The Sun.
London, England, 1846-09-15 00:00:00

NEW YORK MARKETS.

Cotton—The sales on Saturday were 2,000 bales, at
full prices. This morning there is a good demand.
Holders are gradually withdrawing their stock from
market, awaiting further accounts from abroad, as also
from the south, in reference to the prospects of the crop.
A.hes—The sales are animated, and the market with-
out change.

Flour--There is a moderate demand for western, and
a little more firmness in the market. Southern is dull.

FALLING OF A RAILWAY TUNNEL.—FOUR LIVES
LOST.—A most fearful accident, involving the loss of
tour lives, happened on Saturday evening, by the falling
of a portion of the Mary tunnel, now in course of con-
struction near .Ashburton, for the South Devon Rail-
way. During the day a part of the frame-work on which
the arch had been built was removed, and the brick
work beiug supposed to be perfectly sound, the labourers
were directed to displace other portions. The poor fel-
lows were so engaged all the evening, when at about ten
o'clock a heavy crack was heard, and more than fifty
yards of the arch fell in, burying many of the miners
and labourers. With sundry bruises all escaped, with
the exception of four poor creatures, named Henry Big-
wood, William Parnell, John Polhill, and John Setcher.
Immediately on their being missed active measures were
taken to remove the soil, and in the course of three or
tour hours they were recovered. Their bodies presented
a .shocking sight. Notwithstanding their appalling in-
juries, the unfortunate men were foand to be alive; they
survived but a few minutes. At the Coroner's inquest
the verdict was " Accidental death."

CHURCH. EXTENSION.—A new church is in course

4' erection opposite Vaughan-terra e, Iloxton. It is a
spaeiolls and elegant structure, and is expected to be
ready for consecration before the close of the present
year.

The vicarage of St. Bride's, Fleet-street, vacant by
the promotion of the Rev. Thomas Dale to the vicarage
of St. Pancras, has not yet been tilled up. The nomina-
tion rests with the Dean and Chapter of Westminster.
A prebendal stall in St. Paul's Cathedral, also vacant by
Mr. Dale's promotion, still remains to be filled up. It is
in the gift of the Bishop of London.
NEW WELSH Cuustait.—A. new Welsh church on
congregational principles, was on Sunday opened in
Aldersgate-street, contiguous to' the General Post-office.
The Rev. D. Morgan, of Llanfy lien, conducted the ser-
vices, and will continue to officiate during the present
month. No permanent ministe r will be appointed, as it
is intended that the services sh: all be performed for the
',resent by clergymen of the W plsh church by turns.

LETTER FROM SMITH O'BRIEN,
M.P., TO THE RIGHT HON. LORD JOHN
RUSSELL.
My Lord,—Before three months shall have elapsed,
several millions of the population of this kingdom will,
by the failure of the potato crop, be left destitute of
the supply of provisions which, under ordinary circum •
stances, would have sustained them until the autumn of
next year.
In many districts the people are now living upon dis-
eased potatoes, unfit for human food, and within a few
weeks will be deprived of even this wretched sustenance.
How is famine to be averted ? How is order to be
preserved ? Has the Legislature enacted laws suited for
the emergency ? Have the Government made arrange-
ments adequate to the crisis ? These are questions which
absord the attention of the most indifferent—which appal
the hearts of the most courageous.
Never more than at the present moment has Ireland
had reason to deplore the loss of its legislature—an
Irish Parliament convened in Dublin, under the advice
of an Irish Ministry, would deliberate with an earnest-
ness of purpose, and act with a vigour which we cannot
reasonably expect to find in any other than a native
Legislature.
Let us not, however, be unjust. Although the late
Government were somewhat tardy in their preliminary
arrangements, and thereby gave occasion to a less profit-
able expenditure than would have resulted from more
timely precautions, yet Ireland gratefully acknowledges
that neither Sir Robert Peel nor the British Parliament
can be justly charged with insensibility to the scarcity of
last year, or with want of liberality in providing the
means of alleviating it.
You, my Lord, have to encounter a calamity of far
more awful magnitude. The failure of the potato crop,
which last year was partial, is now universal. The
scarcity which last season commenced in the month of
May, will, during the present year, overtake us in Oc-
tober.
I should not trouble your Lordship with this present
appeal, if I could persuade myself that your Government
have provided resources sufficient to guarantee us against
suffering of the most aggravated kind, accompanied by a
general convulsion of society.
Parliament being dispersed, we have nothing to ex-
pect from legislation beyond the enactments which were
placed upon the statute-book at the close of last session.
An Act has passed authorising the Government to
apply 50,0001., by way of grant, in aid of public works.
This appears to be the only direct contribution on the
part of the State, authorised by Parliament to be applied
as a subsidy in mitigation of the calamity which has be-
fallen us. English statesmen frequently speak of pay-
ments from the Imperial Exchequer, as if England alone
contributed to the public revenue ; and we are told that
it is unreasonable that the people of England should be
taxed for the relief of Irish distress. Nothing is more
abhorrent to our feelings than the sentiment of depend-
ence upon England. Give to us the management of our
own revenue, the care of our own resources, the protec-
tion of our own people, and we shall gladly relieve the
Parliament of England from the duty of providing for
our necessities ; but until such restitution shall be made,
we are under no obligation to forego our claims upon the
revenue which is drawn from the Irish nation. The
means of subsistence and employment destroyed by the
failure of the potato crop cannot be valued at less than
10,000,000/. sterling. We may fairly question whether,
under similar circumstances, an Irish Parliament, though
unassisted by the Exchequer of England, would deem a
sum of 60,0001. an adequate contribution on the part of
the State towards the employment of the poor in useful
and reproductive works.
If we understand rightly the meaning of the Treasury
minute dated the 31st of August, 1846, we have reason
to complain that the present Government have com-
menced their operations by a gross breach of faith. In-
dividuals and public bodies were induced by the late ad-
ministration to commence public works, upon an agree-
ment that a moiety of the expense of such works should
be contributed by the state. By this Treasury minute
we learn that, in violation of these agreements, the Go-
vernment now propose to withhold such portions of the
moiety granted on the part of the state as remains unex-
pended, and to compel the contracting parties either to
leave their works unfinished, or to complete them at their
own sole expense. To such a proceeding I can remember
no parallel in the financial operations of modern times.
The only effective measure upon which we can place
reliance for the relief of the famishing poor is 9 and 10
Vic., c. 107, "An Act to facilitate the employment of
the labouring poor, for a limited period, in the distressed
districts of Ireland." Under this Act the presentment
sessions of each barony ( a body which very imperfectly
represents the rate-payers, as it is not elected by them)
is empowered, with the sanction of the Government, to
present an unlimited amount of money for the execution
of public works. The amount so presented is to be
levied by a tax similar to the poor rate, payable
partly by tenants and partly by landlords. Now, these
are precisely the two classes of society which will suffer
most severely from the failure of the potato crop. As
for the holders of small farms, their condition will be
such, that, instead of being subjected to taxa-
tion they ought rather to be considered as objects of re-
lief. Many who will be liable to this assessment would be
happy to obtain emplyment as labourers on the public
works. The occupiers of large farms will suffer less
severely; but it is to be remembered they will have lost
nearly the whole of that article of subsistence upon
which not only their families and servants were chiefly
dependent, but which also afforded food to their horses,
cattle, pigs, and fowls. This class, therefore, has never
been less able to bear taxation than during the present
year. With reference to the landlords of Ireland, it is
to be observed that there are very few estates which are
not subject to heavy incumbrances of every description,
so that the owners seldom enjoy more than a portion of
the rental which they ostensibly receive. The full amount
of their rental is, however, the basis upon which the tax
will be levied. During the present year few land-
lords will be able to realise the full amount of their rents.
At the same time, those who reside in Ireland will be
naturally expected to give as much employment as they
can afford, and to contribute, by way of public subscrip-
tion and private charity, to the relief of distress. Whilst
the resident landlord is subjected to all these deductions,
and whilst he is called upon to pay heavy taxes for the
employment of the poor, no contribution is demanded
from the monied classes, who receive in many cases a
larger portion of the rents of the landlord than that
which falls to his own share. Mortgagees and persons
deriving jointures and annuities from land will escape
altogether from the taxation imposed for the relief of
public distress.
I am far from contending that the agricultural classes
should be exempted from an equitable contribution to-
wards the relief of the poor, and I rejoice to perceive
that the principle of distributing the burden of taxation
between landlord and tenant has been adopted in the re-
ceut Act ; but it is altogether inconsistent with equity
to cast exclusively upon that class of the community
which must necessarily suffer the greatest amount of
privation from the failure of the potato crop, nearly the
whole responsibility of providing for the alleviation of
this calamity.
My object in addressing to your Lordship the fore-
going observations has been to impress you with a sense
of the danger to which the peace, if not the existence, of
society in this country is at present exposed; and to con-
vince you that the measures hitherto adopted are not
only wholly inadequate to the crisis, but also, in many
respects, unjust in their nature. Being disposed to be-
lieve that you will not be unwilling to take into consider-
ation the suggestions of one of the representatives of the
Irish people, I venture shortly to recapitulate some of
the measures which the present exigency appears to me
to require.
It is greatly to be desired that Parliament should re-
assemble early in October. If I say that it onght to be
convened in Dublin, the proposal will probably excite
your Lordship's ridicule ; but such is my opinion. The
power of her Majesty to summon her Parliament to meet
in Dublin is unquestionable.
The autumnal session of this year, whether to be held
in Dublin or in London, ought to be dedicated chiefly to
the consideration of Irish questions, both social and
political. Irrespectively of the urgency of the present
distress, the several members of your government have
frequently proclaimed that a long career of useful legis-
lation is due to the Irish nation, and we have ostenta-
tiously paraded their disposition to effect such legislation
whenever they should be invested with power. We have
now an opportunity of ascertaining the sincerity of these
declarations, and believe me, my Lord, none will be more
ready to accord to you their uubought homage for bene-
fits conferred upon Ireland than those who, whilst they
seek no personal favours from your administration, are
resolved never to relax their efforts to render their

country independent of the caprice of an English Go-
vernment and of an English Parliament.
I should be compelled to enlarge this letter beyond
the limits which I have imposed upon myself, if I were
to enter into a full discussion of all the remedial mea-
sures which ought to be submitted to Parliament when
so convened. You will find in the numerous Parlia-
mentary reports relative to Ireland, and in the reports
of the Repeal Association, matter sufficient to occupy
the attention of Parliament during many months. I
content myself with enumerating a few of these mea-
sures which appear to be most imperatively required
under the present circumstances of this country. They
are such as would not fail to obtain the most attentive
consideration on the part of an Irish Parliament.
Proposals for public expenditure upon works of a
national character—such as naval dock-yards, safety
harbours, a central prison, an asylum for criminal luna-
tics, agricultural schools, museums, &c., &c.
Advances of public money by way of loan, in aid of
the enterprises which offer a prospective return sufficient
to indemnify the state for its outlay. Of this nature are
railways in progress towards completion, canals, water-
works, mercantile docks, piers, and other works under-
taken by companies or individuals.
A special tax upon absentees in aid of local objects of
an useful nature.
A Bill to secure to tenants, when removed from their
, holdings compensation for the labour and capital ex-
.

pended by thein in substantial improvements. -
Measures more effective than those hitherto adopted
fur the drainage and reclamation of waste lands.

The promotion and encouragement of the fisheries of
Ireland.

Enactments tending to facilitate the sale of portions of
estates, with a view to discharge the remainder from in-
cumbrances.

Measures tending to give additional security of tenure
to lessees of derivative estates, such as leases of lives
renewable for ever, college leases, &c.
Measures tending to facilitate the acquisition of small
estates of inheritance, and of perpetual interests in land
by persons possessing a moderate amount of disposable
capital.

1 have omitted from the enumeration questions con-
nected with the political rights of the people of Ireland,
as well as questions relating to the administration of our
local affairs ; and, upon the present occasion, have only
pointed attention to a few of those measures which would
tend to promote the employment of our population, and
the development of our national resources.
Your Lordship cannot be ignorant of the nature or