WESTMINSTER ABBE Y On Saturday, about two o'clock, an accident hap pened, which, for a time, threatened the denruetion of that magnificent and venerable nruaure Wellmin ner Abbey. The fquare tower, in the centre of the crofs stifles, over that part of the choir which is be tween the pulpit and the altar, was difeovered to be in flames ; this part of the roof, which is flat, fop. ported by braces of timber and plainer, moll curi oufly gilt, was in a Short time in a blaze. From the great height it was importible to carry water fpeedily to it; to obviate this difficulty the foldiers and vo lunteers ranged themfelves from the Abbey to the water-fide, and a number of buckets were procured, which they filled, and handed from one to another, and afterwards railed to the top by means of ropes. The fall of the melted lead, and of the half-burnt timber, was mon tremendous, and would icon have laid the whole choir in antes but for the exertions of the engines, which arrived in time to play upon and extinguifh the burning wood as it fell, and, we are happy to nate, that the organ and the choir, between it and the pulpit, and the monuments in general, have efcaped with very little damage, except what the water from the engines may effect. We were con. cerned to obferve the fad and rapid effe& of the tor rents of water which the engines. Rationed without to fupply thole within, occafioned to the floor, which was prefently funk a font or more over a confidera ble part of the crofs a;fles, an I even in the nave, the Sandy foil in whiCh the bodies are interred, from ne *lrer having been wetted for centuries, fettled fo much, that it will be well if fome of the piers, z-,ainfl which deep graves have been conflrueled, do not fettle and damage many parts of this fine and venerable build ins. The tremendous fall of the burning wood and materials, the Ipud and confided noife of the engines and people, amida the monuments of mortality which we have been fo long accunomed to contemplate in 'Hence, excited the mon uncommon and awful ideas. Detachments of horfe and foot foldiers were timely ordered out, and kept the avenues clear ; and the St. Margaret's and St. John's Affociation were muttered, and did duty at the doors and withinfide the church ; they were of the mon effential fervice, in preferring the monuments from damage, by perfons preffing again( or climbing on them. By fix o'clock the fire was completely extingniflied, without extending to any other part of the roof or building, except the top of the tower in which it be gan. We "were much furprifed to obferve, that none of the large timbers which fell, frock the Screens which part the choir from the croft aifles, and they re- Ermined to the lag nearly unhurt. One of the fire men had a narrow efcape of a fall from the top of the tower, as he was employed with a hook detaching the burning wood. The flames attended a great height above the tower, and form attrafted the notice of Speetators in every part of the town. Among thole who (hewed the greaten interen were thel)uke of You, who rode down from the Horfe Guards, dimounted in King-fhtect, and en scrod the Abbey, encouraging the firemen to exert thetnfelves. Prince WILLIAM of Gsnuctisr ea was alto a witnefs of the conflagration. He went into the Abbey by the Poets' corner, and remained fome time. We were Aft) extremely happy to fee fome of the moll diningnifhed Members of Parliament taking the lead, and daring all the dangers and difficulties of the firemen in their endeavours: among them Mr. Wtamism was peculiarly confpicneus. Nothing &aped him; and his albeit) , was fuels. that one could hardly diningnifh his clothes from thole of a common labourer after the bottle was over, in confequente of his aaive exertions. Lord Werrianassuo, the Loan Comics LLOIty and the Dukes of Gsoncssrta 'and Noeroxt litewife attended. This accident, by which one of the mon magni ficent nrultures in the kingdom was expofed to de. llruttion, arofe, it is believed, from the negligence of the plumbers leaving their kettles on the fire while they went to dinner. It is thameful that pains are not taken to prevent fuch mifchief. The church of fit. Paul's, Covent Garden, and the roofs of Norwich and another cathedral, the name of which we do not 110 w recollea, were deflroyed within there few years by fimilar negligence. Thole whole bufinefs it is to Superintend the repairs of fuch monuments of anti. (luny as Wenmintler Abbey ought to flipulate with the contraflors that every precautiou (hould be taken to guard againflfuch accidents. The fellows who left the fire on the roof ought to be tried for arfun. It may be urged that it was but an *widens : we (hall only obferve that &mild a Jury i etrihwt find lar I t n h em abie g f u h il a t p y the cri me, peninfoe Pear fi m ata le w fl a eneed cen tury to cost. Iterday his Mettler and the Prineeffes Auctts- TA k Maar. and SCIPPIII, walked from St. George's Chapel. Her Royal Highnefs the Printers Asietsa is indifpofed. The New York papers (to the 4th of Jntie inclo- Eve) mention the terms on which Loniflana has been ceded by France to America. The United States, we naderfland. are to liquidate all the claims prefer. triby AmerfuesCitimisaagaielk the French Republic for OPolistidos. frt. daring &aka war. and are to pay a further rum of three maim of dollars to France. The Blacks appear to be is a Ram of lansveltion in the Southern parts of America. 'The New Tort Gazette of the 3d ult. mentions the receipt et a ma from a Gentleman in Warrington, North Ceredeet which rays. " the nerves role in this town la* eight. and made great havoc—we had to d y I" The leak Jamaica lettm bring accounts from St. Domingo to the tyth of May. By there it appears' that Come frigates had failed from the Cape, on their return to France ; bet they do not mention that the hips of the line have left the Wand. Two large (kips were blocked tip at the Cape by the CUM/ AAAAA o and another of our treffels. The CoLIAIf, TallSe vs. and Vaacr attn. were watching an equal number of !hips at Aus Cayes. Some letters by the Jamaica mail, Rate. that the French have evacuated St. Domingo, and that the remnant of their troops have been fent to Porto Rico. Their (hips of the line are gone to North America. Captain DWTia. of the Britillt feint:met Thomas. efcaped from Martinique on the 7th of May, ten chi% s after the embargo had been imputed there on Englilll rellels ; and reports that Vtt.i.aasr Patois, the Captain General of Martinique, had been recalled. .ud on the s4rh of April faikd on board a fhip of war f-r France. Parma Bee eviler% who cosnmands a -.aimed brig, accompanied him. Pm' I INCOME ACT. We have received a copy of the Confoltdated In come Bill, of which we preterit our Readers with the following abltraft of its principal provitions After fpecifying that the duties are to be affieffied un der the regulations of an Ad of the prefent fellion, the Bill goes on to dcfcribe the manner in which the Commiffioners for carrying the Aft into execution, are to be appointed. They are to be chofen from the Commiflioners of the Land Tax at a general meeting, or in cafe no general meeting is held, they are to be nominated at the dillrift meetings. The numbLr is not to be lets than (even for each county ; Ihall net be more than feven, or lets than three. Vacancies are to be fupplied by the perfons &ft on the hill In Lon don, Briftol, Exeter, Hull, Morwich, Birmingham, and other capital trading and manufaduring towns, additional Commiffioners may be choten, to the num ber of eight, by the feveral corporations. In Cities where the number of Commiffioners chofen is inade quate, the Commiffioners for the county m.iv exercife their fundions. In cafes where there has been a ne gled in chnnfing the Commiffioners, the Commiffion ers of the Land TAX are to execute the A. In the counties of England, the qualification for Commif lion mull be either two hundred pounds a year free hold property, or perfonal property to the value of five thoufand pounds. In Wales and in cities the qua lifications mull be three fifths of the above fum. In Scotland the Commiffionet 6 for counties mull poi:refs a landed elate of a hundred and twenty pounds a year, or a perfonal elate equivalent to one hundred pounds. The fame regulation which refers to the qualification for Commiffioners in cities in England applies to thofe in Scotland. A moiety of the qua lification mutt be in the county. The Militant Com miffioners are to be chofen by the Principal Commit. Goner►, at their difcretinn. Their qualifications are to be half the value of the Principals. The Com miffioners are to ad from the sth day of April in each year, as well for arrears as duties to be affeited in that year. The Commiffioners are, immediately after the palling of the . Aft, to receive notice to commence their fundions, and the Militant Cominiffioners are to be formed into Committees, if that is judged ex pedient. The number of Affiflant Commiffioners in each (tibia is not to be more than (even, or lets than three. The Commiffioners are veiled with the power of appointing Colleftors and Afteffors. Infpeaors and Surveyors of houfes and windows are to affil in can ying the Ad into execution. The Commiffioners mull take an oath that they will fairly and imparti ally execute their duty. There are the general regulations of the Aft, and the details follow. On all lands, tenements,hereditarnents or heritages in which are included quarries of (lone, flare, lime. (lone, or chalk mines of all forts, all iron mill:. and iron works, all (alt fprings and fait works, all parks, chaces, warrens, forefts, underwood and coppices, all waters and canals of every defcription, all t..hes ' all rights of markets and fairs, all way bridges and fer ries, kc. the duty to be charged is one (billing out of every twenty (billings of their , annual value. On all furniture, cattle, goods or chattels tiled in any dwel ling houfe, lands, tenements or hereditaments' the duty, for every twenty (billings of the rent at which they are let, the (urn is to be fix pence. The annual value is to be computed on an average of five years of rack rent, or at the rent which they are worth, to be let by the year. The duties are robe paid by the occupier or occupiers of the lands or fur - aiture for the time being, and the furns fo paid are to be deducted out of the fir' payment of the rent. — When the lands ate liable to any pecuniary incum. brance ariling from rent charge, annuity, or any other fource, there is to be a proportional redudion. In the cafe of lands in which the land tax has not been re deemed, 'the neceffery redullion is to take place.— Mortgages in poffeffion arc to be charged as occupied, and alfelfed accordingly. On dwelling houfes, lands, tenements , and heredi. timents, there is to b e in right of occupation the fon) of nine pence in each pound of rent. In Scotland the duty is to be only fiapence. The fame dedudions on account of inter& or annuities are to be allowed, as in the cafe of lands. Thn abatements are as follow : All perfons occupying lands or tenements at a rack rent not exceeding one hundred and fifty pounds, are to be jelled in this manner. When the rent is more than tiny pounds, and not above eighty pounds, the fum of oae penny halfpenny in each pound. From eighty to a hundred pounds, the fum of two pence. From a hundred to a hundred and forty pounds, the fum of low-pence, and if the annual value is more than one hundred and twenty ponds. the fum efts pence. The abatements for Scotland are in the fame fcale. From fifty to eighty pounds the duty is one penny : from eighty to a hundred, the fum of one penny halfpenny ; from a hundred to a hundred and twenty, the (urn of three pence, and above a hundred and twenty pounds, the fum of four pence. The ex emptions are extended to thofe whole rent, tonibined with their other inn- se, does not exceed fixtrodt a year. The (cite of all colleges, balls, and chiral. ties, and all offices, gardens, walks, and groonas For recreation cnnne&ed with them, are exempted. The (cite of all bofpitals, public fehools, elm houfes, and all gardens and walks conflated with them for the purpofe of recreation, do not come under the open. scion of the AS. The rules for Ai:luting the an imal value of the property fo defcribed are next laid down with great tninu:enefs. No property is to be climate* at a lets value than they were charged in the ban poor's rate. Where the rate has been made by a pound rate on the full value, the fame ettimate (ball be adhered to. In this cafe the Areffors 'ball make a return accordingly, as the foundational the effeiment. Whet there is no poor'arate, or where the property is sot rated, the Aileron ball, by the bell information of the average value of five priced ing years, make their climate. The fame courfe (hall be followed when the poor rate affords an itUI. dequate criterion of value. If the climate of five years Sall appear under the real value of the v c petty. then anew affeffment nay Informed . the affeffinent is made, it 'hall be nebsfin of all in cumbrances. When the ansoon-of rent depends at the p. ice of grain or corn, the climate is to be fors.' ed on the amount payable the preceding year, calcu lated by the average prices. Tile climate of proper ty in Scotland is to be made without reference to the lots or tax roll, or valued rents now ixiiiing, and is to be fanned td the beA etas balii and judgment of the Maori. Where the rent of property recently let. nr of un certain value is to be arcertatned, the Affeffors. after giving due notice to the parties, and obtaining from them all the necelTary information, (hall make an at . - feliment, formed on the bell of their knowledge and judgment. The Affclfors are empowered to make their ellimates on the pmduition of the leafe by the tenant, according to the tent referred. Tenants in Scotland are required to produce their leafs. Lands unoccupied are fubjeit to a dißrefs, as fo on grounds for a diltrefs exiling. AffelTments on houses unoc cupied are, on application to the Commiffioners, to be diicharged. A power of diltrer. is given in levy. ing the duties on tythes whenever Inch a flep be• comes necelfary. The occupiers of lands charge. able with a compofition of tythes or lands on which there are fairs, markets, tolls, and fi(beries, are lia• ble to have their goods ditlrained for the payment of the duties. The Affeffors are to make their climates by a certificate that they , contain the full value of the property. The Affefrors not afting alto as COl - arc to be allowed for their trouble two pence in the pound. Thoft Acing as Afrefrors and Collec tors, are to have an allowance of an additional penny in each pound. The 'Well - ors are to receive their inflruetions from the Commiffloners, and are to ve rify their certificates on oath. They. together with the Overfeers of parilhes, may be examined before the Commiffioners, with the view of reflifying Mac. curate afreffinents. The CommiGioners and their Arfillants are yelled v. ith the power of examining the rates of each parifh. Atrefrors in Scotland are liable to be examined Terreaing the grounds of their valuation. 'lle Affelrors are to 'love v the lands and property on which they form their ehimates. The Commiffioners are authorifed to give orders for the re-payment of the cols of furvey in cafes wherz they may think this expedient. Af. er the climates are given in, and no objtaion to them taken by the par ties, the Commiflioners are immediately to order the alretrment. If oujeftions are taken, the Commit: fioners have the power of re4lifying milakes, and making their, atrefrmmt on the amended climates. The duties arc to be levied as they become due, and if not levied, they are to be confidered as a debt of record. The parilbes are to be anfwerable for the Colleetors, and where arrears take place, they are to be re-affeffed. Perfons not making a return within the time limited, are liable to a penalty of col. Sur. veyors' and InfpeCtors are to have accefs to returns, with liberty to furcharge. No affeffment to furcharge is to be liable to impeachment, on the . ground that there are miltakes in the names or defcripttons. The double duty may be avoided by making a return af ter the furcharge has taken place. Thole conceiving themfelves over-rated have the liberty of appeal to the Commillioners, and on making this appeal they are to produce a fchedule, fpecifying the fources of their income. In cafes where alfaments have been made above the value of the land, a power of relief is afforded by the A. When an appeal is made, the occupie., by producing his leak, or if there is no leafe, by producing his annual rent before the Com miffioners„ may have his rate reduced. Where lands are affe ff ed at lets than their value, the affeffment may be reCtified. In certain cafes furcharges, if con firmed, are to be in doable duty. The Bill next goes on to defcribe the operation of the tax on intereit of money, annuities, dividends and (bares of annuities payable to any perfon or perfons, bodies politic or corporate, companies, or focieties, whether corporate or not corporate. The firm of one (killing in the pound is to be paid. without any abate ment on any account whatever. All public annuities are included, with the exception of the (locks of pub lie companies, otherwife charged by the AO. The Commiffioners for London are to carry into effect this part of the AR. The Rocks of friendly focie ties and charitable inflitutions are exempted. This part of the Aet is not to extend to the Rock in the hands of the Coransifficasers for liquidating the Na tional Debt. The annuities, dividends, and (hares of foreigners are exempted from the payment of the dui y. An office in the vicinity of the Bank of Eng land is to be opened for receiving the duty. A re ceiver is to be nominated, with the power of grant ing acquittances. The Accountant General of the Bank of England. and the Accountant General of the South Sea Company, and his Deputy, are to be dirtied to feed copies of their dividend books to the Receiver, in which the payments of the duty are to ' be entered. Guardians, tutors, and trait are di vided to pay the duty on the property. wi the ma nagement 7167. of which they are (strutted. Receivers are required to render up their accounts to the Com miffioners at die end of every half year. Duties in armor are to be recovered by the peotefs of law Wind in fuch cafes. Foreigners are to affiertain their Rock by their attornies and agents. On the transfer of the flock of foreigners, the previous certificate of exemp tion is to be null and void. Perfoas premier e :2 falfely that Rock is the property of foreigners, if difchvered. be liable to . treble duty. and an ad. ditional fine of five hundred pounds. The defcription of the operation of the decree perfossal properly next faceted:. Oa the annual profits from any kind of whatever, whether (heated in Great Brits . P rA where, or from any annuities, allowance,. Or 111;• ponds. or from any profeffion or trade, or vOneidees whether the fame Gull be carried on in Great hitch or elfewhere, there is to be charged the yearly tamer one Milling on every pound. This refers to Ma Mb jelly's fulocas refiding in Great Britaia. TheSsigra regulation applies to non-refidence. Allowasosaffor interea and other incumbrances are afforded by die A. The following are the abatements-4f Poch pros or gains (ball exceed one hundred and twenty pound% for every twenty (billings of the annual amount deem of, the Rent of rinepence i if fuch profits or gains , (hall exceed one hundred pounds, and (hall not ex ceed one hundred and twenty pounds, for every twenty ( tilling , of the annual amount thereof. the firm of (:pence ; if fuch profits or gains (hall ea. teed eighty pounds, and (ball not exceed one Ilan• dred pounds, for every twenty [billings of the maul amount thereof, the furs of threepence i and it tech profits or pins mall exceed (hey pounds, and [hall sot exceed eighty potted.. for every twenty (billings of annual amount thereof. the fans of twopence ; and if fuch profits or gains (ball not exceed fitly ponndb f2ach patrons (hall be wholly difcharged from any areffinent under this AR. Any perfon whole annual profits and gains arifing Croon any peatarma, trade, employment yr vocation, chargeable t;:ielt duty by this Aft, the atumalamouia whereof, together with the profits and gains arifing o fuch perion of or from any efiate or property whatever, or from any public 'ace or employment of profit, or from any annuity, per.fion, or (Upend, payable by his Majeßy out of any public revenue charged to the duties granted by this Aft, according to the Schedule, (hall not exceed the annual firm GI One hundred and fifty pounds, and who (hall derive the whole of his livelihood or firbfitlence therefrom. lhall on proof thereof before the Cimmilfiners, in the manner diref.ed by this Aft, be charged to the duties by this At gramcd on the profits of filed pro feffion, trade, employtnent, or vocation, ;'or every twenty (billings of the annual amount thereof, if the fame Beall excited fixty pounds, the like rates refpec iivelyous in the preceding rule i and where the whole (hall not exceed fixty pounds, fuch perfon be difcharg,ed :nom any atfeffment under this AR, in refpeft of the profits arifingisomfuchpecdaon,ttatko employment, or vocation. Next follows the enumeration of the duties on Wade and mar.ufaftitte. This enumeration occupies a large part of the Bill, as the provifions are needfully WM plicated. The duty to be charged fh.tll be computed on a fum, not Isfs than the toll amount of the profitswith in the preceding year, ending on the day when the accounts arc balanced. It is to extend to trades of every defer ;patio, to all bashes corporate, all fellow (hips, companies nr focidies, and to every adventure or concern carried on in Great lltitain or elfewhere. No deduaions are to be allowed on account of fums employed or intended to be employed in improvement of capital or for repairs of articles employed foe the purpofe of ibis trade, beyond what was employed on an average of three preceding years. In cramming the amount of the profits and gains arifing as aforefaid, no d:Juaion (hall be made on account of any annual irtereft, or any annuity, al 10WatiCC, Ittpead, payable cut of fuch profits or gains, nor in any other manner than as before di caed. The duty to be charged on property of uncertain annual value, is to be ettirnated by the produce of the piecedin , year. The duty O.t annual profits which cannot be reduced to any fiandard is to IN computed on the amount of the full gains and profits annually. An average of three years is to be stUowed where the circumnance of tl.e cafe teem to require. Temporary abfentees are to be charged as refidents. Temporary refidents are pot to be liable to the duty till after a refidence offix months. Foreigners claim. ing exemption and returning before the sth of April. arc to be liable to the duty. The ufikers of Corpora. • tions are to be made liable to the duty impafed on their Corporations refpeftively. Trutiees sad guar dians arc to pay the duties impofed oo the property of which they have the care. Receivers are t., be charged for perfons not refident in this country...a - Trult property in the Court of Chancery is to be liable to a contribution. Married women trading on their own account ate to pay the duty. bat if living with their huthands. it is to be char ged in their name. Perfons saint as truftees and paying the du• ty are authorized to retain out of the profits of the eftate its amount. The profits of companies are to be attired by &Slant commiSoners, and fuck Com panies are to be allowed a deduillirm for the &larks and wages of their clerks and fervent:. The duty on trade is to be charged feparately. and partners are to be charged jointly, unlefs they expreft %hat are their rarities mares , when they may have a feparateaft. ment. The return is to be made by the firft pare ner refident in this Country, or if he is not refident by an agent. In cafe of a change in partnerlhip. the duty is to be charged on the profits of the bufinefs before the change took place. The :fitment of poll fetfions in Ireland are to be tecelelid through the ma diem of faaors. Thole holding offices in Ireland, or (erring in Parliament. are to be charged in the fame way. as fubjeas refident nut of Great Britain. The dunes cm profits of inveigh proWersons are to be levied nn the remittances ; the Governor sod • pany of the Beek ere to make a flattens* of profits wide. from eememem e eed are to e t by the Comealliamtes allioglbir de City se Profits arifing hem canals are to be on trade. 11balitmee principle is win profits es ens. The Miami ••• to festesen aid give bedruaieee as • for regulation of their coeds& Contributions to be cettaised by reference may be received under certain indeed of atellineste under **powers 7t71 1 : 11 1 11 . 4 In order to obtain the privilege of ref.. tines perfons *icing met give in a dale:wise, nee. lag the grounds of their with, end the name and place ofibode of tlsofe whom they will to be Refe rees. Tie Referees are to be two to number. When they cannot agree in their determination. a third may be appointed, and the period allowed them for coat inggea determination may be enlarged. referee nand be a boofe.keeper... within the data. and mall sot be in any manner martial either by meanie. io trade as agent, halm krvaat. or pare. ea, or by relatkelhip mane then eosin Kerwin. Unfits the CommiSosers content, people Sall not be mutailly the referees for each other. The paym ent of the comebacks lb fettled (hall be a full di for the year. Pathos wi in to fubfcribe by one payment in ad. vanes without a&lfieent, &all have a third referee appointed ; either the contributor or the referees may pary the motley into the Bank of England. and get a reatipt accordingly. In ordinary cafes not more than keen days allowed but where •• fpecial cattle" •has beet aligoed, r 4 days may be . granted for making the Morn, which may be done in a riling, without fpeeif}ing the amount." The Conitniffioners (hall have (he prfon's name and place of abode entered is the !bolts of afar-nest. with the fame lumber or the order of reference, defaibing him or her as G. 5 contributor by reference, woofs contributios has been difcbarged." In fuel; calls the Commildoner's clerk !hall deliver a check, figned and coutverfigned with the fame ounther or keens the order of reference, which Bell authotife any of the Cafhiers at the Bank to receive whatever funs the Referees then ettd•nk on the beck edit. figned wi h all their names; the Cols er is alto authorital to make an all..v.mnee ace.tt .; ••• " 1 the Envitions of the Alt for payments made le advaacs. The Citatitti lbell place at to the OCC•rtillti ..1 the VOW mitloners, under use Liter or number of the (beck. H e ilia then give a certificate thatthirr.osey i t eified by the Referees hee beao. ;aid e eider. * •te I