The Sun.
London, England, 1854-01-31 00:00:00

LONDON, TUESDAY EVENING, JANUARY 31, 1854.

This day is published, price One Shillin4,
NV-FEY'S TO BLAME, THE PRINCE, THE
PRESS, or the MINISTRY? A Letter to Lord Aberdeen.
By PLAIN SYEECit.
London : William Freeman, 69, Fleet Street ; and all Booksellers.
1854.

WAR
Y
YELISROSPESaEndAAT9I.kofth Sea, and anTd-Uthe FKroEntiersionf
Russia and Persia, and including Cireassia and the shores of the
Caspian Sea, with the acquisitions of Russia. One sheet, coloured.
Sheet, 2s Gd ; case, 4s. ; and on roler. varnished, 7s. Gd.
The COUNTRIEi between TURKEY and Burt MAIL extending
from the Black yea to the Burman Empire, and comprising the
Ottoman dominions, Persia Bokhara, and India, with the
Red, and Caspian Seas. Four small sheets, 2 met 6 inches high,
3 feet 7 inches whie. Sheets, 11. ; cove, 1/. 10s. ; rollers, vanished,
11. 16s.
CONSTANTINOPLE, PLAN OF. Sheet, 55.; me, Bs. Gd.
CAUCASUS, drawn from the latest documents of the Russian hn-
' perfal Staff, with the Russian Possessions and the independent Tribes,
and the adjoining Frontiers of Turkey and Persia. In sheet, ss. ;
case, Bs.; roller, varntled, 12s.
MAP from ENOLA.ND to I DIA, embracing the whole of Central
Asia, and designed to show the line of communication with our In-
dian Possessions, and the relative position of Russia to England and
Ilindostan. One sheet,. 2 feet high, 3 feet wide. Sheet, Ss.; case,
12s ; rollers, varnished, Its.
James Wyid, Geographer to the Queen and H.R.R. Prince Albert,
Charing-cross East, next deior to the Post-OffiCei and 2, Royal Ex-
change.
•

Just published, price 4s. 6d., post Bvo.,
WITH SEVEN ILLUSTRATIONS,
THE. HUMAN HAIR, Popularly and Physio-
logically Considered, with special reference to its Preserva-
tion, Improvement, and Adornment, and the variou, modes of its
Decoration in all countries. By ALEXANDER ROWLAND.
" A really entertaining and instructive volume."—John Bull.
"An admirable work, which we most cordially recommend "•
Weekly Times.
" A volume of considerable interest."
Gazette.
"To the ladies the work must always possess a more than com-
mon interest."•—Lady's Newspaper.
"We recommend the volume to all who love to be at once in-
structed and amused."—Church and State Gazette.
" A very pleasant. sensible, and readable book —well worthy of
perusal."—Bristol Mirror.
"One of the most bewitching books—embracing all that is curious
or suggestive, bearing even remotely upon the subject."—Brighton
Guardian.
"A book full of interest and amusement . . contains the
only rational rules for managing the hair we ever recollect to have
seen In print."—Liverpool Standard.
"A charming volume. It deserves to be read by all, and we pro-
Tiaise a source of instruction in its pages."—Sunday Times.
London: Piper, Stephenson, and Spence, Paternoster•row, and all
booksellers.

Naval and Military

RIIPTURE.-" COLES'S TRUSS IS BEST."
This is the invention patronised by Sir Astley Cooper, and

the most eminent Burgeons-worn and recommended by William
Cobbett, and which has commanded, for thirty years, a constantly,
increasing reputation ; it is what a Truss should be perfectly effi-
cacious, yet agreeable to the wearer, Read " Cobbett's Legacy to
Ruptured Persons"—gratis.
None genuine unless marked with the Address, 3, Charing Cross.

BRECKNELL'S SKIN SOAP.—Alteration of
FORK and PRlCE.—Brecknell, Turner, and Sons, bag to
announce that their celebrated OLD YELLOW SOAP for the SKIN
is now sold in SHILLING PACKETS, of either four rounded ta-
blets or eight square, each of which is stamped " BRECKNELL'S
SKIN SOAP," as heretofore. This soap is rec,mmended as the best
for producing a clear and healthy skin, being made expressly for the
purpose of the best materials, and not scented.—Brecknell, Turner,
and Sons, Wax and Tallow Chandlers, Soap and Oil Merchants, &c.,
to her Majesty, Bee Hive, 31, flaymarket, London.

1/1 ATCHES FOR THE MILLION.-EXTRA.-
LT ORDINARY DISCOVERY.—Infallible Waterproof Con-
greves, or Hygienic Matches, manufactured without Sulphur, by the
sole inventor. A. M. PO LLL AK, in Vienna; warranted to ignite
promptly, and to stand all Climates ; besides their neatness and ex-
ternal perfection. The most prominent virtue of these Lucifers is,
their being entirely free from that pernicious odour of sulphur
which has been so fatal to many persons, and is not only obnoxious,
but decidedly dangerous. Sole agent for Great Britain and the Colo-
iiies—Herman Kiaber, Albion-place, London-wall, London. To be
bad of respectable grocers, oil shops, tobacconists, &c. Shipowners,
captains, and brokers supplied on liberal terms.

TEAS AND COFFEES at Merchants' Prices.
Congou Tea...... •• • ..........• • . 35., 3s. 2d , 3s. 4d.
Bare Souchong Tea .... • • ........ 3s. 6d., 3s. Bd., 45.
Best Assam Pekoe Souchong, a very
extraordinary Tea ............ 4s. 4d.
Prime Gunpowder Tea • • ...... 45., 4s. Bd., ss.
The Best Gunpowder Tea .. • • .... ss. 4d.
Prime Coffee at Is. and ls. 2d. per lb. The best Mocha and the
best West India Coffee at Is. 4d. Teas, Coffees, Spices, and all other
goods, sent carriage free, by our own vans and carts, if within eight
miles; and teas, coffees, and spices sent carriage free to any part of
England, if to the value of 405., or upwards, by PHILLIPS and
CO SWANN:, Tea and Colonial Merchants, No. 8, King William.
street, City, Lonlon. A general Price Current, containing great ad-
vantages in the purchase of Tea, Coffee, and Colonial Produce, sent
post free, on application. Sugars are supplied at market prices.

THE FAMILY LIVERY.—Arms and Crests
correctly ascertained, and in any case a steel die expressly cut
for the buttons, free of cost. In many Instances the expense thus
Incurred will exceed the charge made for a footman's complete suit,
viz., 41. 10s. (th s includes all the items generally charged separately),
so that tlao quolity, style, and general excellence of the materials
may be easily inferred. as it must be obvious to al that a continu-
ation of orders would alone remunerate.
Liveries for Mourning, for an Embassy, or other emergencies; any
number of suits may be made wi,li n a few hours' notice.
By general request a book is kept for the entry of families and
servants' names, who, on changing, may wish to refer to the same.
H. J. and D. NICOLL, 'MERCHANT TAILORA, 114, 116, 118, 120,
REGENT-STREET, and 22. CORNIULL, LONDON.

E S SRS. NICOLL, REGENT-STREET.-
In England, or from France and Garmany, the best talent
in cutting, workmanship, and materials, are secnred for the use of
gentlemen by this firm. who combine excellence with economy, as
illustrated in the PATENT TWO GUINEA PALETO r, sold in the
country and colonies by their recognised agents, but in London
ONLY at 22, CoRNIIILL, and the principal depot in the centre of
.REGENT-STREET—viz., Nos. 114, 116, 118, and 120.

CHARLES H. MAY, General Advertising
Agent, Commercial Chambers, 33, Gracechurch street.

WALKER'S RAGGED SCHOOL
BLACKING (Secured against Fraudulent Subs itutes by
Patent Capsnied Bott'es). preserves and softens the Leather, giving
it a brilliant polish, and at the same time resisting the wet. To be
had of all Oilmen in Town and Country. Warehouse, 2, Crescent-
place. Blackfri,irs, London.
,old by MANBY and Co., Patent Cleansing Crystal Warehouse,
Temple•bar West. and by all Oilmen.
CAUTlON.—observe the rime " WALKER Sr. C 0.," on the
Patent Capsule.

()RPHAN WORKING SCHOOL, HAVER-
.STOCK-HILL. PATH I.IEIS MAJESTY' THE QUEEN.
For Children of Both Sexes, of Denominations, and from Every

Part of the Kingdom.

The neat Election will occur in April, when 25 children .will be
admitted. Candidates must be b?tween 7 and 11 years of age and in
good health. Formal° Mina, and all the requisite information, may be
obtained by applying at the office. All applications must be in the
hands of the Secretary before the Ist March. With ordinary effort
every case must eventually succeed, as the votes at e'earried forward
so long as the child is eligible.

JOSEPH SOUL, Secretary.

Offices, 32, Ludgate•hill.
Contributions will be thankfully received.

FUTVOYE'S PRESENTS for the SEASON,
comprising every description of English and Foreign Fancy
Goods, dressing and writing cases, workboxes, jewellery, clocks,
watches, bronzes, china, glass. alabester, papier mache, and French
stationery, at Paris prices, Bibles, Prayer-books, and thousands of
articles in bijouterie and vertu.—FUTVOTE and Co., 154, Regent-
street, corner of Beak-street.

FIITVOYE'S EIGHT-DAY ROUND BRASS
DIALS, 14s. 6d. each, warranted; also an immense variety
of French Clocks, under shades, from 2i. 2s, each, of the newest and
most elegant designs.—FUTVOTE and Co., 154, Regent-street, cor-
ner of Beak• street, and 34, Rue de Rivoli, Paris.

FIITVOYE'S 3/. 3s. LADIES' ROSEWOOD
DRESSING CASES, with .Tectssi Drawers; and solid Silver
Top-Bottles. An immense variety of writing and dressing cases,
despatch boxes, souffiettes, workboxes, ffiled reticules, and every de-
scription of fancy cabinet and leather goods —154 Regent-street, cor-
ner of Beak-street.

LUTVOYE'S 4/. 4s. GOLD WATCHES, four
holes jewelled, horizontal escapement, warranted.—Silver
Watches, 2/. 10s. Solid Gold Challis, of their own manufacture, sold
at per ounce, and the fashion only charged. Every description of
jewellery to ken in exchange or purchased for cash.-154, Regent-
street, corner of Beak-street.

VTVOYE'S PAPIER MACHE ARTICLES,
in every variety, consisting of Pole and Hand Screens, Chess
and Work Tables, Tea Trays and Caddies, Blotting and Cigar Cases,
&c. Mr. Futvoye, being the son of the original inventor of this
work, is enabled to produce specimens far surpassing those of any
other manufacturer. All descriptions of Japan Work repaired to
equal new.--154, Regent Street, corner of Beak •street.

Pl 3 RS SELL' S. —BALL SUPPERS and
WEDDING BREAKFASTS SUPPLIED in the first style;
public breakfasts, dinners, and promenade suppers supplied by con.
tract ; a large stock of bride cakes for immediate use, from one to
twenty guineas each; a handsome cake for five guineas, packed and
sent to any part of the country ifrequired, and warranted to keep 12
months.—JonN R. PURNELL, 162, Regent-street, and 20, Ludgate-
bill, only.

THE RACING TIMES is the only. Journal
exclusively devoted to the TURF. The renowned PRIAM
commences this week his celebrated Chants, which will be continued
weekly throughout the season. See this week's number for the
Politics of the Turf and the Queen's Racing Speech. Price 3d.,
stamped 4d.; quarter's subscription, 4s. Office, 300, Strand. Order
of any newsagent. Post-office orders payable to Charles Collins.
The Rem% TIMES is published every Monday afternoon in time for
post.

NO CHARGE for STAMPING CRESTS,
Initials, &c., en paper and envelopes, at LOCKWOOD'S, 75,
New Bond-street. Large cream-laid note paper, five quires for Is.;
thick vellum ditto, five quires for IS. 6d. ; Albert and Queen's size,
five quires for 6d., 9d., and Is. ; envelopes, Gd. to Is. Gd. per 100 ;
foolscap paper, 6d. per quire ; copy-books, 2s. 6d. per dozen ; card-
plate engraved, 2s. 6d. ; 100 best card., 2s. 6d. Mourning stationery
of the best and cheapest qualities. Wedding orders promptly exe-
cuted. A large vaiiety of writing and dressing cases, envelope
boxes, blotting boob, inkstands. Church Services, &c. Copy the
address—Lockwood, 75, New Bond-street.

OZEATT'S COPAHINE-MEGE, or Saccharatt,
C %MILES, approved by the French College of Physicians,
successfully administered in the Paris and London Hospitals, and
acknowledged by them to be the best remedy for the cure of
certain diseases (see " Lancet " 6th Nov., 1852.) Price, per 100,
4s. 6d. ; 50, 2s. 9d.—To be had of the Inventor, Gabriel JOZetlll,49,
Haymarket, London, whose name is printed on the Government
stamp ; and all the principal chemists.

ALLSOPP'S INDIA PALE ALE.
In CASKS or BOTTLES.
PARKER and TWINING (late Harrington Packer),
5x2, PALL-MALL,
are now delivering the October brewing in casks of l 8 gallons and nr-
wards. Alio in Bottles, Imperial Measure. Quarts,• Bs.; Pints,
ss. ; Half-pints (for luncheon), 3s. per dozen.

GLENFIELD PATENT STARCH (used in
her Majesty's Laundry), and WO CHEM POON'S Machine-
made CONFECTIONERY., %tAR A LAD F., JAMS, JELLIES, &c.,
(which gained the Prize Medal of 1851), may be had of all Grocers;
Wholesale of Wothersoo ut, Mackay, and Co., 66, Queen-street
Cheapside, London, and Robert Wotherspoon and Co., Glasgow.

THE WELLINGTON (late Crockford's) CLUB
HOUSE, entrance 160 Piccadilly. Gentlemen visiting Lon-
don can dine in the Splendid Dining Rooms of this celebrated esta-
blishment at a very moderate scale of charges. The Dining Room
is the largeAt in London ; the Cooking first-rate ; and t^e choicest
Wines are' supplied in the Imperial mea'ure. Reading and Smoking-
rooms are open for the accommodation of gentlemen after dinner.

UNITY FIRE INSURANCE ASSOCIATION,
Registered pursuant to Act of Parliament.
•
Chief Offices-40, Pall-Mall, London
REPEAL OF THE GOVERNMENT DUTY OF THREE
SHILLINGS PER CENT. ON FIRE INSURANCE.
It has been the aim in modern times to arrange a system of taxa-
tion which, while it supplied the exigencies of the State, would leave
commerce unfettered, and equalise the burdens of individuals. The
various changes which have been lately made need not be here reca-
pitulated. The principle is affirmed, mud the removal of all fiscal ano-
malies can only he a question of time. There is, however, one tax
so anomalous, so unjust, so cruel, so opposed to the avowed policy
of the Legislature, that it demands especial and energetic effort on
the part of the public to seek for its abolition. 'lle duty on Fire In-
surance is a tax indefensible save only by the no essity felt at the
time df its imposition. an impost was then levied on every thing
which could by any possibility be taxed. It wasdn tne 3 ear 1815,
Ville act 55 Geo. 111., c. 184, that the duty was first imposed, and
chick has remained o the irese! t time nnaltere,i, of three shilling:,
annually for every hundred pounds insure! from fire.
Fire' Insurance Associations are practically the subscription of
sums of money by the multitude to save individuals irons ruin by a
sudden calamity. A tax, thereibre, on this subscription is opposed
to the a-ho!e theory of dseal legislation. and forms at once an aggra-
vation of distress and a premium on imp•nylderice. LosS by fire,
were it not covered by insurance, would frequently be ruineus.to
individuals, anti injurious .to the wealth of the country. Amocla-
lions, therefore, of the people to prevent a ruin which legislation
can neither avert nor restore, so far from being prejudiced and op-
pressed by, fiscal burdens, ought to receive every assistance and
encouragement from the Government. But in fire insurance, the
Government not only does not protect the people, but it absolutely
prevents protection ; for many persons remain uninsured, or are
insufficiently insured, merely because they Cannot afford to pay the
duty. •

INJUSTICE OF THE TAX.
The tax"on lire insurance is unjust in principle. It is a tax upon
calamity. Men are liable to the inroad of a secret enemy, whose
advent cannot be anticipated—whose devastation cannot Ise averted
—and who carries ruin in his train. To save himself from this ruin
and devastation, the insurer pays a sum of money in combination
with others for mutual protection. Having the opportunity, if a man
neglects to insure his property, he commits an injustice on his fel-
lows, on the country, and on the Government. The destruction of
his property leaves him a pauper, and a claimant on the in-
dustry eta. resources of others. By the consumption of his goods, he
abstracts a portion of the wea'th of the country, which he has no
power to replace. He probably casts out of employ those who have
been dependent on him for labour, without the power of reinstating
them. And by pauperising himself, he no longer pays his fair pro-
portion of the expenses of the State.
But if his neglect be an injustice, how much more unjust must be
a Government impost upon the man who insures his property, and
thus saves the wealth of the country, defends himself from pau-
perism, and continues to contribute to the expenses of the State?
What would be thought of that government which imposed a tax
upon a man whose property had been consumed ? Though it would
be more palpable, it would not be more unjust than the taxation of
another because he had already providently taxed himself, to pre-
serve his property, and the wealth of the nation.
The impost, moreover, is indefensible, because it does not come
within the primary principles of taxation. One of the first principles
of taxation is, that the tax shall press as evenly as possible on all
the subjects of the realm. If we try the duty on fire insurance by
this test, we find that the largest properties in the kingdom wholly
escape taxation, Men who have a large number of ships, for in-
stance, do not insure, because they get such an average of loss as to
insure themselves one ship against another. It is possible to ima-
gine property over which the individual loss of each item would be
less than the amount required to!insure the whole. So that, in fact,
the largest holder of property, since he did not insure, would evade
the duty which must be paid by the poor man who icsures a few
chairs and tables. The man, therefore, who does not insure his pro-
perty escapes taxation. The effect of this impost is, that he who
does his duty to the State shall be taxed —he who neglects his duty
to the State shall pass free.
Taxation of the people, also, for the exigencies of the State, is only
righteous when it yields protection in return. ln Fire Insurance the
State yields no protection whatever. A man may have insured his
property, valued at 1,0001., for 50 years : during which time he will
have paid 371. 10s. to the Insurance office, and 751. to the Govern-
ment. At the expiration of that time, if his property be consumed,
the Office will pay him 10001., while the Government knows nothing,
and cares nothing for him or his misfortune. Tried by this test, again
the tax is therefore indefensible ; and no more reason could be given
for its imposition than for a tax on fire engines, fire escapes, water
mains, or other engines or appliances for the avoidance of calamity.