The Sun.
London, England, 1859-07-30 00:00:00

VACANCIES, .APPOINTMENTS,

• India Office : The office of keeper of the museum
has become vacant by the death of Dr. T. Hors-
field. Law Department : Mr. Robert John Biron
has been appointed recorder of Hythe, in the room
of Mr. Henry P. Gipps, deceased ; Mr. Stamford
Raffles has been appointed judge of the, Court of
Record for the Hundred of Salford, in succession to
Mr. Segar, promoted.. War Office : Mr. Charles
Pritchard has passed his examination, and been
certified for a temporary clerkship in the Quar-
termaster-General's office. The Admiralty : the
following gentlemen have passed their exami-
nations, and received certificates from the Civil
Service Commissioner :—Mr. Henry Risley Smith,
for .a clerkship in Somerset-house ; Mr. A. W.
Sargent, for a temporary clerkship in Somerset-
house; Mr. P. Butt, for a temporary clerkship in
Somerset-house. Office of Works, &c.: Mr. E.
M. Duplock has been appointed a clerk in the
office of Public Works. Customs :—There are two
vacancies for tidewaiters, &c., at Weymouth. Mr.
R. Marshall, principal coast officer at Arnside, Lan-
caster, has been appointed principal coast officer at
Oban, Campbeltown ; Mr. J. Pirie, principal coast
officer at Oban, Campbeltown, has been appointed
third-class clerk at Londonderry ; Mr. George
Walter Bull has passed his examination for a land-
ing-waitership at Newhaven ; Mr. John Ross
Buckley has passed his examination for principal
coast officer at Wicklow ; Mr. James Rees, tide sur-
veyor at Shoreham, has been promoted to be second-
class tide surveyor at Southampton, in the room of
Mr. William Forrester, superannuated ; Mr. Wil-
liam Goff, first inspector of patrol at Southampton,
has been appointed to be tide surveyor at Shore-
ham ; Mr. George Beck, assistant tide surveyor at
Dover, has been promoted to be tide surveyor at
Weymouth, vice Mr. Robert W. Shorman, who
retires from the service. Inland Revenue Depart-
ment—Stamps and Taxes Branch—Messrs. Charles
Edward Cousins, Charles Clavering Wardell, and
John Hamilton Pollock, having passed a success-
ful competitive examination before the Civil Ser-
vice Commissioners, have been appointed to the
BI
establishment of surveyors of taxes in England.
Eastom di Birch, sub-treasurer,
Madras, has been appointed accountant-general,
Bombay n,
,es—Mr. S. D.
vice Mr. E. E. Elliot, resigned. Mr.
H. D. Sandeman, accountant, Punjaub, has been
appointed sub-treasurer, Madras. Mr. W. Balmain,
first assistant to the eountan't-gener_a.l, Madras,
iv.
has been
Waterfield, has been
appointed accountant,
fiPunjaub
son, postmaster- ene 1,
accountant-general, Madras.
director-general Madras, appointed
has
as first
been assistant
a_ppio.tion. the
t.ed
'Mr. R. H. William-
roo
Fanem of f
has Mr.
been H postmaster-general,
thera post-office of India, in the
Riddell, on leave. Mr. E. G. R.
H. B.
to officiate as postmaster-
Madras.--Civil eivi/ S
general, er
vice Gazette.

T Mil EDIT I ON.

SUN OFFICE, Six o' Clock.

PRUSSIA.

•
A letter from Berlin of the 27th says :—":The
replacing of the army on a peace footing is being
effected step by step. The greater part of the
landwehr and of the reserves of most reginients
have been sent home, and an order was signed 'yes-
terday to discharge the rest, so as to have the army
re-established on a peace footing by the .I.st August.
Only the officers and non-commissioned officers
will remain in the regiments of the landwehr, !and
they are retained in order to effect more easily
the reorganisation of the army by the fusion
of the first ban of the landwehr in the perma-
nent army. In spite of the vaunted excel-
lence of our military institutions, it cannot be denied
that they cause any warlike movement to be ex-
ceedingly expensive and very prejudicial to the in-
terests of the country. It is to be hoped that, after
the recent experience, the Chambers, which are too
partial to the old patriotic name of landwehr, will
no longer refuse the projected transformation, A
commission has been formed in the Ministry of Ma-
rine to prepare plans for protecting the Prussian
coasts. It is believed that the fortresses situated on
the sea will be strengthened, and that batteries wil
be established on the points of the coast which are
most menaced."

IMPERIAL PARLIAMENT.

HOUSE OF LORDS-(YESTERDAY).
REVISION OF THE LITURGY.
Lord EBURY presented a petition from certain clergy
of the Established Church, praying the house to
address' the Queen for a Royal Commission to revise the
liturgy. The noble lord said it was not his intention to
bring the subject under the consideration of their lord-
ships this session.
The' Bishop of LONDON said the object of the peti-
tioners was to shorten the services of the Church, but he was
afraid the alteration which was proposed would involve
questions of doctrine, and would give rise to dissensions
which would be most prejudicial to the interests of the
Church.
After a few words from several noble lords, the petition
was ordered to lie on the table.
ADMIRALTY COURT BILL.
This bill passed through committee.
JURY TRIAL (SCOTLAND) ACT AMENDMENT
BILL.
This bill passed through committee.
PAWNBROKERS BILL.
This bill was read a second time.
BOUNDARIES (IRELAND) BILL.
This bill was read a second time.

COURT OF PROBATE (ACQUISITION OF SITE)
BILL.
This bill passed through committee.
DIPLOMATIC PENSIONS BILL.
This bill passed through committee.
;.;CONSOLIDATED FUND (X 7,000,000) BILL.
This bill was read a third and passed.
CRIMINAL JUSTICE MIDDLESEX (ASSISTANT-
JUDGE) BILL.
this bill passed through committee.
Their lordships then adjourned.

HOUSE OF COMMONS-(YESTERDAY.)
PRIVATE BUSINESS.

The following bills were read a third time and passed :•--
Bray Commons, and Ipswich (Borough) Fishery.
The Lucettis Estate Bill was read a second time.

ELECTION PETITIONS. •
The members nominated to serve on the Cheltenham
and Limerick election committees were sworn.

INCOME TAX, &c., BILL.

On the motion for going into committee, •
Mr. PIGOTT, who had a motion on the paper to the
effect that the proposed assessment on trades and profes-
sions should be reduced from 4d. to 2d. in the pound, said
he would not press his amendment at present, considering
the late period of the session, but he hoped the Govern-
ment would consider the subject next session, with a view
to placing it on a more satisfactory footing. He hoped the
Chancellor of the Exchequer would not look to this tax as
a permanent source of revenue, and that he retained the
opinion he expressed in ISO,. that that impost was diffi-
cult to be collected, inquisitorial, and therefore unpopular,
consequently that it should not be retained as a permanent
source of income.

Sir H. WILLOUGHBY considered that after the house
had agreed to the resolutions on the tax he thought it
would be most inexpedient to raise a question like the pre-
sent. The only amendment he would suggest was that in
those cases where the income amounted only to one-half
or three-fourths of the financial year that parties should
not be taxed for the whole year. He mentioned two cases
of hardship that had arisen in the collection of this tax, the
first being when the income liable to taxation was made
up partly of an annuity solely the property of the wife and
the next when firemen employed on railways received an
expressed
amount that brought them within the operation of the
they required reßqEuiNreihtNoretilr h employment.sometax, while they had to expend a large sum on the clothes
surprise that the right
hon. gentleman, the Chancellor of the Exchequer, should
advocate the increase of this tax, h • avmg been a member of
a Government that endeavoured to carry on the war in the
Crimea on a peace establishment, which resulted in great
disaster. He thought if the country were called on to pay
a war tax in time of peace, that they should be satisfied
that the national defences were maintained in efficiency.
Col. SYKES proposed that in cases of income derived
from professions, the parties should be taxed at half their
incomes.
The CHANCELLOR of the EXCHEQUER said , that
he agreed with the last remark of the hon. member (Mr.
Bentinck), but he denied that he was a:member of a Govern-
ment that carried on war on a peace establishment, the in-
come-tax having been doubled at the breaking out of the
Crimean war. With reference to the first case alluded to by
the hon. member for North Warwickshire, he could only
say that there were inequalities in this tax which
appeared inseparable from it; but cases like the one in
question did not warrant any alteration in the law. With
respect to the other
case, there was a special clause in the
act which provided a remedy for the hardships complained
of, which could be brought under the notice of the inland
revenue. He adhered to the opinions he formerly expressed
with reference to this tax.
The house then went
into committee.
Clause 1 was agreed to.

On clause 2
Sir H. WILLOUGHBY moved an addition to the
clause, that annuities expiring in October and January
should, in the former, be charged only for the half year,
and in the latter only three-fourths of the year.
After some discussion, the house divided.
For the amendment 37
Against 72
Majority —3s
The amendment was accordingly lost, and tho original
clause was agreed to.
Clauses 3,4, and 5, were also agreed to.

On clause 6,
Mr. BEALE suggested that the malt tax should be col-
lected like any other tax, namely, when it accrued, but that
the maltster should be allowed two years to pay the
£2,500,000 now, or about being due.
The CHANCELLOR of the EXCHEQUER said he
could not make any alteration in the schedule this session.
The clause was then agreed to, as well as clause 7.
The CHANCELLOR of the EXCHEQUER moved
an additional clause to the bill providing that persons pur-
chasing annuities from insurance companies should be
allowed the same deduction with regard to the income tax
that was granted to those who had purchased Government
annuities.
The clause was added and the house resumed.