The Sun.
London, England, 1848-05-01 00:00:00

EVENING,

Mr. CHAPPELL explained the circumstances in con
flexion. with the bill of sale referred to. The furniture
wasmsnelie:AdLiEninFgeubirrueadrtielatsetrbmys.Mr. Lewis, in accordance
with a bill of sale which he possessed, and it was ap-
pointed to be sold to-morrow by public auction. The
business was sold on the 4th of January last.
Mr. CEAPPELL said 4 000/. was paid down, 1,800/.
was given in bills, afterwards 9001., making 6,7001. An
arrangement was made at the same time for contingent
payments, in consideration of future services, making
the entire purchase-monev from 8,000/. to 10,0001.,
which was secured under a-deed. The business was the
joint estate of Jullien and Barret. They in fact were the
vendors. An assignment had been made by both for the
benefit of their creditors.
Mr. Commissioner FANE—Whoa was that assign-
ment?
Mr. CHAPPELL—About the time of the execution—on
the Ist of January last, and it had been advertised in
the usual way.
Mr. Commissioner FANF—Who were the trustees?
Mr. CHAPPELL replied Messrs. Chatteand Hart (as we
understood).
Mr. Commissioner FAKE--Why it looks as if Mr.
Jullien had parted with the whole of his property.
Mr. BENHAM said one important circumstance had
not been stated. The contingencies referred to were
the payment of 900/. a-year for six years to Mr. Jullien,
out of which, ho offered, on the sth of February, to pay
800/. a-year to the creditors.
Mr. Commissioner FANE---WhY
that would only leave
Mr. Jullien 100/. a-year for himself.
Mr. BENHAM replied, that it left him at liberty to
follow his profession.
Mr. CHAPPELL said the arrangement was that Mr.
Jullien was to receive 1,500/. a-year altogether ; 700/.
a-year from Messrs. Beale and Chappell, and 800/. out
of his future savings.
Mr. COLE said, in the early part of the year the cre-
ditors consented to receive an assignment of the pro-
perty in
M.
Jullien
Regent.street, but the deed was not executed
till jthe meeting on the sth of Februray, when several
attended and signed it.
Mr. Commissioner FANE—What was the nature of
the arrangement
Mr. COLE said Mr. Lewis was to satisfy the exe-
cution,
ture at 56, Harley-street, to be assigned to the trustees.
Mr. Lewis had levied upon the furniture, which was ue ?to pay 1,500/. a-year, and the
ex-
tremelyfurni-
valuable, as the property of his brother. At the
meeting, on the sth of May, Mr. Lewis produced a writ,
which he said was issued by a Mr. Levy, adding, that he
did not know what to do with it. the furni-
ture was swept away at his suit.
Mr. Commissioner FANS said the fault rested with the
creditors, who should have been no party to such a
proceeding. If all the commercial world chose to
traffic in such matters, they were alone to blame if they
suffered by it. The question, however, before him was
the propriety of an adjournment. It appeared that
several meetings had taken place at which certain par-
ties had obtained considerable advantages, and Mr.
Lewis had laid his hand upon the property in Harley-
street, which was stated to be of great value, all of
which had arisen from not bringing the matter into the
Bankruptcy Court at once.
Mr. CHAPPELL—No doubt of it. The bankrupt, at
my request, signed a statement of insolvency some time
ago,

—Mr. Commissioner FANl—When?
Mr. CHAPPELL—At the time the execution was put
lie was ready to declare himself a bankrupt at that
time.
Mr. SruacEolf said he appeared on behalf of Madame
Dorus Gras, and on her behalf he assented to an ad-
journment.
Mr. JERWOOD, a solicitor, sought an adjournment for
a fortnight on behalf of a creditor who claimed 4,500
francs with interest.
After much discussion,
The Learned CoMMISSIONER adjourned the choice of
assignees to the 15th of May, and M. Jullien left the
court with his solicitor and friends.

MARLBRO'-STREEt-(THIS DAY)
Edward Onslow, a cab driver, was placed before Mr.
Hardwick, charged with assaulting Frederick Alford,
the waterman on the Feathers' rank, Oxford-street. He
was also charged with assaulting police-constable 150 C.
The complainant stated that, last night, about twelve
o'clock, he saw the prisoner driving a cab without
wearing his badge. Witness told him that he was acting
contrary to law, and rendered himself liable to a penalty.
The prisoner made no reply, but in an instant jumped
off the cab, and struck witness a violent blow in the
face and knocked hies down. Witness called out " po-
lice," and a constable came to his aid and took the
prisoner into custody. On their way to the station the
prisoner broke from the constable, and struck witness
another blow in the face, which made the blood to flow
from bis nose in torrents.
Police-constable 150 C said, last night he was on
duty near the Feathers Tavern, in Oxford-street, when
he heard the cry of "Police." Ho proceeded to the
spot and saw the complainant struggling with
the prisoner. Witness took him into custody, and
on their way to the station he broke away,
and struck complainant in the face. Witness
secured the prisoner again, when the prisoner lifted up
his fist and kicked him in the ribs. He subsequently
became so violent that it took four constables to convey
him to the station.

Mr. IlAaDvrtcli fined him 30s. for the assault on com-
plainant, and committed him to the House of Correction
For ten days for the assault on the constable.

NATIONAL ASSEMBLY.

(THIS DAY.)
About thirty of the delegates, from various parte of
the country, met this morning at nine o'clock, at the
Literary and Scientific Institution, John-street, Totten-
ham-court-road. The smallness of the number present
was stated to be owing to the opinion, which generally
prevailed throughout the country, that it was the in-
tention of the assembly to reduce the number originally
intended by ballot to forty-nine. Among those who
produced their credentials, were delegates from the
Tower Hamlets, Southern and Western Divisions of
London, Norwich, Sheffield, Staleybridge, Bury, Old-
ham, Bolton, Nottingham, Lynn, Halifax, Northampton,
Paisley, Dundee, Greenock, Bristol, Rochdale, Leeds,
Edinburgh, Manchester, &c.
In answer to a question put by one of the delegates,
Mr. CLARK said, that he had received a letter from Mr.
Mitchell, of Dublin, who informed him that he did not
think
ojs(i nr.
ttphh
eiaxt
ownhos:iaossnh
eooluef Ir. should
dbe c
mhaabAi
ricer:
an
noN
Aot
xfa kt
it
was resolvedhai ss s
eseat
3a,
atnhde
National Assembly as the delegate for Rochdale.
Mr. Sherrin the secretary.
that the name of the assembly be The National As-
sembly of Delegates, principally representing the work-
ing classes of England, Scotland, and Wales, elected at
public meetings duly convened, and by show of hands.
The object of the Assembly being to consider and dis-
cuss the grievances of the people, and to present memo-
rialsministtoerhse.r
aDniciajcesatlyi calling
her allig n upon her to dismiss her
remedy the national grievances, and enact the people's
councils such men as will
charter as an effectual preventative against their re-
currence, and to adopt such other measures as may secure
such a desirable result."

motion
It was next resolved that the admission of strangers
named should be ad-
to the galleries should be upon the payment of one
penny for each day, and that each delegate should be
allowed to give two free orders of admission.
Considerable discussion took place upon a
brought forward by Mr. E. Jones, to the effect that the
absent delegates should be summoned forthwith to take
their seats 111 the National Assembly, they having Ta-
ttle power
therunitsoh othvaertcvoimoleation of the
hsoelrveeddttoh.at the number originally
Mr. KIDD thought it desirable before the 100 members
were called upon to assemble to know whether such an
assembly were a legal proceeding or not.
It was
most important for this question to be decided; for his
swehmiclahli
part he was not prepared to violate the law unless
'as
would would
he thought that there was such a power behind the as-
law. He would, therefore, move, as an amendment
" that it was desirable that a committee should be op'
pointed to inquire into and report upon
most enable
certainly
the legality -of
the meeting."
The opinion of the delegates being all but unanimous
against the amendment, Mr. Kidd withdrew it, and the
original resolution was ultimately agreed to, and or-
dered to be printed and circulated throughout
country. the
Some discussion ensued upon the propriety of re-
ceiving Mr. Macarthy as a delegate from the Irish
con-
federates as such, the credentials of that pen •
on setting
Several of the delegates thought that it involved 1
question of law, which might prove fatal to the le ~ a
of tho assembly, which purported to be
of de
composed gauty
legates elected at a public meeting, an., not h
or-
ganised body of men. y any
The credentials were subsequently returned
Macarthy, being requested to furnish proofof • to Mr.
his having been properly elected.
The committee adjourned its sittings at one o, olock.
..-----,..,..

Stateof
is pointed her
Florida,
APPOINTMENTS.—The Earl of Camperdown is to
have the new red riband of the Order or the Thistle,
held by the late MIN W.
.I.). Christie,
ship's best. bottom up.
of the Temple, late mp. for Weymouth i •
Consul• General f Great 13 -
u!s of Bute. Mr.
, s appointed
Agent and Consul-Genera, ou. main in the Mos-
United States.—Observer.
(iiiuriitiounTuejurrmitooryes.ty,Xls
cr.oJu.suliouloiMlti,a
SHIPWRECKS AND LOSS OF LIFE.,—On Saturday
intelligence reached Lloyd's that a large quantity of
wards, marked " Vestal, Newcastle, G.
Eglintoun,
master," and the papers of the ship g
wreck, several casks of wine, a
~Pring, of New,
had been found washed ashore along the coast of
Norfolk. It is feared that these vessels have been in
collision, and that they have foundered with their crews,

TO THE SECRETARY OF THE
BRADFORD REFORM ASSOCIATION.
Sir,--The effect of an income-tax on temporary
incomes, is a part of the subject where inquiry is much
wanted for the sake of union. A loud protest is
raised upon this point, by classes peculiarly able to
give voice to any protest they may raise. But they
have not made it plain whether they object on the
ground of the income being temporary, or being the
result of immediate and present labour, or both. And
as nothing can be more fatal to the prospects of a
protest than putting it on the wrong ground instead;of
the right, or mixing up the wrong and the right to-
gether, it will be useful to examine each by itself.
First then, where the objection to the tax is purely
that the income is temporary. Suppose, for instance,
that a man becomes heir at once to an estate of 100/.
a year in land to him and his heirs for ever, and to
an annuity of 100/. a year to be paid to him for seven
!years, or, which comes to the same thing, to be paid
to him for life, his age or other circumstances being
such that what he would get for it in the market if
he took it there, would be the present value of seven
years' income and no more. And then ask what will
be the effects of an income-tax of any particular
description, applied to these two incomes.
The first thing plain is, that one of these incomes,
if its value is estimated by what would at this mo-
ment be given in the market for the sake; of being
placed in the shoes of the present possessor, is worth
somewhere about 3,000/., and the other 6401. So
that if an income-tax of for instance three per cent.
per annum should be laid by Act of Parliament on
incomes of 1001., to last sevene years and no longer,
there would be taken from a
properties
the same sum, or 211., of which the
of these
preesseent value is
about 19/. ; though it is evident that one of the pro-
perties is worth nearly five times tIl3. other. Hence,
generally, the effect of such an
ra?ppperi_ctyatioinn ol
come-tax would be to make
of
land pay
equal about a fifth of what was property
from property of
at i 0 seven
the years;eaae
equal final value lasting onl
some other grievous dispropor
oafhodthehrl
terms, as may be calculated.
Here then is gross and furious injustice • injus-
tice foreseen, intentional, premeditated; the palpable.
effort of an overbearing class possessing
ence in the Legislature, and determined maketgoreatinflu.
of it to pay no taxes they can throw use
on anybody
else.
But on examination the injustice demonstrated
rests on one point only,--that of the tax being tern-
porary. Suppose it perpetual, and each of the two
incomes will pay to the uttermost farthing in pro-
portion to its substantial worth. The fraud of the
landowner consists in cutting off his after payments.
Make the tax perpetual, and then his payments of 3/,
a year due
for ever are precisely of the value as com-
pared with those of the seven years' annuitant.
For
nto the market, and one will sell for
proof, take them i
being 90/. and the other for 191., in the identical
proportion of 3,0001. to 6401., which were mentioned
as the total values.
Here then the unjustly interested have a dan-
gerous hold upon the want of information and of
union among the public. What a monstrous man
will he be—they console themselves with thinking—
who comes out to call for the perpetuity of the income-
tax ! But possibly they deceive themselves. The
public has made greater strides before now, than
coming to an understanding that a temporary income-
tax is an intentional robbery on the holders of tem-
porary incomes, and, after settling whether an income-
tax is in itself a useful mode of levying taxes or not,
deciding as the first feature of its admissibility, that
nothing shall ever be proposed in the way of income-
tax but what the Legislature and the country in cold
blood intend to be perpetual.
This may be a large demand on the march of pub-
lic intellect, but it is not too much to expect in a
country whose good sense has exploded other fallacies
connected with commerce and revenue, which were
supported by as vigorous efforts of the interested
classes as the present. In fact those who watch such
things are aware, that public feeling to an extent not
generally known, is gathering about the point. A
good deal of resistance may be got up now, by crying
" What, vote for income-taxes being perpetual ?"
just as a few years ago might have been done by
crying, " What, vote for putting down British
industry ?" But both contain a worm of unsound-
ness ; and the public which has detected the one, will
detect the other.
Next, where the objection is that the income is the
result of immediate and present labour. Take then
the case of a leading physician in London, making his
12,0001. or 13,000/. ayear by a most laborious practice,
which on an estimate of the value of his life cannot
be expected to last above seven years. By an in-
come-tax limited to seven years there would be taken
from him nearly five times as much as from a landed
proprietor of the same annual income, in proportion
to the marketable value. But supposing this source
of injustice to be removed by the income-tax being
perpetual, does then any new claim arise out of the
income being the result of present labour ? Or to
put it in another light, suppose the fact to be (which
is not impossible) that this physician is always suc-
ceeded by an heir making the same income by the
medical profession ; is this medical family in perpetual
possession of 13,000/. a year to be untaxed, or to be
taxed less than a family possessed of landed property
to the same amount, on the ground of the income's
being the result of perpetual and continuous labour ?
There can be little doubt of a widely-spread incli-
nation to admit, that a case like this, where there is
present labour, ought to be, if anything, favourably
treated. But there may be strong doubts of the
practicability of reducing this inclination to action by
the consent of law. All property honestly come by,
must have been the result of labour at some time ;
and it is not sufficiently apparent to give the prospect
of general agreement, why any marked advantage
should be given to a family enjoying 13,000/. a year
through the labour of some of its members now, over
another family enjoying the same income through the
labour of some of its members in years that are
gone by.
But the advocates for making the difference will
say, that this is not the instance on which they will
rest their case. The man who makes the income by
his labour, shall be poor. And this points to their
real objection, which is that the income is small ; or
at all events that its smallness forms a '
n essential in-
gredient in its title to favour.
Take then the case of a man with a family, whose
life shall be worth seven years' purchase, and who
shall be making one or two hundred a year by his
trade. There is no doubt that this man's means of pro-
viding for his family are small. In fact he will
hardly attempt it, in any manner but that of trying
to
give his children the means of living in their turn,
by the same incessant course of industry that him-
self did. He is a poor man, there is no denying it ;
but if there can be discovered an equitable scale of
taxation for poor men, has he a claim for being put into
other a more favourable class than
men of equal poverty,
on the ground that he is poor with hard labour ?
There is no doubt of the general sympathy due to
poverty ; nor of the l
genera consent of honest men
the that
poor, if taxed at all, should be taxed lightly,
and above all things that their frail life-properties
should not be taxed five or six times as much as the
Property of an owner of land through the trick of
temporary income-taxes. But supposing all this
satisfactorily arranged, does any new and substan-
t'able claim arise out of his b • labourer ' being a .Sup-
pose his widow and sickly children living after him
on a minute pittance, and unable to labour;—are they
any less the objects of forbearance than himself ?
In all this, the purpose is, to try to induce the suf-
ferers to make their attack upon the right points and
not upon the wrong ; or if the expression is held more
cct, upon the points where they are strong and
not upon those where, though not altogether deficient
in reason, they are comparatively weak. And the
points of might are, first, that the poor neither at the
gates of Paris nor anywhere else, will be taxed at ten
or twenty times the rate of the rich on the commo-
dities they consume, without at all events seeing the
rich proportionately
surcharged somewhere else. And
secondly, that the owkat of life-properties, which to
a greater or less degree includes all the industrious
Classes, will not see the landowners walk
out of the payment of their share of taxes
through the trick of temporary income-taxes.
As fast as they come to the knowledge, they will
demand that no income-tax shall be proposed but
what shall catch the holders on long leases as well as
on short, and that furthermore the scale shall be so
arranged as to give the poor:an allowance,—what sol-
diers call an overslaugh,—for what of inequality it
may be impossible to prevent in the taxes on con-
sumption. Other things there might be, if a man had
nothing to do but say to taxes "Go and he goeth,
and come and he cometh." But as the case stands,
the move should be made upon the great and gross
features of the existing injustice, trusting to further
nicety from practice.
If then there are reasons for thinking that an
income-tax offers the means of making the pressure
fall in due proportion on the rich, and that its hard-
ship upon temporary incomes arises mainly out of the
perpetual incomes being allowed to escape from pay-
ing their just share, the conclusion pointed to is that
an income-tax instead of being a tax for war, is a tax i
for peace; that instead of being fortuitously imposed
in moments of alarm, when everybody is too much
frightened to look after the evasion of the richer classesea
b
or the owners of perpetual incomes, it should .
Piece de resistance or principal provision, arranged 11l hours of quiet and of calm ; and that
hands of the
thecontrary
proceeding is only playing into the
interested, who will always be ready
to raise an out-
crywhich is to create
against the perpetuity
ofh emasel tax .
It is plain that
to refuse joinin
an equitable
joiningpressure on t ves
h an outcry, will require a
large portion of both
such
iintelligence and self command
coming.
in the other classes ; but it s all A
point about an is that
income-tax worth noting,
the sacrifices attendant on,the
i declaration or inspec-
tion
of income, are not increased 17 raising an in,

Exnlß I T I 01‘7--T OF PAINTERS IN WATER COLOURS,
we attended E SOCIETY
On Saturday
(the forty-fourth) of the collection .00rn privateohf
this
exhibitionartisti c
association. With all respect
members
abilities of
many of its more distinguished
cannot
but regard the present exhibition as infes;icrwet
excepting in one
of its predecessors. The pictures appear too many
been produced with too much rapidity, and conse-
quently with too much carelessness,
instance, which we will particularize.
No. 120. " Storm on the Coast of Mull, with a
view of Ben More in the' distance, taken from near
the Isle of Staffa," by Copley Fielding, is one of the
most meritorious productions in the collection. The
deep sullen roll of the waves, the gloom of the sky,
the ghastly flashing up of the spray against the rocks,
are all admirable. Copley Fielding would have re-
vealed his artistic genius if he had never produced
anything but this solitary picture.
146. " Interior of a Highland Larder—
Weighing the Stag," by Frederick Taylor.
For breadth and richness of colouring we
have seldom seen anything to surpass this
production. The figures are animated and cha-
racteristic, and the costumes and details are deli-
neated with the bold and dashing hand of a man con-
fident of his powers.
151. " The Minstrel in Danger," by George Cat-
termole.—A mere sketch, pervaded by a sort of dirty
neutral tint—and yet a poem in a glance. The
scarf fluttering from the lattice—the minstrel uncon-
sciously thrumming his guitar on the margin of the
moat—the half-concealed head of the warder on the
battlements, and the sly cocking of the arquebus
over the parapet—the narrative is told in an instant.
171. " Gipsy Pastime," by 0. Oakley.—A delight-
ful archness and roguery in the face of the younger
gipsy as she plays her cards on the knees of her com-
panion. Accurate, however, as the dress may be,
the women are too much of dowdies to be exceedingly
fascinating.
193. " A Pilgrim at Clanmacnoise approaching
the Altar-site," by Alfred Fripp. Bold in design and
harmonious in colouring but uncouth and repulsive
in the expression of the old pilgrim's face—it iis not
difficult to see at once that a skilful brush has laboured
upon an ungrateful subject.
201. "Interior of a Gallery of Paintings, contain-
ing some of the finest specimens of the Italian, Vene-
tian, Dutch, and Flemish schools," by J. Stephanoff.
—A curiosity---and a gorgeous curiosity, too, in its
general effect.
217. " Mercury driving away the Cattle of Ad-
mettus," by S. Palmer.—As an illustration to the
superb translation of Shelley this is more than beautiful
—it is admirably poetic. The lustre of the golden
orb of Hyperion sloping up from the horizon, and
darting between the boles of the umbrageous trees
dazzles the eye with its splendour. Everything__
the very air—beams and breathes of Attica.
331. " Scene from the Story of Sintram," byGeorge
Cattermole.—To our thinking, this is the very em of
the whole collection. It is exqnisite in that
aspect of
romance with which George Cattermole can endow
any one of his pictorial effusions. The old Baron,
seated at the table in solitary magnificence,
surrounded by the goblin suits of armour belonging
to many generations of his ancestry, is the very in-
carnation of a feudal lord distraught by a sombre and
eccentric disposition. The whole picture—which is
small—glitters with the bodiless mail of the dead
knights, and throws into still more profound shade
the darker recesses of the apartment.
252. " Grapes and Peaches," by W. Hunt.—
We particularise this little fruit piece at random,
not because it is the best, but because it is
one of the best of the numerous productions
of our facetious and industrious Hunt. Nos. 268,
345, 246, 276, 278, 285, 286, 289, 295, 296, &c. &c.,
no matter whether they are a bunch of primroses, a
bird's nest with eggs, a stalk of roses, a boy (the boy,
rather, for Hunt paints only one,) blowing a soap
and water bubble, or cooling his bread and milk—
are all capital. W. Hunt has surpassed all competitors
this year by the number and variety of his pictures,
and by the real talent they evince in a particular,
though of course subordinate branch of the art.
Best of all, however, in the whole collection were,
to us the " Storm on the Coast of Mull," by Copley
Fielding, and the " Scene from the Story of
Sintram,' by George Cattermole, already mentioned.
the
The
amateurs room was densely crowded, and among
and patrons of the fine arts present
were :—Prince de Castelcicala, Duke and Duchess of
Northumberland, Duke and Duchess of Sutherland,
Earl of St. Germans, Dowager-Countess of Essex,
Bishops of London and Winchester, Lord Colborne,
Lord and Lady Charles Townsend, General Sir
Willoughby and Lady Gordon, General Sir William
sanibdthLoraplymlalny errimese,
srss Bo
of
rtdheet t
RCo
s, Ruskin out t ,
Messrs. Roger, Di & Y
a l Academy
c -ens, c.