The Sun.
London, England, 1842-03-25 00:00:00

MARCH 25, 1842

THE SUN is Published EVERY MORNING at FIVE O'CLOCK, in Time for the EARLY TRAINS and TOWN DELIVERY; a SECOND EDITION (Evening Sun) is Publish
and a THIRD EDITION at SEVEN O'CLOCK, for POST, containing PARLIAMENTARY and all other NEWS in LONDON ui t• that
ADVERTISEMENTS INSERTED in ALL THE THREE PAPERS, Morning, Neon, and Night, thereby insuring a TOWN and COUNTRY CIRCULATIO2

QCOTTISH MUSIC.
On EASTER MONDAY, at the Music Hall, store-
street, at SEVEN o'Clock, Mr. WILSON will give a
Selected Entertainment, comprising many of the most popular
SONGS of his other Entertainments.
On EASTER TUESDAY, at EIGHT o'Clock, Mr.
WILSON will commence his Series cf Entertainments on
SCOTTISH MUSIC at the London Tavern, under the Pa-
tronage of the Right Hon.. the LORD MAYOR and the
LADY MAYORESS.
Programmes may be had at the Music Shops.

TID: DIRECTORS of the NEW ZEALAND
COMPAN Y hereby give notice, that Despatches having
been received from Captain A RTrt UR WAKEFIELD, R.N.
reporting that the NELSON SETTLEMENT has been suc-
cessfully planted on the South-eastern Coast of Tasman's Gulf,
Cook's Straits, New Zealand, preliminary allotments of land it.
the said Settlement are now on Sale to Intending Colonists and
others. The district is described as Containing an abundance
of good fertile land, available at once for agriculture and pas-
ture, the country being less thickly wooded than in any other
parts of New Zealand. The haven of Nelson forms a natural
basin, in which ships may be in good shelter close to the shore.
Applications from Intending Colonists, and from Persons ot
the Labouring Class desiring a Free Passage, are received
daily at the Company's House, where full information may be
obtained en application to the Seeretary.
By order of the Court,
JOHN WARD, Secretary.
New Zealand House, Broad. street-buildings,
March 24, 1842.

TORY INCOME TAX.

EXTRACTS FROM THE TIMES, 1816.
" The proceedings of last night in the House of
Commons will inform the country what is intended
should be its future condition in relation to its
inances, dating from its present era. If men do not
bestir themselves now and with rapidity, we are come
to this ominous conclusion of the late struggle that we
are to have 6,000,0001. of war taxes settled upon us
for ever in time of peace. 6,000,0001. of war taxes
did we say ? No, 60,00,0001. of one war tax, but that
more severely grinding than all the rest put together
—a tax of so searching and unpitying a nature, that
coming upon the track and heels of other taxes, it
strips us perfectly naked ; it sweeps off the productions
of industry as the caterpillar is said, in the Prophet
Joel, to clear away and destroy whatever of the fruits
of the earth God's former plagues had spared. That
which the palmer-worm hath left hath the locust eaten,
and that which the locust bath left hath the canker-
worm eaten, and that which the canker-worm hath left
hath the caterpillar eaten.' In short, we are to have a
peace income tax to the amount of half the war in-
come tax : that is to say, the agents of Government,
or their commissioners under this detested impost,
are in future to have the right of fetching up every
man in this country from his home, his barn, his
shop, his counting-house, and of demanding from him
how he lives, what profit he makes by his toil, his
trade, or profession, what allowance he assigns out of
it for the maintenance of children or parents, or other
poor relatives, what debts he has incurred with others,
or others have incurred with him. There is not,
in truth, al secret which from motives of feeling,
honour, delicacy, or convenience, a man would keep
inviolate in his own bosom, that the persons acting
under this inquisitorial process have not a right to
tear from' him. All this, we say, the
.commissioners
of income tax are still and in future to have a right
to do. As they have done it in times past, which
were times of great danger, for the sake of obtaining
10 per cent. from every man's income, they are also
to do it in times when there is no public danger, and
for the sake of obtaining only 5 per cent.: that is to
say, the impelling cause has wholly vanished; the
torture is the same, and the pecuniary result only half
in amount. The victory of Waterloo was, indeed, a
great and glorious one, few could have calculated
that these were to have een among its fruits.
" The radical and fundamental truth is, that there

ANNIJITLES.—In the AUSTRALASIAN CO-
LONIAL and GENERAL LIFE ASSURANCE
and ANNUITY COMPANY, Annuitants participate in the
Profits of the Company, and receive a rate of ANNUITY
much more favourable than can be granted by any Company
making its investments wholly in England. The Company is
enabled securely to grant these favourable terms from the ad-
vantages it possesses of investing a portion of its funds at a high
rate of Interest

DIRECTORS.
Edward Barnard, Esq. F.R. S. I C. E. Mangles, Esq.
Henry Buckle, Esq. J. B. Montefiore, Esq.
1
John Henry Capper, Esq. J. H. Ravenshaw, Esq.
Gideon Colquhou:n, jun., Esq. Sir Jas. Stirling, Capt. R.N
John Edwardes Lyall, Esq. William Walker, Esq.
. _

Messrs. Swain, Stevens, and Co.

Prospectuses, .with Tables, Forms of Proposal for the pur-
chase of an Annriity, or for making an Assurance, and every
information, may be obtained by application at the Office of the
Company, 126, Dishopsgate-street, City.
By order of the Board,
CHRISTOPHER COUSINS, Accountant.

NATIONAL LOAN FUND SOCIETY
FOR GRANTING
LIFE ASSURANCES, DEFERRED ANNUITIES, &c.
CORNHILL.
Z"rp-ital £500,000.
Empowered by Special Act of Parliament.
DIRECTORS.
T. L AMIE MURRAY, Esq., Chairman.
J. Elliotson., M. D., F. R. S. John Rawson, Esq.
John Griffit h Frith, Esq. I John Riddle Stolart, Esq.
Hunter Got •don, Esq. I Clement Tabor, Esq.
George Lot igiey, Esq. Joseph Thompson, Esq.

MR. HENRY RUSSELL, from America.—
Concert Room, London Tavern.-Mr. H. RUSSELL
has the honour to announce that he will give a VOCAL EN-
TER TAINMEN T, by general desire, in the City, at the above-
mentioned Room, on Thursday evening, March 31, on which
occasion he will repeat the Maniac, and introduce several new
corup4sitions, including the Gambler's wife.—Tickets, 3s. each,
to be had at all the principal music warehouses.

THE ROYAL POLYTECHNIC INSTITU-
TION RE-OPENS to the Public on EASTER
MONDA , and every other Day in the Week, at Ten o'Clock
A.M. New arrangements are respectfully announced. At
Twelve o'Clock the LARGEST ELEC TRIFYING MA-
CHINE yet constructed ( which can only be worked by Steam
Power) displays wonderful effects, incluaing the ELECTRIC
LIGHT, AURORA BOREALIS, &c., &c. At half-past
One o'Clock ENLARGED DISSOLVING VIEWS, with
beautiful effects, never before produced. Some of these Pic-
tures are the commencement of a Series intended to illustrate
the SCENERY of the HOLY LAND. The varied Lee..
tures, and the latest Experiments and Inventions, including
tiAGGS'S METHOD of PRINTING CALICO, &c., by
ELECTRICITY, will be continued till the close at Six o'Clock.
EVERY EVENING, except. on Saturday, open at Seven.
At Half-past Seven the COLOSSAL ELECTRIFYING
MACHINE. with Experiments. At Ten o'Clock the EN-
LARGED DISSOLVING VIEWS. Between those hours.
the most interesting Subjects of the Morning will be produced,
including the Music, part of which is composed for the Institu-
tion by Mr. Wallis, the Conductor of the Band. In addition
t'.) the admired PICTURE of CANTON, other NEW COS-
MORAMIC VIEWS will be added.—Admission, One SU-
bug. Schools Half-price.

MR. HENRY RUSSELL (from America).
Sons this day published,
THE GAMBLER'S WIFE : My Mother's Por-
trait; Emigrant's Farewell.
The Maniac ; Life on the Ocean.
Own Dear Wife ; Old English Hospitality.
The Music composed by Henry Russell.
London : Cramer and Co., 201, Regent •street, and 67,
Conduit-street.

This day, in 2 vols. Bvo., with numerous Illustrations,
THE THAMES and its TRIBUTARIES.
By CHARLES MACKAY. Esq.,
Author of "Memoirs of Popular Delusions, &e.

" This pleasant work will be reail by every reader with ex-
treme delight."—Morning Chronicle.
" A happily-conceived and well-executed book ; full of de-
lightful seenes, hallowed by history, romance, and poetry."—
Caledonian Mercury.
• Richard Bentley, New Burlington-street.
Publisher in Ordinary to her Majesty.

TO MAGISTRATES, MAGISTRATES' CLERKS,
ATTORNIES, AND OTHERS.
This day is published, Vols. 1 and 2, IL 18s., Second
Edition of

A RCHBOLD'S JUSTICE of the PEACE and
PARISH OFFICER, with the practice of Country
Attoi nies in Criminal Cases, comprising all the necessary
Forms of Commitments, Convictions, Orders, &e.
N.B. Vol. 3, title " Poor," is deferred until the alterations
in the law shall have been made.
London : Shaw and Sons, Fetter-lane.

ESTABLISHED 182.1.
riiHE LONDON MARBLE and STONE
WORKING COMPANY, are enabled with their
PATENT MACHINERY, to execute Chimney Pieces, Mo-
aliments, Tablets, Slabs for Furniture, and every description of
such Work, with an accuracy, rapidity of execution, beaut)
and durability of Polish, and reduction of cost, which cannot be
obtained elsewhere.

'1 he Public are invited to inspect their extensive SHOW.
ROOMS. containing the largest stock in this country.
The Trade supplied with every description of Rough Slab,
Blocks, or Scantlings; or Blocks sent to the Works cut to order.

Esher-street, U olywell-street, Millbank, Westminster.
Please to be accurate in copying the Address, to prevent
position, the Company having no connexion with any other
Establishment but that in Esher-street.

STAR HOTEL, SOUTHAMPTON.
CHARLES STATES begs to inform Isis
Commercial Friends and the Public that he has jointly,
with Mr. Shepherd, taken the above Hotel; and in soliciting
the support of Commercial Gentlemen wishes to express to
them his desire to afford them that accommodation which,
he trusts, will not fail to ensure their patronge and future
support.

TAMES BATEMAN begs to apprise his Friends
that he has taken that old-established Commercial House,
the HORN HOTEL, BRAINTREE, which he enters bri the sth
of Apt il. J. 8., in gratefully acknowledging the favours con-
ferred for the last six years at the Black Lion, most respectfully
solicits a continuance of the same.
Braintree, March 22, 1842.

MO CHEMISTS, DRUGGISTS, SODA
WATER MANUFACTURERS, &c.—The PATENT
improved continuous principle SODA WATER ENGINES,
by HAYWARD TYLER, and Co., Engineers, &c., 85,
Upper Whitecross-street, St. Luke's, London, Patentees and
Sole Manufacturers. These Patent Engines are warranted
superior to all others for their efficiency of action and economy.
They are better calculated for exportation than any hitherto
mannfactured. Russell's continuous principle, and every other
description of Soda Water Engines, also Bottling Machines,
Fountains, Corking Machines, Ice Machines, &c., manufac-
tured by Hayward, Tyler, and Co.—Particular attention is re-
quested to the name and address in full to prevent disap-
pointment.

TO BE SOLI), pursuant to an ORDER of the
HIGH COURT of CHANCERY, made in a Cause
of PYM and LOCKYER, with the approbation of Sir GIF-
FIN WILSON, one of the Masters of the Court, in One Lot,
on MONDAY, the 18th April next, at the Gray's Inn Coffee-
house, Holborn, at Two o'Clock precisely,
The LIFE INTEREST of a GENTLEMAN in the 26th
year of his age, in the Dividends of 3,5111. 4a. Bd. Bank Three
Pounds per Cent. Consolidated Annuities, subject to the pay-
ment of 40/. per annum thereout during the Life of a Lady in
the 59th year of her age; and also in the Dividends upon the
Stock to be purchased with any further sum hereafter to be
apportioned in respect of a Legacy of 5,0001. bequeathed by
the will of Edmund Lockyer, Esq., deceased.
Particulars and Conditions of Sale may be had gratis, at the
said Master's Chambers, Southampton-buildings, Chancery-
lane, London ; of Messrs. Whiteford and Bennett, Solicitors,
Plymouth ; of Messrs. Lockyer and Bulteel, Solicitors, Ply-
mouth ; of Mt ssrs. Poole and Gamlen, Solicitors, Gray's Inn ;
of Messrs. Sole, Solicitors, Aldermanbury ; of Messrs. Goode
and Browne, Solicitors, Bedford-row; and of 11r. Surr, Soli-
citor, Lombard-street, Lcndon.
POOLE and GAMLEN, Gray's Inn.
Dated 23d March, 1842.

THE SELF-LIGHTING SEALING-WAX
may now be bad of all respectable Stationers and Chemists.
Sold in Boxes containing 30 Sticks for Letters, er 50 for
Notes, price t:d.
Davis, Brothers, and Co., Patentees, Poultry Chambers.

ENTS LECTURES ON WATCHES AND
OTHER TIN] E-KEEPERS. —An Illustrated Abstract
from TWO LECTURES on the Construction and Manage-
rient of Chronometers, Watches, and Clocks, delivered by Mr.
DENT, in May, 1841, before the Members of the United Ser-
vice Institution has been arranged for the information of general
readers. The Pamphlet is published, by the Author, at No.
82, Strand, price One Shilling, but gratis to customers sa ap-
plication.

Patronised by her Majesty and H. R. H. Prince Albert.
DAVIS'S CELEBRATED TOOTH-BRUSHES.

DAVIS, Sponge Merchant and - Brush
A• Manufacturer, by Special Appointment to her Majesty,
his Royal Highness Prince Albert, their Graces the Dukes of
Somerset, Northumberland, Argyle, and Montrose, the Dow.
ager Duchess of Bedford, and numerous families of distinction,
33, Strand, begs to acquaint the Nobility and Gentry that he
has succeeded in constructing a Tooth-brush upon a new prin..
ciple, which for the preservation of the teeth and gums and du-
rability, excels any ever yet offered. The fastening is composed
of corded silk and India rubber, by which it is impossible for
the hairs ever to come loose in the mouth ; they are the only
kind that can be warranted from corroding ; persons frequently
get bad teeth and gums from these causes, the corrosion being
poison to the breath, and cancer to the gums. Families in town
and country supplied carriage free, with every kind of sponges,
brushes, brooms, turnery, mats, horse clothing, blankets, lea-
thers, and every requisite for the use of houses and stables, of
the very best quality at wholesale prices, 40 per cent. under any
other house in England. Families in the country can have a
list of wholesale prices by a post-paid application, 33, Strand.

39, ALBEMARLE-STREET, PICCADILLY, (directly
opposite the York Hotel), and may be had also at
76, KING NI, ILLIAM-STRT, BANK of ENGLAND.
IG HT AND HEARING. - TESTI-
MONIALS on the Messrs. S. and B. SOLOMONS'
newly-invented SPECTACLE LENSES and INVISIBLE
OPERATIVE VOICE CONDUCTOR for Deaf Persons.
" We, the undersigned, have been far some time making
use of Messrs. Solomons' newly-invented Spectacle Lenses ;
the astonishing relief they afford to imperfect vision gives
them the decided preference to every other kind of Lens
—the clearness of the transparency brings every object very
distinct, and enables individuals to view the most minute par
tide with perfect accuracy. They are particularly pleasant
by candle light, as they appear cooling to the sight, and soften
bright and brilliant lights :
James Blundell, Esq., M.D., 1, Great George-street, West-
minster.
George G. Sigmond, Esq., M.D., 24, Dover-street.
T. J. Pettigrew, Esq., Surgeon, F.R. S., Saville-row.
John Ramsbutham, Esq., M.D., Broad-street-buildings.
Anthony White, Esq., Surgeon, 3, Parliament-street.
John Hooper, Esq., Surgeon, 29, Newington-place, Kennington
Frederick Leighton, Esq., M.D., 7, Uiper Gower-street.
Messrs. Griffiths and Duncan, Surgeons, 3, Leadenhall-street.
W. Day, Esq., Surgeon, lsleworth.
T. Daldy, Esq., Surgeon, 33, New Broad-street.
R. H. Lucas, Esq., M.D., Exeter.
J. Taylor Gordon, Esq., M.D.
Wm, Bowie, Esq., M.D., Bennett-street, Bath.

C. Heywood, Esq., M.D., Blandford.
Henry Lawrence, Esq., M.D., Tenby.
Wm Jeafreson, Esq., urgeon-oculist, 21, South A udley- street.
S.D. Robinson, Esq., M.D., Cheltenham.
C. Shillito, Esq., M.D., Brighten.
William Conolly, Esq., M.D., Cheltenham.
E. H. Allnatt, Esq., M.D. Wallingford.
rh

Oring Willis, Esq. M. D., Brighton.
G. Griffiths, Esq., Esq.,
Hammersmith.
John Kenderick, Esq., Surgeon, Manchester-street, Munches

ter-square.
Charles Tunally, Esq., Surgeon, Camden-town.
H. Colebourn, Esq., Surgeon, 28, Harleyford-place, Ken-
nington.
N. M'Cann, Esq., Surgeon, 50, Parliament-street.
Samuel Banner, Esq., Surgeon, 26, Berkeley-square.
NV. Jones, Esq., Surgeon, 15, Lower Brook-street, Grosvenor-

square.
W. English, Esq., Surgeon, Denmark-hill.
A. Barklemore, Esq., Surgeon, 10, Charlotte-street, Blooms-

•
bury.
R. J. Pollock, Esq„ Surgeon, Kensington.
E. Stoddart, Esq., Surgeon, 32, Golden-square.
J. H. Walker, Surgeon, 23, Charlette.street, Bloomsbury.
C. Highars, Esq., Surgeon, 46, Davies-street, Berkeley-square
Edward Nason, Esq., Surgeon,Nuneaton, Warwickshire."
In placing the above list of Testimonials before the public,
the Messrs. Solomons, Opticians and Aurists, state that their
INVISIBLE OPERATIVE VOICE CONDUCTOR, by
which thousands of Deaf Persons have been greatly benefited,
is not larger than a seven-shilling-piece, ant, when nxen into
the cavity of the ear is soft and easy, and not more uncomfort-
able nor perceptible than having a piece of wool in its place.
By its use the faintest whisper at a public assembly is heard
with distinctness.
_Mese important new inventions are patronized by their
oppiltp:euokosrnsite the York Hotel),
Ma-
esties the King and Queen of Hanover and their Royal High-
otfheDeN,onshire and
High-
nesses the Princesses Augusta and Sophia, her Serene High-
ness the Princess Esterhazy, the Princesses Mary and Rosa,
her Grace the Duchess Dowager of Bedford, and their Graces
the
39. Archbishop
Manchester, &c. &c. eosin': of the same name.
o Albemarle-street Canterbury,g
rdosireseitralt
yhpeo s
and 76, King William-street, Bank.
In consequence of the Country, it is
necessury to state that no Travellers are employed in the above
Establishment. No connection with

is no occasion whatever for this tax during any peace,
and still less during the present peace than any
other, though we have little question that if even
the 10 per cent. were now granted there are those
who would find the means of consuming that also.
Whatever is granted will be expended, and it is only
by limiting the grants that we can curtail the expen-
diture. We have been solemnly assured again and
again that the income tax should be withdrawn at
the end of the war, and for once we had a kind of
proof of the sincerity of these professions, for at the
peace of Amiens it was abolished. On the very day
when the news arrived of the peace, Lord Sidmouth,
the Chancellor of the Exchequer, came down to the
House, and thus expressed himself:—' It is my in-
tention to propose a repeal of the tax on income. I
am desirous that the sentiments that I entertain re-
specting that measure be perfectly understood. As a
war tax, I am persuaded it was a legitimate source
of revenue ; but I have ever considered it in no other
light than as a war-tax, inapplicable to a time of
peace.'--March 29, 1802.
" Could it be believed, that a Cabinet of which the
chief member thus spoke at that time should be
almost individually the same as the Cabinet which, in
violation of its own recorded sentiments, would now
enforce this tax upon us, at a period to which it has
been declared inapplicable, and during which we have
been promised that it should not be applied, namely,
a period of peace ? Can such united inconsistency
and insincerity be mentioned without exciting the
blush of shame in those who are guilty of it ? Or, if
the tax should be relinquished at the peace of Amiens,
when Bonaparte was still young and still uncon-
quered, and France all histile and at his command,
what posiible reason can be assigned for its continu-
ance during the. present peace, when our chief and
only enemy has been condemned with shame and de-

feat to eternal obscurity, and France has been ranged
under the command of Vher legal Sovereign, our firm
and grateful ally ?
" Again, is it contended that the tax is only to be
enforced for a short time, and with a view to wind up
the arrears of the war ? What war ? what arrears?

FRANKFORT, MARCH 19.—Our fair is now very
made in good one. Large
fine woollen cloths,
Ipiuvrel'asaensdhapvreoanilriesaesdyto be
been
silks, and fashionable goods, and some other descrip-
tions of goods are quite cleared off: The number
of foreigners is very great. A fatal accident oc-
curred on the 18th, on board the Druses steam-
boat, near Ilittdorf. A leak Was sprung in the
boiler, by which means the steam and boiling water
penetrated into the machine-room unfortunately just at
at the time when all persons not on duty were assem-
bled to take some refreshment, so that many persons
were injured.—Dutch Papers, March 23.
ST. PETERSBURGH, MARCH 11.—Exehange on London.
3 months, 38 pence.-7.lpurnal de Sl.Petersburgh; Mir. 12.
.

we demand. Why, the Wit; aid butlast ii);—;;
months, and ways and means were provided during
last Session of Parliament for the war expenditure of
the whole year. Instead of arrears, therefore, there
ought to be, and must be, too, a surplusage
from the last grants. At the peace of Amiens,
indeed, at the close of a war of ten years, there
might be some imperfect settlements , to com-
p', te, some arrears to wind up, yet even then
the .:".rinister spoke with just abhorrence of continuing
the income tax ; but after a war of two months, sup-
ported by the grants of a whole year' and those of a
magnitude commensurate with the danger to which
we were exposed, what mockery is it to talk to us of
arrears and incomplete accounts !

It is clear, therefore, from obvious precedent,
by common reason, and every man's feeling and
conviction, that there is no occasion whatever for the
continuance of this singular and unparalleled im-
p.ost, and that if it is continued now, no just cause
for its abolition can ever arise : no more favour-
able than the present for its extinction, can ever
exist. The resources of France have been wasted, her
armies beaten, and her Sovereign is friendly : in an-
other year jealousies may arise—in two or three years
more France may repair her shattered fortunes and
assume a more formidable position, and there will
then be no reason for the reduction of our expendi-
ture. And another war, which shall find us already
subjected to an income tax of 5 per cent., will com-
mence its first financial operation by adding 10 per
cent. to that. But we know the will of the country
too well to suppose that it can trust to the repetition
of promises already broken. Only we must be ac
tive ; others know the disposition of the nation as well
as we, and they think to outrun us."—The Times,
Feb. 13, 1816.

" The discussion on the income tax should, in re-
gular course, take place this evening; but from the
manner in which Ministers received Mr. Baring's in-
timation that he meant to move a postponement of
that tremendous question to a more distant period,
we have little to doubt of their disposition to accede to
the proposed delay. None can deny Ministers the
praise of candour in this respect ; and we trust that
they will in the issue be found to have as little cause to
upbraid their countrymen at large with the want of
spirit. We are, indeed, ready to confess, that if the
people could be so base and abject as not now to
stir, when the consequences of this measures are so
well understood—the violation of faith under which

it is, or would be, proposed so acutely felt—they are
worthy of no better fate than to have a standing army
and an eternal income tax fastened upon them. For
our own parts, we should have thought that very
recent experience might have shown men the dread-
ful danger to be apprehended from standing armies,
the debasement they inflict on their fellow-citizens,
the miseries which they carry forth among their
neighbours, and above all the difficulty, when once
they are established, with which they are to be got
rid of. Look at that of the late French tyrant.
The merest remnant of it now existing, dissolved and
scattered over the whole of France, obliges the
allies to maintain a cordon of a hundred and fifty
thousand troops, supported by a chain of the strongest
fortresses on the confines of the country. Neither
do we blame Ministers for the share they have
taken in this precautionary measure. But while
they are at these pains to put down a standing
army abroad, let us not have one at home. Let

the painful service in which they are still engaged in
a foreign land, teach them their duty upon their own.
Let them look at the ominous inference that would
be drawn from these ostensible facts,—that while

30,000 British troops are required as our contingent
towards preventing the military Jacobins of France
from rising again to harass mankind, we have like-
wise occasion to keep 25,000 on foot in this very island,
for some similar purpose, we suppose, for no other
purpose whatever has yet been declared, or can be de-
clared. Let Ministers, we say, beware of the con-

elusions which evidently result- from these insulting
premises."—The Times, Feb. 26, 1816.
' " The Chancellor of the Exchequer, indeed, asto-
nished his hearers by an intimation that he would
yet try the measure; that the people had not so
moved against it as might have been expected, and
that time sufficient had been allowed them. Al-
most all the parts of this declaration are of the same
east as those more solemn and ancient ones by
which the people of England had been before as-
sured that with the war the income tax should
cease ; that is, they are false and unfounded. As to
the opposition which the nation is making, and has
made, to this inquisitorial measure, the fruit of it
uppearedimmediately after at the bar of the House,
in volumes of petitions from all quarters of the

,ed in Time for the AFTERNOON TRAINS
Hour.

at ONE. CHARGE.

realm, signed by thousands upon thousands of the
the most respectable names ; and with regard to the
time al owed us for resisting the income tax, when
was it known till now that the Chancellor of tho
Exchequer ever brought forward his financial
schemes at so early a period ? When was it ever
known, indeed, that he brought them forward till
after Easter ? Would he have had the people come
forth before they had been certain of his intended
violation of the promises so solemnly given, and beg
Ministers not to be treacherous, not to deceive
them.—Times, Feb. 27, 1816:
We shall conclude by extracting from Parlia-
mentary debates of the same year some account of
what passed in the House of Commons relative to the
destruction of all documents connected with the col-
lection of the income tax :

MAY 3, 1816.
" Mr. Brougham alluded to certain circular letters
which had been issued to the surveyors of the
different districts, calling upon them to transmit
copies of all the assessments to the income tax. This
hakrbeen done even so late as the 17th of April, a
month after the vote of the House had pia an end to
the very name of the tax, as it was hoped. What
could be the object of making this inquiry into the
affairs of every man after the Act had expired ? To
gratify what curiosity—in what quarter—for what
purpose—was this full. and complete copy of the
assessment of every man's income—for those were the
words of the letters—to be given ? The returns made
to London were ordered to be kept in neat books,
which were accessible, not merely to the commis-
sioners, but to every petty clerk in ofrice.
"Mr. Vansittart said, if some step of this kind
had not been taken, many irregularities must have oc-
curred in the collection of arrears.
" Mr. Brougham observed, that such could not be
the object, for it was mentioned in the circulars sent
to the collectors that the returns should be made out
with neatness .and accuracy, as they were to be kept
as records in the tax-office. Such records would
give an unfair exposure of the private circumstances
of individuals who paid the tax. He thought it unjust
to have such documents to refer to, in order to show
what such and such a man was worth at any particular
time, and he should now take 'an opportunity of
moving that directions be given to the Board of Taxes,
in order that they may take steps for the destruction
of all such records.

" Mr. Baring (now Lord Ashburton) deprecated
the preserving of the records of the assessment of the
property of individuals, as being a remnant of that in-
quisitorial measure, which the sense of the country
had destroyed."

" MAT 30, 1816.
" Mr. Brougham again alluded, to the motion of
which he had given notice relative to the destruction
of all the returns made respecting the income tax. He
understood that no objection would be made to the
motion, and that the only question was as to the mode
of collecting the papers for the purpose of destroying
them.

" Mr. Vansittart assured the House that there was
no wish to preserve the returns alluded to, and that
such directions had been given as would substantially
effect the object. A circular had been sent to the
different officers for this purpose. It was proposed to
erase the names of individuals from all returns. The
returns themselves would not be entirely destroyed,
as it was necessary to preserve an account of the sums
contributed by the different classes of the people. As
to the returns to, be made for the future, they would
be made so as to keep the names of persons out of
sight, by making the returns by numbers instead of
names.

"Mr. Brougham expressed his satisfaction at the
arrangement, particularly as to future returns ; and
adMitted the propriety of keeping an account of the
different classes of persons who paid; but he ex-
pressed his doubt as to the mode of erasure. He
thought burning the papeh would be much better,
and there was a public officer, not in very great esti-
mation, whose assistance for this purpose might be
very advantageously called in."—(A laugh.)

THE TORY 'INCOME TAX.
TO THE EDITOR OF THE SUN.
Sin,—l enclose copies of two petitions agreed to at a
Leetinpr., held at the Guildhall yesterday, over which the
Mayor presided.
The petition to the Lords was proposed by Captain
Money, a Magistrate, and seconded by Henry Willett, a
Magistrate ; that to the Queen was proposed by Joseph
Gerdart, Esq., and seconded by J. H. Gurney, Esq.,
banker ; and both were agreed to unanimously, and
have already received a great number of signatures.
Norwich, March 23, 1842. N.
" TO HER HOST GRACIOUS MAJESTY THE QUEEN.
" We, the dutiful and loyal subjects of your Majesty,
the undersigned bankers, merchants, traders, and other
inhabitants of the city of Norwich, beg leave humbly
and respectfully to represent to your Majesty, that we
have heard with great apprehension and regret that a
tax is about to be revived on the income arising from
trades and professions, and which we humbly beg leave
to state is, in the:opinion of your petitioners, most un-
just in principle, and will be found to be most oppressive
in its operation.
"That such a tax is considered by your petitioners as
only justifiable as a last resource in a, period of extreme
danger and distress, and that there is nothing in the
present state of the nation which either requires or
justifies its imposition, and they believe that if enforced,
it will be attended with the worst consequences to the
trade, agriculture, and manufactures of the kingdom.
" That many also of your petitioners have too much
reason to remember the great oppression and hardship
which attended the collection of such a tax on a former
occasion—the sufferings which from its compulsory pay-
ment it entailed on the middle classes of the community,
and the consequences which followed the unavoidable
exposure of the affairs of individuals repulsive to every
sentiment of prop.' ety and good feeling, and which your
petitioners most ht-rbly beg leave to state was utterly
contrary to the princiPles of constitutional freedom, and
the just rights and privileges of Englishmen.
" They, therefore, humbly and earnestly pray your
Majesty not to give your Royal sanction to the imposi-
tion upon your people of any tax upon income.
" And your petitioners will ever pray."
" To the Right Hon. the Lords Spiritual and Temporal
of the United Kingdom of Great Britain and Ireland,
in Parliament ar.embled;—
" The humble Petition of the undersigned Bankers, Mer-
chants, Traders, and other Inhabitants of the City of
Norwich.
" We, your petitioners, respectfully beg to call your
Lordships most serious attention to the Bill now in pro-
gress to raise the supplies by imposing a tax upon income.
" It appears to your petitioners that a tax so oppres-
sive, and so inquisitorial in its operation, ought never to
be resorted to in a free, and more particularly in a com-
mercial country, except upon the most urgent necessity,
when every other source has failed to supply the defi-
ciency of the revenue. This, we submit, is not applica-
ble to the present state of the country, no such necessity
having been shown to justit'y the imposing so vexatious
a burden upon the people, even if the necessities of
the. State required such a stringent measure as a
property tax, and your Lordships should enter-
tain that opinion. Your petitioners urge to your
Lordships in the most decided manner that the pro-
jected obnoxious measure of an income tax, if passed into
a law, would inflict the deepest injury on the industry of
those engaged in trade and commerce, and from the in-
quisitorial process adopted in levying it, would cause a
most injurious exposure of the affairs of individuals, de-
stroy that confidence which is so essential to the pros-
perity of trade, and surround our commercial transactions
with an intricate web of espionage, disgraceful to a
Government based on constitutional principles.
"We further beg to state, that to class mere income,
more especially that derived from industry and applica-
tion, with that which arises from real property, whether
in land or money, would, in the opinion of your peti-
tioners, be an act of the most wanton injustice ; the
former being subject to vicissitudes and losses which the
utmost care and circumspection can neither foresee nor
prevent, whilst the latter is based upon a solid and sub-
stantial foundation.
"For these reasons we most respectfully intreat your
Lordships to reject any Bill by which the trade and com-
merce of the country would be so deeply injured, which
it must inevitably be if so unjust and inquisitorial a men
into ,
sure should pass a law."
"-And your petitioners will ever pray."

SOLICITORS AND THE INCOME TAX.
The proposal of an income tax bids fair to rouse up
the solicitors in the metropolis and the country to an
organised effort to be freed from an oppressive impost
that has long been impatiently submitted to. In addi-
tion to the heavy stamp duty paid by solicitors, and the
serious outlay required in their education, a duty is
annually paid by them in the shape of practising certi-
ficete duty, amounting to 121. in London, and 8/. in the
country. This tax has existed for years, and though
the.other professions are exempt from any such impost,
and its injustice has been frequently exposed, yet no
movement of the profession en masse has been made
against it. The proposed income tax has again called
attention to the subject ; and will give rise, it is be-
lieved, to a general demand of exemption from this
most unjust exaction. Petitions are expected to be
fi,rwarded from all quarters, so framed, of course, as not
to touch on the policy of the proposed Government
measure. Should the-Minister be able to carry the in-
come tax, endttre un-eual certificate dt4Y be continued,
then it will follow that a professional gentleinan making
by a country practice 2001. a-year, would be paying to