The Sun.
London, England, 1842-12-23 00:00:00

COURT CIRCULAR.

WINDSOR, THURSDAY.—The Queen and Prince
Albert enjoyed their usual morning walk, and their
Royal Highnesses the Prince of Wales and the
Princess Royal were taken an airing.
His Royal Highness Prince Albert hunted with
his harriers, attended by Major-General Wemyss,
Major-General Sir Edward Bowater, and Mr.
Anson; met at Ankerwyake, had a capital run, and
killed after forty minutes' good pace. In addition to
the Royal suite, the field consis.ed only of the neigh-
bouring yeomen and farmers.
His Grace the Duke of Wellington has taken his
departure from the Castle.

The Royal dinner party this evening is expected
to include only the members of the Royal suite.
Covers are laid for eleven.

Baron de Nieumann, the Austrian Minister, left
the residence of Sir Robert Peel at Drayton Manor,f
Staffordshire, yesterday morning, for town.
The Earl of Aberdeen arrived in town yesterday
afternoon by the London and Birmingham Railway,
from a visit to Sir Robert and Lady Peel at Drayton
Manor.

Dispatches from the Governor of the Cape of Good
Hope were received yesterday at the Colonial-office.
Lord Fitzgerald and Vesct took his departure from
Drayton Manor yesterday.
Dispatches from the Governor of Jamaica and from
the Governors of the other West India Colonies, were
received yesterday at the Colonial-office.
The Chancellor of the Exchequer arrived at his
official residence in Downing-street yesterday, from I
a visit to Sir Robert Peel. Sir Thomas Fremantle
also arrived in town yesterday from Drayton Manor.

THE INCOME•TAX,
TO THE EDITOR OF THE SUN.
siß,—Among the doubts that exist as to the ex-
emptions which should justly be allowed from assess-
ment under the Income-tax, are those which apply to
the cases of persons who have newly entered into
business since the date of the assessments, conse-
quently without any previous trading to refer back to
for average profits, and whose present success, upon
the averago of their first year, must
be rfretl spe-
culative till this year is ended. Such will tne
position of bankrupts recommencing trade in the
j3e e
present year, and whose last twelve months, or three
years, must have been losing
ones.
Your opinion upon these cases would be interesting
readers.to very many of your readers.
Your obedient and respectful,
C, . H.
Guildhall
Bristol, Dec. 21, 1842.
[A of the Income-tax Act pro-
rA clause
schedule-house ,
pro-
vides that, in cases where the trade, &C., shall have been
set up within three years, the computation shall be
made for one year, on the average of the balance of the
profits from the period of first setting up; and in
cases where the trade shall have been commenced
within the year of assessment, the computation shall
be made according to an average of such period greater
or less than one year as the case may require, and as
shall be directed by the Commissioners ; and such
statement and computation shall be made to the best of
the knowledge and belief of the person in the receipt
of the same.]

SPORTING INTELLIGENCE.
TATTERSALL'S.
The list of bets given below will sufficiently explain
the nature and extent of the business transacted yes-
terday afternoon, and save us the trouble of any comment:

DERBY.
255 to 30 agst Mr. Blakelock's A British Yeoman—t
2500 to 100 agst Colonel Peel's Murat—taken
1000 to 20 agst Duke of Grafton's;Oxygen colt—taken.
5000 to 100 ugst Col. Peel's St. Valentine—taken
500 to-10 agst Lord Chesterfield's Parthian,—taken
and afterwards offered
1000 to 16 agst Mr. Coleman's Jamal—t. and aft. off.
1000 to 13 agst Duke of Richmond's Clara colt—taken
and afterwards offered
2000 to 30 agst Lord Exeter's Lucetta colt--taken
2000 to 15 agst Mr. St. Paul's Cheviot—taken.
OAKS.
1000 to 30 agst Lord Westminster's Decoy filly—taken
THE CHESTER RACES.—The new Clerk of the Course
Topham, as
is Mr. E. W. Topham, and not Mr. T.
stated in our last.

" GARBIO46 TO Life—Some speculation has been
excited by She appearance of the above notice on the
door of a newly-elected Town Councillor, circum-
stances warranting the question whether the an.
nouncement has not an allegorical meaning, as being
applicable to more than one description of " upper
stones."—Bath Chronicle.