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 The duty on tea and sugar is one which will so equally and universally affect all classes, that no injustice can be inflicted by it; and if it cause a fractional advance in the price of these articles to the consumer, the absence of taxation on all other articles will enable him to procure those articles at a proportionably cheaper rate. As long as money must be raised by taxation for revenue purposes, the one great principle to be observed is to make that taxation bear equally on all, and it is wise therefore to confine duties to those articles only which are of very general consumption.

It is confidently anticipated that this alteration of the tariff will have a most beneficial effect, both as regards the amount of revenue collected, and the encouragement it will give to trade. Concurrently with the passing of this act, all port and harbour dues, and all auction duties, were repealed; and it may perhaps be said, that New South Wales affords the first example of a great commercial community abandoning almost without exception the legislative restrictions by which trade has hitherto been governed.

PORT PHILLIP.

The statistics of Port Phillip have not been prepared this year.

In 1851 the population of Melbourne was 23,000, of which 12,000 were males. This population has been increased to something approaching 60,000, dwelling in huts and tents.

The population of 1851 was divided as to religion into 10,000 Church of England, 3,000 Presbyterians, 1,600 Wesleyans, 1,500 other Protestants, 5,500 Roman Catholics, 233 Jews.

The Quarter's Revenue for the quarter ending 30th September, 1852, showed an increase of four hundred thousand pounds over the same quarter in 1851. Every item of the revenue depending on consumption shows an increase, the post-office only being stationary. The gold licences produced £109,000, but considering that at least 60,000 diggers were at work, this item ought to have amounted to £270,000.

The Live Stock were by the last returns:—Sheep, 6,033,000; Cattle, 346,562; Horses, 16,734.