The Sun.
London, England, 1861-07-12 00:00:00

THE NAP y.

The guardship of sailing ordinary Wellington,
72, Commander Frederick Cannon, at Devonport,
will be put out of commission on Monday next,
afc er which the term ordinary will not be used,
and the ships now included in this branch of the
royal navy will be placed under the control of the
Captain of the Steam Reserve. It is said that there
will be two commanders—viz., Commander Risk,
of the guardship of steam ordinary Indus, and
Commander Wilson, of the receiving ship Atholl.
Many of the ships now laid up in ordinary at Ha-
moaze will probably be broken up as men can be
spared at Devonport dockyard.
The following promotions and appointments were
made yesterday at the Admiralty :—Commanders
H. S. Hawker, E. H. G. Lambert, F. A. Close, and
A. Wilmshurst to be Capts. ; Lieuts. G. A. Bruce,
J. Hutchinson, Hon. J. Carnegie, T. B. M. Sullivan,
L. Barstow, C. J. Rowley, and E. R. Fremantle to
be Commanders ; Commander the Hon. M. H. Nel-
son to the Gannet, vice Lambert, promoted ; Com-
mander D. Herbert to be Inspecting Commander of
the Coast Guard, vice M'Gregor, superseded at his
own request ; •Lieut. G. Palmer to the Pocris, vice
the Hon. I. Carnegie, promoted.

THE ARMY*

The next examination of officers, candidates for
admission to the Staff College, will commence on
Monday, 22d inst., at the Royal Hospital, Chelsea,
before Major-Gen. Knollys, the vice-president, and
the members of the Council of Military Education.
Col. Tulloh, R.A., superintendent of the royal
carriage department of Woolwich Arsenal, and 1.-
spector of Artillery, yesterday received his appoint- •
ment from the Secretary of State for War as Direc-
tor of Ordnance.

The following communication from:the War-office,
addressed to the military accountant, has been pro-
mulgated for the information of officers of the army:
"The Commissioners of Ineome-tax for this office,
having had under their consideration the question
as to the liability of command money and table al-
lowance to assessment for income duty, having re-
gard also to misapprehension which has prevailed
on the subject, have decided that from and after.
April 6, 1861, all such allowances, except the allow -
ance of 3s. a-day to regimental commanding officers,
which has always been exempted, shall be held
liable to the charge of income duty, unless the reci-
pient can declare, in terms of the 31st section of the:
act 16 and 17 Vict., cap. 34, that the allowance h.e
receives is expended wholly, exclusively, and neces-
sarily in the performance of the duties of his office
or employment. On all command money (with the
above-stated exception) and table allowance it is
therefore to be clearly understood that income duty
is to be levied at the time ofissue. Immediately after
the close of the year a declaration may, however, be.
made by the officer receiving such allowance, or the'
portion of it, if any, expended wholly, exclusively„
and necessarily in the performance of the duties of his
office; and on such declaration being allowed by the
Commissioners, the Accountant will be instructed to
refund the amount of income duty from the portion
of the allowance declared to have been so expended.
" DENHAM ROBINSON, for the Commissioners."
The erection of the new line of defences on the
north side of the entrance to the river Medway will,
it is understood, necessitate the removal of the large
martello tower erected, a few years since, on th e
spit of the Isle of Grain, at a cost of about £20,000.
This tower mounts an armament of three 68-pounder
95 .cwt. guns, placed en barbette, and from its com-
manding position sweeps the whole of the entromee
to the river. The new batteries to be constructed on
the Isle of Grain will be so placed that the martello
tower will interfere with the range of the Arm-
strong guns with which they will be armed. Hence
the necessity for its removal. Active preparations
are in progress on this as well as on the opposite
side of the estuary of the Medway for commencing'
the fortifications, which will not only effectually
alma cliroot approach to the harbour at
Chatham, but also, to a considerable extent, guard
the approach to the Thames. The material will be
landed some distance up the river, and conveyed. by
railway to the site of the fortifications. To facilitate
this process, necessary in consequence of the rapid
ebb and flow of the tide, tramways are now in
course of being laid down. Between 300 and 400
workmen will be employed in the erection of this
portion of the fortifications, and the piles on which
the superstructure is to be raised will be immediately
commenced, in order that the whole of the concrete
foundations may be completed during the present
summer.