The Express. — 1853-12-29 (London, England)

CHARLES DICKENS'S CHRISTMAS READINGS AT EIRMINGHAY.—In fulfilment of a promise made a year ago that be would read some of his Christmas books in aid of the new Birmingham and Midland Institute, Mr. Dickens commenced the series by reading the "Christmas Carol," in the Tewn-hall, on Tuesday evening. Notwithat•ndiog the inslemeucy of the weather, the vast ball was well filled, about seventeen hundred persons being present. Mr. Dickens's reception was of the most hearty and enthusiastic kind : be had a most sympathising audience, who caught the spirit of the speaker and the intention of the author with appreciative intelligence, and for full three hears they sat charmed by the geniality of the story and the admirable elocution of the speaker, who kept up the interest till the very last, concluding amidst great applause. This is the first time Mr. Dickens has read his books in public, and the effect was peculiar. He reads " The Cricket on the Hearth " to-night (Thursday), and to-morrow be repeats " The Christmas Carol," exclusively to the working classes, who have Mr• ady secured every plate In the hall. The proposed institute, in whose behalf these readings are given, has been arty fortunate hitherto. A tits for the building, worth from 10,000/. to 16,0001., has been granted by the corporation, nearly 10,0001. additional have been subscribed, and Mr Dickens's contribution in the shape of the proceeds of the readings, will, it is anticipated, be a handsome one.  ARE CHILDREN LIABLE TO THE INCOME TAX I  —*— The following correspondence has transpired on tie subject of the earnings of children living with, and maintained by, their parents : " Manchester, December 10, 1853. " Sir,—l lave the honour to acknowledge, through the ' lion. F. Lowboy, an answer to a question I deemed it proper to put to you as to the income tax ; and I sincerely trust you will excuse me for again trespassing. on your valuable time. My reason for doing so, right hon. sir, is this—The intended operation of the income tax is, in my humble opinion, very imperfectly understood in this important locality, and my first note to you might not have been sufficiently explicit. The question, therefore, I would now submit, is, ' Are the incomes of children living with, and kept by, the father, liable to the tax, or are children's incomes altogether exempt from it ; but, if to be levied, in what way r —Again asking, your kind consideration for thus troubling you, I have the honour to remain, sir, your meet obedient servant, " Csauteoruita Sonoma. " Toth. Chancellor of the Exchequer, London." " Inland Re , Somerset-house, London, Dec. 23, 18,53. " Sir,— The Chancellor of the Exchequer has forwarded to the Board of Inland it your letters to him of the 27th ult. and 10th instant, requesting information as to the application of the income tax to the earnings of children residing with their parents. In reply, lem directed to state that children living with their fathers are only liable to assessment individually, if their incomes subject them to the tax. The father is in the same position, and is only liable for his own profits, if they amount to a sum on which the duty is chargeable.—l am, sir, your obedient servant, " THOMAS Kzoott ' " Mr. Christopher Burgess."  SUICIDE OF A CITY SOLlClTOR.—Yesterday, Mr. Payne held an inquest on the body of Mr. James Hurst, aged 75, an old inhabitant of Milk-street, and for many can solicitor to the St. Ann's Suciety. On Monday night I last the deceased went to bed in good health, but rather depressed in spirits. Ooe of his servants went to his room at a quarter before 7 o'clock on Tuesday morning for some', keys, but he did not speak to her. At halt-past 9 another servant went up to his room, as was customary, to call him for breakfast, and found her master suspended by a cord from his neck round the bedpost. He was quite dead. He had spent part of Christmas-day with his son, and he was observed to shake hands in an unusual way with his eon's wife and grandchildren, saying, " God bless you all." He then abruptly left the house. It seemed he had lately been in the habit of talking a good deal to himself ; and on one occasion was overheard saying " If it is to be the case, it must be so." On Friday last he went up to a person of whom he had but a very slight knowledge, shook him cordially by the hand, and asked him to give him 1001. The jury returned a verdict of "Temporary insanity."