The Sun.
London, England, 1851-01-02 00:00:00

By order of his Excellency the Commander-in-
Chief,

H. T. TUCKER, Lieutenant-Colonel,
Adjutant-General of the Army.

REDUCTION OF INCOME-TAX. IMPORTANT TO
TENANT-FARMERS.-An. application has been made by the
Income-tax Commissioners for the Yeovil division to the
Board of Inland Revenue, to ascertain whether they ought
to make any reduction in the amount of income-tax assessed
on tenant-farmers in cases where their rents had been re-
duced; and the answer received from the Board is to the
effect that, in all cases where there hrs been a bowl fide re-
duction of rent, there might be a reduction of the income-
tax in the same relative proportion. The tax must be
assessed on the net amount of rent actually paid, or for
which the tenant is really liable, and not on the nominal
amounts at which the farm is rented. It is highly impor-
tant to the tenant-farmers of the kingdom that this should
be widely known, for that which is done in one district is of
course applicable to the country at large; we hope, there-
fore, that our contemporaries generally will take cognizance
of this circumstance and make it known to their readers.—
Sherborne Journal.

SUICIDE OF THE COMMANDER OF THE RIFLEMAN.
-It is with unfeigned regret that we announce the death of
Lieutenant Branch, late commander of the Rifleman, 8, screw-
schooner, at Brazils, and son of that most gallant and dis-
tinguished officer, the late Captain A. B. Branch, K.H., who
died some time since of cholera, in Greenwich Hospital.
The Rifleman was ordered to sea from Rio, and was pro-
ceeding at the rate of about eight knots, when the com-
mander, who bad been confined to his cabin from illness, in
a fit of delirium rushed out, knocked down a corporal of ma-
rines who attempted to stop him, and jumped over the aide
cf the vessel. The Rifleman was immediately hove to, boats
were lowered, but all in vain. Lieutenant R. H. Dalton,
second lieutenant of the Rifleman, was appointed by the
Admiral to the vacancy.

At the half-yearly meeting of the Canada Company
held on Tuesday, the usual dividend, after the rate of six per
cent. per annum, was declared. The land sold to December
12, 1850, was 11,095 acres, at 13s. 4d. per acre, and 1444
leased was 110,493 acres ; total, 121,588 acres. This ex-
ceeded the amount disposed of to the same period of 1849,
by 39,500 acres, The receipts in Canada to December 12
were 46,203/. Is. ld., exceeding the amount collected in 11349
by 21,C001. The meeting passed off harmoniously.
ill bef Nova
BISHOPRIC Or NOVA SCOTIA.—It is stated in
clerical circles that
w the Right Rev. Dr. Edward Field, Bishop
of Newfoundland,
Scotia,
rendered
ieandN:acant by the death of the Right Rev. Dr.
The bishopric of Newfoundland is likely to be con-
isucgoiea
ferred on the Rev. Dr. Bridge, Archdeacon of Frederickton,
New Brunswick.

DIE BISHOPRIC OF MORAY AND ROSs.—We un-
derstand that the Right Rev. D. Low. LL.D., Bishop of
Moray and Ross, has intimated his resignation of that office
his advanced years and increased infirmities having rendered'
him unable tor the due discharge of his duties.—Elgin
Durant.

THE ARCTIC EXPEDITION.—LIVERPOOL, WEDRES•
DAY.—Accounts from the Sandwich Islands, dated October
19, announce the arrival of her Majesty's ship Herald, Cap-
tain Kellett, on the 16th, from Behring's Straits, after a vain
search for the expedition under Captain Collinson. Unhap-
pily the Herald brings no tidings of Sir John Franklin ;
and as the season was fast closing, it is to be apprehended that
for some time to come we must look to the northern coast of
the North American continent in the Canadian route, and to
Dr. Rae's and Lieutenant Noulens' exertions, fur further
tidings of the lost expedition.
ROYAL COLLEGE OF SURGEONS.—The following
gentlemen, having undergone the necessary examinations for
the diploma, were admitted members of the college, at a
special meeting of the court of examiners, yesterday even-
ing:—Mr. John Maule Sutton, Greenwich, a volunteer to
proceed to Jamaica, to afford relief to the, cholera patients;
and Mr. Henry Forester, Camden-villas, Camden-town.
(IssaT;sivtnileePoto.or.er-Tolat hliraesz.,liosyn)altlhya btbeen
with being drunk and dis-
TEMFEBANCE
annsiunbbjeerctooff remark (says
charged
orderly was greater at tlis partietiLr period than during any
portion of the year. This year, however, it is satisfactory to
state that the number of " drunk and disorderlies" was very
small for the Christmas season, and even below the average
of ordinary occasions. The Bridewell books, on the 215th,
recorded only 23. prisoners of the above class, and of these 14
were charged with being booked for safety, and only nine
with being drunk and disorderly.
Yesterday the committee of the Association for
Promoting the Relief of Destitution in the Metropolis, and
for improving the condition of the poor, by means of paro-
chial and district visiting, under the superintendence of the
Bishop of London and clergy, made a report of the progress
of the various provident societies in connexion with the asso-
ciation. During the past year the deposits of the poor so
aided were, 36 societies, 28,552 depositors, and the amount
13,3661. The rapid increase of these societies is ehown by the
following. In 1845 there were 12 widish A 1744 Wallah
and th' amount 1,4014

[The following appeared in our Third Edition of
last night :---]

SPAIN.
The Chamber of Deputies rej,%cted on the 23d two
of the six amendments against the grant of the
authorization to levy the tax(..s after the Ist of
January, and adjourned to the 27th ult.
The Clamor Publico announces that General
Figueras would resign the War Department for the
Presidency of the Supreme Tribunal of War and
larine. Count de Vista Hermosa would in that case
succeed him as Minister of War.