The Sun.
London, England, 1842-05-13 00:00:00

INCONTE-TAX.

The following letter gives some important informa-
tion on the probable working of the Income-tax :--
Bryanstone-square, May 7, 1842.
My Dear Sir,—lf the newspapers would report
the conversations that pass in the Committee on the
Income-tax Bill, you would have had explanations of
the questions you put to me.
Ist—lf A B has 501. of income from the rent of a
house (the tax being first paid and then deducted by
the tenant), and if he has 1001. of profit from trade,
he must return his aggregate income at 1501., and pay
the tax on 100/. himself. If he should be charged for
150/., he will set off the 501. paid by the tenant.
2d—Suppose the amount of 150/. arises thus :-
1.. From the Three per Cents., £5Ol
2. From Bank shares 5O (
20 £l5O
3. From land
4. From interest of money 3O
The first tax will be deducted at the Bank of England,
the second by the Banking Company, the third by the
tenant, and-the fourth by the person who has bor-
rowed the money ; so that, in this case, the party will
not, in fact, pay any tax himself; it will, however, be
deducted from his income.

3d. All annuities of 10/., or of any amount, will The
deducted by the officers paying them ; and if the re-
cipientof the annuities has not in the aggregate, from
all sources, an income of 1501., he will get a certifi-
cate, from the Commissioners, of the amount deducted
from his annuity, interest, stock 3, and from every
other source, which will enable him to get back the
amount deducted. The inquisitorial powers, the trouble
and annoyance, are beyond conception, unless you
look at the Bill. I thought it bad, but the evils far
exceed my very worst anticipations of the matter.
The tax on annuities, on trading and professional in-
comes, &c., is so unequal and unjust, that I did not
think it possible a House of Commons, in this day,
could have been got to support it, especially fur 3 per
cent.

As far as the tax is confined to lands and houses,
the valuation for poor's-rates, already existing, would
have been sufficient, without any new inquisition ; but,
for traders, merchants, and professional men, it is
very different; and it is so contrived that, in effect,
the capital, and not the interest of the capital, is to
be charged. This is a most serious grievance. Such
an unequal tax is unworthy even of the landed gen-
tlemen's Parliament.

You will see by last night's proceedings the result
of two divisions I took. One was to estimate the in-
come to be taxed according to that of last year, and
not according to the average of the three past years.
It was supported only by 27, and opposed by 76, thus
showing only 103 out of 658 Members to attend to
so important a Bill, and only 27 to support a.
just propo-
sal so and so reasonable. The profits of trade, in
every branch, have been gradually declining during
each of the three years. In this current year, there
will be many cases in which there will be no income.
and even a positive loss ; and yet the House of Com-
mons affirms that the average of the three years' profit
is to be the rule.

In the same manner you will see that only 52
Members at a late House, supported my motion for
limiting the tax to one year, whilst 174 voted for the
three years ! Thus the affairs of the nation are left
to the few. •

I have got a clause put into the Bill to protect dll
charitable funds which were not properly protected,
especially in Scotland. You will see such a Bill—
with such extraordinary powers—as will surprise you.
But the people appear to be quite supine, and ready to
submit to anything that may be proposed.
After the exposures of bribery of last night in the
House, I see no hopes but in the complete Reform as
proposed in the plan I sent you.—Believe me, &c.,

JOSEPH HtME.
D. M'Laren, Esq., Edinburgh.

WOOLWICH—WEDNbSDAY.

—--- - -
EXPERIMENTS IN THE MA asuEs.—Yesterday morning,
shortly after nine o'clock, Captain Palliser and Captain Bassett,
with a large detachment of the Royal Artillery, attended in the
Marshes to make experiments with powerful guns against the
erection representing the side of a ship, and the coal-box for-
merly described as having been placed behind it; but, owing
to the immense number .f vessels proceeding up the river with
the flowing tide, it was fiiund impossible to commence practice
before eleven o'clock.

Previous to that hour. Lieutenant-General Lord Bloomfield,
G.C.B. and G. C.H.. Commandant of the Garrison ; Major-
General Sir Hew D. Ross, K.C. B. Deputy-Adjutant General
to the Royal Artillery ; olonel Cockburn, Colonel Paterson,
Colonel Lacy, Colonel Cleveland, Colonel R. Jones, Colonel
J. E. Jones, Assistant Adjutant-General, and Colonel
Dyneley, C.B. ; Lieutenant-Colonel Dansey, C.B. ; Lieu.
tenant-Colonel Dundee C.B. • Lieutenant-Colonel Blachley,
Lieutenant-Colonel d 'ruttenden, Lientenant-Colonel Chal-
mer, and Lieutenant-Colonel Belson ; Major Hardinge,
K. H. , Major Sandilands, Assistant-Quartermaster-General,
Brigade-Major Cuppage, Major Vaughan, and Major Hope.
and Captains Bloomfield and Grant, with a great number of
the officers of the Royal Artillery, had arrived for the purpose
of witnessing the experiments, which appear to have excited
more than ordinary interest amongst military and naval officers.
Amongst the latter present on this occasion were Admiral Sir
George Cockburn, G.C.8., First Naval Lord of the Admi-
ralty, Vice-Admiral Sir William Hall Gage, G.C. H., and
other members of the Admiralty, and a great number of officers
distinguished in the service;

Practice commenced ata range of 1,250 yards, with 68-
rounder, and 56-pounder guns ; Colonel Dundas's 110 cwt.
gut, requiring 22155. of ,powder to each charge ; and Mr.
!Cue's, 97 cwt. gun, requiring 16Ibs. of powder ; each
‘iiarge made excellent shots, but failed in . passing throtigh
the coal-box, although the iron composing the interior
portion of the case was cut for several inches *here :the
balls had struck, and where they were retained, having evi-
dently expended the greater portion of their force in passing
through the coals. This result was rendered certain by the
effect of one of the balls which had passed through the pro-
portion of the erection extending beyond the Ooal-box, driviwg
before it a solid piece of the wood twelve inches square, and
about six or seven feet in length, and ultimately passing
through a similar thickness of wood in the rear, sinking deep
into the earth composing the butt. There were other three
guns, 56-pounders respectively, of 85, 84, and 63 cwt. in
weight, each fired during the first six rounds, but they were
then discontinued, and the practice carried on with Colonel
Dundas's and Mr. Monk's guts, but they failed in destroying
the coal-box to any greater extent than has been stated.
After remaining at these guns from eleven until about three
o'clock, interrupted to a most annoying extent, Sir George
Murray, Sir William Gage, and Captain Sir Francis Collier,
Knight, C. 8., and K.C.H., Superintendent of her Majesty's
Dockyard, left the marshes, Captain Boldero, M.P., Clerk
of the Ordnance, and a great number of the officers remaining
during the time the experiments,were carried on until six
o'clock p.m. The next experiments were made with eight-
inch shells on the usual principle, but, owing to the late hour
and the interruption, only two were fired from the five-
gun battery, a distance of 950 yards, and did not produce
any effect, as one of the shells did not burst. The men
were then marched to a battery 850 yards distant, and com-
menced firing with percussion shells, the invention of Colonel
Millar, an officer of the Line. The first and second
shots exploded at the mouth of the gun ; the third having been
fired with a less charge of powder and higher degree of eleva-
tion to the gun, to satisfy Colonel Millar, who was present, it
exploded about 300 yards short of the object aimed at, proving
that the invention was of no practical benefit. As Colonel
Millar still appeared doubtful on the subject, after the fourth
shot had been fired, and the shell burst at the mouth of the
gun, scattering the fragments amongst the trees on the north-
west side, the fifth shell was emptied of its contents and fired,
and the course of the shell was easily traced, until it lodged in
the butt, above the target, owing to the previous elevation of
the gun.
THE GEYSER. STEAM-VESSEL. Admiral Sir George
Murray, Vice-Admiral Sir William H. Gage, and the Right
Hon. Henry Thomas Lowry Corry, on leaving the Marshes,
proceeded to the Dockyard, and went on board the Geyser,
where they were attended by Commander E. J. Carpenter, and
remained nearly an hour on board. An accident, nearly attended
with loss of life, occurred when taking on board Porter's anchor,
which, although not so weighty as others of similar power, by
some awkwardness in the men taking it on board, upset the
boat and precipitated five of them into the water. Three of the
men were saved by clinging to the boat, and another by swim-
ming, but one poor fellow must-have been lost, as the tide was
running strong at the time, had it not been for the intrepidity
of acting gunner, John Rodgers,. jumping in after him, and
holding him up until assistance ;via procured.

1

WHEAT, &c., - AND
ABEOAL?.
The highest quotation of white wheat, of the first
quality, at lla►nburgh is 175 rixdollars current the last,
which answers to 575. 4d. the quarter. The highest
quotation of white wheat, of the first quality, in Lon-
don is 70s. the quarter. It appears, therefore, that wheat
is 22i per cent. dearer in London than in Hamburgh.
The highest quotation of Zealand wheat of the first
quality at Amsterdam, is 350 florins the last, which is
equal to 555. 6d. the quarter ; and the highest price of
white wheat of the first quality in London being 70s. the
quarter, it follows that wheat is 23i per cent. dearer in
London than in Amsterdam.

The highest quotation of wheat of the first quality at
Stettin is $7O current the wispel of 24 scheffels, which is
equal to 475. Bd. the quarter ; and the highest quotation
of wheat in London being 70s. the quarter, it follows
that wheat is 461 per cent. dearer in London than in
Stettin ; and that with the sum of 31. 10s. a man may
buy nearly 11 bushels of wheat at Stettin, whereas with
the same sum he can buy only 8 bushels in London.
The mean or average of the prices of wheat of the first
quality at Hamburgh, Amsterdam, and Stettin is
535. 10d. the quarter, and the price of wheat of the first
quality in London being 70s. the quarter, it follows that
the price in London is 30 per cent. higher than the ave-
rage price of the three above-named places.
The present duty on the importation of foreign wheat
into England under the new Act is 13s. the quarter,
which is equal to the following rates :—To a rate of 228
per cent. on the prime cost of wheat at Hamburgh ; to
a rate of 238 per cent. on the prime cost of wheat at
Amsterdam to a rate of 27f per cent. on the prime cost
of wheat at Stettin ; and to a rate of 248 per cent. on
the mean price of the three above-named places.
The highest price of white wheat of the first quality
at Paris is 29if. per 1i hectolitre, which is equal to
435. 6d. the quarter, and the highest price of white
wheat of the first quality, in London being 70s. the
quarter, it follows that wheat is 608 per cent. dearer in
London than at Paris.

The highest price of wheaten flour of the first quality
in Paris is 58f. the 159 kilogrammes, which answers to
3Gs. sd. the English sack of 2801 b.; and the highest price
of wheaten flour of the first quality in London is 375. the
sack. It therefore appears that flour is 561 per cent.
dearer in London than in Paris; and that with the sum
of 2/. 17s. a man may buy 4381 b. of fine flour in Paris,
whereas with the same sum he can buy only 2801 b. In
London.

The price of wheaten bread of the first quality in Paris
is 33 cents. the kilogramme, which is equal to 50. for
the loaf of 41b English weight. The price of bread of
the second quality is 26 cents. the kilogramme, which is
nearly 40. the loaf of 41b. English weight.

I STRANGE -PROCEEDINGS
GLASGOW UNIVERSITY.
(From the Glasgow Argus.)
1).
The re-election of Lord Dunfermline, as `ikte,
culties in the University of Glasgow. took\Vace
Monday last, under circumstances of an extraordinary
• and unprecedented character. For the better under-,..c
standing of the curious matter we are about todlear
with, let us first state some preliminary facts.
There is an office in the University termed " Dean of
Faculties," of an honordry kind, like the Rector, and,
like him, elected every year, only the electors are the
Senate, or whole body of Professors, instead of the stu-
dents, as in the latter case. This officer possesses im-
portant powers ; he has a vote in the election of those
Professors who are nominated by the College, and he is
one of a Court, now nearly obsolete, which is authorised,
by the old charters of the University, to inspect and
ass the University accounts. As a matter of course,
the party which has so long ruled in the University
made a point of selecting a Dean to their mind—i. e. wh.o
would object to none of their purposes—but last year a
great change had come over the state of things.
It so happened, that by the institution of new Profes-
sorships, and other causes, the majority was found to
have passed from the old party in the Senate, and the
other gentlemen, although by no means agreeing on all
points, agreed in the act of electing, as Dean:of Faculties,
the Hon. Lord Dunfermline. This act was accompanied
by prOtests on the part of the Principal and others ag•ainst'
the votes of three of the Professors, who were said to
have neglected to subscribe the Confession of Faith, As
regards at least one of the gentlemen, the proceeding
was of the most frivolous and captious description.
After receiving his appointment, he went to the Presby-
tery of Edinburgh and signed the- Confession, butt
it was maintained, under some old statute, that this
ought to have been done before the Presbytery of
the bounds within which the University is situated.
Well, nothing occurred to call especially for Lord Dun-
. fermline's installation, and his year of nominal office
wore away. His Lordship, however, desired to be pre-
sent at the distribution of prizes on the 30th of April--
the day preceding the expiry of his year in office, and
expressed his wis to be installed—to which the Senate
agreed; the Principal, of course, reserving his protests.
The installation, therefore, proceeded, and would have
passed off, as it really was, very much as a matter of form,
but for the following significant occurrence. On the Pro-
fessors standing up in the usual manner to witness the
administration of the oaths, the ceremony was inter-
rupted as folrows:—
. Dr. FLEMING.—Stop ! I have now a question to put.
By an Act of Parliament the officers of the Scottish
Universities ought to have subscribed the Confession of
Faith, and to conform to the Church of Scotland.
beg to ask Lord Dunfermline if he possesses this (via-
liaation ?
Lord DUNFERMLINE..Before answering this ques-
tion, which I consider an invidious one, I beg to ask the
Senate, first, if it is a usual question; and, se'condlv, if it
is the Senate's pleasure that I shall answer it ?
A discussion ensued, in the course of which it ap-
nniveenrs f7trye, Pd
and iil
ap-
peared that the statute had never beue
hard to the honorary officers of the
Fleming was asked why he had remained silent when
Lord Stanley, Sir Robert Peel, Sir James Graham, and
others, had been installed. The Senate resolved that
Lord Dunfermline should be requested not to answer
the question. Upon proceeding to consider the form in
which the minutes should be recorded, the discussion
was renewed.
Dr. FLEMlNG—Minute the question, and that Lord
Dunfermline declines to answer it !
Another PROFESSOR—No ! Minute the question, and
that the Senate request Lord Dunfermline not to answer
it I

The Senate resolved that the minute should run in the
latter form.
Will the Universities of Scotland be pleased to ponder
over this ? Will the friends of education throughout the
country be good enough to mark well whereunto all this
tends ? Will it be observed also, in the most emphatic
manner, that the offence came, not from red-hot Non-
Intrusionists, but from one of the mouth-pieces of Prin-
cipal Macfarlan ? On the taste of such interference
it is needless to remark. Lord Dunfermline might
well term it invidious, for it is notorious that the
party who now ventured to push forward such a
question, and to revive an absoleto Act, is the very one
by which the triumphs of Toryism, by the election of
Peel, Stanley, and Graham, to an office in all respects
similar, were rung through the whole country. so
much for consistency—so much for fairness—so much
fur the real character of certain members of the Church
party, who, in their late manifestations against .Non-In-
trumunists,' affected to be free from that thirst after
priestly power with which they taxed their opponents.
We come now to the second part of our curious history.
Lord Dunfermline's year of office terminated two days
after his installation, but it has been the immemorial
practice to extend the Dean's term of office to two years,
in the same manner as the Rector's, by a pro Anna
election the second time. The protests of the Principal
too had fallen, because the three Professors formerly
objected to could not now be challenged, and the majority
in fitvour of Lord Dunfermline was augmented by
several votes, in consequence of other changes in
the Senate. No one in these circumstances en-
tertained a doubt of his Lordship's harmonious
re-election ; but mark the sequel. Little did those
confiding persons understand the length of the
line of Dr. Fleming and Principal Macfarlan. It so
happened, that, in consequence of the illness of some of
the Professors, and the absence of 'others,' those favour-
able to Lord Dunfermline, and also a majority of the
whole present, did not, at the meeting held on the 30th
of April, constitute an absolute majority of the whole
Senate, and therefore a legal quorum; and while, al-
though the rule of courtesy was to re-elect Lz,rd Dun-
fermline,—while, though they knew that his Lordship's
re-election was according to the wish of the majority of
their colleagues, absent and present,—while, though it
was also the election for which their Lord Rector
had last year given his express vote—all
nay, ten times more, availed nothing with the Very
Reverend Principal, who, with his tail, marched ofY at
the conclusion of the distribution of the prizes, and ren-
deryd a legal meeting impossible. This act, in itself so
utterly discourteous, was done, too, in the worst possible
manner. It seems it has been the invariable custom that
the Professors drink a farewell glass of wine together,
after the close of the Session, in the Senate-room. It
was quite open to the Principal, after he had done this
usual courtesy, 0 state, that he and his friends had
reasons to decline • attending any meeting on that day.
But no ! Lord Dunfermline, and all his colleagues who
did not choose to vote mith hint, had to he scouted, and,
even a glass of wine was not to be drunk. Really,
all this were not so ludicrous, it would be absoltit-ely
lamentable ; nor is it possible it can appear otherw;se, to
any one whose moral perceptions have not been de-
stroyed by familiarity with the lowest trick of party.
The deserted gentlemen called another meeting for
Monday, the 2d of May, and took care to ensure a
quorum, although several of them had in consequence to
depart from arrangements which called them to a di*,
tance from Glasgow. At the hour on Monday—still ho
Principal—no Dr. Fleming—no Dr. Hill—no nobody.
The man whom even Sir Robert Peel declared to be one
of the fittest men in the House of Commons for the dig-
nity of its President, was unworthy even of a courteous
reception from Principal Macfarlan, as the Dean of Fa-
culties in the University of Glasgow ! The election of
course proceeded, and Lord Dunfermline was unani-
mously re-elected. A few circumstances occurred at the
meeting which merit attention, both from their intrinsic
value and the lesson they read. It was moved by
Professor Ramsay, and seconded by Professor Lushing-
ton, that the thanks of the Senate be given to Lord Dun-
fermline for his refusal at last meeting to give any coun-
tenance to the attempt made to revive the enforcement
on the honorary officers of the University of the pro.
visions of an Act now in disuse ; and Dr. William
Thomson tabled some resolutions for discussion. D.e,: the
first meeting of next session, which must open tlye whole
question.
We have no remarks to add to this narrative, which
speaks for itself, farther then to deplore true lamentable
want of dignity—of anything like whit is owing to I:
University—so manifest in proceedings like these Land
to state our often-repeated conviction that neither Tory
nor Whig Government 1611 long shield from thorough
reform an Institution in which such proceedings can exist.

EXETER HALL.
This building stands on the north side of the
Strand. and is dedicated to piety and virtue. Its
architecture and materials are, therefore, of corre-
sponding holiness and worth, Staircases of highlv-
polished' marble, with bannisters of cedar, curiously
inlaid With gold, lead to the various magnificent
chambers of this magnificent structure. In one place.
we see Sidonian tapestries and hangings of Tyre—in
another the car%ings and paintings of Egypt, with
flaming carbuncles, and all the jewelled glories of the
East. Great, however, as are the material beauties of
the Hall, they are as nothing to the moral excellence
of hundreds of the pilgrims who, from all corners of
England, at times congregate, and talk and sing there.
It is at the Hall that the fireside philanthropist, the
good and easy man, for whom life has been one long
lounge on a velvet sofa—it is there that he displays
his practical benevolence, talking for hours on the
glory of shipping white pastors to Africa to baptise
the negro ; or, if the climate will not have it so, to
die there. It is at the Hall that •' inoc3.el farms," and
model morals, and model preachers, arid model mouse-
traps are deterinined upon, and all .for the civilization
and future glorification of the now benighted black.
It is from the Hall teat the doomed captain—lhe de-
voted crew, receive their sailing orders to carry bibles
down the Niger, just as fitr as Death will permit the
import. And it is from the Hall that the good and
pious, having voted a supply of religion to the black,
depart for their own comfortable homes, having, to
their exceeding content, indicated their ariatian.;:tv,
by paying a pound, singing a hymn, and—tatiing
care of themselves. It is at the Hall that. young
ladies—deep in Montgomery's Satan, and more, most
patient readers of his Luther—are taught a wholesome
and all his works. It is at the
iiil hatred
that th
e red-hot sectarian—the pulpit darling of
niiiiyteeaf.tle ,e Pope
tea-tables—denounces i
es
—denounces the enjoyments of the.
world, and, as it has been, would have this beautifill
earth clothed in. sober 'drab! It is at the Hall that •at
certain seasons Bigotry holds her witch-like sabba,ths,
and the Sinful Woman of Rome puts on her f:inest
scarlet ! Reader, pause and humble yourself At the
steps of the fabric, for Exeter Hall is an amulet about
the neck of wicked London—a pillar of camphor in.
the city of the sick !—Prineh.

The son of the celebrated Greek, Cararis, who re-
ceived his education at Paris, has just been attached to die
Greek Legation at Constantinople.