The Sun.
London, England, 1858-04-16 00:00:00

THE SUN, LONDON, FRIDAY EVENING, APRIL IG, 1858

has been antedated to 3d March, 1854, the antedate not
to carry pay.
Rifle Brigade—Lieutenant Fitzroy Stephen to be Adju-
tant, vice Jeames, who resigns the Adjutancy only.
Royal Canadian Rifle Regiment—Captain Henry Basil
Houson, from the 51st Foot, to be Captain, vice Her-
rick, who exchanges ; Lieutenant Oliver Goldsmith,
from 93d Foot, to be Lieutenant ; Sergeant-Major
David. Miller to be Ensign, without purchase, and Ad-
jut ant ; Ernest C. Wilford, Gent., to be Ensign, without
purchase.

HOSPITAL STAFF.
Staff-Surgeon of the First Class George Stewart Beat-
son, M.D., from half-pay, to be Staff-Surgeon of the First
Class, upon full pay and attached to the 22d Foot.
William Michell Trestrail, Gent., to be Assistant-Sur-
geon, vice Power, resigned.
BREVET.

Lieut.-Col. A. S. L. Hay, C. 8., 93d Foot, having com-
pleted three years' actual service in the rank of Lieut.-Col.,
to be Colonel in the Army under the Royal Warrant of
6th Oct., 1854.
Brevet-Major Wm. Wood, retired full pay, Royal Ma-
rines (Staff Officers of Pensioners), to have the honorary
rank of Lieut.-Col., under her Majesty's Order in Council
of 13th Sept., 1854
The undermentioned promotions to take place, conse-
quent upon the death of General Sir Ralph Darling, Colo-
nel of the 69th Foot, on 2d April, 1858 :
Brevet-Colonel C. Gascoyne, upon half-pay as Lieut.-
Colonel 17th Foot, to be Major-General.
Brevet-Lieut.-Colonel Leonard Morse Cooper, upon half-
pay as Major Unattached, to be Colonel.
Brevet-Major Edward Adams, upon half-pay as Captain
Unattached, to be Lieutenant-Colonel.
Captain Charles Durie, upen half-pay Unattached (Staff
Officer of Pensioners), to be Major.
MEILORANDUM.—The Christian names of Surgeon Richard-
! son, late of the Turkish Contingent, are " Charles

DU

'ER.

of the law operated oppressively, especially in re.

gard to cheap newspapers.
Mr. INGRAM said the present law was most in-
jurious to our foreign trade in the article of paper.
This country stood alone iu respect to a tax on
paper, there being no other country in the world
where such a duty existed. The Emperor of the
French had tried to impose the tax on the French
nation, but with all his power, ho was not able
t ) do so.

A deputation of the association for promoting
the repeal of taxes on knowledge, and also of the
paper manufacturers in the West Riding of York-
shire, waited on Lord Derby yesterday at his official
residence in Downing-street, to memorialise his
lordship on the subject of the total repeal of the
excise duty on paper. The deputations were intro-
duced by Mr. T. M. Gibson, M.P., and amongst
those present were—Mr. Ayrton, M.P. ; Mr. H.
Ingram, M.P.; Mr. E. H. J. Crawford, M P.; Mr.
John Bright, M. P. ; Dr. Watts, of Manchester ;
Alderman J. Towle, late mayor of Oxford ; Ald.
Baldwin, of Birmingham ; Messrs. T. Fletcher, of
Newcastle ; W. Kent, of London ; T. Bentall, of
Halstead
; R. C. Rawlins, of Wrexham ; W. Wick-
ham, T. Wilson, R. Moore, C. H. Elt, C. D.
Collet, J. Hyde, E. Wolhouse, M. Garnett,
Mellor, Waddington, W. Wilkes, W. A. Smith,
J. Morris, solicitor, F. Fowler, and Murray.
Mr. GIBSON said the reason the deputations
waited on his lordship as the head of the Govern-
ment was that the question was not merely one of
taxation. If that had been the case, they would
have gone to the Chancellor of the Exchequer ; but
beyond its financial bearings the subject on which
they sought the present interview involved an im-
portant question of public policy, the tax on paper
having a most injurious effect not only on the ma-
nufacturing interests, but on the educational con-
dition of the country. He would go no further
into the question himself, because the secretary had
prepared
a memorial which treated the subject very
fully, and which he would now read to his lordship.
Mr. COLLETT then read the memorial, which
stated that the objections—
"To the paper duty, and to the other restrictions re-
maining on the press, are not so mach a euestion of reve-
nue as an interference with the literature, the manufac-
'urea, and the commerce of the country. We have
Ibsen gradually abolishing restrictions on foreign
-
importation—the paper duty is a restriction on our
internal trade ; we talk of the freedom of the press, and
we tax its raw material ; we pay money out of the taxes
for schools, and we tax the books which convey instruc-
tion. The paper duty impedes instruction, it hinders the
extension of the manufacture, and ruins the small manu-
facturer. In 1838 an addition of three-tenths of a far-
thing per lb. was made to the paper duty. By the end
of the year 1840 63 mills had become extinct. The
paper made in 1838 was 93,464,2401 h ; in 1856,
171,209,2951 b. Tee !lumber of mills in the United King-
dom in 1838 were 525 ; in 1856 393. The paper duty is
also a loss to the revenue. In the 11 years which elapsed
between 1841 and 1852, there was a balance of taxes
repealed 7,284,3751., the remaining taxes increased in
productiver ass 12,410,6071., leaving a permanent im-
provement of 5,125,712/. A return of exemptions showed
in what a hopeless condition any financier would find
himself who aimed at continuing the paper duty. The
drawback on envelope cuttings made by the dome-tic
envelope manufacturer is granted, because the mill-
owner, who is charged 'vita duty wily on the fluished ar-
ticle, has an unfair advantage over the man who buys
his duty paid paper, and thus pays on his waste. But
since this concession a similar one has been refused on
the waste cuttings of writing paper, though the case is
precisely the same.
" The most remarkable ground of exemption is that
assigned to papier-mach6 boards—namely, that ' it is
important that no restrictions but such as are absolutely
necessary for the protection of the revenue should be
imposed upon the manufacture of an article already so
largely used as papieronach6, and one of which the ap-
plications are likely to become so numerous and so
valuable.' We have only to read paper for papier-macbd;
the duty is not necessary for the protection of the re-
venue, since the revenue would ultimately benefit by the
abolition of the duty.
" But there are other restrictions which affect the
press exclusively, and which have no connection with
revenue. It is now five years and upwards since we
.had the honour of addressing your lordship on this sub•
yet. Oa that occasion you expressed your concurrence
with us so far as that the law ought to be defined, and
that it ought to be enforced. At that time the press was
labouring under three restrictions—the newspaper stamp,
to which was added the inability to know what was a
newspaper, the advertisement duty, and the security
system. In 1853 Mr. Gladstone brought in a bill which
repealed the advertisement duty, and all the provisions
which protected it. In March, 1855, he brought in a
bill which repealed the newspaper stamp and the Regis-
tration and i>scurity Laws. In repealing the stamp Ms.
Gladstone proposed to repeal all the provisions far pro-
tecting the stamp ; and, as the security system bad never
been enforced without the stamp, he proposed to abolish
the security system. But Mr. Gladstone having retired
from office, Sir G. Lewis brought in a bill to rep-al the
stamp, leaving unrepealed all the harassing regula!j,ne
whose object was to protect the stamp, and retaining
also the security system.
"The Act of 60% Geo. 111 , requiring recogni ances
in the sum of 3001. from printers and publishers was for
37 years enforced only upon newspapers tak ng out
stamps, and so brought under the cegnisaree of the
Board of Inland Revenue ; but in April, 1857, a notice
was sent out to several unstamped newspapers, desiring
them to register and give security, and stating that this
was done under the authority of the law offic re of the
Crown, who had advised the Board that it was their
duty to enforce the lase agaimit riewfwa.pere.
"The discrimination in favour of pamphlet( by the
Board is an unfounded in reason as it is in law. No bet-
ter illustration can be given of the anomalous system et
present carried on than that the pamphlet on tyrannioide
now under prosecution, althoug strictly within the Ac',
and precisely of the kind against which the Act was
aimed, is one of a class from which securities have never
been defrauded.
" We call upon your lordships either to repeal the 60 Je
H
Geo. I, or else to enforce it, not against newspapers
only, but against all pamphlets and other papers.' 'But'
rGov Government The:t cannot
statute-
book iu
t e-
(o use the words with which we conclude our address
to your lordship in 1e52), whatever your decision may
i
be, there is one opinion n which all loyal subjects and
good citizens must concur, and that is, that obedience to
the law is a habit which ought to be inculcated upon all
classes oft
ht hi
se
dcuo
tnyi
Y'
while tfle a
and
thatre laws
book which it has neither the firmness to enforce nur
the grace to repeal.'"
Mr. GAnNETT then read a memorial from the
paper manufacturers of the West Riding of York-
shire seating forth :
Thc fact that the present Excise duty on every dee
scription of paper is 1y1• per lb., and 5 per cent. addi-
tional, which practically is unequal in its operation—
being equivalent to a charge of 20 per cent, on some
kinds of paper, and mole than 100 per cent. upon many
other descriptions.
"That during the last few years the pric4of paper has
gradually decreased to such an extent that writing and
printing papers, which are the staple product of the trade,
have fallen more than 20 per cent. in value, exclusive
altogether of the Excise duty ; and, notwithstanding this
great depreciation in price, the cast of materials and the
expense of manufacture have not lessened in any percep-
t ble degree.
"That other fabrics, without restriction, are now
allowed to supersede the use of sheathing and roofing
paper, made [cern precisely the same materials, and
ing, in their manufacture, through very similar processee
viz.—that the one is madei a wet and the other iu adr;
state. The latter the Excise authorities have deemed it
right:to exempt from the payment of any duty whatever,
while the former is subject to a duty of 14s. 9J. per cwt.,
or 80 per cent. on c ,st rice•
"That, were the duty ou paper totally repealed a
largely increased production and conturnption would re-
sult, at the same time additional
employment would be
given to many thousands of the working classes.
"That it is a notorious fact that the existing Excise
regulations have beer, fiend insufficient to prevent the
revenue being defrauded and the memorialists ask for a
total abolition of the duty and restrictions upon the
trade."

Schofield.
COMMISSIONS SIGNED BY LORDS LIEUTENANT.
County of Stafford—The Hon. Wm. John B. W. Vernon
to be Deputy-Lieutenant.
3d Regiment of King's Own Staffordshire Militia—Major
Richard Byrd Levett to be Lieutenant-Colonel Comman-
dant, vice Bagot, promoted to the rank of Honorary
Colonel.
Royal Ist Devon Regiment of Yeomanry Cavalry—
Captain Frederic Courtenay Trower to be Adjutant.
Ist Devon Regiment of Militia —John 11 Awkeaworth to
be Ensign.
East Kent Regiment of Militia —Ensign George Edward
Arthur Holdsworth to be Lieutenant, vice Wrench, re-
signed, and appointed to the 17th Foot ; Ensign William
Tatham to be Lieutenant, vice Michell resigned.

BANRUPTCY ANNULLED.
Samuel Bennett, commission agent, Manchester.
BANKRUPTS.
Bohtlingk and Company, merchants, Liverpool, to sur-
render, May 3 and 31, at the Liverpool District Court.
William Yozall, saddler, Ashton-under-Lyne, March 4,
and June 1, at twelve, at the Manchester District Court.
John D. Dickinson, draper, Hastings, April 28, at
eleven, and June 2, at two, at the Court of Bankruptcy.
William Wild, carman, Counter-street, Southwark,
April 26, at one, and June 7, at twelve, at the Court of
Bankruptcy.
John Patch, grocer, Northampton, April 27, at half-
past eleven, and May 29, at half-past one, at the Court of
Bankruptcy.
John Thomas Barnes, builder, Stratford, April 30 and
May 21, at one, at the Court of Bankruptcy.
Thomas Wor6ley, coLtuu Apium,L,l;,:x..:,fea, Lancashire,
April' 30, and May 21, at twelve, at the Manchester
District Court.
Spilsbnry Butler, Christopher Baker, and Chas. Edward
Baker, wire-drawers, Birmingham, April 26, and May 17,
at ten, at the Birmingham District Court.
Joseph Sullivan, tavern-keeper, Bristol, April 27, at
twelve, and May 25, at eleven, at the Bristol District
Court.
Charles Henry Steward, corn merchant, Tothill-street,
Westminster, April 30, and May 29, at twelve, at the
Court of Bankruptcy.
Thomas Taylor, flint grinder, Moddershall Mill, Stone,
Staffordshire, April 29, and May 20, at half-past eleven,
at the Birmingham District Court.
Christopher Py bus, spirit merchant, Catterick, York-
shire, April 30 and May 28, at eleven, at the Leeds Dis-
trict Court.
Charles Williams, ship smith, Cardiff, April 26, at
twelve, and May 25, at eleven, at the Bristol Dislrice
Court.

SCOTCH SEQUESTRATIONS.
Muir and Company, manufacturers, Glasgow.
Robert J. ffrey, innkeeper, Stonehouse, Lanarkshire.
Archibald Weir, wine and spirit merchant, Glasgow.

BANK OF ENGLAND.
An Account, pursuant to the Act 7th and Bth Victoria, cap. 32, for
the Week ending on Wednesday, the 14th day of April, 1858.
ISSUE DIP•ETMIENT.

Notes issued

Government debt • . • . 11,015,100
Other securities .... 3,459,900
Gold coin and bullion 17,437,650
Silver bu11i0n........--

£31,962,650.

£31,962,650
S. M ARK:I,UL, Chief Cashier
8.
IPARTME NT.

Dated the 15th day of April, l&

BANKING D]
Proprietors' capital 14,553,000
Rest ......
Public deposits (in-
cluding Exchequer,
Commtssio•.ers of
National Debt, Say-

Government securities
(includg.DcadWeight
Annuity) .. • •
Other Securities• •
Notes ...... • •
Gold and Silver Coin 819,679

Mr. Fovrler, Alderman Baldwin, and Mr. J.
Cassell severally dwelt upon the injurious operation
of the duty, showing that it caused the misapplica-
tion of capital, which, instead of being invested in
profitable labour, mechanical and intellectual, by
which cheap publications might be largely extended
in their circulation for the benefit of the people, it
was now forestalied, as it were, by the Chancellor
of the Exchequer in the shape of a most obnoxious
tax.

-----
The Earl of DERBY said this was not at all a new
subject. It had often been discussed, and had
again been gone into very fully on the present oc-
casion. Of course, the deputation could not ex-
pect that he should at that moment enter a discus-
sion of the various points that had been brought
before him. Two very different questions had
been raised by the gentlemen whom be was
then addressing. One was the security required
by law from newspapers and other works, and as
to whether it was possible or impossible to draw a
distinction between the two descriptions of publi-
cation. Now, as to that question, and as to the
policy of requiring any security at all, he did not
at the present moment wish to make any observa-
tion. The other question which had been brought
before him regarded the disadvantages and the
injuries suffered by and inflicted on the manu-
facturers of paper by the Excise laws. He was
qu to prepared to go a long way with what had been
said on that subject. Ile thought, in the first
place, in point of principle, that a great deal might
be said against a duty upon paper, and he thought
that the securities required to be taken by the Ex-
cise against fraud did afford facilities for throwing
great disadvant3ges in the way of the manufacturer,
and had the effect of increasing the pressure of the
tax itself. fie had one observation to make in re-
gard to what had been stated as to the effect of
these disadvantages on the manufacture of paper
in this country. It appeared by the memorial which
the deputation had preseuted to him, that, however
inconvenient might be the tan and the mode of col-
lection, there had been within the last 20 years,
under the operation of that tax, a decidedly large
increase in the manufacture of paper. It was stated
in the memorial that the quantity of paper made in
1838 was 94,464,2401b5. weight, and in 1856 the
quantity was 171,209,2951b5. weight. It was also
stated that there had been, during that period, a
fAling off in the runatei: cf the Dallis ; that iu 1838
there were 525 mills, while in 1856 there were only
393. That diminution in the number of mills, si-
multaneously with a large increase of paper mane-
, fictured, might he accounted for on the principle
that large capitalists had an advantage over small
capitalists. At all events, it was clear that, notwith-
standing the disadvantages of the tax, there had
been a considerable increase in the quantity of
paper manufactured. He could hardly suppose
that the manufacturers were in so utterly ruinous
a condition as some were disposed to represent
them to be. If the present Government had suc-
ceeded to an over-abundant exchequer, and if they
could see that they had a prospect of making a
considerable reduction in the public expenditure
inste td of having, as they would have, to provide
for a considerable increased amount of what he hoped
he might call extraneous expenditure, he should have
felt disposed to look favourably on a measure for re-
ducing or even for taking off the duty on paper alto-
gether. He child not anticipate the budget of the
Chancellor of the Exchequer, nor was he so san-
guine as to suppose that his right hon. friend had
such an overflowing exchequer as to enable him to
make any reduction of taxation. Of course, such a
state of things must stand in the way of a reduction
of a tax that was so productive as that of the paper
duty. He did not exactly know the amount
which that duty yielded to the revenue.
Alderman TowLE—lt is 1,200,0001.
The Earl of DERBY was afraid the Chancellor of
the Exchequer, when he came to consider how very
gre ttly such a duty added to the amount of revenue,
would not be able to encourage the hope that dur-
ing the present year, at all events, he could hold out
way prospect of taking ofl that duty. But if it should
please the country to retain a Conservative Go-
vernment in power for two or three years (a laugh)
—and if, as some members of the deputations had
been pleased to say, a Conservative Government
managed affairs more cheaply than a Liberal Go-
vernment, they might possibly at the end of that
period be able to do what the deputations required;
but he felt that at the present moment they could
not take off the tax. At the same time, he was
ready to admit that it was a tax both in principle
and in detail open to very serious objections, and if
there was an opportunity for repealing it, he, for
l on-, should be very glad to see it repealed.
After thanking hie lordship for the courteous re-
ception he had given them, the united deputations
wiihdrew.

ing3' Banks, and
Dividend Accounts) 2,989,489
Other deposits ...... 16,9,5,987
Seven Day and other
Bills ...... • ... 836,310

£34,453,092

i £38,453,092
DIARSII ALL, Chief Cashier.

Dated the 15th day •f April, 1

AVERAGE PRICE OF SUGAR.
The Average Price of Brown or Muscovado Sugar, com-
puted from the returns made in the week ending April
13, 1858, exclusive of the Duties of Customs paid cr
payable thereon, on the impoi tation thereof into Great
Britain : e. d.
From the British Possessions in America 27 31,
Muscovado, the produce of the Illauritins 26 3.f
Average of the above descriptions.

Dr. WATTS then proceeded to point out various
instances in which the Excise laws operated preju-
dicially to the manufacturers of paper, One great
impediment was that the manufacture of paper
must take place in a separate building. The paper,
as it came from the mill, was in a fit state for the
printer, and yet it was illegal to use it for printing
purposes on the same premises. Indeed, so nu-
merous were the hindrances of the law that not an
hour passed at any day when some of its provisions
were not broken, and it was only by the conniv-
ance of the exciseman that the manufacturer was
not at any moment ruined.
Mr. GARNFirT said he was a papermaker, and he
mentioned a case which had occurred to himself
that illustrated the hardship under which the trade
auffe,rqd. He, in September last, sold a quantitYcf
paper. for 3001., for which he received a bill for ex-
change. One half of that sum—namely, 4001.—had
been previously paid by him to the Government for
duty on thit paper, and yet up to the present Ille-
mut ho had not received one farthing of the pur-
chase money. He calculated his loss in the shape
of interest on capital paid for duty in advance a
not less than 5001. a-year.
Alderman TOWLE said he had made paper from
straw for manyyears but it had almost ruined
him, for if the paper happened not to be worth its
duty he was not at liberty to
lisp se of it as he
could, but he must burn it, otherwise the excise-
man would demand of him 151. a-ton for that use-
less paper. The Whole of the trade in Oxfordshire
had Leen ruined by the operation of the Excise
1 tws. There was a description of paper manufac-
turer' on which the Excise officers would not ullect
the revenue, and this worked
those who made paper on which the duty was
levied.
most injuriously to
Lord DERBY—Then your purpose would be an-
swered if the Excise-office were a little more active ?
Ald. TOwLE—It would he m.,re fair, certainly.
Mr. Moßms called his lordship's attention to that
part of the memorial which set forth the injustice of
enforcing the security from newspapers, and suf-
fering pamphlets to escape. ,
Lord DERBY—I understood you to say t
as hat the
statute is applicable as well to pamp
newspapers ?
-
hlets to
Mr. MORRIS.—Yes ; but it is not enforced in
the case of pamphlets. The regulation was Co-
existent with the newspaper stamp, and then no
difficulty was experienced ; but the stamp duty
' having been abolished, the retention of this portion

LORD CAMPBELL'S PECULIAR POSITION

" A Liberal" writes the following letter to the
editor of till Morning Advertiser :
" Sir,—By what right, and on what ground does Lord
Campbell invite the Press to mntisen (luring these State
trials? What plea does he put forward for leaving a pri-
soner to brave, under all circumstances, without public
aid, the whole legal power of the Crown ? If this preten-
sion is founded on solid reasons,llet us hear what they are ;
and, if it is not, let not blind submission to it establish a
dangerous precedent.
" In ordinary cases between man and man the propriety
of Lord Campbell's recommendation can admit of no die-
pule. The judge is there to expound the law, the jury to
weigh the fact, and both are responsible for Xeciding con-
scientiously according to the evidence before them. As
that evidence can be beet, sifted by those before whom it is
brought, the interference of the Press is not only needless
but it would be positively mischievous, for arguments or
declamation would supplant the data on which verdicts
she uld be based.
" A prosection by the State differs tote ccelo from an or-
dinary cause. In the latter, if a judge is upright, there is
no danger of partiality, and at the present day no suspi-
cion of corruption taints the Judgment Seat of England.
But in a prosecution by the State it is not its integrity,
but its impeccability that is involved in the issue ; preju-
dice and party feeling biassing men whose honesty is un-
impeachable.
" Under a Despotism the Magistracy is servile, how-
ever personally honourable, and in a free country its Ma-
gistrates, like other citizens, are not exempt from the
spirit of faction. What is there in the social condition of
England to make that unlikely now? There is everything
to favour it. The judges mix with the Oligarchy and im-
bibe its sentiments and prejudices; and history proves that
they have often played the part of its reckless partisals.
Human nature is always the same, like causes produce like
effects, and the revival of political prosecutions will revive
political judges.
The people, then, should look with watchful jealousy
on Lord Campbell's dictation to it. • To what does it
emount ? To its allowing him to do what he likes until
tee mischief is done. Let the trial be over, let sentence
be passed, and then lot the Press, when it is too late, take
exception to this or that iniquity ! That is a capital joke.
" What credentials cm Lord Campbell produce for this
Bill et Indemnity, for this carte blanche to say and do as
he pleases ? Is it his recent conduct in the House of Lords,
or on tie Bench itself? Is it the trial of the directors of
the BriV.sli Bank, with its equanimity, impartiality, and
dignity ? Is it his declaration on the 4th of February that
an offence was a misdemeanour, which on the 22d of
February hs affirmed to be a felony ? Is it denouncing a
Conspiracy :Bill and pronouncing in its favour? Is it his
ruling in thievery case, where by a fatality, every point,
as it arises, is decided against the prisoner ?
" Whether tee country sees fit or not to endorse Lord
Campbell's assumption, that country, at all events, cannot
shut its eyes to his indecent position. He is now engaged
in trying for felony what he said there was no doubt was
by the law of England only a misdemeanour. If he had
no doubt that such was the law, how should the offender
have any ? Is that ollender to be punished for infraction
of a law of which the Lord Chief Justice of England ignored
and denied the existenee? And, having affirmed what he
had denied, and so prejudged the question, if that Lord
Chief Justice to try the question and the offender too
Lord Campbell's situation is equally au outrage on common
sense and propriety.
" Reform Clnh."

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ceipt )f Post-office order. Barry Du Barry,
Regent-street, London. Important Caution agcaabinnAdt the"fear-
sncollor Sir
fear-
ful dangers a spurious imitations.—The Vice-
Williara Page Wood granted an Injunction on t.he. 10th March,,,
1854, 4gainst Alfred Hooper Nevill for imitating Du
BarrY'6Revalenta Arabica Fc od."