The Sun.
London, England, 1847-01-14 00:00:00

EXAMPLES.

7,
Premium. ',,,<, Bonus Bonus in 3» g Assured
P P !i4 added. Cash. E 5 r. may
5° g Borrow.
• 2, ,••• ,
_ -- __ .___ __.
i 837 £217 15 1 £lOO 011 £l6 0 41£445 0 0
4 £s. d. r 1838 192 3 0 87 1 4 13 10 2 395 11 1
1
1000 3 4 1839 165 11 10 74 1 9 11 3 1 348 2 3
1840 116 7 6 54 0 10, 718 10 296 13 4
1841 111 6 8 49 18 01 710 4 247 4 5

I alviston of profits is annual, and the next will be made in
camber of the present year.
F. FERGUSON CAMROUX, Secretary.

PUBLICATIt~. ti,

NEW VOLUME OF MR. JAMES'S WORKS.

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LADIES' ESTABLISHMENT.-AR I'ICLED
PUYlL.—Parents of good position wishing to observe econo-
mical principles in the finishing instruction of a daughter in the
higher branches of education, have an opportunity of securing a
VACANCY in a first-rate and old-established School near the metro-
polis, where the accomplishinents are taught by numerous musters
of eminence. Terms moderate, to be regulated by the period of en-
gagement and requirements.
Address, M.D., Library, 17, Great George-street, Westminster.

FRAAIPTON'S PILL OF HEALTH
The manifold advantages to the heads of families from the
possession of a Medicine of known efficacy, that may be resorted to
with confidence, and used with success in cases of temporary sick-
ness, occurring in families more or less every day, are so obvious to
all, that no question can be raised of its importance to every house-
holder in the kingdom. From among numerous testmonials, the
ollowing is respr.;tfully submitted
To AR. THOMAS TROUT, 29, STRAND, LONDON.

" h, Cooper-street, Manchester, March 12, 1842.

Sir,—l have much satisiaction in communicating to you the re-
sult of my experienee, after repeated trials, of FRA3IPTON'3 PILL
OF HEALTH, and I feel it but justice to state, that in the course of
many years' trial of various Aperient Medicines, I have never found
results at once so salutary and efficient in the relief of the system
from redundant bile, &c., &c.. with so little inconvenience; I am
therefore, warranted in declaring that they supply to me a means
ong wanting, of being abie to recommend to families, schools, and
especially mercantile men, whether at the desk or on the road, a most
valuable resource in an occasional medicine. And I shall take credit
to myself if, In giving this testimony, I am the means of making
FRAMPTON'S PILLS more generally known and appreciated.
" I am, Sir, respectfully yours, " WILLIAM SMITH."
The unprecedentd sale of these Pills, arising from the earnest re-
commendations of the many thousands who have derived beuefit
from their use, render any lengthened comment necessary ; they are
not put forth as a cure for all diseases to which mankind is liable, but
for Bilious and Liver Complaints, with their many well-known at-
tendants, Bilious and Sick Headache, Pain and Oppression after meals,
Giddiness, Dizziness, Singing Noise in Head and Ears, Drowsiness,
heartburn, Loss of Appetite, Wind, Spasms, &c
Two or three doses wilil convince the afflicted of their salutary
effects. The stomach will speedily regain its streugth ; a healthy
a eiJl f the Liver, Bowels, and Kidneys, will rapidly take place;
a„a instead of listlessness, heat, pains, and jaundiced appearance,
stret.gth, activity, and renewed health, extending to good old age,
will be the result of taking this medicine, according to the directions
accompanying each box.
Sold by T. Prout, 229, Strand, London. Price le. I%d. and 2s. 9d.
tingrilTm, also by the Vendors of Medicines generally throughout the
Ask for FRAMPTON'S PILL OF HEALTEI, and observe the
Nam. and Address of " Thomas Prout 229 strand, London," on the
thoTernmant Stow

Mr. C. Rawson -
Mr. H. Winch
Mr. R. C. Crosbie -
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H. 11.
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John Benyon
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John Wilks
A. Radcliffe
Robert Roberts, Bank-buildings

ADDRESSR.
poufbliethaettenLtiolnVtE. LIVERPOOL OprOeseLnt AopSprSessOhreelAan-et
c
TiON for the REDUCTION of the DUTY on TEA.
In again calling
impolitic tax upon tea, the Association are anxious to give prom'•
nence to those facts which indicate the necessity
for animmediate
reduction of the duty.
The conclusion of the treaty with China encouraged confident
expectations of the extension of our trade with that empire. It was
reasonably anticipated that the low rate of duty imposed by its
Government upon British manufactures would be reciprocated by a
corresponding liberality in the admission of the staple production of
the Chinese for the use of ourselves. The elements of agricultural
industry es,ential to the production of tea,—the fertile and exten-
sive territory, and the superabundant population of China, esti-
mated at above 350,000,000,—are capable of enlarging its supply in
a ratio at least equal to that in which the machinery of our manu-
facturers can increase the production of fabrics required for exporta-
tion. Our imports of tea from China have never yet reached four
per cent. of the entire production of that country, according to the
best calculation.
It is, however, a notorious fact, that the expectations thus cherished
have been disappointed. The merchants are exposed to heavy losses
In the importation of teal, which are now selling in the British
markets at prices below their current value in China ; while at the
same time our manufactures are selling in China foe less than the
cost of their production here. The population at large are unbent flied
by any practical result accruing from a treaty that has left behind it
British ind z stry, which at the same time conic a bonus
a tax upon
upon foreign competition.
There is no difficulty in ascertaining the cause of so disastrous an
issue. The pressure of an impost, unprecedented in any other tariff,
cripples the operations of our merchants, and excludes our manu-
factures fr in the larger proportion of the Chinese population ; while
it deerives the labouring classes in this country of one of the most
needful articles of domestic comfort. The foreign policy of our Go-
vernment has achieved a brilliant success; but its results are marred
and counteracted by the Incongruous arrangements of the Home
Exchequer. The chief export of China is brought in abundance to
our shores, only to accumulate in our warehouses. A tax, as
any malous in its principle as it is mischievous in its results, stops at
once the tide of commercial prosperity and the pervading currents of
sochtl
Under s ich circumstances, it is almost as easy to predict the future
as to review the past A losing trade can never be a permanent one.
The discouraging results of this year's imports will curtail the ship-
ments of the next. Comparative scarcity, and proportionately high
prices, will follow. 'I he professed intention of the financial measures
of Government for some time past has been to cheapen the necessa-
ries of life. In this country tea occupies a more prominent place
among those necessaries than in any other. Under the operation of
any uniform and reasonable system of taxation, It would, therefore,
have been recognised as a primary object for the ameliorative inter
position of Government. On the contrary, however, the Legislature
of the country in which it is most extensively consumed is the last
to recognise its importance in the civil and social economy of the
state. The British Government has afforded every facility for its
supply to other countries, where it is little more than an occasional
luxury, and has impeded its ..onstunption among ourselves, where its
use is indispensable
The necessities of the Exchequer, the only plea advanced in pallia-
tion -tan impost eo obviously indefensible, is one which will nut
bear examination. There is no reason to apprehend that the reduc-
tion of the dety to Is. per pound would leave a deficit of any import-
ance. The immediate result of such a change would unquestionably
be the liberation of a larger quantity from bond than had ever been
taken out during the same period before. If any temporary pres-
sure upon our Seances existed, it would thus be promptly relieved.
There is no room to doubt that in the further course of time the gra-
du.,l increase of consumption would enlarge the revenue upon a sure
and satisfactory basis. This is not a gratuitous conjecture, but a
reasonable deduction from the result of similar changes in the duties
on coffee and sugar ; and, above all, it is confirmed by the only two
existing precedents of a reduction in the tax upon tea itself. In
1744, the duty was reduced from 131. 18s. 71,2 d. per cent. and 4s. per
lb. to 381. 18s. 7V. per cent. and Is. per lb. The consumption im-
mediately advanced nearly 50 per cent. In 1784, the duty was re-
duced from 551. 15s. 10d. per cent. and ls. ld. 4-stbs per lb. to 12M
per cent. The consumption was at once more then doubled. In
1785 it was trebled, and in 1794 it was quadrupled. Since that pe-
riod the duty has gradually advanced. Under the monopoly of the
East India Company it was 100 per cent. ; and under a system of in-
dividual enterprise and competition, it is nearly 200 per cent. Every
reduction in the price of the article has, however, been followed by
an increase in its consumption.
The present consumption of tea in this country amounts to an
average of about 1 Mlb. per head per annum for the entire popula-
tion. This is about one-fourth of the allowance usually afforded to
domestic servants in famil es of the middle classes ; it is less than
one-half of the quantity consumed in the Channel Islands, where all
intoxicating beverages are far cheaper than in this country ; and it
is scarcely one-sixth of the proportion used in Aastralia, by a popu-
lation whose physical requirements will appear to most persons less
favourable to its use. Whatever test may be applied to our present
consumption, it will evidently appear to be restricted by the artificial
limits of price, and not by any objection to the qualities and proper-
ties of the article. A careful examination of these will justify the
conclusion that it is adapted more than any ether beverage for in-
corporation with every description of diet, and for use at every
meal ; that it is suited to every variety of physical constitution,
and
adequate to sustain every description of mental or corporeal
exercise.
The present duty amounting to two-thirds of the cost of the most
serviceable
descriptions of tea, it is evident that the dealers require,
in its purcha times the
in order to cover their investment!
cre the article se, three
free of duty. The
profit which would repay them,
public have thus to pay a tax upon lN'a
tax ;
the magnitude of the im-
post, in tile first instance, being indefensible and oppressive. Were
now o
r would a
the duty reduced to Is. per lb., the consumepays torbtain 21bs.t least
; and
that he
31bs, of tea for the same money
uantity would e ud.
there is no doubt whatever that the larger
involves that ofb slbs. se
of
pound of a
As the consumption of every
to that on increased
sugar, the extra duty on the latter, added
a revenue
f about four
theo
quantity of tea at Is., would at once yeomputation,
co while the
millions, according to the most moderate
income rinl tg nfidently
future enlargennnt of this source of public
be expected. ssary to enlarge upon those
The committee conceive it unnece
pated under the
moral and social benefits that may fairly be ant
operation of a more equitable impost. They are persuaded that the
removal of those restrictions which now impede the use of a chea
to the happinessp
and salubrious beverage would be highly conducive
-4 habits of tem-
and well-being of the community, by encoura, ng
al dissua-
perance and domestic comfort, and by supplying pract c
sives from crime. They regard the burden of the tax as now
pressing upon the energies of the entire population, under what-
ever character these may be beneficially developed ; and they there
fore invite the sympathy and support of all classes in their efforts
for its removal.

WILLIAM ffIcOL, Chernisn,

Liverpool, November, 1846.