The Sun.
London, England, 1846-01-07 00:00:00

DRAWING-ROOM CLOCKS.

A B. SAVORY and SONS, No. 9, Cornhill,
LIL • London, opposite the Bank of England, invite attention to
a splendid variety of Rosewood, China, Bronze, and Ormolu
CLOCKS ; they go for eight days, and strike the hours and half hours.
Price Four Guineas, Seven Guineas, and Ten Guineas each, and up-
wards. The performance is warranted.
A Pamphlet, with detailed lists of prices, and illustrated with
sketches, may be had on application, grati or sent to all parts of
Great Britain end Ireland, postage free, in answer to a paid letter.

RHEUMA.TISM. All those suffering from
Rheumatism, Chilblains, Lumbago, Tic-Doloreux, Cramp,
Sprains, &c., Will find immediate relief and a speedy cure by using
CORRALL'S EMBROCATION. The great and increasing demand
or this novel Embrocation induces the proprietor to introduce it
more generally to the public, satisfied that one trial alone will be
Sufficient to convince the most sceptical of its superiority over all
Other articles offered for similar purposes,
Cold in betties at Is. 1%d., 25., and 2s. 9d. each, by the Sole Pro-
rietor, George Richardson, 12, Noriand-place, Notting-hill, and
V;y his appointment by Barclay and -Sons, 95, Farringdon• street ;
and J. Sanger, 150, Oxford-street. Orders, by post, directed to the
Proprietor, promptly attended to.

'LONDON ASSURANCE CORPORATION,
Established by Royal Charter, A.D. 1720.
41-4
The Governors and Directors of this Corporation having greatly
enlarged their system of Life Assurance, invite the public attention
to their NEW PROSPECTUS, embracing every variety of Partici-
pating and Non-Participating Tables, and which may be had, on ap-
plication, at their principal Offices, 7, Royal Exchange, Cornhill, and
10, Regent-street ; or of any of the Agents of the Corporation in
Great Britain and Ireland.

UNITED KINGDOM LIFE ASSURANCE
COMANY,
8, WATERLOO-PLACE,P PALL-MALL, LONDON.
Established by Act of Parliament in 1834.
DIVISION OF PROFITS AMONG THE ASSURED.
ThiS Company, established by Act of Parliament, affords the most
perfect security in a large paid-up Capital, and in the great success
which has attended it since its commencement In 1834, its ANNUAL
INCOME being UPWARDS of 72,0001.
In 1841 the Company declared =addition to the Shareholders of
one-half of their Stock, and also added a Bonus of 21. per cent. per
annum en the Sum Insured to all Policies of the Participating Class
from the time they were effected.
The Bonus added to Policies from March, 1834, to December 31,
1840, is as follows :
Sum Time Sum added, Sum Time Sum Added
Assured. Assured. to Policy. lAssured. Assured. to Policy.
C5OOO 6 yrs. 10 ruths. £OB3 GB, £5OOO 4 years £4OO
0000 6 years GOO 80. 5000 2 years 200
The Premiums, nevertheless, are on the most moderate scale, and
only one-halfneed be paid for the first Five Years, where the Insu-
rance is for Life.

Every Information will be afforded on application to the Resident
Directors, Edward Boyd, Esq., and E. Lennox Boyd, Esq., of No 8,
Waterloo-place, Pall-mall, London.

RAILWAY INTELLIGENCE.

SOUTH-EASTERN AND NORTH KENT.
On Monday a meeting of the rate-payers of St. George
the Martyr, Southwark, was held in the church upon
pario.,-44044p,_Alttp .ttesuNect as to whether the
parish; through their surveyor, shodld assent, dissent, or.
remain neutral, relative to the proposed lines, was
brought forward.
Mr. Churchwarden iIOoLE took the chair.

M '. ANDERSON, the surveyor, said, that Si the subject
was one of the greatest importance to the parish, taking,
as the two lines would, so great a portion of it, he felt
bound to take the opinion of the inhabitants. He had
seen a great number of the inhabitants whose property
would be affected by the proposed extension of the South
Eastern line ; and they were unanimousty opposed to it.
What did the Company propose ? why to carry an arch
across from the present terminus to the other side, which
would have the effect of driving all the respectable in-
habitants from that part of the parish. With regard to
the other lines, it was alleged that the objections would
he got rid of—but at what expense ? why, by carrying
a viaduct in an oblique direction from Layton-buildings
to Red Cross-street ; the arch or viaduct was to be 29
feet high, but from its position the inhabitants would
have but a dead wall to look at. Trade was already bad
in the High-street, and the proposed plan would com-
pletely ruin it.
Mr. PICRFORD, of the Old Kent-road, said that he had
considerable prcperty in the Borough, and as long as it
was in his power he should offer every opposition to the
North Kent line ; for he was fully satisfied that where-
ever a railway came it depreciated property.
Mr. HOWARD thought that the best course to adopt
wr uld be to appoint a committee to oppose the intended
extensions, and to report as occasion required.
Mr. MARTIN, of the Old Kent-road, said he had been
for a considerable length of time a member of a commit-
tee appointed to oppose the further extension of the
South-Eastern. It was said that when the terminus
came to the Bricklayer's Arms, that it would increase
the trade, but the reverse was the case ; as far as the
inhabitants were locally concerned, they were deter-
mined to oppose the measure.
Mr. KNIGHTON said he had heard a great deal said
against the extension of railways, but no one spoke in
favour of them. Now he considered they were of the
utmost advantage to the public. They created trade.—
(Cries of " No, no.") Was any person present who
was prepared to say that, wherever there was a terminus,
that trade did not exist?—(Cries of " Yes, yes.") He
was certain they were a benefit, and that they would
beautify the parish.—(" Oh, oh.")
It was agreed to, with but one dissentient, that the
surveyor, on the part of the parish, should return to the
application a dissent.

BIRMINGHAM LINES.
BIRMINGHAM, MONDAY NIGHT.—A meeting of the
street commissioners was held this morning at the Pub-
lic office, Moor-street, for the purpose of receiving a re-
port from the Paving and Parliamentary Committee,
respecting the plans and sections laid before them of
railways proposed to enter the town, and for which ap-
plication will be made during the ensuing session.
There were upwards of seventy commissioners present,
and a report was read, of which the following is the sub-
stance :
The Paving and Parliamentary Committee reported
that, having directed their attention to the several
notices given of ietended applications to Parliament in
the ensuing session, as far as such projects appeared
likely to affect the interests of the town of Birmingham,
they found that at the commencement of the Parlia-
mentary campaign, on the 30th of November, being the
last day for delivering plans and sections at the Board of
Trade, and to the clerks of the peace, the following
schemes were before the public, and likely to require
their attention. On the Ist of December, therefore.
their solicitor applied to most of the solicitors concerned
for copies of the plans, sections, and books of reference,
and since that period similar applications had been made
to most of the other parties.
1. Birmingham, Wolverhampton, and Stour Valley.
2. Birmingham and Worcester.
3. London and Birmingham (Extension at Birming-
ham).

4. Birmingham and Oxford.
5. Birmingham, Wolverhampton, and Dudley.
6. Direct Birmingham and Leicester.
7. Welsh Midland, Kidderminster and Birmingham.
8. The Birmingham, West Bromwich, Wednesbury,
and Walsall Junction.
9. Wolverhampton, Chester, and Birkenhead Junction
(Trent Valley Continuation).
10. Birmingham, Lichfield, and Manchester.
11. Birmingham and Manchester Direct.
12. Shrewsbury and Birmingham.
Of the above list the Committee stated that the fol.
lowing had either been abandoned, or might be with-
drawn in consequence of changes in the views of their
projectors, or found not to enter the parish of Bir-
mingham:-
2. The Birmingham and Worcester withdrawn for
the present session.
6. Direct Birmingham and Leicester does not enter
the parish.

7. Welsh Midland, Kidderminster, and Birmingham.
This line is rbandoned between Kidderminster and
Birmingham, and will be taken up for that distance by
the Birmingham, Wolverhampton, and Stour valley
Company.
8 The Birmingham, West Bromwich, Wednesbury,
and Walsall Junction, abandoned for this session.
9. Wolverhampton, Chester, and Birkenhead (Trent
Valley Continuation) will not approach Birmingdam
nearer than Wolverhampton. Birmingham, Lichfield,
and Manchester will not enter the parish, but will join
the Grand Junction in the parish of Aston.
The promoters of the remaining seven of the original
list seemed disposed to prosecute their several applica •
tions to Parliament, which would require the utmost at-
tention on the part of the town, and in several cases the
most strenuous opposition, unless the proposed measures
be very materially modified.
The Committee recommended that every Bill should,
be strenuously opposed, unless the following require-
ments be complied with, namely :-
1. Where it is intended to stop up any street or road
in the parish, an ample equivalent be provided by the
formation of other streets or roads equally convenient to
the public in general.
2. Where it is proposed to cross any street on the
level thereof.

3. Where it is proposed to cross any street or road
by viaduct or bridge, the height and span of the arch be
of sufficient dimension to permit at least as free a pas-
sage for the public in carriages and on foot as that new
enjoyed, and that no piers, abutments, or other encroach..
ments be permitted on the carriage or foot roads.
4. 'Where it is intended to pass under any street or
road, and a bridge for such street or road be formed
over the railway, each side of such bridge for such street
or road to be formed over the railway shall be effectually
built up to the height of fifteen feet at least in every
situation where the Commissioners shall deem advisable,
so as to prevent the railway or the engines or carriages
passing thereon from being seen from such street or
road. The same rule to apply to viaducts carrying the
railway over any street, which shall likewise be provided
with parapets of the same height at least, or more, if
needful.

5. Where the works of, or connected with, the pro-
posed railway shall in any way interfere with the public
drains, sewers, or public water-courses of the town,
proper provision be made for the prompt restoring of
such sewers, drains, or water-courses, or providing in
lieu thereof others to the satisfaction of the Commis-
sioners ; and in ease such railway works are likely, in
the opinion of the Commissioners, to prevent or inter-
fere with the future effectual drainage of the town, pro-.
vision be made that the railway projectors shall meet
such event in the manner required by the Commis-
sioners.

6. Where it is proposed to stop any street, with a
view to the conversion of the site thereof into a station,
provision be made for a road under such station in the
line of that proposed to be stopped up, or in such other
direction as the Commissioners shall approve, of suffi-
cient height and width, and to be well lighted at the
expense of the railway company, so as to afford ample
accommodation for passengers along the same.
7 Where it is proposed to make a station, provision
be made by the proposed company for proper approaches
thereto, and especially for widening the streets and other
avenues in the immediate neighb)urhood thereof, suffi-
ciently to meet the increased traffic.
8. Where any part of the town is proposed to be in-
tersected by a tunnel or deep cutting, suicient provision
be made to prevent the inhabitants being deprived of
th,ir natural supply of water.
9. That in order to prevent the inconvenience to which
the public must necessarily be subject during the pro-

gress of the works of any railway, an engagement, with
penalties be required with the company for the com-
pletion of the works within a limited period to be agreed
upon.

The Committee then proceeded to report upon each
separate project as far as they had been able to aster
tain the designs of the different companies with relation
Birmingham.
At the suggestion of the Mayor, Mr. Henry Smith,
the following was substituted for the first condition:—
" Where it is intended to stop up any street or road in
the parish, an ample equivalent shall be made by the
company," it being thought impossible for them to pro-
vide a street or road which would be " equally conve-
nient to the public in general " as the original one.
The report was received and unanimously approved
of, after which the meeting broke up.

RAILWAY SHARE MARKETS.
BRISTOL, JAN. 5.
STOCK EXCHANGE.—The sales are—Bristol and Exe-'
ter, New, 7%—Birmingham and Gloucester, Quarter Shares
(issued 71/1 dis.) 321/2—Caledonian, New, 1% P.—Manchester
and Birmingham, Quarter Shares, 124—Midland, New, 30.
SHEFFIELD, JAN. 5.
STocK EXCHANGE.—The sales are—Eastern Counties,
2214—Midland, 401. Shares, 29%—Caledonian 1514_
Grimsby Extension, 3/. 17s.—Boston, Newark, and Sheffield,
3/. 4s.—Derby and Gainsborough, lA—Direct Northern, 2
—London and York, 43/4—Manchester,, Sheffield, and Mid-
land Junction, 4%—Sheffield, Buxton, Leek, Eotteries, and
Crewe, 1/. Is.

LEEDS, JAN. 5.
STOCK EXCHANGE.-The sales are-London and Croydon,
22-Sheffield and Manchester, Quarter Shares, No. 3, 714-
East Lancashire, No. 2 (late Acerington), 1114-Great
Grimsby and Sheffield. 11-Ditto, Extensions, 20s. p. -Leeds
and. Bradford. 57-Leeds and Dewsbury, 20!i-Ditto, New
Shares, 31%-Liverpool and Bury, 27-North British, New
Carlisle Branch, 3/. Bs. 6d.-Oxford, Worcester, and Wol.'
verhampton, 104-London and Portsmouth, 15s. p.-Lon-
don and York, 43%-Boston, Newark, and Sheffield, 314-
Direct Northern, 21A-Liverpool, Orinskirk, and Preston, 5
-Manchester, Sheffield, and Midland, par-West Riding
Union, 75A-East Lincolnshire, 3-Essex and Suffolk, 2s.
6d. dis.-Grand Union, % p.-Lancashire and North York-
shire, 20s. p.-Lancashire, Yorkshire, and North Eastern,
3s. dis.-Leeds and Liverpool Direct, 2s. 6d. dis.---Leeds
and York, par-Leicester and Bedford, 225. 6d. p.-Liver-
pool, Manchester, and Newcastle Junction, 414-Manchester,
Buxton, Matlock, and Midland, 214 p.-Manchester and
Birmingham Continuation and Welsh Junction, 2s. Ed. p.-
Northumberland and Lancashire Junction, 7s. dis.-North
Western, 3/. 145.-Nottingham and Boston, 17s. 6d. p. -
Nottingham and Grantham, 17s. 6d. p.-Shropshire Union,
2s. 6d. p.-South Midlands, 3% p.-Wakefield and Brad-
ford, 3s. 6d. p.-Wakefield and Harrogate, 16s. p.-York-
shire and Glasgow Union, 24.
YORK, JAN. 5.
STOCK EXCHANGE.-The sales are-York and North Mid-
land Extension, 411/-Newcastle and Berwick, 20-North
British, New Carlisle Branch, 3A-London and York, 43/
-Axliolme; 234-Derby and GainsboroUgh, 1/. 4.5.-Grand
Union, 21/-Great Grimsby, Loutb, &c., 1/. 14?. 6d.-Lan-
cashire and North Yorkshire, VA-Leicester and 'Bedford,
21. 75.-Leicester, Tamworth, Coventry, Birmingham, and
Trent Valley Junction, 274-Manchester, Buxton, Matlock,
and Midland, 4'19-North Staffordshire, 6/. 18.-York and
Carlisle, 31A.

HELL, JAN. 5.
STOCK ExcuANoi.—The sales are—Hull and Selby (5 per
cent. guaranteed), 1021,4—Ditto, Half Shares, 21—North
British, Half Shares, 74—North Wales. 4—Armagh, Cole-
raine, and Portrush, IN—Dudley, Madeley, and Iron Bridge,
216—Hull and Barnsley Junction, 47s.—Leicester and Bir-
mingham, 27s.—Sheffield Potteries and Crewe, 235. 6d.—
Shropshire Union, 21. 9s. 6d.—Yorkshire and Glasgow
Union, 23/4.

COMPENSATION TO THE LAND-
LORDS.
(From the Sentinel.)
Speculative politicians are hazarding all sorts of con-
jectures as to the course Sir Robert Peel will pursue on
the opening of Parliament. None hesitate to affirm that
he will attempt some modification of the 614*g-scale, if
not a total repeal of the corn-laws ; btit whether that
repeal will be immediate or deferred, unconditional or
conditional, has led to a great diversity of opinion. We
will not add to the list of unprofitable " guessing ;" nor
do we believe that anything authentic will transpire till
the Legislature is assembled. But whatever mystery
may involve the intentions of the Minister, the demands
of the landowners are clear enough ; if they cannot re-
tain their monopoly, they will insist on compensation for
its surrender. The indemnity of twenty millions paid to
the West India proprietors for the manumission of their
slaves, is a precedent on which they rely. The subject
deserves some comments.
The agriculturists have contended that special bur-
thens are imposed on land, that is to say, burthens that
do not fall on any other description of property. This
has been denied, and repeated challenges have been
given i❑ Parliament to adduce evidence in support of
the allegation ; those challenges have been uniformly
declined ; nay more, when the Liberals have brought
forward specific motionF, to appoint a Committee to in-
vestigate the nature and extent of the special burthens,
the agriculturists themselves, shrinking from the proof
of their own assertions, have voted against all inquiry;
from which the fair inference is, that they knew well
that they had put forth an untruth. This, however, is
certain, that agriculture is exempted from very many
imposts to which all other property is liable, such as
insurance on stock against fire, legacy and probate
duty, &c.
Again : the landlords have always contended, that
the corn-laws were not imposed for their benefit, but
for the benefit of the tenant•farmers. Be it so ; then,
if a moneyed compensation were voted for the repeal of
the corn. laws, it ought to be handed over to the tenant-
farmers.

The general subject, however, must be looked at under
comprehensive views. The time is passed when the
common sense of the people can be juggled by sophisms.
Every fallacy of the landlords has been laid barc. ; the
game of deception can no longer be played. The aris-
tocracy should learn, that " honesty is the best policy :"
and now that they can no longer find shelter in fraud,
let them place their faith in truth. Their ideas of " pro-
tection" are as base as they are ignorant ; they are
base, because they seek to be protected at the expense
of their fellow citizens ; they are ignorant, beca'ise no
selfish legislation can endure longer than the selfishness
remains undetected. The prime error of the landlords
consists in a false view of their real position, which has
made them seek relief in remedies totally inadequate to
their exigencies. They may yet be saved from all the
dangers that menace them, and that, too, with honour ;
but they will not be rescued by half-measures or class
legislation. They must make common cause with all
the producing classes, form an alliance with them, and
work out such a reform as will effectively secure both
the interests of property and labour.
What is the heavy drag on industry? Obviously tax -
ation. Its leaden weight presses on all of us. It has
pressed on other nations, and was the real, however re-
mote or disguised, cause of the French Revolution. What
does high taxation imperiously demand ? what does it
render absolutely just ? Clearly high prices. As we
desire to avoid vague expressions, we must observe, that
when we use the epithet " high" as applied to prices, we
specifically mean just such an addition to the natural or
wholly untaxed value of commodities as will be equal to,
and express the amount of, taxation levied on commodi-
ties. If the tax on a commodity be five per cent., five
per cent. must be added to its natural value ; if fifty per
cent., then fifty per cent. must be added to the natural
value. This is the just, the legitimate protection that
the Legislature owes to every class of producers. to the
agriculturists as well as to the manufacturer. Now, how
is this to be effected? for this is the problem to be solved.
Let us hear Sir James Graham ; we quote from his
pamphlet on " Corn and Currency :"
" So far from urging the Government to bring sepa-
rately under the view of the Legislature the questions
of Currency and Corn, it was the decided interest of the
landowners to have insisted on a careful revision of both
these subjects conjointly. They are in themselves inti-
mately blended ; it is absurd to talk of price without re-
ference to money; and it is impossible to alter the quan-
tity of money without affecting prices. Disjointed
discussion on these two vital points is the precise cause
of the dangerous conclusions now sanctioned by Parlia-
ment, which threatens with ruin and degradation the
whole class of existing proprietors."
Be it noted that we have not cited the opinion of a
Leaguer or free-trader; it is the Conservative Sir James
Graham who speaks, himself a large landed proprietor,
a gentleman of undoubted talents and matured expe-
rience.

We have said, that high taxes require high prices, and
Sir James Graham tells us " it is absurd to talk of price
without reference to money." Now, if we have a de-
scription of money, purposely designed to keep. prices
low, it is clear that the real protection of which we
stand in need, is protection against that species of
money. Our standard of money is gold and the sove-
reign contains just such a number of grains as comports
with the natural or untaxed value of gold, and expresses
ept from the laws
i
it. But this sovereign is the measure of all taxed com-
modities ; they therefore must necessarily conform to
that measure. Now this gold is xem
of supply and demand ; its value is not allowed to rise
when it is scarce, nor to fall when.
i its plentiful, while
all other commodities, of which it the measure, are
subject to these conditions. All equivalency,therefore,
between the measure and the things measured is de-
stroyed. The consevence of this arrangement is, that
the producer of taxed commodities can never add the
tax to his selling price, for there is no money in this
country in which such tax can be expressed, since
gold, the standard measure, is not pumittel by the
Legislature to express taxation, but no more than
natural or untaxed value. Hence low prices must
be permanent and universal,—low corn, low ca-
lico, low cotton, low profits, low wages. Here is
the national enemy—the enemy of all industry ; it is
against that enemy, not against the foreigner, that we
need protection ; and until the producing classes see
this great truth, they will remain, as they now are, the
doomed, blind, slaves of capital, of bankers, usurers,
loan-mongers, and money-jobbers—the oligarchy of
Mammon.

Do the landlords, then, seek compensation ! Do
they desiderata such high prices 03 will enable thorn to
pay high taxes and their mortgages ? The reraedy is
in their own hands. It is a physical and fiscal impossi-
bility for them to realise high prices in a currency studi-
ously designed to keep prices low ; therefore, they must
change the currency, and adapt it to the exigencies of
existing taxation. They have been experimenting,
scheming, and devising for the last thirty years—ever

haunted by their "special burthens," proceeding from
blunder to blunder, from equivocation to equivocation,
from compromise to compromise. Surely it is time to
cease this miserable tinkering: they ought to be heartily
sick of the knaves, fools, and quacks whom they have
landed as "statesmen," and who have failed to make the
working classes self-sustaining, and could find nn better
means of preventing the paupers, offspring of their own
kid government, from devouring landed estates, than in-
carcerating them in union workhouses.

TUESDAY NIGHT'S GAZETTE.
CROWN-OFFICE, JAN. 6, 1846. •
t‘t EMBER RETURNED TO SERVE IN THIS PRESENT PARLIAMENT.
Ct9unty of Antrim—Sir Horace Beauchamp Seymour, of
Stoke Chichester, K.C.H., in. the room of John Irving, Esq ,
deceased.-

WHITEHALL, DEC. 24, 1845.
The Right Honourable Sir Nicolas Conyngham Tindal,
h nt., Lord Chief Justice of her Majesty's Court of Common
Pleas, has appointed Thomas Thompson, of Sunderland,
in the county of Durham, Gentleman, to be one of the
Perpetual Commissioners for taking the acknowledgments of
deeds to be executed by married women, under the Act
passed for the abolition of fines and recoveries, and for the
substitution of more simple modes of assurance, in and for
the county of Durham.
The Right lion. Sir Nicolas Conyngham Tindal, Knt.,
Lord Chief Justice of her Majesty's Court of Common.
Pleas, has appointed Gervase William Willders, of Bolton,
in the county of Lincoln, Gent., to be one of the Perpetual
Commissioners for taking the • acknowledgments of
deeds to be executed by married women, under the Act
passed for the abolition of fines and recoveries, and for the
substitution of more simple modes of assurance,' in and for the
parts of Kesteven, in the county of Lincoln, also in and for
the parts of Holland in the same county.
The Right Hon. Sir Nicolas Conyngham Tindal, Knt.,
Lord Chief Justice of her Majesty's Court of Common Pleas,
has appointed John Ashmore Smith, of Hinckley, in the
county. of Leicester, Gent., to be one of the Perpetual Com-
missioners for taking the acknowledgments of deeds to be
executed by married women, under the Act passed for the
abolition of fines and recoveries, and for the substitution of
more simple modes of assurance, in and for the county of
Leicester.

THE NATIONAL DEBT.
The Lords Commissioners of her Majesty's Treasury having
certified to the Commissioners for the Reduction of the
National Debt, in pursuance of the Act 10th George IV.,
chap. 27, sec. 1, that the actual surplus revenue of the
United Kingdom of Great Britain and Ireland, beyond the
actual expenditure thereof, for the year ended the 10th day of
October, 1845, amounted to the sum of five million two hun-
dred and fifty-six thousand three hundred pounds nine shillings
and twopence; the Commissioners for the Redution of the
National Debt hereby give notice, that the sum of 1,314,075/.
2s. 3d. (being one-fourth part of the said surplus of
5,256,300/. 9s. 2d.) will be applied, under the provisions of
the said Act, between the 7th day of January, 1846, and
the sth day of April, 1846, to the following purposes, viz. :
To be applied to the purchase of Stock, or f s. d.
Exchequei (Supply) Bills
And in the purchase of Deficiency Bills

Add Interest receivable on account of D0na£1,314,075 2 3
-
tions and Bequests, to be applied to the
purchase of Stock .

3,615 1 0

£1,317,690 3 3

S. HIGHAM, Comptroller-General.
National Debt-office, Jan. 6, 1846.
BANKRUPTS.
Richard Hulse, chemist, Little Tower-street, to surrender
Jan. 16, at two, and Feb. 20, at one, at the Court of Bank-
ruptcy. Alsager, official assignee, Birchin -lane ; Thompson
and Powell, Raymond- buildings.
George Simpkin, tailor, Faversham, Jan. 15, at half-past
twelve, and Feb. 20, at half-past eleven, at the Court of Bank-
ruptcy. Alsagar, official assignee, Birchin-lane ; Wood and
Fraser, Dean-street, Soho.
John James Clark, builder, Bath. road, Hounslow, Jan. 13,
at two, and Feb. 17, at twelve at the Court of Bankruptcy.
Pennell, official assignee; Hensman, Basing-lane.
William Insall, auctioneer, Shipston-on-Stour, Worcester-
shire, Jan. 19, and Feb. 14 at eleven, at the Birmingham
District Court. Whitmore, official assignee, Birmingham;
Findon, jun., Shipston-on-Stour ; Smit'i, Birmingham.
John James Clarke, builder, Durdham Down, Gloucester-
shire, Jan. 19 and Feb. 17, at eleven, at the Bristol District
Court. Hutton, official assignee, Bristol ; Harmer, Bristol.
Joseph Simpson, woolstapler, Leeds, Jan. 19 and Feb. 6
at eleven, at the Leeds District Court. Kynaston, official
assignee, Leeds ; Wigglesworth and Co., Gray's Inn, London ;
Richardson, Leeds.

James Bretherick, dyer, Newlay, Yorkshire, Jan. 20 and
Feb. 10, at eleven, at the Leeds District Court. Young,
official assignee, Leeds; Wigglesworth and Co., Gray's Inn,
London - Richardson, Leeds.

Thomas Heppell, timber merchant, Newcastle-upon-Tyne,
Jan. 16, at one, and Feb. 27, at two, at the Newcastle-upon-
Tyne District Court. Wakley, official assignee, Newcastle-
upon-Tyne; Rade, Newcastle-upon-Tyne; Chisholine Hall
and Gibson, Lincoln's Inn-fields. , ,
George Edward Schultz and Henry Edward Carr, stock-
brokers, Liverpool, Jan. 20, at twelve, and Feb. 17, at eleven,
at the Liverpool District Court. Turner, official assignee,
Liverpool; Cotterill, Throgmorton-street, London; Fletcher
and Hull, Liverpool.

.
' Samuel Brown hat manufacturer, DentOn, Lancashire,
Jan. 16 and Feb. 6, at twelve, at the Manchester District
Court. Hobson, official assignee, Manchester; Gregory
and Co., Bedford-row, London ; Cooper, Manchester.
William Grosvenor, iron-founder, Stoke.upon-Trent, Jan.
22 and Feb. 14, at twelve, at the Birmingham District Court.
Whitmore, official assignee, Birmingham; Bishop, Shelton.
Thomas Nash, jun., builder, Stourbridge, Jan. 21, and Feb.
18, at twelve, at the Birmingham District Court. Bittleston,
official assignee, Birmingham; Hunt and Price, Stour-
bridge; Motteram and Knowles, Birmingham.
George Greenstock, ironmonger, Weston -super-Mare,
Somersetshire, Jan. 19 and Feb. 17, at eleven, at the Bristol
District Court. Acraman, official assignee, Bristol ; Peters
and Abbott, Bristol.

William Gay, builder, Cheltenham, Jan. 19, at half-past
eleven, and Feb. 17, at twelve, at the Bristol District Court.
Hutton, official assignee, Bristol; Gay, Cheltenham.
DIVIDENDS DECLARED.
J. Maybury, sen., iron manufacturer, Bilston, Stafford..
shire—second and final div. of ls. 3d. in the pound, any
Thursday, at the office of Mr. Bittleston, Birmingham.
J. Haigh, clothier, Hogley, Yorkshire—first div. of 10s. in
the pound, any Wednesday, at the office of Mr. Freeman,
Leeds.

W. M. Onions, ironfounder, West Bromwich—final div
of 74d. in the pound, any Thurday, at the office of Mr.
liittleston, Birmingham.
W. Broomhead, merchant, Birmingham—first div. of Bd.
in the pound, any Friday, at the office of Mr. Whitmore,
Birmingham.

I'. Palmer' soap maker, New-road, Whitechapel—third
div. of 2s. Id. in the pound, Jan. 7, and two following Wed-
nesdays, at the office of Mr. Turquand, Old Jewry.
C. Lockhart, florist, Cheapside—first div. of 16s. 6d. in the
pound, Jan. 7, and two following Wednesdays, at the office
of Mr. Turquand, Old Jewry.
T. and C. Lockhart, florists, Cheapside—first div. of 12s.
in the pound, Jan. 7, and two following Wednesdays, at the
office of Mr. Turquand, Old Jewry.
T. Lockhart, florist, Cheapside—first div. of 2s. 3d. in the
pound, Jan. 7, and two following Wednesdays, at the office
of Mr. Turquand, Old Jewry.
J. E. Vardy, linendraper, Portsmouth—second div. e(2s.
4d. in the pound, Jan. 7, and two following Wednesdays, at
the office of Mr. Turquand, Old Jewry.
J. Ayling, cabinet maker, Leeds—first div. of 10d. in the
pound, Jan. 7, and two following Wednesdays, at the office
of Mr. Turquand, Old Jewry.
C. Parslow, tailor, Blackman-street, Southwark—second
div. of 9d. in the pound, Jan. 7, and two following Wednes-
days, at the office of Mr. Turquand, Old Jewry.
E. Knyvett, music teacher, Great Stanmore—first div. of
4s. in the pound, Jan. 7, at the office of Mr. Belcher, King's
Arms-yard, Moorgate-street.
R. Howland, auctioneer, Thame—second div. of 2s. in the
pound, any Wednesday, at the office of Mr. Graham, Cole-
man-street.

DIVIDENDS.
At the Court of Bankruptcy, Basinghall-street.
E. Jones, pasteboard manufacturer, Budge-row, Jan. 30,
at one—W. Verey, licensed victualler, High-street, Kings-
land, Jan. 30, at twelve—C. Allen, maltster, Tadley, South-
amptonshire, Jan. 30, at half-past eleven—J. Q. Harris,
hat manufacturer, Winchester-place, Southwark, Jan. 30, at
one—R. Freeman, hosier, Edward's-place, Portman-square,
Jan. 28, at • eleven—J. Gibson, oilman, Motcombe-street,
Belgrave-square, Jan. 28, at eleven.
In the Country. _ _

J. and T. Frankland, merchants, Liverpool, Jan. 30, at
twelve,an ta Liverpool, the
Jan.ive Liverpool a
o t Districtelel,
e nCourt—T.
L iDavies,vepoo ml
er-
chant, r
e
Dis-
trict Court—R. Jackson and It. Yale, engineers, Leeds, Feb.
5, at eleven, at the Leeds District Court—H. and R. E awcus,
timber merchant, Stockton-upon-Tees, Jan. 29, at half-past
eleven, at the Newcastle-upon-Tyne District Court--C,
inis, tint grinder, Darlaston-green, Staffordshire, Jan. 29, at
one, at the Birmingham District Court—H. Knowles, drug-
g•st, Bridgnorth, Feb. 16, at eleven, at the Birmingham Dis-
r;ict Court.
CERTIFICATES to be granted, unless cause be shown to
the contrary, on the day herein mentioned.
G. Coates, apothecary, Hart-street, Bloomsbury, Jan. 30—
G. Hind, draper, Bishop's Waltham, Jan. 29—W. M. Han-
sard, florist, Park-road, Holloway, Jan. 27—S. Manning,
stonemason, Newman-street, Oxford-street, Jan. 28—W.
L. Kelly, printer, Tewkesbury, Jan. 29—R. Mirfin, draper,
Leeds, Jan. Hughes, upholsterer, Piccadilly, Jan. 27
—G. M. V. Dadelszen, merchant, Mincing-lane, Jan. 27-
11. Sammons, tea dealer, Nelson-street, Stoke Newington,
Jan. 27.

PARTNERSHIPS DISSOLVED.
E. M. Aston and G. W Scott, stockbrokers, Throgmorton-
street, City—R. W. Wilson and E. W. Scott, attorneys,
Kendal, Westmoreland—El. Smith and M. Guy, drapers,
Ludgate-hill—R. S. M'Leod and G. M. M'Leod, brewers,
Stockwell—J. J. Rogers and J. H. Rogers, veterinary sur-
geons, Exeter—W. Shields and John Shields, mercers,
Durham—W. Everest and J. Wardroper, attorneys, Epsom
—T. Hartley and R. Ingham, sharebrokers, Leeds—J. Field,
J. Field, jun., T. Bayley, and W. S. Wood—G. Andrews and
J. Andrews, grocers, King's Lynn, Norfolk—J. J. Moreton
and W. Moreton, plumbers, Winchester—H. Gosling and W.
Davis, painters, Bristol—G. Fuller and H. E. Marsh, auc-
tioneers, Charlotte-row, Mansion-house—O. T. J. Stocken
and W. Chambers, brewers, Walham-green—E. Booth and
J. Garlick, picker makers, Manchester—B. Verral and W.
G. Walker, surgeons, Newick, Sussex—R. Dodgson, L. Hel-
bling, and R. Davis, Old Broad-street, City—J. Gaukroger
and T. Gaukroger, cotton spinners, Halifax, Yorkshire—
!). Cracklow and H. W. Farrer, wine merchants, Old Fish-
street, City—J. M. Brown and R. D. Luke, surgeons, Kine•
ton, Warwickshire—G. Scamell and B. Scamell, ironmongers,
West Smithfield—T. Dale, jun:, and B. H. Dale, furniture
dealers, Barnsley, Yorkshire—P. Pickup, W. Burton, and J.
Burton, Preston, Lancashire—R. Wilkins and W. C. Wilkins,
lamp manufacturers, Long ncre—J. Welch and W. K. Sidg-
wick, colour manufacturers, Great Trinity-lane, City—H.
Belcher and R. W. Farmer, brewers, Upper Holloway—F.
Sapte, W. Banbury, J. P. Muspratt, and W. Banbury, jun.,
bankers, Lombard-street (so far as regards W. Banbury )--J-
Kirby and T. Thwaites, jun., tailors, Great Russell-street,
Bloomsbury—E. Tewart, J. P. Tewart, R. Tewart, and W.
S. Wheeler, merchants, Ludgate-street—G. Woollett, B.
Rowe, and G. Clay, woollendrapers, Holborn-hill (co far as
regards G. Clav)-L-G. S. Meyer and M. Schonfeld, Bradford,
Yorkshire—P..Cruikshank, J. Melville, W. F. Street, and H.
Wyse, insurance brokers, Austin-friars—G. W. Cockerel],

' street, BM. )
W. Vorley and E. Vorley , chemists, Old Swan-lane, Upper
Thames-street—W. IL Lord and W. Hall, woolbrokers,
Basinghall-street--W. Moore and J. L. Whitfield, chemists,
1 'Worcester—T. Sharp, J. Sharp, and H. Sharp, snuff manu-
facturers, Bradford, Yorkshire (so far as regards J. Sharp)--
J. Wheelton, J. Brewer, and G. A. Buckland, callendercrs,
Bath-street, Newgate-street—R. T. Smyth, H. Smyth, and
T. Rees, brewers, Liverpool—T. Burgess and W. Glover,
coal' merchants, Gravesend—W. K. Tunnicliff and F. J.
Prior, surgeons, Tewkesbury--C. H. Mousley, J. Hatchett,
and J. Hatchett, jun., shipowners—R. Carding and T. Pos-
tance, timber dealers, Liverpool—J. Withy and R. Wood,
general warehousemen, Bristol—G. W. Cook, G. Williams,
and G. H. Cook, tailors, Princes-street, Hanover-square—
R. Manley and J. Catford, coopers, Back-street, St. John's,
Southwark—T. Dyson and F. F. H. Green, warehousemen
—W. Greenwood and J. Greenwood, builders, Devonport
W. Barlow and J. Barlow, Leek, Staffordshire—F. Boyer
and C. Brown, grocers, Chipping Ongar, Essex—J. Haslam,
sen, J. Haslam, jun., W. Haslam, and J. Haslam, dealers
in cotton goods, Manchester (so far as regards W. Haslam)
—E. Drover, J. Drover, and W. Drover, grocers, West Cowes,
Isle of Wight—E. Salter and H. J. Banerman—J. Arrow-
smith, R. Arrowsmith, and H. Arrowsmith, cotton spinners
Manchester—J. Abbs and R. Edgar, linendrapers, Bradford,
Yorkshire.

SCOTCH SEQUESTRATION.
Andrew Bell, engraver, Edinburgh, Jan. 12 and Feb. 2,
at two, at Ferguson's Tavern, Edinburgh.

THE QUARTER'S RE VENUE.
CHRONICLE.—The official tables of the revenue,
for the year and quarter ending on the sth of January,
are given in another part of our paper. On the whole,
they are calculated to abate the fears which the serious
diminution exhibited in the previous quarter's tables
excited in the public mind. But they do much more
than this. The rally in the accounts for the quarter,
notwithstanding the serious depression of commerce and
trade during the last three months, is a significant com-
mentary on the merits of that system of financial reduc-
tion which we hope will he extended next session to
every article, the great as well as the small, in our tariff:
Sir Robert Peel, in his financial statement of the 14th of
February last, anticipated a loss of 3,356,000/ from the
reductions he then proposed: The actual decrease on
the year just ended is 635,550/, the loss of 2,273,466!.
on the Customs being compensated by increase in other
items, the Excise, the Stamps, and the " Miscellaneous,"
which, of course, comprises the last receipt of China
money. The increase in the Excise, both on the year,
and especially on the quarter, is remarkable; the increase
in the Stamps indicates a business activity, part of which
may be traced to railroad speculation ; but the steady
progress in the Post-office revenue is, perhape, the
most gratifying feature of the whole. It is surprising
that the Property-tax should exhibit a decrease both on
the year and on the quarter. Increased profits and re-
newed assessments ought, one would think, to have
increased, rather than diminished this source of income.
Whatever may be the cause, the ardent advocates of
direct taxation may well ask whether or not it is more
applicable to a complicated state of society, i❑ which
income fluctuates every day and every hour, than a
judiciously-devised system of fiscal duties, levied for
revenue purposes. The decrease on the Property-tax is,
for the year, 165,0261., and for the quarter, 100,556/.
The result is, that on the year just ended, as compared
with the previous one, there is a decrease on the Cus-
toms of 2,273,446/, but an increase on the Excise of
17,0011., on the Stamps of no less than 540,7244 and
on the Taxes of 7,354/. On the Property-tax there
is a decrease of 165,0261., but on the Post-office an
increase of 56,000/. The Crown Lands have been dimi-
nished by 35,000/., but the item of Miscellaneous is in-
creased by 569,611/. On the entire items there is a de-
crease on the year of 633,550/.
HERALD.—The revenue returns for the year ended
yesterday are in the highest degree satisfactory, exhibit-
ing a steadily progressive prosperity in the finances of
the country, and, by a necessary consequence, in its in-
dustry. The net rev,-nue for the year just terminated
amounts to 50,601,988/. The net revenue for the year
ending Jan. 5., 1845, amounted to 51,235,538/. There
has therefore been a decrease of 633,5501. This decrease
is, however, to be accounted in a manner the most en-.
couraging—namely, the reduction of taxation, viz. :
Customs reduction in Sugar duties
Coal . llB,OOO
Sundries
Cotton Wool

£2,418,000

Excise, Auction duties
Glass

£250,000
640,000

£890,000

---
Customs and Excise £3,308,000
Jere then we have a reduction of three millions three:
hundred thousand pounds of taxes, and a decrease of
six hundred and thirty-three thousand pounds of reve-
nue—equivalent, as every one must see, to an actual in-
crease of the difference—namely, two millions six hun-
dred and fifty-three thousand pounds. Thi: surely is
prosperity. And if we look more closely into the items
of revenue we shall find new reason to he satisfied that
this prosperity rests upon a firm foundation. The great
amount of decrease is necessarily under the head of
Customs ; under which, as we have seen, there has
been a reduction of 2,418,0001. ; and even under this.
head the decrease falls considerably short of the reduc-
tion—though, as must be apparent where so much re-
v, nue has been given tip, absolutely and totally, as it
has been given up in the case of cotton wool, coals, and
sundries, there can be no compensation from increased
consumption. In the Excise, notwithstanding the sacrifice
of the auction and glass duties to the extent of nearly
200,000/, there is an actual increase upon the year
to the amount of 17,000/. ; while on the Stamps, the
index to an active commerce, as the Excise is to the ease
and comfort of the mass of the people, the increase upon
the year greatly exceeds half a million. Upon the Post-
office, too, there is a considerable increase. Is not all
this proof of prosperity ? Is not this an argument
against hazardous changes ? What better than this is
wanted ? Cannot men content themselves "to let well
alone ?" There is one item, however, in the returns
upon which we must offer a remark. In the Property-
tax there is a decrease of 165,0001., 100,0001. of it in the
last quarter. How is this to be accounted for ? The
millowners have again and again boasted that they have
doubled their capital within the last year, and yet the
aggregate property and income of the country have de-
clined, though in a trifling degree. Now from these two
facts we must draw one of three conclusions :—First—
the millowners are a small and unimportant class ; or,
second—their prosperity has been accompanied by a
proportionate deterioration in the property of others ;
or, third—the millowners have made false returns. We
leave it to Messrs. Cobden and Bright to choose among
these conclusions.
TIMES.—The revenue table for the past year pre-
sents on the whole a satisfactory result. Although it
shows a decrease of more than half a million on the
year as compared with that ending the sth of January,
1845, the items of the deficiency will not be found on in-
spection to furnish any proof of a decline in the general
prosperity. With the exception of 165,000/ in the
Property-tax, and 35,000/ in the Crown lands, the whole
decrease is in the Customs. This is easily accounted for
by the recent revision of the tariff, and the greatly di-
minished scale of import duties. A sufficient interval
bas not yet elapsed for the usual operation of an in-
creased importation in making up the deficiency which
must, of course, immediately ensue upon so large a reduc-
tion of duties. But turning to the items of increase, we see
unerring signs of a greater commercial activity, and an
improvement in the condition of the people. In the Ex-
cise there is an increase of 17,0001 ; in Stamps, of
540,000/. ; in Taxes, of 7,000/. ; the Post-office . has
added 56,0001. to its net revenue ; and under the head
" Miscellaneous," there is an increase of 569,000!:' Com-
paring the present quarter withtheceorrefind an
corresponding one
ending the sth of January, 1845, w
instead of a decrease, of nearly 100,0001, the quarter's
ctiungecoiunntethrebaltanxceeisde,bysatammoprse,
portiopnrotpomtphioeosnata-notenffiucaeiln:
Comparing
it
deficiency in the Customs, which preserves the due pro-
again with the
llitahsaatxneTaxes,
and
quarter, wearestailseedabuysead dbeyfitchieenfaciylinogfaofirolfliothne,
half of which, however,
Customs. In the Excise there is again an increase of
100,000/., in the Stamps of nearly 200,000/, and in the Post-
office of upwards of 40,0001. The general result of the
three comparisons is, an increased consumption of ex-
cisable articles, which denotes an improved condition of
the general population ; an active commerce ; and
greater cheapness in the imported articles of food. In
this state of the revenue Sir Robert Peel may face his
Conservative Opposition without much fear. There
being a surplus in everything which can be taken as an
indication of the prosperity of the country, his proposal
to repeal the corn-laws cannot consistently meet with
opposition from the alarmists. Even if the fluctuating
and uncertain duties derived under the present system
front the importation of corn be deemed a legitimate
source of revenue, this is not generally of sufficient
magnitude to excite any reasonable apprehension front
its abandonment. The finances of the country are too
flourishing to suffer inconvenience from the abolition of
a tax which may yield in one year a million, in another
nothing.
ADVERTISER.—We publish in another part of our
paper an abstact of the quarter's revenue, ending yester-
day. Its results are of a most gratifying nature. They
show the sound and healthy state in which the com-
merce of the country now is. It is true that, in some of
the branches of the public receipts there is a slight de-
falcation, as compared with time corresponding quarter of
1844.5 ; but in the few instances in which a deficit
occurs, it can be most satisfactorily accounted for. The
greatest decrease is in the Customs, which amounts to
547,346/. The subject of surprise is, that the defalcation
here should not have been of larger amount, for it is to
be remembered that last session the duties on glass,
auction duties, and all export duties, were Abolished,
and consequently no further aid to the finances of the
country is derived from any of these sources. l
great test of the true condition of the masses isdan
the
Excise, and under this we are gratified to fin
increase of 107,897/., as compared with the
closing.
quarter of 1844-5. In the Stamps department there is
also an increase of 190,744/. on then
,m
quarter,
t Miscellaneous,"
land otie K
the
the
augmentation
, importantbranchce u
an e
o in
she year of 540,724/. Another
there is a large increase, is that .
augmentation being 360 2811. on the quarter, and
569,611/. on the year. Under the head of Post-office
is
growing
prosperity which all
the n
there is likewise anaianicnrdeistasletiovef
elqouo.al3sl.
56/0.,f
and of the extension of
mental pursuits. The total results give a decrease on the
ioregroaftioryuirn gratifying as
year of 760,016/., but an increase on the quarter of
95,10e1. This result would have been gratifying, under
any circumstances, but it is especially encouraging, as
well as surprising, when it is remembered that so many
taxes were entirely abolished last session. It demon-
strably proves that never were the commerce and the
finances of the country established on more satisfactot y
bases than they are at present. We cordially congratu-
late the country on this most cheering aspect of matters,
and hope it will prove to be permanent.