The Sun.
London, England, 1822-03-06 00:00:00

[MORNING PORT.]

We received,- by express, at alateahour last
night, Paris Papers to the 4th inst., the contents
of which are of considerable interest. Notwith-
standing the studious efforts made to diminish
the importance of the late commotions at Saumur
and Paris, it is evident that they were both of
the most alarming description. Though the
number of the Rebels at the former place is re-
presentee' •at not :More than one hundred and
fifty, :of. whom thirty were cavalry, it is admit=
ted' that they 4td • numerous paitizans in all . the
iieWAn./TinisktOwns, who were preparing to join

. .. ~ .

•

themy in the event of their securing the artillery'
and gunpowder kept in the castle of Saumur ; and,
that several villages and'..cOmmunes took up arms:
at the same time, and only laid them down-when.
theyfound that the Conymander,inthief had been:
compelled .to desist -from his .epterprize. It is
also admitted, that die whole brigade of gendar-
merie of Thouars had . been made prisoners - by,
General Berton on. his .firstappearance at that
place ; which: would argue that his force was not
so insignificant as it has . been represented, It
likewise appears that most of the leaders are
officers of rank in the army, such as Colonels,
&c.; hut the most important consideration of the
whole is the part of the country where the in-
surrection took place. That the cause of Napo-
leon 11. should find volunteers in. .the northern
provinces of France, would excite no surprise, as
the people in those parts. are still fondly attached
to the memory and family of their late master;
but that La -Vendee, the cradle and seat of
Bourbon feeling, should suddenly teem with ad-
herents to Napoleon, is one of those political
phenomena for which it is difficult to account,
and which we contemplate not only with sur-
prise, but with sensations of deep and poignant
regret. A regiment of cavalry was ordered on
the 26th to proceed from Mons to Sautnur. It
was reported on Saturday at Paris that insurrec-
tions.had broken out at Nantz and Angers, but
this statement is contradicted in some of the
Papers.

[MORNING HERALD.)
It is the interest of thirly millions a-year,
payable on the debt, that causes the great
weight of the taxation or burden under which
the country groans, according to the opinion of
great numbers of people, but which others, Judge
Bayley and Lord Egremont, for instance, consi-
der a blessing. The taxation caused by the expen-
diture of the Crown, Navy, Army, Pensions, &c.
will not, we think, be, for the year 1823, much
more than one half of the taxation caused by the
debt in question. If such a thing could have
been possible, consistently with justice to the
public creditors, we • would much rather have
seen a lopping off of the interest of the debt
generally, than of the interest of any particular
part of it. Nay, we will even go further, and
say, that if the question had been from which
Stock a curtailment of interest should be made,
the 3, or the .5 per Cents., we would, on the
score of humanity, recommend the reduction of
the three instead of the five per Cents. ; for,
take it generally, the latter Stock, in comparison
with the 3 per Cents., belongs to the poor and
needy, to old and infirm people, to tradesmen
who have retired from business with their little
savings, after having spent the best part of their
lives in laborious:industry, and to servants, wi-
dows, and orphans. On the contrary, we be-,
lieve that the 3 per Cents., in general, are i❑ the j
hands of the rich.

• [BRITISH *PRESS.]
The indisposition of the Chancellor of the Ex-
chequer prevented the .Right Hon. Gentleman
from opening ter the House of Commons yester-
day evening his promised statement respecting
the nature, character, and.extent„of the measures
of retrenchment which.have been adopted by his
Majesty's Ministers.: The Marquis of London-
derry apprised the .House that on Thursday they
might expect to hear this important exposition,
and postponed the Chancellor of the Exche-
quer's motion until that evening.—The Act im-
posing the annual malt tax was referred yester-
day evening to a:Committee of the 'whole House.l
The Resolutions. -of : the: Committee import that
the existing duty of ono shilling a bushel- upon
malt. shall be held to have expired upon
the '2sth of February last. It is determined- to
concede the. duty on all malt in the possession. of
brewers, maltsters, and others, between the 25th
of February;and the 3d of March, with an al-
lowance-of 4s. a barrel on ale, and 3s. a barrel
on porter, brewed between these periods.—The
Report of the Committee of Supply relating to•
the Army. Estimates was brought up yesterday
evening, when Mr. Hume again moved the reduc-
tion of 10,000 men. The saving proposed by
this apparently slight reduction would amount to
500,00 W., but the motion was negatived without
a division. It is not, however, in the numbers of
rank and file, the effective strength of our army,
that the House of Commons ought so much to
look for reductions in the expenditure, as in the
civil department of the military estimates ; it is in
the immense army,within doors, with its enormous
establishment of well-paid functionaries, that re-
trenchment ought to be effected. Those who
struck off the two Lords of the Admiralty would
not, perhaps, have willingly dismantled a single
ship ; and if we may form an opinion from the
amount of the Army Estimates, independent of
the pay, we may presume that if the pruning
knife were with a similar spirit taken into the
several branches of the Civil department of the
Army service, a considerable saving -would be
effected. . In the Military Promotions which we
published on Monday, we were glad to see some
appointments from the half-pay to actual service..
This mode of proceeding ought to be pursued; it
not only causes a large saving to the public, but
it does substantial though tardy justice to brave
and deserving officers.

[MORNING CHRONICLE.]
We will not now enter into a consideration of
the arguments, either for or against prosecutions
for blasphemy in general, or into the nature of
the libels which formed the subject of the trials,
as we happen to be totally unacquainted with
them. Neither do.we mean now to combat the
opinions . assigned to. the Common Serjeant,
or to notice his mode of reasoning. If there are
persons whom the logic of the Common Serjeant
can gratify, we leave them to their enjoyment,
which we confess ourselves unable to share,
The. Learned. Judge is reported to have com-
mented in his charge " an the.several passages of
the libel, in which theremas; nothing to be found
like discussion or .dispassionate argument, but
the whole was composed of gross abuse and en-
venomed revilings.. The Learned Counsel, by
his address,. paid but. a poor corppliment to the
understandings of the .Jury.- when he told them,
that gush' matter.aa that: was harmless, and 'that

• ~ ~

the propagators should be suffered to go on
freely, for the Press ought to be free. The Press
ought, undoubtedly, to be free to put forth opi-
nions with calmness and moderation, but not to
send forth matter of the character which they had
then before them." The sum and substance of
this seems to be, that abuse is a much more power-
ful instrument of persuasion than argument ; that
a cool and dispassionate opponent of religion
is little to be dreaded ; but the man who does
not argue, but revile, is sure to carry with him
the suffrages of all who hear him. Those who
prefer abuse to reasoning will be flattered, no
doubt, by this tribute to its efficacy. Our busi-
ness, however, is not now with the subject of the
trials, but the mode of conducting them. What
we have to complain of, is the system of intimi-
dation pursued with regard to the Counsel for
the defence. It would be much better to say,
that in certain cases there shall be no defence,
than to interfere in such a manner with a
Counsel, that he cannot conduct a defence in a
proper manner. An advocate ought to be al-
lowed the utmost scope of argument, and to urge
whatever he conceives calculated to benefit his
client. So far, however, from this liberty having
been allowed by the Common Serjeant, it appears
that he endeavoured to make the Counsel per-
sonally responsible for the opinions of the indi-
vidual whom he was defending.—The Bar are,
in our opinion, particularly called on to stand
up against this attempt to subject them to a most
degrading thraldom. If they tamely submit to
this treatment, if they do not resent every at-
tempt to deprive them of that freedom of argu-
ment which is essential to the due discharge of
their duties on the most important of all occa-
sions, they must prepare to forego the estimation
in which the Bar of England was formerly.
held. We should regret this as a national ca-
lamity ; for we consider the reputation of the Bar
as of essential consequence to the liberties of the
People. But the spirit which has recently been
displayed in so eminent a degree by Messrs.
Cooper, Blackburn, Evans, and the Gentlemen
engaged in the cases under consideration, inspires
us with a confident hope that courage and firm-
ness will never be extinct in the English Bar.

Front TIIE LONDON GAZETTE, M-kIiCIJ 5

Whitehall, March 2, 1822.
The King has been pleased to grant unto the. Right Hon.
George Gordon Baron Byron, of Rochdale, in the County
Palatine of Lancaster, and to Anne-Isabella Baroness Byron,
his wife, his Royal license and authority, that they may, in
compliance with a clause contained in the last will and tes-
tament of Thomas, late Viscount and Baron Wentworth, of
Nettlested, in the County of Suffolk, deceased, the maternal
uncle of the said Anne-Isabella Baroness Byron, take and
use the surname of Noel only, and also bear the arms of Noel
only ; and that the said George-Gordon Baron Byron may
subscribe the said surname of Noel before all titles of
honour.

L, rd Chamberlain's Office, March 5.

The Lord Chamberlain of his ~~Majesty's Household has
appointed Doctor George Roddam Naval Physician to his
Majesty. • •
Crown-Office, March 5, 18€22.

-., 1 •
. BMember returned to serge in this present Parliament.)
orough of Dungarran.—The Honourable George Lamb,
of Whitehall, in the City of Westminster, in the room of
Angustuc William James Clifford, Esq. who has accepted the
Chiltern Hundreds.

Couunissions signed by the,Lord Lieutenant of the County

of Salop.
North Shropshire Regiment of Yeomanry Cavalry—John
Walmsley, Gent. to be Cornet, vice Andrew Vincent Corbet.
Shrewsbury. Regiment of Yeomanry Cavalry.--Cornet Chas.
Lloyd to be Lieutenant, vice Bent, resigned ; the Hun.
Charles Hervey Trevor to be tditto, vice Oakley, resigned ;
Richard Emery, Gent, to be Cornet, vice Lloyd., promoted,
James Eysom Graham, -Gent. to be ditto, vice Broughton;
resigned.
BANKRUPTCY SUPERSEDED.
__

'l'. New•stead and J. 0. Cooke, Kingston-upon-Hull, soap-
manufacturers.

BANKRUPTS.

J. Thompson, South Shields, Durham, ship owner, to sut•
render March 21, 2.2, and April iii,:at eleven, at the George
Inn, Neweastle.opon.Tyne. Attorneys, Messrs. Bell and
Broderick, Bow-church-yard, London; and Messrs. Bain-
bridge and Bell, South Shields. _

.1.-Froggatt, jon. Burstein, Staffordshire, druggist, March
20, at four, 21, and April 16, at eleven, at the Roe Buck Inn,
Newcastle-under-Lyre. Attorneys, Messrs. Williams and
White, Old Burlington Buildings, Lincoln's Inn, London ;
and Mr. Preston, Burstein.
K. Miller, 13rimscombe Port, Gloucestershire, banker,
March 21, at six, 22, and April 16, at eleven, at the Fleece
Inn, Rodhorough, Gloucestershire. Attorneys, Messss. Dax,
Son, and Meredith, Guildford-street, London; and Mr. Stone,
Tethury, Gloucestershire.
J. Richards, Stonehouse, Gloucestershire, clothier, March
15; at four, 16, at ten, at the Old Bell' Inn, Dursley, Glou-
cestershire,- Attorneys, Messrs. Vizard and Blower, Lin-
coln's Inn, London ; and Messrs. Vizard and Buchanan,
Dursley.

_
Avison, Easthufn, Yorl;shire, bacon factor, March 9,
16,-Und April 16, at one, at the Court of Commissioners, Ba-
singliall-street,' London. Attorneys, Messrs. Stocker, Daw-
son, and Herringbam, New Boswell-court, Carey-street,
London ; and Mr. Alcock, Skipton, Yorkshire.
J. Steel, Eniscott, Warwickshire, timber merchant, March
12, 13, and April 16, at eleven, at the Swan Inn, Birming-
ham. Attorneys, Messrs. Norton and Chaplin,' Gray's Inn-
square, London ; and Messrs. Spurrier, biglrby, and Spur-
rier, Birmingham.
M. Hembree, Lambeth-road, St. George the Martyr's,
Southwark, March 12, 16, anJ April 16, at twelve, at the
,Court of Commissioners. Attorney, Mr. Chester, Melina-
place, Westminster-road.
-DIVIDENDS.

April 4, G. Evans, Aberdare, Glanorganshire, shopkeeper.
—March 16, S. Garton, Wood-street, Cheapside, silk manu-
facturer.—April 20, W. Hailstone, Mildenhall, Sutfolk,gro-
cer —March 30. W. Cape, London-bridge-foot, grocer.—April
6, J.S.-Brickwood, Stoke Newington, brewer.—March 30, J.
L. Studd, Kirhy-street, Hatton•garden, tr. rehant.—March
30, U. Dudiuttn and G. Winter, Jerusalem coffeehouse, mer-
chants.—March 30, J. Maherly, Welbeck-street, coach manu-
facturer.—April 2, A. Phillips and B. Loser, Saltere-hall-
court, merchants.—March 30, J. Nowell and J. Burch, Jewry-
street, Aldgate, wholesale stationers.—March 30, G. Haywood,
Birmingham, spirit merchant.—March 9, J. Bysh, Paterous_
ter-row, bookseller.—March 30, R. Jackson, Cannon-street,
merchant.—March 9.5, J. Richardby, Durham, joiner.—March
30, J. H. Brune and F. Jordan, Bury-court, St. Mary-Axe,
merchants.—April I, B. T. Gilbert, Stockbridge, coal suer-
chant.--April 9, .1. Whitehouse, Oxford, dealer in coals.—
April 9, E. Allporf, Birmingham, silver plater.—April 9, S.
Jerome, Birmingham, victualler.
cmurIFICATES.—MAItoi 26.

J. B. Player, Bristol, hostle-merchant. —S. Ayilon
Elwell, Sliclf Iron Works,Thlsfax, Yorkshire, iron wasters.

PARTNERSHIPS DISSOLVED.

H. Shepard and F. Nlarkland, Norwich, brewers.—J., J.,
and P. Laing, South Shields, ship builders, so far as regards
P. Laing,—T. Lupton and 'l'. Strangman, Prince's street,
Leicester-square, cheesemongers.—W. and E. Castleman,
King-street, Cheapside, warehousemen.—W. Holland and J.
Johnson, Birmingham„-saa manufacturers.—G.• R. Corry, t.
Cayme, and J. R. and J. B. Corry, Yeovil, glove nianufactr-
rers.—J. Ruscoc and T. Drazenor, Shrewsbury, satidlers.—W.
K. Turner, W. Hughes, and J. Swayne, Old Barge-house-
wharf, coal merchants, so far as regards W. Hughes.—:;.
Bracebridge and E. Downing, New Bond-street, milliners.—
H. Orme and 'l'. 3. Thomas. Liverpool, common, brewers.—l.
G. Marzetti, J. Price, and T. F. Marzetti, Langbourn-chatn-
bi•rs,.Fenchurclr-street, ship brokers, so far as regards J. G.
Marzetti.—J. Money ant J. Gayler, Bridge-street, Weststin-
ster, hairdressers.—J. Aisop aml T. Henwood, Kingston-up-
on-Hull, woollen drapers.--A. Mosman and A. Graham, Li-
verpool, merchants.—E..Eunnerson and. E. Dews, Ossett,
Yorkshire, clothiers; and N. Tolson, Pontefract, sehoolmas-
terr —W. Goodwin, %V. Owston, 'J. Thorp, and W. Owstoa,
jun. erlamford-Briggs, Lincolnshire, corn merchants.—.l. W.
and. H. K. Coiling, Olcehampton, attornies.—S..andlE: Coates,
Loontinster, tanners.-M., W. W., and C. C. Deacon, and
Ellis, Milk-street, factors, so .far-as regards W. W. Deacon.

REVENUE ARISING IN IRELAND.

TO THE RIGHT HONOURABLE_ THE LORDS COMMIS
siobrsitS or 4119 MAJESTY'S TREASURTs

The REPORT of ' the COMMISBIOERS of 'INQUIRY

into the- COLLECTION and MANAGEMENT of the

• REVENUE arising in. IRELAND.
[Ordered •by the House of Commons to be printed 27th Fe.

bruary, 1822.]

In the Act by which we are appointed, it is directed that we
shall from time to time make Reports to your Lordships, to be
laid before the King and both Houses of Parliament, in which
we are to " state such observations, and make such suggestions
as shall occur to us, for assimilating the mode of charging, ma-
naging, and collecting the several branches of the Public Re-
venue of the Crown in Ireland, to the mode practised in Great
Britain, or for otherwise securing and improving the due col-
lection thereof, by modification of duties, or in any other way
which we may deem expedient ;" and although we are not yet
prepared to suggest or recommend to your Lordships the adop-
tion of any specific measures in conformity with the above di-
rection, we feel it to be,our duty, at the present period, to submit
to your Lordships, for the information of his Majesty, and the
two Houses of Parliament, a statement of our proceedings, sheav-
ing the steps which we have taken, and the course which we
are pursuing, in order to accomplish, with as little delay as pos-
sible, the purposes for which we have been appointed.
Immediately after the passing the Act, we assembled, and
having taken the oath therein prescribed, we proceeded in the
first instance to apply, through your Lordships, to the Revenue
Departments in England and Scotland, for various accounts
and documents necessary to the discharge of that prominent
part of our duty, which relates to the introduction of one com-
mon system and uniform practice, in the collection of the reve-
nue of Great Britain and Ireland ; and we at the same time ordered
such returns from the offices in Ireland, as we deemed requisite
for exhibiting the existing state of the establishments in. that
country ; into the extent, the efficiency, and expense of which
we were commissioned to inquire, as well as into the reductions
of which they might be susceptible.
The preparation of these documents, more especially those
required in England, unavoidably occupied a considerable time;
because, in addition to other details relating to the produce of
the revenue, and the expenses of the management, we felt it
expedient to call for statements of the mode in which by law,
or under the authority of the several. Boards, the duties were
collected in each department ; and with respect to the excise,
under each head of duty.
We next proceeded, after a careful consideration of the
various subjects comprised in the extensive field of inquiry
assigned to us, to determine the course which it might be
most expedient for us to pursue with reference to what we
conceived to be the intention of Parliament in our appoint-
ment. While we were anxious, on the one hand, to enter
without delay upon the examination of the establishments
of die several revenue departments, and to pursue it into those
details wherein consists the bulk of the expenditure, and in
which, consequently, the subjects of retrenchment would most
probably be discovered; we felt, on the other hand, that all the
subordinate parts of these establishments were liable to be ma.
terially affected by any such changes in the general constitution
of the departments, as we might find it our duty to recom-
mend, in order to assimilate them to those of Great Britain. It
therefore appeared to usl that the possible misapplication of
much time and labour might be avoided, by directing our at-
tention, in the first instance, to a review of the general regulations
and management under which the revenue of Ireland, in its several
branches, was administered, and in considering the measures
by which the conformity required between the systems of the
two countries might, as far as their respdctifie circumstances
permitted, be attained.
We, therefor; resolved to direct our earliest attention and
inquiries to the state and constitution of the several Boards of
the revenue in Ireland • the authority vested in each of them,
and the manner in which it was exercised ; the functions of the
principal officers immediately under them ; and the general
method of proceeding in the charging, collecting, and securing
the duties levied under each of the departments.
In pursuance of this determination,, our first act ofter our
arnval in Dublin was, to communicate to the heads of the
several branches of the revenue, a general statement of the
objects to which we intended to -direct our inquiries in the
commencement of our investigation, and of the manner in
which we expected their co-operation and assistance.
We were the more induced to prefer the general course we
have described, from knowing that the subordinate and execu-
tive branches of the several departments had so recently as the
year 1819 undergone a careful revision by a Commission ap-
pvicitcd by .your Lorclahp3, compQaed of g,ontlimacn, celoctad
on account of their practical knowledge and experience, upon
whose suggestions various salutary reforms and important re-4
trenthments had been made, and whose presence and inquiries in
Ireland appeared to have produced an increased attention and ac-
tivity in the conduct of the business of the principal departments.
We had also the satisfaction of finding, that in the department
of the Customs in Ireland, the attention of that Board had
been directed to the Reports of the Commissioners appointed
to inquire into the Customs in England, referred to them by
your Lordships, which‘had led to some material improvements
in the mode of transacting the business of that department.
Although in this stage of our proceedings, according to the
line which we had prescribed to ourselves, it was not our inten-
tion to enter upon any detailed investigation, either of the con-
duct of individual officers, or the propriety of maintaining par-
ticular offices, we felt it not consistent with our duty to post-
pone such investigation in any case which should incidentally
come under our notice,- and appear especially to require-at-
tention.

Amongst other matters of this description, the office of Re-
ceiver-General of the Customs and Excise (which happened
then to be vacant) came under our notice ; and having satisfied
ourselves that it would be practicable to provide for the dis-
charge of the duties assigned to that officer, in a mode equally
secure and effectual, and which would admit of a saving to a
considerable amount, by the abolition of that appointment ; we
addressed a representation to the Lord Lieutenant, apprizing
him of the impression entertained by us,. and suggesting that
the vacancy should not be filled up, until we had the opportu-
nity of laying before your Lordships a full report on the sub-
ject. We experienced from his Excellency the most ready ac,
quiescence in our suggestion,, and the appointment has accord-
ingly been suspended.
e had notproceeded far in our inquiries, before a' most im-
portant subject presented itself to us, which we felt must be
decided upon previously to our being able to recommend to your
Lordships and to Parliament, any definite reduction of the
extent and expense of the revenue establishments in Ireland :
we allude to the duties affecting the commercial intercourse be,
tween the two countries ,•- as by far the greatest part of the
import trade of Ireland consists of goods brought directly from
England, the principal occupation of the officers of the customs
' in the several ports ofireland arises either out of the collection
of those restrictive duties on certain articles of British produced_
which, by. the Act of Union, were imposed, and continued for
a period which expired in the year 1820, or of those which, in
the Act of Union, are distinguished as " Countervailing Du-
ties." Essentially connected as the further maintenance of the
first mentioned of these duties, and the extent and arrangement
of the others, must obviously be with the objects of our in.
quiry, we should have felt ourselves called upon to look fully
into the question, even if your Lordships had not drawn our
attention to it, by referring to us the memorials of several mer-
cantile and manufacturing bodies in England, remonstrating
against the recent extension, by the Act of 1820, of the period
fixed at the Union for the duration of the restrictive duties ;
and which Act, in the course of last Session, the House of Com-
mons solemnly pledged itself to take again under its con-
sideration.

We. felt at the same time, that, in consequence of the union
of the two Exchequers in 1816, and the termination of the com-
pact by which Ireland was bound to contribute a fixed portion
of the revenue of the United Kingdom, an opportunity was af-
forded of altering the system, and simplifying the operation of
the countervailing duties.
Our course of proceeding being determined by these conside-
rations, we were assiduously occupied, during the period of our
residence in Ireland, in the collection of evidence applicable to
the heads of inquiry above referred to ; by the examina-
tion, as well of the several members of the Boards of Cus-
toms and Excise, their Secretaries, and the officers in im-
mediate communication with them in the exercise of their
functions, as also of a considerable number of respectable
merchants, manufacturers, tradesmen, and other individuals,
whom we thought it necessary to call before us, and from
these persons we obtained information relating to the state
of the commercial intercourse between the two countries, and
the effect produced upon their particular interests by the seve-
ral duties in question, as well as by the execution of the revenue
laws in Ireland. And we think it our duty to state that, in the
progress of these examinations, we experienced from all persons
to whom we had occasion to apply, a prompt obedience to our
requisitions, and a general readiness to afford us information.
In the prosecution of our examinations in Ireland, under the
above-mentioned heads of inquiry, having arrived at a point at
which it became necessary to obtain information in England,
from the corresponding departments of the revenue, and from
individuals connected with the commerc.eand manufactures of
this part of the Empire, we transferred the sittings of our Com-
mission to the office which had been assigned to us in London,
where we are pursuing out investigations, in. the hope that we
shall be enabled to lay the result of them before your Lord-
ships, 'for the information of his" Majesty arid the Houses of

Parliament, at a period sufficiently early to admit of some prac.
tical measure founded upon them, being submitted to the Le•
gitaiture before-the close of the'present setsidn. " • '
(Signed) T. WALLACE. (1,. S.)
T. FRANKLAND LEWIS. (L. S.)
J. C. HERRIES. (L. S.)
W. J. LLTSHINGTON. (L. S.)
HENRY BERENS. (L. S.)
Office of Irish Revenue Inquiry,
February 21, 1822.