The New York Herald Newspaper, December 26, 1842, Page 2

NEW YORK HERALD. w York, Monday, December 26, 1842, ee noel Tne es ‘Lo the Public. ngratulating our rea: ic in general, on the da r Lord and Savic advertise patrons jorigus advent of e teel for the unexa Jed towards the Here er since its establishment lings of grat Support and patro oly during the iu Mey, 1835. lat ce of time st year, Dut has elapsed since the organiza- tion of this establishment, no newspaper ever passed throngh such a fiery trial of attacks, abuse, libels, and atrocious calumnies, as we have experienced. Yet inthe midst of saeh misrepresentation, we have prospered to our heart's eontent, and overcome every ebstacle made to our We have at this moment, the largest, the best, nost respectable eirculation of any newspaper in e York—and our advertising patronage is so great, © difficulty to find room for the favors of our # patrons. of this we annex the following documents, he mind at once :— Sc Orriee, N. ¥.,} Aug. 29, 1842 "§ Mr. H.V Burien :— stn .— Please deliver at the Sun Oifice, N. Y., five hundred reams of paper per werk, for six months irom the 15th of October, 1842, to be of this quality, size and weight, the same to be paid for in cash every two weeks. M. Y. BEACH. the ak to " wHerao wel six. § & Bx xs ams per week of sized 32 46 for the Herald,for one year rom this date,to beot quali: I accept the above order, ty equalto this specumen— and agree to furnish the pa- Payments to be made eaeh per accordingly. week in cash, in full for that H ¥. BUTLER. week. JAMES G. BENNETT. We accept the above or di will deliver it as di- Aug. 31, 1942 Witness, M.S. Bracu PERSSE & BROOKS, No. 61 Liberty street. JamesRowe, ( Samurt Beaman, § Witnesses, It has been well known that the Sun newspaper, in con- sequence of its cheapness, had for several years the largest circulation in New York. This circulation, from obvious ca has diminished very much of late, and is now andly half of what it has been in former years. Asana. ral consequence, its advertising patronage has diminish- ed in a like ratio, as may beseen by looking at its columns. ‘The evidence of the decline in its circulation is exhibited in the contract with Mr, Butler, published by Mr. Beach himself, a8 contrasted with our contract made with Persse & Brooks. Now, Mr. Butler, like Persse & Brooks, is a highly respectable man, and a good paper manufacturer— although the paper he furnishes to the Sun is ofa cheaper, and 0! course a worse quality than what we have invaria- bly used forthe Herald. It is evident from these contracts, that we consume about one-third more paper per week than Mr. Beach of the Sun, and accordingly our circulation is, in th re extensive. The nature of this cir- culation is also different. Sun circulates among the poor principally —but reamong the higher and more educated classes—particu" y the clerical, financial, literary, and commercial. Onr ads ortising patronage has also increased much—as it afurally do among a business and intelligent peo- eof seeing their best and truest interests. By the Sun, it will be seen that whole columns \d advertisements, stuck into fill up space— x columns contain silly love stories, instead ot mnt news of the day, which they seldom publish y after. e the facts —but we do not blame Mr. Beach for Necessity compels him—and necessity has He has neglected his newspaper entirely for the last two years—and has turned his attention, probably to whathe thought abetter business. His place has been same ratio, n ple, capa changed into a broker's office, for shaviag Jacksonville notes, Ulster notes, and Malone notes, all known under the name of“ Beach leav He has also united with the business ofa“ money changer,” that of a small shop for the sale of the cheap literature of the day. Probably he has run into these two kinds of business in anticipation of {the Sun, which has suffered awfully of combined energy of the other penny and nny press, in collecting early news. These facts t the true stateof the case tothe public. There in the documents of Mr. Butler and & Beooks—and henceforth the public will canse why the Herald has become the principal cash business advertising in New York: » all the credit business to the Wall street pre » fovors we have received we return our thank by our industry and independence to merit a con- hereafter of the like kindnesses, always with rom ers theeash in advance. A merry Christmas to all. JAMES GORDON BENNETT. Lireuary INTELLIGENCE —It seems that the Mir- ror has ceased an independent existence. The fol- lowing paragraph appeared in one of the Sunday papers :— “The Mirror is married to the Ladies’ Compa- 1 All the right, title and interest in that popu- and respectable periodical has been purchased by Snowden.” vill be recollected that when we stated some weeks since, that the Mirror was to cease at the end of the year, we were very furiously contradict- ed, but the truth is exactly as we said. Indeed it was easy to foresee this event from the time that the Mirror gotinto the hands of Mr. Fanshaw, wuo is a very respectable, pious men, an excellent printer, and po: ed of good business talent. But he knows nothing about the management of a modern literary magazine. He is of the old school, and cannot therefore be expected to compete suc- cessiully with the popular literary caterers of the » editor of the Mirror, Mr. Morris, has nothing to do with its failure. He conducted it for many years with great energy, taste and talent. But all that could not avert the calamities of misma- t in the publishing department. We are that Mr. Morris is now freed from such nageme glad aconnexion, and is at liberty to engage in what- ever new field of literary labor he chooses to occupy, and which he can do with quite a different chance of profit from that arising from his late association. Ve have heard it intimated that he intends going to London for the purpose of getting some of his operas produced, and we do not doubt he would in that ease meet deserved success. The volume of his poems, just published in such magnificent style by Appleton, has served to extend still more the highly respectable reputation which Gen. Morris has attained J._G. Bennett, Esq — ‘ I, as one of the last Grand Jurors, wish to inform you tho A. Dey, Esq, was twice before the grand inquest, in orderto indiet you, Mr. Beman, and one oth: r person whom Ido not recollect, at present, for a libel. The whole was laid on the table by a large vote, Yours, A Late Juryman. Dec. 24, 1842. Very proper, too. But we should like to know the Yo! dan he tell us? Again, what would they in- dict for? Because we published a correct abstract from «public document—of the proceedings in a eourt of equity and justice. If this is a crime, it would be beter to strike out of existence all the laws and constitutions of the land—and let us come back to the dark ages, when the strong man preyed on the weak—and deeds of rapine, blood and plunder were (he every day avusements of society. The credit eyatem has absolutely demoralized the whole country, and produced the same effects in society as the feudal system. Is there to be no remedy? In fact there isnone, but a free and independent That can alone correct the evil. Destroy such a press, and anarchy would prevail Tue Concert at Nrsio’s —The grand concert jn ) Mrs. Satton and the Brahams will appear, is given this evening by Niblo in his splendid musica} saloon. Mr. Braham does not go South, but is obliged, in consequence of letters received by the the last steamer, to return to Europe immediately He will probably go in the packet of the first of next month. The present is therefore the last, but one, oceasion on which the admirers of this great vocal- ist Can enjoy an opportunity of hearing him. By the programme it will be seen that the concert to- night offers extraordinary attractions, and as the price of admission is so low, an overflowing house must be the result Sin Cuances Baoor past a restless day on the 17th instant. He cannot live much longer. Repeal of the Bankrupt Law—Private Re- pudiation—Assets and Liabilities of James ‘W. Webb, a Certified Bankrupt. We give to-day, in another column, a very splen- did list of the liabilities and assets, as abstracted {rom the schedule of James Watson Webb, editor of the Courier and Enquirer, and now on file in the ted States Court of this district. This report is extremely rich in practical philosophy, politics and It indicates most truly the practical ope- ration of the present bankrupt law, and may afford some information to Congress that may enlighten them ona subject which is now up for a repeal. By this report, it appears that Mr. Webb was one of the largest operators in stocks, real estate, poli- ties, pipe-laying and papers, that ever appeared in this country. There has been a degree of magni- tude in his operations, that redounds much to his credit. In his schedule, there are no petty debts due his butchers, his bakers, his school-teachers— his washer-women, his grocers—or his boot-blacks. All these have been honorably dischorged. But the way he sticks it into banks, brokers, Trust com- panies, politicians, pipe-layers, and sporting charac- fers, 1s a Caution to all sianers. Among these, we find the Bank of the State of New York—the National Bank, New York—the Baltimore Trust Company—the North American Trust Company— and above all, the United States Bank of Philadel- phia, which alone has been bled to the tune of $30,000. This is noble game for a Colonel of “the regular army,” and he has bagged the fattest grouse of the heath in great abundance. But he never ought to have left his type maker, his paper maker, his ink maker, his foreign letter writer, unpaid. This, at least, is a small business—and although not so bad as leaving his grocer’s bill unpaid, of which he is guiltless, it'is yet too bad for the ‘regular army.” The romantic history of Webb can be seen in this curious schedule. He has tried every kind of hfe, and seems to have abandoned all in turn. Blood horses--country houses--farms~-Texas lands--stocks —poudrette—pipelaying, have all engaged his atten- tion; but what is singular, we cannot find a speck of piety in all his liabilities, nor a single bible or prayer book among his assets. It is curious also to remark that about the same period, when the explo- sion about Glentworth took place in this city, Messrs. Blachford and Bowen advanced him the sum of $1,500, for which he gave his note, and which is now in his schedule as a debt that, of course, will not be paid till the millenium begins to dawn in the east. Put that and that together, and touch off your anitnmetic. Another singular coincidence strikes us. The violent outbreaks upon the Herald, and the assump- tion of extreme morals by the Courier and Enquirer, appear to have been contemporaneous events with certain loans and certain moneys, never to be paid till the day of judgment. Of course this is all fair and right, and does not look at all like black mail. We have no disposition to find fault with so excel: lent a schedule—a document that furnishes an index to the course of the Courier and Enquirer for many years past. This is atruly remarkable case, and pointsto re- markable conclusions. The Courier and Enqurrer is the great antagonist of State repudiation, and is even favorable to the assumption of State debts by the general government. We wouldl|ike to ask the dif- ference in moral principle between State repudiation and private repudiation? A few years ago Mr. Webb was the sole proprietor of the Courier and Enquirer establishment, which has always been re- presented to be clearing from $10,000 to $25,000 per annum. By what mysterious process did Webb give up this proprietorship, which, if properly con- ducted, would have enabled him to liquidate in a few years all his debts, and thus to avoid the specimen of private repudiations which he has given? Can he answer this question? How can he, with such a schedule before the world, talk any longer of repudiation, or character, or reputatiun of any kind. It we had perpetrated half the repudia- tion that he has done, what would he have said of us? It will be seen from these and other palpable facts, that the bankrupt law has thus far served the purpose only of a law for private repudiation—a law, for the abolition of debts, without the consent or concurrence of creditors. We do verily believe that two-thirds of the present distress has been caused by the operation of this law. In the present instance we see that nearly $100,000 of the property of banks and trust companies, belonging ultimately to the widows and orphans of the country, have been thrown away upon a personage who wasted it on blood horses, fine country houses, costly dinner parties, farms in the west—lands in Texas—and all sorts of folly and extravagance. Itisin this way that the sober, industrious, hard working people of the country, have lost their property through the agency of banks end Trust companies—by whom it was lavish- ed upon politicians,editors, and speculators of every kind. But not only is this evil perpetrated,but the same persons get up a clamor, procure the passage ofa bankrupt law—wipe off their debts, and then setup for the leaders in respectable society—the patrons of morals—the cynocures of the age—and the “very glass of fashion and mould of form.” All distinctions of moral right, and wrong are thus broken down, and the truly honest man is the most despised of the whole community, in such a facti- tious state of society. We are certainly on the verge of some great reyolution—things cannot last long in their present condition. CLeANING THE SiRaETs BY ContRact.—We dis- cover that the city corporation of New York have finally determined to put the sweeping and cleaning of the streets out to contract, for a period of five years. This is a measure of vast importance to the citi- zens generally; and on the proper disposal of the con- tract to asuitable person. depends to a great extent the comfort and health of the people. To fulfil a contract of this magnitude in the best manner, requires the right sort of aman. He eught to be responsible, enterprising, and industrious; of sound judgment and ready tact; and one, who would,under all circumstances,scrapulously and con- scie itiously perform his duty to the public. We trust the joint committee of Aldermen, to whom the disposal of this contract is delegated, will look to the man, and not to his local, political, or partizan character. T at they will consult the in terest of the city, and secure the services of such an individual, as shall be best qualified to carry out with gy and pride the will and wishes of all’con- cerned. It would prove very unfortunate for the people, should the committee award the contract to an in- efficient family, political, or other partizan, who might attempt to convert it into a sinecure, regard- less of the public weal. 3 } The want of energy and enterprize, or the exist- ence of other disqualifying circumstances, might cause a party to fe tat a critical season iba to clean the streets, and put them in_ that condi ion calculated to preserve the health of the city; and b. fore a corrective could be applied, wide-spread mischief and suffering might result. _ We know a majority of the committee, and have reason to hope and believe they will act indepen- deutly of mere family and partizan influence, and award the contract to the best qualified perso: to one, who by his diligence, zeal, and good faith, will be most Tkely to fulfil the just expectations of themselves and the public. We have no interest in this measure beyond that which any citizen might in common feel for the public good. We shall continue to watch the Movements of the committee with close attention and solicitude. When we consider the large amount of money gathered by taxation, to be paid to a con- tractor for so long a period, and that the proper fulfil- ment Of the contract is so closely connected with the health of the city, the responsibility resting on the committee appears very great. Let the committer, therefore, act with firmness, justice and independence, and they will receive the thanksand approbation of their constituents, and the people at large. Consrirvant. Hon. D. 8. Dicxinson, Lieut. Governor elect, and family, have arrived in Albany, and have roome at Congress Hall. New Yorx Pouice System anp 17s ADVOCATE ~The annihilation of {the present policegsystem in this city, and the substitution in its stead of an effi- erent and properly organized one, are subjects which have occupied much of the public attention of late We have been anxiously looking to the preseni Coni- mon Council, for a thorough and searching reform of this important department of the city government, and a considerable degree of hope that this would really take place, has been excited. But we have now given upthat idea, Circumstances have occur red which throw quite a new light on our police sys- tem. The community have been quite mistaken res pecting its alledged inefficiency and corruption. The person to whom the public is indebted for this new information, and the police for the vindication of their innocence and utility, is one whose opinion is entitled to very great respect. He has had a long and intimate acquaintance with the working of the system, and has been on very familiar terms with many of the magistrates and officers. The gentle man to whom we refer is Mr. William D. Gray. vetter known tosome as the netorious “Bill Gray. the friend and associate of Richard P. Robinson, who murdered Helen Jewett. In a speech delivered »y him at the Court of Sessions the other day,when he was sentenced for ten years to the State Prison, he thas expressed himself :— “In justice to the following gentlemen, I have a few words to say, which shall consist of simple truths, and | hope may be received as such by all. ‘They are officers Joxeph Stanton, John M. Low, (I think is his name,) and Gilbert F. Since my apprehension, I have learnt that complaints have been preferred to the Mayor and Common Council, the design of which was to injure the above named gentlemen ; the purportof which, (if | am rightly informed,) was that they and some ethers who were immediately concerned in my business, were the re- ciplents of aconsiderable amount of money, by means of which I was allowed last spring to be admitied to bail, and consequently defeat the ends of justice, Now, forthe atistaction of all whom it may concern, (tnd certainly if the above were facts, all honest men should be concerned,) I do publicly and truly declare, that such statements and fabrications were originally got up by some other than myself, who never witnessed any thing else in these men in their official capacity, than the must strict adherence to honesty, coupled at the same time with all the kindness that could be consistently shown, to any man arrested as 1 was, on a charge of felony. Another worthy and inval- uable member of the police corps, 1 have learnt, stood in some degree implicated. This is Mr. Barnabas W. Os- borne, the clerk of the police, whose shrewdness is satis. factorily known to me, but whose deviations from strict integrity, if he has any, never came under my observa- tion. ~The magistrate that committed me on the charges of which lam now convicted,I am sure, conducted through- out, with a strict regard to justice, and with motives per- fectly pure and unblameabie. This was Magistrate Ste- phens, before whom I was admitted to bail. There are few that have had better opportunities than myself of late to judge of the efficiency of the police of New York, and in so far as my observations have gone—their promptitude and vigilance is only equalled by the present gentlemanly keepers of the City Prison— every member of the first, and all concerned with the latter, being viewed by me as men that know well how to discharge their duties, and as faith- Sully perform the same.” This is quite decisive. When it is recollected that Mr. Gray commenced his practical examina- tion of the merits of the police system, as the asso- ciate of Richard P. Robinson, and after serving out his time and pursuing his investigations at Sing Sing, Mr. Gray returned to this city, and immedi- ately resumed his experiments respecting the char- acter of our police authorities, to what extent, and with what success the public are pretty generally aware. The result of all Mr. Gray’s experience goes most decidedly, it will be seen, to refute the calumnious statements which have, from time to time, been circulated against the vigilance, zeal, and fidelity of the New York police officers. He must be very suspicious, indeed, who can doubt the worth and usefulness of these public servants, after such a practical investigator as Mr. Gray has given his certificate of their good character, and is now in the state prison for ten or twelve years, forhis exper- iments in that business. There will, of course, now be no change in the system. Its value and excellence are jroved be- yond doubt. The present Comémon Council will pass out of office and leave this admirable system of police in statue quo. Seriously, however, the indorsement of the pre- sent police system by this notorions thief and night robber, will cause honest people to open their eyes as wide as the doors of the Astor House, when the thermometer stands at 90 in the shade. The career of this thief for the last nine months, has been very curious, We are promised in a day or two, a full account of his robberies—of ‘“‘his hair breadth *scapes”—of his bailings out—of his plunder and spoils—of the division of “ them spoils”—of the participators thereot—of his acquaintance with cer- tain jewelry—of his interviews with the police—of his “ sayings and doings” in various quarters, all of which will be full of instruction in the mysteries of the police system of New York. Verily, verily, BillGrey & Co. want no police reform. None— none—none. Why should we? New Granapa.—This part of the world appears to be moving along quite successfully. Huran, the president, is becoming popular, wars have ceased for the present, and the government is paying off the public debt. We notice that Sea Island is raised in increased quantities, and is sold at five cents at Carthagena and at a profit, too. Shortly thisarticle will come in competition with our Sea Island. In- deed it has already. More Steamers Losr.—The Valley Forge, an iron steamer, is enagged at the Grave Yard. She cost $60,000 The Loyal Hasma was stove in by the ice on the Mississippi, near the mouth of the Illinois, and sunk. She cost $14,000 Tue Aas or Licut.—This is emphatically the age of light. The dark ages have undoubtedly gone forever, aad henceforward our path is to be illumi nated, and all darkness dispelled. We have all kinds of light—light upon finance, morals, philoso- phy, religion, natural history, mechanics, and in short all the known, and some unknown sciences. The last kind of light we have seen, and by no means least in splendor, is the light emitted from the “ Solar Lamp,” for sale by Messrs. Woram and Haughwout, at their old magnificent stand, 561 Broadway. These are your really polite gentlemen of the old school; it is a pleasure and a luxury to trade with them, just to enjoy their good old fashion- ed honesty and courtesy. In addition to a large and splendid assortment of all manner of gas, oil, chandeliers, glass, cutlery, &c., &c., the new Solar Lamp, which we have examined, will be found a very decided improvement upon the old astral lamp, and well worthy the trial of any one about to pur- chase. We have kaown Messrs. Woram & Haugh- wout’s establishment for many years, and can with great pleasure assure the public that it is a place where good articles and moderate prices, strict in- tegrity, fair dealing, and genuine courtesy will al ways be found. Gan. Tom Tuuss.—There is no mistake about this chap. He is the real Tom Thumb who fell into the batter pot, and afterwards killed a bumble-bee with a darning-needle ina duel. He is the greatest dwart in all creation, and as little as half a dozen of the gigantic Sir Geoffrey Hudson, who was dished up in aChristmas pie for the amusement of an Eng- lish Court. It is needless to say that Mr. Barnum has him at the American Museum, batter pot, needle, bumble-bee and all, where all the young folks van see him thisday. He is a little rising six inches high— a little under twenty-five years of age— and weighs not quite nothing at all, if he dees that. Barnum is taking the city with a perfect tempest of curiosities and amusements. But we must not omit to mention that Gen. Tom Thumb only remains this day (Monday) at the Museum; and as there will be such immense crowds of people there to-day, it is a matter of humanity to advise those who don’t want a squeeze to go early in the morning. Fam at Nisto’s or THe Sgamen’s Home Socrery. —This society has been holding a fair at Niblo’s for a few days past, and will continue open this day also. There will be a sale of the articles exhibited, this evening at 8 o’clock. We believe the obyect is praiseworthy, and recommend the fair to the atten- tion of the public. Navat.—The U. S. Steamer Poinsett arrived at ‘Savannah from Nortolk, on Menday last. Axarrors.—-Purz «Np Heattuy Mxats.-— Whatever may be the final action of the Corporation upon the ordinance to license the meat shops, which has just passed the Board of Assistant Aldermen, the question is certainly forever settled with the people They have determined to tolerate them, and to us¢ them. They have become a part and parcel of this city, and cannot be eradicated. It isa remark which might be made even ot anacknowledged evil, that what cannot be eradicated should be regulated. How tauch more appropriate is the remark when applied to anacknowledged convenience, not to say neces- sity, like the meatshops. The people have decreed to allow and use them; and the same people now require the Corporation to regulate them. This, to a certain extent, can undoubtedly be done, by placing them under the present rules and regulations of the public markets. But the citizens fear, and justly too, that in spite of all laws and ordinances, impure and unhealthy meats will be smuggled into the markets and shops, and then sold to the prejudice of the public health. The necessity of entire protec- tion and security on this point, therefore, renders it necessary to establish a complete and thorough sys- tem of meatinspection. But wetake it for granted, that no system of inspection can ever reach the pro- miscuous s!aughter of animals in all the different streets, localities, lanes, alleys, and byways of the city. This brings us to a brief examination of the facts in the case as they now exist. First, cows and calves, and other cattle, together with sheep, swine, and animals of all sorts, are now landed from on board the beats and vessels, at the wharves and piers all the way from the Battery up to the hay scales. And here begins the nuisance; for if they are driven away to the different slaughter houses, then they must go through our streets, lowing, bel lowing, bleating and sqnealing—running under the wheels of carriages, and between the legs of horses— upsetting children, and frightening the women—and in short creating a general panic and disturbance. But this is the least of the real evil. Instead of being immediately driven away, the animals are constantly in the habit of being tied or penned up near the place where they are landed, either on the wharves, or along the side walks in West street, waiting for the chance of a purchaser. Perhaps they are landed from some sloop or schooner com- ing down froma river town. In this case it is no- thing unusual for the animals to remain tied upon the wharves until the vessel has discharged her cargo, taken in her return load, and her day of sail- ing arrived. The real owner, or the master of the vessel, who has been commissioned to sell them, has now waited to get a good price as long as he is able, and the poor creatures are therefore obliged to besold for what they will fetch. There, then, they have stood during all this time, either with very little to eat and drink, or with abso- lutely nothing at all—actually famishing with hunger and thirst. And we are credibly informed that instances have been occasionally known where the animals have actually starved to death. And yet these are the very identical ani- mals, whatever may be their cendition, which, if yet alive, are finally driven away, slaughtered, and their meat cut up and sold to our citizens. In this case, therefore, they become a far greater nuisance than when driven through the streets. The landing of these animals, therefore, at the wharves and piers along the river borders of the city, is, under any circumstances, a nuisance. There are various other avenues through which starved, over-heated, diseased, and unhealthy ani- mals are driven to slaughter. Nor do we see any certain immunity and protection which can now be secured to our citizens against them, under the pre- sent arrangement of free and promiscuous slaughter of animals. This brings us to the consideration of the slaugh- ter houses themselves—and a greater nuisanc pro- bably cannot exist in the heart of a populous city We have never lived near them, nor could we be mduced to do so—indeed, we should esteem it a misfortune to be under the necessity, upon a hot day, of even walking in the immediate vicinity— the noise— — stench—the flies—bah! No wonder real estate is depreciated, and rents low. We can. not describe them minutely from our own know- ledge, but from information received, and the low rents in theit vicinity, we cannot doubt but they are an insufferable nuisance, and danger both to life and health. Humanity, too, pronounces them an evil, for the animals _nfined for slaughter are greatly exposed to fires. It is but a few years since, nearly a whole block of these houses, somewhere near Eldridge and Stanton streets, was burned down, and a great number of these miserable ani- mals were destroyed by fire, and their carcases left to infect the air with a pestilential miasma fora long time afterwards. The condition of the city of New York, is now precisely like that of Paris in the year 1809, and antecedently to that period. ‘* Butchers were ac- customed to drive oxen and sheep through the streets, to the great danger of the inhabitants. Be- sides, these animals contributed in a great degree to render the streets of the capital more dirty, while the private slaughter houses impregnated the at- mosphere with noxious effluvia,” A remedy for these nuisances had long been desired, when, in 1809, Napoleon decreed the construction of the pre- sent Parisian Abvtoirs. We shall make these the subject of another article to-morrow. In the mean time, we invite the special attention of the corpora- tion to the whole subject. ‘THe Commercial Apvertiser.—The editors of this paper, on the 16th instant, after a communica- tion recommending wrapping a person up in a rug when their clothes are on fire, adds as follows:— “We Fel this communication, although the advice it gives has been repeated a hundred times; and we take advantage of the opportunity to say that when accidents be fire do occur, the best application we know of is the ointment called’ Dalley’s pain extractor.” We have had occasion to use it several times, in our family and neigh- borhood, and its operation was indeed ee, speedy and effectual. We are by no means prone to eulogize what are called patent medicaments, but of this wecan speak conscientiously and with entire confidenc We have had hundreds of similar voluntary “‘speakings out” in favor of thia salve, and the num- bers of people now obtuining it are immense, though what is more surprising is, that any family will run the risk of going a day without It may be had at Comstock’s, 71 Maiden lane. Cuatuam Tueatre.—Mr. Edwin Forrest, the great American tragedian, makes his appearance this evening in the celebrated tragedy of ** Jack Cade.” It is unnecessary to say aught respecting Mr. Forrest’s impersonation of this famous charac: ter. It is one of the best in his whole line of per- formance, and being ably supported by the strength of the company, it will be produced with brilliant effect. Go early and secure seats, for doubtless there will be a tremendous rush. A day perform- ance is announced for this afternoon, commencing at half-past one o’clock, and the grand romantic plays of “ Hell on Earth,” and the “ Forty Thieves,” are offered for the occasion. Arrivals, Howarn’s—The Hon. Isaac Hill arrived at thishouse and departed yesterday for Washington. OG Mr. Barnum, the excellent manager of the Ame- rican Museum, whom all the little folks justly consider their friend and benefactor, having made arrangements to treat Santa Claus toa cold collation on Christmas Eve, received in turn a variety of curious shows for the holi- days. Among the rest isa splendid exhibition of Anima- ted Tableaux, and areal Punch and Judy. These were too large to put in a stocking, and Santa Clous had but one set, #0 he left them at the Museum, in charge of Gen. Tom Thumb, who expects all the little folks in New York, toceme and see him with their fathers, mothers, uncles, aunts aud cousins, any hour to-day, as he will keep the performances going from ten o’clock this morn- ing, through the day and evening, Read the advertise. ment in to-day’s Herald. Amrnitneatae.—There is to be a forenoon, an after- noon and an evening performance at the Amphitheatre in the Bowery to-day. A new pantomime and the bost riding in the United States, besides the extravaganzas of Emmit, the King of banjo players, and the heelology of M Pleree. BY THE SOUTHERN MAIL. ‘Washington, {Correspondence of the Herald.} Wasuinorton, Friday Night, Dec. 23, 1842. _. Phe Somers Mutiny. The article signed “S.”* in the ‘ Madisonian” of Tuesday emenated from Mr. Spencer. The other uticle on the Somers Matiny in the same paper was written by Lieut. Maury, (Harry Bluff,) and had not he sanction of the Secretary of the Navy. AsCom Stewart is ordered for sea in the Independence, it he declines serving on the Court Martial, it is said that Capt. Gregory will be named to supply his place. Rely on it, that when all the facts of that mutiny are before the public, that Commander McKenzie will be almost universally censured by the public. I am informed of all the facts before the Navy De- partment, and in my opinion there is nothing to justify the course he took. Young Soen- cer was put in irons on the 26th, the letter to the officers requiring their opinion was written on the 80th ; the preparations for the execution were made that very afternoon! The answer trom the officers was given the next morning, and the same itternoon at 6 o’clock they were hang! They were hung up an hour and a auarers And there is nota scintilla ofevidence before the Department to show that there was the slightest attempt made to revolt orrescue during all that time. The paper so much talked of was not found in young Spencer’s cravat, as stated, but in his razor strep case; it was in Greek characters, and was translated by Lieutenant Gan- sevoort. In it there was nothing said about the al leged design to stop and plunder New York packet ships, ravish women, and all that. In short, that per contained nothing but a mere list of names, eaded thus :— Centar, Unoxwrain. Spencer, Here wasa Cromwell. list of severat Small, boys aud men Wales, on board the brig. In shor', the execution was caused, in my judg- ment, by nothing but fear on the part of those con- cerned; and some people here do not hesitate to call it murder. The private letters and papers of Spencer were Gaananted and copies of the letters of his father, his mother, and the young lady he issaid to have been attached to, were forwarded to the department here, while the originale were kept behind. ‘This may have been justifiable, but i will be hard to make the public believe it. Every body here is astonished that McKenzie did not come at once to the Department, and lay all the facts before the Secretary of the Navy himself Would not that have been the most correct course? You will have a terrible excitement about it in New York. McKenzie is connected with many of the first families in your city and neighborhood—the Morrises, and others; so are the Slidell family. On the other hand, the Spencer family is connected also with most of the leading families in various parts of the State; and rely on it that if the Court Martial and the civil tribunals acquit Lieut. McKenzie, that he will, sooner or later, have to fight some. friend of the family. Asto a Court Martial that will not satisfy the public. He muststand his trial before the civil tribunals of his country. The Hon. Judge Spencer, bears up like a man and a christian under the calamity, but it is not supposed that the afflicted mother will ever recover from this terrible blow. Young Spencer did not write to his friends here. Against the seaman, Small, 1 cannot learn that there wasa particle of eaptimany tb justify his exe- cution. Every thing seems to have rested on the testimony of Wales, the steward. If you want to read an account of the Isle of Pines, you will find it in Chamier's pirate novel (edited, 1 believe, by Marryatt) of the “ Spitfire.” {t containsa So rrap aa ea) account of that place, and of the lite of a pirate. The hero is made to command a fast sailing vessel, the Spitfire, some- what resembling the Somers The weather has been intensely cold and unplea- sant all day here. I forgot to return thanks to the Hon. Mr. Roose- velt, of N. Y., for f rnishing me with one of the first copies of the Appropriation Bill. he ‘‘ Herald Extra” is the only paper here to- night with an account of the foreign news. ALrHa. Washington. [Corresoudence of the Herald.] Wasuineron, Saturday night, Dec. 24. The Report of the Sceretary of the Trea- sury. As both Houses have adjourned till Tuesday next, and there is nothing else of interest stirring to-day, I send youthe Report of the Secretary of the Trea- sury, of which I obtained an early copy (andas I think exclusive) it being quite wet from the press when I received it. You have before published a brief abstract of it, but T must repeat one or two items, and add the fol- lowing condensed statement, which I made after carefully going over the Report ; and as it is a docu- ment that reaches the hands of very few, and as a clear synopsis of the way im which the money of the people is annually spent, must be interesting to all, I think the tables I have prepared will be read with interest. There are some curious items in them. We generally see eight or ten millions of dollars jut down annually as the gross expenses, each, of the Army and Navy, but very few see the various items showing in detail what those sums are paid for; I have gone through about ttveaty pages of the report giving the expenses of the Army and Navy, and have condensed the same into just forty lines, stating the various different purposes for which the money is expended. The receipt,into the Treasury, from Jan. 1, to Sept. 30, 1842, were . The expenditure for the same period was $26,616,693 73 26,264,832 20 $351,711 53 Balance, Estimated expenses of the 4th quarter 8,239,278 15 Estimated receipts of do 7,336,000 00 Deficiency, $352,278 15 There are $805,474 03 of outstanding warrants, is- sued prior to Jan. 1, 1842; but it is thought a like sum will remain out on Jan. 1, 1843; if so, as there was a balance of over $230,000 in the Treasury last Jan. lst, it is expected there will be at least - 000 balance in the Treasury the Istof next January. Chis is mote the substance of the whoie report for the year 1842. ; ‘ In order that the public may see how their money has been expended for the last nine months, I have rrepared the following tables Exrenpitures or tHe U. States, EXCLUSIVE OF TRUST FUNDS, FROM Jan. 1 ro Serr. 30, It il Expenses for9 months. $999,795 72 679,404 12 416,429 09 293,678 69 245,082 82 91,618 73 111,397 82 Sixth Census, 177,685 60 Post Office Department, 83,697 00 North Eastern Boundary Survey, 42,151 42 ‘Texas Survey, 1,366 46 Public Lands Survey, 72,773 40 Coast Survey, 61,734 00 Surveyors and Clerks, 37,018 48 Marine Hospital Establishment, 84,327 26 Public Buildings in Washington, 183,596 34 Building Custom Houses, 73,499 15 Relief of Cities in District of Columbia, 114 600 56 Debentures, 122,704 00 Refunding Duties, 93,529 56 Patent Fund, 37,732 50 Preparing Documents ordered by Congress, 39 532 65 Relief of private, individuals, 117,822 49 Relief of Kast Florida, 124,164 56 Relief of Seamen abroad, 43,963 31 Repayment for lands, 12.971 9 Registers and Receivers, 4,335 09 Signer of Patents, (R. Tyler, Esq.,) 125 00 Commissioner o! Public Buildings, (Noland,) — 2,250 #0 Farniture for White House, “ 1,500 00 Additional pay to Collectors, 20,405 08 Penitentiary in District of Columbia, 7,503 50 Roads and Canals in Mississippi, 18,722 06 Annuities, 600 95 Miscellaneous items, not explained in the Secretary's Report, 97,268 40 Total Civil Expenses, $4,371,933 93 Army Expenses, Fortifications, kc., for 9 months, 5,099 95 Navy Expenses for do, 717,034 17 Treasury Notes redeemed, 7,856,400 36 Pablic Debt and Interest on Loan, 254,497 80 $26,264,882 20 Estimated Expenses of the 4th quarter, ending January 1, 1843, 8,238,278 15 Outstanding Warrants, 805,474 03 Total Expenses for the year, $35,308,634 38 Total Income for the year, real and estima. ted, 84,733,077 46 Deficiency on Jan. 1, 1843, $576,666 92 Detaus or rie Army Exersens ron Nine Montits. Pensions and Claims, het) bes Payments to Indians, 046, 6 Pay to Florida Mihtia, 64,464 65 Pay to Mobile Militia, 14,676 93 Paid to Gen. Hernandez, 92,000 00 Removing Raft in Red River, ieee 3 Suppresey Indian Outbreaks, 006 Dike at Goat Island, Expenses of West Point Roads, Rivers, and Harbors, a6 74 Surveys, B08 00 Improving Mi River, ana Selecting ‘Bite for Western Armory, 904 90 Arsomals, oe Ordnance, lars ang and Equipping Militie, Fortifie Relief of Individuals, Pay of the Army, Food, Clothing, ke. for do. Total of the Army, Derarte oF He Exrexars ov,rux Navy Fon wrveiMoxtis Pay and food for the Navy, 92,096,417 30 locrease and equipment of Navy, 2,221 391 56 Prov “ 687,352 03 sur Navy Hospitals, Pay and ‘ood for the Home Squadron, Pay and food for Marine Corps, Other expenses of Marine Corps, Contingent expenses of the Navy, Building War Steamers, Coast Survey, Suppression of Slave Trade, Erecting Washington’s Statue, A jing curiosities brought home by ‘<ploring Expedition, aries, SPO $6,717,084 17 The fiscal year, as you know, 1s now changed, so as to commence on the Ist of July, 1843; therefore, it was negessary to make estimates, and pass appro- priations forthe half year from Jan. Ist to July Ist, 1843. Here they are :— Ted Receirrs ron rue Haty Year. 000 00 1,600,000 00 ‘Treasury Notes and Loans, 6,538,113 45 Miscellaneous, 000 00 —$14,685,118 46 Estmatep Exrensns Pon tHe Harr Year. Cd Civil, 92,722,796 Army, &e. 3,083,829 60 Navy, &e, 4,019,060 46 Interest on debt, &c. (606,500 00— 10,381,186 76 in the Secreta to the sa. foe a e Secret goes into esti fry year, from July Ist, 1848, to Suly Wet 1848, Here they are :— Estimated overplus, Receipts. Eapenses. toms, __.+ $16,000,000 00 Civil, $3,004,334 44 Lands, 2,700,000 00 Army, ke. 612,042 61 Miscellaneous,! 150,000 00 Navy, &c. 318,021 72 ———— Intr. on,debt,tc. 1/911 $18850,000. 000 LLNS OO 920,945,408 76 The state of the Treasury then fon July 1, 1844, can be thus estimated :— Deficiency, Jan 1, 104g TEITOR ficiency, Jan 1, 5,586 For six months to July 1, 1843, ess tee 38 For year to July 1, 1848, 20,945,498 76 981,909,242 44 For six menths to July im $14,568,118 45 For one year to July 1, 1844," 18,850,000 00 438,113 45 Expenditure, itera u“ $1,696,871 01 This differs $100,000 from the Report of the Se- cretary of the Treasury, but in looking over his report, I can see one place where in casting he has made a blunder of $100,000. And now as Ihave saved you much trouble in going through the Re- rt, which is somewhat meagre, you can give the ‘cretary’s argugumentsand reasoning in his own words. “Here they are. Assuming, asis highly probable, that the balance of the loan authorised by the actsof 2ist July, 1841, and 18th April, 1842, Setapttig ee $5,583,113 45, will be negoti- ated prior to the 15th April, 1843, the limit of the term within which it can be taken, it hes been included in the receipts of the next half year. Should, however, this reasonable expectation be disappointed, as to the whole amount of such balance, the deficiency thence ari- sing, may be supplied by the issue of Frearn Notes under the authority of the act of the thirty- gust last,-to the amount of $8,100,000 which sam, to. gether with that realized by the saleof stock, will, it is believed, place inthe Treasury an available amount ale- uate to meet all the anticipated demands, up to the 80th June, 1944 ; and if the whole of the balanceof the loan betaken within the period limited by law, the several balances remaining in the Treasury on the 80th June, 1843, and 30th June, 1844, will be as indicated in the fore going exhibit. It willbe perceived thet, in the estimate of expenditures subsequent to the first of January next, the of treasury notes is mot taken into account. But few notes have been presented at the Department for redemption since the passage of the act of the 31st Augost last, and nearly the whole amount cancelle! singe that day, were taken in payment of public dues. Should the notes, issued under the act above mentioned be placed on the same foot- ing with the previous maturity, payable half-yearly, until called in fer redemp- tion, it is believed but a small amount would fall into the expenditures for the ensuing eighteen months. It is re commended, therefore, that this be done ; otherwise the expenditures during the peried last mentioned, must ne cessarily be increased tothe amount of probably three to ‘our millions of dollars, in redemption ef issues under the act of ist August Inst. But, for the purpose of guarding against unforeseen cont ngencres, it is further recom- mended that the existing authority, to re-issue treasury notes, should be extended to the 30th June, 1¢44. he loan of $5,672,976 99. borrowed under the provi- sions of the act of the 21st July, 184i, will be red ‘he Ist January, 1845; and, on the assumption that a r je of treasury notes, a8 above suggested, shall be authorized by Congress, the whele amount new outstand- ing, together with that ofthe tesues that may be hereafter made, under the act of 3ist August last, will fall due prior to the 30th June, 1845. Although payment of those notes may not be at once demanded when due, asd the time of re-payment of the loan of 1841, is placed at the pleasure of Government, yet the liability to pay those several amounts must ¥ and the means to provide for the ex- igency can be afforded only by further legislation, ; The preven fenea in i main eee reeomblee 30 near- ly the bill submitted to Congress e department en the 9th of May last, that the views copreneal im the report which accompanied the bill, may,be considered as ap. plicable, toa great extent, to the system of daties new es- tablished. ‘The period within whieh the tariff has been in operation, has been much too shert to furnish any decisive evidence as to its permanent influence wu) bey The foreign trade ofthe eountry has continued te declins, and importations have been comparatively small since the psssage of the act. How far this state of things have been influenced by the existing system of duties, it is im- possible to determine. The smaliness of the importations may be well accounted for by the embarrassed condition of the country, and extremely limited means of The amouot of foreign commodities in our markets is still found greatly to exceed the demand ; and the fall in the prices of merchandize since the Ist iber, is su ed to be, on an average, not less than 10 per cent. This fact will be found verified in a letter from the colleetor at New York, annexed hereto, to which reference is respect- fully made ; and it isdeemed conclusive to show that the dec! ¢ importations since the Ist September cannot justly be referred to our system of duties ; and that the ef- fect of the existing tariff remains to be determined by fur- ther and more satisfactory experience. The importance of adequate provision for revenue cen not he too often or too strongly urged upon the attention ef Congress. Th inter years been found nec: , is still’ believed that a system ot custom-house duties may be made sufficient): peer nie to yield an income commensurate wit all the wants of the country. ‘There are various articles of import, several ef them of very argo and universal se yh at present untax- ed, or subject to duties extrem , and some of which without, perhaps, in an; le degree, the pond ng oF their pon thee mn, might bear imposts yielding an aggregate addition to the revenue accruing Jaws of not less than $3,000,000. These r selection, and it rests with the wis- dem of Congress to make that selection or any other ee the receipt egg - peor as si safficient to meet the expenses of an econo: administration of the Government, and afford the means of sustaining measures necessary for the def-nce of the country, and the maintenance of the public oredit. This last object iso! infinite importance. The honor of the country, its just self-respect, the which every citizen must feel in the ee character of its government ; all these require that th» public faith, and the credit of er Government should be placed above doubt or uestion. “Deming it highly probable that the policy of esteblish- ing a warehouse system might engage the deliberations of Congress at the present session, the attention of collec- tors and other officers at various ports was called to this enbject, by a circular issued from the Department on the 24h November last, a copy of which, together with the answers received, and a table of -xports of foreign mer- chandise, is annexed, It has been thought niaeable, also, for the sake of cenvenient reference in a naatter such general interest, to attach to this report a copy of the statate of the 3d and 4th William IV., which embodies the wareheuse system of Great Britain in aferm matured by along experience. In connexion with thie will be found a copy of regulations established under of the statute above mentioned, by the commissioners ‘the Treasury, which will afford a view of the practical operation of the system as it now exists in that country. w. bbe obs under the existit offer themselves In addition to this, I send you the public debt up to Dee. 1, bc aac ‘aa nhl oupiaih on Old funded debt, principal wt, pay’ ToT ape sentation, Old unfunded debt, principal andinterest, pey- able on tee, - ° - 36,259 97 Debts of Washington, Pumingntomaginn see Ce a to . = . ° Loan of July, 1841, redeemable after January 1, 1844, ‘ maa aa or f , 1842, redeomal ar at ar * +” 8,126,385 78 ‘Treasury Notes outstanding under the lost six acts, including $113,631 of cancelled notes, 10,093,426 17 $20,596,355 20 Talso bear yos Ad letter — documents of the Secretas the Treasury, on ay to be ‘made for the next eighteen months; and I here send such items as will be of interest to your readers, showing various places in your State, &c., where large sums are to be expended during the next eighteen months, for erecting forts, hospitals, docks, light houses, and improvements and additions to the same, and to various harbors. Here they are :-— Money To ae Exrempen in Imraovey Sone, ose ae Fort tutependenee, Boston, oveli?s Taina 4 — ‘ot Adams, Ilana, 20,000 Fort * 5 3 00 ort w sae sere