The Sun.
London, England, 1846-01-14 00:00:00

JANVARY 14, 1846 PRICE sn.

OREGON TERRITORY.—A MAP of the
OREGON and TEXAS, describing the boundaries of ancient
Louisania,:and the boundary lines of the different Treaties between
Great Britain, the United States, and other powers, by JAMES
WYLDE ; accompanied by a Chronological Statement of the Rights
of Great Britain and the Claims of the United States. One
sheet, 35.; in case, 4s. 6d.
MAP of the OREGON DISTRICT, one large sheet ; 4s. in sheet ;
7s. 6d. in case.
James Wylde, Geographer to the Queen, Charing-cross East, four
doors ffom Trafalgar-square.

Just published, Bvo., price 6d.,
A FEW WORDS to the AGRICULTURAL
___ CLASSES.

BY A SIMPLE MAN.
W. Pickering, Piccadilly,

THE PROJECTED NEW RAILWAYS.
This day is published, price Is.. or is 4d. per post.
AN EPITOME of the LINES of RAILWAY
which Parliament will. in all probability, Sanction In the
coming Session, together with their reasons for doing so.
The pamphlet will be found particularly interesting to the Share-
holders in

THE LONDON AND YORK,
THE DIRECT NORTHERN,
THE EASTERN COUNTIES,
THE CORNWALL AND DEVON CENTRAL,
THE SOUTH-EASTERN,
THE NORTH KENT,
THE LIVERPOOL AND LEEDS,
and other leading railways.
Effingham Wilson, 11, Royal Exchange; Railway Times Office,
122, Fleet-street; and all Booksellers.

MiCIILLOCH'S COMMERCIAL DICTIONARY.—NEW EDITION.
On Monday, Jan. 19, will be published, ht one large volume, com-
prising above 1,400 closely-printed pages, with Maps and Plans,
price 505., or half-bound
D in russia, 555., a new Edition of a
ICTIONARY, PRACTICAL, THEORETI-
CAL, and IIIgTORICAL, of COMMERCE and COMMER-
CIAL NAVIGATION. By J. R. M'CULLOCH, Esq.
*' This Edition, which has been carefully corrected, comprises,
besides the new Tariff, the new Acts relating to Banking, the Sugar
Trade, Navigation and Customs, the Hiring of Seamen, &c. ; and is
further enriched with valuable information from all parts of the
world.

A SUPYLLmr.NT, for the use of the Purchasers of the last Edi-
tion, will be published at the same time.
London : Longman, Brown, Green, and Longman.

In one thick vol., a New Edition, being the Ninth, much enlarged,

price 165.,
MODERN DOMESTIC MEDICINE ; a
Popular Treatise, exhibiting the Symptoms, Causes, and
most efficacious Treatment of Diseases ; with a Collection of ap-
proved Prescriptions, Management of Children, Doses of Medicines,
&c. Forming a comprehensive Medical Guide for the Clergy, Fami-
lies, and Invalids. By T. J. GRAHAM, M.D., &c.
" It is evidently the result of great professional talent, experience,
and judgment ; the author everywhere appears conscientious and
candid. One object is prominently evident—a sincere desire to be-
nefit his suffering fellow-creatures. To recommend a work like the
present to our readers, is only to manifest a proper regard for their
welfare."—Literary Journal, Feb., 1843.
It is altogether deserving of permanent popularity."—London
Weekly Review.
Simpkin and Co., Paternoster-row; Hatchards, 187, Piccadilly ;
and Tegg, 73, Cheapside. Sold by all Booksellers.

THE MAMMOTH HORSE.-Mr. CARTER'S
Colossal Horse continues to attract crowds of visitors, but as
he will positively leave town in a few days for America, Mr. Carter
begs to remind those persons who have net yet seen this remarkable
animal, aptly termed the " Model Horse," that the present time Is
the only opportunity they will have of viewing the largest horse in
the world. Count D'Orsay says, "he is a magnificent animal."
The Mammoth Horse is twenty hands in height, and weighs 2,5001b5.
He will be exhibited at the EGYPTIAN HILL, Piccadilly, from
11 A.m. till 9 P.M. Admission, One Shilling.

PARIS AND LYONS RAILWAY
(English Portion of the " Compagnie du Sud-Est").
The Directors, referring to their advertisement of the 6th
instant, have to inform their subscribers that the proportion of defi-
nitive shares in the Constituted Company which they are enabled
to give amounts to 734 per cent., a result which, taking into account
the recent formation of the Company, will, they trust, as compared
with the proportion obtained by the earlier companies, be found satis-
factory. Every holder of 100 original shares will therefore be enti-
tled to receive seven shares in the Constituted Company, and arrange-
ments will be made for giving the full benefit of the fractional in-
terest. The surplus deposits, after deducting 51. for each definitive
share, will be repaid to the holders of letters of allotment, and pro-
visional certificates will be given them for the number of defini-
tive shares to which they are respectively entitled on their signing a
letter of guarantee to the Directors for indemnifying them against
the payment of the additional 51. per share in the Constituted Com-
pany, to which, by the French law, every original subscriber is
liable.

The letter's of allotment may be left with the Secretary, at the
office of the Company, 14, Old Jewry Chambers, on and after
Wednesday, the 14th, till Wednesday the 21st instant, inclusive,
for which a receipt will be given.
The repayment of the deposits and delivery of the provisional
certificates for the definitive shares will commence on the 26th inst.

Those persons who shall fail to send in their letters of allotment
within the time specited will be subject to a further delay.

The office hours for this purpose are from eleven o'clock in the
morning until three o'clock In the afternoon.
By order of the Board,
T. M. WALFORD, Secretary.
14, Old Jewry Chambers, Jan. 10, 1846.

THE MERCHANT TRADERS' SHIP LOAN
AND INSURANCE ASSOCIATION.
(Prvisionally Registered according to Act of Parliament.)
Capital, 100,000,0001., in 20,000 Shares of 501. each.
Deposit, 21. 2s. per Share.
Five Shillings a Share to be paid on Allotment, the remainder on the
Execution of the Deed of Settlement.
No Shareholder to be liable beyond the amount of his Subscription.
TRUSTEES.
The Right lion. Captain Lord Viscount Ingestre, C. 8., M.P.
Sir Robert Price, Bart., M.P.
David Hope, Esq., Glasgow
COMMITTEE OF MANAGEMENT.
The Right Hon. Captain Lord Viscount Ingestre, R.N., C. 8., M.P.
Sir Robert Price, Bart., M.P.
Captain Samuel Price, R.N., Senior United Service Club
Robert Wright Wood, Esq., Lodge-place, St. John's Wood
William Webster Watson, Esq., Inner Temple
Edward 0. Winthrop, Esq., Gloucester-street, Regent's-park
Captain Blair, 11.E.1.C.5., Glasgow
David Hope, Esq., Glasgow
Mathew Dick, Esq., Melkle Enioch Merchant, Glasgow
MANAGING DIRECTOR —Augustus Collingridge, Esq.
BANKERS.
The Commercial Bank of London, Lothbury
The City of Glasgow Bank, Glasgow
The Hibernian Banking Company, Dublin.
SOLICITOR.
John Watson, Jun., Esq., 10, llenrietta-street, Covent-garden.
SOLICITORS FOB SCOTLAND.
Messrs. Campbell and Tennents, George square, Glasgow.
OFFICES.
London-2, Fish-street-hill

Glasgow-48, St. Vincent-street; Manager, John M`Lellan, jun., Esq.
Dublin-12, Lower Sackville-street ; Manager, J. B. Bankhead, Esq.
The objects of this Association are twofold—the Insurance of Ships
and the Advancing of Money by way of Loan, secured by mortgage
ou shipping. Each branch affords its own share of individual profit ;
but the two operations, judiciously combined, will evidently be pro-
ductive of highly remunerative results to the proprietary.
The immense fortunes known to have been realised by individuals
who have advanced money upon the security of shipping, with an
assignment of the policy of assurance, afford the best guarantee of the
soundness of the principle upon which the Association is founded.
The almost incredible number of British shipping under mortgage,
shown by the books of the Registrar-General of Customs, exhibits a
wide field for the operations of the Association. The great bulk, if
not all of these loans, have been obtained upon exorbitant terms by
the small owner from his more wealthy neighbour, who may look
rather to the obtaining possession of the vessel by foreclosure than
to the eligibility of the security as an investment.
The Association will advance a sum of money, in no case exceed-
ing two-thirds of the vessel's value, upon the report of its surveyors ;
which loan shall be secured by mortgage upon the whole ship and
earnings by freight , the policy of insurance effected with the Asso-
ciation remaining in its hands until the termination of the period
for which the loan has been granted.

Among the many advantages it holds eut, the following are not
the least :

To the Shipowner, the certainty of obtaining, at a moderate rate,
aad without injthy to his credit, pecuniary assistance when he most
requires it.

The opportunity of relieving himself from mortgages bearing an
exorbitant interest, and effecting them with the Association at an
equitable rate.
To the Shipbuilder, particularly when building for the market,
either at home or in our colonies, by placing him in a position less
dependent upon immediate sale at an unfavourable season.
To both, a participation in the profits of the Association by be-
coming shareholders.
The Association embodies the following advantages for Its Pro-
prietary :
The immediate certainty of securing a very large number of poli-
cies of insurance, since, although insurances will be taken without
loans, no loan will be granted unless the policy be effected with the
Association ; hence the double profit which will arise from these tiro
sources.
A total absence of risk to the shareholders. _

---
It may be added that an extensive connexion has been already
formed in the leading outports, and insurance business to a large
amount secured for the Association.
The same machinery sufficing for the working of the double prin-
ciple here exhibited, the expenses of management will not exceed
those of any ordinary marine insurance-office.
The necessary Parliamentary notices for an Act of Incorporation
have been duly given in the Gazettes of November, 1845.
The whole sum required for the preliminary expenses has been
advanced by the London members of the Committee of Management.
Applications for shares, in the usual form, may be made to the
Committee of Management, and addressed to any of the above-named
officers of the Association, to the eolletors, or to any of the following
agents, frona whom more detailed prospectuses may be had :—Wm.
Cafferata, Esq., Exchange-buildings, Liverpool; Messrs. Flint and
Tootal, Hull; Messrs. Drewry and Richardson, Newcastle-on-Tyne;
Robert W. Ogilvie, Esq., Newcastle-on-Tyne ; W. J. Barker, Esq.,
Sunderland; Messrs. Carr and Sons, Whitehaven ; Tiffin Bell, Esq.,
IVorkington ; Messrs. Wood and son, Marypert ; Henry Smith, Esq.,
Fleetwood ; T. Sanford, Esq., Exeter ; A. W. Forbes, Esq., Glasgow ;
J. Mac Lellan, jun., Esq., 68, Vincent-street, Glasgow ; Messrs.
Girdwood and Co., Leith ; J. B. Bankhead, Esq., 12, Lower
Sackville-street, Dublin ; and Robert ilenderson, Esq., Donegal-
quay, Belfast.
- - -

MERCHANT TRADERS' SHIP LOAN and
INSURANCE ASSOCIATION.
The great bulk of shares having been already subscribed for in the
principal outports, no Applicao for Shares can b received after
SATURDAY, the 24th in t., when the Committee wile l immediately
proceed to the allotment.

[ADVERTISEMENT.]—Deafness and Defective Vision
Rellieved.—The undermentioned sent into the country free by
post. —39, Albemarle-street, Piccadilly, and 2.5, South
Cas-
tie-street, Edinburgh.—Acoustie Instruments.—Invisible Voice
utu-
Conductors, when fixed in the cavthit;ohfatvhiengearass,maarlel
piece
it
comfortable, nor more perceptible
wool in its place. They enable individuals at an advanced age,
and of extreme deafness of 40 and 50 years standing, instantly
to join in general conversation, and to catch the sound of a
distant low speaker at church, theatre, &c. They pour the
conversation into the ears to such an extent that in the most
severe cases deafness cannot be observed. Also, origins:,
Ear Cornets, French, German, and Spanish Artificial Ears
and Improved Hearing Trumpets of every description. Man;
of those instruments have received the approbation of the
Royal Society and Royal Institution of Great Britain. The
"wily-invented Spect,cles,. immediately they are placed before
extremely imperfect vision, it is brought to its youthful, natural
and original state. Also, Achromatic Telescopes, Opera
Glasses, microscopes, /cc. Caution—Messrs. S. and B. Solo-
mons, Opticians, are not in any way connected with a person
of the same name in their immediate neighbourhood, nor in any
part of the country. Te prevent mistakes, be cautious, and
Observe—Only to be had at 39, Albemarle-street, Piccadilly.
opposite the York Hotel, and 25, South Castle-street, Edin-
burgh.
PEDESTRIANISM.—COOK AND BYROM'S RACR.—
These men ran of their postponed match yesterday, at the
appointed place, Southall, on the Uxbridge-road. The
ground covered was from the milestone on the London side
of the village, to its twin-brother on the farther one, and
back. The men started themselves, Byrom showing the
way ; at the end of the first 400 yards, he had a clear lead
of some fifteen yards. He carried on some strong running
till he increased the distance, and finally went in a clever
winner, by something like 30. Time, two minutes and eleven
seconds.
Vicount and Vicountess Villiers and family ar-
rived at Thomas's Hotel, on Monday last, from Worthing.
We are happy to learn that her Ladyship's health is entirely
restored. At the close of the week the Noble Viscount and
Viscountess go to Middleton Park, on a visit to the Earl and
Countess of Jersey.

One of the Judges has lost 60,0001. by railway
speculations,—Limerick Chroniele.

THE PROPERTY-TAX,
TO THE EDITOR OF THE SUN,

find that the surveyors of taxes are very busy
adding to the assessments in respect of the property or
income-tax ; but I hope that other Commissioners of
taxes are less inclined to lean to the dictum of the sur-
veyor than they are in this district.

If you will spare me room in your paper, there is one
principle in the mode of assessing occupiers of farms to
which I wish particularly to call attention; and, for ex-
ample, I will mention the case of a tenant-farmer of 250
acres of land, worth 300/. a year, and for which he pays
that rent, and who is assessed to the poor-rate at a
trifle under that sum. The surveyor is not satisfied
with this value, as the half of 3001, with deductions for
tithe-rent, would entitle the occupier to exemption from
taxes; so he adds to the value of the land 1001. a year,
being the amount of the tithe rent-charge, and this
brings the total assessment up to 400 L, from which the
surveyor allows one-eighth, being 50L, to be deducted for
tithe-rent, and thus the value is brought up to 350/, and
the tenant is made to pay 7d. in the pound on 175/„, the
half of that sum, or 3id. on 3501. In this way 1001. is
put on for tithe-rent, and only 501. allowed for it.
Upon referring to the rules for estimating the value of
property contained in the Act of Parliament, I cannot
see how this system is justified. General Rule 1 enacts
that "The annual value of lands charged under Schedule
A shall be understood to be the rent by the year at which
the same are let at rack-rent, if the amount of such rent
shall have been fixed by agreement, commencing witkin
the period of seven years preceding the sth April next
before the time of making the assessment ; but, if the
same are not solely at rack-rent, then at the rack-rent at
which the same are worth, to be let by the year."
In the case stated it is clear that the 'landlord must
pay on 3001., less the amount of land-tax, -which is de-
ducted from the annual value, under the sth clause in
rule. No. 5.

The 4th clause in the 4th rule, Schedule A, provides
that, " For any compositions, rents, or other payments in
lieu of tithes, the assessment thereupon may, if the
Commissioners think fit, be made on the respective occu-
piers of the lands from which such tithes arise, or on the
respective persons liable to the payment of such compo-
sitions, rents, or other payments." The landlords being
the parties legally liable to the rector for his tithe-rent,
the Commissioners add it to the landlord's assessment,
and the tax on the two together is collected from the
tenant or occupier, to whom, under clauses in the Act, it
is allowed, on his paying the rent and tithe-rent to his
landlord and the titheowner; but as the Commissioners
and surveyors add the gross and rent-charge, I do not
see how the titheowner is allowed for parochial rates,
&c., in respect of his rent-charge, which he is clearly en-
titled to deduct under the 4th clause in section No. 5,
Schedule A.

In this district the Commissioners and surveyors are
not satisfied with adding the gross tithe-rent to the
landlord's assessment, but they also add it to the occu-
pier's assessment, as I have before-mentioned, and they
tell the farmer that he cannot set it off with the rector.
But by virtue of section 7, Schedule B, the Commission-
ers deduct one-eighth of such aggregate value of rent
and tithe-rent, so that the occupier's assessment, being
the rent of 3001. which he pays his landlord, is increased
to 4001. by adding to it the tithe-rent of 1001., and then
it is reduced to 3504 by deducting one-eighth of the
total value, and then the tenant is made to pay 30. in
the pound on 3501.
That your readers, who canftot refer to the Act of
Parliament, may more clearly understand this juggle, for
such it seems to me, I will quote section 7, Schedule B,
more at length, as it points out the mode in which pro-
perty is to be assessed under that schedule. It provides
that "The duties last before-mentioned (being the duties
thereby granted contained in Schedule B) shall be
charged in addition to the duties to be charged under
Schedule A on all the properties in this Act directed to
be charged to the said duties, according to the general
rule in No. 1 in Schedule A before-mentioned, on the
full amount of the annual value thereof, estimated as by
this Act is directed; provided that in all cases where
lands are subject to a rent-charge in lieu of tithes, and
in all other cases where lands are not subject to tithes,
or to any modus or composition real in lieu thereof,
there shall be deducted out of the duties contained in
this schedule a sum not exceeding one eighth part
thereof.'

Now, Sir, I beg to submit that, under this clause, the
occupier,. instead of having the whole rent-charge
added to the annual value of his farm, so as to make
it 4001., 13 entitled to have one-eighth part of the duties
deducted in respect of the annual value of 300/., which,
as you will see, will reduce the tenant's tax from
51. 2s. Id. (being 3d. in the pound on 3501.) to
31. 15s. 3d., being 3id. in the pound on 3001, less one-
eighth part of the duty.
I must now mention the ease of a friend in this
neighbetrxhood who occupies his own land, and who
appealed to the Commissioners for abatement, on the
ground that the surveyor had charged him more than
the annuli' value of his land, which hitherto had been
assessed sat the same value (3501.) to the property-tax
as it was to the poor-rate, but the surveyor had added
something like 201. per cent. to it. Upon the surveyor
acknowledging that he added to the value without seeing
the land, and without obtaining the opinion of anybody
to justify the increase, he claimed, and the Commissioners
adhered to the gross value in the poor-rate assessment
as the v due to which the property is liable under Sche-
dule A, deducting therefrom the land-tax. To this
value the rent-charge was added to be set off with the
titheowner.

In this case, as in the case of the tenant-farmer, the
Commissioners added the gross amount of the rent-
charge, say 100/., to the occupation value of 350 L, thus
making my friend pay on 4501. as owner, the duty in
respect of 100/., the rent-charge being repaid him by
the tithoowner ; and on 400/. as occupier, one-eighth
part of the duty on the occupation value being allowed
him ; so that, as owner, the value or assessment is 3501,
and, as oecupier, a trifle under 400/.
This assessment for the occupation my friend con-
tended was not in conformity with section 10, which, in
the latter part of it, provides that, " Where the owners
shall be also occupiers of such lands (as was his case),
and shall have paid any parochial rates, taxes, or assess-
ments charged on the same, or any compositions for
tithes thereon, then the said annual value shall be also
estimated exclusive of such rates, taxes, and assessments
and compositions for tithes, to be computed in like man-
ner as aforesaid," i.e., on the amount thereof bona fide
paid in and for the year preceding the year of assess-
ment. . _ _ _

You will observe that, instead of having the rent-
charge added to the occupation value, my friend consi-
dered that, under the last quoted clause, he was entitled
to have the parochial rates, &c., deducted, but this the
surveyor had never heard of, and the Commissioners not
seeming to comprehend the Act, and feeling surelhat to
allow such deductions could not be the intention of the
framers of it, the assessment as owner was put down at
3501., and as occupier at a little less than 400/.
I think you and your readers, after going through this
statement, will exclaim, " If this is the way the assess-
ments are generally made, it is no wonder that the pro-
perty-tax has produced so much more than was calcu-
lated upon. But is the Act so acted upon by Commis-
sioners in other districts ? Of this I shall be glad if
you or any of your readers will inform me, and how far
I am right in ray construction of the clauses above
quoted, and also in what way redress can be obtained.
If the assessments generally through the country are
made upon the principle acted upon in this district,
there can be no doubt that the tax is made to raise
one-fourth more out of the land than the Act authorises,
or the proposers of the measure contemplated.
traltethtihnekeattsease
rewfeelrl
retod to a mentionre
notthat
thet figheexaetu figures teowi lhl
iucsh-
were before the Commissioners, but I have adopted even
sums to make the statement appear the more clear, but,
at the same time, they bear a pretty exact relative pro-
portion to the real assessments.—l am, &e.,
A CONSTANT READER,
Harlestone, Norfolk, Jan. 12, 1846.

TAR PLEASURE MARKET AT NEW yoßx. An
ewBY
Bull,
York in
of en
extensive busianmesassehmasbt. Templeton,
been doing lately a
the way Ole New
Mayor, and Mr. and Mrs. Kean, were the principal con-
tributors to the pleasures of the fair city. The receipts
at the three principal theatres, on one night, were esti-
mated at upwards of 3,000 dollars, about one half of
which was drawn at the Park when Mr. and Mrs. Kean
played in Sergeant Talfourd's lon. Templeton is de-
delighting our transatlantic brethren, and reaping a rich
harvest of praise and dollars. His farewell concert at
New York was most brilliantly attended. At the con-
clusion of his brief parting address to the audience, a
shower of bouquets and wreaths of flower were thrown to
him by the fair auditors. He has gone to the south to
fulfil several engagements.—Liverpool Albion.
INCENDIARY FIRE AT MONKS' ELEIGH. —On
Thursday morning, about two o'clock, a fire broke out
in a barn situated in Monks' Eleigh Street, in the occu-
pation of Mr. R. Gage, of the Slough Farm, which was
totally consumed, containing about 8 coombs of barley,
a cart shed, and hay stack, containing from 15 to 20
tons, and a valuable cart, belonging to Mr. W. Gage,
butcher. Fortunately there was no wind at the time, or
the destruction of considerable property would have en-
sued. The Bildestone subscription fire engine was sent
for, but owing to some misunderstanding it was not al-
lowed, which has caused some dissatisfaction A second
application was made about two o'clock in the afternoon,
and granted, in consequence of the remaining part of
the haystack bursting out afresh. Three young men
are in custody on suspicion of having set the above pro-
perty on fire.—lpswich Express.
THE FRUGAL INVESTMENT ASSOCIATION.—Last
evening the members of the above Association held their
fifth monthly meeting at Radley's Hotel, Bridge-street,
Blackfriars, Mr. Neale, of the Accountant. General's
office, in the chair. The Secretary read the monthly
report, which announced the prosperous condition of the
Society ; and the members afterwards entered intca
spirited competition for the purchase of shares, which
realised a very handsome premium.
ACCIDENT AT MESSRS. CUBITT'S.----la
Hosp't 1
held an inquest, yesterday, at the Royal Fe
edgy Feengagedla:
Mr. Wakley
Gray's-inn. road, on the body of 4_21
Mick' in
four. Deceased, a labourer, was, on r last,
supported b suppy what is
inuring • ,it fell upon deceased's neck,
wa
removing some timber, when a beam,
called "sheer legs," giving
_juring him so much that he died on the following morning.
1 v erdict, "Accidental death.