The British Press; or, Morning Literary Advertiser. — London, England, 1826-10-10 00:00:00

GERMAN P.4PERS. IifyNICH, KEPT. ^_7. We have positive information that the King his not only of the plan fur building a Protestant Church in 31alLallilion. apart. in this city, but sent order* front Aschaffenburg to pr Bred immediately to take the necessary steps fur laying the foundation. so that we may hope rind a want which has long been aor.sitily felt by the Prote.tant inhabitants of this capital, will anon he remedied, s e s l the wi►h expressed by the states of the kingdom be fulfilled. At a time when the attention of the public is engaged by the im portant *tear ri of removing the University trtall !sandshoe to the ca pital, we bate to acknowledge a new proof of his dlajesty's mag. niticence in having assigned a mum of tilkfttOU florins tram 1 is privy pie e , foe an establishment to be founded by his Majesty at Frey nog. tat cbilurr n born blind. The interest of this sum i t appro. priatcd to the eststillrittment en perpetuity ; but the capital is to be employed in arais:lng poor landownsra who ate not able to mike the payments required 14 the law on mortgages, and yet Find it dif ficult to procure money to such loans will lie mwle. not below KM r •r above 300 :huins. This truly royal ins:mince nee recalls to mind tile generous ne.i•:rtnce which Ida Majesty lies granted out of his privy purse in the course of the year, and which amounts, we have flame. to shove Nit,ento V e i n ., exclusive of the sums which he has granted to the indigent from the treasury of the household, and of the ►:u'e sums which be has magnificently contributed fur the relief of the Or.eks. SWITZEALAND, SEPT. 34. We learn from Naples that, on the 4th instant, two Swiss Kegi- Menai had their Moors presented to them in a very solemn and ho nourable ' ,wirer. The King a..d Queen and ;loyal Family, with tile Court, were on a rai.tal stage, riikuilidly decorated, in the mid. tile .quart , . formed by the troops. Hasa having been preformed by the Ent Chaplain of the Court, the King, with the most Litter ing r spre. a ion,delivereil the colours to the Colonels. The oath was then tarn, and Tr Oran performed. The ceremony, which lasted two hours and a half, was secompailiel with continued salutes from the guns of the fortress and the ships of war. —Frwirkfirt Papers, Oct. 30. RIO DE JANEIRO. The following are extracts of letters received in Liver.. pool, on the Sth instant:— RIO DE JANEIRO, Au°. 3. We suppose that. ere this reaches, the :Unearth trill be in Liver pool,. as the Captain, with the assinance of tan Portuguese sailors who joined hint, retook his vessel the remainder of the captor's people, sixteen in number, were picked up at sea, in an open boat, and h.tre arrived here. The cases of the prizes alrendy arrived are not yet decided. Regarding the war at the south, we hear nothing interesting. AUGUST 12. We are sorry to Nay. that appertranres arc very bad titr the captured vessels in the River Plate. time English brigs, Ann, Stag, and William and henry, are alongside the Unsnarl house %%liar( diacharging ; and public opinion, as well as the dia paition of the members composing the " Supremo ('onaelhn Sh iner," cry aloud for their condemnation. The Atlantic has not yet arrived ; rcither have we had any further intelligence from the River Plate. Admiral I.ohn had previously arrived, and is a pri soner in Fort Santa Crux.A.Teaterday attired the American frigate 31acetionian, from the United States, and it will soon be seen if shr takes ary decisive measures regarding the blockade; for, tram what we can learn, there is no prospect of a termination to the war. Lord Ponsonby, it is said. is much annoyed at the high tone this Government assumes. his laoruship'a negotiations are unsuccessful. The fruitless result is communicated to his Ma jet's Government by the prcaent conveyance. and he proceeds Buenosto Ayres, on his Embassy, immediately, in his Jlajesty's ship Doris. DREADFUL. SHIPIVRFCK. The Mare du Hart e contains the following details, which cannot be reed without exciting the moat lively in terest :—The Mere-aux-Huit-Enfans sailed from Cape ilayti for !here, on the morning of the 31st of July last, during a calm. She directed her course so as to pass between the Caiques and the great Inague. The day after bee departure the weather became overcast, and it was im possible to observe the latitude. Being, however, anxious to land as soon as possible, the Captain was induced to run into the channel by night ; but the wind having risen and cenenually shifting about, and a heavy sea coming on, the ship, about ten o'clock at night, was driven with inrenceivable rapidity through the shallows of the Crepes, and struck violently upon a rock. Every effort was made to get her from this critical situation, but they were ineffectual, notwithstanding a great part of tile cargo was thrown overboard. When daylight aeproached it discovered to the crew the extent of tin it danger, arid the inadequacy of those measures which they hail reckoned upon for safety. The sea, which is ever billowy, threeeened to deprive them of the only chance of landing that remained, where they could expect to find inheritante ; they therefore determined to abandon the ship. The crew, who were about twelve in nunther, accordingly got into the long boat, taking with them the papees oa board, a compass, a chart, a quadrant, a sack of biacuite, and a barrel of water. A mast and a sail were put up as well as could be done, and they steered their course towards the first land iii sight, which lay N.N W. at about six leagues distance. After sailing in a rey perilous manner for some hours they reached lane, but were disappointed to find it completely barren. They again put to sea in the most horrible condition. The whole crew were compelled to sit, not being able, from the confined apace of the vessel, to take any other position, and they had nothing whatever to protect them from the sNrciting rays of a tropical sun. They now directed their cease towerds elogane, for they were then more than 40 leagues front the coast of Hayti, and had no hopes of reach ing it, with the wind and sea against them, and with a hark witheut a deck, and so heavily laden. The land eh hen they next arrived at was still uninhabited and arid. Th.e. there took some food, such as crabs and other kinds of shellfish, and then went to sea again as quickly as pos sible ; for their water was rapidly diminishing, and their bitcuits were rend, red useless by the overflowing of the sea. They steered next towards Aklin, but which place they did not reach till the following day, after a most alineeroas night passed among the flat Islands, in very foggy weather. Teey there found only " two Englishmen of colour:* who, with difficulty, procured for them some fresh pro% isions. They then sailed towards a place called Krooked, weakened by continual fatigue, having their eyes and lips it:flamed, their faces blistered by the sun, their feet in a matinee corroded by the set water, and in constant dread of being attacked by the scurvy; for already were their legs swollen, and their bodies covered with pustules. One man only inhabited this island. Ile was the proprietor of a se:al schemer, which was anchored not far from the c!,ute, and was one of those persona who habitually live in I:11 5e dangerous parts of the sea, waiting for the wreck of se tie large ship, by whose losses they enrich themselves. The crew of the eMere-aux-Huit-Enfans cffered to freight lei little ship, in order to get to La Providence; but the ht,Eigenee of their own shipwreck made him hesitate a lov e r while, as he preferred going to their lan vessel; anA it was only upon being assured that the ship was totally het sixty leagues distance from Krooked that he decided twni procuring them the means of getting to a place from et holm it would be possible for them to return to Eurene. They got ready to sail the next day, but without further re% isions, fur the Buccaneer of Krooketi either had not h::y, or, if he had, would not give it to them. When, how -1 r, they reach, d Long Island, they found some milky rends, which afeinled these unhappy men an exquisite d!iek. after having been exposed for more than eight days such horrible privations. At length they arrie eel at its P. - evidence, 17:1 the eleventh day, without having partaken of bread fur 48 hours, and without indeed food of any kind lit one whole day. The Brief:ion Herald says—" We insert the following from authority :—The account of the Thelluson property, whiel has been copied from a Worcester journal into seve ral of the London papers, is extremely incorrect. The fact is, that Mr. "fliellusun, who died in 1797, left his property m accumulate till such time Pq all the males of his family, wit() were living at the time of his death, or should be born within due time afterwards, should be dead ; and that it was then to he divided into three equal parts, to be shared between the three eldest male lineal descendants of each of his three sons, Peter, George, an d Ch ar l es . George, t h e second 8911, died without male issue ; and it was decided in the House of Lards, in the year Dal, that a person cannot have a male lineal descendant througE a female. Conse quently, this vast property remains to be divided between the eldest son of Lord Retullesham and the eldest soli of Mr. Chat les The'bison (who is now residing at Brighton), hi case they should survive Lad Itendleshain, \'r. Challis Thelluson, and IVilliam and Frederick, brothers of Lord ketvileslir twins, horn within nine • \din • the s: n r a v i l e s :r o lai r, C a a t r i i on leti co l u ll l e d K re fl a o c W h l . ell T g h e e o ß l om utsu ans se w as l'ar tio -ea Hemilesliam, twins, horn within nine months us:ter the ir - r - e - gatt - rity and confusiqn than is here exhibited. and it seems - „ H y- . . . - - 5.111 It 2 prevent. " tie (Mr. Fender) considers the checks deviated and executed death of the testator. Nit, Arthur Thelluson, whose l a dy, quite clear that the Interest of the Revenue, as well as the personal Nils - . . . - Otil 9 o toi 1 a daughter of Sir Bethel Codvington, was lately confined, is the youngest son of the late Lord Remlleshatn, and I might inherit hisnerlf, if his three brothers should die to e s without sons." inte r est of mr. Ilepbutne and of his sureties, require t be ,l t ied in very different manner. . duty of Mr. Plainer, the third Office, is thus stated : hat it bliould clerk in the Head Distribu. "Ilia duty is tv I't;IICCL the tlifr,:rent newsrapers published in 1819 tell 4 0 . - -5312 8 as quite sufficient to control the distribution and sale of stamps , and destitute of anatomical knowledge ci 'l the ' f . remittances of the amount, and thinks no other necessary, or rather, ....1 it ;,. ...hs; - 111" .7 . the C3l . tied lerise no ocher; and as a proof of this, he assures us that not a '""' " " that t"""`"e. he bad never dissected the human " The sum annually remitted by 400.0001. ; last year it amounted tu 417,2501." sixpence has ever been lost, to the Revenue since he was acquainted body. T e Arahiankmerelv copied the Greek and Roams Tit,: dealir i : with the public Mena: as if -; sere pasonal pro- with the %Ike. The luemints of cOatrol are such, that lie men. . writers.—Larert ttr s Lust Lect . ‘'. . !I t • . • . ..........--! r _ _ . . .•....•.. _ . • , . . , LETTER THE SEVENTH FROM THE CHAIRMAN OF THE BOARD OF STAMPS, TO TIIE RIGHT HON. T. WALLACE. Sta—The space unavoidably occupied by the remarks submitted to the Lords of his Majesty's Treasury, on the Reports of Messrs. SVK ES and Foams, obliges me to postpone my observations upon them as connected with your Commission of Revenue Inquiry, and the common object which they arc alike intended to effect. I shall only notice, at present, that Messrs. SYKES and Fi/ROLS, while they affirm Mr. BRSMNEk to be a person of " strict integrity," and describe the rest of the officers concerned in the system in Edinhuree as free from all imputation, are no sooner cons:rained to admit the existence of any irregularity, than they boldly and at once score it down to some misfeasance or neglect of their superiors in London, and there they leave it. Your Reports, as Chairman of the Parliamentary Com mission of Inquiry, follow in exactly the same track. " Our general inquiries in SCOTLAND, you as j, " satis fied as that the superintendence exercised by the Board in LONDON, over the collection of this branch of the Stamp Revenue, was neither regular nor effectual." That it was not ijkluai is most true ; but while you averred this, no one knew better than yourself what counteractive influence it was that rendered it i.oSiTtual. My last letter embotlietT the remarks offered to the Lonls of the Treasury, on the Report which related to the office of Mr. Bremner, the Solicitor of Stamps In Edinburgh. The following are the remarks which were submitted in like manner upon the Report on the department of the Head Distributor, Mr. Ilepburne, and of Mr. Pender, the Comptroller:— Stamp Office, March 1. 1822. AI x !Krupa—The present Report is drawn up separately on the sante grounds, and for the same reasons stated In the preface to the former, respecting the Solicitor's department. Upon this head, therefore, 1 shall abstain from offering any additional observation. The present Report of the Commissioners of Inquiry commences with the office of 31r.11epburne, the heed distributor and collector. It scents difficult to peruse the detail which is given of the system of managtment adopted with respect to the consignment of Stamps, without pc-retiring, that under the semblance of check and control, there is an interference on the part of the Comptroller with the duties of the head distributor, that is not merely superfluous, but most singular. It is listed that. When any Sub distributor in the country wishes for &supply of stamps, he applies by letter to the Collector, specifying the par ticular kind of stamps wanted, and the quantities. He at the same time forwards a duplicate of this letter to the Comptroller, who, on reference to the bo.-As, being satistied that the sub.distrihutor is accounting properly for the stamps already in his {fonds, gives a warrant or order on the Collector to issue the stamps required." But where is the neressi.y that Mr. Pender, the Comptroller, should require this duplicate letter? It is surely for the Head Distributor to satisfy himself that his agent accounts truly for the supply he last received, because he acts upon his own responsibi lity, and is the person accountable to the public ; he is therefore to forward the supply rtquiied or not, according as he may think the former supply atilliciently &mulcted for or otherwise. But that Mr. Fender, the Comptroller, should be the person, who on reference to the bruits, and on expressing himself satisfied that the sub-distributor is accounting properly, is to issue a warrant or order to the Head Distributor to send the supply required. seems to be a very extraneous mode of proceeding, and shows the Comptrol. Ist' to be acting quite out of the sphere of his duty. It appears, that in receiving this order from the Comptroller— " Mr. Young (the clerk) then sends the stamps. making out, at the sine time, an invoke or consignment, which he first hands to the Corlptroller, who compares it with his order and warrant, and enters it as a charge against the Sub distributor in the country consignment book, and also in the general ledger, or check ledger of wwranta, In his affix, as a discharge to the Collector to that amount.' But it is quite clear that no charge can be officially entered against a Sub-distributor but in the office of the Head Distributor himself; he is accountable only to him, and no such (nay as is here spoken of confirms any charge against hitn ; nor can any entry of a consignment in any book, kept by the Comptroller. discharge the Collector to that amount. In fact, there is a confused inter mixture of the two departments of Head Distributor and Comptrol ler which cannot but be considered as extremely objectionable, for reasons which will be stated in the progress of these observations. The daily ready money sale of stamps at the Head Office seems to be conducted in a very exceptionable manner, both as it affects the responsibility of the Distributor, the interest of the revenue, and the accommodation of the public. " regard to the motley received in the Sale Office, the three clerk. in that department account to Mr. Gray. On Friday they make an interim payment of the sums received by them during the week, for which they receive an acknowledgment, and on Monday they mAce out a detailed account of the stamps sold, sod the cash received during the week, which is first sent to the Comptroller, who examines it to ascertain whether the cash corresponds with the stamps sold, and then enters it in the Cash Book, Check Ledger of Stamps, and General Ledger, kept in his office, as a charge against the Collector, and a discharge to the Cleeks in the Sale Office; the Comptroller then certifies the account by signing it ; it is then cur ried by the Clerk, who is to pay the money, to the Collector's (Kee, when the money is received, entered u. die cash book, as a charge against the Collector, and a discharge to the person payin g, and the receipt is then returned to him as his voucher of having made the payment." The whole of this statement clearly demonstrates that the office of the tired Distributor is, in the hands of Mr. Hepburn, a mere sine cure. The Clerks in the Sale Office, it seems, account for all the money received to Mr. Gray, Mr. Hepburne's first Clerk ; the entry of the Comptroller (Mr. Pender) in his cash book forms the charge against the Collector, and ion discharge to the Clerks in the Sale Office for the money from time to time received. Ail this intricacy of check and counter check in Mr. Fender's office, which is meant to have the appearance of a most rigid and punctilious controul, is, in reality, neither more nor less than the department of the head distributor executed in the Office of the Comptroller. This will appear manifest on following the statement further into detail. In the first place, how is it that the Cgrks in the Sale Office, in thetlaily receipt of money amounting to 130.0 W. annually, are made to account to the Distributor's Clerk (Mr. Gray)? Why do they not account to the Diattibutor himself, if he discharges the duties of his office, and if he Is for that purpose, as the Report state" "in daily attendance ?" He is person:sly responsible for all stomps sold, and for all money received in the Sale Office, and ought, therefore, to be the person to whom they should account. The Report states— " That the paements of cash, of whatever kind, are daily en tered in the cash.bnok, kept by Mr. Gray, and that he credits himself with all payments made by him." There is a great apparent irregularity here, which requires ex planation. As these disbursements must be made out of the Scamp Duties, it ought to appear of what nature they are, and some estimate given of their amount, as Mr. Gray, the first Clerk, credits himself fur the total of such payments of cash of whatever kind. - .... Now, nothing eel he more manifest than that all such cash pay ments made by Mr. Gray, as Clerk to the Head Distributor, if made by his direction and mut( r his authority, ought to be placed to the credit of the Head Di.tributor, and not placed by the Clerk to his own credit. Jr. feet, judging by the system of management, as set forth in this Report, the Head Distributor, who, in every thing connected with the money received in payment of the Stamp Du ties, should be the efficient and leading Officer, seems actually au rrseded, both in the offir and authority, by his first Clerk and the Comptroller. For not only does Mr. Gray credit himself for all payments of cash, of whatever kind, but the Report states— " T hat the payments made by Mr. Gray to the Bankers with whom Mr. llepburne lodges the motley are entered to his credit iti the account, atal the Bankers' receipts are weekly presented to the 'oroptroller, who retains them, marking his initials in 31r. Gray's book, as a discharge to Mr. Gray." it were to he wished that the Commissioners, Messrs. Sykes and . . THE BRITISH. PREM. Scotland, to count the advertisements In each, which he enters in a book called "rhe Newspaper .Advertisement Boo,' from which he makes up a quarterly account skiing each printer, which is ex amined arid checked in the Comptroller', office, where a similar account is also kept. This account is then returned to the Collee tor's office, with an intimation of the day fixed by the Comptroller on which payment is to be made to the Collector; and when the money i• received by Mr. Gray, the receipt granted by him Is also entered in the Comptroller's not merely as a discharge to the person paying the same, but also as a charge agiinit the Col lector." When Messrs. Sykes and Forbes, as Commissioners app'inted to inquire into the conduct of the Stamp department in Scotland, report in detail what that system of management is, and report it without anv remark, they must be considered as approving it, and yet it seems difficult to conceive any course of offieial proceeding that furnishes from its very statement more abund an t evid ence o f its own incorrectness and insecurity. It can certainly nut be within the province of the Comptroller to flx the day an which the payment of these, or any other duties, shall be made to the Collector. Tilde payments ought either to be periodical and regular, according to the prescribed rules of the of lice, or, if circumstances do not admit of this, it should be in the discretion of the Collector, and of him alone, to fix the day for p tyment of the duties which it Is his office m receive. The conre quence of the day of paythent being fixed by any other person is obvious; if the Comptroller, for example, should fix the nth of April l'or the payment of a quarterly acconnt, and the party should either abscond or become bankrupt on the 11th, would not the Col lector's sureties hold themselves exonerated by this act of the Comp troller, who officially had fixed the llth as the day of payment to the ? Thls interference, on the part of the Comptroller, with the responsibility of the Collector, is most irregular and pernicious. 3lr, liertburnert situation is one of great public trust, but at pre sent. from the perpetual interposition of Mr. Penile', tt is difficult to discover from the Report where the responsibility rests. In the very passage to which I am now drawing your Lordships' attention, it is stated, that .4 when the money is received by Mr. Gray, the receipt granted by blin is entered in the Comptroller's book, not merely as a discharge to t!:e person paying, but also as a charge against the Collector." In the first place, as these duties are paid at the office, why are they not ,received by the Head Distributor himself, and the receipt granted by hint ? They are paid only (loaned'', and it is quite clear that his receipt for the duties is the proper official voucher to the party paying then'. The entry of the receipt in the Comptroller's book is no discharge to Mr. Gray, the Collector's clerk, nor is it say charge against the Collector. In fact, the whole management of lie. Pentleett office aeons one continued trespass on the Puke of Mr. Ilephurne's department, and to inter -11:re with his liability and that of his sureties, without affinaling any check that in the slightest degree contributes to the security of the revenue. The more closely this is examined, the more strongly will the observation be confirmed. Proceeding to the detail of the manner in which the business of the office taw the daily sale of stamps is conducted, which is under the same roof, and is called ‘• The Office of Distributor for Edin burgh and Leith," I find the same system of interference, on the I part of Mr. Ponder, prevailing 'n every part " When any of the Clerks wish a supply of stamps, they make a written application to the Collector, and at the sante time present a similar one to the Comptroller, specifying the quantities and kind of stamps wanted. The Comptroller examines the account kept in his office for the Clerks, and if it appears to hint that such a supply is requisite, he makes out a warrant upon the Collector to funiish the stamps." But in what manner must the business of the Collector's depart ment be conducted, that heshotild not himself be enabled to ascertain whether the stock of scamps supplied to the Clerks in the Sale Office requires to be renewed ?-11e, surely, ought to be able to inform itintrelf of this, by referring to his own account of stamps of each close delivered out, and, comparing this with his cash account of stamps sold, the stock on hand of each class of stamps should immediately appear; and it is in his discretion—in his alone—to judge whether a further supply is required or not. That Mr. Ponder, the Comptroller, front accounts kept in his office, should make out a warrant upon the Head Distributor, to furnish stamps to the Clerks in the Sale Office, when it appears to hint necessary, is su. h an utter-inversion of all regularity, as car rier; its own comment along with it. I now come to speak of the profit derived from interest of the pub lic money. It was to be presumed that this, at least, would have been pointed out by the Commissioners of Inquiry, as an abuse to be rectified, and not adverted to as if it were among the recognised and established erindoments of office. When I was in Edinburgh, in 11118, 31r. Ilepburne. anticipat. ing, no doubt. that the filet would come to my knowledge, sent me 4 letter, informing me, that he derived a certain emolument front the interest of the public money, and he enclosed a statement of the annual amount front 1812 to 1817. Being commissloned to inquire into the conduct of the Solicitor's department, and having betides fully sufficient to occupy me. I stated to him that I should state the contents of his letter to the Board. which I d:d, the measure, which it.roight be thought expedient to adopt, to be considered when a general revision of the whole Stamp Depart ment, in Scotland, should be entered upon, which, I had reason to expect, would soon be the case. _ In reply to a letter written to Mr. If epburne, inquiring Whe ther any emolument was derived by him from the public money. between the period of its teceipt and the remittance, he writes thus:— Stani! , -Office. August 0,1821. " HONOURED 8111—In compliance' with the order in your Se cretary's letter of the tNith of July, I enclose a note of interest ac. truing to me on the public money, which remains in the hands of my harikera, between the nth of one month, and the sth of the next, the monthly period to which the mthlic account is made up, and din cash is remitted within two or three days (at most) thereafter, monthly. Every lta?f•year my banker sends me his cash account of the public Revenue, in which is enclosed the balance of interest due to me ; which interest was, when my salary was fixed in 1810, dis tinctly understood to form part of the emoluments of the office, and considered as by no means inadequate for such a responsible situation as that of [lead Collector of a Revenue to Government of nearly half a million of money perniinum, and collected, I will yen. cure to hay, aa far as my department is concerned, with less ex pense to the public, than any Revenue of equal magnitude under Government. '• I have the hotiour to be, &c. 6 6 Itoncur zicrnrnmE." " Interest of money deposited in the hands of Sir William Forbes and Co. from December 1811, to December 1812 - Do . 1812, to Do • 11113 - I/o . 1813, to Do - 11 1 14 Do - 1814, to Do . 11115 - Do - 11115, to Do - 111111 - 1)o . 1816, to Pb . 1317 Do - 11117, to Do - 11113 - Do . 1818, to Do - into Do . 1819, to Do . 11120 __Do_ . 1820, to June - 1621 £423 1 3 447 11 0 450 15 14 5 6 ;5 0 4 511) 17 8 5111 8 0 50;1 9 0 541 4 8 523 12 5 273 4 9" Mr. Hepburne, it will be observed, in the above letter, slates, that the interest of the public money was distinctly understood at the time his aalary was fixed, in 111111, to form part of the salary of his office. Now the Board would, no doubt. be strongly open to censure, if, atter having at that time procured a fixed salary to be granted to Mr. Hepburne, in lieu of all allowances, they bad know. logic permitted this worst source of emolument to continue ; and it would also appear singular that the Board should gravely inquire into a fact, which is affirmed as being wi bin their knowledge and approval. The following particulars will put the case before your Lordships In the shape in which. to avoid misconstruction, it ought to have been stated by Mr. Hepburne. In Augurs, 1810, the period referred to by Mr. Ilepburne, an account of the aalariea. pmmilage, and extra allowances, of the officers and clerks of the establishment in Edinburgh, was laid (at their special desire) before the Lords of his Majesty's Treasury, which account had been procured from the respective officers by the noon!, with a view to the abolition of all such allowances of whatever kind, and g.ving a fixed salary to each officer in future. Mr. Ilepinime himself proposed to the Beard, that his future stilary, in lied of all former allowance*, should be 1150/., which was accordingly recommended by the Board, and acceded to by the i Treasury. In the Board's Report to your Lordships on th s sub ject, on the 111th August, IMO, it is stated that— " 3lr. Hepburne, the Collector. Informed the Board, in a sera. rate letter, that in fixing his own Notary, he had not grounded any claim on the emolument he had enjoyed, arising from the interest of the public money, while lying in the banker's hands between the remittances ; that those balances were reduced by the change lately ordered to be made in the period of remittances, which are now made a few days after the accounts are closed in the beginning of each month imitead of at the end of it, as formerly ; and that the profit of interest had always been possessed by the Head Collector, and considered as a hie equivalent for the rink in. cursed, but which, lie says, he must submit to lose, in conse quence of the late regulations of the Board respecting the re mittances." % s F e i n tl i t i o t u le t d g t o o iogat all into the question whether Mr. Hepburne wa receive intetest upon the public money, it is quite clear that when he thus stated, that " lie must submit to lose it, in consequence of the late regulations respecting the remittances," lie led the Board to conclude that their regulations had had the effect of cutting off for the future this source of emolument ; whereas the fact was not so: the means of obtaining interest from the public money remained as before, and to as great an anwunt as ever, as appears by the account now produced by 31r. Hepburne himself. His thus affirming that he must submit to the loss of it could therefore hare no other object but to silence all future in quiry on the part of the Board as to thin illicit source of profit,. they having been thus misled into the belief that it was at an end. I now come to the subject as adverted to by the Commissiosass of Inquiry. " It is the practice of hankers in Scotland to allow interest at the rate of 3 per cent. for cash deposited with then, in a current or cash account ; and this advantage lie derives from the intermediate deposit of the money with the bankers, from the ttme he receives it till he remits it to London. " We called for copies of the cash account furnished half.yesrly to Sir W. Forbes and Co., for the last five year', which were's& cordingly produced to us. Prom these it appears that the allowance of Interest on the mosey deposited with them fur the fire preceding years is ma follows :_ "In the ye ar 18111, it is - - .£5lO 17 9 1817 filti 11 2 Forbes, had Inquired why the public money was not lodge:d in the name, andentered to the credit, of Mr. liepburne himself; and, also, why the Bankers' receipts should be given to the Comptroller, and retained by him, instead of being given, u they ought to be, by Mr. Gray to she Head Distributor, to be kept by him as vouch. era for the sums from time to time deposited; the circumstance of the Comptroller marking his initial. in Air. Gray's book, as a dis charge to Mr. Gray, called for particular explanation ; for that Mr. Pender, the Comptroller. should not only retain the receipts, which ought, In the very first insnince, to hare been delivered over to Mr. Hepburne, the head distributor, but that his initials only should be deemed a sufficient discharge to 31r. Gray. is, on the face of it, a most extraordinary course of proceeding. If any voucher as a dis charge for money paid required the signature of a Comptroller, his name at length should be isubscribed to it, not his initials. I low, moreover, ran the Comptroller discharge the Head Distributor's clerk? Suppose n banker's receipt to be lost, and that Mr. Gray, for instance, as clerk to Mr. Ilepburne, had received MOM. to be deposited at the banker's, If an entry a 9,000/. only appears in the banker's book, Mr. Gray would, of course, be called upon to pro. duce the hankers receipt, ns a proof of 10,0000. being the auto ac tin:lly paid ; this receipt, therefore, it is manifest. ought to remain with him, or rather with his principal, the Distributor, because, it the Distributor had lost or mislaid it, Mr. Gray, as to him, will stand exonerated ; but having parted with it to the Comptroller, if it he lost from his custody, who become. liable? %trill the initials of the Comptroller on Mr. Gray's cash-book discharge 111 r. Gray ? Clearly nat. liut in what au:ditto') does all this place the Distri butor ? H eir unable, of course, in produce a receipt which never Was in his possession, and yet he is liable to make good the nun of 10,1'110/. which the aczotant shows to have been received, but which, by the entry in the banker's book, appears never to have been paid over. It is difficult to conceive a system conducted with mote - and confusiqn than is here exhibited, and it seems petty, and plating it in a Banker's /lends at interest, is an indirect I Hatted to us three separate iestanees, now many years ago, in 'Aid/ source of emobinient of all others the roost indefensible and the it appeared to him that the managing clerks of t h e sub.distributoel moat illegal. Even if it were not rec e i ve d, as i n t h e pr e sent in. i were not sufficiently accounting for the s t amps i n t h e i r h an d s. Thi s stance it is, under circumstances of peculiar aggravation, the was in the districts of Glasgow, Aberdeen, and Ayr. He immetli• practice is in every point of vi ew so improper as to ma k e it a pro. atcly informed the respective sub.thstributors of the inaeceace minent feature of abuse in any office in which it prevails. Messrs. i and upon investigation made by them, it was corrected, but net Sykes and Forbes, however, not only abstain from condemning it, without loss to the sub-distributors themselves." but thy immediately proceed to show by what mode of manages I It is not difficult to perceive that the whole department is ill cor• meet this source of profit might he increased. duc•ed, even front this statement, intended by Mr. F en d er to di s• " We think it is our duty to remark. that if the Sob-Dintribdrors pie) , the good effecte Of his vigilance, since it naturally occurs, ort had been instructed by Mr. Ilepburne to make their monthly re- reading this account, to inquire, how it Should happen that there mittances to him omen after the itch of each month, when the monthly shou:d be this defalcation In the accounts of three of his Sub. Vis. remittance Is made by him to London, the slim In the Collector's . !Minims, and the Head Distributor not to discover it, and that tee hands on which he could draw interest sour:! be gnat= than it is ln the three most impletant of The districts, Glaow, Aberdeen. according to the present system ; for these remittances do not come end Ayr? Ti appears, mor e ov er , up o n th e fee:, otitis statement. into his hands till about the first of the subsequent month, so that ' that the whole of these defalcatiios were adjusted between Mr. instead of having nearly a month's interest upon the minis re. Pander and the defaulters, without any communicatien with the mined monthly by Sub. Distributors, lie only draws 'merest fro it Head Distributor, the person wholly and alone responsible fur the let to the 7th, when the remittance hi London is matte. li'here whatever loss 116411 t be su•tained te fur lit. Pender, it seems, . 6 In:. the Sub.lrstributora remit once a fortnight, interest for an addi- mediatuly informed the Sub-Dietributors of toe inaccutivy, and dorsi fortnight on their remittances also might have been obtained, ! upon an investigation made by them, it was corrected. but not by instructing them tr. make their remittances at a different period . without loss to the Sub-Dietrlbutors themselves." The Head Das front what they now do. it'e make this remark, became it appears i tributor is here not at all mentioned; and seems to have had no to us to be but fair to notice that no undue advantage is shoed at in I more knowledge that these Sub-Distribnuoes were not sufficiently the intermediate deposit of the numey." accounting for the stamps in their hands, than if it were not within It is to be regretted, that these Commissioners of Inquiry should his province. Indeed this very statement of Mr. Peader ought to o wn emu:mincer, as no that when the managing f:lerks o f th ese Sub• H ietritintors i n t h e thus give their sanction to the pr act i ce o f a Puliiic Accountant have led to further invcstigadoe, since it ,t a pm e p ear ver y s i ngu l ar . vesting the public money at interest, for his practice can be more productive of mischief, in all directions, or most important districts arc dusonvered to be •` not inefficiently ar.• can be more required to be suppressed. I counting for the stamps in their hands," that Mr. Pinder should It is urged that Mr. Iletiburne oniy draws interest from the Ist to I be the person to inform these respective Seth-Distributors of what the 7th, inet-ad of ciniuriving, as he might, to draw nearly a month's they ought themselves to have been the first to detect. in what interest. But, had the Cemmissinnets pursued even this fact mama must the duty be discharged in these extensive districts ? through the course of inquiry to which their 0:7 , 1 statement Of it It tnitrlll, surely, to have been i.seertained what were the deficlee. leads, they would have arrived at a result which it would have been cies of those Sub-Accountants, and how they canoe not to be found lof consitieral!ee importance to have laitl before the view .if your out by tho Head Diairilietor ? Why WES not notice irnmediateiy Lordships. It appears, for instance, that see avera ge emolument given to the H ea d Distributor, instead of bring given to the reaper. derived by Mr. Het•burne, from the interest of t i e revenue, is tive defaulters ? flow came the investiga t ion to be made by thee rather more that e 3 t/. per annum, to produce whit.:, at three per defaulters themselves, as here stated. all the whole Heeled by as cent., there must alWayil be an outstanding balance of 18,0001. lure arrangemeat between them and the CoMptroller, without any part ing the whole of every year ; but, if h e d raws i n t eres t o nly f r om of the transactions being reported to the Board from the beginning the Ist to the 7th of every month, them must he always in the 1 to the end ?. The opinion which Mr. Perkier has delivered to the hands of the bankers an average sum of f 2,000/. during that Commissioners of Inquiry, as to the sestets of m a n ag e me nt w hie:i period of every month, to produce the a b ov e a nnu a l int eres t eI t 3 prevails In the Stamp °thee, is manifestly but very ill supporteel per cent. There is here much that calls for explanation. It he- Iby the fact which lie here . states in cot.firmation of it. trays a system of innlvereation in office, with respect to the profit I. ro Lc concluded (o-moirew.] derived from •:ie public Revenue, which required to be very differ- ll• cntly dealt with than by showing in what manner it might be extended. Haul the Commissioners expressed their disapprobation of this practice of drawing interest from the public money, as being perni cious to the interest of the revenue, and prejudicial to the public service, and on those grounds had recommended its discontinuance, it would have been a sufficiently mild mode of getting rid of it; but, far from this, they proceed to put it to your Lordships whe ther it was not to be considered as an allowable tied authorized remuneration ? " Mr. Hepburn states to us that, when the poundage, which he formerly had as a part of his salary, seas taken away in lelti (at which time his salary was fixed at it. present amount, viz. flee/. per annum), it was known that lie had some advantage from the money coining into his hands progressively, during the period be tween each monthly remittance." This is so worded as to be literally true, thoueli the inference meant to be conveyed is absolutely false. It was knoWn to the Board, no doubt, at that time, that he derived interest from the public money, because Mr. Ileplenne informed them of it; but a fixed salary had been given in lieu of all allowances, and the Board, as I have meat shown, had been led to believe that their regulations, with respect to the remiitances, had put en end to it. All this is suppressed • and as the Commissioners Miele no inquiry beyond the statement they received teem Mr. Hepburne himself, it only serves to give eft ' Ect to his misrepresentation, and to induce your Lordships to conclude that the Board not merely knew, in 1810, that he received interest from the public money, hut that they knew that he continued to receive it from that time to the present, which, in feet, they did not know, nor had any reason to suspect. " Ti remains for the consideration of the Lords Cemniissioners of the Treasury, whether or not the salary, with the additional ad vantage arising from the interest allowed by the bankers, be too great. Before deciding on this, it Must be taken into view, that Mr. Hepburne is responsible for every cub-distributor in Scotland, amounting in all to twenty-five. also for three clerks in the Sale office, and the clerks in the Collector's office ; that thin responsibi lity is not a nominal risk, as lie lost about 800/. by the insolvency of Mr. Gray's predecessor; that he remits annually About 401).80tie of revenue ; that lie has found security to the amount of 711.8001., and further gives his own bond fur 100,000/., and that the stock of stamps in 'nand is generally above 400,000/., without which he would be umtble to atfthel proper supplies, as required, to the vari ous districts in Scotia' (I." " Upon this paiut we are not called upon by our instructions to offer any epieinn, and wr. therefore, refrain from doirtg an." The Commissioner. or inquiry, however, have net tailed to ma nifest rah:le:lily which way their opinion inclines, and to urge whatever consideration they thought might induce your Lordships to confirm that MR. IVILKS AND THE FREEMEN OF SUDBURY. Yesterday ebenlng an adjourned ,Meeting of the Sudbury fr ee . men WAS held at the Angel and Crown, U hitechapet to take into their further consideration the fitness of Mr. Maks to represent them in Parliarnrnt- Mr. 3011 K DUCE was appointed Chairman and Mr. Wet. FITCH his Deputy. The CHAIRMAN', far the benefit of such of the freemen as were not preient at the hit Meeting, briefly stated tlia nature of the charges against Mr. %riling, such as the alleged breach of faith to wards his voters, his mining speculations, tite. tte. He then begged to call their attention to the letter of Mr. Milks, inserted in the newspapers, On the subject of their meeting. from which it woul,l be seen that on the seine night he must have been informed of what passed. He titre read the letter of Mr. Wilks to the papers, in. winch he describes .the statements made at that Meeting as Kruse Nisei:node and calls uron the edit ws to insert his contradicter . The Chai rman, in continuation. said he had felt it necessary bi write an answer in reply in this lever of Mr. NVilks, which he alit, read. Mr. W:lke, he said, was not a man of hie word, and was Unfit for a representative in Parliament. Mr. Cotrie, in his letter, had described him its a man destitute of honour and principle, and fsr hie part he would never consent to be blentiiled with such a man, and he for one would petition aleflet his return. /Ur. ISAAC DUCE. one of the Committee, followed, and remark ing on Mr. Wilkie& letter, sold, that certainly he must have nerves as strong as those of the elephant at Exeter 'Charge, or he could never have writers such a letter. He had made no statement but at het he Would have made upon oath. All his statements were facts, and facts were stubborn things. (He then read the lettet at Mr. Wilks, commenting on each paragraph as he proceeded.) For his own part, if he stood alone, he would petition the House of Commons. Hut they reed tint be afraid of signing the petition that would ae lironght furarard, for nothing would be done without legal advice. Mr. BRAT nook, alluding to the assertion in the letter that the meeting was got up by other parties, said he could cay Dr. Mit. the I hail been a promoter of the meeting, fur he had paid lees. for the beer that was drank. The CHAT 011 A :4 protrited a linst the vtippoll:ion that Dr. Mit. elicit had any thing to do with calling the meeting, for he (the Chairman) was the sole person that called it. Mr.lsaac Ducts said he had had nothing to do with Dr. Mitchell beyond mere civility. and was willing to make oath he had never received any documents or immuctions frohn him. Mr. KINGSBURY wished Mr. Duce to any whether he had not been from the Ilk!' of October till the general election in the pay of Mr. Wilke. iVheilier the 'placing. the public money out at Interco, for his own advantage, is a shape in which a public accountant ought to be remunerated, is a question which cannot be brought be fore your Lordships with any doubt as M the answer which will be • given to it. %filth respect to 'he calling for the cash account, fur nished by Messrs. Forbes and Co. it wilt, no doubt, show the amount of interest received from that house, but it can show no more; as to any benefit which the Collector or Comptroller (who kee;s the interest cash book► otheraise derived from the money, the affair is as touch in the dsrk as ever. There are many ways of occasionally making more of the public money than three per cent. allowed by Messrs. Forbes and Co. ; besides sine!), there are other bankers that allow interest as well as them; and it appears by the remittances, that an equal share of the public money is d: posited with five diff..rent banks ; consequently, only one-fifth is vested in Sir Win. Furbeit's bank. There is no evidence that interest was not received from the other banks, or that any inquiry on the subject was in de. little d, the profit being illicit. there was every induce ment to avoid the full amount being disclosed, by reference to the account with Sir William Forbes and Co.. the very source of infir motion which would naturally be first applied to in the event of its being made matter of official inquiry. It would have been also desirable for Messrs. Sykes and Forbes to hive ascertained to what extent Mr. Pender, the Comptroller, participated in the profit of the public money with Mr. Ilepbume, as the result of the inquiry would have thrown great light upon the system of management which links the two offices so intimately to. gether, and would explain the cause of the duplicate account and interest cash-book kept by the Comptroller, all of which tends to confirm an opinion very prevalent throughout the Stamp Office in Edinburgh, that the amount of interest is equally divided between them. But not only is interest thus made by the heads of depart. meats, but it appears that even the clerks in tl:e office, appointed fur the distribution end sale of stamps, derive emolument from the interest of money which they respectively receive, and open the ac counts in their own names, and this with the knowledge and sanction of the Head Distributor, rile. Ilepburne, and of Mr. Pen tier, the Comptroller. The fact is staaal by the Commissioners, but is stated without comment, and as if it were among the usiral and understood perquisites of office. Of rile. Neil, the third clerk, I it is said— " Mr. Neil has been five and a half years in the office • his eau) , is lOW. and he has no emoluments. except the interest ;hitt is paid him by the Royal Bank, on the money arising from the sales, which lie deposits previously to his paying it over to she Col lector on the Friday and Monday of each week." Of Mr. Richards, the first clerk, it is stated, that— " Mr. Richards deposits the money, which arises from the daily sales of stamps, in the Royal Bank, in a cash account in his own name, and receives interest at the rate of 3 per cent." The Report states. that " in the Sale Office, stamps are sold to the amount of 134.0001. annually," and yet the Commissioners of Inquiry do not merely report this practice on the part of the clerks, of receiving interest at the rate of 3 per cent. without reprobating it, but they find something to say in Its praise. Atter atatiag the amount, they add " Alter all, however, this sum is trifling, and is obviously of too little consequence to be the sole, or even chief motive, for deposit ing the money in the batik, and it must rather be ascribed to the perfect aecutity which ntteeds it, when there deposited,and the fa cility of making wee!cly payments to tile Collector. Bet would not the security be as perfect if the money were paid into the hands of the Collector hint telf ? Can it increase the fa. eility of making weekly payments to the Collector, that these clerks should send the daily receipt of cash to the Royal Bank, which they must do at the risk of incrusting some one to carry it, or with the trouble of carrying it themselves, when they might at once pay it over to the Collecto-, whose office is under Fee same roof? Is it to be justified that the clerk of a public accountant should deposit the public revenue at a banker's, keep the account in his own name, and receive interest upon it to his own use? All this is bad enough in the heads of the office; but when it descends to the clerks it shows the whole system to be corrupt, and that the sub account ants have a common interest with the principalsin concealing the abuses in the profits of which they are permitted to share. Did not the Comptroller, Mr. Pender—who was privy to these illicit transactions, and whosestiperintendence of the cash concerns of the office was so vigilant and scrutinizing!—did lie not know that the money received by the clerks in the sale office ought to be ac counted for, and paid over by them to the Collector; and that this intermediate use of it, on their part, was a grte.e abuse of office? And yet those Commissioners of Inquiry report "the great zeal and unwearied Industry of Mr. render in the discharge of his dutv." So far from according praise to Mr. Fender, 1 Amid i•sy, that no system of revenue management, however well contrived. can bear up against such counteraction, on the part of the 'whet dinate officers, to whom the importmt trust is committed of carrying it into effect. There is no doubt, but when, as in the present in stance, the officers themselves are alone consulted, as to whether their respective powers are properly exercised, or whether any abuses exist, to which effective checks might be applied, that the inq u iry will be answered by an assurance that these duties ate Correctly dis charged, and that no checks are called for , or can be introduced gives of himself and of his with accountsdvantageThesdepartment , 4 s u ch a dclm whi l c c h Mr. i' ende:, the Comptroller, might be expect. ed from one who could not disclose any defects or mismanagement without arraigning himself for permitting what it was his duty to prevent. Mr. Duct: said, that after the rezular business was eisposed of he would satisfactorily answer the question. In conclusion he read the restilutions owed at the list meeting. Mr. /I UMPH e Joists sail he saw Mr. IVilks last Thursday. who said he would settle the bilk, Lid told Mr. Score to do so. He assured him that he would examine the bills and have them settled. The CII4III3IAN believed that Mr. Score W 3... not now the agent of Mr. Wilks. The bills were given in by Mr. Lewis. and Mr. Wilks said he would act lionouraoly when he had taken his sea 1.1 the house. (Laughter.) Mr. .1 um Es said Mr. Wilks pledged his hanoar to him that he would act honourably. Mr. LEWIS wished to explain: He told Mr. W. that the bills were given to Mr. Score, and after many fruitless attempts to come to an understanding with Score, Mr. Wilke said that if he slid not attend to them he would employ another agent. He would settle all except the 31. and Mat he would not pay till he took his seat. Mr. Issas: DuCE followed, and in answer to the question put to him by Kingsbury, said ha had not received a penny either be fore or since the election. lie and his brother could get a membi, r of the House for 20 years past, to present their petition. (Cheers.) A desultory discussion ensued, in the course of which it appeared to be the general feeling that Mr. Walks ought not to represent their borough. Mr. CIIaRLESIIIBBLE would recommend the freemen to consider seriously the law as to qualification. If Mr. %Vilks were a disqua lified person, then Mr. Ogilby, as next on the poll, would become their representative. (Cries of No, no t Yes, yes t any body but Mr. Wilks.) If they petitioned, Mr. O.'ilhy would become their re presentative without an election. This was a point to which they should direct their attention. lie was so told by a gentleman who instanced the case of Mr. Harvey, of Coldwater. Mr. 1. DUCE denied the position. Aker Mr. Harvey was un sewed, an election took place, and instead of Mr. Russell, Mr. Baring was returned along with Mr. Wildman. Mr. ill BOLE said it was a point with which the Electors onglit to be thoroughly acquainted. The CIIAIIIMAN, in putting the question whether Mr. W Iks was a lit and proper person to he their representative, desired Lrl o,o who thought hint to be so to hold up their right hand. One lett hand was held up, which created much merriment. " Now, Gentlemen," nid the (7bairmar, "i on the contrary." Every hand was then held up. thus deciding that Mr. M tlks is not a fit represeniative for the Itorough of Sudbury. The meeting was then adjourned. FREEDOM -AND INnerENDENCE Or ELECTION . IN T:SE City or WELLS.—On Thursday last a very numerous ani highly-respectable assemblage of independent Gentlemen, friends to then cause of freedom, - dined at the Swan Inn, in consequence of the following notice having been published in the Provincial Newspapers:-- " The friends :Ind supporters of the freedom and independence of election in the City of Wells will meet at dinner, at the Swirl Inn, on Thursday, the Pith of October text. as a farewell mark oz . their respect and esteem for its worthy lantlkird, George Bacon; who, in consequence of his having manfully declined to lead himself to proceedings in the Body Corparme, of which he is a Member. the obi:et of which was to enslave his fellow-cititans, has received notice to quit the Swan Inn. whiolt he has for so many years con. duct^ , l with credit to himself, and accommodation to the public, and will in consequence be shortly leasinkit. " ST EWA:WI—John Barrow, E.A. Wedmore; Captain Gold. ing, Wookey house; W. A. Bobby's. Esq. SVells; Robe , t Brooks, Esq. IVells ; John Hoare, Esq. VI ells; 11. J. Barnard, EMI. Welts." Died at Stockholm, on the 16th of September, the Dowager Viscountess Boyne, at the residence of hertfriend, the Baroness Oxer.stiertt, widow of the late Swedish Am bassador at the Court of Great Britain. IVednesday, the 2(ith ult., died at IValworth, aged 19, Barak, the wife of M r . G rey, sc h oo l master, of ;hat place, and only daughter of Air. Emmens, of the Sun Intiokbing.. don. The death of this young person was occasioned by a melancholy accident, that rendered the event particularly distressing to her husband and friends. It appears that Mrs. G. was in the act of reaching out of a chamber win dow fora cluster of grapes, wit,' she overbalanced herself, and fell on the sill of the window, with her hands resting on some branches of the - vine. In this perilous situation she was obbged to remain till assistance was afforded her. Being far advanced in pregnancy, the injury she received, together with the agitation of her mind, brought on • on prema ture labour, and terminated her life, with that of the infant, in a few days after the accident. Except as matter of curiosity, there is nothing in the history of surgery worthy of attention before the beginning of the last century ; and we could advantageously spare all the previous writings. The Greeks knew nothing of ana. tomy, and were therefore necessarily ignorant of physiology. Even their ingenuity and powerful intellect could not aut. mount this disadvantkge, although they Were excellent ob servers and carried the knowledge of dis ease as f ar a‘ inaide:f The Romans - ;l ~, t .~ 1 i 1~ ~' .a • • • , 4