The Sun.
London, England, 1860-12-13 00:00:00

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morally right, yet as an act of administration it was - entered on." If Mr. BRIGHT be so eager for dimi-
utter.lF impossible to retain a subordinate Governor nished expenditure as he professes to be in every
whoin tin face of the public opposed and thwarted speech, let him cut off that easy resource of our
the policy of his Chief. Sir CHARLES says himself tax-spenders—the Income-tax.
that he knew tke consequences might be serious to
himself, but that the time allowed for any effective
action was so short, that he was driven to a decisive

THE QUEEN'S VISIT TO OXFORD.

OXFORD, WEDNESDAY.

course.

Let us then hear, impartially, what Sir CHARLES
has to say in defence of a step which compelled
his removal from a sphere in which it is acknow-
ledged he was usefully labouring, and of his thwart-
ing the measures of the Government of which he
was a subordinate. It is, as might be expected, in
substance that the Calcutta policy was so adverse
to the interests of India, and that the Governor in
Council was disposed to press it forward with such
indecent haste, that he was compelled to make
himself the METTIUS CURTIUS of the occasion.
His first object is, however, tacitly to meet the
allegation that he was influenced by personal
jealousy towards Mr. WILSON; such insinuations,
indeed assertions, have been distinctly made ; but
he certainly shows that the policy to which he
made himself a martyr was one he had
earnestly recommended before even a rumour
had reached India of Mr. WILSON'S appoint-
ment as Financial Member of the Legisla-
tive Council. At the Governor's request he had
afterwards furnished a second and a third state-
ment of his views, before it was at all known what
course Mr. WILSON intended to adopt. This should
certainly be conclusive against the supposition that
Sir CHARLES was influenced by anything like a
personal pique in his choice of a policy.
The next points are the difference between the
policy of Mr. WILSON and the Council, and that
advocated by the Governor of Madras ; and the
importance of that difference. On the latter point,
indeed, hinges the whole question of justifica-
tion ; if, the difference were not of the highest
I moment, it must be owned by Sir CHARLES TRE-
TELYAN himself that he ought to have bowed to
the decision of his official superiors. The
difference then between the two modes of
balancing income and expenditure, may be
described in principle in a single sentence.
Mr. WILSON relied chiefly on new taxes—Sir
CHARLES TRETELYAN on reduction of expenditure.

Her Majesty visited this University and city for
the first time since her accession to the throne this
day, but rather in a private capacity, as no demon-
stration was required either on the part of the
University or city. It was generally understood
that the object of her Majesty's visit was a com-
plimentary one to the University authorities, by
way of recognising the attention paid to his Royal
Highness the Prince of Wales, and as a parting
compliment on his leaving the University. The
Queen, accompanied by the Prince Consort, the
Princess Alice, Prince Alfred, Prince Louis of
Hesse, Lord Charles Fitzroy (equerry to the Queen),
Major Du Plat (equerry to the Prince Consort), the
Duchess of Atholl, and the Hon. Miss Cathcart,
arrived in Oxford by the Great Western Railway
at 11.25. They were received by the Prince, of
Wales, Major-General the Hon. R. Bruce, and
Lieutenant-Colonel Keppel. The Oxford City
Volunteer Rifle Corps attended as a guard of
honour, and presented arms on the arrival of her
Majesty. _ _ _

The Royal party at once proceeded to Frewen
Hall, and shortly after paid a visit to Christ Church,
Magdalen College, New College, the University
Museum, Bodleian Library, Divinity Schools, Con-
vocation House, Examining Schools, Sheldonian
Theatre, and the New Chapel of Balliol, and Exeter
College Chapel. The Royal party then went to
Frewen Hall, the residence of his Royal Highness
the Prince of Wales, where they partook of lun-
cheon, after which they visited the Radcliffe
Library. About four o'clock the Royal party pro-
ceeded to the Great Western Railway Station,
where the Oxford City Rifle Coips again attended
as"a guard of honour and presented arms on the
arrival of her Majesty;
Soon after four o'clock her Majesty and suite left
Oxford amid the deafening cheers of some thousands
of people. Throughout her Majesty's progress
through the University and city nothing could
exceed the enthusiasm of all classes.

It is argued that these two modes were, to a great
extent, incompatible with each other. If new
taxes to a large amount, and of an irritating charac-
ter, were imposed, a large army would be the more
necessary to suppress insubordination ; but no
reduction of importance could be made without

getting rid, to the utmost possible extent, of the
vast native army—an army which is doubly costly,
involving, besides its own charge, the expense of a
larger and yet more costly European army to
watch it. The facilities for disbandment are shown
to have been unusually great, the numerous Irre-
gulars raised for the occasion of the mutiny expect-
ing it, in accordance with precedent, while the
demand and rising pay for labour rendered the
soldiers willing to return to civil life. We are
told that if the plan of disbanding regiment*,
instead of merely reducing the numbers in each,
had been largely adopted, the saving world have
been enormous ; since not only would the very
expensive staff of European officers have been
disbanded with them, but all the separate arrange-
ments for depots, barracks, and commissariat, so
very costly in India, would have been also saved.
The common plan of merely reducing the numbers
of men, but retaining the regiment, is but another
mode of creating places and patronage.
It would be useless, we fear, to touch the writer's
figures as to the state of the Indian Exchequer;
but we must say that, unless his statements
respecting the reduction of army expenditure in
India, principally by disbanding native regiments,
can be met, he does make out a very strong case for
his view, that more would be done for the content-
ment and security of India by this course than by
imposing new taxes. If the disbanding of the
native forces were not only safe, but popular—if, as
Sir PATRICK GRANT, who should well know, cal-
culated, nearly 11,000 European troops, and nearly
100,000 native troops might be dispensed with—if
the great boon wanted was an efficient police and
administration of justice, then Sir CHARLES has a
very strong case in favour of economy as opposed to
increased taxation. Mr. WILSON was indeed de-
sirous of reducing the army, but his taxes, with their
tendency to provoke discontent, would necessitate
the retention of a large army.
We come then to the taxes themselves. Look-
ing at the subject after the event, we find
Bengal and Oude submitting to the income
tax, and from Madras itself we do not hear
complaints; but Bombay, according to the last
accounts,is determined to offer a passive resistance.
There Lord ELPHINSTONE had warned the Govern-
ment, we presume privately, how unpopular the
taxes would be. We may indeed well suppose that
a Schedule D which demanded two per cent. on
incomes of £2O and upwards would not fail to
create a more general outcry, and be far more un-
popular than its parallel in England. Another
provoking circumstance was that the taxes were
cumulative, frequently, on the same individual,
since he must also pay a tobacco tax, and a
license to trade descending as low as one rupee
(25.) per annum. Tobacco, however, is grown as
commonly by every peasant as cabbages with us,
and it would be impossible to levy the duty with-
out the most odious excise supervision. That tax
has, however, been given up, and a license to
trade in tobacco takes its place; while, instead
of the taxes remaining cumulative on the
same individual, paying for a license exempts
from the Income-tax. Thus, in some important
points, the original proposals of Mr. WILSON have
been seriously modified.

Whether the importance of the crisis demanded
of Sir CHARLES TREYELYAN the course he adopted,
is of course a question which his own conscience
alone can fully answer. He says that being in
charge of 30,000,000 of her MAJESTY'S subjects, he
considered the new taxes unnecessary, therefore
unjust, liable to be productive of grave public evils,
and that the Governor and Council of Bombay con-
curred in his opinion ; that he felt it therefore :a
duty to obtain time to get the opinion of her MA-
JESTY'S Home Government on the subject. That
the Governor and Council suspended the standing

orders which would have given him an opportunity
for public discussion, and that he was thus driven to a
course which would compel his masters to pause. We
have here, of course, but an ex parte case, very ably
stated. In due time we shall have the other
side. Till then we must decline expressing any
decided opinion.

To two incidental remarks on the Income-tax,
we beg to call th• attention of Mr. GLADSTONE,
of Mr. JOHN BRIGHT, and of all who, like them,
support that tax partly in the interest of
trade and partly to irritate the people into de•
manding economy—Sir C. TREVELYAN observes
that "an Income-tax always diminishes the produc-
tiveness of other taxes ;" and in regard to economy
he remarks, what is matter of undoubted history,
" The vote whfch abolished the English Income-
tax at the end of the French war was the immediate
incentive to the tang course of economy subsequently

TIIE SUN, LONDON, THURSDAY EVENING, DECEMBER 13, 1860.

ADELPIII TIIEATRE.—The Prince and Princess
of Leinengen visit the New Adelphi Theatre to-morrow
(Friday) evening.

THE PRINCESS ALICE.--We can positively con-
tradict a paragraph, originating in a weekly paper, and
copied into several of the daily journals, announcing that
the marriage of the Princess Alice with Prince Louis of
Hesse-Darmstadt had been definitively settled to be solem-
nised in London during the ensuing season. This alliance
will not take place until 1862, when the Princess Alice will
have attained the age of 19 years.

The Duke of Athole leaves town this morning
on a visit to her Majesty at Windsor Castle.

Sir G. and Lady Broke Middleton have left
Shrubland Park, where they have been entertaining a
select circle of friends for several weeks, and have arrived
at Broke Hall for Christmas.

Miss Coutts' dinner and evening party, announced
for this evening, is unavoidably postponed.
Mr. D. C. Blair and the Misses Blair have left
Fenton's Hotel for Southampton.

Mr. Henry Howard, of Greystoke, and Mrs.
Howard, have arrived at Fenton's Hotel from Thornbury
Castle

The Earl of Jersey, who has been seriously
indisposed for some days past at Eton, is, we are glad to
learn, progressing favourably towards recovery.
_ _

Lord and Lady Aveland have been entertaining
a succession of visitors during the last fortnight at Norman-
ton Park. The company has included Maria Marchioness
of Ailesbury, his Excellency the Minister for the Nether-
lands, his Excellency the Bavarian Minister, the Earl and
Countess of Camperdown, Lord and Lady Lyveden, Lady
Howard de Walden, Viscount Campden, Hon. Mr. Cal-
thorpe, Hon. Mr. Ellis, Hon. G. H. Heathcote, M.P., ice.
Her Imperial Majesty the Empress Eugenie yes-
terday honoured the establishment of Messrs. London and
Ryder, of 17, New Bond-street, with a lengthened visit,
and was pleased to select a variety of their novelties in
jewellery, &c. Her Imperial Majesty expressed herself
much gratified with a fine marble bust of Proserpine, by
Hiram Powers, the American sculptor in Florence, now at
their establishment.

We read in the _Dumfries _Herald: "The Em-
press Eugenie, on lately visiting Scotland, condescended to
honour our townsman, Mr. J. Campbell Gracie, by accept-
ing from him a genealogical tree of her Majesty's ancestors,
the lirkpatricks •f Closeburn and Conheath, from whom
her Majesty springs direct—as shown upon the tree com-
piled by him."

The China Mail, via Marseilles, is due in London
to-day. The Shanghai dates of this mail should be Oct.
22. Shanghai is the nearest mail packet station to Pekin.
The vague rumour circulated yesterday, of some
application having been made to the Bank for special dis-
count assistance, is ascertained to have been entirely with-
out foundation. It is now said to have originated in the
directors having been engaged in the consideration of some
business communication from the Government.

It appears that the belief in the capacity of the
New York money-market to supply bills on England at a
heavy rate of discount for any amount of specie that may
be shipped thither is beginning to subside, and that instead
of £200,000 being despatched yesterday, according to the
anticipations expressed, the amounts were £49,490 by the
Fulton, from Southampton, and £7,631 from Liverpool, by
the City of Manchester.

The East Indian Railway Company have notified
their desire to borrow £1,500,000 on 5 per cent. debentures
at par, redeemable in five years, with an option to the
holders to demand a renewal for a second term Of five year:.
The payments are to be 25 per cent. on allotment and 25
per cent, in each of the three subsequent months. This
will complete the sum the company are empowered to
borrow on debentures not convertible into shares. The
previous £1,500,000 were issued in July last; when Consols
were at 93i.

GOVERNMENT EMIGRATION.—Her Maj es ty's Emi-
gration Commissioners will receive tenders to-day (Thurs-
day) for a ship to proceed to Sydney, New South Wales,
to be ready for the reception of passengers on such day as
the Commissioners may appoint between the 10th and 20th
of January.
CRYSTAL PALACE.—The Poultry Show attracted
a large number of visitors yesterday, the north wing of the
building, in which it is held, being quite thronged, and the
demand for catalogues incessant. Many sales were effected,
to an amouit considerably in advance of former years. The
show will be continued to-day and during the week.
TEE EASTERN FISIIERIES.—The autumnal her-

ring fishery has been prosecuted during the past fortnigkt
with considerable success. In the course of next week most
of the boats will " make up" for the season, and it is ex-
pected that the value of the fish taken will average £5OO for
each boat.

RZMARKABLE MILDNESS OF THE SEASON —A
Devizes correspondent of the Wiltskire .71firror says he has
at present growing in an open border strawberries in various
stages, from the fresh blossom up to fruit just ripening, and
has recently gathered ripe fruit upwards of two inches in
circumference from the same bed, being the second crop pro-
duced this season.
A RARE EAGLE IN CORNWALL.—An immature
specimen of the spotted eagle (aquila ncevia) was shot by
the steward of Mr. F. Redd, of Trebartha-hall, in a large
covert adjoining the open and extensive moors near the
Cheesewe.ng and Kilmer. Tho wings, wing-coverts, scapu-
lariess and shoulders are marked with oval-shaped spots of
different sizes; these spots denote the bird in the first and
second years' plumage, the spots wearing out with age. It
is nearly one-half the size of the golden eagle. Weight,
41b. log. ; length, 27in. : extreme width, Mt. Sin.
BANKRUPTCIES TZIS YEAR.—It appears that the
bankruptcies gazetted during the eleven months ending
November 30 number 1,141, being at the rate of 1,245 per
annum. The average of the previous ten years has been
1,090, so that the rate this year is somewhat above the
average. The number of bankrupticies gazetted in the
Liverpool district this year has been 63 ; in the Manches-
ter, 57 ; in the Birmingham, 185; in the Leeds, 100 ; in
the Bristol, 88 ; in the Exeter, 45 ; in the Newcastle, 34';
and in the London, 569. These figures are below the ave-
rage as regards Liverpool and Manchester, and above the
average in the other districts, especially in the London and
Birmingham jurisdictions.

THE CHARTERHOUSE.—Yesterday being the anni-
versary of the Founder's Day, there was a great gathering
of Old Carthusians within the walls of the quaint old build-
ing in Charterhouse-squat e. Divine service was performed
in the chapel at 4 o'clock, the sermon being preached by the
Right Rev. Dr. G. T. Spencer, Chancellor of St. Paul's
Cathedral, late Bishop of Madras. Afterwards the annual
oration was delivered in Latin in the large hall by Mr.
James Butler, who dwelt mainly upon the events of the
last year, especially those which had reference to the Char-
terhouse. In the evening a large number of Carthusians
dined together under the presidency of the Venerable Arch-
deacon Hale.
EAST INDIA COMPANY'S MEETING,—The half-

yearly meeting of the East Indio Company was held yes-
terday at the India-house, Leadenhall-street. Colonel
Sykes occupied the chair, and having explained the steps
that had been taken to obtain from the Government funds
and premises for carrying on the affairs of the company,
considerable discussion ensued as to what course should be
pursued, and it was agreed that a committee should be
formed to consider and report on the best means of obtain-
* the required accommodation. Mr. Jones then moved
the following resolutions :-1. That the application of the
revenues of India to the defrayal of the expenses of the
Chinese war is a ♦iolation of the Act of Parliament which
transferred the government of India to the Crown, is an
evasion of the control of the Commons over the supplies,
and an injustice to the people of India. 2. That the prin-
ciples of paper currency proposed to be adopted in India
are false in commercial policy, discreditable in practice,
and dangerous to the dignity of the Crown. After some
discussion the motion was withdrawn, and a vote of thanks
to the chairman terminated the proceedings.
THE ATTEMPTED MURDER IN NORFOLK.—The
woman Emma Rayner, on whose life such a determined
attempt was made a few days since at Lynn, by Robert
Ward, a man with whom she cohabited, has sufficiently
recovered to make her statement before the magistrates. It
appears that Ward said just before the commission of the
outrage, " Aro you going to get married ?" to which she
made the evasive reply of" I don't know." He then said
to her, " Before you shall marry anyone else I will do so,"
at the same time drawing something across her throat.
The woman states that she thought at first that he

had touched her with his finger only, but immediately
afterwards she found that blood was flowing from her
neck, and she then called out for assistance. The prisoner,
who merely said in defence, " I didn't do it with intent to
do any harm to her," was committed for trial at tho Nor-
wich Spring Assizes.

WRECK OFF PADSTOW.—PADSTOW, Dec. 12.
Last night, about 9 o'clock, the schooner Primrose, of
Buda Haven, laden with a cargo of coals, on entering
Padstow ilarbenr, ran on the Doomed Bar Sand. The
night was p? achy dark, but the crew were heard from the
shore crying out for help. The coxswain of the lifeboat of
the Rval National Life Boat Institution, with a crew of
eight men, himself included, immediately the information
ruched him, launched the lifeboat and prcceeded to the
vessel. Tn the meanwhile, however, a boat from elsewhere
had arrived and taken off the crew. The vessel still re-
mained aground, and as there was a heavy ground sea
running when she struck, and the coxswain thinking the
services of the lifeboat might be needed during the night
to carry off a warp to the vessel, if she should again float,
kept the lifeboat and her crew there until three o'clock this
morning. This valuable lifeboat, during some heavy
storms and terrific seas, was instrumental in saving the
crew of seven men from the French brigantine Gonsalve
of Nantes, and five men from the schooner Frederick
William of Ipswich.

The walls of a large builtling forming part of a
vast liquorice manufactory, belonging to MM. David and
Fouset, near Uzes. in the south of France, gave way a few
days ago, and the roof fell in. Although a number of men
had just commenced work, none were killed, but 12 were
injured, and two seriously. The fall is ascribed to the
high wind having so shaken the woodwork of the roof, as
to ecuse the walls to rock cud give way.