The Sun. — 1824-01-03 (London, England)

MORNING HERALD.] :.The apprehensions of distress in Ireland entertained at the beginning of winter, have greatly, if not wholly, disappeared. The quantity of potatoes, the chief sustenance of the labouring classes, is likely, to be abundant. A more than usual proportion of land had been. devoted to the tillage of them—and there has been no severe or continued fall of rain to injure the crop. Farming produce has also been for some time on the rise. Perhaps the best evidence of improvement in the condition of the people is the gradual return to tranquillity. Outrages are still committed, and, unhappily, murders are recorded in the Irish newspapers. But they are no longer of ordinary occurrence. They are not the rule, but the exceptions. Let but the act of God, or the prudence of the Legislature, render the state of the population somewhat better, and there can be little doubt of a corresponding improvement in the state of society. Oue of the most generally correct instances of reasoning from effect to cause is in the condition of a people. There is scarcely an instance in which a disorderly population is not the growth of a distressed or comfortless existence. Some surprise is expressed that the Irish have not shewn a juster sense of the disposition recently manifested by the Government and Parliament. But let it be remembered that it is only disposition. Nothing is more impatient than a multitude, and particularly an Irish multitude. I t is not reasonable to expect that mere good intentions', however unequivocal, should have any effect until they begin, at least, to be put into execution. The principal measure of conciliation--indeed, the only one —as yet tried, is the Tithe Commutation Bill. But that, unhappily, has proved a source rather of discord. It has wholly failed to satisfy either party, and has, we are informed, been pretty generally abandoned in despair. From the manner in which it was treated in the Houses of Parliament, but little was expected from its immediate operation. It was universally admitted to be rather au experiment; to be observed with a view to ultimate legislation, than a measure of practical and permanent effect. Upon one point only there appeared to be not the least doubt--; viz., the good intections and liberal feelings of the Itight Hon. Secretary who intro loced it,— It will we understand, come before Parliamentearly in the Session, with the advantage of knowing how far it has or has not worked, and what objection and inconvenience have arisen on the part of those to whom it applied—the payers and receivers of tithes.  THE ComET.—This•celestial stranger is now clearly visible to the naked eye, and may be seen in the south-eastern portion of the heavens, a little after four o'clock in the morning till day break. It has attaineLl considerable elevation. Its nucleus is dense, aPPark,4ltlv irregular in its shape, and surrounded by a considerable nebulosity. tail; which is more brilliant, points straight upwards. A few days will decide, by its increase in splendour or diminution of light, whether it be on its approach to our system, or on its return from it.  REPORTED Loss OF HIS MAJESTirs