The Sun.
London, England, 1828-01-31 00:00:00

SPIRIT OF THE PUBLIC JOURNALS.

TAX ON WINES.

(FROM A LETTER ADDRESSED TO THE EDITOR OF
THE TIMES.)

" His Majesty places the firmest reliance upon the en-
deavours of Parliament to improve the condition of all
classes of his Majesty's subjects,"—King's Speech, Jan.
29, IRS.

Sir,—A report is current and very generally be-
lieved, that an increase in the duties on wines will
form part of the budget of " Ways and Means " for
1828. Ministers cannot have forgotten already what
they stated to Parliament in 1825, when the wine
duties were reduced, viz.—that increase of duty on
wines have invariably caused decrease of revenue,
and e contra.

"In 1803, the duties were Ss. 91(1. on
French wine, and ss. 91(1. on other
wines; and the net revenue from

wines was. £2,402,292 0 0
In 1823, the duties Were lls. 5 Ad. on

French, and is. 73. d. on other
winei ; and the net revenue from

wines was....

1,957,772 0 1

The decreased revenue . 444,520 0 0
Being 19 per cent. with an increase of 30 per cent. in the
duty, that is to say
Additional burden on the public 10 per cent.
Decrease thereby l9 ditto.

Total loss to the country by increased duty 49 per cent.

A reduction of the duty on wines took place on
the sth of April, 1825, from I Is. sfd. to Gs. on
French wines, and from 7s. 70. to 4s. on other
wines, per old gallon, equal to 7s. 3d. and 4s. 10d.
per imperial gallon, the duties Bow levied.
I hope to prove, that the disappointed expecta-
tions of the Chancellor of the Exchequer, of a greatly
increased consumption and revenue on wines, as a
consequence of that liberal reduction, do not arise
from the reduction itself, but from its unequal and
unjust operation.
The population of England, Wales, and Scotland
in 1801, 1811, and 1821, was
In 1801. In 1811, In 1821.
Families, Families, 2,544,215 Families' 2 941 nBs
Persons, 10,472,018 Persons, 11,956,303 Persons, 14,069,677
Being an increase in 20 years of about 35 per cent.
According to the Parliamentary return in 1821,
the population above-mentioned is classed as follows:
Persons. Families. Rate of annual incomes. Total income.
11,004,107... 2,300,000...fr0m X 25 to .£ 90....105,000,000
Assumed to be Wine Consumers.

2,800,280 583,791 from 100 to 1,000...., 180,000,000
217,170 M,709 from 1,500 to 5,000 135,000,000
18,320 3,833 from 7,500 to 100,000 60,000,000

14,069,677 2,941,383 £450,000,000
Number of Bottles of Wine consumed daily in Eng-
land, Wales, and Scotland, in 1821, on an average
of three years, and calculating four bottles to the
old gallon.

Total number
In England and Walei,.. In Scotland. of bottles.
French 1,848 196 2,044
All other Wines 43,592 3,23(1 46,828
Cape, 5,510 l4B 5,688

50,930

3,580

54,580

Divide this quantity, daily consumed, 54,560
bottles, including Cape wine, amongst 641,333 fa-
milies, consisting of 3,065,770 persons, possessing
an annual aggregate income of 375 millions of pounds
sterling, and it will be found to give to each family
about the fifteenth part of a bottle, or one glassful
per diem ! or one bottle daily among 44 persons of
the wealthiest classes.
In Ireland the case is worse, The number of
bottles daily used in Ireland, 1821—French, 268;
all other wines, 4,640 ; Cape, 788 ; total, 5,696.
The population of Ireland, in 1821, was 6,801,827.
—Assuming that owing to absenteeism, and the
known comparative poverty of the country, there is
only one-half the number—that is, 1-Bth of the po-
pulation, possessing incomes between subsisting
comfort and extreme superfluity, the proportion is
one bottle per diem among 150 persons.
I have not the requisite data to bring down this
calculation with absolute certainty to the present
day; but we shall nearly approximate the truth, by
adding 35 per cent. to the quantity of wine, and 10i-
per cent. to the number of families possessing from
1001. to 1,0001._ per annum.
The result is, in 1827, a daily consumption, in
England,Wales,and Scotland, of 73,656 quart bottles
of wine, including Cape, divided among 708,673
families. In Ireland, ditto, ditto, 7,689 quart bottles
of wine, divided among 197,789 families.
It is most evident that this consumption of wines
is far from being commensurate to the rapid increase
in the population, and to the affluence of that part
of it who might be supposed habitually to use wine.
Government having made the liberal reduction of
nearly fifty per cent. in the duties, calculated that
the consequently increased consumption to the same
extent would at least prevent defalcation in the
revenue. These expectations have not been an-
swered ; I will try to show why. In 1824, at the
high duties of Its. 5-kl. on French, and 7s. 7fd. on
other wines, per old gallon, the home consumption
at London, Liverpool, Bristol, and Hull, was
18,249 tons, of 210 imperial gallons.
At the reduced duties of 7s. 3d. on French, and
4s. 10d. on other wines, per imperial gallon, the
home consumption at these ports

I n 1825, was 28,645 tuns
1826, 20,945
1827, 24,064

1-3(1)73,654(24,550 tuns.
Increase 6,311 tuns, at the reduced duty,
being 35 per cent. nearly. Let it be observed that
the increased consumption advances steadily. Some
of the causes why it has not increased more rapidly
are —the banking panic of 1825 - 1826,—the
millions lost from the mining mania and the foreign
loans; and the falling off in our exports of manu-
factures also has contributed much, from the re-
trenchmentiVethus rendered indispensable, to keep
the home consumption of wine very far below its
natural level. But undoubtedly the chief cause of
the comparative unproductiveness of the wine tax, as
at present levied, is its partial, oppressive, and un-
just, and therefore prohibitory, operation : for
example—
Clarets—First growths--viz. Lafitte,La- 1 Duty.

tour, Chateau-Margaux, and Haut-
•
Brion : value 501. per hhd .7s .
-'al gal. ; pay V Per im.-
Hermitage--Highest growths--Cote peni
35 per cent.
Rotie, &c.: value 551. per hhd.......
Hocks—Superior old, Johannisherger, 1
f P4s .10d. per gal.;
Rudesheimer, Hockheimer, &c.: value
70/. per ann pay 10 per cent.
Madeira—Old and fine East India and
15.10,1. per gal.;
Wrest India : value SO/. to 901. :per pipe
pay about 35 per
Sherry—Superior old, 601. per butt
Port—Ditto, 50/. per pipe cent.
NOTE.—The above-mentioned are wines used by
the titled and wealthy only.
_ _

Mountain—Very best, 28/. per pipe Duty the same,
Lisbon—Ditto,.2s/. per pipe 4s. 10d. per gal.;
Vidonia—Ditto, W. per pipe payl 00 percent.
Bronti—Ditto, 151. per pipe Ditto, ditto;
Fayal—Ditto, 151. per pipe payl7s pereer.i.
It therefore appears that good, wholesome, and
cheap wines, the first cost of which is completely
within the means of persons of moderate incomes,
are placed beyond their reach by a disproportionate,
umjust, and to them prohibitory duty of from 100 to
175 per cent.; while the great and the rich have
their wines at a duty of about 35 per cent. ; thus re-
versing oppressively and impoliticly the principles of
taxation.
Equalize the duties ;—let the law compel every
dealer to use only real quarts, pint;, and half pints,
in place of the fraudulent measures now used,—of
25 to 33 per cent. below the legal standard ; and let
Government instruct their officers to seize all bottles
under the legal size. Let the man of moderate
income (namely, the class that in 1821 consisted of
2,800,000 persons, or the 586,000 families, above-
mentioned, and possessing incomes on the average of
300/. per annum to each family) have of the agree-
able and humanizing beverage, cheap wine, at the
same rate of duty with the wealthy,--viz. 35 per
cent.; and the expectations of the Government of an
increased revenue will soon be realized. It is from
the contribution of the bulk of the nation—namely,
f See AlrelVarre's pamphlet on wine9,--Hatchard, 1824.

the middling elas.ses, or the millions—that revenue is
derived.

The comparatively few thousands of the exceed-
ingly rich consume just as much, and no more, of
the high priced wines, at the low duty, that they did
at the high duty, and would consume perhaps the
same quantity if the present duty were quadrupled.
That, indeed, might perhaps make a stint of fine
wines at the butlers' and housekeepers' tables, but
none to their masters, who should rejoice that good
and cheap wine be made accessible to the middling
classes, and in many cases to the lower orders, at a
just and equal duty.
This desirable object is to he effected, T hurnbly
conceive, by the following scale of duties
is. 3d. per im-
perial gallon, o;
perhaps double.

Claret, Burgundy, Champaigne, and all
other French win's

Madeira, sherry, and San Lucar, Pert,
Rhenish, Hungary, and all other
wines of the Continent of Europe not

enumerated
Lisbon, and all other Portugal wines
Malaga, and all other Spanish wines

Sicily, and all Italian and Mediteranean

wines
Teneriffe, and the Canary Islands

Faval, and the Azores Islands

49. 10d. per do.

85i. per do,

This scale of duty will promote public morals and
health, and restore the comfort and enjoyment of
wholesome wine to many who have almost forgotten
the taste of it. The shopkeeper; the clerk in public
offices, the banker and merchant's clerk, the trades-
man, the farmer, the retired artisan, and the small
annuitant, and above all, the sick poor, will hail the
boon with gratitude. To all the numerous class
named, and to the half-pay officers of the army and
navy, the reduction of the duties has been completely
illusory. '1 hey buy in small quantities, and find that
at the wine-merchant's, the club-room, the hotel,
the coffee-house, the watering-places, and with the
provincial wine-merchant, the retail prices are the
same, or nearly the same, as formerly.-4s. 6d. to ss.
for a bottle of 25 per cent. less than the legal quart.
My proposal will give them the dozen of full im-
perial quarts of Lisbon at 295., Malaga at 30s. 6d.,
Vidonia at 30s. 6d., Bronti at 255., and Fayal at
265. 6d.

An immensely increased revenue from wine, the
diminished use of ardent spirits, a check to the in-
flux of the low trash misnamed Madeira, Sherry,
and Port, that inundates the great wine bazaar the
London-docks, and the prevention of smuggling and
of poisonous adulterationst, ate but some of the be-
neficial results of the measure I recommend. To
one unquestionable benefit I would particularly call
attention : that, by taking a greatly increased quan-
tity of wine from countries where it is a superfluity,
and their only means of payment, we enable the
people of these countries to buy so much more of
our manufactures; consequently we enable the
British shipowner and manufacturers of cottons,
woollens, and hardware, &c., and thousands of per-
sons they employ at home, to buy so much more of
the produce of our own soil: in short to become the
supporters of the landed interest, in place of being
as they have been too much of late, burdens upon
the poor rates.
It may be objected to this scale, that it will not
work well. I answer that the Americans, who must
be allowed to be calculating and sensible people,
have always acted on a similar scale, with perfect
success. I copy it below for the information of your
readers. And will only add, that sure J am, if this
plan be considered doubtful, there can at least be no
doubt whatever that an increased and indiscriminat-
ing duty will occasion a great decrease of revenue.
TARIFF OF AMERICAN DUTIES ON ♦4INES.

Burgurhly I dollar per gall.
Champagne I dollar per gall.
Fayal, and other wines of the Western
Islands, 40 cents per gall.
Lisbon 5O cents per gall.
Madeira.
. _ _

Oporto, and other wines of Portugal and
Sicily, 50 cents per gall.

Rhenish.
1 dollar per gall.
Sherry 60 cents per gall.
St. Lucar 60 cents per gall.
Teneria 40 cents per gall.
Tokay 1 dollar per gall.
All other, when imported otherwise than
cases or bottles

Other, not enumerated, when imported
in bottles or cases SO cents per gall.
I am, Sir, obediently yours,
W. J.

London, Jan. 29.

t See " \Vine and Spirit Adulterers Unmasked," by one
of the Old Schaol. 2d ed. 1828.

NAPOLEON AT ST. HELENA.
(From the Athenceurn.)
In the soul's desolation—dark he stood ;
No tears—no mother's weakness there had part ;
But while the iron entered at his heart
He smiled ;—great in himself, in lofty mood,
The world had taught him—amid scenes of bloo.l
He started not ;—and now he did not start.
The things most loved by bins he saw depart
Silent and sadly down oblivion's flood ;
Were it the gods in anger dealt with him,
Or for some crime to sorrow be was doomed,
Or Fortune's sport ;--it matters not—a dream
Of darkness wrapt him—sullen he consumed ;
In the soul's nameless fever passed away,
Nor seemed to notice lifts's fast waning day.

The almost continued rains have so much re•
tarded the operations of husbandry in the South of Devon,
that a quantity of wheat remains to be sown.—Exeter
Alfred.

Two Scotch clergymen, who were not so long
headed as they themselves imagined, met one day at the
turning of a street, and ran their heads together unawares.
The shock was rather stunning to one of them. He pulled
off his hat, and laying his hand on his forehead, said, " Sic
a blow ! my heed's a' ringing again." " Nae wonder,"
said his companion, " your heed was aye boss (empty),
that makes it ring; my heed disna ring a bit." " How could
it ring," said the other, " seeing it is cracket? Cracket
vessels never ring." Eact described the other to aT.
Hull Packet.

WASHINGTON AND BUONAPA RTE.—If we
compare WASHINGTON and BUONA PA RTE, man to man,
the genius of the former seems of a less elevated order than
that of the latter. WASHINGTON belongs not, like Buo-
NAPARTE, to that race of the A LEXA NDE RS and C.szsamis,
who surpass the ordinary stature of mankind. Nothing
astonishing attaches to his person ; he. is not placed
on a vast theatre ; he is not pitted against the
ablest captains and the mightiest monarchs of his
time ; he traverses no seas ; he hurries not from
Memphis to Vienna, and from Cadiz to Moscow ; he
defends himself with a handful of citizens on a soil with-
out recollections and without celebrity, in the narrow circle
of the domestic hearths. He fights none of those battles
which renew the tri':mphs of Arbela and Pharsalia ; he
overturns no thrones to re-compose others with their
ruins ; he places not his foot on the necks of kings ; he
sends not word to them in the vestibules of his palaces,
Qu'ils se font trop attendre, et qu' Attila s'ennuie."
Something of stillness envelopes the actions of WASH-
INGTON ; he acts deliberately : you would say that he feels
himself to be the representative of the liberty of future
ages, anti that he is afraid of compromising it. It is
not his own destinies but those of his country with
which this hero of a new kind is charged; he allows
not himself to hazard what does not belong to him. But
what light burets forth from this profound obscu-
rity ! Search the unknown forests were glistened the
sword of WASHINGTON, what will you find there ? graves ?
no ! a world ! WASHINGTON has left the United States
for a trophy of his field of battle. BUON AFA ItTE has not
any one characteristic of this grave American ; he fights on
an old soil, surrounded with glory and celebrity : he wishes
to create nothing but his own renown ; he takes upon him-
self nothing hut his own aggrandizement. He seems to he
aware that his mission will be short, that the torrent which
falls from such a height will speedily he exhausted ; lie
hastens to enjoy and to abuse his glory, as men do
a fugitive youth. Like the gods of HOMER, he wants to
reach the end of the world in four steps : he appears on
every shore, he hastily inscribes his name in the animals of
every nation ; he throws crowns as he runs, to his family
and his soldiers ; he is in a hurry in his monuments, in his
laws, in his victories. Stooping over the world, with one
hand he overthrows kings, and with the other strikes down
the revolutionary giant; but in crushing anarchy he stifles
liberty, and finally loses his own in the field of his last
battle. Earch is rewarded according to his works.—Che-
teaulrriancrs Travels.

PASHIONAI3LE AND MISCELLANEOUS

The Duke of CLARENCE left town yesterday
morning for Deptford dock-yard, where his Royal High-
ness was occupied a considerable time inspecting the dif-
ferent works in th.! yard. The Duke returned to his re-
sidence in the Admiralty in the afternoon, and had after-
wards a long interview with the Duke of WELLINGTON.

Prince LEOPOLD honoured the first repre
ventation this season of " Zelmira" at the Italian Opera-
house, with his presence on Tuesday evening.
The Duke of SUSSEX visited the Duke and
Duchess of CLaar.Ncr yesterday, at the Admiralty.
The Duke of WELLINGTON entertained the
Cabinet Ministers at dinner yesterday, at his residence in
Piccadilly.

A Committee of the Privy Council assembled
yesterday morning, for the first time this year, in the new
Council-chamber, Downing-et-met. The Lords present
were, the MASTER of the Rou.s, Viscount STRANGFORD.
Sir GEO. WARRENDER, and the Right lion. H. Fluo-r,
The Loan PRESIDENT was not present. Their Lordship,'
meeting was for the purpose of hearing and determining
plantation appeals, on some of which eases Mr. Sergeant
SPANKIE, and Messrs. GILDART,DENNAN, and BROUGHA:,;,
were heard by their Lordships. The Council sat till about
four o'clock.

The Duke of WELLINGTON sent a commu-
nication yesterday to Mr. HUCKiSSOI4, at his seat at
Eartham, Sussex.

Earl BATHURST has removed to his house
in Mansfield-street, from Great Stanhope-street.
Lord MARYBOROUGH visited the Duke of
WELLINGTON yesterday, at the Commander-in• Chief
Office, Ilorle-guards. •

Prince LIEVEN, the Russian Ambassador,
transacted business yesterday at the Office of the Secretary
of State for Foreign Affairs.

The birth-day of his Royal Highness the
Duke of SUSSEX, which took place on Sunday, when the
Royal Duke entered his 58th year, was celebrated gene-
rally throughout the kingdom by the body of Free anti
Accepted Masons. On Monday evening there was a large
assemblage of the brethren attached to the different Lodges
in town at the Freemasons' Hall, where a splendid ban-
quet was given ; Mr. CHARLES TENNYSON, M.P., in the
chair. Among the toasts which followed were—" The
King and the Craft"—" The Duke of Clarence, and the
Brethren of Lodge 93"—" The Grand Master of Eng-
land, his Royal Highness the Duke of Sussex"—" The
Duke of Leinster, and the Masons of Ireland"—" The
Grand Master and Masons of Scotland."

FASHIONABLE ARRIVALS.—The Hon.
H. T. Liddell, M.P. in Portland-place, from Eslington.
Northumberland ; Sir Charles Hulse, Bart. in New Bur-
lington-street; Mr. George Byng, ALP. in St. James's-
square; Mrs. Edward Dawkins and Miss Dawkins, in
Portman-square; Mrs. and Miss Bradford, in Albemarle-
street, from • Bath ; Lord and Lady Churchill, in Upper
Brook-street, from their seat in Oxfordshire; Hon. Col.
Anson, at the Duke of Bedford's, Woburn Abbey, from
Worcester ; James Alexander, Esq. M.P. at his house in
Devonshire-street, from his seat, Somer Hill, Tunbridge;
Sir Samuel Fludyer, Bart. in Great Cumberland-place;
Hon. Misses Grirnston, in Chesterfield-street; Major
Sutherland, in Park-street ; Miss Powis, in Weymouth-
street ; Mr. John Thomas Hope. in Upper Seymour-
street, Portman-square; Mr. and Mrs. Walpole, in Glou-
cester-place ; Mrs. and Miss Sheldon, in Park-street;
Lady Stanley, in Devonshire-place; Major Meredith, in
Piccadilly from Paris ; Mr. Felix Ladbroke, in Grosve-
nor-street; Mts. and Miss Temple, is Bruton-street; Mr.
Charles Pigou, in Clarges-street ; the Countess of Morn-
ington, in Henrietta-street, from Hampton Court Palace ;
Wogan Browne, Esq. at the Grosvenor Hotel, New Bond-
street, from Kildare ; John O'Connell, Esq. at ditto, from
Kildare ; C. Ryan, Esq. at ditto; W. APDonougb, Esq
at ditto, from Ireland ; the Rev. Dr. Howard, at the 13er-
ners Hotel, Berners-street, from Cambridge ; Thomas A.
Cooper, Esq. at ditto, front Paris ; Thomas Jesson, Esq.
Mrs. and Miss Jesson, at ditto, front their seat, Hill Park,
Seven Oaks, Kent; Thomas Lloyd, Esq. M.P., at Fen-
ton's Hotel, St. James's-street, front Ireland ; It. Power,
Esq. M.P. at ditto, from the Continent ; General Crosby,
at ditto, front a tour ; Mr. and Mrs. Suttle, at ditto, from
Paris; Lord and Lady Bolton and family, at Mivart's
Hotel, Lower Brook-street, from Hackwood Park, Hants;
J. Rockie, Esq. Mrs. Rookie and family, at ditto, from
Salisbury ; Earl and Countess Somers and family, at
Thomas's Hotel, Berkeley-square, front their seat, Eastnor
Castle, Herefordshire ; Hon. T. W. Coventry, at ditto,
from Brighton; R. J. Thompson, Esq. and family, at ditto,
front Yorkshire.

DEPARTURES.—The Duke of Bedford,
from St. James's-square, for Woburn Abbey ; Earl Spencer
and Lord Althorp, for the Duke of Bedford's seat, 'Wo-
burn Abbey ; Earl Clanwilliam, from Warren's Hotel,
Regent-street, for Berlin ; Mr. and Mrs. Gooch, from Jor-
dan's hotel, St. James's.street, for Norfolk; Lady John-
son and Major Weyland, from Kirkham's Hotel, Lower
Brook-street, for Oxfordshire ; Captain Ilibbert, from
ditto, for Brighton ; Sir Clifford and Lady Constable and
family, from Mivart's Hotel, for TiNall, Staffordshire ;
St. George Caulfield, Esq. from ditto, for Ireland ; Mr.
and Mrs. R. Jameson, from ditto, for the Continent ;
Rev. Frederick Smith, from the Berners Hotel, for Ctn..
bridge.
ARRIVALS AT CHELTENHAM.—The Hon.
General de Blaquiere, Lady Brvdges, Sir Richard Bulkes
ley and Lady Phillipps, Lieutenant-General Peachey,
Rev. J. H. Commeline, Captain M. F. F. Berkeley, R.N.
Captain Porter, R.N. Captain Lennock, R.N. Captain
Thompson, Captain Weir, Captain Higgins, Captain A.
H. Kirwan, Captain Taylor, Mr. and Mrs. Steel, Mr. and
Mrs. Breynton, Mr. and Mrs. Price,• Mr. and Mrs. Cham-
bers, Mr. and Mrs. Manley; Messrs. Pettatt, W. Chain-
bert, B. Browne, J. Bell, J. W. Martin, J. Alluutt, jun.
W. Jones, M. Lucas, 2 Chambers, Leslie, Hall, Davy,
Housman, Stewart, Duff, M'Kenzie, Afacnamara, T. Pitt,
Saunders, Ramsay; Mistresses Colonel Martin, P. Hicks,
Seymour, Critchett, Bell ; Misses Palmer,Vassal, 2 Comte-
nays, H. Layard, &c.

ARRIVALS AT BATH_—Lord and Lady
Ashtown, Hon. E. Ramshottom, Hon. V. Knox and
family, Hon. Mrs. Portman, Sir J. and Lady Greene,
General Milner; Colonels Smelt, O'Neil, Morgan Crow-
den ; Lieut.-Colonels 51‘Dougall, Leaky ; Captains Eyre,
Fryer, Dalzel, Haynes, Doyne, Watkins, Rose ; Captain
and Mrs. Savage ; Dr. and Mrs. Sully, Dr. Paton, Rev.
Dr. Hay, Rev. Mr. and Mrs. Chamberlain, Roberts, San-
mare? ; Rev. Messrs. Thompson, Morrell, Hayes, Davis,
De Morrell, Matthews, Roberts, Ward, Warner, Williams,
Lucas and family ; Mr. and Mrs. Bean, Voman, 'Walker,
Atkinson, Bayley, Beckford, Boyce, Brown, Baker, Cox,
Cuff, Cooke, Aspinall and family, Crocker, Pool, Hare,
Goulding., Morgan, Edgell, Wintle, Westwood, Haggard ;
Messrs. Warde, Foot, Shaw, Baxter, Eastits, Doye, Holds.
worthy, Gough, Griffiths, Knight, Knox, Sutherland,
Wood, Wright, Bellingham, Watts, Williams, Brydges,
Godfrey, Best, Walker, Bacon, Chester, Woodhouse, Ran-
dall, Kendall, Carr, Greenhill, Mills, Gunning, Basten,
2 Bateman, Bowen, Digby, Roberts, Parsons, Ross, Mor-
ton, Barrett, Baynton, Furadon, Hughes, Levett and
family, Devas, James, Humphries, Nixon ; Mistresses
Bellingham, Lucas, Green, Iluish, Johnson, Fear, Mar-
shall, Stevens, Moore, Lewis, Dicks; Misses Bellingham,
Armstrong, 2 Budeley, Bath, Harrison, Bradley, Cox,
Edmunds, Bartlett, Jones, Oldisworth, &c.

RESTORATION OF THE EARLDOM OF SEA-
FORT/I.—We understand that this Peerage case will be
brought before the present Parliament, and that a reversal
of the attainder may be expected in favour of Mr. MAC..
KENZIE, assistant ship-builder to Mr. KING, of Nelson's
Dock, Rotherhithe, son of Captain MACKENZIE, whose
character and death were noticed in the Gentleman's Ma-
gazine of December, 18-2.6. As it may not be generally
understood, it is proper to mention that hitherto none but
rbl
oiyngealaitil.::
MAJESTYI
ees%iinlonaontts:
sotbfoipit
thilelie, aer test a,
hioantnti
dl,e, tilt
hil:oaepteer
ost,
iilliaaptvretohpbeee erßno
occasionsyr ea si t op rrete :i
arrpi t,s;neN,Ble,cairllyal
inni
)takeer:f
:tAi
olicnirlKdi(i.
laEgdsseuszsreilei
deserving
nnsegtv,,l
eloaryft
eexercisingriatan:cß:
,eeonjytritsancient.
i onmercy
sovereignefErcxyrjel:Aita,tiN,ettnl,,pndii.rin.
o)fclititabi
jaioriialiing.:
'4l.nothAert
King of Scotland, in 1263, conferred on Colast Msq."."
ZIE the territory of Kintail, county of Ross,
no
ut fideli servitio tans in hello quam in pace."
wt.th great
1726, by
of several centuries, his descendants intermarried
families, and flourished as Barons, Lordcargi'atienttai
ecember, 1623.
length the King of England pro temp.
Cst.oN or COLIN Earl of Seaforth,r3seadetaiofiof,urpstho;f
The titles and estates were forfeited in 1715'. by the re-
hellion of WILLIA at, fifth Enaerlw,.o(f.
in 1.‘97, both of which have
count of his contrition,
King Groan: 1., and his estates were afterwards restore;;
lie w„,., pardoned July,
to him. The titles, however, have never been restored, 1
since--viz.,though t he r e
in havelr7ble: been
andtwo " Seafortl,'" f
become extinct, through the failure of heirs male of th,
patentees.— Times,

On the subject of the increase to the Wine
Duties, which has been so much talked of
within the last few days, but which no frequency
or confidence of assertion can render credible to
us until we see it actually realized, a very able
letter, full of detailed and curious information
connected with the trade in wine, and with the
consumption of the various qualities of that a:-
tick, as influenced by the unequal operation of
the duties, has just been received from an in-
correspondent s who
winsert e the
whole of our correspondent's communication,
and would recommend to the especial notice of
those among his Majesty's Ministers who hare
os it is, signs himself
undertaken to relieve Mr. Goulburn from all
but the name of Chancellor of the Exchequer,
that portion of the statements of " W. J?
which proves the unfair, and therefcre impolitic
and unprofitable operation of the wine duties as
at present regulated. on the several classes of
consumers, and on the general produce of the
tax. Wines, it appears, of the first growths,
and of the highest prices to the merchant,
pay no heavier tax than those of the very
lowest quality imported from the same fo.
reign markets. The poorest French wines
pay as high a duty as the finest growths
of Chateau-Margaux and Laitte. Madeira
and Sherry pay no more than Tenerife and Lis
bon. Hence it fellows, that the rich consumer,
who can afford to bring the finest claret to his
table, is charged about 35 per cent. in addition
by the Government, while the family in humble
life, who ought to he encouraged in the use of
wholesome wine to the exclusion of ardent spirits,
are actually forced to pay an impost of 175 per
cent. on the prime cost of the only description of
wine which comes within the reach of their
finances. Thus much for the partiality shown
to the upper classes in the enjoyment of this
excellent and medicinal beverage. But the effect
upon the revenue seems to he as mischievous as
that on individuals is unjust. The excessive tax
laid in this manner on cheap wines, tends (i;.,
rectly to narrow the whole scale of consumptior7;
and to restrict it to a small portion of the com-
munity. If the use of low-priced wines were
generalized by an adjustment of the duties to,
the prime cost of the liquor itself, there is
no reason to doubt that the consumption
would be extended in a degree very far be-
yond that proportion in which the tax was re-
duced. For instance, if, after a previous and
most salutary regulation, by which merchants
would be forced, under a severe penalty, to sell
their wines in bottles holding a full quart of
wine, instead of those which, under the name
of quart bottles, actually contain something
short of a pint :and a half,—if, we say, after
such a regulation, the tax was so diminished as
to admit of good Teneriffe being sold for SOs,
per dozen of real quarts, instead of 40s. for
about nine quarts in the disguise of 12,—can it
be questioned that an immense class of con-
sumers in humble life would soon be added to
the purchasers of the article, bearing a propor-
tion to the existing number of consumers of
probably not less than ten to one ? Without be-
ing
.new-fangled, or led away by plausil;le chime-
ras in economy, we reilly do believe that a hint
from our correspondent on the above topics
might prove of solid advantage to the principles
as well consequences of our system of taxa-
tion, so far as foreign wines are coueneti:—
Times.

Mr. Brougham gave notice on Tuesday ni-sht,
that on Thursday se'nnight, he would submit t.r,
the House a motion, " for the purpose of in-
ducing it to turn its immediate attention to the
state of the Law of this country, and to the Ad-
ministration of that Law in Courts of justice,
and to those reforms which time may have re:
dered necessary, and of which experience may
have shown the expediency." This isL‘t:hernegiiii.e,bi.ltra:st:
announcement of a motion on the subject of the
law and its administration, of a character at all
equal, in point of comprehensiveness, to cr:e
just expectations of the nation. We have beer
too long tinkering this and that hole, subjecting
frequently the community to ten times more in-
convenience than that to which it was becore ex-
posed. It is high time we took a survey of the
whole field of law, elevating ourselves. as
.II:
were, to some eminence, whence we may obtain
a bird's eve view of the region, and -obtain thereby
some idea of the relation. of the parts to each
other, and their connection, that we may ti ,A
lose ourselves in useless and unavailing details.,
Mr. Peel's endeavours deserve all praise, for the
goodness of intention they indicated ; hut they
have been of little benefit in any ease, and in
some have done more harm than good. And dila
will always be the case with those who fall to work
with details without seeing the relation in
which they stand to the whole. Thus, for in-
stance, Mr. Peel, forgetting, that there was no
check on wanton and unnecessary prosecution in;
this country ; that the Law, with respect to In!.
nisliment, was either inexecusable or i»efficaPious,
set to work with one evil, the hardship P': throw.
ing the charges of prosecution on aggrieved in-
dividuals, and the remedy has ruined the people
in the addition to county rates, caused by unne-
cessary prosecution. Mr. Brougham cornmelces
differently. Before calling on the nation to act
on his recommendations, he will show them that
the labour will neither be thrown awapyreinundrebee,
productive of incont,'veiiegn
views, too, will be guided by the knowledge
which he has derived from extensive experieliet
attention of the people of
of the practice of our Courts.
Itnuirlecharefronmot tt.}e'itspereo
to
os
saarye
nothing demanded,
of interested
I:rnreeiedgsntnecofdeormar
Onescpnueptc.hoaslll:l;ml7(. :0101P;r anticipate: n
~vial gradually
discus
arrayed against him.
an important subject
is once fairly drag, to it, they will
force Parliament along With them.—Monting
thheiasr ecrosi,mat ir-vd when the
Chronicle. C.rae(*ivailliyisinithperourrectih;,alis

eirdkstoancdccuotp::
with irticing points of resemblance
selves. Thus, for instance, Lord Byron was
't
the pleased
struck with the wonderful similarity of their
bo
el
et Travellersllnv
esce:,,eollr i(iianveei
eonft.t eanzse 1
! treatment c i r- 1-
O. tii tAreehs to our treatment of the
Irish. Ti, ,
They have, too, a Constitution, very
much, according to M. Von Hammer. the.
learned Orientalist of Vienna, like our own, and
a Magna Charta like our own, of which one
little clause, according to Sir Francis Burdett,
Was worth all the discoveries of modern philoso-
phers. The celebrated Sir Dudley North, ac-
cording to the Hon. Roger North, found their
Common Law very much like that of England.
'hoir Police strikingly rescmhles our own, fcr
they have the Jonathan Wild system in all its
perfection. .' Burglaries," sav, a writer in
the
Foreign Review, who states himself to be a na.
tive of Constantinople, " burglaries are so fre-
quent at Constantinople, that very often thedoors
of the mosques; which are the depot of the most