The Sun.
London, England, 1850-04-29 00:00:00

MONDAY EVENING, APRIL 29, 1850.

LAW INTELLIGENCE.
INSOLVENT DEBTORS' COURT, April 27.
(Before Mr. Commissioner Pau,Lips.)
Gustavus Vaughan Brooke applied, under the Protec-
tion Act, on his interim order.
He was opposed by Messrs. Nathan, the theatrical
dress vendors, and a butcher named Bloomfield. The
debts amounted to 5301., of which nearly 2001. were

owing to Messrs. Nathan for the hire of dresses.
Mr. Brooke attributed his insolvency to having been
ice. suddenly thrown out of an engagement with Mr. Watts
to perform at the Olympic Theatre. He was to have
received 5001., but after performing five weeks the
25 theatre was closed. He was for a long time out of em-
-41% ployment, but was now expecting another engagement.
He had no theatrical dresses or other property to give up.
He was a single man, but had had great expenses. He
was surprised to find Messrs. Nathan's debt so large; he
considered it exorbitant, and that SOL would have been
sufficient for the dresses he had hired. He did not sup-
_
7t,i pose that they could hzve been worth more than 401., as
- they were only made up for show. His engagement at
- the Olympic Theatre this year began on the 4th of
February, and the theatre was closed in five weeks
- afterwards.
Mr. Commissioner PHILLIPS observed that it was a
matter of public notoriety how it closed, as appeared
- from the police reports.
Mr. SARGOOD said the subject referred to by the
Learned Commissioner was a recent affair. The
closing of the theatre had nothing to do with the Globe
office.
Price -

Mr. Commissioner PHILLIPS—Why did it close so
suddenly?
The insolvent said Mr. Watts was taken up on a charge
of embezzlement.
Mr. Commissioner PHILLIPS—That is what I said.
Ts
We can't shut our eyes to what is going on.
The insolvent, referring to the subject respecting Mr.
Watts, said, " I had nothing to do with it."
Mr. Commissioner PHILLIPS—Of course not, but was
IA not the theatre closed in consequence of his arrest on a
charge of embezzlement? Insolvent—lt was, Sir.
:U His examination was continued, and he stated that he
34 had acted at the theatre for four weeks. The rate of
salary by the contract was 251. a week. Mr. Watts had
dt
iaant
a'
'X paid him 1231., and a sum of 60/. on account of the con-
,% tract. He had got money in advance, upwards of 1001.,
ske contractfiras
advantage
vaacntitoang.
e with Homft eri hlavandadt
teesvn egwraayg's
er
aehat
ismao
an
self elsewhere. At present he was out of an engage-
-0 went. He had had no engagement; since the closing of the
1.% theatre until the last fortnight. He had an engagement
Ili! i end.ttoo pay
believeH e Mr. Nathan's
not that the
at the Marylebone Theatre on certain terms—to share
os. after the expenses. He entered into the engagement
a with Messrs. Stirling and Kinlock for a fortnight, with
power on his part to continue if it was found mutually
is advantageous. The contract with Mr. Watts was that
`'t he should not play within twelve miles of London ; but
when the theatre was closed he felt himself at liberty to
engage himself at another theatre.
Mr. SARGOOD said there was no doubt of it. The
Learned Counsel then proceeded to inquire of the insol-
vent what expectations he had of paying the debts he
now owed.
- The insolvent said he had every expectation. Before
ice. last December he had various engagements—sharing
engagements in the country. There were, he knew, i
some small debts in the schedule—one of seven guineas,
for cab hire when he was at Manchester, which was the
balance of an account. There were some debts which
he had not paid on account of his inability.
Mr. SARGOOD said it was well known that in the
theatrical profession there were difficulties in the outset.
Mr. Commissioner PHILLIPS —And I believe in other
, professions as well.
Ia answer to further questions the insolvent said he
had not been able, fur want of means, to pay for the
•hire of the cab. e had now no property to give up to
tee the creditors—no theatrical dresses. The dresses he
_ used he had on hire of Messrs. Nathan, when he first
came to London, in 1848. He had paid Messrs. Nathan
U 1031.35. 6d., and now owed them 1091. for debts and costs.
A discussion arose respecting the hiring of the goods,
and it was stated that more had been paid for them than
Ili
r they_ were worth.
The insolvent further stated that he had not the means
' to purchase his theatrical dresses, and therefore hired
them of Nathan, and had not paid any money until he
was arrested. He was performing at the Olympic
Ice'
Theatre about five months in 1848, under Mr. Spicer and
Mr. Denton. He was paid 20/. a week, and then it was
increased to 251., and for two months he had 30/. a week.
2 He had received in the five months about 500/. The re-
=Udder of the year he was at Brighton and other places,
and made, he should suppose, 150/. He was not a mar-
ried man, but was in difficulties, and devoted his money
to pay his debts at Liverpool and Manchester, where he
was a resident. He did not know what he owed Messrs.
Nathan, but he did not expect the exorbitant charge they
had made of 1031. He thought that 501. would have
been a 'moderate charge for the dresses, or 1/. a week.
' Mr. Commissioner PHILLIPS asked the real value of
the dresses hired. Insolvent—A mere nothing.
Mr. COOKE—About how much? Insolvent—About 401.
Mr. Commissioner PHILLIPS—Made up for show.
Mr. SARGOOD said it was like hiring a horse and
chaise—more was paid in time than the value.
Mr. Commissioner PHILLIPS—That depends on cif..
cumstances. I never did an 3 thing of the kind.
After a few more questions and a conference between
the counsel,
Mr. CooLE said he had been speaking to his Learned
Friend about paying the debts. He had an offer to make,
'% but he would not make it before his friend had had the
'„ opportunity of opening his case. Mr. Brooke's charac-
ter
before the public was of great importance to him, and
therefore he had abstained from making the offer, that
the public might know there was nothing in the case to
affect his character.

Mr.
SARGOOD readily admitted that there was nothing
tee. in the case against Mr. Brooke's character. It was as
well that it should go forth to t public.
Mr. COOKE said be had the honour of seeing Mr.
Brooke on the subject before be cattle into court. His
character was everything with him, and from his great
talents, the offer he was about to make was one that
would certainly benefit the creditors. It was proposed
% that, at the end of each year, Mr. Brouke should make
a statement of his gro-s receipts, and pay into court one-
eighth part fir his creditors, so that if he made 8001.,
there would be a 100/. for the creditors.
Mr. Commissioner PHILLIPS said he saw an item in
the proceedings of 8001. fur travelling expenses.
Mr. COOKE said the expenses incurred were very
great.
Mr. SARGOOD said he should prefer a fixed sum.
Without being personal, actors were known to have some
54 habits of extravagance.
Mr. Commissioner PHILLIPS—This gentleman has a
character to support, and I see no debt of extravagance
in the schedule. There is nothing in the case to affect
Mr. Brooke's character in the least degree.
ice. It was then arranged that a day should be named for
the final order.
Mr. Bloomer, the creditor in person, epposed. His
debt was only 21 16s. 4d., and he had sued Mr. Brooke
in the county court. He wanted his debt erased from
5 the schedule, so that he might have his remedy in the
county court; but the Commissioner told him that it
I% could not be done.
11,4 A discussion arose respecting the periods at which
75 Mr. Brooke was to render an aceount of his professional
income • Mr. Sargood wanted it quart-rly, but Mr. Cooke
; proposed half yearly, and, eventually, the first account
114 was to be rendered by Christmas next.
Mr. Commissioner PHILLIPS said he understood that
Mr. Brooke was in expectation of an immediate engage-
ment.
)x, The insolvent said he expected an engagement.
6d
Mr. Commissioner PHILLIPS—I have very little doubt
3 that the debts will be paid, provided he has his health;
3s. I see no reason to doubt it.

I -.......• so w • U•
9s It was then arranged that the first tii.vossnt should be
li rendered at Christmas next, and the 24th May was fixed
for the final order.

- •
POLICE INTELLIGENCE,
MAI?LBOROUGH,STREE7.
The Rev. John lierrington was charged with obtain-
% ing a sum of money from Mary Oakley under false pre-
tences.
The prosecutrix stated, that being in want of a situa-
tion, she was introduced to the prisoner by Mrs. Wright,
who keeps the Domestic Emporium in New Oxf)rd-
street. On the 6th of April she was engaged as house-
keeper by the prisoner. The prisoner represected
himself as living at Bromley, in Kent. He asked pro.
secutrix whether she had any property. She replied in
the negative. He said that he was short of cash and
wanted her to lend him some money, adding that his
former housekeeper had done so. She lel, and having
procured 10/. she called at the prisoner's lodgings on
Wednesday fortnight and had an interview with him,
when she lent him 4/. and some silver. She made this
advance on the faith of the written engagement he had
given her, and the promise that her money would be
returned with her wages for the first quarter. It was
Mrs. Wright who said the prisoner lived at Bromley;
she afterwards said at East Ham, and also named
Knowle-park. He evaded the subject of his place of
residence. In consequence of suspicions which had
been awakened in her mind, she caused the police to take
the prisoner into custody,which was done at his lodgings,
No. 5, Oxford-street.
In answer to the charge, the prisoner said he would
tell the truth. He lived at Snaresbrook, but as some dis-
pute had occurred about the rent, 250 L a year, he had
been induced to leave the place, and had since been un-
settled. He had told the prosecutrix how he was situated,
and that when he was sealed she was to come and be his
housekeeper. He intended no deception. She bad been
to Miss Fowler's, his former housekeeper, who had also
lent him money, but which had been duly repaid, as his
banker's book would show. He had property which was
paying him at that moment 200/. a year. He had
graduated at Marischal College. Aberdeen, and was of
King's College, Cambridge. He was Regius Professor
of Greek.
He was remanded till Friday next.
MAR YL EBOiVE.
In the report inserted in our paper of Saturday, of a
charge against Mr. Lawrence, a fishmonger in Motcomb-
street, Belgrave-square, for " having felociously obtained
possession of a title-deed by inciting a person to steal
the same," Mr. Long is stated to have remarked that
"the inciting to steal had no doubt been clearly made
out, but not so the felonious intent." The latter part of
this observation is incorrectly given, the worthy magis-
trate's words (which were not distinctly heard by the
reporter) having been " the question is whether there
was an actual felonious taking in this case, when it has
been shown tbat the property was freely given up to the
prisoner."

CLERKEN WELL.
James Bailey and John Lawler, alias Dickson, were
charged before Mr. Tyrwhitt with having conspired to
cheat divers persons of various large sums of money.
The court was thronged by persons have been •
dered by the prisoners and the gang to 10'
belong.

oun.
.40 they

Mr. Wakeling conducted the prosecution.
Mr. Thomas Bland, butcher, of High-street, Islington,
was the first witness examined by Mr. Wakeling. He
said that on Wednesday, the 3d of the present month, a
respectably-dressed man and Mr. Ward, a butcher, in
Exmouth-street, came into his shop, and purchased some
mutton-chops, and he afterwards, at their request, pro-
ceeded with them to the Blue Ceat Boy public-house,
City-road, to take a glass of ale. Here they were soon
joined by Lawler, who was drinking brandy-and-weter,
and subsequently by Bailey, who feigned to be drunk,
and said he had been at Sadler's Wells on the previous
night. After narrating some story about being
crossed in love, he said he had already come into the
possession of 5001. a year. Bailey then offered wit-
ness a bottle of champagne, which he declined to accept.
Bailey then asked Lawler to engage in a game of skittles,
which he agreed to, and proceeded for the purpose to
the John Bull public-house, in Brewer-street. The game
was accordingly played there for 11., which was deposited
in witness's band, who was induced to accompany the
prisoner to " see fair play." Bailey having lost, witness
gave up the stakes to Lawler, who, out of it, paid fir a
bottle of port wine, which was brought to them by Ann
Russell, servant of the landlord. While they were par-
t iking of the wine, Lawler made a bet of Si. with Briley
that he (Bailey) could not bring down the nine pins in
five times, and the money was duly posted, and lost by
the latter; after which witness advised him to play no
more, or ho would lose all his money. To this recom-
mendation Bailey observed that it did not matter to him
it he lost a hundred or two, and play he would. About
this time a stout man, called by the prisoners Joheson,
was let into the ground by them, and commenced betting
with Bailey, who et 11 continuing to lose, witness was even-
tually induced by Lawler to bet Bailey that he did not
get the nine skittles in five times, which sum witness
very quickly dropped (a laugh), and also a like amount
very soon on the same issue of the game. Al ter this in-
sight by witness into the mysteries of the play, Bailey
said to him, "Now, I will bet you 501. you cannot get
them in nine times," which sum witness immediately
procured, when Bailey refused to make good the bet,
unless it was increased to 100/. Witness not having
sufficient money for that purpose, let that particular
matter end, but consented to play a match with Bailey
for 201., Lawler and Johnson engaging to put up the
skittles, urging that it would be better for them to do so
than to allow a stranger to come into the ground.
Mr. TYRWHITT (smiling)—Of course, he allowed you
to win the 201. ? Prosecutor—Oh, no.—(Laughter.)
Mr. Mould (the clerk)—How many times did you go
at the pins? Witness—usually four. When I went
that number, he went three times.—(A laugh.)
Mr. Wakeling—Of course when you went two be
would get them all, and would have tied you every time
had you knocked them all down at a throw. Much
laughter, in which the prisoners joined.
The witness continued, that he played another match
for 101. with the same result, and after that he was pre.
veiled on to go with Ward and his friend and the priso-
ner and Johnson to the Sportsman, in the City-road.
where Lawler called for six glasses of brandy and water,
ona of each they drank. While there, witness said it
was a shame he should have lost so much money, wh n
Lawler and Mr. Ward's friend recommended him to go
to another skittle-ground, telling him he would win all
back again, and they named one in the Kingsland-road,
whither they all proceeded in a cab, and where witness
was fleeced of the rest of his cash in the same way, be-
sides a cheque for 25/.
Mr. Mould—How much money were you robbed of ?
Prosecutor-581., independent of the cheque.
By Mr. Wakeling—l drank so little that I am satisfied
I must have been druggee. I was ill two days after-
wards.

Ann Russell, servant at the John Bull, identified both
prisoners as having been at the house on the 3d inst.,
when Mr. Bland was there.
The prisoners were next charged with having swin-
dled Mr. Rowland Morgan, builder, of 22, Ashley-
crescent, City-road, of 301.
Mr. Morgan shortly stated that, on the 13th of March,
he was asked by a young man in Bury-street, City-road,
the way to the Angel Tavern, and as he was going that
way he offered to show him the house. They proceeded
as far as the Windsor Castle, City road, where the
stranger halted and invited him to partake of some re-
freshment, and they went in and had a pint of half-and-
half. The prisoner 13.iley appear' d then in the same
character as in the first case, and fleeced him of 301. in
the same manner as at the John Bull.
Mr. Wakeline• now asked for a remand, and said he
had no doubt be should at the next examination have
numerous other charges to prefer of far greater
magnitude.

The prisoners applied to be admitted to bail.
Mr. TYRWHITT said it was a bailable offence, and or-
dered theta each to find two responsible housekeepers in
the sum of 1501. each, and give 24 hours notice to Mr.
Wakeling.
The prisoners were sent to the House of Detention
until the tail is found.

MYSTERIOUS ROBBERY.
Yesterday, between one and two o'clobk, a rumour
rapidly spread throughout that part of the parish of
Clapham lying near to the Wandsworth-road, that a
murder and robbery had taken place that morning during
the hours of Divine service at the house of Mr. John
Meddle, Claremont-place, Wandsworth-road, and that
the person murdered was that gentleman's housekeeper.
At a few minutes to eleven o'clock, Mr. Meddle left
his house to attend Divine service at Clapham church.
Mr. Meddle returned shortly atter one o'clock, and ring-
ing the bell at the gate several times and finding he
could make no one hear, he went round to the garden
gate, which, to his surprise, was unfastened. Ha went
in. The washhouse door was open, as also the back
kitchen, and he was almost paralysed at beholding his
housekeeper lying on her back in the front kitchen, her
legs extending over the threshhold of the door, and her
head lying towards the French windows that open into
the area in front of the house. Mr. Meddle felt, the
body, and believing, as aas the fact, that life was ex-
tinct, rushed out and alamied the neighbourhood. , For
some short time so horrified were the neighbours that
none of them, though earnestly appealed to by Mr.
Meddle, would go into the house. At last Mrs. Travash
and Mrs. Staples went in, and found the deceased
lying as stated, but under most extraordinary circum-
stances. Her right leg was partly drawn up under the
body, and entangling the foot, which was without a shoe
(which is missing), was a coil of rope used in hanging
out clothes; her head rested on six or seven folds of
carpeting, and within six inches of the head was a basin
containing about a pint of clean water. The face,
hands, and other parts of the body were cold. There
was not the smallest contortion of features nor, so far as
was observed, any marks of personal violence. The eyes
were closed as if in sleep, and but for the ghastly ex-
pression of the face it could have hardly been imagined
but she slept.
The police were very promptly on the spot, as also
Mr. Parrott, jun., the surgeon to the police force, who
examined the body. and pronounced life to have been ex-
tinct some time. He could detect no outward marks of
violence, nor was there any mucus flowing from the
mouth or nostrils. On entering the house Mr. Maddle
had found it in a state of great disorder, and very soon
discovered that a gold watch, some jewellery, consisting
of rings, &c., and some plate had been carried off. Mr.
Coleman, the inspector of police, having communicated
with Mr. Bicknell, the superintendent of the V division,
made an examination of the premises, and found that
every drawer, box, and even the iron chest, had been
opened and ransacked, and a small box, in which the
housekeeper kept her money, was emptied of its contents.
A very great deal more labour appeared to have been ex-
pended in opening the various drawers, cupboards, &c.,
than would have been used by an expert thief. What
the amount of property stolen actually is cannot at pre-
sent be stated. From subsequent information obtained
by Inspector Coleman and his men, it would appear that
two men were seen in a byt-road near the rear of the
house at about twenty minutes past twelve o'clock at
noon, and one of them is described as follows :—Short
stature, with a blotched face ; dressed in a dark coat
with pockets at the side, a black neckerchief and a red
plaid handkerchief containing a bundle. The other was
tall and thin, with curly hair, he was dressed in dark
clothes, and carried a blue bag; they went in the direc-
tion of Balham. Between eleven and twelve o'clock a
man was lurking about the bye-lane, and lay down in
the grass in the rear of the house. He was attired in
shabby black clothes and black neckerchief with spots.
Another man, about the same time, was seen near the
apo

At a later part of the evening Dr. Parrott, the father
of the previously, mentioned surgeon, attended by his
son, examined the body. Dr. Parrott remarked that
there was no suffusion in the eyes, nor any congestion;
there was no protrusion of the tongue, and noc the
slightest scratch; and it was further remarked that the
deceased appeared to be in good health.

hospital, fund the poor woman in such a precarious
state that he at once proceeded to thw-street for the
magistrate to come and take her depositions. Mr. Hall,
the chief magistrate, was soon in attendance, accom-
panied by Inspector Black and Mr. O'Brien, the as-
sistant clerk. The prisoner was brought up in custody
of two policemen. Having heard some one remark
that his wife's head was completely smashed, he
shuddered, and said, " Ali! she must have fal'en head-
foremost." During the time that the depositions were
being taken the prisoner appeared in great agony. The
woman said she was thirty-five years of age, and her
husband had frequently beaten her in an unmerciful man-
ner. Sometimes with a poker. Latterly he had been much
more affectionate and kind to her. On Saturday night
they had been out drinking together. They got home
about half-past t valve. In a short time afterwards she
said or did something which displeased him, when he
struck her over the face arid head. The last blow
knocked some of her teeth out; she then heard him call
for a poker, and she, to escape, pushed the window up,
for the purpose of calling assistance, when she fell or
threw herself out. She knew she was dying, and prayed
for fergivecess.

The— little girl, wbo said her name was Martha
Donovan, confirmed what her mother had stated about
the quarrelling, and added, that she ran to the window,
when her father followed, and lifting her up, threw her
out of window into the back yard, and she fell first on
her face and then on the back of her neck. She had fre-
quently seen her father beat her mother.
The prisoner then took a farewell of his wife, but
said nothing about the occurrence. He was removed
back to his cell et Bove-street.

THE WINDOW-TAX.
If we help to keep open the question of the window-
tax, it will readily be understood that we are not pressing
for its immediate abolition, or for its abolition at all,
without some equivalent duty in its stead. Nothing can
be done this session, and it is vain to expect that even
next session the country will be in a condition to strike
off more than 1,800,0001. from its revenue, chiefly fur
the benefit of the wealthier classes. In general, too,
it is of very little use to fret abOut a tax, which must be
borne whether we like it or not. But there are circum-
stances about the window-tax which make it an excep-
tion, just now especially. In the first place, ever house
that is built—from the cottage which pays no window-
tax to the mansion which pays 301. or 401.—bears the
impress of the tax on its front and on its back; from its
cellars to its very roof; from Its reception-rooms to its
smallest offices—from its general plan to its most casual
appendages. An enormous amount of mischief is done
every year in the structure of houses, which, once
built, do not easily admit of alteration. Every year,
too, a considerable number of old houses are de-
stroyed, simply because the window-tax renders
it expensive to inhabit and impossible to let
them. But, besides these constant reasons for a yearly
discussion of the subject, there ha?pens to be a species
of window-tax crisis at this moment. We profess to be
inaugurating a great sanitary reform. By the abolition
of the glass duty, and now of the brick duty, as well as
by the reduction of the timber duties, we are giving
great encouragement to building; and this we are doing
on sanitary grounds. Further, some important in-
quiries are in progress, and some important experiments
have been recently made, on the best mode of lodging
the operative classes. From them it appears that the
window-tax has presented, and does still present, the
most serious obstacle to the best form of dwellings for
the poor. In fact, the pressure of the tax is so great
that it threatens to suspend further operations; and the
best, the most rational, and the most successful act of
benevolence attempted- of late years, is almost pro-
hibited, not so much by the necessity of 'c intributing to
the revenue, as by the mode in which that contribution
is levied. ire might add, that some valuable discoveries
and improvements have been lately made, which are
likely to be comparatively unavailable so long as the
window-tax ties our hands.
It is from these considerations that we gladly assist
the prayer of the deputation, whose conference with the
Chancellor of the Exchequer is reported in another pan
of our columns. , Sir Charles Wood's reply offers rather
more encouragement than has been vouchsafed to some
other deputations. " The question of the window
duties," he says, " will receive the fullest consideration
of her Majesty's Government." This is a pledge, and
we have reason to believe that it is made-in the hope of
some substitute being found. Here, thee, is our only
chance of deliverance from a tax liable to many serious
objections• over and above its mere pecuniary pressure.
We will gise all publicity to the problem a hich for half
a century has puza!ed our financiers, and which once more
taxes their ingenuity. " What form of house-tax or
other tax will supply the place of the window-tax, with-
out entailing worse inconveniences?" As the problem is
exceedingly difficult, and its solution is for the benefit, of
the public; it is but natural to expect that the public
should assist in its solution. Were the Chancellor of
the Exchequer to come forward tomorrow with an ela-
borate scheme for the purpose, experience leads us to
apprehend that he would find it attacked in detail, not
only by everybody who happened not to derive-quite as
much benefit as he desired from the scheme, but also by
everybody who had some reason for wishing the scheme
to founder altogether. Fourteen years ago, when the
alternative was offered, the public deliberately retained
the window-tax and rejected the house-tax, not on the
ground that a house-tax was essentially the worse'tax
of the two, but because it was thought to be unfairly le-
vied, and, moreover. not very capable of a fsirer distri-
bution. Were Sir Charles, however, to bring f,rward
a new and improved scheme, we see little reason to hope
that it would e.cape the opposition which proved fatal to
the house-tax actually levied for many years till 1836.
Indeed. it is out of all reason to expect that nay
paper scheme should at once be more mature
and ready for working than a scheme long iii
practice, and frequently amended. We repeat,
then, that if the public wishes to repeal the win-
dow-tax, it must do something more than hold mt et-
ings and send deputations ; it must suggest a substitute,
the only possible substitute being some form of house-
tax. It will, perhaps, be said, that it is tee business of
the Chancellor of the Exchequer to find taxes and of the

public to get rid of them. We do not, howevt r, admi
that distribution of labour. The interest of both par
ties is the same, viz., to provide fur the proper expen
diture of the nation by the best and easiest mesas.

There can be little doubt as to the conditions of the
problem bef.)re us. The odiousness of the window-tax is
not so much its actual burden as iti interference with
the comfort, the health, and the architectural effect of
our houses. We must not, then, expect to pay less for
our houses, excepting where a principle of exemption
has been established, but, as yet,
.unequally applied.
There are cases where the window-tax ought to be
amended, and where consequently a house-tax,
allowing the came exemptions, ought to be qualified
also. For example, it the inns of court and the colleges
and halls at Oxford and Cambridge pay a mitigated
window-tax on the distinct sets of chambers, surely the
buildings recently opened for the occupation. of poor
families near St. Pancras Old Church, and other similar
establishments, ought not to pay the higher rates, mount-
ing up, as they do, to an extravagant sum. Something
too must be said for private houses let in lodgings, the
keeping of such houses being a species of tittle, and the
number of windows in them being out of proportion
with their value or class. These grounds of excep-
tion equally hold good, whether the tax is on the
windows or on the house itself. Except in such
cases as above, we must deprecate all attempts to get
rid of taxation under the cover of a just re-

pugnance to the particular shape of the pre-
sent tax. The substitute must not be a tax
on the windows, the doors, the chimneys, the ca-
pacity, or the measurement of the house, but

simply oz its value for letting as a residence. So, a
least, it appears to us. If any attempt is made to in

elude houses of business in the tax to a greater extea
than they are included in the operation of the window-
tax, we anticipate an active and atic..;essful opposition

The rule of the letting value, we are aware, is not of
easy and universal application. It will have to be modi-
fied. The case of first-class mansions in the country is
a special case, for which a special rule must be found.
For example, it would be impossible to find a tenant for

Chatsworth-house on any terms whatever, so that its
letting vslue is nil, while a valuation with reference to
its cost, or its scale, would go into the other extreme.
Such 'lollies, however, are treated exceptionally, under
the present window-tax; and might he, als.), rimier a
house-tax. We see no insuperable difficulty in the

problem before us, aud 39 we codirlyntiy,_corr7unit it to

the ingenuity of those persons who .re anxi,,us to

get rid ot a -wost ineo,,v-enient wlthout thjury to the

revenue and credit of the milieu.— lines.

THE CoUNTI
LIVERPOOL, APRIL 27.
in the trade, and a fair bush
very full prices generally.
s. d. S. d.t

Wheat, per 701 b :
English, white 5 9 to 5 10

Do. red: .. 5 4 5 6
Irish, best red .. 5 0 5 0
Do, lower quality 4 8 5 3
Manx, red and wh. 5 3 5 6
Dantsic, high mixed 6 6 6 9
Do., mixed .. 6 0 6 4
Rostock, &c.. 5 8 6 0
llamburgh and

[I,IT MA 5-i.KETS.
-There is an improved feeling
ress is going forward to-day at

s. d. s. d
Do. Meal, perl96lb 13 0 to 14 0
Barley, English, pr
imperial quarter 24 0 25 0

Lower Baltic .. 5 6 5 S'
American & white 5 10 6 0
Canadian, t red 5 4 5 6
Antwerp & Louvain 5 3 -- 5 7
French, red.. .. 5 0— 5 4
Hungarian and _ _

Mariaropoli .. 5 0 5 21
Odessa, Polish • . 5 0 5 2
Do., common .. 4 10 5 0
Egyptian .. .. 3 10 4 3
Flour, English &
Irish, per 2801 b 28 0 29
Do., extra fine 31 0 33
United States, per
barrel .• 22 0 23 0
Canadian • • .. 21 6 22
Ind' In corn, per
4801 b, white .. 27 9 29 6

Irish, Scotch, and
;11 anx,per 601 b.. 2 10 3 0

Foreign, grinding 2 8 2 10
Itye, per 4801 b • 22 0 24 0
Beans, English, pr
imperial quartr 23 0 29
Irish and Scotch,
per 4801 b.. •• 24 0— 25 0
Dutch .. •• 26 0— 97 0
Egyptian •• •• 20 0— 21 Cr
Peas, English, per
imperial quartr 28 0 30 0
Foreign • .. 27 0— 27 6
,Oats, per 45lb:—

2 9 - 2 10

Engli,h, Scotch,
and Welsh, old
Irish, new, best
mealing . 2 3 2 4
Do., mid and inf. 2 0 2
Old .. 2 3 - 2 4
Oatmeal, English,
& ticotch,pr24olb 92 0 22 6
Irish, new .. 20 6 21 0
Do , old . .. 19 0-- 20 0

MANCHESTER, APRIL 27.—The flour trade since our last
report has been characterised by gradually increasing firmness,
caused by diminished supplies and the reduced state of the
stocks ii, first hands, and although buyers have not been in-
duced to operate freely, there was a fair amount of business
transacted at fully, and in some instances rather over, the
prices previously obtainable. Oatmeal has likewise continued
in fair request at late rates. Influenced probably by contrary
winds, the imports into Liverpocl from abroad are on a less ex-
tensive scale than for several weeks past, consisting only of
8,768 quarters of wheat and 5,448 quarters of InOian corn,
and from Ireland the arrivals are on a very moderate scale,
while from our own coast the supplies are exceedingly light.
At our market this morning a more animated feeling was ap-
parent than for some time past, and wheat must be noted Id to
2d per 70Ib dearer than on thss day se'nnight. There was a
good inquiry for flour, but holders firmly demanded an advance
of is per sack, which rather checked sales. For oats and oat-
meal the previous currency was steadily maintained.
READING, APRIL 27.—Wheat, 30s to 465; barley, 20s to
`2ss; oats, 15s to 20s; beans, 28s to 3`_'s; peas, 27s to 32s per
quarter. Fat hogs, Qs Od to Os Od ; porkers, Os Od to Os Od
per score. Poultry—Fowls, per couple, 4s Pd to 5s Od ;
ducks, ditto, 3s 6d to 4s Od, cutter, lld to Is Orl per lb. Eggs,
20 to 22 for Is.