The Sun.
London, England, 1850-01-05 00:00:00

THE REVENUE-YEAR AND
QUARTER.

The Quarterly Returns of the Revenue and Ex-
penditure will be made up this evening, and,
we ere enabled to say, will he most satisfactory.
To the reasonable portion of the public it is
unnecessary to observe, that even with tha
d greatest prosperity, an the freest consumption,
we must not expect the Customs at once to fill up the
vacuum caused by the repeal or reduction of duties.
Since January 6 of last year, there have been two
such events. On February 1 the last sliding-scale of
duties on corn, which had eventually brought rather
more to the revenue than had been anticipated, gave
place to a nominal duty. On July 5 the revenue
suffered a still more serious blow by the reduction of
the sugar duties, which took effect from that day. As
appears also from the returns of the Board of
Trade, the import of foreign sugar which
pays the higher duty has materially fallen
off, while that of the East and West Indies has
greatly increased. Notwithstataling these two re-
ductions, we believe that the decrease on the Customs,
as compared with the Customs of the quarter ending
Jan. 5, 1849, will be scarcely more than 40,000/.
We will add, that for some weeks the Customs have
been rising with unusual elasticity. On the Excise
there will be an increase of about 36,0001., and on
the Stamps cf about 40,000/. ; both showing resus-
citated enterprise, full employment, and wages more
than sufficient for the necessaries of life. On the
assessed taxes, which are paid rather by the employers
than the employed, there will be a decrease of about
20,000/. On the property and inc me-tax t'iere will
be an increase of about 30,0001., arising principaib,
on Schedule A. Though the past quarter is
not that which tests with most certainty the
produce of this tax, there can be no doubt,
from the increase we have just mentioned, that
the income, the profits, and the credit of the country
are steadily rising. Some time since it was our
duty to remark on the decline of income and the
collapse of imaginary capita!, indicated by a decrease
in the produce of this tax. It bids fair to be soon as
productive as ever ; proving the restoration of income
and capital to their former estimate on a more solid
basis. In the Post-office the return will exhibit a
trifling increase. Under the heads of Crown Land,
Miscellaneous, and Sale of Old Stores, there will
severally be a decrease, amounting in all three to
about 80,0001., which, however, may be omitted from
the comparison of the ordinary revenue, as it is created
by the fact of 84,284/. having entered as China money
into the corresponding quarter of last year. The
comparison between the year which ends to-day and
its predecessor exhibits somewhat different results.
In the Excise there is a decrease of about 89,0001.,
arising wholly from the postponement of the hop-
duty. The Stamps show an increase of aboui
257,000/. ; the assessed taxes a decrease of 9
.0001.

and the property-tax an increase of about 65,0001.
—a sum which represents additional income to the
amount of 2,200,000/. per annum; and at 5 per cent.
an additional capital of 44,000,0001.
In the present state of public opinion an improving
revenue would give but a qualified satisfaction if we
were to proceed on the old_understancjing of spending,
pari passu, as much as we could conveniently raise.
Happily we are not doing so. A rigorous process of
economy is at work in every department of the public
service. From the beginning of the financial year to
the end of December, including a period of nearly nine
months, the expenditure of the United Kingdom fell
short of that in the corresponding period of the pre
vious year by no less a sum than 3,340,0001. This is
made up out of the following items. To the reduction
on the interest of Exchequer- bills we owe a difference
of nearly 150,0001 ; to the ri duced expenditure in the
army we owe nearly 540,000/ ; to the same process
in the navy nearly 1,300,000/. ; in the ordnance about
740,0001, and in the services provided for by the
miscellaneous estimates nearly 300,0001. Since April
5 there has been no fresh grant for Irish dis-
tress, whereas in the corresponding period of the
previous financial year there was expended on this
account 272,3821. In other items there is an aggre-
gate difference of about 70,000/. in our favour. These
added together will be found to tally pretty nearly
with the total difference we have mentioned above.
It may be supposed that so large a saving as
3,340,0001. must put the Treasury in a very good
position. Such is actually the case. It is true that
the Treasury has not at this moment the full benefit
of that saving. While the repayment of advances
during the last nine months has only brought in about
880,0001., the advances by way of loan under various
British and Irish Acts have nearly doubled that sum.
In point of ready money therefore the Treasury is
only about two millions and a half better off now than
nine months ago; and the balance of 7,453,612/. in
the Treasury last April 5 has not increased much
beyond 10,000,0001. This balance however, new as

such a phenomenon undoubtedly is, must be sufficient
to assure the public that some time will elapse before
the Chancellor of.lthe Exchequer will have to drain
the Bank or raise the interest on Exchequer-bills.
Knowing the sanguine and excitable natures of
many for whom we are writing, it is not without
some little tremor that we make these pleasing an-
nouncementi. Everybody will be ready with his
advice as to the appropriation of these newly-born
savings. Tea, tobacco, windows, malt, receipt
stamps, newspapers, soap, and twenty other burdened
commodities will besiege the Chancellor of the Ex-
chequer with demands for their instant emancipation.
Then how much may be done with two or three

millions! What emigratiens, what drainings, what
national galleries, what grants and loans, will arise
to the imagination of the philanthropist, the ama-
teur, or the landowner! Stop, good people. Let
us learn to be just before we are generous. It is
but three years ago that we borrowed 8,000,0001.
and had to pay 9,000,0001. for it; and during
the longest peace this country has ever enjoyed,
how often has it thrown away in a moment the

savings of years! A dark cloud hangs over the
future, and begins to impart dreary misgivings to
honourable and patriotic men; for under that dark
cloud lies hidden the liquidation of our national debt.
Thoughtful men begin to be alarmed, not at the
unparalleled magnitude of our debt, but at the dismal
fact that we seem to have given up all idea of ever
trying to repay it. Let us bear taxation ourselves

that we may zlot tax overmuch the honesty of our
descendants. Every year that we transmit the burden
without one serious effort to discharge it, we interpose
one more year between the original contractors and
their remote representatives; and reduce a solemn

obligation so much nearer the form of an obsolete

tradition. At all events, let us first pay off the famine
debts ; and then, perhaps, treat ourselves to a few
more financial indulgences.—Times.

We have reason to believe that the Judicial Com-
mittee of the Privy Council will give judgment on
the appeal of Mr. Gorham against Bishop Phillpotts,
on the 15th of January (next Tuesday week), and
that the judgment will be a reversal of the judgment
of Sir Jenner Fust. It is reported that Lord Lang-
dale, Lord Campbell, Judge Parke, and Dr. Lush-
ington are for Mr. Gorham ; and that Sir Knight
Bruce and the Right lion. Pemberton Leigh are for
the Bishop. The three Spiritual Lords unite for Mr.
Gorham. This judgment, it is thought, will not
decide the matter. A crisis is approaching. The
Tractarians are preparing for a contest, and the battle
of the Reformation must be fought again.— Western
Times.

ELECTION FOR WINDSOR.—It is fully anticipated
that there will be an election at Windsor immediately
after the meeting of Parliament, in consequence of the
expected retirement of Lord John Hay, one of the Lords
of the Admiralty, recently appointed Superintendent of
Plymouth Dockyard. Lord John Hay, it will be re-
membered, was returned without opposition, in con
junction with Colonel Reid, at the last general election.
The appointment (which is fur life) conferred by the
Government on his Lordship is one which subjects the
holder to orders and instructions from the Board of Ad-
miralty. It would, therefore, be an anomalous position
to be placed in, were the two appointments, the super-
intendent of a dockyard and a Lord of the Admiralty,
held by the same lndividuul. The names of two or
three candidate s opposed to the present Ministry have
been mentioned, and " soundings" have been taken in
the town, but, from the powerful influence of the Go-
vernment at Windsor, there appears to be very little
prospect of a successful opposition to the Ministerial
candidate, even should an opponent, under such circum-
stances, be found disposed to offer himself.
SCHOOL or DESIGN, SOMERSET•IIOI7SE.--There is
to be an exhibition of the works of the students at the
School of Design next week. We understand that
several of the masters intend to exhibit ornamental
designs of their own, in proof of their ability.—Builder.
UXBRIDGE ITivioN.—At the last weekly meeting
of the board of guardians of this extensive union (em-
bracing a large agricultural district) a very gratifying
report was laid before the board, relating to the state of
pauperism which now prevails, compared with the cor-
responding period twelve months ego. Last year the
number of paupers in the workhouse was 301, while
this year there are only 237; diminution 64. Of this
number there is not a single ablebodied agricultural
labourer. The 23 ablebodied paupers now in the house
are all brickmakers (with which the neighbourhood of
Uxbridge abounds), who earned large wages in the
summer months, and neglected the opportunity of
" laying by for a rainy day." Last year there were 43
ablebodied men in the house, several of whom were
liubandmen. There is also a very considerable diminu-
tion in the number of out-door paupers. Last year
there were 942, while at the present time there are but
781 receiving reliefs, reducing the weekly expenditure,
fur out-door relief only, from 84/. (which it was at this
period last year), to 70/. In consequence of this im-
proved state of affairs, the weekly expenditure of the
union, compared with the corresponding period of last
year, is reduced to the extent of between 20/. and 30l
REDUCTION OF RENTS.—The Duke of Manchester
bas made the following reductions in the rents of his
estates in the county of Armagh, namely, upon all
rents at 255. an acre and upwards, 3s. in the pound; on
all at 245,, 2s. in the pound; and on all 41 235., Is. in the
pound.

THE ITALIAN OPERA AT
HAVANNAII.

While most European theatres are tottering under
the influence of political vicissitudes, we see an Italian
opera-house at Havannah taking solid footing, owing
to the zealous and persevering efforts of Don Fran-
cisco Marty. This theatre, which had previously been
only subjected to the greedy speculations of needy
adventurers, was raised by Don Francisco Marty
from so low a condition and restored to its true
destination.
Convinced that the theatre, by its influence on the
multitude, might be made an establishment of great
public utility, this gentleman placed himself at the
head of the arduous undertaking, and appeared to
consider no sacrifice as too great in order to obtain
his lofty end.
Riving organized his theatre according to the
imperious demands of the present times, he was
neither dismayed by losses nor enraptured by sudden
gain ; but certain of ultimate success he proceeded
with steady determination through all the fluctuations
of fortune. His efforts have not only been successful,
but have thus indirectly tended to promote in these
regions a decided taste for music and the fine arts, for
the undertaking has become invested with a character
of natiodality. Don Francisco has not merely
enlisted a company numerically strong, but one which
is also adorned with illustrious names, comprehending
many of the brightest stars of the Italian stage. We
may mention among his principal artists—Mazini,
the colossus of basses ; Caner Badieli, the famous
baritone ; Salvi (tenor), who has gained so high a
reputation wherever he has appeared, and Madlle.
Steffenoni, whose graceful deportment and admirable
voice are the theme of universal praise. There are
also engaged—Signors Bosio, Costini, Vietti, Bellini,
and Signori Ferretti, Corraddi, &c. To this numerous
and brilliant list the enterprising director has endea-
_ _

voured to add the names of Albjni, Grisi, and Mario,

and his liberal offers have been taken by them into
due consideration. The piano director is the famous
Bottissini, professor of contrabasso, whose appearance
in England caused so high a degree of enthusiasm.
The orchestral arrangements are very superior and
extensive, and the artists are under the direction
of the well-known Signor Ardite. A great number
of classical works have already been produced, and
with such splendour as to vie with any previous
representations of the kind in the great theatres of
Europe. Don Francisco certainly deserves to receive
a full measure of credit and applause for effecting
such grand results in so distant a region of the globe.
We must not omit to mention with particular praise
his indefatigable manager, Signor Federico Badiali,
on whose experienced discernment and disinterested-
ness Signor Don Francisco Marty implicitly relies ;
and, as will be seen by the company whose services he
himself secured by undertaking a journey to England
and Italy, that this intelligence and intrepi-
dity render him eminently fitted to stand at the
helm of the Gran Teatro Sacon, proving that
whenever one intelligent person can act without con-
trol he can dispense with the services of a host of
idlers, who usually embarrass the theatres, and who
only serve, by their unwise administration, to ruin
both proprietors and actors. The new season com-
menced with the representation of the admired
Lucia of Donizetti ; Salvi as Edgardo and
Badiali as Ashton made their first appearance,
and Steffenoni was the Lucia. The opera
was one continued triumph. Madlle. Steffenoni
reaped new laurels, the audience repeatedly saluting
her through the performance with animated
rounds of applause. Edgardo was personated by Salvi
with his usual soul and energy. his melodious voice,
clear utterance, and dignity of acting elicited con-
tinued bursts of approbation—a spontaneous acknow-
ledgment of superior talent, most deservedly shared
by Signor Badiali in the character of Lord Ashton,

whose singing, sometimes sonorous, and at other;
gentle and pathetic, was always in complete harmony.
Lucrezia Borgia followed Lucia, tbr the deb Cit of the
favourite Marini, who appeared in the character of
Il Ducca Alfonso. His reception, it is almost
needless to say, was enthusiastic. The rich
volume of his voice is unequalled. Marini
is perhaps the only artist who has had
a continuous engagement for five years at La Scala,
in Milan. He will shortly appear in Roberto it
Diavolo, UgonottiMose, and Guglielmo Tell. Signor
Ferretti, a tenor of great continental repute, could
not display all his talents owing to indisposition ; but
when he has recovered we can predict his success as
certain. This talented and colossal company, on the
termination of the season at Havannah, will proceed to
the United States, where it is anxiously expected,
owing to its being by far the most powerful, and, as
regards names, the most talented company that has
ever crossed the Atlantic, and whose service§

none but Don Francisco Marty would be
able to engage. Indeed we may observe, that, were
it not for the great fear which the Italian artists
generally have of a long sea voyage, instead of
having a sufficient number of singers to open two
Italian Operas in London, we should scarcely have
enough of first-rate talent for one, for Don Francisco
is backed by the Havannese nobility, who are deter•
mined (much to their credit) to have the best artists,
at no matter what cost, and he is, therefore, enabled

to pay them higher salaries than any European
manager could afford.

HAYMARKET THEATRE.

Thursday evening Mr. Morris Barnett's comedy,
entitled The Serious Family, was performed at this
theatre, by express desire, and the house was well
filled. The aim of this piece is to ridicule and hold
up to reprobation and contempt that ultra•utilitarian-
iSW and mawkish and heartless morality which one
meets with in the world among a certain class of
bigoted formalists, and which, in the intolerable
tyranny and restraint it exercises over all who come
within its blighting and stultifying influence, makes
many a household a continual scene of cold and sel-
fish formalism and hypocrisy, which would otherwise
be cheered by the interchange of the sweet charities
and amenities that gladden human life. Mr. Charles
Torrens (Mr. Webster), a reformed rake, for
certain weighty considerations marries into a
serious family of Quakers, composed of
Lady Sowerby Creamley (Mrs. W. Clifford), Mrs.
Charles Torrens, her daughter (Miss Reynolds),
and Mr. Aminidab Sleek (Mr. Buckstone), as fine a
trio of canting hypocrites as ever disgraced religion
and humanity. They are thrown into strong and
disadvantageous contrast with Captain Murphy
Maguire (Mr. James Wallach), a fine, open-hearted
rollicking, generous Irish gentleman, an officer in the
Guards, a man all heart, and a former boon companion
of Mr. Charles Torrens, before his conversion. The
chief interest of the burlesque is concentrated in the
amusing encounters of Captain Murphy with the
members of the serious family, Buckstone's Atnini•
dab Sleek is a faultless exhibition of art; and the part
of Captain Murphy Maguire was sustained through-
out by Mr. Wallack with equal skill.
Mrs. W. Clifford contrived admirably to
throw into the character of Lady Sowerby
Creamley enough of puritanical formality and cant to
make her as hateful as the author intended she should
be ; whilst the part of the buxom widow, Mrs.
Ormsby Delmaine, was most felicitously played by
Miss P. Horton. The piece was exceedingly well
received, and at the fall of the curtain the principal
perfornters in it were loudly called fur. The evening s
entertainments concluded with the amusing extrava-
ganza of Box and Cox, Buckstone and Keeley's
acting in which is beyond all praise.

TO THE EDITOR OF TEE SUN.
SlR,—Your views upon the alteration of the
present legal establishments and system of Ireland
have my full concurrence.
Any change of the kind which you propose must
serve even the legal profession of Ireland, who,
instead of being attached to occupation or pursuit
attended with honour or profit, are degraded to the
calling of mere eavesdroppers, beggars of employment
from a half starved gentry, or supplicants of a Ge•
vernment which has nothing to give to the numerous
legal ravens that cry for food.
Strike away then ; and if you were even to do no
other good than turn the attention of the rising
generation of Ireland from the folly of risking their all
upon a horse-hair wig, or the probability of obtaining
a Chancery suit, you will entitle yourself to the
gratitude of many a young man of promise.
I remain, Sir, &c.,
SAMUEL GORDON.
40, Aungier-street, Dublin, Jan. 3, 1860.

SUDDEN DEATH IN THE STREET.—Yesterday
Mr. T. Higgs, the Coroner for the Duchy of Lancaster,
held an inquest at the Milford Arms, St. Clement's
Churchyard, on view of the body of Mr. Nathaniel
Landers, aged 67 years, a Jew, «ho died under the fol-
lowing very melancholy circumstances. It appeared, in
evidence, that the deceased had for the last quarter of a
century carried on his business at No. 53, Holywell-
street, Strand. On Thursday morning, about twenty
minutes to seven o'clock, the deceased was passing along
Tavistock-street, Covent-garden, on his way to the
Synagogue in Maiden-lane, when on reaching the shop
of Mr. Broad, an oilman, he was seen suddenly to stag-
ger and immediately fell backwards with considerable
violence upon the ground. Several persons hastened to
his assistance, and he was picked up senseless. He was
carried into the shop of Mr. Simmonds, when life was
found to be quite extinct. Verdict—" Died by the visi-
tation of God."

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same, I publish this statement in the hope that others so
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at Professor Holloway's establishment, 244, Strand, Laden,