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FOREIGN INTELLIGENCE. .1

----------------THE RUSSIAN…

-------THE HERZE(J0VIXIAN…

THE CRISIS IN EGYPT.

---------------,THE DALMATIAN…

_.--------_. TURKOMAN RAID…

----AFFAIRS IN MONTENEGRO.

---__---_-THE ANGLO-AMERICAN…

--A FISHINGFLEET CAUGHT IN…

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THE STATE OF IRELAND. .,------+-----

THE MUTILATION OF CATTLE INI…

A PLOT AGAINST THE CHIEF SECRETARY…

------FOUNDERING OF A CARDIFF…

---.--THE -LOSS OF THE JEANNETTE.

GUITEAU'S SENTENCE.

------- ICANNIBALISM IN THE…

THE HEALTH OF GENERAL GARIBALDI.

THE QUEEN'S SPEECH.

ANALYSIS OF THE DIVISION.

SW ANSEA TOWN COUNCIL.

PRESENTATION TO THE MAYOR…

EDITORIAL CORRESPONDENCE.

LEGAL ANSWERS.

GENERAL ANSWERS.

-------::-I THE PROPOSED COLLEGE…

j UNIVERSITY EXTENSION LECTURES.

THE UNIVERSITY COLLEGE.

RATING OF ROYALTIES, kc.

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RATING OF ROYALTIES, kc. SIR, The anomalies and inconsistency of local taxation will now be sifted thoroughly, and most ratepayers cannot help rejoicing at the result of Air. D. F. Willian-)B's courageous exertions, in the very stronghold of landlord interest, the Mertbyr Board of Guardians—where he showed that m¡g is not always right, and that the representativ of the ratepayers (of which he is certainly unitf although an ex-ojfcio, and royalty owner as wellK. will not be "sat upon." As instances of the in- f justica of not assessing royalties—especially itn-fS' proved royalties and wayleaves, both of which,1| actually represent improved valuation," pure antf simple—the following may be cited. Not one: hundred miles from IIIerthyra large firm rented an extensive tract of minerals from the "Lord of the Manor," at a nominal rent-charge, and sub-let i. ti portion of it t.) an adjoining firm, at an im- jC proved royalty, which amounted, it is said, to from £ 20,000 to X30,000 a year, for a long term of years, free of local taxation. In the year 1880 there was worked, from a comparatively small, estate within rhe Merthyr Union, no less than 141,650 tons of coal. The improved royalties and wayleaves paid' on the ame coal (independent of landlord's royalty) amounted to the modest sum of X5,999, and was wholly free of local taxes. What* can this be but an improved valuation "? Tha recipients ol these enormous n^t. profits, as im-»i? proved royalties, must be either occupiers or land- lortis. Which are they? According to Mr. Fowler (" Collierio? and Colliers") "the occupier of the property is rateable in respect of ita' improved annual value." It is often as-, serted that the rates paid by the occupier or lessee of a colliery are on the royalty. Such cannot be the fact, otherwise each colliery would be rated upon the royalty, as stated in its lease, whereas colliery rating is supposed to be ba-ed, upon what tho whole property (mine, machinery* staiths, buildings, &c.) together would let for." Unfortunately local assessments are farces, fre- quently modified by an inordinate amount a, favour and affection, and, on the other hand, supplemented by a little personal spite. Local taxation, to be just qnd fair, should be assessed by" .nd appeals made to, a Government assessor, who would be independent of and unbiased by local, iniluence.-I am, &c., A. M. E. Feb. 4.

THE COAL SUPPLY OF SOUTH WALES.

WELSH SUNDAY CLOSING BILL.

I— MR. DILLWYN OX THE BORNEO…

DEATH OF LORD LONSDALE.I

MERTHYR UNION RURAL *. SANITARY…

MERTHYR BOARD OF GUARDIANS:'

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