The Sun.
London, England, 1850-09-27 00:00:00

-.4-Z,

N°. 18,100.] LONDON, FRIDAY XNG sigy7i SEPTEMBER 27, 1850.
- 7

FORD'S WELLINGTON FAMILY and
COMMERCIAL HOTEL, DALE-STREET, LIVERPOOL.
This Hotel, situated in the Immediate vicinity of the Exchange,
Docks, and other places of public and commercial resort, is fitted up
in first-rate style, and the accommodations for American, Foreign, as
well as English strangers, will be found everything that is desirable,
whPe the arrangements of the "Cuisine" are in the hands of a first-rate
Cook. The Proprietor urther wishes to intimate that his Coffee
and Commercial Rooms, as well as Sitting and Bed Rooms, will be
found second to none in the kingdom.
N.B. The charges for servants are included in the Bill (except those
who only stay a few hours), ♦iz., Waiter, Porter, and Chambermaid,
and It is respectfully intimated that all further payment is unne-
cessary.

TIIE CIDER CELLARS,
MAIDEN-LANE.
The Public is respectfully informed that the above popular Tavern
having been entirely redecorated, is now OPEN for the Winter
zleason. The vocal portion of the Entertainment is sustained by
the first available talent, Inc7uding Mr. Ross, the celebrated per-
sonation simzer, and Mr. Moody.
The Refreshments are of the best description, and every attention
Is paid to the comforts and wi-hes of the visitors.
Gen,lemen will find the Cider Cellars the most agreeable and best
conducted resort atter the Theatres for Suppers, &c.,in the metro-
polis.

Corporation alone. He approved of the adverse
opinion of the officers of the Corporation.—(Hear,
hear.) There was no difficulty attending the admis-
sion of those who wished to visit the Guildhall library.
Every member of the Court had it in his power to
issue a dozen tickets.—(Hear, hear.) He concluded
by advising the Court to negative the proposition, and
moving as an amendment that " It is not desirable
that any of the books should be allowed to be circu-
lated, or to be lent out of the library."
Mr. ANDERTON said the library was one of refer-
ence, and there could be no excuse for lending the
books, which could not, in fact, be useful to any
body not belonging to the Corporation.
Mr. Deputy PEWTRESS said he should like to see
the librarian's return of the members who attended
the library. He was sure that half-a-dozen per week
were not to be found upon the list. What he wished
was to give an opportunity to the members to make
extracts from the works contained in the library. It
was difficult for many to make such use of the books

respectively, the first being formed by means of a
public tax on all shipping passing the said harbour,
the latter by means of money borrowed and secured
on the tolls to be taken on landing passengers and
goods, it will be necessary to consider and to report
upon each separately.
" That with reference to Margate Harbour, it
appears to this Committee that since 1833 the ma-
nagement of this concern has been, on the whole,
creditable to those who have undertaken it. That
although various irregularities are alleged to have
been practised under former management, none are at
present imputed to those who no n• conduct that con-
cern. And that as the treasurer of the pier company
is bound to make an annual return to Parliament of
their receipts and expenditure, the public at large and
the shareholders have the customary check on the
proceedings of the directors of this company.
" With reference to Ramsgate Harbour, your Com-
mittee are of opinion that it can be well maintained
without any longer requiring dues or tolls to be
exacted from vessels not actually entering the said
harbour; and that all dues and tolls now taken from

The Chair is taken every Evening at Iralf-past Eigh'. o'clock.

FLOOR CLOTH S,
Best Quality Warranted - - 2s. 6d, per square yard.
Persian and Turkey pattern - 2s. 9d. do.
Common Floor Cloth from - is. 10d. do.
A quantity of Remnants cheap.—N.B. No higher Prices.
JOWETT, Manufacturer, 532, New Oxford-street.

UNITED KINGDOM LIFE ASSURANCE
COMPANY.
Established by Act of Parliament in 1834.
8, Waterloo-place, Pall-mall, London; 97, ieorge-street, Edinburgh;
12, St. Vincent-place, Glasgow ; 4. College. green, Dublin.
LONDON BOARD.
CHARLES GRAHAM, Esq., Chairman.
CHARLES DOWNES, Esq., Dep I.y Chairman.
H. Blair Avarne, Esq. J. G. Henriques, Esq.
E. L. Boyd, Esq., Resident. F. Chas. Maitland, Esq.
Charles B. Curtis, Esq. William Itailton, Esq.
William Fairlie, Esq. F. H. Thomson, Esq.
D. Q. Henriques, Esq. Thomas Thorby, Esq.
The bonus added to policies from March, 1834, to the 31st
December, 1847, is as follows:

pHE QUARTERLY REVIEW,
A. No. CLXXIV., will be published on Wednesday, October 2.
CONTENTS:
I. Ticitnor's History of Spanish Literature.
11. Church and Education in Wales.
111. Forms of Salutation.
IV. Siluria and California.
V. More on the Literature of Greece.
VI. Metropolitan Water Supply.
VII. Anecdotes of the Provisional Government.
VIII. Cochrane's Young Italy.
IX. Last Days of Louis Philippe.
John Murray, Albemarle-street.

in the library as they could make of them at their

own homes, -where they would not be subject to in-
terruption or annoyance of any kind.—(Hear, hear.)
He thought the proposal of the committee was very
reasonable.

Sum Time Assured Sum added to Stun addedto Sum payable
.
Assured. Policy inlB4l Policyin 1848 at Death.
£5OOO 13 years 10 mths £638 6 8 £787 10 0 £6470 16 8
5000 1 1 year .. .. 112 10 0 5112 10 0
1000 ;12 years 100 00 157 10 0 1257 10 0
1000 7 years .. .. 157 10 0 1157 10 0
1000 , 1 year .. .. 22 10 0 1022 10 0
500 12 years 50 00 I 78 15 0 628 15 0
500 1 4 years .. .. 45 0 0 545 0 0
500 1 yeir .. .. 11 5 0 511 5 0

all vessels, British and foreign, passing up or down
Channel, ought wholly to cease and determine. In
coming to this opinion they have considered that the
present trustees and their predecessors have had a
large income annually derived from the public, placed
at their entire disposal, and that they have to the
best of their judgment, from time to time, laid out the
same in constructing the present harbour, and in
rendering it as commodious as possible to make it
under the disadvantages of its locality with reference
to the want of a natural backwater, and to its inac-
cessibility at certain periods of the tide, and during
the prevalence of particular winds. That for many
years past the trustees have been principally engaged
in adding to the strength and embellishments of the
works and appearance of the harbour, while its
actual condition as a harbour of refuge has continued
in very much the same state, being in fact susceptible
of no material improvement. That the large revenue
annually arising from the tolls exacted from the
passing shipping appears now to be no longer appli-
cable to any legitimate object; while the original
purpose for which they were ordered to be levied
being fully attained, and no real improvement being
either in contemplation or practicable, there cannot
be a doubt as to the justice and propriety of relieving
all vessels whatever from the payment of these passing
dues or tolls.

CHEAP EDITION OF MR. AINSWORTIPi WORKS.
.Tust published, Double Volume, price Is. 6d. boards, or 2s. cloth,
G
" F A WK E S.
Also, recently published, each price Is. boards, or Is. 6d. cloth,
CRICHTON—WINDSOR CASTLE—MISER'S DAUGHTER
ROOK WOOD —ST. JAMES'S —OLD SAINT PAUL'S, 2 vols.—
TO AVER OF LONDON, 2 vols.
London : Chapman and Hall, 186, Strand.
Sold by all Booksellers and Newsmen.

Mr. Deputy LOTT said there were many valuable
books and manuscripts of reference which he should
be very sorry to see removed for a moment out of the
custody of the librarian.

Mr. BLAKE—There are 800 works and 3,000
volumes, which are books of reference.
Mr. BOWEN thought that if the Court consented to
lend books of reference, they should have to deplore
a loss which it would be difficult to repair.
Mr. ELLIOT thought the recommendation in the
report was a very small affair, but although small, it
was in the right direction, and therefore he considered
himself bound to support it.
Mr. Low said, he believed there had been but
one book lent from the library, and that was called
" The Minute-book of the Lord Mayor and Sheriffs,"
and had been presented by himself. After the lapse
of a considerable time, and after infinite trouble, he
traced it to the Hall of Commerce.—(Laughter.)
Bat he had to encounter more trouble before the
book reached its proper destination, and he was sure
that if the Court went upon the lending system
they would have many more serious cases of trans-
gression.—(Hear, hear.)
Mr. BLADES begged to know from the advocates
of the loan system what, if he were to take a book of
reference home for his purposes, were others to do
who might stand as much or more in need of the in-
formation it contained ?—(Hear, hear.)
The amendment was, after a very long discussion,
carried by a large majority.

The Premiums, nevertheless, are on the most moderate scale, and
only one-half need be paid for the first five years when the In-
surance is for Life.
Every information afforded on application to the Resident Direc-
tor, 8, Waterloo-place, Pall-mall. London.

Just published, demy Byo., price 2d.,
RAILWAY PROSPECTS ; or, a Glance into
1851.

Bally Brothers, Cornbill, London.

_INA TA L, CAPE OF GOOD HOPE.-A
GRAZING, AGRICULTURAL, and COTTON-GROWING
COUNTRY ; comprising descriptions of this well-endowed Colony,
Gorr' the. year 1575 to the present time, by Government Officials and
Travellers ; e Ith a Vocabulary of the Zulu Language, a ➢lap of the
Colony, and Engravings.
By J. S. CHRISTOPHER, of Natal.

London : Published by Effingham Wilson, Royal Exchange ; list
chard and son, Piccadilly ; Trelawny Saunders, 6, Charing-cross
and Dean and Son, Threadneedle-street.

4s. bound, with Views and Coloured Map.

" It further appears to your Committee that the
annual interest of a large accumulated fund of above
62,0001., together with the rents and profits of land
and premises yielding upwards of 1,6601. per annum,
and other valuable property belonging to the trust,
with a toll of 6d. per ton, which your Committee re-
commend to be imposed upon all vessels, without
exception, entering the ',harbour for the first time in
any year, and id. per ton for each time afterwards
in the same year, will form a fund which, in the
opinion of your Committee, will be amply sufficient,
under proper management, for the maintenance and
future repairs of the harbour.
With respect to the present management of the
harbour, while your Committee recognises the indi-
vidual respectability and integrity of the trustees,
none of whom, however, are resident in Ramsgate,
yet looking to the evidence, it feels called upon to
express an opinion that the trust has failed, as from
the nature of its original constitution was almost ine-
vitable, to ensure that vigilance of management and
strict economy necessary in a work of this descrip-
tion, supported exclusively by a tax on ships, not one
in a hundred of which ever entered the harbour.

Your Committee would, therefore, recommend that
the harbour be placed, as soon as possible, under a
more responsible and economical management.
"In conclusion, your Committee submit to your
Honourable House that the pressure on the shipping
and commercial interest of the country is such, that
the subject ought to be brought under consideration
at the earliest convenient opportunity. In dealing
with a question like the present, of great public in-
terest and importance, your Committee respectfully
submit that the interposition of her Majesty's Go-
vernment would be calculated to ensure a more

speedy and satisfactory conclusion than might other-
wise be attained, but if from stress of business, or
any other cause, the state and future management of
Ramsgate Harbour, and the present exaction of the
passing dues should fail to attract the attention of the

Government, your Committee strongly recommend
that their report should be brought under the notice
of the House, either by the Chairman or some other
Member, as early as may be in the ensuing session of
Parliament.
"August 1, 1850."

* See Report of Committee on Foreign Trade and
Navigation, dated July 23, 1822.

NAVAL INTELLIGENCE.

PLYMOUTH, THURSDAY.—Her Majesty's frigate
Thetis, 40, Commander Kuper, which touched on
Redding-point on Tuesday, was yesterday towed up
Hamoaze by the Confiance steam-vessel. Seamen
and marines from the Albion and Impregnable, and
from the other ships in port in commission, were im-
mediately ordered on duty in endeavouring to get her
ready for docking to-day. The tides are, however,
falling back, and it is not likely she can be docked
until the next springs. It is suggested that by having
taken her at once to the sheer-hulk much time could
have been saved in taking out her guns. The ground-
ing of the Thetis will probably lead to an Admiralty

Thew Petrel packet arrived yesterday from Ireland,
where she was driven by stress of weather. She will
go up harbour to-day to refit.
Mr. John Eddy, pilot, who this morning brought
in the merchant brig Alexander Steward, Captain D.
Williams, from Civita Vecchia, with cement, for or.
ders, reports that at 7 P.M., Wednesday, saw a large
two-decked man-of-war, looking like a 74, six leagues
S.S.W. of the Lizard, steering up channel, say east
by south, under jib, three top-gallant sails, three top-
sails, fore and main course and spanker; her topsails
were reefed and studding sails taken in just before
sun down, she had an ensign at the peak, hoisted ap-
parently to the Fox, 42, Commander Lambert,
which was at 6 P.M. three or four miles to the wind-
ward of the Lizard. The stranger had a poop and
forecastle, and seemed to have checkered sides. The
wind was free from south-west, and if it continued
she would probably be off Portland at 10 this morn-
ing, and arrive at Portsmouth, say, at 7 this evening.
PEMBROKE DOCKYARD.—The Marten, 12 - gun
brig, launched on Thursday, will when rigged be
navigated round to Devonport, and immediately be
put into commission. The following is a list of her
principal dimensions :

Length over all Peet. Inches.
...
Ditto between the perpendiculars ... 105 0
Ditto of keel for tonnage ... ... 82 2f
Breadth, extreme
... ••• ... 33 6f
Ditto, for tonnage ...
••• ... 33 2}
Ditto, moulded ...
••• ... 32 8}
Depth of bold
••• ••• ... 15 0
Burden ...
••• ... 481 29.94 tons.
The Lords of the Admiralty, at their late visit,
minutely inspected the ships in progress, the stores,
and the state of every article used in the building,
the official documents of the establishment, and the
condition of the various buildings and erections. The
workmen were duly mustered and passed in review,
after which they received the customary half-holiday.
The detachment of Marines in the fortified barracks,
under the command of Lieutenant-Colonel Mitchell,
Commandant of the Garrison, were likewise inspected.
Sir F. Baring expressed himself to Sir Thomas
Pasley, Superintendent of the establishment, in terms
of the warmest approbation respecting the efficiency
of the various departments. The Board were saluted
on arrival and departure with the usual salute of 19
guns.

- Lieutenant E. N. Heygate, of the Royal En-
gineers, will leave for Nova Scotia, and will be suc-
ceeded by Lieutenant W. Stace, lately from Gibraltar.
WooLwicu, SEPT. 26.—The Firefly steam-sloop,
Commander George A. Seymour, left Woolwich
yesterday for Greenhithe, to have her compasses ad-
justed by Captain Johnson. Previous to her taking
up her station at the moorings there she made
six runs up and down the measured mile, to test
her engines and ascertain her speed, which was
found to be on the average 7i knots per
hour. She is a paddle-wheel steam-vessel of 550
tons, with engines of 220-horse power by Maudslay,
Sons, and Field. Shortly after she left Woolwich a
telegraphic communication was received by Commo-
dore Henry Eden to obtain the assistance of Com-
mander Seymour in a court of inquiry ordered to be
held at Woolwich Dockyard to-day, on Mr. Button,
chief-engineer of the Teazer, recently returned from
the costa of Africa, on a charge of disobedience of
orders on the passage of the vessel from Ascension to
England. An express messenger was consequently
sent to communicate the order of the Admiralty to
Commander Seymour, and he left the Firefly in
charge of Lieutenant Trevenen and assisted Com-
modore
Henry Eden in the court of inquiry which
was held here to-day, and left at half-past three P.M.
by the North Kent Railway for Greenhithe, to re-
sume the command of the Firefly after her further
trial of day.
The Wasp steam-sloop left Woolwich at half-past
one o'clock P.M. to-day, on a short experimental trial
of her engines:and screw-propeller, and although her

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engines are only in the proportion of one-horse power
to every ten tons, she started remarkably well against
tide, and will evidently realise the expectation that
she will make six knots per hour with steam alone.
She appears a very fine vessel, and admirably adapted
for the service she is to be employed upon—the cap-
ture of slavers on the coast of Africa. The Alonkey
steam. vessel went down at the same time to try her
engines.

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- admitted, provlied for, and remedied. The greatest
defect of a representative system, perhaps, is, that
the class most powerful in the representation of a
country will always be the most lightly taxed. This
may be taken as an axiom, or a rule. Nor need we
go on to indulge in denunciation of an aristocracy fur
flinging off its burdens. Let us take it for granted,
that each class will consult its interest and follow its
nature. Give each ascendancy, and each will convert
its political ascendancy into fiscal exemption. Our
own history speaks plain enough to this truth. There
was no statesman who began public life with fairer
or more honest intentions than Pitt, none who. was
more fully prepared to equalise taxation. And done
of his first proposals, indeed of his first crotchets,
was Parliamentary reform, it was that be saw
plainly that reform in inequality of taxation was im-
possible, till it was preceded by electoral emancipa-
tion. Defeated in his views of reform, Pitt was
hurried by the aristocratic passion of the age into
war, and the war rendered him dependent on
the classes whose passion supported him. Hence his
annual increase of the duties on consumption, and his
mortgaging of these revenues to the interests of an
increasing debt, while the land and malt-tax he Was
obliged to reserve as subject to annual vote. To get
money out of the landed interest he was compelled to
have recourse to tricks, of which the most egregious
specimen on record was certainly that for the redemp-
tion of the land-tax, as if an? Government could have
held the right or entertained the hope of alienating
the country's fiscal claims upon its landed property.
From that plunge he floundered on to the still greater
one of the income-tax, the nature of which, and its
effects on the landed interest, are forcibly and pithily
described by Dr. Beeke:—
" I am convinced (says Dr. Beeke in 1799) the landed
and agricultural incomes bad to pay assessed taxes in
a triplical proportion to monied and trading incomes.
But now by the incomt-tax the towns will pay more
than last year in very nearly a triplical proportion. while
the country scarcely pays as much as it did by the for-
mer assessment."
And yet with what tenderness and precaution did
Pitt endeavour to render the income-tax palatable to
the earner. He exempted all incomes paid on poli-
cies of insurance from the operation of the tax. He
granted exemption for children whilst in a dependent
state, and established a graduated scale of payment
for incomes between 601. and 2001. The man pos-
sessed of but 601. a year paid but 2d. in the pound, or
1-120th part of his income; the man of 100/. a year
Gd. in the pound, or 1-40th, and so on until 200/. a
year was taxed at 1-10:1, or 2s. in the pound, which
was the maximum. Thus the graduated scale had at
least no radical origin. In all cases, however, then as
now, the weight of taxation fell on the middle class,
who not only, as employers, paid the greater part of
the duties on consumption, but whose direct tax was
infinitely more onerous to them than their proportion
to the rich. We forget who wrote a book to prove
that the most distressed people were those of from 2001.
to 4001. a year—people always with families, generally
liable to the expenses of gentility, obliged to be served
by others, to keep up appearances, struggling to im-
prove their incomes, risking and losing what they
had. A Chancellor of the Exchequer, however, can-
not enter into such considerations as these. Capa-
bilities of paying taxes must be to him in proportion
to income, and ought to be in proportion to the nature
and durability of that income. The classification of
different kinds of income is, however, no easy pro-
blem To capitalise them, estimating them at their
several years' purchase, is that most generally pre.
ferred. And certainly it were a fair proposition for
income that was transferable and appreciable, but we
must confess we doubt its applicability to the profits
of either profession or trade. From the man en-
gaged in a business where there is little mystery and
large competition, and where the profits are but a
little more than the current rate of interest on the
money employed ; from this case to that of the apo-
thecary, whose capital is trifling, and whose skill is
everything, there exists a regular chain of gradation
through which to distinguish that part of income
which is profit on capital, and that which is wages
for skilled labour, would be impossible. Twenty
thousand pounds in the hands of skilful and experi-
enced merchants is better than a million in the hands
of a fool, but how appreciate the difference of
their brain-pans ? One man can drive a thriving
trade upon no capital, whilst another manages a
humble one with hard coin. Skill in the one com-
pensates for property in the other. But this is durable,
that perishing. How could capitalisation reach all
these minutia ? Yet, in order to be perfect it ought
to go:further—to take into consideration men's ages,
fading health, offspring. Better to establish some
simple rule, as that the income derived from the use
of capital should pay so much; the income derived
from personal exertion or skill, so much in proportion
less. In land and trade, income replaces capital be-
fore it is considered profit. In professional income
all is considered profit, and none set apart as replace-
ing capital, as certainly ought to be the case. A
man's professional gains are analagous to all the re-
ceipts of the trader, and to all the receipts of land.
He ought to replace capital for himself and his children
lin economy, in their education, in insurance, and
these should be exempt, as Mr. Pitt's_ Bill in some
cases did consider them. This would be a
fairer ground than capitalisation, or than a lesser
rate on what was called profits in both cases, while
the net profit was only taxed in the one case, the
gross returns in the other. There ought, therefore,
to be a classification of incomes, according as labour,
skill, and capital produce them, unskilled and manual
labour paying nothing, skill paying something, and
in the higher rates of each a fair proportion, but by
no means equal to that paid by the profits of capital,
regularly replacing itself independent of the income,
now alone rated to the tax. But it may be as well
to warn the public that no Minister will do this, un-
less the voice of the earning and industrious class be
united, loud, and strong. Statesmen mil exempt
mere labour. To keep the wealthy and high born in
power by contenting and alleviating the lower and
working classes, is the great modern dodge, invented
for the safer and surer oppression and spoliation of
the middle classes. If these remain dumb they will
be bitted, if they remain isolated they will be made
to pay for the rest of the community. Nor will they
get always men even of their own rank either to pity
or to aid them.