The Sun.
London, England, 1841-03-27 00:00:00

STATES OF NASSAU.

WIEABADSH, MARCH 20.—According to express orders
from his Serene Highness the Duke, his Excellency Count
de Walterdorf opened to-day the Assembly of the States
by the following speech:—
" Gentlemen,—His most Serene Highness the Duke
has deigned to charge me with the opening of the present
session of the States. The revision of the taxes on forests,
prescribed by the law, to which you gave your assent last
year, is ended, and the collection according to the new :T.
gister of lands will commence from the current year. By
that means the inequalities have teen removed, which wits
time and circumstances had been appercnt in the system oi
taxation of landed property. Lii.tewise the manufacturing
interests, having experienced 'many changes since the
ordonnance of 1822, which. fixes the tax in that respect, a
revision has become a necessity, in order to establish a per-
fect equality in our system of direct taxation, based upon
contributions divided in proportion to the net revenue. A
project of law on this matter will be submitted to you for
your assent. The redemption of the tithes has been pre-
pared by detailed labours. In order to remove the diffi-
culties which, in the course of business, night be eppoied
to the supply of the necessary capital for the said re,ietrir.
tion, a modification of the law will be proposed to you.
The provisional Budget of expenses which will Le sub-
mitted to you according to order, and with the usual regula.
rity, will convince you that our finances continue to be in
a very satisfactory state. Extiaordinary expenses have
been rendered necessary by events, in order to place the
Government in a position to meet all its engagements with
the Confederation. Nevertheless the direct taxes, to the
great satisfaction of his most -Serene Highness the Duke,
will only experience an increase of huif a quota of the
ordinary taxes. Three quotas and a half will be sufficient
to cover the expenses of the State. In the name of his
Seret.e Highness the Duke I declare that the Diet for the
year 1841 is open.—Frankfort Journal.

ADVERSE OPINIONS IN 155.5 011
THE UTILITY OF FORTIFYING PARIS.

The question of the utility of surrounding Paris with
fortifications is by no means a new one. We have now
before us two theses on the subject, printed in Paris in the
year 1555, and of which a few copies have just been re-
printed at Harrburgh by order of Government. One of
these supports the utility of fortifyi g Paris, and is entitled
" Pro novis urbis Parisiorum mcernbus cc propugna:ulis
Oratio prima Francesci TApin4." The other, which expa-
tiates on the inconvenience which would arise from the
execution of such a measure, is headed " Secunda
superioti contraria, a Tussano Putano, habita quod urbis
Parisiorum mcenibus cingenda non sit."
The following a. c the principal arguments in favour of
the measure. Aristotle himself has .de.!!a! 13.1 that a repub-
lic could not. have elements of duration and prosperity, if
it was not sheltered from fear of hostile invasion. Nume-
rous examples could be adduced to show the utility of for-
tifying Paris. How often has that city become the prey of
a handful of conquerors? The events of the wars with
England are too well known tl need recapitulation. It
would be a folly to suppose that the courage of its inhabit.
tants is the stronge.t wall of a town. If Lycurgus acted
according to such a principle, it was because he wished to
make the Spartans a distinct race of men. Is not the opinion
of Aristotle a wiser one, especially when we reflect that the
system of war is no longer the same as it was formerly. Is it
not now carried on with instruments of destruction unknown
to the ancients ? But it will perhaps be asked, why erect
fortifications when we are not menaced with war ? Would
it not be better to fortify the frontier ? Will the enemy
easily penetrate into the heart of the kingdom ? This-
argument is void of sense, for who can foresee the chances
of fortune ? Why should money be regretted when public
safety is in question?
The contradictory thesis contains the following argu-
ments:— _ _

Would it not be shameful if men, who have never tum-
bled in the most dreadful wars' and who have ever bravely
repulsed their enemies, should have degenerated so much
as to believe themselves in safety but behind ramparts T
What will the enemy say when ho learns that a panic has
seized us in the very heart of the capital ? How great will
his pride be at such intelligence I We perhaps shall
be told, that when a city is net fortified, it is necessary for
the citizens to be ever on the alert to guard themselves
against snares and stratagems, and that no means of safety
would remain were an enemy to come up with superior'
forces. Nevertheless, it is necessary to make a choice be..
tween bravery and fortifications. If bravery be preferred,
these sheltaea will be given up to women : if, on the con-,
trary, fortifications carry the point, adieu intrepidity and all
warlike virtues I
Fortifications are considered as a guarantee of safety ;
this is evidently a mistake. How did the Perfians, the
Macedonians, the Romans, and the Athenians attain their
military glory ? Was it by fortifications or ramparts? As-
suredly not. It was by their courage that the Romans
overcame Hannibal and Pyrrhus.
The Babylonian wall has been greatly vaunted. The
wall was a hundred cubits high, the tower were highitr
than the wall, the citadel was a prodigy, yet, nevertheless,
Babylon could not resist Alexander. Let us further ob-
serve that the nations that have surrounded themselves
. .

with walls have degenerated from the valour of their an-
cestors. Lycurgus was asked one day why the citivns of
Lacedemon were under arms, and his reply was, .‘ They

are the walls of the city."
Agesilaus was asked where were the limits of Laconia.
The Spartan King replied that they bad no limits but the
brow of:a-javelin.
Epaminondas, to stimulate the courage of the Thebans,
and to humiliate Lecedemonis, caused the walls of Th, bee
to be destroyed. The consequence of this was, the The-
bans, who till then had bzen obscure, became victorious.
Did the Germans require walls to overcome tiae Ro-
mans ? If we must have fortificati,ws, why not fort;fy our
frontiers, which are exposed to the incursions of the enemy,
unless it be intended to erect a citadel for civil seditions,
and wars which might draw down heavy calamities on the
nation ?

COMMERCIAL BANK OF LONDON,
No. 3, Moorgate-stspet, Lothbnry, and No. 6, Hen-
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Capital Two Millions, in 2,000 Shares, of 1,0001. each.
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Thomas Barnevrall, Esq. John Taylor, Esq.
Edward Oxenford, Esq. George Rennie, Jun., Esq.
DIRECTORS.

EDWARD STILLINGFChaiLEETnnan CAYLEY, Esq., M.P.,
JOHN TAYLOR, I
George BulFtt, Esq.
Henry Harnevrall, Esq.
Thomas Collett, Esq.
James A. Douglas, Esq.
Thos. Grimaditeh, Esq., M.P.
John Harvey, Esq.
Arthur T. Holroyd, Esq.
Jonathan Hopkinson, Esq.

.q., Deputy Chairman.
George Alfred Muskett, Esq.,
M. P.
Edward Oxenford, Esq.
George Rennie, Jun., Esq.
John Shewell, Esq.
Joseph Travers, Esq.
Richard Walker, Esq. , M. P.
Charles Weld, Esq.
,Thomas Wyse, Esq., BI.P.
MA N GE R. —Alfred R. Cutbill.
SOLICITORS.—Messrs. Amory, Sewell, and Moores ; and
Messrs. Norris and Son.
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above sank will be opened on Wednesday next, the 31st of
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A Committee of Three Directors will attend Daily in Hen-
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Parties having current Accounts with this Bank have the
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W. Strange, 21 Paternoster-row, and all Booksellers.

THOMAS INGOLDSBY, ESQ.
SOME ACCOUNT OF
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THE RUBBER OF LIFE.
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THEATRE ROYAL, COVENT GARDEN.
VDER Om MANAGEMENT of MADAME VESTRIS.
THIS EVENING, MARCH 27. _

. -
Will be repeated the New Comedy, in Five Acts, entitled
LONDON ASSURANCE.

Sir Hasoonrt Mr. W. Farren ; Max Hark-
way, Mr. Bartley; Mr. Charles Courtly, Mr. Anderson ;
Mr. Adolphus Spanker, Mr. Keeley; Mr. Dazzle, Mr. C.
Mathews ; Mark Meddle, Mr. Harley ; Grace Harkaway,
Madame Vestris ' • Lady Gay Spanker, Mrs. Nisbett ; Mrs.
Pert, Mrs. Humbv.
After which the New Drams, in Three Acts, entitled
THE EMBASSY.
Duke do Miters, Mr. Moans ; Viscount Rene do Bohan,
.Mr. Anderson; Baroness du Pont, Miss Ellen Tree i Madame
do Brisese, Madame Vestris.
To-morrow, London Assurance, with The Embassy.
Doors to ls• opened at half-past Six—the perforraances to
cozzaeora at Scien o'Clock.
Dross Boxes. 7s. ; Second Price, 3s. 6g.; First aid Second
nroles, ss. ; Second Price, 2s. 6d. ; Pit, 3s. ; Second Price,
Is.; Gallery Is.
Tickets and placos for the Boxes to be taken of Mr. Grogan,
at the Box-offico, from Ten till Four, where Season Tickets
as ty as hasl upon application.
Private Boat. to be had Well, of Mr. Ands sous, bookseller,
167. New Bond-street.