The Sun.
London, England, 1850-03-27 00:00:00

LAND TAX ASSESSMENT.

An extraordinary general meeting of the Com-
missioners for levying the land tax in the county of
Middlesex was held yesterday in the Sessions-house,
Clerkenwell, for the purpose of taking into considera-
tion, at the request of the Commissioners for the
Holborn division, the present unequal distribution of
this tax in the different parishes and divisions of the
metropolis, and to take such measures as might be
best fitted to effect an equalization of assessment.
On the motion of Mr. WOODWARD, chairman of
the Finsbury division, seconded by Mr. Louis, the
chair was taken by Jamer Hargrave Mann, Esq.
Mr. Lush acted as clerk to the meeting.
The CHAIRMAN said he believed that there had
been no meeting of the Commissioners of that part of
the county called in the Act of Parliament " the rest
of the county of the Middlesex," since the year 1826,
except when they were called together to select a
commissioner under the Property and Income-tax
Act. It was under extraordinary circumstances,
some of which he would briefly state, that they were
now assembled. Some time in the early part of
October last a gentleman of the name of May,
having property in the Holborn division, made an
appeal, with the view to have an alteration
made in the assessment of his property, and
what was still more important, he endeavoured to
effect an alteration in the quota levied on the pro-
perty of the parish in which he was. He availed him-
self of the assistance of counsel, whom the Commis-
sioners readily consented to hear, for though under,
the Assessed Taxes Act barristers were not permitted
to be present at appeals against the land-tax, they
were permitted to be present at appeals under the
Property Act. 'The reason of this appeared to be,
that under the Assessed Taxes Act the decision could
be repealed, but under the Property-tax Act there
was no appeal, and parties were therefore allowed to
have the benefit of counsel. The result was, that
the Commissioners having availed themselves of the
legal knowledge and great experience of his friend,
Mr. Burchell, and having given due consideration to
the clauses of the Act of Parliament relied on by Mr.
Miller, the counsel for the appellant, thought that the
view which he had taken, namely, that no parochial
assessment should be taken, but that divisional as-
sessments should be made, was not correct, and they
decided, by an almost unanimous vote, of twelve
to one, that they had not the power of
granting the relief that was required. Mr.
Miller retired dissatisfied, but not, as he
(the chairman) believed, disappointed with
the decision, and he shortly afterwards waited with a
deputation on the Chancellor of the Exchequer,
wanting to obtain relief from the Government. If
the reports in the newspapers were correct, Mr. Mil-
ler, at that deputation, had put into the mouths of
the Commissioners language which they had never
uttered, and had thereby committed a gross act of in-
justice to an honourable board. Mr. Miller was re-
ported to have said. " The Commissioners refuse to
grant relief on the ground that it would be very in-
convenient to re-assess the old divisions." That
statement had not been made on any occasion by the
Commissioners, who never had, and never would
allow, mere consideration of convenience to inter-
fere with the discharge of their duties, and other
interests of the ratepayers. The Chancellor of the
Exchequer replied to the deputation that they had
not exhausted all the remedies afforded by the
Act, and that he could not, therefore, give them any
assistance. The Chancellor of the Exchequer could
not have given any other answer, for he must have
felt, that if the Commissioners had refused relief
merely on the score of convenience, the appellants
might have gone to the Barons of the Exchequer, in-
stead of to the Government, for redress. In conse-
quence of the reply of the Chancellor of the Ex-
chequer, the party had made another appeal to their
board, forgetting that, according to the Act, when ap-
peals have been once decided they cannot be reheard.
But, considering the importance of the question, the
Commissioners of the whole of Middlesex had been
called together that day to see if they could not afford
the relief which the Holborn Commissioners could not
give. It was another object of the meeting to con-
sider whether it was not the duty of the Commis-
sioners to have an annual meeting of the entire body.
He requested that any resolution that might be pro-
posed should be in writing, and concluded by hoping
that they would come to a determination which, if
not satisfactory to the parties, would at least enable
them to go with a good case before Parliament.
Mr. COPPOCK quoted the 38 Geo. 111. c. 5, and 54
Geo. 111. c. 173, s. 142, to prove that it was the duty
of the Commissioners to meet together once every
year, on or before the 30ch of April. This course
was necessary to legalise the making of a land-tax
ab initio, and he fearlessly asserted that without such
a meeting they could not enforce the payment of any
assessment of land-tax.—(Hear, hear, and murmurs.)
In order to bring the case fully before the Commis-
sioners, the speaker then entered into a detailed exa-
mination of the various Acts relating to the land-
tax, from the 4 Will. 111. c. 1, when the present
form of the land-tax was substituted for the more
sc3ustacigeees,.
c.p6aori,oiNd,ihceanl
ancientm assess-
ments, t
sdownh ydla es
gtoihe
from being an annual one, was made permanent, and
subject to redemption by the landowner. He then
showed the great inequality of pressure with which
the land-tax weighed upon the different parishes and
divisions of the metropolis. 'The sum to be raised
from Holborn division was 13,6291., while that to be
raised from the wealthy Marylebone, which was sepa-
rated from Holborn in 1806, amounted to less than
6001. The law, he contended, gave the Commissioners
the power of making a new assessment, so as to make
the tax more just ant equal. Mr. Wood, the chair-
man of the Inland Revenue Board, stated the present
custom to be " to copy the amount of assessment
made from year to year from previous assessments,
unless in case of appeals the inequality rendered it
necessary to make a new settlement." That custom

arose from the false notion that the Act of Parliament
bound them down to a certain assessment which they
could not alter. The hardships arising from this
uni-
form assessment had now been suffered for a consider-
able period; but length of time did not legalise in-
justice, and it was now in their power to apply a re-
medy. He concluded by moving :—" That the un-
redeemed portion of the land-tax, payab'e by that
part of the county of Middlesex, which, by Act of
Parliament, made and passed in the 38th year of King
George 111., c. .5, is charged with the sum of
107,6021. 1 ls. 7d., be re-assessed by an equal pound
rate upon all property liable to the tax, within every
hundred, lathe, wapentake, rape ward, or other divi-
sion within that part cf the said county."
Mr. STALLWOOD seconded the motion.
Mr. OFFER stated, in illustration of the unequal
distribution of the land-tax in different districts, that
there was a street in Wapping, one side of which was
assessed at above 35., while the other side of the same
street, happening to be included in the parish of St.
George-in-the-East was assessed at 6d. Let them
look again at the vast disproportion between 30,0001.,
the assessment levied on the Tower Hamlets, and the
500/. or 6001. raised from Marylebone. He admitted
that they could not alter the quota named in the Act
of Parliament, but he thought they could alter the
assessment so as to distribute it equally over all the
parisbes.—(Hear, hear.) He conceived that the re-
demption of the land-tax was one of the greatest
blunders ever sanctioned by the Legislature. In the
Tower Hamlets, whenever a house fell into decay,
the landlord redeemed the tax before the house was
re-built, and consequently a larger sum was required
from the rest of the division ; and if the present sys-
tem continued, the result would be, that the assessed
landlords would throw up their freeholds rather than
be subject to a tax so heavy, that no amount of rent
that they could obtain would repay them.
Mr. PAYNE, coroner, denounced the present system
of assessment as iniquitous, but he thought it impos-
sible for the Commissioners to take any steps towards
remedying the evil, until it was ascertained whether
they had the power under the present law to do so.
In the case of "The King v. St. Paul's, Covent-
garden," in which relief was sought for from an ex-
orbitant assessment, Lord Mansfield said, " There is
great hardship in this case, but the law is clear and
decided, and we can give no relief. We have no au
thority to make any change in the assessment, al-
though we are convinced that considerations of
equity require that the change should take place."
He (Mr. Payne) thought that that opinion of Lord
Mansfield was decisive against the view of the powers
vested in the Commissioners taken by Mr. Coppock,
and he should, therefore, move as an amendment,
that it be referred to a committee, to consider whether
the body of the Commissioners have the power to
make any change in the assessment, and to report
thereon to the Commissioners.
A COMMISSIONER seconded the amendment.

Mr. RAMSDEN feared that, if they sanctioned the
original resolution, numerous protests would be made
against it unless it were fortified by a legal opinion.
He approved of the appointment of a committee, but
was at a loss to know how its expenses were to be
paid.—(Hear, hear.)
Mr. LOVELL said the evil was not confined to Mid-
dlesex, but extended over the whole country.—
(Hear, bear.) The question was mixed up with so
many difficulties, that he did not think there was
any adequate remedy except a declaratory Act of
Parliament, which should cover all England.
Mr. H. POWNALL said that the objections to the
present mode of assessing the land-tax had not
emanated from the present generation, but were almost
contemporary with the Act by which the tax was
established, convincing the public mind more and more
of the necessity of some change. He could not entirely
agree either with the motion or the amendment which
had been proposed, and he would therefore move that
—" Whereas much dissatisfaction is expressed by
the inhabitants of Holborn and other parishes in Mid-
dlesex, and much difference of opinion exists as to
whether the Commissioners have the power to alter the
quota and assessment of the land-tax, resolved, that
the Commissioners petition Parliament for an Act in
which their powers shall be more correctly defined,
and that a committee be appointed to carry out that
object."__

Mr. WOODWARD seconded the amendment.

Mr. CorrocK having briefly replied,
The CHAIRMAN put Mr. Payne's amendment, which
was lost by a majority of 25 to 18. The original
motion was also declared to be lost, 14 hands only
being held up in favour of it. Mr. H. Pownall's
amendment was carried by a majority of 43 to 9.
A committee wat then appointed to take charge of
the petition to be presented to Parliament, consisting
of Mr. IL Pownall, Mr. Coppock, Mr. Payne, Mr.
Elliott, and the chairman of the divisional boards of
Commissioners. A vote of thanks having been passed
to the chairman, the court then adjourned to Thurs-
day, the 4th proximo, when the question of the assess-
ment of the tax fur the present year will come under
consideration,

PARLIAMENTARY DIVISIONS.

From the Votes and Proceedings of the House of Commons.i

TUESDAY, MARCH 26.
TilE ROYAL ACADEMY.

Motion made, and Question put, " That there be laid
before this House an Account of the Receipts and Expendi-
ture of the Royal Academy of :Arts each year since 1E36,
with a detailed statement of the sums appropriated to
salaries, and to the various general and incidental purposes
of the Establishment; also, the amount of money funded,
which, in lac, was 47,0001. Th• House divided:
MINORITY—AYES, 19.
A.rlcwright, G. Barris, Richard Stuart, Lord D.
Brotherton, J. Henley, J. W. Thompson, Colonel
Cobden, Richard Kershaw, James Walmsley, Sir J.
Divett, Edward Meagher, Thomas
Duncan, Viscount Mullings, J. It. MLLES.
Duncan, George Peto, Samuel Hume, .Th.seph
Greene, John Balwey, Colonel E wart, William
Ilan, Sir B. Stanley, E. 11.

MAJORITY—NOES, 47.
Armstrong, R. B. Forster, Mathew Pelham, D. A
Bellew, It. M. French, F. Plowden, W. IL
Berkeley, Henry F. Fuller, A. E. Power, Nicholas
Blackall, S. W. Gordon, Admiral Price, Sir Robert
Boyle, Colonel Gore, W. R. 0. Scrope, G. I'.
Campbell, W. F. Grace, O. D. Shell, R. L.
Coles, It. U. Gretna, Charles W. homerville, Sir W.
Cowper, W. P. Grey, R. W. Spooner, Richard
Craig, Sir W. G. Hayter, W. G. Talbot, J. H.
Dawson, T. V. llobhouse, Sir John Townley, R. G.
Duncombe, 0. Lewis, G. C. Tufnell. 11.
Dundas, Admiral M'Cullagh, W. Wilson, James
Dundas, Sir David Morgan, 11. K. G. Wodehouse, Edmund
Dunne, Colonel ' Newdegate, N.
Ebrington, Viscount Norreys, Sir D.
Elliot, John O'Connell, M. J.
Fairer, James Parker, John

TILLERS.
Hawes, Benjamin
lloward, P. IL

MISS EMMA STANLEY'S
MUSICAL AND DRAMATIC MELANGE.

Miss Emma Stanley, the actress so long a favourite
with the audiences of the Princess's Theatre, gave
last evening, in the Princesss's Concert-room an en •
tertainment in the nature of a monologue, interspersed
with music. The intelligence and versatility of this
lady, so often displayed on the stage, fully justified
her in the somewhat bold attempt to entertain an
audience with a performance of this kind, in which
so much address and variety of talent are required, in
order to keep up attention without factitious aids.
In all that depended upon herself, Miss Stanley was
most successful. Her manner was piquant and self-
possessed, without effort or obtrusiveness, and she ex-
hibited great skill in the ease with which she glided
from one subject to another, from anecdote to illus-
tration, from the didactic to the satirical and the mi-
metic. She might have had provided for her materials
more pointed and racy, but such as they were she cer-
tainly made the most of them. These dramatic and musi-
cal monologues have usually the same general charac-
teristics/There is always too much lamentation over the
neglect of the native drama for the sake of foreign at-
tractions, and too little illustration of that indigenous
talent which;when displayed, is quite as much appre-
ciated in this country as in any other. Miss Stanley's
delivery of what she termed her " explanatory and de-
precatory prologue" was very pointed 'and graceful--
indeed, this formed the best feature in the literary
portion of the entertainment. In her stage anecdotes,
chiefly of contemporary managers, actors, and ac-
tresses, among whom were an " eminent" tragedian
and the charming Anna Tbillon, were very happy;
and in an air from the Ambassadrice, sung with a
happy imitation of the French accent of that delight-
ful vocalist, Miss Stanley commanded an encore. In
the second part there was a clever sketch of Rachel, and
Miss Stanley exhibited her versatility and mimetic
powers in some happy imitations of national charac-
teristics. Upon the whole, we congratulate this lady
on having made a very successful essay in a kind of
performance requiring, more especially in her sex, a
rare combination of courage and tact.

THE ART-UNION OF LONDON..—..Crowds have been
rushing into the office in the Strand daring the last two
or three days to obtain the engraving of " Sabrina,"
the delivery of which began on Monday last. Maclise's
fine illustrations of " The Seven Ages" are all engraved,
and in progress of printing. A medal in honour of
Bankes, the sculptor, has been determined on. The
council have selected a fine antique tazza from the
British Museum to be produced in cast-iron. The bas-
relief of Christ entering Jerusalem has been very suc-
cessfully engraved by the ruling process (or anaglyp-
tograph, and is ready for press.—Some time ago Prince
Albert directed the council to have prepared tor him a
set of the bronzes and statuettes which have been issued
by the Art-Union. This has been done, and last week
one of, the officers of the society accompanied them to
Buckingham Palace, when his Royal Highness was
pleased personally to express great satisfaotion,—Builder.

The lion. Donald Hugh Mackay, born Deoember
31, 1780, was second surviving son of the Hon. George
Mackay, of Skibo, M.P., in 1754, for the county of
Sutherland, and afterwards Master of the Mint of Scot. „-
land, by Anne, third daughter of Eric Sutherland, only
son of the attainted Lord Duffus, who was at first a
captain in the British, and then a flag-officer in the,:Ressian navy. He vi as nephew of Lieutenant-Genera-74
the Hon. Alexander Mackay, appointed in 1780 com-
mander-in-chief of the forces in Scotland, and brother
of the present Lord Reay. This officer entered the
Royal Naval Academy in January, 1792; and embarked,
in October, 1794, as midshipman, on board the Daedalus,
32, Captain Thomas Williams; on accompanying whoa
into the Unicorn, of 3S guns, he assisted at the capture
of the Dutch brig of war Comet, of 18 guns, as also, we
are informed, after a severe action, of the French frigate
La Tribune, of 44 guns, and 339 men, 37 of whom were
killed and 15 wounded, with impunity to the British.
After an active service of more than eighteen months
with Sir Richard Strachan, in the Ikielampus and
Diamond frigates, on the home station, he was made
lieutenant, March 27, 1798, into the Ariadne, 20, Cap-
tain James Bradley, in which ship, it appears, he accom-
panied an expedition under Sir Home Popham, having
for its object the destruction of the locks and sluice..
gates of the Bruges Canal. In the Isis, 50, flag-abip of
the late Sir Andrew Mitchell, he witnessed the'fall of the
Helder fortress, and surrender of the Texel squadron,
and commanded a tender at the capture of four
Dutch gun-vesselF, forming part of the flotilla collected
for the protection. of Amsterdam. 'Was advanced to the
rank of commander April 29, 1802, and attained post
rank January 22, 1806, and was afterwards invested
with the command of the Druid frigate, on the coast of
Ireland ; fur three months, of the Inflexible 64, fitting
! for Halifax ; of the Volage, 26, Malacca, 42, and
Minden, 74, all on the East India station, whenoe he
returned about April, 1516 ; and November 7, 1831,
of the Revenge, 78, which ship, after having been in-
termediately attached to the force off Lisbon, was put
out of commission in the early part of 1834. He was
actively employed, under the orders of Sir Samuel
Hood, in the Eastern Archipelago and China Seas,
where hia duties were of a very arduous character.
In the Malacca he co-operated with a squadron under
Captain George Sayer, in a serious attack made, in
June, 1813, upon the piratical settlements of Sambas,
in the island of Borneo. He attained flag rank June
28, 1838."
By the :death of Vice-Admiral Mackay the fol-
lowing promotions and alterations in the .Nary List
take place:—

Rear-Admiral Sir George Francis Seymour, C.B ,
G.C.H , to be Vice-Admiral of the Blue.

Rear-Admiral Sir William Henry Dillon, K.C.H.,
to be Rear-Admiral of the Red, vice Seymour.
Rear-Admiral Barrington Reynolds, C. 8., Com-
mander• in-Chief on the south-east coast of America,
to be Rear-Admiral of the White, vice Dillon.
Captain Sir John Marshall, C. 8., K.C.H., to bis
Rear-Admiral of the Blue, vice Reynolds.
Captain Henry Jenkinson (1814), on the retired
list of 1846, to be Rear-Admiral on the retired list,
but without any increase of pay.
The lien. J. Poulett is now the senior 'Vice-Ad-
miral on the list for promotion. Captain James
Erskine Wemyss (1814) is the senior captain on the
active list ; Captain Edward Sauren (1814) on the re-
tired list; Captain F. W. Beechy (18'27) comes
within the 14s. 6d. a day half-pay list ; and Captain
William Hillyar (1836) becomes entitled to 12s. 6d.
a-day.

'By- the promotion of Sir John Marshall, a captain's
good service pension reverts to the patronage of the
First Lord of the Admiralty.
APPOINTMENT.
WOOLWICH, MARCH 26.—Master-Assistant Charles
Cooke, to the Hastings, 72, flag-ship on the East In•
dies and China station.

The Widgeon steam-vessel, Captain Bullock, left
Woolwich on Saturday for Yarmouth.
The Vivid steam-vessel, Captain Smithett, left
Woolwich this morning to resume her duties is a
mail pack►t on the Dover station.

The D warf steam-vessel arrived here yesterday, and
was taken into the basin to-day, preparatory to having
her engines taken out, when she will be broken up.
The Rosamond steam-sloop, Commander Foote, is
ordered home to Woolwich to be paid off at this port.
Captain Sir Baldwin Walker, K.C.B. Surveyor of
the Navy, arrived at Woolwich Dockyard one o'clock
r.ss. to-day, on an official visit to inspect the progress
made with the Pioneer and Intrepid, screw-propelled
steam-vessels, fitting for the Arctic expedition. The
Gallant Officer was accompanied to these vessels by
Commodore Henry Eden, Superintendent of the
dockyard ; Captain H. T. Austin, C. 8., of the Reso-
lute ; Captain Ommanney, of the Assistance ; Mr.
Lang, master shipwright; and Mr. Humphreys, chief
engineer ; with Mr. Chatfield and Mr. Peake, as-
sistants to the master shipwright. The progress of
the vessels towards a finished state is now satisfactory,
although fears were at first entertained relative to the
Free Trade, owing to the delay in her being banded
over to Government. She is now, however, in an ad-
vanced state, the half of her doubling from the gun-
wales to the keel being already put on. The caulkers
employed on the Pioneer are to be paid by piece-
work, and as every caulker belonging to Deptford
dockyard has been sent here, they will soon finish
that vessel. The Resolute and the Assistance are
expected from Blackwall in the early part, or at latest
the middle, of next week, and the provisions and
other stores will soon be put on board, as they are all
in readiness.

The official report of the draught of water of the
Nankin, 50 •gun frigate, on the day she was launched,
and when taken down the river, is fourteen feet six
inches forward, and sixteen feet aft, or one foot six
inches by the stern.
A very pretty little vessel has been constructed at
Chatham from the launch of the Vernon, 50-gun
frigate, and was brought round to Woolwich on Fri-
day last. On Friday the vessel was taken to Green.
wich to be rigged by the boys there. She has been
painted to represent a frigate, and has a neat bust of
the Prince of Wales in his naval costume for a figure
head. The general impression is that this miniature
frigate is intended for his Royal Highness the Prince
of Wales.
There are three 50-gun sailing frigates being built, or
ordered to be built at Devonport Dockyard, namely, the
llcebe, the Narcissus, and the Liffey. The Liffey is
waiting orders, it is to be hoped, for screw arrangements.
There are building, also, at Devonport, three,two-decked
ships, namely, the Exmouth, 90; Algiers, 90; and Sans-
pariel, 84. Though not progressing, the St. Jean
D'Acre, 90, makes a fourth ship. Her progress is im-
peded by want of drawings. It is much discussed,
whether the Sanspariel shall be a mere sailing ship, or
have auxiliary steam power.

MORTALITY in the METROPOLIS.

NUMBER OF DEATHS FROM ALL CAUSES REGISTERED IN
THE WEEK ENDING SATURDAY, MARCH 23, 1850.
Epidemic, Endemic, and Contagious Diseases ... *l6l
Diseases of Uncertain Seat ... ... ... ... 34
Tubercular Diseases ... ... ... ... ... 170
Diseases of the Brain, Nerves, and Senses... ... 120
Diseases of the Heart and Blood-vessels ... .. 47
Diseases of the Lungs, and other Organs of
Respiration ... ~. ...
...
...
... 231
Diseases of the Stomach, Liver, and other Organs
of Digestion... 53

Diseases of the Kidneys, &c. •• ,
Childbirth Diseases of the Uterus, &e.
....

... 15
... 12

Diseases of the Joints, Bones, and Muscles
Diseases of the Skin, &c. ...
Malformations... •.• •••
... ... •.• -
Premature Birth
•.• •• •.• ••• 2g
Atrophy .•• ••• •.• ••• ••• ••• IS
Old Ago
••• ••• ... ... SO
Sudden ..• ••• ••• 31
••• ••• .••
Violence, Privation, Cold, and Intemperance ... 36
Causes not speeified ... ••• ••• ••• ••• 7

... 41
... ... 1

DEATHS FROM ALL CAUSES ...
Population Deaths 11 wrre- Deatlll
Enumerated, opoading week in the
1841. of 1849. Week.
West Districts... 301,189 . . 156 ... 131
North Districts.. 376,568 .. 221 ... 217
Central Districts 374,199 ... 204 ... 179
East Districts ... 393,067 ... 210 ... 214
South Districts.. 503,346 257 ... 277

1,026

Totals... ..... 1,948,369

... 1,046

Males
Females

... 1,026
... 620
... 506