The Sun.
London, England, 1857-04-21 00:00:00

TO THE EDITOE, OF THE TIMES.

Sir,—As it does not appear to be generally un-
derstcod at what rate income tax should be de-
ducted from various descriptions of annual interest
falling due on and after the 6th inst., I enclose you
a copy of a later L received in reply to questions
addres.ed by me to the Board of Inland Revenue
upon the subject, in consequence of finding that
only 7d. in the pound was to be deducted from the
'dividend upon Turkish Bonds due and payable on
the 10th inst.

If you deem the matter of sufficient importance,
you will probably give publicity to the same in
your columns. —I arr, Sir, your obedient servant,
THOMAS A. RUSH.
_ _ _

49, Charing-cross, April 20.

" Inland Revenue, Somerset-house, April 8.
"Sir,—ln reply to your letter of the Ist, I am directed
by the Board of Inland Revenue to state that the divi-
dends of the Turkish Loan fall within the rules of charge
in schedule C of the Income Tax Act, and that according
to such rules the whole of the dividends which will be-
Coma due on the 10th inst. will be liable to assessment
for the year commencing the 6th April, 1857, at the
rate made payable for that year by the 20th Victoria,
chap. 6—viz., 7d. in the pound, in the same manner as
the whole of the half-year's dividends which will be due
on the sth July next in respect of the Three per Cent.
Console. •

" It is a mistake, however, to suppose that all annual
interest which will become due subsequently to the sth
inst. will be chargeable with the tax at 7d. in the pound
only. In cases where such interest is payable out of
profits and gains charged in part by assessment for the
' year 1856 at the rate of is. 4d. in the pound, it follows
that, in order that the person paying the interest may be
reimbursed, he must make a deduction at the rate of
ls. 41. in the pound on that portion of the interest which
accrued up to the sth of the present month, and at the
rate of 7d. in the pound on the remainder.
"Accordingly, the interest which will become due
after this date on railway debentures will be sutject to a
deduction in conformity with that principle.
" With regard to the interest of the Exchequer.bonds
and Exchequer-bills payable in May and June, the in-
terest of the bonds comes under the rules of charge in
schedule C, and will be liable by asse-sments to be made
for the year 1857 to the tax .at 7d. in the pound on the
whole of the interest to May. A different rule, how-
ever, applies to the interest of the Exchequer-bills,
whicl is chargeable pursuant to a special provision in the
act of Victoria 17, chap. 24, and ls. 4d. in the pound
on the portion to the sth inst., and at 7d. in the pound
on the,remainder.—l am, sir, your obedient, servant,

" T. SARGENT.
" Mr. Thomas A. Rush, 49, Charing-cross."

MR. GLADSTONE ANSWERED.

During his canvass on behalf of his brother-in-law,
Sir Stephen Glyone, Mr. Gladstone appeared at Holy-
well, and delivered an oration, which was replied to by
Mr. James Hall, manufacturer, form-rly of Newtown,
Montgomeryshire. He said—l have long been an ad-
mirer of Mr. Gladstone's talents. I have read his speeches
and studied him carefully. It has long been one of
the greatest wishes of my heart to see and hear him.
That wish has to-Jay been gratified, and lam free to
acknowledge that all my expectations have been folly
realised. (Cheers.) As an orator, I believe he has
no equal in the House of Commons ; as a debater, he
is perhaps equal to any two or three of them.
(Cheers.) Had I never known anything of Mr Glad-
stone before to-day, I should have been content, and far
more comfortable to have remained silent. Gentlemen,
I must ask you to accompany me for a few minutes,
while I examine a little of his past career. (Cheers )
Tha speaker then adverted to Mr. Gladstone's cannec-
tion with the Aberdeen Government, and to his seces-
sion from that of Lord Palmerston. He continued—l
tell you, sir, the nation trusted you, and you have de-
ceived her—(eheers)—and I hope and believe the time
is far distant when you will have another oppor-
tunity. (Great cheering.) One grain of true patriotic
courage will outweigh, in the estimation of the people of
England, all your cammandiug talents, platibility, and
powers of persuasion. (Loud cheers.) I tell you, sir,
and in doing'so I disclaim all feelings of personal dis-
respect, that you are a great political coward. (Great
cheering ) I should think when you meet a man in a
red coat, who has maintained the honour of his country,
you will blush in his presence. (Cheers.) The humblest
soldier who wears a Crimean medal on his manly breast
is a patriot far above your mark. (Loud cheers.) Gentle-
men, let me ask your attention for a few minutes whilst
I exhibit to you the awful picture of these proceedings,
The great vessel of the Sate is . overtaken in a storm ;
the thunders roll, the lightnings flash, and the sea runs
mountains high. No matter—all is confidence on board.
The gallant ship is seaworthy in all her parts, she is
manned by an accomplished crew, and commanded by an
experienced captain. (Loud cheers.) She nobly con-
tends with the angry element ; but hark ! What is the
cry of alarm which proceeds from the passengers ? She
has received injury. She has sprung a leak, and the boil-
ing waters are filling her hold. (Cheers.) Where areth'iecrew ? Of course nobly vieing with each other in h
hc
eheirvi
na
gl chivalrous u s
Withca ptatihne,
e thee
i lefforts to save the gallant ship, some maaaging thetvees-
r
ves-
sel, others working at the pumps. View the undaunted
ngeasls andlan co
urage
which Palmercou ra
e
which he only can inanifedt on such a -
shteortot.i (Greatinof hecr
trying occasion,
he gives his orders for the management of the ship—
(cheers)—but what means that cong reg atin g together,
and suspension of exertions on the part of the principal
officers of the crew ? Why, you say they are deliberating
over some new plan for her rescue. No ; it is not so !
What is the matter then ? There is a mutiny on board ;
part of the crew are offended that the captain allows
landsmen to work at the purnpQ, (Laughter and cheers.)
It is contrary to the articles of their contract. (Cheers.)
The captain remonstrates, urges the danger of the ship
and her cargo; but all is unavailing. (Cheers.) Watch
them—they are coolly putting on their cork jackets, and
adjusting their life-belts; and now lowering their family
life boat, they drop away, and leave the noble vessel
and her undaunted crew to their fate. (Cheers.) Now
mark the unshaken courage of the deserted Palmerston.
(Great cheering.) With an eye.calm and confident, a
bearing dignified and noble, ho expresses to his crew
his determination to stick to the ship—(cheers)—to guide
her into port, or perish in the attempt. (Great chet r
lug.) The crew,, with one unanimous anti approving
cheer, seconded his determination. (Cheer.,.) Too vacant
places of the recreant crew are filled up by some of the
moss e;igible of the passetigsrs, and the gallant ship is
ultimately Failed into harbour with her unstained flag
floating at her masthead. (Loud cheering.) Well, the
is chartered for a fresh voyage, and the question is—
Who is to command her ? (Cheers.) Metniuks I hear
you cry with one earnest, indignant voice—Who saved
her ? (Great cheering.) And then comes the answer—
loud, sharp, and thriliing—Palmerston ! Palmerston !
(Loud cheering) Well, who do you think are the can-
didates for the management of her ? (Looking at Mr.
Gladstone ) Tile Right lion. W. E. Gladstone and the
rest of the cowardly crew who ilfrerted her in the storm.
(Loud and pi otr acted cheering )

vpl and Wit 11 t y o mei! 41. elate.

The Queen, the Prince Albert, the Royal children
and nowt, will ariive at Portsmouth, en route to
Os Vrne Palace, Isle of Wight, on the 7th proximo.
The Fire QUEeD, tender, Master Commander F.
W. Paul, proceerlel to Spithead yesterday morn-
ing with Captain. Sir T. Maitland, C. 8., command-
ing the Excellent, gunnery ship, to muster and in
spect the Furious, 16, paddle, Captain S. Osborne.
The inspection was highly satisfactory, and the
ship's company were paid two months' advance
ages. She sails to-day for Plymouth, en route
for China.

The Glatton, 14, floating ba'tery, is being re-
sheathed with iron plate?, and coated with Pea-
cook's composition, after which she will be placed
opposite Hardway among the steam reserve.
The Camperdown, old 104 sailing 'hre3-decker,
has been converted to a coal depot on hydraulic
principles. She is now nearly complete, has all but
completed coppering, and will haul out next week.
Tne steam-vach,, about to be presented to the'
Emperor of Japan was this morning uudocked at
Woolwich and taken into basin, preliminary to hr r
removal to Devonport to t e paid down and de-.
spatclied to her destination. The yacht is most
compactly fitted throughout in the style of comfo, t
which usually pervades yacht arrangements in the
present day.

Her Mi;:je3ty's newly constructed steam screw
corvette Scout, in the basin at Woolwi:th, having
received her masts, is ordered to he fOrwarded to
Sheerness on Wednesday next to be fitted and laid.
up in the second class of st am reserve.
The cadets of (he Royal Military College at Wool-
wich have been ordered to commence `the usual
summer course of carbine drills. A party of 160
of these young officers was marched to Plumste td-
common this morning, and put through the nece,-
sary instruction by non-commies oiled office's of
the Artillery.

Captain W. F. Macbean, St. Helena Regiment,
having completed a cour,e of rifle instruction at the
School of Musketry, Hythe, under Colonel C. C.
Hay, has been appointed to the command of the
depot of his corps at .tbe Provisional Batt,ilion„
Chatham, until the officers and mbn embark to
join their head-quarters, when o,ptain Macbean
will be appointed instructor of musketry to the
troops belonging to the St. He'ena Regiment, who
are to be armed with the Enfield rifle.
One hundred and thirty non-commissioned
officers and men of various regiments stationed at
Chatham, together with Lieut,nant Travers, 24th,
and Lieutenant Leprimaudy, 53d Regiment, were
selected for the purpose of undergoing a course
of instruction in the Enfield rifle at that garri-
son previously to joining the head-quarters of
their respective corps in India. The troops be=
longing to the 60th Rifles, 61st Regiment, 78th
Highlanders, and 86th Regiment have completed
their course of instruction at Chatham in the use of
that weapon.
• Commander W. P. Crozier has been promoted
to Captain on the reserved list.
The following appointments were made yester-
day at the Admiralty :
Captaine—Cbas. Wise, to the Vesuvitis ;' G. G. Ran•
dulpb, to the Col nwalbs. a
Crmananders—W. P. Crozier, to be Captain on the
Reserved Half-pay List ; E. Lacy, to the Adventure ;
W. A. J. Heath, to the Assistance, commissioned as *
troop ship.
Assistant-Surgeons—John Hudson, to the Belleisle ;
W. A. Turner, to the Rhadamarthus.
Assistant-Paymaster W. D. Broom, to the Tortoise.