The Liverpool Standard and General Commercial Advertiser.
Liverpool, Merseyside, England, 1842-03-15 00:00:00

various suggestions of

him proj
paniedw

:ts for taxes -oil Pianofortes or umbrellas, accom-
.h claims of very large per centages upon the pro-

ceeds, be came to the question, raised by the late govern-
ment, how far it might be possible to obtain increased
revenue from diminished taxation ; a resource which the
tulles; consideration bail satisfied him vas whollylhadquate
to the immediate emergency"; That a nation's revenue was

eventually increased by dirilinished taxation, 'night be quite
true; but the first effect was always a fall of that revenue,
and a long interval was fi,und necessary to restore the

amount. This principle was illustrated by what had happen-
ed with respect to wi"e, tobacco, coffee, hemp, rum, sugar,
and other articles. A mere reduction of duties, therefore;
would not suffice to meet the present exigencies; and he would
now

state what was the measure which, under a deep con-
viction of its necessity, he was prepared to propose, and which
he was persuaded would benefit the country, not only in her
pecuniary interests, but in her security and her character.
The right hon. bart. then proceeded as follows :—Sir, I will
now state what is the measure which I propose for the consi-
deration of the house ; 'which 4,,propose under. the senswof
public duty ; nay, with the deep conviction thatit is neces-
sary for the public interest, but with an equal conviction that
the present sacrifices which I call for to be made will be
amply compensated ultimately in a pecuniary point of view,
but which will be more that
.. compensated for the effect it
will have in maintaining the public credit and the ancient
character of this country. (Cheers.) And it is my dutrtn
propose that, instead of looking for taxation upon articles of
consumption, instead of reviving taxes upon salt and sugar,
it is my duty to make an earnest appeal to the possessors of
property—(enthusiastic cheers from the opposition)—for the
purpose of repairing this mighty evil. (Continued cheering.)
I propose, for a time to be limited—and I make the propo-
sition—as I said before, I never had occasion to make a pro-
position with a more powerful conviction that it is one which
the public interest of this country requires—(hear. hear)-7-1
propose that, for a time to be limited, the income of this
country shall be called upon to contribute a certain sum for
the purpose of remedying this mighty and growing evil.
(Cheers.) I propose that the income of this country should
bear a charge not exceeding sevenpence in the pound—
(chcers)—not amounting to three per cent., but to X 2 18s 4d,
for the purpose, not only of supplying the deficiency in the
revenue, but of enabling me, with confidence and Satisfaction,
to propose great commercial reforms--.(loud and- general
cheering)—which will, I think, make up for the sacrifice—
which will afford the hope of reviving commerce—(renewed
cheers)—and that improvement in manufactures which will
soon re-act upon-every other interest in the country. which,
as I said before, in a narrow pecuniary point of view, will,
by the diminished price of the articles of consumption, and
the cost of living, be a conipensatiotr almost to every one:for
the pecuniary charge, and whiCh, by relieving you of the con-
templation of those mighty public evils, will more than cam-
pensa

the possessors of property for the sacrifice. (Im-
mense cheering.) Sir. there have been former taxes upon
income. In the year. U9B, when the prospects of this
country were most gloomy, the minister of the day had 'the
courage (pose, and

to pro, Lot:people had the fortitude to bear,
an income tax amounting.to 10 per cent. In the year 1803
that income tax was discontinued ; but after the rupture of
the peace of Amiens, a duty of 5 per cent. was put upon
property. In 1805 that duty was raised to & per cent., and
in the year 1806 it was raised to 10 per. cent. Now, I pro-
pose that the duty to be imposed upon income should riot
exceed three per vent. ; that it mhould, in point of tact, and
speaking with perfect accuracy, be limited to. 7d. in Pic
pound, or £2 18s, Id. per:pent,. Formerly, when the income
tax of ten per Cent. was levied, only incomes of £6O a
year were exempt, and all incomes between £6O and £lOO a
year were subject to a reduced rate of duty. I shall propose
that from this income tax all incomes under £l5O shall be
exempt. Uncle- ""

tax, in respect to that
oottion Of the charge which was derived from the occup}iing
tenant, the tenant in the occupation of land, it was estimated
at three-fourths of the rent. It was admitted, I believe, that,
that estimate wasotfoo high ; that estimating the rate of profits
at three-fourtlis
propose, therefore the rent was an unreasonable estimate. I
the Occupation of.l that in respect to the occupying tenant,
tyidn shall be estimated at pue-half instead
of three-fourth,
plated in the year
111.6.3 is the reduction that was contem-
plated of the tax. I , when Lord Bexley proposed the ' re-
would be a fair haveest every reason to believe that one-
halftended to carry it further for
I believe Lord Bexley in-
to reduce it from three-f a very short period. I propose
the reduction to be perfectly justifiable, to one-half ; and I believe
able, rents having increased
in reference to the value of land that ratio winch will make
the difference. (Hear, hear.) propose—and I see' no
ground for exception—that all fundedi Property, whether held
by natives of this country or by foreigners, 'shall be subject
to the charge to which 1 propose to subject other sources of
of the propoial
income, (Hear.) Sir, that is the'
unanimous con-
which it is my intention, with the fullaat3t7
—and with the
currence of my colleagues—(loudelieeis)
deep-
est conviction on their part that the measure '
to make to the house. (Cheers.)
is wise and ne-
be course.
CeSSB ry
main points of the proposition I intend to submit.
Of are the
the house will call on me for some estimate, the
omitsolto
frame, as to the probable produce of this measure.st
I can
frame, I am
sure that every gentleman knows how impossible
certain
frame any definite estimate, or to draw any
elm, on a subject of this nature; but I will give the house
the best estimate I can frame, and state, as clearly as Lae,t
able, the grounds on which 1 frame it. (Hear, hear.), Li
year 1814, which is the last year to which we have .res-
'he income.in Great Britain assessed to the propefty
about .Z 173,000,000. The. property on which that
income was assessed was comprised,in five different divisions
or schedules. The schedule which was entitled by the letter
A contained the property derived from land. It was divided
into three classes—namely, the rent of land, the rent of
houses, and the rent derived from tithes, mines, quarries,
canals, and other similar property. The property in respect
'.)f the rent of land assessed amounted to £39,406,000. lam
__.....ei i; 91U1 h(111

the former in(

tax was

speaking of the year 1814. The rent of louse
and the profits derived from tithes, mines, `quarries,
£.1,470,000 ; being a total of property derjved from
.£60,130,(X)0. Schedule B contained the rent of lands in
pest to occupation by the occupying tenants. • laiidires
The amount°:t
of income on. which the rate w 1.6 assessed was £38.295;°T.
Schedule C contained the income derived from public funds
and similar securities. The amount was 4;30,000,000. Sthe-
dule,ll contained the profits of trades and professions. The
amount was .438,310.000. Schedule E, the income of public
officers, amounting to 441,74.1
'OOO. I take schedule A first:
As I said before, the assessment upon the rent of land was
.0z39,400,000. Now, I cannot doubt that the return of peace
.and the cessation of war Prices must have had a consider
able effect in reducing the rent of land. It may be said,
,you must take into account whatever effect was produced
upon the rental of land by the restoration of peace ; 'and I
bate no doubt that for a considerable period the rental of

(Hear,- hear.) I will now state what are the views of her
majesty's government with respect to the duration of this
impost, if the proposition 'should meet with the sanction of
the house. Sir, I trust that parliament v ill confirm this
proposition, in order to give us a fair opportunity to carry
out our experiment. (Hear, hear.) I do trust that parlia-'
ment will not be unwilling, in case of necessity, to continue
the duration of this tax to a period of five years (Hear,.
hear.) .But still there may be, as there has been before, and
of which I do not despair, those revivals of commercial pros-
perity, coupled with the measures which I am about to pro-
pose, that may make parliament •naturally anxious to have
the opportunity of reconsidering the subject at an earlier pe-
riod than that which 1 have named ;—they may wish to have
the opportunity, I say, to watch the operation,of the tax at
an earlier period than rive years. And though I contemplate
that, for the sake of upholding the public interests of this
empire, this house would not hesitate to extend the operation
of this system to a period of five years, yet I think it better
to limit its duration to three years, in order to give to parlia-
ment an opportunity to sanction the experiment at the end
oft hat period. Sir, I propose to name the 10th of Oefober next
as the day on which the first half-year's revenue from these
sourcrs shall be derivable. In case of war the right hon. '
Bart. said he shonhideem it reasonable that Ireland should
bear her proportion to the tax ; but during peace, and for a
limited period, and in the absence of all machinery in Ire-
land for collection, he should prefer to raise the quota of
thatcountry by other means. He thought he could do so
consistently with the act of union by two modes, the first of
which would be a duty of Is. per gallon upon spirits. The
equalisation of the spirit duty in the three kingdoms would
on certain fiscal grounds (which hetxplained), be of great
advantage to the nation at large, and to Ireland in partictilar.
For a long time the temperimce pledge in that country had
been very effectual ; but the consumption of spirits had
of late been again upon the increase. He calculated from
this source to receive £250,000. The other source to which
he looked in Ireland was, the stamp duty—from which he ex-
pected to receive £160,000. In. Great Britain, as well as in
Ireland, lie proposed to reduce the stamps upon charter par-
ties and bills of Jading ; and it was his wish, indeed, to effect
the general equalisation of stamps throughout the kingdoms.
With respect to regulai. absentees from Ireland, having no
`call of public duty to fix them in England, he proposed to
require from them the payment of the same property tax
which would be required from other residents in this island.
Sir ,Robert then continued—Sir, there is one other tax which
I *pose to impose. Arpresent there is,a duty imposed by
law: of 4s. per ton on coal exported in foreign ships. At the
time the duty was imposed the policy of the law was of
course the increase of the revenue, but there is no duty re-
quired'on coal exported in British ships. Now, the obliga-
tion of the reciprocity treaties has been to exempt foreign
ships from the payment of the duty which it was intended to
levy on the export of coal ; but I must say that I cannot con-
ceive any more legitimate object on which to impose. a rea-
sonable and just duty than on coal exported. ClieerS.). If
on an article produced in this country, the element of manu-
factures, necessary for manufactures, and contributing by its
exportation to increase the competition of foreign manufac-
tures with our own—(cheers), if we can raise a reasonable
itriaount of duty by a tax on British coal exported to foreign
countries, I think it will be perfectly legitimate to do so.
..(Cheers.) Sir, I think it is important to consider the rapid
increase in the quantity of coal exported. In 1831, the quan-
tity of coal exported amounted to 356,000 tons, 'and the duty
received was £50,00.0. In 1833, the quantity, exported was
448,000 tons ; the duty £64,710. In 1839, the quantity ex-
ported
was no less than 1,192,000 tons, and in 1840 1,307,000
tons ; but instead of the large income of £64,000, as in 1833;
the total amount of duty was only £6,900... (Hear, hear.)
Now I do not propose to increase the duty on the export of
coal, but I do propose that the duty which it was intended to
levy on coal exported in foreign ships should be really levied
—that a duty of 4s. per ton, the original amount of duty,
should be levied on the whole export, whether in British ships,
by imposing the duty on British ships, and thus depriving
foreign ships under the reciprocity system from evading the
duty. (Hear, hear.) if a duty of 4s. per ton should conti-
nue to be paid on the same number of tons, I should secure
an income from this perfectly legitimate source of 200,000,
not an inconsiderable increase of revenue, and, operating, as
very few taxes do, to the encouragement of native industry.
(Cheers.) Now, sir, having stated to the hOuse all the taxes
I mean to impose, perhaps it maybe convenient that I should
shortly review the total amount. Of course I am speaking
for the year ending sth April, 1843, as I 'propose that the
new taxes should attach from the sth April, 1812. There is
only one exception I must make, which. is on spirits, for if
the house agree to my proposition with respect to spirits, in
order to prevent the evasion of the tax I must propose to you
to impose it at the earliest possible period. I calculate to
receive from the income tax of 7d. in the pound, or £2 18s.
`4d. per cent. (in round numbers), the sum of •£3,700,000;
from the stamp duty in Ireland 1 calculate to receive
4;160.01)0; from spirits £250,000; from the export of coal
£2oo,ooo—making a total amount of revenue receivable from
new imposts of £4,380,000. (Hear, hear.) Then if I deduct
from this sum the estimated deficiency for which I must pro-
vide by actual votes of £2,570,000, there will be left a sur-
plus of £1.800,000. But the Muse must remember that de-
ficiency arises or. the votes for the year, and that I have to
add to it the excess of expenditure on the Chinese expedition
—which I cannot estimate at less than £BOO,OOO ; but I shall
not have to provide for that. Whatever measures- the pro-
vision for India may require us to adopt during the present
year will also operate as a reduction from that estimate, but
for the present, with these reserves and exceptions,. I
compute an excess of £1,800,000, after deducting
the excess of expenditure, on account of actual votes.
The surplus, Sir Robert said, he proposed to apply in relax-
ing
the commercial tariff. He bad considered, on each of the
numerous articles included, the proportion between the price
and the duty. His main principles-had been removal of pro-
hibition and reduction- in the duties upon raw materials. He
would also considerably diminish the duties upon articles par-
tially manufactured ; and even upon complete manufactures
he contemplated that the maximum should not in general
exceed 20 per cent. He would forthwith lay upon the table
this amended scale of duties, which had been distributed into
20 different heads ; and on Monday the paper would he ready
for distribution. It would be found that in about 750 arti-
cles there had' been an abatement of duty recommended, and
that on about 450 the duty had been left untouched. Trea-
ties were now pending with various nations, in which several
of these articles were the subjects of discussion, and such
articles, of course, could not be included in the present re-
ductions. The total diminution of revenue occasioned by all
the reductions would probably not be more than about
£270,000.. Sir Robert then said, I non, address myself to
the reduction of duties on great articles of consumption, the
chief of which in colonial andfoSeign produce—independently
of brandy and wines—ace three, namely, sugar, coffee, and
timber. With respect to sugar, 1 wish it were in my power
to state that it was within the means of the nation, or con-
sistent with what her Majesty's government deems the bounds
of prudence, for me to propose any.alteration in the duties
on foreign sugars. I cannot say that if we were in no way
embarrassed with questions incidental to, and springing di-
rectly out of, that consideration, great ameliorations and ad-
vantages would not result, not from the alterations which
the right, hon. gentleman opposite (Mr. F. Baring) had pro-
posed to make in the mode of levying the duty on sugars, as
well as in the amount of those duties, but from a reduction
in the duty on sugars the produce of the British colonial pos-
sessions ; a reduction, moreover, which would admit of those,
sugars sustaining a fair and constant competition with sugars
the growth of foreign possessions. But I cannot consent,
nor can those who are associated with me in the conduct of
the government, to permit of any access being afforded to the
sugars of the Brazils and of Cuba, as well as of other coun-
tries, without making some effort for the purpose of putting
an end to the practice of slavery in. those countries. (Hear,
hear. And, in considering'this question, it has occurred to
me to consider whether it is politic in us to advise'the house
to assent to a reduction of duty on the produce of British
colonial sugars, without proposing also that a corresponding
reduction be made in the sugars which come from foreign
possessions, and I doubt very much whether it would be ad-
visableto take such a step: If, indeed, there were a free
competition in the market, then I have no hesitation in says
g that
age
I of believeth e West
essuto such
India course
proprietor,woul d
whobe gwreautildy to t
bei he ad-
encou-
raged in the production of his. sugars by a reductiono of the
duty ; but so long as there exists what cannot but be regarded
as a monopoly of the sugar grown
by the West India and
charter—l mean the Mauritius
the British possessions, within the limits of the company's
and
amfaaufrr afraid thatßrit re
ehtelnndii
colonialnsi sugarsofl u t‘yv would, even could
prove beneficial to the consumer, whilstitwoultl greatly longtoin
r eofavourable, whilsto l
to admit
in-
jure the West India proprietors. Therefore,
n
that I am not prepared, if circumstances were
assert that a remission of a portion of the duty
on British grown sugars would not be advantaseousretiognt?ier
country and to the British planters, I must at the same time
say that I do not differ in the slightest degree from the opi-
nions which I stated last year with reference to this subject.
There are, bowever, some consolations to be observed with
respect to the sugar trade, which lead isle to hope for an ame-
lioration in the future. In the year 1840 a material increase
will be observed to have taken place in the consumption of
British colonial sugars. The supply has proved to be larger
than had been previously calculated upon; and, according to
the figures which I have been able to procure of its amount,

ferred•as being objects of almost universal consumption and
utility are coffee and timber, and I hope that on this head
what I have to offer will prove to be more acceptable to the
house and the country than-I fear our determination as to su-
gar will probably prove. With respect to coffee, lam sorry
to find, on looking at the returns, that whilst the consump-
tion of sugar has been very much increased, that of coffee
has been somewhat reduced. In the year ending April 5,
1840, the amount consumed wa5.2,878,000 cwt.; whilst in
the year ending April 5, 1841, the amount consumed was
only 2,842.100 cwt. The gross amount of duty paid in the
same years was, in 1840, £922,000;• and in 1841, £BBO,OOO.
I suppose it is scarcely necessary to remind the house that
there 'exists a considerable difference between the amounts
of duty levied on the coffee produced in the West Indian'
colonies, in the Mauritius, and the East 'lndies, and in that
produced in foreign countries. On the latter produce there
is a duty of is 3d per lb levied ; on British West India coffee
6d per lb ; and on coffee coming from all countries within the
limits of the East India Company's charter there is a duty of
9d per lb levied. The effect of this difference in the duty is
to exempt a great portion of the foreign-grown coffee which
is consumed in this country from the is 3d duty, and to ad-
mit it at the middle rate of 9d, for in order to avoid the higher
rate it was at present sent from.the Brazils and from Hayti
to the Cape of Good Hope, which being within the limits of
the East India Company's charter enabled it to be entered
at the Custom House in England as coffee coming within the
description entitled to be admitted at the duty of Oil ;
.and
the effect of this is to bring the coffee grown at the Brazils
and Hayti into consumption at the relative price of 10d to 6d
as compared with British plantation, the additio'nal id being'
the amount of freight per lb, which the transmission of the
coffee to the Cape added to the other charges. If, therefore,
the Government is prepared to remit the duty upon any ar-
ticle of general consumption, it is, in my opinion, better to
make snch,a remission as will afford. a sensible relief to the
consumers, instead of spreading the reduction over a number
of different articles, and thereby making it so irisignificant.
upon each separate one as to afford no benefit to the con-
sumer, but to the retail dealer only, and it is, therefore, my
intention to propose to the house the alteration of the pre-
sent imports into two simple duties, in order to get rid of the
absurdity of .compelling a cargo of coffee to make a voyage
from the Brazils to the Cape for the mere purpose of getting
over what may be considered as a technical difficulty. It is
,my intention, therefore, to propose that the duty he placed
upon coffee hereafter upon the simple and intelligible basis,
so as.to enable the consumer to benefit to the full extent by
the reduction which I have thought it advisable to suggest.
The duty upon British coffee, whether grown in the East or
West Indies or the Mauritius, will hereafter be 4d per Ib,
and on all other coffees 8d per lb. I have estimated, ac-
cording to my calculation, the loss to the revenue by this re-
duction—taking the amount of duty paid in British planta-
tion in 1841 to be £463,000, arid in foreign coffee in the same
period at the duties of is 3d and 9d, £427,000, making alto-
Fethe £B9o,ooo—will not exceed £237,000. Ido not enter
into the statement of figures by which my calculation would
be vindicated, but I state that this is the estimated loss which
the revenue will sustain by this change, supposing the con-
sumption remains as it now is, but if, as is to be expected,
the quantity of coffee 'consumed be increased by the reduction
of duty.only 10 per cent. above its present,amount. the loss
will only be £171,000 ; by adding this loss to that which I
have already estimated will be incurred by the reduction of
the duty on articles consumed in manufactures—namely, the
sum of £270,000, it will show a total decrease of £441,000
to the revenue in these necessaries of life. I now come 'to
the third article which-I have mentioned, and which is one•
of great importance, its consumption entering very largely
into all the branches of commerce, manufactures, agriculture,
and household necessaries. I have now to consider how I
can apply the surplus revenue which will still remain, so as
to make the greatest possible reduction with the utmost
possible benefit to the consumer. In determining what shall
in future be the amount of duty upon timber,_ we have
been very greatly embarassed by the position of our
Canadian colonies, which is such as not to render it
expedient to interfere materially with their interests or
their commerce. The duty at present 'levied on .all
solid limber coming from foreign countries is 555. per
load of 50 cubic feet. There is another way of estimating and
of levying the duty on foreign timber, which is extremely
complicated and embarrassing in the -manner of calculating
it, but taking the average duty paid upon solid foreign tim-
ber and upon sawn timber, it may be estimated at 4s. per
load of 50 cubic feet. The duty upon Canadian timber is
103. per load of 50 cubic feet, and, upon an average, from Bs.
~to Os. per load on deals and other sawn wood. It appears to
me that if we make any reduction in the duty on timber; it
ought to be made in such a manner as to confer the utmost
possible benefit on the consumer, and also we ought to take
into our most serious consideration the situation of this
branch of commerce in our Canadian colonies, so as not to
affect their interests by any sudden alteration in the present
duty. It appears to me that there is a mode of doing this,
if the he.use would give its consent to a considerable loss of
revenue, by which means all the evils to be apprehended by
the Canadas would be obviated. I propose to proceed on a
totally different plan from that proposed by the late govern-
ment, and, considering the great importance .to our commer-
cial and agricultural interests, and, above all, to the ship-
builders of this country, of enabling them to obtain the
best timber at a moderate price, I shall propose to carry
the reduction of the existing duty, which I have already
stated is upon an average 41s. per load, to an extent which
will confer a real and sensible. benefit on the classes of con-
sumers to whom. I have referred. I shall propose, therefore,
with the concurrence of the house, that the duty for the
present year, that is to say, for the year ending the sth of
April, 1843; upon solid timber shall be 30s. per load, and
upon deals and other sawn wood 335. per load ; but it is also
my intention to propose that a total change be made in the
present mode of levying the duty on sawn timber, and that,
instead, as at present, of estimating its amount by the dimen-
sion's of the deals, to be levied in future according to the
cubic measure, so that all foreign timber shall in future be
placed upon the same footing, which, in my opinion, is the
only true way of dealing with this essential article of use. We
ought to be peculiarly cautious bow we make any enact-
ment which may be injurious to Canada. It is part of my
project to confer upon those colonies a benefit by a reduc-
tion of the duties upon the import of their staple articles
into the mother country, whilst, at the same time, it
will benefit the consumer at home, who will purchase such
articles at a low price hereafter. Great complaints have been
made from time to time of the protection given to the Canadas
by the high duties upon foreign timber. That duty had been
fluxed at 255., with 445., upon cut deal timber per load. I
shall propose that that duty be reduced to 30s. per load;
measuring by its cubical contents, and that the, duty on laths
should not exceed 20s. per load. (Hear.) If you consent
to make that reduction of duties on foreign timber imported,
it will become immediately your duty to consider the relation,
in this respect in which we shall stand to Canada. (Hear.)
In looking upon the situation in which we should then be
placed to that country, I think it desirable to act upon the
principle often advocated, that is, to treat her as an integral
part of the empire. . Her great distance from this country,
and the heavy cost and charges to which she is' put in
transporting her produce, must operate to her disadvantage,
and it is only fit that if you reduce the duties on timber to
255., and those on deals to 305.,- you shall admit those of
Canada at almost a nominal duty. (Loud cheers.) Strictly
preserving relative justice to the foreigner and these colonists,
you are required to render those duties almost nominal in
their amount. I therefore propose that our Canadian timber
shall be admitted at ls. per load cubical.contents, deals at
25., and laths at 3s. • (Loud cheers.) This, you will easily
perceive. cannot be accomplished without entailing on us a
great loss or revenue. As a matter of general concession, I
can hardly conceive anything can be more acceptable or bene-
ficial to manufacturers than this reduction of the duties upon
timber. The total amount of the duties thus remitted will
make a deficit on that head of revenue of not less than £60,000
a year. There are two classes of duties—and two more only
—upon which I shall propose to effect a considerable reduc-
tion, and they are duties almost universally admitted to press
severely on our trade. There are certain duties charged upon
the exportation of articles of our own manufacture amounting
to about £lBO,OOO per annum. The amount of duties thus
remitted will prove to be in the result nearly about as follows :
Upon woollen goods £30,000
Upon.woollen yarn... • 4,900 •
Upon silk
Upon iron goods
.. • . 24,500
On other articles 9,000
'Upon earthenware and glass
Upon articles of provision 5,300

Forming a total of
which being added to somewhere about £20,000 amount of
duties upon miscellaneous articles of a similar description,
of our own manufacture, and which I will not enumerate—
(hear)—the whole would exceed, in round numbers, £lOO,OOO
remitted and, confining myself to the loss which the re-
venue will thereby sustain, I think it may betaken to amount
to £103,600 per annum. These duties are in themselves un-
just, and I think impolitic. Considering the peculiar diffi-
culties with which the coach proprietors have had to meet in
the way of their business, in consequence of the great com-
petition experienced on the railways, I feel the rate of duties
is unjust, and presses as a incumbrance upori the revenue
instead of profiting it to the. extent it should. At present
the rate of duty which the railways paid to the state did not
exceed one-eighth of a penny duty per mile. During the
present year 1 do not propose that in this instance any change
shall take place in the rate of duty paid by the railroad pro-
prietors, though I u ill say that if they are compared with
those rates of duty paid by the coachmasters, the latter are
very much too high. Those which carry six passengers pay
a penny per mile ; Those carrying ten three-halfpence; those

The eldest son was his last victim, and there is no doubt
from the fact of his having one stocking and garteron, that
the poor little fellow was in the act of dressing, when his
wretched father summoned him to destruction. It would
seem here, from the carpet in the psssage leading from the
room in which he had slept to that of the third room, where
he was murdered, being rolled up in many places, that the
poor little fellow had struggled very hard, and his cries were
so loud as to be heard in the next house.
However, on getting him inside the door, his wretched fa-
ther cut his throat, and then.his own, as both fell quite close
together, the boy on his left side, and the murderer on his
right; both heads are not more than six inches'apart. Mrs.
Lucas, thinking that her husband was up stairs much longer
than was necessary, sent her niece from the kitchen to see
what was detaining him, and the girl, on going along the
passtrre, saw the younger boy on the side of her aunt's bed,
with his throat cut as has been before described. She in-
stantly shrieked out for assistance, and Mr. Pearson, a gen-
tlemen occupying apartments on the next floor, ran up stairs
with Mrs. Lucas, when the appalling sight above described
presented itself.
The scenes which presented itself in the third room baffles
description. The razor with which the murderer effected
his purpose was held tirmix in his right hand, and its blade
is a striking object, as it ism a round position, with its point
resting on the cheek o the poor boy.

CLERICAL INTELLIGENCE

(From the Oxford Herald.)

In a congregation holden on Thursday last, the following
degrees were conferred :

BACHELORS OF ARTS

Sir John Edward Harrington, Bart., Christ Church.
'John Hungerforci Pollen, Christ Churcli.•
John Super, Magdalene Hall.
Arthur Edward Whieldon, Trinity College.
In a convocation holden the same day,TraversTwiss, Esq.,
-Fellow of University, was unanimously elected
Professor of Political Economy, in the room of Herbert Me-
rivale, Esq., late Fellow. of Balliol. '
The Board of Trinity College, Dublin, have elected the
Rev. Thos. M`Neece, Fellow of that Society, to fill the office
of Archbishop King's Lecturer in Divinity,- vacated by the
appointment of the Rev. Dr. O'Brien to the See of Ossory.
Mr. M`Neece also succeeds the late lecturer in the Living of
Arboe. .

Rev. James Jenkyns, of St. Albans, Herts, to the Vica-
rage of Wootton, near Bedford, vacant by the resignation of
the Rev. John Jenkyns ; patroness, Lady Payne.
Rev. J. B. Bampton, to the Curacy of Wetherden, Suffolk.
Rev. H. J. B. Milcolm, D.D., Rector of. the Abbey, St.
Albans, to be a Rural Dean in the Archdeaconry of St.
Albans.

Rev. J. C. Orlebar, to the Curacy of Hockcliffe, with
Chalgrave, Reds. '
Rev. D. A. Williams, Master of the Carmarthen Grammar
School, to the Perpetual Curacy of St. David's Church,
Carmarthen ; patron, the Rev. D. Rowlands.

'Rev. C. Graham, to the Curacy Ofidileshell, near Bally-
gawley, Ireland.__

Res.' D. P. O'Connor, to the Curacy of Anderley with
Cuinberworth, Lincolnshire.

Rev. A. J. Rogers, B.A. of Jesus College, Cambridge, and
Curate of *Wading, Isle of Wight, to be Chaplain on theMa-
drag Establishment.

PROMOTIONS

The Rev. L. Gilbertson, M.A., Fellow of Jesus College,
to be" Minister of the new Church of Llangorwen, near
Aberystwith. •

The Rev. W. Valiance, M.A., of University College, to
the Rectory of St. Martin's and St. Paul's, Canterbury.
The Rev. Arthur. Dene, M.A., formerly of Exeter Col-
lege, Rector of Bittadon, Devon, to the Vicarage of Battery,
Devon ; patroness, Lady Carew.
The Rev. 11. J. Boone Nicholson, D.D., of Magdalene
Hall, and Rector of the Abbey, St. Alban's, Hertfordshire,
to be a Rural Dean in the Archdeaconry of St. Alban's.

The Rev. E. P. Blunt, .M.A., of Corpus Christi College,
Rector of Hampreston, with the hamlet of Longhorn annexed,
Dorsetshire, has resigned that Living, which is in the patron-
age, of E. Greathead, Esq.
Rev. S. L. Sainsbury, M.A., to the Rectory of Beckington
and Standerwick, Somerset, upon his own petition as patron-.
Rev. G. Sanby, jun., M.A., Rector of South Elinharn, All
saints, and Perpetual Curate of Redlingfield, Suffolk, to the
Vicarage of Flixton St. Mary, Suffolk; patron, Sir R. S.
Adair, Bart.

Rev. Isaac Hughes, Incumbent of Blaenporth, to the Vi-
carage of Llandyfriog, with the Rectory of Llanfairtrelheligen
annexed, Cardiganshire, vacant by the death of the Rev. J.

Williams

Rev. C. M. Arnold, 8.A., formerly of St. John's College,
Cambridge, and-Master of the Grammar School, Warminster,
has been appointed Chaplain to the Marchioness of Bath.
Rev. B. Shaw, B. A., Curate of Witcham, Cambridgeshire.
to the Curacy of Fen Drayton, vacant by the cession of the
Rev. H. F. Bacon.

Rev. S. R. Capel, Rector of, Wareham, Dorset, to the
Chaplaincy of the Wareham and Purbeck Union. •
• Rev. W. Hock in, Chaplain to the Devon and Exeter Hos-
pital, and the -Rev; John Armstrong, one of the Priest:
Vicars of the Cathedral, have been appointed, by the Trus-
tees of St. John's Hospital, to preach 'the Sunday evening
Lectures in the Parish Churches of St. Paul and Trinity,
for the year ensuing.
Rev. S. Creyke, Rector of Wigginton ; Rev. T. Egerton,
Vicar of Dunnington ; Rev. E. Churton, Rector Of Creyke;
Rev. G. Dixon, Vicar of Helmsey ; Rev. W. Gooch, Vicar
of Stainton ; and Rev. F. Lipscombe, Rector of Welbury,
to be Rural Deans in the Archdeaconry of Cleveland.
Rev. S. Sharpe, D.D , Vicar of Doncaster, Rev. T. Sut-
ton, Vicar of Sheffield ;* Rev. G. Chandler, Rector of Tree-
top ; and Rev. A. B. Wrightson, Rector of Handsworth, to
be Rural Deans in the Archdeaconry of the West Riding of
York. .

Rev. W. E. Bentinck, Rector of Siggleshorne ;
and the Rev. C. C. Hotham, Rector of Roos; to be Rural
Deans of the Archdeaconry of the East Riding of York.

- -
CAMBRIDGE, MARCH 112.—At a congregation holden on
the 11th instant, the following degrees were conferred :
William Collings Mathison, Trinity College. •
John Gorham Maitland, Trinity College.
William Ritchie, Trinity College.
Benjamin Morgan Corvie, St. John's College.
George Fearns Reyner, St. John's College.
Edward Thornton Codd, St. John's College.
Thomas Humphreys, St. John's College.
Barnard Smith, St. Peter's College.
Philip Freeman, St. Peter's College.
Francis Henry N. caossop, St.• Peter's College.
Alexander Turner Cory, Pembroke College.
John Rustat Crowfoot, Caius College.
Thomas Caswall, Clare Hall.
Robert Goodwin, Clare Hall.
James Beck, Corpus Christi College.
• A. P. J. Mills, Queen's College.
Robert Merry, Jesus College.
Henry Anneslev Woodham, Jesus College. •
Henry Griffin Williams, Emmanuel College.
BACHELORS OF DIVINITY.
Rev. Robert Wilson Evans, Trinity College.
Rev. Christopher Lenny, St. John's College.
BACHELORS OF CIVIL LAWS.
L. Morison, Trinity College.
• Joseph George Stilwell, Caius College.

Jamaica, Selkirk, from Bahia, at the Cove
Lady Salton'', Craig, hence for Malta, at Milford
Bridget, Waite, hence at Lisbon
Coral, Butter, sailed from Lisbon for this port sth March
Lord Charles Spencer, Cornish, hence at Gibraltar
Henry, Duntan ; Ann, -; •M'Leod, -, and Leo, Bele,
hence at Rio Janeiro
Hudson, Leggett, hence at Buenos Ayres 25th Dec..
Windsor, Hayton, hence at Ceara, in 26 days from Studwell
Roads
Wallace, --, hence for Port Philip, at the Cape of Good Hope
Magistrate, and Charlotte, hence for Africa, were spoken loth
Juni'-off 'Grand Buser'

VESSELS ENTERED FOR LOADING.
(SINCE OUR LAST PUBLICATION.)

EAST INDIES, ,CAPE OF GOOD HOPE, ke.
Winifred, J Ilartley, L 65 Calcutta, W & J Tyrer
Charleston, Harlow, 373, Canton, Brown, Shipley &Co

• WEST INDIES AND MAD Adll,l
Rival, F Sutherland, 134 Nassau. N.P. • J M Wood
Eliza, Ei Cooper, )7u Cape Verd and Monte Video,

K hiacauley & CO

Columbus, D Green,
Dickey Sam, J Coaker,

SOUTH AMERICA. - •
319 Pernam,buco, Cotesworth &Co
305 Monte Video and Buenos Ayres,
Cotesworth & Wynne
Robert, D G Bilaffer, 302 Pernambuco, M'Nair & Dutton
Resolution, T Eskdale, 383 Rio Janeiro, Cotesworth & Wynna
UNITED STATES.
Dumbarton, N Pendleton, agg New Orleans, J S Ilolmes &Co
Sharon, J H Puringten, 553 New York, J & W Robinson
General Parkhill, J C Hoyt, 593 New York, C Grimshaw &Co

BRITISH
James Reddin, G Beck, 244

Pulla, W Hick;.

4ME.RICA,
Montreal,

J N Wood & Co
Hughes & Co

300 Quebec,
EUROPE.

Echo, G Renfors, 300 Uleaborg, • Bahr, Bebrend & Co
:Le Sarzeautin, A Piron, - 150 Nice, ' Bahr, Behrend &Co
Native, J Martin, • 87 Cadiz, Valiance & Henry
Toivo, A Swanbecle, ' 188-Elsinore, Bahr, Behrend & Co
Camilla, G Capes, 141 Leghorn, J Bibby Sr Sons
Water Lily, E Payne, 127 Lisbon, Cotesworth & Wynne
Packet, J .flea, 126 Wismar, Campbell & Rudd
Margaret, It England, 129 Ancona, J G White
John Marshall, W P Poythress, 322 Alexandria, G & J Smith
_ __

Champion, J Miles,
Lanark, G Bainbridge,
Kate, J James,

Dordt,
Mobile,
Ostend,

J Martin
Houghton & Smith
Bahr, Behredd & Co

Flying Fish, R Edwards, 94
Sophia. G_H tlaagliind, 360
Royal William, J Miller, • 111

Smyrna, G Yates & Louthean
Trieste, Bahr, Behrend & Co
Venice, AVNair & Dutton

..' MEETINGS OF CREDITORS FOR LIVERPOOL
MAacii. Houa,
15, Gardner Boggs, (15t)...... Court of Bankruptcy, London, 11
15, John Davies, (Ist). Clarendon Rooms, 1
16, Shingler and James, (special) ' •
• Sale and Worthington's Manchester, 11
16, Daniel Antrobus, (Ist).. Clarendon Rooms, 1
16, .William William Slater, (Ist). Ditto, . 2,
17, Robert Barnewall. (ptoof and div.) Ditto, 12.
17, John Crit hiey, (Ist) Ditto, 2
17, JOhn Hope Lowndes, (special)
18, Marshall and Rogers • • Ditto, 12
19, Nathan Litherland, (proof and div.) • Ditto, - 1
19, Robertson, Garrow and Alexander, (Ist) Ditto. 1
23, James Jackson, (proof and div.) Ditto, 12
24, Hudson, Williams and Co. (proof and div.) • Ditto, 12

LIVERPOOL INFIRMARY REPORT,

March 13, 1840