The Sun.
London, England, 1848-04-06 00:00:00

Just published, in foolscap Svo.,
THE PRACTICAL GRAMMAR of the
ENGLIS ft LANGUAGE.

By T. WEEDON.
A plain, concrse, and common sense view of Engish Grammar,
especially adapted for the instruction of young men, who daily find
the dlsa,Avantage under o hich they labour from the very imperfect
manner in which (hammer is generally taught at schools.
11. G. Collins, 22, Paternoster-row.

THE QUARTER'S REVENUE.
FROM THE MORNING PAPERS or THIS DAY.
TIAIES.—Tbe quarterly return of the revenue pre.
cents little matter fur remark, but is on the whole of
cheerful character. The public is already prepared for
the unfavourable result of the comparison between the
last and the previous year; the fact of a decrease on the
ordinary revenue to the amount of near two millions
having figured prominently in the debates of the sessiT n.
Resigning the year just ended, therefore, to those who
will probably take this opportunity of thrice killing till
slain, we will proceed at once to the comparison of the
quarter just ended with the corresponding quarter last
seer. There he been a slight decrease, to the amount
of 55,0231. in Customs. The state of the Continent,
and the consequent stagnation of trade at home,
arequitesufficientfulling tolrg off In the
have accounted fora uch
moreconsiderable Excise
there has been an increase to the amount of
349,7361., partly owing to the prejudicial effect of the
high prices of corn on the consumption of fermented
and spirituous l'quors in the first three months of last
year; and partly, also, it appears to an alteration in the
form of the accounts, a portion of the Stamps being
collected by the officers of the Excise. Hence a de-
crease of 198,614/. under the proper head of the Stamps.
There has been a slight increase on the assessed taxes
of the quarter. The other differences are but trifling.
Upon the ordinary revenues there is thus au increase on
the quarter of about 70,0001. Au instalment of China
money, detained last year at the Cape for the expenses
of the Kafir war, has been lately released by a Parlia-
mentary grant for that specific purpose, and enters the
account, imparting an illusory appearance of prosperity
to the quarter. We have, however, only to congratulate
ourselves that things are not worse than they might
have been. It is something that the present year begins
rather better than the last.
CHRONICLE.—The returns for the quarter ended
April 5, 1848, and for the financial year ended on the
same day, were made up last eight at the Treasury, and
are published in another portion of our paper, so far as
Great Britain is concerned :—those for Ireland will be
received in a few days, and in the course of next week
the annual balance sheet will be presented to Parlia-
ment, and printed for general use. It is consolatory to
know, in the meanwhile, that the statement is much
more favourable than even the anticipations of Sir C.
Wood, or than might have been expected under all the cir-
cumstances of the case; and we are entitled to draw from
it some very favourable inferences with respect to the im-
mediate future. The comparison with the quarter ending 5
April, 1847, is most trying for the quarter just now closed:
the full effect of the artificial and temporary prosperity
occasioned by the undue extension of railway works, was
telt in 1847, and the consequences of the Irish famine
and of the Irish expenditure had not yet begun to tell.
The comparison, therefore, which 1848 bears with 1847
is matter for surprise, as well as for congratulation,
though, in order to a full understanding of the case, it is
necessary also to review the corresponding quarter of
the year 1846, which our readers will remember, was a
very favourable year of revenue; the surplus shown by
Mr. Goulburn on the sth April, 1846, amounting (exclu-
sive of China money) to more than one million and a
halt'. In the first two months of the present year, i. e.,
the two months ending .sth March, the following articles
have been charged with duty for home consumption, as
compared with the two preceding years, viz.:-
1848. 1847. 1846.
Butter 27,954 34,801 20,762 cwts.
Cheese 54,515 69,204 24,221 ...
Cocoa 660,651 745,823 536,338 lbs.
Coffee 6,675,789 7,393,131 6,066,564 ...
Currants 53,217 39,124 31,557 cwts.
Raisins 25,677 23,108 16,017
Pepper 609,986 651,158 532,637 lbs.
Rum 532,621 406.892 424,217 gallons.
Brandy
Sugar
Tea
Wine
in nearly every instance an increase upon 1846, and in
some even in 1847. These are the articles which prin-
cipally enter into the consumption of the people, and
may be therefore considered indicative of their power of
contributing to the indirect taxation of the country. It
is impossible that any brisk revival of trade should be
experienced until the storm which has so recently broken
upon our continental neighbours shall have been suffi-
ciently dispersed to give ground for commercial opera-
tions. But it is consolatory to perceive, that even in the
midst of the greatest gloom and depression there is an
irrepressible tendency towards increase of consumption
and increase of revenue.
ADVERTISER.—A tabular view of the Revenue re-
turns for the year and quarter ending yesterday, the
sth of April, will be found in another part of our paper.
We congratulate the country on the results which they
exhibit. They will occasion an agreeable surprise.
They are much more favourable than any one antici-
pated, and much more so than there seemed any ground
to expect. It was generally feared, that owing to the
deep and almost universal depression in trade which has
prevailed during the entire quarter, there would have
been a considerable deficit as compared with the corre-
sponding quarter of last year. Instead of this we have
the gratifying duty of announcing that there is an in-
crease to the extent of no less than 402,5751., the total
amount for the quarter ending the sth April, 1847, de-
rived from ordinary sources, having only been
10,648,8041, while for the quarter ending yesterday it is
11,051,3791. And to add to the gratification which this
fact is calculated to afford, the increase mainly arises
from the receipts under the head of Excise, which, as
our readers are aware, is regarded as the surest cri-
terion of the comforts, or otherwise, enjoyed by the
great mass of the community. The augmentation in the
Excise department is not less than 349,736/. The Cus-
toms
otsf otremirtne2h3atioislh.us
eago
hTmthhaekc
quarterroe defalcationen ali a better appearance than we expected;
oltid9hs decrease,
eehl a4esslate.
head
Stamps
Totpfhissi
isimnonlyispwos
which
snhtfehaeteeht extent of
for by the reduced amount of transfers ac-
countedofioeurrfailawiylllhai-inacygh
and other joint-stock company shares. The Property-
tax does not diminish in prouductiveness. There is, on
the contrary, au increase of 8,5681. on the quarter's re-
turn, as compared with that of the corresponding period
of 1847. Under the head of Taxes, we find an increase
of 13.0001. The Post-office receipts are all but sta-
tionary: they are 2,0001. more than they were last year.
On the year there is, necessarily a large decrease, owing
to the unfavourable returns of the three previous
quarters. The year's revenue is 48,800,1411.; last year it
was 51,018,8041. The defalcation therefore on the twelve
months, as compared with the corresponding twelve
months, ending April 5, 1847, is 2,218,511/. But from
the auspicious commencement which we have made in
1848, we trust that at its close we shall have to tell a
very different tale. If we may not hope, with all the
political commotions which are taking place on the con-
tinent, to see a large augmentation in the returns of
1848, as compared with those of 1847, we still do hope
that there will be an increase—one, too, sufficiently de-
cided to justify the belief that the country has fairly
entered on a career of monetary and commercial pros-
perity, which will not receive any material check for a
series of years to come.
HERALD.—The Government journals have very in-
judiciously spread hopeful reports of the state of the
revenue for the quarter just ended, promising us an in-
crease of 400,0001: The fact turns out to be so. But
they had not learnt, or had forgotton to add, that there
had been a special sum received from China in the
course of the last quarter, amounting to 465,021/., while
in the corresponding quarter of 1847 there was no simi-
lar sum, nor any sum whatever. Therefore, in point of
fact, if we set this special receipt of 455,0214 against the
apparent increase, which is only 402,5751., we discover
that the actual result of the quarter is, a decline of about
53,000/. This is so small as to be of no importance. We
detect, however, in the increase shown under the
heads of " Taxes," and " Property-tax," the fruits
of an unusual activity, of which we had heard re-
ports for some time past, on the part of the
collectors. Under some new orders from the Trea-
sury, these officers have been, for some weeks, making
more than ordinary exertions; and we now see some of
the results. When we find an increase in the receipts
from the Property-tax, we know that there must be
something more than meets the eye. Taken fairly, and
collected in the usual manner, it would be quite impos-
sible that this tax should show an increase, after all the
commercial calamities of the last six months. The only
other circumstance requiring notice, is the apparently
alanrdsgoemiencdruease under the head of the Excise. This, we
are informed, is in a great measure owing to the transfer
of
accordinglyties yr
o p; heretoforeree
icollected sbi
dye
rt
ah be I e
tinhethe
xcise receipts
itselfo
may
f the latterheup
s department.peos d
toshow
0
Sti 161, smallhowever,
increase—a fact which is vet
ytogt rhaetifin
ing, in sonic degree, our fearsas g: as
by the the working classes. The
account sufferingsfor
then u ri
yearng
shows more fully than that for the quarter the operation
of the blunderings of the last two years. The "Ordinary
except, indeed, the Post-office and `t`hTeaxinecsr,
Revenue" shows a reduction or falling off in every
thseovatrhiaotusthiteemrseoalf
wihteiunel:
latter increase is accounted for by the special exertions
'ease in
above alluded to. The decrease
136
41 onu
, we cannot say
either of alarm or of
dßepevaerntoluee:
rnedairntyllvtroryevenue has suffered to the extent of almost
those
tlh,7aotot,hoiosoaLcepoetrinatn
justifiesnum. Onfee
feelings
swehi
tohl e
exultation. It seems to show, indeed, that the springs
of the national prosperity lie too deep to be easily
affected by a new tariff or an Act of Parliament. But
it appears, also, that those who cannot very speedily
ruin, may yet do much to damage our finances; and
may lodge us at last, as our present managers appear to
have done, in that most unsafe and discreditable predica-
ment, a revenue unequal to meet the fixed and inevitable
flemands ul,on it!

Dispatches were sent off yesterday evening from the
Colonial office for the Governor of the Cape of Goad
Hope.