The Sun.
London, England, 1842-03-31 00:00:00

SUFFOLK-STREET GALLERY.

This place of public amusement, which is perhaps
better known as " The British Artists' Gallery," and
of which the present is the 19th annual exhibition,
has been visited during the week by a good deal of
excellent company. The exhibition contains nearly
800 pictures, amongst which may be discovered many
productions exhibiting considerable genius. There
are not many portraits this year, but the water-colour
drawings are numerous, and landscapes certainly
abound. Amongst the portraits which struck us as
being exceedingly well executed and true to life, was
a large one of " Mr. Hobler," the venerable clerk to
the Lord Mayor, No. 131, by Miss M. Drummond;
the other is a miniature likeness in water-colours
of " Miss Rainforth," by Miss E. Drummond, they
are both excellent likenesses, and we recognised
them at once without reference to the catalogue. We
carefully examined the whole collection, and we think
the best pictures will be found in the subjoined list.
First amongst Mr. Herring's pictures we may men-
tion Nos. 4, 16, 448, 521, 607, and 703, as contain-
ing a great deal of merit ; they are all painted in the
best style of that excellent artist. No. 11, by Mr. E.
Hulme, is a good painting. G. Stevens has some
very clever little. things, amongst which might be
mentioned a fine richly coloured painting, No. 55,
entitled " Rachael Ruisch forming a group of Fruit
and Flowers ;" Nos. 303 and 332, both figures
of " Italian Boys." No. 365, " The Cottage
Window," is also a very sweet painting by the
same artist. C. F. Tomkins has some good
paintings in his own peculiar style ; " Ander-
nach on the Rhine," No. 56, and " khrenbreitstein "
by that gentleman, both display much talent and
genius.. J. W. Allen has one or two excellent paint-
ings ; we would more especially direct attention to
No. 61, "A View of Leith Hill, Surrey," which is
an.exquisite production. No. 347, "Near Red Hill,
Surrey," by the same artist, is also good. No. 69,
"Hebe," by J. P. Davis, is a beautiful painting; as
is No. 77, The Rose of York," by Mr. J. J. Hill.
No. 80, " A Lane Scene,"-by J. Williams, is a sweet
little painting, and displays a good deal of genius.
No. 83, by Zeitter, is a well painted picture. No.
111, " Sty Head, Cumberland," is a very excellent'
painting by Collingwood. Hurlstone's pictures this
year are not so attractive as' they were wont to be.
We should be sorry to say that Mr. Hurlstone is re-
trogradingsin his profession, but we must confess that
there is not that sweet, truthful touch, about his paint-
ings this year which used so pre-eminently to charac-
terise them ; he• has, nevertheless, some very fine
paintings, and amongst his best we may enumerate
Nos. 113, 122, and 225. No. 140, " A River Scene,"
by J. Tennant, is a very pleasing little painting. Mr.
Wooliner has some very beautiful pictures ; they are
all in a peculiar style, and the eye involuntarily rests
upon them immediately they come within sight ;
amongst his best we reckon 148, 199, and
323, the best undoubtedly is No. 447, " Ariel,"
which displays a brilliancy and richness of colour-
ing seldom equalled; the design of the figure
also in this piece is charming. No. 152, the Por-
trait of "-A-Deer Hound with a Dead Stag" by Wood-
ward, is an excellent painting, true to nature. No.
161, " Moonlight on the Yare", by J. B. Cronie, is
very beautiful ; it is a perfect little treasure, and we
think, is not surpassed by any painting of its class in
the gallery. -No. 173, "The Pleughman's Dinner,"
by Share, is a good representation of what it is in-
tended to convey ; the figures are natural, and the
colouring is good. No. 115, " The Sisters", by Biel-
field, is a good painting. Prentis, has some excellent
little things ; Nos. 259 and 271, " Passages in
the Life of Man", are full of humour. No. 444,
" The Man and his Two Wives", is also ex-
ceedingly good; and No. 527, "Consolation," by
the same artist is a very sweet painting. No. 263,
" Mills near Yarmouth," by P. W. Elen, is alsl a
good painting. No. 312, " Windsor Castle," is a fine
mellow painting, by W. Cranbrook, and betokens
considerable genius. No. 331, "..A. View on the
Ouse, Bedford," is a sweet little landscape, by B.
Rudge ; the colour is very smoothly laid on, and this
is altogether an exceedingly pleasing picture.
" Waking Thoughts," No. 399, is a very sweet paint-
ing, by Mr. C. Doane, and is indicative of some
genius. No. 456, "A View near Lamington, Suf-
folk," by J. Barnickle, is a pretty landscape, and ex-
ceedingly well executed. Nos. 582 and 087, by Mr.
Hammerton, are very pleasing pictures ; and. two
little paintings by Miss L. Adams, Nos. 744 and 745,
are deserving of notice ; they are both of them very,
sweetly executed and display both taste and judg-
ment. On the whole, we think the exhibition this
year will lose nothing by a comparison with former
years, and; we are sure that a visit to the spot will
amply repay the visitor for the time spent in examin-
ing the works of art which hang round the rooms.

WIGNEY'S BANKRUPTCY.
BRIGHTON, WEDNESDAY.---The debts proved yes-
terday amounted to about 55,0001. and on the pre-
vious day 10,0001. being about half the amount of the
liabilities on the bank. The affairs present such a
gloomy appearance, that numbers of persons, some of
whom had came out of the country, would not prove,
fearing, that in addition to their loss, they would
eventually have to contribute to the legal expenses.
Amongst the largest amounts proved yesterday were :
Robert Mott, 12,093/., William liomford, 4,5111.,
John Pollard, 2,6541., Thomas Tillstone, 2,2841.,
Thomas West, 2,360/., Charlotte Norton, 2,9961.,
Caroline Dixie, 1,141/., Thomas Tack, 1,776/., Ga-
briel Grover, 1,204/., and fifteen other creditors,
whose claims range from 959/. to 4501.

ABSURDITIES.--It is absurd to despair when
clouds lour. We should look upward for comfort. When
the heaven over our head is dark, the earth under our
feet is sure to be darker. It is absurd to lend money to
a man whose friendship you wish to preserve. It is ab-
surd fur an infidel to tell you to abandon your Bible ; tell
him you will do so when he brings you a better book.
It is absurd to exhibit violent passion in your family.
foaming and fretting at every little annoyance that may
cross you, and, at the same time, expect them to be
placid. It is absurd, if you have half a dozen children,
all of different dispositions and capacities, to give them
all the same education, with the expectation that they
will all shine in the same sphere. It is absurd not to go
to bed when you are sleepy, because it is not a certain
hour. It is absurd to•see a man professing Christianity,
bristling up with anger twenty times a day like a hedge-
hog. It is absurd to suppose that a Leghorn hat, loaded
with flowers, will cure the headache. It is absurd to
suppose that a gold wat9h will curci the consumption.—
Boston Transcript.
A LESSON ON SLEEPING IN CRURCIL—We clip the
following from the St. John Morning News. If we might
be allowed to judge, we should say it is " not bad." " A
few years since an aged clergyman in the western part of
the province, speaking of the solemnity attached to the
ministerial office, said, that during the whole term of
forty or fifty years, that be had officiated therein, his
gravity had never but once been disturbed in the pulpit.
On one occasion he noticed a man directly before him,
over the railing of the gallery, with something in his
hand, which he soon discoVered to be a huge quid of
tobacco, just taken from his mouth. Directly below sat
a man asleep, with a mouth wide open. The man in the
gallery was intensely engaged in raising and lowering
his hand, taking an exact observation, till at last, having
got it just right, he let fall the quid, and it went plump
into the mouth of the sleeper below. The whole scene
was so indescribably ludicrous, that, for the first and last
time in the pulpit, an involuntary smile forced itself upon
the countenance of the preacher.
SACRED HARMONIC SOCIETY, EXETER HALL.—
This Society is again in the field ; another concert is
announced for Friday, April 1, on which occasion the
public will have an • opportunity of hearing Handel's
Dettingen Te Demo, now just a century old, having been
composed in 1743, and Mozart's Mass, or as the bills
call it, " Service No. 12."
THE INCOME TAX, A FACTIOUS CONTRIVANCE.--
A considerable number of persons declare that they are
ready to pay the proposed income tax, or more, to keep
out the Whigs. We know no reason why they should
not be gratified, or even allowed to pay twice as much ;
but why should they also make those pay equally who
want to get the Whigs in ? If the income tax be levied
to keep out the Whigs, the poor Whigs will have to pay
for the scourge that flogs them. What a picture of the
source and qualities of the income tax !

GREAT MARLOW.

TIRE SUN, LOI'4DON, THURSDAY MORNING, MARCH 3l, 1842.

ThE INCOME TAX.
TO IIIE EDITOR OF THE SUN:I:
SUI,—I wish to ask -you- one or two- questions
respecting the proposed incoine tax, and shall feel
grateful if you can reply to them in your valuable
journal.

Will the partner of a foreign house, who resides
here a part of the year, and occupies an office for the
mere purpose of purchasing goods for shipment to his
own house, be taxed on the profits he may ultimately
realise from his share in the results of those ship-
ments ? If so, the house had better send an agent, for
a small salary, here to make their purchases.
If this partner is to be taxed on his- share of the
business he is interested in abroad, how is he to prove
the amount of theprofits.he may have realised, since
he generally keeps no books here which can throw
any light upon the 'subject ?
Suppose his house has a large trade in the products
of 'other markets, and the profits realized on the dif-
ferent branches of business cannot be fairly appor-
tioned to each, is the partner here to be.taxed for his
income arising from business which has no connexion
with England ?
Leeds, March 29, 1842. LUBECK.
[This letter-indicates some other difficulties in the
way of Sir Robert Peel's plan of an income tax, and
points out some of the many invitations to evasion
and fraud which it holds out.—ED. Sun.]

ELECTIOI'LI'--COMMITTEES.
WIGAN.

The Committee met at the usual hour yesterday.
The class of objections on account of change of occu-
pations having been exhausted on the part of the sitting
Members, Counsel on their behalf proceeded with objec-
tions for want of qualification.

The first person objected to on this ground was John
Bart.

It appeared that the voter had originally registered
out of two houses, one of which he had subsequently
given up the possession of.
The Committee, after the case had been before them
during the whole of the day, unanimously decided that
the vote was a bad one.

Mr. Crosse, one of the sitting Members, and Mr.
Standish have been placed on an equality by this decision.

The Committee met at the usual hour yesterday.
The vote of James Curtis was objected to by Counsel
for the sitting ➢iember, on the ground of insufficiency of
value.

It was stated in evidence that the voter's rent, was 71.
a year, and the value of the premises was rated at from
8/. to 9L a year by two valuators called in opposition to
the vote.

The Committee decided that the vote was a good one.
The vote of William Hall was nest objected to by the
Counsel for the sitting Me►nber, on the grounds of non-
occupation and insufficiency of value.

It was proved in evidence that the voter had let a part
of the premises out of which he registered, and that the
part let was kept locked, and remained entirely distinct
from the house which he inhabited.

The. Committee decided that the vote was a good one.
The sitting Member still continues in a minority of one.

LLOYD'S SHIPPING.

LONDON, MARCH 30. —Wind this day south-westerly,
DEAL, MARCH 29.---Wind S.S.W.—Arrd. Mary
Gray, M•lienzie, Maulmain; Ann, Griffiths, Bombay.
Arrd. from the River Medusa, Sydney,
LIVERPOOL, MARCH 29.—Wind N.N.W.,light.---Arrd.
Margaret, Rouche. Bombay ; Black Prince, Martyn,
Africa ; Robert John, Haynes, Laguna ; Franklin,
New Orleans and Bermuda; Oakland, Barry, Savannah.
Sid. Duke of Clarence, Calcutta ; Phcenix Antigua, ;
Plymouth, Mobile. Arrd. off, Penang, China ; Nile,
Manilla ; Thalia, Bombay ; Woodstock and Adriana,
Mauritius. An outward bound barque, supposed the
Duke of Clarence is ashore on Burbo.

PORTSMQUTH, MARCH 29.—Wind W.N.W. to W.S.W.
—Arrd. her Majesty's ship Ganges, Gibraltar.
SOUTHAMPTON, MARCH `29.—Arrd. Liverpool steamer,
Gibraltar—left 17th inst., Cadiz 18, Lisbon 21, Oporto
23, and Vigo 25th.
FALMOUTH, MARCH 27.—8 y the arrival of the Lyra
packet from Mexico, it is generally reported that the
West India Company's steamer was ashore at Turks
Island.-28. Wind W.N.W. to W.S.W., stroll.. breezes.—
Arrd. Patmos, Blaksham, Aux Cayes—sld. 14th ult. ;
Nestor, Taylor, Port-au-Prince--sld. Ist ult. Sid.
Montrose steamer, Vigo. Arrd. off, Amelia, M`Gregor,
Monte Video—sld. 11th Jan., and proceeded for London;
St. Paul, Schacht, Rio, for Hamburgh.
BRISTOL, MARCH 29.—Arrd. Scio, Teasdale, Ancona.
Sid. Northerner, Boston.
SWANSEA, MARCH 28.—Arrd. Commodore, Cuba.
CARDIFF, MARCH 26.—S1d. Ancona. Gibraltar.
MILFORD, MARCH 26.—The Eliza, Bolton, from Lynn
to Drogheda, has put in here with cargo heated, and
must discharge.
SUNDERLAND, MARCH 28.—The Britannia, of Ar!-
broath, was totally wrecked on Newton Rock, on the
26th ult.—crew saved., The James and Ann, of New-
castle, also struck the rock, but came off, and proceeded
to the northward, very leaky.
VESSELS SPOKEN wrrn.—The Venture, from Calcutta,
Jan. 13, lat. 35 S., lon. 19 E. ; John Woodall, Calcutta
to London, 28th, lat. 25, lon. 4 ; Grecian, Clyde to Bom-
bay, and Emily, Guernsey to Pernambuco, 11th ult., by.
the Margaret, arrived at Liverpool ; Corsair, Liverpool
to New Orleans, 20th inst., lat. 43, lon. 27 ; James
Stewart, (whaler) 46 barrels, 11th ult., lat. 18 S., lon.
32 W., by the Black Prince, arrived at Liverpool ; Juno,
Clyde to-Newfoundland, 25th inst., lat. 51, ion. 12 ; Post-
boy, from Bristol, 24th inst., lat. 48, lon. 12 ;
Large, Jamaica to Liverpool, 14th ult., off Cape Fibroon,
Eagle, Liverpool to Savannah, sth inst., hit. 32, lon. 52 ;
Braganza, (steamer) 24th inst., in Vigo Bay, and a steam
ship bound S., private signal, red, white, and red, hori-
zontally, by the Liverpool,- (steamer) arrived at South-
ampton ; Newburgh, London to New Zealand. Bth ult.,
lat. 85, lon. 25 W. • Pasha, Monte Video to Falmouth,
10th inst., lat. 30, ion. 37 ; Phillips, Java to Liverpool,
22d, lat. 45, lon. 21, by the Amelia, arrived at Falmouth;
Helen Maria, from London, 19th inst., lat. 44, lon. 22, by
the Visitor, arrived at Falmouth.