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

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No. 16,666. LONDOINL WE DN ESDAY E E S 1111 Ny JAN UARY 14, 1846 PRICE SD.

41'1 HRE SBURY AND BIRMINGHAM
1 7 RAILWAY.
The Committee of Management of this Company have effected an
amalgamation with the Dudley, Madeley, Broseley, and Ironbridge
Railway Company, on terms which are advantageous to the Share-
holders of both Companies. The liability of the Shareholders of this
Company will be reduced from 50/. Shares to Shares of 251., and Two
Shares will be issued to the Shareholders of the Dudley and Idadeley
Company for Three of their Shares. By this arrangement the Capital
and Parliamentary Deposit of 10 per cent., and the capital requisite
for the entire scheme of this Company, including a line from Dudley
to Madeley next year, will be secured.
The reduction of the nominal amount of the Shares renders it ne-
cessary for the Shareholders of this Company to have their Scrip
Certificates stamped. They are, therefore, requested to send them
to the Company's Office for that purpose.
By order,
GEORGE li'3l7OX, Secretary.
3, 111 oorgate-street, Jan. 10, 1846.

GANNERON'S PARIS, and LYONS RAIL-
WAY COMPANY.
Notice is hereby given that parties holding Banker's Receipts, but
who omitted to sign the reciprocal engagements required by the
French Government, and consequently were not constituted Share-
holders, will receive back the amount of their deposit on presenting
the Receipts to; the Bankers of the Company, Messrs. Smith, Payne,
and Smiths, for Ten days from this date, previously bringing them to
this Office to be countersigned.
By order of the Committee,
W. VILLESBOISNEI"I Secretaries.
E. FILDER,
7, Tokenhouse yard, Jan. 12, 1846.

ONDON, EDL\ BURGH, and DUBLIN
LIFE ASSURANCE COMPANY,
3, Charlotte-row, Mansion-home, Edinburgh.
NOTICE.--Persons desireus of participating in the profits applic-
able to the year, from 9th February, 1845, to 9th February, 1846,
ought to lodge their Proposals at the head-office, or at one of the
agencies, on or before the 7th of February next.
Jan. 13, 1546, ALEX. ROBERTSON, Manager.

OREGON TERRITORY.—A MAP of the
OR EqON and TEXAS, describing the boundaries of ancient
Loui 3
sans ; in case,
ia.,-andthe 4s.i
boundary 6,. lines of the different Treatie' 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,
MAP of the OREGON DISTRICT, one large sheet ; 42. in sheet;
7s. 6d. in case.

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

Sin,—l 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 %%kir 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 pay s
that rent, and wh is assessed to the poor rate at a
trifle under that sum. The surveyor is not satisfied
with this value, as the half of 300/, with deductions for
tithe-rent, would entitle the occupier to exemption from
taxes; so he adds to the value of the land 100/. a year,
being the amount of the tithe rent-eharge; and this
brings the total assessment up to 400 L, from which the
surveyor allows one-eighth, being 501., 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 31d. on 350/. In this way 1001. is
put on for tithe-rent, and only 50/. 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 6‘ 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 within
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 mu k-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. •

ONDON, EDINBURGH, AND DUBLIN
A LIFE ASSURANCE COMPANY,
3, Charlotte-row, Mansion-house, London-
The success which has attended tho system of Assurance pursued
by this Company is illustra, ed by the fact, that at the General Court,
held on the 9th day of July la't, there was declared
A REDUCTION OF 25 PER CENT.
on the current year's premiums of all participating policies opened on
or before the 9th day of February, 1841.
Thus, a person aged 40, who opened a policy far 1,0001. in
February, 18.41, at an annual premium of. •.. . • £32 10 0
Is called upon to pay this year only .... .
And if this abatement be applied to pay the first year's
premium ofan addit:onal policy, the party will be further •
assured to the extent of • • ..... 215 9 4
Proportionate benefits accrue to policies on all Ages.
Copies of the report of the last investigation of the affairs, contain-
ing a full exposition of the principles and practice of the Society, stint
any other information required, may be obtained by applying per-
sonally, or by letter, at the head-office, or any of the agencies.
BOARD OF MANAGEMENT.
RICHARD SPOONER, Esq., M.P., Chairman.
BENJAMIN IFILL, Esq., Deputy-Chairman.
DIRECTORS.
The Hon. Frederick Poneonby James Hartley, Esq.
John Boyd, Esq., M.P. Kennett Kingsford, Esq.
Alex. Anderson, Esq. John M`Gutlie, Esq.
John Atkins, Esq. John M. Lee, Esq.
Captain Brandreth J. M. Rosseter, Esq.
F. Harrison, Esq. Wm. Wilberforce, Esq.

James Wylde, Geographer to the Queen, Charing-cross East, four
doors from Trafalgar-square.

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

•
(VirEDICAL INVALID AND GENERAL
jt LIFE OFFICE.
.
London-25, Pall-mall, and 8, Change Alley; and
Dublin-22, Nassau-street.
Diseased and healthy lives assured at all ages, on equitable terms.
25, Pall-mall. F. G. P. NEISON, Actuary.

P.l.' 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
coining 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,
TILE NORTH KENT,
THE LIVERPOOL AND LEEDS,
and other leading railways.
Exchange; Railway Times Office,
122, EffinghamFleet - Fleet-street; r eels
; and all Royall,
Booksellers.

DUDLEY,. MADELEY, BROSELEY, and
IRONBRIDGE RAILWAY COMPANY, with EX fEN,
SION to SHREWSBURY.
The Committee of Management of this Company have much sa-
tisfaction in announcing to their Shareholders that an amalgama-
tion, on mutually advantageous terms, has been agreed on between
this Company and the Shrewsbury and Birmingham Railway Com-
pany.
By the agreement which has been entered into, it is stipnlated
that Two of the Shares in the Shrewsbury and Birmingham Company
shall be given in exchange for Three Shares in this Company. That
six members of the Managing Committee of this Company shall be
added to the Committee of the Shrewsbury and Birmingham Com-
pany, and that application shall be made by the amalgamated Com-
pany in the next practicable session of Parliament for power to make
the line between Dudley and Madeley.
Notice is hereby given, that the Shareholders in this Company
must forward their scrip to the Secretary, at Stourbridge, on or
before SATURDAY, the 17th instant, and signify (in the form given
below), their election 'either to receive back their deposit, less their
proportionate share of the expenses incurred, or to take in exchange
their proportionate number of shares in the Shrewsbury and Bir-
mingham Company. .
Parties who may elect to receive back their deposits, may at once
receive 21.• per Awe on account, and the balance as soon as the
amount of the expenses incurred shall have been ascertained.
Parties who-may elect to take shares in the Shrewsbury and Bir-
mingham Company, may, in like manner, on depositing their scrip.
obtain a letter of allotment for their proportionate number of shares
therein, which letter will be forwarded to the original Shareholders
of this Company immediately and to others so soon as the Di-
'rectors shall be satisfied of the sufficiency of the applicants and
parties aho shall fail to send in their scrip on or before SATURDAY,
the 17th Instant, will be considered as having elected to receive back
their deposit less the expenses.
_ In cases where the proportion of the Shrewsbury and Birming-
ham shares to be received shall amount to a fractional part of a
share, the Shareholders will have the option of paying or receiving
the difference in value betweewsuch proportion and an entire share.
Arrangements will be made and announced, as soon as pos.ible,
for procuring the signature of the Shareholders to such deeds as the
altered circumstances-of the Company have rendered necessary.
By order of the Committee,
W. S. DARKIN, Secretary.
Offices of the Dudley, Madeley, Croseley, and Iroubridge
Railway, Staurbridge, an. 10, 1546.

NATIONAL LOAN FUND LIFE ASSUIt-
. ANCE SOCIETY,
26, CORNHILL, LONDON.
Capital .6500,000.
Empowered by Act of Parliament.
This institution offsers important and snintantial advan-
tages with respect both to Life Assurances and Deferred Annuities.
The assired has, on all occasions, the power to bornw, without ex-
pense or forfeiture of the Policy, two-thirds of the premium paid,
(see table); also the option of selecting benefits, and the conversion
of hi 4 interests to meet other conveniences or necessity. Assurances
for terms of years are granted on the lowest possible rates.
DIVISION OF PROFITi.
The a access and increasing prosperity of the Society has enabled
the Directors, at the last annual investigation, to declare a third
Bonus, varying from 3u to 75 per cent. on the premiums paid on
each Policy effected on the Profit scale.
EXAMPLES.

•
M'CULLOCH'S COMMERCIAL DICTIONARY.—NEW EDITION.
On Monday, Jan. 19, will be published, in one large volume, com-
prising above 1,400 closely-printed pages, with Maps and Plans,
price 505., or half-bound in russia, 555., a new Edition of a
DICTIONARY, PRACTICAL, .THEORETI-
CAL, and lIIiTORICAL, of COMMERCE and COMMER-
CIAL NAVIGATION. By J. It. M`CULLOCH, Esq.
*** This Edition, which has been carefully cocrected, 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 SUPPLEMENT, for the use of the Purchasers of the last Edi-
tion, will be published at the sante time.
London : Longman, Brown, Green, and Longmans.

- ~. .p. rr
,
Ocri W Premium.' c'l ' Bonus Bonus in fg ,;,,, is •ti tt ; ,-,,
V' 1 !ii added. Cash. qii i 4 .4
I ,
P 0 0 .: ... 0,
..... N or
---- -----
1 1008 74 3 4d. 1837 £l9l 13 51E87 13 5 Rl3 17 1 £395 Il 1
60
1838 165 13 01 74 13 10 11 8 6 346 2 3
1 I 1839 138 13 6 61 14 3 92 10 296 13 4
1840 89 0 0 41 13 4 6. 0 247 4 b

MEDICAL ADVISERS.
Marshall Hall, M.D., I.R.S. ; Alex. Anderson, Esq., F.R.C.S.
SECRETARY—H. Rift, Esq.
AUDITORS—B. E. Alison, Esq. ; H H. Carman, Esq.
SOLICITORS—Messrs, Palmer, France, and Palmer.
ALEX. ROBERTSON. Manager.

iRGUS LIFE ASSURANCE COMPANY,
39, THROGMORTON-STREET, BANK.
EMPOWERED BY SPECIAL ACT OF PARLIAMENT,
5 and 6 Will. IV., c. 7G.
THOMAS FARNCOMB, Esq., Alderman, Chairman.
WILLIAM LEAF, Esq., Deputy-Chairman.
Richard E. Arden, E. q. John Humphery, Esq., Alderman,
William Banbury, Esq. M.P.
Edward Bates, Esq. Thomas Kelly, Esq., Alderman.
Thomas Camplin, Esq. Jeremiah filcher, Esq.
James Clitt, Esq. Lewis Pocock, Esq.
Rupert Ingleby, Esq.
PHYSICIAN—Dr. Jeaffreson, 2 Finsbury-square.
SURGEON—W. Coulson, Esq., 2, Frederick's-place. Old Jewry.
C6NSUETISTI AGTUARY—Professof Hall, of King's College.
LOW RATES OF PREMIUM.
In addition to the subscribed Capital of 300,0001., the Assured have
the security of the Company's rapidly increasing income, and an
accumulating Assurance Fund invested in Government and other
available securities, of considerably larger amount than the esti-
mated liabilities of the Company.
The rates of premium are reduced to the lowest scale compatible
with the security of the Assured and the stability of the Company,
thereby, in effect, giving to every Policy Holder an immediate and
certain Bonus without risk, in lieu of the deferred and frequently
delusive prospect of a periodical division of Profits.

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.

Tse diuision of profits is annual, and the next will be made in De-
cenfaer of the present year.

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

F. FERGUSON CAMROUX, gee.

price 168.,
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, &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.

LAW LIFE ASSURANCE SOCIETY.
Fleet-street, 12th January, 1846.
Notice is hereby given, that a GENERAL MEETING of the
PROPRIETORS of the LAW LIFE ASSURANCE SOCIETY will
be held at the Society.s Office, Fleet-street, London, on .NONDAT, the
2d day of February next, at Half-past Eleven o'clock in the Fore-
noon precisely, pursuant to the provisions of the Society's Deed of
Settlement, for the purpose of receiving the Auditor's Annual Report
of the Accounts of the Society up to the 31st December last, and for
'general purposes.

By order of the Directors,
GEO. KIRKPATRICK, Actuary,

DUDLEY, MADELEY, BROSELEY, and
IRONBRIDGE RAILWAY.
For the convenience of Shareholders in London, the Scrip Certifi-
cates may be sent to the Office of the Shrewsbury and Birmingham
Company, 3, Ifoorgate-street, London.
By order, W. S. MIMES', Secretary.
Stowbridge, Jan. 12, 1846.

UNITED KINGDOM LIFE ASSURANCE
COMPANY,
8, WATERLOO-PLACE, 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 an 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 21,
1840, is as follows :
Sum Time Sum added! Sum Time Sure Added
Assured. Assured. to Policy. (Assured. Assured. to Policy.
£5OOO 6 yrs. 10 mths. £683 681 £5OOO 4 years £4OO
5000 6 years 600 0 0 5000 2 years 200
The Premiums, nevertheless, are on the most moderate scale, and
only one-haffneed 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.

ANNUAL PREMIUM TO ASSURE £lOO

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 not 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 BALL, Piccadilly, from
11 A.M. till 9 P.M. Admission, One Shilling.

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 100/., and then
it is reduced to 350/. 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 cannot 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

GREAT WESTERN RAILWAY.
The Directors of this Company are ready to receive Tenders
for Loans of Moneyoin sums of not less than 1,0001., for a period of
five or seven years, on the security of Mortgage Debentures, bearing
Interest at the rate of 41. per cent. per annum.
Applications may be made to the undersigned, at the Railway-
office,, Paddington Station

Age. For One Year. For Seven Years. Whole Term.
20 £0 17 8 £0 19 1 £1 11 10
301181 2 7 2 0 7
40 1 8 0 1 6 9 2 14 10
50 1 14 1 1 19 10 4 0 11
60 3 2 4 3 7 0 6 0 10

CHAS. A. SAUNDERS, Secretary.

One-third of the " Whole Term" Premium may remain unpaid at
5 per cent. compound interest, as a debt upon the policy for life, or
may be paid off at any time without notice.
In Assurances for Advances or Money, as security for debts, of
as a provision for a family, where the least present outlay is desirable,
the varied and comprehensive tables of the Argus Office will be found
to be particularly favourable to the Assured.
The Medical Officers attend daily at a Quarter before Two o'Cleck.
EDWARD BATES, Resident Director.
A liberal Commission to Solicitors and Agents.

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 7% 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 themedditional 51. per share in the Constituted Com-
pany, to which, by the French law, every original subscriber is
liable.
The letters 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 specified 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.

•
-LEICESTER AND BEDFORD RAILWAY.
The Offices of the Company are removed from Old Jewry
Chambers to No. 13, Park-street, Westminster.
By order, B. F. SCOTT, Secretary.
Jan. 10, 1846. •

RUGBY AND HUNTINGDON JUNCTION
RAILWAY.
The Offices of the Company are removed from Old Jewry Cham-
bers to No. 13, Park-street, Westminster.
By order, PHILIP GRIFFITH, Secretary.
Jan. 10, 1846.

ASYLUM FOREIGN AND DOMESTIC
LIFE OFFICE.
70, Cornhill, and 5, Waterloo-place, London.
ESTABLISHED IN 1824.
DIRECTORS.
Major-General Sir James Law Lushlngton, G.C.8., Chairman.
Charles William Hallett, Esq., Deputy Chairman.
J. Harvey Astell, Esq. E. Bedwell Kemble, Esq.
Thomas Fenn, Esq. Foster Reynolds, Esq.
Geo. Palmer, jun., Esq. John Clermont Whiteman, Esq.
W. Edmond Ferrero, Esq., G. Farren, Esq., Resdt. Director.
MEDICAL OFFICERS IN LONDON.
R. Ferguson, M.D., 9, Queen-street, May-fair.
J. Forbes, M.D., F.R.S., 12, Old Burlington-street.
T. Callaway, Esq., Wellington-street, Southwark.
Persons suffering from chronic disease or irregularity of form, in
pregnancy, or old age, are insured at proportionate rates, the Asylum
being the Company which originally (in 1824) extended the benefits
of life insurance to such cases.
RENEWABLE TERM INSURANCES FOR HEALTHY LIVES.
The advantages of a whole life Policy are secured by the smallest
necessary outlay in the first instance—the contract being continued
year by year, whatever the future health of the assured (after the
primary examination), at a stipulated slight increase of premium,
little exceeding the price of an ordinary terra insurance, up to the
age of 70, when the rate remains stationary.
Extracts frora RENEWABLE TERM rates fbr select lives.

HUNTINGDON. Sr. IVES, WISBEACH,
AND SUTTON UNION RAILWAY.
The Offices of the Company are removed from Gresham-street to
No. 13, Park. street, Westminster.
By order,
Jan. 10, 1846

W. WILDE, Secretary,

AMBER GATE, NOTTINGHAM AND BOS-
TON, AND EASTERN JUNCTION RAILWAY.
Notice.—The Scrip must be presented at the time of payment to
the Bankers, in order that the acknowledgment may be stamped
upon It.

(By order)

JOHN GOUGH, Secretary.

AMBER GATE, NOTTINGHAM AND BOS-
TON, AND EASTERN JUNCTION RAILWAY.
The Committee of Management, without condescending to notice
any of the anonymous and false statements which have from time to
time appeared in several of the public prints, hare the satisfaction to
assure the Shareholders that the Plans, Sections, and Books of
Reference have been most minutely examined by the Engineer, in
conjunction with the Parliamentary Agent, Mr. Coates, of the firm
of Dyson, Hall, Parkes, and Coates, who so ably checked the Plans
and Sections last session of the London and York Railway, and that
the whole are found to be most accurately prepared, and that every
measure has been adopted which the Committee feel confident will
insure the passing of the Bill through standing orders.
By order of the Board,
Nottingham, 9th Jan., 1846. JOHN GOUGH, Secretary.

thereof."
Nov, 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 400/, is entitled to have one-eighth part of the duties
deducted in respect of the annual value of 3001., which,
as you will see, will reduce the tenant's tax from
5/. 2s. Id. (being 3id. in the pound on 350/.) to
3/. 15s. 31., being W. in the pound on 300/, less one-
eighth part of the duty.
I must now mention the case of a friend in this
neighbourhood who occupies his own land and who
appealed to the Commissioners for abatement, on the
g,ruund that the surveyor had charged him more than
the annual value of his land, which hitherto had been
asessed at 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 value to which the property is liable under Sche-
dule A, deducting therefrom the land-tax. To this
value the rent-charge was addra to be set off with the
titheowner.

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.
. _ .

Acs. I lit yr. I fd yr. 13d yr. 14th yr. I sth yr I 6th yr. I 7th yr%

30 11 6 4 1 1 7 1 1 1 7 11 1 1 8 9 1 1 9 7 1 1 10 5 1 1 11 4

No Shar‘holderbeliable beyond the amount of his Subscription.

TItITSTEEt

Extiacts from the ETEN RATES for select lives

The Right Hon. Captain Lord Viscount Ingestre, R.N., C. 8., M.P,
Sir Robert Price, Bart., M.P.
David Hope, Esq., Glasgow ~
COMMITTEE OF MANAGEMENT.
.....
....
..... _

♦SR. I 20 I 30 I 40 I 60 I 60 I 70 I $0

TO CONTRACTORS.
IDLAND RAILWAY.
The DIRECTORS of the MIDLAND RAILWAY are pre-
pared to receive TENDERS for the Execution of the WHOLE of
the WORKS on the MAIN LINE and BRANCHES of the ERE-
WASH VALLEY RAILWAY, comprising a length of 17 Miles or
thereabouts.
Plans, Sections, Drawings, and Specifications will be ready for in-
spection at the Office of Mr. Swanwick, Chesterfield, on TUESDAY,
Jannar7 27th, when parties intending to Tender are requested to be
present at Half-past Ten, A.M., to make arrangements for the mea-
surement of the works. •
Sealed Tenders must be delivered to the Secretary at the Railway
Station, Derby, before Nine A.M. on TUESDAY, the 10th of February,
when the Directors will meet to consider them, and when all parties
tendering are requested to be in attendance.
'rue Director,' ao not bind themselves to accept the lowest Tender.
GEORGE HUDSON, Chairman of the Board of Directors.
JOHN ELLIS, Deputy Chairman.
By order, J. F. BELL, Secretary.
Derby, 6th January, 1616.

Prem. I I 11 9 12 I 0 I 2 17 1 1 4 2 0 1 610 9 1 10 IS 6 1 19 1 6

ALTERNATIVE.

The Right Hon. Captain Lord Viscount Ingestre, R.N., C. 8., M.P.
Sir Robert Price, Bart., M.P.
Captalb 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 G. Winthrop, Esq., Gloucester-street, Regent's-park
Captain Blair, H.E.1.C.5., Glasgow
David Hope, Esq., Glasgow
Mathew Dick, Esq., Meikle Ernoch 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, Henrietta-street, Covent-gar Jen.

Two-thirds, only, of the even rates, whether fbr select or diseased
lives, or for the risks of foreign climates, may be paid down, and the
balance, with interest at 4 per cent. deducted from the sum assured.
FOREIGN, AND MILITARY AND NAVAL INSURANCE.
Distinct classification of places, according to salubrity of climate ;
a specific price for any particular place, or for a voyage or voyages.
Officers whose destinations are not known, covered to all parts of
the world at a small but flied extra rate of premium.
GEO. FARREN, Resident Director.

THE TONTINE LIFE ASSURANCE
COMPANY.
(Provistnailloy,oßegistered.)ooske.,".. WI oath,
Deposit, in compliance
Capital
tOOO 01With the provisions of the statute 7 and 8
Vict., c. 110, Two Shillings per Share, until the complete Registra-
tion of the Company, when the same will be increased to IL per
Share, which, with the assistance anticipated from the Tontine De-
partment, will, it is expected, be sufficient to carry out the objects
of the Company.
The plan of this Company offers considerable and peculiar advan-
tages to the Shareholders, as in addition to the profit arising from
Life Assurance transactions, it is proposed to raise a capital of
1,000,0001., or more, by the grant of Tontine Annuities, in classes
to be regulated by the ages of the Subscribers or their Nominees ;
which capital, on the death of the survivor in each class, will be
divided exclusively among the Shareholders. The principle of the
Tontine Annuities is explained below.
TRUSTEES.
John Elijah Blunt, Esq., 4, New-square, Lincoln's Inn
John Conolly, Esq., M.D. Lawn-house, Hanweil
James Martin, Esq., 68, Lombard-street.
PROVISIONAL DIRECTORS.
John Elijah Blunt, Esq., 4, New-square, Lincoln's Inn
Walter Wyndham Burrell, Esq., Knepp Castle, near Horsham, and
5, Richmond-terrace, Whitehall
John Charritie, Esq., Moorgate-street Chambers, City
John Conolly, Esq., M.D., Lawn house, Hanwell
John More Douglas, Esq., Belvedere-road, Lambeth
Walter Etty, Esq., Lombard-street Chambers
Edward Hamilton, Esq., M.D., Grafton-street, Piccadilly
William Henderson, Esq., 16, Bishopeate-street Within
Hector Monro, Esq., Walsham le Willows, Suffolk
Savile Craven Henry Ogle, Esq., M.P., 84, Eaton-square, Pimlico.
Ambrose Frederick Proctor, Esq., Ware, Herts
C oke Ta7lor. Esq., LL.D., Fleet-street
John Alfred Trimmer, Esq., Haslemere, Surrey
Forbes Winslow, Esq., M.D., Sussez-house, Hammersmith.
BANKERS—Messrs. Martin, Stone, and Martins, 68, Lombard-street.
SOLICITOR—WiIIiam Dimes, Esq., 46, Lincoln's Inn-fields.
MEDICAL AND SURGICAL REFEREES.
Thomas Callaway, Esq., F.R.C.S., Wellington-street, Southwark
James Copland, Esq., M.D., F.R.S., &c., &c., Old Burlington-street.
DISTRICT MEDICAL REFEREES IN LONDON.
William Preston Lauder, Esq., M.D., F.R.S.E., Sloane-street,
Knightsbridge
Edward Lloyd, Esq., M.D., Jewin street, City .
Walter Hoyle Walsh. Esq., M.D., Professor of Pathology at Univer-
sity College, Upper Charlotte-street, Fitzroy-square.
Consul:ma AcTusar—David Jones, Esq., Author of " Tables on
Annwtes," &c., King William-street, City.
ACTUARY AND SECRETARY —William Clark, Esq.
Temporary Offices, No. 16, Lincoln's Inn-fields.
It is unnecessary in this Prospectus, to enlarge upon the advan-
tages of Life Assurance, or its adaptation to most of the exigencies
and relations in life. These benefits have been so extensively pub-
lished, that they are already well understood and appreciated.
This Company is formed for granting every description of Life
Assurance, Annuity, and Endowment ; Loans either for long or
short periods to persons effecting Assurances, upon receiving satis-
factory security for the payment of premium and interest, and the
repayment of the principal, by instalments or otherwise, as may be
agreed; also for the purchase of Reversionary Interests, Policies of
Assurance, and every other description of property.
Persons borrowing money of the Company, upon approved se-
curity, and effecting a policy of Assurance for the amount bor-
rowed, will not be called upon for the repayment of the loan, so
long as the interest and premium are regularly paid. Thus a party
borrowing 1,000/. upon security of his estate, and an assignment of
teproTe! ytprlcish:irasmlgife, would at his decease leave his estate unencum-
a rassured
based beingo upon
dapplieddata
a derivedby the
fCompanyromth.
most
o praey.ei
recent
St
aand
d'uLete,h.entic sources, presenting a moderate and equitably•adjasted
' scale.

.....
SOLICITORS FOR SCOTLAND.
Messrs. Campbell and Tennents, George-square, Glasgow.
OFFICES.

London-2, Fish-street-hill
Glasgow-84, 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
on skipping. 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 balk, 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 whose 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 Out, the following are not
the least :
To the Shipowner, the certainty of obtaining, at a moderate rate,
and without injury to his credit, pecuniary assistance when he meat
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 far 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 two
sources.
A total absence of risk to the shareholders.
It msy 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 solictors, or to any of the following
agents, from whom more detailed prospectuses may be had :—Wm.
Cafferata, Esq., Exebange-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.,
Workington; Messrs. Wood and Son, Maryport ; Henry Smith, Esq.,
Fleetwood ; T. Sanford, Esq., Exeter ; A. W. Forbes, Esq., Glasgow
J. Mac Lellan, jun., Esq., 68, Vincent-street, Glasgow ; Messrs.
Cardwood and Co. Leith ; J. B. Ilankhead, Esq., 12, Lower
Saekville-street, Dublin ; and Robert Henderson, Esq., Donegal-
quay, Belfast,

NEWRY and ENNISKILLEN RAILWAY.
NOTICE TO CONTRACTORS.
The Directors will meet at their Office in Newry, on FRIDAY,
6th February next, at Eleven o'clock in the forenoon, to receive
TENDERS for CONTRACTS for the following WORK 4, viz.:—
To make and lay the railway from the east side of Edward-street,
No. 1, in the townland of Ballinlare, in the parish of Newry, to a
field, No. I, in the townland of Drumbanagher, in the parish of
Killeavy, all in the county of Armagh, a distance of 9,166 yards,
being about 514 miles; with all the excavations, embankments,
bridges, culverts, gates, fences, roads, &c. complete, and to keep
the whole in repair for one year after completion, finding all ma-
terials except the permanent rails, bolts, screws, chairs, treenails,
and sleepers.
Plans and Specifications are open for inspection at the Company's
Offices in Newry, and at No. 19, Moorg-ate-street, London, where
printed forms of tender may be had, and no others will be attended to.
Tenders are to be delivered, sealed, before Eleven o'clock on the
sth February next, and parties tendering must attend the Directors'
Meeting in person, or by some one duly authorised on their behalf.
The party whose tender is accepted will be required to enter into a
bond, with sureties for the due performance of the contract, in a
penalty of not less than ten per cent. on the gross sum contracted for,
and the names of the proposed sureties are to be specified in the
Tender.
The Directors do not bind themselves to accept the lowest offer.
NENVRY and MORNE, Chairman.
Dated, 7th January, 1846.

PARIS AND LYONS RAILWAY
(LAFFITTE'S COMPANY).
Shareholders who have not received the CIRCULAR REPORT
of the Directors, dated 31st December last, may be furnished with a
copy, by sending to this office for it.
The forms to he signed for the purpose of obtaining constituted
Shares, as well as for the repayment of the surplus deposits, are now
ready for delivery at this office, daily, between the hours of Eleven
and Three, until the 24th inst. ED. MITE, Secretary.
62, King William-street, City, Jan. 6, 1846.

THE OXFORD AND SALISBURY DIRECT
RAILWAY.
The Committee of Management have the satisfaction to announce
that the requisite notices have been served on the landowners and
occupiers, and that the Plans, Sections, and Books of Reference have
been regularly deposited in the Parliament-office, and Private Bal-
ance, and with the Clerks of the several parishes throughout the
line. The whole of the standing orders of both Houses of Parlia-
ment have thus been fully complied with, and the Committee are
proceeding with all the necessary preparations to enable them to
present their Bill in the ensuing session.
By order of the Board,
Z. HUBBERSTY, secretary.
Moorzate-chambers, Moorgate-street, Jan. 1, 1846.

asthe
nperiangyipaal
sobj
ects
bore t hteo Companyof am taot
Mutual s miAssurancelate its
Societies, with the additional security of a subscribed capital. With
this few', four-fifths of the profits, arising
beOnenfiets of
from Policies affected by
parties on the terms of participation, will be divided every three
years, after the first five years, among those who assure ter the
whole term of life: The sUin so divided among the Assured te be
aplied to the reduction of the anneal premium, or added to the
p
sum assured as bonus, or paid in present value, at the option of the
Assured.
For persons who may wish to assure for short periods, or for the
whole of life, without participation in the profits, a scale has been
adopted, which is as moderate as it can be rendered consistently with
the interests of the Company.
Parties may also effect the assurance by payment of one-half only
of the premiums for a stipulated term of years—the interest upon
the unpaid portion of the premiums, at the rate of 5 per cent. per
annum, being annually paid in advance. Upon payment of the
arrear of the premiums, the Assured will be entitled to a fall parti-
cipation of the profits.
The Assured may at all times borrow an amount equal to the value
of the policy, on its security.
In all the transactions of the Company the utmost liberality will
be exercised.
Life Assurances will be effected with all the advantages to the
assured afforded by the most respectable established companies.
A Table of Premiums will shortly be published.
TONTINE ANNUITIES.
This Company, in submitting the subject of Tontine Annuities to I
the public, is influenced by the belief that there are many persons,
who from the hope of longevity, and the desire of ease and affluence
as they progress through life, will gladly avail themselves of this
mode of Investment ; —by which they will secure a large remunera-
tive and increasing income, guaranteed to them by the Company
during their own lives or the lives of their nominee.
The following is an illustration of the principle of the Tontine An-
nuities :—lf 1,000 persons subscribe 1001. each, they or their respec-
tive nominees, being of an age to enter the class in which the an-
nuity granted is 61. per cent. per annum, each subscriber or nominee
will, during the continuance of all the lives, receive an annuity of 6/. ;
but as the lives drop, the share of the deceased parties will be
divided among the survivors, until they are reduced to six, each of
whom will then receive 1,0001. per annum for life ; but as they re-
, spectively die off, the 1,0001. per year which the deceased party re-
, ceived will fall into the fluids of the Company, for the benefit of the
shareholders ; and so in proportion for a larger or smaller number of
subscribers or their nominees.
I This mode of investment will place it ins the power of almost every
individual, at some period of life, by pruntly and legitimately ap-
propriating a comparatively small sum of money, which in many in-
stances would be otherwise uselessly expended, to secure Indepen-
dence and comfort in their declining years.
Parents may also by these means provide for their children.
I Wealthy relatives for their poorer relations.
Applications for Shares, in the following form, to be directed to
Char.es Barker, Esq., No. 46, Lincoln's Inn-fields
To the Directors of the Tontine Life Assurance Company.
Gentlemen,--I request you to allot me Shares in this
Company; and I hereby agree to accept the same, or any less num-
ber you may allot me, and to pay the deposit of Two Shillings per
Share thereon, and also to execute the Deed of Settlement of the
Company when required to do so.

MERCHANT TRADERS' SHIP LOAN and
INSURANCE ASSOCIATION.
The great bulk of shares having been already subscribed for In the
principal outports, no Application for Shares can be received after
SATURDAY, the 24th inst., when the Committee will immediately
proceed to the allotment.

A.,4cires4 • ... ... • • • •
Prpfession. az Business-
Tleterencc. • ••...• . • ..

In this case, as in the case of the tenant-farmer, the
Commissioners added the gross amount of the rent-
charge, say 1001., to the occupation value of 350/., thus
making my friend pay on 4501. as owner, the duty in
respect of 100/., the rent-charge being repaid him by
the titheowner ; and on 4001. 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 occupier, 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-
meats 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 laLt 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 sure that 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 4001.
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 my 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.
I think it as well to mention that the figures to illus-
trate the cases referred to are not the exact ones which
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, Rce.,
A CONSTANT READER.
Harlestone, Norfolk, Jan. 12, 1846.

THE PLEASURE MARKET AT NEW YORK: An
extensive business has been doing lately at New York in
the way of amusement. Templeton, Ole Bull, De
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 iu Sergeant Talfourd's lon. Templeton is de-
delighting our transatlantic brethren, and reaping a rich
farewellnt d e
thed
At
audience,c concert
then c
eret
n.
a t
harvest of praise and d oiing d
llil
iaarnsa. Hris
t ldy aetst
es
o
,N 1
oYn oorfk
h7is sb
rmt br
i eofs
partshower of bouquets and wreaths of flower were thrown a
to
bins by the fair auditors. He has gone to the south to
fulfil several engagements.—Liverpool Albion.
INCENDIARY FIRE; AT MONKS' ELEIG —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 %Sind 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 FRUG AL 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 into a
spirited competition for the purchase of shares, which
realised a very handsome premium.
ACCIDENT AT MESSRS. CUBITT'S.—Mr. Wakley
held an inquest, yesterday, at the Royal Free Hospital,
Gray's-inn-road, on the body of Michael Cusick, aged fifty-
four. Deceased, a labourer, was, on Friday last, engaged .nremoving some timber, when a beam, supported by what is
called "sheer legs," giving way, it fell upon deceased's n%ck,
injuring him so much that he died on the following /corm g•
Verdict, "Accidental death."