The Sun.
London, England, 1842-03-29 00:00:00

THE SUN, LONDON, TUESDAY EVENJNG, MARCR 29, 184.

)f another connoisseur, into whose hands it had fallen,
:or no less than 8,000 francs, and it is now considered to
)e without a rival.

LAW INTELLIGENCE,

BANKRUPTCY.--(THIS DAY.)

IN THE MATTER OF W. RICHARDS:
The bankrupt was the proprietor of the Fox Tavern in
'Oxford street, and appeared in Court on his final exami-
nation, when several proofs were admitted.
The lease and good will of the house being valued at
1,25C1., and it was calculated the property in stock and
?urniture would realise by private sale nearly 5001., both
of which sums would be shortly available to the creditors.
Sir CHARLES WILLIAMS, having examined the bank-
rupt at great length, said he considered hiin to have
rendered so clear a statement of his affairs as to be en-
Litled to pass his final examination. However, he re-
-.vetted to perceive that, by some oversight, the balance-
sheet had not been ten clear days in the hands of the
official assiguee ; yet, and under the circumstances,
could he think of allowing a bankrupt to pass his final
examination, withdut affording every facility to the cre-
litors in seeing the accounts rendered of the bankrupt's
affairs.-

PO LICE INTELLIGENCE.

GUILDHALL—(T HIS DAY.)
A female of dissipated appearance, with a child in
her arms, and a respectable working man named Wm.
Walsh, was charged before Mr. Alderman Hooper under
the following circumstances :
Police-constable 146 said, last night he met the pri-
soner;, both of whom were intoxicated, but the man very
much so, and watched them for some time, when he saw
her snap the chain attached to Walsh's watch and place
it in her pocket. Upon taking her into custody she said
he was her cousin, and that she took the watch for fear
he should loose it. The male prisoner was locked up on
the charge of intoxication.
Walsh, who seemed very unwilling to prosecute, said
he knew her husband, who often did jobbing work for
him, and he thoughtperhaps she did not intend to rob him.
The female prisoner was sentenced to fourteen days'
imprisonment, and Walsh fined five shillings for being
drunk.

MONEY and COMMERCIAL NEWS.
CITY, QUARTER TO THREE:
Consols remain at 89i for Money, and at 89i for
the Account, with very little doing • ' the market, how
ever, appears firm. New Three•anel-a-half per Cents„
99* to 991; India Bonds, 9 premium, and Exchequer
Bills 27 to 29 premium.
With the exception of Mexican, the Foreign Securi •
ties are quite neglected ; the hope that a portion Lf the
dollars, between one and two hundred thousand, on
board the packet, may be for the dividend, caused the
quotation to advance to 424 .; since then it has been
fluctuatingbetween that and 42i, whiCh latter is now the
nominal rate. The other Bonds are quoted : Spanish,
24 a ; Columbian, 26i ; Dutch Two•and-O-Half per
Cent., 524 ; Ditto Five per. Cent., 103 24.
The Share Market has been—Great Western New, 84;
Do. Fifths, 10 ; Brighton, 35i 4 ; South Western, 594;
Manchester and Leeds, 81 ; Manchester and Birming-
hana,.27 ; Northern and Eastern, 34*.
Intdligence has been received at Liverpool, of a battle
fought between the Bolivian and Peruvian armies about
November last, General Bollavian being in command of
the former, and the President, Gomorra, at the head of
the latter, was killed, and his forces completely routed.
Accounts from Buenos Ayres, to the 2d January, had
arrived. The House of Representatives was about to
meet, and fetes to take place to celebrate the late suc-
cesses over the Unitarians. Business appeared to be
dull, for which the season of year will perhaps account.
Exchange in England, the highest 2 15-6 d, and the
lowest 2id.
The Coffee trade is at present memorializing the Go-
vernment to reconsider the proposed plan of abolishing
the differential duty on that article, when imported from
British possessions in the East Indies. The arguments
adduced are certainly cogent, but the chief difficulty
lies in so framing the Act so as to prevent the evasion
of it, which has hitherto been the case. Hitherto ex-
tensive operations have been carried on by landing
coffee at the Cape of Good Hope from Brazil and
other parts of South America, which upon being re-
shipped to England, Caine under the denomination of
" imported from a British possessiOn," and therefore
subject to the duty of ninepence instead of fifteen
pence per pound. The origin of this trade was certainly
legitimate, havin-f, its commencement in the barter of our
manufactures with the natives .of the Eastern Archi-
pelago, and for which Singapore, a British settlement,
became the grand entrepot ; but the late encroachments of
the Dutch upon commerce in those seas other than their
own, led to the almost complete abandonment of this
branch of trade ; afterwards the Cape was substituted
as the nearest port which would confer the privilege of
the lower duty. If freedom of trade continue to be
allowed in our Eastern colonies, where it has hitherto
been unrestricted, it will be almost impossible to prevent
the entrance and re-shipment of coffee and the subse-
quent evasion of duty. It is not improbable but that
some relief will be afforded to the holders by giving
time to work off their present stock ; but if the manner
of rating the article be continued, it will enhance the
price to the consumer, and injure the revenue, by pre-
venting the admission of foreign coffee, otherwise than
by a circuitous route.
PRICES OF SHARES THIS DAY AT :ONE.
RAILWAYS. Paid. Per Share.
Birmingham and Gloucester 100 to
Ditto New l7i lsi to 15
Great Western

Ditto New 3O - -
t•
Ditto Fifths
London an( Brighton
London and South Western 3Bi 59/ to
Manchester and Leeds

Manchester and Birmingham •.. 40
Northern and Eastern

JOINT STOCK BANKS.
National Provincial of England... 35 -
LIVERPOOL SAARE MARKET, MARCH -28. Eastern
Counties and Great Westerns were in request to-day.
Other Shares were little noticed. The sales included :
Eastern Counties, 88 ; Debentures, 16/. 14s. 2d. ; ditto
New, 41. 4s. Bd.; Grand Junction, 179 ; ditto New
Quarters, 244 ; Great Western Halves, 64 ; ditto Fifths,
10 ; London and Birmingham, 175 ; ditto 321. Shares,
58,- ditto New ditto, 294 ; London and Brighton, 354.
LIVERPOOL COTTON MARKET, MARCH 28.
Middling and inferior sorts of American Cotton were
rather lower, but other descriptions remained unchanged.
The sales consisted of 500 Surat at 34 to 4i ; 30 Maran-
ham at 6d. • 40 Pernams, 6-k to 7 ; 40 Bahia, 6} ; 120
Egyptian, ; and 2770mericans, 44 to 6f ; being a
total of 3500 bales.

MANCHESTER STOCK EXCHANGE, MARCH 28, 1842.—
We have very little doing to day. Manchester and Bir-
mingham, 274 ; Leeds, Quarters, 4# ex. dir. ; Bank of
Manchester, 3/. 3s. 9d.

LLOYD'S SHIPPING-(THIS DAY.)

LONDON, MARCH 29.--W Ind this clay at noon N.W.
DEAL, MARCH 28.—Wind S.W., moderate.—Arrd.
Florence, Davis. Madeira ; Maria, Amsterdam, for Su-
rinam. Arrived from the River , Africanus, for Africa ;
Sophia, C. C. C. Medusa, for Sydney.
RANSC ATE, MARCH 26.—Arrd. Adonis, London for
Newport, with damage,
CowEs, MARCH 28.—Arrd. Moslem, New Orleans.
PLYMOUTH, MARCH 28.—Wind W. S. W.—Arrd.
Star of the West, Demerara.
FALMOUTH, MARCH 27.—Wind N.W. to W.SW.—
Arrd. Lyra Packet, Vera Cruz, sailed 3d ult., Tampico
11th, and HaTannah 20th, with 280,000 dollars on
freight ; Montrose steamer, Southampton, fur Vigo. Ar-
rived in the Humber, 28th, William Lee., Calcutta.
LIVERPOOL, MARCH 28.—Wind fresh.—Arrd. Ulver-
stone, Smith, Bombay ; Philips, Rimmer, Lima, sailed
Dec. 21 ; Blucker, Laguna, sailed Jan. 26 ; Bonanza ;
Hodgson, Buenos Ayres ; Amelia, Alexander, Port
Cabello ; William Guthrie and Glenview, New Orleans;
Superb, Stewart, and Alabahma, Wood, Mobile ; Henry
Hood, Scott, Savannah ; NCirmandie, • Spalding, New
York, sailed —; George Washington, New Nork. A
barque, with " Liverpool" on her stern, very light,
painted yellow inside, and yellow boats, a woman's bust
head, painted skyblue, painted ports, flush deck, appa-
rently about 300 tons, not coppered, was seen in distress,
13th inst. in lat. 42,1un. 39, by the Amelia, arrived here from
Port Cabello, which remained by her until the following
morning, when the wind, having come round to the
N. W., the barque steered to the southward, supposed
intended making one of the western islands.
CORK, MARCH 26.—Arrd. Comet, Gilpin, St. John's,
New Brunswick. Arrd. off. Silksworth, Meldrum,
Sierra Leone, and Aid, for Liverpool. The Simeon
Hardy, Forsyth, arrd. here from Barbadoes, encountered
very heavy gales from S.W. to N.W., 10th and 12th
inst., and lost sails, &c.

BRIDLINGTON, MARCH 27.—The Vintage, of Leith,
has been towed in here, having been fallen in with aban-
doned, by the Union, arrd. here from London.
StrallajruLTAß, ND'MARCH 317.—51 d. Symmetry, Quebec.
Y MARCH 28.—The Mariner, Man of Ply-
mouth, has been assisted into the roads, having been in
contact with the Newark light, and received damage in
her hull. _ _

NEWHAVEN, MARCR 28.—The John and Eliza, from
London to Cowes and Shoreham, is ashore near Beachy
Head, and expected to become a wreck.

THE MARKETS.--(THIS DAY.)
TEA MARKET.

A fair businesss was transacted in Green Tea, and
stiffer rates were paid, but Black Tea moved off slowly
on former terms. Company's Congou Is. 11d. cash.
TALLOW MARKET.

Prices are looking downward, —With few buyeri.
Yellow Candle 475. 3d. to 475. 6d. on the spot, and
48s. 6d. for delivery.

OILS.

The demand was extremely dull, and prices were
barely sustained. Cod Oil, 281. 10s. per tun.
WHITECHAPEL HAY MARKET.

The supply of Hay and Clover was good, with a
middling demand for all descriptions. Of Straw the
supply was moderate, and the trade good. Clover,
21. 10s. to 5/. Bs.; Hay, 21. to 41.45.; Straw, 11.12. to 11. las.

THE FUNERAL OF THE LATE
EARL OF MUNSTER.

At eight o'clock this morning the remains of this
lamented Nobleman (enclosed in three coffins„ the outer
one composed of the best Spanish mahogany, covered
with rich crimson Genoa velvet, thickly studded with
gold ornaments), were removed to the hearse, which was
drawn by six horses. When all the arrangements were
completed, at tell minutes past eight, the procession
moved forward in the following order :—The hearse,
with armorial bearings on each side, three mourning
coaches, each drawn by four horses, containing the rela-
tives and immediate friends of the deceased, seven private
carriages, amongst which were those of her Majesty the
Queen Dowager,. and those of their Royal Hignesses the
Dukes of Cambridge and Sus e; the carriages of the
late Earl and 1)r. Chambers. The Earl of Munster,
Lords Adolphus and Frederick Fitzclarence,accornpanied
the mournful procession, which proceeded across Bel-
grave-square, through Wilton-crescent into Knights-
bridl,Y.e on the high road to Hampton, where the mortal
remains of the deceased Peer will be interred in a vault
under the church at noon to-day.

OLYMPIC THEATRE.
The new campain at this pretty theatre was com-
menced last night in the most auspicious manner. Per-
haps there never was collected a better adapted company,
twer—w;hich by the bye was
or one composed of persons moreaorrtettvheiNed:yllfroefmrforoyrevivyilslinofg
to play up to each other, than it has been the good for-
tune and good taste of Mr. Wild to bring together. He
has produced for the present season several novelties, of
Allloownecdrieffby's
arc which
htiimngou tcrhoheuasbr
lveesast.o is the leastvpocieheneese,
This
from the
pen of Mark Lemon.
aadnicilrea%helry
inexhaustible sustainedtroiarl,, p
caaaetdfountain
pethroughout,ter,,
pr
gin
8,
The great novelty of the night, however, was a very
heterogeneous production of the same author's, entitled
Whittingham and his. Cat. The story on which it is
founded need not be repeated, and if we were disposed to
censure the extravagances with which it abounds, and
uhsehredtaitl,oowefahrabvye
laughter
epr drolleries
an
aoprpPlatiussse(i7.itrh. Wild)
it was received.
whictlitewti•ceatlhoaungs‘er to
d
thought were
our occaesriiotnic)aisllara in the tremendous
yndp

Tower,
to the public. The containing the re-
galia, ---........,
THE TowEE.—Yesterday morning, at ten o'clock,
thene wwaJsefwo,erhl.t-offi e
e
firstnumber of persons who paid for admission (6d.) to view
regalia, yesterday, was 275 ; and the ruins of the
small armouries 348. Total number of visitors, yester-
day, 623. The Arinoary ticket-office closing at four
o'clock, a great number of persons arrived subsequent
to that hour, but of course too late to view either the
in
timethe opened
Crown jewels or the ruins of the armouries. The sales
of the relics of the late destructive conflagration showed
a decided " improvement" yesterday. The number of
visitors to the ruins of the armouries for the week end-
ing Saturday last, was 548.

GRERNWICH FAIR-THE RIVER.
The weather was sufficiently propitious teinduce the
Londoners to set out for Greenwich. At an early hour
'the people began streaming down to the what& 'to em-
bark for Greenwich in the steamers—nor was the rail-
way terminus at London-bridge less crowded. There
were no fewer than 40 steamers engaged in conveying
the holiday folks to the fair. Watermen, Ito 7, black-
funnel steamers, tugs, Richmond boats, Vivids, Eclipses,
Auroras, Starlights, Moonlights, and all the other
lights, the Brides, the Fairies, and numerous others,
were all employed alike, and took down freight after
freight of lads and lasses, all bound to the same desti-
nation. Many of these had as many as 500 passengers
on board, a greater number certainly than they ought
to be allowed to carry. The steam-tugs, which
conveyed passengers to Greenwich at 4d. each,
were dreadfully of ercrowded, but the inconvenience was
forgotten in the cheapness of the fare. Those
vessels conveyed 20,000 passengers during the day be-
tween the watermen's floating pier at Greenwich, and
Nicholson's Wharf, Thames-street ; the Watermen's
steamers about 9,000 ; and numerous others about
20,000 more. The business done on the railway was
also immense, and a good many east-enders proceeded
to Greenwich by the Blackwall-railway. At five o'clock
there could not have been less than 200,000 visitors in
the town, of whom at least two-thirds were from London.
The public-houses, tea-rooms, eating-houses, and other
places, were filled to an overflow, and the streets were
also ci owded with people. The greatest hilarity
and good humour prevailed among the holiday folks,
but the state of the weather, and the dampness of the
soil in the Park was a bar to the accustomed sport of
running and rolling down One-tree hill, except to
some hardy adventurers, a few of whom suffered
for their temerity. The fair is held in the usual
place, and extends from Church-street to the Creek-
bridge, commencing with a ginger-bread stall and
ending with- the principal attractions of the place—
Richardson's theatre, under the superintendence of
Nelson Lee and Johnson, who as usual present
a motley group of bandits, counts, clowns, harlequins,
and columbines without, and a tragedy within, got up, as
far as scenery and decorations are concerned, in a very
excellent manner, and performed in twenty-one minutes,
and a pantomine, with tricks that would do credit to a
patent theatre, which is got through in half that time,
and all for the small charge of sixpence. The Crown
and Anchor booth, where the votaries of Terpsichore
may dance all day on paying one shilling for admission,
and which contains provisions and beer sufficient to
maintain an army while the fair lasts, is the largest
concern in the place, and truly it is a wonderful affair, for
no less than 400 couple can go through a country dance at
one time if they pleased ; but they only dance quadrilles
and cotillions at Greenwich. There are not so many
shows and menageries as usual, but there is no lack of
gingerbread stalls, swings, and roundabouts, for the edifi-
cation of both young and old. The police arrangements,
under the direction of Mr. Fisher, the High Constable,
and Mr. Mallalieu, the Superintendent of the .R division
of police, are excellent, and such as to ensure the safety
and comfort of all ; but the law for closing the fair and
houses of entertainment at eleven o'clock appears to be
very unpopular:

THE LATE MARQUIS OF HERT-

FORD'S WILL.

Many exaggerated and absurd statements having been
made as to the late Lord Hertford's will, we believe the
following particulars will be found more nearly correct
than anything that has yet appeared :—To his widow
the Marchioness is left 3,00C1. per annum and 20,0001.
His son, the present Lord, is left all the landed estates,
and residuary legatee, which latter gift is reckoned equi-
valent to 100,0001. at the least. The late Admiral Sir
Richard Strachan left his three daughters, then very
young, to the guardianship of Lord Hertford, and they
chiefly resided with him till their marriages ; these three
young ladies are the most prominent objects of his Lord-
ship's bounty, viz., to Charlotte, Countess Zichy, who
constantly resided with him, he has left 86,00(1. ; to
Matilda, Countess Berthold, 80,000/. ; and to Louisa,
Princess Antimo Ruffo, 40,0001. ; and to each suc-
cessively, a life interest in the villa in Regent's-
park ; which, after them, returns to his own
family. To Lady Strachan is left a life annuity
of 700 L and 10,0001. To a Mrs. Spencer, who
is, we presume, the person called in other statements
(but, we believe, erroneously) "Lady Strachan's maid,"
a life annuity of 1,000/. and 5,000/. To his Lordship's
numerous servants several sums estimated at from
16,0001. to 20,0001. To his executors 5,000/. each ; to
.Sir Horace Seymour, 8,000/. ; to Lord George Seymour,
5,00 a, ; to his cousin Captain Meynell, 4,000/. ; to Mr.
Croker, 21,000/. and his wine, which, from his Lordship's
having latterly lived so little in England, is not reckoned
at more than 500/. ; to Mr. De Horsey, 3,500/. ; to
Mr. Raikes, 2,00 a. These, we believe, are the principal
bequests ; but the codicils by whi..h they are made are
said to be near thirty in number, and liablo to various
legal questions w hich may affect and alter some of the
legacies, at least as to their amounts, and perhaps some
other testamentary papers may be yet found ; but, on the
whole, we believe the foregoing is a pretty accurate state-
ment of the affitir as it at present appears on the face of
the documents hitherto discovered.

SPORTING INTELLIGENCE
(RECEIVED THIS DAY.)

CHELTENIfAM ANNUAL STEEPLE CIIASES.

MONDAY.—The -Hat.i.icap Sweepstakes of 20 sovs.
5 ft. if declared, &c., with 50 added.

Air. nd. Dragsman, lOst 41b (Mr. Holman) 1
Mr. Waltersr nd. Merchant, 1 Ist 21b 2

Mr. Gordon, nd. Forester, 10st 41b _

10 others started.

Sweepstakes of 5 sovs. each, with 10 added, 1 Ist 71b
each, &c., the winner to be sold for 80 guinoaa, 2 miles.
Wildfire (Mr. Barker) 1

Dick Turpin
Spring Flower
Both races well contested.
EAST SUSSEX HUNT RACES.:7MoNDAY.

The Farmers' Plate, and 10 sovs. added by Captain
Green. The New Course. Heats. _ _

Mr. Craven nd. Oak Apple, 7 yrs, 12st 71b.
Lord Gage nd. Agility, 6 yrs. 12st 71b
Mr. G. Harrington nd. Louisa, aged, 12st 71b 3 3
Mr. Barchard ad. Thunderbolt, 6 yrs, 12st 71b 4 4
Mr. Verrall nd. Regulator, aged, 12st 71b

Won by three lengths.
The East Sussex Hunters's Stakes, of 3 sous. each,
with 20 added by the Town ; the second horse to re-
ceive 51. 6 Subs. Heats. The New Course. The
winner to be sold for 80/., &c.
Sir J. Longhorn nd. The Orphan, aged, 12st
Mr. Sheppard nd. Single Peeper, aged, 12st
Mr. Blencoe nd. Leopold, aged, 12st.

MONEY MARKET and CITY NEWS.

ROM WDE-MORNING PAPERS OF MB DAY.

CHRONICLE.—fie election of the Committee of
the Stock Exchange has terminated as usual in the
success of the house list. Messrs. Mercier and Mello
were chosen in the place of Mr. lichens, the Chair-
man, and of Mr. Vardon, who have retired. Mr.
Hutchison has agreed to continue as Deputy Chair-
man, and it is understood that Mr. Pearce will be
elected Chairman, in the room of Mr. Hichens. A
deputation of the Committee waited on the latter gen-
tleman, and solicited him to continue to fill the chair,
but we understand he found the duties of Chairman
so onerous that he was obliged to decline complying
with the request of the deputation. Mr. Hichens has
filled the chair, we believe, now for four years, and
been seven years a member of the Committee.
The current against the income tax does not
slacken in commercial circles ; on the contrary, we
believe, that the more it is considered the opposition
increases, although some of our City friends, who
were very much averse to it when first announced,
now say (since Sir Robert Peel made his indiscreet
and intemperate statement, that he would resign un
less his plan was adopted exactly as it stands), that it
is the best possible tax, provided it could be levied
without its inquisitorial process. These gentlemen,
we presume, are aware that the proviso is insepara-
ble from the operation of a tax on incomes, including
trades and professions. They must make up their
minds to submit, therefore, to smother their ob-
jections.

If Sir Robert Peel had held out a repeal of
the Corn-laws in one hand, and his income tax
in the other, with cheap sugar as a make-
weight, he would have been much more likely
to meet with the support of the country. The
delay that has been obtained has already acted on the
Corn Market, free wheat having advanced 2s. a
quarter, being now worth 625. The millers are in
want of stuff to grind for flour ; and, beginning to see
fresh obstacles against the speedy settlement of the
proposed changes, they have come forward as buyers
for their immediate wants. The quantity of free
wheat in the country is about 500,000 quarters.
SUN.—The amount of business transacted in the
Stock Exchange, has been extremely limited, the
attendance, on account of the holidays, being small.
The quotations were not quite so good, the Market
closing heavily. Consols left off at 894 for Money,
and 89i for the Account. Exchequer Bills 27 to
29 premium.
The quotations for Chilian and Brazilian Stocks are
about 1 per cent. lower than an Saturday, the latter
being 69 to 70, and the latter 75 to 80. The Portu-
guese Five per Cents. 34 to k, the Three per Cents.
20 to 8 ; Colombian 261 4; Mexican 424 4 ; Spanish
244 4. The price of Danish was 811 824; the Dutch
Two-and-a-Half per Cents. 52 524, the Five per
Cents. 1024 103.
The Railway Shares were flat. _Birmingham were
last quoted at 85 to 87 ; Great Western, 26 27 ; the
Half Shhres, 134 14 premium ; SoUth Western,,'
59 60; Gosport, 59 60; North Midland, 69 70; the
New Shares, 34 35 ; and Brighton, 354 354 per shale.
South Eastern and" Dover, 224 22, and Eastern
Counties, 13+ 12i discount.
Accounts from Rio Janeiro to the 14th January,
have been received via New York. The market had
been completely cleared of good coffee, at prices which
had ruled very high. The last crop had been ex-
ceedingly abundant, but owing to the long con-
tinuance of heavy rains, a very small portion of it had
arrived in merchantable condition, consequently the
scarcity and advanced rates of superior quality. The
demand for imported goods had nearly ceased, on ac-
count of the heavy stock, the principal part of which
would probably be brought to forced sales ; merchants
were therefore cautious in purchaSing, being appre-
hensive of a further decline. Exchange in England, 29d.

The method proposed to ascertain the income
arising from trades and professions under the in-
tended plan, having been published, it appears to
render it still more unpalatable. One clause in par-
ticular is received as being extremely obnoxious,
and likely, if persevered in, to raise a strong oppo-
sition to the measure generally. It is stated, that
in estimating the ,profits and gains, no reduction
shall be made on account of any annual interest, or
any annuity, or any other annual payment, payable
out of such profits or gaint, except the interest of
debts due to foreigners not resident in Great Bri-
tain, or any of her Majesty's dominions." This will
bear very hardly upon a numerous class, including
both small tradesmen and manufacturers, who
have been under the necessity of borrow-
in., part of the capital necessary for carrying
on their respective businesses, the interest upon which
can be considered as nothing but an expense of that
business, and not as forming any portion of " gains
or profits." It is also urged, that by this system the
tax will be doubly charged, the interest being rated,
first to the tradesman, and to the lender also, part of
his income being derived fronkthe employment of his
capital in this particular manner. If the principle
laid down in the regulationin question, be carried to
its full extent, the wliole trading capital of the
country will be subject to the charge of nine instead
of three per cent. Since the deduction of discount
upon bills " interest on loans will not be allowed,
neither of which can be viewed otherwise than as
a loss to the payer, thus making the amount doubly
onerous to him, as well as receiving the amount from
the capitalist also. This, too, is to be borne by the
necessitous in particular, who obliged to borrow, can
least afford the tax.