The Sun.
London, England, 1851-04-09 00:00:00

SPORTING INTELLIGENCE.

-
NEWMARKET CRAVEN MEETING—TUESDAY.
Match, A. F., 100, h ft.
Mr. Ramsbottom's Beebee Bunnoo, Bst 91b ...,..(Flatman) 1
Mr. Osbaldeston's Joc-o'- Sot, lOst 51b... ....(Owner) 2
Betting-7 to 4on Joc-o'-Sot. Won by four lengths.
Run in 2 min. 30 sec.
Sweepstakes of 10 soya. each, for three yrs old, 7st ; four,
Bst 41b; five and upwards, Bst 111 b. The winner to be
sold for 80 sow. if demanded, &c. First half of Ab. M.

(3 Subs.)
Lord Orford's Alboni, 3 yrs . (G. E. Sharp) 1
Mr. H. Bird's Second Chance, 4 yrs
Mr. Delamere's Fuoco, 5 yrs (Bartholomew) 3
Betting-5 to 4on Fuoco, and 2to 1 agst Second Chance.
Won by a length. The same between second and third. The
winner claimed. Run in 52 secs.
Sweepstakes of 100 soya. each, h f, for three yrs old colts, Bst
71b; fillies, Bst 41b. Ab. M. 41b and 6lb allowed, &c.

(8 Subs.)
Lord Chesterfield's Heart-breaker, Bst 31b ... (J. Marson
Mr. Grenville's Ariosto, Bst 31b (Flatman) 2
Lord Exeter's Phlegethon, Bst 111 b (Norman) 3
Betting-7 to 4on Ariosto, and 2to 1 agst Heart-breaker.
Phlegethon made play at his best pace to the dip, and
then beat a retreat, Ariosto taking up the running, and lead-
ing at a capital pace half-way down the hill. Heart-breaker
then went up and won, with nothing to spare, by a short
length. Run in 1 min 50 secs.
The Riddlesworth Stakes of 200 sow. each, h ft, for three
yrs old ; colts, Bst 71b ; fillies, Bst 41b ; 31b and 51b allowed
&c. D. M.
Lord Enfield's Hernandez, Bst 71b . ....... 1
Sir R. Bulkeley's Hook'em Snivvy, Bst 41b (Templeman) 2
Betting-7 to 2on Hernandez, who made all the running,
and. won very easily by a length and a half. Run in 1 min,
50 secs.
The Newmarket Handicap, of 25 sous. each, 10 ft, and 5
only if declared, &c., with 200 added, for three years old
and upwards. The winner of the Northamptonshire
Stakes or of the Metropolitan Stakes at Epsom to carry
71b, if both 10Ib extra; the second to rffceive ICO soya.
out of the stakes. Clermont Course. (59 Subs., 25 of
whom declared. )
Mr. Gratwicke's Hesse Homburg, sst 51b (T. Smith)
Lord Exeter's Tophana, 6 yrs, 6st 111 b (J. Mann)
Colonel Anson's Champion, 5 yrs, 7st (Charlton)
Mr. Campbell's Woolwich, 5 yrs, 71b , (Hiatt)
Mr. J. Arnold's Pitsford, 4 yrs Bst 61b1.. ( A. Day)
Mr. Gregory's Windischgratz, 4 yrs, 7st 131 b (Flatman:
Mr. Stephenson's c by Dromedary, 4 yrs, 7st 121 b (Petit
Lord Clifden's Strongbow, 5 yrs, 7st 121 b ...(Pearl'
Mr. W. Etwall's Bushranger, 4 yrs, 7st 21b
Mr. Roger's Kissaway, 5 yrs, 7st .......(G. E. Sharpe'
Duke of Bedford's Quasimodo, 6st 101 b (Hammond'
Mr. Drinkald's Flare-up, 4 yrs, 6st 71b (Pavis
Mr. Mare's Recruit, 3 yrs, Est 101 b (Harlock
Mr. Morris's colt by John o'Gaunt, 3 yrs, sst ...... (Wells'
Lord Glasgow's Nondescript, 3 yrs, 4st 121 b (Chillman) 0
Betting-2 to 1 agst Hesse Homburg, sto 1 agst John
o'Gaunt colt, 8 to 1 agst Woolwich, 10 to 1 agst Bushranger,
10 to 1 agst Champion, 100 to 7 agst Kissaway, and 100 to 7
agst Tophana.
Immediately after quitting the post, the lot was headed
by Hesse Homburg and the John o'Gaunt colt, the former
leading, in attendance on them being Flare-up,
Woolwich, and Tophaua ; this body laid in front until half-
way up the hill out of the Ab M. Bottom, the second.place
then being surrendered by John .o'Gaunt colt to
Bushranger,
Woolwich,
who went up to the favourite at the turn, and laid wher
laviftebwastdreidceids,edanledadt,heanndfwellinanwinagy baeatle,enr,ythterumeatrruengoramcge
byo
two lengths, Tophana beating Champion for h_9_ second.
money by tree lengths, Bushranger fourth, and Woolwich
fifth. Run in 3 min. 19 sec.
It is rather singular that Mr. Gratwicke lost the Metro-
politan Handicap last year with Cheerful, and won the New-
market Handicap with her, and that with
rds won the rave he was
beaten for the Cesarewitch, and afterwaCam.
bridgeshire.
There was a much better company on the course than on
the first day, and the racing possessed very considerable in-
terest, but the weather was cold a
hasnd gloomy eno
been ugh for No-
vember, and the day, for what a " grand
day," in all respectsLbAelio,EwstThei377,Tmage.G.
PORT STAKES.
5 to 4 on Beehunter.
TWO THOUSAND GUINEAS.
5 to 4 agst Grecian.
CHESTER CUP.
10 to 1 agst Montague 4O to 1 agst Woolwich
'25 to 1 agst Hesse Homburg I
DERBY.

7to 1 agst Grecian I 33 to 1 agst Heartbreaker
12 to 1 agst Teddington I 40 to 1 agst Theseus.
NEWMARKET, TuzsnaY NIGHT.
ENTRIES FOR WEDNESDAY.
Handicap A.F.
St. Rosalia, 5 yrs, Bst 71b—Sagacity, aged, 7st 131b—Wes-
tow, 5 yrs, 7st 131b—Strongbow, 5 yrs, 7st 71b—Fernande,
4 yrs, 6st 121b—Palmyra filly, 3 yrs, sst 91b.
Sweepstakes. First half of Ab. M.
)3114 OM A1b90,1, Napttut, Ti 9d9r4 Hope, '4104!

HER MAJESTY'S THEATRE.
Mademoiselle Caroline Duprez appeared last evening in
the character of Amina, in La Sonnambula, and achieved
certainly her greatest triumph hitherto. Her youthful and in-
genuous appearance, her impassioned, yet at the same time
artless and frank style of acting, and above all her exquisitely
modulated, clear, silvery, fresh, flexible, and perfectly culti-
vated voice, pointed her out at once as the representative
par excellence of the artless suffering peasant girl, whose
sorrows touch all hearts. She gave the delightful cavatina
in the first act, " Come per me sereno," with the
most exquisite taste, and the succeeding duet with Elvino,
whether considered as a piece of vocalization or of acting,
was absolutely faultless. In the somnambulist scene, in
which she is discovered in Rodolpho's bed-room, Madlle.
Caroline Duprez proved herself an actress of the
very highest order. It had been usual with her
predecessors in this part, when awakened by the sudden
irruption of the villagers, to rise at once suddenly from the
couch and rush forward—much more true to nature was the
rendering of Mdlle. Caroline Duprez. When first aroused
she casts a bewildered look around her, and re-
mains for a few seconds " like one distraught,"
and it is net until the hands have been passed once or twice
over the forehead, and she collects her scattered senses, that
she becomes aware of her situation, and then, with an.in-
tensity of agony that words cannot describe, rushes
towards Elvino. Nothing could exceed the beauty of her
acting, and of her singing during the remainder of this most
trying scene; honour to Mademoiselle Duprez for the con-
scientious manner in which she rendered the music of
Bellini, and resisted temptations to which* too many of
her predecessors in this part haire yielded. She had her re-
ward ; never has this scene as a whole been so effectively
renderedothe audiencgielt that this was the case, and at the
conclusion sh'e wad as on ancl. rapturously applauded.
The far- famed finale, "Ali ! non 'giapge,," 'vas most bril-
liantly, and at 'tie' same time mat ..:expressiVely
dered, did. excited a perfect. •/furore. kAt ,the :fall
of tge curtaint ,4 was called %onll4rie timesr
but' even this did not satisfy the audionce, wiaramanded its
, repetition. This demand was complied with; and Madlle.
Caroline Duprez was again called on. Coletti, who was in
excellent voice, made his first appearance for the season in
the character of Rodolpho, and sang the " Vi raviso" most
effectively. Calzolari resumed his old character of Elvino,
the character in which he achieved his earliest triumph here,
' and he never sang more exquisitely. He was most de-
servedly encored in the "Ah perche." Madlle.
Feller was the Lisa, and made more of the
character than any one who has yet appeared in it.
At the conclusion of the opera Carlotta Grisi danced the
Truandaise in the most fascinatingly_ coquettish style
I imaginable ; and Sig. Coletti appeared in the last
I scene of I due Foscari as the old Doge, and acted
I magnificently. The pretty Watteau Ballet concluded
' the amusements of the evening. Notices were posted
' about the theatre, announcing that the copyright of Alary's
new and successful opera, Le Tre Nozze, had been:secured for
) her MajAty's Theatre, and that the principal characters
' would be sustained by Madame Sontag and Signori La-
blache and Ferranti.

ROPERTY AND INCOME TAX.
(From the Times.)`
argument of the Chancellor of the Exchequer in favour
of perpetuating the present form of the schedules under the
Property and Income-tax just amounts to this,—As the ques-
tion can be reconsidered three years hence, why trouble our-
selves about the matter now ? What are three years ? Thirty-
six months—one hundred and fifty-six weeks, so many days,
hours, and reeieres we- ease me about such a trifle as
three e _ ? Surely nine years of pro.
-
bation awe,. sieve scnooled us to greater endurance. We
have paid up good-humouredly enough throughout, why
scruple about the odd change? Sir Charles Wood is dealing
with the House like an insinuating cabman with a good-
natured fare. Why refuse him the trifle he asks? To us it
matters so little—to him so much. When we settle with
our next driver we can fall back upon the Doric simplicity of
Bd. a-mile—but just for this once—only this once. The more
one thinks of Sir Charles Wood and his Income-tax
assessment, the more he appears like the unjust steward in
the parable. But the bills that announce his last appearance
in that character are never off the walls. " Sir Charles
Wood as the Unjust Steward. Tears, Cheers, and Laughter."
Each time we are told that he never will again tread the
boards in that character, but, as is the custom of his dramatic
models, so long as he draws an audience, and the audience
draw their purse -string, so long shall we have an indefinite
series of " positively last appearances." But when one looks
a little closely into this recurring " three years' argument,"
we find that it cuts both ways. If the additional sum wrong-
fully and unjustly extorted from a particular class of the
community matters so little to them, does it much signify to
t
„ e h Finance Minister? " If the tax," says Sir Charles Wood,
is to be renewed for a limited period, it would
be unwise and inexpedient to propose any modification."
So from three years to three years the professional
and trading classes
of the country
are to be coaxed
and hustled by the Chancellor of the Exchequerinto the
wilderness to attone for the sins of the people. As for get•
ting rid of the income-tax bodily until the whole financial
system of the country shall in all other respects have been
put upon the soundest and securest footing—the idea is a
mere delusion. Labitur et labetur, the river will flow on, aid
the professions and trades of the country are left gaping on
the bank, like the clown in the fable. But then—so it is
stated—they receive their correlative advantages in com-
pensation for the excess of their contributions to the tax.
The advantages they receive are participated in by all, but
the extra payment is peculiar to them alone. Mr. F
Peel put this point in a very clear way on Monday
night. First, he very properly drew a distinction
between a life income and a permanent
in-
come ; and a fortiori, between a permanent
come and one which depends upon the frightfully precarious
chances of health, reputation, and employment. Now, a
person who derives his income from so transitory a
source
is, of course, bound to deduct annually from it a large pro-
portion as a provision for those who are to come after him;
or, failing these, certainly for his own old age. " But the
Chancellor of the Exchequer," said Mr. F. Peel, " asked
them to impose an income-tax in ran unequal and unjust
manner, and which would prevent these provident steps
being taken, in order that he might, with the produce of
that tax, relieve those other persons from some other descriy-
tion of tax, but which relief might not be in any degree
proportionate to the uujust pressure they experienced from
the income-tax." That is just the point. The professional
and trading classes are of course very much obliged to Sir
Charles Wood for considering their comfort as far as timber
and coffee are concerned. But it is just possible for them to
limit their expenditure under those two heads in any case,
and to appropriate the difference between a just and an un-
just contribution to the income-tax to an insurance on their
lives, or to investments of various kinds for the benefit of
their families.
The speech of Mr. T. Baring is equally entitled to atten-
tion, although it only contains what we have over and over
again stated within these columns. " The Chancellor of
the Exchequer," said Mr. Baring, "admitted all the objec-
tions urged against the unequal operation of this income-tax,
but he said that its justice consisted in this—that it was unjust
to all. Never was such a justification of a tax heard in the
House of Commons before. As well might it be said that no
one was entitled to complain when all were injured. Was
ever such a declaration heard from a Chancellor of the Ex-
chequer ?" Then, again, if we regard the iniquitous assess-
ment of this tax under the head of " fraud," Mr. T. Baring
pointed out the ambiguous nature of Sir Charles Wood's po-
sition. He must needs admit one of two things. Either the
income netted from the professions and trades of the
country has materially deteriorated since 1842—in which
case, what has been the gain from free trade ? or
the amount of fraud perpetrated upon the revenue
since that date has been unmistakeable in character and
enormous in amount. Here are the figures, as cast on Mon-
day night by Mr. T. Baring in Sir Charles Wood's teeth.
There has been a diminution under Schedule D since 1846 of
6,000,0001., and, since 1842, of 8.000,000/.. Now, the
quarterly returns of the revenue, from 1846 downwards to
the present time, give secure testimony of the prosperous
condition of the country. If these were wanting Mr. Wil-
son, who pro hdc vice may be considered the mouthpiece of
the Government, was very careful to bear witness to the im-
proved condition of the country by instituting a comparison
between the years 1842-1850, under the following heads :
" The population has increased 12 per cent. ; the im-
portation of cotton 41 per cent, ; wool 64 per cent. ;
silk 46 per cent. ; hemp 80 per cent. ; flax 61 per
cent. In the same period the consumption of
tobacco has increased 25 per cent. ; wine 33: per cent.; tea
38 per cent ; spirits 53 per cent.; and sugar 60 per cent." Is
not the conclusion to be derived from coupling these figures
with the diminished returns to the income-tax under Sche-
dule 1) inevitable? Is it not patent upon the first blush of
the case that a vast amount of fraud is constantly perpe-
trated on the Government by a class of the community who
find the palliation for their falsehood and perjury in the un-
just nature of the tax to which they are subjected? Nor can
it be supposed that it is within the power of the Chancellor
of the Exchequer to contrive any machinery which shall be
operative to extract faithful returns from the taxpayers so
feng as the present method of assessment shag endure. The
Case between the Linahce Minitter and' ere taxpayers is
merely that of ltob Roy and of his couetituetits fiver again :
Ile may take evh,e has the power,
And they may Keep who can."
The victory is to the most cunning and astute. Moral
scruples and considerations are contemned on the one side, as
they are neglected on the other. We do not, therefore, ex-
onerate the recalcitrant taxpayers from blame. However
unfair and inequitable the demand upon them, they are bound
to comply with it, as long as the statute of 1842 remains the
law of the land. Lea, however sincere our condemnation of
so flagrant a breach of civic duty, we cannot therefore shut
our eyes to the real state of the case, or omit one of the
most efficient arguments which can be used against a re-
newal of the tax in its present form, even tor another
limited period of three years.
It may serve to remove some misunderstanding which
hangs about this subject in the minds of many persons who
have not been in the habit of handling the returns, if we hers
re-enumerate the exact conditions of the payments to
Schedule D. In the course of Monday evening's debate
Mr. Booker—from whose general arguments and conclusions
we entirely dissent—sent out the true state of the case, and
from his speech we extract the following figures, which he
extracted from the returns. Under Schedule D there are
taxed in the whole 144,626 persons. The number of per-
sons in that class whose income is under 5001. a year is
124,733. There : are 2 ,200 professional and commercial
persons in the receipt of above 500/. per annum. The amount
contributed by the whole of schedule D amounts to 1,570,000/.
Of that amount the 124,733 whose incomes do not exceed
500/. per annum contribute 661,000/. This calculation
abundantly shows the character of the pressure which is
brought to bear upon the professional and trading classes
of the community, as well as the steps by which they
successfully evade it. Sir Charles Wood, according to his
new philosophy of repairing one injustice by another, may
possibly consider the fraud committed by the taxpayers in
the light of a safety-valve, which insures the safety of the
whole machine We cannot regard it from the same point of
view. As usual in such cases, the rogues escape, and the
honest men suffer the inore. The fraud but lessens the
lre-
venue, and pro touts insures the continuance of the
other arguments were wanting, the necessity on fissucitailetinx sufficient
nind!
for obtaining more faithful returns should be a
ducement to Sir Charles Wood and his colleaguesitmoprossiblie:
der the assessment of the tax. It is, however,
Exchequer on
after the declaration of the Chancellor of the
Monday night, to entertain much hope fromits e
et hmast
pqruoabratbe rl
e.
We regret this determination the more asts y
stem of the coun-
try. Important as it 1.
that the income-tax will for aie long
fitismcael
o come form an in-
tegral and important portion,, it of tI
must rest for the present upon
no more stable foundation
supportlrish Members.

iGil LIFE
MARRIAGE IN II • Yesterday the nup-
a an
td
the Lady
tints of Viscount Goderich, eldest son of the Earl and
Countess of svpon, and Miss Henrietta Vynor eldest
residence of Earl'' de
Mary Vynor, were
Grey, grandfather of the bride and uncle to the bride-
room in St. Jarries's-s
cdeluegbrhatred o fir yCasPpteaciinal hliesnenr yce
g s uare. Te Rev. Dr. Jackson,
rector of St. James's, performed the ceremony, which was
witnessed by a distinguisned cue • l e of the friends of the
family, including the Viscountess Palmerston, the Earl and
Countess of Ripon, the Earl and Countess of Enniskillen
Viscount and Viscountess Canning,Viscount and Viscountess;
llardinge, the Bishop of Worcester, Lady Ashburton, &c.,
&c. The youthful bride is but 18 years of age, and the
bridegroom is in his 24th }ear. After the ceremony the
happy pair left town for Wrest Park, the seat of Earl de
Grey, in Bedfordshire.
THE BOILER EXPLOSION AT STOCEPORT.--The
inquest upon the bodies of the unfortunate persons who pe-
rished through the explosion of fa boiler in Mr. Marslarsds
mill at Stockport terminated yesterday. The jury returr?ed
a verdict of " accidental death," adding " it is the oPilsiPn
of this jury that the junction valve upon the boiler, lead
to the bowking kiers, was closed at the time of th
reve
eenxps a ,
ted°thaet
and that the overloading of the safety-valve p of th
relief to the boiler which was necessary for the escateut thate
steam, and these conjointly caused the exo
• 11,yi°11Whom or b
this jury has no evidence before it to ShowelZ)sed ; and
what means the said junction-valve was closed; . , that
tauie to the act
the overloading of the safety-valve is a, ttr
who
se conduct
or sanction of the engineer, Joseph 113 a °1
unqualifiedej
in this matter this jury express their_
ep.censure. It
is also the opinion of this jury that
_t_n_u_lllying of the boiler
to high pressure steam lea ig_ll "1-1% and although
the extra stays were app eu'" application has been done
judgment. That with a view
without due calculation and
boilersj for the
to guard againt imPerfect to be future, this jury
recommend a seertain standard. applied ; and that all
mpe
boilers be tested, and sta (1 or registered by a responsible
and appointed authority, prior to their removal from the
maker's premises.
When the
, nYd
.Labour in the Post-office was
resumed a .evr monthi..ssince, the Postmaster-General pro-
mised that lei us wo d relieve his subordinates from all labour
that was not
absolutely necessary for the convenience of the
public. It 14's considered very desirable that every effort,
and se sacrifice should be made, to dispense with the ser-
vics aom
the country postmen as much as possible on Sundays.
This numerous body of men walk oftentimes between 20 and
30 miles a-day for a small pittance per week. They start
very early in the morning, from the chief offices in towns,
and distribute correspondence in the rural districts. In the
evening they return to the chief offices with the corresporel;
ence collected at the post-offices in villages and hamlets.
is now resolved that on Sundays these men shall ctoriern
latter
their return to the chief offices so as to arrive
whole of the
about midday, in order that they may ha he _ ses,
iti and
after part of the Sabbath to spend with their
law A.
.onle parts of the
attend church. This arrangement, in -
country, commenced last Sunday.
u Island of Goa, near
SINGULAR TREE.—In t.eble, called
" the sorrowful
eta
Bombay, there is a singular veg.
the night. At sunset no
it only flourishes in • • •
tree," because
half sin hour after it is quite
flowers are to be seen, and yeat
sweet smell, but the sun no
full of them. They yield
them than some of them fall off,
sooner begins to shine u on
up
us it continues flowering in the
and others close up, and .
night during the whole r
-1- Yeaaccording to the local:papers
THE GAME .1.4
Avvlsis. of the prosecution alone, in the
it appears that the c.
nee
two Park poaching affair, are nearly
much-talked-of Seel,s nounds. What a picture for the rate.
two hundred allaZi
t?rt'o gaze upon!
payers o Deli **4...r

,

j.

THE LONDON GAZETTE, April 8.
FOREIGN- OFFICE, Arau. 8, 1851.
The Queen has been graciously pleased to appoint
David Ross, Esq., now British Vice-Consul at Coquimbo,
to be her Majesty's Consul at that port.
DOWNING-STREET, Aran 8.
The Queen has been pleased to appoint George Watt-
ley, Esq., to be Provost Marshal for the Island of St.
Christopher.
OFFICE OF ORDNANCE, APRIL 7.
Royal Regiment of Artillery—Brevet Major Thomas
Congreve Robe to be Lieutenant-Colonel, vice Lock, re-
tired upon full pay; Second Captain Evan Maberly to
be Captain, vice Robe ; First Lieutenant George Lee
Chandler to be Second Captain, vice Maberly; Second
Lieutenant William Howley Goodenough to be First
Lieutenant, vice Chandler; Second Lieutenant Albert
Henry Wilmot Williams, to be First Lieutenant, vice
Martineau, retired; April 1.
WHITEHALL, APRIL 2.

Commission by the L)rd-Lieutenant of Devonshire.
East Devon Regiment of Militia—The Honourable
Samuel Knight Lysaght to be Lieutenant, Jan. 18.
North Devon Regiment of Yeomanry Cavalry—
Thomas Bridges, Esq., to be Lieutenant; William
Holland Bickford Coham, Gent, to be Co-
ronet ; Charles Chichester, Gent., to be Cornet;
Charles Colville Turner, Gent., to bo Surgeon; Thomas
Cowdray, Gent., to be Assistant-Surgeon, Jan. 22. Sir
Trevor Wheler, Bart., to be Lieutenant-Colonel Com-
mandant; the Honourable Hugh Viscount Ebrington, to
be Lieutenant-Colonel; William Tardrew, Esq., to be
Major; Jan. 28. Alfred Robert Hole, Esq., to be Cap-
tain; John Curzon Moore Stevens, Esq., to be Lieu-
tenant; the Honourable Charles Henry Rolle Trefusis,
to be Cornet; Feb; 8.
REDUC rioN OF THE NATIONAL DEBT.
The Lords Commissioner, of her Majesty's Treasury
having certified to the Comcnitsioners for the Reduction
of the National Debt, in pursuance of the Act, 10th
George IV., c. 27, sec. 1, that the actual surplus reve-
nue of the United Kingdom of Great Britain and
Ireland, beyond the actual expenditure thereof for the
year ended the sth day of January, 1851, amounted to
the sum of two millions five hundred and seventy-eight
thousand eight hundred and six pounds three shillings
and threepence; the Commissioners for the Reduction
of the National Debt hereby give notice, that the
sum of six hundred and forty-four thousand seven
hundred and one pounds ten shillings and nine•
pence (being one-fourth part of the said surplus of two
millions five hundred and seventy-eight thousand eight
hundred and six pounds three and threepence) will be
applied under the provisions of the said Act, between
the 7th day of April, 1851, and the sth day of July,
1851, to the following purposes, viz.:—
To be applied to the purchase of Stock 644,701 10 9
Add Interest receivable on account of
Donations and Bequests, to be ap-
plied to the purchase of Stock

2,098 15 5

£646,800 6 2

National Debt Office, April 2, 1851.
A. G. SPEARMAN, Comptroller-General.