The Sun.
London, England, 1856-12-25 00:00:00

CYPRUS.

A. letter from Larnaca in the island of CY'PrIT
of the sth, gives the following account of the
plosion of a powder magazine, briefly mentioned
a telegraphic despatch :—" In the night of the V.:
Nov. the town was thrown into consternation by
Tremendous explosion which shook all the hoes
as though a violent earthquake had taken Plat
and was instantly followed by a shower of stoe'
find brands of fire. The powder magazine of th
rP' ef e
naval arsenal, which contained 20 barrels of poviel.if
and 150 xes of cartridges, had blown up. fi:
the building is now nothing but a heap of rui u'l
and a large khan, the public baths, and seve
,hopsand cafes on the public square were complett eY
shattered. 18 persons killed. The greatest alaLln
was felt for Vie safety of another larger magazi,,lle
containing 140 barrels of powder, round which 1
burning fragments had fallen, but fortunately 3 f
was preserved through the courageous conduct ‘2l
a French medical man, named Foblant. At tho
imminent risk of his own life, and in spite of
numerable obstacles which surrounded him, he ho'"
the larger magazines opened, and the powder re;
moved. By his exertions he also saved the liv
of several persons who had been buried beneath t' ae
ruins. Lie doctor was ably assisted by M. Sail lie-
tine, the head of the French Consulate here. T. 3.41
local authorities, however, were very remiss.„-`0
their duty, and lent no effective co-operatith'
whatever. Osman Paella, the governor of to
island address: d a letter oil the following dap
the doctor, thanking him in the warmest terms icrs
his courageous conduct."

SPAIN.
Our accounts from Madrid are of the 19th int
In consequence of the late amnesty several Oar'id
chiefs had presented themselves at Juuquera)
among them the Brigadier Domingo Foreadell,•:oe,
b
Lord Howden had given a grand dinner at virluill
the members of the Corr, Diploniatique and ot '
high personages attended. 1, and
The three eldest daughters of the DrAn-e
Duchess of Mont easier had been decorated pith
the cordon of the ladies of the Royal Portugn
order of Saint Isabella.

THE PAPAL STATES.
at
A private lotter from Bologna, of the 160
inced
states that Cardinal Viale Prela had arv°2l: ti
that the Holy Father would soon grant an a'°'',)--tshe
worthy. of him. The Archbishop had even fi eg-esst
period of the anapest) for the Bth inst.—al v—bas
of the Immaculate Conception. That "3.' Joel
passed, but no amnesty has been declared, 1:1"
there appear to be any intention of grantir:i. - of
The writer thinks that during the festiviciaav
Christmas some pardons may be °ranted, but cats
to persons confined for robberies or assaults•,•ticll
keys which are to open the prison doors of Pcufl-tbe
prisoners are said not to be in the hands °,l- hi
Pope, but in those of Cardinal Antonelli an
friends, who maintain the state of siege.

DEATH HE Dtt. PARIS, THE PRFSI.9O
OF THE COLLEGE (IF RELysiaLVIS'

allieg

whlttehiseeweiutrhrevdery sincere regret that we shed 0
the death of this excellent and di- • guisbed Ltbi
4
yesterday morning, at -alf vif h Pas:
o'celnochka,veatruhnis
sroesliodnegucea,ndinatDtoivieer-straei.. 0 oo
honourable a career. For half a centsaar; tire
~..,,
Dr. Pa • • ris had practised as a phYsiela", 3 e ill
risen to the very honours which it,
"toy('
the power of his professionpl brethren to bets
ust,
He was born at Cambridge on the 7th of Angoe
in the year 1785, and at 22 years of age be 1,..0
elected physician to the Westminster nospitatio;
most distinguished honour for so young a I° to.
and he continued in the active exercise of his ibis
precishe,ll
fessional duties until within a fortnight 01...i0a
death. For 50 years, then_a considerable Pew' 00
even in the history of a nation—was the gentll al.
to whose memory we would fain offer a slie,'-! ticit
bute of respect actually engaged in the allevia_,t.,,,
of suffering and in the relie of afflicted hunaloier
To Dr. Paris, as is well known in the prefej'with
and to all persons more intimately acquainteu,.ogs
his career, the office of physician was no 1-iirelo.
work, to be hurried through for the purpose ° It
cumulating a fortune or earning distincticl'' but
was the business and glory of his life. When the
14 years of age he commenced his studies fur et,
arduous profession on which he was about to e'" ia
and
de
ago of ethdreteh-esemorellpyeawristhanad
theupon himself the arduous d
so young a person ; when he had attained `„
Medical Council of the Buotalrer- old ina-::
with his own hand wrote tl
cholera
touf 18 -4 zealciteoon
dff it
rich
teereoreareosyldi
tdihrbe:::::o;
true to the resolution of the hO3, voluntarily "; r
monemthbee
rc hoofl
dismissed in a few- Hilsepeirnstornoaluhistoziorinnatit
gCbreaamd thiaritdegde:ahs we have s
his contetn e 0
baridief
in 1785,
: 00
boo a
!
College, iu. that univers'' oVg
ii-131
p oerailrivee3r heyoung idnisutiinedginciisnii%d forottbs:
eixThr_ent and elegance of his classical attalilalteeece,
The Classic al Tripes was not then in 005• 0e"
and so, independently of the exigencies of hia yr
dical degree, he had hot at the uuiversityo.loo.l
portunity for displaying that fine and lat.lou V
knowledge of the writers of antiquity for whirivate
was afterwards so distinguished both in P.'isese
life and as President of the College of l'hYllert re-.
From Cambridge he went to Edinburgh, tues tv
markable as a school of medicine, and w: oele'
friend and intimate companion of the inasJ toy,
brated men who, in the first years of the century, ills
had congregated in the Scottish capital
octet',
return to London, at the age of 22, he was effected,
as we before said, phy ician to the WestaLoot,
Hospital, but soon after vacated the appeinbToot
GeDoluergiinegal
as it was his wish to establi:l himself in the
of Penzance, in CirnwAll. paris die
tinguished himself as the founder of tfeieberhe,
hSisocr
at Penzance, too, he gave
of Corn Wail ;
England, rde what
was the first geological society in -nalglearsil
Society
ydence at Penzance Dr.
the greab
t?, the t bf
boon of the " tampincehary
which they are enabled to
Without the fear of
amid inflammable gas" - B this simple but
striking fire from the rock. .By doubt saves
admirable invention Dr Farts h ve destroyed.
heroes a na
more lives than many 1.01(10111 3.
In the year 1810 he returned to A lea
• y °cap
thueingtsanbetineiness
here for 45 or 40 years he was active,
lected Pr
as a practising physician. He was e ear 1844
sident of the College of Physicians in the 7,
_, his
and this office he held until the bour.....usliciot
death. Dr. Paris was not onlyknoWn as Pn_Y4able
of the highest eminence—he was as ula.iquei.
for his literary ability. The "Life Sitf, l'ssical
biographies
Davy " will ever remain one of the el.
.fr,oo,
biographies of the English language. In Cab uthe
tier) with Mr. Foublaeque he also virote'e„ 3
" Medical Jurisprudence, which has remain (iN,',lO
text book with lawyers until our own day. -7-4
works of a more professional character vvers,:to
treatise "On Diet. which first brought him 11;br
roug
his " Pharmacoloeia " which has run th
age ; ~, 9 lc on,
notice, and which was published at a verY 63 b
most books ; and his Wor
more editions than other
medical chemistry. Besides these, and man)? irr
acknowledged publications his " Philosophs:4_
Sport" has attained an enormous popularity, 1..,"1;
• Sted•
with his life, the motive for an incognito which v
never really maintained, has altogether terrain are
In so brief a notice as the one to which vi'n, we
necessarily limited by considerations of spanffnr,
can add but little more. The last ten days oi. -,-..
Paris's life were spent in the midst of most o_o
ciating sufferings, w!kihh were borne with the
most
remarkable fortitude. His chief concern aPPeusite,
to be to console and comfort those arounu log
who could ill disguise their grief at the iinlpiell the
and irreparable loss. His intellect remainea to the
last as clear as at any time of his life, stonedvi to
power of speech remained nobody who IA.
him could believe that the end was so near at leneuti
The public and the medical profession have 5000'00
a great loss in the death of John Ayrton Paris,a able
of the most disinterested, honourable, an
of
men who have ever practised the professiothno_o
medicine. The grief of his ovtn family and of
,:t_
Tele.e2.l !;2 1;'.,,» `i..`.`,:,..1. ~;i a t,' 1F•2ir.,,1.:;1, of
shod'
ter of public concern, save in so tar as it may,e.
how this wise and good man was honoured rola he-
how
loved by those who knew him best.—Tites.

.A..r. _ - - _ . ---~~

PIONEY MARK7'II'

AND
commFaclAL INTL'LLIGENCE.

CITY, Two o'CLocK

This day being observed as a strict holiday in
the City, the Stock Exchange, the Bank of Eng-
land, the Custom-house, (kc., as usual, are closed.

BRITISH FUNDS.—CLOSING PRICES, DEC. 24.
(From the Officus List.)

iu,ine.s dont.
Bank Stock
3 ..er ...kot. Reduced A mmitian
Kew 3pp 'ent. A.rinuities
ri.nde PI oho
....... _—
Ditto, under £lOOO 2 p
Console for Etc,oant 931 4
Rzenegner Bills, 2i41.
£lOOO
small
Ditto Bonds, 1855, 3 per Cent..
Ditto, 1859

1 2 pld
2d
98i
983
FOREIGN FUNDS
Orem& New Active, 21 per Cent
Peruvian Bowls 4i per Cent
Ditto Account
Portuguese Bowls, 5 per Cent., Con. 1841
Ditto 1853, 3 per Cent
Sardinia, Bonds, 5 per Cent.
Ditto Account
Bp nigh 'o!ds, 3 per !'ent
Ditto ,"ew Deferred, 3 per Cent.
Ditto Account 24i
Turkibh itonda, 6 p‘r cent
Ditto Account ... 95 /
Ditto Guaranteed, 4 per Cont.
Ditto Account
Venezuela Bonds, 44 per Cent
Ditto Account .

. 211

36f 6 i

• end. Y. the nhnve .Ivabios
Dutch Ex& anger?,,i per Cen%., 12 Guilders
Ditto per Cent. Certificates
THREE O'CLOCK

ennsols '(Money)
Ditto Account (January F) •93i 4 a d

INCOME-T.AI MEET' V GS.

CELE LTENHA M.

On Tuesday night a meeting, convened by requisition to
the High Bailiff, was held at the Town-hall, Cheltenham
"to take into consideration the oppressive and inquisitorial
operation of the income tax, and to memorialise her Ma-
jesty's Government against its continuance in its present
form." The chair was taken by Captain Berkeley, M.P.
who, in opening the proceedings, expressed a hope that the
speakers would confine themselves to the matters before the
meeting, and not diverge into other political questions.
He then briefly referred to the history of the tax, spoke of
its increase in the time of war, and expressed his opinion
that as we were now at peace it was no longer required.
51r. Tartt then moved a resolution, affirming that the pre-
sent tax of Is. 4d. in the pound is "enormous in amount,
and from the manner in which it is assessed is in many in-
stances inquisitorial, unjust, unequally and offensively
levied," and that its continuance beyond the .sth of April
next would be "a violation of faith and of promises made
at the time of its enactment by her Majesty's Govern-
anent." The resolution was seconded by Mr. Hale and
carried unanimously. Mr. W. H. Gwinnett, solicitor,
moved the second resolution, " That the mode of assess-
ment of the income tax is repugnant to the feelings of
every Englishman, calculated to admit of extortion on
the one hand and extreme evasion on the other; that
the war being ended it ought not to be continued;
and pledging the meeting to use every legitimate means
for procuring it immediate modification and ultimate abro-
gation." Mr. W. S. Davis seconded the motion, which
was carried. The Rev. Mr. Humphreys, head master of
the Cheltenham Grammar School, moved the third resolu-
tion, affirming that the meeting (lid not object to a " fair
and equitably apportioned tax upon realised property."
HUmphreys, who said he had written a work on
taxation, which had received the direct sanction of the
Government, maintained that the fairest direct tax was a
tax on realised property, not a tax on precarious income,
and that if an income tax be rendered absolutely necessary
lay the nature of things the graduated or sliding scale
ahould be applied to it. It should be graduated in propor-
tion to the means of those who have to pay it. M. H.
Davies, booksel:er, seconded the motion, expressing him-
self favourable rather to indirect than to direct taxation.
The resolution was carried, and a petition fo Parliament
was agreed upon. Mr. Harper, newspaper proprietor,
then moved a resolution, condemning the mode in which
the local comrnisQioners had exercised their powers, and
declaring that they ought to be elected by the ratepayers
of the district for which they acted. This was seconded
by Mr. Cape, and carried ; and a vote of thanks to the
chairman closed the proceedings.

HUDDERSFIELD.
On Monday evening a meeting of the inhabitants of
Zuddersfield and its vicinity was held in the Pbilosophi-
,.cal Hall, having been convened by the Chief Constable
upon a requisition, signed by about 400 persons, to con-
fider the propriety of petitioning Parliament for a modi-
fication of the income tax, and an alterAion of the present
•s
',r harassing manner of assessing it. The Chief Constable
Presided, and several influential gentlemen addressed
'the meeting upon the inequalities of the income tax, for
`the most part upholding, however, the principle of direct
'taxation. Resolutions were passed stating that in the
-opinion of the meeting, now the war had ceased, the tax
should be reduced to the rates it would have been assessed
at, under the act of 1853, bad the war not intervened ;
that the machinery for the assessment of the tax was de.
• 'Active; " a moiety of the general and additional commis-
sioners should be periodically elected by those liable to the
Masessment," and that the inequalities of the tax should be
*zemedied by "differential duties upon different descrip-
',. lions of income, according to their relative character of
.comparative permanence or precariousness." These reso.
lutions were to be embodied in a petition, and 'sent to
-Viscount Goderieb, M.P. for Huddersfield, for presents-
'', tion to the House of Commons.

ROCHESTER.
On Tuesday evening a common hall of the citizens of
Rochester was held in that city, presided over by the
Mayor, Mr. W. Manclark, for the purpose of seeking the
abolition of the income tax at the earliest possible period,
and especially the additionQ war tax of 9d. in the pound.
'The Mayor, who is one of the local commissioners for the
income tax, denounced the impost as being both unjust
and despotic. Frorrl his experience as one of the commis.
*loners he had long, been of opinion that it afforded a pre-
. Ininm for rascality, and was a curse to the country. Air.
R. Everest movrid a resolution to the effect that an income
tax on the trades, professions, and general industry of the
Country is unjust in principle, and that from the despotic
and inquisitorial mode of its assessment it is obnoxious
and injurious to the community, and therefore that it
Ought to be abolished at the earliest possible period. The
xesolution. also stated that the continuance of the present
additional waT tax of 9d. in the pound beyond the sth of
-April next viould be a violation, of the spirit of the act of
Parliament, by which the public were led to believe that
this impo at should not be continued for more than one
Year after • the termination of hostilities. This resolution
Was carried unanimously ; and, after the meeting bad been
a•Lidressed by J. Foord, Eaq., Ur. J. Thomas, and Mr. F.
wheelet, a petition to Parliament, praying for the reduc-
tion ay,
.d subsequent repeal of the income tax, was unani
140Ug) y agreed to

LLOYD'S SHIPPING.—(This Day.)

LONDON, Dec. 25.—Wind this day at noon, N.N.E.;
Irht breeze and frosty weather.
aOLiyEltroot„ Dec. 21.—The Majestic, of Yarmouth, fiom
l 8 port to, Boston, put into Beaumaris, yesterday, hay-
eta,, on tb.e night of the 21st ult., carried away her jib and
y sai;•
trAIiv,TERDAit, Dec. 22.—The Oliveira V. Santana, from
j'ato.eurg to Lisbon, was stranded near Gravelines the
`at...er end of November; cargo being saved. T'ue Hen-
'etta Rebecca, from Hamburg to St. Thomas, put into
Iluckstadt, on the 10th Dec., having sustained much da-
tuL/e.
g 8110 N, Dee. 15.—1 t has blown hard here at intervals
during the Fist week from S. W. to S. and a heavy sea
on the bar, which has prevented vessels' getting out.
,4 CAGLIARI, Dec. 17. —The whole of the cargo, per Hein-
"l)3, from England, which went on shore at Puzzinosa,
Torres Straitb, on the 9th Dec., is expected to be

THE CIRCULATING MRDIUM.

CUSTOM-HOUSE, WEDNESDAY, DEc 21.
ENTERED INwARDS.— Forth,from Dantzio ; Pigeon, Hol-
'beck ; City of Naples, Nantes ; Luther, Pillau; Josephine,
, -Atalrno ; Times, Mogadore ; Richard, Wolgast ; Carl Fre-
Dantzic ; Ceres, Stege ; Caroline, Nykioping ;
Hudlkswall ; Bacchante, Oporto ; Province Drenthe,
13.antzic ; Alma, Nestoed ; Phoenix, Bahia; Rival, Villa-
; Dale, Odessa; Sarah Richardson, Gotten burgh ;
Oren .Stettin ; Nema, Rufina ; Rivadeo, Orven ; Jones,
ENTERED OUTWARDS.-,•The Bezaliel, for Barbadoes ;
',chant°, Oporto ; City of Nantes, Nantes ; Globe, Cape
°°0(1 Hope; Cordia, Reva de Sella ; Lieutenant Bellot,
(-2,"hurst ; Seville • Navigator, MaNgs ; Eleanor
"T• Davis, St. John's,* Newfoundland.

gOLIDsyg
AT THE CO3MON-LAW OFFICES.—The whole
qof the various offices connected with the Courts of
.11tteen's Bench, Common Pleas, and Exchequer will be
osed this (Christmas day), to-morrow (Friday), Satur-
r„u,Y, and Monday, and re-open on Tuesday at 11 o'clock.
The holidays were fixed by the Uniformity of Process
"Let, and have been incorporated in the rules relating to
holiday, under the Common Lax Procedure Act.
JUDGES' CHAMBERS.—The chambers of the reveral
tandges in Sergeant's-inn will be closed this day ; Friday,
e 26th ; Saturday, 27th ; and Monday, 29th instant.
tiee
ROIAL COLLEGE OF SURGEONS.—The following gen-
th en, having undergone the necessary examination for
Zediploma, were admitted members of the college at a
eting of the Court of Examiners on the 22d inst.
I.l,ee3rs. Charles Culledge Balding, Barkway, Tferti ;
•i.
7.
; !;; y, iilackbutn,
nc, 4
comire ; ...nomad itziierwn lunar ,
L
rkshire ; Edward Benbow, army ; and Richard
ec'rge White, Soutbgate-road, Islington.

V., perty, Worth 4161., say, the tail of a le'ase, the end of a life Chancellor is discovered at daylight seated at his bureau,
interest, the remnant of professional capacity, the Long a trace of sadness on his brow, but a wiser man.)
'. Aniireaiee, which expire in 1860, and a thousand other --
blue hlief and precarious incomes, you tax at the enormous TABLE I.
The rate of 21. Bs. per cent. on their property value, while The Present Values of Incomes for various Perio3s (ser-
ain your Consols, Exchequer Bills, and other property in ab- I fain, and Rates at which each are Taxed.
solute possession, upon which you may realise to-morrow
the full value of the perpetuity, you tax at the rate only Present Proportion
s▪
m. of 58. 4d. per cent. Value of +mount of Rate per of 1 roperty
Years. £l5O per fax levied Cent. of paid
Ch. of Ex. (submissively)-That is so, sir.
Annum. Annually. Taxation. Annually.
tde, Sp.-And you think this a near approach to absolute -- ---
equality, do you ? to assume, first, that a man's brain is so £ £ £ s. d. --
art, much property, and bringing it to a money value, to tax 3 416 10 2Si 0 1.415 t
not 4001. of that value as though it were 4,0001. stock on land; 5 637 10 19 11 1-66th
hat imposing upon one 48s. per cent. property tax, and upon 7 900 10 12 2 1-9 M
another ss. 3d. per cent. only. Again, y.ou think it fair 10 1,216 10 016 s 1-121st
he. to tax the Long Annuitant, whose income expires in 18q), 15 1,667 10 011 11 1-166th
and whose property sells now for 4161., according to your 20 2,038 10 09 9 1-203 d
own calculation, at the rate of Cs. per cent, on the value, 23 2,228 10 08 11 1-222 d
sus while you impose on the owner of annuities expiring in 25 2,343 10 08 6 1-234th
1880 (23 years dente) a tax at the rate of Bs. 11d. per cent., 30 2,593 10 07 8 1-259th
ur- and on the owner of Consols, whose property will realise 40 2,968 10 06 8 1-296th
do to-day 3,7501., just ss. 43. par cent. 50 3,222 10 06 2 1-322 d
Oh. of Ex.-I fear the tax cannot be justified on the 60 3,393 10 05 10 1-3311th
to ground of equality.
70 3,509 10 0 5 8 1-350th
m, Sp. (with dignity) --I should think not, indeed. Accept, 80 3,587 10 05 6 1-358th
ty sir, and profit by this definition of your tax :-An Income 90 3,640 10 05 5 1-361 th
as Tax, levied as at present, is a graduated Property Tax, the Perpetuity 3,750 10 05 4 1-375th
ur gradation of taxation being so contrived as to fall with -
crushing
ces worth 1,6671., of
ur class .:s at what rates the tax falls upon them. (See Tables value, being 1-66th part of the property. A similar in-
accumulated
addition o ftian dthuisstrdye,ataoitthi
()ea relief
l fa or
.f
fifteen
acgerloainl
01a150e1.Tfaxor
nish you with a scale which I have prepared, to inform all is taxed at. the rate of Ils. 11d. per cent. on the present
I. and If.) oome in perpetuity (say in the Funds) is worth 3,7501., it ,
a Ch. of Ex.-Pray do not publish your scale until I have is taxed at ss. 4d. per cent., being 1-375th part of the
(
a- devised some tax as a substitute. Consider the difficulty value.
el of my position, the maintenance of the credit of the State, TABLE IL
.uits honour at home and abroad, its dig-- Present Values of Precarious Incomes, enjoyed either for I
Sp. (impatiently)-Fudge ! How can the credit and ho- Life or during Capacity for Labour, at various Agee.
is 1 nour of any country be maintained by injustice and op- Calculated at 51. per cent., Carlisle rate of mortality. s
a pression? " Righteousness (equity) exalteth a nation"-so
a we read. Levy your taxes fairly, and the honour and Present 1
'of
credit of thecountry will take care of themseldes. Present mount Rate per, Value
Value of of Tax cent. , f Tax £l5O per Rate per
:ult. of Tax 2
Ch. of Ex.-True, air ; but I was about, when you inter- Age. £l5l per levied Annually Annum Annually
LI rupted me, to remind you of the claims of the public ore- Annum Annually. during Life. during during
ditor. Can you add to the obligations already conferred on for Life. Capacity. Capacity. o
me, by suggesting a tax as a substitute for that which, I
t suppose, I must relinquish ? £ £ £s. d. £ 2s. d. a
L sp.-Before doing so, I must inform you that we spirits f 0 2,372 10 08 5 2,295 08 8 a
enjoy clearer views of these things than we did while look- 25 2,995 10 08 8 2,208 09 0 tt
- ing through mortal eyes, and we do not perceive any occa- 30 2,203 10 09 0 2,119 09 5 it
sion at all for providing a tax as a substitute. To me it is 35 2,119 10 09 5 2,008 09 11 5:
• quite appurent that a proper representation of the tax-pay- 40 2,008 10 09 11 1,897 010 6 t,
ing people, due attention to the voting of supplies (which 45 1,897 10 010 6 1,749 011 5 T
is now a farce), together with the very simple expedient of 50 1,749 10 011 5 1,5 i 2 12 10
1 the publication of a detailed statement of the national re- 55 1,5'2 10 012 10 1,311 014 11 A'
ceipt and expenditure, would obviate any occasion fora 60 1,341 10 014 11 1,161 017 2
substituted taxation. 65 1,164 10 017 2 950 11 0 fis.
Ch. of Ex. (exhibiting extreme agitation)-Surely, sir, 70 950 10 11 0 748 16 -8
you would not advocate so imprudent a measure as the 75 742 10 16 s 602 113 2 VE
publica • tion of the details of the expenditure of the several dc 80 602 10 113 2 481 21 7 ,
departments? SO I 481 10 21 7 351 216 11 7,
Sp.-Indeed, Ido advocate it. You have required it Explanation of Table.-The life income of 1501. 01 a per- wl
of the poor law unions, have you not?„
• son aged 60 is worth 1,3411., and he is taxed on that value 'a
Ch. of Ex.-Yes.
at the rate of 14s. lid. per cent. As, however, men are
Sp.-And of the municipal corporations, the savings generally incapacitated for active exertion before death, at
banks, the prisons., the police, the county courts, the Court a column has been added, with the value of incomes at
of Chancery, &c. various 'ages, determinable at five years before death
Ch. of Ex.-Very true; but consider the different na- (which period is assumed as the average period of incapa- or
ture of their expenditure. You would not expose to the city); the income of the same person, aged 6 , will, upon the
impertinent curiosity of the public gaze the amount' re- this assumption, be worth 1,1611., and he will be taxed at all
ceived by this or that official, disclosing the secrets of the the rate of 17s. 2d. per cent. ; a similar income in the d©i
various departments ? It would be striking a blow at the Fonds (see Table I) is taxed at ss. 4d. per cent, ad'
roots of our political institutions. By the above Tables I. and IL the values of incomes for the
Sp -I know it would, and shall take steps for prcmul- periods certain, and also of precarious incomes, may be
gating my views on the subject. approximately ascertained, and the effects of the Income ser
Oh. of Ex. (in extremity of his agitation forgetting the Tax upon them may be contrasted. des
spiritual nature of his visitant)-I pray you, good sir, do
] nut act with precipitation in this matter; I will speak to
Lord P-n ; a place at the Treasury Board could not be ll m - Br;
ilitary I ntell:gence. _rmore worthily occupied than by yourself. But stop-a ava and
es
vacant Garter ie at his disposal, and would doubtless be Bri
offered for your acceptance. SHEERNESS-WEDNESDAY. bet
Sp. (interrupting, with a hearty laugh)-A garter ! how This morning between the h..urs of two and three, the 24
can a spirit's leg be invested with a garter? general quarterly muster of all the hands employed in s
cte Ch. of Ex. (awaking to a sense of his position)- True, I tbis dockyard was held in the presence of J. Brown, r
forgot myself for a moment; a dignity of that kind would Esq., master attendant (in the absence, by illness, of to
be somewhat out of place. Captain Superintendent John Jervis Tucker), after illai
Sp.-Of course it would. Such things possess no value in which the whole of the men repaired to their respective Uni
the spirit world ; from the order of the Seraphim of Swe- homes to enj,y good Christmas fare, the
den down to the Garter of Great Britain, all such decors- Hermes 6, paddle sloop, Commander Gordon, hauled vey
tions are alike worthless.
' out of the 'basin this morning, and proceeded on a short the
Ch. of Ex.-Assuming, however, that a tax by way of
trial trip, and returned abut .
eut noon She will proceed
yeas
substitute should be required, what tax do you recom-
up to the coal hulk to fill up. The Cape of Good Harm .e.:..
mend ?

Sp.—A Property Tax.
Ch. of Ex.—But have you not demonstrated the diffi-
culty of levying such a tax fairly ?
Sp.—Not at all. I required you to demonstrate that
your Income Tax was, in one sense a Property Tax; not an
equal tax on the value of property, but a graduated sliding
scale Property Tax, the gradation of the taxation being in
a ratio inverse to the amount of the propel ty. Confound-
ing the produce of skill and labour with the interest aris-
ing from realised property, and then ignoring all those
differences in the value of property arising from the dura-
tion of the income taxed, I endeavoured to convince you
that your tax was a masterpiece of injustice. What I now
propose as a property tax is a very different thing ; by that
term I mean an equal tax on the value of all realizable
property in the country, so that if 1001. shall pay 1/., then
1,0001. will pay 101., and 10,0001. will pay 1001. This tax
being levied upon fair principles, there could be no diffi-
culty in making all contribute; whereas you now exempt
a large proportion of the property of the country, viz that
which belongs to owners of property up to about 3,0001.
in value*—while you inflict the tax in it&most oppres-
sive form upon men living by labour of hand or brain,
and who have not 101. worth of property in the world.
Ch. of Ex.—But such a tax will drive property from the
country.

Hermes' 6, paddle sloop, Commander Gordon, hauled
out of the basin this morning, and proceeded on a short
trial trip, and returned abut noon. She will proceed
up to the coal hulk to fill up. The Cape of Good Hope
is now generally spoken of, both aboard and on shore,
as her future port of destination.
Mayflower, gun-boat, also hauled out of the basin this
morning, having had her defects (machinery) made good.
Hawke, 60, screw guard ship, Captain James Willcox,
has got her lower and top masts on end, and has Wiled
into No. 3 dry dock; her marines and boys joined her
yesterday.

Sp.—lt cannot drive away the land, or houses, or facto-
ries, or funds, or mines, or railways; such fears are alto-
gether delusive. Let me ask, however, have you no fears
lest British industry, skill, and enterprise should seek
more congenial treatment than they receive under your
paternal management ? What would be the value of land,
where would the wealth of England be, or how would you
raise your taxes, if British skill and enterprise should make
themselves wings and fly away ?
Ch. of Ex.---But could the property of the country sup-
port the burthen ?

Melanipus, 40, coast guard ship, Captain Leopold J.
Heath, C. 8., has also go; her marines and boys.
Terrible, 21, paddle frigate, will haul into No. 3 dry
dock when the Hawke comes out, as'one bow is found
in a very defective and rotten sta..e.

Carl, Swedish schooner, Sardelius, master, left fur
Oram this morning early.

Charlotte Caroline, 226 tons, C. D. Studeman, master,
with a general cargo of timber for this yard from Dant-
zic, hauled into the bagin at ten a.m. She will cm-
-
mance discharging immediately.

sent thence 210,337--an extent of carrespondence
probably without a precedent. This -vast amount
of business is consequent up na the .execution of
laws pas,:ed during and subs( quent to the year
1853, viz :—Tee Pension Ac t, of 3d February,
1853; and the Bounty Land. Law, of 3d March,
1855 ; and the Amendatory- Act, of 14th May,
1856. •

Since the Ist day of January last the Patent
Office has issued 2,255 paten is ; and within the
year the number will probably be increased to some
2, 500.

During the present year, the appropriation to
the Commissioner of Patents, for procuring agri-
cialtural statistics, had been increased to 105,000
dollars. Tne objects embraced in this appropria-
tion are declared to be " the collection of agricul-
tural statistics, investigations for promoting agri-
culture and rural economy, and the procurement
and distribution of cuttings and seeds." In pursu-
ance 07 the design of Congress measures have been
taken to procure cuttings and see ds from every part
of the globe, where any new product can be found,
which is likely to prove useful in ii•ny portion of the
United States. Many new prod:Actions of great
probable utility have thus been introduced, and
others are being sought for, whereve? there is any
prospect of success. A vessel Las jusi: been sent to
South America to procure cuttings .of the sugar
cane, to furnish our southern planters with a fresh
stock, to supply the place of that which it is sup.
posed has deteriorated by continued cultivation,
without renovation from the indigenous plant.
The Secretary recommends additional improve-
ments to be made at Washington. Re says :
" The public grounds in the city of Washington
hava be n extemively improved aid beautified, but
still as much has not neen done as is required.
Within a few past years Congress has, in this re-
gard,
been more than usually liberal, but far from
lavish. The comfort, health, and convenience, not
merely of the citizens, but of the members them-
selves, and all the functionaries of the government,
and every visitor to this city, demand that much
larg expenditure should be made. When the
miuey is judiciously expended, no one can object
to its application. The whole nation is interested in
the national metropolis, and the people will sanction
anything relating to its improvement which is neces-
sary aLd constitutional. 0 e thing is certain, these
improvements will eventually . be made by the
goveinn eat,.and being merely a question of time
an overflowing treasury suggests this as the proper
period."
During the present administration there have
been negotiated 152 Indian treaties. Of these, 32
have been ratified by the Senate and 20 yet re-
main to be acted on. By these treaties the Indian
title has been extinguished to and reacquisitions
made of lands, amoun ing in the aggregate to
174,184,7.10 acres ; of which about 52,040,000 are
included in the ratified treaties, and about
122,000,000 acres are secured by those now before
the Senate, besi les 10,343,800 acres which have
been reserved for Indian purpose's. The aggregate
money consideration involved is 11,184,203 dole.
80 cents.

The Secretary speaks highly of the Indian race,
attributes their faults chiefly to the cruelty prac-
tivd upon them by unprincipled white men, and
recommends perseverance in the police of endea-
vouring to civilise and christianise, and the invio-
late maintenance of the colonial reservations, in
which manual labour schools should be introduced,
where the mechanical arts may be taught, agricul-
tural science, with its practical applicAlioa, perse-
veringly inculcated by precept and example.
SECRETARY OF THE NAVY'S REPORT.
The report of the Secretary of the Navy gives a
detailed view of the operations of the navy during
last year, and its present strength. Among the
recommendations are the following :—For another
squadron in the-Pacific, rendered necessary by an
extending commerce ; the adoption of the English
and French system of gunnery on practice ships,
and for the despatch of small steamers to survey
the Guano Islands, on which Commodore Mervine
made au unsatisfactory report. Tue Secretary re-
gards the construction of the six .war steamers as
inaugurating a new era in the naval service, and
repeats his former recommendation for building
steam sloops of war of small craft.
The sending out of seamen to relieve distant
crews is spoken of as an experiment, and will be
continued if it shall work well. The Secretary
likewise recommends assistant-pursers with mode-
rate compensation. •