The Sun.
London, England, 1842-04-25 00:00:00

First.—The said duty on employments shall be construed to
extend to every employment, by retainer in any character
whatever, whether such retainer shall be annual, or fur a longer
or-shorter period ; and to all profits and earnings of whatever
value, subject only to such exemptions as are hereinafter
granted.
Second.—The duty to be charged shall be computed at a
sum not less than the full amount of the balance of the
profits, gains, and emoluments of such professiOns, employ-
ments or vocations (after making such deductions, and no
other, as by this Act are allowed) within the preceding year,
ending as in the first case, to be 'paid on the actual amount
of such profits or gains, without any deduction, subject to the
like provis,ons as are made in the first case in respect to the
period of average, in the cases of setting up and commencing
such profession, employment, or vocation, within the period
herein limited.
RULES APPLYING TO BOTH TILE PRECEDING CASES.
First.—Tn estimating the balance of the profits or gains to
be charged according to either of the first or second cases
no sum shall be set against or deducted from, or allowed to
be set against or deducted from, such profits or gains, for
any disbursements or expenses whatever, not being money
wholly and exclusive'y laid out or expended fur the purposes
of such trade, manufacture, adventure, or concern, or of such
profession ,:employment, or vocation ; nor for • any disburse-
ments or expenses of maintenance of the parties, their fami-
lies or establishments; nor for the runt or value of any
dwelling-house or domestic offices, or any part of such dwel-
ling. house or domeste offices, except such part thereof as may
be used for the purposes of such trade or concern, not exceed-
ing the proportion of the said rent or value hereinafter men-
tioned ; nor for any sum expended in any other domestic or
private purpose, distinct from the purposes of sueh trade, ma-
nufacture, adventure, or concern, or of such profession,
employment, or vocation.
Second.—The computation of the duty to be charged in re-
spect of any trade, manufacture, adventure, or concern, or any
profession, whether carried on by any person singly, or by any
one or more persons jointly, or by any corporation, company,
fraternity, or society, shall be made exclusive of the profits or
gains arising from lands, tenements, or hereditaments occu-
pied for the purpose of such profession, trade, manufacture, ad-
venture, or concern.
Third.—The computation of duty arising in respect of any
trade, manufacture, adventure, or concern, or any profession,
carried en by two or more persons jointly, shall be made aid
stated jointly and in one sum, and separately and distinctly
from any other duty chargeable on the same persons or either or
any of them ; and the return of the partner who shall be first
named in the deed, instrument, or other :agreement of copart-
nership (or where there shall be no such deed, instrument, or
agreement, then of the partner who shall be named singly, or
with precedence to the other partner or partners, in the usual
name, style, or firm of such copartnership, or where such pre-
cedent partner shall not be an acting partner, then of the pre.-
eedent acting partner), and who shall be resident in Great
Britain (and who is hereby required, under the penalty:herein
contained for default in making any return required
by this Act, to make such return on behalf of himself
and the other partner or partners, whose names and
residences shall also be declared in such return) shall be suffi-
cient authority to charge such parties jointly ; provided always
that where no such partner shall be resident in Great Britain,
then the statement shall be prepared and delivered by their
agent, manager, or factor. resident in Great Britain, jointly for
such partners, and such joint assessment shall be made in the
partnership name, style, firm,• er description ; and no separate
statement shall be allowed in any case of partnership, except for
the purpose of the partners, separately claiming an exemption as
herein directed, or of accounting for separate concerns; pro-
vided that any partner, being entitled to exemption, shall
declare the proportion of his share io such partnership, trade,
profession, or concern, in order to a separate assessment for
the above purpose, it shall be lawful to charge such partner
separately ; but if no such claim be made, then such assess-
ment shall be made jointly, according to the amount of the
profits and gains of such partnership ; provided also, that any
joint partnership in such trade, profession, or concern, which
shall have been already returned by such precedent partner as
aforesaid, may return his name and place of abode, and that
he is such partner without returning the amount of duty pay-
able in respect thereof, unless the Commissioners respectively
shall think proper to require a further return, in which case it
shall be lawful for such Commissioners to require from every
such partner the like return, and the like information, and
evidence as they are hereby entitled to require from the pre-
cedent partner.
Fourth.—ln case of change of partners, the duty to be
charged on the profits antecedent to the change.
Filth.—Every statement of profits to be charged under this
schedule shall include every source so chargeable on the person
delivering the same on his own account, or on account of any
other person ; and every person shall be chargeable in respect
of the whole of such duties in one and the same division, and
by the same Commissioners •(except in cases where the same
person shall be engaged in different partnerships, or the same
person shall be engaged in different concerns relating to trade
or manufacture in divers places, in each of which cases a sepa-
rate assessment shall be made in respect of each concern at the
place where such concern, if singly carried on, ought to be
charged as herein directed), and every such statement on the
behalf of any otter person for which such persons shall be
chargeable as acting in any of the characters before described,
or on the behalf of any corporation, fellowship, fraternity, corn
pany, or society, shall include every source chargeable as last
aforesaid, and shall be delivered in that division where such
person, corporation, fellowship, fraternity, company, or society
would be chargeable, if acting on his or their own behalf.
Third csse.—The duty to be charged in respect of profits o
an uncertain annual value.

First.—The duty to be charged in respect thereof, shall he
computed at a sum not less than the full amount of the profits
or gains arising therefrom within the preceding year, ending as
in the first case, to be paid in the actual amount of such profits
or gains, without any deduction.
Second.—The profits on all securities bearing interest, shall
be charged according to the preceding rule in this case.
Third—Whenever the Commissioners shall, on examina-
tion, find that any lands occupied by a dealer in cattle, or by a
dealer in or seller of milk (which lands shall have been esti-
mated and charged on the rent or annual value), are not suffi-
cient for the keep and sustenance of th e cattle brought on the
said lands, so that the rent or annual value of the said lands
cannot afford a just estimate of the profits of such dealer, it
shall be lawful for the said Commissioners to require a return
of such profits, and to charge such further sum thereon as,
together with the charge in respect of the occupation of the
said lands, hall make up the full sum wherewith such trader
ought to be charged in respect of the like amount of profits
charged according to the first rule in this case.
Fourth Case.—The duty to be charged in respect of inte-
rest arising from securities in Ireland, or in the British plan-
tations in America, or in any other of her Majesty's domi-
nions out of Gr% at 13t itaiu, and foreign securities, except such
annuities, dividends, and shares, as are directed to be chargtd
under Schedule C, applicable to annuitants.
The duty to be charged in respect thereof shall be computed
on a sum not less than the full amount of the sums (so far as
the same can be computed), which have been or will be re-
ceived in Great Bi itain in the current year, without any de-
duction or abatement.

Fifth case.—The duty to be charged in respect to posses-
sions in Ireland, or in the British plantations in America, or
in any other of her Majesty's dominions out of Great Britain,
and foreign possessions.
The duty to be charged in respect thereof shall be computed
on a sum not less than the full amount of the actual sums annu-

ally received in Great Britain, either for remittances from thence

payable in Great Britain, or from property imported from
thence into Great Britain, computing the same on an average
of three preceding years, as directed in the first case, without
deduction or abatement.

Sixth case.—lhe duty to be charged in respect of any
annual profits or gains not falling under any of the foregoing
rules, and not charged by virtue of any of the other schedules
contained in this Act.

The nature of such profits or gains, and the grounds on
which the amount thereof shall have been computed, and the
average tal.ten thereon (if any), shall be stated to the Com-
missioners, and the computation shall be made either on the
amount of the full value of the profits and gains received an-
nually, or according to an average of such period, greater or
lets than one year, as the case may require and as shall be
directed by the said Commissioners ; and such statement and
computation shall be made to the best of the knowledge and
belief of the person in receipt of the same, or entitled thereto.
Persons carrying on two or more concerns may set the
loss sustained in one against the profits aequired in the other
concern.

EXPERIMENT IN_ WOOLWICH

MARSHES.

WoOLWICIL APRIL 22.—Lord Bloomfield, Bri,,rade-
Major Cuppage, Captain Grant, and a number of officers
of the Royal Artillery, assembled yesterday afternoon in
the marshes, and made further experiments to test the
strength of and adhesive qualiti©s of the cement for join-
ing wood, Livented by Mr. Jeffrey. Two 32-pounder
Shells, 6 inches diameter each, were sunk into portions
of the wood on which the experiments were made on the
previous day, and wedged tight in the centre of the join-
ings' and matches having been attached and ignited
with port tire, on the explosions taking place the wood
was torn asunder, many pieces iuto very small fragments,
affording the most convincing and satisfactory proofs of
the complete success of the invention, and to his Lord-
ship's entire satisfaction.
The pieces of the target have been removed bacic to
the dockyard, and from the high opinion of the Military
Board, and the approbation the invention has met with
from practical men, there is every probability it will be im-
mediately applied to all purposes for which it can be
made available in the Royal Navy and her Majesty's dock-
yards. The substances of which the cement is composed
are simple, being merely shell lac and India rubber dis-
solved in naphtha in certain proportions, and being in-
soluble in water, the purposes to which it may be ap-
plied are numerous, and its value being only about half
the expense of common glue, the saving to the country
by its universal adoption will be incalculable, as the in-
ventor has been employed in experiments with it for
upwards of two years, and has found that, in the absence
of great friction, it is in a manner imperishable. There
can be no doubt of its being, in a short time, substituted
for sheathing vessels, as, by the mixture of a certain
portion of noxious materials, barnacles will not adhere
to the ships' sides, and these substances do not affect
the adhesive and valuable qualities of the composition.
An experiment was tried' in the dockyard, which shows
the value a supply of the cement will be to vessels which
may be damaged at sea. Eight pieces of wood were
joined together in the form of a mast, and a strain ap-
plied to them, and to another mast of one piece of wood;
the latter gave way first, and the other only broke after
being considerably bent, and the application of a rather
greater strain. By this substance, therefore, it is now 1
certain the ship carpenters can have no difficulty in ef-
fecting repairs at sea, which could not be done under 1
any other circumstance.

We find the following details in the Debuts of the
death of M. Aguado, which appear to leave no doubt of that
event having taken place. We may add, however, and which aps.
pears extraordinary, that up to this hour no intelligence of the
act is stated to have reached the family residence in Paris:—
" On the 7th inst." s'ys the Debuts, "M. Aguado was at
Oviedo, where he remained until the 1 lth, on which day he
set out for Jigon, passing by a road which had been made at
his expense, across the mountains of the Asturias. He had
scarcely got into this road with the two carriages, when a
storm, accompanied by snow, prevented the advance of the
vehic!es, notwithstanding the eihirts of a great number of the
peasantry to clear the passage through the snow. M. Aguado
immediately sent back his carriages to Oviedo, and proceeded
al foot to .ligon, where he arrived, exhausted with fatigue, and
after having been several times in danger of perishing in the
snow. At Jigon, he sought shelter in the house of a priest,
where he became suddenly in. Shortly afterwards, and not-
withstanding the care and attention of his physician and some
friends who were with him, he experienced en attack of apo-
plexy and expired."
The Mauritiustaheerdde,altiheactfe Letaadt Papers of January 16th announce
osphitehalithhriete daysp p e a
rasftheardthat
ev e
ever
of
sinceher hhuesrbd
resi-
dence in the island, precluded haer—from mixing in company.