The Sun.
London, England, 1851-12-03 00:00:00

EVENING, DECEM

should be no coquetry in the matter; but there should
be, at once, some expressive reception to encourage him
in his suit, and indicate, " you are the man for us." As
an expositor of the feelings of a very large section of
the electors, we took the freedom to intimate, in our last
number, that Mr. Montagu Chambers might hang his hat
up, as soon as the worthy Admiral had taken his off the
peg, and make himself quite at home. We should not
have spoken so decisively, if we had not been aware of
the very strong feeling which exists in the borough in
favour of the candidate; not alone from local associa-
tions and professional reputation, but from the delicacy
and high sense of honour and political propriety which
induced him to withdraw from the recent election, in
order to avoid any embarrassment to the party to whose
support it might be supposed he would more immediately
appeal.—Kentish Mercury.

EQUALISATION OF THE LAND-TAX.
TO THE EDITOR OF THE SUN.

read in your excellent journal of the 18th
inst., with much satisfaction, the equitable decision of
the Land-tax Commissioners at Wymondham, Norfolk,
on the appeal of the Rev. W. B. Ilurnard.
The principle involved in that decision was a recogni-
tion of the provisions of 38 Geo. 111., cap. 5, wherein it
is expressly enacted that, upon proof of an unequal as-
sessment of land-tax in any individual case, the remedy
lies in re-assessing the district, and the local com-
missioners are authorised and required to act accord-
ingly.
It is now three years since the ancient assessment of
land-tax in this parish was, without notice, disturbed,
and another constructed upon the basis of the poor-
rate assessment, of which the immediate effect was to
augment the chargs upon the tithe-owner by more than
double the amount that had been paid from time imme-
morial.
Upon appeal to the local commissioners, and with
the valuable assistance of Mr. S. Miller's book on the
land•tax, I claimed rQdress, as charged considerably over
the equal pound-rate, pleading the 7th and 84th sections
of the Act of Parliament.

The Commissioners deferred the case, with a view
to more complete satisfaction upon the point of over-
charge, upon which, at the next meeting, no doubt
whatever remained. The Inland Revenue-office was
thereupon advised of the matter, and the instructions
from Mr. Keogh were shortly received, dissuading the
local commissioners from re-assessing: the district, from
motives of expediency and to avoid trouble. The rate
was in consequence confirmed, and I was recommended
to pay the land-tax under protest, which I have done.
The Act of George.lll. pronounces the decision of
the Commissioners final. I therefore, in course of
time, made a statement of the case to Sir George
Grey, as one of extreme hardship and injustice, having
entered upon ny benifice, and commuted the tithe
upon faith of the permanency of the practice which
had so long prevailed. An official communication as-
sured me that the case had been inquired into, but
could not be remedied.

Now, Sir, in :he printed correspondence relative to the
land-tax, furnished by order of the House of Com-
mons, I find the refusal to re-assess districts defended
by Mr. Keogh in the following terms:—
" The amount of land-tax charged on the:division has
been apportioned in quotas in the several parishes
during a period of nearly two centuries, and property
has been bought and sold, and otherwise dealt with, on
the faith of the permanency of the practice which has so
long prevailed."
" The board ate so impressed with the opinion that
any attempt of the kind proposed would be attended
with such difficulties and confusion, and would, more-
over, be replete vith so much injustice, that they are
quite prepared, inthe event of any rule for a mandamus
being obtained, tc direct the solicitor of this department
to take the necesstry steps for opposingit at the expense
of the revenue."
From this passage it is admitted that the disturbance
of the division assessment :of land-tax would be incon-
venient and unjust, and yet the disturbing force made to
act upon individuals, in a parochial re-assessment, with
whatever amount of injustice and oppression, is to be the
order of legislation under this same Board of Inland
Revenue, and so the law of the land is to be set aside by
a board of commissioners, I humbly submit, of no com-
petent authority.
In further illustration, I appeal to the following par.
ticulars:—
Value of the benefice, subjeet to parochial
and other rates, per annum £287 0 0
Ancient land-tax
New assessment
If assessed by an equal pound rate of Bd. in
the pound, I ought to pay
Your obedient servant,
H. E. PRESTON,
Nov. 27, 1851. Incumbent of Tasburg, Norfolk
Note—Where the word district is used, read division..

MARKET INTELLIGENCE.
(From the Lcndon New Price Current, Dec. 2.)
SUGAR.—To-day there was no more activity in the
West India Sugar market, and a good business was con-
cluded. For brown and inferior yellow sorts full rates
were obtained, and a small advance for better qualities
of yellow and grey. In all 750 hhds &c. were sold, in-
cluding at auction 210 hhds Barbadoes, which realised
full terms, and 6d per cwt above last week's prices for
beat yellow. The rates obtained were for low to mid-
dling yellow 32s 6d to 35s 6d, good to fine 36s to 40s,
middling and good grainy 35s 6d to 38s.
REFINED.—To-day home dealers operated with more
freedom in Refined goods, and rates rule firm at 43s to
48s for low to fine Grocery lumps. In Crushed Sugar
little is doing for exportation, and sales are easily made
at previous terms.
MAURITIUS.—This afternoon there was no public sale
of Mauritius Sugar, but privately purchases to a fair
extent was made at fully former rates.
EAST INDIA.—This afternoon there was an increased
demand for Bengal Sugar, and an advance of 6d per
cwt was obtained for white and grainy ; whilst other
sorts supported the former value. At auction 4,140 bags
were sold, good and fine grainy yellow realised 37s 6d
to 40s 6d ; Benares, ditto 37s 6d to 398, damp and
washed 35s ed to 38s 6d, mid to good like Mauritius 31s
to 34s 6d, date yellow, 25s to 295, and brown ditto 22s
to 24s per cwt.
FOREIGN.—To-day Foreign Sugar was held for last
week's rates, but there was little business concluded pri-
vately, and none was submitted to public sale.
COCoA.—Purchases have again been small in West
India. There are sellers of red Trinidad at 38s to 40s
for low to middling, at 41s to 46s for good to fine, grey
35s to 383. Operations are trifling in Foreign, and there
are sellers of Bahia and Para at 26s to 275. Guayaquil
32s per cwt. Stock is 2,000 bags smaller than at this
date in the past season.
MoLaasxs.—To-day West India Molasses were in
good request, and since Friday about 800 puns have been
sold nearly all at lls per owt.
COFFEE.—To-day there was firmness on the part of
merchants, and only one small parcel was submitted to
public sale. The home and export demand was however
small by private treaty; yet sound Native Ceylon can-
not bo obtained under 39s 6d per cwt. The market is
not expected to remain long in a quiet position, as
clearances continue upon a large scale.
TEA.—Holders of Congou are reluctant to sell at any
further reduction, still there is no decrease of supply, and
transactions have been upon a small scale; the value of
low and ord quality is 7d to Bd, good common 8d to 9d,
medium 9id to 92d, blackish leaf 10d to I lid, superior
and Pekoe kinds is to is 6d; the lower descriptions are
least in request. Oolong is, however, in good request; at
the same time purchases can easily be made at from
9d to Is 2d for low to good, fine Is 3d to is sd. In
Souchong transactions are small, although ord can
be obtained at 8d to 10d, mid to good 10d to
Is 3d, floe is 4d to 2s. The limited transactions in
Green have been at barely previous rates, and large
parcels are on offer. For Hyson of ord and common
quality rates rule at is to is 3d, good to fine is 4d to 2s,
superior 2s 2d to 2s 8d; Gunpowder Canton 8d to Is,
Hyson kind is Id to 2s 6d, fine 2s 8d to 35 4d; Imperial
Canton 10d to is Id, Hyson sort is 2d to 2s 6d, and
Young Hyson 10d to 2s 7d. In Scented Orange Pekoe
little is doing, and there are sellers at from 9d to is 4d,
fine is 5d to is 9d. The demand is small for Flowery
Pekoe, although common and mid can be obtained at Is
to is 4d, and better sorts is 5d to 2s 10d per lb.
RICE.—Privately extensive transactions have taken
place in East India, and stiffer rates are obtained. About
12,000 bags have been disposed of, besides 5,200 bags
Madras at auction, which sold at 8s to 9s for mid and
good Pinkey ; 1,400 bags Bengal, ord and fine fine white
9s to 108 6d, sittings Bs. The value of cargo is 7s 9d
to Bs, Arracan and Pearl Barley 8s to 9s per cwt.
In cleaned operations are upon a large scale; Patna
1 ls 6d to 16s, broken 10s to 1 ls, and town dressed
Carolina 21s to 275. American is worth 17s to 18s, and
supply is scanty. Sago is offering at 15s to 17s for
small pearl, and Sago Flour 123 to 135; few purchases
however have been made. Farina raet with a slow sale
at 13s to 14s. Of Tapioca 146 barrels Rio at auction
were disposed of at 2id to 4id for ord to fair. In
Arrowroot more business is doing; Bermuda at I Id to
Is ld, other sorts of West India at 3d to 7d, and East
India at ld to 2d per lb,
SALTPETRE.—A fair business has been transacted,
and prices ranged firm, there being a limited supply;
at auction 1,326 bags Calcutta were disposed of at 25s
to 25s ed for mid quality 141 to 7* per cent refraction;
and 388 bags Madras at 26s to 265 6d for good colour
refraction 21 to 31 per cent. The value of good to fine
Calcutta is 26s to 28s. British Refined is in good
request at 29s to 29s 6d. Nitrate of Soda is still held
for 14s 6d to 15s. For arrival there are sellers rather
under existing terms.
PIMENTO.—To-day at public sale 39 bags sold at 4.id
for ord quality.
GINGER.—Public sales to-day of 100 brls went at the
previous value, and realised from 40s to 60s for low and
mid.
PEPPER.—To-day a fair demand prevailed, and full
rates were obtained: at auction 1,350 bags Malabar were
sold at aid to 3id for heavy, and damaged 24d to 3kd
per lb.
CLOVES.—Purchases are on the incas
ree, and at auc-
tion 103 begs Bourbon sold at 6id to 6141 for good, and
at 6d to bid for damaged.
SPIRITS.—OnIy limited transactions have taken place
in East India Rum, and is 3d to is aid proof' is the
value. Leeward Island met with little notice, and rates
range at is 4ii to Is ed proof. Demerara is offering at
rather lower rates, and only small parcels her been sold
at 2s 2d to 2s 3d for 32 to 40 over proof. Fine Jamaica
is in good request at from 3s 2d to 4s 4d !Jr' 34 to 38
over; sales are, however, small in mid and good at 2s 7d
to 3s for 32 to 34 over, and ord 30 to 32 over at 2s 4d to
2s 6d. A good deal has been done in Brandy, and on
the part of merchants there is confidence. Cognac
best brands of the vintage of 1850 realised 4s 5d to 4s 7d,
1849 ditto 4s 8d to 4s 10d, 1848 ditto 5s 2d to 5s 4d,
1847 ditto 5s 7d to 5s 9d, older 6s to 6s 6d, low to mid
2s 10d to 4s, and Bordeaux 2s 2d to 2s 4d. Trade is
brisk for British made Spirit at 98 8d to 90 9d nett cash,

and Gin at 8s for 22 undo'. proof. A fair business is
doing in Geneva at Is 7d to is 8d for common, and
is 9d to 2s for fine.

PROYISIONS.—There is a reluctance on the part of
the trade to operate in Irish Butter, and arrivals con-
tinuing on a large scale, amounting to 87,800 firkins
for the past week, prices have a downward tendency.
Carlow, Clonmel, and Kilkenny eau be obtained at
793 to 84s, Waterford 633 to 78s, Cork 78s to 81s,
Limerick 72s to 765, Tralee 71s to 725, and Sligo
80s per cwt. Dutch has been operated in with cau-
tion, and there being a plentiful supply rates are on the
decline. Holland of fine quality selling at 76s to 82s,
inferior 56s to 66s ; Friezland, fine 88s to 90s,
other sorts 74s to 80s ; Groningen, fine 65s
to 70s, inferior 603 to 64s ; Emden and Leer,
fine 70s to 745, other sorts 62s to 683 ; Kiel, fine
90s to 925, and inferior 75s to 80s. Imports were
16,000 casks for the past week. English met will a
slow sale at 70s to 98s, and fresh 10s to 12s per dozen
lbs. Bacon has not improved in value, the demand,
however, is not brisk; Irish sizeable at 43s to 46, heavy
41s to 433; Hambro from 389 to 423. Imports were 4,700
brls for the past week. In Middles sales have been small,
and there are sellers of Irish at 403 to 433. For Lard
the market is inactive, and prices have given way, Irish
bladdered selling at 503 to 575, and American 453 to 50s.
Few buyers of Hams are to be met with; Irish and Eng-
lish can be obtained at from 483 to 60s. The value of
Edam Cheese is 305 to 40s, Gouda 30s to 365, and Ksuta
17s. There is scarcely any demand for inferior barrelled
Beef, but new Irish India is wanted at 100 s per tierce on
board, and choice mess at 80s to 955. The demand is
good for prime mess Pork at 62s 6d per barrel, and new
India at 1103 to 120 s per tierce.
FRUlT.—Although there has been an extensive busi-
ness concluded in Currants, merchants are disposed to
sell new at 32. to 375, and old at 21s to 293 per cwt.
Clearances have been highly important during the
last few days, but there is a plentiful supply.
For Valencia Raisins a brisk sale exists, new
at 33. to 375, and old at 22s to 28s. In Turkey
pulled Figs larger sales have been made, and new realise
405 to 703. Muscatels sell more freely at from 45s to 755,
superior 80s to 90s. French Plums are at presant dealt
in with caution at from 56s to 1103, and Prunes at 20s to
223 per cwt.
CocumEAL.—To-day at auction 38 bags Honduras
were sold at 23 9d to 3s for low to good silvers, these are
fall rates.

Ititorco.—Deliveries of East India continues, and are
now equal to the previous season, both for home con-
sumption and export, but stock is 50,000 chests larger.
There is little business doing for any purpose, yet
there are not sellers under the rates of the last
Quarterly sales. Spanish not cheaper; there is, how-
ever, little business doing. Flores can be obtained at
4s 10d to ss, Sobros 45 to 4s 9d, Cortes, good to fine 3s
6d to 4s, middling 2s 9d to 3s 3d, very low and ordinary
Is to 2s 6d. Carracca ordinary to good 2s 8d to 38 10d
per lb.
TALLow.—Although large transactions have taken
place in Russian on the spot; still not the least improve
went in prices has occurred. Fine old yellow Russian
selling at 36s to 39s 6d, and new at 37s to 37s 3d per
cwt. At auction 250 cks wrecked Petersburgh sold at
33s 9d to 35s 9d. For delivery operations are upon a more
extended scale at 36s 6d up to the close of the year;
and 37s to 37s 3d for the early part of 1852. Home
melted sells morefreely, but can be obtained 36s 6d to 375,
net cash. Other sorts of Tallow are purchased with more
freedom, but are offered at previous rates; at auction
150 cask Australian were mostly disposed of at 35s to 37s
for Sheep ; 268 pkgs South American 34s to 36s , and
66 casks East India 38s to 38s 3d per cwt. Prices are
Is under this time last season, and stock is 20,000 casks
larger, whereas the increase in deliveries is only 1,500
casks.

OILS.—The stock of Cod continues to increase, and
there are tellers at 321 to 321 10s per tun, but few tran-
sactions have taken place. Southern remains in good de-
mand, and supply being small stiffer rates are obtained
311 10s to 331 lOs having been paid for low to fine. In
Seal purchases have been small; pale is offered at 321 to
321. 10s, brown and yellow 291 18s to 301 10, straw and
tinged 31/ to 31/ 10s. Sperm is not cheaper; sales are,
however, small, and 84/ to 861 is the value of fair to fine.
Headruattter is still wanted at 921 to 95/. Olive is at
present attracting little attention, and merchants
are more inclined to sell Gallipoli at 411 lOs
to 421, other sorts 39/ to 401. In Rape Seed Oil
a good business has been done at better prices, pale
realising 325, brown 31s to 31s 6d, and Foreign Re fined
33s 6d to 345, Linseed Oil is offering at a further reduc-
tion, yet transactions have been small, at 26s 6d on the
spot, and at 25s 6d to 26s 6d for delivery according to
periods. Lard Oil is scarce, and held for 42s to 505.
Palm is not much in request, and fine can be obtained at
265. Cocoa Nut has been operated in with reluctance.
Ceylon and Cochin can be obtained at 32s to 345, and
Sydney 28s to 30s.

[The following appeared in our Third Edition of
last night :—]
LA W INTELLIGENCE.

COURT OF QUEEN'S BENCH, Dec. 2.

QUEEN ON THE PROSECUTION OF KENNEDY V. ALLEYNE

AND OTHERS.

(Continued from our Afternoon Edition of yesterday.)

ALL THE DEFENDANTS FOUND GUILTY.

At the close of Lord CAMPBELL'S charge, a bill
of exceptions was tendered by Sir F. Thesiger on behalf
of the defendants, but it did not transpire which part of
the summing up was objected to.
The jury then retired, and after an absence of about a
quarter of an hour they returned into court with a
verdict of Guilty against all the defendants upon the
whole indictment.

Mr. JAMES prayed the immediate judgment of the
Court, and stated that tho prosecutor was anxious to
recommend M'Geachy Alleyne to mercy.