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

COURT CIRCULAR.

__—
Their Royal Highnesses the Duke and Duchess de
Nemours visited her Majesty yesterday at Buckingham
Palace.

his Serene Highness Prince Victor of Hohenlohe
Lauenbourg left Clarence-house, St. James's, on Wed-
ne.selsy evening for Dover en route to Venice.

THE IN COME-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 extraoroinary 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 in such a manner as shall make
it be most easily and most patiently borne.
" 3. That, 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.
6. That no modification can remove its inquisitorial
operation, which is equally vexatious, whatever be the
sums levied, and falls exclusively upon scree 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
.nconsistency of making money previously invested in
improvements, or in trade, anu which yielded for some
years no income, pay as soon us it yields the t xpected
profit, this imposition being, in fact, a tax, not upon in-
come, but upon capital.
8. That, besides all its other defect:, an income-tex
is objectionable as offering, by the utility of raising its
amount Lccording to the supposed exigence of the
public servic, a constant tk mptation to extravagance
on the part of the Government, removing the most
efftctull check upon improvident expenditure, and dis-
pensing with the necessity of seeking a revenue in re-
trenchmew.

•
9. That this tax being of all others the worst,
with the exception only of taxes upon 'ood, upon law
ororeeding4, and upon knosvh.dge, it ought tn i.o ye.
o.,unt tosf win ps.rr of the ordinary r•venue of (tie
Ste.t!., but to cease with the necessity which alone could
jw.tily its imposition.

" 10. Thai, while it is the duty of the people to bear
those burd,ns which are nee, ssary for ruppnrting the
credit of the country and maintaining the security of its
widely.extended dominions, it is equally the duty of
Parliament to tiff ird them every pro,:urabie reltet, by
emorcing strict economy in all the departments of the
public service; by discouraging all proceedings which
may endanger the continuance'of pczco, and by adopting
whatever measures may best condu::e to the improve-
ment of our national resources."

SALE OF ENCUMBERED ESTATES.
DUBLIN, WEDNESDAY.--The extensive estate of
Francis and Walter 13utler, in the county of Galway,
was yesterday sold by the Commissioners. It was set np
in six lets, and fetched 11,4001, a snm, as stated by Mr.
Lewis, the solicitor having the carriage of the sale, to
be less by 20,000' than the encumbrances upon the pro-
perty. The following are the principal lots:—
Lot I.—The demesne and house of Cregg, with the
towzdands of Sesta and Knoclitoby, situate in the
barony of Kilcarton, and said county of Galway, con-
taining in all 667 a. Ir. 39p. statuto measure, or 412 a.
2r. 31p. plantation measure, let and valued at the yearly
rent of 427/. 7s. Tithe rent-charge 71. 4s. 7d. Net
profit rent, according to the rental, 4201. 98. sd. Grif-
fith's -.aluaticn, 2881. 19% 11d. Mr. Eyre Evans was
declared the purchaser, in trust for the petitioner, for
4,000/. The were only two competitcrs for the lot.
Lo 2.—Towniand of Ballygegan, in said last men-
tioned barony and county, containing 1090. 2r. IBp.
statue measure, let to one tenant under a lease for three

lives (two dead), and for 31 years from the Ist of May,
1825, at the yearly rent of 661. Also the townlands of
Ba:ra and Drumgooaun; the entire containing 379 a. 2r.
7p. statute measure. and let valued at the yearly rent of
2231. Gs. 13d. Griffith's valuation, 1731. 12e. 8d ; tithe-
rent charge, 41. 14s. 10d. Quit rent, 3/. 7s. 11-id. Net
profit rent, per rental, 2151. 4*. Op. Mr. Eyre Evans
became the purchaser cf this lot, in trust for the peti-
tioner, for 2,6001.
Mr. Eyre Evans also purchased the four remaining