The Sun.
London, England, 1845-02-10 00:00:00

LATER FROM THE UNITED

THE INCOME-TAX.

TO THE EDITOR OF THE TIMES:

h,r,lini; article in ti.ia day's journal
doubt on my mind that we are to be subjected to this bur-
densome impost for an indefinite period; I therefore beg that
you will allow me a small space briefly to state my own case
in illustration of its unequal bearing.
I am an engraver, and by great exertion have lately earned
an average annual income of 5001. At the time of my mar-
riage I insured my life for 1,000/.; and at the birth of each
of my four children I have insured a further sum of 1,0001.,
so that I have now tio provide for premiums on policies
amounting to 5,0001. This would have required an annual
sum of 1801., but I am so fortunate as to have insured in an
institution where success has enabled the Directors to reduce
my payment to 120/. This is still a serious call on my limited
means ; neverthelass, my wife and I prefer abstinence from
every approach to luxury, and even privation of some com-
forts, to the risk of leaving our children chargeable to our
friends or to the community.
Should my health, and especially my eyesight, be provi-
dentially preserved, so as to enable me to continue my pay-
ments to the insurance company, my wife and four children
will, at my decease, inherit 1,000/. each, producing a scanty
income of 30/.

The case of a friend and close neighbour offers a marked
contrast to mine. He is in the enjoyment of a clear income
of 500/., derived from freehold land, occupied at present by
market-gardeners, but which may shortly be in demand fur
building purposes. He has five children; but as he is a
widower, our families are equal in number. My friend, being
of a literary turn, spends much time in his study, and in the
education of his children, thereby saving those schol charges
which unavoidably fall upon me. This gentleman can spend
his whole income without solicitude, as, at his decease, each
of his children will inherit a certain income of 1001., with
expectations of future improvement. Nevertheless our re-
turns to the Commissioners are necessarily the same.
Now, Sir, is it consistent with equity that I, with my pre-
carious income (necessarily reduced by life insurance to 3801.
to secure a pittance to my family), should be called upon to
pay the same amount of tax as my friend, with his inde-
pendent and certain income of 500/. ?
I do not pretend to contest the advantages of an income
and property-tax based on equitable principles, neither am I
unwilling to bear my just proportion of the burden. In my
humble opinion, a tax on property of 5 per cent. and 2 per
cent. on earnings would meet the justice of the case. This
would, I am persuaded, give universal satisfaction to the
industrious classes, and would raise a large sum, enabling
the Ministry to take off many imposts bearing unfairly, on the
poor.—l am, Sir, your obedient servant, G. T.
Camden-town, -Feb. 8.

THE WINDOW-TAX.
TO THE EDITOR OF THE SUN.

SlN—Your leading article; of the sth contains an earnest
expression of a very natural wish for the removal of the
window-tax, on the ground that attempts to avoid its
exactions frequently lead the builders and occupiers of dwel-
lings to stop up windows that should be open ; and, by doing
so, risk injury to their own health, and certainly disfigure
their houses. If these evils were inevitable consequences of
the tax, your strictures upon that impost would be perfectly
legitimate ; as the tax is at present levied, these are the con-
sequences that must naturally he expected ; but I think it is
quite possible to adopt a mode of assessment which would not
be-open to this objection, and would have the further advan-
tage of distributing the burthen of taxation more equally
among those who have to bear it. At present, window-tax
is charged according to the number of windows, the amount
varying, according to a graduated scale. The builder, is
therefore. tempted to put in as few windows as possible, and
frequently, nay, generally, houses are rendered less commo-
dious and healthful than they otherwise would be, in conse-
quence. W. E. Hickson, Esq., one of the Commissioners of
inquiry into the condition of the hand-loom weavers,
was, so far as I know, the first to propose a
plan by which the temptation to this evil might be
avoided without injury to the revenue from the window-tax.
Mr. Hickson proposes that the tax should be charged ac-
cording to the size of the house, not according to the number
of its windows. Let a man live in a glass house if he please,
he should pay no more window-tax than another who has
only a little peephole in each room. It has been objected
that such a mode of assessment would operate as an induce-
ment to build low rooms. It will operate as an inducement
to inhabit small houses, but so do all rates upon such pro-
perty, but it need not be made to operate as an inducement
to construct the houses in any particular form, except that
which individual convenience dictates. It would be easy
to construct a scale of charges regulated proportionately to
the area of the ground occupied, and the number of stories
in the house, assuming that the number of windows ought
to be proportionate: let the window-tax be charged accord-
ingly whether the windows be made or not.
It would not perhaps be just to apply the new mode of assess-
ment to houses constructed to meet the present law, but it
would be easy to give the occupiers of houses already built
the option of being assessed according to the present or an
improved plan, and apply the improved plan imperatively to
future houses only. 1 need not, however, enter upon details.
You will perceive that tie adoption of some such principle as
this would remove the principal objections to a tax which, I
fear, we must for the present at least submit to. Those of your
readers who desire to see more argument on this subject may
refer to Mr. Hickson's evidence published at pages 436-7 of
the first report of the Health of Towns Commissioners.—
Yours, X.
Manchester, Feb. 7, 1845.

AGRICULTURAL PROTECTION.—A number of no-
blemen, gentlemen, and farmers, representing the agricultu-
rists of the country, waited upon Sir Robert Peel by appoint-
ment, on Saturday, and laid before him the present depressed
state of the agricultural interest, urging its claim upon
the Government for a share in any remission of tax-
ation. Several tenant-farmers addressed Sir Rob ert
Peel, stating, from their own practical knowledge,
the existing distress in their own particular districts. The
Prime Minister received them with great courtesy and at-
tention. The Duke of Richmond read a letter from the
Duke of Buckingham, expressing regret at his unavoid-
able al-sence. The following were present :—The Duke
of Richmond, the Marquis of Salisbury, Earl of Essex, Earl
of March, M.P., Sussex, West ; Lord Beaumont, Mr. G.
Bankes, M.P., Dorsetshire ; Mr. T. W. Bramston
Essex, South; Mr. Darby, M.P., Sussex, East; Air. E. B.
Denison, M.P., Yorkshire, West Riding ; Mr. Du Pre, M.P.,
Buckinghamshire ; Mr. W. Miles, M.P., Somerset, East ;
Mr. Newdigate, M.P., Warwickshire, North ; Mr. Stafford
O'Brien, M.P., Northamptonshire, North; Mr. Pusey, M.P.,
Berkshire ; Col. Rushbrooke, M.P., Suffolk, West; Sir
John Trollope, Bart., M.P., Lincolnshire, South ; Sir
John Tyrell, tßart., M.P., Essex, North ; r. Wodehouse,
M.P., 'Norfolk, East ; Mr. J. J. Allnatt, Berkshire ; Mr. H.
G. Andrews, Somerset ; Mr. IL Baker, Essex ; Mr. W.
Bennett, Beds. ; Mr. Brickwell, Bucks. ; Mr. Blandford,
Somerset ; Mr. Brown, North Wilts ; Mr. Cramp, Kent ;
Mr. I. Clarke, Lincolnshire ; Mr. 1. Ellman, Sussex ;
Mr. Hilditch, Salop ; Mr. Fisher Hobbs, Essex ; Mr.
Hudson, Norfolk ; Mr. S. Jonas, Cambridgeshire ; Mr. S.
Mills, South Wilts; Mr. Moseley, East Suffolk; Mr. Oak-
ley, Herts ; Mr. Pain, Bedfordshire ; Mr.Rodwell,West Suffolk ;
Mr. G. Shackel, Berkshire; Mr. R. Smith, Rutland; Mr.
Stevenson, Lincolnshire; Mr. Turner, Devon; Mr. Warsop,
Huntingdon; Mr. Weall, Surrey; Mr. Edward Wyatt, West
Sussex.

SERIOUS ILLNESS OF THE BISHOP OF ELY.—The
greatest alarm, a few days since, pervaded the palace and
town of Ely, in consequence of its being ascertained that
the Right Reverend Prelate was suffering from a serious fit
of apoplexy. His Lordship had, it appears, been found by a
domestic, stretched on the floor of his bed-room, seemingly
lifeless ; and, medical aid being instantly called in, he was in
some measure restored to sensation. Up to Friday night, he
remained in a very precarious state.
➢lr. Josi, the keeper of the prints at the British
Museum, died on Friday last, of consumption. The taste
and judgment displayed by this gentleman in the perform-
ance of his duties must render it no easy task to find a suc-
cessor to him, who will not, to some extent, suffer in the com-
parison.
SUICIDE AT WATERLOO-BRlDGE.—Yesterday even-
ing, shortly after five o'clock, a respectably dressed female
threw herself off Waterloo-bridge into the river. She took
off her shawl and left it in the first recess on the east
side of the bridge from the Strand, then climbing over
the balustrade, divested herself of her bonnet, and, before
any person could arrive to her rescue, jumped in. Boats
immediately shoved off, but she had sunk before they reached
the spot. The bonnet and shawl of the ill-fated woman
were taken to Bow-street station-house, for the purpose of
identification.

THE CASH OF CARUS WILSON.—THE WRIT OF
HABEAS.—The States met on Tuesday and Wednesday and
discussed with closed doors the subject of Mr. Wilson and the
habeas. It was decided after a rather stormy debate that the
writ should be obeyed under protest, and Mr. Dupre, the So-
licitor-General, and Mr. Godfray, constable of St. Saviour's,
were directed to proceed to London to represent the interests
of the States and the Royal Court. They will leave the
island this day by the Monarch, and Mr. Wilson will go in
the same vessel. Colonel Le Couteur left this island by the
Transit, on Wednesday lass.—Jersey Times of Friday.
We understand that the marriage of the Mar-
chioness of Hastings with Captain llastings Henry, will be
solemnised at the beginning of April.— court Journal.
A NEW MODE OF PASSING COUNTERFEIT COIN.—
Yesterday, whilst a collection was being made at the doors of
St. Clements Danes for a charitable purpose, an elegantly
dressed female, about forty years of age, and of lady-like
manners and address, expressed her willingness to contribute
a small sum towards the object sought to be benefitted, but
regretted that she had no small change in her possession, at
the same time producing a sovereign from her purse and
offering to give Is. 6d. if they would oblige her with the
change. This request, after some delay, was complied with,
and 18s. 6d. was handed to her, and, having leisurely placed
the silver in her purse, she left the church. A short time
after the sovereign was found to be counterfeit.
WEST-END CLUES.—Although the great west-end
clubs have in many instances damaged, and in some ruined
the proprietors of the comfortable old-fashioned taverns and
coffee-houses, they are to a certain extent compensating, at
least mitigating, the evil, by the unquestionable services
which they render to the poor of the metropolis. There is
not one club of any respectability which is not in the habit
of contributing to the maintenance or relief of the indigent
in their respective parishes. We may illustrate this state-
ment by a reference to the Union Club, which distributed in
the year 1844 to the poor of St. Martin's-in-the-Fields,
under the control of the officiating ministers, no less than
3,1041b5. of broken bread ; 4,5561b5. of broken meat, 1147
pints of tea-leaves, and 1,158 pints of coffee-grounds.
DEPUTATIONS ON THE COTTON TAX.—We under-
stand that Sir Robert Peel has signified his willingness to re-
ceive, on Wednesday next, the different deputations which
have been appointed to wait upon him in reference to the
repeal of the tax on cotton. Amongst them will be three
from Manchester, namely, one from the Town-Council, one
from the public meeting of merchants and manufacturers, and
one from the Chamber of Commerce. We understand also,
that most of the large towns interested in the cotton manu-
facture will also send deputations, so that the number of gen-
tlemen who will assemble in London for this purpose is likely
to be considerable.
DRINKING TO DEATH.—Mr. Wakley, M.P., held
an inquest on Saturday forenoon last, at the White Lion,
Edgware-road, on the body of Thomas Stamford, aged forty-
one. Deceased was found dead by his bedside on Wednesday
evening last, and his wife said he had drank himself to death.
He bad been a hay salesman and corn chandler, once well off
in that neighbourhood, but becoming embarrassed a year
ago, he abandoned himself to intemperance, and had not
been scarcely a day sober until within three days of his death.
His irregular habits had brouiht on a violent cough and dis-
ease of the lungs. Verdict—Natural death.
LONDON FEVER HOSPITAL,-011 Sunday morning
a sermon on behalf of this highly valued Institution was
preached at the church of St. Peter's, Vere-street, St. bfary-
lebone, by the Rev. Edward Scobell, M.A., &c. The im-
mense utility of such an establishment in so vast a metro-
polis as that of London, and the benefits of which were alike
available both to the sick and to the poor inlthe hour of con-
tagion and danger, was very warmly and eloquently dwelt
upon by the Rev. Gentleman, and at the conclusion of a very
energetic appeal, the sum collected at the doors amounted
to 1501. 14s. 4d., exclusive of annual subscriptions. The
total amount of patients received into the wards of the hos-
pital since its establishment in 1802, exceeds 17,000.

STATES.

LIVERPOOL SUNDAY MORNING.

The fine packet ship Yorkshire, commanded by
Captain Bailey, arrived here last night, after an excel-
lent passage from New York, whence she sailed on
the 16th ultimo, bringing papers from that city two
days later than those previously received. They con-
tain no news of striking interest. The annexation of
Texas was still the all-absorbing topic. France, it
would appear from the, tone of the Neu, York Sun, is
now viewed as an enemy of the great Republic, and
is said to have designs upon Mexico ; to the intrigues
of French emissaries and the influence of Gallic gold
is attributable the downfall of Santa Anna; and the
marriage of Prince de Joinville with a Brazilian
Princess is spoken of as the first part of a gigantic
scheme for establishing French supremacy in South
America.

A Bill, authorising the preliminary steps to bring
about the annexation of Texas, was presented to
Congress on the 13th of January, by Mr. Foster, of
Tennessee, and was received, and various petitions for
and against that measure were presented. In the
House of Representatives there had also been
debating on the same question, without any practical
result.

The resolutions were read and referred to a Corn-
mittee of the whole House.

The Madisonian coolly remarks that Colonel
Benson will not deem it necessary, in the present po-
sition of Mexico, to require the consent of that coun-
try to the annexation of Texas. A meeting of the
Abolitionists of New England to oppose the annexa-
tion was to be held at Boston on the 29th ult.

A report made by the Secretary of the Treasury
of the State of Pennsylvania goes far in support of
the promises made a short time since, that the future
interest of the public debt will be punctually paid.
Some unpleasant occurrences have taken place
between the Government of New Grenada and the
American Consul, Mr. Sancha, that gentleman having
been forcibly ejected from his office, and anotherperson
appointed in his place. Full particulars of the affair
are not given, but the American citizens appear to
have been in favour of Mr. Sancha.

NEW YORK COMMERCIAL MARKETS,

JAN. 16.

Favourable accounts from England have rendered
the Cotton Market more buoyant and firm. There is
little doing in exchanges. We quote bills on London,
110 to 1101 ; on Paris 5.2 i to 5.211.
Mr. Polk, the President elect, is expected to arrive
in Washington, on the 15th instant.
The Neu' York Herald announces that the return
of Mr. Webster to the Senate of the United States,
for the State of Massachusets, is certain.
Colonel W. Polk, brother of the President elect,
has been appointed, by President Tyler, to the post
of Charge d'Affaires of the United States at the
Court of Naples.

DESTRUCTIVE INCENDIARY FIRE NEAR NOTTING-
RAM.—On Monday morning, a destructive fire, for
which no cause of origin can be assigned, and which
is considered to be the work of an incendiary, occurred
at the villege of Lenton, about a mile from Nottingham.
The building which has been destroyed was a lace fac-
tory, belonging to Mr. Peter Colton, of New Lenton,
having been erected about twelve months since at a large
expense. It was fitted up with new machinery for the
manufacture of lace. It was three stories high, with
machinery on each floor, and completed with every re-
quisite for work. The fire was discovered about half-
past two o'clock, A.M., and about four a large engine
arrived, with post horses, from the Nottingham Fire-
brigade, but the roof had fallen in twenty minutes after
the discovery of the fire, and nothing but the bare walls
remained standing. The machinery contained in the
building was valued alone at 1,5001., of which only
5501. was insured. The building was quite new, and its
erection cost several hundred pounds, but its exact worth
is not known.— Worcestershire Chronicle.
WRECK OF A VESSEL AT PORT TALBOT.—On
Saturday morning last, as the barque Margaret Hardy,
of Aberdeen, Johnson, master, laden with copper, wine,
beer, coals, &c., for Calcutta, was being towed out of
Port Talbot harbour, by the Don steam-tug, she
struck on the south side of the river, when the
ropes parted, and the vessel being left to the mercy of
the waves, drifted to the north side of the river, where
she remained until Sunday morning. It appears
that at the time the accident occurred, the Chieftain
tug was also attached to the vessel by means of a rope
from her quarters, and our informant attributes the oc-
currence to a sudden start of the Chieftain, which had
the effect of driving the vessel ashore on the south side.
On Sunday morning, by means of the breakwater
capstan, she was hauled to the river, but most un-
fortunately a heavy sea beating at the time,
she was carried on the breakwater, where, after
knocking about for a considerable time, she ultimately
sunk, the sea clearing her decks. A portion of
the wine and beer had drifted away, while all the cop-
per, with the exception of one or two cases, were dis-
charged. About twenty tons of coals were thrown
overboard, while the portion of the cargo that could
be saved, consisting of wine and bear, has been dis-
charged. Her stores also were greatly damaged. The
evening tide carried the stern of the vessel right across
the river, a position by which she completely blockades
the port, there being neither ingress nor egress for
vessels. She is now embedded in eight feet of sand, and
about three hundred tons of coal remain undischarged.
Some seamen's chests drifted ashore on Wednesday. On,
that day some divers arrived at the place to inspect the
vessel, and it is reported that they had undertaken to
raise her, but the prevailing opinion seems to be that she
will become a total wreck. The cargo, we are informed,
is fully insured, and the vessel partly so. About four
feet of the stern has parted off, and she continues
making more water than her pumps can raise. There
are about thirty sail of vessels in port ready to leave,
and about ten or twelve ready to enter the port, but are
obstructed by the wreck of the barque, which has the
effect, for the time being, of stopping the entire trade of
the port.—Cambrian.
GREYFRIARS' CHURCHES.—The scene of the confla-
gration of Sunday week, which we have described, has
been visited since then by thousands of individuals—all of
whom are much struck with the total ruin presented by the
walls of the Old Church. From the gateway, at Candle-
maker-row, the scene is quite picturesque, and as
one approaches nearer, or gets within the shell of the
once strong edifice, the fire appears to have worked,
in a few hours, upon the arches and abut-
ments, the slow effects of one or two hun-
dred years upon some of our older ruins. Al-
though no permanent arrangement has been made, it is
understood that on Sunday next the congregation of Old
Greyfriars meet in St. John's (Rev. Mr. Fraser's), and
that the Rev. Mr. Robertson, of New Greyfriars, is to
officiate in Newington Church, which has at present no
stated minister,—Scotsman.

TWEED BANK DIVIDEND.—On Tuesday the audit
of the affairs of the Tweed Bank bankruptcy was held
in Newcastle. The business preliminary to the de-
claring of the further dividend was gone through, when
the Commissioner resolved to hear no more proofs of
debts until the said dividend had been declared. At this
stage of the proceeding the business was stopped in con-
sequence of the Commissioner having to go to Lon-
don, when he adjourned the sitting until Monday
the 10th of February, when the dividend will be declared,
and the days for paying it fixed upon. The amount is
expected to be 6d. per pound, making, with what has
already been paid, 109. We understand there is a pros-
pect of a still further dividend, the payment of which,
however, is by present appearances at some distance.
The amount will also be small, probably one penny or
twopence in the pound.—Berwick Advertiser.
THE STORM.—On Sabbath morning last, a violent
storm from north-west raged on the coasts of Wigton-
shire. The tide in Lochryan rose to an unusual height;
and as the wind blew directly up the Loch, the vessels
in the roadstead at Stranraer required all the precau-
tions that could possibly be taken to make them
hold their ground. The brig David of Stranraer,
Captain M'Dowall, with coals from Newcastle to
Carthagena, was driven, when off Dublin, by a
south-west wind, to the entrance of Lochryan, where
she came to anchor on Saturday night ; but the wind
suddenly changing to N. W., and blowing a hurricane,
she slipped, and ran up to the roads at Stranraer, where
she brought to, and was driven ashore, about three
o'clock on Sunday morning, near Sanclmill. She struck
violently, and filled soon after. The crew got safely on
shore ; but the vessel is very seriously damaged. About
the same time that the David ran ashore, the schooner
Isabella, Captain Davidson, of Stranraer, was also
stranded at a short distance from her, but being
very light, she was driven much farther up the
beach than the brig, and has suffered no damage.
The Lady Brisbane steamer, which had brought to in
the roads, beginning to drive, the engines were set to
work, and she steamed to windward the greater part of
Sunday, dragging her anchors. Besides two female
passengers, who must have got a sad fright, the only
persons on board were the engineer and two men, who
deserve much credit for the manner in which they
managed the vessel and brought her safely into the quay
at five r at. It was very fortunate that the steamer had
a supply of coals on board, else the gallant little craft
would inevitably have been driven ashore.—Ayr
Observer.

BRISTOL SUGAR MARKET, FEBRUARY 7.—We
have no alteration to notice in our sugar market ; the trade
mtinue barely to supply their immediate wants, and prices
are not more than supported. No sales reported in Mauri-
tius and West India, and the rum market is quite neglected.
—Bristol Mercury.

The following is an account of game bagged by the
Hon. Col. Lowther, Lieut. Lowther, E. W. Hassell,
Esq., Dalemain, and E. Wilson, Esq., Abbot Hall, Ken-
dal, after two or three days' shooting in the preserves in
the vicinity of Lowther Castle :—Hares, 541; pheasants,
500; partridges, 21; woodcocks, 12; rabbits, 4; giving a
total of 1,078 head.—Lancaster Guardian.

DRURY..LANE THEATRE.—Amongst the greatest
" hits " for some time past, may be consider, d the new
grand ballet of Les Danaides, which is nightly filling
this theatre with all the playgoing and fashionable folks
in London. A more brilliant combination cannot be
imagined than The Daughter of St. Mark and Les
Danaides.