The Sun.
London, England, 1857-01-28 00:00:00

LO D c, WEDNESDAY EVENING, JAN U Adt. 20,
..),1•67.

THE INCOME TAX.

---a~- -

DEPUTATION TO THE CHANCELLOR OF THE
EXCHEQUER.
Yesterday, at 1 o'clock, a deputation from a society esta-
blished in the city for promoting the interests of the trad-
ing community, headed by
their chairman, Mr. Stratton,
had an interview with the Chancellor of the Exchequer at
his official residence in Downing-street on the subject of the
income tax. Among the gentlemen composing the deputa-
tion were—Mr. Witcher, Dr. Chalice, Mr. Cornwall, Mr.
Mitchell, Mr. Lawrence, Mr. Doutswill, Mr. Gannon, Mr.
Nott, Mr. Stocker, Mr. Shalton, Mr. Underwood, and
Mr. Hayman, the secretary of the society. They had, in
presenting themselveti before the Chancellor of the Exche
quer, a different object in view from tha t sought by the
previous deputation, who had an interview with the right
hon, gentleman on Friday last. The society of which they
are members is at present directing its efforts to the en-
tire removal of the income tax on all incomes, from what-
ever source derived, not exceeding 15W. a year, and also to
the exemption of the first 15W. on higher assessments
The object of the deputation on Friday, it will be remem-
bered, was to procure the remission of the war 9d. from
and after the sth of April next, and a more equitable ad-
justment of the remaining part of the tax affecting incomes
derived from trades and professions. _

Mr. STRATTON, addressing the Chancellor, said the
society represented by the deputation was composed for the
most part of tradesmen who, feeling more or less severely
the pressure of*the income tax as at present imposed, had
invited general co-operation for the purpose of procuring
some readjustment of it. With this view they had pro-
cured a large number of signatures in the metropolis and
from all parts of the country to petitions to the Legislature
on the subject—their object being to inlinence the Govern-
ment to relieve a large class of industrious persons in the
community altogether from the operation of the tax. He
referred to the smaller class of shopkeepers, who had to
struggle against great competition for a livelihood, and
who, being already subject-to heavy hical taxation, felt the
pressure of the income tax most oppressive. The object of
the deputation was to suggest, as an act of forbearance to-
wards the struggling class, the entire removal of the tax
on incomes which did not exceed 1501., and the exemption
of the first 1501. of higher incomes, so that if a man was in
the receipt of 500/. a year he should only be chargeable on
3501.

The CHANCELLOR of the EXCHEQUER asked Mr. Stratton
to have the kindness to state exactly what class it was they
represented ?

Mr. STRATTON replied small shopkeepers mostly, a most
industrious class of persons; clerks, the higher order of
working men, and, indeed, all persons of moderate income
now chargeable to the tax. His business as a manufacturer
biought him very. largely into contact with the retail
grocers, a very large and laborious class, who paid large
sums to the revenue in the lump on the articles in which
Ikey dealt, and which they received back in instalments
from their customers, and who had to pay income tax,
notwithstanding the hard struggle they had to wage for a
livelihood. He submitted that they especially had a claim
for relief from the impost, as being themselves large col-
lectori of revenue, in cases where their income did not ex-
ceed 1101.

Dr. CHALICE remindedthe Chancellor that when persons
with incomes of 1501. a year were brought within the range
of the tax, it was thought, from the extreme cheapness of
provisions they would not seriously feel its operation.
But now one cause of its growing unpopularity was that
many were called on to pay a sum of money in the lump,
in the shape of idcoine tax, who were really straitened in
procuring the common necessaries of life lie himself
knew many persons who two or three years ago contributed
to tha!income tax, but who had fallen into poverty, while
sume had been driven to seek parochial relief. Those were
people who had, among others, been taught to look foi:
ward to the benefits they would derive from direct taxa-
Ginn. The deputation claimed, therefore, that in any re-
itijustment of the tax, towards which they thought the
right hon. gentleman seemed disposed from the answer he
gave to a similar deputation on Friday.
The CHINGELLOIi of the EXCHEQUER (interrupting.)—l
said nothing on that occasion about my making any re-ad.
justznent ; I said I was quite ready to entertain any de-
tailed proposition of that kind that might be made to me.
Dr. CHALICE said, at all events he thought he saw a
glimmer of hope of a re-adjustment in what the right hon.
gentleman said at that previous interview. The tax was
acting most injuriously on the community at large for the
interests of the country, andithere was a general feeling of
lisLastisfaction growing up against it. He would not have
some there that day except .for a recent public meeting in
Southwark, in which he took part, and at which resolu-
tions in accordance with his own views on the subject had
been unanimously passed. As regarded the pressure of the,
ax on persons with an income of 1501., when they looked
at the high price of provisions, clothing, and house rent,
and at the increase of the poor rates, the impost had be-
gun to tcuch a class on whom the Legislature never in-
tended it should operate, because it was supposed that
those in the receipt of 1501. a year would be above the
reach of privation. He knew persons of thatclass had been
obliged in consequence of being called to pay income tax
to their children from school. Then, again, clothing was
very high in price.
The CHANCELLOR—Is that so ?
Dr. CHALICE said it was. Calico and many other mate-
rials of clothing had greatly increased in price since the
area of the tax had been extended.

The CHANCELLOR —You speak of the sense of injustice
pressing on the minds of the poorer class of persons on
whom this tax falls. Will you explain that injustice ? Is
it in the assessment being unfair ? Is it in the unpleasant
rate of the income tax ! Or is it in the fact of parsons of
small income being subject to the tax at all?
Dr. CHALICE said he had not the slightest doubt that the
war 9d. had made many people cry out against what they
had previously borne patiently, though they even from the
first conceived it to be a hardship ; and the mode of assess-
ment was also felt to be objectionable. There was a largo
number of bachelors, many of them living principally at
clubs, with incomes bringing them within the range of the
tax, but who nevertheless man ged to evade payment of
it ; while there was a numerous class of persons, mostly

with families dependent on them—men employed in facto-
ries, dockyards, Government and, merchants' offices, and
the like—in tho receipt of salaries rendering them just

fable to the tax, but who had not such facilities for

escaping its payment oven if they were disposed to do so.
When he used the word "injustice," he thought he was
justified in doing so, because men of that class felt it to be
such in having to pay so large a sum out of their own earn-
ings at a time when they were deprived of the necessaries
of life.

The CHANCELLOR—I am afraid a bachelor tax might
operate as a constant incentive to imprudent marriages.
(A. laugh.) I think your explanation leads to the inference
that it is principally in the large rate of the income tax
that its present injustice is found to arise.
Dr. CHALICE had no doubt that that stimulated the
existing feeling with which it was regarded but he
thought, with the present prices of provisions and cloth-
ing, it was hard that people with only 150/.a-year should be
called to pay the tax.
The CHANCELLOR—Can you show that the Legislature
takes any means of fixing prices artificially beyond the
necessities of taxation ?
Dr. CHALICE was not prepared to say that. He could
only say that when incomes of 1501. were brought within
the tax, that was a time when the receipt of such a sum
implied the enjoyment of some few luxuries; but it was not
SO now.
The CHANCELLOR—Whatever may be the present amount
of prices it is not in any way owing to legislation. With
regard to the assessment on persons of less afilaence—say
some classes of shopkeepers—are there not many cases in
which no regular account of receipts and disbursements is
kept?
Dr. CHALICE believed that was so, especially with small
shopkeepers in London.
The CHANCELLOR—WeII, in that case how is the assess-
ment made ? Is it not made generally on a principle of
indulgence ?
Dr. CHALICE said ho believed it was so in. London, but
in the country it was quite the reverse. He knew many
persons who paid income tax and who had been summoned
at the same time for the non-payment of poor rates. Many
extreme cases of hardship connected with the collection of
the income tax had been brought under the notice of the
society he now represented. Without presuming to ask
tie right hon. gentleman to state what the views of the
Government might be on the questions which had that day
been brought under his attention, not he was sure for the
first time, he (Dr. Chalice) would only now venture to hope
that the right hon. gentleman might bo induced to apply
his mind to their re-consideration.
Mr. CANNON said he had carried on business as a shop-
keeper for 31 years in the neighbourhood of Clare Market,
and it was with pain that ho had seen how rarely indeed
any of his poor brother tradesmen engaged in vending the
necessaries of life during that period had been able to
tax:?
Mr. CANNON said
retire, after years of industry, with anything like a provi-
sion for old age.
The CHANCELLOR asked if Mr. Gannon attributed that
to the income
lie
dud not,
t ablixueetsto
amongth e oppressiveother
causes,
and
unequal operation of the local
and also of indirect taxation.
was a retail grocer,
and he could state from
his experience,
industrious
shifts to which many of the
his
neighbourhood were driven, that he had often?e poor
rte servo
upwards of 60 of them, who came to buy small quantitieseere
of tea, before he sold a pound of that article. These had
all to contribute their share of the indirect taxation. He
could conscientiously say that the indirect taxation paid

by the middle and labouring glasses on the every-day ne-
cessaries of life averaged from 3i to 40 per cent., and on
some articles it was as much as IC3 per cent. He was
certain, if it were the rule, instead of the present mode of
indirect. taxation, to send collectors round and make
monthly or quarterly demands for a specified sum of mo-
ney for tea tax, and so on, the people, would never for a
moment tolerate such imposts. In hi 3 own case, as a small
tradesman of 41 years' standing—and the
same might be
said of thousands of others- if he took the average of as-
sesSments to the local taxes made upon him during that
p ?nod at 161. a-year it amounted. to 4961 ; if direct taxa-
tion paid upon the indispensable necessaries of life be ad-
ded, 20/, a-year, that would make 6201., making a total
of 1,1161. Could it be wondered at that with the compe

tition of the day, And such sums abstracted from men like
himself, that our workhouses, prisons, and lunatic asylums
had so many inurt4es, who were respectable, industrious
trAdes persons atone period ? The collecting income tax
irons men situate like himself, and the extent to which the•
industrious poor were subject to indirect taxation of the
common necessaries of life, were, producing a serious
amount of dissatisfaction on the minds of the people, which
ha was convinced would'sooner or later be exhibited in
some striking manner.

The CHANCELLOR of the EXCHEQUER—With regard to
the question of the pressure of the poor-rates in parishes
where there is a large population, that is a necessary con-
sequence of the present parochial system. It is true.that
in St. George's, which is a rich parish, the poor-rates are
considerably lower than in St. Clements' Danes, in which
Mr. Gannon lives ; but many people think it is essential
to the present system of poor laws that the taxation should
continue parochial. Proposals have been made -.parti-
cularly with regard to to wns—to extend the area of tax-
ation, but all such proposals have met with great oppo-
sition. .Each parish bolds to its own separateness and to
its exclusive right to manage its own affairs; and every
other
,plan has encountered many difficulties. As to taxa-
tion on tea and sugar, as well as income taxation, the taxa-
t on of thecountry must either be direct or indirect. You
must either go on income or you must go on articles of
general consumption,—such as tea, sugar, beer, spirits,
and the like,—or must resort to both those means of taxa-
tion, as now arranged; but at present it does not fall on
the principal articles of Consumption. There is no tax on
bread or biscuit ; on meat, dry or salt ; fish, dry or salt ;
native fruit, or vegetables. These are staple articles of
food; and if a man could oonfine his means of subsistence
to them he need not necessarily pay any taxes. But if Mr.
Gannon's views were adopted I fear the unavoidable con-
sequence would be, not that the income tax would be
lightened, but that it would be necessarily aggravated. .
Mr. WILOHER and another member of the deputation
also briefly addressed the Chancellor.
Mr. HAYMAN called his attention to a case of great
cruelty in connection with the income tax towards one
Edward Walker, 1, Mary-street, Bromley, who accompa-
nied the deputation. Mr. Walker stated that he had a wife
and four young children (the eldest 12 years of age) ; that
he kept a small chandler's shop, his returns not exceeding
31. 10s. per week, the profits upon which were never more
than 10s. ; that the value of his stock was under 203.; and
that he had no other means whatever for the support of his
family, save by casual employment in the docks. On a re-
cent occasion he waited for 21 consecutive days, from 7 ii
the morning till near mid-day, without getting one hour's
work, and on the 22d (lay was employed five hours, at 41.
per hour. He solemnly declared that the entire profits of his
shop had not been more than 261., nor his other earnings
more than about 101., making in the gross a sum not exceed-
ing from 36/. to 40/. per annum during Use whole of the
last and present year, and yet he had been charged income
tax on 1001. per annum. He had made these circumstances
fully and repeatedly known, both to the local commissioners
and the Board of Inland Revenue, and he had, neverthe-
less, been adjudged unworthy of relief, and ordered to pay
the amount-41. 15s. 10d. Mr. Walker added he was in
hourly expectation of having his goods seized and his fa-
mily turned into the streets, being entirely destitute of the
means of paying any portion of the tax.
The CHANCELLOR said he knew nothing of the ease of
Mr. Walker,beyend what had been related to him ; but he
would cause inquiry to be made into it. That was all he
v
eonld do at present.
The deputation then retired.

MR. ROEBUCK AT THE SHEFFIELD

SCHOOL OP ARTS.

The new school in Arundel-street, Sheffield, was inau-
gurated on Monday evening by a conversazione, at which

one of the most brilliant assemblages was present ever
witnessed in Sheffield. Th`e different rooms of the build.

log were deo rated wi.h paintings, statueq, and photo.
graphs, kindly lent for the occasion by gentlemen resid-
ing in the neighbourhood. Amongst those present were
A. Roebuck, Esq., M.P., the Mayor, the Master
Cutler, and the Rev. Canon Sale, D.D. The ladies were
in full dress.

Precisely at half-past eight Mr. Roebuck entered the
elementary school, where the great bulk of those
assembled had congregated for the purpose of hearing
an address from Lim. He was greeted with warm
applause.

Mr. ROEBUCK said—Ladies and gentlemen,
• • we are met
here to celebrate, I think, a great event in the history •F
Sheffield; for I believe we have met here to celebrate the
erection of this building, which, in my opinion, marks the
transition we are about to make in placing the every-day
avocations of life within the sphere of art. By so doing
we not only elevate the common transactions of life, but
we add very much to our happiness thereby. It seems
to me that in the mere making of one's livelihood there
is something usually attendant ,tbat is not favourable tl
the elevation of our thoughts and feelings. But if we
can maim) that which is the daily habitude of our days
and our existence the means of raising our feelings and
thougbts, and creating in us something that elevates our
fieiings as men, we do much not merely to exalt our
nature but t‘i increase our own happiness. And believe
me when I tell you that there is something in all that
appertains to art of such a perennial and ever& winv
nature that it never pails upon the senses--never in any
way diminishes in its power of exalting and blessing hu-
manity ; and, therefore, if we make it the daily avocation
of our lives we do much to exalt the nature of man and

increase our own welfare. This may appear to you a
somewhat fine-drawn and sentimental view of things ;
but I speak to you as a practical man—one whose whole
existence has been passed in the turmoil and amidst the
boiling, upstirring springs of life. My life has been that
of ore who has had to combat with his fellow-men ; and
I have found that that which has brought solace to my
life has been art. (Applause.) For though I am a
humble pupil of art, still lam an adoring pupil. I love
her for her goodness to me. I love her for her elevating
ph experienceere_
my
(Ap-
plause.)tothi3Be
wAhloyselifleo—tsaanrde Icaspsteaiknfaro
influence upon the human race to which I belong.
r ffm' le
rye no tw ns
life has been, as I told you, to combat ; and the great
business of my life has been to overcome opposition. If
In that I had been left alone—deserted as it were—
allowed to support myself by my own individual energy
—I should have had nothing to support and solace me.
But. because it was my fate to have good instructors,
those whom I love and reverence, and whose re-
collection I shall ever cherish, they raised in me
the feeling that art was to me that which would
render life cheerful and happy ; and because they have
thus taught me I have passed away and forgotten
the turmoil of life in that which has been to me
the solace of life. 'I would say, also, that this building
exhibits to us that we are.about approaching a new era
fu t'he town of Sheffield—for this building has been raised
mainly by the exertions of the manufacturing classes of
this town. Sorry am Ito say that there has not been
that assistance giver. to the erection of this great build-
ing by the working classes which I had hoped and ex-
pected ; but my expectations wore based upon reassns
which my experience ought to have told me were baseless
and unfounded. The working classes have been told
that the manufacturing class—and by that I mean the
master manufacturers—have an interest hostile to their s,
and the consequence has been that when they have come
to them they have been looked upon with suspicion and
jealousy. The answer made by this building is complete.
(Hear, hear.) What dues this building show ? It shows
that there is foresight and generosity in the employers
of labour. They have not come here for their own per-
sonal profit ; but they have said to themselves—and I
congratulate them upon having made this discovery—
that by elevating those they employ, they elevate them-
selves and the country to which they belong. (Cheers.)
And let me say we are deeply indebted to the ladies of
this town. (Applause.) Not to my surprise has been
their conduct, for invariably have I found that, in the
good race of humanity, intelligence, and kindness, my
fellow-countrywomen have ever been foremost. (Ap-
plause.) No man more than myself has reason to speak
as lof the sex. As the ni ther, as the wife, and as the
daughter I have known them ; and in all their conditiens
of my lite. They have shown themselves foremost in
raising this great building. They have shown themselves
ready to aid and assist all that their husbands, brothers,
and fathers designed, and. they have been most effective
in their aid ; and in the name of this association I take
leave to thank them most heartily for their assistance.
(Cheers. It is usually supposed that this building is in-
tended simply to advance what is called the manulactur-
it; g industry of Sheffield. Now, I take leave to differ from
that opinion. I believe that the object of this institution
is to raise and exalt the whole population. (Cheers.) And
by so doing, as a consequence derivahl- from that, I
Rave this itistitutionwill benefit the manufacturingindustry
of Sheffield. How will it do this ? By improving the
taste of all. Wonderful as your feats have been, great
as I believe yens power is, there is something about
the productions of English manufacture which is want-
ing. What is that something ? It is that ennobling in-
fiuence of which I have spoken—namely, the influence
of art. I believe lam touching upon a matter some-

what unpopular ; but you know it is 'not my habit to
eonsiliate,popularity .(Cheers and laughter.) The truth,
however unpalatable it May be, somehow or other hap,
pens ever to fini in myself a very unworthy, but a
hearty expositor. Now, I believe that all that all that
has distinctuished Sheffield has been great energy, great
poWer, and application of will to the subduing of na-
ture. You have sent your goods over the whole face of
the globe, and I believe that some discoveries lately
,node in the veil centre of Asia hate brought to, light'
works in, iron with the name of Sheffiald thereon written.
But in Spite of that there has always been something
that haat operated as a drawback. What is that some-
thing ? is this7-that you_have consulted anything
but nature. you have consulted anything but the
principle's 'whieh ought to dictate to those working in
that art. Ido not care what may be its application—
Whether to the erec'ion of this building, or to the work-
ing of a tea-pot, or to a cream-k-g
—there is the same

principle at the 1.),,tt0m. That princilde you cannot
[earn or discover without thought r careful c-nsidera-

tidn. T at principle you can 'learn here; and among
the gentlemen who conduct the la,hodris of this school I
am sure you will find apt leaders, leading you on and
guiding you to this principle, which is requisite f r tho-e
who work in this matter, I do not care what it is, of art.
by which you are to •btain the,suffrages of Mankind. I
believe that the gentlemen who conduct this school
have in themselves some knowledge—great knowledge
of this principle. I will not now—tar be it from role
so to do—enter into any metaphysical discussion with
them or anybody, but I believe there is et the
bottom the well-spring by which all that is great
'in art is supplied. This principle they know ; this
principle they will impart to the labouring population of
this town, if that lebouring population will come and
receive it. Ladies and gentlemen, I will not detain you
further. lam certainly not much given to dissertations
of this sort. As I told you at the commencement, my
life has been an antagonism, and if there had been ad- -
enemy before me I should have been much more ready—
(hear, and laughter)—in dealing witri hint than I ale in
being an expositor of the principles I have endeavoured
to set before you. (Loud applause.) Mr. Roebuck then
'resumed his seat, but rose again in a few moments and
said—l am about to call upon Mr. Cole, who tells me he
is about to act an unpopular part, beeau.e be appears as
a supporter, or at' least as a repreeekatrve 'of the Go-
vernment. But we are all very loyal people here, and I
beg to assure him that, as far as I am concerned, he is
not unpopular, because be conies to do a good thing.
Mr. Come of the Government Department of Science
and Art, testified to the pleasure he felt at seeing so noble
an institution arise as that in which he then spoke, and
towards which not a shilling of public money had been
devoted. He said that it was necessary for the town to
raise a further sum of 2,0001. in order to free the insti-
tution from debt. If they,iiid not do that it would stand
in debt and difficulty, and hereafter, in all probability,
impose upon their representatiee the necessity of going
to beg for it (not that Mr. Roebuck was at all like:y to
go and, beg for it: he would rather bully)—(laughter)—
of going to the Board of Trade and 'saying to the Board
of Trade, "The people of Sheffield laa've exhausted them-
, selves of all their energies, for God's cake come and help
them ;" and he did not know whether the hon. gentle.
man would not propose in Parliament a grant of 2,0001.
in aid of the school. He trusted, however, that they
would themselves raise the money, and not plats either
of their members in that situation. He mentioned with
much satisfaction the high position which the pupils
of the Sheffield School of Art attained in the late
competition for prize medals, and added that he re-
gretted that. he could not now produce those medals
fur distribu.ion ; for it did so happen that an accident
had -occurred last week which prevented this, the
die of the reverse of the medal having broken in the
operation of striking.
Mr. Ronsuox again rose and said—Ladies and gentle.
men, before I proceed to perform the te-t of my duties
this evening, I beg to assure my hon. friend that in rue
he will find not at all a person who is likely to bully him,
and certainly not a person who is likely to implore him
t, do anything. (hear, hear.) I believe that the people
of Sheffield are able to do for thenis-lves what their own
interest requires. If their o,n interest points out to
them—and when I use the words their interests, I mean
an enlightened interest—the necessity for this building,
they will assuredly not fail to suppy means for comp.-t-
-in the undertaking. My bon. friend has said that you
have received no aid from Government. The only thine-
which Government hail to do was to provide the medal's
—and that bas not been done. (Loud laughter from all
parts of the room.), New, I must say that that, has not
surprised me. (Continued laughter.) I know some-
thing of Government, and I am not surprised at ail.
failure. (Applause and laughter )
' Mr. Roebuck, aided by Mr. Young Mitchell, then
proceeded to distribute some of the prizes, and to an•
nounce the remainder with the names of their recipients.
This part of the proceedings appeared to excite the live-
liest interest, which was attributable in no small degree
to the manner in which the hon. member for Sheffield
discharged the duty assigned to him.
Dr. Betallsorr proposed, and the Mevon seconded, a
rote of thanks to Mr. Roebuck for the part he had taken
'in'the proceedings of the evening. Tnis was carried by
acclamation, and acknowledged' by the hon. gentleman
in a very few remarks, in which he emphatically etated
the pleasure which he, had derived from what he had
witnessed in connection with the occasion.

Some time subsequently elapsed before the company
departed from a scene which had evidently afforded the
greatest satisfaction to those who had the privilege of
witnessing it and taking part in the proceedings of the
occasion.

Naval and MlMaly inteingen4e.

Directions have been received at Chatham by Captain
Allen, in charge of the stores which were brought horns
from Kertch by the Turkish Engineer Corps, and depo-
sited on the gun wharf, to deliver the entire stores, with
the exception of the large pontoons, to the Royal En-
gineers, with the view of their being placed in the.
stores belonging to that corps. Since the articles
have been lauded at Chatham they have been unJer
the sole charge of Captain Allen, and have
been employed daily in examining and cleaning
the various stores, to prevent any serious effects result-
ing from their exposure to the weather. Immediately on
the arrival of the order at Chatham for the removal of
the stores to the Roy! Engineers' Barracks preparations
were made for their delivery to the officers appointed to
receive them, and they are now in course of being re-
moved to the south gun-shed at Brompton Barracks,
where they are to be deposited. Oa opening the casks
and boxes in which the harness, tools, and other articles
were deposited in the summer, it was found that they had
not suffered in any degree from the effects ~1 their long
exposure in their partially unprotected state, care having
been taken to oil and cleanse from damp every article
separately before it was deposited in the place assigned
to it. The pontoons will remain on the gun-wharf, ow-
ing to there being no place large enough to receive them.
The Duke of Cambridge having consented that a num-
ber of the invalid soldiers at the Military Hospital,
Chatham, should be sent to Bath for the purposes 01
undergoing a course of medical treatment in that city,
arrangements have been made for stationing invalid
troops in that neighbourhood. A par yof invalids se-
lected from the 32d, 37th, 45tb, 61st, 83.1, and 84th Re
gitnents left Chatham yesterday for Bath in charge of
Assistant-Surgeon Cyras Daniell and a wardmaster of
the Medical Staff Corps. As soon as they have suffi-
ciently recovered they will return to Chatham, when
another party of invalids will be forwarded to that city.
The following officers have joined their respective re-
giments at Chatham, for the purpose of taking the com-
mand of their depots at the Provisional Battalion, viz.
Captain J. V. H. Montagu, 10th Regiment, and Captain
F. Rhodes, 27th Enniskillens.
The Star, 8, Commander A. Boyle (1855), was paid off
at Chatham yesterday afternoon, after being in commis-
sion lour years, during which time she has been twice to
the southeast coast of America and the Falkland islands
and back, besides being stationed for a considerable
period in the Rio de la Plata, where she did duty as the
senior officer's ship. During the time she has been in
commission the crew have been very healthy, and but
few deaths occurred on board. Two men were acciden-
tally drowned, and one of the crew was killed by falling
from aloft. The Star will be placed in ordinary at Chat-
' ham, and, as she is a very old ship, it is not expected
that she will be again commissioned.
The Resolute, Arctic vessel, has been entirely stripped
at Chatham, and her rigging removed. She is moored off
the dockyard, in charge of tne warrant officers, and as
soon as a place has been assigned her she will be attached
to the fleet of vessels lying in ordinary.
The Poietisrs, 74, at Chatham, has been towed d. wn
to the dockyard, for the purpose of being taken into No.
4 dock, where the shipwrights will this day torn!negice
breaking her up. This vessel was guardship of the or-
dinary at Chatham for several years, but is now too old
fur further service.
Mr. C. T. A. Noddall has been appointed matter to
the Victory, flagship at Portsmouth.
The Salamander, 6, paddlewhed steatnsloor, Corn. G.
T. Meehan), now in the fitting basin at Sheerness for re-
pairs, will not be ready for sea until the Ist March nsr.
Most of her defects are topside damages, received frwm
stress of weather while in search of the missing ships
which belonged to Dundee.
An Admiralty order has arrived at Sheerness to receive
the Pembroke, 60-gun screw steamship (for c...astguard
service at Leith) for the purpose of her being examined,
she having been on shore on her passage round from
Devonport to Leith. A court martial is ordered on board
the fiag.hip Waterloo, 120, Capt. Lord F. Kerr, to try
Capt. J. Fraser, and the officer of the watch at the time
the ship took the ground.

REWARD FOR MERITORIOUS SERVICES.
The Board of Admiralty, in considflaton
lof th
meritoriou, services trtquentiy rendered by ieute- e
nants etnpl.yed as AdJuraity agents on board
contract steam vessels, have det,- mined to award an
annual promotion to the rank of Commander on Rest rvtd
halt-pay if any lieutenant should be recommend d
by
the officer conducting the packet service at Southampton
on the ground of general good or special service.

[P tiltelt 40. TAM PE! SD.

R(JYAt FREE HOSPITAL.

The annual meeting of the governors of this hospital,
established upon the principle of admitting all applicants
of relief without letters of-introduction., was held at the
hoipita4, in Gray's-inn-ane, yesterday ; Mi. Halswell
presided; supported by the Rev. J. B. Owen, Captain
-Galetiller-Des,- Marsden and O'Connor, Messrs. Hooper,
Nelson, Bowler, T. H. Wakley, Weldon, Cooke, De
Meric, Thomas Carr Jackson, Alex. Marsden, Finer,
Wane, Pope, Snow, Olney, Ford, Davis, &c. The re-
port said= •- - - • •• -
"In presenting the 29th annual report, the committee
are happy to Congratulate the subScribers on the steadily
iocreasine progress of, the hospital in its usefulness to
suffering poverty, and in the confidence and favour of
the public. The handsome and commodious new wing
erected as a memorial to his Royal Highness the late
Dske of Sussex, was formally opened in June last,
by the Right Honourable Lord Leigh ; the auspi-
cious event being celebrated by a banquet, hold in
Freemasons'-tail, the financial results of which netted
the munificent earn •of 1,0101. to the charity. The
committee acknowledge with the most profound and re-
spectful gratitude the receipt of an additional donation,
during the past year, of 1001. from her most gracious
Majesty the Queen, and also a liberal contribution from
hie Royal Highness the Duke of Cambridge. The com-
mittee are glad to state that frequent instances occur, in
continued demonstration of the wisdom and benevolence.
of the principle of uninterrupted free admission day and
night, on Which the institution was founded, and to
Which it has consistently adhered. Its example in this
respect was sub,equently adopted to a limited extent in
other hospitals, though in none other, as the committee
believe, was it the rule, or even the exception, unless in
cases of accident., until the Royal Free Hospital em-
'barked upon the principle, relying upon an enlightened
public philanthropy to enable them to maintain it. The
committee most respectfully express their conviction,
f uncle i upon the experience of nearly 30 years, that the
srtem of free admission of patients is the only effective
mode of dealing with the combined :nisi trtune of disease
and destitution: The committee are content so take
their stand upon this principle, and are encouraged in
their strong itnpre-sion of its accuracy by the yearly
increasing confidence in, and public support of, the hos-
pital in which it is embodied. It is a great sati-faction
to this committee to put upon record that during the past
year a larger number of cases of sickness have been
mom e or less relieved than in any preceding year of the
existence of the charity. The number of in-patients ad-
mitted during the year 1856 amounts to 844, being an
increase of 42 as (simpered with the return for the year
1855 The out-patient S for the name period were
43,443, being an increase of 4.354 cases over the
corresponding period for the preceding year. The tetel
number of patieAe of both vexes for the year 1856
amounting to 44,287—the largest number of sick cases
relieved ti urine any one year since the commencement of
the charity. The donations of the past year (including
the contributions at the inaugural banquet before referred
to) amennt to 3,1991. 6s. 3d., exhibiting an increase of
1,310/. lls. Bd. over the previous year. The annual
subscriptions, up-in which the charity more directly de-
pedde- as a less precari ius means of subsistence, and
which the committee anxiously desire to see further ex-
tended, have reached an annual income of 1,5001., show-
ing an increase of 451. over the previous year. The
legacies derine the past year amount to 4,5851. 2e. 7d.,
being 1,9261. Be. more than the year preceding. Tye
totatincome of the year from all sources is 9,3161. ss.
6d., out of which sum, after payment of numerous cur-
rent charges of the hospital, ind a cmsiderable amount
(1,300/. i for the new building (of which 5,2001., includ-
hie 1,6001., the amount of the Sussex Fund, were paid
in 1855, and there is still owing 6001. to the builders),
the sum of 4,1441. 15s. 6d. has been applied towards
the liquidation of outstanding liabilities. The committee
venture to press the strong claims of the institution upon
the liberality of the public, that they may ere long be
enabled, by a final discharge of debts still unsettled, to
appropriate the entire annual receipts to the exclusive
and more extended benefit of the sick and suffering poor.
Tne practice of bestowing small sums of money and
articles of clothing on wholly destitute patients when
leaving the hospital is still attended with very
gratifying result., particularly among the class of un•
fortunate females, who in many instances have been
restored to their families or to situations of respectable
service, through the instrumentality of the officers of this
charity. Money is also given to out patients, who from
their destitute condition require immediate food, and
who, .from want of room, cannot be admitted into the
wards on the day of their application, The limits of this
report preclude the committee from any detail of the
many interesting, and even afecting shapes in which the
poor and the labouring classes exhibit their gratitude
and confidence in the management of the charity. It
may, however, be mentioned that scarcely a week passes
without considerable sums in pence, and even in farth-
ings, being found by the Weekly Board in the hospital
boxes, deposited there by the poor as they pass the gates,
under circumstances of secrecy, which touchingly illus-
trate the true canon of Christian charity, " not to let the
left hand know what the right hand death." In one
instance during the last year, a poor mechanic loft a
brown paper parcel at the gates of the hospital as he
pa-Red on to his daily labour, containing his watch,
which was still ticking, as if the self-denying oblation
had been as suddenly conceived, as promptly executed ;
the name of the large-ht-arted donor being known only
to Him ' who seeth in secret, and rewardeth openly.'
The committee at the same time gratefully acknow-
ledge the frequent sums in notes, gold, and silver,
which are deposited weekly in the same boxes, and
they heartily congratulate the governors and friends of
the hospital on its continued success, and on the pros-
pect of still more enlarged usefulness to the cause of
' suffering humanity, consequent upon the occupation of
the new and commodious wards in the new wine of the
hospital. In addition to which, greatly increased ac-
commodation has, at a large outlay, been afforded to the
out-patients. The committee rely upon the voluntary
and generous support of the public to enable them, as
their almoners, to administer medical relief to the large
nun-Aber of destitute fellow-creatures, who are constantly
imploring assistance at the gates of the hospital."
The report was adopted, and a variety of votes of
thanks carried, not f irgetting one to Dr. Marsden, the
benevolent projector of the institution.

STATE OF TRADE.

MANCHESTER, JAN. 27.

For long cloths, T cloths, and the better class of print.
ing cloths there is a good demand at fair prices, the
firmer tone of the cotton marl, et having imparted soihe
additional strength in these goods ; but in shirtings and
other cloths, suited to the market of India and China, the
market is not only depressed, but great irregularity pre-
vails as to prices. Yarns are much the same as last
week, with a moderate business of a miscellaneous cha-
racter, adapted to most markets, but without any trans-
actions of moment for any quarter. The finer qualities
are in better demand than others, and being rather scarce
are firmer in price.
Messrs John Stagg and Co. report:—" As regards India
and China goods the market continues in the same dull
and inactive condition, and the tendency of prices is
slightly in favour of buyers. In nearly every other de-
partment of the market we have to report a moderate
demand, and in consequence of the slight advance in the
Liverpool market a somewhat firmer feeling on the part
of producers ; but we cannot quote any actual improve-
ment in prices.
Messr.. G. Fraser, Son, and Co. report :—" There has
been a quiet market. Present prices evidently prevent
transactions of any extent being entered into. Our quo-
tations are without change, but there is some giving way
in prices when transactions take place."
The judgment in the case of Mr. Lowe, of Lowe and
Lowe, yarn agents, by the Commissioners in Bank-
ruptcy, has called forth some expressions of sympathy
by its severi'y, on the part of those acquainted with this
gentleman's amiable qualities and repute for high cha-
racter and integrity, the sentence being a suspension for
two years of kis certificate, which is to be of the thr I
Bass, without protection. The object has been n•
doubt to strike a blow at the system, too prevalent, of
dealing in accommodation bills, by which the commer-
cial world has suffered so much. Mr. Lowe commenced
with a capital of 10,800/. in 1854, owing to him by a
person, Walsh, who was at the time insolvent, but which
he conmidered as guaranteed by Wright, d millowner,
who succeeded Walsh in business. The balance-sheet
showed debts due to creditors, 25,8381. 11. s. 8,1. ; trade
liabilities, 72,7171. ; and for bills and guarantees to
Wright, 42.5481. 13e. 4d. ; total, 140,6041. 4s. Against
this, in respect of property, there were debts
12 amountingl4s
to 35,4921. 10s., leaving a deficiency of 105b,00_ s
of
aft
The bankrupt had kept good and correct k
of them these
his trade transactions, but had keptha e'd'uthad given these
at a time when he
lvaesnth.aTviirije
guarantees of 42,0001. for Wright,
of these guarantees for 6,0001.
.ca,
knewc
om mit,hsaiotnte)ortthhleoohkendseui_fl
9th clause of the 256th section, for con-
brought Mr. Lowe within the penal clauses of the Bankg.
ruptcy Act,
cealing the true state er
NOTTINGHAM, JAN. 27.
aohuni
sd
theseaVf
tVariigr
sh.t transactionsw. re insolvent.

. _
sanguine sq
t andur er sw ae re
m,
ahowever,yshortly l s
et ixl .
`There is not much improvement in the demand for lace
for the home nria
to
rmo sapneucftasc,
I'ec„ a hett,:r demand. There is not much doing just nu w
excellent feeling in the hosiery trade.
for export. f
ur kt
ue rt
es ,
p•
MaTrihuetrLtiU as
are getting a better price for their goons,
and the demand continues brisk. Material is enormously
high, but with a good demand manufacturers will be
enabled to secure a proportionate advance upon their
goods. The operatives in this branch are well employed
at tolerable wages.

LEICESTER, JAN. 27-
Business is quiet, and the hosiery trade, although by
no means active, is in a healthy state. We expect shurtly
to have a revival, until which time manufacturers are get-
tiug oil their stocks, and the present high rate of mate-
rial prevetit?, their increasing them. Wools are exceed-
ingly high.

LEEDS, JAN. 27.
The woollen cloth markets have been active this Lima'.
ing, and more sales would have been effected if there
had been a better supply in the market. The chief busi-
ness, however, is done directly between the raanufactur-