The Sun.
London, England, 1815-12-18 00:00:00

anti Ire mullions an 61);.!:::, :Aid& lie cneolrlteii,:d
latithog, that create both sitn'lriLe
' filtering the busies fo:ntd myri'►d of
vu gttanas, of an enoroussi;Le, plid the most hideous
appeatance-imaginahle ; the welts forming the
cove. vv ere also covered wall them, and, from
their taking ,to the water very leadilyore.%%ere
:induced to believe than a distinct species from
those found among the keys of the West
,In some spots a halt acre of grouted, would be so
completely covered with them, as to .appear.,as
though it was .iturmst4l4e for another to get iti
the space. "They were harmless,* the Cap-
adds, and as goal for eating as the tor-

also disco%;ers that these.b.lands are newly
created, which, by the way, may account for the
increased size of the tortoises since Dampier's
time; aTid the idea naturally Conducts hint into a
strain of moralising .on' thi loss of his goats,
which we are sure will be deemed worthy of ad-
miration-` they all strayed away,' says he, 'One
young male and three females, one of which 'was.
of the sWelsh breed, and was with young by 'l:Pe-
ruvian rain with five hot-list—their attendant could
not help it ; the.blame was solely owing to nature.
_r Perhaps .tore,' continues he, with all that
trsiiquillity for which, on Ow oc-
casions, Shandy was so deservedly celebrat;
ede—' perhaps nature, whose -Nays are tnyite-
Itas embraced this first opportunity of 044..
biting this island with a race of animals, who are,
from their, e, almost as well enabled to with-
stand Abe:want of water as the tortoises wiih
wltich it now abounds ; and, perhaps, she has so
ordained it, that the breed which shall be pro-
(bleed between the Welsh goat and the Peruvian
rem shah be better adapted to the climate than
any other.'

_ .
The Captain is at a great loss, but it is no
business of his, he says, to conjecture, how all
the toitoit,es, guanas, anti other reptiles, first
came upon these islands ; though at presc;4(
they are only fit for tortoises, guanas,
wakes, &c.. he doubts not that in time t„'„r-cialia.
pagos will have a set of.. human be,;(ti.ts of their
own'as well as the rest of thql,nild
has created them.. (the hunter, .icings) elsewhere,
and why could she nut; tfo it as well at those.
islands.?"'
"` It is well they we;e—but such ax half-acre, we will yen.:
ture to say, is to be found only in the Ciallapagos. To give
nor untrave:.ked Readers, Who may not know, moth about
foanas, -Awe idea of one of these animated plots, it may be
.necc:Aary to tell them that, supposing each guana three feet
:en4 and font' inches in diameter, which is an ctrurmous,
size, there would be in,each half-acre 21,780 guanas I
( To be continued.)

PROPEU,TY TAX.

COPY OF A MINUTE OF THE LORDS or THE TItEA-

SURY, DATED.HTH Nu 4 8D1136R, ISIS.

The CHANCELLok of the EXCIIEWJER states to-
the Board that representations had be-en:made
to him of the hardships arising mit of the Pro-
Contaitied in the Act of the last Session!of
pirliameut, cap. 53. which directs that the assess-
'bents to the duties under schedules A. and IL-of
the .Pro;ierty Art, for the year ending the sth day
of April, 1815, shall rentail in force for the year
commencing front that date, and ending on the sth
day of April, 1816, as in many cases the land-
lords have, in consequence of the great deprecia-
tion in the price of grain and other agricultural
produce, been under the necessity of reduc-
ing :he rents at wl:ich_their lands were let;'prior to
the sth day of April, 1814, upon which rents the
assessments to the Property Duty. for, that year
Ought to have.been made ; and that, unless a pro-
portiOnate abatement is allowed in the assessment,
the occupiers of laud et ill not only be charged to
the tenant's duty under schedule 1.. upon.a higher
sum than the rents actually paid to their land-
lord's, will also remain hurthened with the
amount of the landlord's ditty charged itotr
der sdhedale A. upon the difference between
rents at which the lands were let at and previous
to the sth of April, 1814, and the reduced rents
now payable to their landlords.
My Lords, on full consideration of this SOb-
ject, are of opinion that it may he adviseahle to
grant relief il4 all cases of tenantry at raeli4ent,
where it shall he proved to the satisfaction of the
Commissioners fur the general purposes of the •
Property Act, that the estate is duly and .t.tilly
possessed of the actual rent or more which was
payable in the year commencing on the sth day
of April, I*ll4, and that the estate hath been bona
fide let by a fresh lease or agreement, either to the
same or another tenant, at a rent less than the
amount charged in the assessment for the: said-
year, to continue at such a reduced rent 'during
the current year, commencing on the sth day of
April, 1815, in which cases the assessment for the
year commencing on the 6th day of April, 1815
may be reduced! to-the actual rent payable In that
year.
My-Lords arc also of opinion, thatrelicishould
by granted in .all eases where the occupier tieing
also owner of the estate in question, shall prove
to the satisfaction of the said Commissioners,
that the estate, of which .he or she is owner or
occupier,: is assessed for the year commencing
'the sth 'lay, of April, 1814, at the full rack rent
' at which it was Chen worth to be let to •a tenant ;
in which last mentioned cases, the assessment for
the year commencing on the. sth of April, 1815,
may be reduced to the annual -value of • the said
'estate on that 'day, such annual value to be Corn-
pitted as the Act directs on.the amottut_at which
the estate was then worth to. be let at rack, rent:
But my Lords are of opinion, that the :relief
should be confined' to cases of lands let 1.6 tenants
at rack rent, and to owners and occupiers :duly
and fully assessed, according to the directions. of
the Acts in the Said first year, commencing, as
aforesaid, and should not .he extended to other
cases where the estate hath not been so duly, ss-
. sessed and proved to the satisfaction of the said
Commissioners.—lo all eases winch shall I.e duly
,proved to come within the desefiption of this
ante for relief, my Lords are of an opinion, an
abatement should he made for the assessment or
the current year, both in respect of the -ditties
charged under schedule A. and B. but Mat no al-
' teration can now take place with respect to the