The Liverpool Standard and General Commercial Advertiser.
Liverpool, Merseyside, England, 1833-03-22 00:00:00

LOCAL.

The worshipful the Mayor has consented to lay the first stone
of the new church in Great Howard-street, beyond the Borough
Gaol, on Monday next, the 25th, and we understand that the
procession will leave the Town-hall shortly after eleven o'clock
on that day.

THEATRICALS.—We perceive that the horses have been dis-
pensed with at the Royal Amphitheatre ; and we understand
that it is the intention of Mr. Davidge, the manager, to intro-
duce performances of the regular drama instead of them. In
cleansing the house of this, we hope that he will also remove
some other impurities which are as offensive to good taste as
they are to decoium. We now particularly allude to the double
entendres which we have heard there, and we therefore most
particularly recommend the manager to insist on his clowns
4- Saying no more than is set down for them." When he has
made and rigidly enforced this decree, we have no doubt that
the house will be supported as so good a company deserves.—
That fascinating songstress and very able actress, Mrs. Way-
lett, takes her benefit this evening. Since our last publication
we have heard her singing, and we cannot imagine any thing
more exquisitely beautiful than her " Meet me by Moonlight, '
and " Kate Learney." Her styie of singing is peculiarly her
own, in which she is without an equal. We hope that her
benefit be well attended, and that we shall, ere long, have
the picasure of announcing her return.—We understand that
Air. Miine:-, the treasuier of this theatre, and the author of va-
rious dramatic pieces, takes his first benefit in the course of
a few days, and we recommend him to the patronage of the

NEW METHOD 01' EXHIBITING MAPS.--A very ingenious
machine for exhibiting maps and plans, invented by Mr. Dea-
con, of London, has recently been Introduced in the Exchange,
looms, and at the Town-hall. The maps are made to revolve
ott a number of rollers by the action of a handle, in such a
manner that fifty or a hundred maps, when pasted together,
may be:inspected in a few Minutes. By means of this machine,
a whole Atlas of maps may be placed in a very small space
against the wall of a counting-house or library ; they may all
be kept perfectly clean, and any part of any ot them may, in a
moment, be brought to the level of the eye. In one instance
as many as seven hundred maps have been thus exhibited.

CORONER'S INQUEST.,—Yesterday an inquest was held at the
Sessions-house on the bOdy of a woman named Welsh, before
JamesXspinall, Esq. Several witnesses were examined, and
one of them, a man, named Gatney, swore that the husband of
the deceased.had acknowledged to him that he had treated her
with great violence. Several witnesses were examined; and
as the inquest was adjourned to this day we do not deem it
proper to give the particulars of the evidence pending the
inquiry.

COMMUNICATION BETWEEN LIVERPOOL AND SHEFFIELD.—A
memorial to the Postmaster-General, signed by a number of
the principal merchants of this place, praying for increased
facility in their correspondence with Liverpool. had recently
been forwarded to Mr. John Parker, and he immediately waited
upon Sir Francis Freeling, and we are happy to say his state-
ments have been eminently successful, in inducing the Post-
master-General to make such arrangements as will enable our
townsmen to obtain their Liverpool letters at nine o'clock in
the morning instead of four in the afternoon. The new arrange-
ment will commence about the 6th April.—Sheffield Courant.

LIVE!: POOL LICENSED VICTUALLERS' SOCIETY.—This Soci-
ety, which was originally formed for the purpose of opposing
" rhe Retail Beer Bill," has partially changed its character,
and its funds are now accumulating for the purpose of reliev-
ing the distressed widows and orphans of any of its members.
We have seen the second annual report of the committee,
containing the names of 113 subscribers; and we know of no
object more laudable or praiseworthy, that any class can asso-
ciate for. With great pleasure we make the following extract
from the report:—" The state of human affairs is such, as to
shield no one, however opulent, from being reduced to wretch-
edness and want; and it therefore behoves every individual
whilst ability enables him, not only to contribute to the allevi-
ation of the sufferings of others, -but especially to make a
provision for himself and offspring, it being weal known to us
all, that, "rhe many may be able to assist one, where one
cannot relieve the many.' We wish The Liverpool Licensed
Victuallers' Society every success, and we most sincerely hope,
that the infant charity will be suckled by donations from the
opulent and charitable of the other classes of this place.

A RADICAL PAUPER.—On Thursday last, a pauper, named
Joseph Newton, applied to the magistrates at the islew Bailey,
for an order to compel the overseers of Chorlton-upon-Medlock,
to relieve him; being in a state of destitution, and unable to
maintain himself by his trade of a wheelwright. He said he
had been to the select vestry, who refused to grant him any re-
lief. Mr. Scott, the overseer of the township, in answer to the
application, informed the bench that Newton was a notorious
radical, who would not work, although he was quite able to earn
his own livelihood, and who thought-he had a right to live upon
the public in idleness. As a proof of this Mr. Scott added, that
he offered to give him 40s. for repairing a mangle, which a
joiner had proffered to do for 255.; and he had given him his
choice whether he would accept this sum for the job, or one
shilling per day, payable every night until it was completed.—
He refused both offers, and on the last board day sent a note to
the vestry, couched in the following terms:—"The bread of
the needy is their life, and he that deprives them thereof is a
man- of blood."—Under these circumstances the magistrates
very properly refused to interfere, and Newton, finding he could
do no better, agreed to accept the work offered by Mr. Scott.—
..Manchester Herald.

SHOCKING ACCIDENT AT EDINBURGH.—An accident of the
most frightful nature occurred on Saturday last, at No. 16, Pi-
cardy-pace, Edinburgh, the residence of the late Lord Eldin.
His 'lordship's valuable collection of paintings have been for
some days selling off by Mr. Winstanley, who had been sent
there at great expense for the purpose ; and upon the day in
question the company, to the amount of nearly WO, were assem-
bled in the back, or principal drawing-room. A picture of Te-
niers had just been knocked down at 60 guineas, when a tre-
mendous crash was heard, and three-fourths of the floor of the
room fell with its load of persons into the back dining-room be-
neath. To all the sensation was as if the house was falling,—
The more fortunate, who were preserved on the floor remain-
ing, naturally took towards the windows, the breaking of which
acted as a powerful ventilator, and allowed the dust which rose
in one dense cloud, to escape. Had not this been effected the
consequences must have been more awful than they were, for
those who descended, and were unhurt, described the sensation
as that of immediate suffocation. The dining-room below was
locked, and contained the reliques from Herculaneum and other
curiosities of his lordship's collection. The door was burst open
from the outside by several gentlemen, and it was impossible to re-
cognize a single individual as he was got out of the room so
Compietely were they disfigured by the dust and lime. Those
who were able to move haring got out, a distressing spectacle
presented itself to such as entered to give assistance. Mr.
Alexander Smith, of Moray-place, the head of the respectable
firm of Smith and Kinnears, bankers, was found quite dead,
having, it is supposed, been crushed, by the chest of drawers
which was placed in the drawing-room to rest the exposed pic-
ture upon. Sir Archibald Campbell, of Succoth, Lord Moncrief,
Mr. IVay, Mr. Duff, Mr. Walter M'Culloch, Mr. D. Smith,
and Earl Monteath, were among those who went down, but
were only slightly injured. The others, who were more injured,
it is not .proper to name, because there are many reports in
circulation as to the extent of their bruises and effects. They
do pot exceed in number nine or ten, some of whom are cer-
tainly shockingly mutilated. The extent of Mr. Winstailley's
wounds was not accurately ascertained, but they
.are believed
not to be serious. The floor descended in one piece, or more
might have suffered.

THE AFRICAN EXPEDITION.—The John Dougan, White
master, is arrived from Africa, and brought letters from the
Liverpool mercantile expedition to the Niger, under the direc-
tion cf Mr. Richard Lander. That enterprising traveller
reached Cape Coast Castle on Sunday, the 7th of October last,
in 72 days, from Milford. The vessels had called at the Isle
de Los, Sierra Leone, and other places, for the purpose.of pro-
curing supplies of fuel for the two steamers. Several cases of
fever had occurred, but no deaths in consequence had taken
place. At Cape Coast every attention had been shown by
Governor Maclean, and the several officers there. Mr. Lan
der has been so fortunate as to procure Pascoe and the other na-
tives who had accompanied him in his perilous undertaking to
trace the mysterious Niger to its termination, and these per-
sons are to proceed with him He has also been able to engage
two individuals from the Eboe country, one of whom is the son
of a King in that district, and both of them not only speak but
read English, and must, therefore, be of great utility. The
iron steam-boat Alburka is a most useful vessel, remarkably
cool and dry, and sails exceedingly well. The expedition had
experienced very bad weather, having been six weeks in the
rainy season, with severe lightning, which run down the sides
of the Alburka into the water, the iron acting as a conductor
thereto. The ships were to sail from Cape Coast about the
middle of October, and would not stop at any place, but pro-
ceed direct up the Rio Nunez into the Niger. We are happy
to say that Mr. Lander was in excellent health, and very san-
guine of ultimate success. The next accounts must Le Lighly
interesting and are anxiously looked for,

TAXATION.

TO THE EDITOR OF THE LIVERPOOL STi)

SlR,—The repeal of taxes is at present a favou
with the public, and there are few of the multitude 0
daily presented to Parliament, that do not include a
the repeal of some one or more of the sources of public
but without reference to the national engagements 01
is pledged.
Of the existing taxes, considered more or less obi
those on houses and windows are among the most.
They are represented as being unequal in their app
oppressive on the middle classes; it therefore be
able to inquire, and give consideration to the pres
sity for their repeal.

Society, as subject to taxation, may be considered°
into three distinct classes, all differently affected bl'
cation ;—first, the wealthy, or such as are independe°
tune ;—next, the middle class, whose fortunes are note
to exempt them from either bodily or mental label
lastly, the working class, who depend wholly on their'
labour for their support. I think it must be admitted
house and window taxes are so framed as to fall but
the first of these classes,—heavily on the second,
seldom, and then only in a very slight degree, affect
The middle class, therefore, almost every where CO
the injustice they suffer from unequal contribution.
ij
The principle of taxation is considered to be found'.
general protection received proportionably by the
are taxed. The revenue is understood to be equalli
proportion to the means of each contributor, and to t 4
applied for the benefit of the whole. Let us consider
as respects the house and window taxes, this principle
applied.

That portion of society which is occupied in purso
dustry, whose means are moderate, and property gen
sonal, resides in towns or villages, where the houses.
long to those who occupy them ;—the rents paid
proportion to the cost of building them, and as their
increase in number, the scale of taxation rapidly asc
On the other hand, the expensive and splendid d"
the wealthy are their own property, built for comfort
sonal gratification, without regard to cost; they are
rarely, to be let for rent when not required for the
their owners, and when so let, it is ou such low term'
relation to their cost. A tradesman's house, which
or nine hundred pounds, will rent for £so;—it is tas'l
rate of rent, at the same per tentage with the dwellil
rich, which, not being rented, are valued for taxattj
proportion to their cost of ten or twenty thousand pol
but at low valuations, such, as it is alleged, and ju•
gards the fact, they would only bring if rented, perhl
per annum. Thus, the house that costs £BOO, rent
£7 ls. Bd. tax ; the mansion costs £20,000, valued ats
the greater the cost, the lower the rental,) pays £l4
The scale under which the tax on windows is laid
be also unequal in its application and pressure; it
to a given point, within which the dwellings of the 0
classes are placed, and rises in a diminished degree 2'
tulles to the mansions of the rich, until it react
l
point, when it ceases altogether. 45 windows pay
tax ; 180 pays £46 lls. 3d., whereas, if the proper
alike, the rate would be £63 75., whilst any given
ber is not subject to additional tax.

From these facts it appears that the industry of tit,
man is taxed more heavily than the property of the 01
the principle of taxation applies to him in a lower rat
gree, as the sources of his expenditure are within bid
what property he may possess, generally personal,'
more easily removed, and standing less in need of 1/,
than the real estates of the higher classes that cannotl
and from which their incomes and influence are drill°

The inequality and injustice of these taxes apr'l
evident, and also of a nature not to admit of equality
the house tax the rule adopted is the rate of rent, the b'
of the middle classes, being built for profit, are rer,
whilst those of the rich, built for pleasure, and inted
owner's sole occupation, are, for the reasons I have to
susceptible of being brought within the just applicant',
rule. The window tax may be less objectionable on tbd
as the scale might be amended, so as to ascend in the
gree to any given number; but in that case the pre:6'
cause windows to be closed up, or houses left und,
The repeal of both taxes seems, therefore, to be well'
the consideration of Parliament, as unsound in prOi
unjust in application.
These taxes produce a revenue of above two
half;—their repeal would cause a deficiency that cool
supplied by substituting some other of a less objectio
racter, which in these times is not a matter of light
tion. A property tax has many advocates; it cool
adopted if apphed to income, and to be equally so, It
elude the profits of all capital employed in comme
and manufacture, as well as the fruits of professiod,
although the rates levied on these sources might,
more uncertain nature, be placed on a lower scale I
arising from real property, the public funds, annul!
gages, or others of a more certain character, set, stl
uustrious classes would feel them heavily, whilst their
able inquisitorial operation, calling often for disci
explanations of the most painful nature, would lead
vexation and frequent frauds for the purpose of co
and would thus hold out, as it were, a premium for
It, therefore, appears to be alike impolitic, imprach
revolting to the feelings of Englishmen, to raise ape
venue from
.a tax on income.

Taxation on consumption is certainly less felt
taxation by the community at large, being more w 4
and imperceptibly levied; all classes being subject
ration in proportion to their optional consumption ;
expenditure of the rich is usually in proportion to the
so, in that increased degree, tht'y are influenced by
bute to indirect taxation. But, to this department,
it is objected that it presses heavily on the labours
which does not appear to me to be well founded ; for
supply of labour exceeds the demand for it, as tulle'
does now, and is too likely to continue to be the c
for labour sink down to the lowest points of rot°
which are such as are absolutely necessary to prese
the purposes of labour; therefore, if articles necesso
use are taxed, their cost is in that proportion oil'
must therefore be included in the price paid for
but if they were not so taxed, the price would in
tion be diminished, and their wages reduced in the s
It therefore follows, that whilst this surplus of la
demand continues, the repeal of such taxes on
would produce no benefit to the working classes.
seems to be, that, generally speaking, property is,
ceptions, directly or indirectly, the more immedio
taxation, and the most permanent source of revel',
such exceptions exist, as in the case of duties on
windows paid by the middle classes, the sooner theY,
free of, the better it will be for the community at 10'
If I might venture to suggest a substitute for the
window tax, it would be a tax on the inheritance `)
perty, of the same amount with that now levied ft°
of personal property. In principle, perhaps, the,
even to be higher, as the protection required to st
is greater; but it is, at the same time, to be consioe
inheritance of real property is subject to other c',
which that of personal is exempt; but it does seentj
that the heir of the wealthy owner of real estatess
empt from tax, and the comparatively poor man, 1:
to personal property only, should be liable to it.
source a very large revenue might justly be dral
well deserving the consideration of the Chancellor,
chequer, pressed, as he now is, from all quarters f 0.15
j existing taxes ; and, as our present government 14
chiefly formed of rich and patriotic men, who look
their country's, more than their individual adyant,.3-
able opportunity seems thus to be afforded them le,
i
example to the other wealthy members of the cos'
promoting a measure which would be alike just for
and honourable to themselves.—Yours, &e.

LANCASTER SPRING ASSIZES.

Le nigh Sheriff, Sir John Gerard, Bart., atten,
!le of bailiffs, javelin men, &c. entered Lancs
Bast
three o'clock on Monday afternoon; al
4, Went forth on the Kirkby Lonsdale road tc
3? (Mr. Justice ALDERSON and Mr. Baron G
11; lordships arrived soon after six o'clock, and pi
rastle where the commission for holding these s
ed and read.
feeuesday, at ten o'clock, their lordships atten
te, An excellent sermon, strikingly apposite t
'lces of the present time, was preached by the
of St. Helen's, the Sheriff's Chaplain;—the
chapter 59,—the latter part of the 19th verse:
,ftly shall come in like a flood, the Spirit o:
tup a standard against im."
, Juste Alderson took his h
seat in the Crown Co
t'siness of the assizes commented with the ust

e list of the grand jury was called over, and the
,r_),‘
11!riAna, hav
lIORNBY. Eing answe
sreq ~ of Dalton-hall, to their names were Foremans.
w
wrence R, Esq.,
;i,,'larles Orrell,awstorn Esq.. e
Blackbrook, Penwortham-hall.
le
4,ll„(infas Beniard Birch, Esq., liazles,
(110 alas Clifton, Esq., Lytham-hall.
,Ill,'„?.S'e Bi,gland, Esq., Bigland,
IV9nl Anderton, Esq., Euxton,
illiam Gale, Esq., Lightburne-house, . Ikclward Gale Braudyll, Esq., Conishead Priory.
10110
Taylor, Esq., Ecel,eston-hall,
401111aM Farrington, Esq. Saw-hall,
.1,,.',11 Hargreaves, Esq., Onnehrod-house.
VP,;llas Joseph Trafford, Esq., Trafford,
ilhain Gerard Walmsloy, Esq., Platts,
"ilhe°rge Wilson, Esq., Dallam Tower,
I°lnas Fitzherbertßrockles, Esq., Claughton-hall.
t'oL.ftlas Wright Crosse, Esq., Shaw-hill,
brert Whalley Esq., Clark-hall,
4 lellael Hughes', Esq. Sheidley-house,
,111.'1, Woodeoock, Esq'.. Ilighfield,
I,,ellard Gillow, Jun., Esq., Leighton-hall.
4.11,h Thicknesse, Jun., Esq. Beech-hill.
..,'l'l.ofia.matioff against vice and immorality hai

he •
t Justice ALDERSON rose and delivered the
4,5 the jury
in ten of the Grand Jury,
W4YB glAd to see a numerous attendance of p,
1:.IN consequence at the customary and am.
iiit'Jtistice through the kingdom of England,—p
ve be .
4te been wisely instituted, in order that justic
red in the face of people of all classes, ad u
acquainted with its value, objects, and re
re us proceedings.gentlemen, how
rely as witnesses in a court of justice, but
,r,irtant assistance in its proceedings. To your
allegedpern, is committed a preliminary c
facts, before a person can be put upon
wpother jury more immediately appioachiug
'eh the accused person lives, is committed
den facts affecting his life or liberty. It is we
eedings like these should be carried on before
8) el the people—before an assembled multitude,
;4_,rflay contnue to be admnistered,--
(I hopc
'nen I say continue to bet administered) wi t
ertialit3-. In order that this desirable object
ertetAhe fromri ofjustice must be watchec
time to time, and being thus watche
t' 't must be corrected from time to time by t
. the learning. and by the good sense of th
in y few,—who have made themselves master
alt its minute details. In all truly useful
4),siions must ever be combined,—lst, the exit
Practical grievance or evil.-2dly, and this is
less the invention of some practical remedy, wh.
aof evil than the grievance which it propos
a„,,"1,8 important object can only be attained b 3
cpg and good sense united, and to its attainn
„Ninaukind will be most usefudy directed.
reesPeet to the calendar but few observations
cillired. It contains, am giad to see, a much
°1 criminals than are usuady presented at the as
c,°f(l of the year It contains, however a very la
"'Persons-who.are accused of shedding the brood
ratures, not, indeed, under circumstances which
pl4le
that of mthereiurdes something inr but stiil comnaitted under circun
, this county of La
amendment more than the criminal
4.'?t, which. can only be accomplished by carryink
v(-IPles into effect lam sorry to see crimes of
ent in this county; I hope that education fou:
vairtle priuciples,—principles which can alone ma
(5 4Able, will prevent those evils of which there
; that until the accomplishment of th
t 'ed criminal justice unnecessary, it is my dut)
°knees of this sort shall no longer prevail,
Putlity.
dry two causes in this calendar on which I thin
t 5
Make a fewreinarks ,• in one, certain pert,
w!ill murder; in the other, two or three hers
p'th manslaughter. With respect to the murd
Semen are perfectly well acquainted with wh
itutes'the cl of urder, and I know the N
tila •h which I shall derive from your labours. yißell aware, that in order to constitute the c
is necessary that there should be
tueiaration of revenge previously made, which
he case before you; or that species of malice
~
, Plied from the nature of the act itself, quite a
previous declarations of revenge. You will
po.hether, under circumstances, there was sue
tality of disposition evinced, such a degree of v
48 might imply the existence of that malice v
oto constitute the crime of murder. If, on th
" find that the conduct of the accused was cc
p„blit not such as to infer malice, that it was
"" intended to produce such a result as either d
uodily- harm, that, in fact, the accused, wantol
:08sly inflicted greater injury than they intended
You will probably take the more merciful vies

ttLespect to the two cases of manslaugliter, I
.`iat this offence may be committed either wh
lan act of which death is the consequence, ot
rritly omits some act, which by law he is bowl(
'gent commission of an act, which he is not
do, does not constitute the crime of inansia
Partyis bound to take those usual precautionf
,ssary, in order to insure the safety of the sub
7, in passing through the public street, and
p` conduct unhappily causes the death of an indi
in point of law amounts to manslaughter,
accessary to enforce the punishment awarded
ger to prevent its repetition. These are all the
'II! the calendar, which it seems necessary for
heree is, however, one other subject to whit!
Cato two or three districts. To a certain exteu
ie has been obtained from this arangement, bi
4, question whether greater advantage might
111°Y carrying it a little further, and by som(
Rs
sacrifice of time and labour, and 1 know tin
•
s gentlemen of fortune, station and respect
Dever ready to make sacrifices of this descript
In order to carry into full effect, the division
.4 ,44 will be necessary that prosecutors and wit
it;" be compelled to come into court on the first
102 in order to prefer bibs. A little delay on yoi
be the means of saving a considerable sum
.'ll witnesses, in some cases were not requir
le or third day, the cases on the first day uni
Nl' tried by the. Judge, aud witnesses need
pens
not
1,(111g nor the county saddled with such een
' s.
1.1 throw this out merely as a suggestion for yoi
„ in consequence of a circumstance which oc
N,Ziten a similar application was made to the J
o,s were not required in court before a certai
k;')al business would be placed on the same foo
6 t the civil court, and a considerable expense we
tile county.

4. owing cases were tried this day:—
11,0.—James Meadou'croft, 22, William Brou,
24, and William Hollis, 28, were indict
4,71 Y entering The dwelling-house of John Bur
in the night of the 15th of November, and st
in cash, with a quantity of tea, sugar, to
'kt:rticles, his property. The robbery was affecte
liVity as not to alarm either the prosecutor or
but the prisoners, having been observed ne,
plllore than one occasion during the night in wlliitted, were apprehended the next day, and the
tp*as found in their possession.—Brown having
11111 Mr.
sworn ALEX
in ordeANDER, r
asthat his counsel
client mig fieht for Scholdha'
, a
4,
• his evidence. He was accordingly sworr
4 'II the dock, and stated that Schofield was
17,4 in the robbery. The jury, however, upc
1441 e evidence, found all the prisoners guilty, al
'lered sentence of Death to be recorded against
that they would be sent out of the country ft

TAXATION.

THE EDITOR OF THE LIVERPOOL
—The repeal of taxes is at present a fa
e public, and there are few of the multitude
resented to Parliament, that do not include
eal of some one or more of the sources of
hout reference to the national engagements
;ed.

ie existing taxes, considered more or less
n houses and windows are among the most
re represented as being unequal in their
Live on the middle classes; it therefore
inquire, and give consideration to the pr,
their repeal.

?ty, as subject to taxation, may be conside
ree distinct classes, all differently affected
;—first, the wealthy, or such as are indel
-next, the middle class, whose fortunes are
mpt them from either bodily or mental -
the working class, who depend wholly on tbt
for their support. I think it must be admi
Lnd window taxes are so framed as to fall
t of these classes,—heavily on the second,
, and then only in a very slight degree,
iddle class, therefore, almost every where
ustice they suffer from unequal contribution.
principle of taxation is considered to be fr
I protection received proportionably by the
ed. The revenue is understood to be eq:
Lion to the means of each contributor, and to
for the benefit of the whole. Let us col
ects the house and window taxes, this princ

portion of society which is occupied in
whose means are moderate, and property

.esides in towns or villages, where the hous,

those who occupy them ;—the rents paid
ion to the cost of building them, and as

e in number, the scale of taxation rapidly
he other band, the expensive and splendid d'
filthy are their own property, built for corder'
ratification, without regard to cost; they are
to be let for rent when not required for the re'

rners, and when so let, it is ou such low ternli
to their cost. A tradesman's house, which
hundred pounds, will rent for £so;—it is tasc
rent, at the same per centage with the dwelliD
hich, not being rented, are valued for taxatio
ion to their cost of ten or twenty thousand po'
low valuations, such, as it is alleged, and ill'
le fact, they would only bring if rented, pet,'
Ina). Thus, the house that costs £BOO, rent'
Bd. tax ; the mansion costs £20,000, valued at'
ster the cost, the lower the rental,) pays £l-I'.
:cale under which the tax on windows is laid
unequal in its application and pressure ; it in':
en point, within which the dwellings of the
are placed, and rises in a diminished degree ai
to the mansions of the rich, until it reacY
Then it ceases altogether. 45 windows pay
0 pays £46 Ils. 3d., whereas, if the proport
se rate would be £63 75., whilst any given hig
.ot subject to additional tax.

L these facts it appears that the industry of
taxed more heavily than the property of the
ciple of taxation applies to him in a lower
the sources of his expenditure are within b.
•operty he may possess, generally personal,
lily removed, and standing less in need of
real estates of the higher classes that cannot
21 which their incomes and influence are draw '
nequality and injustice of these taxes apt'
and also of a nature not to admit of equal'
5e tax the rule adopted is the rate of rent, the b
kiddie classes, being built for profit, are reD
lose of the rich, built for pleasure, and into)
sole occupation, are, for the reasons I have
ble of being brought within the just applicati
se window tax may be less objectionable ou t
tale might be amended, so as to ascend in the
any given number; but in that case the Ares'
'indoors to be closed up, or houses left uno`
eal of both taxes seems, therefore, to be well
;ideration of Parliament, as unsound in pri
n application.
taxes produce a revenue of above two milli
heir repeal would cause a deficiency that cowl'
l by substituting some other of a less objectio
which in these times is not a matter of light
L property tax has many advocates; it coil
if applied to income, and to be equally so,
e profits of all capital employed in coming
aufacture, as well as the fruits of professional
the rates levied on these sources might,
icertain nature, be placed on a lower scale t'
from real property, the public funds, annuil
a. others of a more certain character, s et, sti
s classes would feel them heavily, whilst their
uisitorial operation, calling often for discll
tions of the most painful nature, would lead
.1 and frequent frauds for the purpose of ea
Lid thus hold out, as it were, a premium for fi
.fore, appears to be alike impolitic, impracll
g to the feelings of Englishmen, to raise a pef/
rom a tax on income.

Lion on consumption is certainly less felt
by the community at large, being more wi
perceptibly levied; all classes being subject
n proportion to their optional consumption ; '
iture of the rich is usually in proportion to the
rat increased degree, thry ate influenced by
indirect taxation. But, to this department !I
jected that it presses heavily on the labour',
ioes not appear to me to be well founded; fol
of labour exceeds the demand for it, as unto'
3W, and is too likely to continue to be the
our sink down to the lowest points of reo
ire such as are absolutely necessary to press
poses of labour; therefore, if articles necessg
taxed, their cost is in that proportion eel'
lerefore be included in the price paid for tb
hey were not so taxed, the price would in
diminished, and their wages reduced in the sv;
efore follows, that whilst this surplus of lob
continues, the repeal of such taxes on
produce no benefit to the working classes.
:o be, that, generally speaking, property is,
ts, directly or indirectly, the more immedra
n, and the most permanent source of revs
tceptions exist, as in the case of duties 011
7s paid by the middle classes, the sooner they
the better it will be for the community at 13'
might venture to suggest a substitute for thei
v tax, it would be a tax on the inheritance °
of the same amount with that now levied fr°
tonal property. In principle, perhaps, the
I be higher, as the protection required to
.s,`;
ter; but it is, at the same time, to be consice
ante of real property is subject to other c'
that of personal is exempt; but it does seeitt
e heir of the wealthy owner of real estates ,
orn tax, and the comparatively poor man, si
onal property only, should be liable to it. ,
a very large revenue might justly be drat
!serving the consideration of the Chancellor
!r, pressed, as he now is, from all quarters 1.19 r
g taxes ; and, as our present government 1.0
formed of rich and patriotic men, who look
ountry's, more than their individual advantal
rportunity seems thus to be afforded them e
le to the other wealthy members of the co''
Ling a measure which would be alike just to
inourable to themselves.—Yours, &c.

LANCASTER SPRING ASSIZES.

High Sheriff, Sir John Gerard, Bart., attended by his
of bailiff's javelin men, &c. entered Lancaster about
three o'clock on Monday afternoon; and, at five
went forth on the Kirkby Lonsdale road to meet the
11r. Justice ALDERSON and Mr. Baron Guasir.r.)—
lips arrived soon after six o'clock, and proceeded to
where the commission for holding these assizes was
• and read.
Tuesday, at ten o'clock, their lordships attended divine
'• An excellent sermon, strikingly apposite to the cir-
\nes of the present time, was preached by the Rev. Mr.
If St. Helen's, the Sheriff's Chaplain;—the text from
)ter 59,—the latter part of the 19th verse:—" When
shall come in like a flood, the Spirit of the Lord
e a standard against him."
istice Alderson took his seat in the Crown Court, where
of the assizes commenced with the usual forma-

of the grand jury was called over, and the following
, having answered to their names, were sworn, viz.—
B HO RN BY. Esq., of Dalton-hall, Foreman.
ence Itawstorne, Esq., Penwortham-hall,
les Orrell, Esq., Blackbrook,
Bernard Birch, Esq., Hazles,
Clifton, Esq., Lytham-hall,
:Bigland, Esq., Bigland,
Anderton, Esq., Euxton,
an Gale, Esq., Lightburne-house,
lad Gale Braudyll, Esq., Conishead Priory,
lel Taylor, Esq., Eceleston-hall,
iam Farrington, Esq., Shaw-hall,
Hargreaves, Esq.,Onnerod-house„
Joseph Traftord, Esq., Trafford,
Gerard Walmsley, Esq., Platts,
Wilson, Esq., Dallam 'rower,
Fitzherbert Brockles, Esq., Claughton-hall,
A Wright Crosse, Esq., Shaw-hill,
Whalley-, Esq., Clark-hall,
lel Hughes, Esq. Sheidley-house,
Woodeooek, Esq., Highfield,
ird Gillow, Jun., Esq., Leighton-hall,
Thicknesse, Jun., Esq.
ialnation against vice and immorality having been

-lee ALDERSON rose and delivered the following
the jury :-
- of the Grand Jury,
Is glad to see a numerous attendance of persons of
Itt Consequence at the customary and ancient pro-
tstice through the kingdom of Eugland,—progresses
been wisely instituted, in order that justice, being
i„,"ed in the face of people of all classes, ad may know
1,-`,l, acquainted with its value, objects, and real utiiity
re'iug us proceedings. You, gentlemen, however, are
merely as witnesses in a court of justice, but to render
14,ttant assistance in its proceedings. To your care, vi-
tald p
experience, is committe d a riminry exaina-
t, egecl facts, before a person can beel put up non hism trial,
t v:other jury more immediately.appioaching the sta-
ill „I'll the accused person lives, is committed the final
toCe4.,facts affecting his life or liberty. It is well indeed
Ii e,Qings like these should be carried on before an open
ist.,the people—before an assembled multitude, in order
q`e may continue to be administered,—(l hope I speak
11 when I say continue to be administered) with equity
ptttiality- In order that this desirable object may be
6,,,,,°the aummistration of justice must be watched, it must
W from time to time, and being thus watched by the
bolearning,‘, it must be corrected from time to time by the expe-
„ the and by the good sense of those—the
t
•4
i y few,—who have made themselves masters of the
at its minute details. In all truly useful reforms,
positions must ever be combined,—lst, the existence of
41,
Practlial grievance or evil.-2dly, and this is the most
i'' the invention of some practical remedy, which shall
i;:.! of evil than the grievance which it proposes to re-
,.:!s important object can only be attained by experi-
Ctug and good sense united, and to its attainment, the
ruf Mankind will be most useltuly directed.
veesPect to the calendar
lamtbu few observations from me
Pirefl, It contains, glad to see a much smaller
oleriminals thn are usuady presentedat the assizes for
r of the year.a in It contas, however, a very large,pro-
Persons who are accused of shedding the biood of their
natures, not, indeed, under circumstances which amount
14te of murder but stiil cominitted under circumstances
4, that there is something in this county of Lancaster,
.14ires amendment more than the cruLinal law; au
1,,,1t whichcan only be accomplished by carryingChris-
erPles into effect lam sorry to see crimes of vi
oieuce
tt in this county; I hope that education founded iu
ekt'lls priuciples,—principles which can alone make edu-
tr,liable, win prevent those evils of which there is much
deco4lplain ; that until the accomplishment of that event
t 0
criminal justice unnecessarv, it is y to take
°knees of this sort shall no longer prevailp, at least
kit.
e • Y-
-4te two causes in this calendar on which I think it ne-
,ornake a few-reinarks ; in one, certain persons are
!th murder; in the other, two or three persons are
pulth manslaughter. With respect to the murder case,
• eteen are perfectly well acquainted with what it is
'iltutes'the clime of murder, and I know the value of
;44te'which I shall derive from your labours. You are
''ell aware, that in order to constitute the crime of
i, ‘.
i,;` is necessary that there should be inalite, either ex-
ildeiaration of revenge previously made, which do not
kus case before you; or that species of malice which
'Plied from the nature of the act itself, quite as much
Previous declarations of revenge. You will have to
L'‘'hether, under circumstances, there was such a de-
Illtality of disposition evinced, such a degree of violence
as might imply the existence of that malice which is
h, to constitute the crime of murder. If, on the other
v'h
" find that the conduct of the accused was certainly
slit not such as to infer malice, that it was brutal,
Okt intended to produce such a result as either death or
bodily harm, that, in fact, the accused, wantonly and
' dssly inflicted greater injury than they intended or con-
! 4' You will probably take the more merciful view of the

tt,espect to the two cases of manslauOter, I have to
4151 this offence may be committed either when the
i,4 all act of which death is the consequence, or where
omits
t: somd act, which by- law he is bound to do.
gent commission of an act, which he is not by law
I,t do, does not constitute the crime of manslaughter,
Party .is bound to take those usual precautions which
4ar, in order to insure the safety of the subjects of
41, in passing through the public street, and by his
conduct unhappily causes the death of an individual,
in point of law amounts to manslaughter, and it
,necessary to enforce the punishment awarded by the
oer to prevent its repetition. These are all the obser-
t the
is, howeve calendar,
r, whone other subject to ich it seems necessa fr me to
lhere which I beg
ihallucle. For some time past, the calendar has been
kt,"!-0 two or three dis!ricts. To a certain extent great

...„
e has been obtained from this arangement, but it is
4, question whether greater advantage might not be
11 carrying it a little further, and by some little
sacrifice of time and labour, and 1 know that I am

Ig ieritie-inen of fortune, station and respectability,
never ready to make sacrifices of this description, in
,• In order to carry into full effect, the division of the
it will be necessary that prosecutors and witnesses
6t be compelled to come into court on the first. day of
in order to prefer bills. A little delay on your part
be the means of saving a considerable sum to the
h,l witnesses, iu some cases were not required till
ii 4 or third day the cases on te first day might be
(I'4, tried by the-Judge, and witnehsses need not be de-
Tng, nor the county saddled with such expense as at
wI throw this out merely as a suggestion for your con-
e in consequence of a circumstance which occurred
‘lvilen a similar application was made to the Judges.
14'.',Ps were not required in court before a certain aay,
sole the
business would be placed on the same footing a
the civil court, and. a considerable expense would be
e county.

,'l.llowing cases were tried this day:—
so4i!Y.—.Tames Meadowcroft, 22, William Brown, 19,
17),e'd, 24, and William Hollis, 28, were indicted for
411 y entering The dwelling-house of John Burns, at
all the night of the 15th of November, and stealing
t
in cash, with a quantity of tea, sugar, tobacco,
k:rticles, his property. The robbery was affected with
ii city as not to alarm either the prosecutor or any of
Init the prisoners, having been observed near the
fiore than one occasion during the night in which it
,itted, were apprehended the next day, and the stolen
o.as found in their possession.—Brown having plead.
11.11 r. ALEXANDKR, as counsel for Schofield, applied
o!hihsworn, in order that his client might have the
M . evidence. He was accordingly sworn and
rhiti the dock, and stated that Schofield was wholly
f'(l in the robbery. The jury, however, upon the
e evidence, found all the prisoners guilty, and his
brdered sentence of Death to be recorded against them,.
6 that they would be sent out of the country for life.

L,
ai
k, went -I
tfauvdue ast three
ST4 ellt
oihb
Ludes ° (Mr.
f pub • astrledsiiihP
centsf°l dan' w
and rep
Tuesday
„ obielot:oc43f,
most P tt, of St.
apPli h,; chapter
becol liefry sh,
presual, jutilttae.
ct"illess
idered
ted of t 1
en, ha
epee t?AR •
are 13'4 6,wrenee
al lab Thaolnleass
al their P4)rsas C
B
.arn
011 a, Samuel bitute:l c
6 F
affect dottli tlar
Lure f.
,tv.n:nas
C
foul] e'ornlep
Root
the 1t0„,,,tv
rquaLLY richao
rid to bi e Woe
"'hard:onsidef 1)11Cli
rinciPll Woclaio
• J4sti
a Pa" "c'theee
rty gel] ,amen
louses • ilways
paid a auu c,
is their C'v!iisti
Ely asc stere'd'o!