The Sun.
London, England, 1869-04-09 00:00:00

IRELAND.

'With herofe resolution (writes a Dublin correspondent
under date April 8) Prince Arthur and his viceregal enter-
tainers proceeded yesterday again to Punchestown.
They had promised to go, and were expected, and their
Excellencies, who have never allowed considerations of
personal convenience to prevent the discharge of a public
duty or the concession of a popular favour, cheerfully
undertook the task of witnessing the second day's sport.
With better preparations than on the previous day to
encounter an unfriendly climate, they were ready to en-
dure or to enjoy whatever might betide. The Prince was
animated by the same excellent spirit, and at twelve
o'clock the royal party set out in close carriages from the
Viceregal Lodge. Owing to the inclemency of the morn-
ing there were fewer spectators than on Tuesday. In the
first carriage were his Royal Highness, their Excellencies
the Lord Lieutenant and Lady Spencer, with Captain
Campbell, A.D.C. In the other carriages were Lady
Sarah Spencer, Lady Charles Spencer, the Hon. Miss
Vesey, Lord C. Paget, Lord Suffield, Lord Charles Bruce,
Colonel Elphinstcne, Lord de Vesci, Captain Villiers,
Captain Bridges, Captain Kearney, Lieutenant Lascelles,
Mr. Leslie, Hon. Mr. Burke, Colonel Foster, Major W.
Melville, Major H. Seymour, Captain Wellesley, Lieute-
nant Picard, Mr. Roundell, and Mr. Courtney Boyle,
private secretaries. They were received at the King's
Bridge terminus by the chairman and &kers of the rail-
way company. A special train was in waiting, with a state
carriage and engine handsomely decorated, as on the pre-
vious day, with evergreens and banners. At twenty minutes
past twelve o'clock the train started, and in little more than
an hour reached Sallins, where the viceregal equipages
and an escort were in waiting, and the royal party took
the road amid the cheers of the persons assembled at the
station. After an uninteresting drive the royal party
reached the course shortly after half-past 1 o'clock. Their
presence was gladly welcomed, and its obviously disin-
terested character enhanced the value of the compliment
which they conferred under circumstances of personal dis-
comfort. Some warmth and life were visibly infused into
the dispirited assembly, and Punchestown tried to
smile through its tears. The concourse was greatly
diminished in numbers, and the scene, even in
intervals of comparative brightness, was dreary. The
whole field was a dismal swamp, and the course,
ploughed up by the running on Tuesday, severely
taxed the strength and endurance of the horses. In
a purely sporting point of view their feats were witnessed
with the greater interest under the difficulties they had
to meet. The pace in the leading events shewed little or
no falling off, and the jumps, rendered more trying by
the depth and adhesiveness of tha ground, were taken in
dashing style. The most exciting points in the course
were shut out from the occupants of the stands by the
pitiless rain, and were only revealed to the spectators who
clustered near ; but in the space immediately in front the
contest was watched with interest, and all eyes were set
with eager expectation upon the impetuous rush of the
first group of competitors to the winning-post. The royal
party remained with exemplary patience to the close of
the races, and returned to town by special train.

REPORTS OF FOREIGN MANUFACTURES

AND COMMERCE.

Further reports of her Majesty's Secretaries of Embassy
and Legation on the manufactures and commerce of the
countries in which they reside have just been issued.
Mr. West's reports on the commerce, shipping, and
general statistics of France shew that there has been an
increase of £12,140,000 in the imports and exports of the
nine months ending September 1868 with those of the
same period in the preceding year. The condition of the
home market was improving, and there was a greater
activity in commercial and manufacturing transactions,
in September 1868 than there was at the beginning of
the year. The importation of foreign manufactured
goods was increasing, but not sufficiently to justify the
alarm at foreign competition which many persons feel.
In the value of manufactured articles exported in 1868
there was an increase of £124,000 on the value for 1867.
A marked improvement had taken place in the silk trade,
and there had been an increase in the exports of machines
and mechanical constructions and of arms, while in
jewellery and watches, in refined sugars, in "confections,"
and in leather articles there has been a marked decrease.
A great diminution has taken place in agricultural pro.
duce, but an increase in wine of £680,000 in 1868. The
importation of corn and farinaceous food of all kinds has
largely increased, being estimated at more than eleven
millions. The number of foreign ships entered
in 1868 shewed a diminution as compared with
the previous year, while the number cleared had
increased ; on the other hand, the foreign ships entered had
increased, while the number cleared had decreased. The
total number of ships, French and foreign, entered and
cleared at the principal ports, had however increased in
.1868 over the previous two years, with the exception of
the English ships, which had diminished very consider-
ably. Mr. West gives a report on the finances and public
credit of France, in which he says that the year 1868 has
been marked by no political crisis which can in any way
account for the languishing state of all mercantile and
commercial transactions. Capital has been locked up to
an unprecented extent, enterprise suspended, and a
general stagnation has reigned, which has been felt in
other countries as well as France. It was said in
1847 " La France s'ennine," at present it has been said
"La France attend." During the last year no national
industrial enterprises have been embarked in. Financial
prospects are, however, brighter than they were at the
commencement of 1868. Mr. West gives the statistics
of the Budgets of the last two years, and spews that the
increase of the revenue gives satisfactory proof not only
of the internal prosperity of the country, but of the bene-
ficial effects of the commercial legislation of late years.
Mr. Rumbold, in giving his summary of the Budget
of the Russian Empire for 1869, remarks upon the compara-
tively favourable character of the estimates for that year,
which is attributable to the good harvest sof 1867-8 following
I upon the exceptionally plentiful of 1866, and to the irnpu'se
given to trade by the pressing demand for grain in Wes ern
Europe. The extension of the railway system has also
proved highly beneficial, and the Russian Minister, in his
financial report to the Emperor, states that while 489
versts of railway line have been opened for traffic in 1867,
1,709 were opened in 1868, and it is expected that 2,000
will be added to the number in 1869. Mr. Rumbold's
report of Swiss trade and industry during the five years
between 1863 and 1868 is also full of interest. The period
has been memorable one in the industrial and commer-
cial annals of the Confederation ; but, nevertheless, the
prosperity of the country appears now to be assured.

A FABRICATED ROYAL SPEECll—Several of the
Paris journals recently gave an analysis of a speech made
by Victor Emmanuel, of a very warlike tendency. Infor-
mation addressed from Vienna to the North-Eastern Cor-
respondence authorises that journal to declare that the
whole story is pure invention, and that the King of Italy
never said anything of the kind.
A NEW GRAND CLUB.—For some time (says a
journal noted for its aristocratic tone) there has been talk
at the West-end of a club to be established on an entirely
new scale. The entrance fee is fixed at three high figures,
and the annual subscription at a corresponding rate. It
is also said that the scheme has secured the patronage of
royalty. It appears to be altogether a meaningless notion.
Fancy charges for the pleasure of rubbing skirts with
dukes will not repress the ambition of rich commoners, and
surely the use of the ordinary ballot should be sufficient
to keep a smoking-room select.

CRUELTY TO A PlG.—Clement Gittings,
butcher, of Shrewsbury, has been charged before the
borough magistrates with cruelty to a pig. It appeared
from the evidence that the defendant, on the previous
Thursday, stuck a pig in his yard, and let it run about. In
a few seconds it fell down, on which he threw a bucket
full of boiling water over it, when it rose to its feet. He
then lifted it into a cooler filled with scalding water, where
it struggled so violently that he had to stand aside to
avoid being scalded. The bench fined him 40s, and Bs. Gd.
costs.

THE INCOME TAX.—As far back as 1799, says
the Daily News, when Mr. Pitt was in power, graduated
duties on incomes were imposed, beginning with £6O per
annum. It was not, ht.wever, until Sir Robert Peel came
into office, in 1841, that the now familiar income tax became
a permanent impost. In the session of 1842 Parlia-
ment sanctioned the Premier's proposition for a
sevenpence rate, to be continued for three years. It
produced about £5,350,000 annually, and led to the
repeal of £12,000,000 of indirect taxes. In 1845, and
again in 1848, (the income tax was renewed at the
same rate. In 1851 and in the two following years it was
continued, and in 1853 a hope was held out that in seven
y( a-s it might be gradually reduced in amount, if not
extinguished altogether. All incomes between £lOO and
£l5O were, however, to be liable to a rate of sd.
during that time. In 1854 the rates were dou-
bled, thus standing at 14d. for the larger in-
comes, and 10d. for the smaller; and in the following
IL more was a 'del to the former, and 1 A,l. to the latter.
In 1857 the rates dropped to 74.1. and to 5d., and in the
next year both became 51. In July 1859 the rates were
ralsed to 9d. and 6id. respectively; in 1860 they were further
advanced to 10d. and 7d. In 1862 the rates were 9d. and
Od. ; in 1863 there was a uniform tax of 7d., and incomes
below £2OO wen allowed an abatement of £6O. In 1864
the rate was 6 I. ; in 1865 it was reduced to 4d. ; and here
it remained until November 1867, when a penny was
added to meet the expenses of the Abyssinian war. In
the April of last year it was increased to 6d. Mr. Lowe
proposes now to reduce it to 5d., the same figure as
in 1858, and during a few months in...021a171 part of last
Mr.)