The Sun.
London, England, 1860-02-23 00:00:00

FORM OF APPLICATION FOR SHARES.

To the Directore of " The Great Northern Palace Company,
(Limited'."
Gentlerneat,—l hereby request that you will allot me
Shares of £lO each, in "The Great Northern Palace Company,
Limited," and I hereby agree to accept such Shares, or any
smaller number that may be allotted to me. and to pay the
deposit of Two Pounds fen Shillings per Share on the Shares
allotted.---I am, Gentlemen

Name in full
Address in full
Date

The seventh annual general meeting of this
company was held at the London Tavern, on
Monday, 20th inst. Mr. Henry Buckle in the
chair.

The CHAIRMAN expressed his regret that, owing
to the indisposition of Mr. W. H. Goschen (the
chairman of the directors), he had been called upon
to preside over the meeting.
The SECRETARY (Mr. Charles Richardson) road
tha notice convening the meeting.
The following report from the directors was
presented :
" The directors have now to submit to the shareholders
their customary repot t upon the company's progress during
the past six months. Since the half-yearly meeting in
August last the lowering of the pipe system has been com-
pleted, and there is now every reason to feel confident that
it has been rendered free from the risk of interruption by
frost. At Stralauer Thor the direct connection between
the river and the works has also been completed ; and the
conversion of the pure water reservoir into filter basins has
been accomplished in a very satisfactory manner. The
filtering beds are in a state of forwardness, and are expected
to be in operation within two months after the breaking up
of the frost. When this is completed all the contemplated
improvements will have been effected, and that within the
original estimates. The financial statement submitted at
the last half-yearly meeting exhibited a surplus of £249
lls. 4d. on the revenue account. By the account now sub-
mitted it will be seen that the working of the past half.
year has yielded a further profit of £1,215 7s. I Id., making
a total for the year of £1,461 19s. 3d., which the directors
hope, as evidencing the first profitable working of the un-
dertaking, will be satisfactory to the shareholders. The
balance appearing to the debit of revenue on the 31st De-
cember, 1858, was £7,509 .Is. Bd. A strong opinion was
expressed by many of the shareholders present at the last
general meeting, that this balance properly appertained to
capital. The directors have given much attention to this
question ; and, considering that the balance is the result of
provisional and experimental working while the works were
still incomplete—incurred with the double object of practi-
cally testing and keeping the works in order, and introduc-
ing at as early a period as possible a demand for the water
—are of opinion that it may be fairly treated in the nature
of a preliminary expenditure. They therefore intend to
propose a resolution to the meeting for liquidating it.
by an annual appropriation from the profits of each year."

MR. GILL'S REPORT.
"During the past half-year the various operations for
the improvement of the works have been steadily carried
on. In the execution of the deeper-laying, changes in the
pipe system, which facilitated the work and ten now to
prevent interruption in the supply to consumers, were car-
ried out, and alterations made in the valves and casings of
the hydrants, which will diminish the frequency and cost of
repair. The whole of this work was completed by the end of
September, and within the amount of my estimite. At the
pumping establishment at Straulauer Thor, the direct
connection' was completed during the month of August.
The small covered reservoir was finished in October, and
on the 22d of that month opened by the Minister of Public
Works, in the presence of the Burghermaster and a large
number of high officials of the state and of the town. The
works necessary for the conversion of the pure water re-
servoir into filter basins were brought to an end early in
November, and the washing, screening, barrowing in, and
packing of the materials for filtration, has been proceeded
with till put a stop to on the 3d Dacember, by the severity
of the frost. In about six weeks after the breaking up of
the frost in the siring, these basins may be completed and
in action. The whole of the works have been maintained

during the past half- year, and are now in an efficient state
of repair. The service-laying business has increased dur-
ing this poriod. From the accompanying tabular state-
ment it willbe seen that 56 per cent. of the estimates fur-
nished by us have been accepted, and work executed by us
for 129 customers. The tabular statement referring to the
revenue shows that the meters have yielded considerably
more than in any previous half-year, and that a steady and
increased rate of progress has taken place in the increase of
the water rates. Measuring also by the number of houses

laid on, the yield in revenue per h-ouse is steadily on the
increase. In the latter or hot half of the year the consump-
tion of water is greater than in the first half of the year ;
it is to this, and to the increased number of customers, that
the increase in the working expenses of the past as com-
pared with the previous half-year must be attributed. These
working expenses are, however, considerably below those
of the corresponding half of the preceding year. The ac-
companying accounts and lists give a complete insight into
the expenditure, and show the quantity of stores and plant
in hand."

The CHAIRMAN then rose and said he hoped the
directors had not miscalculated the view in which

the shareholders would receive this report, and they
flattered themselves that, upon the whole, it would
not be considered unsatisfactory. When they met
in that room six months ago it might be said there
was merely distinguishable a distant glimmer of
light, which indicated the close of a dark and dis-
mal night. Now they could see in the distant
horizon the streak of light which denoted the com-
ing day, and they might say with conidence tothe
rising of that sun of prosperity to which they had
all so long and anxiously looked forward. (Hear,
hear.) Six months ago they found a small balance
upon the working of the preceding six months.
Theynow found that balance considerably increased
—looking at the relative amounts ; and he thought

they might flatter themselves that they had now
overcome those first difficulties which they had had
to encounter, especially upon its introduction into a
foreign country. These difficulties had been
in en-
hanced by the death of the Minister at whose insti-
gation they were mainly induced to embark the
project, and whose promises certainly had not been
fulfilled to the extent they were led to expect. But
they had fought their battle so far bravely, and he
hoped the day of their reward was approaching.
There were one or two matters alluded to in the re-
port upon which he would offer a few rmnarks, and
he should then be most happy, on the part of the di-
rectors, to afford any further information that might
be desired, or to answerany inquiries made of them.
That which was stat.d in the report, andgiven more
in detail by Mr. Gill, would inform them that they
were going on in the :completion of their works,
which, he was happy to say, were now so near
final completion as only to await the breaking up
of the frost to render them, he hoped, perfevt for
future working. (llear, hear.) The most mate-
rial point alluded to in the report was the mode in
which it was proposed to treat the balance which
had accumulated to the debit of the revenue ac-
count. Out of respect for those shareholders who
on the last occasion expressed a feeling that that
amount should be transferred to the debit of capital
account, the directors had given a great deal of
attention to the subject. They had felt that, put-
ting aside all the legal difficulties of the case, as
men of business they could not recommend such a
course as that for adoption. It was true that
amount was composed of items, some of which
might in the first instance, without question, have
been carried to the debit of capital ; but, so anxious
were the directors and auditors, from the moment
that the works came into operation, that nothing
should be carried to capital which did not in the
strictest sense appertain to it, that this balance of
£7,809 had accumulated to the revenue. There
was one sum of £2,000, which was the expenditure
incurred in the first winter of their operations, in
which the frost attacked their pipe system ; but
they found from the extent of the mischief which
occurred that it was advisable to enter upon the
expense of relaying the whole. In the first place
they only replaced those which burst as the
mischief ensued ; and it cost more than £2,000 to
accomplish that which was work to be done over
again when they came to relay deeper the whole;
but looking to the fact that the item under
discussion was carried to the debit of revenue at that
time, they did not think it right or proper, some
three years aft€r, to re-open the question and carry
over that portion of the amount to the debit of capi-
tal. The directors, therefore, were about to pro-
pose a resolution authorising the appropriation
yearly of a certain sum towards the gradual liqui-
dation and wiping out of that which they treated
in the light of preliminary expenses incurred in
bringing the thing into full, and, as they hoped,
profitable working. They had thought that pro-
bably the better course would be to fix a minimum

amount to be so appropriated, and they proposed to
lay aside £5OO a year out of the surplus revenue of
the company towards the clearing off of that amount
of £7,809. If, as he hoped and believed, they made
rapid progress, they might in some future year say,
" Is not this a moment when we may spare more
than £5OO, and endeavour more quickly t 6 get rid
of this weight which is hanging round our necks."
(Hear, hear.) Or when they found there was a
comparatively small surplus beyond the amount
required for the dividend which was scarcely worth
dividing per share, it might be that they would be
willing to add that balance to the £5OO, and let
that go in diminution of the amount. But that
was a matter for future consideration. What the
directors would propose was, that the shareholders
should authorise the appropriation of a minimum
amount of £5OO a year towards the wiping out
of this amount. The next question was
the fact of three directors retiring, one of whom
had resigned ; therefore, only two names would
be brought before them for re-election. The
directors felt that the board was, notwithstanding
the retirement of Mr. De Vitre, sufficiently nume-
rous for the efficient carrying on of the concerns of
the company ; and unless it should be the feeling
of the shareholders that it was desirable to add one
or two more to that number, the directors would
recommend that the board should stand as it did.
At the same time, if the proprietors thought other-
wise, the directors would not only readily but
cheerfully welcome any additions to the board
which they were desirous to make. He would tell
them why the directors took this view. Oliginally,
as they were aware, the board consisted of seven
directors—being simply a London board of direc-

tors. As soon as the company came into active
operation they found it desirable to have those on
the spot who were interested in the management of
their affairs in Berlin ; aud, upon the recommenda-
tion of the board, the proprietors were pleased,
some three years since, to elect two local directors
at Berlin, the Baron Von Magnus and Frederick
Gelpeke, Esq. They also thought it desirable to
associate with tl.o 3e gentlemen, as a committee of
management in Berlin, a sort of council, and,
therefore, they had chosen Dr. Gaebler, who was
their official representative in Berlin. They were
aware that by the terms of the concession they
were bound to be represented by a native of that
country. In addition to that they had Dr.
Geppert, their legal adviser, and Mr. Sea-
bell, their technical adviser ; and as a
further addition, there was Mr. Aleyet, their
Berlin auditor, and Mr. Gill, their manager in
Berlin ; so that, in all, they had a local committee
of seven in Berlin. They had not granted to that
body any power of independent action, but matters

emanated from them which, from their local know.
ledge, they could better appreciate than the direc-
tors in London could do. The board thought, with
such a committee in Berlin and five directors at
home, it formed a sufficiently strong governing
body. (Hear, hear.) But if the shareholders
thought otherwise, the directors would welcome to
their board any additions they might desire to
place there. Proprietors would doubtless be desi-
rous of knowing whether anything farther had
occurred with regard to the extension of the con-
cession. He was sorry to say that he had nothing
of a more definite character to communicate to them
upon that subject. He might, however, state that,
during the last six months, they had heard that in-
quiry had been made, rather of a private than of
an official character, of their representative there,
whether he thought the company would be still
disposed to grant the same terms as they offered to
the municipality last year in the event of the con-
cession being extended. To that inquiry the reply
was given that they were ready to act up to those
terms, and so the matter stands. This subject
having emanated from them unsolicited by the
company, the directors ventured to hope that
it meant something more than those empty words
of promise which they had received before. (Hear,
hear.) The directors were alive to the subject.
They had impressed upon their representative in
Berlin to lose no opportunity of bringing it for-
ward, but their feeling was that at the prevent

moment they should let it remain quiet ; and as
they had afforded satisfactory testimony of their
readiness to comply with the terms proposed, they
might expect it would emanate from the authorities

of That country, when they saw it to their interest,
to say, "We accept the terms you propose, and
grant the extension of your concession." lie now
begged to propose that the report be received and
adopted.
Mr. PICKERSGILL seconded the motion, which

was unanimously adopted.
The CHAIRMAN said he now came to the resolu-

tion with regard to the accumulated balance to the
debit of the revenue account. It was as follows:
"Resolved,—That in the opinion of this meeting the
sum of £7,809 ls. 3d., which stood to the debit of revenue

account on the 31st December, 1858, is in the nature of
preliminary expenditure, and that the same should be car-
ried to a suspense account, and liquidated by an appropria-
tion of not less than £5OO per annum from the profits of
each successive year, commencing on 31st December, 1859."
That was to say, from the sum now standing to
the credit of revenue account of £1,400 or £1,500,
there would be deducted the first instalment of

£5OO, when there would remain balance £9OO, and
£l,OOO to the credit of profit and loss, which he
hoped would, like a snow-ball, accumulate until,
before a distant day, it would reach an amount
which the proprietors would deem worthy of dis-
tribution amongst them.
A SHAREHOLDER inquired whether the £15,000
for relaying the pipes had been paid ?
The CHAIRMAN replied that it was all paid,
which, he added, had absorbed a large portion of
the additional capital raised two years ago.
Mr. MILLER, who came late into the room, put
several questions which had been fully met by the
chairman in his opening observations, and which
necessitated a repetition of several of the state-
ments given above, particularly with regard to the
accumulated balance to the debit of the revenue.

Upon the point of the expenditure of the £2,000,
as explained by the chairman, the hon. proprietor
suggested whether the relaying of the pipes which
burst in the first instance might not be treated in
the same light as if a locomotive engine had been
ordered for a railway abroad, but which, upon its
arrival, was found to be not sufficiently powerful
for the work it was required to do. He suggested
whether, in such a case, it should not be a charge
upon capital.
The CHAIRMAN repeated that the whole expense
of relaying the pipes at greater depth had been
charged to capital.
Mr. MILLER inquired in what way this balance
against revenue had accrued ?
The CHAIRMAN replied it arose from the exces-
sive expenditure over income, from the time of the
opening of the works until December, 1858. From
that time, he was happy to say, they la.d tutned
the corner, and their income had exceeded their
expenditure. For two years and nine months they
worked at a loss, and the result was the accumula•

tion of £7,800 against revenue. The !chairman
went on to explain, further, that the entire relay-
ing of the pipes was an improvement of the sys-
tem, and was, consequently, a legitimate charge
to capital. In the case of the expenditure of the
£2,000, as already stated, it was merely the re-
placement of that which failed from the
attack of the frost. He thought there was
a great distinction between the one case and the
other, and the result of the deliberations of the
board was, that, throwing aside the legal question,
they felt they could not, as men of business, recom-
mend the proprietors to adopt the course which
was suggested at the last meeting, viz., to place
that amount to the debit of capital. In the ex-
tended works which they hoped would be ultimately
required, they would be glad to avail themselves of
the unemployed capital for laying down fresh pipes.
They had constant applications for supply. New
suburbs were springing up •, and the builders re-
presented the advantage of having the water laid
on while the buildings were in course of construc-
tion. If the company would lay down the pipes,
the people would take the water, and the directors
had thought it to the advantage of the company to
meet them in that respect. To effect that, a cer-
tain amount of floating capital was required, and
to transfer this amount to capital account would be
to diminish the means they had at their command.
Upon principle the directors thought the course
they had adopted was the proper one ; and the
best way to wipe off this £7,800 was to make it as
light a charge as might be upon the revenue of
future years ; and, therefore, they proposed an
annual sum of not less than 1:500 for writing
it off.

Mr. JOHN C. SIM seconded the resolution.
Mr. MILLER said it had occurred to him that a
portion of the amount might have been placed to
capital.
The CHATRNIAN—It would be difficult to dissect
it. Although it might be more palatable to us, yet
we should stand worse in the eyes of the public,
who are pleased to see in the conduct of a company
a disposition rather to err on the right side than
otherwise. (Hear, hear.)
Mr. MILLER inquired what was the available
balance to the credit of revenue ?

The CHAIRMAN replied, after writing off the
first instalment of £5OO, presuming the meeting to
adopt the resolution, there would stand a i..urn. of
£964 to the credit of profit and loss, to which the
balance would now be transferred. That he hoped
would accumulate until they could say there was a
sum sufficient to make a dividend worthy of their
acceptance. (Hear, hear.)
Mr. MILLER—And what is the amount of the
unemployed capital ?
The CHAIRMAN—£3,7OO is our actual cash ba-
lance. Of course we are still carrying on the sys-
tem of laying on the services, for which £6,500 is
owing.tothe company, and that cost is returned to
us periodically—it is spread over three years. That
money is constantly coming in, and we are pleased
when we find the demand for new services is equi-
valent to the money which is returned to us for old
services.

Mr. Minn. inquired whether it was possible to
reduce the expenses at Berlin ?
The CHAIRMAN assured the proprietors that they
could not feel more anxious to accomplish that than
the directors themselves were. They, were inces-
santly impressing upon the local committee and the
manager in Berlin to use every means to reduce the
expenses. To a certain extent they had been brought
down a little, and no exertion on the part of the
board would be wanting to effect greater saving.
With the same staff of officers they could do an im-
mensely extended business. If they had the supply
of the whole city, the staff itself would not require
to be increased.
A PROPRIETOR remarked that £l,OOO increase in
the rental appeared to him to be very slow pro-
gress. ..
The CHAIRMAN rep lied that week by week the

' business was increasing—but it was a gradual in-
crease, he admitted. One of the most prosperous
water companies in existence made dower progress
at first than this company had done. He believed
since these accounts were made up the increase had
been over £2OO.

Another PROPRIETOR inquired whether the pipes
had been affected by the frost this winter ?
The CHAIRMAN replied that no casualty what-
ever had occurred. It had not been a severe winter
in Berlin. It was the opinion' of the most compe-
tent judges that the pipes were now laid at a depth
which secured them from all risk of that kind.
(Hear, hear.)
The resolutiqn was then unanimously adopted.
Mr. J. C. Pickers, ill and Mr. J. C. Sim were
unauimonsly reelected directors ; and Mr. L.
Engstrom was again chosen one of the auditors.

A Tote of thanks was passed to the directors for
their attention to the interests of the company, and
the proceedings terminated.

GREAT GALE.

TO THE EDITOR OF THE TIMES.

Sir,-4 great gale has been raging here to-day,
the force of which from 2 p.m. till 2 5 p.m. was
greater than I have before registered—viz., 201 b.
pressure on the square foot. In this short tune it
did c,:nsiderable damage to my instruments, and to
show its violence Inlay also mention that I myself
was carried across the observatory by the wind,
and thrown with much violence against a wall.
The following record will be read with interest :
BAROMETER READINGS REDUCED TO SEA LEVEL.
Dec. Deg.
17th. 12 20 a.m 30.430 19th. 230 a.m 29 957
7 30 a.m 30.509 9 0 a.m ..29.738
9 0 a.m 30.535 9 3J a.m 29.699
9 50 a.m 30.518 12 45 p.m ..29 510
2 15 p.m 30'482 2 0 p.m 29.459
6 45p m 30.982 2 35 p.m 29.453
10 op.m 10.510 4 15p.m 29.444
I.Fth. 945 a.m 30.397 4Si p.m.. 29.444
10 30 p.m 30.149 8 10 p.m 29.467
19th. 12 30 a.m 30.966

The barometer fell 0 698 in the 24 hours following
9 45 a.m. of the 18th, and 0 953 inch (or nearly an
inch) in the 301 hours from the same time. The
minimum was reached at 4 15 p.m. of the 19th, at
which point the pressure remained above an hour,
and then slowly rose.

TEMPERATURE OF THE AIR.

Deg.
7th. 12 20 a.m 30.7
7 30 a.m 32.6
Greatest c01d... 29.8
9 0 Ran .. 36 0
9 50 ado 38.5
2 15 p.m 42.0
6 45 p.m 39.2
10 0 p.m 39.5
.Bth. 945 a La 4l 5
Greatest cold 37.2
10 30 p.m 41.5
Greatest heat 46.0
9th. 12 30 a.m 391
WIND'S DIRECTION.
.7th. 12 0 a.m Nby 18th. 515 p.m becameWNW
214 aan became N 930 p.m " W
330 a.m „ NNE 11 30 p.m " WSW
420 aan „ Nby W 19th. 115 aan " W
9 0 „ NNE 220 aan " WSW
10 15 aan „ N 3 0 " SW
2 45p.m „ NNW 5 0 aan " WSW
.Bth. 3 0 a.m „ Nby W 7 0 a.m " W
420 a.m „ N W 8 0 a.m " N W
720 a.m „ NNW 815 a.m " W
10 0 a.m „ NW 245 p.m " NW
Noon „ W 9 Op.nt still N W
Throughout the 18th the wind was brisk, and at
.1 p.m. began to blow hard ; by 12 30 a.m. of 19th
the force had increased to a gale, which ceased at
3 30 a.m., becoming rough again at- 5 45 a.m. ;
from 11 50 a.m: a vioent gale set in at 12.45 p.m.,
during a shower, the air moved over 1,305, yards in
a minute. Exactly at 2 pan. clouds of rain and
hail rolled in waves along the ground and the air
became very dark, suddenly a hurricane commenced
which fortunately only lasted five minutes ; during
this short time a pressure of 201 b. on the square
foot was maintained, the force being greater than
I had ever before registered ; electricity negative
and powerful. This storm moved in a W.N.W.
current and sank down in S.E. ; it was followed by
a second storm of rain, snow, and hail, which com-
menced at 2 27 p.m., when a.pressure of 121 b. on
the square foot was reached, and again the electri-
city was strong; at 2 35 became fine. A third
storm began at 2 57 p.m., passing over us in a
NAV. current, and being mostly snow ; at 3 p.m.
the force of the wind was 101 b. ; at 3 5 snow
heavier ; 3 10, great snowstorm, some of the snow
flakes two inches in diameter; 3 15, snow less vio-
lent ; 3 23, fine. During these storms the tempera-
ture fell rapidly, descending from 48.4 dcg. on the
grass at 1 45 p.m. to 33 2 deg. in 15 minutes (a
difference of 15.2 deg.) From 4 45 p.m. the weather
became very fine and frosty, the gale increasing to
101 b. at 5 p.m., and suddenly ceasing at 5 40 p.m.
Throughout the evening the wind was rough, with
occasional squalls.
The barometer fell for 26 hours before the vio-
lence of the gale commenced.
I have the honour to be, Sir, your obedient ser-
vant, E. J. LowE.
Observatory, Beeston, Feb. 19.

Deg'
19th. 230 a.m 40.5
9 0 a.m 41.0
Greatest cold . 36.8
9 35 a.m. 43.3
12 45 p.m 43.2
2 0 p.m 34.6
2 35 p.m 37.7
3 15 p 11l ...32.9
4 15 p.m 35.4
4 55 p.m 35.5
8 10 p.m 32'2
Greatest heat 43.5

4 DISCOVERY.-THE OLDES7' SCOT-
TISH CELTIC MANUSCRIPT.

(From the Inverness Courier.)

In the public library at Cambridge there has
been found a manuscript history of the Gospels,
with notices of the grant of lands to the abbey of
Deir, in Buchan, all in the Celtic language, and
written as early as the tenth century. Some
munuscripts in the Irish Celtic go back as far as
the sixth century, but we have no ancient Scottish
Celtic documents. In the postscript to Mr. Cosmo
Innes's interesting and valuable work, " Scotland
in the Middle Ages," we have the following notice
of this curious relic of antiquity :
" I have not myself seen the book ; but I am told
it contains, besides the Gospels, some portions and
forms of church service—among which the service
of the visitation of the sick—and, on the margins
and blank vellum are entered a few charters and
memoranda of grants to the church of Deir. These
entries are of high antiquity—more ancient than
any extant Scottish chartularies—and recording
facts still more archaic, reaching, indeed, a period
of history which neither charter nor chronicle
among us touches, and of which we have hitherto
had only a few glimpses from the older lives of the
saints, or from the meagre notes offoreign annalists.
" The first of the remarkable entries is one of that
class of memoranda of transactions which must have
been used in all countries before the introduction of
charters of gift. They are of common occcurrence
in church registers in France and Italy, and are not
unknown among ourselves. The memorandum is in
the Celtic dialect, and runs as follows :
" Columkille and Drostan, sons of Cosgrech, his
disciple, came from Hy [lona], as God had directed
them, as far as Aherdover, and Bede, a Pict, was
then Mormaer of Buchan on their arrival, and it
was he that granted to them that city in freedom
for ever, from the Mormaer and his sub-chief. They
came afterwards to another city, but the king of it
gave refusal to Columkille, for he was not endued
with the grace of God, and tho Mormaer ordered
that it should be given to him ; but it was not.
And, after refusing the clerics, a son of his [the
king's] took a disease, and it wanted little but he
died. Afterwards the Mormaer went to entreat the
clerics, and [under-took] that he and Domnail and
Cathal would make all offerings to God and Bros-
tan from beginning to end, in freedom from the
Mormaer and his su-chief till the day of judgment.'
" An imperfect note of two other benefactions
gives us the names of Colban, Mormaer of Buchan,
and Eva, daughter of Gartnait, his married wife,
' and the Clan Magan. Among the grants are two
charters of Gartnat, son of Cannoc, and Eta, daugh•
ter of Gillemichel, his wife, and a grant by Donead,
son of Macbead.
"The MS., whether judged from the handwriting
or its contents, appears to be of the 10th century ;
and the interest and importance of the discovery
will be felt when it is considered that we had not
previously any charter or grant of lands in Celtic
.
language in Scotland, nor any written Gaelic
Scotch production earlier than the 16th. century,
unless we except eight leaves of an almost illegible
t al we
pedigree, said to be as old as 1400 ;
knew of the Picts was a naked list of some a7O kings,
without dates or events ; that the title of Mormaer,
learnt from the Irish annals, does not once occur in
any Scotch charter, and the name of the Picts only
once (in a description of boundaries). Its
tradition Its
ofthe
dedica-
tion to St. Drostan, and in part
Church (preserved in the Aberdeen breviary) had
in
informed us that Aberdouer Buchan was one of
St. Drostan's churches ; but the early history of
Deir was quite unknown."
Mr. Bradshaw, a well-known scholar, has under-
taken the task of editing and publishing the MS.,
which, as Mr. Innes says, " sets the whole discussion
which excited the Scotch antiquaries of the last cen-
tury on an entirely new footing." One class of an-
tiquaries has always maintained that the Celtic lan-
guage was the language of all Scotland (with the
exception of Lothian) up to the period of Malcolm

In this country, as in many others, taverns were
for centuries conducted in a manner pernicious to
morals and scandalous to civilisation. So long ago
as in the days of Geoffrey Chaucer their abuses
were so flagrant as to incur the reprobation of
public writers, and we find the Father of English
Song denouncing them as the favourite haunts of
dissolute "young folke," who found delight in
"hasard, riot, and grisly oathes." Shakspere describes
hem as places which " unrestrained, loose compa-

nions" loved to frequent; and Swift deemed them
so injurious to good manners that he advocated the
enactment of a law rendering it compulsory upon
haidlerds to dismiss their company at a stated hour
every evening, and to deny admittance to women
under any pretext whatsoever. The tavern-keepers
shared the odium of their houses, and Lord Ma-
caulay assures us—tell it not in Fieet-street ; let it
not be heard lz. the fragrant purlieus of Shoe-lane !
—that in the reign of William .111., " as in every
age, the name of a publican was a proverb for all
that is most hateful." Towards the middle of the
last century a very perceptible improvement :took
place, and there were established in London several
taverns conducted by intelligent and respectable
men in a style so unaxceptionable as to-tionnnand
the encomiums of Dr. Johnson, who not only
honoured these places of entertainment with hi E
august patronage, but even went the length of
delaring that a tavern chair was the " throne of

human felicity." The number of these select
establishments, however, was very inconsiderable ;
and the great majority of taverns were still, as of
old, mere tippling-houses, justly associated in the
estimation of the public with all that was frivolous
and disreputable. This state of things continued,
with litt:e mitigation, to a period so modern
as to be " within the memory of living men ;"
but of late years there has been in this as in most
other social matters a marvellous change for the
better, and there are now plenty of taverns in
London conducted with so strict a sense of de-
corum, and with so diPgent and judicious a re-
gard to the rational recreation of the visitors,
as to deserve unqualified approbation. To this
result, so beneficial to the moral welfare of the
town, no one has contributed so signally and
conspicuously as Mr. Charles Morton, whose well-
known establishment in the Westminster-road af-
fords a striking instance of the complete success
and the salutary operation of the experiment for
converting a tavern from a place of mere. sensual
gratification into one of intellectual enjoyment and
educational advancement. Mr. Morton has done
more than any other person to redeem taverns and
" taverners" from the reproach to which both were
too long liable, and he presents in his own person
a notable example that a tavern-keeper may be not
only a sedulous host but also a man of refined tastes
and elegant sympathies, and therefore equally com-
pel ent to provide for the mental and corporal com-
fort of his guests. In Canterhury 'Hall, which is a
building of noble proportions and remarkable archi-
tectural beauty, choice selections from the works of
the b. st 4 imposers, English and Italian, are nightly
performed with a skill, a precision, and an artistic
brilliancy of effect that wonld do credit to a regular
opera-house. Mr. F. Jonghmans presides with ad-
mirable efficiency over a well-trained orchestra, and
the artistes, both vocal and instrumental, fill their
various parts with equal zeal and ability. Among
the vocalists are two whose accomplishments are so
distinguished as to merit particular notice. We
allude to Miss Russell, whose voice is a soprano of
pure tone and fine quality, and Mr. H Herbert, a
new singer, whose tenor is pure, flexible, and
melodious. The picture-gallery, the feature of
the establishment to which we would on the
present occasion more especially call attention,
has recently received some accessions which
materially enhance its value and interest.
Here Mademoiselle Rosa Bonlieues famous
chef-crceuvre, " The Horse Fair," was for reonths
exhibited to the delight of all beholders, and here
are now on view some excellent works by Con-
stable, Morland, Wilkie, Maclise, Ansdell, Bright,
Herbert, Sant, Cobbett, O'Neil, Grant, Hook,
Stone, Landseer, Frith, Ward, Knight, Creswick,
and other English painters, together with several
French pictures of high merit. The followin,g are
among the most noteworthy of the new additions
to the gallery :—" The Lobster-Catchers of the
Coast of Cornwall," by J. C. Hook, a work which
attracted general attention at the Royal Academy
last year; "The Red Gown," by H. M. Anthony,
exhibited at the Manchester Art Treasures Exhi-
bition ; "The Cottage Door," by J. Linnell, a
charming scene of English rural life ; The Young
Gleaners," by Vcrheyden, who painted " Coming
Events Cast their Shadows Before," in Mr. Morton's
collection ; "The Cook Turned Politician," by E.
Frere ; "The Foot Bath," a finished picture by
Schlesinger ; a scene from " Hamlet," representing
Ophelia and Gertrude, by the late Mr. Frank
Stone ; and " Pierre Buonaventari and Bianca Ca-
pello," a picture reproducing a romantic incident
in Venice in the sixteenth century, painted by
Muller. Of historical pictures there are four, de-
scribing stages in the "Battle of Cape St. Vin-
cent," by Anderson ; and a grand representation
of the " Battle of Trafalgar," by W. J. Knell. A
colossal picture depicting the scene of one of the
tag
srg
neata ablyinundations
executed
occupies
a inb
yl a
the France,
hgeegreat
portion
Frencheol yconceivedoneartist n i
Aat
hn.
de
gallery. The whole collection is exceedingly cre-
ditable to the good taste and liberal enterprise of
Mr. Morton.

HEALTH OF LONDON DURING THZ
WEEK.

an
ona p 1
calrr Bei
ssaoos
ne- 5,9 s
population,ho theul
daverage
b era
(From the Report of the Registrar-General.)
In the week that ended on Saturday, Feb 18,
1,454 deaths were registered in London ; 757 were
the deaths of males and 597 of females. In the 10
years
itshee ndumber of deaths in the
weeks corresponding with last week was 1,171;
but, as the deaths returned last week occurred in
increased
paNr'neprangrteinntoabalydritiuitthoef
increase—namely, to 1,288. It appears, therefore,
that the deaths of last week exceeded by 166 the
number which the average death-rate would have
produced. Smallpox proved fatal in 31 cases, while
scarlatina carried off 40 persons, and whooping-
cough 40. Diseases of the respiratory organs were
the cause of 415 deaths ;of these 250 were attri-
buted to bronchitis (which is still on the increase),
and 125 to pneumonia. The deaths referred to
phthisis (or consumption) were 165. Eight persons
died at 90 years and upwards, and among these
was a man residing in Goulston-street, Whitechapel,
who, it is said, had attained the age of 101.
Last week the births of 950 lin) s and 930 girls,
in all 1,880 children, were registered in London.
r
In the 10 corresponding weeks of the years 1850 o 9
the average number was 1,706.
METROPOLITAN WATERS IN JANUARY. I"Rtbj
The analyses of the London waters by
Dundas Thomson, F.R.S., during
an increase of impurity in some of
dthureinsg
al) large
consequence of the rain which fell
the depth was not
portion of the month,although,
of comparison the
very considerable. For tli, sake
water
is
given, to-
gethercomposition of Loch Kattine
well in a locality
Januarja,mre.xlloisibiint.
with that of. a surface
years
ago.
where cholera prevailed someTo
Total impurity Organic ire-
per gallon. purity.
gni. ordeg. grs. or deg.
0.0 0.0

Distilled Wafer -- 7 ********* * Supply
Loch Katrina watcr, it** 1, b,
2'14 O.S
to Glasgow
_.,...,_
„te_
4.71.76 49.6
Well, Newton, 11,1.1 k,
,ILF.4
THAMES COM' A. „ .
ira,d Junction Chelsea,.. ....
(
West Middlesex
Southwark
Lambeth
OTHER CONIPANIES.
New Inver
East London .................... '22 84 I.so
Kent ............................ 23.24 1.72
The table is read thus—Loch Katrine water contains in the
gallon 214 degrees or grains of fu reign matter in solution, *8
degrees or grains are of vegetable or animal origin.
At the Royal Observatory, Greenwich, the mean
height of the barometer in the week was 30 237 in.
The highest barometrical reading occurred on Tues-
day, when it was 30 430 in. The mean tempera-
ture of the week was 33.5 deg., which is 4.7 deg.
below the average of the same week in 43 years (as
determined by Mr Glaisher). The highest tem-
perature in the week was 440 deg. on Saturday,
the lowest was 23.5 deg. on Tuesday. The mear. .
1 daily range was 12.0 deg. The mean dew-point
temperature was 28.5 deg., and the difference lJe-
tween this and the mean air temperature was j!,.0
deg. The mean temperature of the water of Ihe
Thames during the last five days of the week. ~,,,,
34.2 deg. The water on Tuesday was 'tile
freezing point. The mean degree ofbelcovi
humi Aity , sm,
81, complete saturation being representeil by ./
00.
Snow fell on Monday and Thursday, a/ 4d
rain on
,Wednesday, Friday, and Saturday.

22.72
211;0
23.00
20.80

2'12
2'72
2110
B'oo
1.20

ROYAL ENGLISH OPERA,
COVENT-GARDEN;
Under the management of Miss L. Fyne and Mr.W. Harrison.
THIS EVENING (Thursday), will be produced a grand
Opera, entitled LURLINE, by W. Vincent Wallace. Messrs.
W. Harrison, Santley, Corri, and G. Honey Misses Louisa
Pyne, Pilling, and F. Cruise,
Condnetor, Alfred Mellon.
To conclude with the new grand pantomime, Called PUSS
IN BOOTS ; or, Harlequin and the Fairy of the Golden
Palms. Messrs.Payne,Payne, Borden,
Tallien, Infants Lauri, and Miss Clara Morgan.
Doors open at half-past 6—Commence at 7.

_
T ILEA TEE-ROYAL, AYMARKET.
T.C4See, Mr. J. B. Buckstone.
THIS EVENING, will be performed a new and original
Comedy, in three acts, entitled THE OVERLAND
ROUTE. Messrs. C. Mathews, Buckstone, Compton, Chip-
pendale, Mrs. C. Mathews, Miss Weekes, and Mrs. Wilkins.
After which, the new Haymarket Comic Christmas Panto-
mime, VAI,ENTINE'S DA.Y ; or, Harlequin and the Fairy
of the True Lovers' Knot. The pantomiralsts the unrivalled
Leclercqs

THEATRE-ROYAL LYCEUM.—I
Sole Lessee and Directress, Madame Celeste.
Brilliant and Increased Success of the new Dra ma—Colette
Dubois and Therese Defarge, by Madame Celeste.
THIS EVENING, the new Drama of A TALE OF
TWO CITIES, by Tom Taylor, Esq., from the story of that
name by Charles Dickens, Esq. Principal characters by Mr.
James Vila-Int:, Walter Lacy, Villiers, Rouse, Forrester, J.
Johnstone, T. Lyon, Morton, Palmer, White, 11. Butler,
Clifford, and Fredericks ;Misses Kate Saville, Stuart, Turner,
Mrs. Campbell, and Madame Celeste.
After which, will be produced the Grand Christmas Ex-
travaganza. and Pantomime, KING THRUSUBEAItD, the
LITTLE PET and the GREAT PASSION, in which is pre-
sented one of the most novel, costly, and brilliant effects ever
witnessed —designed and ainted by Mr. William Callcott.—
Sing Thrushbeard, Miss Julia St. George.
Commence at 7.

ROYAL PRINCESS'S THEATRE.-
Lessee, Mr. A. Harris.
Re-engagement of the Wonderful Dancer, Mons. Espinosa.
First appearance of Mdlle. Marietta Rosetta, Principal Dan-
seuse of La Scala, Milan ; and the Delapierre Family.
These highly-talented Children will appear every night.
The Royal Princess's Rifles on parae every evening.
THIS EVENING, the Comedy of d
MONEY. Messrs. Geo.
Melville, Ryder, Frank Mathews, Widdicomb, 11. Bland, H.
Saker, Garden, Graham ; Misses Carlotta Leclercq, Clifford,
and Mrs Charles young
Alter which, a new Christmas burlesque pantomime, by H.
J. Byron, called JACK THE GIANT KILLER ; or, Harle-
quin King Art7AUT and the Knights of the Round Table
J ack, MIE,s Louise Keeley—Harlequin, Mr. Cormack - Panta-
loon, Mr. Paulo—Columbine, Miss Caroline Adams—Clown
Mr. A. F. Forrest.

W THEATRE - ROYAL, ADELPHL
STEW
Proprietor and Manager, Mr. Benj. Webster.
Second Week of Mr. and Mrs. Alfred Wigan.
THIS G, to commenc THEENGAL
TIGER EVEN
. MesslNrs. Alfred Wigan, J.with L. Toole, Eburne,
Mrs. A. Wigan, and Mrs, Billington.
After which (by desire, at eight o'clock), and for this
night only, THE DEAD HEART. Messrs. Benjamin
Webster, J. L. Toole, David Fisher, P. Bedford, C. J. Smith,
Billington, Powell, Romer, Miss Woolgar, IC. Kelly.
Doors open at half-past six—Commence at seven. Box-
Office opal from 10 to 5. No charge for securing seats,
nor for bills of performance. All fees to servants of this
establishment are strictly prohibited.
Acting manager—Mr.h.

ROY AL ST. JAMES'S THEATRE,
King-street, St. JalllefeS, Lessee, Mr. T. 11. Chatter-
ton. Directress, Miss Wyndham. The nearest Theatre to
Chelsea, Pimlico, and Westminster, the Park being open to
carriages and foot passengers all hours of the night.
THIS VIVENTNG the performances will commence with
MAGIC TOYS. Miss Lydia Thompson.
After which, FIRST An` EuTIONS. Messrs. H. T.
Craven, G. Spencer, and Miss Wyndham.
Followed by a new burlesque called DIDO. Mr. Charles
Young, Mesdames Wyndham, Clara St. Casse, Murray, Eliza
Arden, C. Ranoe, A. Evans, and Corps de Ballet.
To conclude with I WILL, IF YOU WILL.
Reduced Prices—Gallery, Bd ; Pit, Is. The Bole-office open
from 11 to 5 daily. Doors open at half-past six; perform
knee commences at 7.

CANTERBURY HALL
THIS EVENING,
LUCREZIA BORGIA,
(Danizetti).
Donna Luerezia . ... Miss Russell.
Mai to Orsini Mrs. Anderson.
Genne.ro
.Signor Tivoli.

CONCERTS:

Don Altonzo
Conductor-31r. Jonghmans.
Comte Vocalists —Messrs. George tiodson (the Irish Come•
than and Mimic), W. T. Critchfield, and E. W. Mackney.
Several interesting Pictures are added to the Fine Arts
Gallery. The suite of Halls have been re-decorated and
beautified, and constitute one of the most unique and brilliant
sights of the metropolis.
The zallery is opea from 5 till 11 on Sunday Evening.

THE WEATHER.-SUN OFFICE', FEB. 23, 1860,

THERMOMETER, IN THE SHIM
44—highest since noon yesterday.
31—lowest this morning and during the night.
42—this day at noon.
BIROMETER-30.23 ; rising.
WIND, South-Westerly ; moderate, with fine weather.
Sharp frost in the night.

WATER AT LONDON BRIDGE.
Tnls DI-Y.—Morning, 3h. 6m.—Afternoon, 3h. 21m,
To-monßow.-Morning, 3h. 34m.—Afternoon, 3h. 47m,
_

T., U I T .47 (
• ,p)
„7,444‘f5a •

THE SUN.
LONDON, THURSDAY, FEB. 23, 1860.

Hard upon the heels of the Commercial Treaty
between France and England, comes A New Con-
vention between the Allied Governments!! A Con-
vention relative to the prizes that may result from
the approaching expedition against the Chinese !
This certainly looks as if the Allies were in earnest
about bringing the Celestials to speedy and serious
account for their treacherous and even infamous
ambuscade behind the Peiho fortifications. The
Convention, it is true, is not yet actually signed ;
but it is understood to be on the eve of receiving in
due sequence signatures and ratifications. This
being the case, there is (to say the very least of it)
a minor degree of probabilty that the expedition
will be paralysed in its operations when once it
approaches those remote shores from which the
blood of our entrapped and butchered countrymen
cries loudly for retribution. It was not unreason-
ably dreaded, under the circumstances, that the
expedition to China might partake more of the
character of a mere idle demonstration. The Earl of
ELGIN'S nomination once more to the post of Pleni-
potentiary augured well, of course, in itself for the
skill and vigour of our diplomatic proceedings. But
—it could hardly fail to be borne in recollection
that those charming cotton-spinning Utopians of
the Manchester school, the Peace•at-any-pricc-
mongers were latterly becoming strangely and
ominously in the ascendant. Insomuch so, that the
Treaty now awaiting the decision of the House of
Commons is evidence of the amazing fact that
that quondam Diplomatic,Fire-eater, Lord PALMER-
STON, has actually gone the length of accrediting
the arch-advocate of the craven doctrines of Peace-
at-any-Price to the Imperial Court o the Tuilor
e-
ries as our smooth-spoken Agent-onf -the-Sly,
Secret Plenipotentiary. However, while these are
literally some of the rather dubious peculiarities of
this singularly questionable " situation"—it would
appear, upon more careful scrutiny, that many of
the old prejudices of those who are involved in
these wonderfully suspicious negotiations are
dropped one after another in the very nick of time
—most conveniently ! Aro they not ? Let us see.
There is Mr. COBDEN, for example, currying favour
with the French Protectionists, and actually going
the length of making concessions to them—in the
name of Free Trade ! There is Mr. BRIGHT swal-
lowing a War Budget with a positive relish and a
smacking of the lips—although it necessitates a
tenpenny income-tax, otherwise mulcting the
nation in a time of peace, through the
most odious of all war taxes, to the
t annually and indefinitely of L 10,000,00
and although it squanders within a single financial
year £30,000,000 upon the naval and military
armaments ! These concessions, of course, on the
party of the Peace-at any-Price men of Manchester
making the due equipoise to the word-eating' the
promise-breaking, the modification of opinions
(" not to put too fine a point upon it") of such men
as the Home Secretary and the Chancellor of the
Exchequer ! Modifications such as the remission,
at last, of the paper duties—the surrender of which
was until yesterday so loudly reprobated—a re-
mission, however, that must remain merely nomi_
nal, wholly idle and incomplete, until the present
prohibition of French rags into England, be
altogether rescinded! Or still more flagrantly,
let us say, the re-imposition of lote
tAx at the monstrous rate of 10d. in the Xl—by
the very man who predicted its final abroga-

%,4!

tion as a peace impost, and in the identical year
too, in which he had predicted this its final abro-
gation! While these marvellous transformations
are taking place—it is, perhaps, not so very sur-
prising that with the connivance of the advocates
of Peace-at- any-Priee, the third Chinese war should
be inaugurated by the despatch in veritable earnest
of a most formidable and energetic expedition.
However—there is the convention already alluded
to upon the eve of being signed, sealed, exchanged
and ratified, by the representatives of the allied
French and English Governments.
And, meanwhile, what, in the name of fortune,
can have possessed two of the ablest men on the
side of the Opposition—the ex-Under-Secretary
for Foreign Affairs (Mr. SEYMOUR FITZGERALD)
and, more recently, the ex-Secretary of State
for War (General JONATHAN PEEL)—in
the inquiries already made by one of them, and
on Friday evening to be repeated in a new form by
the other, as to the strength, character, and all the
rest of it, of the force about to be sent by us upon
this third Chinese expedition? There, down upon
the Parliamentary papers we find the second of
these queries-I.lr. FITZGERALD'S we have already
taken occasion to reprobate as extraordinarily in-
discreet and inconsiderate! There, upon the Par-
liamentary papers we find it
Friday, the 24th February, " General PEEL To ask
the Secretary of State for India, what is the
amount and description of force that has proceeded,
or is about to proceed, from India to China
specifying, if possible, the regiments of which the
European portion of the force is composed !" Why,
the indiscretion of inquiries of this kind is surely
manifest, upon one instant's consideration ! Ts
render the whole thing complete : Some one ought
to ask immediately if the House of Commons
and the public newspapers had not bet-
ter be supplied at once with a precise out-
line of the projected campaign, so that the
enemy might be carefully prepared at all points to
meet their approaching difficulties ! Further com-
ment is, after this, we presume, quite unnecessary.
We only hope the Secretary of State for India, and
all other officials who may be similarly cross-
questioned, will just—say as little as possible !
Nor is this all. There is down upon the Parlia-
mentary papers, indefinitely for, an earlydate, a notice
a great deal more long-winded and (if that be pos-
sible) still more extraordinary in its way, considering
the nature of the motion and the person from whom
it has emanated ! To be plain, on Wednesday, the
22d of February (yesterday), the veteran Sir DE
LACY EVANS gave notice, under the head " China
War," that he would (upon an early date) move the
following among other Resolutions :—"That, in
the opinion of this house, no sufficient proof has
been adduced of the late attack upon the Peiho
forts having been authorised by the original instruc-
tions of her MAJESTY'S Government; that therecourse
to force of arms, in order to use a particular
route by plenipotentiaries proceeding to ex-
change ratifications of peace, was unprecedented
and inconsistent with the object of a
professed amicable mission :—That, although under
the untoward consequences of this ill-advised hos-
tile measure, some strong military demonstration on
the part of the allies may unfortuuately be neces-
sary, in order to restore our relations with the
Chinese Government to a more satisfactory footing ;
yet were the failure of an unauthorised collision
made a pretext for operations of an extreme hosti-
lity, involving for instance an attack on the City
of Pekin, or a conquest of territory by either of the
allied Powers, such a proceeding would be contrary
to every principle of international law, nor would
it be less impolitic, as being more likely to
interrupt than promote the extension of
commerce and diffusion of civilisation amongst
the population of that country; That this
house humbly participates in the wish ex-
pressed by her MAJESTY in her most gracious
Speech on the opening of this session of Parliament,
viz., It will be gratifying to me if the prompt
acquiescence of the Emperor of CHINA in the mo-
derate demands which will be made by the Pleni-
potentiaries shall obviate the necessity for the em-
ployment of force.' That conciliatory expressions
are also stated, through various credible sources, to
have been made by the Emperor of CHINA in rela-
tion to the conflict at the entrance of the Peiho,
which would almost permit of the anticipation ex-
pressed by LOrd J. RUSSELL that peaeful relations
with the Chinese Government may be placed
upon a permanent footing without further effusion of
blood "'—and so forth. Why, talk of a Sop to Cer-
berus—this is surely nothing better than throwing
a frightened sop to every little mangy our that
snaps at the heels of the British Lion. According
to the new policy that is rapidly being organised
for us with regard to our nearest neighbour
(France) and our remotest (China), we shall be
systematically receiving all the kicks and giving
all the halfpence !

All we ask in reference to the new or addi-
tional taxation is, in our idiomatic EnglisL " Mat
the collar should be put on the right horse."
Mr. GLADSTONE tells us that nearly £4,000,000
will be remitted to consumers, at a loss to the
revenue of about a million less than that sum.
Who will chiefly benefit by these remissions ?
Because, whoever they are, they are the persons
whom the additional taxation ought chiefly to
strike. So far as we can judge what, in point
of income, may be called the lower half of the
middle class, will gain nothing. Already the ne-
cessaries of life to them are beginning to rise,
and they are this very day paying advanced
prices for several articles touched by the tariff,
and because of the altered duties. Small con-
sumers will most of this class be of French wines,
even at the reduced price ; and not many great
Es'ners, we imagine, by exchanging their glass
of English ale for the thin wish-wash of our

volatile neighbours.
The working classes are, in certain elistricts, likely
to be benefited by an increased demand for their la-
bour, and therefore by increased power to purchase-
what luxuries they can afford. But on just these
luxuries the duties are unaltered. The advantage
to them will be, not cheaper articles, but more to
spend on probably dearer ones. Currant cakes, it
it remains to be seen
is true, should be cheaper—
whether they will be. The great body, however
of our working men will have, we feaculturalr, 14'4
districts,
more to spend. Wages in agr
i
and in non-manufacturing towns, will not be likely
to rise. Taking, therefore, the working men as a
body, all the kingdom over, we fear the changes
made will rather lessen than increased
t
command over the comforts of life. We do not
overlook the flow of labour from the country to the
towns, and the consequent diminished competition
of labour in the rural districts ; but this will be
insensible in its operation. It will barely suffice
to keep wages from falling. We know full well,
at least, that the busiest times at Manchester have
r
produced no impression on the starvation wages of
Dt
her sme tan to r
ai
sh ie. Mseia..g NrlicEuclHtui,ranlowt
wages.
And is
And then, glancing at the wealthier classes—we
see in a moment who are those whom the Budget
either spares or
enriches. It spares, as we have
already shown, the propertied class. It leaves

[e or no

THE SUN, LONDO

stilt the legacy and probate duties disgracefully
unequal in their favour; it leaves the income tax
the same on incomes from property and from labour ;
it lays no tax on property. We know it will be said
.J' How could Mr. GLADSTONE have carried a pro-
perty tax and equal legacy and probate duties against
lan army of Whig and Tory landlords ?" Then let
us hear no more of the boldness of the Budget. It
is bold against tribes of persons as numerous and
incapable of eo-operation as the tribes of our an-
cestors in the time of the Romans. It is timid be-
fore the well-organised host of men of property,
who ride into the House on theshoulders of their
own serfs, or who hire the serviceses of venal bo-
roughs. Why, Mr. GLADSTONE'S "Succession
Duties" Bill, little as it has ftcconaplished, was a
more bold and honest measure than the scheme now
before us. It was, at least, an earnest of some•
thing fair. The Budget spares property; we ask,
therefore, emendation on that point first.
But if it spares one class, it bestows a positive
bounty on another. We do not wonder that Mr.
BRIGHT should declare himself ready to swallow
the whole Budget and the Treaty at one gulp.
Cotton and iron are the two great interests they
were intended to propitiate. Oe large manufac-
turer in the north told the n
gentleman
we had it, that he expected, when the treaty came
into full operation, to nett not less than a million
per annum ! Our informant was a gentleman who
was a merchant in the same articles as the former
manufacturer, and he assured us that the expecta
tion v, as by no means an extravagant one. Mr.
BRIGHT'S former and present constituents already
see the francs and napoleons glittering in pro-
spect ; we cannot blame them for swallow-
ing willingly that
no tonic bitbu
ter—the ten-
pence—when they kw it is tto whet
their appetites for such a commercial feast as they
see preparing for them. We advise the landed in-
terest to be quiet if they are wise or theraselves.
The time before last, when Mr. BRfIGHT spoke in
the North, it was to propose a grand Customs' re-
form, by taxing realised property at Bs. in the
pound on its value ; but the last time he spoke in
I
:Manchester he had seen the treaty, and not a word
did he say about his property-tax! Ho had for-
gotten it altogether. And now he tells the House
he can vote for an aggravation of a tax which he
has denounced with all the force of his not very
feeble vocabulary !
It has been said to us—Would you endanger a
Budget fraught with so many advantages—so bold,
so promising ? We reply, we want a bolder, because
an honester one. Accepting of necessity the esti-
mates—meet them, we say, by taxing equitably the
realised property they are required to protect.
Accepting, if we must, the remissions of taxation,
meet, we say, the deficiency by laying taxes on the
*losses who will make their millions out of them.
We do object,! with all our souls, to scourging
every respectable clerk, every curate, every clergy-
man, every medical man, every lawyer of all classes,
every artist, every small tradesman, every man who
struggles to live decently on a few hundreds a year,
merely to enrich cotton-lords and ironmasters. If
we are to have a Manchester Budget, tax Manches-

`er men for it.

LYCEUM 111E47'12E.

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E S.•

PARIS, FEB. 22.