The Sun.
London, England, 1831-02-21 00:00:00

with caution :

FRO3t THE FRONTIERS Or POLAND, FEB. s.—We are
in daily expectation of hearing decisive events. Accord-
ing to. the statements of Polish emigrants, the Polish army
has retired from the extreme frontiers. This manoeuvre,
however, is said to have made an unfavourable impression
on the country people, who desert in whole troops front
the new levied corps and seem disposed to join the Rus-
sians, who are advancing. At least it is affirmed that
some pulks of Cossacks who passed the Bug and
advanced several leagues into the kingdom to forage,
were everywhere well received, and obtained what
they asked for without the slightest resistance. In-
deed an opinion prevails almost universally that
the Polish army will not attempt to keep the
field against the Russians, but that it is the plan of the
Commander-in-Chief to concentrate his forces in the vi-
cinity of Warsaw. The great works that have been un
dertaken near Warsaw indicate that a great force will he
assembled about the capital, and the fate of Poland will
therefore be decided under the walls of Warsaw. It may
prove difficult, as preceding examples have shown, to con-
quer the position of Warsaw, and get possession of the
city, which is so situated as to be admirably calculated
for defence. On the other hand, many Poles blame the
choice of the Commander-in-Chief, of whose military
talents and experience there are no proofs.
VIENNA, FEB. 8. —Five her Cent. Metalliques, 92i ;
Four per Cents. '791 '7Bl ; Bank Shares, 1021, 1018.
LUNEBURG, JAN. 28.--We have just received the joyful
news from the Deputies sent to Hanover in the name of
all our Guilds, Companies, &c. that they had the honour
to present the following petition to his 'Majesty the King,
in a special audience of the Duke of Cambridge, and that
his Royal Highness, having graciously listened to their re-
quest, had promised immediately to transmit the petition
to his Majesty.
" Most Gracious Sovereign,—The corporation, guilds,
and companies of the hereditary city of the kingdom, ap-
proach your Majesty's person through these
citizens, espe-
cially delegated on this solemn occasion, in order to la)
at the foot of your 'Majesty's throne the assur-
ance of their unchangeable hereditary loyalty, their
constant love and indelible attachment, together
with the lively expression of their most ardent and
just wishes. Seventeen long years have passed since
I the day on which the citizens of Luneburg,
inspired by
I
genuine love to the ancient race of their Sovereign, im-
pelled by the recollections of lost happiness, encouraged
iby the ample; promises of sacred royal words, lam

s •
aside the'implements of peace, took up the sword, and
were the first who in the north of Germany rose against
an arrogant enemy to shake off the yoke of oppression, to
return under the paternal government of their loved
and ever-lamented George the Third, and to look
forward to a new and happier period. As diey. thentook the lead of their countrymen in re-establishing
the empire of justice and freedom in their dear country,
they now place themselves in the first rack to lay before
their King in the distress of the country their complaints
and their wishes. We (have seen with profound affliction
the errors of that city celebrated for its university, !Atte
with all the blessings of peace and civilisation, in vat?
en-
deavoured to serve the cause of freedom, which is invinci-
ble when promoted in the way of justice, by the fat a!
course of lawless violence. But hostile as we are to sue!'
illegal proceedings, we participate in the ardent and wen-
founded wish, that our country now labouring under
dreadful distress, may recover its ancient, almost forgotten
prosperity. Its commerce chained down by heavy taxa-
tion, is ruined ! Its manufactures are at a stand. Immense
revenues flow from the richly endowed domains into the
coffers of the treasury, but the account of the manner in
which they are expended is still a sealed book for the As'
sembly of the Estates, who yearly vote millions uf the,
property of the subject. The citizen is discouraged, ow'
theinhabitants of the country are pressed down to the
ground by intolerable burdens, while an inexorable edict
of censorship, dating from the commencement of last
century, unsuited to the wants of our times, is a check ori
all freedom of thought. In such a state of things we
Lave become firmly persuaded, that if unforeseen natural
events and inevitable foreign relations of the kingdom
have a great share in producing the distress, yet their es-
sential cause is to be found in the internal affairs of 113-
nover, and that unless a change takes place in them, no
good is to he expected by us. Animated by this convle-
tion, as well as by implicit confidence in our august 31°'
narch, we approach your Majesty with an humble Pe;
ti!ion, that your Majesty, after consulting the Pressed
Estates of the Kingdom, may be graciously Plea as
to convoke an assembly, representing as completely
possible the Hanoverian people, and to consult with it
how a suitable Constitution, founded on a just represents-
'
tom of the subjects in both branches of the Legislature:
may be speedily given to the country. Our cries, 00'
sorrow, our sufferings, and our wishes find no
greater
comfort in the world than in the magnanimous sentiments
of our King. The Monarch who, in his greater kingdom,
the freest in the world, called the most subjects to his
Council, will also open his great and noble heart to "r
wishes. Most gracious King, we express these wishes fnr
the ancient hereditary dominions of your augustfamily. In its bosom repose the ashes of you
illustrious ancestors, which can worthily rest only
in a free country. Blessed be their wmemory,prosperity, and long duration to the reign of our beloved
King. With these sentiments we remain, Sire, your gui
jesty's most humble subjects and servaros, the Deputies cif
the Corporations, Guilds, and Companies of the city °
Luneburg."

It is with satisfaction that we perceive the
general feeling with respect to the Budget to be
very much in accordance with the view we el':i
pressed of it on Monday last. Vie then stated
the most objectionable parts of it to be the 13'1);
posed duties on raw cotton, and on steatn'b°3t
passengers ; and it has since become evident tbtt
the GoYernment is pressed so hard upon thethesepoints, that it will scarcely be possible to retail'
such duties, at least without modification. Ag

the reasons for such modification have been s°
frequently stated during the last week, and 3:
our observations were made with the Ws"
friendly disposition towards the Government, we
are content to leave it in Lord ALTHOII'S
hands without further remark.
Lord ALTHORP has had to perform a °sic.
of great difficulty, and he has done it in a Man;
ner which reflects on the Government the higbe:a
credit. Taking for his guide the principles la k
down in Sir HENRY PARNELL'S valuable "11rd
on Financial Reform, he selected for repeal an t
reduction those taxes which pressed the in°s
severely on the most helpless part of his coon",
trymen by operating as a check to industry, an:
a diminution of the means of subsistence to tne
working classes. To make up the deficieneY, he
availed himself of a suggestion originally rhr°ll
out by the late Mr. HumPtiREYS for the itnP°(
sition of a modified property tax, in the shape of
a stamp duty, on the transfer of land and (I
stocks. The inconsistencies in the present
duties, to which real and personal property at,
subject, afforded great room for the auginenti,
tion of the revenue without public ine°l
nience. There is no sound principle nP°,,
which land is exempt from probate and leg3,e'9
duty, and subjected to ad valorem stamp dntibe,
or conveyances, whilst personal property is suer
ject to the former, and exempted from the latt
duty. It would be a great object, both r° the
public and the revenue, that these ditties should
be equalized, so that taxation should be n't°re
0,
fairly distributed, and the proposed transfer duty
would have paved the way to such an equalizbe
tion. After the opinion of the Governor of t
5,
Bank as to the practicability of levying the I/
fer duty on the Funds, the Government were 111 re
justified in proposing it, and we confess vre Seri
among those who would have infinitely prefehrf
e
such transfer duty, if its practicability could Iss
been established, to the continuance of the :2` )t
duties, and of tobacco ditties at their pre
the
rate, together with the enormous evils 0' `ire
smuggling trade which they keep alive.
bout
may here remark, that what has been said a-19ig
tobacco being a stinking weed, and so fortil.
nothing to the purpose. The business no,
financier is to prevent, not smoking, but
gling, and the wholesomeness or unwholowsrt,
ness of tobacco is altogether out of his de} is
j 5
!neut. If the people like to chew tobacco, 1 of
quite beyond the power of a CHANCEL"ntire,
the EXCHEQUER to put a stop to that prac
vla
but the smuggling trade in tobacco be sc°tore
have stopped, if the wisdom of the Legisl3

had not preferred that it should continue' jr,
Whilst so many tongues are busy in eerlstbe
ing Lord ALTHORP'S Budget, it seems dby
quite overlooked, that it is a fact, adnlittetre
-
all persons of any financial reputation, that gr,
reduction of the beer duty last year biYliderg
GOULBURN, was one of the grossest I.p:'
ever committed by a CHANCELLOR Of the ring
CHEQUER. The condition of the lab°1);10$
people has not been improved one jot b);
measure, however laudable may be the Pleen
thropy which dictated it. If it had net
;es on
for that sacrifice of three millions, the (luta- cot'
coals, candles, soap, glass, paper, Pril'te ittistY
of tons, and a variety of other articles Pi t r !lave
importance to the national industry, reig3,vir
been repealed last year, and there would bat,
no necessity for thinking of any new clUti°' The
on the contrary, room for further repeal' lieve,
motive of the late Government was, we I:ifeaciples
excellent, but their ignorance of the ri-tioos.
of finance completely defeated their ioter!l the
There is no lack of financial knowledge in!i tl4
present Cabinet, but their difficulties lie cosi
selfishness and stupidity of their oPP°II