, together with a portion of
the tailings, was handed to Dr. Chilton, who will ascer-
tain the purity of the gold, test the tailings for any metal
that may remain therein, and communicate the result of
his researches to the committee appointed by the meeting
of yesterday. Their report will be interesting, as it will
determine the value of the amalgamator.

The Treasuries of the United States appear to be
fuller than was ever before known, the total sum
deposited exceeding 19,000,000 dollars. This lock-
ing up of the precious metals is evidently injurious
to traders.

The English Funds continue heavy. Consols
are 100 a for Transfer, and 1001 1 for Account.
The New 31- r Cents. have been 102 - and the
3 per Cents. 99g . Bank Stock is well supported
at 228. South Sea Old Annuities bring 991, and
the New 100* Exchequer Bills of June are marked
2s. to 65., and India Bonds 255. premium.
Foreign Securities are not much dealt in. Mex-
ican Bonds have been 268 f, being heavy. Peru-
vian Scrip is worth 3 premium. Buenos Ayres
Stock is firm at 721-. The Swedish Loan is at 11
discount. Greek Bonds are at 9k to 10. A Rail-
way and a Bank for Greece are now stated to be
forming, and the Stock would b 3 received in part
payment. Spanish Mew Deferred Bonds are at
221 Sardinian Stock realises 981. Dutch 2$
per Cents. have been done at 65k, and Russian 4i
per Cents. at 104 i.
Railway Shares have been affected by the ar-
rangements connected with the settlement of the
account. York and North Midland, Oxford and
Wolverhampton, and Caledonian are higher. Great
Northern are drooping. French Shares are
buoyant.
Gold Mines Shares are quiet at the previous
rates. The Land Companies Shares are very flat ;
and the Banks quiet, except Oriental, which again
are higher.
The railway meetings announced are the follow-
ing :

COMPANT. DATE. PLACE, &C.
Charleroi and Erquelines May 31, Charleroi.
Cork and Bandon May 20, 17, Gracechurch-

street.
Eastern Counties May 18, London Tavern.
Killarney Junction. May 31, Dublin.
London and South-Western May 19, 34, York-road,

Lambeth.
Man., Sheffield, and Lincoln June 8, Manchester.
Thames Haven May 23, London Tavern.
The non-official prices are Metcalfe Mine, 12 to
j ; Jamaica, 4 to. 5.1 ; Sue River, 1i ; Canada
Trunk Railway, to ; Central of France, 2to f ,
and Berlin Waterworks, z premium.

BRITISH FUNDS AT ONE O'CLOCK THIS DAY.
(From the Official List.)
Business done.
Bank Stock
3 per Cent. Reduced Annuities 99 R
3 per Cent. Consols Annuities
New 34 per Cent. Annuities
India Bonds, £lOOO
Ditto, under £lOOO 25 p
South Sea Old Annuities 991
South Sea New Annuities
Consols for Account Ist Juno
Exchequer Bills Id. June March.
£lOOO.. 6 2 6 2
£5OO 6 2
Small 6 2
PRICE OF FOREIGN FUNDS AT ONE O'CLOCK.
Buenos Ayres Bonds, 6 per Cent —
Ditto for the Account
Greek Bonds, Red
Ditto, Blue
Mexican 3 par Cent.
Ditto for the. Account 26 i
Peruvian Bonds, 41 per Cent.
Peruvian Scrip 3 p
Russian Bonds, 4; per Cent lo4i "
Sardinian Bonds, 5 per Cent.
Spanish 3 per Cent., New Deferred 23i 1
Swedish Loan ....... ........ .......... ........
Dividends on the above payable in London.
Dutch Exchange, 2i per Cent. 12 Gu11.
Ditto 4 per Cent. Oertificates..........

Consols
Ditto June Account

HALF-PAST TWO.
ioN
locq

THE MINISTRY.—The Earl of Aberdeen remains in
London. Lord John Russell is staying at his residence,
Pembroke Lodge, Richmond Park, where he has been
confined to the house during the last three days, owing
to a cold which has affected his throat. The Duke of
Newcastle left London on Saturday to spend the
Whitsun holidays at his seat Clumber Park, Notting-
hamshire The Chancellor of the Exchequer left town
on Saturday evening at five o'clock, with Mrs. Glad-
stone and two children, for the residence of the Hon.
Mrs. Talbot, at Falconhurst Lodge, Kent, where they
will remain till Thursday afternoon. Lord Granville is
staying in Dublin, having travelled thither in order to
take part in the ceremony of the opening of the Great
Industrial Exhibit:7*n. Lord Palmerston and Mr.
Sidney Herbert left town on Saturday to pass the recess
at their country seats. Lord Granville returns from
Dublin towards the hitter part of the week, and all the
members of the cabinet are expected to re-assemble in
the metropolis on Thursday next.—Sunday Paper.
CHARGE OF MURDER AGAINST A YOUTH UNDER TEN
YEARS.---Very considerable excitement has prevailed in
the neighbourhood of Keynsham, Somerset, in conse-
quence of a charge of murder raving been preferred
against a lad named Edwin Hacker, under ten years of
age, the son of a lime-burner, of a youth six years of
age, named Thomas Saunders, by wilfully drowning him.
On the 26th of April last the little boy left his grand-
father's, at 9 o'clock, to go to school, but never returned,
nor could any tidings be obtained respecting him.
Fearing that he had fallen into the river Avon, it
was dragged, but without success, and the whole
matter remained enveloped in mystery until three days
had elapsed, when Hacker and a little boy of eleven
years of age, named Evans, stated that little Saunders
had fallen into the river and was drowned. Some days
afterwards it got abroad that Evans had stated that he
saw Hacker wilfully push Saunders into the water at
Swinford, and that he, Evans, wanted to run to the mill,
which was close at hand, for assistance, but that Hacker
threw him down and held him, and threatened to
throw him in the river. The police authorities having
~investigated the matter Hacker was apprehended,
taken before Mr. Hughes, one of the justices for the
county of Gloucester, and remanded on bail. In the
mean time, on Wednesday, the body was found in the
river Avon, near Keynsham. An inquest was held on
Saturday at the Lamb and Lark Inn, Keynsham. The
lad Evans deposed that on the 26th of April he was in
Swinford Meadow, and that Hacker (the prisoner) was
also there, and was lying down. The little boy Saunders
came along at the time, and threw himself round
Hackers neck, which made him very angry. Saunders
then wenb to the bank of the river, where it
was very steep, and was picking sorrel. Hacker
went behind him, and pushed him into the river.
He saw him struggling in the water for about
minutes. When he was pushed in, Hacker tried to pull
him out, but could not reach him. Witness wanted to
go to the mill, which was about a minute's walk off, to
get assistance, and could have done so, but Hacker
would not let him, and threw him down and held him.
Hacker afterwards said, " Don't you say anything
about it and I will give you something ; but if you do,
I will throw you in and myself also." After some fur-
ther evidence the jury returned a verdict of wilful mur-
der against the boy Hacker, who was .then o;:emitted
fcr trial.