The Sun.
London, England, 1845-01-09 00:00:00

THE SUN,AVIVTION, TITURSDAY MOANING, JANUARY 9, 1345.

. .
, --COURT CIRCULAR:—
THE A LLEGED MURDER
VVIND3OR WEDNESDAT.—Ihe Queen •:rill Prince _ ___ ___ _-__ • ___.! -
I Albert walked out for some time this aft
The fo on.
akin ng the d y dprevented
the Royal f
Familyweat from AT SALT-HILL.
a g their usual airings.
is The Marquis and Marchioness of Exeter arrived at
e the Castle to-day, on a visit to the Queen.
Ms Excelleney the Austrian Ambassador and the
ft Countess Dietriclistein took their departure from the
r, Castle to-day. The Earl of Liverpool, the Earl and
i• Countess Delawarr, and Lady Mary West, also left
the Castle today.
' Mrs. 13,)uverie had the honour of joining the royal
;
circle at the Castle at dinner this evening,
i
it

ADJOURNED INQUEST.

The inquest on the unfortunate woman, Sarah
Hart, who was supposed to have been poisoned on
Wednesday last at Bath-cottages, Salt-hill, was re-
sumed yesterday, at the Three Tuns Tavern, Salt-
hill, pursuant to adjournment from Saturday
last. The proceedings appear to excite the
most intense interest in the neighbourhood.
and the road leading to the tavern was occupied by a
number of persons anxious to catch a glimpse of the
prisant.r, J. Taavell, who was brought up from Eton,
in a fly, in custody of a constable. Mr. M. Cham-
bers and Mr. Williams attended for the prisoner.
J Charlesey, Esq., the Coroner, took his seat at
ten o'clock, and the Court was opened in the usual
manner, after which the names of the jury were
called over. The first witne.ts called was
Mr. (hard Western Norblad, the surgeon, who
depo=ed as follows :—I have analysed the contents of
the bottle and glass found in the house of the de-
ceased. I performed the analysis in conjunction with
Mr. Champneys. The inquiry was adjourned until
to-day, to enable us to do so. The bottle was about
ha.f full of porter. I find that the bottle contains no
poison of any description. The bottle was delivered
to me by Mr. Champneys. I did not see it on the
table. I have also analysed the livid in the
glass, which was delivered to me by Mr. Champneys.
and that contains no poison. I have caref‘illy pre-
served the results of that analysis, and they are in the
possession of Mr. Champneys.
By Mr. Chambers—Mr. Champneys and Mr. Coo•
per were with me when the examination was made.
Mr. Cooper is a very eminent chemist. The analysis
took place at Mr. Cooper's laboratory in London.
Mr. Coaper concurred with us in opinion. Mr.
Cooper will not be here.
Mr. Chambers—Was Mr. Cooper present at the
analysis of the contents of the stomach ?
The ConoNza—l have not examined the witness
on that point, and do not think you can cross-examine
him on it.
Air. Chambers—As you please, Sir.
The question was not put.
The CORONER—Was the analysis conducted by
yourself or Mr. Cooper ? Witness—By Mr. Cooper,
in my presence. I possess sufficient knowledge of
chemistry to understand the manner in which the
analysis was performed, and to state its results.
Mr. Henry Montague Champneys, surgeon, ex-
amined by the CoRoNEn.—I live at Salt-hill. I was
directed at the last sitting of the Court to analyse
the contents of the bottle and glass, which I took
from the table in the house of deceased. In conse-
quence of these directions, I, in conjunction with
Mr. Norblad and Mr. John Thomas Cooper, have
analysed the liquid found in the bottle and
the glass, which was taken by me from the house of
the deceased from the sitting-room where the body lay.
No poison was found in either the bottle or the
glass. I was present the whole time of the process of
analysation, and my experience enables me to state
that that was the result of the examination. I have
preserved those liquids. I took them from Mr.
Cooper's, and they have been in my sole possession
ever since. They have been put under lock and key,
so that I shall always know them to be the same
when called upon.
Cross-examined by Mr. Chatnbers—l applied tests
for several kinds of poison ; they were the same as I
mentioned the last time—oxalic acid, lead, oxide of
copper, arsenic, and prussic acid. I have never met with
an instance in which the elements of prussic acid
have been found in beer and porter. I entered the
profession
myself.io
nitt July, 1835. I attended the regular
,Zursieis of chemical lectures, and manipulated occa-
I never applied the test of prussic
'acinda to urea. I am not aware that prussic acid
is to be found in large quantities in urea. I
do not take in the Lancet, but I know
Liehig's lectures. I was not aware that prussic acid
was contained in large quantities in urine or urea. It
may, 1 believe, be evolved from the human body
during the process of decomposition. It was disco•
vered by Scheile, I think, about forty years since.
Mr. Chambers—Did you decompose the beer so as
to ascertain its composition ? Witness—That was
what I endeavoured to do.
Mr. Chambers—Did you apply your tests to that?
Witness—Yes, after distillation.
Mr. Chambers—Then you first distilled it, and
then applied your tests to the distilled liquid ? Wit-
ness—Yes.
Mr. Chambers—That I believe is the usual method.
The CORONER—Did you taste the liquid before
analysation ? Witness—l did, and it had every ap•
pearance of porter.
The officer of the Court here addressed the Co-
roner and said the Inspector of the London Police
had a statement to make to him.
The CORONER—It must not be made in public.
I will come out to him presently.
Margaret Jane Bennett was then called, and her
deposition taken the other day was read over to her
and signed. This proceeding was rendered neces-
sary in consequence of some informality in the manner
of taking the deposition. This was the witness who
first went into the deceased's cottage and saw the
bottle, glass, and bun on the table.
Mr. Norblad was re-called and examined—A part
of a bun was also produced by Mr. Champneys, which
I subjected to the same analysis as the liquid. There
was no poison found in it.
Mr. Champneys recalled—After the analysation of
the liquid I produced a bun which I had taken off a
table in the house of the deceased, in the same room
where the body lay. I found that the bun contained
no poison.
The CORONER said the case on the part of the
Crown was now closed.
Mr. Chambers—You were kind enough, Sir, I
understand, to state to my friend Mr. Williams, on
the last occas:on, that at the close of the case you
would permit me to say a few words.
The CORONER—I cannot permit you to make a
speech for the defence. If you have any observations
to make on the evidence taken to-day, you may do so,
but I shall not allow you to go into a general reply.
Mr. Chambers—lf you will be so good as to lay
down any rule of proceeding, I will take care to
abide by it.

-her Royal Highness the Duchess of Gloucester
visited ti e Duke and Duchess of Cambridge ve!iterday.
Their Royal Highnesses the Duchess of Cambridge
and the Hereditary Grand Duchess of M,•l;l••nburgb
Strelita took an :tiring to lieW yesterd:ty, returl:ing
to Cambridge House in the afternoon.
A deputatinn from the Great Western, Uxbridge,
and
of Staines Junction Railway Comp...l)y, consisting
-Mr.
Martin Richard Carpenter, Mr. Swynf,ii Jervis, Mr.
Stutely, ani Mr J. Wheeltot, o,emb..Ts of
the Provisional Committee ; Mr. .John Davis Paine,
ten ergineer; and Mr. 'l'. Mawr J. Maw, solicitor, had no in-
tview with the Earl of Dalhousie yesterday, at the
office of the Board of Trade.
Mr. Dean, Chairman of the CustOms, had an inter-
view with the Chancellor of the Exchequer yesterday,
t hi official rosidence in Downing-street.
ages The Hon. tiff liam Ashley and a deputation from
Centaki Rent Railway had an interview yesterday
with the Earl of Dalhousie, at the Board of Trade.
Mr. Archer,
,jun., and Mr. T, Smith, hail an inter-
vie •
" Lord Stanley yesterday, at the Colonial-
Office.
Sir Robert Peel arrived at his residence in White-
nsatalle-gorairdens yesterday evening, from Drayton Manor,
ushire.
Mr. La Touch, and a deputation from the Great
LNyi!irth-Western Railway (Ireland) had an interview
yesterdlt
ith the Earl of Dalhousie at the Board of Trade
y.
I •
of 11°`• qranville Somerset. Chancellor of the Duchy
krgile,aster, arrived in town yesterday afternoon.
interp_u'An Wood, Chairman of the Excite, had an
%esterday with the Chancellor of the Ex-
chequer. .
and
Earl of Hillsborough, M.P., Viscount Newry
RMorne, 111.1) , Hon. J. H. Knox, and Sir John
ennie,r from the. Newry and Enniskillen Railway
`'ouipany, had an interview with the Earl of Dal-
housie yesterday.

MR. BRA RAM'S CONCERT.
Co Braham, assisted by his sons, gave his first
ncert for the season last evening, at Hanover-
square Rooms. The following was the programme:—
PART I.
The Witches Glee (Mr. P. King) ; Song, On the
Cold Shores of the Stranger (Bellini), Mr. C. Braham ;
Grand Scena, Sampson's Lament on his Loss of Sight
Mandel), Mr. Braham ; Song, Revenge, Timotheus
Vet
_lles (Handel), Mr. H. Braham ; Song, Molly Bawn
ver), Mr. Braharn ; Glee, The Red Cross Knights ;
f. cella, Adelaide (Beethoven), Mr. Braham ; Song,
,1;°011-1 Bellini's Norma, Mr. H. Braham ; Serenade, from
n Pasquale (Donizetti), Mr. C. Brnham ; Duet, from
4+Elisir D'Amore, Vogho Dire, Mr. Braham and Mr.
Braham.

PART;II.
R_Glee, The Winds Whistle CGId (Sir IT. R. Bishop) ;
"Jrig The Death of Nelson (Braham), Mr. Braham ;
Se '
R lig, My Heart with Love is Beating, Mr. C. Graham ;
I'mg, the Wanderer (Schubert), Mr. H. Braham ;
I)l4't, Oh ! Albion (Braharn), Mr. Braham and Mr. C.
14r])rah •, Song, Rage thou Angry Storm (Benedict),
.IL Brahatn ; Song, the Watchman (Tom Moore),
tr. Braham ; Duot, The Brothers (Knight), Mr. C.
ilrithiltn and Mr. li. Braham; Song, The Bay of Biscay,
l!ttr. Braham.
~The glees constituted the novelty of the evening.
4tH, ey were delight uiiy given; and
we trust that
'luring the course of the season the Messrs. Brat:am
kill give us many more specimens of thii, the national
4111sle of England. Lie Grahams‘,4 ere all there, in
rcellent voice. What may be the age of Mr. Braham,
Paccording to the calendar, we know not; but, vocally
eaking, he is what he ever has been in our renieli-
urances about thirty--just in his prime. Long may
lle so continue. Mr. C. Braham Las ripened into a
delicious concert. room singer ; but Mr. Hamilton
Graham should not confine his exertions to the concert-
Nom. The lyrical drama stands in need of his ser-
vices. Nature intended him for the prime bass()
emitate of .Europe, The concert way well attended.
.._

SHAKSPEA REA N.
We last night had the gratification of hearing the
first of a course of three lectures on the plays of
ilSalespelre delivered at the Eastern Literary and
cientifie Institution, Ilackney-road, by Mr. T. Cross,
°,,,_teambridge. The subject was the play of Richard
-75„ni,.d, which the lecturer analysed atcl commented
bn
-'n manner that drew forth frequent and ethu-
kghstic bursts of applaue from a numerous and highly
s
Z3l)_,Qtable audience, who, by the usual testimfontihe
4143tabation h'i it d their appreciation (
acon,,,, r ex 1" e
111" who eddy and taste, of the talented gentle-
ecu-
liarly finedh-a„-"'r them. Mr. Cross wP
in whieh 1,17 his selections. His introduction,resx.,
as .ni e noticed the genius of Shakspioahei
Cher ,°st warm]
Y applauded. At the lecture PPear
understand
. ed a general feeling of regret,c that the
this is I‘‘ias not q longer duration.
fibre a Le,ird.oeross,
first appearance asil ae.leturer he-
-.Yinwit t 4 audlence and it must be highly grad-
taethtili- Fentleman'and his friends to find that he
icess. I,•4l.laucu
Slie-
r, lineqUiVOCal symptoms offuture
litilebeth, s next lecture, the subject of which is
Nvhen t Is A
h "led for the 14th of February ensuing,
Ivithsts e,admirers of our immortal bard may, not-
hi w-nuing all that has been written and said upon
not-
have r4s, be startled bno on a subject they
e thou ht y g exhausted.

LLD
yvs SHIPPING.
ND
O. cloud -, JAN. 8.----Wind, easterly, moderate' breeze
.1,,
y,
41414 ... .
breeze.—Arrd.
liar 8' OC 7.—Wind S.W., light
J 44 Y twart, Renwick, and James Stewart,bree Ichaboe;
k.r. ChriStie, Pk,Be b. • Palmyra, Croal, and
.„Ell.en.
New
1 orSkt.'
:104iateritasi;irib,eria3oerscatora t. Vioenneeto,GGe,rwisgwe,old,
Marshall, _
t.
'10111,Jan:8'
,I`,z.rew 13runswnijek ; Fearnought, Sheridan, St.
kild, p d-(eitfotiridiatid; a•
barque, Quebec, for L
sitt:-Y.e..ittherine Barham, Jamaica.
/,/ "48, JAN. 7.—Arrd. Asia, Quebec.
inlowl9tilh"43t* JAN. 7. Arrd. Star, At:zinsonassisted
OFD tetnnsiderable injury, having been incontact.'
taiiia `Actlr ITEAD.—Java's Wolvaren, Retgero, Ba-
-14
poAnisterdam
13rtoktToN, JAN. 4.—l Toward, New York, for
'lra ; Favourite, Batavia, for Gothenburgi....
,_e_.
ItosaTa,itotteli,
I;19 AN' 7,--Wind s.s.E.-7A.r_dov."l3r.
14 St..1"1:? g ship 18i81 Cape of Good Hope, sailed N
lie le 27th. and Ascension 3d ult. rhTeasrt,eamer in
which
+hipilicrantine ground was the 3
kttr, . the remainder of the Royal
lt
b, y the 1-37_-
14'14 the L d
t4)-flit 0 azarette, an returned to SouthainP, ni
COMB
r''' ii' `TAN. 7.Arrd. Mozart, Fischer, SoutothßSiceon
110, r(l'neti ; Eleanor Hlnriett© Deneken,
°the;'/Calliehsen, New York,
Tgk&ag • with loss of sails and
—ll°l3lll JAN 7•—Wind w,_Arrt .
1 Jane and
ita,i4e4ii'Prifihani, New—foudland, with loss of bulwarks,
lota of li,)"'. See.; Friendship, Mills, Newfoundland, opp ,01Warks
Po, ''AtrrlitonTß, JAN-. G. New York.
P , 'lnuTit J - fI,kII N.
—Washington,
~
steamer
Majesty s .
ftevi
~ 1 AN. 6..-1 ut -ac . .
G.: den, Ichaboe,
Ltid sailed for tatavia Off, Ocean, ir ,
'ad foriv . •• • NI: .helson, Ilivarman,
L-. sane, i.--- . eintrose; Arnicitta, ff-
li`4,/,k II for Plushing.
kebilleBl7B, JAN% Wind S.E., light. A rrd.
tetet . , raburgii f,,r New york.fleaktiy;,,,rlowssitohf
striit.i.:
i ~ cina 1,,,,,_ . Zking-, 8,,c u."'sPrit carried
,away,
11, it 'tn a sudden shitt of wind,t 4'l7th ult., lat. 48,
1)141.1iT 3-
Loitk ,', -A-V. 6.--Arrd. Rate, Conrad, Queheeci .
'l% G ' "11. 5.---Wind S.W., fresh.—Arrd. )des-
i,ll4ll iirdtier, Ichaboe •; Prowler, Demerara and New-
t
'ttie ell ; rriendship, Anderson. Ilorduras ; Albion,.
itil'f'x'lBLdohtl's_, New Brunswick; Univin and Hit irdn,
'tkicilsi ~441,1Pe, litirvey, Newfoundland. Off, Woo -
) ttee,.
"'Ws. New Brunswick.
q's -"p), A:c. 7.—Wind southerly.—Arrd. Ripley,
()ll'
-4leutta ' Maid of Mona, Wilson, 1chf,..b09 ;
l liaratno d ' •
,;*if; t),% Pro n . Aries and London ; Broeket, Nixon,
t, wse, and Lord Ravi.nsworth. Valparaiso ;
!il';''' Sewell, Benny• Warwick and Zephyr Africa;
tltitc,ll-ettf.
tillttra,therbo_ne, Can'eroons ; Adams, Maraiiham ;
. oy, Q ,IC .Nt:w Orleans; Baronet, Pinder, Laguna;
l‘'tt l'n'ti, Mobile • Scotia Leslie, and Powhattan,
lilt 110 ; Louisiana, Ste
Charleston ; . Brothers,
1i I'4' Andrew's ; Deve°re'uz Quebec ; Lavinia,
kt4l", St. John's, New Brunswick. A barque is
?it,,,d. nti llerbo Bank.
,1:0"7:111, JA,,6.—Arrd. Economist, Smith, Quebec'
4'44f) --"ADS (I.9IIUAY), JAN. .s.—Arrd. Margaret,
illt‘itt:lrt,',l•llohn's, New Brunswick.
on'r (PxateeEY), JAN. .s.—Arrd. Suit,
,t 44; for Llanelley.
;SPoeB°ll4e,,i)°":, JAN. 6.—Arrd. Maria Louisa, Kind,
t\-'` ,B.;'i't 13000 y and Bombay, with damage to but
08e IcB, I:,Rl''e., having been struck by a sea.
Ic.:1--°1,,11, JAN 7.—Jane, Salt, Demerara.
11, has , dAN. 6.—The Sultana, from Limerick to Lein-
IldkPitt in here with damage, has been surveyed,
''lt discharge; cargo supposed to be damaged.
k,,
~th,
i tioti: ,°P THAl:z.—The improvement which
tided -,`'n in this market last week was fully sus-
"l J4terdav when the demand both for yarn
i 4 gOodi, .• f,,
Nit, , was considerable ; and the market being
tkte,"R-'3' bare of stock, purchasers were compelled
nhises, to give, for immediate delivery, an advance
i;'() ii,"' n'r pound on pine and of lAd. to 3d. per
~,''' tilv I,'nch shirtin s - M. contracts 1;1' future
741-4,ille4e_ifilso been gM'ade at ;till previous rates.—
' lit,,t. -reiteNee MARKET, MONDAY, JAN. 6.7-
-Nib 'et has been better attended to-day thi.n is
e.il .i th, „
~,, %,,I,_t.ao at this time of the year, and pieces have
"4141" 4 't small advance. Wt of continues in good
e'''' 1144 the dealers are asking better prices. lila n-
•-. ticirdi,o4

The CORONER—The case on the part of the Crown
is closed. Have you any witnesses to call for the
defendant ?

Mr. Chambers said there was no person who at
present conk' properly be called the defendant. The
Court was one simply for the purpose of inquiry
generally, and not for inquiring as to the guilt or in-
nocence of any particular person. The Coroner's duty
was to inquire into the cause of the death of
one of the Queen's subjects, and not to inquire into
any charge which might be brought against any par-
ticular person. Therefore, he appeared before the
Court, by the Coroner's gracious permission, as the
advocate of a person Who had been taken into custody,
and it was to be presumed it was for some offence
connected with the death of the person who was the
subject of this inquiry. He had been permitted by the
courtesy of the Coroner to appear there as advocate
to watch the proceedings on behalf of his client ;
but before he retired from the Coroner's presence, he
wished distinctly to understand to what extent he
was to be permitted to carry his professional exer-
tions—whether he was to be limited only as to the
cross-examination of witnesses ? He did not mean
to contend. He understood the Coroner to say that
he had no right to be heard in giving any directions
to the jury, but if he was to be confined in his ob-
servations to remarking upon the evidence then
taken, he thought he should be doing more
injury than good to his client by such
advocacy. He would, however, wish to be heard,
not in defence of any particular party, but to suggest
to the consideration of the Court and the jury, that
on the evidence as it stood there was so much doubt
with regard to any individual, that
The CORONER—I must interrupt you. You are
now doing the very thing which you said you would
ask permission to do. I hope I shall give a fair and
upright charge to the jury, but I cannot perrait you
to direct them.

Mr. Chambers was very sorry if he was going be-
yond the line which had been laid down, but he bad
understood that the Coroner had on the last occasion

told his friend, Mr. Williams, that they should have
an opportunity of addressing the jury.
The CORONER had never intended to have said so,
and he had no recollection of having so done.
Mr. Williams—You never did say so.
The CORONER, in a rather excited manner, accused
Mr. 'Williams of having addressed the jury on Satur-
day during his absence, which, he added, was exces-
sively irregular; and said if I had known you had
done so in any way, I would have excluded you from
the room.
Mr. Williams denied that he had addressed the
jury during the absence of the Coroner. After the
inquest was over, he had made observations on the
circumstances to some of his neighbours, which he
had a perfect right to do, and if any of those persons
happened to have been jurymen, he could not help it.
Ile did not in fact know who were jurymen.
Mr. Chambers had read an account of the pro-
ceedings, by which he had been misled. If the
Coroner told him that he was not to address the jury,
he should at once bow to his decision, as he was sure
that he was safe in leaving the evidence in the hands
of a gentleman like the Coroner, who would properly
deal with it, without attempting in the slightest de-
gree to influence the jury. Nothing could be more
improper than for an advocate to abuse the limited
privilege which was permitted to him, and he wa glad
that he had been interrupted. If the Coroner told him,
be would at once sit down, but it seemed to him that
the case was one involved in great mystery and doubt,
The CORONER—Are there any witnesses for the de-
fendant ?
Mr. Chambers—l tender no evidence. There is
in fact, no one who can be strictly called the de-
fendant.
The CORONER then proceeded to read his summing
up from a paper which he held in his hand. He was
sorry that the inquiry had been so long protracted, and
he was also sorry that there had been any publication
of the evidence. He begged the jury to attend
solely to the evidence, and to be misled by
no vague newspapers reports, but to give the
verdict in accordance with the depositions, and with
the depositions only. There were many declarations
which were not evidence; but Starkie laid it down,
that a declaration accompanying an act might be taken
as part of the act itself. (The Learned Gentleman
then proceeded to read the evidence, and in relation
to the evidence of the witness Moss, he said that he
had it on the deposition that she lived at 93, Crawford-
street, and that the report that she had lived
at 45, Crawford-street, which had been contradicted in
the Times, and on the subject of which he had received
a letter from a person residing at 45, Crawford-street,
was not correct, and had originated in the error of
the reporter, for she herself had stated that she
lived at No. 93.) There was no direct evidence
as to the administration of any poison to the de-
ceased, but there was indirect evidence sufficient to
enable them to form an opinion. There were the
means found in the late deceased's house by which
poison might have been administered to her without her
knowledge, and that she had swallowed poison was evi-
dent. Although it was possible that she might have
swallowed the poison knowingly herself, still it was very
improbable. She was seen by White and Marlow at
half-past six in the evening well, and in good spirits.
The next aceount they had of her was from Mrs.
Ashlee, who, between six and seven o'clock, heard
deceased's stifled screams, and on running out met
John Tawell coming from deceased's cottage and
asked what was the matter with her neighbour, but
could get no reply. Now, it was a most important
fact that a man should have left her in the agonies
of death without giving any alarm. It was evident
that the poison had been administered after the
stout had been fetched, and that the poison was quick
and most deadly in its effects. If a man wilfully
laid poison in the way of a person and it was taken,
that was murder, but if it were taken acci-
dentally there was no murder. Now, with re-
gard to the evidence affecting the priioner, Mrs Ashlee
saw the Quaker-looking person coming from the
door while the deceased wes in the agonies of death,
and she recognised John Tawell as that person. It
was also an important fact, that on the Monday when
the prisoner was with deceased, Keziah Harding had
heard him ask her if she should be alone the
next time he called on the Wednesday or Thurs-
day. They should also recollect that a description
of the Quaker had been forwarded by the telegraph
to London, and that by the description he had been
followed and arrested, and that when arrested, he said
he had not been at Slough the day before.
There was no direct evidence to show
who had administered the poison to the
deceased; but circumstantial evidence in many cases
was of much greater cogency. If they had any
doubt as to the guilt of John Tawell, they would give
him the benefit of that doubt ; but if they had no
moral doubt as to his guilt, it would be their duty to
say so by their verdict, without regard to his station
in society.
The room was then cleared, and the jury, after re-
maining in deliberation for three-quarters of an hour,
returned a verdict of WILFUL MURDER against
JOHN TAWELL for poisoning Sarah Hart with
prussic acid.

BLACKWALL RAILWAY.
A special general meeting of the Shareholders of this
Company was held yesterday, at the London Tavern,
Bishopsgate-street, for the purpose of receiving the re-
port of the Directors on the subject of a proposed branch
railway from the Stepney Station of the London and
Blackwell Railway, through Stratford, Leytonstone,
Wsnstesl, Woodford, Chigwell, Loughton, and Abridge,
to Epping. The chair was taken at twelve o'clock by
J. N. Daniell, Esq.
After the notice calling the meeting had been read,
The SECRETARY proceeded to read the report. He
commenced by stating that the attention of the Directors
having been called to a considerable tract of thickly-po-
pulated country, lying between the Eastern Counties' and
Northern and Eastern Railways, they thereupon de-
termined to ascertain what were the facts as
to the amount of the present existing traffic
in that part of the country, not making use of either of
the railways before-mentioned, and the amount was
found to be much larger than they could possibly have
anticipated. The traffic returns had been made by '
person• in whom the Directors felt the most perfect
confidence. The following was the traffic of one week,
taken at.the beginning of November last :

Estimated
Number of Con- number of
viees. Passengers.
Double-bodied carriages vey
504 1,512
Single ditto
Gigs and taxed carts
Vuas ll3 226
Stage coaches
Omnibuses
Horsemen
... ... 878

Total passengers .

.... ....... 15,d27

Goods—Waggons, 516, at 3 tons each
Carts, 2,132, at 2 tons each

Deduct one-third empty ...

5,812
1,937

Total tons
These returns did not include the multitudes who visited
Epping Forest and the neighbourhood during the sum-
mer months on pleasure excursions. The revenue from
traffic beyond Stratford was estimated as follows :
Rissengers-411,502, at i 5........., £20,575
205,751, at Is. 6d.... 15,430
411,502, at 25.......... 41,150

77,155

Coach parcels, usually est;mated at
one-tenth of the passenger traffic 7,715
Assume only one-third of the goods
traffic after the deduction previ-
ously trade of one-third, or 1,300
tons per week carried various
distances, say on the average
eight miles, at 2d. per ton per
mil•

4,506

Giving for the gross receipts, from that part of
the line beyond Stratford
Add half the existing traffic between Stratford
arid the City, or 334,980 passengers per
annum, at the average fare of sd.

6,987

Gross annual receipts 96,354
Deduct for working expenses, calculated at 40
per cent.

-
Net receipts per annum £57,813
The line was fifteen miles in length, and the only
ex-
pensive portions would be those which approached the
termini. From the detailed estimates, which had
been prepared with great care, the Directors
were satisfied that the cost of the whole
work would not exceed 500,0001., upon which amount
the estimated revenue would pey more than eleven and
a half per cent. per annum. Should the meeting concur
with the Directors, it would bo proposed to apply to Par-
liament to obtain an Act authorising the construction of
this line.
The CHAIRMAN said, that as the shareholders had
been assembled for the special purpose of considering the
report, he trusted that on that occasion they would ab-
stain from introducing any other topic. This arrange-
ment would, he thought, be conducive to the convenience
of all parties. At the last meeting it was felt
to be very desirable that the immense extent of country
lying beyond the Blackwell terminus, and a great
portion of which was at present unserved by their rail-
way, should not be left in that condition. It was not
likely that any other company could be induced to join
in incurring the expense necessary for constructing
a railway over a most expensive district of
one mile and three qnarters. It was equally
unreasonable to suppose that any company could
he formed for the purpose of making a railway for that
district. The Directors having turned this matter over
in their minds, tied having seen how necessary it was
that some step should be taken to secure a fair return
for the enormous capital expended, had now the plea-
sure of submitting to this meeting a report in reference
to the project. They had, at first, indeed,
thought there must he some good reason which had in-
duced other companies to select the valley of the Lea in
preference to that of the Ribble, but after duly consider-
ing the subject, they had arrived at the conviction that
there was a valuable opening for such an extension of
the line as they now proposed to make.—(Hear, hear.)
Even if the Blackwall Railway Company did not under-
take the project, still a company might be formed in
conjunction with their own, which would carry the line
as far as tetepney.—(Hear, hear.) In the estimates
which had been made great care had been taken to make
every necessary deduction, and he believed that
they might fully be relied upon by the shareholders.
The Eastern Counties Company had been invited to
unite with them to secure this object ; but they had
eince adopted a resolution declining all co-operation.
The question, then, for determination was, whe-
ther or not they should proceed. Supposing
they were to do so, the matter would stand in this posi-
tion. If the Board of Trade objected to the scheme,
which he could not believe a likely event, the money
would revert again to the parties who had advanced it;
if the Board of Trade approved of the scheme, that
money would remain as part of the capital
"f any company which might undertake the
line, whether it were the Blackwell or some
other company
in co-operation with it; and lastly, if
they did not choose to carry out the project after obtain-
ing the sanction of the Board of Trade, the matter would
end with the expenditure of a few hundred pounds. At
all events, there could be no question that the for-
mation of the line world be an advantage to
the Blackwell Company, and he should, therefore pro-
pose the following resolution:—" That, in the opinion of
this meeting, it would be of
grea
interests of the shareholders of the London and Black-
walltadvantage to the
Railway that a railway should be formed from the
Blackwell Railway at Stepney to Epping."
Captain PAGE seconded the
resolution.
Mr. LEVY said he thought the Directors had great
confidence in the forbearance of the shareholders, since,
after giving them only half-a-crown for the last two or
three years, they now called upon them for a further
edvance of half a million. He knew a great deal about
the traffic on these roads, having been employed by
the Government to check it during a considerable
period, and he never saw such an exaggerated
statement as that before the meeting. —(Hear, hear.)
It was made out that 740,000 people came from Strat-
ford to London in the year. That was about 2,000 a
day. Why the whole population of Stratford did not
reach that amount.—(Hear, hear.) What was to come
from these places ? Take the case of Epping. Hay
was brought to Whitechapel, potatoes and cabbages to
Spitalficlds, and a few sausages from Epping.• Could
they expect that all these would in future come by railway?
(Hear, hear.) lie believed that if they had taken the
whole country they could not possibly have selected a
worse line.—(Hear, hear.) Epping itself had never been
able to support a stage coach. They might expend
500,000/. in constructing this line ; but if it ever paid one
farthing in the pound for the outlay, he would undertake
to eat all the places which would be served by it.—
(Laughter.)

The counsel and solicitor for the prisoner were
called in before the public were admitted. As soon
as the doors were opened the rush was terrific. When
silence had been restored,
Mr. Chambers applied that the property found
upon the person of the prisoner should be given up,
now that the inquiry was over, and the Coro-
ner's duty, to all intents and purposes, ended,
especially as he (Mr. Chambers) could now posi-
tively assert, and not assume, that that property had
nothing to do with I he offence imputed to the unfortu-
nate man.

The CORONER, in answer to the application, said he
could not say that the money had nothing to do with
the case. The amount was very important, and it
would be more advisable for a court to see the money.
He could not give up the money, but he would take care
that the officers should not dissipate it; they would
detain it as trustees for the purposes of thin inquiry.
The prisoner would not be damnified, for he under-
stood he was a man of property.
Mr. Chambers—The watch.
The CORONER—I canaot let the watch be given up
either.

Mr. Chambers—You stated that, at the last exa-
mination, there might be something material con-
nected with the money, inasmuch as you had received
other information of considerable importance. Now
that c )uld not be the case, because, if it had been,
the information ought to be produced.

Dr:BowatNc, M.P., thought the Hon. Proprietor was
rather too hasty in his prophecy. He said that if the
railway prospered, he would eat all the towns.
Mr. LEVY—And you with them.—(Great laughter.)
Dr. Bow RlNG—When it was proposed to send a steamer
across the Atlantic, a Noble Lord said , if the attempt
succeeded, he would pledge himself to swallow the boiler.
It could not be denied that they had the best terminus ;
and he telt every confidence that the estimates given
in the report, would be fully borne out by the result. Only
sixpence a share was necessary to be guaranteed, and he
thought that sum would be well expended in going before
the Board of Trade.

The CORONER would not say that it was not impor-
tant now, from information he had received.

Mr. Chambers protested against any information
being kept back.
The CORONER had kept back no information. He
had heard no evidence except in Court. He had em-
ploy ed an officer to investigate the case.
What that officer had reported to him could
not be evidence, because he had not the
witnesses here, and if it could be received it was
merely corroborative of evidence already received, and
would not enlighten the minds of the jury.
The prisoner was then committed to Aylesbury
gaol.

After some further discussion, the resolution was
agreed to, there being but three) dissentients.
The CHAIRMAN then proposed a resolution, authorising
the Directors to take the necessary steps for applying to
Parliament.

Mr. K. MANGLES, M.P., seconded the resolution, which
was put and carried.
It was then proposed and carried—" That a further
meeting of the Company be called before any distribution
of shares be made to the public."
A vote of thanks was then given to the Chairman, and
the meeting adjourned:

The prisoner, who wore the garb of a Quaker, was
called in to hear the •erdict delivered. He is a
respectable-looking elderly man, with silvery
hair, and with rather a mild expression of
countenance. He listened to the verdict
without manifesting any emotion, and a person un-
acquainted with the circumstances would have taken
him for a casual spectator.

LONDON AND SOUTH-
WESTERN
RAILWAY EXTENSION LINE.
MEETING IN LAMBETH.
A placard has recently been issued by Mr. Withal,
solicitor, of Parliament-street, addressed to the inha-
bitants of Lambeth, and endeavouring to obtain from
them an expression of dissent to the proposed Metro-
politan Extension of the South-Western Railway. In
consequence of the circulation of this placard many of
the principal proprietors and inhabitants of the bo-
rough thought it advisable to convene a meeting for
the purpose of taking the subject into consideration,
which was accordingly held yesterday (Wednesday)
at the King's Head Hotel, in the Belvidere-road. A
considerable muster of highly influential residents and
holders of property in the district were present on the
occasion.

THE TRADE OF THE TYNE.—We are sorry to find
that there has been a considerable decrease in the num-
ber of cargoes exported from the Tyne during the past
year, as compared with 1643. Number of ships cleared
with cargoes, in 1843, 3,717 ; in 1844, 2,985. Cleared
in ballast, in 1843, 19 ; in 1844, 135. Of the latter, in
1844, twenty-five cleared for Archangel, thirty-two for
Canada, sixteen to Wyburg, two to Davis's Straits,
twelve to Riga, six to Onega, and the remainder princi-
pally for the guano trade. Among the cargoes exported,
it is worthy of remark that five, consisting of 2,250 tons
of West Hartley coals, were shipped for the Marquesas
Islands, no doubt for the use of the French Government.
The falling off in the exports is another evidence, in
addition to the many already existing, of the injurious
consequences of the pitmen's strike.—GatesheadObßerver.
lIMBWAY ROBBERY. - On New Year's-eve,
shortly after six o'clock, Mr. Irons, of Lilley, Herts, a
farmer, was returning home from Hitchin market, and
when about a mile from the latter, he was attacked by
six men, dressed in dark clothing, who handled him ra-
ther roughly, and robbed him of a silver snuff box and
about 10s, in mone
liitchiu. y, with which they decamped towards

JOHN BALLARD BYRON, Esq., having been voted
into the chair, the business of the meeting was com-
menced by the Chairman reading a resolution to the
effect that the proposed extension line, passing, as it
did, through a large portion of the worst-built and
least valuable portion of Lambeth, and causing the
erection of large and costly edifices contiguous to the
line, and on the site of the projected station at the
terminus, would prove highly beneficial to the inte-
rests of the district. It was at this period of the pro-
ct.edings of great importance to ascertain the opinions
of the inhabitants of Lambeth upon this subject, espe-
cially as a strong attempt bad been made to obtain an
expression of dissent against the projected railway by

'1.4;

A.,

-1 • •

Mr. Withal, who was largely connected with pro-
perty in the parish ; the purpose of the present meet-
ing was therefore twofold, first, to ascertain whether
the completion of the proposed line would prove bene-
ficial to the interests of the parish ; and, secondly, to
adopt means for obtaining a general expression of the
opinion of the inhabitants upon its bearing on their
individual advantages.
Plans of the proposed extension line having been
inspected by the gentlemen present,
Mr. GRISSELL observed that, as regarded the effect
the construction of the railway would have upon the
owners of properties in the parish, the only subject of
regret on his own part was that, as he was informed,
no portion of his property was intended to be
touched. He concluded by seconding the resolution
that had been read.
Mr. LETT said that, as proprietors and men of
business, they were well aware of the importance of
keeping free the principal thoroughfares ; all the ap-
proaches to every locality should be kept as free and
accessible as possible. If a terminus and station were
made in the Belvidere-road, the confined situation
would result in considerable inconvenience, which
would be avoided if the railway were conducted to
the York-road, with the capability of being carried
to the water-side. The great object which they had
in consenting to the proposed line was to get a ter-
minus made in the York-road, and not to have the
railway carried across the water. If such a project
was in contemplation, he thought the meeting would
he only stultifying themselves, as it would merely
make a convenience of the inhabitants of Lambeth,
and carry all the advantages that might be looked
for from the undertaking to another part of the me-
tropolis.
Mr. BYRON stated that he was able to answer the
inquiry of the gentleman who had spoken in such
a satisfactory manner. As one of the Bridge
Committee, he could state that there was no chance
of getting the railroad across the water. A scheme
that had been highly favoured by the Government
was that of constructing an embankment along the
course of the Thames, and this required the preserva-
tion of an uninterrupted thoroughfare down the banks
of the river, which would render impossible the com-
pletion of the line of way across the bridge.
Mr. CHADWICK observed that Mr. Lett was quite
right in the observation he had made regarding the
importance of preserving the thoroughfares uninter-
rupted. The terminus was absolutely fixed in the
York-road, on its south side. The railway to the
river would pass upon a viaduct of nineteen feet in
height, and the traffic in the Belvidere-road would
not be in any way impeded.
Mr. BROWNING said that he believed that the pro-
perty encroached on by the line was of a description
which contributed very little to the parochial rates,
and it would, in fact, conduce to the interest of the
parish to get it removed.
Mr. BYRON observed that he was able to corrobo-
rate the observation just made ; in particular, one
locality with which he was acquainted, in the neigh-
bourhood of York-place, was notorious for the bad
construction of the houses, and the frequency of dis-
union among the inhabitants.
Mr. Gonttm said his name had been mentioned
some time since as being opposed to the Extension
Railway, which was at that time the case, inasmuch
as he had been informed that a valuable portion of his
own premises was to hare been cut up by the line.
He was now, however, aware that that particular por-
tion of the plan had been altered ; and, such being
the case, he was inclined to give his unqualified sup-
port to the undertaking.
Mr. COLES CHILD agreed to what had fallen from
Mr. Goding. His own case was much the same, as
he had been at first alarmed by accounts that a sec-
tion of his premises, which he could not have pos-
sibly found means to replace, would be sacrificed in
the construction of the line. The existing plan ob-
viated this objection, and would meet with his de-
cided approbation.
The CHAIRMAN said that Mr. Warburton, M.P.,
who was extensively connected with the parish as
proprietor and trustee, was a warm advocate of the
line as it was proposed to be constructed to the foot of
Hungerford-bridge.
The resolution (for which see our advertising
columns) was then carried unanimously.
Mr. LETT then moved a resolution, appointing a
deputation of gentlemen present at the meeting, to
take steps to obtain the opinion of the inhabitants of
Lambeth, as well as to wait upon the Archbishop of
Canterbury and the Members of the county sand
borough. As a wrong impression had got abroad that
a feeling existed in the district hostile to the pro-
posed undertaking, it was of great importance that
every means should be taken to remove it, for which
purpose there was no more feasible method than to
procure, as extensively as possible, the unbiassed
opinions of the inhabitants at large throughout
Lambeth.

with unrelenting severity, on that portion of the middle classes with whom the struggle to make out life is
most difficult, and who are least able to bear such a
burden. But as the TVestminster reviewer observes,
the same objections do not apply to the tax upon
landed and funded property, or, in other words, to
that which is really the "property-tax." It is col-
lected with ease, certainty, and very little expense.
It does not involve vexatious inquisition into private
affairs, and if it stood alone, it would provoke as small
a share of popular dislike as any other form of direct
taxation. Keeping in view, then, the broad distinction
between the property-tax and the income•tax, let us
see the amount of revenue yielded by each. To show
this the IVestminster reviewer gives the following
tables :

PROPERTY TAX,
OR TAX UPON INCOMES ARISING FROM REAL AND FUNDED
PROPERTY AS COLLECTED FOR THE YEAR ENDING
APRIL 5, 1843.

SCHEDULE A.

Income. Tax.
Land, Tenements, &c., England £73,728,429 £2,150,412
Ditto for Scotland
SCHEDULE C.
Annuities, Dividends, &c., Eng-
land
Ditto for Scotland

£113,226,982 £3,271,248
INCOME TAX,

OR TAX UPON PROFITS, SALARIES, AND OTHER PRECA.

RIOUS SOURCES OF INCOME.
SCHEDULE D.

Income. Tax.
Profits and gains, England —.X50,296,645 £1,465,985
Ditto for Scotland 1,404,287 61,763
SCHEDULE E.
Public Offices, &a, England 8,936,831 260,637
Ditto for Scotland 468,095 12,353
SCHEDULE B.
Occupancy of Lands and Tene-
ments, England 20,486,606 298,763
Ditto for Scotland

£B2 060,9 £2,111,876
The items given for Scotland are only approxima-
tions, but are no doubt sufficiently accurate for the
purpose of discussion. The property-tax, therefore,
yields about three millions and a quarter sterling, and
the income-tax little more than two millions. It is
tolerably certain that the expense of collecting the
latter sum is at least two or three times as great as
the expense of collecting the property-tax, and the
cost in annoyance and hardship to the community is
out of all proportion in the two cases. The obvious
suggestion from these facts is, that the property-tax
alone should be retained, and the odious and expensive
income-tax abolished. When the real state of the
case becomes familiar to the public, as it must soon be
from Parliamentary discussion, this cannot fail to be-
come the popular demand. The removal of the in-
come-tax is evidently practicable. The state of the
revenue affords no reason for its continuance. It is
no longer possible to plead for it as a necessary evil.
It is an enormous evil, now stripped of every pretence
by which a palliation can be made out. It is of no
use to say that it was imposed along with the
property-tax, and that they must stand or fall
together. This may seem very good logic to the
landed interest, but nobody else will perceive the
vis consequegtia of the argument. The conjunction
of the two taxes on the same basis was originally a
rank injustice, and a rank injustice it remains. The
representations originally made of the unequal
pressure which the scheme would produce, were
overborne by Ministerial influence rather than at-
tempted to be answered. The unfairness, indeed, of
taxing the precarious income of the struggling ti ader,
or the still more precarious gains of professional toil,
as heavily as the rental of a landed proprietor, was so
obvious that it could not be denied ; and was only
disregarded on the plea that any juster arrangement
would be so inconvenient as to be impracticable.
This unjust burden has now been borne for three
years, and it is time that it should be got rid of. Its
complete removal is the only fair mode of settling
the question; because an income-tax bearing the
same propor cion to the property-tax which the value
of a trading or professional income bears to the value
of a landed or funded income of the same amount,
would yield 'but little over the cost of collection.—
Chronicle.

TIE COTTON TRADE.
(From Messrs. Wrigley and Sons' Circular.)
The prospects of the cotton trade at the commence-
ment of the present year were of a very cheering
character, the low prices previously current having
assisted in a very material degree to cause the revival
of trade, which then began to show itself in a very
decided manner, and raised sanguine expectations for
the future, which, it is gratifying to add, have not
been disappointed. Trade, it is true, received
rather a severe, but only a temporary check
in the two 'first months of the year, arising
from a sudden advance of the raw material,
caused by a 3x,ischievous, and to many of those en-
gaged in it, rm.-mous speculation, founded on deceptive
estimates of the last crop of cotton in America.
During the month of January the transactions in
cotton were unusually heavy, and prices of American
advanced fully id. per lb. In the week ending
Feb. 2, the speculation had reached its climax, when
the weekly saite3 extended to the enormous amount of
109,570 bales, of which 84,200 were taken by
speculators. :Immediately after that period the day
of reckoning began ; prices had then reached the
highest point they attained during the year. The
advance was so sudden, particularly with the
rather heavy stock then in the port, that consumers,
finding that they could not realise an equivalent
advance on goods and yarn, began to lose confi-
dence, and purchase more sparingly. Towards the
close of Febru axy it became very apparent that the
import from America, which until then had been un-
usually light, -would soon greatly increase, as the
accumulation of stocks in the American ports had
already becorae unwieldy, and could no longer be
held back ; a, hied to this, towards the middle of March
the false estimates of the crop could no longer escape
detection, so that all the visionary profits of the spe-
culators speedily vanished. Prices began to recede
early in March, and, with some trifling exceptions,
they have co atinued to decline gradually ever since.
Prices of z nost descriptions of cotton are now Id,
per lb. below those current in January last, and 10.
to lid. lower than the highest point of the year. The
result of the speculation in cotton this year, so dis-
astrous to those engaged in it, and so ruinous to the
regular imporl'er, if it does not inculcate any new
lesson, gives e,dditional weight to formerly, we should
say, already Ito° dearly purchased experience, and
affords a very severe warning not to place too much
confidence in estimates of crops, as the increased
energy and activity which an advance in price gives
to the planter to secure all he possibly can, tend to
make an otherwise short crop, as we have seen this
year, into a full average one. Estimates of crops,
even when ma de with honest intentions, it should be
borne in mind, are mere guess work, and may be ren-
dered erroneoils from a variety of causes it is quite
impossible at ithe moment to foresee.
Notwithsta»ding the short crop, we have had at
one period of the year, viz., the week ending 12th
July, the largest stock of cotton ever before held in
port ; it react lea the enormous amount of 998,400
bags. It has since materially diminished, but we
have still a co nsiderable excess of stock over last
year. The, lung prevalence of easterly winds
during this month have kept back the sup-
plies, so that as yet we have received com-
paratively little of the new crop, although it
is said to have been an earlier one by some weeks than
the last. The change of wind, which seems now
about to set irn, will bring in the large supply now on
the way, so elat we shall, in all probability, see a
constant addit ion made to the stock for a long period.
During the pa at month the prospect of an increasing
demand for goods and yarn at the turn of the year,
has induced m:tny consumers to purchase largely, so
that on the whole a very ample supply is now held
by the trade, about on a par, it is supposed, with the
quantity they had on hand at the close of last year.
The increase of consumption, although considerable,
is not so large as might have been anticipated from
the additional quanity of machinery brought into
operation ; this is supposed to arise chiefly from the
inducement offen for an increased production of the
lighter fabrics; whilst the manufacture of heavier
descriptions of goods, requiring a greater weight of
cotton, had been attended with less benefit.

Mr. FELTOE, in seconding the resolution, observed
that their own opinion, and that of all proprietors
and men of business in the locality, appeared pretty
well made up as to the advantages attending the in-
troduction of a railway. They were all agreed upon
the benefits that must accrue from the many facilities
it offered to them in their business. It was now,
therefore, their chief object to learn the impression
that existed on the subject in the minds of the other
inhabitants, and the influence of the projected under-
taking upon their convenience and that of the public
at large.
The deputation, whose names will be found else-
where, was then appointed, and, after thanks had been
voted to the Chairman for his able discharge of the
duties of president, the meeting broke up.

PROPERTY AND INCOME-TAX.
Of the many questions suggested by the prosperous
state of the revenue, we believe the most lively
interest is excited by that which relates to the income-
tax. As the period for which it was imposed draws
to a conclusion, everybody begins to look with
anxiety to the decision which Parliament will
soon be called upon to pronounce respecting
its continuance. There could not be a greater
mistake than to suppose, from the comparative
acquiescence with which the income-tax has been
borne, that the people of this country are
prepared to sanction it as a permanent financial
arrangement. If Sir Robert Peel builds upon any
such supposition, he will find himself egregiously
mistaken. The circumstances under which the
income-tax was proposed, removed or weakened the
objections of a large portion of the community,
whose opposition would at another time have been
fatal. There was a large deficiency in the public
income which it was necessary to supply. An income-
tax might not be the best remedy for the case, but it
was a remedy ; and those who throughout the country
had opposed the budget and commercial reforms of
the Whigs could not well point to any other. The
constituencies had rejected the scheme of making up
the deficit by an alteration of the duties on corn,
sugar, and timber, and, without Pennsylvanian dis-
honesty, they could not well shrink from the other
alternative of a new tax. Besides this, the income-
tax was the first great measure of Sir Robert Peel's
Government ; it was proposed when that Government
was at the height of its power, and when its hold upon
public opinion was stronger than it has ever been
since or can ever be again. The mercantile Con-
servatives still cherished the delusion that the new
Minister would do something great for the trading
interests ; the agriculturists were not yet alienated ;
and the country at large was somewhat wearied of
political contests, and much more disposed than is
wont to suffer passively an experiment from new
rulers. In addition to these considerations there was
the highly-important one, that the income-tax was
proposed as a temporary measure. Its operation was
to be severe but speedy, and however painfully it
might be felt, there was the consolation that in three
years it would be at an end.
Under such circumstances the income-tax became
law with far less difficulty than might have been
expected, but its grievous hardship and injustice have
realised the worst anticipations of its opponents. A
proposal to renew this tax in its present form for an
indefinite period, or for even three years longer, would
be as unpopular a measure as any that could be
brought forward. It is not possible, however, to sur-
render an income of five millions a year, and there-
fore it is important to observe the nature and bearing
of the two wholly dissimilar taxes which, under the
general head of property-tax, or income-tax, yield
that amount of revenue. This distinction was exhi-
bited very clearly in the last number of the West-
minster Review, by a writer whose facts and reason-
ings are well worthy of attention :
" Sir Robert Peel," says the reviewer, " when he
came into office, imposed two mew taxes—a tax upon
property, correctly so called, just and equitable in
principle; and an income-tax, or a tax upon the
wages of labour and the profits of trade, however
precarious the source from which they might be
derived—a tax at once oppressive and inquisitorial.
" Oppressive, because the annual payment of 91.
to a clerk dependent for the support of himself and
family upon a salary of 3001. is a burden dispropor-
tioned to his means; and unjust, because a burden
greatly exceeding the tax imposed upon the rich man,
although nominally the same in amount.
" For example : 3001. per annum arising from
capital invested in the Three per Cents., are at the
present moment worth 10,000/. The income of a
clerk is unsaleable ; it depends upon personal services,
for which he may be incapacitated at any moment;
and if he die, his family are beggars. Yet the clerk
is called upon to contribute the same amount to the;
revenue as a rich man with 10,0001. in the funds !
It is this tax upon incomes gained in trade and by-
personal exertion which produces five-sixths of
hardship and annoyance associated in the public mind
with the whole system. It is this which gives rise to
the inquisitorial examination into the circumstances
of every trader. It is this which exposes the poverty
which so often lies concealed beneath an exterior of
professional respectability. It is this which presses,

We think we may with safety congratulate our
friends on the p cospects for the future, as we do not
recollect a period when the year commenced under
more favourable auspices; there seems to be nothing
in the distance but what is cheering and encouraging
to skill and industry. The quantity of cotton al-
ready gathered of the lust crop, is sufficient
security against high prices for a long period
to come.. The value of cotton is, from the
latest accounts, declining in the United States,
and seems likely to be purchased there en terms
that will inducer the importer to bring it at once
on the market. The export from America exceeds
already 150,000' bales, the greater part of which is
still to arrive; so that if we continue to be blessed by
Providence with abundant harvests, cheap cotton, and
cheap food—the chief elements of prosperity to this
country—must give an additional stimulus to trade,
and whilst it affords increased comforts to all at home,
must render also essential benefit to those distant na-
tions whose products are exchanged for our manu-
factures. _

If, therefore, the stock in the hands of the trade
this year is estimated at the same amount as last year,
the consumption this year must be estimated by the
deliveries from the ports, which average 27,326 bales
per week.

DEATH OF DEAF BURKE.---The death of Deaf
Burke took place at his residence, No. 5, Francis-
street, Waterloo-road, at half-past one o'clock yester-
day, after a short illness.