The Sun.
London, England, 1857-01-31 00:00:00

Tons.

Tenders may be made for the whole or any portion of the
articles, but separate tenders must be made for each port, and no
attention will be paid to any offers not so made, and their Lordships
reserve to themselves the power, when the ten .ers are opened, of
Contracting either for the whole, or for such part thereofonly as they
Tatty deem tit, or for a greater quantity, or of not contracting for any,
and also an unlimited power of selection. '
The articles to.be exempted from the customs' duties, and parties
tendering are to state where they are lying.
Samples of the Cocoa (not less than 21bs.), and of the Raisins (not
less than albs. for each port), must be produced by the parties tender-
ing.
Each Tether for Tobacco must specify the several trade marks and
numbers, and the countries or places of its growth or produce, and a
fresh drawn dock sample of each cask or package must be produced
by the parties tendering, and any cask or package that is found not to
be of the same mark, number, or quality as the sample tendered and
accepted will be rejected by the officers.

The samples produced by persons whose tenders are not accepted
are requested to be taken away by them immediately after the con-
tracts have been decided.

No tender will be received unless made on the printed firm pro-
vided for the purpose, and which may be obtained on application at
titi said office, at the Victualling Yards at Gosport and Plymouth,
or to Commander Bevis, conducting the Packet Service at Liverpool,
or to the Collector of Customs at Bristol.
The conditions of the revised contracts, to which particular atten-
tion is called, may be seen at the said office, at the Victualling Yards
at.Closport and Tlyincuttla, and at Liverpool and Bristol.
No tender will be received after One o'clock oft the day of treaty,
and it will not be required that the -party temdertnger an agent on
his behalf should attend at the office on the day of contract, as the
result of the offer received from each person will be comidunicated
to him and his proposed sureties in writing.
Every tender must be addressedto the Secretary of the Admiralty.
and bear in the left-hand corner the words "Tender for
and must also be delivered at Somerset House.

SIR. HOWARD, 'surgeon-Dentist, 52, Fleet-
street, has introduced an entirely new description of ARTI-
FICIAL TEETH ,Rxed without springs, wires, or ligatures. They so
Perfectly resemble the natural teeth as not to be distinguished from
the original by the closest observer; they will never change colour or
decay, and will be found very superior to any teeth ever before used.
This method does not require the extraction of roots, or any painful
Aeration, and will support and preserve teeth that are loose, and is
guaranteed to restore articulation and mastication. Decayed teeth
rendered sound and useful in mastication.-52, Fleet-street. At
home from ten till five.

INVESTMENTS in BRITISH MINES.—FuII
particulars ofhe mot important Dividend and Prgressive
Mines will be found tin the Fourth Edition of BRITISHo MINES
CONSIDERED AS AN INVESTMENT, recently published by J.
MURCHISON, Esq., F.G.S., F.S.S., price 3s. 6d.; by post. 4s.
Mr. MURCHISON also publishes a QUARTERLY REVIEW of
BRITISH MINING, giving 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-
Ulna a Map of the Camborne district, price Is.
" The book will be found extremely valuable."—Observer.
" 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 instructor than Mr. Murchison."—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 those who wish to invest capital in British Mines, this work
is 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
otlices, 117, Bishopsgate-street Within, London ; and reliable infor-
Mallon and advice will be given at any time to those who may re-
quire it.

ON PHYSICAL DISQUALIFICATIONS,
TO MARRIAGE.
INCAPACITY, AND IMPEDIMENTS GENERATIVE
New and improved Edition, enlarged to 196 pages, illustrated by 100
Anatoraioal Coloured to on Steel, just published, price,
free by post; I ~,
THE SILENT FIEND : A Work
the
on the physical exhaustion and decay of the frame, froraeffects of solitary Indulgence, infection, and the injurious
Medical
conse-
quences from the use of Mercury ; with observations on the
obliga-
tions of marriage, and din•etions for obviating certain disqualifica-
tions. By R. and L. PERRY and CO., Surgeons. Fold by Piper
Brothefs, 23, Paternoster-row ; Hannay, 63, and Sanger. 160, Ox-
ford-street ; and Gordon, 146, Lead. nhall-street, London.
The CORDIAL BALM of SYRIA.CUM is employed to renovate
the impaired powers of life. Its action is Purely balsamic ; its power
in reinvigorating the frame in all cases
ot nervous and sexual de-
bility, obstinate gleets, impotency, barrenness, and debilities arising
from venereal excesses, has been demonstrated by its unvarying
success in thousands of cases. Price 1 Is, per bottle, or lour quan-
tities in one for 335., which saves 11s.
The CONCENTRATED DETERSIVE ESSENCE, an anti-syphi-
litic remedy, for purifying the system, and is recommended for any of
the varied forms of secondary symptoms, such as eruptions on the
skin, blotches on the bead and face, enlargements of the throat,
tonsils, and uvula ; threatened destruction of the nose, palate, &c.
Its action is purely detersive, and its beneficial influence on the
system is undeniable. Price 1 is. and 335. per bottle, also a saving
Sills.
PERRY'S PURIFYING SPECIFIC PILLS constitute an effec-
tual
he remedy in all cases of gonorrhcea, g'eet, stricture, and diseases
Sold b
of t urinary organs. Price 2s. 9d., 4s. 6d., an I I Is. per box.
140, Leadeny Barclay and Sons, Farringdon-street ; Darby and Gosden,
hall-street ; NV. Sutton and Co., 10, Bow-churchyard ;
J. Sanger,W. Edwards, 67, St. Paul's-churchyard ; 151tgxrf and
Oxford-street ;
street ; Hannay and Dietrichsen, 63.
and all
Harding, 4, Cheapside ; Prout and Harsant, 229, Strand ;
Medicine vendors throughout the United Kingdom.

NO MORE PILLS NOR ANY OTHER MEDICINE.
roa,
LI co
INDIGESTION, DYSPEPSIA, VER COMPLAINTS, COUG, ASTHMA CONSUMPTION, AND DEBILITY.
NERVOUS, BILIOUS, AND
DU BARRY'S delicious HEALTH-RESTOR-
ING REVALENTA ARABICA FOOD saves fifty times its
cost in of
remedies, and cures the above complaints and their
crequacea, such as hemorrhoidal affections, flatulency, &ten-
!, en, aclditY, heartburn, palpitation of the heart, nervous headaches,
the pit
neuralgia, deafness, noises in the head and ears, pains at
_.O pit of the stomach and between the shoulders, erysipelas, erup-
st ns of the skin, impurities and poverty of the blood, scrofula,
droPsY, rheumatism, gout, nausea and sickness during pregnancy,
after eating, o
general, debility, in
r at sea • low spirits, spasms, epileptic fits, spleen,
paralysis tr society, involuntary bus 1 ,
quietude ' l h'ng
mory, de'iiisrones7,,,diertsliike to , unfitness for study, loss of
_me. choly, groundless go, blood to the head, exhaustion, moan best food for
turns acid on the i f fear, wretchedness. It is, moreover,
, b
tvreakest the
good liberal diet and invalids generally, as it never
and restores the facitilitstomach, nor interferes with a
imparts a healthy relish for lusch and dinner,
to the most enfeebled! Of
digestion and nervous and muscular energy
ted Professor of Chem Supported by testimonials from the celebra-
vey, Dr. Campbell,
Dirstry Ur Andrew Ure, Dr. Shorland, Dr .11ar-
Stuart de Decies,
the Gattiker, Dr. Wurzer, Dr. Ingram, Lard
other welf-known Dowagerindividul Countess of Castiestuart, and 50,000
,whose health has been restored by
this useful and economical diet, after all other means had been tried
in suss for many celebrate all Pes of recovery abandoned.
Analysis by the
u.D.assf sor a Ph
Leoxnadmorl, 24, Bloomsbury-square.
--•eluistrY Andrew Ure,
/4.6,
pure vegetablenV Du Barry's Revalenta
.. I hereby certify, that having
:Tut, perfectly who ea
I find It to be a
some, easily digestible, likely to promote
teadlthy action of the
stomach and bowels, and thereby to
counteract tion) constipation, and their nervous consequence-a"PePsla (Indiges-
-1
....... i tical Chemist."
"Arsnasw ÜBE, M.D., F. 14.5., &o , Ana
••"*".— 4‘..----- Ukase by the Emperor of Russia
•
"Russian Consulate General, London. Dec.
sent to ..-" 2,1847.
7 "The Consul-G eneral has been ordered to inform Messr.. Darr
Du Barry and Co. that the Revalenta Arabica they
Majesty the Emperor, has by imperial permission, been forwarded to
the Minister of the Imperial Pah ce.
Suitably packed for all climates, and with full Instructions. In
canisters, Ilb 2s Od ; 21b 4s 6d ; 51b lis ; 121 b 228 ; super refined
quality, Ilb 6s ; 21b lls ; 51b 22s ; 101 b 335. The 101 b and
121 b cam_
tors are forwarded carriage free, en receipt of Post-office order.
Barry Du Barry and Co , 77, Regent-street, London; Fortnum,
Mason, and Co.. purveyors to her Majesty, 182, Piccadilly ; also at
60, Gracechurch•street ; 330 and 451, Strand ; 4, Cheapside ; 6k
Cornhill ; 49, Bishopsgate-street ; 55, Charing-cross; 54, Upper
aker-atreet ; 63 and 150, Oxford-erect.

IIVER. W. S. WOODIN'S OLIO of ODDITIES,
with New Costumes and various Novelties, Vocal and Cha-
racteristic, every evening (except zp.turday) at Eight. A NIORii-
ING PERFORMANCE every SA.TURDAY, at Three. Private 'Boxes
and Stalls may be secured, without extra charge, at the Box-office,
Polyfraphic-hall, King William-street, Charing-cross. The hall has
been entirely redecorated.

t RGYLL ROOMS.--LA URENT'S CASINO ,
IS Great Windmill-street, St. James's.—The above elegan
ooms are now open every evening for the winter season, with
Laurent's celebrated Orchestra. Principal Cornet•a-piston, M.
:oulcourt. The Proprietor begs to inform the public that this
fashionable place of resort ha 4 been entirely redecorated during, the
recess. Doors open at half-past eight, coa.mence at nine. Adinis-
don One Shilling.

DR- KAHN'S ANATOMICAL MUSEUM,
4, Coventry-street, Leicester-square.—Open (for Gentlemen
)nly) from 10 till 10, containing upwards of one thousand models
and preparations, illustrating every part of the human frame in
health and disease, the race of men, &c Lectures delivered at 12,
2,4, and half-past 7, by Dr. G. SEXTON, F.R.G.S. ; and a new and
highly-interesting series of Lectures is now in course of delivery
by Dr. Rants, at a quarter past 8 p.m. precisely. Admission, One
shilling. Catalogues containing Lectures as delivered by Dr. Khan
(gratis).

VICE-CHANCELLOR KINDERSLEIS CIIOIIIE2S,
Monday, the 19th day of .1 anuary, 1857.
N the matter of the Joint-stock Companies
I
Wilding-up Acts, 1848 and 1849, and of the I rotestant Life
and Fire Insurance Association.
Vice-ChancellOr. Sir Richard Torin Rindersley, the Judge of the
High Court of Chancery to whose Court this matter is attached, and
by whose order the winding-up of the above-named association is
proceeding; peremptorily orders that a 0441, Fourroculd- Tea Skil..
ip per share be made on all the Members and Contributories of
this Association • and the said Judge farther peremptorily orders
each Member and Contributory, on the eleventh day of February,
1857, at eleven o'clock in the forenoon, at No. 9, Bloomsbury-place,
in the county of Middlesex, to pay to the Official Manager of this
Association the balance, if any, which will be due from him aftar
debiting his account in the books of the Association, with such call.
CHAS. PUGH, Chief Clerk.
WILLIAM KINSEY, Solicitor to the Official
Manag-r, 9, Bloomsbury-place.

CANCER HOSPITAL, London and West
Brompton.—Secretary's Office, 167. Piccadilly.—This Institu-
ion has been established exclusively for the treatment of the poor
afflicted with cancerous diseases. Out-door patients to attend at 167,
hccadiily, on Tuesdays, at 2 o'clock. In-door patients are admitted
at the Erompton Establishment, for one month, and for a longer
period if recommended by the edical officers. The number of per-
sons under treatment as in or out-door patients have averaged for
the last three years about 400 cases each l ear. Since the foundation
of this Hospital in 1851, 1,799 poor persons, sufferint, under every
form of this dreadful malady, have received the benefitsl of this
Charity. A Weekly Board manage its affairs, and every informa-
tion connected with the Institution may be obtained on application
to the Secretary. Contributions to enable the Committee to continue
this e'reat work of benevolence are urgently solicited, and may be
paid to William Loxham Farrar, the Treasurer, 66, Lincoln's-
inn-fields ; Messrs. Coutts and Co., Strand ; and at the Secretary's
Offices, 167, Piccadilly. _

By enter.
W. J. COCKERELL, Secretary.

OYAL• 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.
()tiring the past month the following number received the benefits
of this Charity, either as out or in-door patients, on their personal
application Z

Week ending 7th November 2,154
Ditto 14th November 2,043
Ditto 21st November.... •
Ditto 28th November 2,309
9th and 30th November....

Total in November .... • • 8,747
of which 2,775 were new eases, the remainder (still under treat-
ment) having been admitted previously.
The clergy of all denominations have unlimited access to the
patients.

Heavy expenses are Inevitably incurred in affording such eaten-
'lye relief. The Committee, therefore, earnestly entreat the aid of
;he public. _

The management of the Hospital is in the hands of 30 Governors,
early elected from the general list of subscribers, at the Annual
;eneral 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
ill 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., Nicholas-lane; also by Messrs. Coutts
and Co. ; Drummond and Co.; Berries and Co. ; Ransom 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 ; Masterman and Co.; and at thee Hospital.
Clothing for the destitute patients will be
thankfully ankfully received.
By order. J. B. OWEN, M.A., Chairman.

THE WEATHER AND THE PARKS.
NUMEROUS ACCIDENTS.

The weather since Sunday last has been intensely cold, I
the mercury of the thermometer at the Royal Humane
Society's Receiving-house, Hyde-park, being at night as
low as 20°, just 12° below freezing point ; and it has
scarcely risen, even in the sun during the middle of the
day, above 33°. The barometer has varied from 29.90
to 29 93. The wind has been principal)/ in the north,
and the weather is described by Mr. Williams, the super-
intendent of the Royal Humane Society, as being exceed-
ingly fine. The consequence has been that most of the
ornamental waters in the different parks have been frozen
ever, but the ice is at present far from being thick enough
secretary,
Humaneand Mr.
Society, Williams,
had
to bear with any degree of safety. Mr. Charlier, the
printedthe bills
stucksuperintendent
uopf the
Royal
cau-
tioning
the public from venturing upon the frozen sur-
faces. In spite, however, of the caution thus given, a
vast number of persons insisted upon risking their lives
by going upon the ice, and several serious accidents took
place yesterday, one of which happened between one and
two o'clock in the afternoon, on the
long water near the
bridge in Kensington-gardens, when the ice cracked, and
five or six persons were instantly immersed in six
feet of water. The men employed by the society
immediately put off with breaker-ladders and other
apparatus, and after considerable trouble they suc-
ceeder in rescuing three persons, named Hudson,
of Smith-street, Chelsea ; Thomas Green, of the
Strand ; and Thomas Foay, of the Vauxhall-bridge-road,
Pimlico. The parties were forthwith conveyed to the
society's receiving-house, whore they were promptly
attended upon by Mr. Williams, and placed in warm-
baths. Fortunately, they recovered so as to be enabled
to go to go to their respective homes. Notwithstanding
this warning, the public would not be dissuaded from
still rushing into further danger ; and, whilst a great
the same water,
number were sliding and skating upon
a fearful break-up of the ice took place, and several per-
sons were seen struggling in the water at one time, and
before the icemen could get to them some two or three
sank in deep water ; but, after some time, they were
rescued by the men, and taken to the receiving-houFe,
where they obtained medical and other assistance, and
they fortunately recovered. Several immersions took
place in the other parks, but the cases were not of a
serious character. Several persons standing on the bank
in Kensington-gardens stated that there was one man
still under the ice ; but, from the search since made by
the Humane Society's men, there is good ground for
supposing that the whole of the parties immersed had
been rescued.

BURY, LANCASHIRE, JAN. 30.
Last night an influential meeting was held in the As-
sembly Rooms for the purpose of considering the propriety
of petitioning Parliament for a reduction of the income
and property tax, and a more equitable and economical
plan of •assessing and collecting the same. Mr. R. Walletr
presided, and amongst those present was Mr. F. Peel, the
member for the borough. After a code of resolutions con-
demnatory of the tax as at present constituted had been
passed unanimously, the chairman called upon their mem-
ber to address the meeting.
Mr. F. PEEL, 31. P., on rising, was received with loud
cheers. Ile said—Gentlemen, having been informed that
a meeting was to be held here for the purpose of consider-
ing the propriety of recommending certain reductions and
alterations in regard to the income tax, and that there was
a strong and general feeling pervading this constituency in
regard to that subject, I certainly was desirous, if I could
arrange it, of being present on this occasion, not 'with any
intention of taking any part in the discussion which should
take place, not with any hope that I could instruct those
who are much better informed upon this subject than my-
self, but solely with the desire of hearing what your views
were, and of making myself acquainted with your senti-
ments. (Hear, hear.) After, however, the allusions
and appeals that have been made to me, and the ex-
pectation that has been expressed that I should say
something in conclusion with regard to the general heads
which have been touched upon by previous speakers, I feel
that I can not maintain longer silence:this evening, but I will
promise you that in the few remarks I will trouble you
with I will confine myself strictly and exclusively) to the
subject before you, and I will not attempt to draw your
attention from it by the introduction of other and extrane-
ous topics. Under other circumstanced naight-hanwkem
dispentostrasilatirtas Yea tragenerafirie!dfili;because the in-
terval which has elapsed since I lest met you has been
considerable, so consideiable, indeed, that I should almost
have Nit ashamed to refer to it, were I conscious that the
time thal? I had not given to you had been devoted to
seeking my own amusement, or, that I had neglected those
public dirties charged to me, in consequence of the seat
which I enjoy through your favour in the Xfibuse of Com-
mons. There is one consideration which at the outset pre-
sents itself to my mind in this matter highly honourable
to yourselves, which has been but slightly adverted to by
previous speakers. We are dealing with an iheome tax of
sixteenpence in the pound, and so great •is the wealth of
this conntrx; so general is the diffusion of that wealth, so
large is ouF,papulation, and so many and so various the
classes that., contribute, so easy the collection, I must say,
and so prompt the payment, that an income tax of that
rate brings into the exchequer of this country a sum of no
less than 16 ,millions of revenue, and at.this moment we
are under the imposition of a tax which is adding to our
revenue at the rate to which I have referred. Now, gen-
tlemen, it is obvious, from the remarks which I have
heard, that 'you entertain grave and serious objections to
many arrangements connected with the amount, the im-
position, the‘constitution, and the 'mode of assessment and
collection of this tax. It is clear that these views have
not been hastily adopted by you, and I think that it re-
dounds to your honour that I, at least till this evening,
was not aware that you had ever before given expression
to these objections. And why ? Because you knew the
Government of this country and the people of this country
had been engaged in an arduous and severe struggle with
a great empik And you knew that if the Government
was to conduct that war in accordance with your own
desires, with energy and enterprise, that it *as necessary
you should furnisbroit with the means of doing so, and that
there were no means so ready for the purpose as the impo-
sition of the income tax. I believe, therefore, that you
have abstained till now from raising these objections, be-
cause you did not desire to impair the fruitfulness and the
productiveness'of that tax by starting objections which
would go to impair its efficiency, and to undermine, and
possibly to render impossible, its maintenance. I say that
this abstinence does you great credit, and entitles you, now
that the war is over, when the pressure is taken off, when
we have time to.'draw in our breath and survey our posi-
tion—it entitleiYou now, when you state,iu calm and mo-
derate expressiOn the objections that,you entertain to this
tax—entitles you not only to a patient, but to an indulgent
and most attentive hearing. I enter fully into your feel-
ings with regard to the first resolution that has, been sub-
mitted this evening. The questiOn may be presented to
you in this way :--You consented when war broke out to
the income tax being doubled. Your object in agreeing to
that measure wail that the expenses of the war might be
provided withouc resorting to that expedient of borrowitji,
money; the faaile.a,uroise of which in times P-asst wad in.
previous wars had accumulated s load of debt which has
cost us, and which will cost our descendants after us, so
dearly. (Cheers.) You know, farther, that when the war
is over, and although yon may remove your armies and
Beets from the scene of operation—although you may bring
your forces home and disband them and send them to their
respective homes—although you may stop the flow of fresh
expenditure, you know perfectly well that after a war is
over it is then that the expenses and charges are presented
for final settlement and adjustment ; and that, therefore,
for a certain period after the termination of a great strug-
gle, the expenditure of the country must be proceeding at
an almost undiminished rate for a certain time in order
that those expenses and outstanding charges may be ad-
justed. Therefore it was that you consented to this dupli-
cation of a rate at which the income tax had been previ-
ously assessed should be continued for a certain period
after the war, and you concluded that a period of 12 months
would suffice for that purpose ; you know that 12 months
has expired since the treaty of peace was concluded, and
therefore it is that you now urge that, irrespective of the
language of any Act of Parliament, irrespective of the
position which in virtue of that Act of Parliament the Go-
vernment may stand in, that they shall forego the continu-
ance of the tax at that rate, and shall be content to return
to the rate which existed prior to the commencement of
the war. Now, gentlemen, when the financial statement
of 1853 was presented, the Chancellor of the Exchequer at
that time anticipated the early termination of the income
tax. lie fixed as the limit to it the year 1860, and he pro;
posed that the rates at which the income tax should be
levied in the interval between the year 1853 and the year
1860 should be reduced by a graduated scale according to
certain periods of years within that interval. Under that
arrangement, if that arrangement had subsisted, the in-
come tax from the Ist of April this year to the Ist April
1860, would only have been sd. in the pound, and in April
1860, it would have terminated altogether. No one at
that time foresaw the storm which was gathering in the
north—no one saw or knew how near was the approach of
the calamity that was then impending ; but war followed,
and when the war brake out a new arrangement was made
with regard to the income tax, and in the year 1851 the
income tax was doubled, and it was then enacted and pro-.
vided by the law that the double rate of tax should con-
tinue for a year after the treaty of peace And if that
had been all the enactment of the law upon the subject your
views would have prevailed without any question whatever
and in the month of April of this year the income tax
would have returned to the rate at which it was before. You
knew, however, that after our army had been landed in the
Crimea, and after we had lost some ground in the course of
the first winter, and there had been miscarriages and mis-
adventures, it was necessary to make increased exertions,
and therefore it was in the month of April, 1855, that a
further addition was made to the income tax. It was raised
from 14d. to 16d. in the pound, and then it was provided
that there should not only be an addition of 2d. in the
pound, but that the previous addition of 7d. should con-
tinue, not as had been in the first instance provided, not
for a year after the conclusion of the treaty of peace, but
for the period of a year which should commence to by
reckoned from that month of April which should first fol-
low after the conclusion of the treaty of peace. The Ist of
April will be the present year, and the year for which the
income tax was intended to continue was to be the year
which,commences to run from the April in this year. That
is the legal state of the question. You have urged, and
properly so, that no advantage should be taken of this po-
sition. You think that a year is sufficient for the continu-
ance of this war rate or income tax to wind up all outstand-
ing accounts and charges,
been fortunately anticipated by the Government. (Cheers.)
it:edu
And never wasthere an occasion on which a charge against
a Government was so unfounded as that which has been
made by one of the speakers upon the present occasion.
In regard to the question that it was necessary that
you should urge the Government in the course that it
is proposed to take, the Chancellor of the Exchequer has
stated that it never entered his mind to take advantage of
the act of Parliament, and that he never contemplated
continuing the rate at which the income tax should be
assessed at 16d. in the pound, bOyond the let of April this
year, and that if it were necessary that it should be con-
tinued, he should give ample opportunity to the public and
to Parliament to exercise their own discretion upon the
subject, either to grant or withhold it as they might then
think best for the public service. Therefore, as regards
ttfit hinuar arxe
further
this
taxation,
eiisroi nn, portionproposition—it
accordance.aoanpr od shall os f
ii
.hitoahnue.b
thate
and
recommends
ced our wish in this respect has
t what
be hat
it
m the
ad was
erate
by a
dr t
eo wuehec theh
we
g
first
But
resolution,u t
that
resolution
are
oredaction tb
er
fn
ginoeseffoen to
ctena-
the income tax should be levied from the Ist of April
war. (Hear.) The question shall there be a reduction of
this particular tax,cannot be answered as has been very
pro-
perly surmised by one speaker, until we have
the answer to be given to another question, which is this—
Will the expenditure be reduced, and to what extent
That is really the question upon which the whole tunas,
And iu regard to that matter our minds have been set ati,

this subject ; glajeat in eeeninebercemeeft io Amadei
wfrat e our views were; but I vililtstete to ,yeii. what are
some of the objections that have been made from time to
time with regard to establishing a'difference of rating in
respect to these two classes of permanent and precarious
property. It has been asked in what consists the difference
between permanent and precarious incomes. Is it not in
ecepect of their durability? The income from permanent
property will be the setae ten years hence as itis now, with
very little trouble on the,part of its possessor, whilst the
income derived from property that is invested in commer-
cial or mercantile speculations is due only in part to the
possession of capital, but mainly to the skill and personal
intelligence and ability of its possessor. Butethen, it has
been said that the income that is raised in the clause of a
year is spent in tbe course of that year in the service upon
which the money is raised, is spent in services which are
of a permanent character, and the interest which persons
have in the proper conduct of this service may fairly be
measured by the income which they
.receive for that year.
That is one of the arguments that has been tised against the
establishment of any distinction'between these kinds of pro-
perty. Do you recollect the speech made •in 1853 by the
Chancellor of the Exchequer at that time ? At that time
there had been a great agitation upon this very question,
which had proceeded to greater lengths than' now. He
made a speech upon this subject; unparalleled or unsur-
passed, for eloquence, range, and lucidity. And from
the time that he delivered that speech, the agitation
ceased and opposition was abandoned, and why ? Be-
cause he showetl•that under the income tax, as at presept
levied, although not nominally, yet virtually, that very
distinction exists which you seek to establish, and he
asserted and proVed that nowe:in the way in 'which the
tax is at-present levied, if;preoerious incomes contribute
to the income tax at the rate of 7d, in the pound, in.
comes of a permanent character, contiibute at the rate of
9d. in the pound, and he hid asserted that thole who had
argued foe the establishment of a difference beteeeen these
two kinds of property, had never contended ferfe vaster:
difference than is rePresented-leY'the figures 7"and 9. He
showed that this distinction existed, inasmuch as while in
the case of precarious ineomes allowances of every kind
were permitted to be, made, in the cas@ of permanent pro-
perty, although you are liable to charges for agency, for
repairs, expenses, and outgoing of various descriptions,
which reduce the net incomes none of those deductions
were permitted to be,made in regard to the assessment for
income tax; therefore virtually at this moment precarious
incomes :Pay'at the rate of 7ci., in the pound, and 'perma-
nent incomes 'at the rate of 9d. 'in the pound. That was
another reason why,uo differenge, of rate should be estab-
lished between these two descriptions of property. One
other great difficulty I will mention. It is quite clear that
all precarious incomes are derived in part from capital and
in part from the skill, and intelligence Of the owners. Ca.pi-
,tal of ever,/ shcl44 lea,,,,haege4 /0. 0.?„ Fp/este, but
tuntsitiVkailegiettselqa7 alO we,r old be
tuarek 'Meanie "
„ere
rived from_ xis own personal skill and intelligence ; but
then it would be necessary in the case of every contributor
to the tax that the tax collector should know minutely the
state of his circumstances—should know what part of his
income was really due to his possession of capital, and what
portion of it was due to his own ability and devotion to
his business, and it was because it was foreseen that the
endeavour to carry inquiry to this extent, to push investi-
gation in the case of private affairs up to the very hilt,
would be so obnoxious and distasteful to the community
that the attempt to effect such an object was abandoned;
it was seen that under such an organisation of the tax it
could not be long maintained, and therefore a different
course was pursued. (Hear.) You must recollect that the
income tax has never been considered a permanent part of
the financial system of this country. It has always been
considered as an expedient to be had recourse to in times
of great emergency. I believe that is a proper policy to
pursue. With regard to this tax, doubtless duect taxation
has advantages over indirect, but the knowledge that we
possess in our armoury of finance a weapon so formidable
as the income tax, which, if put in force, can bring into
our exchequer in the course of the year 10,000,0001. or
20,000,0001.; or 30,000,000 e, sufficient to swell our army
and our forces to almost any extent we please—l do believe
that the knowledge on the part of foreign countries that we
possess so great a power as this does tend to stifle many
ambitious projects, many rebellious instincts that they may
from time to time be possessed with in regard to this coun-
try, and to that extent serves to maintain our external
tranquillity and peace with the world. (Cheers.) Gentle,-
men, the other objections, which have been made to this
tax are of minor importance, I must confess myself to a
predilection in favour of that point of starting for the in-
come tax which was established when it was imposed in
1842. That was an occasion oe which the income tax was had
recourse to for the purpose of meeting a great emergency.
In the first instance it had been used 50 years before to
put a stop to the accumulation of the load of debt which
had been going on for a considerable period prior to that
time. In 1842 it was had recourse to for the purpose of en•
abling certain great commercial reforms to be carried out,
to liberate theindustry of the country, to allow the produce
of foreign countries to come into our markets on the same
footing of advantage with productions of our own country,
and I think that no one will say 'who rightly appreciates
the advantages which have been derived from the policy
established in 1842—and it was to enable such policy to be
carried out that the income tax was imposed—no one will
say that the advantages which have been derived to the
country have not been cheaply purchaeed—very cheaply,
I may say, with reference to the inconveniences that have
been submitted to in consequence of the imposition of this
income tax. (Hear.) Now, I say, as far as my predilec-
tion is concerned, I should be gladto see the income liable
to this tax starting from 1501. a year and upwards.
I do not recollect precisely the circumstances under
which incomes between 1001. and 1501. were made charge-
able to this tax. I believe that it was in consideration
that some equivalent and counterbalancing advantages
were given to those who possessed incomes fluctuating be-
tween the two points. The other matter which has been
referred to has reference to the mode in which the income
tax is collected. lam indebted to the chairman for the
allusion he has made to some information which I fur-
nished to a gentleman who wrote to me' to inquire whether
somemodecollais townbede couldvisedby which a person locally con-
nected withbe placed among the local
commissioners for collectieg the tax. I pointed out to
him, upon investigating the subject, that the matter was
one over which Government had no control, that these
local commissioners were selected from the land commis-
sioners, that that was a body that had been nominated
some time ago, and they had the election and appointment
of these income tax commissioners solely at their own con-
trol. (A. Voice—" Who appointed them ?") They were
appointed many years ago, and I have no knowledge to
whom they were indebted for their office. I can truly say
that these and other ma tors before referred to shall re-
ceive my earnest consideration. We know that the season
is about to open, and I think that you natey look with con-
fidence ;to a solution of this question being made by the
Government which will meet the public sentiments upon
the subject. As regards myself I can truly and confidently
assure you that I shall endeavour to discharge my duty in
regard to this as to all other matters with diligence and
fidelity. I ana always mindful of the responsibility I am
under by being the trustee of your' public interest. There
is no object to which I attach more value than the reten-
tion of your good opinion, and I have every reason to be
thankful to you for the confidence reposed in me up to the
present time, and I trust that, for the future, I shall do
nothing your good opinions, which
shall
aeveor shall forfeit t
repent
r e
the selection you have made
on whichi skall make you hesitate to
renew the relationship which subsists between us upon
I any future occasion which may arise. (Loud cheers.)
a former m ake whicho you
sin c
It
was agreed that a petition embodying the resolutions
should be drawn up for presentation to Parliament, and a
vote of thanks to the chairman terminatathe proceedings.

The. Gazette of last night republishes the de-
spatches from the Bombay Government Gazette,
which we gave yesterday, and with them a merely
formal communication from the Governor of Bom-
bay to the Secret Committee of the India Board.
Besides these it gives a new despatch from Admit al
Sir Henry Leeke, which we subjoin, and a return
of the ordnance taken at Bushire. It appears that
there were found in the fortress after its surrender
10 iron guns, 7 brass guns, 1 brass howitzer, and
2 brass mortars mounted on wooden travelling car-
riages, the wheels of which are so rusted and out
of repair as to be quite unserviceable for field use ;
10 brass guns and 37 iron guns dismounted, some
of which are buried in the mud or lie in the sea,.
and 11 brass guns, the condition of which is not
stated. One of the guns was a 24-pounder 15 were
18-pounders, and 24 were 12-pounders. The larger
mortar had a calibre of 8 inches, the smaller mea-
sured 5i inches. The number of pieces was in
all 69.
In the unofficial accounts published by the India
papers, one of the distinguished personages taken
prisoner at Bushire was styled " Minister of War,"
a designation which has given rise to some specula-
tion. We learn from the despatch of the Governor
of Boinbay,•already mentioned, that this gentleman
is—Mirza Mahomed Reza, a civilian of the tribe of
the Prime Minister of Persia, " Agent for Foreign
Affairs at Bushire." His companions in captivity
are Mirza Hassan Ali Khan. Title : Derryaßeggee
(Lord of the Sea). Decorated with 2d class Order
of the Lion and Sun of Persia. A civilian; ranking
with a eolonel, and governor attic, town of—kW--
Shire ; and Mehdy' Khan. Rahkr-eSirhang, or
lieutenant-colonel, commanded the Niahwed Re-
giment and garrison of Bushire. On the' death of
the sirteep, or colonel of the Azerhijan Regiment,
he assumed the chief command of the regular and
irregular troops of the Shah in the town and dis-
trict.
The following despatch from Admiral Leeke
supplies particulars of some operations nut hitherto
reported : •
REAR-ADMIRAL KR HENRY LEE/CE TO THE GOVERN OK OF
BOMBAY, DATED BOMBAY, DECEMBER 29, 1856.
(Extract.)
I left the anchorage on the evening of the 16th inst.,
and on hauling in towards Lingah, a small fortified
town belonging to an Arab tribe, and under the dominion
of the Shah of Persia, I received information of an army
of 5,000 Persian troop's being in the neighbourhood node
a general named Moostaffah Koolie Khan Aweerie Panjr
on the road to Bushire.
I kept close along shore, and at noon of the 19th inst.
saw them encamped between two date groves, on a com
manding situation, about 200 yards from the beach,
with their artillery, six guns '(apparently 14 pounders),
in their front ; and between them and the, shore was a
covered way. 'I hauled close in, and anchored this ship
with a spring in her cable id 3i fathoms water, 'about
1.200 yards from them, and commenced action, which
they instantly returned with a steady fire, the troops
drawn up in line, their tents in the rear.
A spirited fire was kept np on both sides for about
35 minutes, when, their guns being silenced, the Persian
array retreated in great confusion, leaving their tents,
guns, and killed and wounded, behind ; the shot and
shell from the ship following them and cutting off a great
many men, horses, and camels, and destr .ying their
camp equipage. I gave them a parting shell or two, and
having gained my object of waking them change their
ground, I got under weigh and stood for the anchorage
at Bassadore.
I have to' offer my best thpinks to Acting-Commander
Adams, the seooka,captain of this ship, who, fi'om his
knowledge of the 'coast, phiced her to close • to the
enemy ; and to Capt. Jenkins, my first captain, the offiT
leers, and ship's company, for heir steady conduct during
the time we were engaged with the enemy.