The Sun.
London, England, 1845-11-10 00:00:00

THE LONDON COFFEE AND EAT-
ING HOUSE KEEPERS' ASSOCIATION-PRE-
SENTATION OF PLATE TO THE LATE PRE-
SIDENT.

(ssom A CORRESPONDENT.)
On Tuesday last, the Committee of the above Aesociation,
with several friends, dined at Anderton's Hotel, Fleet-street.
Mr. Binmore, the President, took the chair; and Mr.
Conneybear officiated as his "Vice.
Ample justice having been done to a most excellent din-
ner, the cloth was removed, when the usual loyal toasts were
given and heartily responded'to.
The CHAIRMAN then rose and said, the next toast was the
one of the evening, namely, the health of their late Presi-
dent, who had not only been a very liberal donor to the
funds of their institution, but had exerted himself to the
utmost for its benefit.—(Hear.)
Drunk with three times three, amidst loud applause ; which
having subsided, the Chairman presented Mr. Kirton with
a valuable silver salver and snuff box, each bearing the
following inscription : " This silver salver and box
is presented to Mr.lWilliam Kirton, by the members of the
London Coffee and Eatinghouse-keepers' Association, as a
token of their esteem and regard for the zeal, ability, and
liberality displayed by him during the time he fulfilled the
office of Vice-President and President, and for his valuable
services upon all occasions to advance the interests of the
Association.—November, 1845."
Mr. KIRTON, in returning thanks, said he had often had to
ask for their indulgence when addressing them, but he never
needed it so much as on that occasion. He thanked them,
most sincerely for the valuable presents just handed to him
by their Chairman—valuable in themselves, and the more
so as coming from parties with whom he had been many
years associated in the good work of providing fur their less
fortunate brother tradesmen. When he first took the office
of Vice-President, he felt it was one which required part
of his time and perseverance, and he had certainly done his
best to promote the interests of their society, and which, he
was happy to say, had been sucsessful ;he d, however, to
thank not only those present, but many who were absent,
for the kind assistance which they had rendered him, and,
in fact, fur the general good feeling evinced towards him
whilst he held both offices.—(Hear, hear.) He had always
been proud to attend their meetings. He begged once more
to thank them, and in conclusion to add, that he should re-
gard their gift with the most lively feelings. He would con-
tinue his humble exertions for their society, which he trusted
would continue to flourish beyond the wishes of its most
ardent friends.—(Loud cheers.)
The healths of the Chairman, the Vice, the Committee,
Secretary, Visitors, &c., were proposed in the course of the
evening, and duly responded to.
Several excellent songs were also sung by Messrs. Hum-
phreys, Hare, Abbot, Page, &c.
The salver and snuff-box, which were manufactured by
Mr. Ive, of Cheapside, were greatly admired.

DIRECT TAXATION AND TAXA-
TION 'MONEY.
(From the Sentinel.)
In compliance with the request of numerous correspon-
dents, we purpose devoting a special article to the two sub-
jects above indicated. Itwill enable us to place the action
of the currency on productive labour in a clear light.
We hold that the revenue of a country ought to be levied
on property, and not on articles of consumption. We con-
sider that income, whether arising from wages, the profits of
trade, or professional services, should be exempt from all
fiscal contributions to the state. But since, in the present
state of Parliamentary representation, this doctrine would
assuredly be rejected by the Legislature, we must endeavour
to accomplish indirectly what is refused directly. This is to
be done through taxation-money.
The Legislature of a country always take the initiative in
the imposition of taxes; they fix the amount to be levied
within the financial year. This is their undoubted privi-
lege. But it constitutes no part of their privilege to pre-
scribe gold as the medium in which the payment is to be
made. That metal is not indigenons to our country; it is
a foreign commodity, and to compell the people to pro-
vide that which they do not possess, and which they
can only procure by giving for it an enormous amount
of time and industry, is an act of despotism for which no -
thing can be pleaded but that " such is the will of
Pharaoh."

In our view, the Government that imposes taxes ought to
furnish the material in which the taxes are to be paid. The
wooden tallies of the feudal age, and the Exchequer-bill of
modem times, are in the nature of such materials as we de-
siderate. Neither possess intrinsic value ; both are symbols ;
both are convertible into taxes, but not into the precious
metals. They are the cheap and efficient instruments in
which a Government and its subjects may settle its accounts.
If Parliament vote forty, or fifty, or a hundred millions
of taxes, just to that extent ought it to issue taxation-
notes. In such notes Government should pay its debts and
receive its credits. Both being equal in amount, the whole
circulation would annually return into the Treasury ; there
would be no deficiencies, no necessity for converting a float-
ing into a funded debt; and it is obvious, that had this sys-
tem always been acted upon, not one farthing of our national
debt could, by possibility, have existed. If we cannot alter
the past, we may, in the future, prevent any addition to the
public burdens.
But it will be objected to this system, that the taxation-
note, when compared with gold, would be depreciated.
Granted—it wouldcertainlybedepreciated but not deteriorated,
and the distinction is not verbal, but fundamental. The note
would still pass for a pound of account, and liquidate taxes to
that amount, when pleaded into the Exchepuer as a dis-
charge. It would release the indebted subject from his obli-
gation to the Crown, and that is its whole function. It has
nothing to do with the bullion merchant ; it was issued for
internal, not foreign purposes, and is strictly a fiscall not a
trading instrument. Preserving its integrity in this, its
it de-
fined character, it cannot be said to be deteriorated ; foris
assumed that Government will always take back these taxa-
tion-notes for the precise value at which it issued them.
But the question of depreciation remains. One of these
notes would not purchase 123 grains of gold, as a modern
Bank of England note will. We admit the fact. But how
does it arise? From taxation, which always reduces the pur-
chasing power of the pound; and the amount of taxation
is the precise mathematical measure of such reduction.
Now, let us assume for a moment, that our revenue was
wholly raised by direct taxation; and that it required twenty
per cent. on all the rateable property of the kingdom to pay
the amount voted by Parliament. Instead of this, how-
ever, with indirect taxation, issue taxation-notes equi-
valent to that amount. At the same time preserve the de-
nomination, in these notes, of pounds of account. They
would of course be depreciated, as compared with gold,
twenty per cent. ; or, in other words, though they were
called pounds, each of them would only be worth sixteen
shillings. But the excision of four shillings would be due to
taxation, and express it. This is the true sense in which
such notes would be depreciated, though, for fhe reasons al-
ready assigned, they would not be deteriorated.
Our intentioa was to have confined this article to an ex-
position of the principle on which taxation money rests.
But, on subsequent reflection, we deem it right to give
some illustration of the mode in which it would act. We
will take the case of absentees, who spend on the Con-
tinent the incomes they derive from British labour. Now,
suppose a fundholder in this position, and receiving
dividends to the amount of one thousand pounds.
Pay him in taxation notes. As these would be limited
to British circulation, and not be negotiable on the
Continent, the fundholder would have to apply to a
bullion merchant, who would give him for his thousand
paper pounds only eight hundred gold pounds, for the deduc-
tion of two hundred pounds, or twenty per cent. would be
just the amount the fundholder owed for his share of taxa-
tion, and which amount he would have to pay were direct
taxation levied. In this manner we should effectively lay
hold of absentees and make them contribute to the burthens
of the State, and teach ahem what the Manchester Chamber
of Commerce denies, that capital does owe allegiance to
country.

PUBLIC APPOINTMENTS.--A Parliamentary piper
has just been issued, containing a list of the new places created
and appointments made, since September, 1841. There are
24 new places in the return, which extends to 18 pages. In
the courts of equity a number of new places have been
created. It is stated that the appointment of the clerk of
emoluments, the clerks of records and writs, and taxing
masters, and of their respective clerks, took place under the
Act for abolishing certain offices of the High Court of
Chancery in England, which abolished the offices of 43 per-
sow, whose receipts from fees exceeded 77,0001. a-year.
The annual expense of the new establishment, including
gaieties, amouts to 25,611/. lls. N. In the lunacy depart-
ment several" offices were abolished. The appointments
made in the Court of Bankruptcy are given in the return,
and in respect to the appointment of 12 commissioners for
the country districts, at 1,8001. a-year each, it is stated that
the salaries were given by the Act 5 and 6 Victoria, c. 122,
which abolished the country commissioner, acting under the
old system, whose fees, including their travelling expenses.
amounted, on an average, to the annual sum of between
50,0001. and 60,0001. Since August, 1844, three offices for
the railway department of the Board of Trade have been made,
the annual expense for salaries of which is 3,600/.
JESUIT WRITERS IN AN UNIVERSITY REVIEW.—It
has long been suspected that an active correspondence has
seixtyistoefd
ob ext
foo•
re
den; Oa sncdo t t
the a n
nd
acme retsa i
onf ms
oemmeb eor ms o
thet h
fee Ul
on,
si
,Ne r-
s•
of
Magdalene College have come before the public as not un-
connected with it. We have now to sate, on the best
authority, that clear evidence has been obtained of
the circulation of period cal literature in both Uni-
versities, emanating from the Jesuit College of Stonyhurst, in
lire,Roefvoie-hwi,che(l:iltre.dTbic;kla member of one of the two
Tickle, late of Balliol College, and
others, are now members. We refer to the Oxford and
Lancashire,
Universities, and to which it as been discovered that several
fellows of i
Exeter College, Oxford, together with Lord John
Manners, Mr. Smythe, M.P. for the archiepiscopal city of
Canterbury, and Mr. Kcon, a distinguished student of
Stonvhurst, are contributors. We also hear, from a source
on which we can rely, that the cause of the Jesuits is openly
and boldly espoused in some of the common and combination
rooms of the Universities, on the part of those who have not
seceded, with Messrs. Newman, Oakeley, and Ward, from
their Protestant emoluments—" quousque tandem ?
Church and State Gazette.
SmPWRECES AND Loss Or LIFE.—On Wednes-
day, the 29th tilt., the Flora of Kirkcudbright, a coasting
vessel, coal-laden, John Jolly, master, and the Akaster of
Whitehaven, also coal-laden, William Atkinson, master, left
light
esse on nw ther
e
athveerlyatitieeravyporrtafionr the Scotch coast. A storm quickly came
Little eing
on—there was a strong wind from the south-south-west, and
;obansetretdowhayrd
driven forward, and soon after six o'clock they struck on the
rugged and dangerous Borgne coast about eight miles west-
south-west of Kirkcudbright. They were driven on and
tsh eevteeinipnett,tthhee
over some perilous reefs oc rocks, and in a little time went to
pieces. The Flora bad two men and a female passenger.
The master got on to the rocks, and by and by to the land ;
and by great exertions the other two reached the land,
though at the time they did not know but their companion
had perished. After wandering fo a while, the man and
woman, perceiving a light, got to the farm-house of Robert.
son, where they were kindly and humanely treated by Mr.
and Mrs. Smith. The alarm was given, and several persons
with lights went in search of the wreck, and, if possible, to
rescue the unfortunate seamen. After a considerable time,
the master of the Whitehaven vessel was found on tile
rocks, so feebled, benumbed, and exhausted, that without
assistance he must have perished. After the vessel got over
a reef, she fell on one side, with the mast on high rocks.
The master crept on his hands and knees on the mast, and
called on his companions to follow him ; and though they
spoke and named him, be is of opinion they did not
make the attempt. Several of the persons who went to
render assistance heard the mournful cries of the distressed,
but swing to the darkness of the night, the severity of the
storm, and the ruggedness of the shore, they could not find
them, and no doubt is entertained that they have perished.
Captain Atkinson, who was much cut and bruised, was con..
ve3-ed to Roi)erton, where he also was Imnanely sheltered
and attended to. Captain Jolly, who had been in great
danger, after wandering for some time, knew where he was,
and reached the house of his brother, when the alarm was
given, and a party went in search of the sufferers. The
female passenger was much cut and bruised; her name is
Carr. She had been at service in Whitehaven, was returning
to her widowed mother in Kirkcudbright, and the reticule
which contained her money is lost.--Dumfries Courier.

NEW UNIVERSITY MOVEMENT.
We have been favoured with the following copy of an ad-
dress to the Hebdomadal Board at Oxford, which we noticed
the week before last, and which we believe has since been
presented. We have no time for remarks on it, except to say
that it appears important, rather as indicating a defect than
as suggesting a clear remedy :
"Considerable efforts have lately been made in this country
for the diffusion of civil and spiritual knowledge, whether at
home or abroad. Schools have been instituted for the lower
and middle classes, churches built and endowed, missionary
societies established, further schools founded, as at Marl-
borough and Fleetwood, for the sons of poor clergy and
others; and again, associations for the provision of addi-
tional ministers. But between these schools on the one
hand, and on the other the ministry which requires to be
augmented, there is a chasm which needs to be filled. Our
universities take up education where our schools leave it, yet
no one can say that they have been:strengthened or extended,
whether for clergy or laity, in proportion to the growing
population of the country, its increasing empire, or deepen-
ing responsibilities.
" We are anxious to suggest, that the link which we find
thus missing in the chain of improvement should be supplied
by rendering academical education accessible to the sons of
parents whose incomes are too narrow for the scale of ex-
penditure at present prevailing among the junior mem-
bers of the University of Oxford, and that this should
be done through the addition of new departments to ex-
isting colleges, or, if necessary, by the foundation
of new collegiate bodies. We have learned, on what we
consider unquestionable information, that in such institu-
tions, if the furniture were provided by the college, and pub-
lic meals alone were permitted, to the entire exclusion of
private entertainments in the rooms of the students, the
annual college payments, for board, lodging, and tuition,
might be reduced to 601. at most, and that, if finality were
enforced as the condition of membership, the student's en-
tire expenditure might be brought within the compass of
801. yearly.
" If such a plan of improvement be entertained by the
authorities of Oxford, the details of its execution would re-
main to be considered. On these we do not venture to enter,
but desire to record our readiness, whenever the matter may
proceed further, to aid, by our personal exertions or pecuniary
contributions, in the promotion of a design which the exi-
gencies of the country so clearly seem to require.
" Sandon Ashley, R. Grosvenor, W. E. Gladstone, T. D.
Acland, Ph. Pusey, T. H. S. Sotheron, Westminster,
Caniarvon, T. D. Acland, Bart., W. Bramstone, Lincoln,
Sidney Herbert, Canning, Mahon, W. B. Baring,
J. Nichol, Judge Advocate, W. J. James, S. R. Glynne,
J. E. Denison, Wilson Patten, R. Vernon Smith, S.
Wilberforce, R. Jelf, W. W. Hale, W. Heathcote, Edward
Berens, J. Wooley, Hon. Horace Powys, W. Herbert,
Dean of Manche' ter, G. Moberley, A. C. Tait."

THE NEW GAMING ACT-RIGHT

OF HOLDERS TO RETAIN STAKES.

BIRMINGHAM, TUESDAY NIGHT.—A decision, of itself ,
unimportant as to the amount of dispute, but of the greatest
consequence to the sporting world as regards the question in-
volved, was given this day by Matthew Devonport Hill, Esq.,
Q.C., Recorder for the Borough, at the Mayor's Court. The
facts of the case are briefly these :—At the close of the past
year a wager was made between the plaintiff and a man
named Barber, to play a game at " put, the plaintiff staking
11. 55., and his opponent 11. In consequence of a dispute
having arisen in the course of the game, and Barber affirming
that he had won owing to some mistaken play on the
part of Smith, that party at once threw down the cards and
refused to play any further; at the same time denying that
he had lost the game, and asking for his money from Mr.
Chettaway, the defenda•it, who refused to give it him, but
handed it over to Barber. The consequence was that Smith
sued Barber for the 11. 55., and the case came on for trial
this day, when Mr. W. Morgan appeared for the plaintiff,
and Mr. T. Harding for the defendant.
A witness having been called by the plaintiff's attorney,
who proved that the money was paid into the defendant's
hands, in his capacity of stakeholder, while the game of cards
was playing, Mr. Hardingsaid he thought that that fact hav-
ing been admitted by the plaintiff's witnesses must put an
end to the case—to show which he would refer the Learned
Recorder to the 18th section of the Act of Parliament recently
passed, to "Amend the Law concerning Games and Wages,"
in which it was enacted, " That all contracts or agreements,
whether by parole or in writing, by way of gaming and
wagering, shall be null and void ; and that no suit shall be
brought or maintained in any Court of Law or Equity for re-
covering any sum of money or valuable thing, alleged to be
won upon any wager, or which shall have been deposited in
the hands of any person to abide the event on which any
wager shall have been made. Provided always that this
enactment shall not be deemed to apply to any subscription,
or contribution, or agreement to subscribe and contribute for,
ortoward, any plate, prize, or sum of money, to be awarded to
the winner or winners of any lawful game, sport, pastime, or
exercise." . .

The Recorder having looked over the clause and the Act
in general, expressed some surprise at the construction of it,
and said that if the Parliament were obliged to put a reason-
able construction upon all the Acts that they had passed, be
was afraid that they would not often find time for a recess.
Although the Legislature might think that by preventing
actions being brought against stakeholders they should be
putting an end to parties entrusting stakeholders with money,
he did not anticipate any such result, nor did be think that they
would retain the money for their own. use, but give it to the
parties they might deem the winner, and, of course, such a
decision would be final, as no remedy could be obtained
against the stakeholder.
After hearing Mr. Morgan, who sought to explain away
the meaning of the clause, but without effect, the Learned
Recorder, presuming that playing the game in question was
unlawfid, decided that the plaintiff must be nonsuited.—
Correspondent of Hereford Journal.

THE LOSS OF THE MARGARET.
By the Queen of Scotland steamer, which arrived early on
Wednesday from Hamburgh, having brought over the sur-
viving portion of the crew, except Captain .Rawlinson, of the
unfortunate steam-ship Margaret, we have elicited the follow-
ing particulars respecting the passengers who were lost with
the ill-fated vessel, as also some further disclosures connected
with the catastrophe :
The poor fellows who have been thus preserved, are seven
in number, comprising the chief and second mate, two sea-
men, two engineers, and an apprentice, all of whom are at
present suffering from a severe attack of illness, consequent
upon their being exposed so long to the intense cold and fury
of the storm. They state, in addition to the hasty particu-
lars which were forwarded to the owners, and which ap-
peared in this paper a few days ago, that after the storm had
somewhat abated the bodies of the whole of the passengers
were found on the deck of the cabin, where they had been
left when the crew took to the mast-head. They describe
the scene to have been one of the most heart-rending cha-
racter. Amongst the bodies were those of a fine healthy
middleaged woman and her five children; the eldest was a
girl from thirteen to fourteen years of age. It appears she
was on her way to America, to join her husband, and they
apparently had perished from the intense cold. The body of
another of the passengers, a stout young man, about thirty
years of age, was lying near the group. lie seemed to have
been a soldier, and was on his way to London to assist, so it
was understood from him, at a sugar-baker's at the east end
of the metropolis. The rest, from their look and the nature
of their dress, seemed to be Polish Jews, most of whom were
travelling jewellers. Two of their bodies were discovered in
the steward's pantry; one in a stooping position, having, it
was supposed, fallen thus in death ; and the other standing
upright, with his right arm extended, and in his hand a
prayer-book opened. Another of these poor creatures was
found dead in one of the coal-bunkers. Mr. Archbold, the
chief mate, states that several of the passengers had con-
siderable property about them. The woman was known to
have changed at Hamburgh a thousand dollar bill for cash,
which, for security, she wore inside a belt round her. Most
of the Jews bad also considerable quantities of property about
them.
The sufferings of all on board before the vessel struck,
painful as they must have been from the former description
of them, appear from the tale of the survivors to have been
much more so. As has been previously announced, the ship
was tossed about for five entire days. On the day prior to
her destruction they lost the whole of their fresh water and
provisions, with the exception of the bread, which having
been saturated with salt water and sand, was perfectly use-
less in the shape of food, and there is no doubt that they
would have all perished in the same way as the passengers, had
not one of the seamen secured a pint of brandy in a bottle in
his Guernsey, frock. During the time they were lashed in
the rigging, a period of twelve hours, the night was one of
the most tempestuous character, for, in addition to the fearful
gale, it rained, bailed, and snowed, 2nd not one ever expected
to live the night out. At the break of day, however, they
were somewhat rejoiced to find that the sea had moderated;
which enabled them to descend. As may be imagined, they
were in a pitiable state of exhaustion, scarcely able to stand.
They however rallied, and finding a piece of beef had been
washed under the bowsprit, they prepared to light a fire in
the galley—the mate finding some stray lucifer matches in
his pockets—with a view of cooking it. They got it cooked,
but the raft being ready at the same moment, and the tide
being favourable to carry it ashore, they jumped on it, and
pushed off from the ill-fated ship. The raft, however, was
knocking about for five or six hours before they effected a
landing, two of them perishing from cold and exhaustion
ere that was obtained. On reaching Norden, the British
Consul housed them at an inn, wligre food and clothing were
bountifully supplied.
Two days afterwards, having somewhat recovered, they
left Norden in a fishing boat to visit the wreck, in order if
possible to bring ashore the bodies of the passengers. Al-
though the distance was only 15 miles they were unable to
come up with the wreck until Sunday, owing to the
continuance of the storm. On arriving they found that she
remained entire, but perfectly embedded in the sands, utterly
irrecoverable. Her wooden decks had partially given way.
and portions of her cargo had floated out, but nothing was
seen of the bodies, which no doubt are buried with the ship
in the sands of the Isle of Juist. The body of the steward
Turpin was picked up, which, with the two others who had
perished on the raft, viz., Henry Heath, fireman, and James
Leaper, seaman, were interred near Norden, the funeral
being attended by the survivors and several hundreds of the
inhabitants. Turpin was an unmarried man, but was the
principal support of his mother, who is residing at Hull.
The other two have left widows and families.

The crew declare that the conduct of Captain Rawlinson,
during the severe trial was most calm, skilful, and deliberate.
For 12 hours before the steamer struck he took charge ?f
the wheel, and maintained it until it was dashed from his
hold by the seas that swept over the vessel. He still re-
mains at Norden for the purpose of protecting what portions
of the wreck may be washed up, as also to identify any of
the bodies the:passengers that may be cast ashore.

AIR CHURN. —The Farmer's Gazette gives an
account of a very curious churn invented by the Bishop
of Kildare. " Milk," it says, " essentially consists of an
oil, which in chemical language is called buterine ; of
curd, also called cassine ; and of whey, with some neutral
salts not very important. These matters are held together
by so loose a degree of affinity, that they separate
spontaneously when at rest, the oil rising to the top.
To convert this oil into butter, it is only necessary
to bring it into intimate contact with the oxygenous
portion of the atmosphere. Instead of the prevalent and
unscientific mode of effecting this by churning, his Lordship
accomplishes this measure by the more scientific and simple
manner of forcing a full current of atmospheric air through
the cream, by means of an exceedingly well-devised forcing
pump. The air passes through a glass tube connected with
the air-pump, descending nearly to the bottom of the churn.
The churn is of tin, and it fits into another tin cylinder,
provided with a funnel and stop-cock, so as to heat the
cream to the necessary temperature. The pump is worked
by means of a wince, which is not so laborious as the usual
churn. Independently of the happy application of science
to this important department of domestic economy, in a
practical point of view it is extremely valuable. The milk
is not moved by a dasher, as in the common churn ; but the
i
oxygen of the atmosphere is brought. into close contact with
the cream, so as to effect a full combination with the butyra-
ceous i
part, and to convert it all into butter. This new churn
is washed but with far greater facility than the wooden ones ' •
and the mode of warming the cream is extremely well de-
vised and simple. The butter itself is excellent; and what
constitutes perhaps the best practical criterion of its success
is, that the woman who has the management of the dairy
has given her perfect adhesion to the new churn.