The Sun.
London, England, 1861-03-19 00:00:00

SEALED PATTERNS. •

Major HAMILTON asked the tinder Secretary of State
for War, if there was any objection to duplicates of the
sealed patterns being lodged in Edinburgh, in order that
Scotch contractors may see them without having to send
to London ?
Mr. BARING said there would be no objection to the
course proposed, as it would be beneficial to the public
service.

THE ARMY IN INDIA.
In reply to Col. DICKSON, it was stated that arrange-
ments had been made for a local army in India, and also for
the establishment of European cavalry for service in that
country.
MISCELLANEOUS ESTIMATES.
Sir S. NORTHCOTE asked the Secretary to the Trea-
sury whether he would be able to lay the miscellaneous
estimates upon the table before the Easter recess, so that
they might be in the hands of members before the finan-
cial statement was made.
Mr. F. PEEL said that in the course of Friday next he
would lay these estimates on the table.
ADJOURNMENT OF THE HOUSE FOR EASTER

RECESS.
Sir G. C. LEW' IS, in reply to a question, said that on
Friday next he would move that the house at its rising
should adjourn until after the Easter holidays, instead of
on Monday as originally proposed, the latter being the day
appointed for the burial of her late Royal Highness the
Duchess of Kent.
MEXICAN BONDHOLDERS.
Mr. BUTT asked the Secretary of State for Foreign Af-
fairs whether any official intimation had been received at
the Foreign-office of the appropriation by the new Mexican
Government of 50 per cent., or any other proportion of the
customs duties or revenues, to the payizlent of the debts
due to the holders of the State bonds ?
Lord J. RUSSELL repeated in substance th© answer he
had previously given on the subject.
CONSOLIDATED FUND (£4,000,000) BILL.
This bill was read a third time and passed.
EAST INDIA (INCOME TAX).

Mr. CRAWFORD called the attention of the House to
the levy of income tax upon incomes and profits arising in
India, which were already subject to an income tax in that
country ; and moved that the petitions from mer •
chants and others of London and other parts of
the United Kingdom, against the levy of an income tax
upon incomes and profits arising in India, which were al-
ready subject to an income tax in that country, presented
to the house upon the 7th day of this instant March,
be referred to the Select Committee on Income and
Property Tax. Ile said that this subject occupied the
attention of bankers and others commercially connected
with India. Persons employed in planting coffee, tea, and
sugar in India by companies in this country bad
at to pay a
double income-tax, and he considered that a gre hard-
ship which pressed very unjustly on industrial operations. With regard to India he contended that a !vide distinction
should be drawn between it and other colonies, for the latter
had the power of regulating their own expenditure, while
the former was entirely under the centrol of this country
in that respect—the Secretary of State being despotic, and
his orders law. He did not wish to go into the subject as
to whether or no we should assume the liability of the debt
of India, and he believed that that country would, by cur..
tailment of her expenditure, be ultimately enabled to provide
out of the revenue for her own contingencies. His object
in hringit3g this question forwald was rarely t 9 preyent

the Government interfering it the financial of of India,
in a manner calculated to operate fnjuriously on the inte-
rests of the latter; and he believed that such could be easily
effected by introducing a bill to amend the India Income-tax
Act, so that the double imposition of the income tax should
be removed. He believed that the inevitable result would
be that this country would shortly recoup itself for any
temporary loss it might sustain in the reduction of revenue
to the Treasury by a continuance of the present double tax.
He concluded by stating the substanee of the petitions from
the bankers and others on this subject, and contended that
benefit must necessarily result from referring the same to
a select committee.
Sir M. FARQUHAR cordially seconded the motion.
Mr. T. HANK EY opposed the motion, and said he
could not see how the subject could be referred to the
committee in question, which could only properly consider
the question arising out of the levy of income tax in this
country. The principle of income tax in this country was,
that all incomes of a certain amount should be taxed,
from whatever source derived. He did not want to
enter into the question as to how far this principle
was correct, his only object was to show that this double
tax complained of was inseparable from the state of the two
countries in reference to their financial position. He ad-
mitted, no doubt, that some difficulty might be experienced
in obtaining money in this country for the constructicn of rail-
ways and other undertakings, but too much of that difficulty
should not be attributed to the double taxation, and he
contended that the house had nothing whatever to do with
the subject.
The CHANCELLOR of the EXCHEQUER said that
the Government had no objection whatever to referring the
subject to a Select Committee.
[LEFT SPEAKING.]

LONDON GAZETTE-(THIS EV.ENEVG).

ST. JAMES'S PALACE, MARCH 13.
The Queen was this day pleased to confer the honour
of Knighthood upon Colonel George Everest, C.B. and
F.R.S., on the Retired List of the Bengal Artillery,
formerly Superintendent of the Great Trigonometrical
Survey, and Surveyor. General of India.
The Queen was this day pleased to confer the honour of
Knighthood upon Colley Harman Scotland, Esq., Chief
Justice of Madras.
WAR-OFFICE, PALL-MALL, MARCH 19.

.st Regiment of DragOon Guards—Cornet Thomas Arm-
strong Gough to be Lieutenant, by purchase, vice

Grews, promoted.
6th Dragoons—Lieutenant George M. Billington to be
Captain, by purchase, vice Joseph Thomas Wetherall,
retires; Cornet Henry Albert Reade Revell to be Lieu-
tenant, by purchase, vice the Honourable Edward Roden
Bourke, promoted ; Frederiok Wise, Gent., to be Cornet,
by purchase, vice Stewart, promoted ; Cornet William
Ward Bennitt to be Instructor of Musketry,, vice Lieu-

tenant Bourke, promoted.
Bth Light Dragoons—John Gaspard Le Merchant, Gent.,
to be Cornet, by purchase, vice Clarke, promoted.
15th Light Dragoons—Captain Horace Trower to be Major,
by purchase, vice lien ry Lee, promoted by purchase to
an Unattached Lieutenant-Colonelcy ; Lieut. Phineas
Bury to be Captain, by purchase, vice Trower ; Cornet
Hugh Humphrys to be Lieutenant, by purchase, vice
Bury.
16th Light Dragoons—The surname of the Cornet ap-
pointed on 12th March, 1861, is Maillard, not Mallard,
as stated in the Gazette of 12th inst.
18th Light Dragoons—Lieutenant Henry Maxwell How-
ard from the 4th Royal Lancashire Militia, to be Cornet,
by purchase, vice Hicks, promoted.
Royal Artillery—Assistant-Surgeon Alexander Maclean
from the 42d Foot, to be Assistant-Surgeon, vice
McMunn, promoted on the Staff.
6th Regiment of Foot—Ensign Alexander Courtenay
Hall to be Lieutenant, by purchase, vice Edmund Hall,
who retires; John Vincent Rigg, Gent., to be Ensign,
by purchase, vice Fitz Gerald, promoted.
9th Foot—Francis William Braithwaite Gattey, Gent., to
be Ensign, by purchase, vice Leigton, promoted.
10th Foot—Major Harvey Wellesley Pole Welman, from
the 86th Foot, to be Major, vice Brevet Lieutenant-Colo-
nel Richard Mordesley Best, who exchanges.
11th Foot—Lieutenant David Baker Gabb, to be Captain,
by purchase, vice Paget John Bourke, who retires ;
Ensign Roper Dacre Tyler, to be Lieutenant, by pur-
chase, vice Gabb ; John Hely, Gent., to be Ensign, by
purchase, vice Ferdinand Russell, appointed to the 49th
Foot.
12th Foot—Ensign Alfred Handcock, from the Royal Dub-
lin City Militia, to be Ensign, by purchase, vice Dun-
levie, promoted ; William Henry Brooke Peters, Gent.,
to be Ensign, by purchase, vice MacDonell, promoted.
13th Foot—The surname of the Ensign appointed on 22d
ultimo, is levers not Jevers, as stated in the Gazette of
22d February, 1861.
15th Foot—Ensign John Joseph Grier to be Lieutenant, by
purchase, vice Maunsell, promoted.
17th Foot—James Stuart Thornton Duesbery, Gent., to be
Ensign, by purchase, vice William Villett Rolleston, pro-
moted in 2d West India Regiment.
18th Foot—Loftus Corbet Singleton, Gent., to be Ensign,
by purchase, vice Marsland, promoted.
20th Foot—Arthur Joseph Stourton, Gent., to be Ensign,
by purchase, vice Elliott, promoted.
22d Foot—Haworth Peel Massy, Gent., to be Ensign, by

_......... ,
purchase, vice Parry, promoted.
29th Foot--Charles Edward Pinckney Simpson, Gent., to
be Ensign, by purchase, vice William Graham Arnold,

who retires.
30th Foot—James Alexander M'Mahon, Gent., to be En-
sign, by purchase, vice Brownlow, promoted.
35th Foot—Edward Douglas Jones, Gent., to be Ensign,
by purchase, vice Ed ward Laws, who retires.
36th Foot—Captain and Brevet-Major Edward Charles
Butler to be Major, by purchase, vice Brevet Lieutenant-
Colonel James Nugent, who retires ; Lieutenant Horace
Edward Willett to be Captain, by purchase, vice Butler ;
Ensign Christopher Spurgeon to be Lieutenant, by

_
purchase, vice VV illett.
42d Foot—Lieutenant Edward Arthur Elgin to be Instruc-
tor of Musketry, vice Lieutenant Fraser, about to retire

from the service.
10111 5 ay. Tames Ed..
ward Fagan, M.D., to be Assistant-Surgeon, vice-Meane,
promoted on the Staff.
48th Foot—Major John Guise Rogers Aplin to be Lieu-
tenant-Colonel, without purchase, vice Brevet-Colonel
Benjamin Riky, deceased; Captain James Mancor to be
Major, without purchase, vice Aplin ; Lieutenant Ed-
ward Feneran to be Captain, without purchase, vice
Mancor; Ensign Pulteney Edward Bowlby to be Lieu-
tenant without purchase, vice Feneran.
49th Foot—Ensign Ferdinand Russell, from 11th Foot, to
be Ensign, vice Robert Emslie Henry, who reties.
50th Foot—George James Campbell Allardice, Gent., to be
Ensign, by purchase, vice White, promoted.
66th Foot—Staff Assistant-Surgeon Edward Knapp Wur-
tele Smith, M.D., to be Assistant-Surgeon, vice Taylor,
appointed to the Staff.
G2d Foot—Eugene Charles Pollexfen, Gent., to be Ensign,
by purchase, vice Charles Callaway Ross, appointed to

tike.92d Foot.
70th Foot—Charles William Howard, Gent., to be En-
sign, by purchase, vice Collins, promoted.
75th Foot—Lieutenant Harry Philip Dawson to be In-
structor of Musketry, vice Lieutenant Cornwall, returned

home invalided.
81st Foot—Mark Saurin Wynne, Gent., to be Ensign,
without purchase, vice Cowper Rochefort, who resigns.
86th Foot—Major and Brevet Lieutenant-Colonel Richard
Mordesley Best, from 10th Foot, to be Major, vice Har-
vey Wellesley Pole Welman, who exchanges.
87th Foot—Ensign Edward Willoughby Pardoe to be
Lieutenant, by purchase, vice Hickson, whose promotion
by purchase, on Jan. 4, 1861, has been cancelled ; En-
sign George Cox, from 2d Foot, to be Ensign, vice Par-

due.
90th Eoot—John Henry Hedges, Gent., to be Ensign, by
purchase, vice Murray, promoted.
91st Foot—Atherton Powys Maurice, Gent., to be Ensign,
by purchase, in succession to Lieutenant Gurney, pro-
moted ; Staff Assistant-Surgeon Wm. Traill, M.D., to be
Assistant-Surgeon, vice Watson, appointed to the Staff.
94th Foot—Edward Smyth Mercer, Gent., to be Ensign,
by purchase, vice Buller, promoted.
95th Foot—Lieutenant Edwyn Brenton Andros to be In-
structor of Musketry, viee Lieutenant Nicholas, returned

home invalided.
97th Foot—Staff - Assistant - Surgeon Samuel Edward
Maunsell to be Assistant-Surgeon, vice Porter, appointed

to the Staff.
98th Foot--Ensign Charles Frederick Sharp, from Royal
North Lincoln Militia, to be Ensign, by purchase, vice
Percival Herbert Dobbs, who retires.
Ist West India Regiment--Ensign Edward Roberts, from
the 49th Foot, to be Lieutenant, by purchase, vice Ar-
thur William Crombie Nowlan, who retires.
Ceylon Rifle Regiment—John Charles Jobling, Gent., to
bo Ensign, by purchase, Tice Edward Negus Wood,
who retires ; Staff-Assistant-Surgeon Lancelot An-
drewes White to be Assistant-Surgeon, vice Noott, who
exchanges.
Royal Canadian Rifle Regiment—Lieutenant Mortimer
James Macdonald to be Instructor of Musketry, vice
Lieutenant Ernest C. Wilford, appointed to 49th Foot.
Gold Coast Artillery Corps—Ensign Francis Nolan, from
Ist West India Regiment, to be Lieutenant, without
purchase, vice Bolton, promoted.
UNATTACHED.
_ _

_•___ _
Major Henry Lee, from 15th Light Dragoons, to be
Lieutenant-Colonel, by purchase.
Lieutenant Julius Henry Stirke, from 12th Foot, to be
Captain, without purchase.
MEDICAL DEPARTMENT.

Assistant-Surgeon John Meane, from 46th Foot, to be
Staff-Surgeon, vice Surgeon-Major Dolmage, placed upon
half-pay.
Assistant-Surgeon John Alexander M'Munn, M.D.,
from Royal Artillery, to be Staff-Surgeon, vice Chartres,
appointed to 100th Foot.
Assistant-Surgeon Edward Gregg Noott, from Ceylon
Rifle Regiment, to be Staff Assistant-Surgeon, vice White,
who exchange'.
Assistant-Surgeon Joshua Henry Porter, from 97th
Foot, to be Staff Assistant-Surgeon, vice Fagan, appointed
to 46th Foot.
Assistant-Surgeon Duncan Campbell Taylor, MD., from
65th Foot, to be Staff Assistant-Surgeon, vice Maunsell,
appointed to 97th Foot.
Assistant-Surgeon Robert Watson, from 91st Foot, to be
Staff Assistant-Surgeon, vice Edward Knapp W. Smith,
M.D., appointed to 56th Foot.
To be Staff Assistant-Surgeons from Oct. I, . 18_60, the
antedate not to carry back pay—Charles Henry
oung
Fre elle - o-
Godwin, Gent.; John 'Walters, M. 8.; Franklin Gillespie,
M.D. ; Albert Augustus Gore, Gent. ;tl.'homad k ,
Gent. ; George Farr White,
joenn •
bert Wilson, M.B. ; y Jones, M.D. ;
Macgillivrayr David-
son,Edward Donald
Heath, M.D. Robert
Adams Gentl.V;
M.D.; Robert
Croft Lever, Gent. ;
Adamst, M.D. ; Reginald _
Robert De Burgh
Bronislaw JamsesheFraseldvoiwnssk,i,Gel‘iLtß.
;.; James Thompson,
Gent. ; Caleb
Riordan, Gent. , , &mug' Hope, Gent. ; Thomas Young
Baker,
Gent.; John .L.tl ' enry N. Bracken, Gent. • Patrick
Gent. ; Frank Pout, Gent. ; Patrick Charles
QBanxintelar, M.B. ; Samuel Gamble White, M.D. ; Henry
Henry Offi
Tey Harvey, Gent. ; Erskinehomas Bur-
neninb
tt Grant,Lamb,
M.D.t 1% ; Wm. Robert Wall, Gent. ;
Pattison Flynn, Gent.
BREVET.
Lieutenant-Colonel and Brevet-Colonel Sir Robert ~Walp-
ole, K.C. 8., Rifle Brigade, to have the local rank of Major
General in the East Indies.
Captain William M'Bean, 93d Foot, to be Major in the
Army.
Paymaster Wellington Browne, 80thf
tFooyoat,
vo ar va
tt hoef
honorary rank of Captain, under the
27th January, 1560.

BANKRUPTS.
Robert Barrie, builder, York-streett Covent-garden, to
surrender, March 28, at two, and April 25, at one, at the
Court of Bankruptcy. .
Alfred Mordamat, chemist, Southampton, March 28, at
twelve, and April at two, at the Court of Bankruptcy.
William Riley. butcher, Ilkeston, April 4 and Apra 18,
at the Sllirehall, Nottlaghara, at half past elelyeu,

fPeter Scott, timber merchant, Liverpool, April 4 and 24,
at eleven, at the Liverpool District Court.
John Measor, upholsterer, Brighton, April 8, at two, and
May 6, at twelve, at the. Court of Bankruptcy.
George Groom, lithographic printer, Aidermanbury,
April 9, at twelve, and May 9, at eleven, at the Court of
Bankruptcy.
Thomas Gray, manufacturer of materials for making
paper, Garrett Mills, Wandsworth, March 28, at two, and
April 26, at half-past one, at the Court of Bankruptcy.
Alexander W. Laidlaw, wine merchant, Bury-court,
city, March 27 and May 1, at twelve, at the Court of Bank-
ruptcy.
Walter Parry, carpenter. Bristol, April 9 and. May 9, at
the Court of Bankruptcy, Bristol, at eleven.
Spencer Percival Pennell, commission merchant, Liver-
pool, April 4 and 17, at eleven, at the Liverpool District
Court.
James Bolton Robertson, draper, South Shields, March
26 and May 14, at twelve, at the Newcastle-upon-Tyne Dis •
trict Court.

SCOTCH BANKRUPTS,
Gustave Bruhns, merchant, Glasgow.
Rey. James Stormonth, teacher, Edinburgh•
John Fortune, watch and deck maker, Edinburgh.
William Mackersy, Writer to the Signet, Edinburgh.
Robert Davidson, builder, Dundee, now decease d.

COURSE OF EXCHANGE.--This D. VI.
Amsterdam
Ditte 3 Months. 12 1 12 11
12 1 1.2 11
Rotterdam
25 621 25 70
Antwerp
Brussels — 25 62 i 25 70
13 81 13 9}
Hamburgh
Paris
Ditto
slarseilles — 25 701 771
Frankfort on Maine — 1181 191
Vienna
Trieste - 15 35 15 45
Petersburgh — 331 331
Berlin —
Madrid -• 481
Cadiz 4B!
Leghorn 26 5
Milan 25 95
Genoa 25 921
Naples
Palermo ll7/
Messina ll7f
Lisbon - 524
Oporto
Rio Janeirs —
New York —
• • ..
Foreign Gold in Bars (Staticlard)....per oz. £3 rer 9
Mexican Dollars „ 0 10 0
Silver in Bars (Standard) „ 0 4 0
South American Doublons
.......A......

48k
481
25 95
25 90
25 85
39
117
117
52/
521