The Sun.
London, England, 1853-04-23 00:00:00

CLERICAL, MEDICAL, AND GENERAL, on incomes derived from skill and intelligence as
ASSURANCE SOClETY.tcompared with those derived from real property ;
sukinlvo7-IB3olnlns2V hwaayseardeedn t declaredo the the last n January, 1852, the
Policies,' producing a Bonus vary- nor for still continuing TWO HEAVY TAXES on the
ing with the different ages from 24%:13 5t50
1. os
per cent.
per en
onthcePtr. on thequestion classes in as compared with the landlord Premiums
paid during the five years, or from .
Sam Assured.
class. Mr. GLADSTONE, in his admirably facile
The small share of Profit divisiblehstsutruetdure
willam hoenrgeatfhtee;Sdherairvee and apparently logical style of speaking, is, in truth,
-
nolders being now
without provided for, the A
11 the benefits obtainable from a Mutual Office, any Liability
a very audacious vender of counterfeit logic.
Risk of Partnership.
One-half the life premium for the first five years may remain on Appearing to discard the brilliancies of oratory,
credit.
Invalid Lives may be assured at rates proportioned to the risk. and to appeal to the understanding chiefly, he
Claims paid thirty days after proof of death, and all Policies are consciously, or unconsciously—the latter we believe
Indisputable except in cases of fraud.
for the most part—beguiles his hearers, as he has
The last year's Report (just printed) can be obtained free of
GEORGE H. PINCKARD, Resident Secretary.
Great Russell street, Bloomsbury, London. beguiled himself, by fallacies, which we detect ere
99, -
we get home. Take the present instance. He is
determined to adhere to his Income Tax crotchet.
As the Times even yet observes, it is clear to
everybody else what are precarious incomes
and what are not. Mr. GLADSTONE cannot, how-
. ever, discern the difference, and asks with infan-
tine simplicity, "What is precarious income ?"
Hence lie is equally unable to see that any ap-
proximation to justice on this point is infinitely
better than the present gross injustice. Indeed,
by playing fast and loose with these con-
flicting arguments—now arguing that there was
no difference, or next to none, now that though
a difference must be confessed, yet that lie could
not find any means to deal with that difference—
he disclosed pretty plainly the special pleader for
a foregone conclusion ; and this is " the clean
breast of it" which Lord JOHN RUSSELL promised
at Guildhall his Government would make, if they
could not better the present assessment.
Well, having announced that he must leave
the incomes of the " skilful and intelligent "
exposed to the unmitigated depredations of his
Income-Tax collectors, he proposes to " equalise"
the affair another way. And how ? Of course by
laying some compensating tax on " the lazy
classes," as he terms them, who have and work
not, those who live on the proceeds of real pro-
perty. No such thing. He turns round to these
latter classes and merely asks them to quiet the
skilled and intelligent by paying one-half of a cer-
tain tax from which, in thoroughly feudal style,
they had previously exempted themselves. By
downright fraud in Mr. PITT'S time, a fraud which
that great man did his best to prevent—Land-
lords exempted themselves from Legacy and
Probate Duties, and laid them upon all other
persons ! The day of reckoning has been
long deferred ; the landlords, in fact, owe
"skill and intelligence" some. 250,000,0001. for
the past ; yet Mr. GLADSTONE had the boldness
to represent this as an equalising of any injustice
done us by the Income Tax. These duties were
like the Corn Laws—only in another form—a
feudal monopoly. It was a tax evaded for the
benefit of their own class, requiring all these years
to pay some 5,000,000/. or so more of Customs
and Excise Duties, just as the Porn Laws were a
tax laid upon us direct to fill their pockets. This
monopoly he now partly repeals, and then has the
hardihood to tell us that the "workers," in con-
sequence, are put on a par "with the lazy !"—that
we are to submit to fiscal plunder No. 1, because
we are delivered from fiscal plunder No. 2. We
do hope that the representatives of the in-
jured classes will lift up this flimsy veil before an
indignant House. If the " Manchester School "
fail in their especial department now, we have
done with them for ever.
We are left, then, to an unjust Income Tax.
But this is not all: we are left to pay two or three
millions annually, in the shape of Probate Duties,
for it is we who pay it. Mr. GLADSTONE—as
"unable" as ever Sir C. WOOD was, when justice
for the many against the landlords is concerned—
is unable to touch the Probate Duties yet ! Why
unable ? What is there in them more difficult to
handle than in the Legacy Duties ? Why cannot
the maximum value of real estate be sworn to on
a valuation as well as the goods and chattels of a
poor tradesman, or of the deceased proprietor him-
self ? This duty, too, would begin to come
in very quickly, as it is paid on proving the
will. There is, and there can be, no reason for
deferring charging real estate with Probate Duty,
but Mr. GnAnsToNE's determination to make skill
and intelligence pay two or three millions more as
yet of Excise or Customs. And for what ? That
he may spare landlords, keep on the taxes on
knowledge, retain duties on butter, cheese, salt
meat, and eggs, and have 50,000/. a-year to spare
to secure the good-will of the Times !
It is clear, therefore, as we observed at the
beginning, that "skill and intelligence," in the
hands of Mr. GLADSTONE, are left virtually sub-
ject to two unrighteous taxes. One, the amount
which they unjustly pay towards the Income Tax,
and which they are to bear for seven years more,
most assuredly to find the then CHANCELLOR of the
EXCHEQUER a very LABAN, who will demand
another seven years' service for some beloved
object. The only thing Mr. GLADSTONE has
really done is to set the fashion of renewals for
seven years instead of three. The second tax
he saddles us with is the Probate Duties,
which, if paid by all real property, would amount,
we believe, to more than 3,000,000/., since a large
portion of such property now escapes Probate Duty,
though paying Legacy Duty. And this 3,000,0001.
we have to make good. It is scarcely, indeed,
possible to compute how much we lose for want
of this 3,000,000/. The briskness of trade con-
sequent on repealing`the Taxes on Knowledge, and
the free circulation of millions of Advertisements ;
the uselessness of Education Grants, when every
man would educate himself to read his cheap daily
paper; the increased consumption of the few main
articles, on which taxes need to remain, in the
Customs ; the Post-office and Stamp-office both
feeling the profitable effects of expanding educa-
tion and commerce—we repeat, the glorious work-
ing of an honest dealing with the Probate Duties
alone can hardly be over-estimated. Unfair as
the bargain would still have been, we should cer-.
tainly have uttered somewhat fewer groans if,'
with the wicked schedule D still pressing upon
us, we had been relieved from all the odious taxes
with which we are still loaded to pay the share of
Probate Duties which belorg, in all equity, to
wealthy Dukes, Lords, and Squires.

THEATRE ROYAL, HAYMARKET.

Under the Management of Mr. Buckstone.
THIS EVENING, APRIL 23,
Will be performed ELOPEMENTS IN BMW LIFE. By Messrs,
B. Sullivan, Chippendale, Howe, W. Farren, Buckstone, and Comp.
ton : Mesdames Flizvvilliam, Reynolds, L. S. Buckingham, &c.
After which MR. BUCKSTONWS ASCENT OF MOUNT PAR.
EASSUS.
To conclude with OUR MARY ANNE.

ROYAL. PRINCESS'S THEATRE, OXFORD-STREET.
Under the Management of Air. Charles Kean.
THIS EVENING, APRIL 23,
Will be performed the new and original Comedy, in three acts, by
Douglas Jerrold, entitled ST. 1111'ID ; or, Dorothy's Fortune.
Principal characters by Messrs. Wright, W. Lacy, Harley, J. Vin-
ling, Terry, F. Cooke, Everett, and Chester; Mrs. W. Laey and Miss
Murray.
After which will be rerfirmed the new Drama, adapted from
the French of Mons. Scribe, by Mr. Paigrave Simpson, called
}MARCO SPADA.

ROYAL LYCEUM THEATRE.
Under the Management of Madame VeetsiS.
THIS EVENING, Apaii 23,
Will be performed A HOUSE OUT OF WINDOWS.
After which, A.S.S. (first time).
To be ((Towed by USED UP. Principal character Mr. C.
Mathews.
To conclude with LITTLE TODDLEKINS.

THEATRE ROYAL ADELPHL
Proprietor, Mr. B. Webster. —Directress, Madame Celeste.
THIS EVENING, APam 23,
Will be performed A DESPERATE GAME.
After which, MASKS AND FACES; or, Before and Behind the
Curtain—by Messrs. B Webster, L. Murray, Money, P. Bedford, and
0. Smith ; Mesdames Celeste, Woolgar, &c.
To be followed by BETSY BAKER—by Mr. and Mrs. Keeley.
To conclude with PEPIN() TEE DUMB BOY, AND PUG, MS
MOl4 KEY.

ROYAL OLYMPIC; THEATRE.
Lessee and Manager. Mr. Farren.

THIS EVENING, APRIL 23,

WM be performed THE ROADTO RUIN. Characters by
Messrs. Farren, H. Marston, H. Farren, G. Cooke, Eiddear, Morgan,
Bender, and Kinloch ; Mesdames A. Phillips and E. Turner.
After which, UNCLE CROTCHET.
To c nclude with THE FLYING DUTCHMAN. Supported by
Mes rs. ii. Marston, F. Robson, atd Ccoke ; Mesdames A. Phillips
And H. Gordon.

ASTLEY'S ROYAL AMPHITHEATRE.
Sole Lessee and Manager, Mr. W. Cooke.
Brilliant career of the New Spectacle. The extraordinary and
novel Feats of the Horses, the Passage of the Burning Wood, the
Leap through Fire, and the terrific spring of Amakosa's Steed trom
the fearful Heights of the Umtata, continue to be nightly received
with increased astonishment and enthusiastic approbaton. Thu
training of the Horses for these astounding Feats has occupied
Mr. W. Cooke's unremitting attention for months past.
THIS EVENING, APRIL 23,

The Performances will, as during the week, commence with the
highly successful and magnificent spectacle of AMAKOSA ; or,
Scenes of Kafir Warfare ; with all its new, beautiful, scenic, inte-
resting, dramatic, and astonishing Equestrian effects.
To be followed by a most novel and brilliant Routine of Gymnas-
and Equestrian Achievementi in the Scones of the ARENA, sup-
ported by the most eminent British and Continental Artistes Of tt e
day.
To conclude with a Popular FARCE.
Wm-office open daily from Eleven to Fonr. Stage Manager, Mr.
W. West.

lIIGII WATER AT LONDON BRIDGE.
Tnta DAT —Morning 28 min. after 1 I Evening 47 min.aft. 1
To-Mottaow—Morning min. after 2 Evening 27 min.aft. 2

THE WEATHER.—Sere OPPICS, APRIL 23.
THERMOMETER, IN THE SHADE.
52 —highest since noon yesterday.
42—lowest this morning and during the night.
50— this day at noon.

BAROMETER, 29'92.
WIND, N.—Fair, but slightly overcast.

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tit at,),.

>1431
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COURT CIRCULAR.

His Royal Highness Prince Albert, attended by Lieu
tentnt-Colonel F. H. Seymour, inspected the Exhibi
tion of the Society of Painters in Water-colours, in Pall.
mall East, yesterday afternoon.
Her Royal Highness the Duchess of Kent, accompa-
nied by her Serene Highness the Princess of Hohenlohe,
and attended by Lady Anna Maria Dawson and Sir
George Couper, paid a visit to the Exhibition of Painters
in Water-colours, in Pall-mall East, yesterday.
General Mendiburu, Peruvian Minister; D. Jose An-
tolin Rodulfo, Secretary of Legation ; Doctor D. Julian
Sandoval, and Captain D. Mariano de la Fuente, At-
taches of the Legation, were present at the Levee held
by his Royal Highness Prince Albert last Wednesday.
The following Members of the House of Commons—
Mr. Milner Gibson, Sir J. Wahnsley, Mr. Cobden, Mr.
Bright, Mr. Williams, Mr. Hadfield, Mr. Ewart, Mr.
John Cheetham, Mr. J. B. Smith, Sir John Shelley, and
Mr. Wilkinson, had an interview yesterday with the
Chancellor of the Exchequer at his official residence, in
Downing-street, on the subject of the taxes on adver-
tisements and newspapers.
A deputation from the Directors of the West-end and
Crystal Palace Railway Company had an interview with
Sir William Molesworth yesterday, at the office of
Works and Public Buildings, in Whitehall-place. The
deputation consisted of Sir Joseph Paxton, Mr. .Geach,
M.P., Mr. Fuller, with Mr. Farquhar (solicitor) and
Mr. Fulton, the engineer.
Dispatches were sent to the Governor-General of Ca-
nada, yesterday, from the Colonial-office.

TAXES ON KNOWLEDGE.—At a public meeting held
Chan-
street
cellor of the Exchequer's budget referring to the taxes
Tower Hamlets, to consider that por
last evening at the Literary Institutiont,.oMn
°orPef the
knowledge, the following resolutions were ounani-
mously agreed to :—" That the plan proposed by
Chancellor of the Exchequer, of continuing the the
adver-
tisement duty, and taking the stamp off the supplement,
is eminently calculated to ,Tivet the fetters of the press,
and can only be considered as a bribe to the Times
newspaper." "That a petition, praying for the total
repeal of all the taxes on knowledge, signed by the
chairman on behalf of the meeting, be forwarded to Sir
William Clay for presentation to Parliament, with a re-
quest that be will support its prayer."
morning
HUDDERSFlELDtrenrinnogonfi:o_ from
Tthhee
declaration
n osft I t UieeD
0;0E0.11 lel F 3,
stFcligkLuDat F,c
ear ittdhlaiyls
o'clock, before an asseniblage of someb 2,000 or 3,000
people, when the returning officer declared the numbers
to be as follows : - For Lord Goderich, 675 ; for Mr.
Joseph Starkey, 593 ; majority for Lord Goderich, 82.
The announcement was received with enthusiastic
cheering.
THE ATHLONE ELECTION.—Mr. Keogh, the Solicitor-
General for Ireland, was yesterday returned for Athlone ;
Mr. Norton, the opposing candidate, having retired in
the morning from the contest.

MONEY MARKET AND COMMERCIAL
INTELLIGENCE-(THIS DAY.)

CITY, TWO 0 CLOCK.
The sales of Cotton at Liverpool yesterday were
estimated at 6,000 bales, of which 1,000 American were
taken for export and on speculation. There was rather
more inquiry, and less pressure to sell. Railway Shares
were quiet, with little variation in prices.
Theyeturn of the Bank of England for the week to
the 16th inst. is exceedingly interesting, on account of
the important changes that had occurred. There was a
large addition to the active circulation of notes payable
on demand, besides a great extra requirement of bullion,
notwithstanding the repayment of loans, and the sale
of Stock or Exchequer Bills by the Bank. The
cause of this was the withdrawal of large amounts
by private depositors, as well as the decrease
in the public balances. It is probable that the
bullion was not diminished entirely from the demand of
exporters, but taken partly for internal circulation. The
Bank, to meet the withdrawal of private deposits, not
only diminished its reserve of notes, but likewise realised
some of its assets. The changes, compared with the pre
v:ous week, are as follows :
Active circulation..
Increase

X 23,613,165
636,450
18,792,996
433,338
3,110,471
Increase 3,585
Public Deposits
Decrease
Other deposits
Decrease 1,310,929
Seven-day and other Bills
Decrease 50,142
Government Securities 13,221,382
Decrease 450,000
Other Securities 14,085,037
Decrease 790,590
Notes unemployed 8,906,720
Decrease 933,025
The Banking Institute holds its annual general meet-
ing next Tuesday.

Bullion
Decrease

Rest

—There was a slight decline in the rates for bills of ex-
change negotiated yesterday upon the principal Conti-
nental cities, Paris being taken at 25 221 to 271 ; Am-
sterdam at 11 181 to ; Hamburgh at 13;71 to 81 ; and
Trieste at 11 5 to 8 for 90 days' paper.

The Grain Market at Constantinople was heavy early
this month, owing to the want of orders for foreign
markets. The contemplated formation of a new Bank
was exercising a beneficial influence upon the exchanges,
especially as it was to be accompanied by a reform in the
coinage.

The emission of 50,000 Bank Shares having been de•
cided upon at Vienna, the price fell on Thursday to
1,395,

A Society at Geneva has made application to the
French Government for a grant of 20,000 hectares of
land in Algiers, upon which it is proposed to erect 10
villages.
The West India accounts are of a chequered com-
plexion. The crops in Jamaica were short, but the
mineral riches being discovered were of the utmost im-
portance, and mining operations were attracting a good
deal of attention. The discovery of gold in the Hectors
River forming the boundaries of Manchester and Tre-
lawny has led to the forwarding of several lumps of the
metal for analysis to Kingston. The Crown Surveyor was
about to proceed to the spot for the purpose of exploring
the river, over which there has been placed a restrictive
guard. Extensive discoveries of copper had taken
place on the Hon. E. T. Clarendon's estates, where
it is ktat3d that there are several mines, the indications
cf rich veins extending for miles. Active explorations
were being made to test this. One specimen upon
analysis yielded 40 per cent. of pure copper. The staff
and implements of the Mount Vernon Mining Company
had arrived out. This new source of expected pros-
perity to the Island was creating much satisfaction
among all parties. •
From the Metcalfe Mine .the advices are highly en-
couraging, but nothing had been done at the Jobs' Hill
because it was known that the purchase had been com-
pleted in London by the payment of 20,0001.
The hill-yearly meeting of the proprietors in the Bank
of Jamaica had been held. From the report it appeared
that the gross profit of the half-year was 6,490/., which
contrasted favourably wits the profits of the preceding
half-year. The directors congratulated the shareholders
on a more cheerful aspect of affairs, and expressed an
earnest hope that the recent advance in the value of their
staples, and the prospect of successful mining operations
wou:d be the commencement of brighter days for Ja-
maica,

Small-pox still prevailed at Savanna-la-Mar, and at
Montego Bay there had been several cases. In Wester-
moreland, where the disease was far from abating, medi-
cal attendance was generally inaccessible.
The amount of silver exported from London direct
during the week to Thursday last was 147,189 ounces,
and of gold 127,826 ounces and 93,2001., principally to
Belgium and Port Philip. _
The Funds are looking up this morning, and Consols
have reached 1001 and for Transfer, and 1001 I for
Account, some money purchases having been made.
Business has, however, not been very active. The New
3i per Cents. have realised 103 k s and the 3 per Cent.
Reduced have touched par. Exchequer Bills are 4s. to
7s. premium. India Stock is firmer at 262 ; and South
Sea Stock has been at 116.

Advice from Ecuador state that Mr. Mocatta had
not made any further progress. .

In the Foreign market there is more buoyancy also.
Peruvian Scrip has advanced to 4f premium, and the
Deferred Bonds have risen to 68 and 68k. Equador
Bonds are up to 6i Spanish Certificates are firm at
6i. Mexican are quiet at 27g.
Railway Shares are all rather better. French Shares
are'also slightly dearer.

Agua Fria Gold Mine are higher. The Great Nug-
get have similarly risen. The Land Companies are dull,
and also the Banks.

BRITISH FUNDS AT ONE O'CLOCK THIS DAY,
( From the Official List.) _

Business done
3 per Cent. Reduced Annuities 991 100
3 per Cent. Consols Annuities
New 31 per Cent. Annuities
India Stock 262
South Sea Stock ......... ...... ........ .
Consols for Account
Exchequer Bills 14d. June.
£lOOO 4
£5OO
Small 4 8
PRICE OF FOREIGN FUNDS AT ONE O'CLOCK
BrazTan Bonds, 5 per Cent.
Ditto Small
Buenos Ayres Bonds, 6 per Cent.
Equador Bonds
.Grenada. Bonds, Deferred ....
Greek ex over-due Coupons ..
Mexican 3 per Cent.
Peruvian Scrip
Peruvian Deferred 3 per Cent
Russian Bonds, 5 per Cent.
Ditto 4A per Cent
Sardinian Bonds, 5 per Cent
Spanish Bonds 3 per Cent.

March,
47

101
66
6 j
10 111
`r
-
4j
68 j p
120
104 j
48

Ditto New Deferred, 3 per Cent. 24k
Spanish Committee Cert. of Coup. not fun. 6i p c
Swedish Loan
Dividends on the above payable in London.
Belgian 4i per Cent.
Dutch Exchahge, 2i per Cent. 12 Guil.
Ditto 4 per Cent. Certificates... 97 6i

TWO O'CLOCK.
Consols
Ditto May Account loot

PENNY RECEIPT STAMP. —A correspondent, whose
letter appears to-day, urges that a suggestion from the
Times might do good, to the effect that banker"? checks,
constituting as they do evidences of payment, should be
charged with the penny receipt stamp. This duty,
however, has already been repeatedly performed, and, in
the Times of the 28th February, 1851, the remark will
be found, that to render the scheme of a penny receipt
stamp universal and coherent, bankers' checks should be
included. It was pointed out that the number of banks
and their branches in the united kingdom was about
1,750, and that, assuming their average of checks to be
100,000 each per annum (some of them pay about
1,000,000), a total would be obtained from this source
alone of about 730,0001. Bankers themselves, it was
also stated, could hardly object to it, since, if it had any
effect at all as concerns them, it could only be to prevent
their customers from drawing checks for frivolous sums,
while, with regard to persons in trade who draw a large
number daily, it was shown that they would be protected
from loss by the habit which would become universal of
deducting the penny from the amount of the check, so
as to make it fall upon the receiver. Finally, it was
said, " It is true that the application of the stamp to
bankers' checks would be tantamount to the imposition
of a new tax ; but if those imposts which cripple trade
and injure morality and health are to be got rid of with-
out waiting, year by year, for the slow operation of a
surplus, it can only be by distributing the burden through
some less objectionable channel, and it is for the com-
munity to determine which they would prefer."—Times.
DARING BURGLARY AND EXTENSIVE ROBBERY or
PLATE,. WITCHES, AND JEWELLERY.—One of those
daring burglaries which appears to bid (defiance to the
exertions of the police to discover the thieves was
effected this morning, on the premises of Mr. Cutmore,
manufacturing silversmith, watchmaker, and jeweller,
of No. 6, St. Ann's-lane, St. Martin-le-grand, when
property to the amount of several hundred pounds was
carried off. The premises of Mr. Cutmore are adjoin-
ing the burial-ground of St. Paul's Church, which en-
compasses it on two sides ; in the back wall of the house,
opening to the churchyard, is a small recess four feet
square, in which Goddard, the gravedigger keeps his
shovels, spades, and mattocks. The thieves contrived to
conceal themselves in this recess, and having closed the
door, with great perseverance succeeded in cutting a hole
through a nine-inch wall that separates it.from the par-
lour behind the shop. The aperture was made about 15
inches by 16 inches, of sufficient size to admit a stout-
built man with facility. After entering, they
packed up every article of value, including above
120 gold and silver watches, above 1,000 ounces of plate,
and a large quantity of valuable jewellery, with which
they decamped by the same aperture as they entered.
Mr. Cutmore, who does not sleep on the premises, on
arriving in the morning to superintend the opening of
his shop, found the fastenings safe, but on entering dis-
covered he had nothing but bare walls to look at. In-
formation was given to the police, and a large reward is
avvofferedvnohdsieedl‘hitobhfuoratorthkt.t.
ehshteet.
Mouth-street,
intoptop,
brmabeehfrriee. apprehension of the thieves. It is sup-
wLwwe
na was
ekeseffb
ye
ago,c,
st, effected a
aubt4ychcti
nahraerki seeadr7oeofff gang
.l
perty to a large amount,