The Sun.
London, England, 1847-01-09 00:00:00

X s. d.
100 0 0
41 13 4
'lOO 0 0

East London..• • •• .. • • 81.
Grand Junction ...... 31. 10s.
Kent........ • ....... 21. 10s.

Vauxhall ............ 51. per cent. 1100 0

West Middlese . . . 51. s.pr cat. 63 12 9

SHOOTING MOORS LIABLE TO

POOR-RATES.

The Parochial Board of Kingussie and Insh held an
adjourned meeting on the 15th December last, for the
purpose of imposing a new assessment for the support of
the poor, for the year 1847. The meeting was interest-
ing on two grounds. Ist, By an unanimous resolution
to alter the mode of assessment, and to classify agri-
cultural and other tenants alike. In 1846, the occupants
of houses in the villages of Kingussie, Newtonmore, and
Inch were triply assessed. The poor mechanics and
labourers felt this as a great hardship. 2d, It was re-
solved that the respective heritors of lands should be
required to produce rent-rolls of their estates, including
the rent of the shootings. The Board came to thi,
decision on the principle argued in the House of Lords,
and sustained by their Lordships, in the case of Mac
pherson v. Craigie, on the 13th August last—viz., thai,
the profits. produced by the sale of shootings formed par:
of the rental of an estate, liable to the usual burden:
imposed upon rent. Lords Brougham, Cottenham, and
Campbell were unanimous in their opinion, and gave
their decision without starting a single doubtful point.
Hitherto the system of allowing the profits of shootings
to pass untaxed for the support of the poor has been
general, but there is now a clear decisive example to
encourage parocial boards to assess for the poor both
the landlord and his southron friends, who for a brief
season sojourn among our wilds in pursuit of game, and
thus to a certain extent relieve the industrious hard-
wrought rate-payer. It is argued that, in the preamble
of the new Act, where " lands and heritages " are de-
fined, while " fishings, fresh-waters," &c., are made
assessable for the purposes of this Act, no mention is
made of game shootings, and that therefore they are
excluded. Though no lawyer of common sense, legally
confirmed by the decision above referred to, teaches
that " grouse and ptarmigan, bare and conies," &c., are
as much the live produce of the land, as are the sheep
pasturing on our hills, and enabling the shepherd, with
their fleecy coats and plump carcases, to clear off scores
with his landlord.—lnverness Courier.

WOOLWICH., JAN. 7.—The order for the Athol?
troop-ship, Master Commander Polon, to bring round
the two companies of Royal Artillery to Woolwich.
been countermanded, and the vessel taken into the her
bour at Portsmouth. An order has now been issued for
the officers, non-commissioned officers, and men to pro-
ceed by the Southampton Railway to Nine elms, and
thenee to Woolwich, and they are expected to arrive at
head .quarters to-day. Captain Markland's company
from Borbadoes, went to that station in November, 18-9,
and Major Wilson's company, 6th battalion, to Bermuda,
in January, 1842. The company relieved from Bar-
badoes has been consequently six years abroad, includ-
ing the voyages out and home, and the company from
Bermuda five years. Captain York's company of the
Royal Sappers and Miners returned from Bermuda in
the Athol', and the officers, non-commissioned officers,
and men are ordered to return to head-quarters at.Wool-
wich by railway conveyance to the London_ terminus of
the Southampton Railway. Major Pester's company,
Bth Sth battalion, Royal Artillery, has beent I
orders to proceed to Malta, and expected. placed
Wool-
wich about the 15th instant. Lieutenant-Colonel An.
drews, Royal Artillery, has taken a passage in a mer-
chant vessel for Bermuda, to command the Royal Artil-
lery at that station.
SENIOR WRANGLERSHIP.—We understand that St.
John's College is expected to carry off the honour of the
Senior Wranglership this year.—Cambridge Advertiser.
SURREY THEATRE.—This favourite place of amuse-
ment (the first of the minors) has been filled to over-
flow every evening since Christmas. Stirling's Hand at
Cards are really trumps, and The King of the Castle has
been crowned with complete success. A more brilliant
victory for the author of the pantomime (Mr. B. S.
Fairbrother) could not be achieved. So great has been
the attraction of The King of the Castle, or
Harlequin
and the Land of Dreams, that the " Old Surrey"has
been thronged with smiling faces, and overwhelming
plaudits have been showered on the beautiful effects in
the new pantomime. The comic portion is supported
by the talented Deulin family, who are decidedly the
best pantotnimists of the day.' We wish the liberal
lessee (Mrs. Davidge) a continuance of her brilliant sue -
cess for the spirited manner she is keeping up the re-
spectability of her theatre.