The Sun.
London, England, 1870-01-01 00:00:00

INTERNAL REVENUE OF THE UNITED STATES.

The report of the American Commissioner of Inland
Revenue has been presented to Congress, comparing the
receipts for the past fiscal year with those of the pre-
vious year. The aggregate of the year is 160,000,000
dollars, shewing an advance of more than 27 millions,
nearly all of which was gained during the last six months.
The present administration naturally takes credit to
itself for this, having been in office four months of
the time. The chief items of increase are
not, however, altogether satisfactory, no less than
twenty-one millions of the gain being on -distilled
spirits and tobacco. But the profit to the revenue is not
so much owing to increased consumption of these articles,
as to the enforcement of the tax. In the absence of
reliable data, the Commissioner estimates the an-
nual consumption of distilled spirits at 80,000,000 gal-
lons, and he believes that when the present law is
brought into complete execution, the annual revenue
from this source will equal 60,000,000 dollars. The
number of cigars returned for taxation in the year was
991,535,934. These pay a uniform tax of five dollars per
1,000. The stamp laws are next discussed. The Commis-
sioner believes that this tax ought to yield a much larger
amount than it does, as the British Government
draws a far greater revenue from the same source. The
stamp laws in the United States Are often evaded by the
fraudulent manna use of stamps, .yrhirth have washed
_ eaz=linx rn;-AN— ...Gliteracli. The officials
arc puzzled how to defeat this fraud. They propose to
send an agent to Europe to examine the stamp system
of older Governments. The income tax for 1809 will
exceed 26 millions, and the Commissioner expects that the
internal revenue when fairly collected ought to yield not
less than 5173,000,000. At least 90 per cent. of the
entire receipts are collected from a few objects and sources
which may all be classed as luxuries.

THE CALAMITY AT THE BRISTOL
THEATRE.
The evidence given on Thursday at the coroner's inquest,
Bristol, by members of the crowd as to the calamity which
occured at the theatre spewed plainly how it all hap-
pened. David Williams, of Weston-super-Mare, said he
went to the theatre on Monday night with his sister-in-
law, Eliza Jones, Helen Jones, and two women from
Kingsdown. The push began about twenty minutes after
their arrival. A little boy fell first, a female from
Kingsdown next, Eliza Jones next, and then wit-
ness fell upon Eliza Jones. He was on the ground for
about a minute and a half, when the doors opening
the crowd in front went in, and it became a littlo easier.
A great many of those from behind walked over them
while they were on the ground. Witness was pulled out
by the hands and shoulders, after having boen down for a
minute and a half. There was a great cry of " Fire "
from several parts ; witness cried " Fire" himself because
he saw a great deal of smoke by the pit door. The cry
had no effect upon the crowd. There were several boys
on the top of the ledge over the passage, putting out cords,
and he saw one boy partly hauled up, but did not think
he was quite hauled up. When he was picked up the
crowd seemed to be more at a standstill. Eliza Jones
was pulled out after him, and he gave her brandy and
other restoratives. Should think there were about fifteen
down in a heap then.—Sydney Hall, brickmaker, St.
George's, was trampled under foot when the doors were
opened. Before falling he supported his mother as long
as he could, and they were then parted. She was carried
into the crowd, and he to the edge of it. He had been in
the theatre an hour and a half before ho knew that his
mother was dead. His father and little brother managed
to get into the theatre. Witness was picked up, and he
helped several others up. After looking all round the
theatre for his mother, he went to the windows of the re-
freshment-room, and saw her laid out.
The police evidence shelved that the police had tried
several ways of keeping back the crowd. They had held
up their hands, waved their handkerchiefs, cried "Fire!"
and done several things, but all to no effect.
The medical evidence gave details of the causes of death
in each case. Mr. E. C. Board, house-surgeon of the
Royal Infirmary, stated that Helen Jones appeared
to have died from syncope, or fainting. No
limbs were broken, nor was there any appear-
ance of violence to cause death. He thought Mary
Helen Sherwood died from being trampled upon. He be-
lieved Thomas Merchant was trampled to death. Eliza
Lucas died from fainting ; Patrick Donovan from being
trampled on ; Alfred Kew probably died from his chest
being compressed in the crowd ; Thomas Pearson, compres-
sion of the chest; Samuel hill, from fainting; John
Davies, trampled to death ; Henry Charles Vining seemed
to have been crushed; George Potter, fainting; Sarah
Ann Bilby died of fainting ; Mrs. Hall died of
fainting; Catherine Brewer, trampled on. Taking them
generally he believed the deaths were caused chiefly by
fainting, and being unable to recover themselves.' Mr. E.
Ludlow, assistant house-surgeon of the Royal Infirmary,
said he thought Joseph Smith died of suffocation ; Charles
Pring died from having his abdomen trampled upon;
William Samuel Allen died of suffocation.
Some of those who went down in the crowd seem to
have been raised up by ropes let down from above. A few
persons in the crowd, when they heard what had happened,
tried to keep back, but the others pressed on.
The jury, after about half an hour's deliberation, re-
turned a verdict of " Accidental Death." They entirely
exonerated Mr. Chute, the manager of the theatre, from
all blame in the matter, but appended a 'recommendation
with the view of rendering the pit and gallery entrances
safe in the future.

Nature states that bonzol has been applied to a
somewhat novel purpose. If poured on a piece of ordinary
paper, immediate transparency is produced, to such an
extent as to enable one to dispense entirely with tracing
paper. On exposure to air, or, better, a gentle heat, the
liquid is entirely dissipated, the paper recovers its capacity,
and the original design is found to be quite uninjured.
WASHINGTON'S ONLY JOlCE.—During the debate
In the Continental Congress on the establishment of :the
Federal army, a member offered a resolution providing-that
It should never exceed 3,000 men; whereupon Washin7ton
moved au amendment that no enemy should ever invade
the country with a force exceeding 2,000 men. This joke
was perfectly successful, and the laughter which it excited
mothered the resolution.

1.1,, quotation of gold at Paris is about at par, and
the short exchange on London is 2M. 15.3. per £1 sterling
On comparing these rates with the English Mint price of
1O d. per ounce for standard gold, it appears that
cold at the above prloe Is slightly dearer in 'Paris than in
London.

additional precautions respecting the invading crowd, so
that the audience were only admitted singly, and then
escorted up the staircase in detachments. Notwithstand-
ing most elaborate arrangements, however, the scene in
the interior of the court was a very stormy one. Numbers
of ladies were standing, and these appealed piteously to the
officials for the smallest stools. Some of the newspaper editors

in ccmmiscration accommodated a few of thee domes on
tlleir already overcrowded bench. A broclaire, entitled
"Medico-Legal Study of Tioppmann," by Dr. llertrand,
was -circulated in the court, and it was said

that M. Lachaud intends to make use of it
in his pleading. When Troppmann was brought
into court this morning everyone rose as if to
greet some royal personage. The prisoner was very pale
to-day. It will give some idea of the state of the court
that no bench could be found for the witnesses when they
entered, and they had to stand apart in a corner.
Considerable effect was produced in court ycsterday by
the evidence cf the coachman who move Il.•e unfor-
tunate Madame Kinck, her five children and her murderer
to the Quatre-Chcmins. The young man told him to stop,
and got out with the mother and the two little ones,
telling the driver to tale care of the others and he
would fetch them directly. In about five-and-twenty
minutes he came . back, raid the diver, and took
away the three children. The driver heard no sound
during his absence, but it was in the interval that the
watchman at Pantin heard the cry of "maman! maman!"
Troppmann's explanation of these sounds is that he was
disputing with his accomplices and objecting to what
they intended to do. He says the knife found in the
trench belonged to Madame Kinck, that she used it in a
quarrel with her husband, and that his own hand was
wounded in disarming her. The President's comment was
that the jury would appreciate these statements at their
right value. The sailor who rescued Troppmann from the
harbour atHavre,was loudly applauded and thanked by the
judge. His simple mode of telling his story moved the au-
diance greatly. Tho gendarme who captured the prisoner at
Havre was also examined. Troppmann was then walking
with another man. •At the first mention of Pantin, said
the witness, he trembled and fled to the harbour basin
where he flung himself in unhesitatingly. No wonder.
An international custom-law will shortly be carried out
between France and Italy.
M. de Langsdorff, an independent candidate, has
addressed a circular to the electors of the second Circum-
scription of Lot et Garonne. He admits that he is unknown
to the greater part of theio.itt-- b.e
different from the official candidate, M. de Forcade, who
seeks their suffrages. The department of Lot et Garonne
is called upon, he declares, to offer an asylum to all that
France rejects to-day, and is not allowed sufficient time

to choose a representative for itself. He therefore hastens
to present himself. .

On the occasion of celebrating the new year the Emperor
has pardoned twenty-eight persons who had been con-
demned by the maritime judicial authorities, and granted
a mitigation of their sentences to fifty-seven others.

FALL OF A HoI:SE IN LIMERICK.—At six o'clock
on Thursday morning a house fell in John-street, Limerick,
during the prevalence of a storm, by which five persona
were killed and several were injured, some of whom are
not expected to recover.
CAESAREAN OPERATION AFTER THE DEATH OF
THE MOTHER.—The Lancet draws attention to the publica-
tion by Dr. Beckmann, of Berlin, of the case of a woman,
aged 25, who, being in the eighth month of pregnancy,
was seized with apoplectic symptoms, and died comatose.
Conscious that there was no chance of saving the child
unless it was extracted wit Lin five minutes after the
mother's death, Dr. Beckmann, having obtained leave from
the husband, performed the Caesarean section with an
abscess lancet, the only instrument he had with him. The
child weighed hardly four pounds, and by persevering
efforts at resuscitation, which were carried on for full two
hours and a half, the child breathed freely, and is now a
strong boy, nearly three years of age.
WORKMEN'S INTERNATIONAL EXHIBITION.—The
preliminary meeting of the promoters of the Workmen's
International Exhibition, to be held in the metropolis,
will be attended by several men of note. Professor Hux-
ley will preside. Mr. Thomas Hughes, M.P., will move the
first resolution, and—that the working men may be ade-
quately represented—Mr. Applegarth, Secretary of the
Amalgamated Carpenters and Joiners, will second it. The
motion will declare the justice and usefulness of each
workman attaching his name to his "exhibit" The
second resolution, moved by Sir George Lubbock, and
seconded by Mr. George Dawson, of Birmingham; and the
third, moved by Mr. W. H. Smith, M.P., and seconded by
Mr. Allen, will give tho adhesion of the meeting to the
scheme of the exhibition. Mr. Mundella, M.l'., will
move, Mr. Winterbotham, M.P., second, and Mr. Howell
support, the last resolution.
DEATH OF MR. R. 11. R. 11. Hunt,'
proprietor and editor of Hunt's Universal Yacht List,
Hunt's Yachting 2lfagazine, and other sterling works of
reference and interest, expired at his residence, 6, Church-
street, Edgware-road, on the night of the 26th instant,
after an illness of only three days. He was born at Yar-
mouth in 1796, where he first acquired a taste for yachting
pursuits, which ripened into a passion, and led him to
devote his zeal, energies, and resources to the advance-
ment of his much-cherished pastime. His "Yacht List,"
a work of incalculable value to the yachting community
has now been twenty-one years annually before the public,
and his monthly magazine seventeen years. These works
were originated more from a love of the *sport than a
desire for pecuniary gain, and their present popularity
speaks volumes in favour of the perseverance and ability
of their respected author. It was almost his last wash
that the yachting works to which Le had devoted so many
years of his life should be continued after his death, which
reluest his son, Mr. Alfred 11. Hunt, with the assistance
of his literary friends, will earnestly endeavour to carry
oat.

Critical theologians have contended that Christ Vas
not born on the 25th of December, but probably in the
autumn, when harvest and vintage were over. In tho
fourth century some celebrated it in January and others
in April and May. The Greek Church continues to ob-
serve it in February. The time, as we observe it,
was fixed by Popo Telesphorus, and was subsequently
adopted by the Protestant Churches. The Puritans, averse
to liomanistic practices, abjured all their festivals. A
search tract, published in 1648, informs us that on Wednes-
day, December 22, IG-17, " The Crier of Canterbury, by
the appointment of Master Maior, openly proclaimed that
Christmas Day and all other superstitious festivals
should be unknown, and that a market should be kept
on Christmas Day." Among the single sheets preserved
in the British Museum is an order of Parliament, Dec. 24,
1652, directing that no observation shall bo had of the
25th day of December, commonly called Christmas Day,
nor any solemnity used or exercised in churches
that day in respect thereof.
MADLLE. TmENs.—Madlle. Titienst has crested
the greatest possible excitement in Hambarg and in
North Germany, where she has been received with en-
thusiasm, and where her voice is announced to be groatly
improved since h
was to be secured
instances even
feeling rose to a
Madlle. Titions' pe
A procession of
honour, her carriai
streets and overw'
was waited on, of
societies of Hamby
and handed up an
its tea

her last visit. At Hamburg not a pl..'
d for her last performances, and in e
£25 was the price of a stall.
an extreme height on the
performance of her colebrat:
f flambeaux was o '
lag° was escorted
whelming her with
)n the following 0
burg, who offered
n address e cee.io
tuanii.

LIFEBOAT SERVICES.--:During the Storms
of the past twelve motths the National Life-
boat Institution contributed to the saving of 1,190 lives
from various shipwrecks and 29 vessels from destruction,
The Institution also expended £24,746 in the same period
on its Lifeboat Establishments, in addition to granting
0,741 for rewards.
The Institution has now 218 Lifeboat Stations under
its management.
Contributions will be thankfully received by the London
and country bankers,and by the Secretary, Richard Lewis,
Esq., at the Institution, 14, John-street Adelphi, London.

GUARDIAN FIRE AND LIFE OFFICE.
Established 1821.
Subscribed Capital... Two Millions.
11, Lombard-street, London, E.C.
DIRECTORS.
CHAIRMAN—WiIIiam Steven, Esq.
DEPUTY-CRAIRMAN - Frederick H. Janson, Eeq.
Henry Hulse Berens, Esq Richard M. Harvey, Esq
Hy. Bonham-Carter, Esq J. G. Hubbard, Esq
Charles Win Curtis, Egg, G. J Shaw Leferre, Esq, M.P
Charles F. Devas, Esq John Martin, Esq
Francis Dart Dyke, Esq Rowland Mitchell, Esq
Sir W. R. Farquhar, Bart James Morris, Esq
James Goods,n, Esq Abraham J. slob arts, Esq
Archibald Hamilton. Esq Henry Vigne, Esq
1 homson Hankey Esq
SECRETARY—Thomas Tallemach, ESC!
ACTUARY - Sarni. Brown, Esq.

N.B.—Fire Policies which expire at Christmas must
be renewed at the Head Office, or with the agents, on ur
before the Bth of January.
The Government Duty is totally abolished.
ProspeetuaN4 and Forms of Proposal, with statemen of the
asset and liabilities in the Life Branch, free on application to
the Company's Agents,or to the Secretary.

" TETROPOLITAN PUBLIC CARRIAGE
ACT, 1860."
The following ORDER has been approved of by the Right
Honourable HENRY AUSTIN BRUCE, one of her Ma-
jesty's Principal Secretaries of State, and will be made by
him and be in force on and after the Ist day of January,
1870.

Orders as to Licensing Hackney and Stage Carriages,
as to Licensing Drivers of Hackney and Stage Car-
riages, and as to ceraiu Regulations relating to
Hackney and Stage Carriages, made in pursuance
of " The Metropolitan Public t'arriage Act, 1869,"
32 and 33 Vic., cap. 115, sec. 6,8, 9, 10, and 11, by
the itigbt Honourable Henry Austin Bruce, one of
her Majesty's Principal Secretaries of State.

I do order, prescribe, and direct as follows (that is to
say):--
AS TO LICENSING HACKNEY AND STAGE
• 10A1111,1AGEM

1. Licences to be granted for Hackney Carriages under
the said Act shall be in the Form A contained in the
Schedule to this Order, and Licences granted under the
said Act for Stage Carriages shall be in Form B contained
in the same Schedule.
2. Licences to be granted under the said Act shall be
granted by the Commissirmer of Pulice of the Metropolis,
who has been appointed by me for that purpose ; but no
Licence shall be granted to any person under the age of
21 years, or to any person who shall have been previously
convicted of felony.
3. Before any such Licence shall be granted, the person
applying for the same shall pay to the Receiver of the Me-
tropolitan Police District, or to some pers^n appointed by
the said Receiver to receive the same, the sum of .£'2,
which I hereby prescribe to be the sum and price to bo
paid in respect thereof. The application for a Hackney-
carriage Licence shall be made in the form of C, and for a
Stage-carriage Licence in the Form of D, in the Schedule
hereto.
4. Before any such Licence shall be granted a Certificate
is to be signed by an inspector of Public Carriages stating
that the Hackney or Stage Carriage in respect of which
the application is made has been examined by him, and
that it is fit for use, and specifying the number of persons
which the carriage may be licensed to carry, and the num-
ber so specified shall be stated in the Licence.
5. Any Licence granted on the application of any Co-
partnership or Company shall be issued to the senior part-
ner, or to the Secretary or Manlget, of the Compary, as
the case may be; and the senior partner, or the Secretary
or Manager, to whom the Licence shall be issued, shall be
responsible for the observance of the regulations hereby
made, and of the conditions under which the Licence is

granted, and shall be liable to all penalties for breaches of
these regulations and the provisionsof this Order as if they
were the person solely interested iu the Carriage and in
the Licence.

6. So soon as may be after the signing of the Certificate
as to the fitness of any Carriage for i.ublic use, the Carriage
ahall be brought to the Police-station of the District,
where a metal Plate bearing the distinguishing number of
such Carriage will be fixed, in the presence of an Inspector
of Pnblic Carriages, in the case of a four-wheeled Hack-
ney Carriage, on the back panel thereof; in the case of a
Hansom Carriage, on the off-side panel ; and in the case of
a Metropolitan Stage Cal riage, on thp back thereof. And
I hereby prescribe that each Carriage licensed shall be
distinguished by such Plate, and such Plate shall not be
removed from the place where it shall have been so fixed
without the authority of the Commissioner of Police of the
Metropolis.

7. A Licence will afterwards be prepared, bearing the
distingnishir g number of the Carriage, and n ill be sent to
the Proprietor.
8. Each Licence shall be issued in respect of one Carriage
only, and shall distinguish the Carriage licensed by a
Number.

9. Every Licence to be granted in pursuance of the
said Act and this Ordei shall continue in force for one
year from the date of such Licence, unless suspended or
revoked, and the Licence shall be subject to revision, or
suspension for any period, iu any events in which any
Hackney or Stage-carriage Licence might have been sus-
pended or revoked at the time of the passing of the said
Metropolitan Public Carriage Act, 1869 ; end in the event
of any breach of the provisions of the seid Act, or of this
Ord. r, or of any regolati ns made therLby, which provi-
siont, and regulations relate to lieckticy or State Car-
ria,z‘ s and the Proprietors thereof; and also in the event
of the Proprietor being convicted of any felony or mis-
demeanour. And I hereby order and prescribe it to be an
express condition of the granting of snyllackney or Stage-
carriage Licence milder thsChller_.
1.70-151M.p.ct to toVISIOII MT. 1,81011 'or any punt'
y the Secretary of State for the Home Department. if at
any time any Proprietor shall be convicted of any offence
against the provisions of this Order, or of any Act for
the time being in force relating to Hackney or Stage Oar= !
riages, or of any felony or misdemeanour.

10. The Pro-prietor of any Licensed Carriage shall,
within three days after a notice shall have been deli-
vered to him, either personally or left at the address
mentioned in his Licence, or on the expiration of the
period for which his Licence shall have been granted,
within three days from such expiration, deliver up his
Licence to the Inspector of Public Carriages at the
Police-station of the District within which the place of
his address, as described in the loth Clause hereof, shall
be situate, and within the said periods shall bring the
Carriage to such Police-station named, in order that the
Plate may be unfixed, and he shall then and there de-
liver up the Plato to the Inspector of Public Carriages.
11. The Proprietor of any Licensed Carriage shall at
any time, when required by the Commissioner of Police
of the Metropolis, produce and show the Licence which
shall have been granted to him iu respect of such
Carriage.

12. The Proprietor of any Licensed Carriage shall not
conceal the Plate, nor shall he obliterate or deface any
number or mark thereon.

13. The Proprietor of any Licensed Carriage shall not
knowingly permit the same to be used for any illegal
purpose.

14. Any Licence erased or defaced shall be void and of
none effect.

15. The Proprietor of any Licensed Carriage who shall,
during the currency of the Licence, change his abode or
place of residence, shall within seven days of such
change, give notice thereof to the Commissioner of Police
of the Metropolis, and until such notice the address men-
tioned in the Licence, and after such notice the address
mentioned in the notice, shall be deemed to be the address
of the Proprietor of the Licensed Carriage for all pur-
poses, whether of service of notices or otherwise.
16. During the currency of any Licence, and until it
shall have been returned to the Commissioner of the Police
of the Metropolis, the Proprietor of any Carriage shall,
at all reasonable times, allow to all persons appointed by
the Secretary of State, or by the Commissioner of Police
of the Metropolis, for the purpose of inspecting Horses
or Carriages, free access to their premises where such
Horses and Carriages are kept, for the purpose of such in-
spection, on the production of a special order of the said
Commissioner for that purpose.
17. In case of the death of any Proprietor during the
continuance of his Licence, the Licence shall be brought
to the Office of the Commissioner of Police of the Metro-
polis, who will by endorsement thereon transfer the
Licence to the person entitled thereto by Will, or to the
person entitled to administer to the deceased Proprietor,
or to the widow or surviving husband, or eldest male
child (being of age) of the deceased Proprietor.
N.B.—The above provisions apply both to Hackney
Carriages and Metropolitan Stage Carriages, and the
word Carriage when used above (unless where
otherwise specified) applies equally to both of these
classes. The following provisions apply to Hack-
ney Carriages only :-
18. Every person desirous of applying for a Licence in
respect of any Hackney Carriage, under the said Act and
this Order, shall make and sign his application in the Form
C contained in the Schedule hereto.
19. At any time during the currency of the Licence the
Proprietor of the licensed Carriage may alter the Fares
mentioned in the Form of Application, but fourteen days'
notice shall, previously to any such alteration, be given to
the Commissioner of Police of the Metropolis.
And with respect to "Regulations relating to Hack-
ney and Stage Carriages," I do by this my Order
snake the following Regulations :
AS TO HACKNEY CARRIAGES ONLY.
1. The number of persons to be carried in any Hackney
Carriage shall be the number mentioned in the Licence
granted in respect of such Carriage.
2. Previous to the granting of any Licence for any
Hackney Carriage, the Proprietor thereof shall cause to
bo distinctly painted, and shall thereafter keep distinctly
painted, on the outside, at the back of each Carriage, the
Number of persons to be carried, and no greater number
of persons shall be carried than authorised by the Licence.
3. Every child shall be reckoned as a person within the
meaning of the foregoing Regulations.
4. The Table of Distances signed by the Commissioner
of Police of the Metropolis in pursuance of the 6th section
of statute It; and 17 Vie, R. 33, gee. 17, and now in f wee.
shall until further order be evidenee for the purp.l.o of
any F.re to be cliareil by distance within the meaning
of the 9th section of the Metropolitan Public Carriage Act,
1869.
5. he Props iotor of every Licensed Hackney Carriage
shsal provide and affix to the top of the
ofCarriage,lie o f it he
na
socket or by a hinge, as the Commissioner Po
Metropolis shall direct, a metal flag, on which ;tall be
distinctly painted in black letters on a white ground, or
I, the Fares licensed td be
ime.
be the Fares mentioned in
icence until they shall have
alteration shall have been
after the expiration of such
,ned in the notice, and such
painted on the flag.
,ny Licensed Hackney Car-
en authorised public stand-
,all be there plying for hire,
hinge or fixed in the socket
the top of the Carriage.
iage being hired, the flag

SPORTING.—J WIN ROBERTS supplies the
LATEST EDITION of "THE SUN" as soon as pub-
ished.-4, Bath-street, City-road, E.C.

white letters on a black grow),
charged both for dietance and t:
6. Fares to be charged sball
written application for a Lip
altered and notice of sucli
, as above mentioned, and
he Fares mention
'area are to be rep
of be lawful for at
hire except on a
the Carriage sht
e raised on the h
e hibited on
Carri