The Sun.
London, England, 1844-03-16 00:00:00

PRICE OF SUGAR.

The Average Price of Brown or Muscovado Sugar, for the
week ending March 12, 1844, is 375. 10i d. per cwt., exclusive
of the Duties of Customs paid or payable thereon on the im-
portation thereof into Great Britain.

SPIRIT of the PUBLIC JOURNALS

FROM THE EVENING PAPERS OF YESTERDAY.

GLOBE.—Beside the great question of the Corn-laws,
upon which the landed interest is arrayed in opposition
to all the other interests of, the country, there are many
other instances of the scrupulous care with which the
landowners have obtained protection for themselves at
the expense of the other members of the community.
One of these instances was brought before the House of
Commons last evening by Mr. Elphinstone, by a motion
for taking into consideration the statutes which impose
taxes on personal property, with a view to the imposi-
tion of similar taxes on real property. Although the
motion was got rid of for the present, on a question of
form, it will be renewed in the course of the ensuing
week. By the law, as it now exists, personal property
is subjected to two imposts—the probate duty and the
legacy duty. The former is an ad valorem tax on the
whole amount of personal property of which an indivi-
dual may die possessed. The latter is a second tax
levied upon the same property, upon its distribution in
legacies, among those to whom it hai been left by the
testator, in proportion to the degrees of their relation-
. ship to the party who bequeathed to.them an interest in
it, and the amount of that interest. With the exception
of annuities; or rent charges, arising out of land, real
property is exempt from both probate and legacy duty ;
it is transmitted by bequest, undiminished in value
by any. impost, from one •generation to another !
It was by no oversight of Mr. Pitt, who, in 1796,
imposed those taxes upon property passing by will, " in
order to support a war for the protection of all pro-
perty," that land' was exempted from its operations.
The landlords—who were at that time not merely
supreme, but adsolgte—compelled the minister to con-
fine his probate and legacy duties to- personalty, and
to allow real estate to pass untouched. And having
thus, in its origin, withdrawn their shoulders from the
burden, the landed interests have, with characteristic
disregard to the complaints of the classes upon whom
it exclusively falls, resisted every subsequent attempt to
remove it altogether, or to plow a similar tax upon real
property, by which an amount would be raised that
would allow of a correspondent diminution of taxation
on some article of general consumption. Mr. Elphin-
stone showed, from returns upon the table of the House,
the great amount of duty levied by means of this
tax on personal property. The very large propor-
tion of the 'Upper llouse are landowners. In the
Lower House the landlords employ their powers
with despotic sway to secure a majority in
their interests. . With such facts before them, is it to
be wondered at if the people impute to Parliament that
they have passed laws, not for the public benefit, but
for their private advantage? Mr. Elphinstone strongly
put this pinching question to the House last evening.—
" What could be more unjust than for a merchant or
manufacturer, who died leaving some pittance for the
support of. his wife and fathily, to have it subjected
to these taxes,' whilst the heir of a large landed
estate—the inheritor of half-a,million . of real' pro-
perty-L-Went'scot free?" This distinction becomes yet
mote demonstrative of galling-partiality in favour of the
landewners, when it is considered that landed property
bedbmes subject to the tax when purchased by a partner-
ship capital for manufacturing purposes! Another glaring
disregard of consistency in the operation of th iS tax, is found
in the fact, that "the freehold estate of a landed gentleman
is not charged with any duty of descent, except it have
to be sold to meet the demands of his family or creditors,
when it becomes subject to a legacy and auction duty."
In this case it also beoomes subject to another duty—
that on conveyance. Within our limited space it would be
imposible to folio*. Mr. Blphinstone, step by stop, through
the able exposition which he made of the marked partial-
ity in favour 'of 'land, by 'which the existing system is
disgraced. The argument which those who contend for
the' exemption of land from probate and legacy ditty,
urge in support of that thiemption, is, " that, although it
were unjust to relieve land from probate duty under that
nanir yetitill.land' pays so large an amount 'in stamp
dutsikir-AonveytificCs and mortgages, that it is an equi-
valeta' 6/the legacy and probate duties on personal pro-
perty." The stamp duties, scarcely lesS than the' probate
and legacies duties, also attest the tenderness with which
the landlords tax themselves, as compared with the
weight' with which they oppress the-less favoured classes.
That the interest which has been thus " protected"
from fair . taxation will, on the motion being again
brought. fdrward; make a strong. fight for the preserva-
tion of Its:immunity from bearing a due share of the .
uatiptial probable that it will suc-

MONEY MARKET and CITY NEWS.
CITY, THURSDAY EVENING.
TIMES.—The premium on gold at Paris is 13 per mille,
which, at the English Mint price of 3/. 17s. lOid. per ounce
for standard gold, gives an exchange of 25 48 ; and the
exchange at Paris on London at short being 25 65, it follows
that gold is 0.68 per cent. dearer in London than in Paris.
By advices from Hamburgh, the price of gold is 434 per
mark, which, at the English Mint price of 31. 175:104d. per
ounce for standard gold, gives an exchange of 13 9i ; and
the exchange at Hamburgh on London at short being 13 11k,
it follows that gold is 0.91 per cent. dearer in London than in
Hamburgh.
The course of exchange at New York on London is 109}
per cent. ; and the par of exchange between England and
America being 109 23-40 per cent., it follows that the ex-
change is 0.33 per cent. against England ; but the quoted ex-
change at New York being for bills at sixty days' sight, the
interest must be deducted from the above difference.

Attention has been called to an advertisement inserted by
the Mexican agents in the Times of to-day, the object of
which, without some explanation, is not obvious. By the
advertisement in question, the public is cautioned against
purchasing or negotiating. a certain series of coupons (the
numbers of which are given), due in October last and in
April next, but the reason of the caution is not stated. On,
inquiry, however, it appears that the announcement refers
to a holder of Mexican Stock who received Custom-house
certificates for a portion of his claim, and also received the
half-dividend that was due last October. To elucidate this
particular position, it is necessary to call remembrance to
one of the many operations which render the history of
Mexican Stock such an intricate matter. Eight of the
coupons on the Active Bonds to October, 1841, inclusive,
have been delivered up by the majority of the bondholders,
and debentures for half the amount represented by them
have been received in their stead. Some of the holders,
however, received payment of the first four of these coupons
in certificates, which were receivable for duties at the Cus-
tom-houses, and therefore these were in a better position

than the other holders. To place both on the same 'footing,
it was agreed, that when the other holders received their
dividends 4n the years 1842-3, those who had received certi-
ficates should not be paid, but only have debentures. The
coupon due in April, 1843, was not, as we understand,
brought under this rule, as the Mexican Government re-
solved that that arrangement should affect all parties alike ;
but. making an allowance for this one exception, the parties
will be all in the same position in April, 1844, the one class
having been paid for their first four coupons, and the other
for their last. Now it appears that the party to whom the
advertisement refers, having received certificates for the first
four coupons, and therefore defeated his right to the dividend
due in October, nevertheless by some inadvartency received
the half which was paid, and subsequently sold the coupons,
or some of them, in presenting the other half (payment of
which is now promised) in the open market. The bond
,fide
purchasers, without notice, will, it would seem, have the full
right to claim the half, notwithstanding the first transaction
had its origin in error; but when those whe are fully aware
of the peculiar circumstances affecting these coupons, the case
may be different. At all events the advertisement may have
the effect of stopping the negotiation of the coupons due next
April, and if they remain in the hands of the original party,
thq agents may be able to reimburse themselves by stopping
out of the April payment a sum equal to that erroneously
paid in October. We g►ve this explanation of an affair which
is more intricate than important, that it may prevent the
notion that something more serious is implied by the adver-
tisement.

Two days ago some persons, whd" were visiting the
Cemetery of Pere Is Chaise, were surprised by the report of
a Ristol at no great distance. Following the direction of
the sound, they came to a new-made grave, and afterwards
were led by the traces of ,blood from it into a narrow
path among some of the more, ancient tombs, where they
found the body of a young man senseless, but yet bleeding
from a wound inflicted upon himself by a pistol, still
grasped in his hand. Upon him wwtfound a letter, declaring
his name to be Auguste 8., aged 21, employed in the house
of a merchant in the rue Montmartre, and stating that,
having lost his affianced bride the day before, he could not
survive her. He added that at his lodging money enough
to pay the charges of his funeral would be found. Upon fur..
ther inqLuiry all these circumstances were ascertained to be
true.—Galignani.
THE HAIR.—Of the numerous compounds con-
stantly announced for promoting the growth of, or for repro-
ducing the hair, few survive, even in name, beyond a very
limited period ; whilst Rowland's Macassar Oil," with a
reputation unparalleled, is still on the increase in public es-
timation.' The singular virtues of. this successful invention
for-re,storing, preserving, and betuatifying the human hair,
are too well known and appreciated to need much comment.
The,very facts of the high and distinguished patronage it
enjoys, its general use in all countries, together with nu-
merous testimonials constantly received in its favour, are au-
thorities which stamp its superior excellence and title over all
attempti of a similar nature. Being universally preferred,
its consequent great demand excites the cupidity of un-
principled shopkeepers, who vend the most spurious trash as
the "genuine' Macassar Oil: whereas the genuine article is
wholly the invention and property of A. Rowland and Son,
and the amalgamation of its costly exotic materals (imported
solely by them), renders abortive any attempt to discover its
component parts—thus proving the imposition of all other
articles bearing the title of " Macassar Oil." The genuine
article has the words " Rowland's Macosaae Oil" on the
wrilpper.—All others are fraudulent counterfeits I
UN THE VERGE OF THE GRANE! OR A MlRA-
cmous .CunE BY HOLLOWAY'S PILLS !—James Langley, a
ladies' shoemaker, residing in Allen-street, Goswell-street,
caught a violent cold about twelve months since, which being
neglected brought on a swelling of the legs and feet, pains in
the side and shoulders; night sweats, with inability to keep
food on the stomach ; indeed he was at last reduced to such
a state of general weakness and debility that no one thought
he could long survive ; but by the use of Holloway's Pills
every _dangerous symptom quickly disappeared ; and he is
now as hale and as hearty as ever he was m his life. Sold at
Professor Holloway's Establishment, 244, Strand (where ad-
vice may be had, gratis), and by almost all respectable Medi-
cine vendori throughout the civilised world.

EXTENSIVEFIRE AT WESTMINSTER.—On Thursday
shortlx. before eleven o'clock, a fire broke out on the premises
belonguag, to Mr. Hawking, tea dealer and grocer, situate
No: 54, Strutton-ground, Vs estminster. The building was
three stories high, and closely bounded on each side. Flames
issuing through the aperture in the shop window caused the
discovery to be made by some of the neighbours, who, after
raising the necessary alarm, began to arouse the inmates of the
contigous premises. Mr. Hawkins having left home to to
the theatre at an early part of the evening, for some consi-
derable period the utmost anxiety was manifested for his
safety, it being feared that lie was in the burning pre-
mises. Such was the rapidity of the flames, that in the
short space of five minutes every part of the shop was in a
general blaze, and the fire was fast ascending to the upper
part of the building. The intelligence having reached
the engine stations, with all promptitude the Horseferry-
road engine was on the spot., followed by the County-engine,
and two more belonging to the brigade. The West of
England engine, with Mr. Connorton, next reached the spot,
and was succeeded by Mr. Fogo, with several other engines
of the London Fire Establishment. An immediate supply
of water &mu the Chelsea Water-works was procured,
from which the engines were set to work, and they poured
a vast torrent upon the flames, which had the desired
effect of preventing their extending. The hose of the
County engine was carried through one of the adjoining
houses„and Carter, the foreman, brought the branch in such
a position as to cut off the communication existing at that
time between Mr. Hawkin'e premises and those of Mr. Mills,
grocer and cheesemonger, No. 53, in the same place, Owing
to the exertions of the firemen they happily succeeded in
extinguishing the fire by half-past 12 o'clock, not, however,
before the building in which it commenced was entirely .
consumed, nothing being left besides the bare outer walls.
The nnderinentioned premises are likewise damaged :—No.
53, Strutton-ground, occupied by Mr. Farr, general dealer—
upper portion of building very extensively burnt, and stock
damaged by water, &c.; insured in the County Fire-office.
No. 52, Mr. Mills, cheesemonger and grocer—stock severely
damaged by_ water and hasty removal ; insured in the
Phoenix. Mr. -Cresswell, greengrocer and potato-merchant,
No. 55, the upper part of the building greatly damaged by
fire, and the lower part by water; not known if insured.
The origin of the calamity could not be ascertained, and the
proprietor' (Mr. Hawkins) not having reached home when
the reporter left, of course it was impossible to learn whether
he was insured. The police, under the direction of Inspector
Barfoot, were of great service to the inhabitants in guarding
their property, some of which was placed in the open street,
to escape the fury of the conflagratiou.
THE BOOKSELLERS' PROVIDENT INSTITUTION.—A
general meeting of the subscribers to this excellent charity
was held on Thursday, at the Albion Tavern, Aldersgate-street.
Mr. Orme was in the chair. The minutes of the previous '
general meeting having been read and confirmed, the Secre-
tary proCeeded toxead the Report. it stated that the Direc-
tors had been called on. to grant assistance to twenty of the
members, and although this had unavoidably caused a some •
what greitter expenditure than in former years, consuming
nearly the whole of the funds at their disposal, the Directors
felt happy in having been the instruments by which the aged
and infirm, the widow and fatherless, had been relieved in
the season of their distress ; and they could not, they said,
refrain from observing the independence of feeling which in-
duced several of the applicants to suffer much inconvenience
before they applied to the institution for assistance. Since
the last annual meeting thirty-three members had been ad-
mitted, thirteen had been removed by death, two had been
excluded by non-payment of their subscriptions, and two
had changed from annual to life members. The number
of members now on the books was 446. With respect to
the state of the funds of the Institution, the Directors said
they felt happy in being able to state that, although et
present they fell considerably below the sum named an
constituting the permanent fund (20,0001.), yet that they
were justified by the continued increase in believing that at
no very distant time the sum, large as it at first appeared.
would be realised.
.The sum of 12,8371. Bs. had been in-
vested, producing nearly 5001. per annum. • The annual sub . -
scriptions amounted to upwards of 2701., and the interest re-
ceived from the commencement of the Institution amounted
to the sum of 2,2371: Bs. The Directors expressed their gra-
tification' in being able to state that the slight allusion made
in the last Report to an asylum for the aged and decayed,
and the hope therein mentionedthat it would be carried int(
effect, was likely to.be fully realised. Munificent donations
had been contributed, and other valuable assistance given,
by the numerous body connected with the trade; and the
project, which at first appeared more than doubtful, had now
been matured, and had so far progressed as to render its final
completion of absolute certainty. The Report was unani-
mously adopted, and ordered to be prieted and circulated
amongst the members of the Society. The meeting then re-
solved that the Committee of Directors should have the '
power of giving temporary or permanent assistance to the .
widows of members, and also of giving at their discretion the
sum of 61. towards the funeral expenses of any of its de-
parted members.. Some formal resolutions were passed, and
a vote of thanks was. given to the Chairman, whose servkse
in aid of the Charity were warmly eulogised. The meeting
then broke up.

inquest
tNaGt
tfehGe.
eTwh
Inn,r s d aid gMe
wra
r.
eNyr
att kd eoyn,
M.lA'.,cehrDelr :nTALinq
the body of George Willehire, aged 13, who hung himself -
under the following circumstances :—George Willshire said
he was father of deceased, and kept stables in Northumlier.
land-mews; Edgeware-road. On Monday afternoon last,
about half-past four o'clock, he left deceased alone in the
stables, whilst he went as far as Orchard-street. He returned-
in about a quarter of an hour, and on entering the stable was
surprised to find the deceased hanging by a halter which he
had fastened round the top of one of the stall posts. He
thought at first he was at play, but on closer approach his
son appeared lifeless. He raised an alarm, and some neigh •
bours came and cut deceased down, and Mr. Brown and Mr.
Davis, surgeons, were sent for ; they bled deceased in the
neck and arm, but life was quite extinct. When witness left
the boy he was alone in the stable, and in perfect health and
spirits. He believed that the deceased did -not hang himself 1,
intentionally. He was in the habit of playing with the -
halter, by placing the noose round the hack of his head, and
then, by catching hold of the other end, walk up the stall
post, and perform other gymnastic feats.. The boy was of a
very cheerful disposition, and he had never heard him threaten
to destroy himself. , Verdict—" That t4e deceased, by his ir
owri.act, died from accidental hanging.'

COMPETITION FOR FARMS.—A correspondent of
the Hereford Journal says that a farm in the mughbourbood
of Leominster, having become vacant by the death of the
occupier, there were in three days no fewer than 57 spit.
cants for if. ,
•