The Liverpool Standard and General Commercial Advertiser.
Liverpool, Merseyside, England, 1854-05-16 00:00:00

.bp uttion.

MR. BYFORD will SELL by AUCTION, on
THURSDAY next, the 18th instant, at Eleven o'clock
precisely, urion the Premises, No. 58, Great Newton-street,
Brownlow.hill, by order of toe Executors of the. late Mrs.
"Inn Graham, deceased,
The Genuine and Useful HOUSEHOLD FURNITURE,
capital Eight days' Clock, by. ComiLe; Wheel Barometer,
Glass, China, Bed and 'fable Linen, a few Lots of Plate, and
other Effects
The FURNITURE of the PARLOURS comprise Maliog,any.
framed Sofas. in Hair-cloth, Sets of Chairs, in Ditto, Pem-
broke, C ird, and Snap Tables. Cabinet, Chimney Glasses, in
Mahogany and Gilt Frames, Brussels Carpets, Fenders, Fire-
irons, &C.
The BEDCHAMBERS include several Camp Beesteads, with
Chests f good seasoned Feather Beds. Mahogany
Chests of Drawers. Painted Tables and Washstands, Toilet
Ware, Bidet, Night Commode, Dressing Glasses, Imitation
Rosewood and Painted Chairs, Towel-rails, Carpets, &c.
The Kitchen and Culinary Requisites, and other effects of
Domestic utility.
May be viewed on the Morning of Sale, when Catalogues
may be had on the Premises, or at the Office of Mr. BYFORD,
Clayton-square

BY ORDER OF THE ASSIGNEES OF WILLIAM JONES, A
BPT.
TO SLATERS AND PLASTERERS AND OTHERS.
By Mr. BYFORD,
On WEDNESDAY, the 24th inst., at One o'clock in the After-
noon, at the Clarendon-rooms, South John-street. unless
previously disposed of by private treaty, subject to the con-
ditions of sale to be then produced,
ALL that MESSUAGE or DWELLING-
HOUSE, OFFICE, STABLE. and WORKSHOP, all
adjoining, situate on the west side of Shaw-street, in Everton,
near Liverpool aforesaid. The Land measures in front of
Shaw-street aforesaid and at the hack thereof on the west side
severally 27 feet, and runs in rear backwards from Shaw-
street aforesaid on the north and south sides thereof severally
113 feet 6 inches; contains in the whole 340 1-6th square
yards, or thereabouts, be the several dimensions or the total
contents a little more or less, and is boundedland on the east b
toy
Shaw-street aforesaid, on the west by belonging
William Jones, on the north by land and buildings belonging
to Mr. Falcon, and on the south by land and buildings now or
late belonging to Edward Matthews.
And also all those Four Terrace MESSDAGES or DWEL-
LING-HOUSES, situate on the east side of Haigh-street, in
Everton, near Liverpool aforesaid, and immediately at the
back of the premises hereinbefore described. The Land is
bounded on the south by premises belonging to Mr. Smith,
on the north by premises belonging to Mr. Falcon, on the
west by Haigh-street aforesaid, and on the east by land and
premises firstly hereinbefore described, and measures, on the
east and west sides thereof respectively, 27 feet, and on the
north and south sides thereof respectively 38 feet 4 inches,
and contains in the whole 115 square yards of Land, be the
same dimensions a little more or less.
The Tenure is Freehold.
A portion of the Purchase Money may remain on Mortgage
of the Premises.
For further particulars apply to WILLIAM BIRD, Fag.,
Official Ass ignee. South Castle.street or to Mr. JOHN CON
WAY, Solicitor, 58. Castle-street, Liverpool.

By Messrs. WALKER and ACKEBLEY,
'PIUS DAY (Tuesday), the 16th instant, at One o'clock in the
afternoon, at the Clarendon-rooms, in South John-street,
Liverpool,
APiece of LAND, situate on the west side of
Back Russell-street, or Russell-place, and south side of
Bartlam-street, in Liverpool, containing in front to Back
Russell-street, or Russell-place (including one-half of a
thepa
-
sage leading into a court there) 10i prds, in depth n
north and south sides severally 11 yards, and in breadth at
the back sit yards.
Together with the Four several DWELLING-HOUSES
thereon erected, Two of which front Back Russell-street, or
Russell-place, and are numbered 5 and 7 ; One fronts Bart-
lam-street, atid is numbered 12 ; and the other is in a court
at the back thereof.
The Tenure is Leasehold under the Corporation of Liver-
pool for a term of 120 years, determinable6B and 70. are now on thin being)
e decease of
three lives (two of which, aged
and the expiration of 21 years after the decease of the sur-
vivor of the said three lives, subject to the rent, coveoants,
and agreements in the original lease thereof
to M containessrs. ed
MORE-
Further particulars may be badby applying
CROFT and Sorts, Solicitors, 6, Clayton square, Liverpool.

BY ORDER OF THE DEVISEES IN TRUSTESQ OF THE LATE
JOHN BRIDGE ASPINALL,
By Mr. SYERS,
On THURSDAY, the Ist day of June next, at One o'clock in
the afternoon, at the Clarendon-rooms, South John-street,
Liverpool. in the following or such other Lots as may be
agreed upon, and subject to the conditions of sale then to
he produced,
THE following most desirable and improving
PROPERTY
Lot I. All that capital MESSUAGEor
with the STABLES and OUTBUILDINGS thereto belonging,
called "SPRINGFIELD," situate near Knotty Ash, in the
township of West Derby, near Liverpool, in the county of
Lancaster, with the extensive GARDENS, PLEASURE-
GROUNDS, and LAND belonging thereto. contain in g alto-
gether, by recent admeasurement, about 32A. la. and 13P.,
statute measure.
The House is admirably built and planned, and rep'ete
with every convenience for a large Family, and has recently,
together with the Hothouse, &c., undergone considerable
repairs.
The Garden is large, and well stocked with Fruit Trees,
and contains Hothouse and Greenhouse, and every other con-
venience for Plants, &c.
The above is in the occupation of William Steuart, Esq.,
who is a tenant from year to year. •
Also, all that pleasantly-sitnated MESSUAGE or DWELL-
ING-HOUSE, together with Three COTTAGES erected upon
and forming part of the Springfield Etta' e,and abutting upon
the Lane leading from the Prescot-road to the village of
West Derby and to Sandown-park ; together with the OUT-
BUILDINGS thereto belonging, the said Messuage being in
the occupation of Mr. Francis Reynolds, and the Cottages all
well tenanted.
Omnibuses are constantly passing to and from Liverpool,
and the 13road-green Station of the London and Northwestern
Railway is within fifteen minutes' walk.
The whole of the Land is delightfully situated, and well
adapted for Villas.
The Tenure is Copyhold under the Lord of the Manor of
West Derby, with the exception of a Small Slip of Land, or
Plantation, at the back of the Estate, which is Freehold of
Inheritance.
Lot 2.—MI that Piece of LAND, Freehold of Inheritance,
situate on the southeast side of Suffolk•street and southwest
side of Henry-streeet, in Liverpool, containing in front to
Suffolk-street 12 feet 6 inches, and running in depth back..
M
wards along Henry-street SO feet 6 inches,
tionse, and on the souafterth-
west, along the essnage, or Pweliing- herein
d-scribed as Lot 3, 60 feet 9 inches, then turning off at a right
angle and runnint
another righg towartdthanglee southweandsrunniug towardst T4' feetz inches, ththe
en
sorting
southeast a
southeast 19 feet 9 inches, then turning off at another right
angle and running northeast to the front of Henry-street 57
feet 6 inchats, with the Two MESSUAGES, COACH-HOUSE,
STABLE, and LOFT thereon erected, boulded on the south
by Suffolk-street, on the northeast by Henry-street, on the
southeast by Premises now or latethe Property of Mr. Robert
Irving, and on the southwest by the Messuage comprised in
Lot 3.
The above is in the respective occupations of Mr. Heppard,
Mr. Hallawell, and Mr. M4Millen.
Lot 3.—A1l that Piece of LAND, held under Lease from the
Corpoation of Liverol for Seventy-five Year. from theeth
day ofr August, 1534, situate on the southeast side of Suffolk-
street aforesaid, containing in front thereto and at the back
(in part along a Common Passage of 3 feet wide) severally 15
feet, and running in depth backwards on the northeast side,
along the BOMB fronting Henry-street comprised in Lot 2,
60 feet 5 inches, and on the southwest side 60 feet 5 inches;
together with the MES:_iUAGE and PREMISES erected
thereon, and with the use of the slid Common Passage.
The above is in the occupation of Mr. John Gallagher.
Lot that Piece of LAND, Freehold of Inheritance,
situate in Liverpool, and frontirts to Marble-street, Hood-
street, and Charles-street respectively, being on the south
side of Hood-street, containing in front thereto 70 feet t 9
inches, and adjoining on the west side thereof to Premises
belonging to Mr. J. REWIID6OII., Mr. Jobn Pickford, and Mr.
Lewis Heyman respectively, and on the east side to Marble-
street, and running in depth backwards from Hood-street
aforesaid, on the south side thereof, 101 feet, and on the
westlo feet, or thereabouts, and on the south, fronting to
Charles-street, 70 feet ; together with the TOBACCO MANU-
FACTORY, AI ESSUAGE, WAREHOUSE, SHOPS, and
PREMISES erected thereon, whic'i are in the respective
occupations of Mr. Barry, Mr. 131`Kinnall, Mr. Hatch, Mr.
Sayer, end Mr. Jones.
Lot 1 may be viewed on apn,lication to Messrs. LACE,
RIGGE, and Roscoe, Solicitors, Caatle-street, Liverpool ; or
to hfeltSre. FENWICK and ASPINALL, SOild101"S, 7, ENchange.
alley North, Liverpool ; and the other Lots on application to
the respective Tenants.
For further particulars and plan of the Estate npply to
Messrs. LACE, RIGGE, and ROSCOE, Solicitors,
Castle-street, Liverpool; or to
Messrs. FENWICK and ASPINALL, Solicitors,
7, Exchange-alley North, Liverpool.

e____.--2---"-'"'"'"----------
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TUESDAY MORNING, MAYI6, 1854.

THE WAR BUDGET.

Mn. GLADSTONE, on Monday last, made his
financial statement for the expenses of the war, in
an elaborate speech, which occupied thirteen
columns of the morning papers. 'ln analysing
this exposition of Ministerial views, it will not be
necessary to comment on the causes of this addi-
tional burden on the resources of the country,
because, although it is beyond a doubt that the
necessity for war is mainly, ig not solely, attri-
butable to the insincerity of the PREMIER, and the
want of union in the Cabinet, the mischief has
been done, the step has been taken, and the only
course is to unite our energies to bring it to a
successful conclusion. The CHANCELLOR of the
EXCHEQUER commenced his speech by entering
into a defence of his financial operations of last
year with reference to his attempt to reduce the
National Debt, and his reduction and subsequent
increase of the interest on Exchequer Bills. In
this he was simply plausible, for, without endea-
vouring to justify the course pursued, indeed ad-
mitting its utter failure, he called upon the house
to recollect the state of public feeling which pre-
vailed at the time the measure was proposed, and
the fact that the only opposition he encountered
was from those who considered the terms too
favourable to the fundholder. Such a justification
would be ample, if we could consider that the
Minister knew as little of diplomatic negotiations
as the rest of the public ; but since then we have
become acquainted with the private and confi-
dential correspondence, and, unless the CHAN-
CELLOR of the EXCHEQUER can plead that he was
not in the secrets of the Cabinet, the value of his
defence is altogether destroyed.
The most interesting point of his statement is
that, however, by which he proposes to raise the
ten millions which he computes to be the addi-
tional expenditure of the first year. He argues,
and perhaps very justly, that such an expense
should, as far as possible, be paid out of taxation,
without entailing it on posterity through raising
it by way of loan. In some respects, this position
is a sound one ; but as the benefits of the war,
should any arise, will be largely shared by poste-
rity, the injustice of imposing pArt of the burden
in the same direction would not' be so unjust or
impolitic as might at first sight. appear. The last
war was the most enormously expensive that this
or any country ever endured, but we have had the
advantage in `a forty years' peace, during which
Great Britain has reached the pinnacle of national
and commercial greatness. Nor has the legacy of
debt proved a very serious burden, when we take
into account the large sums which have since been
invested in foreign loans, mining, and, above all,
railway construction to the extent of three hun- ,
dred millions, in addition to which there has been
an immense increase in floating capital and that
devoted to commercial purposes. Still it is im-
possible
to predict with safety the probable dura- ,
tion of the war, or what pecuniary sacrifices may
still be requisite, and, therefore, it is prudent at
the best to defer a resort to a loan until the means
of raising the cost of taxation are exhausted. ,
With this view of the case, we can, therefore, con-
scientiously give credit to Mr. GLADSTONE for his
attempt to avoid any increase for the present of
the National Debt.
With reference to the class of taxation by which
he proposes to raise the sum required, the question
is open to more serious objection. Whatever may
be the opinions advanced for selfish purposes by
the advocates of the Manchester school, any system
of direct taxation is fraught with inequality and
consequently with injustice, because the burden is
thrown upon one class ; and another, which may
be equally well able to bear it, is left totally
exempt. In proposing, therefore, to raise two-
thirds of his demand upon the national resources
by doubling the Income-tax, Mr. GLADSTONE
makes a concession bo democracy which is un-
worthy of the high position which he assumes.
He takes great credit to himself for abstaining to
consult his own convenience by resorting to a loan.
Yet it is but the next step to depend upon an ad-
ditional Income-tax, the sole advantage of which
is the ease with which it is collected, and the
almost certainty of its yielding the estimated
amount, an advantage which might not apply to
indirect taxation, which is influenced by the extent
of consumption. It has already been shown that
it is impossible to levy direct taxation under any
system without inflicting injustice ; and even Mr.
GLADSTONE acknowledges that both Mr. PITT and
Sir ROBERT PEEL found, it utterly impracticable
even to make any distinction between incomes
derived from realised property amt those earned
by labour and intelligence. 1n numerous instances
men are earning weekly wages far beyond the
limit of taxation, and yet there are few means of
bringing them within its reach ; while others,
with annual salaries which render them liable, are
struggling to maintain a position which is indis-
pensable to their obtaining a subsistence. By any
form of income-tax, the labouring class, whose neces-
sary expenditure is far less than that of the class
above them, is altogether exempt; and yet the latter,
with impoverished means, are called upon to bear
two-thirds of the cost of the war, in addition to their
share of the enhanced value of other commodities. It
is a tax which should only be resorted to in cases of
extreme necessity ; and, though the present may
be considered an occasion to justify its imposition,
it is to be hoped that no further augmentation will
take place until all other means have been ex-
hausted. We may remark that the Income-tax
would press far more equally,
and, onsequently,
with less of injustice, if-the example of iv
Jr. PITT
were followed, and the scale were made to com-
mence on incomes of £430 a year ; and the burc!!tn
,^
would be still less felt if the tax were charged on
all the income above that amount, or, in other
words, to allow every man to deduct £6O from his
annual income, and pay the tax on the remainder.
The remaining one-third of the required ten 1
millions is to be raised by an increase of ls. per
gallon duty on Scotch spirits, Bd, per gallon on