The Sun.
London, England, 1851-03-07 00:00:00

NAVAL INTELLIGENCE.

119ar-Admiral Berkeley, C. 8., M.P., accompanied by
Captain Henderson, C. 8., of the Blenheim, and Mr.
Aplin, flag. lieutenant to Admiral Superintendent Pres-
cott, C. 8., embarked on board the Sprightly, Master.
Commander Allen, at eight o'clock yesterday morning,
and proceeded to Spithead, to inspect the Cumberland,
70, Captain Seymour, and Vulcan, screw steam-trans-
port, Master-Commander Penn. Having remained on
board each ship about an hour, the Admiral returned
into Portsmouth Harbour, and visited the Vengeance, 84,
Captain Lord Edward Russell; after which be repaired
on board the Excellent, gunnery-ship, to witness the
shell practice going on on board.
SHELL PRAC FICE FROM THE EXCELLENT,

PORTSMOUTH.
PORTSMOUTH, THURSDAY.—The trial of shells was
resumed this day under the direction of Captain Chads,
on board the Excellent. The weather was favourable,
and in consequence; there was a much larger attendance
of officers than yesterday. Rear-Admiral Berkeley,
Colonel the Honourable H. Dundas,, Captain Sir
Thomas Hastings, Colonel Lewis, Captain Hender-
son, C. 8., nearly all the captains of the navy
in commission, Captain Stopford, and all the
officers studying at the Royal Navel College were
present. The shells fired to-day were Captain Moor-
som's percussion, similar to those fired yesterday, and
their great accuracy in bursting on striking the object
was much admired. Yesterday nearly 100 shells were
fired, and we understood that out of that number 14 only
did not burst, and these struck the water only. Yester-
day also eight solid shot were fired at the iron butt
(section of tho Simoom) for the purpose of showing their
vffoct to Admiral Berkeley and Sir Thomas Hastings.
The shot en striking the iron broke in small pieces, the
splinters flying in all directions.
To-day the shell practice was at the short range and
medium range—the targets were perforated in all direc-

tions; about 70 in 80 shells were thrown with the same
effect as to bursting as yesterday, and we have no doubt
but these percussion shells will be adopted and brought
into general use in the naval service. Being percussion
shells that burst onLthe striking, there is no difficulty
about the fuse, and consequently there is little danger in
handling them, and no cutting for short range.

To-morrow some other shells aro to be tried, we be-

lieve concussion, the invention of Mr. Moore, of Wool-
wich. These shells have before been tried with consi-
derable success, and are said to be very accurate also in
their bursting. This trial, we believe, is to decide which
are the best for general use in the navy.
Fairy, Royal yacht-tender. went out to Spithead, and
along the measured mile, on Wednesday, having shipped
a screw of " two threads," with which she goes faster
and has less vibration than the ono with three threads.
She has gone alongside the coal depot for fuel. We un-
derstand that her services will bo required either on
Saturday or Monday to convey her Majesty, Prince Al-
bert, and the Court, to Osborne. _ _

Prince Regent, 92, Captain Harris, went into the angle
dock at Portsmouth yesterday. She has got her topsail
yards on deck, and struck her topmasts, and it is said
will have a new mainmast, which is said to be defective;
if the latter be the case, it would have been much better
that she should have been dismantled altogether before
paying off, as her crew were doing nothing for two days,
and could have done it with speed. With only a few
seamen, it is now a work of some difficulty.
Apollo, 8, troop-ship, Commander Rawstorne, embarked
at Queenstown on Monday the 94th Highlanders, and
sailed for Corfu on Tuesday.
Ferret, 8, and Express, 6, are ready for commission at
Devonport.
PLYMOUTH, MARCII s.—Her Majesty's steam•sloop
Styx sailed yesterday for Falmouth with a detachment
of the 4th Regiment, to relieve a detachment of the same
Rrgiment, for wrne time stationed at Poodcnnis Cgole.
The Devon lighter arrived on Tuesday, with stores
from Fulmrnith.

Lieutenant Drury, Royal Marines, having, in compli-
ance with the wishes of the Lords of the Admiralty, sur-
rendered the office of QuartermaLter, has resumed duty
as Lieutenant.

APPOINTMENTS.
WooLwictr, MAncu 6. Commander:: Henry C.
Hawkins (1812), and George Kenyon (1843), to the
Coast Guard.
Lieutenant James B. Kinsman (1846), to the Coast
Guard.
Midshipmen S. W. bl:;y, A. H. Alcton, C. T. Hill, W.
IL Go,)ld, J. C. Tucks, Alexander Bulien, and George
G. Duff, to the Prince Regent. 90, at Portsmouth.
Y.val Cadets W. A. K. Craven, Henry T. Davies, C.
C. Eden, C. W. Thackerey, Alexander Murray, and A.
W. Inglis, to the Prince Regent.
REDUCTIONS IN DER MAJESTY'S DOCKYARDS.
The estimates required to be Toted for She year 1551,-

[PRICE SD.

2, for the wages of artificers in her Majesty's dockyards
will be 10,000/. less than they were last year 1850-51;
and the estimates for the wages of artificers and labour-
ers in the steam factories at Woolwich dockyard will be
12,838/. less for 1851-2 than they were in 1850-1. This
result arises from the less number of men employed in
the mouth of January of the present year than were
voted for in the estimates of 1850-1. The number now
employed at Deptford is 557 instead of 581, being a re-
duction of 24. The number at Woolwich 996 instead of
998, being a reduction of 2. The number at Chatham
1,597 instead of 1,607, being a reduction of 10. The
nu.nbcr at Sheernr'ss 1,031 instead of 1,046, being a
reduction of 15. The number at Portsmouth 2,333 in-
stead of 2,351, being a reduction of 18. The number at
Plymouth 2,125 instead of 2,158, being a reduction of 33.
At Pembroke the number is 898 instead of 880, being
an increase of 18, making a total reduction of 84. The
number of men at the Woolwich steam-factory in Janu-
ary last was 600 instead of 668, being a reduction of 68;
and the number at Portsmouth 464 instead of 487, being
a reduction of 23, or a total reduction of 91. The vote
to be taken for training and exercising the dockyard ar-
tificers is 9,000/. for 1851-2. The vote for 1850-1 was
10, 0001.

HER MAJESTY'S LEVEE.
The Queen held a levee (the second this season) yes-
terday afternoon, in St, James's Palace.
Her Majesty and Prince Albert arrived from Buck-
ingham Palace at two o'clock, escorted by a party of Life
Guards, and were received by the great officers of State.
Before the levee the Queen gave audience to Lord
Joh❑ Russell.

Her Majesty and Prince Albert entered the Throne
Room attended by the Duchess of Norfolk and the Vis•
countess Canning, Ladies in Waiting; the Lord Steward,
the Lord Chamberlain, the Master of the Horse, the
Groom of the Stole to the Prince; the Earl of
Morley, Lord in Waiting; Lord George Lennox,
Lord in Waiting to the Prince; the Comptroller of
the Household; Lieutenant-Colonel Hon. C. B. Phipps,
Keeper of her Majesty's Privy Purse; Colonel Hon.
Charles Grey, Private Secretary to Prince Albert; Lieu-
teeant•Colonel A. Nelson ILood, Groom in Waiting;
Lieutenant-Colonel Francis Seymour, Groom inlWaiting
to the Prince; Lord Alfred Paget (Clerk Marshall),
Equerry in Waiting; Lieutenant-Colonel Hon.Alexaeder
Gordon, Equerry in Waiting to the Prince; and Messrs.
Gordo❑ and Forbes, Pages of Honour in Waiting.
The Queen wore a black silk train trimmed with crape,
and a black silk petticoat also trimmed with crape. Her
Majesty wore black ornaments for the head-dress.
His Royal Highness the Duke of Cambridge was
present at the levee, attended by his Equerry in Waiting,
Lord Williana Paula.

The diplomatic circle was introduced, when the fol-
' lowing presentations to the Queen taok place:—
By the Netherlands Minister—Major-General Baron
Nahuys van Burget.
By the Sardinian Minister—Le Comte de Persano,
commandant de la frigate Sarde le Governolo.
By Signor de Amaral—Le Chevalier de Almeida, Por-
tugal Lieutenant de la Marine Imperiale de Brazil.
By Senor de Rivero—M. Fabricio Caceres, attache to
the Peruvian legation.
The diplomatic circle was attended by M. Bartholeyns
de Fosselaert, attacte to the Belgian legation; Baron de
Cetto, Bavarian Minister; Baron do Brunnow, Russian
Minister, and M. Gabriel Kamensky, conseiller du
ministere des finances de Russia; General Prince Castel-
cicala, Neapolitan Minister, and M. G. Canofari, secre-
tary of legation; Chevalier Bunsen, Prussian Minister;
Count de Reventlow, Danish Minister, and Count Revent-
low Criminil, attade to the legation; Count Schimmel-
penninek, Netherlands Minister, and Baron Stratenus,
councillor to the legation; Baron de Rehausen, Swedish
and Norwegian Minister ;',Mr. Abbott Lawrence, Minister
from the United States of America; Mr. Bancroft Davis,
secretary of legation, Colonel T. B. Lawrence, attaché
to the legation; and Col. Van Allen; Senor I. Isturitz,
Spanish Minister, and Mr. J. T. Comin, first secretary
of legation; the Marquess d'AzegliQ, Sardinian Minister,
and le Comte Louis Corti, secretary of legation; M.
Tricoupi, Greek Minister; Cabouly Effendi, gkaa6
d'affaires of the Sublime Porte, and Sadit UiiivWcornd
secretary of the embassy; M. do blarasoalChi, French
charge d'affaires; M. do Sault, second secretary .of the
embassy of France, and M. Sanfpayo, attache to the
embassy ; Chevalier de Riberio, Portuguese charge
d'affaires; M. J. .T. de Amaral, Braylian-: .chtlbge:
d'affaires; M. Francisco do MOTT), Peruvian charge
d'affaires; and M. Emilio do Althaus, attache to the le-
gation; Baron Koller, Austrian chargé d'affaips ; Vis-
count Palmerston, G.C.8., the Queen's principal Secre-
tary of State for Foreign Affairs; and Lieut.-Colonel the
lion. Sir Edward Cust, her Majesty's Master of
the Ceremonies.

The general circle was attended by the Lord Chancel-
lor, the Lord President, the First Lord of the Treasury,
the Secretary of State for the Home Department, the Se-
cretary of State for the o.2loz:cies, the Right Hon. Sir
Francis Baring, the Chancellor of the Exchequer, the
President of the Board of Control for the Affairs of In-
dia, the Marquis of Clanricarde, the Captain of the Ho-
nourable Corps of G-eetiernen-at-Arms, the Captain of
the Yeoman Guard, the Marquis of Anglesey, Gold Stick
in Waiting; Lord Monteagle, the Comptroller-General
of the Exchequer; the Speaker of the House of Com-
mons, Sir Edward Disbrow°, his Majesty's Envoy Ex-
traordinary and Minister Plenipotentiary to the Court of
the Netherlands; the Rev. J.Vane, the Deputy-Clerk of
the Closet in Waiting ; Mr. Tyler, Lieutenant of the
Honourable Corps of Gentlemen-at-Arms ; Colonel
Wood and Colonel 11. Bentinck, Aid, s-de-Camp to her
Majesty ; Colonel McDouall, 2d Life Guards, Silver
Stick; Sir George Hayter, Kt., and K.S.L., M.A.S.L.,
Principal Painter of History and Portraits in Ordinary
to her Majesty ; Mjor Harmer, Standard-Bearer of
the Honourable Carps of Gentlemen-at-Arms ; Cap-
tain Curling, Adjutant of the Honourable Corps of
Gentlemen-at-Arms ; Lieutenant-Colonel Fitzmaurice,
Adjutant of the Yeoman Guard • Colonel Sir Fre-
derick Smitb, Gentleman Usher to the Privy Chamber
in Waiting; Captain the Hon. Mortimer Sackville West
and Lieutenant-Colonel Diggle, Gentlemen Ushers to
her Majesty in Waiting; Mr. Arthur Blackwood and
Mr. Edward Hobhouse,
Gentlemen Ushers to her Ma-
jesty; Captain C. G. Blake,
R.N., Gentleman Usher to
his Royal Highness Prince Albert in Waiting; Colonel
Chaplin (Coldstream Guards), Field-officer of Brigade
in Waiting; Captain Newdegate (Coldstream Guards),
Adjutant in Brigade Waiting.
The following Noblemen and Gentlemen had the ho-
nour of being presented to her Majesty:—
Commander Hy. Baker, R.N., on'promotion, and re-
turn from foreign service, by Sir Charles Roth:
li.C. B
Mr. A. Barker, by Mr. James H. Hamilton, M.P.
Rev. Charles Baring, on appointment as chaplain-in-or-
dinary to the Queen, by Sir George Grey.
Mr. George Montagu Berford, Bengal Civil Service, on
return from India, by his tether, Capt .in Bertord.
Bishop of Bomby, on_ return from India, by Lord
Broughton.
Lieut. W. Booth, R.A., on obtaining his commission, by
the Master-General of the Ordnance.
-Major-General Bourchier, on appointment to the Colo-
nelcy of the 3d Dragoon Guards, by the Duke of,
Wellington.
Major John Bower, on return from India, by Lieut.-
General Sir Peregrine Maitland.
Dr. Bremner, on appointment to the Royal Marines, by
Colonel Parke, C.B.
Mr. Harman Brenckley, by Viscount Sydney.
Cornet C. A. G. Browne, on appointment to 4th Light
Dragoons, by Major-General Brotherton.
Ensign Carlisle, on appointment to,the 75th Regiment,
by Hon. Henry Berkeley, M.P.
Commander T. Cochran, R.N., on promotion, by Ad-
miral Hon. Sir Bladen Capel.
Dr. Coote (Radcliffe Travelling Fellow), on going abroad,
by the Earl of Devon.
Captain Adolphus F. Cotton, on appointment to her
Majesty's Hon. Corps of Gentlemen•at-Arms, by Lord
Foley.
Lieut. Frederick Crotnartie, R.A., on obtaining his
commission, by the Master-General of the Ordnance.
Mr. Philip Crawley, Coldstream Guards, on his marriage,
by General Earl of Strafford.
Captain H. E. Delacombe, R.M., on promotion, by Co-
lonel John Owen, C.B.
Lieut. _ James Daubeny, by his uncle, Major-General

Daubeny.
Lieut. F. Clare Ford, by Lieut.-Colonel Lord George
Paget.
Rev. Dr. J. Prockenden Frowd, by the First Lord of
the Admiralty.
Mr. Edmund Grattan, her Britannic Majesty's consul
for the State of Massachusetts, on return from Ame-
rica, by Viscount Palmerston.
Lieut. P. Harrington, on appointment, Royal Marines,
by Colonel Parke.
Lieut. Arthur Harrison, on appointment, R.A., by the
Marquis of Anglosea.
Lieut. C. E. Harvey, on appointment to the corps of
Royal Engineers, by Major-General Btu°Yne'as Right Hon. John Hatchell, M.P., on appointment
At-
torney-General dney.
Mr. W. Webb Hayward, by Viscount Si
for Ireland. by Sir George Grey.
Dean of Hereford, by Lord Johdn i
Lo Chancellor.e
on appointmen`
Mr. Huggins, Q.C., oy the --r
Captain William Henry Holmes, 1 A 'to
by Rear-Admiral Dundas.
LheorrdMFajoelebyty..'s lion. Corps of Gent emen-at- rms, by
LMire'ulit...ecnoryionll,rgrp'%ll,..olC(l,"Gronadier Guards, on promo-
ac:
Lie tiom India, by
,Eb.yv.Clo.on.nejleSrviriso, rclnHroetnuyr.mn
Lord
Broughton.
Commander Henry Kent, R.N., on return from Jamaica,
by Earl Grey.
Lieut. Kent, 77th Regiment, by Colonel Freeth.
Colonel Thomas Leighton, on return from by
India,v
Licur.-General Sir Thomas Leighton.
Mr. Charles Hugh Levinge,429th Regiment, by General
the Earl of StraTurd.
Ensign L!ewellyn, by his Sather, Major-General Llew-
LieulitYeinl'ant Charl. s Luxmore, on return from foreign
Mr. Norman Macdonald, on a
service, by Mr. Pugh, M.P. P
, and —uperinteli d
bofe
rAi
aci Lil ou,
s.no tc
ffi c e
bythe Lord Chamberlain.
Majur Charlf a M‘Doun
poc.innt in
traenttheasLCoordmpetrboolm:er
.
di, on promotion, by Mr. Ri-
chard Mayne.
Brevet•Majur Maitland, Grenadier Guards, 012 Pro'.
*VP OF QUeliii WX rotegriao Aloitlaud•

--"l'Lleutenant Edwin Markham, on obtaining his commis-
- —its 714 in the Royal Artillery, by the Master-General of
the Ordnance.
ELsign C. J. Merriman, by Colonel Sir Frederick
Smith.
Major-General Milman, on appointment to the colonelcy
of the 82d Regiment, by the Duke of Wellington.
Captain Bryan Milman, on return from the Mauritius,
by Major-General Milman.
Commander William Morris, on return from China on
paying off her Majesty's sloop Arab, by Sir F. Baring.
Hon. Henry Parnell, by the Right Hon. Colonel Dawson
Darner.
Lieut. Georze Paynter, by Lieut.-General Clitherow.
Cornet the Hon. Edwin B. Portman, by Lord Port-nan.
Hon. Wm. H. B. Portman, by Lord Portman.
Lieut.-Colonel Pratt, R. 11., on promotion, by Colonel
Parker.
Don Domingo Sarignon, of Mexico, by the Spanish Am-
bassador.
Captain Sayer, King's Dragoon Guards, by Lord Mar-
cus Hill.
Dr. G. Shaw, on return from India, by Lord Brougton.
Captain Henry Shuttleworth (Trinity House), by the
Duke of Wellington.
Ensign F. S. Stanton, by Colonel Sir Frederick Smith.
Ensign P. Stewart, by Colonel Sir Frederick Smith.
' Mr. Alfred Tennyson, on appointment as Poet Laureate
to her Majesty, by Lord Monteagle.
Captain Thesiger, Grenadier Guards, on promotion, by
Colonel Sir Ord Honyman.
Mr. Thomas Vance (Dublin), by ;Mr. Joseph Napier,
M.P.
Lieutenant F. Walton, on appointment to Royal
r,Ma-
rines,entenabnyt Colonel Parke,
tyL
Ci.eßn.tenant.
Colonel William
Pottinger.
Rev. Walter M. Wright, on appointment Caplain Royal
Artillery, by the Master. General of the Ordnance.
Captain Charles Lennox Wyke, her Majesty's Consul at
Hayti, by Viscount Palmerston.
Lieutenant W. L. Yonge, on obtaining his commission
in the Royal Artillery, by the Master-General of the
Ordnance.
Stsff-Surgeou E. H. Blakeney, by Viscount Gough.
The following gentlemen presented addresses to her
Majesty:—

Lord- Dunsany, against the Papal Aggression, from
the ministers, churchwardens, and inhabitants of Stone-
gate, Sussex._

Mr. Nicholay, chairman of Metropolitan Parochial
Representatives, two addresses agreed to at public meet-
ings of St. Pancras and St. Ann's, Soho, praying for the
abolition of the window-tax, and no return to taxes on
importation of food.

Her Majesty's Body Guard was on duty in the Palace
as usual, under the command of Captain Phibbs, the
Exon in Waiting.
The Queen and Prince Albert, attended by the Royal
suite, returned to Buckingham Palace after the Levee.

COURT CIRCULAR,
Their Royal Highnesses the Duke and Duchess de
Nemoura visited her Majesty yesterday at Buckingham
Palace.

His Serene Highness Prince Victor of Hohenlohe
Lauenbonrg left Clarence-house, St. James's, on Wed-
nesday evening for Dover en route to Venice.

THE INCOME-TAX.
LORD BROUGHAM'S RESOLUTIONS.
The following are the resolutions on the subject of
the income-tax which Lord Brougham laid on the table
of the House of Peers last evening:—
" 1. That a direct tax upon income ought never to
be resorted to unless in some great emergency of public
affairs, when an extraoninary expenditure may become
unavoidable for a time, or in some pressure upon the
finances of the country which can be sustained by no
other means.
"2. That it behoves the Parliament, as faithful guar-
dians of the people's rights and interests, to take care
that during the temporary existence of this tax its pres-
sure shall be distributed is such a manner as shall make
it be most easily and most patiently borne.
" 3. Thus, with this view, it is expedient to make a
distinction between income arising from capital of every
description and income arising from labour merely, levy-
ing a smaller proportion of the latter income than the
former.

" 4. That, with the same view, it is expedient to make
a distinction between income possessed by persons who
have only an interest in the same for their lives, or for
some lesser term, and income possessed by persons who
have an interest in the capital whence the income arises,
levying a larger proportion of the latter income than of
the former.

" 5. That it is neither consistent with justice nor with
sound policy to levy a greater proportion of tax upon
larger incomes than upon smaller; and that an exemption
of even: the smallest incomes from the operation of the
tax can' only be justified upon the supposition that their
owners are wholly unable to pay it..
64That no modification can remove its inquisitorial
operation, which is equally vexatious, whatever be the
sums levied, and falls exclusively upon seine classes of the
community, while other classes escape from it only by
being compelled to pay in a larger and unequal pro-
portion.

" ". That no modification can remove the injustice and
inconsistency of making money previously invested in
improvements, or in trade, and which yielded for some
years no income, pay us soon as it yields the expected
profit, this imposition being, in fact, a tax, not upon in-
, come, but upon capital.
" 8. That, besides all its other defects, an income-tax
is objectionable as offering, by the facility of raising its
amount according to the supposed exigence of the
public service, a constant temptation to extravagance
on the part of the Government, removing the most
effectuil check upon improvident expenditure, and dis-
pensing with the necessity of backing a revenue in re-
trenchment.

" 9. That this tax being of all others the worst,
with the exception only of taxes upon food, upon law
proceedings, and upon knowledge, it ought on no ac-
count to farm part of the ordinary revenue of the
State, but to cease with the necessity which alone could
justify its imposition.

10. Thai, white it is the duty of the people to bear
those burdens which are necessary for tupporting the
credit of the country and maintaining the security of its
widely-extended dominions, it is equally the duty of
Parliament to afford them every procurable relief, by
enforcing strict economy in all the departments of the
public service; by discouraging all proceedings which
may endanger the continuance of peace, and by adopting
whatever measures may best conduce to the improve-
ment of our national resources."

SALE OF ENCUMBERED ESTATES.
DeBLXN, WEDNESDAY.—The extensive estate of
Francis and Walter Butler, in the county of Galway,
was )esterday sold by the Commissioners. It was setup
in six kts, and fetched 11,4001, a sum, as stated by Mr.
Lewis, the solicitor having the carriage, of the salt, to
be loss by 20,000/. than the encurnbr“nces upon the pro-
perty. -.lle following are the principal lots:—
Lot I.—The demesne and house of Cr egg„ with the
towniands of Searitl and Knot:l4.l)y, silo,ito in the
bur or Kilcart-on, and sat:! county of Galw7iy, c.-qi-
-I,iinirie in a:1 667e4 Ir. 39p. stAtnte inea,urt, or 4124.
2r. 31p Waht.rtioii ny,asure, let and value', at ill, 31:rly
rent 427/. 7s. Tithe rent-charge 71, 4.. 71. Net
profit rent, according to the rental, 4201. 9s. sd. Grif-
fith's valuati..n, 2881. 19c Ild. Mr. Eyre Evans was
declared the purchaser, in trust for the petitioner, for
4,000/. The were only two competitors fur the lot.
Lo: 2.—Towniand of Ballygegan, iu said last men-
tioned barony and county, containing 109 a. 2r. 18p.
statue measure, let to one tenant under a lease for three

lives (two dead), and for 31 years from the Ist of May,
1825, tet the yearly rent of 661. Also the townlands of
Barra and Drumgooaun; the entire containing 379 a. 2r.
7p. statute measure, and let valued at the yearly rent of
2231. 6s. 13d. Griffith's valuation, 1731. 12s. 8d ; tithe-
rent charge, 41. 14s. 10d. Quit rent, 31. 7s. Islet
profit rent, per rental, 2151. 4.. Old. Mr. Eyre EvAs
became tho purchaser of this lot, in trust for the peti-
tioner, for 2,6001.
Mr. Eyre Evans also purchased the four remaining
lots.