The Sun.
London, England, 1836-10-28 00:00:00

" FRENCH TAXATION.

" Taxes (with the exception of the door and window-tax)
are very unequally levied throughout France.
" France is divided into 86 departments, each of which
contributes, according to its population and revenue, a pro-
portion of the taxes annually voted by the Chambers. Were
this principle strictly adhered to, nothing could be more
equitable ; but the basis on which the allotment of taxes is
grounded is that of 1791, since which no regular estimation
of property has taken place.
" The departments are divided into arrondissements,
which arc subdivided into cantons ; these arc again subdi-
vided into communes.

" There is a conseil-general for every department, and a
conseil for each arrondissement. The members of both
councils are chosen by the electors of the department.
" Wben the taxes are voted, the amount to be paid by
the department is signified to the conseil-general, by whom
it is divided between the arrondissements. The conseil
d'arrondissement subdivides it amongst the communes.
" In each commune are a mayor and a municipal coun-
cil ; the mayor appointed by Government, and the council
elected by householders paying certain taxes.
" Assessors of taxes are proposed by the Mayor and ap-
proved by the sous-prefet (there are a prefet for every
department, and a sous-prefet to every arrondissement).
The assessors attend to changes in doors and windows, and
to mutations of property. They regulate the poll and
furniture taxes always according to the estimation of 1791.
" At that period (1791) each commune was favoured or
injured by the valuators, according to the political senti-
ments of the inhabitants, or the caprice of the ruling party.
Hence the difference in the property-tax paid in the several
communes.

" The commune of Conquet pays about one-seventh of
its real revenue, whilst Plousane pays one-ninth, and Lem-
bezellec only about one-fifteenth. In some communes the
proprietor does not pay more than one-twentieth.
Under Napoleon a general survey (le cadastre) was
commenced, to correct the valuation of property. It is
still going on, although very slowly. Little more than two-
thirds of France are surveyed. Before this survey is finished
another will be required, the changes since its commence-
ment being so great. _

" There have been at different periods attempts to allot
a more equitable share to each department. During the
Villele Ministry, the proportions of several departments,
being erroneous, were altered.
" It is only within the last three years that the conseil-
gensraux have been made elective, the members being for-
merly chosen by Government. The result has not proved
satisfactory. When the members were appointed by Go-
vernment, they considered themselves bound to attend the
council. At present some go, others do not. In 1832, the
members for the arrondissement of Brest being absent, the
taxes were nearly doubled, to the detriment of Brest, and to
the relief of other arrondissements whose members attended.
This year, Brest being represented, its taxes are reduced,
but another arrondissement suffers."

" LA LOIRE INFERIEURE.

" The largest farms seldom extend beyond 300 acres ;
the greater part are from 60 to 200 ; if the soil be good,
and the whole fit for cultivation, they run from 60 to 100,
and so on, in proportion to the quantity of waste laud on
them. Near to the Nantes there are grounds let as high
as 87 francs (31. 10s.) per acre, whilst in the vicinity of
Chateaubriand the average price is not 12i francs (10s.), '
and in other parts of the department it is even less, from the
want of roads. This depreciation of property at a distance
from the roads throughout this department and La Vendee
will soon be remedied, as the Government has commenced
cutting communications in every direction, and the money
to defray the expense has been voted by the Chamber :
they are expected to be completed in two years ; but if the
usual inactivity be applied to them that has been given to
other public works, they will not be completed in 10 years.
The present value, therefore, of a great part of the farms is
not above one-third of what it may be when all these roads
shall be finished. Very few of the farms are let for money :
the leases run from three to five and seven years, seldom
beyond the latter term ; and from this cause arises, in some
measure, the miserable state of the grounds at the expira-
tion of.the lease!. The usual mode of letting is for the
proprietor to receive half the produce ; but some farmers
pay a stipulated quantity of grain for the arable, and money
for the pasture land ; the greater number, are let for one-
half of all the produce, clear to the proprietor, which is ano-
ther cause of the impoverished state of the land ; for what
farmer can be expected to lay out his money in manure
when he knows he will only reap one-half of tho advantage
that may arise from it ? In general the farmers are very
poor,
but they are as rich as they have ever been ; they
are a class without capital, have seldom a sufficient stock
of cattle, and, from the effects of the causes I have already
alluded to, they feel no desire, no ambition to exert them-
selves, or rise above what they are, remaining content with
the produce of a farm that will just serve to maintain their
family. Yet several of those persons who resided in Eng-
land during the war, or have visited it since the peace, or
have sense enough to comprehend the value of the mode of
agriculture pursued by some Englishmen in their neigh-
bourhood, are by degrees improving their lands, by length-
ening the terms of their leases to the farmers, by giving
the latter a more decided interest in the cultivation of the
ground," &c.

" CORSICA.
" The mountainous character of this island favours little
the contiguity of landed property. An ordinary landowner
in Corsica, where division of labour is at its infancy and
capital is scarce, will at once possess lands producing corn
and other grains, wine, oil, chescuts, vegetables, fruits,
&c., and soils of such fitness cannot well be contiguous.
This natural Separation is still more, and to a highly de-

trimental degree, enhanced by the following causes :
For centuries the laws have protected an equal succes-
sion amongst children ; the Geneose, when rulers, abetted
this system, and the French law on heirdom, which found
Corsica in an extravagantly parcelled state, has confirmed
and aggravated it. These ancient and modern agraria-
nisms, unaccompanied by the remedies of capital and of
various roads of industry, have made a proprietor of almost
every Corsican, and have, it is true, averted bare mendi-
city, but also generally created a narrow situation without
resources, pregnant of family intrigues and not unbloOdy
dissensions, litigious propensities, and various checks on
population ; and, combining with other incidents, they have
fostered maxims which again serve to the same end of dis-
connecting all' landed property. It is a distinctive trait,
that the Corsican rather starves than sells land ; that in-
heritances, which lose in value by division, still must sub-
mit to it ; that advantageous offers are the more readily
refused, the more such land should aggrandize and connect
the purchaser's estate. These causes serve to explain how
it comes that almost every one is a landowner, that an or-
dinary proprietor of the second class, worth 20,000 f., has
his little estates at ten or more unconnected places within a
range whose radius exceeds many miles, and that the few
great landowners (more near Ajaccio than in the northern
part) possess indeed circuits of six to twenty miles, yet with
separated spots of cultivation on such extent."

PARLIAMENTARY PAPERS.

SALMON FISHERIES IN SCOTLAND.

The Select Committee appointed to consider the state of
the salmon fisheries in Scotland, in as far as relates to the ,
altering the close times in different districts in that part of
the United Kingdom ; the laws for the observance of the
Saturday's slap or opening of all cruives, engines, machines,
or devices of whatever description used in salmon fishing ;
the construction and regulation of cruives ; the regulation
of mill leads or courses, and the removal of dams and ob-
structions in all rivers, streams, or waters ; and to report
their opinion thereupon to the House, together with the
minutes of evidence taken before them ; and who were in-
structed to inquire into the increase tr decrease in the
numbers or weight of salmon, grilse, and sea trout taken in
the several rivers and sea coasts of Scotland, since the Act
9 Geo.. IV., c. 39, came into operation ; and to report to
the House specially thereupon ; and to whom Several pe-
titions were referred—have, pursuant to the order of the
House, examined the matters referred to them, and have
agreed to the following report :
The only object of the close season being to afford pro-
tection to the fish when they are breeding, and during
their state of exhaustion consequent upon it, your Com-
mittee are of opinion that the legal close time ought to be
so regulated as to coincide, as nearly as possible, with the
period so defined by nature. It has been established in
evidence that in different rivers the periods at which the
salmon ascend the rivers for the purpose of spawning and
afterwards descend towards the sea, vary considerably ; and
therefore, upon the principle above laid down, your Com-
mittee are of opinion that it would be advantageous to the
general interests of the salmon fisheries in Scotland to have
the fence months, or close time, regulated according to the
various circumstances of the respective rivers or districts,
instead of having one uniform season, as at present.
From the evidence taken it will be found that while
none of the witnesses dispute the facts on which this re-
commendation is founded, some of them, whose opinions
are certainly entitled to consideration, are opposed to the
alteration ; while on the other hand a great number of wit-
nesses, whose individual opinions are of equal authority, are
decidedly in favour of it.
Those who are adverse to the change, ground their objec-
tion chiefly on the facilities which they apprehend might
thereby be afforded to poaching, whilst at the same time
they admit that an improvement in the produce of some
rivers might be effected by the change.
With regard to the validity of this objection, the Com-
mittee woud remark, that although by the Act 9, Geo.
IV., c. 39, a uniform season was, for the first time, ap-
plied to the whole of Scotland (with the exception of the
river Tweed, and the rivers running into the Solway Frith,
which are regulated by particular Acts of Parliament) yet,
in all the other parts of the United Kingdom, and especially
in Ireland, there are, and always have been, various seasons
suited to the different natures of the several rivers ; and,
nevertheless, the evils apprehended by those who object to
this system have not been proved to result from its adoption
in those places.
While your Committee are thus of opinion that the close
seasons applicable to particular rivers or districts ought to
vary as to their periods of commencement and termination,
they recommend that in no case ought the close season to
be less than 139 days (that being the duration of the pre-
sent close time.)
On the second head of inquiry submitted to your Com-
mittee, they are of opinion that the Saturday's slap, or
close time, ought to be strictly observed in the management
of every engine, machine, or device used in salmon fishing,
whether in rivers andlakes, or on the sea coast. _

This important regulation (the Saturday's. slap) has, from
an early period, formed part of the law of Scotland regarding
salmon fishings ; but certain novel modes of fishing, not in
rivers, but upon the sea coast and near the mouths of rivers,
having been recently introduced, the regulation has been
evaded, or disregarded, on the supposition that it was not
strictly or technically applicable to these. It appears to be
quite clear, from the evidence which has been taken as to
the habits of the salmon, that the beneficial principle on
which the regulation is founded applies with equal force to
engines placed or erected on rivers and in all other situa-
tions • and therefore your Committee strongly recommend
that all doubt on the point ought to be removed by the Le-
gislature, and the observance of the Saturday's slap strictly
enjoined in the use of all engines, machines, and devices
lawfully used in salmon fishing, whether in rivers and lakes,
or upon the sea coast. In particular situations on the sea
coast and estuaries, especially the more exposed parts, the
stormy state of the weather or roughness of the sea might
render it impossible or dangerous to open and re-set nets or
other engines during the hours of the weekly close time.
Your Committee are disposed to think that this difficulty
would be rarely experienced ; but it would be proper to
make provision that in such cases the penalties by which the
regulation might be enforced should not be exigible, when-
ever it might appear that the non-compliance had not been
wilful, but the result of necessity.
Your Committee may remark that the opinion they have
now expressed coincides, in principle, with the recommenda-
tion of the Committee in 1825, as expressed in their fourth
resolution, viz.—" That during the fishing season there
ought, throughout the rivers, streams, lakes, and sea coasts
of the United Kingdom, to be a close time weekly, com-
mencing at sunset in the evening of Saturday, and ending at
sunrise on Monday, guarded by such penalty as may be
deemed sufficient ;" but the recommendation, as well as
some others made by that Committee, was not carried into
effect by the Act 9 Geo. IV.
Great complaints-having been made by the river proprie-
tors of the encroachments practised by the owners of fixed
engines, in stationing them within, or so close to the months
of rivers as materially to prevent the run of fish up the ri-
vers ; your Committee have examined witnesses on the point,
and the result is a conviction that such encroachments are
practised to the great injury of the river proprietors ; and
they think that increased facilities for enforcing promptly,
and at small expense, the law upon this point would be pro-
ductive of very great advantage.
With regard to the construction and regulation of cruives
the inquiries of your Committee lead them to believe that
very extensive abuses prevail, attended with very serious in-
jury to the general interests of the fisheries, and more espe-
cially to the interests of the proprietors of upper &things. In
the construction of a cruive the only legitimate object is to
adapt it to the taking of fish above a certain size, and the
free run through the Saturday's slap. It ought to be so formed
that fish of all sizes can easily enter it at all times ; and that
fish under a certain size may easily pass through it, and as-
cend the river. It is of the greatest importance that fish
should enter it with facility, because where they cannot do
this the provisions in favour of the smaller fish and the Sa-
turday's slap become inoperative ; and the cruive acts
merely as a barrier for detaining the fish in the river imme-
diately below it, where they are destroyed by nets or other
means. The fish are thus effectually prevented from reach-
upper parts of the river, even although the Satur-
day'sinthe
slap may be in form observed.
The evidence which has been obtained by the Committee
satisfies them that the abuse which they have just described
prevails to a very great extent in many of the rivers in Scot-
land in which cruives are used, and as examples of this they
would direct attention to the evidence respecting the cruives
on the Rivers Deveron and Spey.
The general principle that engines or devices constructed
in the channels of rivers, for the purpose, or with the effect,
of so obstructing the ascent of the fish, are illegal, has been
fully recognised and acted upon by the Court of Session in
various cases. In those of the Duke of Queensbury v.
Marquis of Annandale, Nov. 19, 1771, and Dirom v.
Littles, Feb. 25, 1797, it was declared to be illegal to use
devices expressly for that purpose. The application of this
equitable principle to the construction of cruives has also been
enforced by the Court of Session in the case of the town of

7 c.in . the. Earl of Fife, 1774 ; ind in the case of Sir
James Grant v. the Duke of Gordon, 1777 ; of which de-
crees copies were given in among the evidence laid before
the committee.
Your Committee thus feel themselves warranted in as-
suming that the principle, which in itself appears to them so
just and equitable, does actually pervade and regulate the ex-
isting law on the subject. As, however. the authority of
the decisions in the cases above cited, and any similar spe-
cial cases (in which the principle has been enforced in the
construction of cruives) may be thought to operate as legal
precedents only in reference to the rivers to which they se-
verally relate, they strongly recommend that general regu-
lations, founded upon that principle for the formation and
management of cruives, should be framed and made appli-
cable to all rivers on which more than one proprietor has a
right of salmon fishing.
The points to which these legislative regulations ought
to be directed, are, Ist—The position of the sole or bottom
of the cruive-box, relatively to the bottom or natural bed
of the river. The sole of the cruive-box and the bed of the
river .ought to be on the same level ; and if it be necessary
to place the cruive-box on stones, these stones ought to be
so sunk or bedded in the bottom or channel of the river
that the latter shall remain on a level with their upper sur-
face. 2d. The situation of the cruive-box or boxes, in re-
lation to the main stream of the river. 3d. The form and
height of the cruive-dike. It ought not to be higher than
one foot and a half above the surface of the water at its
average level, exclusive of floods. 4th. The height of the
cruive-box, which ought not to be above the surface of the
water at its mean level. sth. The forms and distances of
the rungs of the pecks. And 6th. The construction of the
inscales.

On the subject of mill-leads and dams, the Committee
have taken valuable evidence ; and they are of opinion that
much may be done by the owners thereof in favour of the
fishing interest, without any injury whatever being sustained
by the manufacturing establishments which are dependent
upon water power. They recommend that mill-leads or
courses should be kept shut at all times when the mill is
not at work ; and also that the iron grating or fender, so
strongly recommended by the Committee of 1825, should
be used, so as to prevent the entry of fish or fry.
There is no reason to doubt that mill-dams, as at present
constructed in numerous salmon rivers, form most serious
obstacles to the ascent of the breeding fish, and also occa-
sion the destruction of vast quantities of the fry. Your
Committee are fully alive to the great importance of the
interests which are thus brought into apparent conflict with
the interests of the salmon fishery ; and they have, there-
fore much satisfaction in reporting their opinion that these
may be reconciled, and the evils suffered by the one party
in a great measure obviated at a trifling expense, without
subjecting the other to any real injury. Mr. Smith, of
Deanston, in the county of Perth, who is connected with
extensive manufacturing establishments employing water-
power on different rivers, has explained to your Committee
a contrivance called " a salmon stair," which he finds to be
perfectly successful in facilitating the passage of salmon
over dams, which were previously almost insuperable bar-
riers to them. This device may be applied at a small ex-
pense to existing dams ; and, in the original construction
of any dam hereafter to be erected, a form and arrange-
ment may be easily prescribed, and ought to be enjoined, to
secure the same beneficial end. On this point the state-
ments of Mr. Smith are amply confirmed by the testimony
of Mr. Thom, an eminent engineer, much interested in cer-
tain extensive manufacturing concerns driven by water-

power.
The Committee in 1825 reported, as their 7th resolti-

don, " That it is indispensable to guard against the ad-
mission into all rivers, streams, estuaries and lakes, in which
salmon exist, of any matter proceeding from manufactories
of any description which is known or deemed to be poi-
sonous or deleterious to fish." Your Committee are fully
persuaded that this opinion is well founded ; and, although
it is thought by some that any general and qualified regu-
lation on the subject might be productive of some degree
of practical inconvenience in its bearing upon some manu-
factories of lesser extent, yet, with regard to gasworks (the
number and magnitude of which are so rapidly increasing),
and some other manufactories, they are led to believe that
no serious difficulty would prevent the resolution of 1 8 5.
from being carried into effect. Mr. Smith, of Deanston,
has stated, from his own experience, not only the practica-
bility, but the advantage to the owners of the work to be
derived from the process which he details for separating the
deleterious matter from the water of gasworks, beforo it
is allowed to reach the river.
Your Committee further recommend that from and after
the termination of the ordinary fishing season a further
term of fourteen days shall be allowed, during which it shall
be lawful, under certain restrictions, to fish for salmon, and
fish of the salmon kind, with rod. Your Committee are

disposed to think that such a privilege will have a material
effect in interesting in the improvement of the fishery the
heritors upon the uper parts of the rivers, who chiefly pos-
sess the opportunity and powers to protect the fish during
the breeding season.
The Committee are of opinion that the heritors should
have power to appoint and pay inspectors, in addition to the
water bailiffs and other officers authorised by existing Acts,
the duty of all persons so appointed being to see the va-
rious provisions and regulations carried into effect. They
further recommend that summary powers should be vested
in the proper authorities for enforcing the various regula-
tions, and imposing the penalties which may be annexed to
the violation of them.

In compliance with the instruction that the Committee

should inquire respecting the increase or decrease of salmon
and other fish of the salmon kind, since the passing of the
Act 9 Geo. IV., c. 39, they have done everything in their
power, but various difficulties have occurred to prevent their
arriving at an accurate result. The letter received from
the Board of Customs is referred to on this head. The
Committee feel it to be their duty to state that in some in-
stances the returns of the produce of river fishings have
been withheld from them, whilst those of the coast fishings
have been readily given. In those instances where returns
have been given it will frequently be seen that, where the
produce of the coast fishing has increased, that of the river
has declined, even to the extent of causing the abandonment
of the station in the river.
The petitions referred to the Committee have been duly

considered.
Your Committee have only further to add, that they
have instructed their Chairman to move for leave to bring
in a Bill to alter and mind the Act 9 Geo. IV., c. 39, in
conformity with this report.
30th June, 1836.

PORT OF LONDON.
The following is a copy of the Resolutions agreed to by
the Select Committee of the Hous:... of Commons on the
port of London, and embodied in their Report to the

House :-
1. That the navigation of the river Themes, in the port
of London, has for a great length of time been subjected
to great and increasing obstructions, by which the mari-
time approach to the metropolis has been most seriously
impeded, shipping exposed to injury and needless detention,
and that frequent accidents have occurred, several of which
have been attended with loss of human life.
2. That these obstructions have been produced by A
crowded state of the river, arising from the greatly in.
creased and still increasing traffic and shipping frequenting,-
the port, by the introduction of steam navigation, and espe-
cially by the collier tier stationed in the pools, and the ill-
regulated manner in which colliers laatve Isom permitted to
lie at anchor in the stream, by shoals and banks, which pre-
sent impediments to the navigation ; and, finally, by the
want of an efficient supervision, and a more effective exe-
cution of the harbour service ; and that, although it ap-
pears to this Committee that since the period at which they
commenced their inquiries an improvement in the last re-
spect has taken place, yet they conceive the public have no
adequate security against the recurrence of those evils.
3. That this Committee are of opinion that the various
conflicting jurisdictions and claims of the Admiralty, Trinity
House, and Corporation of London over the river Thames
below the bridges, have had a most injurious effect upon the
navigation, and that it is desirable that they should be con-
solidated, and vested in some one responsible body, and that
means should be found for the removal of shoals and ob-
structions in the bed of the river.
4. That, considering the magnitude of the interests in-
volved, and the pressing necessity of remedial regulations
under legislative authority, by which accidents on the river
may be provided against, additional security to property
afloat afforded, and the commerce and navigation of the port
of London thus preserved and promoted, the Committee re-
commend that a copy of the minutes of evidence taken be-
fore them, and of the papers connected with this inquiry,
be' referred to the Right Honourable the Lords of the
Committee of his Majesty's Privy Council for Trade, w'tii
the view that a Bill may be prepared under the authority
of his Majesty's Government, for consolidating, enlarging,
and amending the laws " for rendering more commodious
and better regulating the port of London," and to embrace
the various amendments and regulations required, and that
such Bill be submitted to Parliament in the ensuing session.
5. That it is the opinion of this Committee that, for the
safe and convenient transit of shipping and craft in the port
of London, it is expedient that a clear passage of the width
of not less than 300 feet should be maintained in the river
Thames, according to the existing by-laws ; that the colliers
at anchor in the stream should be so regulated as to prevent
interruption to ships passing up and down ; and Oct suitable
moorings should be laid down for colliers in the Pool, so as
to secure them in their respective stations, and prevent en-
croachment on the water-way ; and that if, in consequence
of preserving a clear passage to this extent, inconvenience
should result to the general trade of the river, it appears to
your Committee that it will be desirable to encourage the
construction of collier docks in order to facilitate this object.
6. That it further appears to your Committee that, as a

recautionary measure, and with a view to the preservation
of human life, the rate of speed of steam-vessels navigating
between Deptford and London Bridge should be reduced ;
and that the attention of the proprietors of steam vessels
frequenting the river Thames should be called to the object,
as well as to the number of passengers received on board
those boats, until the sanction of Parliament shall have been
obtained to such remedial measures as shall hereafter be
deemed expedient.
August 12, 1836.