The Sun.
London, England, 1861-04-10 00:00:00

EXCHEQUER.

" London, March, 1861.
" Sir,—We the undersigned merchants, brokers, and
traders of the port of London, beg leave to claim your atten-
tion to the results of certain new taxes imposed on the trade
and commerce of the country in the last session of Parlia-
ment in aid of the charges for collection of revenue.'
" Many of your memorialists were opposed to these new
taxes at the time of their creation, upon the generally re-
cognised principle that the main object of ta±ation is to pro-
duce the largest amount of revenue with the least possible
inconvenience to its payers, neither of which conditions aro
fulfilled by these new imposts, while they cause great
trouble, obstruction, and delay, both to merchants, traders,
and revenue collectors, for which the extremely slender
financial results offer no adequate compensation.
" These new taxes have now been in operation for a
period sufficient fairly to test their pecuniary value, as well
as the consumption of time, clerical labour, constant delays
arising from error in calculations, unavoidable in the in.
tricacy of many of the items, and theimmense multiplica-
tion of figures which have thus been created.
" Thus the tax of ti per cent. on the Customs revenue is
equivalent to little more than a fee of Is. upon every entry
for payment of duty in the United Kingdom. Payment of
all such fees was abolished about 25 years since, as being
alike unwise and impolitic ; but the tax as now levied re-
quires special calculation for every entry, and the employ-
ment of a series of figures which, under the existing form
of business, have in each case to be repeated several times,
thus causing an immense number of varying calculations
for an income of little more than £50,000.
" The one penny stamp on units of entry Is yet more in-
tricate, vexatious, and obstructive, owing to their varying
and complex application—in some eases including many
packages in one unit, in others, dividing one package into
several units ; so that it has been found necessary to esta-
blish a tariff of units.' Thus, while large sacrifices of
revenue have been made to establish simplicity and freedom
in the national tariff, the tax has engendered the necessity
of establishing a small tariff, which brings ith irritating and
hindering powers into action upon every article, however
unimportant or insignificant, of the imports or exports of
the United Kingdom, frequently stopping the delivery and
clearance of cargoes, involving delays, consumption of
time, and obstructions to commerce, for which the revenue
of £130,000, raised upon the entire commerce of the coun-
try, is an utterly inadequate compensation.
"Again, the penny stamp on delivery orders has been
prolific in delays, contention, and difficulty of collection,
raising nice points of law as to ownership, and from its
nature constantly open to variation in its application ; it is
believed that this tax yields little more than £5,000 per
annum, while its application has given rise to more annoy-
ance and discontent than any other source of Customs

revenue.

" The threepenny tax on warrants (which appears to yield
the small sum of £9,000), although not liable to many of the
objections which exist in regard to these other taxes, yet is
found to be extremely par tial in its application, being mainly
paid in the port of London, in consequence of such docu-
ments being little used at the other ports ; tending also to
the gradual disuse of a most valuable commercial document.
So also the tax on bills of lading proves in practice unequal,
troublesome, and inquisitorial.

"Your memorialists respectfully suggest that whatever
taxation the State may require should be raised in the mode
least onerous and annoying to the class from which it is to
be obtained, and they earnestly hope that provision may be
made for the abolition of these small vexationp duties in
the forthcoming financial statement, as being alike annoy-
ing and obstructive to trade and commerce, without equiva-
lent advantage to the revenue."

POLICE INTELLIGENCE.—(This Day.)

MARLBOROUGH-STREET.

A REFRESHMENT HOUSEKEEPER SUMMONED FOR
SELLING BUNS ON GOOD FRIDAY.—Mr. Isaac Augustus
Cooper, refreshment housekeeper and confectioner, of 70,
Oxford-street, appeared before Mr. Tyrwhitt to answer a
summons for unlawfully opening his house before the hour
of one in the afternoon of Good Friday last.

Frederick Walls, 27 G, proved that at 20 minutes past
11 on the morning of Good Friday, seeing two women
purchase hot cross-buns at the defendant's.
Defendant—l had my house open for the sale of buns, as
I have done for many years.

Mr. Tyrwhitt—But the Refreshment Act has only been
passed a short time.

_
Defendant to the constable—Did you see me serve any
wines, or do I open of a Sunday.
Officer—No.

Defendant—l was not aware I was doing any wrong.
Mr. Tyrwhitt—lt is against the law. The Refreshment
Act says, "Nor shall any such house be open for the sale
or consumption in it of any article whatever at any time
during which the houses of licensed victuallers s'3all be
closed, on any Sunday, Good Friday, or Christmas Day."
It is the first year the act has been in force, an a nominal
fine, as you now understand you have not obeyed the law,
will suffice. Fined Is. and costs.

ROBBING BROTHER JONITHAN.—Sarah Kelly, a well
dressed young female, was charged with robbing Mr.
Edward Herbert, an Ameriean gentleman, residing at 13
Craven-street, Strand. _ _ _

The prosecutor said that he was a stranger in London,
and while on his way to the Vaymarket Theatre the previous
evening he asked the prisoner the way to the theatre, and
while doing so felt her hand in his pocket, and missed his
purse containing a sovereign, a half-sovereign, and two
American gold dollars, and other American money.. The
French coin produced, and which was loose in his pocket,
he could identify. He told thQ prisoner she had robbed
him, but she denied it, and he then gave her into custody.
A female, named Elisabeth Palmer, here stepped for-
ward and said she resided at Shoreditch, and the prisoner
resided with her, and she always believed her a respectable
young woman.

Mr. Tyrwhitt—But we don't know who you are.
Mrs. Palmer (whose appearance certainly did not bear out
her statement), said her husband was a surgeon's assistant,
at West Ham.

Mr. Tyrwhitt—Well, we will remand her for a few days
For inquiry.

THIS DAY'S MAR.KETS.

-.1, ...

CORN EXCHANGE.

The arrivals of English wheat to this morning's market
were somewhat on the increase, for the most part in fair
condition. For all kinds the demanl was in a very inac-
tive state, at fully Monday's decline in the quotations of
Is. to 2s. per quarter.
_ . _

Sales progressed heavily in all descriptions of foreign
wheat, ani previous rates were with difficulty maintained.
The imports are rather large, viz., 14,580 quarters.
Floating cargoes of grain were much neglected, and
prices had a drooping tendency.

The demand for barley ruled heavy, at Monday's reduc-
tion in value.

Malt attracted very little attention, for the quotations
were unaltered.

The oat trade was in a very sluggish state, at fully the
late decline in prices.

Boana and peas, however, ruled firm, at extreme curren-
cies.

The transactions in flour were of a limited character,
and in some instances the quotations were decidedly in
favour of buyers.

ARRIVALS THIS WEEK.
Wheat. Barley. Malt. Oats. Flour.
0 English 1,1301 86 I 2,290 850, 920
Irish
Foreign .... 14,580 7,10 61,820 sacks
1,210 brls.

WHITECHAPEL.
The supplies of meat are moderate, and the demand rules
steady, at the following prices :
Beef from 2s 10d to 4s 2d ; mutton, 3s 4.d to 4s 6d ; lamb,
Gs Od to 7s Od ; veal, 4s 61 to 5s 4d ; and pork, 4s Od to 5s
Od per 81bs. by the carcase.