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London, England, 1842-04-20 00:00:00

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No. 15,493. LONDON, WEDNEDAY E `x,
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THE SUN is Published EVERY MORNING at FIVE O'CLOCK, in Time for the EARLY TRAINS and TOWN DELIVERY; a SECOND EDITION (Evening Sun) is Published in Time for the AFTERNOON TRAINS,
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OYAL POL YTECHNIC INSTITUTION
-WA) Open—MORNINGS, from Eleven o'clock till Six, r.in
EVENINGS, except Saturdays. from Seven till half-past Ten
o'clock.—The COLOSSAL ELECTRIFYING MACHINE,
worked by Steam Power, exhibiting the ELECTRIC LIGHT,
the appearance of the AURORA BOREALIS, &c., i&c., on
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commencing a Series, intended to illustrate the SCENERY
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ings. The intermediate hours are devoted to various Lec-
tures, demonstrating the latest advance made in practical scienc.
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riments in the Water. To the Evening Exhibition, which
consists of the leading features of the Morning, a variety of
New Cosmoramic Views are added.—Conductor 9f the Band,
Mr. Wallis.—Admission, One Shilling.

MANCHESTER and the INCOME TAX.
Lord F. Egerton has boasted, in the House of Commons, of the
petition he presented from Manchester, in favour of the income
tax and the tariff; which was signed, amongst other persons, b 3
the two Editors of the Whig Guardian ; in order, therefore, to
make the public acquainted with the facts of the case, it becomes
our duty to state that, on Wednesday last, the Commissioners of
Police of Manchester, calling themselves the representatives of the
tax payers, adopted unanimously the following resolution :—" That
this meeting in of opinionthat the proposed income tax is obnoxious
in its details, bad in
.its principles, and uncalled for by circum_
stances ; and we, therefore, pray your Honoorable House not to
allow the proposed income tax to become the law of the land."
We add an abstact from an article in the Manchester Times :

THE JNCOIVIE TAX.

HIS MAJESTY the EMPEROR of
AUSTRIA,
having AUTHORISED and GUARANTEED several DIS-
TRIBUTIONS of MONEY DIVIDENDS, which (though
trey are NO LOTTERIES' offer many possibilities of obtain.
log LARGE FORTUNES,
HEINE BROTHERS, at HAMBURGH,

Calculations have been made by some of the conductors of
the Tory press to support Sir Robert Peel's assertion. that to
persons of moderate means his tariff will give more than his
Income• tax will take away. The result is a statement, copied
from one journal into another, to the following effect : Suppose
a man, his wife, and three children, with an income of 2001.
per annum arising from wages; the new tariff will benefit
them in the reduced price of the necessaries of life, to the
amount of 121. 10s. 2d. yrarly, while the Income-tax will be
not quite 61., leaving a saving from Sir Robert's Peel's mea-
sures of 6/. 10s. 2d. Or suppose a tradesman also with a wife
and three children, who derives from his business a net income
of 300/. per annum ; his estimated benefit from the new tariff
is 171. 3s. 10d., his Income-tax not quite 91., and the balance
in his favour 81. 3s. 10d. The third supposition is that of an
independent income of 5001., the family the same, but with
the addition of two servants; the more liberal style of living.
in this case raises the saving to 26/. 6s. 10d., from which de-
ducting 15/. for Income-tax, there remains a clear profit of
11/. 6s. 10d. ; and thus the argument (made out by items
which it is not needful for our present purpose to scrutinise) is
sent forth on its way triumphantly.
We take upon their own showing the illustrators of Sir
Robert Peel's logic, and beg their attention to certain general
consequences of their " facts and figures."
One result is, that the system is contrived to bestow larger
benefits upon the comparatively rich than upon the compara-
tively, poor. 'To the possessor of an independent revenue,
from the public funds, or other non--fluctuating sources, Sir
Robert Peel proposes to make a donation of 11/. 6s. 10d.
yearly. On the struggling tradesman, • whose ceaseless
attention, ingenuity, and industry hardly win to him a
precarious annual income of 3001., Sir Robert only be-
strws 8/. 3s. 10d. And if the tradesman be obliged to shut
up shop, and hire himself out for weekly wages, which, with
those perhaps of one, or two, of his three children, realise
tour pounds a week, then Sir Robert pares down his bounty
to 6/. 10s. 2d., mulcting the unfortunate recipient cf above
305., when every shilling has become of enhanced value. Such
is the mode in which, according to the logic of his speeches, and
the calculations of his advocates, Sir Robert Peel loves, com-
miserates, and helps the poor. His bounty is measured by the
direct ratio, not of their wants, but of their receipts. To the
gentleman of an independent 500/. a-year he gives about twice
as much as to the poor clerk of 2001. a-year. For the trades-
man he would certainly do more, if the tradesman were but
realising more, and living in a handsomer style. It is singu-
larly original this Tory charity.
It may be said, indeed, that, as the Peel bounty is bestowed
through the medium of diminished taxation upon articles of
consumption, the consequence is unavoidable that its
amount must follow the amount expended on such arti-
cles. Granted; and for that reason it cannot, by itself
be made an uniform amount of relief ; still less can it be made
to augment in proportion to the poverty and want of the party
to be relieved. But the question here is, not of the tariff con-
sidered alone, but of the tariff taken in connection with the In-
come-tax. The relief is in the balance ; and if one weight can-
not be altered, yet the other might. If the poor clerk of 2001.
a year must have less relief than his betters, he might
also have less tax. Charge him at only one per cent.
on his income, and he saves as much as the tradesman.
Or charge the independent man four per cent. on his
income, and he will save as much, though not more than the
poor clerk. The matter is easily capable of equitable adjust-
ment. The system is niggardly to the poor, and bountiful to
the rich, from no necessity of the case, but merely because Sir
R. Peel will have it so.
There is smother point worth notice in these calculations.
The man of 2001. a year is to make, by the amended tariff, a
gross saving annually of 121. 10s. 2d. ; he of 300/., a saving of
17/. 3s. 10.1 ' • and he of 500/., one of 26/. 6s. 10d.
May we ask where all this money goes to now?
The calculation, with some very trifling exceptions,
is made upon an assumed reduction in the prices of articles of
food, which are therefore supposed to be kept up by the pre-
sent restrictions and prohibitions. It is not that the specified
savings are now paid in the form of duties to the Govern-
inent. At least, that is a comparatively insignificant
por-
tion. The clerk of 2001. per annum is calculated to save above
7 guineas on bread and meat alone. 'I he saving is, therefore,
mainly made out of what is now paid by consumers of all classes
as the landlord's tax. Nor is it the whole of that tax, or
anything like it. The remission is just such a reduction of
the landlords' tax as Sir Robert Peel thinks a landlords' majo-
rity must, for very shame, or in consideration of other advan-
tages, consent to make. He argues that the remission will
leave agricultural produce in perfect security and under full
protection. Here, then, we have at last a confession that the
consumer has been hitherto unnecessarily taxed by the land-
owners ; a confession that the predominant class (now more
predominant' than ever) hes been extorting a superfluous in-
come-tax of five per cent. from the man of 500/. a year;
of five and a half per cent. from the tradesman of 300/.
a year ' • and of six per cent. from the clerk or jowney-
man of 4/. a week. These statements, be •it remembered,
rest on no Anti-Corn-law authority. We take them from the
Church and State Gazette, and the Morning Post. The
writer of them is " prepared to discuss and defend these
figures. They are the basis of an apology for, or rather a
eulogy upon, Sir Robert Peel's measures. They are, in truth,
Sir Robert Peel's own arguments, as urged by himself and his
colleagues in the House of Commons, amplified and made
more definite and tangible. We hope his statistical retainers
will extend their researches, and make more calculations.
Figures are obstinate things ; and though they may be
subpcenaed as witnesses in a bad cause, are very apt to show
the truth, and contradict the falsehood they were called to
testify. - Chronicle.

Ore now ening SHARES for the said DIS PRIBU !lONS.
Persons desirou,l to purchase am re!eive, PREVIOUS
to giving any order, the PROSPECTUS and PARTICU-
LARS, upon addressing, WITHOUT DELAY, a line to
HEINE BROTHERS, at HAMBURGII.
The NEXT DISTRIBUTION , taking place on the Ist of
MAY, contains 1,600 MONEY DI VIDENDS, as follows:

" MEN PRAYING TO BE TAXED.
" Lord Francis Egerton, whose visits to the House of Commons
are few and far between, has come to the aid of Sir Robert Peel, in
the imposition of a new tax, which will fall heavily on the manu-
facturers and traders of the county his Lordship misrepresents, but
from which his own tenants-at-will are to be entirely exempted
His unusual appearance seems to have been occasioned by an un-
usual occurrence—the having it in his power to present a petition
from men praying to be taxed! The petition was from Manchester,
and there were 24,000 signatures appended,

#;2•_>,::O0 £7OO £2OO £9O
4,000 600 150 80
1,800 500 120 JO
1,200 300 110 66
1,000 250 100 64
STERLING, amounting together to 142,9941.
BRITISH STERLING MONEY.

AAFANCHESTER and LEEDS RA IL-
WAY. TENDER FOR LOANS.—Notice is
hereby given, that th.- DIRECTORS of the MANCHESTER
arid LEEDS RAILWAY COMPANY are prepared to RE-
, CHIVE TENDERS for a limited amount of LOANS, in
sums of not less than 1,000!. each, secured by the Bonds of
the Company, for the period of one or not exceeding five years.
The lender to have the option of calling in his money, at
any time between those periods, on giving the Company six
months' notice. Interest thereon will be allowed at the rate of
41- per Cent. per annum, payable half yearly.
By order of the Board, JOHN JELLICORSE, Sec.
Clowes's-buildings, Hunt's-bank, Manchester,
January 10th, 1842.

" Were there to be a scrutiny, we suspect that the petition would
share the fate of one against the Charter of Incorporation, which
was sweated down from 32,000 to some 7,000 or 8,000."
Lord Egerton, and his 24,000 of Tories, Chartists, and recreant
Whigs, has nothing to boast of.

THE INCOME-TAX.-BANBURY.
(FROM A CORRESPONDENT.)
Most of the principal inhabitants of Banbury, without distinct n
of party; namely, the resident curate, the resident physician, 18
bankers, surgeons, and solicitors, 30 drapers, grocers, and iron.
mongers, 74 other tradesmen, and 22 other persons, seeing the
glaring injustice and impolicy of Sir %liters income tax scheme,
as it affects incomes from labour of 150/., or upwards, compared
with exonerated incomes under that amount, derived from real pro.
perty, have (although holding different opinions for or against the
tax in other respects) signed and forwarded to Mr. Tancred, for pre.
sentation, the following petition in support of the alteration (far
exempting from taxation the first 1501. of every one's income)
pressed upon the Premier by Sir It. Inglis,
in his speech in the
House of Commons, on Friday evening last, the effect of which
would be equality to all persons, the Chancellor of the Exchequer
regulating the amount of his per centage by the amount to be raised.
Let one only, of many examples, of the proposed injustice, be
added. An idler, a mere consumer, may be the owner of a free-
hold estate worth 4,0001., and receive his rent of 1491. per annum,
free from tax; but the little toiling baker, tailor, or shopkeeper,
with a capital of less than 2001., if he, by being up early and late,
can scrape together 1511. per annum, must pay a tax of 41. 10s.
It is hoped that other towns are not asleep, taking for granted
that this is an injustice specially reserved for graceful concession.
To the Honourable the Commons in Parliament Assembled :
The Humble Petition of the undersigned Inhabitants of Banbury,
in the County of Oxford, ehoweth,—That your petitioners have
heard that it is proposed to your Honourable House that a per
centage tax should be imposed upon the whole of the income of
every person whose income amounts to or exceeds 1501. per annum,
and that all persons whose income does not amount to 1501. per
annum should be exempt from any such tax.
Your petitioners consider that such a tax would be more
equal in its operation, and therefore more just, if the income of
every person were to the extent of 1501. per annum exempted
from the operations of such a tax, and the excess only of each
person's income beyond 1501. were made the amount to be taxed.
Your petitioners, therefore, pray, that, in the event of your
Honourable House resolving, or having resolved, that a tax should
be imposed upon income, your Honourable House will confine the
amount of each person's annual income to be made the subject of
taxation, to the excess only, beyond the sum of 1501.
And your petitioners will ever pray, &c.
April 13, 1842.

SAVINGS' BANK, 7, ADAM-STREET,
ADELPHL—Open Daily from Nine to Five.
Money can be PAID into this Savings Bank ANY DAY
in the WEEK, and may be WITHDRAWN by giving
THREE DAYS' NOTICE.
Interest allowed at the Rate of 41,41. per Cent. per Annum.
INVESTMENTS AT LONG DATES.
For any period under G Months, at the rate of 5
Above 6 Months and under 9 Months ~ sfr Per Cent.
per Annum.
Above 9 Months and under 12 Months 6
Payable Quarterly or Half-yearly.
CHARLES WINI. WILLIAMS, Actuary.
*.* rersonal attendance not ecassary, except on the first
Deposit.

NATIONAL LOAN FUND SOCIETY
FOR GRANTING
LIFE ASSURANCES, DEFERRED ANNUITIES, &c.

No. 26, CORNHILL.
Capital £500,000.
Emp•wered by Special Act of Parliament.
DIRECTORS.

T. LAMIE MURRAY, Esq., Chairman.

J. Elliotson, M. D., F. R. S. John Rawson, Esq.
I John Griffith Frith, Esq. John Riddle Stodart, Esq.
Hunter Gordon, Esq. Clement Tabor, Esq
I
George Lungley, Esq. Joseph Thompson, Esq.
AUDITORS.
Professor Wheatstone, F. R. S. I Professor Graves, A .M. F. R. S.
ACT UA RY— W. S. B. Woolhouse Esq., F. R. A. S.
Elliotson, D 2. F. R. S.
SURGEON—E. S. Symes, Esq.
SOLICITORS—Messrs. Sweet, Sutton, Ewens, and Ommanney,
6, Basinghall-street.
BANKERS—Messrs. Glyn, Halifax, Mills, and Cs.
LIFE ASSURANCE.
ADVANTAGES—Perfect security from a large paid-up Capi-
tal and accumulations—Equitable Rates—Power to borrow
Two-thirds Premium paid, without expense or forfeiture—and
Profits annually divided.
N.B. Policies for Short Periods at Lower Rates than at any
ether Office, with option of continuance for Life, at the usual
rates.

TAXATION OF RAILWAY PAS-
SENGERS.

DEFERRED ANNUITIES.
The best and most varied provision for after life hitherto of-
fered—£2 12s. per annum ( Is. per week) at 20, will at 65
give the policy-holder the choice of an annuity of £47 16s. 6d.
or £349 I Is. cash, or policy at death of £466. Similar ad-
vantages at 50, 55, and 60—Two-thirds payments lent at any
time, and Two-thirds returned in case of premature death.
The detailed Plans, and Last Annual Report, to be had at
the Office, at any of its Branches, or on application will be for-
warded post free.
F. FERGUSON CAAIROUX, Secretary.

:From th• Directors of the Glasgow, Paisley, and Greenock Rail-

way Company.)

The present duty is one• eighth of a penny per mile for each
passenger, whether travelling in a first, second, or third class car.
riage, and without reference to the fare charged. The tax conse-
quently presses unequally on different railways, as is seen on
comparison :

On the London and Brighton the tax amounts to 41. 2s. 3d. per
cent. on the gross passenger receipts; Great Western 5/. 155.;
Hull and Selby, 81. 4s. 6d.; Glasgow, Paisley, and Greenock,
121. 11s. The pressure bearing lightly on high fares and heavily
on low fares, thus :—On the London and Brighton Railway the tax
on first class passengers amounts to 41. Os. 5/d. per cent. ; Glas-
gow, Paisley, and Greenock (between Glasgow and Paisley), the tax
on third class passengers amounts to 211. 17s. 6d. per cent.
The present mode of taxation, therefore, discourages low fares,
and prevents the advantages sought by the establishment of rail-
ways from being more generally diffbsed. The remedy proposed is,
that the tax shall in future be levied as a per centage on the gross
passenger receipts. In this mode the tax will press equally on dif-
ferent railways and rates of fare. The revenue at the rate proposed
will be at least equal to that of the present tax, and the discourage-
ment to low fares will be removed.

IHAWL B11000.:IES or FASTENERS.—A.
LY great variety, new and tasty, may be seen at Messrs.
HORTON & Co.'s (opposite Mess's. Everington and Co.'s),
in Gold and Silver, comprising the Jaspers, Agates, Pebbles,
Tartan Haids, the Scotch Thistle, with Amethyst and. Topaz
Blows, the Royal Stewart, Ancient Highland, Douglas, &c.—
A great variety of Jewellery and Fancy Goods, Sheffield Plate,
&c., at prices much below the usual London charges.

MO OFFICERS and OTHERS going ABROAD
11 the WAREHOUSING DEPARTMENT, PANe
TECHNICON, BELGRAVE-SQUARE, offers peculiar ad-
vantages, being fitted up with Fire-proof Iron Safety Rooms
for the safe keeping of Furniture. Pictures, Books, Plate, &c.
They are light, dry, and well ventilated, and the rents ar-
moderate.
Separate Bins for Wines, to which parties may attach their
own locks.
Covered Spring Vans are kept for the Removal of Property
to or from the Pantechnicon.

These views are strongly advocated in the Report of a Committee
of the House of Commons, signed July 2,1840 (the names of the
Members composing which are subjoined,*) and the present sys-
tem described as " one tending to separate the interests of the Rail.
way Companies and the public, which will gradually exclude a
great number of persons from the benefit of cheap conveyance;"
but the opposition of the dearer railways, who benefit by the exist.
ing order of things, has hitherto prevented this recommendation
from being carried into effect; and it seems probatele that the de •
sired modification will not be made until the cheaper railways and
the public press on the Legislature the inexpediency of continuing
a condemned mode of taxation, and at on unsound in principle
and unjust in its operation.

A journeyman turner in brass was, a few days ago,
passing along the Rue Gravilliers, when, at the corner of the
Rue des Vertus, he found h;mself caught between two omni-
busses, coming in opposite directions, and, falling from fright,
was run over, and killed instantaneously.
A gentleman and lady, three days ago, took their
breakfast at an hotel in the neighbourhood of the Tuileries. As
they remained upwards of two hours without ringing, one of
the waiters went up and entered the room. He found it in the
utmost confusion, the table overturned, and the gentleman
lying lifeless on the floor. A Commissary of Police and a
physician were called, and it was soon ascertained that there
were no chances of recovery, the deceased having been struck
with apoplexy. Ihe lady having fled, and the gentleman being
unknown, his body was taken to the Morgue, where it was
soon afterwards recognised and claimed.
A person named Camus, upwards of seventy years
of age, going. to Belleville, two days ago, on reaching the canal,
found the swing-bridge thrown open, and at the same time two
children on the point of falling into the water. By making an
effort he saved them from their fate, but at the same timelost
his own balance and fell in. A workman who was on the quay
saw the accident, went to the old man's assistance, got him out,
and took him into the guard-house, where every soldier con-
tributed a part of his own uniform to replace the dripping gar-
ments of the unfortunate Camus, who, after an hour or two,
was sent home dressed en militaire.

Sir John Guest, Mr. Labouchere, Sir Robert Peel, Lord
Granville Somerset, Mr. Thornely, Lc rd Sandon, Mr. Lech, Mr.
Freshlield, Lord Stanley, Mr. Green, Sir Harry Verney, Mr. Henry
Baring, Sir James Graham, Lord Se
Greenock, 6th April, 1842. Seymour, Mr. Easthorpe.

THE
BANK. OF MANCHESTER AND THE ALLIANCE
BANK UNITED.—The union of these two Banks took place
yesterday, the 15th instant, when the business and assets of the
Alliance were transferred to the Bank of Manchester.—Man-
chester Z Imes.

SOUTLI EASTERN RAILWAY.—We are authentically
informed that it is the determination of the South Eastern and
Dover Railway Company to prosecute the works to their com-
pletion with unremitting perseverance and the utmost despatch.
The manifold physical difficulties that present themselves be-
tween here and Folkestone have been looked broadly in the
face ; and Air.. Cubitt, the engineer, relying on the efficiency
of his art, confidently calculates on being perfectly able to over-
come them. The Strond-street Dover terminus, which has
been fixed upon, when the Bill shall have passed in the next
Session of Parliament will be immediately cleared, and the
building necessary for the station will be forthwith commenced
on a scale of magnitude unequalled in the county. We are
glad to perceive that the prices of the shares of this railway
have advanced considerably during the present week.—loser
Chronicle.

EXTRAORDINARY PERFORMANCE OF DIVINE WOR-
stur.—Yesterday morning divine service was performed at
the Institution of the Refuge for the Adult Destitute Deaf and
Dumb, in Bartlett's-buildings, Holborn. The congregation
was composed chiefly of deaf and dumb persons, and this is
the first attempt at instructing in scriptural doctrines by
public worship that class of the suffering community la-
bouring under the deprivation of the senses of hearing and
speaking ever made. The service was condu2ted in the fol-
lowing manner, and presented a most interesting scene :
Mr. Rosser, a deaf and dumb gentleman, performed, if it
may be so termed, selections from the morning service, which
was done by making signs with his fingers, and the rapidity
with which he did it was wonderful. The Lord's Prayer was
delivered entirely by pantomimical gestures, and was a beau-
tiful specimen of expressive silence. After the morning
service Mr. J. G. Simpson delivered a short but eloquent
discourse from the 35th chapter of Isaiah,:and it was con-
veyed to his audience through the • medium of signs, as
he slowly proceeded, by Miss Janet Crouch, a remarkably in-
telligent little girl, only eight years of age, who, although
neither deaf nor dumb, is as conversant with the signs as the
oldest of the adult deaf and dumb members of the institution.
The rapidity of the child's motions, by which she conveyed the
discourse delivered by Mr. Simpson, was astonishing. At the
conclusion of the discourse the deaf and dumb were asked by
the same medium of signs whether they perfectly understood
what had been delivered, to which they assented. The singu-
lar spectacle of the holy Scriptures being expounded by signs
was altogether of a most impressive nature. 'I he service will
be continued for the present at the institution in Bartlett's-
buildings every Sunday morning. It is in centemplation to
have a regular place of worship in connexion with this Society
for the deaf and dumb portion of the community, of whom it
is estimated there are in London alone several thousands, who
will thus be enabled to participate in the benefits of the publish-
ing of the Gospel, from which they have up to this time been
debarred. _

THE ARTFUL DODGER'S TARIFF.—The Morning
Chronicle calls for the support of the Liberals to the tariff o
Peel, because of those cheese-parings of reduction—those baits
to catch minnows he has thinly sprinkled over it. With great
respect for our Contemporary, we totally differ from his policy.
Tha Minister stands upon his plans as a whole, and he must be
resisted on the whole. We will not consent to catch at gilded
bait, and be dragged into the gulph after it. We will not con-
sent to support a plan in any of its parts, by which we will, as a
principle, confirm monopoly—strengthen bad government for
the empire, and Ireland particularly—and have the impulse of
free trade, without the reality of protection. If, as a plan, the
measure of Peel was essential relief we would support it as a
plan, with its minor objections. But as the plan is essential
injury, minor merits must not save it from discomfiture. We
call upon the Irish Members to rally, and availing themselves
of the desertion of Peel's faction, in the small points in which
he may be right, to defeat the flagitious 111inister and his odious
plans altogether.—Pitot.
The Duke of Bedford has caused Thorney Abbey,
Peterborough, to be extensively enlarged, at a considerable
expense, which the Noble Duke will defray.—Bedford Mer-
cury.
A clergyman in a parish church not 100 miles
from Poole having put a notice into the clerk's hand a few
Sundays since, stating that the services would be morning and
evening, and morning and afternoon alternately, honest Roger
improved upon it, and said that the service would be to all
eternity l" Salisbury Herald.
It is understood that Lord Mahon is to be the new
Ambassador at the Court of Madrid..Wohn Bull.