The Sun.
London, England, 1846-11-27 00:00:00

THE DUTY ON SUGAR.

On Saturday st a deputation of Liverpool East India
merchants, consisting of Messrs. Crooke, Brocklebank,
and Torr, had an interview with Lord John Russell and
tho Chancellor of the Exchequer, in Downing-street.
Their object was to protest against the late imposition
of a duty higher than 14s. per cwt. on Bengal sugar of
the soft &mires quality, it having been deemed exempt
from the duty on white clayed from the passing of the
Act in March, 1845, up to 30th September, 1846, and the
merchants having purchased the sugar crop of this year,
which is now importing, on the understanding that no
duty above 14s. could or would be attempted to be
claimed by Government, they claimed exemption under
the Act of 18th August, 1846, 7th clause, 9th and 10th
Victoria, cap. 63, " That no sugar shall, as reards the
payment of duty, be deemed or taken to be white clayed
sugar, or sugar rendered by any process equal in quality
to white clayed, unless it should, with reference to
colour, grain, and saccharine matter, equal the standard
samples so respectively provided by the said Com-
missioners."

The deputation urged that in the most essential quality
of grain their Benares sugar was totally deficient; that
had it grain, its value would be increased 4s. to ss. per
cwt.; in proof of which, Jamaica and Porto Rico sugar,
having good grain, but being yellow Muscovado, had
sold in London last week higher than the very finest
picked lots of white Benares ; and again, that it was
illiberal in the Government attempting so suddenly to
alter the reading of the Act, after allowing duty to be
paid for eighteen months at 145.; under any circum-
stances they claimed a year's notice of suck alteration,
to enable them to dispose of the purchases of the season,
and to countermand late orders sent out to India._

In defence of the imposition of the higher duty, it
was alleged that the sugar of Benares quality might be
superior to what it was deemed in 1845. Again, that
the sugar importing as Benares might be another quality;
that the merchants mast prepare to abide by the Act, and
nothing but the Act, and to pay extra duty, if the Act
should be read so as to allow it ; that they must me.
inorialise the Government through the Chancellor of the
Exchequer, who would consult with the Customs, and
decide.

_______
The deputation urged the injury the merchants are
sustaining by the stoppage of the trade, in abeyance of
a settlement of the question, that in Liverpool several
weeks had passed, and they could not sell their better
sugars without submitting to the higher duty, and that it
the market fell, the loss would to them be severe.

The Chancellor promised that as little delay as pos-
sible should occur, and that the merchants should have
the benefit of a doubt in the decision of the Government.

The Liverpool memorial was presented yesterday, ac-
companied by a certificate, signed by all the leading East
India merchants of that city, and by all the wholesale
sugar dealers and some of the principal sugar brokers,
to the effect that—

The standard class of sugar imported from Bengal is
termed and known by the name of Bcnares sugar ; that
there is one characteristic peculiar to this class of sugar
which greatly detracts from its value, namely, the total
absence of crystalisation or grain; that owing to this it
is generally used for mixing with Muscovado sugar, to
improve its colour; that it is not used by refiners; and
that did it possess the essential quality, grain, it would
be worth 4s. to ss. more in the market.

The certificate proceeds to affirm that the attesters
have never been called on to pay a higher duty than 14s.
on any quality of Benares sugar from the passing of the
Act in March, 1845, up to the 30th of September, 1846,
in any one instance.

A COMMERCIAL PERPETUAL ALMANAC.
AND TABLE FOR VERIFYING DATES,
By Samuel Maynard, Editor of Keith and Bonny-
castle's Mathematieal Works, &c. &c.
This is one of the most ingeniously-constructed
and useful calendars ever published, showing as it
does, by the day of the week, and its corresponding
day of the month, for any given time, past, present,
or future, either according to the old or according to
the new system. It is composed of two distinct
tables, the one being with, the other without, the
Sunday letters—the one serving as a test to the
other. This calendar will be found invaluable in
settling all disputed points of chronology, and the
possessor of it will have a perpetual almanac that will
last him his life.

COGHLAN'S POCKET PICTURE OF LON-
DON. A New Edition, revised by Alexander Cooper Lee.
This is by far the most complete edition that has
yet appeared of this popular guide book. Mr. Lee
has added upwards of three hundred pages of addi-
_

tional matter, by adding a short description of the
early history and progress of each building or insti-
tution, to the description of their present condition,
furnished by the former editor. The book is neatly
and clearly printed, and is illustrated by a map of
London and a view of Westminster Abbey.

A TECHNICAL DICTIONARY; explaining the'
Terms of the Arts, Sciences, Literature, Proftssions,
and Trades. By W. M. Buchanan, Editor of the
Practical Mechanic, and Engineer's Magazine, and
lately Master of the Philosophical Department in the
High School of Glasgow.
The object of this work is fully explained in the
title-page, and all the promises therein contained are
performed to the very letter. Mr. Buchanan has
been engaged for more than twelve years in compiling
this volume, which is by far the most complete
technicological dictionary that has ever yet been pub-
lished. It is admirably arranged and printed in small
but beautifully clear type. It is altogether a most
useful and valuable book of reference.

FINE ARTS.
THE CHRISTIAN IN PALESTINE.
Part VIII.

If four such exquisite illustrations as these, from
original drawings by W. H. Bartlett, do not elicit
our most unqualified approval, we shall not have
faithfully expressed our real sentiments. The en-
gravers must unquestionably have derived many of
the beauties which are here given by their instru-
ments from the pencil of the accomplished artist, but
they have most certainly added thereto exeellencies of
their own. In the plate representing the valley of
Sichem and Nablous, as viewed from Mount Gerizim,
the perspective is inimitably given, and the purity of
the oriental atmosphere is beautifully indicated by the
crispness of outline to the remotest objects. Jezreel,
Mount Gilboa, and Bethshan, form a delicate and lux-
urious picture, with the stooks of ripe corn in the fore-
ground and the irrigated plains in the distance.
Mount Hermon, situated in the upper- valley of the
Jordan, is not merely picturesque with Arabs and
goats, but is glimmering in the sultriness of noon.
Tiberias, however, is la plus belle des belles gravures
—the limpidity of the water laving the ancient but-
tresses of the ruined, castle—the dusky shadows of
the broken walls—and the tranquillity of the whole
landscape—are admirably delineated. Dr. Stebbing
has penned some appropriate commentaries upon the
scenes in Palestine above-mentioned.

ROYAL GEMS FROM THE GALLERIES OF
EUROPE. Part IX.

Not a single engraving in the present number of
this series is at all compatible with the valuable plates
already published by the proprietor. " The Flower
Girl " of Murillo, though originally of some merit
when inserted in the Art-Union Journal, is here
worn out and faded. The re-issue is most injudi-
cious in such an ambitious and generally meritorious
publication. " Alfred dividing the Loaf" is again
but a formal representation of the striking painting
of Benjamin West. Neither is the copy from Henry
Warren's " Arabs of the Bishareen Desert" any as-
tonishing masterpiece. The literary portion of this
ninth part, from the pen of the editor, Mr. S. C,I!
Hall, is undoubtedly the best portion of the contents.