The Sun.
London, England, 1851-08-12 00:00:00

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1851.
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N°. 18,373.] LONDON, T UESDAY -t
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AUG UST 12 : .
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ARGUS LIFE ASSURANCE COMPANY,
39, THROGMORTON-STREET, BANK;
And 14, PALL-MALL.
Chairman—THOMAS FAR NCOMB, Esq„ Alderman.
Deputy-Chairman—WlLLlAM LEAF, Esq.
Richard E. Arden, Esq. Kupert IngleV, Esq.
Edward Bates, Esq. Thomas Kelly, Esq., Alderman.
Thomas Camplin, Esq. lJeremiah Pitcher, Esq.
lames Cliff, Esq. • Lewis Pocock, Esq.
J. Humphery, Esq., Ald. M.P.
AUDlTORS—Professor Hall, M.A. ; J. B. Shuttleworth, Esq.
PHYSICIAN—Dr. Jeaffreson, 2 Finsbury-square.
SURGEON—W. Coulson, Esq., 2, Frederick's-place, Old Jewry.
CONSULTING ACTUARY—Professor Hall, M.A., of King's College.
SOLICITOR—WiIIiam Fisher, Esq., 19, Doughty-street.
ADVANTAGES OF ASSURING WITH THIS COMPANY.
In addition to a large subscribed capital, Policy holders have the
security of an Assurance Fund of Three Hundred and "I' wenty
Thousand Pounds, and an Income of 74,0001. a year, arising from
the issue of upwards of 7,000 Policies.
BONUS, Oil PROFIT BRANCH.
Persons Assuring on the Bonus system will be annually entitled
to 80 per cent. of the profits on this branch (after payment of five
yearly Premiums) ; and the profit assigned to each Policy may
be either added to the sum assured, or applied in reduction of the
Annual premium
NON-BONUS, OR LOW PREMIUM BRANCH.
The Tables on the non-participating principle afford peculiar ad-
vantages to the assured, not offered by any other Offlce—for where
the object is the least possible outlay, the payment of a certain sum
is secured to the Policy-holder, on the death of the Assured, at a re-
duced rate of Premium.

IMPORTANT TO READ.

ELEGANCE AND ECONOMY COMBINED, AND SILVER

JUDGE HALIBURTON'S NEW WORK.
Now ready, in 2 vols., 2ls. baund,
THE ENGLISH IN AMERICA.
By the Author of
" SAM SLICK," " THE OLD JUDGE," &c.
"A most attractive work."—Standard.
"Invaluable for its accuracy and impartiality."—Hcrald.
" The cleverest volumes Judge Haliburton has ever produced."—
Messenger.
" It is needless for us to say of any work from the pen of this emi-
nent writer that the style is lively 'and entertaining, and that these
volumes are amongst the most deserving works which the literature
of the present year has brought tort',.."—Morning Post.
Colburn and Co., Publishers, 13, Great Marlborough-street.

You stated, in answer to a former question, that the
income-tax charged upon the other schedules was ten
per cent., but upon schedule (B) in England 7i per
cent., and in Scotland five per cent. Was it not ra-
ther that the same rate was charged upon all incomes,
anly that the mode of arriving at the income of sche-
dule (B) was that it was assumed to be three-fourths
of the rent and half of the rent?—That is the
effect, but not the terms in which the duty is
imposed.
They were not different rates of tax ?—They were
not actually different rates. The imposition of the
duty under Sir Robert Peel's Act is as follows :
" For all lands, tenements, and hereditaments in
England there shall be charged yearly, in respect of
the occupation thereof, for every 205. of the annual
value thereof, the sum of 33-cl. ;" that is half the
amount of 7d. " For all lands, tenements, and
heritages in Scotland there shall be charged yearly.
in respect of the occupation thereof, the sum of 2}d."
Mr. Wilson's observation, I apprehend, applies to the
exemption—persons having farms in Scotland of less
than 4501. a year are exempt; persons having farms
in England under 3001. a year are exempt; but the
duty is imposed at the rate of 3fd. upon the amount
of the rent in England, and of 20. in Scotland.
Was the wording of the Act of 1806 similar to
that, only varying in the amounts ?—Yes; the
words are :—" There shall be charged in respect of
the occupation thereof, for every 20s. of the annual
value thereof, the sum of 9d..'" that is, in England;
and in Scotland 6d. The Act of the 5 and 6 Vict.
follows precisely those terms.
CHAIRMAN—You have stated that the amount in

SUPERSEDED.
Nos. 41 and 42, BARBICAN.

SEND EIGHT POSTAGE STAMPS, and by
return, and post free, you will get a handsome teaspoon of
CHARLES WATSON'S SOLID ALBATA PLATE.

This beautiful material has now enjoyed an unparalleled success
for ten years. It has survived all other solid substitutes; has gone
the circuit of the globe ; has been tested for its sweetness and
purity, in all climates, for every domestic use ; and, however uto-
pian it may appear to the sceptical reader, C. WATSON stakes his
reputation on Its possessing all the essential attributes of silver, both
in wear and sweetness.

His establishment also contains every article in electro-plate, from
the most neat and simple to the most costly and recherche. Knives
and Forks, Paper Tea-Trays, Dish Covers, and an endless variety of
Jewellery.

Eleetro-
Albata Plate. Good Strong
Threaded. plated Electro-
Fiddle. Fiddle. Threaded.
Fidd'e.
---
Doz. Doz. Doz. Doz. Doz.
s. d. s. d. s. d. s. d. s. d.
Table Spoons • • 16 6 21 0 30 0 45 0 63 0
Table Forks •• .. 16 6 21 0 30 0 45 0 63 0
Dessert Spoons.. 12 6 16 6 25 0 136 0 43 0
Dessert Forks .. 12 6 16 6 25 0 36 0 42 0
Tea Spoons •• • • 5 6 8 0 13 6 18 0 30 0

A WEDDING RING AND A GUARD RING for 215., both of
them sterling gold and stamped. Parties at any distance, by cutting
the circle of their finger on a piece of card, and enclosing it with a
Post-office order, will have them sent by return of post.
This is an agreeable and pleasant mode of purchasing these arti-
cles, and saves a personal application.
A Gold Chain for either Lady or Gentleman, weighing half an
ounce, 40s. ; an ounce, 80s.
L A MPS.—TIIE PATENT CANDLE LAMPS have obtained for
themselves a deserved and unrivalled superiority, and reasonably so.
Oil Lamps are most offensive to the smell, and the ephemeral Cam-
phine emits such smut and unwholesome effluvia as to injure health
and rain dresses, &c., whilst the Candle Lamp is inodorous and pure.
CHARLES WATSON invites the public to an inspection of the
above, in every variety, commencing with the Queen's Lamp, from
2s. to 265. ; the mid size, from 12s. to 355. ; and the magnum, from
355. to five guineas. Candles for the above at the lowest price in the
trade.

PREMIUM TO ASSURE £lOO.

WITOLE TERM.

Age. I One Year. iSeven Years.'

. With Profits. Without Profits.
£1 15 10 £1 11 10
2. 5 6 2 0 7
3 0 7 2 14 10
4 6 8 4 0 11
6 12 9 6 0 10

20 £0 17 8 £0 19 1
30 1 1 8 1 2 7
40 1 5 0 1 6 9
50 1 14 1 1 19 10
60 3 2 4 3 17 0

One-half of the " Whole Term" Premium may remain on credit
for seven years, or one-third of the Premium may remain for life as a
debt upon the policy at 5 per cent., or may be paid off at any time
without notice.

Claims paid in one month after proofs have been approved.
Loans upon approved security.
Theausdioal-officlere attend every day at Throgrii6lion=istreet at a
. .

quarter before two o'clock.

E. BATES, Resident Director.

BRITANNIA LIFE ASSURANCE
COMPANY.
1, Princes-street, Bank, London.
Empowered by special Act of Parliament, 4th Viet., cap. 9.
DIRECTORS.
CBAIRMAN— Colonel ROBERT ALEXANDER, Blackheath Park,
Kent.
William Bardgett, Esq., 149, Fenchurch-street.
George Bev!ngton, Esq., Neckinger Mills, Bermondsey.
F. P. Cockerill, Esq., Shadwell, and Twickenham.
George Cohen, Esq., Shacklewell-lane.
Miles Coventry. Esq., White Hart-court, Lombard-street.
John DreweA, Esq., 4, Princes-street, Bank.
Erasmus Robert Foster, Esq., Cold Harbour-lane, Camberwell.
T. S. Girdler, Esq., 7, Tokenhouse-yard.
H. L. Smale, Esq., Doctors'-commons.
BANKERS.
Messrs. Drewett, Fowler, and Fowler, 4, Princes-street, Bank.
SOLICITORS.
Messrs. M'Leod and Stenning, London-street, Fenchurch-street.
ADVANTAGES OF THIS INSTITUTION.
Halt Credit Rates of Premium.
Persons assured according to these rates are allowed credit (with-
out security) for half the amount of the first seven annual premiums,
paying interest thereon at the rate of five per cent. per annum, with
the option of paying off the arrears of premiums, at any time, or
having the amount deducted from the sum assured should the policy
become a claim. _ _

COMMUNION SERVICES or all sizes. "
ESTABLISHED in I79s.—Address, 41 and 42, Bszbican.
Merchants, Shippers, &c., allowed a liberal discount. • -
A Catalogue sent post free. All goods exchanged if not ap-
proved of.

Carriage paid to any part of the kingdom.

APPETITE AND DIGESTION IMPROVED.

T EA and PERRINS' WORCESTERSHIRE
ALA .SAUCE imparts the most exquisite relish to Steaks, Chops
and all Roast Meat Gravies, Fish, Game, Soup, Curries, and Salad
and by its tonic and invigorating properties enables the stomach to
perfectly digest the food.
The daily use of this aromatic and delicious Sauce is the best safe-
guard to health.

Just published, price Is.,
VIESMERISM.—The Edinburgh Review, Mr.
CORNE WALL LEWIS, and the Rev. Dr. MAI TLAND on
MESMERISM—a communication from a Gentleman in England to
a Friend in France.

11. BaiWere, 219, Regent-street.

NEW WORK ON STRICTURE AND SPERMATOR It IREA.
Just published, Bvo., in cloth, price 3s. 6d., by post (free), 45.,
A TREATISE on the CURE of STRICTURE
of the URETHRA ; containing the True Reasons why that
Disease so often assumes such an intractable character; with Rules
and Instructions for the successffil Treatment of every Form of
Urethral Contraction, based on the results of extensive and pro
longed experience. To which is added, Practical Observations on
the Treatment of Spermatorrhcea by Cauterization.
By F. B. COURTENAY.
"These who complain most loudly aro those only who know not
how to use the common instrument& . . . . The prac-
tice of surgeons has been marked with all kinds of violence, and in-
difference about the simple cure of diseases, .and a passion for
operations, and all the excesses and horror of surgery."—John Bell.
H. Bailliere, 219, Regent-street, London.

UNGERF ORD .HALL, STRAND.-
Notice is hereby given, that BOUTON'S DIORAMA of ST.
MARK'S CHURCH at VENICE and the ILLUMINATED
BAZAAR are now open to the public.

BOND'S PERMANENT MARKING INK,
the original and by far the best, requiring no preparation,
offers the surest means of protection for pvery variety of household
linen and wearing apperel; against loss or mistake, tbr which reason
be careful to ask for the genuine article, prepared by the inventor,
JOIIN BOND, 28, Long-lane, West Smithfield, City, London. Sold
by most Chemists, Stationers, and Medicine Vendors. Price ls. a
bottle.

THE INCOME-TAX COMMITTEE
(Evidence of Charles Pressly, Esq., continued from
The Sun of yesterday.)
CHAIRMAN—The additional duty of 11 per cent.
was to be on every subsequent assessment to the sth
of April, 1805 P—Yes; it left the exemption, how-
ever, in respect of incomes under 601. a-year, and
the graduated scale between that amount and 1501.,
as well as the relief clause with reference to chil-
dren, in exactly the same state as under the Act of
1803.

Sold by the proprietors, Lea and Perrins, 6, Pere-street, Oxford•
street, London, and 68, Broad-street, Worcester; also by Messrs.
Barclay and Sons, Messrs. Crosse and Blackwell, and other Oilmen
and Merchants, London ; and enerally by the principal dealers is
sauce.

N.B. To guard against imitations, see that the names of " LEA
and PERRINS" are upon the label and patent cap of the bottle.

ROYAL ACADEMY OF ARTS,
TRAFALGAR-SQUARE.

Butdid it not, in section 37, give power to charge
the owner for tenements under 101. ?—Yes.
Will you state what was the next Act ?—The next
Act 4 think, was in 1806, brought in by the Lord
Henry Petty, chapter 65. That increased the duty
to 10 per cent., and repealed the 45th Geo. 111., cap.,
49, and certain parts of 43d :Geo. 111., cap. 122. By
that Act an alteration was made in the mode of
charging the dividends arising from the public funds,
by providing that the Bank of England should make
the assessment and deduct the tax, instead of requir-
ing the individuals to make a return for assessment.
A. material alteration was also made by this Act,
with regard to the exemption from the tax, which
was taken away altogether from incomes arising
from realised property, such as lands, tenements, di-
vidends, and interest money, except in 'the fol-
lowing cases : cottages not exceeding 40s. a-
year, belonging to, and occupied by, the
owners, who were not otherwise charged ; pro-
perty not exceeding the annual value of 51., be-
lenging to labourers whose wages did not exceed
30s. per week ; profits arising from properties belong-
ing to ecclesiastical persons in right of their churches,
profits of mines and quarries ; and annuities for
life or for terms of years under 60/. a-year, charged
upon any property by deed or will. The exemption
on profits of trade, instead of being continued to per-
sons having incomes under 60/. a-year, was limited to
sums under 501. a-year, and these are the reasons

Age.

Half Premium for
Seven Years.

£ s. d.
1 1 9
1 9 2
2 2 6
3 6 8

E. R. FOSTI

ANDREW F.

Detailed prospectuses, and every requisli
mode of effecting assurances, may be obtai
the office, 1, Princes-street, Bank, London;
throughout the country.

Whole Premium after
Seven Years.

4 s. d.
2 3 6
2 18 4
4 5 0
6 13 4

:R, Resident Director.

Secretary,

to information as to the
fined upon application at
or of the several agents

ECONOMIC LIFE ASSURANCE SOCIETY.
6, NEW BRIDGE-STREET, BLACKFRIARS.

Established 1823.
Empowered by Act of Parliament, 3 William IV.
DIRECTORS.

CrWasiAN—Right Hon. Sir iTFRANKLANT. LEWIS, Bart., M.P.
DEPUTY Cuitemsti—HENßY FREDERICK STEPHENSON, Esq.
The advantages offered by this Society are :
ECONOMY combined with Security, and Lower Rates of Premiums
than those of any other office, which entitle the assured to participate
in the profits, and considerably lower than those of any other Mutual
Assurance Society. _ _

The WHOLE of the PROFITS are divided every fifth year among
the Assured, and a Bonus is added, after the payment of the Fifth
Annual Premium to every Policy effected on the participating Scale,
if a claim accrue thereon prior to the next division of profits.
The BONUSES declared at the three former divisions (arising
from three-fourths only of the profits), averaged 16, 31, and 36 per
cent, respectively on the amount of Premiums paid.
The BONUS declared in 1349 (arising from the whole of the pro-
fits), being the result of the operations of the Society during the last
five years, upon the Mutual Principle, averaged 62y, per cent. on the
Premiums received.

Life and Reversionary Interests purchased.
LOANS :ranted on such Policies as arc purchasable by the Society.
Prospectuses and full particulars may be obtained on application to
ALEXANDER MACDOXALD. Secretary.

THE LONDON INDISPUTABLE LIFE
POLICY COMPANY.

No. 72, Lombard-street and 24, Connaught-terrace.
TRUSTEES.
Richard Spooner, Esq., M.P.
J. Campbell Renton, Esq., M.P. I James Fuller Madox, Esq.
Richard Matins, Esq., Q.C. I William Wilberforce, Esq.
The POLICIES are INDI;PUTABLE, in terms of the Deed of
Settlement of the Company, duly registered, and are not, therefore,
dependent for their validity on the construction to be put upon pre-
vious statements or the official papers which preceded them, or upon
reports, prospectuses, or other varying documents. They are thus
rendered CERTAIN FAMILY PROVISIONS, AND NEGOTIABLE
DOCUMENTS OF SECURITY. . .

LAST WEEK.

Notice is hereby given, that the EXHIBITION of the ROYAL
ACADEMY will FINALLY CLOSE on SATURDAY next, the 16th
instant, at SEVEN O'CLOCK PRECISELY.

Admission (from Eight o'clock till Seven), One Shilling—Catalogue,
One Shilling.

JOHN PRESCOTT KNIGHT, R.A., Secretary.
Exhibitors are requested to send for their Works on Wednesday,
the 20th, or Thursday the 21st.

The GREAT EXHIBITION and the ROYAL POLYTECHNIC
INSTITUTION.

Owing to this important improvement in the practice of life
assurance, the progress of this company has been rapid from the
commencement of its business, and is steadily advancing.
ALEXANDER ROBERTSON, Manager.

CLERICAL, MEDICAL, AND GENERAL
LIFE ASSURANCE SOCIETY.

Notice is hereby given, that the usual DIVIDEND of 5 per Cent.
(less income-tax) on the paid-up Capital on the Shares of the Society,
will be payable at this office, on and after WEDNESDAY, the 20th day
of August inst.

ACT OF PARLTAMENT.—Tn consequence of the powers con-
ferred by an Act obtained in the Session of 1851, the provisions of
which came into operation on the let of last month, advantages and
privileges will accrueto all persons now assuring to an extent greater
than can be derived from most other offices. The particulars are set
forth in a Report and a new Prospectus, to be procured (free of ex-
pense) by addressing a line to
GEO. H. PINCKARD, Residenf Secretary.
99, Great Russell-street, Bloomsbury, London.

All the most interesting Deposits at the Great Exhibition will, in
turn, be lectured on at the

OYAL POLYTECHNIC aSTITIITION.
11, The present Lectures are on the Chemistry of the Minerals
at the Great Exhibition, including the precious Gems, Crystalisa-
tions, &c., by J. H. Pepper, Esq. - Popular Lecture by Dr Bachhoffner
on the recent Total Eclipse of the Sun, with splendid Diagrams, show-
ng the appearances which actually occurred on the line of Totality.
—The Rotation of the Earth, exhibited by Foucault's Experiments.
—The great economy of Cooking by Gas explained.—A Lecture on
the History of the Harp, by Frederick Chatterton, Esq., with Vocal
Illustrations.—Two Series of splendid Dissolving Views.—Diver and
Living Bell, &c.

Admission, Is.; Schools, Half-price.
Open daily from Half-past Ten to Five, and every Evening from
Seven till Half-past Ten.

LAURENT'S GRAND CASINO,
Licensed by Act of Parliament.
ARGYLL ROOMS, GREAT WINDMILL-
STREET, ST. JAMES'S.
Sole Lessee, Charles Emile Laurent, jun., 57, Brompton-Knare.)

_ OPEN EVERY EVENING.
With LAURENT'S UNRIVALLED BAND.
Principal Cornet-a-Pistons, M. Boulcourt.
Doors open at Half-past Eight o'clock—Dancing to commence at
Nine and terminate at Half-past Eleven o'clock precisely.
Admission. One Shilling.

BATTY'S GRAND NATIONAL
HIPPODROME, Kensington.

OPEN DAILY.

Unprecedented success has attended this Establishment, which
has become the most popular and fashionable entertainment in
London.
The Performances will embrace the whole of the well-known ta-
lent of the Equestrian Corps. The principal features will be the
Chariot Races, with other scenes, on a scale of novelty and grandeur
never before introduced to the British public.
Doors open at Five. Performance to commence precisely at Six.

THIS DAY, August 12, Madame Palmyre Garneron will make
her Fifth Ascent in her Balloon the Rainbow, precisely at Six
o'cicck. The doors on this occasion will be opened at Four, in
order to afford the public an opportunity of witnessing the inflation
in the centre of the arena.

THE ROYAL PROCESSION TO
PARLIAMENT.
Few prorogations have excited so much interest as that of the
Parliament in 1851. It is preparatory to a dissolution. Will the
same Parliament ever meet again, are questions which arise among
politicians, but cannot be answered. The Parliament is rarely al-
lowed to die a natural d ath, and the present is drawing nearly to its
close, and may be dissolved before Christmas, taking advantage of
the calm which succeeds a stormy session, and frim the benefit de-
rived from the absence of all political excitement ; meanwhile
everybody is on the qui wive, providing for the Sporting season, and
the rush to the Establishment of E. MOSES and SON for SHOOTING
COATS, FISHING COATS, and DARE-WEATHER DRESSES,
of all kinds, reminds one of the crowds at the Crystal Palace.
It is impossible to conceive the effect of the display of seasonable
Clothing, comprising lightness, durability, style, elegance, and
comfort. Every variety of material and design that the most
ingenious artists and the best workwomen can invent and execute,
may be seen at the great Mart in Aldgate and the Minories, or the
noble West-end Branch Establishment, in New Oxford-street, corner
of Hart-street. A Gentleman can, when dressed in one of
Messrs. E. MOSES and SON'S new and fashionable Sporting Coats,
bring his gun to his shoulder or throw a fly with as much freedom as
if he had no Coat on, and yet defy the weather, for they throw off
the water like a duck's back, and are, nevertheless. thin, light, and
beautifully ventilated; in fact Messrs. E. MOSES and SON have
made Sporting Coats, among other things, a study, knowing that
Perfect freedom of action, lightness of material, a good fit, a certain
degree of style and elegance, and durability, are all necessary to
make a gentleman really enjoy sport. It is, therefore, with the
highest confidence that Messrs. E. MOSES and SON invite all
Gentlemen, about to leave town, to visit either of their enor-
mous Establishments, to inspect their numerous and various dresses
for the season, which they will at once see cannot be surpassed, and
certainly not equalled in London at double the price. Evey article
is marked in plain figures, and no deviation is ever made under any
circumstances, and no sooner is a garment purchased than it is
replaced. Hundreds of the best workmen are constantly employed
under
the best artists and cutters, and Gentlemen who prefer to be
measured can to suited in an incredibly short time.

Mr. Batty has much pleasure in announcing to his Patrons that
on THURSDAY, August 14, there will be a Grand DAY PER-
FORMANCE. Doors open at One, to commence precisely at Two.
The entertainments in the Evening as usual. _ _ _

Private Boxes - -
Admission to the Reserved Seats
First-class do. - - -
Second do. - - - -
Third do. - - -

E. MOSES and SON,
London City Establishment, 154, 155, 156. and 157, 311nories, 83,
44, 85, and 85, A I,i.—o••
-...ate, opposite the Church, all communicating.
London West-end Branch, 506, 507, 508, New Oxford-street, 1,2,
Ind 3, Hart-street, all communicating.
Bradford " Yorkshire" Branch, 19, Bridge-street.
Sheffield Branch, 36, Forgot..
ale
Batters, Hosiers, Furriers, Boat and Shoe-
inars i Outfitter, for Ladies and Gentlemen.
The lo
EtadcblilGomieerersan
ts are closed from sunset Friday to meet Sa-
kTn:an:sthehn
torday, when business is rosnmed till Twelve o'clock.

IN SIX LANGUAGES-FORTIETH EDITION.
CONTAINING THE
REMEDY FOR THE PREVENTION OF

- £1 is. ad.
- - 3s. Od.
- - 2s. Od.
- - Is. Od.
- - Os. 6d.

CREMORN E.—Admission, One Shilling ;
Children, Half-price.
_ _

Illustrated by One Hundred Anatomical Coloured Engravings on
ON PHYSICAL DISQUALIFICATIONS, GENERATIVE INCA-
PACITY, AND IMPEDIMENTS TO MARRIAGE.
A. New and Improved Edition, enlarged to 196 pages. price 2s 6d.
by post, direct from the Establishment, Is. 6d. in postage amps,g' •
AM Communications being strictly conddential,
Cases the Authors hays,
discontinued the publishing of .
THL SILENT FRIEND, a Medical Work on
the exhaustion and physical decay of the system, produced by
sizessive indulgence, the consequences of infection, or the abuse of
mercury, with explicit directions for the use of the preventive lotion,
followed by observations on the Married State, and the clisquannee..
!dons which prevent it. Illustrated by 100 Coloured Engravings. By
R. and L. PERRY and CO., 19, Berners-street, Oxford-street, Lon-
don. Published by the Authors ; and sold by Strange, 21, Pater-
noster-row • Hannay, 63, and Sanger, 150, Oxford-street ; and Gor-
dan, 146, Leadonhall-street, London.
PART I. treats of the anatomy and physiology of the re-productive
organs, and is illustrated by 28 Coloured Engravings.
PART 11. treats of the consequences resulting from excessive in-
dulgence, and their lamentable effects on the system, producing
mental and bodily weakness, nervous excitement, and generative
incapacity. Illustrated by 10 Explanatory Engravings.
PART 111. treats of the diseases resulting from infection, either in
the primary or secondary form, and contains explicit directions for
their treatment. This section is illustrated by 62 Coloured Engravi-
ngs.
PART IT. contains a Remedy for the Prevention of Disease by a
simple application, by which the danger of infection is obviated.
This important part of the Work should not escape the reader's
notice.

, .
Re-engagement of Franconi's Equestrian Troupe.
The Four o'clock Performance is free from any charge.
Last Week of Deulln's Ballet, The Star of Beauty.

THIS DAY—A Venetian Fete, with brilliant Illuminations.

TO•MORRtOW—A Great Union Gala.

PaaT V. is devoted to the consideration of marriage, and its du-
ties. The causes of unproductive union are also considered, and the
whole subject critically and philosophically inquired into.
Tus Coanur. BALM or SYRIACUM is exclusively employed in
treating nervous and sexual debility, impotence, &c., lie, and 335.
Par bottle. The Concentrated Detersive Essence, an anti-syphilitic
remedy, for purifying the blood in cases of infection, secondary
symptoms, eruptions, and the abuse of mercury, 11 s. and 83s. per
bottle. Perry's Purifying Specific Pills, 2s. 9d-, 48. 6d., and l is.
per box, a certain remedy for gonorrhcea, gleet, stricture, and
chronic inflammation of the bladder. Consultation fee, if by letter,
A minute detail of the case is required: age, habits, and posi-
tion in society. 5/. Packets, with advice, to be had at the Feta-
blislament only, by which the fee,
11., is saved. Messrs. Perry,
are in attendance daily at 19, Berners-street, Oxford-street, Lon-
don, from Eleven till Two, and Fivo to Eight ; on Sunday, trom

On T lIURDAY —(By Desire)—A repetition of the Grand Naval
Fete at Eleven o'clock, of the Taking of Gibraltar, and
Storming of the Town and Fortress, by a numerous fleet of steam-
vessels manned by experienced crews, with the sanction of the di-
rectors of the Citizen and Iron Boat Companies. T. B. Simpson has
the honour to inform his friends and the public that nothing has been
neglected to render this representation truly magnificent, new and
extensive scenery and costumes having been made for this occasion.
The River Esplanade is the only place in London where a spectacle
of this magnitude can take place. The Pyrotechnic department un-
der Chevalier Mortram. Grand Balloon Ascent by Lunardini.
On FRIDAY—A Grand Balloon Ascent by the celebrated Spanish
Aeronaut, Giuseppe Lunardini, in the Royal Cremome Balloon, at
Seven o'clock. Ladies or Gentlemen wishing to accompany him
may apply to the Treasurer.
On SATURDAY—The Feast of Roses, and Night Balloon Ascent
with Fireworks.

At Four o'clock in the Afternoon, and half-past Eight Evening,
Franconi's celebrated Equestrian Troupe, from Le Cirque National
de France, no charge made for the Four o'clock performance.
M. tosisio, the celebrated composer of dancing music, con-
ducts the great Cremorne Band, and will execute all the
music which he composed and conducted at her Majesty's
Ball at Buckingham Palace. Exhaustless entertainments daily, in-
cluding the Bosjesmans or Bash People, Deulin's Ballet the Star of
Beauty, the Ethiopian Serenaders, the double-sighted Youth,
Cantello's Egg-hatching, the Bowling Saloon, &c. Doors open at
half-past Two, admission ls., Children half-price. The Hotel affords
every accommodation for private and public dinner and supper par-
ties. Steam-boats and omnibuses nightly after the entertainments,
the transit being superintended by Directors. Fare, 4d. by Boat,
and Gd. by Omnibus.
On Sunday the Gardens are open in the afternoon for refreshment,
admission by refreshment card 6d. Table d'Hote at Four and Six
o'clock, 2s. 6d.
Another Grand Naval Fete will take place on Thursday next.

BLAIR'S GOUT and RHEUMATIC PILLS.
The following testimonial is another proof of the great effi-
cacy of this medicine :-
157, New Bond-street, London, October 12, 1850.

" Sir,—ln acquainting you with the great benefit which I have ex-
perienced by taking BLAIR'S GOUT and REIEUMATIC PILLS,
I feel that I am but performing a duty to that portion of the public
who may be similarly affected.
" About twenty years since I was first attacked by rheumatic gout
in my hands and feet. I had previously been subjected to every va-
riety of climate, having served in Canada in the 19th Dragoons, and
in Spain, under Sir John Moore, in the 18th Hussars. I always pro-
cured the best medical aid, without obtaining any essential relief,
and my sufferings can be appreciated only by those who know some-
thing of this disease.
" It was during ono of those paroxysms, between twelve and thir-
teen years ago, that I was recommended to try BLAIR'S PILLS. I
lost no time in procuring a box, and before I had taken that quantity
the pain had entirely ceased, and in a few days I was in perfect
health.
" From that moment, whenever I feel any symptoms of the dis-
ease approaching, I have instant recourse to this medicine, which to
me Is so valuable, that were it not that the days of magic have
ceased, I should certainly attribute the relief I obtain to that cause.
Moreover, I rejoice to say that my health has not in any degree suf-
fered, but on the contrary I believe the tendency of BLAIR'S PILLS
is towards its improvement.
" I have recommended the Pills to many friends, and the result
has always been of the most gratifying character.
" I am, Sir, yours tespectfully,
" GAICRET FOSTER GILL.

" To Mr. Prout, 229, Strand."
For every description of Gout and Rheumatism, Sciatica, Tic-dolo-
reux, &c., &c., BLAIWS GOUT and RHEUMATIC PILLS are a
sovereign remedy, contain neither mercury, opium, or any other
dangerous drug, require no care whatever in their use, and fer ra-
pidity of cure and complete safety have not their equal in the world.
Sold by Thomas Prout, 229, Strand, London ; and all respectable
Medicine Vendors. Price 2s. 9d. per box.
Ask for BLAIR'S GOUT and RHEUMATIC PILLS, and observe
that " Thomas Prout, 229, Strand, London," is impressed upon the
Government Stamp.

DR. CULVERWELL'S NEW WORKS.
To be had of Sherwood, 23, Paternoster-row ; Carvalho;
147, Fleet-street;; Mann, 39, Cornhill ; or direct frem the anther,
Orloo One Shilling each; by post, Is. 6d.
ENJOYMENT OF LIFE.
"Uealth, Recreation, and rational Use of Time."
. _

Corrarcrs :—Eaily Rising— priag and Summer kfernings—Ex-
mrsions about the Environs of London—The Parks, Lanes, Hills,
Forests, Fields, High-roads, and other pleasant places—Country
rrips and Rambles—The Sea—London at Night—Evening. at Home
—Music—The Drama—On Eating, Drinking, Sleeping, Bathing. Air,
Rest, Ease, Occupation, Eec., 80o._

VRAGMENTS FROM TIthIOIINTAINS. Two Vols.
Vol I.
& VISIT TO THE LAKES; SKETCH_OF EDINBURGH, ko.

assigned in the Guide Book for that alteration : "By
the former Act an exemption was granted on the
whole of every person's income under 601. per an-
num. So baleful is indulgence on weak minds, that
this regulation, intended to have a strict and limited
operation, has been introductive of the greatest frauds
on the public. It is notorious that persons living in
easy circumstances, nay, even in apparent affluence,
have returned their income under 601., although their
annual expenditure has been treble that sum, and on
whom there was no ground of imputing extravagance.
The incomes of whole parishes have been swept away
by this fraud, such persons generally bringing their
incomes to a fraction below GO/. ; hence ft is that the
Legislature found the necessity of confining the ex-
emptions to 50/., that their former returns may be
made use of; and should the fraudulent practice con-
tinue, it may hereafter become necessary still further
to restrain it."
Were not small dividends under 20s. to be assessed ?
—They were : and the owners were required to make
a return of them.
And were not they assessed under Schedule (D) ?
—They were; the Bauk of England did not deduct
the tax from half-yearly dividends under 20s.
Whilst 10 per cent. was levied on (C), (D), and
(E), what was levied under (B)?—Three-fourths.
Seven and a half per cent. ?—Yes; seven and a
half per cent.
Or, 18d. in the pound ?—Yes.
Was not there in section 103 another exemption of
accredited ministers of foreign states ?—There was.
Have you any further observations to make upon
that Act ?—I do not know that I have anything more
to state with regard to the Act itself ; the debate upon
that Act with reference to the exemption is very ma-
terial; Lord Henry Petty, when he introduced the
Bill, alluded to the frauds which had been committed
by persons claiming total exemption under the former
Act, and he contended against the continuation of
such exemption upon incomes from realised property,
as well upon general principles as in its application to
the execution of the Property-tax Act. Mr. Vansit-
tart also, on the 20th of May, 1806, stated that,
" for three years exemptions had been tried under
the former Acts, and were uniformly found to
defeat themselves, and the operation of the tax;
that in some districts the duty for 1803 was not even
then collected, nor were the assessments made,
and the answer to inquiries into the cause of
this delay was that the Commissioners had so many
appeals to hear, so many claims of exemption to in-
vestigate, and experienced so much difficulty to un-
derstand the clauses, that it was impossible to pro-
ceed faster." By that Act also the allowance was
taken away for children; the allowance was also
taken away for repairs ; and the reasons stated for
the same_ are as follow : viz., that "an allowance
had been granted to owners of estates in considera-

tion of the necessary repairs paid by them, but which
allowance bad been found so inadequate, and to
operate so unequally, and to be demanded in many in-
stances where repairs were done by tenants, that the
Legislature had very wisely omitted that allowance."
This is stated in: the " Guide to the Property-tax
Act of 1806." The other instances of alteration are
confined to matters of jurisdiction; the assessments
under (A) and (B), were made under that Act for
two years, instead of one year, as in the former Act.
Lord 13. VANE—That was the first time they were
ever made for two years ?—Yes; it was an annual as-
sessment before.
CHAIRMAN—Were there not new rules for estimat-
ing income on which exemption or allowance was to
be granted ?—There were.
Will you state the gist of them ?—I endeavoured to
explain before that under the former Act, exemption
w,:s granted upon incomes under 601., and a gradu-
ated allowance granted from 601. to 1501. a year ;
whereas under this Act, the same rate of duty was
exacted on all incomes from property, and no exemp-
tion granted in respect thereof, although the income
of the owner was under 501. a year.
Does not section 177 exempt artisans whose wages
have not exceeded 30s. a week ?—lt does.
By section 178 is not premium for insurance on
lives allowed ?—lt is. The allowance is in these
terms : "That in case any person shall have duly
claimed and proved biz title to such allowance as
aforesaid, for income less than 150/. per annum, and
such person shall have made insurance on his life, or
on the life of his wife, the amount of the annual pre-
mium whereon shall have been included in the
amount of such income, there shall be granted out of
the duties so charged a further allowance, bearing the
like proportion to the amount of duty charged as the
amount of such premium bears to the amount of in-
come proved."
What are the subsequent Acts, and what is their
effect until the expiration of the tax in 1816 ?—Seve-
ral Acts passed subsequent to 1806 and 1816, when
the property-tax ceased, all of which appear to me to
be unimportant.
CHANCELLOR of the EXCHEQUER—The income-tax
was re-imposed in the year 1842 ?—Yes, by Sir Ro-
bert Peel.

Vol. u.
TELE LAKES or KILLARNEY ; REMINISCENCE 8 OP
DUBLIN, &o.
WHAT TO EAT, DRINR, AND AVOID.
"That three seore years and ten our course may run."
A ppintir review of almost every form (cause and cure) of ner-
rously-debilitated health and enfeebled constitution, that harasses
;he young, besets the man of pleasure, business, er study, and em-
oitters old age, with tables and rules for the diet and physical regu-
ation of every-day life.

one csse was 3001, did the amount at which the
charge commenced in Scotland vary ?—lf a man's
rent is under 3001. a year in England he is exempt,
and in Scotland if it is under 4501., and he has in
either case no other income.

THE PASSIONS.
14 What passions hurt tho body—what improta,
Truths as refined as Athens ever heard."
filnunoT : -Life's pilgrimage, from infancy to old age. The advent
of the passions. Chastity and its infringements. The casualties of
licantiousness and dissipation, with illustrations, graphic, narrative,
aad remediative. Advocacy of early marriages.;
V.
THE MARRIAGE STATE.
marriage, to be observed by either sex. Time and
" To be or not to be, that is the question.*
Inoue-twin :—Laws and obligations of nature, society, and re-
lichriooicen r,egnardbiontgh
sides,
as
to
age,
temperament, complexion, and
figure, to secure healthy offspring, with the art of rearing them.
Physical defectiveness and its removal. Sterility and its conversion.
Cases, Lc.
By R. J. CULVERWELL, M.D. (1841), ai.R.c.a. (1817), L.S.A.
natters: Reeeption hours data fiTe, EV.111141.1M11 th 1111124
1124). Twenty-five years Medical and Forensic Referee in these
10 hiniths4l4l ItetsliltrW

What are the main points of difference between the
provisions of the Act of 1842 and those of the Act of
1806 ?—I think that question could be better an-
swered by the solicitor who prepared the Bill than by
me. I may state generally that the great difference
was, first, that the rate was fixed at 7d. in the pound
on all incomes of 1501. a year and upwards, total
exemption being granted on all incomes under that
amount, from whatever source derived, and that sche-
dule (B) was fixed at half the amount of the rent in
England, and one•third in Scotland.
Mr. J. WiLsoN—lnstead. of three•fourths Dui half
its befgio r—Yea.

Is there any reason why that sum should be dif-
ferent ?—I can only repeat what I stated in answer
to this question before, as to the assumed cause why
a different rate of duty was charged in the two coun-
tries.

CHANCELLOR of the EXCHEQUER—The party is
exempt because you assume the profit to be a given
nroportion of the rent, in both cases under 1501. ?
Yes.

You now assume the profit at a less proportion of
the rent than in 1806 ?—Yes.

Mr. J. WlLsoN—Although the Act of Parliament
states different rates under schedule (B) on which in-
come is to be charged, yet in reality the same rate is
charged, only that the income is assumed in the one
case to be one-half of the rental, and in the other case
to be one-third of rental ?—Just so.

Bat the same rate is charged upon those assumed
incomes ?—Yes that is the effect of it.

CHANCELLOR of the ExcamtuEn—ln all cases a
rate of 7d. in the pound is charged upon the assumed
profits of the farmer, whether in Scotland or in
England, that being the same rate as is charged upon
the returned profits of a tradesman ?—Yes, the same
rate.

CHAIR➢IAN-Will you state to the Committee in a
concise way the first steps taken for extending the
provisions of the Act over the kingdom, both as to
making the assessments and collecting the revenue
under the several schedules (A), (B), (C), (D), and
(E), and by whom such assessments are made ?—I
can give a general outline, but the Committee had
better examine some of our surveyors as to the detail.
At the commencement of the year forms of returns
are prepared by the Commissioners of Inland Re-
venue, and transmitted to the several surveyors of
taxes; meetings are held in every division or dis-
trict, and assessors are appointed for carrying out
the provisions of the Acts, both as regards the as-
sessed taxes and the property-tax. Forms applicable
to the particular schedules, such as the occupation of
land under (A), the occupation of a house also under
(A), the profits in trades and professions, and all
property applicable to Schedule (D), are .sent to
these several assessors, as also to Schedule (E). The
duty of the assessors is contained in printed instruc-
tions, which are issued to each officer immediately
after his appointment. The assessors then proceed to
deliver at each house in every parish all these forms,
as applicable to the particular case. The party is re-
quired by that form, with regard to a house, to state
the particular house, the residence and occupation ;
after these forms are filled up by the several parties,
they are returned to the assessor. With regard to
Schedule (A), he makes an assessment; the form of
his assessment is here ; that assessment being signed
by the assessors, is then submitted to the Commis-
sioners of the district, and being approved by them,
notice of the amount of the assessment is given to the
party ; appeal days are fixed, and, after the appeals
are heard, duplicates of the assessment are made out
by the clerk to the Commissioners, and delivered to
the collector for collection. A different course is pur-
sued with regard to Schedule (D), under the property-
tax ; the party is requested to send his return of pro-
fits, under cover, to the dwelling-house of the Govern-
ment officer. If the parties desire to be assessed by
the special Commissioners, instead of the general
Commissioners, they state it upon this paper ; if they
claim exemption they also state it upon this paper ;
and they state also the amount of their profits from
their trades or professions, or any other property
falling under Schedule (D). These papers are the❑
examined by the Government officer, in conjunction
with the two additional Commissioners, who are se-
lected from the general body of Commissioners, and
the latter make an assessment accordingly. If they
make an increase, notice is given to the party of that
increase, with the day on which he may appeal; he
then appeals to the general Commissioners of the
district, and they hear the case and decide upon its
merits.

That decision is final ?—lt is. If parties desire to
be assessed by the Special Commissioners, who are
two Commissioners appointed by the Government,
they give notice upon the return paper to that effect;
the surveyor in communicating with the Special
Commissioners in London, makes the assessment;
notice is given to the parties in this case also, of the
amount at which they tire assessed, and the days on
which the Special Commissioners will attend at the
particular place to hear the appeals; their decision is
also final. If parties being assessed by the General
Commissioners are desirous of being heard upon
appeal by the Special Commissioners, they give
notice to that effect, and the Special Commissioners
hear their appeals as well, and their decision is final.
Is there any reference to the Government ?—There
is not by the Act of Parliament.
CHANCELLOR of the EXCHEQUER—Or any power
on the part of the Inland Revenue or the Treasury
to alter the decision of the Commissioners ?—Nono.
CHAIRMAN—You have mentioned assessors ; do
you mean the parochial assessors ?—I do.
Will you state by whom the parochial assessors
are appointed ?—By the Commissioners of the district.
Who are the Commissioners of the district, and by
whom are they appointed ?—By Act of Parliament,
their names are inserted in the Land-tax Names
Acts ; the carrying out of the assessed taxes and the
property-tax is imposed on the Laud-tax Commis-
sioners.

Have the Commissioners of Inland Revenue any-
thing to do with appointing the Commissioners who
are named in the Act of Parliament ?—Nothing
whatever.

Do you know by whom those Land-tax Commis-
sioners are named in the Acts ?—I do not, excepting
that I see the names in the Act of Parliament.

And as such they are acknowledged by the Inland
Board to be parties ?—They are ; justices of the peace
being ex officio Commissioners for carrying out the
Act.

For that purpose of carrying out the Act the coun-
try is divided into districts ?—lt is.
What is the rule with regard to a district ; is it to
be in the ancient hundreds and districts of the coun-
try ?—lt is.

'Generally speaking, is not every borough a district
of itself ?—No, I apprehend not; I do not think it is ;
I know several boroughs which are not districts in
themselves.
Have not those Land-tax Commissioners who are
named in the Act the power of naming the general
Commissioners of the property-tax ?—A different
course is pursued with regard to the property-tax
from the assessed taxes. With regard to the property-
tax, a meeting was convened after the passing of the
Act in 1842, calling a general meeting of the Com-
missioners of the division.

That is to sav, the Assessed-tax and Land-tax Com-
missioners ?—Yes. At that meeting those Commis-
sioners are directed by the Act of 1842 to select seven
Commissioners for carrying out the provisions of the
sth and 6th Victoria, c. 35, and seven to supply va-
cancies, the first seven being callee, General Commis-
sioners, the other seven being called Commissioners
to supply vacancies as vacancies arise in the first class.
They are also required to appoint two additional Com-
missioners for the purpose of making the assessments
under Schedule (D.), if they are desirous of doing so,
but it is not absolutely imperative upon them to do so,
because it is provided that if they shall feel it more
convenient to select two of their own body, two of the
first seven to act as additional Commissioners, they
may do so, the appeals being heard then by the other
five Commissioners, the two not hearing the appeals
from the circumstance of having made the as-
sessments.
1114 t is, if guy two of the SOV6II Are oPPOillted a 3

these additional Commissioners, they are not allowed
to sit in judgment on the appeals ?—Just so. From
the list to supply vacancies as vacancies arise in the
class of general Commissioners, other Commissioners
are selected, and their places are filled up by a meet-
ing convened by themselves, not by the board, but
special provision is made for the appointment of other
Commissioners, to act with the seven chosen by the
Land-tax Commissioners, for certain cities and towns
mentioned in the sth section of the Property-tax Act,
the sth and 6th Vict. c.
Then the Board of Inland Revenue have nothing
to do with that nomination or that appointment ?
Nothing whatever.
The first seven Commissioners whom you have
named are called Commissioners for General Pur-
poses ?—They are.
~tiheird
Act. yis ?---To hear ap-
pealst
rplpltilerl,:d:eurf
rtolime state
-
Property-tax
e whatr t
?—From the parties assessed,
and to grant exemptions.
Who appoints the assessor in eachparish ?.--ue is
recommended by the parish, but appointed by the
Commissioners.
Who appoints the clerk ?—The Commissioners ap-
point him.
Has the Board of Inland Revenue anything to do
with the appointment of the assessors ?—Nothing
whatever.
Therefore the Commissioners and the assessors are
altogether without any control by the Board of Inland
Revenue ?—They are.
Has not each district a clerk ?—lt has.

The Commissioners appoint him ?—They do.
How are assessors paid ?—With reference to the
property-tax, lid. in the pound, for making the as-
sessment, and Id. in the pound is also allowed to
the collector, and 2d. in the pound to the clerk.
The words of the Act are : " The clerk of the re-
spective Commissioners, who shall perform the duties
of his office within the respective times limited by
this Act, and shall have borne and sustained all inci-
dental expenses, shall have and receive 2d. in the
pound of all such moneys of the said several duties as
shall be assessed in or by virtue of such warrants." The.
assessor and collector are paid 3d. in the pound or lid
in the pound each.
Are they not generally the same person ?---They
are generally the same.
Have not instances occurred where, the assessors
being also collectors, considerable defalcation and
loss has taken place ?—Losses have taken place cer-
tainly.
Have the Commissioners of Inland Revenue any
power of interference in these cases ?—None.
That rests with the Commissioners for General Pur-
poses ?—Yes ; they have the power of making a re-
assessment on the parish.
Have not instances of that taken place ?—Yes,
certainly.
You cannot state of your own knowledge whether
securities are required from the collectors ?—The
Act of Parliament requires security to be taken,
but in many instances it has not been.
And losses have been suffered by the inhabitants ?
—Yes.

Can you give in a list to the Committee of the
number of defalcations since the passing of the Act
of 1842 ?—Yes. (See Parliamentary Paper, 339,
May 27, 1851.)
Will you be good enough to put it in will.
With regard to the assessed taxes, what is the
course pursued ?—With regard to the assessed taxes,
the assessors make the assessments. Notice of the
particulars is given to the parties assessed, and if they
object to the assessment they appeal.
Who hears them ?—The Commissioners of the dis-
trict, the Land-tax Commissioners. There is no se-
lection of Commissioners with reference to the asses-
sed taxes, as in case of the property-tax.
I understand that the additional Commissioners are
appointed by the Commissioners for General Purposes,
and that they are for the purpose of making general
assessments under Schedule (D.), where the assess-
ments given in by the returns of the parties are consi-
dered defective ?—Yes ; but they make the assess-
ments on all returns, whether defective or otherwise.

Is their decision final, or do they report to the
General Commissioners ?—They make their assess-
ment; notice of the amount is given to the party ; if
dissatisfied, he appeals to the General Commissioners,
and their decision is final.

There are Special Commissioners ; will you state
how many there are, and what their duty is as con-
nected with the property-tax ?—There are three
Special Commissioners.
They are appointed by the Crown ?—They are ;
two of them are employed in making the assessments
and hearing the appeals under Schedule (D.), where
parties give notice of their desire to be assessed by the
Special Commissioners ; if they are desirous of being
assessed by the Special Commissioners they give
notice on the form No. 11 ; that form is sealed up
and sent to the surveyor of taxes, by him submitted
to the Special Commissioners, and they make the as-
sessment.

By that means the parochial assessor has no cogni-
sance, the business being done between the surveyor
and the Commissioners ?—Quite so.
Am I correct in supposing that this is the course :
—A. B. returns 3001. as his income, the additional
Commissioners, who have all the assessments before
them, assesses him at 4001.; he appeals to the
General Commissioners against such assessment, whose
decision is final ?—Quite so. _

Is the same course pursued with regard to the as-
sessment made by the additional Commissioners, so
far as the same relates to the appeal, as the assess-
ment made by the Special Commissioners ?—No ; in
the former case the appeal is made to the General
Commissioners who do not make the assessment,
whereas in the other case the appeal is made to those
parties who have made the assessment.
And their decision is final ? es.
The Commissioners for General Purposes are un-
paid ?—They are.
The additional Commissioners are unpaid ?—They
are.
How are the Special Commissioners paid ?—By the
Crown, at a fixed salary of 6001. a year each.
There are only three of them ?—There are three,
two only of whom attended to this particular duty ;
there are other duties under the Act of Parliament,
with reference to exemptions, charities, and incomes
under 1501. a year, requiring to be attended to by the
Special Commissioners, and it is the duty of one of
the Special Commissioners to attend to those claims,
therefore he does not interfere at all with making the
assessments under Schedule (D.).
Lord H. VANE--Are we to understand that three
Special Commissioners perform all the duties of Spe-
cial Commissioners ?—Quite so. I should observe
that the Board of Inland Revenue are Special Com-
missioners under the Act of Parliament; that is only
in the event of two not being able, from illness or
otherwise, to go on circuit to attend the appeals; one
of the board would attend on such matters ; but the
business in point of fact is entirely carried on by the
two who are named as Special Commissioners.
CHANCELLOR Of the EXCHEQUER—Has any Com-
missioner of Inland Revenue, in point of fact, done
any of the duty of the Special Commissioners?—Mr.
Rushton did so three or four years ago, on particular
occasions.

CHAIRMAN—We have obtained your statement of
the duty of the parochial assessors and of the General
Commissioners appointed by the Commissioners of the
Land-tax ; what officers have the board, or how do
they appoint the surveyors and inspectors who belong
to the Board of Inland Revenue?—The surveyors of
taxes are appointed by the Crown ; there are 140, and
there are ten inspectors; these surveyors are selected
from men called expectants, or supernumerary sur-
veyors, of whom there are about eighty; a particular
district is assigned to each of these officers, and with
reference to its extent and the work which he has to
perform, so is his remuneration ; they are divided
into six classes, beginning at 1601. a year, rising to
4001.
Is the class according to seniority, or according to
the amount which they have to do ?—When the
per centage on the increased charges were abolished
the classes were formed, the fittest men being put
the first class; as we found them fit and capable of
carrying on the duties, so they were placed in
.the
trhee-
into_
spective classes, those of very recent data
's breg first
junior class. Upon a vacancy occurring
class, the fittest man in the second is selected by
board for promotion ; from the third class the
fourth
man is selected to 9•o into the second ; from the
into the third ; from the fifth into the fourth, ou rth , and
from the sixth into the fifth ; and the fittest super-
nunprary surveyor (seniority
in the
issesupernumeraryselected
surveyors being the rule if the party
is s fit),
to go into the junior class.
From what class were the surveyors of property-
tax appointed in 1842 ?"'They
considered
yyears,
,
were all in cl..sses at
temporary,
having passed for
that time; as thea period
0 dwuafs
three
the Govern-
ment
did not feel it necessary to increase the estab-
lishment by appointing additional surveyors and
making new districts, but it gave the surveyor
assistance by the appointment of an expectant or
supernumerary.
Is there not a clause in the Act directing the Board
of Inland Revenue to make use of all their officers as
they shall find necessary ?—There is.
Will you state what is the duty of
when does his cltity begin, And when does it end,

,~.~

Anneoteci with the property-tax ?—When he receives
the returns of the individuals from the assessor, or
from the parties, his duty begins, and in communica-
tion with the two additional Commissioners he makes
the assessment. These additional Commissioners and
the surveyor meet. A party's return is before them;
the surveyor knows, or ought to know, pretty nearly
what are the supposed profits which, from the situa-
tion in life, the man ought to return, and in commu-
nication with these two additional Commissioners,
who are also supposed to know almost every one in
their immediate neighbourhood, they decide on the
amount at which, in their opinion, this party should
be vsessed. If they suppose that a man has made a
return of less than the amount of his profit they make
an increase.

You mean that the surveyor recommends it to the
Commissioner ?—I presume the surveyor does ; the
surveyor is in communication with the additional
Commissioners ; he does not make any increase,
be-
cause it is really the act of the two additional Coea-
inissioners ; it is not the act of the Government officer
at all ; the two additional Commissioners sign the
assessment, and though the Government officer may
state that in his opinion the assessment ought to be
increased, the additional Commissioners, if they think
otherwise, do not do it. There are clauses in the Act
of Parliament which enable the surveyor to make an
increase under certain circumstances, but, in point
of fact, it is really the act of the two additional
Commissioners. AVe will suppose the case of a party
being assessed; notice of the amount of the assess-
meat is given to him ; the day of appeal is fixed ; if
he does not appeal, the duties are put in the course of
collection by the Commissioners. This assessment is
submitted to the General Commissioners, and after all
the appeals are beard they make out a duplicate , that
duplicate is handed over to the collector, and the duty
is collected. As regards the Special Commissioners a
different course takes place ; the assessment does not
gointo the hands of any parochial officer at all ; the
Special Commissioners having made the assessment, a
notification is forwarded to the party that he is
assessed at a given sum. If the assessment exceeds
the amount returned by the party, notice is given
him of the particular place in his immediate town or
neighbourhood, where he can appeal. In several
cases the parties do appeal ; in several cases they do
not, n andcas
cases
we
h eassessmentre returns is h
ave e
en confirmed.defectye and have
been amended, does the surveyor make any report
to the Board of such increase?—None whatever.
Does he make no report of any attempts to evade
the proper proportion of taxes?—None ; he may bring
any particular case before the Board, but not as a
general rule, because it is held to be the act of the ad-
ditional Commissioners, the Government officer being
the mere instrument in the country, in order to pro-
tect the Crown from any fraud.
Having, in fact, no responsibility as regards the
amount of taxation, that being settled by the Com-
missioners along with the surveyor?—Quite so.
That is all the duty which the surveyor has?—He
of course has to attend the appeals ; he has a great
deal of duty to perform with regard to the exemptions,
as well as the collectors of the taxes.
If a man does not appeal against the assessment, the
duty of the surveyor ceases ?—lt does, so far as
regards the assessment.
But in cases where an appeal is made, will you
state the progress ?—The party appears before the
General Commissioners, and states his case, the Crown
officer, of course, is there to justify the acts of the ad-
ditional Commissioners, and the General Commis-
sioners then decide ; sometimes they call for the pro-
duction of the party's books; sometimes from ques-
tions which they ask him they are satisfied that the
increase is correct ; they may be satisfied otherwise
and reduce the assessment. They have the power o f
calling for books ; they hear the case, and they de-
cide, and their decision is final.

Mr. COBDEN—If they call for books, the person
appealing can withdraw his appeal, unless he chooses
to show his books?—He may consent to the increased
charge, which avoids the production of the books.
(To be continued.)