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-. SPORTING INrE1LIGENCE. EpSomt Races - W"~ZESsY , Or?AY 27. 'THE DERBY DAY. Adopting the fashlon, we must place the im. -mense weaasblege 'witneseed yesterday afteroon, -?n Epsom Downs to- -the credit -of that great sporting event, yelept "The Derby," although -''ere it -worth -while to travel out of. the '.eatee track and looks little in to -mooives, -we might, perchance, diascever, that with the "trifling" proportion of nine Soutl of ltn, the lominanf feeling was siply a . desire tosee -and be see. An abstract ?we of ithe sport might have been gratified at an innitely -smaller expenditure of labour and money at -the Hippodrome, but theexcesse was wanting; -'heap'pleasure are ever held so, and John Ball - woud rather pay a guinea to see a field of don. -ies run for " The Derby," than half-a.urown ''for the quite enjoyment offirst-rate sport at-his - own door. To those who were really attracted "by a race ewhich for so many years has given " Imaortance to the day, i't tust have proved less exaiting than of old, albeit the field was nameri -ally, the best ever -known; -public running, however, tild thrown out nothing verye extraor dinary, pothing making a.y approach to a'Piam, a Plenipo, ora B?1y Mida?ton-in fine, as far as - the ascertainedAtte?? ?.3 he performers con tributed to it~~i it was looked upon onlsy ~an average Thte speculation, too, osit had been of an anomalous character, -the ',thuctuatlons unprecedented in freqnuecy and extent, and immense sums had been ;ropt on hoeres without --the negative gratification of a "start; the betters round far,-eceeded the backers of horses, very few booki-"were completed, land some were squared oi the day at an -expase -·w'ch must have .-made their authors wince. Matters-were not mended by the extraordinary • pertinacity with which some of the favourites *e?e betted against,, or by rumours, even up to the day of-starting,-that some of the favourites. weie to' be madesafe--rumours by the. way, that led to the adoption Of precautions -"whioh, if -trickery.was contemplate, mnat "have had the effect ot defeatihg it. Suclh as it was, however, "' The Derby" served the purpose, by inducing a; re-union of all classes of her i'Mjesty's subjects,l and 6iling:thh pockpts pf, the good people in tlhe TTowrw of Epsom, and of their--collateral, on the; .Ddais; it moreveir, gale such a fllip-to trade,., -tDhat the inkeepera? postn?,sters, milliners, and dress-makers -have it -in' ontemplation -to place i at the disposal of the !tesardt for nert -year's -races an " Anti-HippodroobeI.late"....the South Western and Croydon Railway, -,no 'doubt, go -with the stream, and -ontribute'.th?ir , gotle to the amusement of their patrons. Wa'd.iht here enlarge upon-the various topics pertinent to the day, but as they have been written khreadbare..we -sball-codtant"oursslves with- stating, briefly, that Sthe throng.on the road was greater than has been witnliseid for aany years, the heat iand dust iatolerable (iotwithetanding the gross imposi.. tign of a double toll -t the-Epsom tistts on the I .;Jilea of a. water-rate, and '-the consumption of -*tipaulating .fluids extensive enough to ensure a sensible addition to the :next .quartet's revenue. T?e stoppages .were unceasing, and the anxiety 1 -Ofte toll-keepers to -prevent any thotightless I Sperson from paying twice so excessive cthat all 1 the i?eoonveniences which we had anticipated 1 -would have-been ameliorated by the railway were elelt in their full extent ; the good.conduct of the ~-olic alone prevented serious aceidents; to prevent quarrelling and confusion was beyond `'their reach. The -eace.was :xed for 'half-past two, long before which every part of the Downs -available to carriages was ,approprdated. The Stands?were as full nas the ingenuity of thair pro priet*s egold stuff them ; and the scene, height. i --seed as it was by a brilliant sun and cloudless sky, Sone Of the.os; t vivid ever beheld. With so vast I • an assemblage, the Stewards had-a bhard task to I perform; but aided by the A police, under In -spectors Hughes and Pearce, it was performed . ,q6ntly and with entire success. Our lime was so much engrorssed by *the -rselng,thatwe were unable to obtain a-complete I -liAt of the fashionables; the following, -therefore, ,?mpt be taken only as a small iamlple:-Dukes * of RIztlsnd, Beaufort, and Bedford; Marquises- E• ster, Westmiulster, Normanhy, Titehfield ; 'E sj--Chesterfield, Uzbrldge, Jersey, Verulam, IrrolI, Scarborough, Oxford; Earl and Countess -·oAlbe.marl; Lords-Maidstone, Paget, W. Rue Ssell, G. Bentinok, Lichfield, Godolphin, C. Fita. -roy, Miltwn, Villiers, A. Peget1 it. Grosvenor, W. Poolett, John Russell; Ladiea C. and E. Paget; honourables--G. Anson, H. Baring, 0, ., Sng, HI. Ron.,-Paulet, G. Fitzroy, R. Gimaston, C, Forteser, i. W. Wort?e, GOeneral 'Oroevenor, Sir G. Heethcote, P. Goodricke, J. Shelley, -C.'cochedll, C. Coote, H. Campbell; C.loaels-Synge, Crauford, Peel; Mepsrs. -r iod, fllau. Radcliffe, Payne, liggins, Clive, rhy, "reville, ales.en,. (.regijy, .(romanetli, hit, H.yawker,'H. Ccambe, .Codrington, Anger. -spia, Shelly, Rush, Maiklam, . Magtnni, Vain. sitsrt, Broedhead, IM Stanley, Heathcote 4'ardner, &c.. riy three o'elo0k the course was cleared for 'the grmd ewnt -of the day) namelf--. Ilit Derby Stakes of 50 sov. each, for 3 yes old colts,9at 7tb, and filliesSat .21b. Last mile ?ab&ba-ef aiesecond to receite £100 out of she stakes, and the wirner to pay 100 soye ??lgnstowsrda the polioe,?,e . (151. Subs.) Mr. Rflawlinson'a bc Colonation, by. S Hier. - otees, owt of Ruby ........ .ony ) a ord Westminster's be Van Az1ibJOV by Pm-thoO, ont oDecoyi... ... ....... • 2, Tb . gq)Iotog lso stotred but wereoapt placed :- 1 Lord Alhemarl'e ch a Ralph byDr. Syntax -. ......... ............... . Day) 0( Lda Westminsters ch K a Mar,.haSout, brother to Hornen .. . W. S - ott) 1e. Vansiaertr's k cGsor"y My M .L6. Sook.......;............ ("eelntn)

Lord Li-thifi-l a c Belgradeby1 elshazar ..... . . ........ . . (Wakefield) 0l Lord 'Jersey'h b .c Joachim by GlPnucs S..........l.......... (E. Edwards) Mr. Dixon's dh' cKnightsbridge, by Bran .................:........ (Buckle)- 0 Duke of Rutlnd'a b-c Sir Hans by Physiolan .........:.............. (W. Boyce) -0 Colonel PeelP s h: be . Cameleon by Camel .... • ...;.::.......... .1'(N. tagg) 0 Mr. lrrevilles brg Paisemon by Glasciur I · .........s . : ...- _ .. '(Nat) 0 Colonel Wy alham's ch c Monsieur le Sage byNonse es ............ (W. Day) 0 Mr. Thorubill's ?bc L, -Q. by Emilias ........ :.................. '(Petit) 0 ----- h a Eringo, brother [to Mango ................ '(Hornsby) 0 Col. Westenra's br a The Nob by. Glanens ....... ................. (Barty) o0 Mr. Copelind's br -e Mustapha. Muley,,by. Muley . ................. (Marlow) 0 Sir G. Heathcote'a br c - Mongolian, by Glaucus ................. (Chapple) VO' Mr. Sadler's ch f Protection, by Defence, ...................... (S.' Roger) '0 Lord Ezeter' ch a Ceiareowitch, by Rock ingham; .......... .... (Darling) 0 Mr. Wihbush's b .c .Finchly,. by Olaeus ........................ .(W. Cotton) '0 Lord Orford's b c Arundel, brother-to Ascot ..............: ........ (S. Maine) . 0 Captain Midge's a by Calebs, d by Y Wood pecker ............-..... (Calloway) 0 Mr. Rush's ch c by Plenipo out oft Obelisk's .am .. ;................... (Robinson) , rar. E. Buackley's ch c Gilbert, bro to Tom .... ....... .... (M. Jones) -0 Captain Williamson's br o St. Cross, by. Glancs .......... ..... (Mac onald) 0 Col. Ciai fbid's br fErmengardis by Langar .................... ... (Templeman) 0 Mr;'E. Gdiffith's h a Hereford, by -Sir Hercules ..........' (Whitehouse) '0 Mr. 'Batsous ch f Potentis, by 'Plenipo .............. .......'.-;....'.+· (Sly) '0 Mr.J.Negus'sb c Jeges Portsokea, by . Divan .... ............ (A. .errosi) 0 TaU BrrTI?z.-In the town Maibal' Soult; Ralph, and Coronation, were backed at 4 to 1 each, the ~Marashl 'at one time' having the call; on the course, however, the Coronation party seat in their money so freely, that he closed at 5 tot' (taken), the last priors against the other tfavotitea being'5 to agains? Ralph (taken), 7 td'i i-gainst Marshal Soult, (t6*re); 9- tt- I against Begrade. 12 to l against Van iLmburgh, 13 tol sginat?"~lior" (takesn), 25 to 1 against Joachim; 3S zaigaitzx Kniightsbridge, 30 to 1 against Ermieanga.'da,30 tq i? inst SirHane 33 to I against Pciedtlh i'b00 to I 'against E. O. THE RACE. By two o"Th& 1lrgFilb waomphletea, and In about another' ior, the larkest feld of horses ever seen since Memion's race for the St. Leger, appeared atthe ?lost. Of coursa it. was not to. be expected that the race could be' got over without f"ale starts?; six or seven ic-. curred, and it was nearly four-o'clock before a successfulone was'accomplished* After the first. two hundred yards Ralph took the lead at a good but not by any means 'great pace, followed by Cameleon. Coronation; Potentla, Arundel, and Joaohimn, a ruck of horses lyking at their heels ,o closely packied that we.,cannot undertake to specify their order. Cameleon held the second place to the mile post, where +he headed Asiph and went on with the running till near the turn where he gave up and shortly after dropt into the eorwd Ralph. resumed his lead, and maintained it into the straight running, where hk was in difficatle, and before he reached the ;ead was fairly beaten; Potentia was also beaten here, and being in the Oaks, was pulled up. Coronation, Who had all along been going " within himself," now took a commanding lead at an improved pace, Arkndel ~second; and Van Amburgh, who had crept no froe the centre on roending the corner, third; very little more remains to be told. Van Amburgh defeated Arundel at the distanee, but never reached, Coronation, who retained his lead, and won with the most perfect ease by three langths, being the firstfjrsi favour ite that ha. won sinte Bay Middleton's year; it Is not too much to add, that the performance will bear comparison with any Derby on record, and that, if he keeps well to the day, the St. Leger is almost "a certainty."-Mustapha Mtuley and E. O. ran in the crowd untiithey neared the distance, but by '"going on," they gamined uponArantele every stride, and opposite the winning post were so nearly level, that each jockey claimed to be third, weshould sap that Mustapha Muley beat E. O. by a head, and that Arundel was a neck from E. O.:; about, three lengths separated the trio from Van Amburgh. The next lot consisted of Galasor, Ralph, Belgrade, and Eringo, but what followed them we could not ascertain. Marshal Soult, with whom Lord Westminster declared to wii, never reached the front, and was bea*en before 1te got into straight running. The last horses in the race were Mr. Rdsh's colt Monkulianh (broke down), and St. Cross. Value of the stakes, £4,275. We un. derstand that Mr. Rawlinson wins about £8,000 in addition to the stake, but that the largest winner is Mr. lsaan Day, who or late has had the management of.the horse. Moat of the betting man are losers, and the settling is likely to be ci heavy one. The Epsom Stakes of 5 svrs. each, . with 40 added, three-years old, 7at IOlbi four • Sst 16b I five, 9at 5ib; ali, and aged, 9t 61b ; mares and geldingq allowed 31be. The, win ner to be 'old for £120. (10 Subs) Mr. Kling'. Daiio, 4 y .. ..(W. -Balehi,) 1, Wr.,WalterA SlirGeorge, 4 i4r.,......:... 2 Mr. Wrlght's Polly, 4 yrs ............... 3 . The:followIng lse started, batfwere'not placed; --Mr. Bsaqn', ,&,nai,,r..'.' yr i..-Jt~rz,,h

Whalebone, aged; Captain Martyn's Dismal Jemmy, 4 yrs ; Sir C. Cockerill's b. m. by Zinganee, out of Effie, aged: and Mr. Osbal -'istos's gr. c. by The Saddler, out of Fickle, 4 yrs,; Whalebone cut out all the work to the distance, where he was pa ssedby Folly, who kept the lead to the Grand Stand, Sir George lying .next; Dahspa then .tooknc: e l]ad, and won cleverly by a length. - The Walton Stakes ",of &ýso tch with 40 added; 3 yr olds, 7st; 101b 4 yrs, 8st 11b ;- yrs, st 21b ; 6 yrs andl?ged. 6st 61 ; mares and geldings alloed albs. The winnerto be sold for. 100. One 'mile, (Seven Subs). Caipt Gardnor's bl c .Ethon, 3 yrs .. Net 1 Mr. Turner's Doncaster, "aged .......... 1 The following also started but were not placed -Lord Exeter's Silistria, 4 yrs; Mr. Balchin's Clematis, 4 yrs; Mr. Daniel's Orion, 6 yrs. Silistria took the lead, and shmadegood running to Tattenbam.corner, where Doncaster passed him, and had the front to himself to the Grand Stand; here AEthon challenged headed him a few strides, and won cleverly by a length. The Burgh Stakes of 5 sove' each,-with 40 aded; three yrs old. 'Sat 21b; four,' 8st 1llb; five ast; six and aged, 9st 41b ;mares and geld inns allowed 31b; the winner to be sold for ;680. Last Half Mile. (10 ubs.) Mr. Greville's b g Pickwick, aged . (Nat) 1 Mr. Goodman's Angelo, 4 yrs ........ . 2 The following also started, but 'were not placed: Mr..Higgin's Maid Marian, aged ; Lord 'Exeter's Syria, 3 yrs ; Captain Gardnor's ch f by Suliani out of Garcia, 3 yrs; Mr. Armstrong's Bonnet Rouge. 4 yrs; and Mr. Theobald's Fear. nought, 4 yrs. A quick run race, and won cleverly by a length. THE OAKS.-THURSDAY. The Oaks Stakes of 50 sove. each, h ft, for S yrs old fillies, Sat 7lb each. Last Mile and ai half. The second to .receive 100 sors, out of the Stakes, and the winner to pay 100 sove.. ,towardi the police, &c. -(118 Subs.) Lord Westminster's Ghuzsee ... ' (Scott) 1 Mr. Dixon's Miss Stilton....... (Buckle) 2' Won by a: length._ :Tn: .:nnroALL Dxzr.-The mode of re. ducing debt, and at the same time providing treasure, which 'would, in our opinion, be the best, is perfectly simple. After much consider. ation, we think the best plan of a sinking fund, applicable to old debt, is to have a large fund at: simple interest. We hive no doubt whatever, but that',by a judicious management of the finances since the last peace, we might have had now, and for some years previous, it surplus of ten millions. We'have seen, that in 1823 after the reduction of taxes, includingthe property tax to the,amotmt of twenty millions,.there was.a clear surplus of five. m·illions. Since that time a further reduction-of taxes has taken place, to' the extent of more than aixteen millions; bat the revenue has been' re. dosed since 1823, tot V. sixteen millions, but five only. Instead of being reduced to thirty-six mil lions annually, it still produces forty-seven. There has been an improvement of nine millions. Now c:rtainly, we have no right to assume, that if the reductions had not taken'place, this great improve. silent would have occurred; but we may reasona-. bly assume that one.halflof It wouldhave been re ali?ed; in other words, that four millions :and a' half, or five millions, wonld'have been' added to the revenue, and this gives us our ten millions.. Let 'it' not be. supposed -that': our supposition contemplates the abstaihing from the re. duction of taxes since '1823. These might, aid doubt, have been extensive and successful experiments in reductions.of, 'atq without dimi nution of produce; for these, and for the removal of vexations, and for convenient and popular commutationb' the continued surplus would 'have afforded room ; but the expenditure, eveh inalcdihing"the' recent augmentation on ac. coint of :Caaada, had other political circum. stances, now stands .at the scale'of 1823, ,and was for some years below it. .That reduction of expenditure was in part occasioned hy the re. d?u'ction of the interest uipoin 'the public funds, an operation which pn. ex.tpaive sinking fund might be expected to facilitate. We have goeis back to 1823- only, because there was then a clear surplus of five millions. Some persons may think that our sciheme' might have been adopted with imre advantage at an earlier iperiod, before 'the proplerty tax liad been given up; but,we here apsusme the propriety of reserv ing that powerful operation for a period of'war. Be it fuththnr bor~i in inid, f hat the reduction of taxes is a promident feataue in our suggestion. From the moment iat which the fund of ten mil lionlhad.beaxm himbed, there would .have been. io saccmulation; the ?debt purchased would be a?nnihi!ated and the interiest saved; this would be from three to four hundred thousand a year, al lowing of a clear reduction of one million of taxes In every third year. . And we would here suggest, by the-bye, that itwould be much better to make the revision of taxes, with a view to reduction or modification, triennial rather than annual. It maybe deemed certain, that these periodical re missions would afford the means of trying the ex. periment of inrreasinlg the productiveness by lowering the rate of taxes. In such a case as that which even now Toccupies ptiblic attention, the per;ny-postage pluan, the course would'be to abstain from the remission of other taxes until. the effect of this plan qhould be seen; the trien. pial surplun ~0ulc1.iuply a temporary deficiency; and should bthe pla?p ultlmately pnswer the expe-t tation of its sangnio adnocate-,'the reductlonobt other taxes would btino longer postponed. The large siziking fuid which we here contemplated! would surely be' a valuable'treasure in time of war. And ten million would be enough to ad 'mit ofl ieing useda asupply, and not as the inter est of a loan. Ten millions of free revenue, with a property tax producing fifteen or sixteen mil-i lions; would, we trust, go a great way towards I.dftraPgig tbshe xtraordinary expisnsed of anay war in

which we are likely to be engaged; but if any thing more should be necessary, it must be deter mined at the moments whether to raise it by ad ditional taxation or lby loan. If by loan, the comparatively small amount would enable the finance mihister to raise it upon terminable an nulties, or,. at all events, to raise it without creat ing capital in .excess. . We are clearly of opinion that Mr. Pitt's principle of 1792 ought to be followed up; and that a sinking fund to redeem the debt within forty-fib yiars, 'aswell as the interest of the loan, or to be provided by addi tional taxes. Perhaps if the state of the country should admit of it, it might be better to have a sinking fund sufficient to redeem the debt in. forty.five years, without accumulation; this would require something less than two and a quarter per cent. This fund, like the former, would be ap plicable to the expenses of the war ; but after its termination, would be applied to the redemption of debt. It is, of course, essential to the princi ple, that it should be so applied in addition to to the former fixed sinking fund. A quastion would arise, whether the fund should be simply alienated, or lent under Fox's clause. Strict prin ciple would, perhaps, require the latter, but we should be contented with the former. Such is a safe and equitable system of finance. We do not expect that either the 'present ministers or their successors will accomplish so much. Lord Mel bourne's speech of the 23rd of January, 1840, gave reason to expect more than Mr. Baring has accomplished : for the first Lord of the Treasury expressed a decided approbation of the sinking fund, as it was in the administration of the Duke of Wellington, whereas the Chancellor of the Ex chequer stops short of bare surplus. We wish that we could persuade Mr. Baring that his pre decessors have exhausted all the popularity that can be derived from imprudence. He will do best for his fame, as well as for his country, by gaining a character for firmness and foresight. Britis& and bForeign Review. Taree CoMeNo ELsuroxNs.-The note of pre" paration for a General Election has been souinded all over the kindom. The friends of freedom of trade are hi most places on the alert to secure the retain of -Anti-Monopoly candidates; and the landed and West India monopolists, on the other hand, aided in general by the Tories, are making every effort to return a House of Com mons that' ,hall protect monopolies and force a pio-mponopoly Ministry upon her Majesty. The City of London is doing itself honour by calling on that illustrious statesman' and patriot, Lord John Russell, to become a candidate for the representation of the MetropAlis. The requisition to Lord John has already obtained a great number of signatree--upwards of three thousand--and it is expected that five thousand names will be ob tained. This example by the first city of the empire is worthy of imitation. For the Weit' Riding of Yorkshire, as we announced in a Second Edition last week, Lord Milton, in compliance with a requisition presented to him, has announced himself as a candidate; and the announcement of the noble names of Morpeth and Milton, as champions in the people's cause, has excited a burst of enthusiasm through the Riding. The public gratitude to Earl Fitawilliam, one of the most high-minded and disinterested statesman that ever breathed, and who so long represented the Riding, will evince iiself in ardent exertions on behalf of his son, who happily in herits his father's principles. Lord Milton comes out distinctly on the Free Trade and Anti Monopoly interest; and surely the manufacturers and tradesmen of the West Riding will reward with the highest and .most grateful approbation the gallant support given by members of the aristocracy to the interests of trade. Few Indeed are the advocates of commercial freedom among that order, and the more praise and the heartier support are due to the illustrious few. Of Lord Morpeth's claim we need say nothing.. If ever, a candidate secured the personal attachment; as well as the political confidence of a constituency, it i' Lord Morpeth. le has served the Riding and the country well: he has been the best Chief Secre. tary for Ireland that ever held that difficult and delicate post: and he adds, to his' own high merits, the merit 6f here represeniting that bold and patroilc' Ministry, which has undertaken, amidst,.immense difficulties and sacrifices, to un deirtakethe gigantic labour of breaking the'fetterS of honopoly 'off' the neckk of the country. Is not his Lordship, then, together with his noble col league, worthy of the enthusiastic support of the Riding ? It will be seen that the 'Hon. John Stuart Wortley, the eldest son of Lord Whhrn cliffe, not satisfied with having been twice defeated, has put forth an Address inviting the Tories to send him an invitation.. .Tlef swill probably do " oT 'and o. doubt.,e gra't effort will be made to thrust him in letween his noble competitors for a seat ' - eit every friend of freedom and reform, therefore, buckle on his armour to prevent this from intruding himself into the reliresentation of the Riding.-Leeds MAfercury. THe STARS REVeAL HEAVIN.-Look no and 'b~ehold the eternal fields of light'that lit round about the throne of Gpd. Had no star ever appeared in the heavens, to man there wohld have heavens,; asd he roudi have' laid himself down to 'lils last' sleep, ia .spirit of anglish, asspon gloomy earth auted, overi by a material arch-solid and impervious.-Jean PaJ'Rie'Afth . A "thaee YEAR-owPo p sicd ?' Johnny. my dear, come here," says his mamma. -"'I Voin't," crieis Jobsny skoil k'o u musi. rug lowve ;ou are'all wet, yi y'l catch cold."- " I won't," replies Jheanuy.-'-" Come, my sweet and Ive oietbiing :rfo.0 you."--" I won't." . Oh! h r, ;'T,o'pr~muake Johnny come in." -" Come-'it,-3 Johnuy," says the Ifather.,-"I won't,"-" I tell ymi, comre in directly, sir-" yon hear "-" I won't," replies the urch" takng to h?sheels.-" A sturday republican. jir, Iayas f 3ier to me smiling at the bh6y's resolute dileobdie?ce.-c?taUa .,in 'rypir* i rY inM atkerica.,