legitimate object of duty than coal exported out of this country. He thought that a tax levied on an article produced in this country-an element of manufacturesnecessary to manufactures-contributing by its export to increase the competition with our manufactures. He thought it important to consider the rapid increase in the quantity of coal exported; in 1831 the quantity was 356,000 tons, the duty received 50,000l.; in 1833 the quantity was 448,000 tons, the duty 64,7107.; in 1839 the quantity was 1,392,000 tons; in 1840, 1,307,000 tons, but the realised income, instead of being, as in 1833, 64,000l., was only in 1840, 6,900l. He did not intend to increase the duty, or to prohibit the export of coals, but he proposed that the duty of 4s. per ton should be levied on coal exported in British as well as in foreign ships. He estimated that this measure would produce 200,000l.; making altogether an excess of revenue above the expenditure of 4,310,000l., leaving a surplus of 1,800,000l. Sir Robert then stated that he meant to apply this surplus in a manner which he thought would be most conducive to the public interests, and most consonant with public feeling and opinion-by making great improvements in the commercial tariff of England, and, in addition to these improvements, to abate the duties on some great articles of consumption. In looking at the tariff, he found that it comprised 1200 articles. The government desired to remove all prohibition; next, they wish to reduce the duties on raw materials for manufactures to a considerable extent-in some cases the duty proposed being merely nominal, for the purpose more of statistical than of revenue objects; in no case, or scarcely any, exceeding 5 per cent.; on articles partly manufactured, never exceeding 12 per cent.; while on articles wholly manufactured, the duty never to exceed 20 per cent. It is proposed to reduce the duty on 750 articles. He intended that coffee, the produce of British possessions, shall come in at a duty of 4d., and that all foreign coffee shall pay 8d. On timber he proposed a great reduction of duty, viz. that the duty on foreign timber shall be reduced to 25s. per load; the duty on deals shall be reduced to 30s. per load; and the duty on lath timber shall be 20s. per load. He then proposed that the duty on colonial timber shall be reduced to 1s. a load; upon deals to 2s. ; and upon lath-wood to 2s. He calculated the deficiency in the present income at 2,570,000l. There will be a total loss to the revenue, from the reduction of duties of 3,780,000l. Against which he set the estimated revenue which would be derived from the new taxes, which he calculated at 4,300,0007., leaving a surplus of 520,000l. The Right Hon. Baronet was loudly cheered from all parts of the house, as he concluded his speech. March 12.-Nothing of importance.

March 14.-Discussion on the Corn Laws. The House went into committee and considered eight clauses of the bill.

March 15.-Some discussion took place on the St. Marylebone Parish Bill— on Quarantine Regulations-on Presentations in the Church of Scotland-and on proposed Park Improvements.

March 16.-Some questions having been put relative to the operation of the proposed Income Tax, Sir Robert Peel announced to the House that the Queen had expressed to him her intention that her own income should be subject to a similar reduction to that of her subjects. The Bill for extending the Copyright of Designs was read a second time. Lord Francis Egerton's motion for amending the Marriage Law was negatived by a majority of 23-the numbers being 123 to 100.

March 17.-Mr. Lindsay moved that on the 7th of April the House should resolve itself into a committee for the purpose of addressing her Majesty to redeem Captain Elliot's promise, that the opium merchants should be indemnified for their losses. The Chancellor of the Exchequer said, that considering the circumstances under which it was given, neither the late nor the present ministry considered it binding. Compensation was due from the Chinese government, but could not be looked for until the termination of the war. The motion lost by a majority of 50. Sir Robert Peel said he had determined upon reinforcing the army in India. Some discussion took place respecting the Poor Laws.

March 18.-The House resolved itself into a Committee of Supply. Sir Robert Peel said, that the time had arrived when tampering with savings' banks, and with 5 per cent. upon custom duties, must be abandoned, and some decided and vigorous effort must be made to equalise the income and expenditure of the country. The clear net deficiency to be provided for the ensuing year was 3,800,000l. He did not deny the objections there would be to a tax on the income of the country. He should propose to adopt for the purpose of the collection of this tax, the machinery,

speaking generally, applied by the act brought in by Lord Lansdowne, then Lord Henry Petty, in the year 1806, in the administration of Lord Grenville and Lord Grey; and a reference to that act, passed in 1806, would show to any gentleman who wished to ascertain it with great precision, the general mode in which it is proposed to collect the tax. Sir Robert said he should propose to place the collection and general superintendence of the income tax under the control of the officers of Stamps and Taxes, and their officers to be employed in the performance of all duties connected with the levying of this tax. În respect to appeal, to give an option of which every one may avail himself, it was proposed to permit the Tax Office at the Treasury to appoint a certain number of persons who should bear the name of " Special Commissioners ;" and that these special commissioners should have all the powers of hearing appeals which the commissioners for general purposes did possess under the act of 1806; that each party should have the full option of going before the commissioners for general purposes if he please; but if he prefer it, the appeal should be heard by a special commissioner, responsible to the government, and acting under the control of the Tax Office, which commissioner would, of course, be sworn to entire secrecy. In the next place, he proposed a provision to enable parties once having made a return of their income, on the average of three years, to compound for the assessment. He mentioned another provision to enable parties who objected to the payment to the collector; for, though they were subjected to no inquisition into the amount of their property, still it was painful to them that persons living in their immediate neighbourhood should be able to learn what amount they paid the collector, and be able, therefore, to infer what was the exact amount of their property, to make payment of the duty, after the assessment was agreed to, into the Bank of England, without any name, on account of the property tax.

March 19-No House.

March 21.- Mr. Hogg, chairman of the committee for determining the due return of the Borough of Clitheroe, brought up its report; namely, "That Mr. Matthew Wilson, junior, is not duly elected a burgess to serve in this present Parliament for Clitheroe, but Mr. Edward Cardwell is duly elected, and ought to be returned a burgess to serve in this present Parliament for the Borough of Clitheroe. Mr. Edward Cardwell then took the oaths, and his seat. Some discussion took place respecting the Severn Navigation Bill, at the close of which the Bill was ordered to be read a third time. Conversation on the Custom Bill. On confiscated opium. On Irish Education. On Slave Duties. The House resolved itself into a committee of Ways and Means, in which the discussions were warm and lengthy. March 22.-The Sheriffs of the city of London appeared at the bar with a petition from the lord mayor, aldermen, and commons of the city of London in common council assembled, praying against the extension of the Blackwall Railway into the City of London.--The Bill for the Yarmouth and Norwich Railway was read a second time, and referred to a committee of selection. The Birmingham and Liverpool Junction Canal Bill was read a third time.-Several petitions presented. John Ashworth was brought to the bar and admonished for intimidating a witness before the committee for inquiring into the due return of the member for Clitheroe.-Long discussion on the state of the navy.-The House entered into an inquiry on the death of James Flanagan.-Conversation on the Rural Police.-Captain Pechell moved for a return relative to the Union incorporated under Gilbert's Act. Lord Stanley moved for the appointment of a committee to inquire into the state of our settlements on the Western coast of Africa, more especially with reference to their present relations with the neighbouring native tribes; which was agreed to.

March 23.-The Nottingham Gas Bill was read a third time and passed.-The Commons were summoned to the Upper House to witness the Royal Assent to certain bills. On their return they received various petitions. The House resolved itself into a committee of Ways and Means. After a lengthy discussion, and two divisions of the House, an adjournment was agreed to until the 4th of April.

G. J. PALMER, PRINTER, SAVOY STREET, STRAND.