The Sun.
London, England, 1857-02-05 00:00:00

London, February 2, 1657.

GENERAL ANNUITY ENDOWMENT
ASSOrT ATM \T. Established 1329.
' ACCUMULATED FUNDED CAPITAL, 284,036/. 54. 3d.
In this Office an Annuity of 191. (with almost certainty of increase)
can be secured—
At the age of 30, by an annual payment of .. £2 14 0
At the Age of 49, do. do. • • 3 17 0
N.B.—Twelve Annuities can be secured.
-13, Cheapside. PUMP CURTIs, Secretary.

THE THAMES IRON WORKS and SHIP
Wei. EVILDING COMPANY (Limited), Orchard-yard, Black-

DIRECTORS.
Ja. S. Dykes, Esq. John frelk, Esq.
.qohlllPort Rag
. _ 1 Thomas Meaty Mandalay; Laq.-
- - tag- - •
h'.:4lle*Dlreatarapf this arr'now prepared to-tender for the
ffilditlif of Iron Ships of every tonnage and class, and for executing
-Yr_Orkts of the largest character in wrought er cast iron, including
Forging% Girders, Bridges, Roofs, Boilers, and all descriptions of
work of a similar character.
The eapabil,ties of the establishment and the magnitude of the
Works enable the Directors to execute all orders entrusted to them
'With unequalled dispatch.
By order of the Directors.

JAS. PEMBROKE.

January, 1857.

GRAND BAL MASQUE. -CASINO DE
YEN SE, MTh HoIborn.—TIIIIRSDAY EVENING, Feb. 5.
The most magnificent fete ever presented, on which occasion every
Source that art and refinement can atm.:est will be brought Into re-
quisition to welcome the brilliant and fashionable comoany who ho-
tour this world-renowned and elegant estaWishmest with their pa-
tronage. The newest and most beautiful dance music will be per-
formed by the inimitable band, under the die ection of nr. W, M.
packer; and the choicest Wines and Refreshments, with every
attention to the comfort of the visit rs. will render this entertain-
Ment universally celebrated. No free admissi,ns are given. Gen-
tle Man's Ticket, se. ' • lady's do., 3s. Doors open at half-past nine ;
commence at ten. supper at one o'clock, 3s. 6d. each. Mr. Nathan,
Castle-street, Leicester-square, is appointed Costumier.

A ROY LL ROOMS.-LAUTLENT'S CASIN+
Great Windmill-street, St. James's.—The above elegan
Rooms are now open every evening for the winter season, with
Laurent's. celebrated Orchestra. Principal Cornet-a-piston, M.
1/"accurt. The Proprietor begs to inform the public that this
fashionable place of resort haR been entirely redecorated during the
recess. Doors open at half-past eight, commence at nine. Admis-
sion One ghilling.

VICE-CHANCELLOR KINDERSLEY'S CHAMBERS,
Monday, the 19th day of anuary, 1857.
pthe matter of the Joint-stock Companies
Wlading-up Acts, 1848 and 1849, and of the Protestant Life
and Fire Insurance Association.
`rice-Chancellor Sir Richard Torin Kindersley, the Judge of the
yigh Court of Chancery to whose Court thli matter is attached, and
by whose order the winding-np of the above-named association is
Proceeding, peremptorily orders that a call of Four Pounds Ten Shit-
' lin/PI per share be made on all the Members and Contributories of
this .Association; and the said Judge further peremptorily orders
each Member and Contributory, on the eleventh day of February,
• 1887. at eleven o'clock in the forenoon, at No. 9, Bloomsbury-place,
ITS the county of Middiesex, to pay to the Official Manag. r of this
Association the balance, if any, which will be due from him Mtn'
dtbiting his Stemma In the books of the Association, with such call.
CHAS. PUGH, Chiof Clerk.
WILLIAM KINSEY, Solicitor ti the Official
Managir, 9, Bloomsbury-place.

INVESTMENTS in BRITISH MINES.—FuII
particulars of the most Important Dividend and Progressive
Mines will be found in the Fourth Edition of BRITISH MINES
CONSIDERED AS AN INVESTMENT, recently published by J.
11. MURCHISON, Esq., F.G.5.,F.5.5., price 3s. 6d.; by post. 4s.
Mr. MURCHISON also publishes a QUARTERLY REVIEW of
BRITISH 11IINING, givinLf the position and prospects of the Mines
at the end of each quarter, the dividends paid, & c.
The Review for the quarter and the, year ending 31st Dec. last con-
*ins a Map of the Camborne district, price Is.
"The book will be found extremely valuable."—Obserrer,
"A valuable little book."—Globe.
"A valuable guide to investors."—Herapath.
"A useful little volume."—Morniag Herald.
"Of great value to capitalists."—Sunderland Times.
" Parties requiring information on mining investments will find no
better and safer Instrurtor than Mr. Murebison."—Leeds Times.
"One of the most valuable mining publications which has come
under our notice, and contains more information than any other on
- the subject of which it treats."— Derby Telegraph.
" TO thosewho wish to invest capital in British Mines, this work
s of the first importance."—Welshman.
• '' This work enables the capitalist to invest on sound principles ;it
is, in truth, an excellent guide "—Plymouth Journal.
Copies of the above publications can be obtained at Mr. Murchison's
offices, 117, nishopsgate-street Within, London ; and reliable infor-
Illation and advice will be given at any time to those who may re-
quire it.

COLT'S SIX-SHOT REVOLVERS—the fa-
vourite size for Officers, Army and Navy. weight 21b. Soz.,
rifle-bored. Also. three sizes POCKET REVOLVERS, for Travel-
lers and House Protection. Holsters, Belts, Pouches, Cartridges.
A. large Stock, London made, ready for immediate delivery. Des-
scription and Price-lists furnished. Order of the Patentee and
' Manufacturer, SAMITEL COLT, 14, Pall-Mall, London.—Beware
counterfeits.

ORNAMENTS for the Drawing-room, Library,
and Dining-ro)m, consisting of a new and elegant assortment
of VASES, Figures. Groups, Candlesticks, Obelisks, Inkstands.
beautiful Inlaid Tables, Paperweights, &c. Imported and manu-
factured by .TAMES TENNANT, Mineralogist to her Majesty, 149,
Strand, London.
Mr. Tennant arranges elementary collections of Shells, Minerals,
Rocks, and Fossils, which will greatly facilitate the interesting
study of Conch°logy, Mineralogy, and Geology, at 2,5, 10, 20, to
WO guineas each.
Mr. Tennant gives Practical Instruction in Mintralogy and
Geology.

SALT and Co.'s EAST INDIA PALE and
BURTON ALES. BREWERY—BURTON-ON-TRENT.
STORES :
L0ND0N......
LIVERPOOL .. ..... ....• y-street.
MANCHESTER •
SHEFFIELD .... 12, George-street.
BIRMINGHAM ... Old Court-house, High-street.
• BRISTOL. • •
DIJELTN 4, Crown-alley.
EDINBURGH .. ......
GLASGOW St. Vincent-place.
_ These Ales, in Casks of Eighteen Gallons and upwards, and in
mettle, obtained from all respectable Bottlers.

1.11•••••
OYA_L FREE HOSPITAL, Gray's-inn-road.
Patron—The QUEEN.—Founded 1828.
•
The sick poor are admitted on their own application alone; no re-
commendation is required, During the past month the following number received the benefits
of this Charity. either as out or in-door patients, on their personal
application

Week ending 7th November 2,154
Ditto 14th November 2,043
Ditto 21st' November .... Ditto 28th November." 1,972
2,309
9th and 30th November....
. 269
_ -

- -
Total in November ...... 17"--747
of which 2,775 were new cases, the rem, .
ment) having been admitted previously. naer (still under treat
patients.
The clergy of all denominations have unlimited access to the
Heavy expenses are inevitably incurred tensuayffoerndbatregatnntehhe ec_xciteno-f
sive relief. The Committee, therefore, earn
• he public.
The management of the Hospital is In the hands of 30 Governors,
yearly elected from the general list of subscribers, at the Annual
General Meeting in January. A Board is held every Thursday, at
4 o'clock (Rev. J. B. Owen, Chairman), to conduct the business,
when any subscriber may attend, if so disposed, the Board being at
all times desirous of receiving suggestions or giving explanation.
The Hospital is not endowed, but is wholly dependent on volun-
tary contributions and legacies, which are received by the Treasurer,
John Masterman, Esq., M.P., Nkholas-lane ; also by Messrs. Coutts
and Co. ; Drlimmond and Co.; Berries and Co.; Rammm and Co. ;
Prescott, Grote, and Co. ; Smith, Payne, and Co.; Glyn and Co. Jones Loyd and Co.; Barclay and Co.; Denison and Co. ; Williams,; Deacon, and Co. ; Overend, Gurney, and Co. ; Nisbet and Co., Ber-
ners-street ; Westerman and Co.; and at the Hospital.
Clothing for the destitute patients will be thankfully received.
By order J. B. OWEN, M.A., Chairman.

(No. 20,166.)

PUBLICATIONS.

NEW WORK BY MISS FREER.
Now ready, in 2 vols., with Portraits by Death, 21s ,

ELIZABETH DE VALOIS, QUEEN OF
SPAIN, and the COURT of PIIILIP II ; from Numerous
unpublizhedsou-ces in the Archives of France, Italy, and Spain. By
Miss FREER., author of "The Life of Margaret D'Angoulerne," &c.
Hurst and tlackett, Publishers, 13, Great MarlLe:•ougli-s rect.

Now ready at all the libraries, in 2 vols., 215.,

TTENRY CLARENDON
By .A.LICK COMYN.

" In this novel there is it considerable amount of interest. The por-
trai,ure of female disposition is certainly the best portion of the an.
;hoes delineations, butwherever heartiness of intention and wartnlh
of character are portrayed as existing in her male celebrities she
shows greattact and talent. As a whole the story will command
admirers."—Messenger.

Hurst and Biackett, Publishers, successors to llenry Celbarn.

Just published, In Bvo. with a Map and 8 Coloured Illustration Q,
price 12s. 6d., cloth,
BERMUDA, a COLONY, a FORTRESS, and a
rniso; or, Eighteen Months in the Somers Islanis,

•
By a FIELD OFFICER.
" Bermuda, as a prison, is very important."—Daily News.
" We part from hi, with regret."—Literary Gazette.
" A man of observation and of ability."--Globe.
" A highly Interesting account of transportation."—Recnr,"
" It is full of information, and agreeably wrAten."—Press.
" A pleasant account of this group, as colony, fortress, and prison
—Spectator.
" Various suggestions particularly valuable and ocasonatle."-
John Bull.

" Conveys a large amount of information in'a p!esing form."-
United Servie,!, TNlnazine.
London: Longman, Brown, Green, LOIV,MaIIS, and Ro‘;erts.

NEW PART OP DR. COPLAND'S MEDICAL DICTIONARY,
On Thursday next will be publishid, in Bvo.,
price 4s. lid., Part XVIII. of
DR. COPLAND'S MEDICAL DICTIONARY.
Ay. To be completed in One more Part.
_London: Longman, Brown, Green, Longman, and Rober:s.

Just published, In 1, vol.; POst Svo , with Portrait and Coloured Map
~, , of the Notth:West ,Passege, price 01t. 6d. eJothz
inkiStotit -OP- ADMIIt- '. -tilt ' "'W. k
` PARRY, Kt., F R S., &e. (thp,A . 3:4.,,,,e:,... •
By his Son, the Rev. E. PARRY, M.A., of Balliol College, Oxford,
late Tutor in the University of Durham.
London : Longman, Brown, Green, Longmans, and Roberts.

NEW EDITION OF CAPTAIN OSBORN'S NARRATIVE OF
CAPTAIN M 4CLURE'S DISCOVERY OF THE NORTH-
WEST PASSAGE, WITH CONSIDERABLE ADDITIONS,
Now ready, in Bvo., with Chart and Tlinstrations from Sketches by
Commander S G. Cresswell, R.N., price 15e. cloth,

THE DISCOVERY of TIIE I\TORTII-WEST
PASSAGE by H.M.S. Investigator, Captain R. M`CLuae,
1850-1854. Edited by Captain SIIERARD OSBORN, 0.8., from the
Logs and Journals of Captain Nl'Clure. Second Edi!io:l, thoro,,glily
revised : with Conalderable Additions to the Chapter on the llyber-
nation of Animals in the Arctic Regions, a Geologitial Paper by Eir
Roderick I. Murchison, and a Portrait of Captain 111`Clure
London: Longman, Brown, Green, Longmanv, and Rob:rts.

REPEAL OF TIILJ DUTY ON PAPEts.

VENING,

manufacturer got no profit on the-dais. He -(:i.lderinan
Ballwin) produced a piece of button board, out of which
:
discs, like- gun wads,- had been cut' far the making of
Florentine buttons, such as every
man wore on ht coet,
and in the manufacture of which thousands of people
were employed. Two y,-ar ago those diecsees well as
e
the 'waste board from which t'aey hed been cut, paid a
duty, which enhancel the price', of that kind of button
by 7.1 per cent,, the result lyieg that the French and
German menulactutere of Florentine leittons, who paid
no duty, were enabled to beat the English button manu-
facturers in foreign markets.
The CHANCELLOR of the EXCHEQUER—YOU know Mr.
Milner Gibson would not allow yod to have:a protective
duty. (A laugh.)
Alderman BALDWIN said he did riot want one, and to
prove that he might add that five or six years ago, a de-
putation of paperrea'eere, of which-ho was one, went to
Lord J. Russell, thinking it possible his lordship might
ask them in the event of the pacer duty being taken off
if they would be prepared to allow foreign paper to come
into this country duty free; all, with one sxleption,
agreed to answer in, the affirmative, and that one person
was individually of the same mind, but he held back from
•
publicly expressing his opinion, on the ground that he
:
had not been authorised to do so by the• papermaker in
his locality whom he represented.
The CHANCELLOR of the EXCHEQUE
—You are en-
titled, in accerdence with the strictest 'rule of free trade,
to have a customs duty equivaleet
.tti- an excise. duty;
otherwise you would not be on fair' tern-v.
Aldermen BALDWIN raid he woull show how ur-
fairly the paper duty acted on the expert trade. A
little time ago he received as corder for ten tons
of common brown packing.' paper for exportation,
but, as the person whO
_geve it him 'turned cut to
m
be a swindler, he (Nlderan Ballwin) get,his paper
back again, although it had been entered fk,r ex-
p rt. The result of the transaction, however; proved
that, taking into account the expense ho was at in pack-
ing the paper in a peculia'r way to comply With the Excise
requisitions and other incidental considerations, there
was a positive loss of 20 per cent., attributable to the
Excise laws, on every 1 c wt. 'of coterecoil whet. exP;might, busf
frietirthie 'den tiitryfe, e Oa the .otlicigui.d-1 mbn
paper,- whetfibtp4oo far lie
absurd Excise r4(nlations as to paeldegiebe corpedyseitin
the shape of ballet, fer'which it wee admirably ail
weighine, as it did, about 401 b- a ream, and being very
convenient for stowing. He next pointed the Chancel•
lor's attention to two samples of.paper used in the menu-
fscture of papier macho iartielee. One of those samples
was formed of the.common pulp material, without paste,
and therefore paid no duty at all ; but if a paper manu-
facturer attempted in this country to- make a superior
article Of that nature, which was done by pasting sheets
toeethcr, ho had then-to pay, considering that he was
liable to duty, not only on the manufactured article,
bet on the waste resulting from it, a duty varying from
201. to 221. a ton. The consequence was that the ma-
nufacture-Es in Germany and France, who were liable to
no such drawback, were mostly engaged in making the
best articles of that description, while those in England
made only the commoner kinds on which no duty was
payable, and were losing their reputation for ability to
make anything better. He had been at the pains to
calculate the ordinary expenditure of 60 persons who
worked at this sort of trade, and the result proved that
-out of every sovereign they spent 3s. 4d, went to the
Chancellor of the Exchequer in the shape of duty on the
tea, coffee, sugar, tobacco, ale, and spirits they con-
s:lined. So that, by taking off the duty on paper, if they
could give a vastly greater amount of employment in its
manufacture, which he contended would be the necessary,
result of the remission, the consequent. lose to the re-
venue would be cornper.sated by the pain resulting to it
front the greater consumption of exeiseable articles.
This was one of the most useful and necessary trades in
the country, and there was a great amount of capital
and ingenuity employed in it. People in the town from
which he came said when they heard the fuss made about
national education that it was all humbug, so long as the
duty was retained on an article which entered so exten-
sively into the matter of education
The CHANCELLOR—Do you believe, if the duty on
paper were remitted, there would be a perceptible change
iu the price of books I
Alderman BALDWIN was sure there would be a reduc-
tion.

lAPORTANT DEPUTATION TO THE CHAN-
CELLOR, OF THE EXCHEQUER.
Yesterday afternoon a deputation waited, by appoint-
; ment, on the Riglit Hon. Sir G. C. Lewis, the Chancel )r
of the Exchequer, at his officirl residence in aiwninge
street, for the purpose of representing the advisability of
repealing of the duty on paper.
The deputation consisted of the Right Hon. T. M.
Gibson, M.P., Alderman Baldwin, Birmingham; Mr. G.
Dawson, Birmingham ;' Mr. Rawlins, Wrexham ; Mr.
E. Bucknall, Stroud; and Messrs. G. Stiff, H. Moore,
J. Hoppy, W. Wickham, T. Bainbridge, C. %Val:house,
J. Hyde, C. Hill, W. Smith, C. D. Collet, T. Wilson,
C. Ei!:, Plummer. (for Mr. IL Ingram, M.P.), Dr. Watts,
and the Rev. R. Everess.
The deputation was intriduced by
The Right Ton. T. M. Ginscier, M.P., who said the
gentlemen present were the representatives of the Society
for Promoting the Total Repeal of all Taxes on know-
ledge, and others interested in the manufacture of paper,
and the trade in genera', who were very anxious for the
removal of this particolar tax on the manufacture re
paper, and that it should be dealt with by the Legisla.
ture immediately. They did not aide for individual relief.
but took their pesition on the broad principles of corn.
marcial policy. The stthject bad been takea into remsi-
ration by a committee of the house, and successive Minis-
tries had at different periode•held out expectations that
tine question of the repeal of the duty should be dealt
with, and the deputation felt that the time had now ar-
rived when no further delay should be permitted in forc-
ing the matter on the attention of the Government and
the Legislature. With regard to the effect the duty had
on the diffusion of knowledge and thaspread of eiluea.
tion, he might say that many of the warmest friends of
education thought that education might be greatly pro-
moted by its repeal, and that, he contended, at once en-
titled the question to the earliest consideration of the
Government, espec,ally.as it was the general belief that
the tax on paper might be removed without any injurious
effect upon the revenues of the country. He trusted the
right hon. baronet would be induced tovive the subject
ttis.most:favourabie-coolittergtion *it4a.,view:to the re 4
peal of the "duty. .
Mu. C. UOLLETT, the secretary to the Association
for the Repeal of a'l Taxes on Knowledge, then real an
elaborate and argumentative memorial addressed to the
Chancellor of the Exchequer, from which the following
passages are extracted-
In .1835 tire duty on first-class paper was 3d. per
pound, and the total amount of paper made in the
United Kingdom was
• First class 54,067.5621b.
Second claSs

70,654.587
The gross revenue being £833,822
The net do.
In 1855 the revenue was 1,031,803
„ the gross do.
which, at IW. and 3.loths of a farthing per pound, gives
171,200,2551 h. as the amount of paper manufactured in
tie year 1853 ; being an increase of 140 per cent, on the
arnaunt made in 1835-18 years before. An 'addition,'
argument is to be found in the fact that for the last few
years the duty has renia,inA stationary—if we should
not rather say that it is retrngraiiing ; and this in the
face of the great increase in newspapers and period:cal
publications. The following table of the net revenue for
the last five years proves this—

A NEW SATIRICAL NOVEL DY THE AUTHOR OF " THE
GO YERNING CLASSES."
Just Ready,
FRIENDS of BOHEMIA; or, Phases cf London
Life. In Two Volumes.
London: Smith, Elder, anlt Co., 65, Cornlii'l.

This day is publishel, price Is.,
VTR. CHARLES. PEARSON'S LETTER to
• F the Lord Mayor on. IN/ill-TP.IAL PRISONS. Together
with his Speech in the House of Common. 011 the same subject.

1851 £928,876
1850 941,827
1853 1,049,661
1854 ~ 1,050,629
1855 1,047,430
When the duty was universally admitted to be a serious
Itindrarce to the manufacturer, and was consequenily
reduced, the amount of paper produced was on the rise,
33 will be seen from the following table of the net re-
venue for five years :

Hail and Virtue, Paterno,ter-rovr.

THE GOLD DIGGERS OF AUSTRALIA.
By the Hon. T. M'COMItIE, Member of the Victoria Lez,x-
latnre. How to act Cotton, East, West, and South.—Civil anc' Cri-
minal Law, and twelve other articles. " Tait's Magazine " for Feb •
ruary, is.

—X701,149
.. 682,707
.. 715,743
.. 748,478
.. 771,162
In 1839 an expedient was adopted for making up a small
but annual deficiency in the revenue, which has had dis-
astrous effects upon the poorer manufacturers of paper.
ele addition of 5 per cent. was made to the duty, that is
to say, the duty of 141. a ton, or V, l. a pound, was raised
to 141. 144. per ton, or 1 id. and 3 10ths of a farthing per
pound. This 3.loths of a farthing has ruined a number
of paper-makers ; bow many, is a secret in possession of
the Excise ; what we know is, that the numbers of the
miles in England and Wales only ascend as high as 694;
while, in a princed list, furnished to us, by a correspond-
ent, and dated 1852, we count only 443 mills ; and
since the putliclition of the list, 89 of the manufac-
turers named in it have been returned as non-
existent by the Post-office. This suggests a decrease
of 340, or nearly 50 per cent. in the number of
the paper-mills in England and Wales, owing to the in-
genuity of Sir F. Baring. If, as it is to be hoped, the
estimate is exaggerated, it will be easy for the officers of
excise to correct it. It is easy to see that the extra
3-10ths of a farthing would ruin the small capitalist. A
mill turning out eight tons per week, and realising a profit
of 3001. a-year on 416 tons, would on the increase of
duty have to pay an extra sum of 2911. 4s. to the tax-
gatherer ; and would thus work without any profit,
while it would be impossible for the owner to increase
the price of his paper. This is ex idly what has happened.
Mr. BaLlwin, a paper-maker at Birmingham, wrote and
published a letter to Lordj. Russell, in which ho specified
particular mills that Nould be closed by this means,—and
his predictions were actually accomplished. So great is
the numberof paper-makers verging to wards bankruptcy,
and, compelled to sell their paper under its value in
order to meet the payment of duty, that respectable
paper-makers aver that they can buy paper in the mar-
ket as good as their own at a lower price than they can
make it. The paper duty has been recognised from the
beginning as a tax on knowledge by the fact that Bibles,
Prayer-books, and works published by the universities
in the Latin, Greek, Northern, and Oriental languages
are allowed the privilege of a drawback by the Act of
Anne. We know not why the horn book of the artisan's
child should be taxed, while the rare books of the rich
collegian are exempted, nor why a drawback should be
given to works which are always sure of a ready sale,
while the tax is exacted from works that do not pay
their expenses. There are other points which will
require similar consideration if the duty is to con-
tinue. The tax on the paper used in packing is
sometimes a considerable item, and we cannot see
why paper exported as wrappers for goods should
not receive a drawback as well as paper that is
exported separately. The private maker of envelopes
has to pay a duty on the waste, from which an envelope
maker who is a millowner is exesept. This waste is
worth 191. per ton, and the tax 141. 14s. These are, how-
ever, inequalities inherent in the nature of the tax. The re
are others which are not so easily accounted for. Wo
know, sir, that the main question which we come here to
ask is one on which, to use the words of your prede-
cessor,on the very same subject, the lips of the Mi-
nister who holds your unfortunate situation are sealed,'
but we do venture to hope that you will answer the
very simple questions on which official reserve cer-
tainly does not compel silence-1. What is paper ? 2.
What is pasteboard ? We are prepared to show that
on Florentine buttons made at the mill, of what is
commonly considered brown paper, no duty is paid ;
while the very same substance, if it leave the mill in
sheets, er if, though made into buttons, it be covered
with white paper, is charged with duty, and must there-
fore be supposed to be paper. We should like to be
informed on the best authority whether that which is
taxable paper or millboard when it is a foot square
ceases to be so by being cut into discs ; and if so, how
the covering of these discs whith white reinvests them
with the character of paper? A. similar mystery exists
in regard to pasteboard. The act requires that the
pasteboard-maker, not being a millowner, shall weigh his
paper in the presence of an exciseman, and shall, when
his pasteboard is made, pay a duty on the increased
weight. We are informed:Abet by some process, not
generally understood, the addition of the paste actually
diminishes the weight of the paper ; and that in Birming-
ham there is only one pasteboard-maker with whom
this is not the case, and that all the others consequently
escape payment of the duty. We earnestly recommend
to your attention these arguments as a small portion of
the objections which may be made to the retention of
the only excise now remaining upon our manufactures
except those on intoxicating liquors, or the raw ma-
terials of intoxicating liquors."
Alderman BALDWIN said he had been connected with
the paper trade for 40 years in Birmingham, and had had
a paper mill in that town for 21 years. Two years ago
he filed the office of Mayor of Birmingham, and he had
therefore had opportunities of knowing the evil effects pf
the paper duty on the various kinds of manufacture con-
nected with the Birmingham trade. Within the last year
he had paid as much as 12,8001. to the Exchequer in
the shape of paper duty. He bad sold the paper on
which the duty was paid for 35,0001., so that he had to
relinquish as nearly as possible 2-sths of that sum far
Excise duty alone ; in other words, ho positively worked
20 weeks of the 52 in realising the amount he had to pay
to the Government for duty, consuming every week 100
tons of coal in his business, besides wages for labour
and other incidental outgoings. He had therefore a
good right to complain, and the more so as his was the
been
only manufacturing
stadkdelned ofrw leather,
et
aht
htrade g
lasi n,,
Excise,thbe countryewkthis3,oelaenddumt
articles, to the great benefit of the community, and
remissionenh
attended with no diminution to the revenue seeing that
enabled e updopteonsepdend
more
the •
swoemr were thereby
which
elo additional means of em-
ployment to the labouring and artisan population, who
moey: oyn" ceesaries and to some extent on the luxuries of life,
than any other commodity, was the rem
how the production of paper,
y were aprtrioccleesedcebdatrogedh with conteitybhheaevti onnneegrs-
to the revenue. He
in a
manner
in some detaild
pecially, and also of fuel, adding that aeittrlmoeafosrtleafibmvoeaurrtkoeens;
of coal were consumed in the manufacture of every ton
of paper.

1831..
1832..
1333..
1834..
1835...

Th 3 CHANCELLOR—To what Extent ?

Aldernvin BALDWIN replied tint the duty enhanced
the price of the comman copylmok and the first books
us,:d at school by the children of poorpeople 30 percent.
Toe CLIANCELLOIL— And yet you think. the tax does
not fall on the consumer, but on the manufacturer?
Alderman BALDWIN did not say that. The tax fell
on the manufacturer i« the first instance, and all be
(Alderman Baldwin) said was that the manufacturer did
net get profit on the duty paid.
The CHANCILLOR.—Do you think he ought to make a
profit on the duty he pays ?
Alderman BALDWIN thought there ought to be no
duty at all. (A laugh.) He hoped the Chancellor
would be of the same opinion. Every book that was
published was as nearly as possible wholly the result of
labour, and if the right hdn. gentleman kept that in
view be (Alderman Baldwin) was sure he would abolish
the paper duty. Since the abolition of the stamp deity
on newspapers from 40,000 to 50,000 copies of news-
papers were published weekly in Birmingham, instead of
15,000, which was the number before the stamp was
remitted, and he ventured to say if the duty on paper
was taken off, the revenue in three years would be bene-
fited, instead of injured, by the change. Helad a great
desire to see the duty repealed, not only for his own
sake, but for that of the community generally. In a vil-
lage, for instance, four miles from Birmingham, where
many poor people were unemployed and living on the
poor-rates, he was spending 10,000/ iu the erection of a
paper-mill, which, if the duty
was taken off paper,
would keep 50 families off the parish.
The CHANCELLOR—Let me ask you one question. You
believe that 30 per cent. of the present price of books is
owing to the duty on paper ? BALDWIN—On cheap
copy and school books it is; but the price of costly books
is not much enhancer? by it.] Do you think the remis-
sion of the duty would lead to any perceptible reduction
in the price of newspapers ?
Mr. 13AeDwiN—That had been the effect of taking off
the stamp.
The CHANCELLOR—But I am speaking of the paper
du y. I will ask you if any newspaper would lower its
price in consequence of the remission of the paper duty I
Alderman BALDWIN said they would either lower their
price or give a better article for the present price. Some
of the pennypapers were doing well, but they would not
be carried on unless the duty on paper was repealed.
Mr. J. HYDE reminded the Chancellor that at the
time the Messrs. Chambers were selling 60,000 of their
penny tracts a-week they wore obliged to relinquish the
undertaking in consequence of the enormous sum they
paid in paper duty, which of itself would have been a
handsome profit to them.

Mr. J. H. Raweeete,a papermaker at Wrexham, said
this was the only country in the world that imposed a
tax on the diffusion of knowledge. The truth was that,
like the shoe of a Chinese lady, the act of Parliament
imposing this tax on the paper trait) had been gradually
pinching more and more as that trade developed itself,
until it had become almost intolerable. Ile produced
five samples of brown paper obtained during a recent
visit to the United States, made from flax straw, old
leather, Indian corn stalks, palm leaves, and damaged
marsh hay, and sold at prices below the sums charged
for duty in Englaud, and stated in some detail how
marvellously the paper trade flourished in the Ame-
rican Union, where it, was wholly unrestricted
by Excite or any other imposer. Ile contended that
three-fourths of the papermakers in this country were
either living on their capital or losing money. The duty
wasso heavy and relentless in its character that, like the
sword of Damocles, it was perpetually hanging over the
heads of the manufacturers, and would never be other-
wise until the tax was completely swept away.
Alderman BALDWIN said etc-half of all the paper now
made iu this country was manufactured by 30 persons ;
the trade would be soon in fewer hands, and it wool I be
in the power of those few persons to stop the press any
day they might choose to do so.
The CHANCELLOR asked what proportion of all the
paper made was used for the purpose of printing ?
Alderman BALDWIN said considerably more than a
third, and perhaps one-eighth or due-tenth was used as
writing paper.
Mr. John Watts, Mr. Eit, Mr. Ducknall, of Stroud,
and Mr. B. Langley, bore testimony to the way in which
newspaper proprietors were
o
the duty operated to repress cheap newspapers and the
production of good school books. The latter gentleman
erw
corewiu ltiil
ipelde
whichi nt oe d thatuse
eey
thintm Iriegphcathpoeeatrhise priettd.p,
which impeded the rapidity
. The CHANCELLOR said it struck him that the English
newspapers in general were printed on thicker and better
paper than those of any other country, and yet the de-
putation said there was DO duty on the article in any
other country. He added that he would not fail to bear
in mind all that they had said on the general subject.
They had brought under his consideration many facts
bearing closely on the question ; but all he could
say at present was, that this moment was not a very
favourable one for entertaining the question of a reduc-
tion of duty, so far as that was likely to entail a diminu-
tion of revenue.

3/I[R. W. S. WOODIN'S OLIO of ODDITIES,
with New Costumes and various Novelties, Yocal and Cha-
racteristic. every evening (except aturday) at Eight. A MORN.-
ING PERFOR liA NC E every S A I'URDAY. at Three. Private Boxes
and Stalls may be secured, without extra charge, at the Box-office,
PolYzraphie-ltli, King William-street, Charing-cross. The hall has
been entirely redecorated.

H• KAHN'S ANATOMICAL MUSEUM,
-4, Coventry-street, Leicester-square.—Open (for (lentlemen
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4. and half-past 7. by Dr. G. SEXTON, and a new and
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KAati, at a quarter past g p.m. precisely. Admission, (he
~hil.ing. Catalogues containing Lectures as delivered by Dr. Khan
(gratis).

GENERA DWARF.O THUMB,
the AMERICAN' —RE %TOYED from REGENT
GALLERY.—Patronised 13 years ago by her Majesty and the Royal
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him intimately at that tine. Exhibiting every day and evening,
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and the smallest man alive. Ilia performances are remarkably
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Statues, &c. The General continues to.wait on the nobility and
gentry, at their residences, on due notice. His miniature equipqge
promenades the streets daily. Admission, Is. each, g
regardless of
age ; Stalls, 2s. and 39.; children half-priee.

s TO
ximeAdni
citallA G:*
ON PHYSICAL DISQUALIFICATIONS, GENERATIVE
Published, price,
INCAPACITY, AND 12.1PADIm
New and improved Edition, enlarged to 1
Anatomical Coloured Engravings on Steel, pages, Illustrated by 100
ninurtous conse-
le I, just
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free by post, Is.,
rntsath
dtiiie obliga-
TIIE SILENT FRIEND : A
on the physical exhaustion and decay of the Work
effects of solitary indulgence, infection, and the ifriarna, from the
quences from the use of Mercury ; with observateein
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Bons. By R. and L. Pt RRY and CO., Surgeons. Sold by
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The CORDIAL BALM of SYRIACIJM is employed to renovate
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The CONCENTRATED DETERSIVE ESSENCE, an anti-syphi-
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T 271 ATThEiDs
aßfirt e Jr
nO
OYOCIIII,
'IS PATENT FUEL.—
coroner, held an inquest at Brompton, on Thomas' Bar-
ton Mr. T. Hills, the
and Alfred Rose, two farm labourers employed by
CH:o TiIAMIS,ENFeSbij.F
Mr. E. Dodd, of Gillingham, who were suffocated by
inhaling the fumes of a material called "Joyce's Pa'ent
Fuel." The deceased men slept on the premises of the
bailiff, Woolley, and Sunday night being very cold the
bailiff took one of Joyce's patent stoves into the room,
some hours *before the men went to bed, to warm
the room for them. The fuel used was the patent
fuel always burnt with that kind of stove, which has no
pipe to it. The deceased retired to rest together about
ten o'clock on Sunday night, in their usual health, and
when the bailiff went to call them at five o'clock in the
morning he found them dead. One of the men, Rose,
had only entered Mr. Dodd's service the same day. In
reply to" the coroner, the bailiff stated he bad frequently
used the stove before without any ill effect. The jury
returned a verdict that the deceased met with their
death by inhaling carbonic aoid gas, and appended to
their verdict a caution against the use of Joyce's patent
fuel in close apartmente.

The CHANCELLOR of the EXCHEQUER-But does not
,be duty fall oh the consumer?

- -
Alderman BALDWIN said to some extent it fell on the
conkunatz) but wLat he wanted to allow was that the

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[PRICE 4D. STAMPED SD•

Spirit of the Public Journals.

(Front the Daily News.)
On Tuesday evening Mr. Disraeli accused the French
an I. English Governments of the grossest and most
shameless duplicity towards Italy. There can be no
mistake as to she meaning of the allegation of the Right
Hon Mernher for Bucks. It-was deliberately made, and
repeat :d over and over again. Mr. Disraeli said, in the
first place :—" Austria obtairied that which at no period
f her history her brightest statesmen even supposed she
would ever get —a guarantee. [Lord Palmerston : From
what Power ?] From what Power ? Why, from the
only Power - Austriaever feared—a guarantee from
France for the possession of her Italian dominions—
(hear, hear)—and granted not merely with the sanction
and approval of the noble. lord (Lord Clarendon), but by
the advice and at the special instance of his Government.
(Cheers,) That secret treaty, he found, was not denied,
though mentioned Low for the first time." Again, when
Mr. -Gladstone, in the course of the debate, referred to
this statement, Mr. Disraeli rose to rectify a small inac-
curacy into which Mr. Gladstone had fallen. "Mr.
Disraeli was understood to explain that what he said
was, that all this time the Italian. possessions of Austria
were guaranteed ' • upon which the noble lord said, ' By
what Power ?' and he said, guaranteed by France, but
with the sanction of England." This statement of Mr.
Disraeli has been met by Lord Palmerston with a
distinct and explicit contradiction. Now, we are
riot going to - insist upon Mr. Disraeli's .proving
his assertion' : every man is liable to be deceived.
But after advancing such a grave charge, in Parliament,
against the honour of the English and French Govern-
ments, weenaintainihat he is -bowed -to -prove that he
made it in good faith—that he had strong reasons for be-
lieving the truth of his assertion. This he can only do
by stating his authority, and the corroborating circum-
stances which induced him to give credit to that autho-
rity. If Mr. Disraeli fails to do this, be will rest under
the grave suspicion of trifling _with the public in a dis-
cussion of vital importance. • Nay, more, he will labour
undeathe must gelling'and intolerable suspicion to which
EnghaVgentleinakecari lie subjected.
We have .said that-Loth Palmerton bar.
met: Dia-1
leaelPs,aceneation on this head-with a distinct and explicit
contradiction: We mean in so far as relates to the exist-
ence of a treaty of guarantee contracted by France with
Austria, with the knowledge and sanction of England.
To so• far as Mr. Disraeli is concerned, Lord Palo:rem
ton's denial is as strong as could be desired. But in
so far as the cause of Italy and the cause of law and good
government in Europe are concerned, his lordship's
words leave ample room for further explanation. " The
treaty" (said Lord Palmerston, "is a mere romance, and
without the uliehtest foundation in fact—(laughter)—ex-
cept this, that I believe in the carlierstages of the war with
Russia, when the question was as to what line Austria
would take, there were communications between France
an i Austra, the latter being uneasy as to the line the
French Government might take in the case of d'eturbar ces
iu Italy. I bateve that the French Government slid et
that time they would take no part that would be at all
hostile to Austria in Italy, but there was no treaty en-
tered into by France with respect to the Italian posses-
sions of the Austrian Government." Then, though there
may have been no treaty, there was at one time an un
derFtandine between France and Austria with respect

to Italy of which the English Government was cogni-
sant. Tha;f; understanding, too, was of a wider scope
than the imaginary treaty described by Mr. Disraeli. It
did more than guarantee the Austrian possessions in
Italy : it bound France " to take no part th it would be
at all hostile to Austria in half." Now, from a circular
addressed by the Cabinet of Vienna to its diplomatic
agents immediately after the publication of Count
Cavour's note to the Congress of Paris we know that
Austria claims a right to assist Italian sovereigns against
their subjects by military intervention. By undertaking
to do nothing hostile to Austria in Italy the French
Government sanctioned this outrageous claim. It
is to he wished, therefore, that Lord Palmerston
would be a little more communicative on this vital
question, and let us know whether this understand-
ing, that the French Government " would take no
part which would be at all hostile to Austria in
Italy," still caistg. If there is such an understand-
ing, Sardinia and the whole liberal party in Italy
have been most shamefully deceived by the professions
made in the Congress of Paris.
Altogether, there is something very curious about this
charge which Mr. Disraeli has made against the French
and English Governments. For months past we have
seen repeated attacks upon the English Government in
c,:rtain Parisian journals, which are generally under-
stood to stand in intimate relations to some of the depart-
ments of the French Administration. The burden of
their complaints has been the feebleness of the English
Cabinet, the cooling of its affection for the French Alli-
ance, and its inclination to cultivate more cordial and
intimate relations with An3tra. NOW, if there be the
Last shadow of truth at the bottom of Mr. Disraeli's story
—nay, if.even the materially modified version of Lord Pal-
merston be correct—it is the French Government that
has been clandestinely cultivating a good understanding
with Austria, to the detriment of the cause of good go-
vernment and independent nationality in Italy. It must
be kept in mind, too, that Mr. Disraeli has just returned
from a visit to Paris, after having been most assiduous
in paying his court at the Tuileries ; and what is more
curious still, his return was heralded by ominous reports
of revelations most damaging to the foreign policy of the
English Government, which he was said to have ob-
tained from high quarters in Paris.
The circumstances to which we have been advert.
ing are only of importance in so far as they chow to
Italians and to all friends of Italy the necessity of being
watchful, and of relying upon themselves alone. It
Italy is to be saved, it must be by the pressure of en-
lightened public opinion. " Put not your faith in prin.
ces "—nor in Ministers either. Lord Palmerston's ac-
count of the part which the English Government has
taken in the discussion regarding Prussia and Switzer-
land betrays lamentable coldness towards the constitu-
tional cause. What rea3on have we to believe that he
feels more warmly for the friends of constitutional
government in Italy ? The rebuke which Lord John
Russell administered on this head to the English Cabinet,
on Tuesday, has been most richly deserved. Nothing •
has been done for the suffering inhabitants of the States
of the Church. Sardinia has been treated with super-
cilious coldness. And as for Sicily the part played
there by France and England irresistibly reminds one of
the humane experiments of certain physiologists who
take pleasure in dissecting live animals. The policy
pursued towards the King of Naples has aggravated the
sufferings of the Two Sicilies ; and the French and
English Governments appear to watch the throes and
convulsions of the agonised community, curiously calcu-
lating how long they can be endured,

(From the Times.)

tieaval and Military lnteiligerice.

The income tax is a tax which for every penny in the
rate of assessment brings a million of pounds sterling
into the Exchequer. Sixteenpence in the pound yields
just sixteen millions in clean hard money, with no great
expense in collection, and with a greater certainty, pre-
cision, and completeness than is the case with any other
impost which the genius of financiers has been able to
devise. But this is not all that the income tax raises.
It raises half a-dozen constant, keen, and interminable
conflicts of principle, keeps large classes of the people
in a state of chronic discontent, and at every period
offering a chance of relief throws the whole island into
profound agitation. It is a tax which everybody is fain
to use, but nobody is ready to justify, which does our
work for us while we murmur at it, which was never
quite sanctioned and yet could be never quite dropped ;
so that in the end, as Mr. Gladstone expressed it, we
went living on with it from year to year, like children
afraid or regardless of the future, and content with pro-
viding for the present.
Such being the income tax, what are we to do with
it ? Proscribe it utterly—name, substance, and all ?
That would be to destroy the most formidable weapon
in the armoury of the State. If money means the
sinews of war the income tax is the very essence and
vitality of the whole muscular system—" an instrument"
as Lord Derby said, "of vast energy and effect, exhibit-
iug in the s'eongest degree to foreign countries the
immensity and power of our resources for war." Shall
we make it permanent ? That would be to make injustice,
impelicy, and discontent permanent—to attach a charac-
ter of durability to measures only tolerated upon the
express assureption of their being transitory. Look
at the debates on Tuesday evening, and observe
the terms in which the tax is spoken of. Look at
the speeches made all over the country respecting it—
the notorious inequality of its incidence, and the impos-
sibility (as it seems to many) of finding any way to
equality. What shall we do with it, then ? What. its
very nature and character suggests—keep it fortun es
and seasons as exceptional and as anomalous as
itself—
for periods when money is wanted in mightyh lumps,ew
in and
ther
when, so long as it is found, nobody asks
words, for the needs of war.
tax of which Bat we are not
hatmwoarre nthowan,
haand lf yt we
ieeavewhedalv an in-
comeye
awarcontribution. No doubt, but war, as far as expenditure
is concerned, does not always terminate with fighting.
Bills remain to be paid which are still war bills, although
treaties may have been signed, peace proclaimed, and
jubilees celebrated. That the income tax, at its present
rate, shall cease, and determine on a given day is
already provided, such day being not far off. What
ri
n a
tf iianocntto:
ie more, the whole tax is actually doomed to xtinc-
tion as a peace tax. Not only the war 9d. but the
peace 7d.
lies underti
m time
constituted,sentencet
hre e
is years.ot fw death,ofoTl twofold
e toni
itspse carriedto m,
Ministerr igin a l
after
anothe,
as
seacut execution this
present
Robert There
Peel,
is, the first
maintained
place, the tohnee onooft heir,
and finally adopted by Mr.
Gladstone in 1853, on
conditions of a terminable existence expressly defined.
Then there is the superstructure,
the upper stratum,
laid on to meet the exigencies of the Russian war, and
framed only to last for a still shorter period. In both
cases there is" finality
staring us in the face. The
road has been rough, and the lane a Log one, but, at
any sate, the turning is well in view. As to the war
9d., whether the Chancellor of the Exchequer shoul
be required to forego the letter of his bond and capi-
tulate on the spot, or whether, as was suggested in
the debate, the operation of an act of Parliament,
however accidental, in furnishing Government with
means should not be too narrowly or jealously viewed,
provided, the application of ouch means were oati§fao-

:ill
~~y

).,14
4-'44

• ,
fzi X!:
• rj
• t
tory, is a question which can be discussed better aria
we have seen the actual figures. As to the other,
however, and more important point, that of the in-
come tax in its genera 1 and comprehensive character,
we entirely concur with the opinions so decidedly ex- ,
pressed on Tuesday evening, that 1360 should see the
last of the duty until the inexorable voice.of war shall"
be once more heard.
Whatever may be said of the income tax as actually
levied may be said also of direct taxation abstractedly
considered, for no statesman has yet been able to em—
body the elementary power in any ether practical form
than that of the specific instrument with the gripe of
which we are so well acquainted. If it is impossible to'
settle a fair and acceptable rate for thei ncome tax, that
is as much as to say that it is impracticable to employ
direct taxation without inflicting injustice and creating.
discontent. There are two propositions which seem as
well established, or, at any rate, are as steadily, safely,
and continuously asserted, as could well be the case'
with any polhical axioms in this highly critical and
argumentative age. The first is, that a distinction,
ought to be drawn between permanent and precarious
incomes ; and the second is, that to draw any such dis-
tinction is beyord the power of mortal financiers. ave:
do not ourselves profess to accept the dilemma as inevit-
able, but there it is, thrust in our faces as a practical
conclusion whenever the income-tax canoes under dis-
cussion, and it follows, therefore, as a direct and neces-
sary consequence, that an impost operating with so much
injustice should be reserved asan exceptional instrument
for exceptional emergencies,. It need not be assumed
that these emergencies aro to be recognised exclusively in
the demands of war. As a matter of fact we have
been pay.ng income tax through twelve years •,
peace, and by so doing have placed the finances of the
country in a state of unexampled prosperity. But when
with these ends in view, Sir Robert reel proposed the
tax he was careful to introduce it in its proper character..
It was still an extraordinary arm brought out at a crisis,,
though the crisis was not one of war. Its aid was in-
voked in the first place to restore a salutary proportion,
between the income and expenditure of the State, and
in the next to smite and scatter a host of foes pressing
as injuriously as hostile squadrons on the energies and
CoMmerce of the nation. Its duration was fixed because
its work was specific, and when it had answered its pur-
pose it was to be disused, and laid up in store for the
next occasion. The period of consummation retired, it
is true, as we approached it, but the temporary character
of the impost was still always avowed, and its existence
was only prolonged by a succession of short leases, not
always very cheerfully granted. At length Mr. Glad-
stone bad the boldness to look the difficulty full in the
face, and not only said that the tax should terminate, but
provided for the of its,tPrraitlittifn-• Be Aged
tirgerrespiti than was etscietan-beifole,l) .
fitniztioafj.he,., sentence, taort, • certain
In 1860 the .requirements of the exehequer
iiiiniehed by the natural extinction of the Lon
ties; and the Succession Duty—a duty representing to
least objectionable form of property tax—will have came
into full play. We trust, therefore, to see the-settlement
of 1853 receive full effect.. Its provisions were devised
in a comprehensive spirit and with a liberal considera-
tion of conflicting claims. No person can say that pro-
perty and income have net contributed their share to the
national treasury when both will have been taxed for 13
years, of which only two were years of war, and when
the former remains taxed in perpetuity. Mr. Glad-
stone's lease was a long one, but more than half of it has
expired, and with the end of the thing fairly in view wo
can afford to wait for Sir C. Lewis's estimates with pa-
tience, and consider them with reasonable minds.

Her Majes►y's steam troop ?lip Megwra, 6, Commander
Purvis, embarked at Portsmouth yesterday about 450
of the 331 and 85th Regiments for c;Aveyanca to the
Mauritiu3.

Yesterday a board of cfficerg, consisting of Lieute-
nant-Colonel A. Anderson, It. M., Lieutenant-Colonel
G, Elliot, R.M., arid Major C. D. Robertson, R.E.,
assembled at Fort Clarence Military Prison, Chatham,
for the purpose of making au inspection of that eata-
bliAiment, in which they were assisted by Captain R.
Manners, the Governor.

The Lords of the Admiralty have granted Captain
W. L. Sayer, of the Chatham division of Royal Ma-
rine Light Infantry, the full pay retirement of his
rank in the corps for his losg and faithful services.
Considerable reductions are to be made in the num-
ber of men employed in the various establishments et
Chatham Dockyard, in order to place them on the
same scale as they were on previously to the late
war. Since the Government has returned to the sys-
tem of employing convicts at Chatham there has not
been such a demand for free labourers, and-a reduc-
tion in that branch is also to be made.
The Industry, iron steam storeghip, Master Com-
mander llodges, is taking in provisions from the Royal
Clarence-yard, Gosport, (about 600 tons), for Rear-
Admiral Sir Richard Dandas's squadron, off Lisbon.
The iron steam troopships Transit, Resolute, and
Assistance are in an advanced state for re-commission
t Portsmouth.
The Amphitrite, 25, sailing-corvette, is ready fur
commission at Portsmouth. She has been fitted as a
coastguard-ship. She has her lower masts and tops on.
Major-General Sir W. F. William., Commandant of
Woolwich Garrison, having obtained leave of absence,
Colonel Hardinge, K.U., has succeeded temporarily to
the duties of the department.
A detachment of 60 gunners, two non-commissioned
officers, and two trumpeters of the 6th battalion of Royal
Artillery, in charge of Lieutenant Anderson, having
been medically attested, were yesterday morning paraded
for foreign service before the Acting Commandant of
Woolwich and the garrison staff. The detachment is
under immediate orders to sail from Southampton for
Hong Kong. A. further detachment, consisting of 18
gunners, cue serjeant, and one bugler, of the Bth bat-
talion of Royal Artillery, were paraded at the same time,
and are under orders fur Ceylon, in command of Captain
Tas well.

Captain Clark, Lieutenants Malcolm and %Pritchard,
and 120 non-commissioned officera and privates of the
23d company of Royal Engineers, are under orders to
proceed to the Falkland Islands.
The paddle-wheel steam.sloop Salamander, 6, has been
found to be unfit for sea.

The Lords of the Admiralty have extended the boon
of full pay retirement of their rank to Colonel Second
Commandant S. Hawkins and Lieut-Colonel P. B. Nol-
loth, of the Woolwich division of Royal Marine Light
Infantry, in consideration of their long and faithful sec-
vices.

The Locust, 3, paddlewheel steam vessEl, Lieut.-
Commander John B. Field, l!ft Sheerness on Tuesday
morning with Commander George T. Mecham and the
lighter in tow. On the L%cust steaming up Sea-Reach
she was run on shore on the Nore Sand, a short distance
above the White Buoy. The tide ebbing the lighter was
cast off, and a signal was made to the flag-ship for as-
sistance. The Wildfire was sent out to her assistance.
The officers and crew of the Locust were taken on board
the Wildfire ; the lighter was taken in tow and they
proceeded to Woolwich. The Locust got off the Nore
Sand at high water the same day, and steamed back to
Sheerness.

,y
(049

:\~

The Pembroke, 60, screw steam ship, Captain John
Fraser, is to take in her powder, 6hellg, &c., and imme
diately return to her station at Leith.
The following ships are now fitting in the basin at
Sheerness, viz.:—The Salamander, the Pylades, the
Terrible, the Nimrod, the Cyclops, and the Ruby.
The Melatiapus, late 42, storeship, Capt. L. G. heath,
is reported ready for her destination for Coastguard ser•
vice.

Rear-Admiral Sir Houston Stewart, the
newly-appointed commander-in-chief in the West Indies
and North America, struck his flag on board the Indus,
73, at Devonport yesterday, and proceeded to London.
We regret to hear that Captain Hay, notwithstanding
the improvement in his health, is not sufficiently re-
covered to proceed in the Indus to her station. She
will be taken out by her Commander, Charles Wake,
and Captain Hay will rejoin her as soon as his health
will permit. The Indus was yesterday towed out of
harbour into the Sound by the Zephyr and Confiance,
steam tugs, when she exchanged salutes with the Im-
pregnable, flag-ship of the commander-in-chief, Admiral
Sir W. Parker, Bart., G.C.8., &c. The Indus onbsa-
quently took in her powder, and will this day be swung
by Mr. Thompson, Queen's harbourmaster, for the
for
adjusrjussete in
tment
foefw her compasses, when she will be ready
The Shannon, 51, screw, Captain Peel, was yes terday
hauled alongside the sheer hulk, at Devoppnl:t ,12d the
slip of her mainmast having been complete d, the mast
will be put in to-day.
Nichgi
s. —Th
yarde
atP e2lopr.ums,.
to-morrow
oslcTreeww,(
eyb e).
whehicpheithimniesalalrela:_hoLurehisgttho
the establishment will be open to the public
launched Snir Lea ut
aTthehaglaft-pesasotfone p.m., and, by a strange arrangement,
the men are to continue at work until two p.m., the
part of figure to taffrail, 225 ft. 3 in. ; length
bo4rfoeta.fdt.stlli'lo43iih;. ;
k4bfchrie:aetumi wlstriefe:
of coo;rerfTebthrthheeeae
tonnage,dd
tilhlenlnfc7oshilro,
it.n ftsoslln perpendiculars,
iath g.
e2;,0
extreme,len
breadth
ohd
ft.
moulded, 39 ft. 4,7 i in. ; depth in hold, 33 it. 11 in, Bur-
den
Thein tfholnies,wli,h4g6o3mBcle
9rsl'of the Coastguard have been di.
C
rectod to leave their stations of the Sheerness division for
service (as additional officers) to the Southampton, 50,
in-
spectingalta n
n) .Cn hdaerrl w:Lo
Lieutenant
evni
az
h.
t; —CI.V .wC..
Lindsay, Forsyth,
and
Eco.m P.
Lieutenant J. A. Ilodgskins, for Coastguard service.
A court-martial assembled on Tuesday on board the
flagship Waterloo, Captain Lord F. Kerr, to try Cap-
tain J. Fraser Lieut. H. Hurt, and Mr. W. Jeffery, the
Master of the Pembroke, on a charge of having allowed
the said ship to strike on the Colebart shoal, or ridge of
Dungeness, on the 10th of January last. The C. art
directed that Captain Fraser and Mr. Jeffery be severely
reprimanded, and the other prisoner was acquitted.
The Driver will be paid off at Sheerness on Tuesday
next.

EXTRAORDINARY CONDUCT.—A girl named Linda
Wilson, in the service of Mr. Claxton, farmer, of Stoke
Holy Cross, Norfolk, recently absconded with nine 10/.
notes belonging to her master, and having adopted male
attire succeeded in getting quite away. The character
assumed by the girl seems to have been that Of a "fast"
young man. She travelled twice by railway from Lon-
don to Edinburgh, and laid in a liberal supply of clothes,
two church services, and other books. A day or two
since she arrived at Great Yarmouth, where, still play-
ing the part she had undertaken, she incurred a
in the
tavern bill, bought cigars, and indulged the
usual diversions of youth. On Friday, however, her
career was cut short, the police taking her into custody
on the charge of robbing her master. It was found that
the foolish girl had dissipated nearly all her ill-gotta'
money.

lAON D 0 N. -LETTS'S NEW POSTAL DIS-
TRICT MAP, with OFFICIAL STREET LIST, 25., post
free. ',Ms and Co., 8, Rorl ExchAnge. Letts's Dian s are not
out of print rt. Inqn,re above, or of any Boolseller In the King-
dom. Catalogues gratis.

T.ONDON AND ITS VICINITY.-LETTS'S
I NEW POSTAL DISTRICT MAP, with OFFICIAL STREET
LIST, 45., post tree or, 65., WI coloured, shows the Mr extent of
each District, and embraces an extent of 40 miles E. and %V., and
28 miles N. ant A. An outline of the same at 2s. each, and the
Ordnance ➢Maps of England at 6d. the quarter sheet.
Letts, Son, and Co., 8, Royal Exchange.

T tIEATRE ROYAL, DRURY LANE.—
Lessee, Mr. E. T. Smith.
Acting Manager, Mr. C. Mathews. Stage Manager, Mr. R.
Roxby. Scenic Artist, Mr. W. Beverley.

The eminent Comedian, Mr. Charles Mathews, every evening.
Great Success of the Grand Christmas Pantomime, the
most magnificent ever produced on the English stage.
THIS EVENING, her Majesty's Servants will perform an
entirely new three-act Drama, entitled

THE BLACK BOOK.
Characters by Mr. C. Mathews, A. Younge, G. Honey, Mr.
Vincent, Mr. Tilbury, Mr. Lingham ; Misses Cleveland and
M. Oliver, and Mrs. Selby.
, After which will be produced
-

•
SEE, SAW, MARGETtV DAW ;
Or, Harlequin Holiday, and the Island of Ups and Downs.
The reduced prices as follows, varying throughout the
bowie to suit every one :—Galleries, 6d. and ls. ; Second
Circle of Boxes, ls. 6d. ; Pit, 2s. ; First Circle of Boxes,
2s. 6d. ; Dress Boxes, 35.; Stalls, as. ; Private Boxes,
10s. 6d., 1/. ]s., 1/. lls. 61, and 2/. 2s,
A Morning Performance of the Great Pantomime every
Wednesday, at Two o'clock.

THEATRE ROYAL, HAYMA.RKET.
THIS EVENING, to commence at Seven,
THE SCHOOL FOR SCANDAL, with Mr. Murdoch as
Charles Surface; Sir Peter Teazle, Mr. Chippendale; Sir
Benjamin Backbite, Mr. Buckstone ; Crabtree, Mr. Compton;
Joseph Surface, Mr. Howe ; Sir Oliver Surface, Mr. Rogers ;
Moses, Mr. Clark; Sir Harry (with a song), Mr. W. Farren ;
Lady Teazle, Miss Reynolds ; Mrs. Candour, Miss Talbot ;
Lady Sneerwell, Mrs. Poynter ; Maria, Miss E. Sabine.

- _
After which, a new comic Christmas Pantomime, entitled
THE BABES IN THE WOOD, or Harlequin and the Cruel
Uncle. The scenery of the opening story painted by Mr. W.
Callcott. The pantomime produced under the direction of
M. Milano. Harlequin, M. Milano ; Columbine, Fanny
Wright; Pantaloon, Mr. Mackay ; and Clown, Mr. Driver

ROYAL LYCEUM THEATRE.
Lessee, Mr. C. Dillon.
THIS EVENING will be produced an entirely new and
original combination of burlesque and pantomime, entitled
CONRAD AND MEDORA;
oTakmisquin Corsair and the Little Fairy at the Bottom of
the-Init. The burlesque opening by W. Brough, Esq.,
;eluded upon the ballet of Le Corsair, as produced at Her
*-41rsitalby's Theatre. The harlequinade upon things in gene-
t2ol. The new and magnificent scenery painted by Mr. F.
Ironton.

Conrad (the Corsair) Miss Woolgar
Birbarto (his lieutenant) Mr. J. L. Toole
Med ora Mrs. Charles Dillon
Clowns
Mr. H. Marshall
To be preceded by THE KING'S MUSKETEERS. D'Ar-
tagnan, Mr. C. Dillon.
The box-office open daily, from H to 5, under the super-
ttenclence of Mr. Chatterton, jun.
Carriages conveying parties ta the Private Boxes to set
down at the State entrance in Burleigh-street.
Last Morning Performance, Saturday, Feb. 7, at 2 o'clock.

THEATRE ROYAL, AD EL PHI
Lessee—Mr. Ben. Webster.

Great Hit of A Night at hotting-Hill,
THIS EVENING, will be performed BORN TO GOOD
LUCK. Mr Barney Williams.

' After which, A NIGHT AT NOTTING-HILL, in which
Mr. Wright and Pala Bedford will appear.
Followed by OUR GAL. Mrs Barney Williams

To conclude with

MOTHER SHIPTON ;

or, Harlequin Knight of Love, and the Enchanted Whistle.
Harlequin and Columbine (a la Watteau), Madame Celeste
and Miss Wyndham ; Clown, Mr. Garden ; Pantaloon, Mr.
Moreland ; Scaramoneh, Mr. Le Barr. Characters is the bur-
lesque by Mr. Paul Bedford, Mr. J. Bland, Mr. 8.. Romer,
Madame Celeste, Miss Wyndham, Miss Mary Keeley, Miss
Rate Kelly, Miss Arden, die.

OYAL SURREY THEATRE,
Lessees, Messrs. Shepherd and Creswick.

THIS EVENING, an original play, in three acts, entitled
A BIRD IN THE HAND WORTH TWO IN THE BUSH.
Roderick Praiseworthy, Mr. Shepherd.
After which, HARLEQUIN AND THE SIMMER
QUEEN. Harlequin, Mr. F. Glover ; Clown, Mr. Buck ;
Pantaloon, Mr. Bradbury; the Four Sprites, the Fillis Fa-
ncily ; Columbines. Mesdames Marie and Agnes.

THEATRE ROYAL, SADLER'S-WELLS
Under the Management of Mr. Phelps.

THIS EVENING, will 'l7.e performed WERNER. The
characters by Messrs. Phelps, Marston, Robinson, Ray, drc ,
and Mesdames Atkinson and Eburne.

To conclude with the pantomime, THE GENIE AND
THE FISHERMAN.

STRAND T H.E AT RE. —M an ager, Mr. T.
Payne.—This Evening will be performed
DON'T LEND YOUR UMBRELLA.
Followed by (third time) TAE ANTI-GAROTTE.
After which, the immensely successful novel Burlesque
Pantomime of THE MAGIC MISTLETOE ; or, Harlequin
Humbug and the Shams of London. The Fairy Christmas,
Miss E. Wilton ; Good Humour, Miss Norbmy ; Mercury,
Miss Cameron; Humbug, Mr. Herbert; Cant, Mr. Bolton;
Baron, Mr. J. B. Johnstone ; Sir Roland, Mr. Clarke ; Lord
Lovell, Miss Craven ; Addelpste, Miss Cuthbert ; Crambo,
Master W. Edouin ; Lady /tomes, Miss E. Jacobs ; Baroness,
Or. G. Lee ; Furbilosa, Mr. J. Howard. Novel Harlo
quiaade :—Clown, Miss Cuthbert ; Littlo Clown, Master W
Edouin ; Pantaloon, Mr. J. Clarke ; Harlequin, Miss Craven ;
Columbines, Miss E. Jacobs and Mdle. Collison ; Premier
ituseuse, Mdle. Marie Charles.
Commence at Seven. Stalls, is. ; Boxes, 2s. ; Pit, ls. ;
Gallery, 6d.
A morning performance of the Pantomime every Monday
at two o'clock

ROYAL OLYMPIC THEATRE.
Lessee, Mr. Alfred Wigan.
THIS EVENING, DELICATE GROUND. Messrs.
G. Vining and Leslie ; Mrs. Stirling.
A new Fairy Extravaganza, by J. R. Planche, Esq., called
YOUNG AND HANDSOME. Messrs. F. Robson, Rogers,
Leslie, G. Cooke, Danvers. Misses Swanborongh, Thirlwall,
St. Came, Castleton, Bromley, Maskell, ana Mrs. Melfort.
After which, CRINOLINE.
Commence at half-past Seven.

ASTLEY'S ROYAL AMP lIITHEATRE
Lessee and Manager, Mr. W. Cooke.

THIS EVENING the equestrian comic pantomime, PAUL
PRY ON HORSEBACK, which (this Week being devoted
to the Juveniles and Country Visitors) will each night be
played first. The comic vagaries of the Grimaldi Horse are
ind escribable.

After which, the SCENES in the CT,CLE.
To conclude with KATHERINE AND PETRUCFIIO
Petruchio, Mr. James Holloway.
Commence at seven o'clock. Dress Boxes, 4s. ; Upper
Boxes, 3s. ; Private Boxes, from 11., no charge for booking ;
Pit, 2s. ; Gallery, ls. ; Upper Gallery, ed.
Box-offico open from Eleven till Four. Stage Manager,
Mr. W. West. Equestrian Director, Mr. W. Cooke, jtm.

CANTERBURY HALL, Westminster-road.—
OPEN EVERY EVENING.—The follow-
ing company of Vocalists are engaged for the performance of
Selections from all the popular Operas, Madrigals, Choruses,
Glees, Duets, &c., viz.: —Miss E. Pearce, Mrs. J. Caulfield,
Miss Brunell, Miss Summers, and Madame Marietta ; Mr. J.
Caulfield, Herr F. Jonghmans, R. Grover, T. Farrant, S.
Jones, J. Barker, W. Melling. P. Corgi, Senor Antonio M.
de Solla, and E. L. Hime ; Masters Austin, Bennett, and
Corti ; Messrs. Sam Collins, E. Maekney, and C. J. Wilkins.
Pianoforte, J. Harroway, R. A.; harmonium, J. Caulfield, jun. :
director, Mr. J. Caulfield. Commence at Seven o'clock pre-
cisely. Suppers, dic., until twelve o'clock. Mr. C. Morton's
Annual Full Dress Ball will take place on Wednesday, Feb.
28. Gentleman's ticket, 73 ; lady's ditto, 5s ; double ti cket
(lady and gent!eruan or two ladies), 10s.

2LIGH WATER AT LONDON BRIDGE.

prepared to tern its back on Free Trade, or tc
abandon the hope of making further progress in
the direction of "unrestricted competition." As
we have repeatedly stated, not only do we believe
that a judiciously framed and equitably assessed
Property Tax is the very best for the community
that any financier can devise, but we believe it to
be an imperative necessity, which must be main-
tained at all times, and under all circumstances.
The Leviathan attempts to alleviate the popu-
lar excit,..ment by stating "that the Income Tax
at its present rats shall cease and determine on
a given day," and as already provided, such day
being not far off. What is more, the whole tax is
doomed to extinction, as a peace tax. Not only
"the war 9d. but the peace 7d., lies under sentence
of death, to be carried into execution this time
three years !" But the same arguments, the same
promises have been repeated usque ad nauseam,
and on even higher authority than that of the
Jupiter tonons of Printing House-square. From
the period of its imposition, an " imposition" in
every sense of the word, in 1842, until what we
are now gravely t 1d was the final settlement of
1853, it was always a temporary impost, doomed
to speedy extinction. Never was a longer term
granted than three years—and yet grievous com-
plaints were, ab initio, preferred against its gross
inequality and palpable injustice. No time
oln sanctify a fraud—and that was a
fraud of the most barefaced descrip-
tion on the struggling proprietors of pre-
carious incomes. It was a fraud, too, to
term it. a Property Tax, for, as the " Spirit
of COCKER" has so clearly and distinctly explained,
it is not a tax on property. It certainly charges
incomes derived from property, as it does the
earnings of industry ; but capitalists can, nay,
more, they do, continue to evade the liability.
It is not too much to say that, of the seven or
eight thousand millions of accumulated and
realised property, not one-half contributes in any
shape, or under any schedule, to the impost. As-
suming that 12,000,0001. out of the 16,000,000/.
is obtained from property—it proves that the
property contributing only pays on, in round
terms, 180,000,0001. per annum, a grossly inade•
quate amount, as we shall be prepared to prove should
the allegation be disputed or questioned. All the
fraud, therefore, is not with the possessors of in-
dustrial incomes paying under schedule D. It
should properly be denominated a tax on incomes
and wages exceeding 1001.

Why, then, should the people submit to be
plundered for three years longer ? Is it because
they have already groaned under the burden for
fourteen years ? That should furnish an irresist-
ible argument for obtaining compensation in the
only shape it can be afforded—viz., a total exemp-
tion, for the future, for the earnings of the indus-
trious classes, not for their continued submission
to the inequitable charge of an additional period.
What would the Crystal Palace Directors and
Sharekolders have anwered to the suggestion that
as ROBSON had been robbing them for three or
four years, and they had given him notice that
his services would be dispensed with in a few
months—he should not only be allowed to enjoy
his ill-gotten gains with impunity, but to continue
his system, for the remaining period of his service ?
If this doctrine can be maintained, the lover of
" a spicy turn-out" has been an ill-used man, and
LEOPOLD REDPATH would have a claim for heavy
damages against his prosecutors ! If, however,
the penalties of the law can be enforced against
individuals—the political ROBSONS and REDPATHS
—if they cannot be compelled t 3 disgorge the
amount of which the sufferers have been svtindlei,
should at least submit to an immediate cessation

of their unhallowed receipts.
But it is universally admitted that the tax may
be required again. It is one to be resorted to in
any emergency—whether on account of war or a
financial crisis. If, as the Times truly asserts,
" Money means the sinews of war, the Income
Tax is the very essence and vitality of the whole
muscular system." "An instrument" (acc3rd-
ing to Lord DERBY) " of vast energy, and effect,
exhibiting in the strongest degree to foreign
countries the immensity and power of our re-
sources in war." The sword is, therefore, in every
sense impending over our heads, and by a very
fragile support. It may fall on us at any mo-
ment. Surely, therefore, it is better to antici-
pate the difficulty than wait to the period when
appeals will be made to the patriotism of the
nation, not to interfere with the potent instru-
ment which must exhibit to our opponents " the
immensity and power of our resources in war."
As to the impossibility of finding any way to
equality of taxation, or what is better designated
a fair apportionment of that tax, it is all
" bosh," a gross and transparent humbug from
beginning to end—from the alpha to the omega.
As the Times once declared, any competent ac-
tuary could, in a few hours, devise a plan that
would at least be an approximation to perfect
fairness. If the independent Members only in-
sist on the trial, it will be made, aye, and suc-
cessfully. Let fiscal reformers, then, exert them-
selves unanimously and energetically—let them
give " a long pull, a strong pull"—(but above
all)—" a pull altogether," and speedy and com-
plete success must attend their exertions. Sir
GEORGE CORNEWALL LEWIS, Mr. DISRA ELI, aye,
and even Mr. GLADSTONE, will strive to give
immediate effect to that which may indeed be re-
garded as a final arrangement.