The Sun.
London, England, 1842-04-23 00:00:00

29,),,

b

, Zia
No. 15,496. LONDON, SATURDAY
..:".7?
°
•

.7)

APRIL .23, 1842

PRICE 5d

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 fi. the AFTERNOON TRAINS
and a THIRD EDITION at SEVEN O'CLOCK, for POST, containing PARLIAMENTARY and all other NEWS in LONDON up to that Hour.
ADVERTISEMENTS INSERTED in ALL THE THREE PAPERS, Morning, Noon, and Night, thereby insuring a TOWN and COUNTRY CIRCULATION, at ONE CHARGE.

ALL ADVERTISEMENTS OF A EIZZGUSTIisiG CHARACTER, OR nymoreflx, Tjainytwacy, ARE nXCLUDLD PROM THE COLUMNS or "THE SOW."

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

PUBLICATIONS.

Now ready, in one vol. post Bvo.,_witli numerous Illustration

No. 26, CORNHILL.
• Capital 1:500,000.
Empowered by Special Act of Parliament.
DIRECTORS.
T. LAMIE MURRAY,EIq., Chairman.

by Leech.
THE PORCELAIN TOWER;
Or, Nine Stories of China.

By T. H. SEALY, E.Fq.
" Full of all sorts of fun, wit, humour, and pictorial drol-
lery combined ; and illustrated as it is, with true congenial
spirit, by Leech, we may safely recommend it to all."—Globe.
Richard Bentley, New Burlington-street.
To be hat also of all Book-Fellers.

THE EIGHTH ANNUAL EXHIBITION
the !NEW SOCIETY of PAINTERS in WATER
COLOURS, FIFTY-THREE, PALL MALL, next the
British Institution, OPENS TO-DAY.
Admission, Is. Catalogue, 61."
• JAMES FAHEY, Secretary.

IMPERIAL PARLIAMENT.
HOUSE OF LORDS, April 22.
ROYAL ASSENT.

CORN-LAW AND THE TARIFF.

On the motion that the Corn Importation Bill be read a
bird time,
The Marquis of LANSDOWNE said that he did not wish
0 give airy obstruction to the Bill now before the House, after
the opinion which their Lordships hal already pronounced,
though he pet haps might be of opinion that a longer time might
be allowed fur the consideration of so important a measure.—
Hear, hear.) But he was desirous of taking that. opportunity
,f putting a question ,to the Noble Earl opposite, the President
of the Board of Trade. A measure on the subject of the tariff
xas announced and printed, which was intimately connected
with the Corn Bill, and which must. be considered in reference
to the present Bill, as forming a portion of the tame general
plan by which it was intended to give protection to agricultural
produce. Upon looking to that Bill he found that various sorts
of articles might be introduced, subject to certain limited duty,
and on looking to the amount of duty as compared with the
amount levied on arable produce, he found a very great diffe-
rence. With regard to the one a duty of 16s. was levied when
the price of wheat was 565., while to the ether there was only a
protection of 9 per cent. granted; and the question he wished
to ask related to the difference of protection given to both kinds
of produce. He wished to know whether it was the opinion
of his Noble Friend opposite, and those who concurred in in•
tioducing this measure, that any difference should be made
with respect to the subject he had alluded to. He thought
that one species of land should not have more protection than
the other. He wished to know, also, whether it was the ob-
ject of the Government to leave capital where
.it found it, anti
to give the same protection, whether that capital was invested
in pasture or arable land ?
The Earl of RIPON said that his Noble Friend must be
aware that there was no similarity whatever with respect to
the law relative to cattle and the growth of corn. With re-
spect to corn, it had always been, except from 1815 to 1820,
regulated by a duty' fluctuating more or less, but inversly as
to the price. The two subjects to which his Noble Friend
had referred were regulated in a' perfectly different manner. It
would be inconvenient and almost impossible to regulate them
alike. -The principle on which fluctuating duty was imposed
on corn was, that the effect of the seasons on the produce was
,o great and varying at different times.—( Hear, hear.) Now
though it was perfectly true that the seasons might affect the
value of cattlo,_ and might render it less easy to bring them
into the same full state at one year than another, yet die price
of cattle were viewed in the same manner as the price of corn,
and therefore the idea of putting a duty on cattle applicable to
the duty on corn would be altogether ridiculous.
The Marquis of LANSDOWNE said he apprehended that
his Noble Friend had misapprehended the question which he
had put ; the question he had put was on what ground a dif-
ferent amount of protection was to be afforded on the whole
to one class of agricultural produce in contra-distinction to
another. His Noble Friend said that they had always been
put upon different footings, but what was that difference ? It
was this—that cattle and meat received a greater protection
than the arable produce of the country ; and now, without
any reason being assigned, it was to be made less. He wished
to ask the Government with what view it was that that had
been done? He wished to be understood as giving no opinion
adverse to the measure ; but he considered an investigation
into the tariff, with a view to its improvement, was a work which
did him honour.—( Hear, hear.) He wished to know on
whit ground, on what principle it was that this alteration was
proposed to be made?
The Earl of RIPON said, that his Noble Friend had com-
plained that the duty upon corn had been regulated with a view
to ensure an average price of 565., which amounted to a pro-
tection of about 17 per cent., while the duty upon cattle would
not ensure a protection of more than 9 per cent. But his Nook
Friend entirely forgot that the duty upon corn was not to be
made fixed, and that at certain prices it almost completely
dwindled away. He thought, therefore, it would be quite pre-
pesterous t 3 apply the same amount of protection to cattle at a
fixed duty, as to corn at a fluctuating duty. He would not then
enter into the precise grounds on which the duty upon cattle
had been selected. The question was one which would require
a considerable discussion, and he should only say; he should, on
a future opportunity, be enabled to show that the pro-
posed duty upon cattle was the amount which it
would be advisable to fix on. He believed that if the duty
proposed by his Noble Friend were levied upon cattle, such a
step would defeat the intentions of the Government, and would
prevent the importation of foreign cattle altogether.
The Marquis of LANSDOWNE said, that in instituting a
comparison between the proposed protection upon wheat and
upon cattle, he had taken the average price of wheat, and he
was aware that the pi ice might be occasionally either higher
or lower. The subject, however, would be one fur further
consideration, and he should certainly be anxious to hear the
explanations of the Government on the matter.
Ihe Earl of MALMESBURY said it would be impossible
for him to overstate the fears and alarms this Bill had spread
among the agricultural interest. He would not agree with
those who said that the Right Hon. Baronet at the head of the
Government had deceived those classes, but certainly he had
disappointed them. What good was it to say that the Right
Hon. Baronet could not have disappointed them, because he
had not abandoned the principle of the sliding scale? Why,
according to those reasons, the farmers and the landowners
would have no right to complain if the Right Hon. Baronet
introduced a sliding scale beginning at 7s. and ending at 7d.
But no farmer would hesitate in choosing between such a
scale and a fixed duty of Bs. What the farmers wanted was
protection, and if they had this it mattered not whether they
were protected by a sliding scale or a fixed duty.—( Hear.
hear.) However, it was now too late to complain. The landed
interest had not been deceived, he repeated, but lie did say, and
he bad reason to know it too well, their expectations from the
Government had been bitterly disappointed.—(hear, hear.)
However, their duty now was to submit, and he hoped each
Noble Lord would endeavour to reconcile those whom he had
influence over to the Bill.—( hear, hear.)

the Royal Assent was this day given by Commission
to the following Bills :—The Exchequer Bills Fraud:
Bill ; the Consolidated Fund Bill ; the Mutiny Bill .
the Marine Mutiny Bill ; the Indemnity Bill ; th.
Midland Counties Railway Bill ; the South Easter'
Railway Bill ; the Brandling Junction Railway Bill :
the Woodside Ferry Road Bill ; the Bradford Water-
Works Bill ; the Staleybridge . Gas Bill ; the Wind-
sor Bridge Bill ; the Duke of 'Bedford's Estate Bill ;
the Bristol Boundary Bill; the Manchester Royal Infir-
mary Bill; the Stirling and Dumbarton Road-Bill; the
Cheyne Inclosure Bill; the Stapleton Inclosure Bill; the
Cottenham Inclosure Bill; Bunsen's Naturalization Bill;
Leiber's Naturalization Bill.
The Lords Commissioners were—The Lord Chan-
cellor, the Duke of Buccleuch, the Lord Keeper of the
Privy Seal, and the Earl of Shaftesbury.
Their Lordships then adjourned during pleasure.

J. Elliotson,Al.l)., F. R. S. I John Rawson, Esq.'
John Griffith Frith, Esq. John Riddle Stodart, Esq.
Hunter Gordon, Esq. Clement Tabor, Esq.
I
George Lungiey, Esq. Joseph Thompson, Esq.

AUDITORS,

Professor Wheatstone, F.R. S. Professor Graves, A.M.F.R. S.
A crib% RY— W. S. B. Woolhouse, Esq., F. R. A. S.
PHYSICIAN—J. Elliot:on, M.D., F. H.S.
SURGEON—E. S. Symes, Esq.
SOLICITORS—Messrs. Sweet, Sutton, Ewens, and Ommanney,
6, Basinghall-street.
BANxxns—Messrs. Glyn, Halifax, Mills, and Co.
LIFE ASSURANCE.
- -- •

Now complete, in 6 vols. Bvo. bound, price 2/. 145., or in 10
parts, price ss. each (any one of which may be had sepa-
rately), JAMES'S
NAVAL HISTORY OF GREAT BRI.
TAIN.

With a CONTINUATION of the HISTORY to the
PRESENT TIME.
This work is embellished with a Portrait Gallery of the most
distinguished Officers engaged in the late eventful War, and
Plans of the principal Battles.
" This work is one of which it is not too high praise to as-
sert, that it approaches as nearly to perfection in its own line
as any historical work perhaps ever did."—Edinburgh Review.
Richard Bentley, New Burlington-street.
To be had also of all Booksellers.

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
other Office, with option of continuance for Life, at the usual
rates.

ROYAL POI, YTECI IN IC IN STIT U .
Open—Mornings and Evenings, except Saturday.—
The COLOSSAL ELECTRICAL MACHINE, worked
by Steam Power, exhibiting the ELECTRICAL LIGHT,
the appearance of the AURORA BOREALIS, and variou.
other Experiments on a grand scale. The ENLARGED
and IMPROVED DissoLvtp G VIEWS. Lectures
which demonvtrate the West advancoi made in practical Science.
The ORRERY, DIVING BELL, and DIVER, with Expe-
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. Mr. Graham will com-
mence his Elementary Course of Six Lectures on BOTANY,
on Tuesday, May 3d, at Two o'Clock, which will be continued
at the same hour on Tuesdays, Thursdays, and Saturdays, until
completed. PHOTOGRAPHIC PORTRAITS taken Daily
by Mr. Beard.—Conductor'of theßand,Mr. Wallis.—Admis-
sion, One Shilling.

The LORD CHANCELLOR took his seat on the Wool-
sack at Five o'Clock.
Several petitions were presented against the Severn
Navigation Bill.
Lord WHARNCLIFFE presented petitions in favour
of the new tariff.

PUNCH'S GUIDE TO THE LIONS OF
LONDON will be PUBLISHED on the 30th instant,
Price 3d., profusely illustrated 'with Engravings from Designs
by Leach, Meadows, Crowquill, Henning, &c , &c., being
No. X LII., of PUNCH ; OR, THE LONDON
CHARIVARI.

Lord HATIIERTON presented a petition from the
'Worcester Chamber of Commerce in favour of the Se.
vern Navigation Bill.
SPIRIT DUTY (IRELAND) BILL. •
The Duke of WELLINGTON moved the third read-
ing. of the Spirit Duty (Ireland) Bill.
The Bishop of DILLY objected to the Bill, because
he thought the placing of a duty on spirits, would have
the effect of reviving the System of illicit distillation. .
Lord MONTEAGLE said he did not believe that
there was any, article which could be more legitimately
taxed than spirits, and a wise Government should go as
far as they could without encouraging smuggling. He
thought that this measure would be attended with a loss
to the revenue. It was a most extraordinary fact that,
in the course of 20 years, there had been six different
calculations of duty, and in every one of them it was
stated that, where the amount of duty had been aug-
mented the quantity of spirits which had paid
duty had been reduced ; and when the duty
had been diminished, the quantity increased. The total
amount of duty which would have to be paid on spirits
in Ireland amounted to no less than 150 per. cent. on the
• value of the article, and that at a time when the Govern-
ment was claiming the praise of the public by intro-
ducing a new tariff with a diminution of duties.
In Derry and the North of Ireland steps were
already in progress for the purpose of profiting by this
very law. In Mar, it was stated that this proposed ad-
dition of ls. had given quite an impulse to illicit distilla-
tion. lie (Lord M.) did not like to turn prophet, but
judging from past experience, he would say that it was
quite.certain that the expectations of Government wohld
be disappointed with respect to the produce of this tax
amounting to 250,000/. There were two points in the
Bill which he considered most unjust in • themselves.
The Commissioners of Inquiry in the year 1823,
and again in the year 1834, recommended the en-
couragement of the distillation in Ireland of
pure malt liquor ; and the Government allowed a
drawback o 7 Bd. in the gallon in the duty on Such spirits.
That diminution of duty it was now proposed to with-
draw ; and he believed the result of the change would be
most injurious to the Irish distiller. Again, he com-
plained that while the duty at present attached from and
after the date of the passing of the Resolutions of the
Rouse of Commons, it was now proposed for the first
time that the duty should attach on and after the date of
the Resolutions. The measure might thus be said to
have, contrary to all former precedent, a retrospective
effect. But he objected more especially to the measure
on the ground of its demoralising effects, and from a
conviction that the expectations of an increase of revenue
would not be fulfilled. lie should certainly, therefore,
say " not content" to the resolution.
The Earl of RIPON said that he should regret as
much as any one to see an increase or a revival of illicit
distillation in Ireland ; but he had reason to be-
lieve that his Noble Friend's apprehension upon
that subject would not be realised. The officers
at the head of the revenue in Ireland had com-
municated to the Government their belief that after
the proposed alteration they should be enabled dice- j
wally to enforce the law. Ills Noble Friend complained j
that the Scotch distiller exporting spirits to the United
States received a drawback of Bd. a gallon, while the
Irish distiller would receive more ; this was certainly
a hardship, and the Government would take measures
to put the distillers of both countries on a level. Ile saw
no other objection, and therefore he hoped their Lord-
ships would pass the Bill.
The Earl of WICKLOW was astonished that the
Government having had, in the persons of the Prime
Minister, the Chancellor of the Exchequer, and the Pre-
sident of the Board of Control, such extensive official
experience of Ireland, should now be disposed to risk the
morality and happiness of the people of that country,
for the sake of so paltry an advantage to the revenue.
He held in his hand a Bill which, he believed, stcod for a
second reading this day, called the Excise Duties Compounds
Bill, in which the error was corrected, and Ireland and Scot-
land were placed upon a par. But if the present Bill were
passed, the greatest confusion would ensue. There was a
drawback of Bd., or 20 per cent., in favour of Scotland over
Ireland, with regard to spirits made of the pure malt, and he
was happy to say that spirits of an inferior description were
not now much used in Ireland, owing to the almost miraculous
change effected by that extraordinary man whom he could
never pass by without praising. There were at present three
distillers engaged in making spirits of pure malt, of which a
great deal was sold in Scotland, in the Colonies, and in Ame-
rica ; and they would be driven out of the markets if the pre-
sent Bill were passed. Ile hoped, therefore, that the Bill
would be allowed to rest on the table, but if it was pressed to a
third reading, he should vote against it.
The Marquis of CLAN RICARDE agreed with the Noble
Earl who had just sat down, that nothing could be more unjust
than to give Scotland a monopoly. He hoped that the Bill
would be allowed to rest on the table, because it might then
not be pressed at all. He did not think it would be right, for
the sake of a paltry revenue, to do anything likely to counter-
act what he might almost call the miraculous change that had
taken place in Ireland. There was no evil that had not been
immensely aggravated by intoxication, and those evils were in-
creased by illicit distillation. He could only say, that this was
in nowise a party measure—it was discusse'd in a manner free
from party, and for himself, he would say that he should make
the same prayer, if he had the confidence of her Majesty's Mi•
nisters, as much as the Noble Lord on the other side of the
House had.

On the same day, Part X., prim Is. 4d.—Vol. I. may still
be bad, price 7s. 6d., and all back Numbers are always kept on
sale.—Office, 13, Wellington-street, Strand.

TIDE EARL of SHREWSBURY and the
TRUE TABLET.—With the TRUE TABLET. of
SATURDAY, the 23d APRIL, will be give.. a SUPPLE-
MENT, containing a LETTER from FREDERICK
LUCAS, Esq., to the EARL of SHREWSBURY, on
some recent pasaages of his public conduct ; and various im-
portant documents of high interest to the Catholics ot the
United Kingdom, from India, Malta, Gibraltar, &c., in addi-
tion to the usnal comprehensive Digest of Catholic Intelligence.
Orders received by all Newsmen and Booksellers, and at the
" True Tatilet " °lce, No. 6, Catherine• street, Strand, where
Subscriptions may also be transmitted for any period, at the rate
ot 1/. 6s. per y payable in advance.

Just published, price 55., Third Edition of
lii/ER. W. CARPMAEUS WORK on the LAW
of PATENTS for INVENTIONS, familiarly ex-
plained for the use of Inventors and Patentees. This edition
has been considerably enlarged, in order to include the modern
decisions of the Courts of Law and Equity.
Published by Simpkins and Marshall, Stationer's-hall-court,
and Neale, High Holbirn.

Also, Second Edition of Mr. W. CARPMAEL'S PAM-
PHLET on the ACT for the REGISTRATION of DE.
SIGNS. Price 6d.

Published by Hodson, 112, Fleet-street.

Apply to WASHBOURNE, Salisbury-square, or any Book-

seller, for
J)LAIN ADVICE to LANDLORD and TE-
A- NANT, LODGERS, &c. Is.

PLAIN INSTRUCTIONS for EVERY PERSON to
MAKE a WILL. Is.

PLAIN GUIDE to EXECUTORS, ADMINISTRA-
TORS, &c. 2s. 6d.
PLAIN LAW of WILLS, EXECUTORS, &c. 4s. 6d.
PLAIN GUIDE to the LAW cf MASTER and SER-
VANT. 1..
PLAIN FAMILY LAW ADVISER. 6i.

This Day, a SECOND EDITION, enlarged and improved,
TETE CONCIIOLOGIST'S BOOK OF
SPECIES, by SYLVA NUS HANLEY, M.A.,
with numerous Illustrations, plain and coloured, bs., cloth gilt,
or, with all the plates coloured, 7s. 6d.
.„'" This New Edition has a Glossa!), of Terms, Index to
the Genera, their Localities, Authorities, &c., &c.
Also, lately published, price 10s. 6d., Bvo.
A DICTIONARY of GEOLOGY and MINERALOGY,
and of of other Sciences connected therewith, by W. HUM-
BLE, M.D., F. G. S,
W A LTON and COTTON'S ANGLER, The New beau-
tiful Edition, with Major's Engravings, Notes, and Lives, crown
Bvo , half morocco, 14s.

Washbourne, Publisher, Salisbury-square.

Now published, by WASHBOURNE, Salisbury-square.
11101pOOK OF FAMILY CRESTS, &e.—Up-
wards...l of 4,000 Engravings, with every Family Crest em-
blazoned. Two vols., 255., elegantly gilt.
BOOK of MOTTOES, alphabetically arranged, with
Translations and Bearers' Names. Price 3s.
CLARKE'S INTRODUCTION to HERALDRY, en-
larged. Upwards of 1,009 Engravings, with Arms of Families.
9s. plain; 21s. coloured; and I s. for Learners to colour. Ask
for the 13th Edition.

----
" I do not think I can offer better assistance than will be
found in Clarke's Introduction, &c."—Montague's Guide to the
Study of Heraldry.
HOGARTH MORALISED, by Dr. Trusler. A new Ca-
binet Edition, with 69 Engravings, enlarged and revised by
Mr. Major. Bvo., cloth gilt, 21s. ; half morocco, 245.
PERCY'S R ELIQUES of ANCIENT ENGLISH PO-
ETRY, 3 vols. crown Svo, half morocco, gilt top, reduced to 21s.

SECOND EDITION, ENLARGED, price Ns.
FALLACIES OF THE FACULTY. by
Dr. DICKSON.

" Dr. Dickson sets things in a clear light. In developing
the Fallacies of the Faculty' he has a rich material for his
subject, and he has made an excellent and honest use of it. "
Argue.
" Almost as entertaining as a novel, and the reader must be
proficient indeed who does not derive much useful information
from ft."—Westminster Review.

The Bill was then read a third time and passed.
MERCHANTS' ACT AMENDMENT BILL.

The Earl of RIPON, in moving the third readingof tke Bill,
said, that he believed it would be hardly necessary for him to
say a word with respect to the Bill. Its intention was to re-
medy some of the inconveniences that at present existed be-
tween principal and agent, with reference to the consigning of
goods. The law as it at present stood petmitted an agent
to sell the goods intrusted to him, but he was not allowed to
pledge them as against the principal beyond the line he held
upon them. In addition to that he might advance mon9 on
security of certain documents, such as the bills of lading.
Sometimes great inconvenience was felt in this respect, and as
the advance of money on goods shipped was becom-
ing so interwoven with the commercial intercourse of
the country, it was felt necessary to give facilities
to this mode of raising money, unless facilities in that respect
were given, commerce would be cramped. His Noble Friend
opposite introduced a Bill of a similar character last session,
which he was unable to proceed with, but his (Lord Ripon's)
attention being drawn to the subject, the present Bill, which
was very nearly the same, was introduced, and he took that op-
portunity of giving his Noble Friend all the credit of the Bill.
The Earl of CLARENDON said, he could confirm all that
had been said by the Noble Earl with regard to the importance
of the measure, because nearly all the commerce of the country
was now conducted by making advances on goods on their way
to market, which was productive of great injustice and embar-
rassment to trade. He had presented several petitions
from various persons, representing that the present state of the
law was very injurious. He had no hesitation in saying, that
nine-tenths of the goods sold in this country had advances
made on them, and he could assure the House, that the Bill
would confer a great boon on the whole community.
Lord CAMPBELL expressed his concurreace on the merits
of the Bill. Great litigation had arisen from the present state
of the law ; the Act which had been passed had been a mere
snare. He rejoiced that this Bill, which had been prepared by
the former Government, had been adopted by the present.
The Bill was then read a third time and passed.
THE ECCLESIASTICAL RESIDENCES BILL.

GREAT SELLING OFF, by Mr. FOSTER, the
ACCOUNTANT.
MR. FOSTER has instructions to submit for
SALE,in Lots, as prepared for Auction, 27,0001. worth
of LINEN DRAPERY GOODS, being the Stock adver-
tised for Auction on the Premises, CORNER of FLEET-.
STREET and FARRINGDON-STREET, tracing under
the firm of HEBBLEWHITE and CO , notice having been
given that an auction is not permitted by the lease.
Mr. Foster, in calling attention to this immense sale of goods,
begs to remind ladies and families that they are not expected to
realise more than half the original cost, the object being to clear
the whole off the premises, and any portion remaining must of
necessity be removed to his Auction-rooms. Ladies are soli-
cited to mal.:e allowances for the awkwardness of the assistants,
being mostly young men from his office, consequently unused
to this method of selling goods over the counter.
The following is about the reductions intended to be made.
The linens being the larger portion, will be reduced as under:—
a. el.

Earl FORTESCUE said, that knowing as he did, from his
own experience in Ireland, the benefit that had arisen from
what had been justly termed an almost miraculous change in
favour of temperance, and the incalculable benefits that were
every day increasing from it, he could not help adding his en-
treaty to their Lordships, that they would not be precipitate in
passing this Bill, and thereby run the risk of bringing back the
evil of intoxication, which had beset Ireland. If the Bill was
persisted in, he should vote against it.
The Duke of WELLINGTON said, that when discussing
this question the other evening, he submitted to their Lordships
that the Government had every reason to believe, from com-
munications which they had held with the Commissioners
of Excise and the officers at the head of the police
force in Ireland, that the means used to prevent illicit
distillation would be effectual. He also stated that lie
had no doubt the Irish Government would adopt other
and effectual measures to prevent illicit distillation ; and
he knew that the attention of the Irish Government had
been drawn to the subject. With respect to the other point al-
luded to by his Noble Friend behind him, he would say that it
certainly was intended to equalise the duties in Scotland and
Ireland.—( Hear.) That was the original intention, and he
was not aware why the regulation for carrying that into effect
had not been introduced into the Bill. His Noble Friend be-
hind him said that there was another Bill, which would afford
an opportunity for attaining this object. It certainly was the
intention of his Right Hon. Friend, the Chancellor of the Ex-
chequer, to introduce measures to attain this object, and he (the
Duke of Wellington) did think that if it could be attained by
the Bill under discussion in another place, it would be neces •
sary, and he should be very sorry to desire their Lordships to
hurry this Bill through that day without giving them time to
consider whether measures for equalising the duties in Ireland
and Scotland were introduced in the Bill under discussion in
another place ; under these circumstances, therefore, he should
withdraw this measure till Monday next.
Lord MONTAGUE begged to thank the Noble Duke for
the course he had pursued.
IRISH MAGISTRACY.

This Bill was reported, with amendments, and ordered to be
read a third time, on Monday.
THE ECCLESIASTICAL CORPORATIONS

730 pieces of Irish linen, mostly Knox's make, that cost
from Is. &l. to 2s. 2d. per yard, ladies may choose
from all, at 26 yards, for
About 850 of his curiously fine numbers, worth from
2s. 93. to 3s. 3d. per yard, will be likewise reduced
to 26 yards for
1,000 or more pieces that are soiled, amongst which are
some warranted fabrics, will be reduced to 26 yards for 21 0
The sheetings and table-linen require particular notice. The
respectable family trade carried an for thirty years at the esta-
blishment rendered it necessary to keep none but fine and war-
ranted goods, consequently ladies will not be subjected to the
chances usual on selling off stocks of risking the durabiliity.
Fifty pieces of linen sheeting are reduced to be sold in the
length only at 4s. 6d. to 10s. 6d. the pair, those at 10s. 6d.
being three }arils wide, and real Barnsley manufacture, having
originally cost 2s. 9d. per yard. Should the length be found in
convenient a further reduction will be mada in the price. The
tablecloths, although of the finest description, are mostly soiled,
consequently the reduction must be immense. Some superb
damask cloths, three yards long, will be sold as low as 6s. 6d.
each ; lots of good linen breakfast cloths will be marked from
Is. to 2s. 6d. each, and about 130 cloths, from three to six
yards long, many worth three to four guineas, will be sold none
higher than fifty shillings.
Mr. Foster wants an offer for the following lots from the
trade : —Ribands, as per book, 1,830/.; lace, as per book, 6401.;
gloves, as per book, 1431. - All the other goods will be sold as
usual in selling-off stock s. d.
The blankets will be sold, two yards long (larger sizes in
proportion), the pair
A lot of blankets, that weigh eight pounds, will be sold,

The Marquis of NORMANBY rose, in pursuance of notice,
which he had given yesterday, to put a question to the Govern-
ment on a subject of the utmost importance, as connected with
the confidence which ought to prevail in a pure administration
of justice. It was to this effect, whether the reports which he
had seen of the evidence of Mr. Bidder, in the late trial in
King's County were correct? Whether the Government had
held any communication with that gentleman, and whether he
was still a Magistrates? He had received a communication in-
forming him that the Noble Earl, the Lord-Lieutenant of
Ireland, had not yet had the matter brought under his consider-
ation. In order, therefore, to enable the Government to make
inquiries on the subject, he should postpone putting his ques-
tiox until a future day.
The Duke of CLEVELAND presented a petition from
Wolverhampton against the Severn Navigation Bill. The
Noble Duke expressed his strong disapprobation of the measure.
The Duke of BEAUFORT presented petitions to the same
effect from a place in Monmouthshire, and from the Chamber
of Commerce in the city of Bristol.
THE POOR-LAW.

the pair
A bale of counterpanes, many near three yardalong, will
be sold, all each
About 800 expensive quilts, that cost 21s. to 255., will
be all sold, each...
160 dozen of cambric handkerchiefs, worth Is. 9,1. each,
will be sold by the dozen, only at ... ...... 9 6
A lot of lawn ditto, will be reduced to, the dozen
Hortoek's long cloths, usually sold to the trade at 6d
per yard, will be sold, 40 yards for l2 6
Prints will be reduced all under 4s. 6d. the dress, to
All Sherriffs and Cobden's best prints, usually so expen-
s've, will be sold, the dress... 4 0
1,400 shawls, and 600/. worth of furs will he sold at any rea-
sonable 'price that may be offered.
Mr. Foster would not have undertaken this sale had he not
felt satisfied of the character of the goods to be sold, and ladies
may depend that every article will fully answer the description
given in this advertisement, or at the time of sale. The prin-
cipal part of the stock having been kept in their wholesale ware-
houses, will be found in good condition, and any person buying
in large quantities, no obstacle wdl exist in the way of price ;
also a liberal discount will be allowed off the bill when it ex-
ceeds 10/. Hebblewhite and Co.'s Warehouse, 105, Fleet-
street, corner of Farringdon-street.
Mr. Foster particularly directs the attention of families re-
quiring Carpets—many superb patterns in rich Brussels will
oe sold without reference to the cost, good qualities at 2s. 6d.
and 2s. 9d. per yard ; several lots of good wide Kiddermin-
ster, excellent qualities, Is. 4d. and Is. 9d. Observe, the
sae is now on at Hebblewhite and Co.'s Warehouses, 105,
Fleet-street, corner of Faringdon-street. Omnibuses pass by
were five minutes from all parts of the town. Carriages will
find it most convenient to set down in Farringdon.street.

The Earl of WILTON presented a petition, from Man-
chester against the employment of medical officers by conti aet
for attending the workhouse poor, and stated he agreed with

the petitioners.
Earl STANHOPE presented a petition from a place in
Yorkshire, for a repeal of the:New Poor .law, and the substi-
tution of the old law.
THE MARpHNIONT PEERA GE.

LEASING BILL.

This Bill was also reported, with amendments, and ordered
to be read a second time. on Monday.
On the motion of Lord WHAIINCLIFFE, the Queen's
Bench Prison Bill was read a second time.

The Earl of REDESDALE presented a petition from Wor-
ccster, in favour of the Severn Navigation Bill.
Several Bills were forwarded a stage.
Their Lordships then adjourned till Monday.

HOUSE OF COMMONS. April 22.
PARLIAMENTARY REPRESENTATION.

The SPEAKER took the Chair at the usual hour.
The Hon. W. S. LASCELLES took the oatli and his
seat for the borough of Wakefield, in the room uf Mr.
Holdsworth unseated.

Lord COTTEN HA M presented a petition from Wm. Bell,
Writer to the Signet, complaining that he was liable to im-
pr sonment, by the order of the Court of Session of Scotland,
for not returning papers which had been intrusted to him, and
which he had given into the custody of the House, by order of
their Lordships, with whom they now were. He therefore prayed
their Lordships to interfere for his protection. The I%loMe
Lord said he would make a motion on this subject in the
coarse of the next week.

The Deputy Usher of the Black Rod appeared at
the table, and summoned the house to the House of
Lords, to hear the Royal Assent given by Commission
to several Bills.

The SPEAKER, acompanied by a great number of
Membors, then proceeded to the House of Lords, and on
his return he announced the Bills that had received
the Royal assent (for which see our Lords 'Repo' t).
PILL PIER BILL.

Mr. WILSON' PATTEN proposed to withdraw the
Piel Pier and Harbour Bill, and stated his 'ltention to
move for leave to bring in another Bill.
Lord G. SOMERSET said if his Hon. Friend perse-
vered in withdrawing the present Bill, and moved for
leave :o bring in another, lie trusted the House would
not give him permission to do so.
Mr. W. PATTEN said, under the circumstances, lie
would withdraw the Bill, leaving the parties to
pursue the usual course of presenting a petition for an-
other Bill.

Mr. r. ITOW.ARD presented a petition from the tan-
ners of Carlisle, complaining of the proposed alteration
in the duty on foreign manufactured leather.

Lord BROUGHAM said he hoped the Court of Session
would stay execution till the matter was properly adjusted.
After a few words from Lord COTTENHAM, the petition
was laid on the table.

Sir R. 11ATESON presented a petition praying fur a
system of education in Ireland.
LIVERPOOL PAVING AND SEWERAGE BILL.
The Liverpool Paving and Sewerage Bill was read a
third time and passed.
INCOME TAX AND TARIFF.

Sir JOHN YARDE BULLET presented a petition
from Devonport against any further support being given
by the Government to Maynooth College. Also a peti-
tion from Sidmouth to the same effect. Also a petition
from Devonport praying for an alteration in the Poor-
law. Also a petition from the shipowners of De lin vonse
against the proposed duty on coals ; and a petition from
the attorneys of a place in Devonshire, praying to be
exempt from the operation of the Income-tax.
Dr. BOWBING presented a petition from the Pro-
testant Dissenters of Worcester against the Corn-laws.
Sir BENJAMIN HALL presented a petition from
Marylebone against the Income-tax.
An Hort. MEMBER on the Ministerial Benches pre-
sented three petitions from Lincoln against the proposed
alteration in the Corn-laws. The petitioners further
prayed that all tithes and taxes should be regulated ac-
cording to the price of agricultural produce, taking the.
present money payment as the maximum.
Sir JOHN T 1 BUELL presented a petition from
Essex, praying the House to reject the tariff unless it was
greatly modified.

t
_~

`l,
, -
P;'
•
An Holz. ML3MEn pre p
jt:ttiit:onn >4l
• • • • fro,
• CCU
-I:
,2111. • •
,4 7,11 •
-iptC,4oo A; I 119 k -
• • • • - ''i''
,
`-- _ , •'4 11,
, 111110,00,- "1" ,
• - -•!714 ,
-7 4.
s ig
3jta.lt onnrr
.6 lit 1.
ut°:f 'N Yll )
ut 31:
ti\lall"i 11
pita
c?t,s eets
nie)
tel ci
tt:ra. 0 Ai-
. -
oil:: anners sad paper-stainers of Dublin ,an;st
;11r. T. DUNC(YAIBE pre6enled ty

,radg, and for a, reffirm of Parliament.

l

~,
'.
1111 n0.,-coo." \r:_,

,"rani the So-

is 11-.f.1. the
fpc2 kw%

Colonel SIBTIIORP presented a petition from the
solicitors of Lincoln against the certificate duty.
Lord MABSIIAM presented a petition from a place
in Kent, against the tariff.
Sir V. BLAKE presented a petition from the shoe-
makers of Galway, against the tariff.
Sir IL DOUGLAS presented petitions from the inha-
bitants of St. John's, New Brunswick, and from the
Chamber of Commerce of St. Andrew's, in the same
wovinee, against any alteration of the timber duties.
NOTICES OF MOTION.
Mr. WALLACE gave make that on the reading
of the Order of the Day for the House resolving
itself into Committee on the Income-tax Bill, he
should move a resolution to the effect that it is more ex-
pedient to have recourse to the i.s.lue of Exchequer bills,
than to an Income-tax. The Honourable Member
also gave notice that he should more for cer-
tain returns relating to the Courts of Seedon. The
next mutter concerning which he had to give a notice
was a matter in which the House itself tom; an interest
There had been returns laid on the table two days ego,
which he intended to move should be printed, but which
returns, the printit'r Committee had refused to print.
They ord& red what he (sir. Wallace) considered to be
a component part of that return to be printed, and he
believed it would be wasting the money of the House to
print one without the other.

Dr. BOWILING gave notice that when the House
went into Committee on the tariff, he would move that
the duty on foreign spirits be reduced to 13s. per gallon;
the duty on wine to 2s. 6d. per gallon ; and that on fo-
reign manufactures to an ad valorem duty of 20 per cent.
Mr. EWART gave notice that in Committee on the
Income-tax he would move that the persons included in
schedule 11, namely, those who derived their incomes
from trades and professions, should have so much of
their incomes exempt from the tax as should be applied
to the purpose of ensuring their lives.
INCOME TAX.
Sir J. GRAHAM presented a petition, signed by
:3,100 of the working classes of Yarmouth, principally
engaged in the cotton-manufacture, in favour of the
income and property tax ; also another petition, signed
by a considerable number of persons with incomes above
1001. a year, to the same effect.
On the Order of the Day for the second reading of
the Income-tax Bill being read,
Mr. CHARLES BULLER said he rose for :ho pus•
pose of moving that the Bill be read a second time that
dayesix months. Ile believed he owed the Donee en
apology en- neein interrupting them.—(Hear, hear.)
He should not Piave done so were it not thet the Bill had
arrived at a stage at vvhich it was not necessary to
trench on the topics that had previously engaged the
attention of the lb.‘use. They had formerly discussed
the necessity of any taxation at all ; they had
discussed the general principles of the tax, and
they had now to discuss its principles as explained
in the details of the Bill now before the House. They
had got the papers, and he must confess, that whatevee
had been his former objections to the Income-tax—what-
ever forebodings he might have had flees its operation, alt
these objections, and all these forebodings, were greatly
enhanced by a perusal of the Bill before them. Ii }tad been
said that the tax was inquisitorial, that it was unjust, that
it was arbitrary ; and every detail of the Bill only
placed, in a stronga light, how rightly and justly
those terms had been applied to it.—(Hear, hear.)
He did not intend, on the present occasion,
having only received the Bill of 169 clauses on the pre-
vious day, to enter into such a thorough examination its
would give anything like a just appreciation of it.
He was merely going to explain to the House the
grounds of his most prominent objections to it.
When he read this Bill, and saw the provisions by which
the tax was to be carried into effect, he did not wonder
at the hostility which it excited in former times. Ile
did not wonder at the eagerness with which its repeal
was demanded, and die joy with which it was hailed;
he only wondered that in a free country a tax
which so trenched on the comforts and rights
of British subjects could ever have been tole-
rated, and he thought that nothing but the
peril of the late veer and nothing but the strong feeling
which it excited, could have induced Englishmen to
tolerate a law so contrary to all their habits and to all
the principles of the Cuustitution.—(Bear, hear.) He
did not complain of the Bill us introducing any unne-
cessary vexation ; it was but the necessary vexatioa
which must be inflicted upon the subject-, in order
to carry out a tax upon the country; but he did say that
the provisions of this Bill gave an amount of arbritrary
power which, as he believed, had never been given by
any other legislature since the revolution. Why, the mere
inquisition which was requisite for this tax was bad in
itself.—(llear, hear.) It was a very bad or very op-
pressive thing, that the commercial trading and manu-
facturing people of England should be obliged to come
before an officer of the Government and detail to him the
exact state of their trade and the position of their affairs.
He (Mr. C.Buller) could not agree with the lion. Member
for Bath, that that was an objection which would only
be felt by au over-timid, or, rather, a dishonest mind.
He would recommend the lion. Gentleman to pay some re-
spect to the feelings which had been evinced by the people
of England through a long period of their history, that
people who had always shown themselves reedy to bear
a fair share of the public burdens. The mere fact that
the people of England had always felt this objection
ought of itself to be sufficient ; they ought
to respect a feeling so general, they ought
to believe that the dislike which had always been felt to
an Income-tax was not totally without foundation.
The measures for enforcing- the inquisition served to
make it doubly oppressive. The means by whicsh the In-
ceme-tax was to be enfisreed were totally alien from the
feelings of the English-1)(4,0e. He would not go into the
whole of the plan—it vies too complicated to admit of
his doing so ; but he would here mention that there was
such a cloud of Commissioners as would aston-
ish any weak mindse-(Great laughter.) There
were first the Tax and Stamp Commissioners at
the head of this hierarchy ; then the Commis
sioners for -general purposes ; then the Commissioners
for special purposes ; then there were additional
Commissioners, and these not being sufficient for
the inquisition, there w ere Assistant-Commissioners.
One of the benefits from this Commission would be that
what the Chief Commisioner did not eat, the Assistant-
Commissioners would lap up.—(Laughter.) lie did not
mean to attempt to threw the Commission into ridicule ;
they seemed to him to have all the respectability of a
very fearful instrument of very grinding tyranny.
What was the power invested in these Commissioners ?
They not merely gave them a power of investigation—they
were not merely tax-gatherers, but they gave them a
judicial power. Ile found in this Bill no less titan seven
clauses giving a power to the Commissioners of levying
large tines. They had the power of levying fines
to the amount of 201. or 23/. Then added to this
power was a special power given them, that in case of a
false return they should inflict a further penalty of treble
the amount of the tax to be collected. Let them con-
sider what a power this was. Ile would give them an
instance of it. There was clause 55. This clause
empowered the Commissioner to go round and
call on the people to deliver in a correct statement
of their income ; and all incomes above 150/. were
to be taxed, and to be recovered in any of her
Majeste's Courts. Any person neglecting to make
such a return, would be liable to forfeit a sum
not exceeding 201., and treble the amount of the
duty to be charged by virtue of this Act. Now, sup-
pose a gentleman had 1,0001., if he neglected to make a
direct return, he was liable to treble 301. besides
the fine. Now he asked whether this tax
could be compared to any other? Why, they gave a
power to the Commissioners under circumstances dis-
tniguished from every other tax, namely, to conduct
the proceedings in secret. In all other matters
if a person was charged with fraud, he had
to submit to the verdict of a Jury in open
Court, but under the present Bill everything was
conducted in secret. This was a monstrous violation of
the liberty of the subject. Every tax to be collected by
such means must be a bad tax. He did not mean to
object to the details of the Bill; he did not, when the Bill
went into Committee, intend to object to the details of the
bill, for if they were to have an Income-tax, they must
have a system of inquisition. He called on the House,
as he had done before, to reject this tax it
it was to be enforced by such a system ; enforced
by paid Commissioners of the Crown, whose proceed-
ings were to be conducted in secret. He called
on them to reject this tax, because nothing
but an imperious necessity could justify
recourse to such a system ; violating, as it did, all the
principles of freedom, 'and all the principles of constitu-
tional liberty. When they voted for the second read-
ing of such a tax, they were voting for its inquisito-
rial process. He said that before they • pasSed
the second reading of such a Bill, they should consider
for soel„, (Hereehe Hon.
the necessity existing
Gentleman turned his back to the Reporters' Gallery
tgeerliar great
and
and became very indistinct.) He Was not going
into the various topics with respect to this
question, which had been hitherto discussed. He had
dealeard about a
ta iiaboutti githeeapt deal
aboutpestt
divers other matters from' the Government. Now,
none of these subjects did he propose to
enter into. His simple argument . would be
against the necessity of the tax. It Was an unfair
tax in itself, it was unfair to the nation. Individuals
were to be charred three per cent, upon their incomes to
raise only 4,000,0001.' It was not of a large amount, but foe
a comparatively small amount of revenge. Ile confessed
that he was surprised ti find that there were supporters
of this tax on that (the Opposition) side of the House ;
but lie did tint think the Right Hon. Baronet could be
very well satisfied with his supporters on his own side of
the House. Every Gentleman on that side :he
House bbjected to seine of the details of the Bill.
Many of those Gentlemen wished a modification
of the Bill, but they certainly did not support it with Otte
same view as those on his (Mr. C. Buller s) side of the
House, viz, a desire to see the tariffbrc tight into operafeee.
The Right Hon. Baronet had been the only exiseunder
of the tariff they had yet heard, and a most ieconsistent
expounder the Right Hon. Baronet was. When it suited
his purpose to shape his speech to gratify Gentlemen eet
his (Mr. C. Buller's) side of the Houae, then cheap-
ness was cried up ; but when ho wished to allay
the frees of the other side of the house, then
he said that there would be no deep things at an.
The Right thee Baronet hind said, on one occasion, that
a man worth 300/. a-year, who had to pay 81. a year
to the Income-tax, would save 10/. or leL a year by the
operation of the tariff Now what could he save it ia
except in the price of meat or provisions ? There
the Bight lion. Bart. and the Noble Lord the Member
for Cornwall, turn round to their P+gyieult 1 urn supportew
and say, " Oh, there Will pot be any cheap premien