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CortTSponfcntrr, ,y' [ADVERTISEMENT.] To the Editor of the Cardiff and Merthyr Guardian. —Having this afternoon received a bill for 5s. 3J. highAvay rate, may I be alloAved to address a few lines to the rate-payers of the different parishes to which this rate extends. The rateable value of property subject to this rate is not less than £24,000, which, at three-pence in the pound, will produce £300. Will it not be well for us to know to whom, and for what purpose, this money is expended. We know of C21 laid out for a culvert in Whitmore-lane; and I have it from the best authority that E30 have not been laid out for highway purposes this last year and a half past. Now it would but be fair for the payers to have a satisfactory account, or (what will answer the purpose for the future) call the collector to an account, to prevent a recurrence of the same; for you must recollect that not long since the same collector was a Church-rate maker and a Church-rate collector, and that during the whole of his time in office we never had less than 6d. or 7d. in the pound Church-rate for Saint John's Church only. Our last year's rate was 7d. in the pound, which would produce about f583, to which was to be added the new Church, Saint Mary's, with its extra alterations, repairs, organist, clerk, sexton, &c. You are aware we became alarmed; we expected that, as 7d. was not more than enough for one Church, our rate would not be less than a Is. when Saint Mary's became chargeable to us. I need but remind you that, at our instigation, the churchwardens took the thing into consideration, and it was found, to our agreeable surprise, that instead of sevenpence in the pound, or JM83 per year for one Church, that a rate of threepence, or jE250 per year, would be enough for two Churches. Now if £ 125 are enough for the purposes of each Church, what is become of JE458 over and above, extracted from and paid by the rate-payers? I am not aware of any inquiry having been, made, but we are all aware that the collector gave up office. When I speak of the Church-rate, I beg distinctly to be understood that I hold the Church itself in the highest veneration. I do not know it as pounds, shillings, and pence; and hold that its greatest enemies are those per- sons who will, by sinister motives, exorbitant and immodest demands, cause dissension and reduce the esta- blishment to odium. Pardon me, Mr. Editor, for dwelling so long upon this subject, but I introduce it merely to illustrate the advantages which have resulted, and may yet result from inquiry. If this highway-rate be legal, and not less than 3d in the pound be sufficient, Avhat objec- tion can the collector have to publish the accounts yearly in the CARDIFF AND MERTHYR GUARDIAN, that we may see who makes the rate, who are the magistrates that sign the rate, what sum does it realise, in what way the amount is expended, and who audits the accounts. Let the rate-payers call a public meeting, that they may adopt means to investigate before they pay this long-standing and unaccountable impost levied upon them. I am strongly of opinion that a one penny rate, with just and judicious management, would suffice to keep those now almost impassable roads in good condition. Yours, obediently, JOHN WINSTONE. January 20th, 1846. To the Editor of the Cardiff and Merthyr Guardian. The solution of Dr. Porson's (Enigma in Latin hex- ameters is highly creditable to your correspondent. Will he try his hand at English, and translate the following into verse INSCRIPTION AT MONZA* (12 MILES FROM MILAN). Quod fuit, est, et erif, perit articulo brevis horoe Ergo quid prodest, esse, fuisse, fore Esse, fuisse, fore, heu! tria florida sunt sine flore Nam simul omne perit, quod fuit, est et erit. B. D.

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