The Sun.
London, England, 1860-02-11 00:00:00

THE SUN, LONDON, SATURDAY EVENING, FEBRUARY 11, 1860.:

ROYAL ALHAMBRA PALACE CIRCUS,
Leicester-square. Two Performances Daily.
THIS DAY, Saturday, Feb. 11th, there"will be produced
one of the most brilliant equestrian feats ever submitted to
the public, for which several artistes of great celebrity have
been expressly engaged.
Morning Performance '(especially recommended), at Two
o'clock; Evening, at Half-past Seven.
N.B.—A. Letter addressed to the Secretary, Box-office, will
secure seats, which can be paid for previous to the parties oc-
cupying them.

A RGYLL ROOMS, Windmill-street, Grand
CASINO, open every Evening', with the celebrate)
Band. Established 10 years. Conducted by Mons. Lumotte ;
principal cornet-a-pidton, M. Tiouleourt. Doors open at half-
past 8, oommenoe at 9. Close a few minutes before 12. Ad-
mission, 19.

THE NATIONAL ASSEMBLY ROOMS,
HIGH HOLBORN,
This Establishment, pre-eminently distinguished for the
elegance and matchless beauty of its decorations, combined
with the perfection of its management is OI'EN EVERY
EVENING. The celebrated band, under lhe direction of Mr.
W. M. Packer, plays a nightly-varied selection of the mis t
approved classical and modern music. Doors open at half-
past 8. Overture at 9. Closing at 12. Admission, One
Shilling.
N.B.—Mr. W. M. Packer's grand annual benefit Bal Masque
(positively the only one this year) is fixed for Thursday, 23d
February.

DR. KAHN'S MAGNIFICENT ANATO-
MICAL MUSEUM, Top of the Haymarket (acknow-
ledged by the whole of the Press to be the most useful and
instructive of any in existence), is OPEN DAILY (for gentle-
men only), from 12 till 5, and from 7 till 10. Admission,
One Shilling. Descriptive handbook gratis. 1)r. KAIIN.6
Popular Lectures on the "Philosophy of Marriage," daily at
and 8 o'clock precisely. SYLLABUS.—Happy and Unhappy
Unions, and their causes—Youthful Vices and Indiscretions,
and their results —Disqualifications for Marriage, and their
ours—the Physiology of Reproduction—Self-inflicted Miseries
—Sterility and its causes—How to secure Moral and Physical
Happiness.
N.B.—Dr. Kahn's Treatise on the above subjects, entitled
"The Philosophy of Marriage," sent post-free on receipt of
twelve stamps, direct from the Author, 17, ,Harley-street,
Cavendish-square. W.

INVESTMENTS FOR CAPITAL. Messrs.
HARRIS and Co., Accountants, 10, Poultry, City, E.C.,
undertake to invest money for parties from £2O and upwards
to any amount, by which from 5 to 20 per cent, can be ob-
tained on the following bona fide securities :—Bills of Sale,
Freehold and Leasehold Property, Policies, Reversions, An-
nuities, &c., &c. Office hours 10 to 5 o'clock.

MONEY, from 5 to 10 per Cent., ready to be
advanced on Freehold or Leasehold Property, Poli-
cies, Reversions, &c., also several sums on household furni-
ture (without removal), personal, and other approved securi-
ties. Bills discounted. Apply to Messrs. HARRIS and Co.,
10, Poultry, City, E.C. Enclose stamp for reply.

INEGAIt. Patronised by her Majesty's
V Government.—CONDY'S PATINT PURL CONCP.N-
CRATED MILT VlNEGAR.—Families, by using this de-
licious Vinegar, insure purity, and elect a BaViW,, of 50 per
cent. See Report of Dr. Letheby, City Officer of Health ; Dr.
Hassan, of the " Lancet" Commission, and others. Sold by
the Trade, in bottles labelled and ca ruled. Wholesale, 83,
King William-street, London-bridge, E.C.—Sir Quart Sample
sent free to any Railway for 3s, Bd.

meat to enable her to abolish the duties of importation on
the following atticles !--
Sulphuric acid, and other mineral acids.
Agates an 4 cornelians, set.
Lucifers of every description.
Percussion caps.
Arms of every description.
Jewels, set.
Toys.
Corks.
Brocade of gold and silver.
Embroideries and needlework of every description.
Brass and bronze manufactures, and bronzed metal.
Canes, walking canes or sticks, umbrella or parasol sticks
mounted, painted, or otherwise ornamented.
llats, of whatever substance they may be made.
Gloves, stockings, socks, and other articles of cotton or
linen, wholly or in part made up.
Leather manufactures.
Lace manufactured of cotton, wool, silk, or linen.
Manufactures of iron and steel.
Machinery and mechanical instruments, tools, and other
instruments.
Cutlery and other articles of steel, iron, or cast iron.
Fancy ornaments of steel and iron.
Articles covered with copper by galvanic process.
Millinery and artificial flowers.
Raw fruits.
Gloves and other leather articles,of clothing.
Manufactures of caoutchouc and gutta poreha.
Oils.
Musical instruments.
Worsted and woollen shawls, plain, printed, or patterned.
Coverlids, woollen gloves, and other worsted and woollen
manufactures not enumerated.
Handkerchiefs and other manufactures not enumerated,
of linen and hemp.
Perfumery ; cabinet ware, carved work, and turnery of
every description.
Clacks, watches, and opera-glasses.
Manufactures of lead, enumerated or not enumerated.
Feathers, dressed or not.
Goat's and other hair manufactures.
China and porcelain ware.
Stone and earthenware.
Grapes.
Sulphate of quinine.
Salts of morphine.
Manufactures of silk, or of silk mixed with any other
materials, of whatever description they may be.
Articles not *numerated in the tariff, now paying an ad
valorem duty of 10 per cent. ; subject, however, to such
measures of precaution as the protection of the public reve-
nue may require, against the introduction of materials
liable to Custom or Excise duties, in the composition of ar-
ticles admitted duty free in virtue of the present paragraph.
ARTICLE VI.
Her Britannic Majesty engages also to propose to Parlia-
ment that the duties on the importation of French wine be
at once reduced to a rate not exceeding 3s. a gallon, and
that from the Ist April, 1861, the duties on importation
shall be regulated as follows :-
1. On wine containing less that 15 degrees of proof spirit
verified by Sykes's hydrometer the duty shall not exceed Is.
a gallon. . _

1 On wine containing from 15 to 26 degrees the duty
shall not exceed ls. 6d. a gallon.
_ _

3. On wino containing from 26- to 40 degrees the duty
shall not exceed 28 a gallon.

4. On wine in bottles the duty khall not exceod 22. a
gallon.

5. Wine shall not be imported at any other ports than
those which shall be named for that purpose before the pre-
sent treaty shall come into force, her Britannic Majesty re-
serving to herself the right of substituting other ports for
those which shall have been originally named, or of in-
creasing the number of them.

The duty fixed upon the importation of wine at ports
other than those named shall be 28. a gallon.
6. Her Britannic Majesty reserves to herself the power,
notwithstanding the provisions of this article, to fix the
maximum amount of proof spirit which may be contained in
liquor declared as wine, without, however, the maximum
being lower than 37 degrees.
ARTICLE VII.
Her Britannic Majesty promises to recommend to Parlia-
ment to admit into the United Kingdom merchandise im-
ported from France at a rate of duty equal to the Excise
duty which is or shall be imposed upon articles of the same
description in the United Kingdom. At the same time the
duty chargeable upon the importation of such merchandise
may be augmented by such a sum as shall be an equivalent
for the expenses which the system of Excise may entail upon
the British producer.
ARTICLII VIII.
In accordance with the preceding article, her Britannic
Majesty undertakes to recommend to Parliament the admis-
sion into the United Kingdom of brandies and spirits im-
ported from France at a duty exactly equal to the Excise
duty levied upon home-made spirits, with the addition of a
surtax of 2d. a gallon, which will make tho actual duty pay-
able on French brandies and spirits Bs. 2d. the gallon.
Her Britannic Majesty also undertakes to recommend to
Parliament the admission of rum and tafia imported front
the French colonies at the same duty which is or shall be
levied on these same articles imported from the British
colonies.

Her Britannic Majesty undertakes to recommend to Par •
liament the admission of parer-hangings imported from
France at a duty equal to the excise tax—that Is to say, at
14s. per cwt. ; and cardboard of the same origin at a duty
which shall not exceed 15s. per cwt.
Her Britannic Majesty further undertakes to recommend
to Parliament the admission of gold and silver plate, im-
ported from France at a duty equal to the stamp or excise
duty which is charged on British gold and silver plate.

ARTICLE IX.
It is understood between the two high contracting Powers
that if one of them thinks it necessary to establish an excise
tax or inland duty upon any article of home production or
manufacture which is comprised among the preceding enu-
merated articles the foreign imported article of the same
description may be immediately liable to an equivalent duty
on importation.
It is equally understood between tho high contracting
Powers that in case the British Government should deem
it necessary to increase the Excise duties levied upon home-
made spirits the duties on the importation of wines may be
modified in the following manner :
For every increase of Is. per gallon of spirits on the
Excise duty there may be on wines which pay ls. 6d. duty
an augmentation not exceeding lid. per gallon; and on
winos which pay 2s. an augmentation not exceeding 21d.
per gallon.

ARTICLE X.
The two high contracting parties reserve to themselves
the power of levying upon all articles mentioned in the pre •
sent treaty, or upon any other article, landing or shipping
dues, in order to pay the expenses of all necessary establish-
ments at the ports of importation end exportation.
But in all that relates to local treatment, the dues and
charges in Lhe ports, basins, locks, roadsteads, harbours,
and rivers of tho two countries, the privileges, favours, or
advantages which are or shall be granted to national vessels
generally, or to the goods imported or exported in them,
shall be equally granted to the vessels of the other country,
and to the goods imported or exported in them.

ARTICLE XL
The two higl contracting Powers engage not to prohibit
the exportation of coal, and to levy no duty upon such ex-
portation.

ARTICLE XII.
The subjects of one of the two high contracting Powers
shall in the dominions of the other onjoy the same protec-
tion as native subjects in regard to the rights of property
in trademarks and in patterns of every description.

ARTICLE
The ad valorem duties established within the limits fixed
by the preceding articles shall be converted into specific
duties by a supplementary convention, which shall be con-
cluded before the Ist of July, 1860. The medium prices
during the six months'precoding the date of the present
treaty shall be taken as the bases for this conversion.
Duties shall, however, be levied in conformity with the
bases above established :

1. In the event of this supplementary convention not
having come into force before the expiration of the period
fixed for the execution by Prance of tie present treaty ;
2. Upon those articles the specific duties on which shall
not have been settled by common consent.

ARTICLE X IV.
The present treaty shall be binding for the United Kingdom
of Great Britain and Ireland so soon as the necessary legisla-
tive sanction shall have been given by Parliament, with the
reserve made in Article VI. respecting wines.
Further, her Britannic Majesty reserves to herself the power
of retaining, upon special grounds, and by way of exception,
during a period not exceeding two years, dating from the Ist
of April, 1860, half of the duties on those articles, the free ad-
mission of which is stipulated by the present treaty.
This reserve, however, does not apply to articles of silk
manufacture. '

ARTICLE XV.

The engagements contracted by his Majesty the Emperor
of the French shall be fulfilled, and the tariffs previously in-
dicated as payable on British goods and manufactures shall be
applied within the following periods :-
1. For coal and coke. from the Ist of July, 1860.
2. For bar and pig iron, and for steel of the kinds which are
not subject to prohibition, from the Ist of October, 1860.
3. For worked metals, machines, tools, and mechanical in-
struments of all sorts, within a period which shall not exceed
the 31st of December, 1860.
4. For yarns and manufactures in flax and hemp, from the
Ist of June, 1861.
5. And for all other articles from the Ist of October, 1861.
ARTICLE XVI.
MA Majesty the Emperor of the French engages that the
ad valorem duties payable on the importation into France of
merchandise of British production and, manufacture, shall not
exceed a maximum of 25 per cent. from the Ist of October,
1864.

ARTICLE .xvir.
It is understood between the two high contracting Powers,
as an element of the conversion of the ad valorem duties into
specific d uties, that for the kin ds of bar iron which are at present
subjected on importation into France to a duty of 10f. not in-
cluding the two additional declines, the duty shall be 7f, on
every 100 kilogrammes until the Ist of October, 1864, and 6f.
from that period, including in both cases the two additional
declines.

The arrangements of theRTICLE presentxvr Treaty of Commerce are
applicable to Algeria, both for the exportation of her pro-
duce and for the importation of British goods.
ARTICLE actin
Each of the two high contracting Powers engages to confer
on the other any favour, privilege, or reduction iu the tariff
of duties of importatiou on the articles mentioned in the
present Treaty which the said Power may concede to any
third Power. They further engage not to enforce one
auainst the other any prohibition of importation or exporta-
tion which shall not at the same time be applicable to all
other nations.

ARTICLE X
The present Treaty shall nst be valid'unless her Britannic
Majesty shall ba authorised by the assent of her Parliament
to execute the arrangements contracted by her in the articles
of the present Treaty.

ARTICLE XXL
The present Treaty shall remain in force for the space of
10 years, to date from the day of the exchaugg of ratifications,
and in case neither of the high contracting Powers shall have
notified to the other, 12 months before the expiration
of the said period of ten years, the intention to put
an end to its operationethe Treaty shall continue in force for
another year, and so on from year to year until the expira-
tion of a year, counting from the day on which one or other
of the high contracting Powers shall have announced its in-
tention to put an end to it.
The high contracting Powers reserve to themselves the
right to introduce by. common consent into this Treaty
any modification which is notopposed to its spirit and prin-
ciples, and the utility of which shall have been shown by ex-
perience.
ARTICLE XXII.
The present Treaty shall be ratified, and the ratifications

shall be exchanged at Paris within the period of lb days, or
sooner if possible.
In faith whereof, the respective Plenipotentiaries have
signed it, and affixed thereto the seal of their arms.
Done in duplicate at Paris, the 23d day of January, in the
year of our Lord IE6O

(L. S.) COWLEY.
(L.S.) EICHLARD COBDEN.
(L.S.) V. BAROCHE.
(L.S.) P. BOUHER.

TEE BUDGET.

RESOLUTIONS TO BE PROPOSED IN COMMIT-
TEE OF WAYS AND MEANS, BY THE CHAN-
CELLOR OP THE EXCHEQUER.
1. CONTRACT NOTES.—That towards raising the supply
granted to her Majesty, the exemption from stamp duty
contained in the Schedule to the Act 55 Geo. 111., chapter
184, and also in the Schedule to the Act 56 Geo. 111.,
chapter 56, in the following words, that is to say, " Memo-
randum, letter, or agreement made for or relating to the
sale of any goods, wares, or merchandise," shall be re-
pealed ; and there shall be charged and paid for and upon
every note or memorandum, commonly called a contract
note, for or relating to the sale or purchase of any goods,
wares, or merchandise, or of any stocks, funds, or securities,
or share or shares of or in any joint stock or other public
company, and for and upon every agreement under hand
only, letter, minute, or memorandum made by the vendor
or purchaser, or any person on their behalf respectively, fur
or relating to the sale or purchase of any goods, matters, or
things as aforesaid, the stamp duty of Id.
2. Do etc WARRANTS.—That towards raising the supply
granted to her Majesty, for and upon any warrant or docu-
ment commonly called a dock warrant, or document, by
whatever name the same shall be designated, entitling
or intended to entitle any person therein named, or his as-
signs, or the holder thereof; to the property in any goods,
wares, or merchandise lying in any doe& or warehouse, or
upon any wharf ; and also for and upon every transfer of
any such warrant, writing, or document as aforesaid, there
shall be charged the stamp duty of 3d.
3. BILLS, DRAFTS, OR ORDERS.—That towards raising
the supply granted to her Majesty, all bills, drafts, or orders
for the payment of any sum of money, though not made
payable to the bearer or to order, and whether delivered
to the payer or not •, and all writings or documents
entitling or intended to entitle to the payment of
any sum of money any person whatever, whether named or
designated therein or not, or whether delivered to him or
not, shall respectively be deemed to be bills, drafts, or orders
for the payment of money chargeable with stamp duty as if
the same had been made payable to bearer or to order.
4. EXTRACTS—BIRTHS, DEATHS, &C.—That towards
raising the supply granted to her Majesty, for and upon
every certified copy or extracts of or from any register of
births, deaths, or marriages, there shall be charged the
stamp duty of Id.
5. COST Boox.—That towards raising the supply granted
to her Majesty, for and upok every note, instrument, or
writing requesting or authorising the purser or other
officer of any mining company conducted on the cost book
system, to enter in the cost book any transfer of any share
or part of a share in any mine, or any notice to such
purser or officer of any such transfer as aforesaid,
there shall be charged and paid the stamp duty of 6d.
6. HERITABLE BNDS.—That towards raising the sup-
ply granted to her Majesty, money secured on heritable
property in Scosland, and money secured by Scotch bonds
in favour of heirs and assignees, excluding executors, shall
be held and interpreted to be moveable property, anti shall
be included in any inventory to be exhibited and recorded
in any Commissary Courtin Scotland of the estate and effects
of any person deceased entitled thereto, and in England
and Ireland respectively shall be deemed to be estate and
effects for or in respect whereof any probate of will or letters
of administration shall be granted ; and every such inven-
tory, probate, and letters of administration shall be charge-
able with stamp duty in respect of such moveable property.
7. AGREEMENTS.—That towards raising the supply
granted to her Majesty, the respective stamp duties now
chargeable upon any agreement, or any minute or memo-
randum of an agreement, made in England or Ireland under
hand only, or made in Scotland without any clause of regis-
tration, and not otherwise charged rior expressly exempted
from all stamp duty, where the matter thereof shali be of
the value of £2O or upwards, whether the same shall be
only evidence of a contract or obligatory upon the parties
from its being a written instrument, together with every
schedule, receipt, or other matter put or endorsed thereon,
or annexed thereto, shall cease ; and in lieu thereof there
shall be charged for and upon every such agreement, minute,
or memorandum as aforesaid, whether the matter thereof
shall or shall not be of the value of £2O or upwards, the
stamp duty of Gd And where the same shall contain
2,160 words, then for every entire quantity of 1,080 words
contained therein over and above the first 1,080 words, a
further progressive duty of Gd. Provided always, that
where divers letters shall be offered in evidence to prove any
agreement between the parties who shall have written such
letters, it shall be su.fficieit if any of such letters shall be
stamped with a duty of Is.
__

8. BUILDING SO.DIETIES.—That towards raising the
supply granted to leer Majesty, any exemption from stamp
duty granted or conferred by the Act 6 and 7 "William IV.
chapter 32, for the regulation of Benefit Building Societies ,
other than the exemptions contained in section 8 of the said
Act shall cease and be repealed.
9. AGREEMENTS FOR LEASES.—That towards raising
the supply granted to her Majesty, every agreement for
a lease or tack of any lands, tenements, hereditaments
or heritable subjects, and every agreement, minute, or
memorandum of agreement, containing the terms and con-
ditions on which any lands, tenements, hereditaments, or
heritable subjects are let, held, or occupied, shall be charge-
able with the stamp duty, payable on a lease or tack for the
term, rent, consideration, and conditions mentioned in such
agreement, minute, or memorandum. And any lease or
tack of the same lands, tenements, hereditamentt, or 'here-
table subjects, afterwards made in pursuance of, and con-
formably to, any such agreement, minute, or memorandum,
which shall have actually paid the duty papa& on such
lease or tack as aforesaid, shall not be chargeable with any
higher stamp duty than 2s. 6d. exclusive of progressive
duty. Provided always that where any such lease or tack
would, but for the last preceding provision, be liable to any
higher rate of stamp duty than 2s 6d. (exclusive as afore-
said), such lease or tack shall not be available unless
stamped with a particular stamp for denoting or testifying
the payment of the full and proper stamp duty on such
agreement, minute, or memorandum as aforesaid, which
said particular stamp shall be impressed upon such lease or
tack on the same being produced, together with such agree-
ment, minute, or memorandum, and on the whole being
duly executed or signed, and duly stamped in all other
respects.
10. PROBATE DUTY.—POWERS OF APPOINTMENT.—
That towards raising the supply granted to her Majesty,
the stamp duties payable by law upon probates of wills and
letters of administration, with a will annexed, in England
and Ireland, and upon inventories in Scotland, shall be
levied and paid in respect of all the personal or moveable
estate and effects which any person hereafter dying shall
have disposed cf by will under any authority enabling such
person to dispose of the same as he or she shall think fit.
11. MALT CREDIT.—That towards raising the supply
dranted to her Majestipp the time limited for payment of the
uty of excise on malt by every imitator or maker of malt,
who shall have given security in the manner directed by
the act passed in that behalf, in respect of all malt begun
to be made on or after the Ist day of October, 1860, shall
be six weeks in lieu of twelve weeks, after the making of
such account or return of duty as in the said act is men-
tioned.

12. HoPs.—That towards raising the supply granted to
Iptr Majesty, in lieu of the duties of Excise now payable en
hops growing or to grow in Great Britain, there shall be
charged the following rate of duty (that is to say) .—For
every pound weight avoirdupois of such hops which shall
be cured and made fit for use, the duty of three halfpence ;
such duty to be paid by the owner or possessor of such
hops, and to be payable on the first day of January next
after the curing thereof.

13. Cuicoiti—That towards raising the supply granted
to her Majesty, there shall be charged and paid upon
chicory, or any other vegetable matter applicable to the
uses of chicory or coffee, grown in the United Kingdom, for
every hundredweight thereof, raw or kiln-dried, until tho
let day of April, 1861, the duty of 35., and on and after that
day the duty of 68., and so in proportion for any greater or
loss quantity than a hundredweight.
14. GAux—Licerseus TO KlLL.—That towards raising
the supply granted to her Majesty, the duties contained in
schedule (L) of the several Acts 48 Geo. 3, chap. 55, and
62 Geo. 3, chap. 93, and payable in respect of killing game,
and also the further additional duty payable in respect of
the same under the Act alric., chap. 17, sec. 8, shall cease
and determine on the sth day of April, 1860; and in lieu
thereof there shall be charged and paid the following duties
(that is to say) :
For a license to be taken out by every person who shall
use any dog, gun, net, or other engine for the purpose of
taking or killing any game whatever, or any woodcock,
snipe, quail, or landrail, or any conies, or shall take or kill,
by any means whatever, or shall assist in any manner in
the taking or killing, by any means whatever, any game,
or any woodcock, snipe, quail, or landrail, or any ooney—
If such person shall be a servant to any person £ a. d.
duly charged to the duties of assessed taxes
in respect of such servant, and shall be act-
ing by virtue of any deputation or appoint-
ment, duly registered or entered as game-
keeper for any manor or royalty in Eng-
land, Wales, or Berwick-upon-Tweed, or
for any lands in Scotland .. 1 7 6
And if such person shall not be such servant
acting as aforesaid, then— s.
If the license shall be taken out after the sth day
of April, and before the let day of October
in any year 3 0 0
Or if the same shall be taken out on or after the

let day of October, and before the Ist day
of December in aay year 2 0 0
Or if the same shall be taken out on or after the
Ist day of December in any year, and before
the 6th day of April in the following year 1 0 0
15. EATING HOLISM—Every person who shall, in any
house, room, shop, or building, sell any victuals or refresh-
ment, to be consumed on the premises where the same shall
be sold (except beer, cider, wine, and spirits respectively
sold under a proper license in that behalf) ; and every per-
son who shall keep open any house, room, shop, or building
for the consumption therein by the public of any victual or
refreshment (except as aforesaid), although the same shall
not be sold therein, shall respectively be deemed to keep a
refreshment-house, and shall, unless he shall be duly licensed
by the justices to keep a common inn, alehouse, or victual-
ling-house on the same premises, take out a license to keep
a refreshment-house; and every suck license shall be
charged with the respective duties following, that is to say,
for every license to keep a refreshment house !
If the house and premises shall be under the rent and value
of £25 a year £o 10 0
And if the same shall be of the rent or value of

.£26 a year or upwards 1 0 0
And if any person who shall take out a license to keep a
refreshment-house shall be desirous of selling beer or wine,
or beer and wine, by retail, to be consumed therein, a
license shall be granted to him for that purpose on payment
of the respective duties following, that is to say, for every
such license to sell beer only, or wino only :

If the house and premises shall be under the rent .and
value of £25 a year
And if the same shall be of the rent or value of

£25 a year or upwards _ 410 0
And for every such license to sell both beer and wino,—
If the house and premises shall be under the
rent and value of £25 a-year