The Sun.
London, England, 1842-04-01 00:00:00

14/ ,/, 2

• INCOME TAX.
TO THE EDITOR OF 271 E SUN—
!iin,—Many partie have advanced money or iho
building of parsonage-houses, workhouses, churelie*,
and chapels, &c., under the authority of Acts of
Parliament, on condition that certain 'portions of the
principal are to be repaid annually : are the parties
receiving such sums to be charged to the income tax
on the whole sum repaid annually, or only on the
amount received as interest ? Oh, only on the- in-
terest of course, has been the reply I have met with
generally. I now ask the question of you, because
if the tax is to he charged upon the interest only, it
is but fair that life annuitants should be only charged
on the market rate of interest on the pnrche--4notiey
of the annuity; as the same principle holds gdoa in
this case as the other, the extra interest received being
a calculation that the principal would he returned, in
a given period, together with the interest. The
life annuitant may put by his portion, the same as the
mortgagee of churches, workhouses, &c., or the Mort-
gager m:ty expen I the -whole sum he receives litttk
annually as a life annuitant. R. IV. D.
Ilfracombe, March 2B, 1842.

. .

•
ROYAL POLYTECHNIC DIST'.
TVTION.
This delightful exhibition,, which so pre•
eminently combines the instructive with the
agreeable, re-opened on Easier Monday, after
having undergone several improvements and
repairs—the number of ladies and gentlemen,
who have honoured the lostitut.on with a visit
since its Opening, fully proving the high esturia.
tion in which it is held us a Mace of recreatiod
and instruction.
Amongst the additions which have been math',
to the exhibition sine its close, by far the most
important, and consequently the most deserving e
notice, is the coloSsal electrical machine which is
indeed an instrument of vast power. This machine
is shown in the morning at half-past If 2, and
in the evening at half-past 7, and the exhibition.
is always accompaided by an excellent lecture,
suited to the capacities of the audience, from the
accomplished Professor Bachoffner.
The machine, which was constructed by Messrs.
Clarke.-and Collins, consists of a glass plate, 7
feet in diameter, which is put in moticu by a
steam-engitie of 1 horse-power. The prime con-
ductor is an immense sphere, 51 feet in diameter,
and is of such a weight as to require a railroad
for it to traverse on. The battery consists of
twenty-four Leyden jars, presenting a sur-
face of 140 square feet of glass. Last evening,
when we visited this exhibition, the lecturer
commenced by referring to a very common err
which prevailed relative to the production of dire
electricity. Many people, he said, supposed
that it cattle from the machine, or glass ; such,
however, was nut the fact—on the contrary, all
the electricity proceeded from the earth, and the
machine merely acted as a pump, as it were, to
draw up the electricity front the reservoir of
the earth by means of the friction of the gktss
against the rubbers. The Professor went on
to say that many people were curious to know
what was the cause of electricity ; he would at
once calmly and dispassionately tell them that
no one knew anything at all about the cause, for
the more they studied it, the more bewildered
did they become. He then proceeded to exhibit
several experiments; the first consisted in expo-
sing strips of gold and silver paper to the action
of the electric fluid in which cases the gold and
silver were completely destroyed, and nothing
remained but the oxyde of the metals which
might be observed attached to the paper. • The
most beautiful experiment was that of electricity
in mow, which exhibited so perfCct a simi-
litude to the aurora borealis, or northern lights,
as to leave no doubt that those beautiful pheno-
mena of nature are owing to the agency of elec-
' tricity in the higher regions. The delight expe-
rienced by the visitors in the course of the lec-
ture and the illusirations was frequently expressed
by loud clapping of hands. All the other attrac-
tions, including the diving bell, &c., which were
here previous to the close of the exhibition, are
here still, and the institution contains an excel-
lent band, which is engaged during nearly the
whole of the evening-in playing selections front the
most popular airs and operas. The only other no-
velty to which we shall direct the attention of our
readers, is the addition which has been made to
the dissolving views. These are try excellent,
and are eight in number, viz.: —l4 e Facade of
the Church of the Holy Sepulchre at J erusalem—
The entrance to the tomb of the Kings, nearthe
Gate of Damascus—The Mosque of Omar—The
Blisworth cutting on the Birmingham Railway
by daylight, by moonlight, and by sunrise—The
Viaduct on the same line by daylight, and in a
storm: these are both very beautiful, and the
changes from sunrise to moonlight„
elicited the most unqualified applause. :• The
three following, also new, ones, are Very
beautiful : Saint Mark's Place, VenieeL-The
Doge's Palace Venice and the Council
Chamber in the Doge's Palace. In viewing this
very beautiful exhibition, we would recommend
visitors not to approach to near to the curtain, as
the effect produced, when viewed front a little
fli.,,tance, is much better titan when seen front a
nearer spot. The Institution was crowded to in-
convenience last night, which is the best proofthat
it is a favourite with the public, and we would
respectfully recommend our country cousins who
visit the Metropolis to see the Lions, not to omit a
visit to the Polytechnic.-