The Sun.
London, England, 1853-05-18 00:00:00

NAVAL INTELLIGENCE.

ARRIVAL OF TIIE Simoom.—The Simoom, screw-fri-
gate, Captain Kingcome, has arrived in the Channel
from Canada, with the 57th Regiment, and will probably
land the troops at Deal or Dover. The arrival of this
ship has thus effectually contradicted the cruel and
absurd rumours of her total lose.

MEN OF WAR FOR SALE.—The Admiralty have or-
dered the following steam-vessels to be put up for sale :
—Merlin, Medusa, and Medina, steam-packets, lately
employed in the Mediterranean packet service, and for-
merly on the Holyhead packet station; and Jasper and
Pigmy, old steam-packet ; and Dwarf, screw. The Lap-
wing, old 10-gun brig, is also to be sold. The first three
are at Woolwich, the next four are at Deptford, and the
last is at Deptford. They are to be offered for sale on
the 31st inst.

PORTSMOUTH, MAT 17.

The First Lord of the Admiralty, Sir James Graham,
Bart., having been on a visit to her Majesty at Osborne
yesterday, went on board the Fairy yacht this morning
(incog.), and passed through Spithead. In the afternoon
Sir James steamed up the harbour to look at the old
York convict-hulk (placed up the lake as a target for the
Excellent), and went back again to Osborne at four p.m.
We believe Sir James returns to town to-morrow morn-
ing.

-The Commander-in-Chief, Sir Thomas John Cochrane,
went to Spithead this morning in the Queen, Master
Commander W. F. Paul, to inspect the Sanspereil, 71,
screw, Captain Dacres. The admiral returned into har-
bour at 5 p.m.

The Black Eagle, Master Commander John E. Petley,
left this port last evening, having received a party on
board that arrived from London by train; and went
away by to the westward.
_..•

The Dauntless, 24 (screw), Captain Edward P. Hal-
sted, is stripped to the stumps, is entirely cleared out,
and will pay off on Thursday.
The Star, 8, Commander Warren, received advance
wages to-d. at Spithead. She sails for Brazils, to be
under the orders of Rear-Admiral Henderson, C.B.
The Plumper, 9, screw.—We believe the order for
commissioning this vessel will be countermanded. She
will be rigged and fitted and held in reserve.
The Sprightly, Master Commander Allen, took Sir
Frederick Smith and engineering party to Sconce's Point
this morning, to inspect the works now in progress.
The Sprightly returned into harbour at 5.30.
The Odin, 16 (paddle), Captain Francis Scott, received
her powder and shells on board to-slay at Spithead.
The New York line-of-packet-ship American Eagle
arrived at Spithead this morning, and, having embarked
her passengers, sailed with a fair wind down Channel at
3.30 p.m.

SHEERNESS, Mir 17.
The Comus, 14-gun sloop, Commander W. A. Fel-
lowes, Mr. Jon Ward (a), surgeon, 11th of October,
1 1851 has this day taken up his commission to this sloop.
Se%ten able seamen belonging to the Waterloo have ob-
tained petty officers' ratings to this sloop, and been
permitted to volunteer for her. By the Admiralty regu-
lations, no seaman serving in any of her Majesty's ships
in commission is permitted to volunteer, except for par-
ticular service, for any other ship, unless lie shall have
made such progress in seamanship as to entitle him to a
superior rating in the ship he may be willing to volun-
teer for. The Comus has received her full complement.
of boys, who have been draughted from the Waterloo
here. Her marines and seamen gunners are daily ex-
pected to join. For the want of hands she is progressing
very slowly in her equipment.
The Barracouta, 6, paddlewheel steam-sloop, Com-
mander George Parker, has taken in an extra quantity
of coals from the coal depot Fortitude here, and is now
riding at the Nore waiting the arrival of Captain Ingle-
field's expedition from Woolwich, which she will accom-
pany to the ice.

The Archer, 14, screw steam-sloop, Commander J. N.
Strange, has left here for Woolwich, for a survey being
held on her machinery and boilers, in order to ascertain
her seaworthy state for accompanying Captain Ingle-
field's expedition to the ice with the Barracouta. The
Archer's boilers are reported to be in a very defective
state at present, and it is expected she will be paid off
at 'Woolwich.

' The steam-sloop Phoenix, Captain Inglefield.—The
seamen volunteers from different ships composing the
Channel squadron, who have volunteered for service on
this expedition (on which she is about to proceed), have
arrived here, and were sent on board the Barracouta
yesterday at the Nore. These seamen will complete
the full complement required for the Phoenix.

WOOLWICH, MAY 17.
APPOINTMENTS.

Acting Assistant-Surgeons—Thomas R. Warren
(1853) to the Comus, 14, sloop, at Sheerness ; Fleet-
wood Churchill (1853) to the Nerbudda, 12, brig, at
Chatham.

Clerk—William Horniman (1845), at present serving►
as clerk in charge of the Tyne store-ship, to be clerk in
the Tribune, 30, screw steam-frigate, commissioned at
Woolwich,

The Archer steam-sloop, Commander Strange, went
down the river yesterday afternoon, having Mr. Ather-
ton, Chief Engineer at Woolwich Dockyar, on board,
to witness the state and working of her engines, and it
will depend on his report whether she will be kept ill
commission or paid off, in the event of her repairs occu-
pying some time.
The Terrible steam-frigate will be commissioned about
the 20th :nst, and all the boys at present entered in the
Fisgard flag-ship at this port are to be turned over to
her, and they appear gratified with the prospect of
serving in that fine frigate.
Upwards of 1,500 visitors went over the dockyard
yesterday, and upwards of 1,000 to-day ; the Royal
Albert, 131, now nearly ready for launching, was a great
object of attraction to them. The piles for carrying out
the necessary ways for the launch of this splendid screw
steam-ship-of-war have already been driven to seine dis-
tance into the river, and the dredging machines are still
at work in the basin to deepen it for her reception when
launched.

THE BRAZILS.
Our intelligence from Brazils left the Commander-in.
Chief, Rear-At, CaptaindemiralHencdearnsnoonn,, with the Trident, 3,C.8., in the Centaur,
C„ steam frigate,
steam-transport, Lieut. Commander Harvey ; and
Locust, 3, steam-sloop, Lieut. Commander Day, at
Buenos Ayres, April 3. A correspondent says :--
" We are just now living in a besieged city, and are
lopking forward to an attack within a few days, which
I fear will be followed by scenes of bloodshed ; but we
hope for
Vixen, G, 6, best.
The steam-sloop, Commander Barnard, left
Buenos Ayres, March 29, for the straits of Magellan, to
its, to Commander Trol-
wait the arrival of the Rattlesr
sktera,
herlepe w, fromay
. England,TheTridefnotr tharionrgd
ered by the Admiralty
Haonthdearra- i n
. returnedc h i e
f preferred
rotewof e
Brhrueerecinotonos
forctohmi sms eordvoircee, bsuirt ticiheaCrloe s
Aseynrdest,hleiVarixchen2.6,
having_ concluded a favourable treaty.
The Bonetta, 3, Lieut. Commander Wake, and
Sharpshooter, 8, screw, Lieut. Commander Parish, were
at
Thelt
io,EAxpprriel:Bl,
4 .
6,
Commander Fend, was at Bahia.

maderr RE
ABSCONDING POLICEMEN FROM TUNBRIDGE
WELLS.—The Watch Committee of Tunbridge Wells have
an application to Viscount Palmerston, the Home
Secretary, fOr permission to follow and apprehend the ab-
sconding superintendent of police and his confederate,
viz., William Morton and James Dalston, who, it has been
ascertained, have taken refuge in Belgium. His lord-
ship has declined to accede to the request, on the ground
that the offences which could be established against
them are not comprehended in the treaty for the extra-
dition of criminals between that country and Great
Britain. They were, doubtless, well aware of this them-
selves, having been both in that kingdom very recently,
in pursuit of Broome, the ex-pugilist, on account of the
Brighton card-cheating case.
firsit'EsßtonEe AoRfLaOFCA magnificentLr S E
hall,
Hi
nu
tter..n d—e
dYfeosrt et rdhea yu
et ho
of
the Hull Literary Society and Hull Library, was laid by
the Earl of Carlisle, assisted by Lord Londesborough.

LONDON, WEDNESDAY, MAY 18, 1853.

It will be observed that remarkable festivities
are now taking place at Vienna. Occurrences of
somewhat that character we ourselves not long
ago ventured to prognosticate. It was intimated
by us, at least, that there would be witnessed in
the capital of Austria, during May, a gathering
together of the European Sovereigns. The assem-
blage has already commenced. t• :His Majesty the
KING of the BELGIANS, accompanied` by the Duke
of BRABANT, has during the last few clays been
enjoying the hospitalities of the EMPEROR : and
several other of the crowned heads of the Conti-
nent are shortly expected to be entertained by the
KAISER with unusual splendour at Schoenbrunn.
Sumptuous as have been many of the Imperial
entertainments recently given by FRANCIS JOSEPH
others still more magnificent are said to be in
preparation. Doubtless, under all these pompous
ceremonials there is an important political mean-
ing, the nature of which it were, of course, difficult
to conjecture with any degree of preciseness. The
time has happily gone by, however, when the
meeting of the Monarchs of Christendom could be
observed only with the most anxious solicitude.
As a body they have passed through such terrible
experiences since 1848, that they cannot be sup-
posed capable of very speedily tempting by their
nets another outbreak of Revolution. Nothing
can be gained by them from a disturbance of the
existing tranquillity. Everything, on the contrary,
would on the commencement of war become at once
most critically jeopardised. That they recognise
the certainty of this, we conceive, must be suffi-
ciently evident from the manner in which they
have all of them come at length to carry on their
diplomatic negotiations. Scarcely one of them
but has within the last few years given token of
a surprising readiness to concede, rather than push
matters to an extremity. They have acted
thrs indiscriminately from the haughty and
hitherto inflexible AUTOCRAT of all. the Russias
down to the ruler of the pettiest of the German
Principalities. Whatever the question submitted to
the deliberations of their plenipotentiaries, its most
rugged difficulties have been gradually smoothed
away, and the most entangled correspondence has
been brought in the end to au amicable and satis-
factory arrangement. If in nothing else, the
peoples of Europe have in this, at any rate, done
gcod by the last terrible lesson given by them to
their respective Sovereigns. They have driyin
them at last to the recognition of the folly, if not
of the cruelty, of those contentions about every
ev)nceivable matter under the sun—contentions in
which invariably the multitude, and not the
crowned heads, were the principal sufferers.
Renceforth we may with reason continue more
sanguine as to the maintenance of peace—under
the sheltering self-interest of the Sovereigns, under
the watchful scrutiny of their subjects, and, of
course, beyond all, under the beneficent care of
DIVINE PROVIDENCE.
Under existing
circumstances, therefore, it can
be remarked without
much anxiety—without the
anxiety which must formerly have been in-
evitable—that the Count
and Countess of
CIIAMBORD are shortly expected,
according to
one of the Viennese journals, to arrive i n the
Austrian capital in the midst of this
gathering
together of the European Sovereigns. Latterly
we have become accustomed to witness, without
any ill consequences whatsoever, the bestowal of
hospitality upon dethroned Princes by the still
prosperous
Monarchs of Christendom. We con-
tinually see, for example, the exchange of the
most amiable courtesies between the Royal
Family of England and the exiled members of
the ORLEANS dynasty without the interruption,
for a single instant, of the friendly relations
between our own Court and the Imperial
Court of the Tuileries. It has become, in
act, an incident entirely diyested of political

significanee—that an 'ciicipated incident of the ar-
rival of the Count of CHAMBORD, at this particular
moment, in the metropolis of the Austrian EM-
PEROR' s dominions. Formerly the occurrence would
inevitably ha-vo suggested a thousand formidable
possibilities, a thousand threatening contingencies
to the gobemouches, or. political scandalmongers.
It would have insinuated that a congress was being
assembled at Vienna, under cover of these festive
ceremonials, for the purpose of setting on
foot another of those atrocious enterprises
for the forcing back upon the unwilling
acceptance of the French people of the last repre-
mtative of the elder branch of the royal House
of the Bourbons. It would have augured that
HENRY V., so called, would be carried back by
foreign bayonets to the throne of CAPET, over a
million of the dead bodies of his fellow-country-
men, as was the case with his Uncle Louis
XVIII. It would have been maintained that
before long NAPOLEON 111. would have to fight for
the last, a 3 NAPOLEON the Great fought for the
first Revolution. All these predictions would
have been heard bruited about at this time as
similar prophecies used to be during the previous
generation, but that such a really marvellous
change, relatively speaking, has been effected in
the position of the peoples and the Sovereigns.
Instead of anticipating the worst possible results
from the Imperial hospitality being displayed at
this period by FRANCIS JOSEPH to the diademed
guests now assembling in his capital—we are only
looking with a vague interest, little raised above
the level of indifference, to the Court pageantries
now dazzling the eyes of the Viennese. Among
other rumours of a similar nature coming to us
recently from that quarter, there is one to the
effect that certain matrimonial prospects for his
son, the young Duke of BRABANT, have, in reality,
originated this visit on the part of King LEOPOLD.
It is described, for instance, as not improbable that
the Duke of BRABANT may, in consequence of this
excursion be united in marriage to a youthful
member of _the.,,,,lmperial House of Austria—a
I ea,utiful princess, bearing, it is said, a singular
resemblance to the celebrated MARIA THERESA—
the Archduchess MARIA HENRIETTA ANNE, born
in 1836, daughter of the late Archduke JOSEPH,
Palatine of Hungary. Personal arrangements of
this kind we believe to be the immediate object of
this gathering together of the monarchs of Chris-
tendom. Nevertheless, while such is unquestion-
ably our conviction, we entertain but little doubt
that, having assembled, they will avail themselves of
the opportunity thereby afforded, by entering into
more cordial engagements of mutual amity and
forbearance. Were they to abstain altogether
from so doing, we should regard them as unwise,
if not, indeed, absolutely culpable. Such, how-
ever, we doubt not will really be among the most
important of their present proceedings.
Meanwhile, it is not uninteresting to cast a
more discursive glance over the position of the
potentates not merely of Europe, but generally of
both hemispheres. While our own beloved
SOVEREIGN is enjoying the continuance of com-
plete domestic felicity ; while the QUEEN of
SPAIN is agitated by recent contentions with-
in the walls of Congress, and even within
the Council Chambers of Administration ; while
the QUEEN of PORTUGAL cannot but be looking
with anxiety to the uncertain continuance of health
and life to SALDANHA ; while the POPE is setting
out from Rome to pass the early summer at Porto
d'Anzio ; and while the EMPEROR of the FRENCH
is preparing not only for another tour through the
provinces, but for his stately and gorgeous coro-
nation—SANTA ANNA is resuming the reins of
supreme authority over the Mexican Common-
wealth ; FRANKLIN PIERCE i 3 settling himself
down to the government of the United States in
the capacity of their newly-elected President ; and
from the remotest extremities of Asia, at the
critical moment when invasion threatens the
Japanese, the EMPEROR of CHINA, with his armies
routed by insurgents and his sceptre all but torn
from his grasp, is heard calling for aid upon the
troops of the Barbarian English. " Wonders
will never cease," according to a popular expres-
sion : and among not the least wonderful of those
never-ending wonders must now be numbered, we
conceive, the diversified situation of the various
rulers both of Heathendom and Christendom.

The Chancellor of the Exchequer is a skilful
debater. He is peculiarly felicitous in seizing on
the weak points of his adversary's case, and
placing his own in the most favourable• point of
view. Like an acute and able nisi prius practi-
tioner, he leaves no argument untouched appli-

cable to the question under discussion for the
time being. But, unfortunately, there is in one
respect a great distinction between the proceed-
ings and practice of Westminster HO and West-

monster Palace. The Learned Gentleman who,
by an elaborate argument, has established the
proposition for which he is at the moment con-
tending, has no fear of being tared with incon-
sistency when the following day or hour he puts
forward totally conflicting views, and with equal
energy and efficiency claims a totally different
decision from that which he sought for a
short time previously. But it is different
with a Member of Parliament, more particularly
with a Cabinet Minister, whose arguments are
carefully recorded in the pages of HANSARD, and
may at any moment be brought to bear against
himself with tremendous power. He must endea-
vour to assume at least an appearance of consis-
tency—must resist the temptation of asserting a
principle which, however conclusive as to the sub-
ject under discussion, may another time be used
as a formidable weapon by his opponents.
Mr. GLADSTONE has already experienced the
annoyance of being confuted out of his own
mouth, of being defeated by the arguments which
he had himself supplied. He has already felt
and acknowledged the inconvenience. In at-
tempting to show that there was already a dis-
tinction between schedules A and D, he clearly and
distinctly proved that, in consequence of the landed
proprietors being charged on their gross receipts in
place of on their net incomes, of no allowances being
made for the necessary outgoings for repairs, in-
surances, bad debts, management, &c., they were
practically charged 9d. in place of, 7d. in the
pound, or nearly 23 per cent. more than the con-
tributors under other schedules. This was all
very well while he was holding a brief in favour
of land versus industry ; when desirous of showing
that the tax did not bear quite so hardly as had
been represented on industry and skill as com-
pared with property. The argument was to some
extent legitimate, or at least plausible. It might
easily have been refuted so far as contributors
under Schedule D were concerned, by showing
that there were heavy professional and trading
expenses, for which no allowances were made, and
which, on the average, amounted to far more than
the outlay on landed or household property, and,
even if it constituted a sufficient allowance for the
difference of value between precarious and fluctu-
ating and certain and permanent income (a point
which we most emphatically and unequivocally
deny, and which even Mr. GLADSTONE himself
does not venture to assert), was made in the most
objectionable form, pressing very unequally and
unfairly on the landed proprietors themselves,
and falling most severely on those least capable of
sustaining the burden.
This was shown by the Right Hon. Gentleman
himself, who estimated the outgoings at from 15
to 16 per cent. on landed or household property'.
He, however, estimated the amount payable to
mortgagees, and other encumbrancers, at 25 per
cent. on the gross rental, for which no allowance
beyond the 7d. in the pound could be claimed.
The owner then had not only to pay 15 or 16 per
cent. beyond the rates payable on the sums appli-
cable to his owu use, but a similar amount on the
interest due to the several persons having charges
on his property. So that the more embarrassed
ho was, the more onerous and intolerable the
charges became, until it might possibly occur that
he would have to pay more to the collector
than he would have remaining for his
own Itmust
vokinglisteo.
a Landlord,
absconding tenant, to be after-
wards required to pay the tax on the amount of
,the rent as if he had actually received it without'
delay or drawback. The comidera,tiou with which I

Lord CAMPBELL consoled himself as an Irish pro-
prietor, that it is only on income he is to be
taxed, is, it appears, inapplicable, inasmuch as he
will have to pay some 901. per annum for the
barren honour of being the owner of a nominal
rent-roll of 3,0001. per annum, not one shilling
of which could possibly be enforced from the
poverty-stricken occupants. _ .

As against Fundholders, Mortgagees, and An-
nuitants—the especial favourites and protegees of
Mr. GLADSTONC—the argument was irresistible ;
and, as the Right Honourable Gentleman himself
declared, he had to expiate it by " a long debate,
ending with a division." He could not, indeed,
suppose that his opponents could omit noticing
so palpable a blot. Unwarned, however, by his
mistake, and its inevitable consequences, he has
again fallen into a similar error. In the contem-
plated extension of the Legacy Duties he has devised
a machinery by which all the inequalities of the
Income Tax may be removed, and the charge
equitably and fairly assessed on every person ac-
cording to the actual value of his receipts. Not
only will every reasonable allowance be made, the
outgoings deducted, and net income only charged
on—but the tax will be levied not according to

the actual receipts, but to the capitalised value.
Limited estates will be recognised, and life-inte-
rests charged according to the age of the recipient.
How completely and unanswerably does this dis-
pose of the arguments as to, the impossibility of
making even an approximation to an equitable
assessment. Nothing is required to refute the
arguments of Mr. GLADSTONE on the Income Tax
but the arguments of the same Mr. GLADSTONE
on the proposed extension of the Legacy Duties.
Nothing to prove the perfect feasibility of a judi-
cious and equitable arrangement of the Income
Tax but tkat which the Right Hon. Gentleman
has in the second of his fiscal propositions shown
to be of easy accomplishment, presenting no very
great certainty, no insuperable difficulty. He
must, therefore, prepare himself to show cause
on Friday evening why the principle he has so
recently enunciated should not be extended in its
operation, to be again told that " there is nothing
in life, especially in public life, more important
than to have a principle to guide him."