The Sun.
London, England, 1851-05-14 00:00:00

[PRICE SD.

Mr. ANDERTON said that it was his intention to move
" the previous question."—(Hear, hear, and Oh.) The
question before the Court involved a great principle, and
he would advisee the Corporation to take care how they
agreed with the proposition. Ho readily admitted that
the old companies had acted very foolishly in not coming
down in their prices in the first instance; but in that
affair it was not for them as a corporation to interfere.
There were questions which involved grave considera-
tions to the citizens of London, and this was one of
them.—(Hear, hear.) Did they not oppose with all
their might Perkins's Bill for the establishment of Isling-
ton Market? Did they not spend thousands upon thou-
sands of pounds for the purpose of preventing its pass-
ing? And justly so, too.—(Hear, and No.) The gas
companies were placed in the same position upon that
occasion.—(No.) He said they were. The gas compile
flies stood upon their chartered rights; they stood upon
an Act of Parliament, as the Corporation had rightly
done. Was 'the case of the opposition of the muni-
cipal body to the bringing of the Blackwell Com-
pany's line into the City of a similar character?—
(Yes, and No.) What would they say if the Govern-
ment were to come down upon them, and Buy you
are fond of free trade, give up to the citizens your tolls
and your, taxes on coals. Would they do that?—
(No.) No, he thought not; they would be fools if they
did.—(Laughter.) He did not say they ought not to
have their Bill; but he did say that it was a matter with
which the Corporation had no right to interfere.—
(Hear, and laughter.) He had no doubt that if they
got to the House of Commons with the Bill it would
have full weight—weight beyond that of the counter-
petition with its 200 or 300 signatures; but his opinion
was, that if they went there, they would only be cutting
their out throats and establishing a dangerous prece-
dent. He should therefore move the previous question
and divide the Court upon it, even if it stood alone.
Mr. H. L TAYLOR rose for the purpose of seconding
the amendment of Mr. Anderton. He would give the
proposer of the motion (Mr. Dakin) great credit for
sincerity of purpose, and there were members of the
Great Central Company for whom he entertained the
highest possible respect. With Mr. Anderton, he (Mr.
Taylor) would say that the difficulties which had been
overcome by the promoters of the new company had re-
quired the greatest assiduity, and he (Mr. Taylor) was
ready to give them credit for all that they had done,
which it certainly was far more than he had ever ex-
pected to see.—(Cheers.) The promoters had by some
means or other—to a great extent at least—succeeded
ininducing the public to believe that the statements made
by them were correct, and in doing this they had had,
undoubtedly, a very difficult game to play.—(Hear.)
He would not say exactly that they bad " gulled" the
public, but they had represented the company as
being in the most prosperous state; that they had been
most successful in all their undertakings; and that they
could pay 10 per cent., and have besides a handsome
surplus.—(Hear, hear.) Did it not appear on the face
of their annual statement that they could only allow
5 per cent.?—(A voice—" How long?") Were there
any proprietors there? If this were so, he must say
that they were unfortunate, as being among the unfor-
tunate shareholders.—(Great laughter.) This was one
of the ways in which the public had been and were now
" gulled."—(No.) He would not say the accounts were
wilfully misrepresented, but certainly—he hardly knew
what to call it—they were misarranged.—(Mr. Brooks—
" Cooked.") Mr. Taylor—" Aye, cooked."—(Great
laughter.) There had been a system of " cooking" the
accounts, and in order to show to the public some sem-
blance of a good case, they had been compelled to do so.
He for one would like to know if all the outstanding
debts had been paid? Had
.th.e accounts shown the
amounts owing? Instead of a dividend and surplus, as
stated, he believed that they could not have shown 6d. in
the pound. It was notorious that large claims remained
yet unsettled. There were large sums to lawyers, and
to Messrs. Rigbys, contractors; and Mr. Chadwick, the
pavior. (Deputy Holt—Mr. Chadwick has received all
he has applied for.) It was not pleasant to name these
things, but he (Mr. Taylor) felt it ,to be his bounden
duty to do so. Then, as to the question of amalgamation,
he could assure the Court that the statements and the
broad assertions which had been made to the effect that
the City Company were the first to make overtures with
regard to the proposition for an amalgamation, were not
true, and yet these statements had been not only thus
brosdly asserted, but printed published and circulated.
(Hear, hear.) He could assure the Court, on unques-
tionable authority, that the City Gas Company were net
the first parties to the proposition, nor would he say
who was, but this he would say, that the negotiation,
after it had taken place, was broken off, not by the City
Company, but entirely through faith not being kept by
the directors of the Great Central Gas Consumers' Com-
pany.—(Hear,
hear.) This he was at any time prepared
to prove, and that he would do if a committee was
granted for the purpose.—(Hear, and cheers.) After
some further remarks of a similar character, Mr. Tay-
lor concluded by seconding the amendment of Mr. An-
derton.
Deputy LoTT said that he was glad that upon that oc-
casion he was not met upon his rising, as he had been
upon a former one, with hooting and hissing, associated
with sounds of a truly unearthly character. He should
not say much, but he must say that the efforts of the
Court of Sewers, in the preparation of their Bill to Par-
liament, had been baffled by certain parties in that Court
—parties who had emasculated and mutilated that Bill.
—(Hear, hear, and No, no.) He thought that certain
statements which had been made with reference to the
state of the company in some of the public prints ought
to be answered at once, so that the credit of the party
or parties charged might be maintained, and their cha-
racters rescued from damage.
Deputy HARRISON said that he was fully prepared to
show that the parties connected with the old companies
had been the most foolish in the business. In the ear-
liest part of the movement with reference to that ques-
tion they had so acted. They had from the first been
obstinate—even from the first time that the chairmen of
the two companies had waited upon the Commissioners
of Sewers, when they said they could not reduce be-
low 7s. per thousand. Meeting after meeting was held,
but the directors were inexorable, until they were so
fixed by public opinion and the perseverance of those
in office, who considered the charges unjust. that they
were compelled to give way.—(Hear.) Deputy Har-
rison then proceeded to narrate fully the steps taken by
the Commissioners of Sewers up to the period when the
directors of the old companies, who had said they " could
make no further reduction," expressed themselves ready
to reduce to 4i. per thousand cubic feet. These state-
ments having from time to time appeared in the morn- '
ing journals, it is not necessary to repeat them here. As
to Mr. Anderton's reference to Perkins's Islington Mar-
ket, why, the thing was perfectly dissimilar; in the one
case, that of the gas, there would be a saving of 70,0001.
per annum to the chiz ,as; in the other, there was likely
to have been considerable loss.—(Hear, hear.) That
gentleman had also said that the Government might
say, " You are going for cheap gas; have you not got
tolls? Why not take off your tolls?"—(Mr. Anderton—
" Quite right.") Why, did they not know that their
tolls were mortgaged, and the money spent in improve-
ments within the City? From these improvements the
whole of the citizens received benefit.—(Hear, hear.)
The worst of this matter was, that gentlemen on the
other side only saw half the question, and that evidenced
the hollowness of their argument.—(Mr. Anderton, " I
say so still.") Then it had been said that the peti-
tion from the Corporation would have but little
weight. Weight! Did such parties imagine that a peti-
tion, from the Corporation of the city of London, on such
a subject, and signed by 10,500 persons, would not have
weight? No, the Corporation had not come to that yet.
—(Laughter.) It was entitled to have weight, and
would tell when laid before the Legislature.—(Cheers.)
As to Mr. Taylor's speech, he (Mr. Deputy Harrison)
contended that that gentleman had most unfairly at-
tacked the Great Central Company by saying that the
accounts had been " cooked." Into this question he
(Deputy Harrison) would not go, however, as that
would come before another tribunal, and be explained
no doubt by the chairman in his reply.—(Hear, hear.)
As to the Bill, what was their intention m submitting
that? Simply that the consumers might be guaranteed
gas of a superior quality, the appointment of competent
parties to inspect that quality, and to regulate the ser-
vice and the meters, and thus protect the consumers.—
they could be " cooked."
(Hear.) As to the accounts, it was
absurd to saythat
Why, was it not the fact that
a public auditor was to be appointed, and that. the ac-
counts would be, as it were, nailed up at Charing-cTrohss
to be read by the whole world.?—(Hear, hear.) e
deserving the utmost support of eve
whole proposition was in fact fair andry hmoneomuhraebrloef,
tradt
g.more remarks,
al Court.dfivallly)espauttyd ollwanrrison amidstmloaudde chmeeariyn
takAinldgerthmeansteLplieet ahEaNdedaonreemthaartkteiday,thhaatd the
iCtsoculrfti,nitno
a position of which be was very much ashamed. What
_Tthoedyowswere
eabouttut. tNoy pe-
t
wtitaisonthie,agruheashltieonnt bfoerfosrhe
t them?
gfor? For whom? Was it for the Corporation? I\io
such thing. The Corporation had nothing to do with it.
_(Hear.) The matter solely belonged to the interests
of a private company. Suppose they resolved to petition
they could not do with.g the Sheriff—they would
have to sneak up it to the Private Bill-office, and
that he had learned upon the authority of their officer,
the Remembrancer.—(Hsar.) He censidered any such
course as highly derogatory to the character and dignity
of the Corporation of that great city.—(Hear.) Such a
course would damage them materially. As to the gas
question, he contended that with that they had nothing
to do, though, if they were to believe some of the state-
ments, any body might think that the parties could make
gas for nethlng, and get emu, change out,—(Laughter,)

.. .... i_

He cons'dered the present proceeding perfectly ridi-
culous; but as he found most of them hal made up their,
minds, further argummt was tram ar.)
Mr. W. PHILLIPS, as a gas-consumer, suppor.ed the
motion.
Mr. GODSON did so also.
Alderman Sir CHAPMAN MARSHALL opposed it.
After ;%hich Mr. DAKIN br efly repli d, when the
question was put, and the show of hands d (Tired to be
overwhelming in favour of the u:otion. Upun a division
being called fur, the numbers preyed to be:—
For the mot oa ••• ••• 48
For the previous question ... ... 15
Majority ... —33
A petition in accordance with the terms of the motion
was then read and agreed to after tome little oppo-
sition.

The Remembrances having received instructions to
make the necessary arrangements for the presentation of
the same, the Court was adjourned shortly after four
o'clock.

RECEPTIONof GENERAL SIR CHARLES

NAPIER at LEAMINGTON SPA.
On Monday last an influential meeting was held at the
Regent Hotel, Leamington, to determine upon the most
fitting public reception to be given to Sir Charles Napier
whose expected arrival the same evening had previously
transpired. After a suitable form of address had been
adopted, it was resolved that the same should be pre-
sented to the General on his arrival at the railway station,
where a very large concourse of spectators assembled,
including, amongst other principal inhabitants, Mr.
Turner (chairman of the meeting), Major Hopkins,
K.H. (master of the ceremonies), Captain Vandeleur,
Captain Harford, &c., together with a numerous assem-
blage of ladies. Sir Charles and Lady Napier having
alighted, the former was conducted by the M. C. to the
waiting-room of the station, where he experienced a re-
ception of the most enthusiastic and cordial description.
Upon being introduced to the bevy of fair faces by whom
he found himself surrounded, the gallant General very
courteously exclaimed—" This is most kind of you, ladies,
towards an old soldier!"
Mr. TURNER then said—Sir Charles Napier, I have
been deputed, and I consider it to be a very high honour,
to read to you the following address. It would be very
wrong in me to detain you with any observations, inas-
Much as the achievements of the soldier, as awarded by
the acclamations of a grateful country, are more appro-
priate subjects for the page of history than for the
eulogium of the speaker. The document which I hold
in my hand is as follows:—" This address is presented
from the magistrates, gentlemen, local authorities, and
principal inhabitants of Leamington, to General Sir
Charles Napier, &c., assuring him of the pleasure they
derive from witnessing his arrival at Royal Leamington
Spa, and from an opportunity of evincing the high respect
which they feel for his military valour and renown, and
their confidence that the national honour will ever be
promoted by so eminent and courageous a commander;
and that by instilling the soundest principles in the
British army he maintains the military character of our
country and the supremacy of our arms. With these
expressions of attachment and respect, the inhabitants
bid him welcome to their town."—(Cheers.)
Sir CHARLES NAPIER replied to the following effect.
Ladies and Gentlemen,—lt is very hard for me to reply
to your flattering address on the spur of the occasion.
To me it is a most unexpected honour, and, like many
other circumstances which promote our happiness in
life, is the more acceptable on that account; for we
rarely find that those things which are long expected are
BO grateful to the heart as those which happen on the
moment and take us by surprise. I feel in every way
the manner in which I have been received in England;
and your welcome now, when I come amongst you in a
private way, is the more deeply gratifying. I have
studiously avoided public dinners, because I have no
hesitation in saying, to use a common term, that there is
a great deal of humbug about such demonstrations, and
which, in my opinion, neither mark a man's character
nor his feelings. You, however, have received me most
kindly and unexpectedly—l feel it deeply, and thank
you gratetully.—(Cheers.) Now, with the ladies' per-
mission, I will go and look for my wife —(Laughter.)
The Gallant General then retired, amid the waving of
hanakerchiefs, the smiles of the fair, and the enthusiastic
cheering of all present.

ENCUMBERED ESTATES COM.
MISSION (IRELAND). _ _

_ .
The following is a copy of a report dated the 3d,
day of May, 1851, from the Encumbered Estates
Commissioners of Ireland, addressed to his Excel-
lency the Lord-Lieutenant, with respect to their
proceedings under the Encumbered Estates Com-
mission : _ _

" Encumbered Estates COMMig9iol),
Benrietta•street, Dublin, May 3.

" My Lord,—We have the honour to inform yotir Ex-
cellency that, on the 19th ult., we caused two returns to
be transmitted to the office of the Secretary of State for
Ireland in pursuance of a requisition of the House of
Commons. .

6' Those returns are necessarily very voluminous, ns
they contain a detailed account of the proceedings of the
Encumbered Estates Commission down to the :31st of
March, 1851. We think it right, therefore, in addition
to those returns, to submit the following brief report to
your Excellency.
" On the 25111 of October, 1849, this court was opened
for public business.
" The total number of petitions presented up to the
31st of March, 1851, is 1,6;6.
"Upwards of one-half of the estates brought into our
court were under Chancery receivers, and in 147 cases
the proprietors had taken the benefit of the Insolent

Debtors' Act.
" The number of petitions filed by owners is 319, or
about one-filth of the total number presented up to the
date above-mentioned. Several petitions, however, pre-
sented in the names of encambrancers, appear to have
been so presented at the instance of the owners.
" The total number of Court orders (not including a
vast number issued by each Commissioner in chamber) is
5,413, viz.:—
"Conditional orders for sale ... 1,240
" Absolute orders for sale ... 1,036
" Miscellaneous orders ... ... 3,137
" The gross total of the rentals, as set out in the
petitions to 31st of March, 1851, is 1,036,9751. I ls. Sd.,
but the actual amount would probably not exceed
850,0001., as in some cases more than one petition has
been presented for the sale of the same estate; and the
rentals attached to the petitions frequently exceed the
true rentals of the estates.
"The gross total of the encumbrances, as set out in
the petitions filed to 31st of March, 1851, 18
17,971,3211. ls. Id. But several of those encumbrances
being judgments, and other securities collateral with
mortgages and the like, are returned in duplicate in
the schedule, and in this way mentioned twice; and it
sometimes happens, that the same encumbrance affecting
the estates of different owners is mentioned in more
than one petition.
" As to estates sold:—
" The number of estates sold to March 31, 1851, is
253; the total acreage of which, statute measure, is
227,329 A. 3u. 34P. Of this the quantity of arable land
may be about 210,000 acres, or nearly one-sixty-fifth of
the arable land of Ireland, which is estimated in the
latest Poor-law returns to be 13,464,300 acres.
"The rental of estates sold to March 31, 1851, is
107,7071. 15s. Id., or about 120th of the net annual
poor-law valuation of Ireland.
" The total amount of encumbrances on estates sold
to March 31, 1851, as taken from the schedules lodged
with the petitions, is 4,086.1921. 13s. 4d.; but, as before
mentioned, several of these encumbrances are returned
in duplicate.
"The total amount of purchase-money for estates sold
to March 31, 1851, is 1,350,616/. Os. 4d. Of has unt
been
94,404/. 13s. 4d., or about one-fifteenth part,
allowed in payment of enoumbrancers,
who became pur-
chasers.
"The Commissioners have paid out to creditors and
claimants up to this date, 3d day of May inclusive, the
sum of 838,356/. Os. Id.
" The 2 rchas3 estates sold to Ma 31 1851 have boon
one-I:all of whom
disposed of to 587 purchasecrss
are purchasers of lots that 1 respectivelyfor sums not
exceeding 1,0001.
" Property to the amount of about 160,0001. has been
acquired by English or Scotch purchasers (about 30 in
number), as far as can be collected from their addresses,
Salted in the deeds of conveyance.
Estates have sold best in Antrim, Down, Meath,
Westmeath, Tyrone, and Dublin, and at lowest rates in
Clare, Limerick, Tipperary, and Mayo. In the latter
counties the rents reserved are generally eo dispropor-
tional to the value as to afford no true measure of the
income derivable out of the lands; and the heavy peer_
law taxation in the same districts has added to the de-
preciation of value, but a progressive, though slow, im-
provement in the sales is manifest even in those counties.
"As to the rates of purchase generally, it is falla-
cious to estimate the number of years from the published
rentals, which usually represent the rents of 1845 and
previous years, and which, in many instances, were even
then excessive, and far beyond any sums that could pos-
sibly bo collected from the tenants. Besides, the oc-
cupying tenantry of many estates Bold in this court
owed several years' arrears of rent to the former owners,
and much of the land had been exhausted or unre-
claimed and devoid of suitable farm-buildings—a state of
things which would necessarily require a heavy outlay
by the incoming purchasers.
" The Commissioners are of opinion that it would b:
most desirable to authorise them, in fit and proper cases,
I sell (together with the estate) all arrears of rent due
1 at the time G f the sale.

" We have, kc.,
"JOHN RICHARDS,
" MoIINTEFORT LONGFIELD.
" CHARLES JAMES kIARGREIVE.
" To his Excellency the Lord-Lieutenant."

„, . .
THE I3rODIVA rfLOCESSION.—We understand that 1
the committee for the management of the procession at the
ensuing great fair in this city, in,. June
_pext, have conclu-
eo -t
sively determined to have Oa event” celebrated on the
principal
Tuesday. It is also satisfactory to know that
will be made to secure the representation of the
proeesaional
haracter in such a manner as to disarm the most fastidious
except. those who are opposed to
objectors,
awn of 4 de:lc:0103 whatagevero-s-Coventry eikraki.

7- , .
Zy/
7
THE INCOME-TAX.
The Chancellor of the Eichequer has virtatreyaban-
doned the time-honoured abuse of the Income-tax by
his concession to the tenant-farmers. The grievance,
however, in their case, was not in the slightest degree
more onerous than the complicated injustice to which
the oommercial and professional classes are 'exposed
under the operation of the law. The argument of Sir
Charles Wood and his predecessors in office has hitherto
stood thus—" We admit the inequality of the pressure.
We are perfectly aware that we are taxing to a similar
extent the fatness of one man and his neighbour's lean-
ness. We must, however, shut our eyes to a method of
assessment so inequitable, because such is the nature of
direct taxation that, if we once admit of distinctions,
farewell to 'alr benefit to the Exchequer." Such in a
few wards has-been the spirit of-all-the more rational
arguments adduced in opposition to any inquiry into
the operation of the Income-tax. So spoke Mr. Pitt
during the svar; so spoke Sir Robert Peel in the pre-
sence of a deficit, and so spoke Sir Charles Wood the
other day, when there was no war, no deficit, and when
a I unoamentat change in the economic policy of the
country had been fulls e.oeomplislisd. It is clear enough
that the pertinacity of the Minister and the credulity
or submission of the people have at length found
their limit. Inquiry is ueaveidable, and the result
of the inquiry merely a foregone conclusion. Of
course, it is no business of ours to raise objections to
the concession made to the tenant-farmers, but it should
be remembered, at the same time, that they but consti-
tute one of many classes which have for the last ten
years been cruelly handled by the Exchequer. It is, no
doubt, a grievous thing to compel Mr. Bareacres. the
Derketshire tenant, to pay into the Treasury a percent-
age upon profits he,:tild not realise last year. We frankly
recognise the injustice of the levy. But Mr. Bareacres
1 is merely suffering from the hardness of the times.
Another seed-time and another harvest succeed each
other, and his fortunes right-thee-md-ye-E. Sir Charles
Wood has, in his case, attempted to repair the anomaly.
The Chancellor's object is of course to disarm the hoe.
tility of yet another claes of the community, and to in-
terest the tenant•farreera in „support of a burden which
has ceased to gall their rieoks, at any. rate. Such a
course, as a party manoeuvre, may be astute enough;
but the Chancellor of the Exchequer should, in fair-
ness, have waited until
.a similar measure of relief had
been yielded to all parties similarly aggrieved. It would
be by no means a difficult task to show that the te-
nant.farmers did not constitute the class _most se-
verely damaged by the operation of the Income.
tax, as it stood, but as it never will stand again.
Before, however, speaking of , the actual position of
the persona included under Schedule D, we would re-
mind the reader that the argument at this point merely
resolves itself into an investigation of who can lose
moat blood, and Willis:the least inconvenience. All
questions of right or wrong, justice or injustice, are en-
tirely postponed. If we are to offer up Mr. Bareacres,
or Counsellor Silvertongue, or Mr. Dimity, at their
country's shrine, who shall be chosen as the victim?
Few persons who are intimately acquainted with the
. ,
social condition of England will deny that, taking them
in the aggregate, the professional and commercial
classes of the country are at all times living fully up to
their incomes, and we fear, in very many instances,
overstepping that legitimate boundary. Of coarse there
ate such persons in rerun naturit as golden prebendaries
of Durham, as railway lawyers, as merchant princes in
the City—but these are the landlords, not the tenant.
farmers, of English professions and trades; they are the
scanty exceptions to an all but universal rule. Could
we, like Asmodeus, whisk away the roof of the count-
ing-house in which the partners in yonder flourishing
business are striking the balance of their year's
accounts, we might find them estimating losses,
not profits. They have dispatched daily their
huge advertising vans into every nook and corner
of the town; they have sold under cost price, they
have paid salaries, and granted bills to the wholesale
houses, and what remains as the result of their year's
struggle? Merely a similar struggle for another year,
with Basinghall-street in bold perspective in the dis-
tance. If it be said that such a case is somewhat ex-
treme, thus much, at least, is literally true:—Among
fair traders thirty or forty years of strenuous exertion
merely secure to them a pittance for their old age. They
have lived, and possibly have brought up a tamily in the
interval, but a little cottage at Brixton or Camberwell is
their house of peers after the contest of a life. With
the professions we fear it is still worse:"--It-Ja difficult
enough for the great bulk of professional men to do
more than make " both ends meet," as the phrase goes,
at the year's end. Every influent* is against them.
The necessary outgoings of professional men up to a
certain point increase in proportion with their incomes;
the unnecessary expenses in most cases outgo the pro-
portion. It seems so easy at any time, by a little extra
exertion, to restore the equilibrium between income and
expenditure; but the result of the extra exertion is so
seldom applied to its legitimate object. Thus it happens
in ninety-nine cases out of a hundred, that the sole provi-
sion remaining for the families of professional men in
England, when the protecting hand of the husband or fa-
ther is withdrawn, must be sought for in the system of life
insurance. Sir Charles Wood swooped down upon the
annual premiums, and confiscated them to the use of
the public Treasury. Although we are fully prepared
to approach the subject in a more comprehensive spirit,
the time has not yet arrived when we can afford to slur
over the more picturesque operations of this unjust
law. Now is the time, if ever, for the professional and
commercial classes throuehout the country to give their
keenest attention to the subject. The law of 1812 will be
a settlement. not an arrangement. The policy of the
Finance Minister, moreover, appears to give very tole-
rable evidence of his desire to perpetuate the injustice
hitherto indictee upon the most laborious and struggling
classes of English sceiety. We are very fir from saying
that, even as tar as the other schedules are concerned,
there is not ample room for incoiry and improvement.
Under Schedule A. for example, it is urged, and with
much appearance of reason, that fair deductions are not
allowed for the ever-recurring outlay of landlords. If
this be so—and the subject has never to our knowledge
been fairly investigated—there is room for complaint
and ground for redress. So in the case of annuitants,
termors, clerks receiving salaries in Government others.
It would, in point of fact, be eitlicult to say who is not
aggrieved under the present crude and ill-digested system
of levy. Tile assessment, as at present practised, is
more worthy of a Turkish or Egyptian Pasha than of
a country in which there exists au universal knowledge
of arithmetic and some general notions of political mo-
rality.— Times.