The Sun.
London, England, 1851-05-03 00:00:00

N°. 181287.] LONDON, SATURDAY f
. • •
MAY 3 1851.
x
7

[PRICE SD.

SPIRIT of the PUBLIC JOURNALS.

titian need trouble himself to avoid any injustice or ano-.
maly. There can be no doubt that a duty on corn is a
tax on consumption, and therefore, on this theory,
preferable to a tax upon incomes. Mr. Herbert's anec-
dote showed happily how little the farmer would be
likely to benefit by a five shilling duty but' on
Lord Granby's principle there can be no reason whatever for
limiting the duty to five shillings or to ten. It may be con-
ceded, we hope, to Free-traders that their financial proposals
at least tend to their professed purpose of providing a re-
venue. On the other side, another and a stronger motion
was scarcely concealed throughout the discussion. Mr. Buck
forgot the income-tax altogether while he complained of
the losses sustained by the farmer from the withdrawal of
Protection. It a corn duty failed to replace the income-tax,
it would not be less effectual in restoring the rental. Another
opportunity may occur for noticing the speeches of the Chan-
cellor of the Exchequer, of Mr. Disraeli, and. of Lord John
Russell. The debate naturally cleared itself as it proceeded,
and left the positions of different parties in the House more'
,plainly defined. The consequences of the division are, how-
ever, at present. a more serious subject of consideration than
any discussion in or out of Parliament.

momentulat e by B
ig who may have been prowling about. He saw the Queen*
theat
aclolntatenrrdyingonthei
ambi-
tion of Protectionists, Irish ultra-Romanists. and other par-
otifesa. ctoeounntur:,erreeunst attethreiscap
contests within the verge of the law, .meet in harmony and
good humour on, holiday occasions, and send up
one unanimous, heartfelt aeclaim in hamattr -of
the Sovereign of their hearts as she per, 'at-
tended only by half-a-dozen guards for torm's sake, not
protection. The military were nowhere to be seen ;
the police required a close and searching gaze to find them
out. This safety of the throne, this brotherly forbearance
of the people with. one another, is due to no superior wisdom
inherent in our nation. When we look back on our consti-.
tntional history, we find records of conflicts as fierce and
aimless as any that... Prussia or Germany have lately pissed
through. Out of these we have emerged; less by foreseeing
wisdom than by judicious acquiescence in the lessons of ex-
perience. Let the Royal Family of Prussia take the hint
They have it in their power to rear on the love and confi-
dence of the German people a throve as secure and pleasant
to occupy as that on which Queen Victoria is now seated.

FROIVE TIIE MOR ;TING PAPE RS OKTIIIS DAT.
TIMES.—We have to congratulate that important section
of the public, whose incomes are regattied as the basis of
modern financial operations, on a change in the tenure of
their principal burden. The louse of Commons last night
resolved, by a division of 244 against .230; to stibstitnte an
annual for a triennial income-tax. This point was not gained
without a stout resistance from the Treasury and' its confede-
rate powers; a three years' lease of the income-tax being in
those quarters almost equivalent to a three years' lease of
poser. The people at large, who have" so often been told
that Parliaments ought to be annual, and that Governments
ought to be amenable to legislative control as Often and as
readily as possible, will acknowledge the. justice of bringing
this tax under discnaeion year by year. The real question
last night lay not so much between an annual and a trien-
nial tax, as between a temporary and a. permanent tax.
Everybody knows that each fresh lease of three years
added to the length of the prescription, and made it
more and more ridiculous to think of getting rid of the
tax altogether or modifying its inequalities. At the end of
three years there could be no doubt that the national fi-
nances will be very much in their present state—namely, a
surplus with the income-tax, but a large deficiency without
it. In that case, the Chancellor of the Exchequer of the
day would only have to enumerate all the occasions on
which is bad been necessary to re-impose the tax, includ-
ing in the list the precedent of 1851, and without more ado
he would dri-e another nail into the tax. Thus, the dis-
cussion of 1854 would only be a revival of that in '854
with the chances still more in favour of the_Min:ster. This
we have frequently maint ainod to bean improper and hardly
a constitutional footing for any large tax to stand upon.
Let it be either a temporary tax, or a permanent tax; but
let there be no disguise—let it not be a permanent tax tri-
ennially foi4ted on the nation as a merely temporary visita-
tion. The House of Commons would stern at last to haie
given due weight to these obvious considerations, and it
has now demanded that the tax shall hove the benefit
of an annual scrutiny. We are not disposed,to canvass the
variety of considerations, or even the apparent discrepancy of
argument, on which 244 Members withheldthe tax for three
years, and granted it only for one. So 480017 is the elo-
quence of some speakers, and so apt.,srzeYWhoogbte of the
heart to overflow in season and ont of season, that language
is often a very uncertain index of the really actuating motives.
We have no doubt that in some points all the Members of the
majority last night were thoroughly agreed. They felt the
absurdity, not to say the immorality, of the Chancellor of
the Exchequer coming before the nation every three years,
and asking his income-tax for another three years, 'with the
solemn asseveration that he meant it only for that period.
A tax which thus carries about it the constant con-

SPORTING INTELLIGENCE.
CHESTER RACES.—FRIDAY.
TH= Cur.-1n the hurry of transcribing, Knook Knoll was
reported to have made' strong running, instead of slow run-
ning; the pace was decidedly bad.
The Cestrian Stakes of 10 soya. each, with 50 added, fol.
three yrs old ; colts, Sat 61b; fillies and geldings, Bst 31b ;
the-winner to pay 10 soya. to the fund. One mile and
three-quarters.
Captain Harcourt's Coleterdale (Cartwright) 1
Mr. Payne's Guardsman (Flatman) 2
Sir .1. Hawley's Vermuth
Betting-5 to 4on Coleterdale. Won by a neck. Ver-
muth beaten off. Run in 3 min. 30 secs.' •
The Wirral Stakes of 10 nova. each, h ft, with 30 added; for
two and three yrs old. T.Y.C.
Mr. Dawson's Tightwaist
The Cheshire Stakes of 25 sovs. each, 15ft, and only 5, &c.,
'with 50 added; the second to save his stake, and the win-
ner to pay 10 sovs. towards the expenses. From the Castle
Pole, once round and in.
amfr. Din
r.
ureikkiallmd',ssSsanuocer-stlgifters in45151'108;144- 110 ( odney 1
(Arnold)g)
2
Mr. Bingley'a Christiana, 5 yrs, let 3lb (Holdway) 3
Mr. Maiden's The Iron Duke, 5 yrs, 7st 131 b (Robertson) 4
Betting-6 to 4on Sauter-la-Coupe, who made all the
running, and won cleverly by a length, the same between
the second and third. The Iron Duke jumped round at the
moment the
sethecfls.ag was dropped, and was left behind. Run in
2 in. 44 _

A Free Handicap of 10 soya. each, h ft, with 50 added

fession of unfairness, and which can only be kept
up by a succession of manoeuvres, cannot be a very
unexceptionable one. As, too, we have previously
observed, it is impossible to say how we, how
the country may stand in April, 1854, and we know, not
into what hands we are, helping to transmit this formidable
and elastic instrument of finance. Notwithstanding, then,
that Mr. Hume and Mr. Alderman Thompson, Mr. Roebuck
and Mr. Disraeli, were found voting on one side, but enforc-
ing that vote by argument+ more characteristic t ban uniform,
we see in their agreement little else than a proof how widely
the tax is disagreeable, and how many objections there are
to its present footing and form. As this very important
change in the tenure of the tax is made with a view to in-
quiry, we presume that a Committee will be appointed forth-
with. Undoubtedly the subject of taxation requires all the
light that can be thrown into it, for there is none upon which
so wide a variety of opinion prevails. As Mr. Hume very
truly observe I, there are the greatest misconceptions and mis•
calculations as to the relative bearing of our taxation upon
different classes. The only inquiry we have had of late
years on this interesting subject was that of the Select Com-
mittee in the Lords upon the burdens on land, in which, it is
well known, two different reports were drawn up, one of
which was adopted by the Committee by a bare majority.
By all means let us know who pay the taxes, even if it turn
out that the payers of direct taxes are not the most heavily
taxed portion of the community. The subject is just now of
critical importance. Taxation and representation are always
associated, and if one is to be revised the other should also.
If we are about to tax one part of the community, and give
the Parliamentary representation to the other part, we might
just as well assemble a hundred thousand men in the pre-

7 furlongs.
Mr. Fowler's Forester, 5 yrs, Est 51b .(Wells) 1
Mr. Copeland's Aldgate, 5 yrs, Est 81b (Charlton) arlton ) 2
Mr. J. Wilson's Queen Bee, 3 yrs, crd. 4st 101 b (Kendall) 3
Mr. Holdforth's Romance, aged, 7st (Basham) 4
Mr. Jones's Pilot, 4 yrs, 7st ....
Betting-7 to 4 agst Forester, and sto 2 each agst Ro-
mance and Pilot. Won easily by a length, Queen Bee a bad
third. Run in 1 min. 32 secs.
The Eaton Stakes of 10 soya. each, h ft, with 30 added,
Grosvenor Course.
Mr. Dawson's Tightwaist walked over.
The Grand Stand Cup of 100 soya. in specie, added to a
Handicap of 10 soya. each. The second to receive 20

sous. out of the stakes, and the winner to pay 10 sous.
towards the expenses. Once round and a dis.
Lord Chesterfield's Humphrey, 4 yrs, 6st ( Wells) 1
Lord Waterford's Kick-up-the- Dust, 3 yrs 6st (Doyle) 2
Lord Waterford's Duc-an-Durras, 6 yrs ... (Robertson) 3
Sir C. Monk's Vanguard, 5 yrs, Bst (Flatman) 0
Mr. Herbert's Sir Robert. 4 yrs, 7st 61b (W. Sharpe) 0
Mr. Carew's Evs, 5 yrs, 7st 41b ......... ( Basham) 0
Mr. Heseltine's ,Mistake, 5 yrs
Mr. Davidson's Jack Learning, 3 yrs, sst 71b (Rickards) 0
Betting-6 to 4 agst Duc-an-Durras, 7to 2 each agst
Jack Leeming and Humphrey, and 5 to 1 agst Eva. Won
by a length ; Duc•an-Durras a bad third. Run in 2
min. 13 secs.

The Lady's Purse of 501.; three yrs old, 9st; four, 9st 61b:
five, l Ost ; six and aged, lOst 21b ; mares, &c. allowed
31b; winners extra; once round and a distance; winner
to be sold by auction, &c.
Mr. Dawson's Avia, 3 yrs (to be sold for 50/.) Arnold 1
Mr. Bobb's Lucy, 6 yrs (50l.) 2
The following also started : - Mr. Wilkin's Langton, 5 yrs,
(2000—Mr. Hooton's King Fergus, 4 yrs (501.)—Mr.
Smith's Master Downes, aged (501.)—Captain Cunning-
ham's The Mease, aged (501.)—and Mr. Davies's b g by
Greatheart, out of Jolly Beggar's dam, 5 yrs (1001.)
Betting-• 5 to 2 agst Lucy, and 4 to 1 agst The Mease.
Won by a length.
BETTING ON THE COURSE.

cincts of the Bank of England, and give them the key to its
• -

vaults. Let us ask a few questions before we resign our
strong boxes wholly to the mercy of the multitudinous and
needy. Inquiry is all that is asked for, and it is reasonable
surely that it should be cordially granted.
HERALD.—At an early hour this morning the House
of Commons divided on the motion of Mr. Hume, that the
income-tax should be continu-d for one year instead of
three; and in a full house Ministers were defeated by a
majority of 14. Our first duty is to congratulate the
country upon this —that, as a permanent instrument of re-
venue, the odious and inquisitorial income-tax is smashed.
Reluctantly conceding it to the necessities induced by the
bungling of Sir Charles Wood, for this year, the House
has distincsly proclaimed that, in their opinion, no matter
who are the Ministers who will have the preparation of

DERBY.
9 to 2 agst Teddington 20 to 1 agst The Ban
9to 2 agstPritne Minister 2Q to 1 agst Bonnie Dundee:
7 to 1 agst Hernandez 10 to 1 agst Glenhawk.
12 to 1 agst Marlboroughßuck
• (t)
1,000 even between Teddit
SUFFOLK
4 to 1 agst Cane

.
3gton and Prime Minister.
STAKES.
5 to 1 agst Anspach.

COURT CIRCULAR.

her Majesty will give State Balls on Wednesday, the 7th
InA. (and not on the sth, as previously announced), and on
Monday. the 19th of May.
The Queen will give State Concerts on Monday, the 12th
of May, and on Wednesday, the 28th of May, at Bucking-
ham Palace.

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CHESHIRE !TIC NI RA.
..
The details of the ;king accident in
..de tunnel be-
tween Sutton and . rodsham, on the Lancashire and
Cheshire Junction Railway, resulting from three race trains
from Cheshire to Manchester coming into collision, on Wed-
-day evening, had not been fully ascertained up to yea-
terday. The names of the whole of the killed had not been
obtained, but amongst them was Mrs. Withnall, widow of
the late Major Withnall, of Bolton (not Mrs. Ridgway, as
stated yesterday); Mr. Davidson, salesman. at Meagre,
man named Newel of
Ban-
nerman s warehouse, Manchester; Henry Anderson, "
r-
hanger, Manchester; and a yilunp:
'Whaley, Cheshire. The other bodies have not been. idea- -
'
tified. YBesides Messrs. Leete, Wilson, Hurry,' Nap pier; '
Martin, Hughes, Henderson, and others named in yeaterdfoe
-Ala, as having sustained fractures r and injuries, the followa
ing parties have since been ascertained to have DOW
wpunded :—Mr. Rooker, au, veyor, Manchester, who lime*
a precarious state from a series of fractures both of ribs and
limbs; Mr. Johnson, Albion Hotel, Manchester, war . s
cut; capt. Leathern (unattached), one leg fractured, &f
fractured, right collar bone fractured, and head lacerated;'
Lieut. Elgee, Adjutant to 50th Regiment. severely ,braird
about the legs ; Mr. and Mrs. Hancock, Feathers Inn, Milin•
cheater, much bruised and shaken ; Mr. Drabble, of Shef-
field, bruised; Mr: James Thompson, Turf Tavern, &rag -
Moor, leg much bruised; and Morley, electric telegraph,
Manchester, a good deal shaken.
The accounts given of the accident by the passaging
Generally attach blame to the company in allowing morn..'
than one train to enter the tunnel at a time. It appears,
according to the statement made at Cheater, that the lust
race train left at seven, the second at half-past
seven, and the third at eight o'clock; but the Pl'
;lenge" sly that all three left within about tluttY
or thirty-five minutes of each other. The first train
was heavy, and was impeded by the slipperiness of
the rails, which caused the engine to *waste much steam
and fill the tunnel with the vapour, so that the fewlights
they had could not be seen. After the second train Sad
come into collision with the first, a passenger sgys he-tooked
from the windows and could not see a light in an "direction.
The tunnel was intensely dark. The passengera in ma re(
Passengers was very, great,
the carriages were locked in, and they hammered and 'Da'
tered at the doors fearfully, whilseothers jumped oat as wells
as they could from the windows. When the third train Was
such a state of Awn
describedby some as
. a series of, shocks like the rapid firieg of artillery, when the
carriages were driven against each other, eett, _
a prolonged
crash of wood, and after that a confused and frightful cos.
mingling of voices in shouts, groans, and exclamations of the
darkness which enlamoodot
heardandwildcatam advancing
oradistress.entaf t the
e:n camethe alarmt
uhoteftpeoplecollision,
i n
collision, it is Wonderful
aevendrysthuffinerig,nagndas
that the results were not more awful than
_they appeu. to
have been. • ith
.followed 15M
the

forThtlea NAVAL INTELLIGENCE.
SCILIAE " "lagEMEhvg YOB., FLAG-mime. cA
, AINS,"CO3I.3IANDERS, AND LIEUTENANTS. -
We regret that we cannot find room to-day for the document in
-
tense, and that we are compelled to limit our notice to the following
flag-officers,
ctmaptvaienjsu,stcopmumbliasnhdederse,
annedwilesuctheemninsucfolatmetrenvment.
summary of the scheme sanctioned by the Treasury :
The number of admirals is at present fixed at 150, excl Ave Of
1 . Byy
years removingof a
age
eo
orp earrmeapnheynsti c
any half-pay
incapable those
admirals of the fleet.
Their Lordships propose that the number should be reduced. to 99,
exclo,ive of admirals of the fleet; of these 99, 21 to be admirals, 27
vice-admirals, and 51 rear-admirals.
They propose that this reduction should be effected—
list who, under the Order in Council of June 20,1827, have net waved
for their flag.
2. By the creation of ten retired service pensions of 1501. each,
anfowfurotnhethr see4r:vece.
to be awarded to flag officers on the active list who are either above
seventy
pensions not to bit held in addition to the good service pension.
Such officers to be placed on the retired list, and the vacancies ao-
casioned by death to be filled up from the active list.
By these arrangements the number of admirals will be reduced to
ninety-nine, or to within one of that numbe,..
CAPTAINS.—The number of captains was fixed by the retirement
of 18411 at "not exceeding 500." But the number of 500 1. not
now complete, the full number not having been filled up, in contem•
plation of some new arrangement.
Mo
us h yl
should be
erdfis.epdroapto3scso.that the number of captains on the wive list

t is proposed that the reduction to 350 shall be effected—
I. As vacancies occur in the active list of flag-Officers, the captain
first in seniority, who has served for his flag, will be promoted (re-
serving her Majesty's undoubted right of selection). These captaltul
who rise to their flag, and who have not served! will be placed oa
permanent half-pay, rising in rank as at present, but with the half.
pay of rear-rdmirals.

until the list of captains be reducel to 350. The retired list then
re-
duced to 100, and by permitting captains who are above
to be diminished by only retiring one in two vacancies until it be re-
2. By keeping open the retirement of 1845 to the number of 208
55 years of
age and who have been on the captain's list for ten years to be
eligible for retirement.
3. By observing the rule of promotion as it is now in force, of one
in three, until the number is reduced to 350.
Their Lordships propose to promote by selection 50 commander*
to the rank of captains. These officers to be placed on permanent
half-pay. Of these 50, 20 to be selected in the current year, sad 10
in each succeeding year, unt:l the number reaches 50, when the vacan-
cies only should be filled up.

COMMANDERS.—The number of commanders on the active list on
the Ist April, 1851, amounted to 828.
➢ly Lords propose that the active list should be reduced to 451
commanders.
This resolution should be effective-
1. By the selection of3o, as above proposed.
2. By increasing to 100 the list of commanders promoted to the
rank of retired captain under the order in council 1840, and keep-
ing such retirement open until the number of commanders on the
active list is reduced to 450, as proposed.
3. By placing on permanent half-pay all commanders wha have
not served afloat, or in the packet or revenue service within 29
years, or who are physically incapable of service ; and by con-
tinuing from time to time to remove such officers from the active
list to permanent half•pay.

6. By observing the promotion of one in three, as now in force.
until the number on the active list be reduced to 450.
LIEUTENANTS.—The number of lieutenants on the active list ott
the Ist April, 1851, was 2,147.
The Lords of the Admiralty propose to reduce this number
to 1,200.