The Sun.
London, England, 1842-03-23 00:00:00

MRS. TROLLOPE'S NEW NOVEL.
Just ready, in 3 vols., post Bvo.,
THE WARD OF THORPE COMBE
By Mrs. TROLLOPE.
Author of -" The Widow Barnaby," " One Fault,"-&c.
Richard Bentley, New Burlington. street.

NEW PERIODICAL WORK, BY THE AUTHOR OF
" STORIES OF WATERLOO."
In Monthly Parts (not to exceed Eighteen) Price One Shilling
each, with characteristic Engravings, by Dick Kitcat, the
First Part to appear with the Magazines at the end of March.
THE FORTUNES OF
HECTOR. O'HALLORAN,
By W. H. MAXWELL, Esq.
Author of " Stories of Waterloo," " Wild Sports of the
West," &et
Richard Bentley, New Burlington-street ;
John Cumming, Ormond quay, Dublin ;
Bell ;rid Bradfute, Edinburgh , Grapel, Liverpool.

N.linv ready, in one volume, comprising as much matter as 20 or
volumes, with 1,500 Engravings, &c., 395. bound,
mlt. BURKE'S rEERAGE
AND RARONETAGE FOR 1842;
Co: rected to the Present Time, from the Communications of

the Nobilit &c., and containing a' Supplement, with
ALL the NEW CREATIONS.
•' Mr. Burke's• Peerage and Baronetage is the most corn•
p'ete, the most convenient, and the cheapest work of the kind
ev r offered to the public."—Sun.
henry Colburn, Publisher, 13, Great Marlborough-street.

13, Great Marlborough-street
NEW WORK BY MRS. TROLLOPE.
In the APRIL NUMBER of
. _

COL BURN'S NEW MONTHLY MAGAZINE
AND. HUMORIST,
EDITED BY THOMAS HOOD, ESQ.,
IN ill be commenced a New Story by Mrs. TaoLtorz, entitled
THE BARNARYS IN AMERICA;
To be continued Monthly.

The April Number of COLBURN'S NEW MONTHLY
MAGAZINE will also comprise a variety of ankles by the
,litor, Lady Morgan, John Poole, Esq., Horace Smith, Esq.,
Laman Blanchard, Esq., Peter Priggins, and other distin-
gu,shed writers.
Orders received by all Booksellers.
Henry Colburn, Publisher, 13, Great Marlborough-street.

- THEATRE ROYAL, COVENT-GARDEN.
UNDER the MANAGEMENT of MADAME YESTRIS.

ON EASTER MONDAY. MARCH 28.
Will be repeated, in Two Acts, with additions, Milton's Masque of
COMll3.—Comes, Mr. W. Harrison; First Bac,hante, Madame
Vestris ; the Lady, Mrs. Walter Lie'; Elder Brother, Mr. J. Vitt-
inq ; Syrens, Madame Vestris and 'Miss Rainforth ; Cupid, Miss
It ,wton ; Euphrosyne, Madame Vestris; Sabrina, Miss Rainforth.
To which will be added t e Comedy of SIMPSON AN t) CO.
After which will be produced a Grind Romantic Fairy Extrava-
ganza, entitled '1 HE WHITE CAT.
_

L.. ()ors open at half past :ix, alio the Pertirmances begin at Seven.
Dre.s Boxes vs., Second Price 38. Rd ; First and Second Circles 58..
econd Friel 96. 6d. ; Pic 35., Second Price 2s ; Gallery Is. Tickets
sii.l Places for the Boxes to be taken of Mr. Grogan, at the Box-of_
re, from Ten till Four, where Season Tickets may be had upon ap..
piit-Ation. Private foxes to be had solely of Mr. Andrews, Book
se lcr, i 67, New Bond street.

THE WEATHER.—NOOI4, MARCH 22.
R )Y AL GALLERY OF SCIENCE, A DF.LArDE-STREET.
Th?rmometer... 41) Highest 46 Lowest 33
131 a-meter 30.08.—Wind N.—Freezing Point 22 Dig.

HIGH WATER AT I.ON DON BRIDGE THIS DAY.
; nning, 6 minutes after II I Evening . .42 minutes after 11.

TO CORRESPONDENTS.

We have received a number, 44 letters respecting the present
condition of the Kiik of Scotland, for some of which we
find room dicing the ensuing holidays. We regret that
the length of the debates on the Cora-laws and the Income
Tax has prevented us from publishing some valuable cor-
respondence on' several question{ of importance.

LONDON?
WEDNESDAY MORNING, MARCH 23, 1842.

It was the general opinion in the House of Commons
last night, that the Navy will owe a debt of gratitude to
Sir C. NAPIER for bringing the condition of that ser-
vice before the public. Even Lord INGESTRIE, one of
his political opponents, expressed that opinion. What-
ever else may result .from it, the public will be fully in-
formed of the mode of governing the navy,tand be made
acluainted with the opinions of those naval officers who
are the most competent judges of naval affairs.
We heard with great satisfaction that there is now
but one opinion as to the efficiency of our fleet. All the
ships which are afloat are fully manned, and never were
the supplies of stores more complete. Sir JAMES
GRAHAN showed, in reference to Lord HowE's victory,
anl in reference to Lord NELSON'S victory in 1805,
that the means of achieving them bad been prepared by
the predecessors of the Noble Lord who happened to
be at the head of the Admiralty when they were
achieved. We may extend this observation to the_pre-
sent case, and claim for the predecessors of the present
Board of Admiralty a large share of the merit of the
efficiency of the fleet. If they were wrong, as we be-
lieve they were, as to manning the ships, they were
right on other points, and have left nothing to their
successors, so far as the navy is concerned, but to boast

..0F its efficiency.
Sir CHARLES NAPIER'S first resolution, and a great
part of the debate, turned on the question of having a
naval man at the head of the Admiralty ; but there does
not seem to be much real difference of opinion on the
subject. Sir JAMES GRAHAM admitted that a naval
officer might be qualified for the post, and it can hardly
bs affirmed by his opponents that it is utterly impos-
ble—with several examples of efficient First Lords who
have never been to sea—to find a civilian fit to be the First
Lord, of the Admiralty. It might happen that, in con-
sequence of professional disputes, and professional
parties, a civilian would be the most proper person
to preside at the Board ; and it does, therefore,
seen somewhat unnecessary to tie up the discretion of
tha Crown by a positive prohibition ever to place a
civilian in that post. Sir JAMES GRAHAM, whose speech
was full of facts, had, on this point, the best of the
argument, and he both satiified the House and justified
the vote to which it came.

Sir C. NAPIER'S proposal of providing for the various
classes of artisans who are employed on board ship, by
giving them a preference in the dockyards, is not likely,
we are afraid, to give satisfaction to theusefulclasses who
are bred up in them, and look to the highest offices as their
natural promotion and reward. With an unbounded re-
spect for the navy, we cannot believe that its
merits will be enhanced in public estimation by claim-
ing a monopoly of pleasant civil occupations. Nor would
w,, advise a too frequent repetition of the demand which
as last night made un the public time. The Legisla-
ture ought not to be suffered to lose sight of the just
htims of the navy, but they ought not to be too in-
trusively urged. Sir C. NAPIER'S resolutions were ne-
gatived, but the Gallant Officer has deservedly earned
much approbation by submitting them to Parliament.

We are not surprised, but grieved to learn, that many
o the working classes rejoice in the proposed tax on
income, because they suppose it will not fall on them-
selves. They do not extend their view beyond the
immediate effects of the tax, and because it is not
actually levied on them they conclude that they will
not suffer by it. They have been more than once told
zo by Sir R. PEEL and Mr. GOULBUEN, who have ex-
pressly recommended their scheme because it falls on
property, and not onindustry. But this we repeat is a
mistake, and though the persons called on to pay the tax
in the , first instance may be the middle classes, "its
ultimate effects will be severely felt by the lowest
class in the country.
A correspondent, for example, informs us that he
'keeps two servants, and that the instant the law, im-
posing the tax is passed, he will economise by dismissing
..ne. No doubt other persons will act on the same prin-
ciple, and a very small diminution of the demand for
servants will introduce amongst them a sharpened competi-
tion for places, their wages will sink, and a reduction
el' -wages, with lessened employment for servants, will
carry distress into many a prudent and industrious

All saving is made from income, and to tax income is
to prevent saving. Every one knows that what is saved
from income, is in fact as much consumed as what is
expended ; but it is consumed by other persons than the
()water of the income, who, in the shape of interest on his
savings, reaps a profit by their labour. As saving is
lessened, the means of one man employing another is
'lessened, and there will be less employment, and of
course less wages. One man, who has to pay an income
Las, will wear fewer clothes ; there will be less work fcr
th-,. tailors. Another will insist on his wife and daughters
ping abroad less frequently; and milliners and setup-
:stresses will be less employed. A third will find it im-
.. 1-.;)ssible both to pay the tax and paint his house, and
t::2 painters will have a slack time. These are exam-
-I,Js of what will take place throughout society ; and we
cannot imagine any scheme more likely to add to our
disasters, than Sir R. PEEL'S plan to tax income, which
lessen employment, and reduce the amount of wages.
. At present it is well known that the relative advan-
tages of other countries tempts great numbers of our in-
,gt,„ious countrymen annually to emigrate, and carry
their knowledge and skill to other lands. Our paper
c:ntains an example of an Englishman establishing' an
earthenware manufacture in Spain, and then Procuring,
a law to lay a heavy duty on earthenware imported front
England. Similar facts have come to our knon ledge of
several of the American Statesi, such as Mexico, in
which Englishmen have introduced manufactures, and
have immediately obtained, to the detriment of Engl.-a:A,
a prohibition to import the same articles. Now, at pre-
. lint the rate of profit is so /ow in England, that men
. find
.it for their advantage to remove their estabiit-h-
- 14*Ittli* into other countries, A tax which will reduce ,

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