The Sun.
London, England, 1853-04-26 00:00:00

96a
HALF-PAST Two,
1001
100 1

OPENING THE CRYSTAL PALACE AT SYDENHAM.
Yesterday the public were admitted by tickets to view
the progress of the works at the New Crystal Palace at
Sydenham ; the unfavourable state of the weather how-
ever, prevented many from availing themselves of the
opportunity.
FUTURE GOVERNMENT OF INDlA.—There is serious
reason for believing that the Cabinet Bill for the future
government of India is ready to be placed on the table
of the House of Commons immediately after the budget
has been settled, and that an attempt will be made to
carry it during the present session.
NEW YORK EXHIBITION.— The commission appointed
to proceed to the New York Exhibition of Industry is,
we understand, to include—in addition to the Earl of
Ellesmere—Sir Charles Lyell and C. Wentworth Ihlke,
Esq., with some other gentlemen, -not yet finally nomi-
nated.

Augustus Dee mein, was brought before Mr. Hard-
wick, charged with stealing two 51. Bank of England
notes, the 'property of Mrs. Simpson, 12, Cambridge-
street, Golden-square. The prosecutrix, a widow lady,
stated that she carried on the business of chemist and
druggist. The prisoner was a lodger in her house, and
as such had the occasional use of her parlour. Yester-
day afternoon, between one and two o'clock, she handed
the defendant the two notes in question and requested
him, as her assistant was out,. to procure gold in change
for them. He took the notes and said he would be back
in less than three minutes. He, however did not
return, and as she knew he was in the habit of drinking
to excess, she fancied he had got tipsy and spent
the money, and knowing that he frequented an
hotel in Leicester-street. She went there, and saw him
sitting by the fire in a state of intoxication. She then
asked him for the money, when he replied he would
come to her house, and give it to her ; but, instead of
his doing so, he walked awksr into Long-acre, and feel-
ing anxious to get her money she called a policeman
and gave him in charge. At; the station-house he was
searched, and the notes produced found upon him.
The defendant, in answer to the charge, did not deny
having the notes, and said he did not intend to steal
them. He unfortunately got too much to drink, and
forgot all about getting them changed.
Mr. Hardwick did not think the defendant had acted
with a felonious intent, and. discharged him. It was
stated that, some ten months ago, the defendant was
exceedingly well off, and kept his horses and carriage,
and through gambling and drunkenness he had squan-
dered away the whole of his :property, and was now al-
most penniless.

THE INCOME TAX.

TO THE EDITOR OF THE SUN.

Sin,—l cannot help thinking that in this discussion
about the saving of a clerk on an income of 1001. a-year
there is by both parties a very important element of the
argument totally left out of view. Mr. Gladstone, in
his letter to the Birmingham clerk, of which doubtless
the use he intended has been made, speaks of such in-
comes of clerks as if they were fixed. Now they are not
so, but subject to the same general rules as almost all
other industrial incomes are. In the first place, they
must be sufficient to keep soul and body together.
Above this they are limited by supply and demand of
capable persons ' • and, in fact, in this country there is
such a supply of what the Americans call white bands to
fill clerkships that the mass engaged in this way will
never rise much above the limit of bare competence. By
competence I mean what is necessary to keep them in a
certain way and position, in which it is necessary for
persons in their position to live ; and thus to a profes-
sional person 5001. a-year may be as narrow a compe-
tence as 1001. would be to another. It is the great prin-
ciple on which the income tax must finally beaadjusted,
that in no profession or business open to unlimited coin-
petition can the generality ever have more than this
competence, or ever have anything which entitles them
to pay income tax. If this had been a little attended to,
Mr. Gladstone would hardly have spoken of his Birming-
ham correspondent as having got the advantage for
eleven years of the removal of taxes on the necessaries of
life—he would hardly have told him that the reduction
of tea and soap duties, even if equal to 11. 16s. a-year,
was equivalent to a perpetual annuity to that amount
insured to himself and his children.

Sir Robert Peel was partly right in putting the tax, if
he believed it a temporary one, on income. It deals
more fairly for one year as between property and profes-
sional income than perhaps any other form, for it falls
with equal hand on the par ties to any engagement about
salaries. It is, therefore, as a tax for a great emergency,
not so, bad ; but its evils cannot be borne permanently
without injury to society and to the nation. It inter-
feres between employer and employed in a way which
demoralises, and is bad policy besides.
I don't think it has ever been clearly pointed out why
as much cannot be said against a temporary equal in-
come tax as against a permanent one, and therefore I beg
to submit the foregoing as perhaps the reason. To me
it seems plain ; for as soon as time is given to readjust
bargains made between the payers and receivers of
salaries, its sole just point of action is lost.—l am, &c.,
C. M.

DISTRESSING SUICIDE, OF A TRADESMAN.—Yesterday
morning, shortly before seven o'clock, a most determined
act of self-destruction was committed by a respectable
tradesman, named Cornelius Barrett, aged 53 years,
lately carrying on business at No. 18, Robert-street,
Jubilee-street, Mile-end-road, who destroyed himself
under the following circumstances :—lt appears that the
deceased was a master tailor and draper, but for some
time past had exhibited symptoms of despondency, which
was attributed by the family to the loss of his wife a few
months since. On Sunday afternoon deceased dined
with his children, and seemed to be on the most affec-
tionate terms with them. In the evening be sat reading
the newspaper, and spoke to his son of the great
wickedness attached to persons committing suicide.
Deceased subsequently retired to rest with his son, and
I nothing more was heard of him until yesterday morning,
when he left his sleeping apartment as usual, and went
down stairs. Shortly afterwards his two daughters
descended, and, to their great astonishment, they dis-
covered the deceased suspended by a neck-tie to the top
of the cupboard door, in the front parlour. An imme-
diate alarm was raised, when the deceased was cut down,
but he was quite insensible. Mr. Sturges, the surgeon,
of Sydney-square, was sent for, and was promptly in
attendance, but all efforts to restore animation were
useless, as the vital spark had fled. Mr. Stevens, the
summoning officer of the district, has forwarded the
usual information to Mr. W. Baker, the coroner, and
an inquest will be held on the body, at the Rising Sun
Tavern, Sydney-street, Mile-end-road, to morrow.
PANIC AT A PLACE OF WORSHIP.—On Sunday evening,
while the Rev. W. Landels, of Birmingham, was preach-
ing the annual missionary sermon in Bloomsbury Chapel,
a portion of the ceiling fell upon the upper gallery with
a loud crash. The chapel was crowded, and the effect of
the noise was electrical. The people shrieked dismally,
and the utmost confusion ensued. A rush was made to
callingwit with
f e
a oru, t
and Sit r
a still,an y
were excited
doors, and at one moment it seemed as if fearful, if
not fatal, consequences would ensue from the pressure.
The
whole congregation were standing, and many were
sitstiell.c"i Others wereti n screaming
tedtof
fainting. In the
midst of the confusion, the Rev. W. Brock, the minister
of the chapel who was sitting on the stairs of the pulpit,
with a loud voice entreated the people to remain and be
quiet, assuring them there was no danger.. He stated
that one of the persons employed about the chapel bad
gone on the ceiling to attend to the gas, and had trodden,
on a portion of the ceiling which was not calculated to
F bear weight, and broken a small portion of it in, and
, that nothing more serious had happened. Quiet was at
- length restored, and after a hymn had been sung, the
service proceeded.

The report, which was read by Mr. Geo. Godwin,
F.R.S., the hon. secretary, stated inter alia that—
" The Council of the Art-Union of London had to repor t
to the members that the subscriptions in this, the seven-
teenth, year of the society's operations, amount to the sum
of 13,348/. 13s. ; and they can state with certainty that
the total would have been much larger if the principal en-
graving for the year, " The Surrender of Calais," had been
completed at the time arranged, so that impressions might
have been issued when the subscriptions were received. It
is duo to themselves to state, that the engraver was bound
to finish this plate by the year 1850, and that it did not
reach the council until last month, he having
had it in his hands five years instead of two. The
engraving in question is now at the printer's, and
impressions will be distributed at the earliest
possible moment. The impressions of the ruled engraving,
" Christ led to Crucifixion," will be issued at the same time.
" The Piper," after Mr. F. Goodall, A.R.A., is completed;
and " Richard Conn de Lion," after Mr. Cross, is very
nearly so. Each subscriber for the ensuing year will re-
ceive impressions of these two plates. The Council have
in their hands a finished plate by Mr. Willmore, ffora the
picture, " Wind against Tide : Tilbury Fort," by Mr.
Clarkson Stanfield, R.A., the appropriation of which has
not yet been determined on. They have also a plate, by
the same engraver, from the picture, A Water Party," by
Mr. J. J. Chalon, R.A. Many of "the drawings intended
to form a volume illustrative of " Cailde Harold" have
been engraved, and others are in progress. A picture by
Mr. Frith, A.R.A., " Scene from the Bourgeois Gentil-
homme," has been placed in the hands of Mr. Maguire, to
be produced in lithography. In continuation of the me-
dallic series, Mr. B. Wyon has been commissioned to pro-
duce a medal commemorative of Vanla agh, the architect of
Blenheim ; and Mr. Carter to execute a medal of Sir Tho-
mas Lawrence. The tazzas in iron, allotted at the last ge-
neral meeting, have been forwarded to those who were
entitled to them. It has been determined that members
who pay a subscription for ten years in advance may re-
ceive a tazza, as a bonus, in lieu, if preferred, of a silver
medal, to which, -ender an &sting arrangement, they
would be entitled. It has been further determined to repro-
duce the tazza in coloured Wedgewood ware. Amongst
the most interesting returns from abroad may be mentioned
the receipt of 149 subscriptions from the gold-diggers of
Australia. We may be excused for anticipating good ef-
fects on the society there from this occurrence, and for
imagining the gratification which our engravings may give.
" The Merry-making" will serve to remind the far-distant
toilers of the leafy corntry of their birth, and the harmless
enjoyments of their forefathers; while the " Surrender of
Calais" will recall a brilliant passage in English history,
and teach, as well the loveliness of mercy as the value of
bravery and resolution. In the department of sculpture,
the Council, anxious to obtain a memorial of the late great
commander, the Duke of Wellington, offered a premium of
1501. for the best plaster model, in low relief, illustrative
of an event in his military life, intending to issue an en•
graved representation of it to each subscriber. Several
models were submitted, but unfortunately there was not
one in accordance with the ad
terms of theadvertisement
which was sufficiently good to justify the award of the
premium. Two of the models, in high relief, had great
merit, and the Council have since purchased one of these,
" The Duke's Entry into Madrid," by Mr. Jefferson, and
propose to reproduce it in bronze for distribution. Many
are ignorant of the extent of its operations, and would be
surprised to hear that, through its direct medium, at least
170,001. have been expended for the encouragement of
art and artists. The prizeholders have spent upwards of
90,0001. in the purchase of pictures ; the Council above
40,0331. on these and other works of ar I. For pictures
purchased from the Royal Academy alone more than
31,000/. have been paid. Engravers have received from
the society 18,C391. The reserved fund now amounts to.
5,2231.95. 41. The following is a statement of the receipts
and expenditure for the present year :
Amount 5ub5cribed............

Set apai ;; for pictures and other prizes B,COI 0 0
Cost of engravings
Printing and other expenses

£13,34813 0
The sum set apart for prizes, to be selected by the prize
holders themselves, will be thus allotted, viz. :
Each.
25 works of the value of £lo
20
30
28
28
12
15
12

▪ 20
▪ 25
▪ 40
. 50
~ 60
, . 80
, 100
~ 150

To these m ill be added :

5 bronzes, " Satan Dismayed."
10 bronzes, "Boy at a Stream."
30 tazzas in iron.
50 Pai,Ln statuettes, "Solitude."
50 porcelain statuettes, " The Dancing Girl Reposing.”
500 impression of " The Crucifixion."
The total sum appropriated to the purchase and pro-
duction of works of ai:; including the cost of the
engraving, is 10,5491.65. ld. The Council view with great
gratification the endeavours which are being made to in-
crease the means of artistical education throughout the
kingdom. In a financial point of view, improvement in
the artistic features of our manufactures is of the utmost
consequence to the countiy. Excellence in this respect
has given France the market of the world in several de-
partments of industrial skill. To obtain a real improve-
ment, the whole people must be educated to a certain ex-
tent in art. So long as they remain uninstructed in this
respect, so long the worst patterns and forms will be pre-
ferred, and of course, therefore, produced. Manufacturers
cannot afford to fight against public taste. The bequests
of Mr. VeLaon, Sir Francis Chantrey, and Mr. Turner,
will materially affect the extent and character of
our public collections, and the inquiry which is
being instituted as to the best means of render-
ing our National Gallery most effective for its pur-
pose, ought to lead to important improvements in its scope
and arrangements. The establishment of museums and
galleries throughout the provinces is much to be desired- -
not merely for the general improvement but for the special
advancement of the par dcular manufactural operations
cai.:c lon in the different tow as. There is an act of Par-
liament enabling town councils to establish public mu-
seums, and in many instances instructive collections of
casts and pictr-es might be made with very little difficulty.
There is so much public spirit in the kingdom, that, if fit-
ting receptacles were provided, and a proper appreciation
of such &Its shown, donations of works of are would be
constantly made to the public. The trustees of the Na-
tional Gallery are forced to refuse, from time to time,
many offared donations for want of" space. It is to be
hoped that before long we shall find a public gallery in
every town, elementary drawing-schools in every village,
and a draughtsman in every house. The extension and
classification of the National Gallery, so that it may illus-
trate the whole history of art is much to be desired. Raving
first accumulated, we should now separate and classify.
Tho idea of formine, a more complete museum of fine arts,
embracing architcaure, sculpture, and painting, in close
connection with schools for general industrial training, has
be en mooted by the Royal Commissioners of the Great
Exhibition. 'Without desiring to intrude any opinion on
the subject, the Council may point with gratification to
the circumstance as evidencing a determination in the
highest and most influential quarters to advance the ar-
tistical education of the count'', and to provide additional
means of instructive and elevating recreation. On various
occasions your Council have ventured to suggest that our
great corporations should devote some of their wealth to
the decoration of their halls with works of fine art.—
' That they should enlist the powers of art to teach as well
as adorn, and so aid in developing them.' The Corpora-
tion of London have taken an important step in this direc-
tion, and have commissioned six leading sculptors to pro-
duce statutes in marble from the English poets for the
adornment of the mansion-house. It is to be hoped that
this good example will speedily be followed in other quar-
ters. The Council have probably said enough to show that
a consideration for art is spreading on all sides, and that
the prospect is encouraging. To the production of this
state of opinion the Art-Union of London has mainly con-
tributed, and on this ground alone, if there were no other,
is entitled to your strenuous support."
The CHAIRMAN moved that the report be received and

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adopted, and in doing so said he thought no one could
have listened to it without being instructed, gratified,
and intere2ted. He contended that, whatever foreigners
might say to the contrary, the love of art was as inherent
in the character of the British people as in that of any
modern nat'on in the world. (Cheers.)
The mot;on was seconded by Mr. Aldern- an WILSON,

and earl-led witli acclamation.
On the motion of Mr. FABEY, seconded by Mr. WATTS,
a vote of thanks was awarded to the Council for their
valuable services dining the past year. A similar vote
was passed to the honorary secretaries, Mr. Godwin and
Mr. Pocock. Thanks were also tendered to Mr. Charles
Mathews, for the kind and liberal manner in which he
had granted the use of the theatre to the associatiot.
The prizes, af6er having being deposited in a huge
wheel, were withdrawn at every revolution by two young-
ladies, Miss Lemon and Miss Arnold—Mr. J. D. Arnold
and Ca,pinin Shea being appointed scrutineers.
The following were some of the principal prizes which
were drawn :
Mr. Geo. Walker, Manchester £Bo
Mr. Rogers, London and Westmr. Bank, Lothbury 40
Mr. A. Dale, Cheltenham ••.••••••••• 40
Mr. Walker, Keppel-street, Russell-square 6O
40
Mr. Allen, Cornhill
Mr. D. Colnaghi, Pall-mall 25
Mr. Barstow, Wetherly, Yorkshire 6O
Miss Slee, Islington... ............ lOO
Mr. F. Harris, Abingdon6o
Mr. J. North, King-street, St. James's BO
Mr. Balsh, Boston, United States
Rev. 11. Allon, Canonbury, Islington lOO
W. Jarrat, Greenwich
Mr. G. W. Long, Kingsland
Mr. Yates, Bryanstone-square 6O
Mr. E. P. Brander, Islington 80
Mr. J. Cohen, Woolwich-common
150
Mr. B. Haines, of Ewell
The Rev, Mr. Ramsey, Newmarket
Mr. G. C. Edwards, Mincing-lane ,
80
Mr, Long, Euston Railway Station lOO