The Sun.
London, England, 1823-07-08 00:00:00

PARTNERSHIPS DISSOLVED.

J. Downhant and D. Clmimlutw, Bury, Lancashire, carpen-
ters -.W. tireenfield and T. 111.11 1.11 t 1 n'T., Mf:.1:011-.C..'etl,
toltishire, nullers-0. Newman and It. jun., (lodaltn-
woolstaplers-W. Lansitenr anti V. Oadrich, !Ade
Allrgeons—J. Pryee and \S". 211'1'itersort, nagger-
stone, MI 'Peat herlool3
h4Ukti, W. tireen, and 11. 'Peatheit,..mhangh, littrclet4stod-
near-the Sea, brewers--. 1. borna:t, .1. Crompton, -Atru4
Holden, Clayton-yule, Lancashire, bleachers-4.- and J.,
Briggs, Manchester, nterchants-.-J. Parker and J. Firtawr„
East Rttford, sacking-mattufarturers-IV. Cowl-my OW 'W.
'W. Dawson, glua-makers.--,1. Mann and C. JartlituteAed
Lion-street, llolborn, brokers--(i. *Vriektry, Onstol,
brush-manufacturers-W. and J. W. Pocock, Southampton-
street, Strand, cabinet-maker-AL Star 3rui J. I 4uwnelndl, Plough-
streets NVltiteshapel, leathz,r-onttr.m.--N. PatiLv a R. Eon.,
tall I.ir tMue?snori:ot:te:l,l
1%10-tiler, 111,,nehe.,4ter, mene.ral agent.s.-IL M. and
Itneson, Stioreditch, tonammists --T. Fry And 1.4,01.
t t pEas tAtil dceerh trt r.•fl/Wa Martin and .1,
Alason, Birmingtuons brass-rounticts-- and J. Jan:es, Wal-
sail staffbrdshire, Ittek inakeri-LW. I)ixon and J. Diekson,
Liverpool, general tnereaats,

THE LONDON JOURNALS.

DAILY

tatracts from the Morning Papers, July B.

itilE TIMM)
The years' and quarters of years' revenues of
the last and preceding years, respectively,' have
Made their appearance according' to custom. Of
the manner in which the nation has been' taxed
some idea may be formed from the following
facts :—We have now been eight years at pea Ce.
During this period Ministers have been forced—
how unwillingly 1-leaven and the Country know.
—to reduce the expenditure, and consequently
the taxation, repeatedly ; not once or twice only,
not upon one or two articles, but upon many
articles, and by many successive reductions. Still,
notwithstanding all these acts of alleviation, the
effect, even now, of any fresh diminution of a tax,
is directly to reduce the revenue ; the people in no
case so increasing their consumption of the article
released, as to fill up the vacuity occasioned by the
lower rate of taxation to which the article is sub-
jected. h is obvious that so long as this continues to
be the case, taxation is not hi a wholesome state—
it presses too heavily ; and, further reduction is
necessary. The whole earth (with the exception
of the town of Cadiz, cordially encircled by the
forces of our loving friends, the Bourbons) is
open to our enterprises. Population increases at
home, and consequently consumption ; our manu-
factures are active, the transactions between man
and man ought to be multiplied. Still our Cus-
toms are not perceptibly increased beyond barely
filling up some rednction of the tonnage duty :
our Exo..e Revenue is greatly diminished ; the
Stamps and Post-office are all but stationary ;
and, upon the whole, the revenue of last year is
nearly two millions less than that of the year
preceding. The particulars' on which this rea-
soning is founded will' he seen' in the tables.—
If any one asks us whether this' is' a Very cheer-
ing state of affairs, we Certainly answer
" Yes ;" that we hardly expected that so much
could' have been wrung from' the hands of Mi.'
nisterS; that. past success affords hope for the
future ; and the necessity of fresh exertions is
proved tby the facts which we have stated. The
present are days of peace ;- who knows how Yong
they may, or rather how long they' ought to con-
tinue? Let us take advontage of them.• Upon
one circumstance w'e certainly' congr-atulate the
country : the foolery. of «' the equitable adjust-
ment," which we never' ceased from exposing, is'
dying away ; and, though but slowly, coosider~
ing the probable exigenCies of the times and the
uncertainty of peace, we are endeavouring to
rectify our concerns in the way of honest men,
and by the triaxilM of common sense.

[rttiv°
We recur with pleasure to the
Meats which we yesterday published exclusively
We observed that there, had been a'ves4 reduc
.
flint of taxation ; that the, revenue nevertheless
greatly exceeded the expenditure ; and that the
increased produce of certain taxes in the course
of last quarter, compare&with the corresponding,
portion of the preceding year, afforded decisive
evidence of melioration in the general .state
of
the national affairs. On each of these three
points some additional remarks may be advisable;
1. Since, the peace, his Majesty's Government has laboured
indefatigably to relieve the country from the most burthensorne
taxes; end incredible as it may sound, not less than twen!y-
live' millions of annual taxation has actually been taken off, in-
cluding Property Tax, War Malt Tax, Customs, Exports,
Tonnage, Windows in Ireland, Excise on Malt, Husbandry
Horses, Silk, Hides, Salt, Assessed Taxes, Tonnage Duty and
Spirits in Ireland, &c. c9cc. By the judicious mode in which
these bUrthens have been removed, the actual resources of the
()country have been strengthened, and the removal of one tax
has been immediately followed by a marked increase in the pro-
ductiveness of some other branches of die Revenue.
t The retrenchments in the publio expenditure have been
so indefatigably 'mutated by Ministers, that the repeal of taxes
his not only produced a deficit, but .has even left a surplus.—
By comparing the Income anti Charge of the Consolidated
Fund for the corresponding Quarters of 1822 and 1023, we
perceive that while in the former the Income was 12,471,451/.
and the Charge 13,40,919/. leaving a deficiency of 905,408/. ;
in the latter the Income was 11,955,1341. and the Charge only
10,335,0001. presenting a surplus of 1,620,1341.
3. While the Duties on Malt and Salt have been so largely
thduced that! on Beer, Tobacco, and Snuff mark a great in-
ereiiiie in the consumption of these articles. On Beer, the Ex-
cise Duty for the July Quarter was, in 1822,7444921.; in 1823,
007,2401. On Tobacco and Snuff, in 1022, It was 556,9004 ;
in 1023, 72,1,2151. Beside these, there was also an increase on
the respective articles of Bricks, Candies, Coffee, Cyder, Blass,
Licences, Soap, Starch, Sweets, Vinegar, Wine, and Wire.—
it is impossible not to see that most of these circumstances indi-
este a great increase of _substantial comfort and enjoyment
among the lower classes. of society. The increase in the tad-
de of Wine, which is from 211,7081. to 245,8521. seems to
prove somewhat of a corresponding improvement in the shua-
uon of the higher class.
—A still further improvement may not be unrea-
sonably expected in the course of the next
twelvemonth ; nor does it seem unreasonable to
hope that, as the Five per Cent. Stocks have
teen reduced to Fours, so the old Fours may be
'sauced to Three and a Half, if not to Three.
GoVernment will doubtless be on the watch to
avail 'itself of uny diminution in the current
interest of money. Without such diminution in
the general market it would be idle to attempt
to reduce the .National Funds ; but if the state
sit Public Credit should permit a low interest of
Monergetierally, the benefit to the National in-
dustry would be indeed marked and striking. We
shall Only make one more remark—lt is, that all
these advantages have been, preserved to us by
the wise policy of Neutrality. if Ministers bad
listened to the frantic declatisations with which
the present Session of ParliaMent has abounded,
and had plunged the country into at wilt for the
support of a petty jaeObinical faction in Spaini
not only should t4'.e not now find our finances in
their present flourishing condition, but we should
have been left, as principals, to sustain a war of
ruinous expellee, without objeCt, and without as-
ignable

[MORNING 8031,3
We have received letters from Cadiz of the
i4th ult. Their contents are important, as they
set at rest the unfounded assertions of the enemy
respecting the pretended defenceless state of that
place. Not only is there an adequate military
force, but troops were preparing to move from
Cadiz to the assistance of the constitutionalists
in other parts. It is also an important fact to
tmovr that an immense number of the population,
not only of Seville, but of the neighbouring

towns had fernoVed to the hie of Leon rather'
than submit to the invaders. Let them boast
after this of being " will received" by the
people, we shah' know how to appreciate. their
welcome. The following is an extract.:—
CAnfz,. Jur.r;24.--LOn the 15th entered the King; the
Government' the cotes,. and a large escort of troops? and at
the same time a Ofisiderable Proportion of the population, not
only of Seville but of the tbivns in this neighbourhood: The
day subsequent to the departure of the King fro Seville there
was' a great diStUrbance rte that city influenced by the Priests
and Friars; and from which resultettufany disgraceful scenes
and dreadful robberies ;" this laded nearly three days, when
Lopez Banoz, at the head of part of hia army, entered that
place, and by giving tip'to serious punishment many of those
who so richly deserved it, restored tranquillity.' I s this place
many troops are getting ready for marching, and some are
already on their way. The Minister of War has destroyed
himself, and it is believed that it is in consequence of the con:
spiracy for carrying oft' the King front' Seville having been
found out."

The magnificentidonation'whith We announced -
yesterday, by an anonymous individual, of 50001.
to the fund for the assistance of the brave Spa-
niards, who are fighting for the independence of
their eduntry, is one of those occurrences whtch
justify a feeling of national pride in the boson) of
every Englishman. It implies, on the part of the
contributor, the possession of immense wealth,
attended not by those sordid and selfish feelings
which are usually found to contribute to its
acquisition, but by the most generous and
noble emotions of philanthropy, and by the
vigour and soundness of judgment which recog-
nizes in the cause of Spain the universal inte-
rests of mankind. It is indeed a noble offering,
placed on the altar of human freedom, which,
whilst it exalts the individual character of
the munificent devotee, presents to others such
an example as can scarcely fail to fan the zeal
which animates this whole nation of fellow wor-
shippers.—Whilst such men are in existence, we
feel that the liberties of the world are safe.—No
alliance of arbitrary Sovereigns, uo combination
of brute force, no efforts of hollow and cold-
hearted sophistry, will be found sufficient to ex-
tinguish the sacred light of freedom, whilst the
spirit which alone can prompt tb'such deeds, re-
tains its influence over the minds of men.—
(bid)

[MORNING CIIRONI.CMI
It is a melancholy troth that the Spanish'
..sters have not answered the expectations of
heir countrymen, nor have adequate prepare-
.ions been Made to withstand the storm that has
so long !teen gathering over the country. It is
the conviction of this fact that has made the
French march on with such' rapidity, and spread
themselves at such an immense' distance from the

basis of their operations. The immediate effects
are to be lamented; but, in the result,- they will
recoil on the invaders.' Both the Government

and inhabitants' of Spain had been lulled into a
kihd of security by the direct assurances they had
received that the invasion would not take place,and
thif indirectitisinuations Omit' it did, an auxiliary
force Would lie sent to*tbelf aid. This, no doubt,.
has, partly deceived them ; nor went the people
at largo altogether certain as tti' views of the
French, or the plan of attack they would. atlept.
Hence the Government had lingered inz Seville,
.when they ought at once to have gone to Cadiz,
fat. it Was' thence only the signal of resistance
could be given tolhe Provinces. Tilt then the
affairs of Spain wore the appearance of donbtl
and uncertainty, and seemed to indicate the pro-
bability, that through foreign mediation some com-
promise would take place. Fortunately,-the
acts of the Madrid Regency, and the withdraw.
ing of the Constitutional Government to Cadiz,
have put an end to all negociations, of which the
French could dictate the terms. The several.
Provinces must now calf forth their own' re-
sources, anti rid themselves,. not by pitched
battles, but by Guerilla warfare, of an enemy,
whose position at the present moment is the most
precarious that can be imagined.---The ex-
tremity of the French line in Andalusia most
probably will be the first attacked. The two
divisions, chiefly consisting of' cavalry, were sent
from Madrid post-haste, most assuredly, not fur
the purpose of besieging Cadiz, but to carry ofd'
the person of the King by a coup ac main. 13e-
ing
.foiled in the attempt, they must blockade,
not the town, but the bay of Cadiz, by placing
strong corps in Rota, Port-Saint Marys, Puerto
Real, and in advance of La Isle, keeping open
their communications in the rear, in order to re;
ceive supplies, by also posting a division in Chi.
clans, Xerez de la Frontera, St. Lucar, and Se-
ville, united operations which will take at least
twenty thousand men.