The Sun.
London, England, 1845-02-19 00:00:00

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N 16 684 iUN DON WEDNES D
G SII N 7 FEBRUARY 195 1845.

PRICE sd.

THE SUN is Published EVERY 310fiNING at FIVE 0 CLOCK, in Time. for the EARLY TRAINS and TOWN DELIVERY; a SECOND EDITION (Even;ng Sun) is Published in Time for the AFTERNOON TRAINS
and a THIRD EDITION at SEVEN O'CLOCK, for POST, containing PARLIAMENTARY and all other NE FVS in LONDON up to that Hour.

ADVERTISEMENTS INSERTED in ALL THE THREE PAPERS, Morning, Noon, and Night, thereby insuring a TOWN aid COUNTRY CIRCULATION at ONE CHARGE.

BATTLE OF WATERLOO.
New Model, upon a large Scale, representing the Splendid
Charge in the earlier part of the Battle by the British heavy Cavalry
under the Marquis of Anglesea, and by the British Infantry under Sir
Thomas Pieton.

GREAT LEAGUE MEETING
IN COVENT-GARDEN THEATRE.

NAVAL INTELLIGENCE.
PORTSMOUTH, FEM. 15.—The Liiv, 16, Commander New-
ton, went out of harbour on Monday, and sailed yesterday
for the coast of Africa. She proceeds direct to St. Pauls de
Loando, to land Mr. Brand, British Vice-Consul and Secre-
tary of the Mixed Commission there, who goes out in her
as passenger.
The Persian, 16, Commander Coryton, sailed from Devon-
port on Wednesday, for the West Indies.
The Eagle, 50, Captain G. B. Martin, C. 8., at Sheerness,
is ordered to proceed to Spithead to be paid advance wages,
and to wait further orders. She is about 90 officers and men
short of her complement.

THE WORKING OF THE INCOME-

The AGGREGATE MEETING of the LEAGUE, in the
THEATRE ROYAL, GOVENT-GARDEN, will be held THIS
EVENING.

TAX.
TO THE EDITOR OF THE SUN.
SlR,—Sometimes the relation of a simple fact comes with
greater force of conviction than a hundred arguments. I
beg to give a simple relation of an instance of the most
iniquitous and oppressive mode of levying the income tax.
The parties to whom I allude had about four years ago
erected very large premises, to carry on business connected
with manufactures, in doing which they expended upwards
of sixteen thousand pounds ; of necessity they had to borrow
several thousand pounds on mortgage. Having to pay in-
terest, and buy their goods on credit, besides this having to
call earlier for payments, they had great difficulty in making
any profit at all. And in 1843 prices were so run down by
competition, that they were worse in the end than at the
beginning ; and as honest men, they made a return to the
surveyor of taxes of "no income." This being the case they
were summoned before the Commissioners of Taxes (their
neighbours). In answer to the questions put to them, they
averred they had made no profits. The Commissioners re-
plied, we do not believe your statements; you must bring
your books, and show us by them that what you state is cor-
rect. The parties being then insolvent, or at least they were
owing several thousand pounds more than they had Owing to
them (although taking into account the money expended in
' building and machinery, they had several thousand pounds
more than would pay their debts in full—yet they well knew
if their circumstances were made known it would be fatal to
their credit), and for this reason they refused to produce
their books. The result of this was the Commissioners
mulcted them in the duty on one thousand pounds. Since
then, in consequence of the failure of other parties with
whom they were connected, they have been made bankrupts
themselves; and the assignees have since their failure had
to pay 291. 13s. 4d. out of the assts of the estate, and the
creditors will not get more than 6s. to 7s. in the pound.
Since their failure the premises, with machinery, which
cost within the last live years the sum of 16,7001., has been
sold for 8,1251., which had they brought cost price, they
would have been able to pay their creditors in full.
Your insertion of these particulars in your widely circu-
lated journal, will much oblige, Sir, your most obedient ser-
vant, ONE OF THE ASSIGNEES.
Yorkshire, Feb. 18.

EGYPTIAN HALL, PICCADILLY.
Open from Eleven Morning to Nine Evening,
Admission—One Shilling._ _ .

GEORGE WILSON, Esq., will take the Chair at Seven
o'clock precisely.
The Meeting will be addressed by James Wilson, Esq.,
George Thompson, Esq. ; and John Bright, Esq., M.P.
Tickets of admission to all parts of the House may be bad, as
usual, at 67, Fleet street.
Seats will in future be reserved for all Farmers who may make
application at the Offices of the League, up to the hour of meeting,
and their attendance, whether favourable or opposed to Free Trade,
is especially requested.

"One may read bulletins, and dispatches, and histories for a month
without obtaining the clear idea of these movements which a glance
at the Model will convey."—Bell's Weekly Messenger.

The Espiegle, 12, Commander Harris, and the Flying Fish,
12, Commander Thompson, were off Devonport on Wednes-
day at 2h. sm. P.M. They made signals, which were answered.
They were not to go into the Sound, but were ordered again
to sea.
The Canopus, 84, at Plymouth, was commissioned yes-
terday.
The Alarm, 26, at Sheerness, building, is ordered to be
fitted for sea.

CORNWALL AND DEVON CENTRAL
RAILWAY.
A SPECIAL GENERAL MEETING of the SUBSCRIBERS to
this RAILWAY will be held at the Offices of this Company, 68, Old
Broad-street, on TuEsDAY, the 25th instant, at Twelve for One
o'clock precisely.
By order of the Committee,
THOMAS HARVEY, Secretary.
68, Old Broad-street, Feb. 15, 1845.

The Dee steam-transport arrived this morning with dis.
posable seamen, from Cork.

The Black Eagle steamer came here yesterday from the
River.

A new first class screw-propelled steam-frigate, of 520
horse power, is ordered to be lad down in this dockyard on
the plan of Mr. Finchatn, master shipwright. The following
are the dimensions ordered :

Ft. .
Length
Breadth
Depth
Tons, 1,453.
Also a 46-gun frigate, with ec -uxiliary screw of 300 horse
power, for a complement' of :MO men, cf: the iullowing
dimensions :

Ft. In.
Length ... 2OO 0
Breadth
Depth 3O 0
Tons, 1,862.
CHATitaar, FRIDAY, FEB. 14.—The Queen, 110 guns, in
dock, is to have her powder-magazine, which is now in the
centre, removed to the fore part of the ship. At present
there is no other alteration determined on. The Comus, 20
guns, Commander Thompson, was towed to Saltpan-reach
on the 12th instant by the African steam-vessel. It is under-
stood that the Fantome and Comus are to proceed to Ply-
mouth to await for final orders ; their destination is supposed
to be for the Straits. The Bulldog steam-frigate, building
in the first slip, is fast progressing—her skinning is complete,
except the top-rail. A Court of Inquiry was held yesterday
by the Captain-Superintendent, Captain W. H. Sherriff, and
the Solicitor to the Admiralty, Mr. Geo. Spill, at the Cap-
tain-Superintendent's Office, in the Dock-yard—relative to
the recent destructive fire in the yard. The Court was
strictly private. The whole of the Dock-yard police on duty
at the time the fire was discovered underwent examination.
The origin of the fire remains a mystery, notwithstanding
the majority of opinions prevail in the Dock-yard that the
firing was wilful, as the Pound, at which the fire first broke
out was solely under the care of a keeper, and no one was
allowed to go into that place on any occasion ; if apiece of
timber was required for the joiners' shops, the workman re-
quiring it was obliged to ask the keeper for it ; and as the
workmen leave the yard in the evening the Pound-keeper
locks up the gates, and delivers the keys to the Clerk of the
Stores. The Pound, which extended the whole length of
the building, was half covered over, for the purpose of
keeping the fir timber dry, the remaining part was exposed
for the purpose of seasoning the mahogany, of which there
was a considerable quantity. The fire, when first observed
by the police, was about 20 feet within side of the gate, and
in the centre of a pile of fir-boards of about 24 to 30 feet in
length, and from one to two inches in thickness. The night
after the fire the whole of the officers and men of the yard
were divided off into four relieves ; each relieve, consisting
of 500 men, kept watch for above three hours during the
night. During the fire private Riddell, of the Royal Ma-
rines, had bis thigh broke by a piece of timber falling across
him, and Adjutant Wood, of the 86th, had his sword broken,
and also received some injuries about his person, by the fall-
ing of some of the ruins.
APPOINTMENTS.
Captains—The Hon. Richard Saunders Dandas, C. 8., to
be Private Secretary to the First Lord of the Admiralty, in
the room of Capt. W. A. B. Hamilton, second Secretary to
the Admiralty, vice Sir John Barrow, Bart., retired.
Commanders—William Wyndham Honiby (1841), to the
Styx; J. C. Prevost, to the Rodney.
Lieutenants—H. N. Burroughes, to the Styx; Reginald
T. J. Levinge, to command the Dolphin, vice Hoare, inva-
lided; W. Howatt, W. Tottenham, F. H. Stead!, and R. C.
Tattnall, to the Vanguard; F. G. Leigh, to the Stromboli ;
W. H. Webb, to the Firebrand ; Octavius Cumberland, to
the Racehorse, vice Tottenham ; David Elliott, to the Pene-
lope; James Wood (d), of the Fearless, to command the
Pandora; H. C. Toby, to the Styx.
Masters—R. S. Rundle, of the Comus,lto the Styx; Samuel
S. Flynn, to the Vanguard.
Surgeons—Dr. A. Yeoman, to the Styx ; Dr. Andrew Mil-
lar, to the Trafalgar, vice Bruce; Allan M'Laren, to the
Poictiers, vice M'Kedmie ; John Smith, to the Vanguard.
Paymasters and Pursers—Thomas Shanks, to the Van-
gi4strd ; Edward Ward, to the Styx.
elates—G. H. Wale, to the Cyclops; F. J. Hornby, of the
Formidable, to the Excellent; M. N. F. Congreve, to the
Styx; A. Phillimore, to the Vanguard.
Second Masters—John S. Smith to the Pandora ; J. W.
Hall, to the Vanguard.
Assistant-Surgeons—Thos. Luscombe, and Caleb E. Pro-
theroe (additional) to the San Josef ; E. Elliott and J. G.
M'Cullagh, to the Vanguard.
Naval Instructor—G. F. Parker, of the Aigle, to the Rodney.
Midshipman—S. Shipworth, to the Excellent.
Naval Cadets—H. Batten, to the Lily; T. B. Herbert, to
the St. Vincent.
Clerk in Charge—B. W. Tribe, to the Pandora.
Masters' Assistants—Win. Barrett, and G. Gilpin, to the
Vanguard.
ROYAL MARINES.—Major Morrison, to relieve Captain W.
Ford, in the Recruiting Service at Birmingham. Captain
John Miller (1843) ; First Lieutenant C. C. Hamley 0841),
Plymouth Division ; and Second Lieutenant L. Reeves
0842), Woolwich Division, to the Vanguard, at Plymouth.
Second Lieutenants W. S. Davis, of the Woolwich Division,
and M. Patty, of the Portsmouth Division, to the Excellent,
to study for the Royal Marine Artillery.

MONEY MARKET and CITY NEWS.

FROM THE MORNING PAPERS OF THIS DAY.
CITY, TUESDAY EVENING.
TIMES.—The premium on gold at Paris is 13 per mille,
which, at the English Mint price of 31. 17s. lOid. per ounce
for standard gold, gives an exchange of 25 47 ; and the
exchange at Paris on London at short being 25 62k, it follows
that gold is 0.60 per cent, dearer in London than in Paris.
By advices from Hamburgh, the price of gold is 434 per
mark, which, at the English Mint price of 3/. 17s. 104 d. per
ounce for standard gold,
gives an exchange of 13 9} • and
the exchange at Hamburgh on London at short being 13 11i,
it follows that gold is 1.02 per cent, dearer in London than
in Hamburgh.
The course of exchange at New York on London is 1104
per cent. ; and the par of exchange between England and
America being 109 23-40 per cent., It follows that the ex-
change is 0.68 per cent. in favour of England ; but the quoted
exchange at New York being for bills at sixty days' sight,
the interest must be added to the above difference.
SUN.—The Funds close heavily, and we quote a reduction
of % per cent. since the morning. Consols have been 994
to % for Money, and 99% 1,4 for Time. Exchequer-bills
have realised 535. to 565. premium. New Three-and-a-
Quarter per Cents. were last marked 103%.
Portuguese Stock improved a little, being 591/ for the
Converted. Spanish Five per Cents. were 27%, and the
Three per Cents. 40% to %. Mexican Bonds were 351/ 14;
Colombian, 133/4 to 14. Belgian Bonds have been 1013 A.
The additional transactions in Railway Shares have been
these :—Birmingham and Gloucester, New, were 15%; Ca-
ledonian, 2t0% •, Chester and Holyhead, 23/4 ; Churnet
Valley, 6% lA ; Dublin and Galway,
1/ Great Southern
and Western (Ireland), 7 ; Great Tortof England, 83 ;
Great Western 93 to 96 ; Ditto, Half Shares, 49 to 50 ; Lan-
caster and Carlisle, 14% 3j4 ; Brighton, 8 ; Ditto, Eighths, 8 ;
South-Western, 38%; Croydon, 6% ; Manchester and Bir-
mingham, 243/4 ; Midland, 27 ; Newcastle and Berwick, 133 A
to 14 ; North British, 6 ; Shrewsbury and Birmingham, 3/ ;
South Devon, 63A ; South-Eastern, 8%; South Wales, 23A ;
Trent Valley, 17% ; York and North Midland, Halves,
27%; Paris and Orleans, 243/ 4 ; Paris and Rouen, 22%
to I/2 ; and Bordeaux and Toulouse, % % premium. Direct
Northern were IA discount to par. Blackwall were 8% to
3/4 discount. Union Bank of .kustralian Shares were 2 prem.
The exchanges were higher this afternoon on Antwerp,
Paris, Amsterdam, and Frankfort, and much the same on
Trieste and Hamburgh, or perhaps barely so good.
The following is the official return of the exports of Bullion
for the week ending Thursday last
Silver Bars to Rotterdam
Silver Coin to Rotterdam

FIVE SUDDEN DEATIIS.—' On Monday the following
inquests on the bodies of persons who had died suddenly were held in
the western division of Middlesex :—By Mr. -rltl-
a-leY, M.P., at half-
past nine o'clock, at No. 17, Gate street, Lincoln's Inn-fields, on the
body of Mr. Day, the well-known lithographer. The deceased gen-
tleman enjoyed his usual good health all last week; but on Friday,
after an interview with some gentlemen on business, he expired sud-
denly, without any apparent cause. By Mr. C. I. Mills, at the Lord
Wellington, Sussex-street, Gower-street, on the body of Samuel Dyer,
a bricklayer. The deceased always ellJnyed good health,
and on
Friday forenoon he went to examine a room in the above street,
into which water had penetrated from the roof, in consequence of
g the occupier of the
the melting of the snow, and whilst tenth
room to fear nothing, he dropped suddenly on the floor and
died. The third inquest was held at the Union, Essex-street, Somers-
town, on the body of Mr. Charles Bagnall Fleetwood, aged eighty-
six. Deceased resided at No. 12, in the above street, and was an
operative chemist. He was found dead in his bed on Friday morning
last, to which the cold weather had confined him with cough and
asthma for two or three days. The fourth inquest was held at the
Cricketers, Wellington-street, Camden-town, on the body of a poor
woman, named Elizabeth Crisp, aged forty-three. She died suddenly
on Thursday last. The fifth ineuk7 took place at the Two Brewers,
Aylesbury-street, Clerkenwell, on the body of Frederick Errick Bar-
ham, aged seven weeks. The child was a fine healthy one, and the
mother had taken it out on Thursday to look for a wet nurse's situa-
tion. She brought it homZ at four o'clock, and thinking it slept she
placed it in bed. Soon afterwards the grondmother wishing to feed
it, went to the bed and found the infant quite dead. Verdict in each
case, " Natural death."
ARK.—UTILITY OF TAE SMOKE-PROOF" DRESS.—
Yesterday (Tuesday) afternoon, shortly before four o'clock, a fire was
discovered burning in the vaults in the occupation of Messrs. Robt.
Fenwick and Co., bottle merchants, Upper Thames-street, City. The
outbreak occurred at the farther, end of one of the arches, to reach
which it was necessary to pass through the trap-entrance in front of
the premises, and from the fact of there being on each side strong
party walls, and but a single opening by which the smoke could pos-
sibly escape, the effluvia from the burning
materials, consisting of
straw and wicker baskets, was found to be. so stifling that, prior to
Mr. Braidwood's arrival, no one could possibly venture below. One
of the firemen, however, having, under the superintendence of that
gentleman, clad himself in the " smoke-proof" dress, descended at
once into the vault, and so directed the hose that in a short period the
flames were extinguished, and the damage rendered comparatively
trifling.
METROPOLITAN BUR OVEMENTS.—The new street
from Long-acre to Holborn, forming the continuous line front Water-
! 100-bridge to the new Holborn-road, has been named Endell-street 4
' and the fine opening which connects High-street, St. Giles's, with
Monmouth and St. Andrew-streets, is called Broad-street. The new
street connecting Long-.acre with Coyeutry -street- is in. such a state
of forwardness that it is expected to be oPell ibr traffic in about a
yaiNith.