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of boring through hills, and, to a great extent, of cutting and embanking, and the employment of steam as a first mover in its cheapest, instead of its dearest form,-together with the absence of destructive agencies upon the railway itself,-seem to insure the correctness of the assumptions with regard to comparative economy.

We may state, in conclusion, that the pneumatic system of railway has been jealously examined by, and has the favourable opinion of, many of our most eminent philosophers, whilst its merits and pretensions are fully admitted by all such competent practical and amateur mechanics and engineers as have given themselves the trouble to obtain information before they committed themselves to an opinion. This, however, we are sorry to add, has not been the case with all; but it is satisfactory to learn, nevertheless, that the system will be established beyond the power of misrepresentation, by the application of a practical line, the means of constructing which are, indeed, already obtained.-Literary Gazette.

India Rubber.-This substance, which, within the memory of thousands now living, was only sold in stationers' shops for the purpose of rubbing out pencil-marks, is daily brought into some new and important use. Owing to its light and impervious qualities, it has for some years been made applicable to most articles of external dress; while in America a boat has been recently constructed of it, which weighs only 20lbs., will carry a ton weight, and may be folded up into a portable bundle!

Glass Duty. The total amount of duty charged on glass in Great Britain and Ireland, during the year 1834, was 923,0567. 6s. 4d., of which 233,3177. 178. 4d. was on flint glass, 56,7817. 48. on plate, 10,149/. on broad, 477,1287. 18s. 6d. on crown, 120,4067. 7s. on bottle, and 25,272l. 19s. 6d. on German sheet glass. The total amount of drawback was 257,885. 14s. 2d., of which 85,2297. 118. 1d. was on flint glass, 7,8537. 18s. 7d. on plate, 86,1617. 12s. 6d. on crown, 52,4567. 148. on bottle, and 26,1837. 178. 1 d. on German sheet-glass.

Lenses for Microscopes.-Messrs. Trecourt and Oberhausen have presented to the French Academy specimens of lenses for microscopes, formed out of precious stones-viz., one of diamond, another of sapphire, and a third of ruby. It took twenty-four hours to polish the surface of a diamond lens, with a wheel which revolved at least 200 times in a second; so that, in that single operation, the lens was turned round 17,000,000 times. The diamond lens, in its simple state, magnifies 210 times; with a compound eye-glass (oculaire compose) it magnifies 245 times; and in the latter case, the sapphire lens magnifies 255 times, and the ruby 235 times.

BANKRUPTS,

FROM JUNE 23, TO JULY 28, 1835, INCLUSIVE.

June 23.-R. SMITH, Gravesend, Kent, bricklayer. C. PEARSON, Greenwich, Kent, chemist. G. SIMMONS, King's-cross, St. Pancras, surgeon. G. E. TURNER, Cheltenham, auctioneer. J. WRIGLEY, Knowl, Saddleworth, Yorkshire, woollen cloth merchant. E. HANCOCK, Sheffield, Yorkshire, hackneyman. W. CLARK, Kingston-uponHull, hop-merchant. J. GREENWAY, Plymouth, merchant. P. LEE, Winchester,

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W.

J.

G. JAMES, late of Bucklersbury, wine-
merchant. A. PRICE, Priest-court, Foster-
lane, Cheapside, straw-bonnet maker.
T. RESTELL, Budge-row, London, India-rubber
manufacturer. G. CLISBY, Hungerford-
market, Middlesex, corn-dealer. J. WALLIS,
late of Tooley-street, linen-draper.
RAVENSCROFT, jun., Manchester, wine-mer-
chant. J. WRITELOCKS, Watnall, Notting-
hamshire, builder. T. YOUNG, Newcastle-
upon-Tyne, grocer. J. BURNLEY, Wetherby,
Yorkshire, wood merchant. J. BROOM, J.
TAYLOR, and S. BRIGGS, Huddersfield, fancy
cloth manufacturers. J. BASTIAN, Truro,
Cornwall, merchant,

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J.

F.

I.

Spitalfields, silk manufacturer.
GRACE, Eastcheap, orange merchant.
SOMERS, Oxford-street, cheesemonger.
SHEPLEY, Farnham, Surrey, hop-dealer.
BURROWS and J. BURROWs, Piccadilly, Mid-
J. MEALEY, Cran-
dlesex, cork cutters.
bourne-street, Leicester-square, fringe manu-
facturer. G. JONES, Leicester-street, Leices-
ter-square, auctioneer.

facturer. G. T. WHITINGTON, New Lon

don-street, City, merchant.

Tooley-street, ironmonger.

H. IMESON,

W. ADDISON,

J.

Taunton, Somersetshire, tea-dealer.
CHENNELLS, Limehouse Hole, wine-merchant.
F. COUPEES and W. COUPEES, Luton, Bed-
R.
fordshire, straw-hat manufacturers.
THOMPSON, Star-court, Bread-street, ware-
houseman. R. GARRETT, Woodstock-street,
T. CORBETT,
Oxford-street, lead-merchant.
W. H. LYNASS,
J. NICKS,
West Ham, Essex, nurseryman.
Warwick, carpenter. W. COLE and H. GOOD-
N. FENWICK,
MAN, Northampton, tailors.
North Shields, Northumberland, common
brewer. T. MUSSELWHITE, Devizes, Wilt-
shire, saddler.

R.
T. LIVE-

Saint Helen's, Lancashire, surgeon.
LLOYD, Birmingham, victualler.
SEY, sen., G. LIVESEY, J. LIVESEY, and T.
LIVESEY, jun., Cowpe, Lancashire, woollen
manufacturers. J. POWNALL, Manchester,
innkeeper.

July 3.-E. M'Coy, Well-court, Queen-
S. MAINE, St. John-
street, City, stationer.
facturers.
J. WATTON,
street, Clerkenwell, currier.
J. SER-
Upper Bedford-place, surgeon.
JEANT, Liverpool, window-blind manufac-
turer. W. CHAWNER, Hinkley, Leicester-
G. J. Lowe, Stourbridge,
shire, tea-dealer.
J. BAY-
Worcestershire, mail contractor.
LISS, Daventry, Northamptonshire, builder.
J. SOLLOWAY, Leamington Priors, Warwick-
shire, innkeeper.

July 7.-E. G. F. SIEVERS, Ranelagh-street, J. CATES, Belgrave-square, coal-merchant. jun., Margaret-street, Cavendish-square, sur. geon.

July 21.-B. SHOUT and H. C. NICOLAS,
Milbank-street, Westminster, fish-sauce manu-
J. GRAY, Wentworth-place, Mile-
W. DICKINSON,
end-road, linen-draper.
Cateaton-street, wholesale shoe-manufacturer.
R. ROWE, Fulwood's-rents, Holborn, victual-
ler. J. HOBBS, Beaumont-mews, St. Mary-
G. W. Ro-
le-bone, livery-stable keeper.
BERTS, Adam's-court, Broad-street, City,
M. BONE, South Shields, ship-
merchant.
T. MESSENGER, Liverpool, pro-
owner.
C. MEREDITH, Rochdale,
vision merchant.
ironmonger.

July 24.-M. LOAT, Nine Elms, Battersea,
C. WOOD,
Surrey, whitening manufacturer.
G. STERNBERG, Coleman-street, City,
B. WHITE, Reading, printer.

merchant.

T. MINTON, Beak-street, Regent-street, grocer.
W. RICHARDSON, King-street, Covent-garden,
J. DEACON, Berners-street,
wine-merchant.

Oxford-street, upholsterer.

J. GOODWIN,

J.

Battle, Hastings, Sussex, innkeeper.
LARGIE, Liverpool, broker.
Manchester, spirit-dealer.

joiner.

H. RHOADES,
W. HOPEWELL,

Middleton-place, Lenton, Nottinghamshire,
J. MACKNIGHT, Dark-lane, Dawley,
W. TURLEY, Cosely,
Shropshire, grocer.
R. P. SOUTH-
Staffordshire, canal carrier.

ERN, Heaton Norris, Lancashire, wheelwright.

July 10.-J. HOADE, Englefield-green, SurN. TUFFNELL and S. TUFFrey, grocer.

NELL, York-street, Middlesex Hospital, tal.
J. DANIEL, Bath, timber-
low-chandlers.
D. MACKELLAR, Broad-street-
merchant.
T. PARRY, Green-st.,
buildings, merchant.
Theobald's-road, tailor and licensed victualler.
E. FAREBROTHER, Oxford, wine-merchant.

July 14.-P. GRANT and J. BELL, Strand,
printers. F. KNOWLES, Lawrence-lane, City,
J. C. COATS, Basinghall-street,
innkeeper.
W. H. ANDREWS, Picca-
man-milliner.
dilly, bookseller. J. O. N. RUTTER, Lyming-
R. FAIRCLOUGH,
ton, wine-merchant.

J. SOL

Farington, Lancashire, tanner.
LOWAY, Leamington Priors, Warwickshire,
T. BENSON, York, chain-maker.
innkeeper.

July 17.-R. HUNT, Spitalfields, silk-manu

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COMMERCIAL AND MONEY-MARKET REPORT.

THE Commercial and shipping interests of the country continue to present a very satisfactory appearance; as, notwithstanding the participation of Liverpool, Glasgow, and other ports in the China trade, which, until lately, was reserved exclusively to the Port of London, the tonnage entering the metropolitan port, so far from suffering any diminution, has considerably increased. In the manufacturing department of industrial occupation, the woollen factories have been actively employed until a later period of the season than usual, in those descriptions of goods which depend upon the alternations of seasons; and it is gratifying to the friends and supporter of our Australian colonies to observe the increasing attention with which the trade regard the produce of the flocks of those distant colonists. The Silk Trade maintains a steady course: the Cotton Manufactories are somewhat indolent compared with the excited state of activity, which, until lately, they exhibited for a long period.

In the Colonial Produce Market, West India Muscovade Sugars have been in extensive demand of late, particularly the lower qualities which are in use for the ordinary run of preserves, and for home-made wines. A rise of Is. per cwt. in all descriptions has lately taken place, and is firmly maintained. The present quotations are,-for Jamaica, brown, 55s. to 56s.; middling, 57s. to 58s.; good, to very fine, 59s. to 63s.

Mauritius and East India Sugars have also advanced lately 1s. to ls. 6d. per cwt.: of the former, yellow is quoted at 54s. to 60s. 6d. ; grey, 53s. 6d. to 59s. 6d. : brown, 49s. to 53s. of the latter, good middling, to fine white Bengal, has brought 32s. 6d. to 34s. 6d.; Manilla, 30s. There is a good demand also for Foreign Sugars.

Some considerable animation has lately prevailed in the Refined Market, in consequence of the eager competition of the grocers, and 1s. to 1s. 6d. per cwt. in advance has been the result; the demand still continues, and the stock on hand is very scanty.

The last average price of West India Muscovades was 17. 11s. 11.

Every department of the Coffee Market is dull, more particularly that for British Plantation. The quotations are, for Jamaica, ordinary, to fine ordinary, 78s. to 100s.; middling, 100s. to 1058.; good to fine, 107s. to 118s.; Ceylon,

good quality, 638. to 64s.; ordinary, to good ordinary Brazil, 50s. 6d. to 51s.

In Cocoa there is not much doing; good Trinidad has brought 51s. 6d. to 528.; a parcel of 400 or 500 bags of Brazil sold for 27s.

The market for Rum is very firm, the stock in the hands of importers being reduced to a very small amount; proof Leewards now command 28. 1d. per gallon, and for Jamaica, 30 over proof, 3. 2d. is asked.

The Cotton Market is steady; recent sales furnish the following results:—

Surat, ord. to fine
Madras, fair to good
Bowed, fair

Bengal, fair to fine.

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extent of 61,000

Tea Sales, to the packages, have passed during the last month; but scarcely more than onethird of the quantity found purchasers, the importers having made a determined resistance to the depression which was going on, and taken in the greater portion of what was offered. The consequence was, that what was really sold has generally produced better prices; Boheas are Id per lb, higher; middling Congous nearly 2d; Twankays, 1d.; and Imperial and Gunpowder, 3d. per lb. dearer.

The late Sale of Indigo, consisting of 7885 chests, of which about 1700 were bought in, opened very heavily, and for the first week prices were from 4d. to 8d. per lb. below those of the April sale; towards the conclusion there was more competition, and an advance of 2d. to 3d. per lb. took place: the average depreciation may be estimated as follows: on fine and good from 3d. to 5d.; on middling and consuming, 4d. to 8d.; on ordinary and low, 3d. to 6d. Madras, however, realised last sales prices, and, in some instances, an advance of 3d. per lb.

There is a steady supply of Wheat at Mark-lane, and little or no fluctuation has taken place of late in the quotations; with some partial and inconsiderable exceptions, the prospect of the harvest is most satisfactory. Some few samples of Oats, rubbed out, which have been exhibited, were of good weight and colour. The estimated duty on Hops has fallen from 205,0007. to 195,000l.; the scorching heat of the sun, and the want of rain, having materially injured them in some districts.

The English Funds have been re

markably steady during the month; at the commencement of it the quotation of Consols for the Account was 91 to 91, from which they advanced to 924, but received a check from the expectation of a loan for providing the funds to meet the claims of the slave-owners. This expectation has not been fallacious, and the realization of it has reduced the quotation to 90, which, after allowing for the dividend which has been paid in the interval, leaves a net depreciation of something more than 1 per cent.

In the Foreign Funds the progress of the past month has been marked by a very decided improvement in those Securities which, in the preceding month, had been the instruments of such ruinous losses to many. Spanish Bonds have risen from 43 to 52; and the discount on Scrip has been reduced from 15 to 7. Within the last few days the same causes, however, which operated on English Stock havé produced an unfavourable impression on Spanish, and caused a reaction of about 2 per cent. The improvement in Portuguese Bonds during the same time has been about 5 per cent.

The closing prices of the principal

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Belgian, 5 per cent. 100-Brazi lian, 1824, 5 per cent. 8536-Chilian, 6 per cent. 44 6-Colombian, 1824, 6 per cent. 36 71-Danish, 3 per cent. 767-Dutch, 24 per cent. 543Ditto, 5 per cent. 101-Mexican, 6 per cent. 36 71-Peruvian, 6 per cent. 30 1-Portuguese, 3 per cent. 593 601 -Ditto Regency, 5 per cent. 90 Russian 0. sterling, 5 per cent. 1094 -Spanish. 1821, 5 per cent. 503 1Ditto, 1835, Scrip, 5 per cent. 91 83.

MONTHLY DIGEST.

GREAT BRITAIN.

The Revenue.-We subjoin the official tables for the quarter ended the 5th instant. They exhibit, upon a comparison of the financial year and quarter with the corresponding periods last year, a deficiency upon both; on the year to the amount of 1,758,886/., and on the quarter of 656,407%. "The chief falling off," says one of our London contemporaries, appears in the Excise, the income for which is less by 3,194,2657. for the year, and 551,4617. than before; but this is more formal than real, and is produced chiefly by the transfer of the tea duties from that department of the public accounts to that of the Customs. This latter accordingly shows an increase upon the receipts of last year of 2,457,5157. on the whole year, and of 384,4207. upon the quarter. Under the heads of Post-Office and Miscellaneous will be found an improvement as to the year and quarter, in the first to the amount of 23,000l. and 4000/., and the latter of 13,7361. and 53142. respectively. The income derived from the Assessed Taxes has greatly fallen off, being 982,0197. less upon the year than the last, and 425,0367. upon the quarter. Stamps, too, have proved 131,5747. less productive upon the year, and 72,1437. less upon the quarter. Under the head of Repayments of Monies advanced for Public Works, &c., there is an increase upon the year of 54,721., but a decrease upon the quarter of 15011. The amount of Exchequer Bills to be issued for the service of the present quarter is larger than usual, being 6,717,2397.

Net Produce of the Revenue of Great Britain in the

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Total. 11,198,694 10,542,287 393,734 1,050,141|| 43,671,90441,913,018 2,548,972 4,307,858

Deduct Increase

393,734 Deduct Increase.......

2,548,972

Decrease on the Quarter

656,407 Decrease on the Year...... 1,758,886

IMPERIAL PARLIAMENT.-HOUSE OF LORDS.

June 22.-Lord Denman announced the resignation of the Earl of Devon (formerly Mr. W. Courtenay) as Clerk Assistant in their Lordships' House.

June 24.-Lord Melbourne, after some eulogistic observations, moved that, in the opinion of the House, it was right to record the just sense which it entertained of the zeal, ability, diligence, and integrity with which the Earl of Devon performed the arduous duties of Assistant Clerk. The Duke of Wellington, Lord Lyndhurst, Lord Brougham, Lord Shaftesbury, and Lord Abinger, gave their testimony in corroboration of the opinions of the Premier, and the motion was carried unanimously.

June 29.-Lord Melbourne, in reply to Lord Farnham, said that he hoped to be able to submit a measure regarding Municipal Corporations (Ireland) in the course of the present Session.-The Marquess of Londonderry moved for a copy of the Order in Council suspending the Foreign Enlistment Prevention Act, and for copies of papers connected therewith. -The Earl of Devon's answer to the expression of their Lordships' satisfaction at his performance of the duties of Clerk Assistant was ordered to be entered in the Journals of the House.

June 30.-The Building Committee was re-appointed, on the motion of Viscount Duncannon, and the statement of Sir R. Smirke referred to them. -Lord Brougham's resolutions on education were withdrawn, after an opinion expressed to that effect by Lord Melbourne.

July 2.-Lord Melbourne, in reply to some observations of the Marquess of Londonderry respecting the warfare in the north of Spain, said that he believed the decree, purporting to be signed by Don Carlos, excepting from the benefit of the convention of Lord Eliot all foreigners who were engaged in arms against him, to be a forgery.-On the motion of the Archbishop of Canterbury, a Bill for the better regulation of Ecclesiastical Benefices, having no cure of souls, was read a first time.

July 3.-The Marquess of Londonderry again spoke on the subject of the decree stated to have been issued by Don Carlos, and called upon Lord Melbourne to ascertain whether it was true or false.

July 7.-The Marquess of Lansdowne moved an address to his Majesty on the subject of building a temporary House of Parliament for their

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