The Sun. — London, England, 1846-06-04 00:00:00

BURDENS ON REAL PROPERTY. 1 REPORT FROM THE SELECT COMMITTEE. The following is the report of the Committee by the Lords Committees appointed a Select Committee to in quire into Burdens on, Real Property, and the impedi ments to agricultural transactions, caused by the system of Excise duties, poor-laws, and local taxation ; and also to inquire and to report on the legislative exemptions and pecuniary advantages provided by law in respect to taxation a' affecting landed property. Ordered to report, that the Committee have met, and considered the matter to them referred, and have exa mined several witnesses in relation thereto, and have agreed to the following report e — The Committee have thought it expedient to divide the subject into two beads, viz., . 4 Restrictions upon Cultiva tion," and "Positive Charges ;" both being imposed for the general advantage, and net for the special benefit of that class upon which they exclusively or mainly fall. Under the first head it appears to the Committee that they should include the prohibition to grow tobacco, and the restririi: n on Yie u-e of melt fer agrieulturel purueses. to censecirrence of the heavy duty impeeed upon it. The tenant farmers lay great stress nn the malt duty,and its injurious interference with the cultivation of barley. The Committee, however, cannot consider that impost, which, on the average of the last ten years, has produced very nearly 5,000,0001. annually, as borne exclusively by the land ; beer being almost a necessary of life with the h mass of the population, the duty falls as a generaltaxo the consumers of the article ; but it is unquestionableadthat so heavy a duty diminishes the demantd, qualities of de prives of a ready market all except the be °pi t s erof barley barley. A duty of 21s. Bd. on costing 345. is so heavy to buy inferior barley a tax, th a at Mr ar . Barclay is of opinion that no brewer can afford and make it into malt. The agriculturaleomplain loudly f s ex aminedthe before the Committee . restriction the excise laws impose on malting inferior The advantages of this barleys for fattening purposes._ between learned process having been matterof dispute chemists and practical farmers, the Committee will con tent themselves by referring to the evidence of Mr, Hud son, of Castleacre, Mr. Bennett, &c., on this subject, and adding, that if further experiments should establish the utility of the process, the malt-duty must be considered as a serious obstruction to agricultural economy. - The Committee consider the malt and other excise duties rather as restrictions on cultivation, and as impe diments to the improvement of land, than as exclusive charges on real property. The duty on hops amounted, in 1844, to 388,526/. ; the duty on British sugars to 7,0521. ; the duty on bricks to 435,735/. The Committee have no means of ascertaining the exact amount of injury inflicted on real property by the excise -laws; they cannot, however, but conclude, from the evidence before them, that the repeal of the malt duty would considerably increase the demand fcr barley, and that the removal of the duty on bricks would not only tend to the more rapid improvement of real pro perty in towns and their vicinity, but, what is still more important, add to the comforts of the poorer classes by improving the character of their habitations. The Committee have attempted, under the second head, to ascertain the extent of the various charges to which real property is subiect, and to place them under the consideration of the House. It is evident that every compulsory charge levied upon the land, and which becomes payable out of its proceeds before any portion of them is available or applicable to the profits of the capital vested in it, must be held to affect that capital. If such charges are of a magnitude to reduce the value of the net produce of the land below the average profits of capital, such capital would, in accordance with general principles, be withdrawn from the cultivation of the soil, to be diverted into some other channel. It is, however, universally admitted th it this general principle is in some degree disturbel by the preference gives to seme occupations over others. The cultivation of land will attract capital at a lower rate of interest than most o h r occupations ; the rate of remunerating profit is conse qnenily smaller, and it would, in pr. portion, be sooner exnaustel by extraordinary Inadene In estimating the amount of the burdens to which real property is sabje the Committee have not deemed it necessary to attempt to draw a disticction betwiren the owner and occupier or the soil, as r presenting separate interests. In many parts of toe count, y they are actually identical, the owners cultivating their own property. Letting laud to cap tali,ts, insvead of the owner cultivat ing it hi “self, ie only a cliffLre - t aide of inatiag mew; and all chores upon the hied, w h e th e r pe:d by the Owner or occupier, reduce the net profits of their joint capital inveeted in the cultivation of it. The capi talist hires the use of the land, and of the buildings necessary for the cultivation of it, as an instrument by which he may turn his capital to profit ; and the price he offers is regulated by the liabilities he incurs in the employment of such an instrument. When those liabi lities are easily ascertained, the capitalist can precisely calculate the consequent reducttoa in the amount he would otherwise pay for the use of the soil ; but in cases where the charges fluctuate, and an approximation to their amount can alone-be made, he subjects himself to the variation of those charges during the term of his occupation. When these direct and indirect charges equal in amount the profit remaining after the expenses of management and interest of capital have been deducted, the capitalist is no longer able to pay for the hire of the instrument with which he employs his capital. The land-tax, in the opinion of the Committee, is a burden upon the land, in asmuc h as i t must be deducted from the gross proceeds of the land before its net product can become available as profits of capital. The tempo rary Act of the 4th William and Mary imposed a rate of 4s. in the pound on land, hereditaments, tene ments, offices, and pensions, and 245. per 1001. on per sonal estates; but in the subsequent annual Acts the rate varies from 4s. to is. in the pound on lands, here ditaments, &c. The 38th of George 111. fixed the quotas payable by each county, city, and borough, and directed the commissioners under the Act to charge the several divisions in proportion to the sums assessed thereon by the temporary Act of William and Mary. Although the quotas are fixed, in reference to each district, by the Act of George 111., the law admits a variation in the allotment of the sum amongst the different owners of property within the districts, and redemptiens continue in consequence ; although except for the purpose of insurance against an increased rate on approved property, the privilege of redemption is, at the present price of the funds, nearly a dead letter. This tax is most unequal in its pressure; and, from the statement put in by Mr. Wood, it appears that the quotas ant higher in proportion to the value of property in the purely agricultural counties than in the mining and manufacturing districts. According to the latest returns, the land-tax unredeemed amounts to the sum of 1,164,042/. The amount of land-tax which has been redeemed no longer appears as a burden upon land; but it tnu.t not be forgotten that the proprietors of land, in order to escape from the operation of the tax, have paid over to the state an amount of capital of which the sum redeemed represents the annual interest, and of which the state is still deriving the advantage. The poor-trite, including tee e •unty rate. amounted in 1444, to 6,847,205/. That amount is the return of actual payments; out the evidence accompanying this report is pregnant vith proof that the eteployannt of unprofit able laeour would c. , ustitute an important addition to such returns. In orler to reduce the po..r-rate. the far mers in many parishes emplo., mere hands than the eco nomical working of the land recyr tee. Mr. Robert Smith explains this system ; and B_kei• e3eue et e s this additional outlay on his farm at 31 per week oti 500 acres. The ac nal sum levied in the name of the p or rate does not, theretige, correctly represent the fuil amount of the charge impose I upon real property by the laws regarding the tualutenaece of the poor. It is true that, as tar as he is a ratepe er, the m rnufacturer be influete ed by sitntl ir motives t' keep in e npl r s time enerote.eee.: ; th-s • motive, eperate e. course, d paid up the restive proper ion of the charges to wroch tho respective interests are subjected. The highway rates, exclusive of those which are at present relieved by the aid of turnpike trusts, amounted in 1839 to 1,169,891/. The Committee feel it their duty to observe, that the ratepayers not only have not the exclusive use of the highways, but are not even allowed to limit their e x p ense b y the repa i rs necessary for tne on v""e o f a g ri cu l tura l produce ; inasmuch as the road s , if not in a state of repair sufficient for purposes of general traffic, may b e i n di cte d for any party using them, although such party is not liable to the highway rate. The Committee feel it their . duty to direct attention to the probability o e f u th r e e fepairs of the turnpike-roads falling eventually that in the neiglabourtlooTor ra r r. Baxter state. ?Zo r a ty c . ast t e he to e l h a tir ar e eyiaidto the turnpike trusts, notwithstanding mainte nance of the roads has fallen en the rues. Mr. Bennet also bears testimony to a rate being raised in the last year for the repairs of the Holyhead turnpike-road in his parish, amounting to an expenditure of about 1 00/. per mile. However important may be the advantages which accrue to the landed interest from the improve ment of the highways, their maintenance is not the less a positive charge or burden affecting the profits of the real property of the country. The church-rates constitute a smaller, but still a_ po sitive cha rge u p on rea l p ro perty ; they amounted in 1839 to 506,8121., this being the latest return. The Committee are of opinion that the tithe commuta tion rent-charge operates as a burden on the land which is subject to it, inasmuch as a certain amount measured in produce must be paid, whatever may be the nature of the cultivation or the return made by it. The value of the crops, without reference to the natural qualities of the soil, being taken into consideration ire fixing the basis on which the commutation rests, lands which by artificial means were rendered highly productive during the seven years on which the commutation is based, have become in consequence permanently liable to a heavy rent charge. Mr. Weal, in his evidence, states that the high firming introduced at great expense into the parishes of Beddington and Wallington had raised the tithes during the yeers preceding the Commutation Act, from 33. 63. per acre to 73. and Bs. per acre. Mr. Bennet remarked that the heaviest wheat lands have the heaviest tithes upon them ; thus imposing the heaviest charge where cultivation is the most expensive. 31r. Cramp says the tithes in the paris h t in which he resides amou nts to 17s . 6d. p er acre; and re, in answer s 2,524 and 2,525, c on fi rms the evidence Bami nceo of preceding witnesses, that the rent-charge amounts, in some cases, to more than one- half the rem,- that one-third is not an unu sua l proportion, and that th ere are 90039 rare cases where the rent-charge is equal in amount to the while rent. On the supposition of a continued reductien in the amount of pruct,e3s derived from capital invested in the cultivation of the lend, it is self evident that titheable land would be adandoeed sooner than laud which is tithe -free ; and though the landowner has no claim whatever to the p .operty of the titheowner, th e tithe itself w ou ld i n t h a t case h ave the effect of divert lug capital from its cultivation. The Committee, there fore submit te the consideration of the Huse, the fact that 4 . 5 00,000 L, levied wader the T,the Compagatiou THE SUN, LONDON, THIRSDAY MORNIN - G, JUNE 4, 1846. Act, becomes payable out of the proceeds of the land before any portion of them is available or applicable to the profits of the capital invested in its cultivation. It is further important to consider the effect of this charge on the land in the case of a serious fall in the price of agricultural produce. Under the old law, the value of the tithe would correspond with that of the crop, but under the law of commutation it would take several years before the land would be relieved in the amount of its tithe. The intensity of the pressure of a burden must be e measured by the relative ability to support it ; and the Committee, therefore, place before the Howe an which esti mate of the rateable value of the real property la return made to the House of Lords, theanEnuaa the enumerated burdens are assessed. Accorldivnagluteooaf real property assessed to the poor-rate inl amounted Wales in the year ended Lady• day, I c B hur , ch, and e l E n gland d a an d o 62 540,030/. The land-tax, higb 79 " 501, would thus be poor ratf s, al toe, amounted to 98 .1;0ut 15 per cent. on the equivalent to an inc,.me-tax o f in Eng l an d . and Wales.. annual value above of real sum Ii to t h e p u r f o r.Z y 7.9so l . is added the tithe e n..t merged in the land, C. 4.500,0001. k tna u k t ing a g total of 14,187,9501., the contribution annu. ally levied on real property f or the public service under the five heads of tithes, land tax, poor. highway, and church-rates, is equivalent to an income-tax of nearly 23 per cent. 051 62,540,0301:. the rateable value of the real property in England and Wal es . This sum, however, is probably such below the ac tual value of the property li a bl e to the above-named rates. The Committee believe that the returns whicl state the rateable value of real property in England and Wales to be 62,540,0301 have been made from the rate books ; and as in some parishes property is not entered at its gross value, a certain amount must be added to the above sum before the actual value of real property in England and Wales liable to the poor• rate can be obtained. The annual value of real props rty, as deduc ible from the income-tax, amounts to 85,802,7351: in Eng land and Wales. The land-tax, highway, church, and poor-rate (including the county-rate), would be equiva lent to a tax above eleven per cent. on this valuation ; but it should, however, be remarked that mines, other than coal-pits, manors, and fines, which are exempt from poor-rate, are included in the above estimate. The Committee are aware that the above-enumerated sums do not represent the whole contribution levied on real property for the public service. In some counties rates are raised under the head of bridges, lunatic asylums, and constable rates; while the land is still liable, in case of the militia being called out, to a heavy disbursement for the support of that national force. An additional charge has also been imposed on the land by the expenses of valuers and solicitors incurred under the Tithe Commutation Act. Mr. Blamire estimates the above incidental charge at an average of 2s. Id. per acre. The Committee, however, have not deemed it ne cessary to enumerate charges of a merely incidental and temporary nature; nor have they, from any returns made to Parliament, been able to ascertain any amount of separate rates raised in some districts in addition to the poor and county rates. The stamp duties levied under the head of " Deeds and instruments" in 1844 amount to 1,646,365 ; but a portion of this sum being derived from other sources, ought to be deducted before the burden affecting real property in that respect can be correctly estimated. The Committee, moreover, wish to direct particular attention to the important evidence given by Messrs. Senior, Stewart, and Baxter, on the unequal pressure im posed by the various stamp acts on dealinks with real property. The last-named witness, Mr. Baxter, says the stamp upon a 501. sale (calculating a certain length of conveyance) would amount to 12+ per cent. ; on a 1001. sale to 5 per cent.; on a 300/. to 2+ per cent.; on a 5001. sale to 1/. 14s. 3d. per 1001., and above that sum 1 per cent. Toe transfer, moreover, of real property is subjected by law to other difficulties, expenses, and inequalities of a similar character. According to the evidence of the same witness, the expenses. including =tamps, upon a sale of 50/. value. amount to ne less than 30 per cent. ; upon a -.ale of 1001. value to 15 per c- nt. ; upon a sale o' 600/ value, to 7i per cent. : upon 1,500/., 5 ps r cent. The C. mmittee are convinced that the marketable value of real property is seriously diminished by the tedious and expensive process attending its transfer. Nor is it only its the transfer of real property ihet the pressure of this burden is telt. It is a work of time to raise money on landed security. and the law expenses inci dent to the transaction are a cousiderabie addition to the interest on the sum borrowed, The transfer of the debt or mortgaee is also attended with serious expenses to the mortgagor ; the process of discharging the land from one loan, and subjecting it to another, being both heavy burdens upon the proprietor. Mr. Baxter gives the following evidence on the expenses attending mort gages :—"A mortgage for 501. would cost, in stamps and law expenses, 30 per cent. ; a mortgage for 100/. would cost 20 per cent. ; a mortgage for 450/. would cost 7 per cent. ; a mortgage for 1,500/. would cost 3 per cent. ; a mortgage for 12,500/. would cost 1 per cent. ; for 25,000/ it would cost 15s. per 1001., and for 100,0001. it would cost 12s. per 1001." The objects for which the above restrictions and taxes are imposed are all of a public nature, and interest alike the possessor of personal property and the landowner who derives his whole income from reality. The pro hibition to grow tobacco, and the restriction on the use of malt for agricultural purposes, are imposed for the protection of the revenue raised for the general purposes of the state. The stamp duties levied in connexion with real property are applied to the same objects ; and the direct charges which constitute the heaviest burdens on real property supply the funds applicable to the internal services of the state. The Committee observe that the annual amount of na tional income, as deducible from the income tax, in 1842, amounted to 244,760,5801., while the real property rated to the poor-rate, according to the returns made to Par liament in the same year, was 63,540,0301. Thus a great portion of the admistration of justice, of the main tenance of the fabric of the church, and of the internal communications of the country, as well as the entire sup port of the poor, are all defrayed from a taxation from which nearly three fourths of the national income are exempted. It is incumbent on the Committee to remark, that the relative propertion of the special burdens on real pro perty assessed upon houses and other property, as com pared with land, has of late years been increasing in a progressive and rapid ratio The Committee refer to this change with pleasure, as indicating a large increase in the fixed capital of the country; and cannot doubt but that in the districts where the change has been the greatest, a meterial relief has been afforded to the rate payers by extending the field over which the local bur dens are spread. But, although the proportion between the different classes of real property has thus been altered, the burden does not fall the less exclusively upon real as compared with personal property; and the Committee feel it incumbent on them to remind the [louse, that neither the la.v nor the spirit of the consti• tution originally contemplated so partial a system of taxation. The poor-law of Elizabeth, and the land-tax of William and Mary, embraced every description of in come; but, in consequence of the comparative facility of rating visible property, end the small amount of income derived from other sources in the early period of their assessnent, personalty s-ems to have escaped its legal share of contribution t,) the public service. It is neces sary, however, to :.13;ervw teat the liability of stock in trade was contimeel by law 4e a late period, and is. up to the present day, only suspended by an annual act of exempt ion. The Committee have further directed their attention to the charges et* a public nature, from which real pro perly has become exempt, while property other than real remains liable:- 1. Legacy and Preis ste lity.—Freelaolds are exempt from legaei and probive duty. Tee Comnettee have Lot uLca to cx4i.e. asuouc. th legacy etel fe-obate fury pai,i by le,s2lioal property ; but they feel it their duty to draw attention to the tact that lease holds are not only liable to the stamp duties on dealii gs wi h the property inter vivos, but also to the probate and legacy duty. Nor can the Committee avoid reminding the House, that h-gaey duty is paid in every case where the testator has devised his lands to be sold ; and, according to the evidence of Mr. Baxter. a solicitor of very great praetice, nine will, out of ten, in the middle ranks of life, convert the whole land into personalty for the purpose of division. The evidence of Mr. Pressly tends to confirm the previous evidence of Mr. Baxter, that a considerable portion of the legacy duty is raised on freeholds devised to be sold for the purpose of division. He witnesses that Mr. Trevor, the controller of the legacy-duty, estimates it (the portion teased on freehold s d ev i se d to b e so ld) at fi ve-twelfths of the amount. Assuming the legacy duty to be 1 200 0001 ! he eE ltimatee the prop ort i on o f duty arising ' from ' real . estate at 50 0,0001. "I shlidnok.n"otthtehinwittnielass more than tb ... , e g l2o,o t iao "he has put it too high, a fourth, or scarcely a fourth, of duty arises from land." The witness , -howeverar,:dtacbeyes not include leasehold property in his caculation I which, being liable to both probate and legacy duty, added to the above-mentioned estimate before ' we arriv e at the full portion of the legacy duty arising out of t h e ee 2 e Taxeds on th h e or l srs i . l l- Ilusib - andry horses are to the far mer what machinery i s to the manufacturer ; and so far as the latter is exempt from t er„ or ot h er power, extent ought the former to be. The l fite mn, e same d m water,on the machinery of the manufacturer, whetheroxfatsiotena. prin c i p l e of is rated with his buildings, f or the p urposes of the income-tax and of local taxation, the amount of rent which would be given by a solveet tenant for their use ; and the thrashing machine and other fixed machinery for the farmer is rated with hi s buildings and the re st of his farm on the same p rinci ple. The moveable machinery of the manufacturer and it s t the plough produce are exempt from such raging, while the arable improved land of the farmer is rated at the would to it beyond its natural value by the introduction value given introduction of the cesibe i plough upon it, which value were withdrawn from it ; and thus, by rating his property on the increased value produced by the use of hi s moveable machinery, the latter is indirectly, but not less effeetively, taxed, as well as his fixed machinery. It has been urged, that as trade hones are liable to taxation, the absence of duty on husbandry horses constitutes a spe cial exemption. There is, however, this difference be tween them, that the former cannot be considered in the light of machinery where they are not used for the purposs of production ; and as the tax on the farmer's horse was, in effect, a tax upon his plough, it consti tu•ed a peculiar burden upon the machinery of the agri culturist, from which that of all other manufacturers wri.s free ; and the removal of it cannot fairly be con sidered as a special exemption, though in some instances where it is retained on horses used in trade, the c tinuance of it may pertaps be held to be a peculiar burden on those traders. It should also be noticed, that the farmer suff rs indirectly to a considerable extent by the tax on horses, inasmuch as it tends to limit the number k<pt, and consequently the de mand for the animal, as well as fur the produce of the land required f or bie sustenouce, The eQunit- tee, however, are of opinion, that the remission of the taxes on horses ridden occasionally by occupiers of farms under 5001. a year, on those used by bailiffs, shepherds, &c., and on husbandry horses used occasionally for other purposes, or let occasionally to hire, estimated by Mr. Pressly, the Secretary to the Board of Stamps and Taxes, at 79,096 L, must be considered to constitute a special exemption. 3. Tax on shepherds' dogs.—Shepherds' dogs are ex empt from the duty levied on all other digs. This ex emption, according to the same witness, is equivalent to 9,8761. Fire insurance on implements of husbandry and stock must also be allowed to present a case of special exemp tion in favour of land. Mr. Pressly estimates the relief afforded by the same at 50,000/. The Committee do not consider the repeal of the other taxes enumerated in the table produced by Mr. Pressly as constituting special exemptions in favour of the land, inasmuch as no similar tax is continued on any other property. A special ex , -mption from taxation implies the existence of a tax home by all property with th exception of ono usirticu.ar .pecies of property ; and, in order to establish the extmp,ion f the land from a par ticular tax, the existence of this particular tax on other descriptions of property must be established. As there is no tax on artizans, labourers, and others employed in manufactoriest, mills, and shops, the absence of a dut) on labourers employed in husbandry cannot constitute a special exemption. In the same manner as clerks, in spectors, and foremen in mills, &c., are not taxed, the absence of a tax on bailiffs and stewards forms no special exemption. The Committee place before the House in a tabular form the exemptions from the window duty, showing the compartive amount of such exemptions affecting the agriculturist and the tradesman:— Farmhouses under 2001. a year £26,291 19 7 Outhouses_ 3,952 8 9 Total 30,244 8 4 Trade offices and counting-houses Shops Total 51,396 12 10 Trade Land 30,244 8 4 Balance 21,152 4 6 The Committee need scarcely remind the House that the whole of the window duty is a tax upon real pro perty only ; and that, while farmhouses where the rent is above 2001. a year are assessed to the duty, shops, trade offices, and counting-houses, whatever may be their annual value, are exempt. The exemption of manure from tolls on turnpike roads is counterbalanced by the liability of the land to the re pairs of the roads in case the funds of the trust are not found sufficient for the purpose. From the documents before them, the Committee feel pleasure in being able to state that the exclusive burdens on real property appear to be lighter in Scotland and Ire land than in England and Wales. Under the recent Scotch Poor Law Act, as well as under the ancient law, means and substance are liable to the charge for the main tenance of the poor. If this principle were fully acted on, the burden would fall equally on every description of pro perty ; but hitherto the pressure of this charge under the law has been mainly, if not entirely, borne by the land. The teinds fall much lighter on the land in Scotland than the tithe rent-charge does on the land in Eng land, in consequence of the teinds having been valued at a remote period, and the proprietors of the land being allowed to buy them at a reasonable rate of purchase. From the evidence, the land-tax, the building of the churches and manses, rogue-money, prison money, repairs of bridges, commutation of statute la bour on the roads, building and endowing schools, ann paying schoolmasters, appear to be the chief burdens on land in Scotland. The returns made to Parliament d. net enable the Committee to place before the House the exsct am aunt levi si under these differ. nt heads. In Ireland, the mor-rate and county cess seem to have amounted to 1,414,8501 ;to which must - be added the rent-charge for tithes, the vestry-cess for coffins for the poor, the charg s under the Boards of Health, the found ling-tax, and the ministers' money. The Committee do not consider the large sums levied. both in town wad agricultural districts, for purely local objects, as special burdt na on real property, but refer t.‘ the various rates for paving, sewerage, lighting, &c., ie towns, and the heavy charges for drainage, repairs of dikes, embankments of rivers, &c., in the agricultural districts, as evidence of the outlay incident to. and inse parable fi om, the improvement of real property. The income-tax falls more heavily on land than on per sonality, in consequence of the mode in which the two descriptions of property are assessed. Neither the land lord nor the tenant has any escape from the strict provi sions of the law. The owner is assessed upon the gross rental, or on what the surveyor would consider a fair rent. No allowance is made for repairs, agency, or ar rears; in consequence of which it results that a landlord invariably pays a per tentage to the income-tax on a larger sum than his net receipts. The incomes of trades and professions, on the contrary, are generally ascertained by the voluntary declaration of the parties. The agricultural witnesses complain also of the re striction in the choice of labourers imposed on the far mer by the law of settlement ; and Mr. Coppock, the clerk of the • Stockport union, bears evidence . to the hardships and expenses occasioned by the present state of that law. The question having been raised as to the principle adopted in rating railways to the poor-rate, the Commit tee have examined Mr. Coode and Mr. B. Russell on the subject ; and it appears from their evidence that the uniform principle of assessing all fixed property at the net rent or clear amount at which it can be let has not been departed from. Railways are rated as improved land on the net rent a company of carriers would give for the occupation of the same ; and as the rents of a railway would depend materially on the profits derived from the carrying trade on it, the profits are taken as a guide to arrive at the net rent. Mills are rated on the same principle, namely the rent for which the mill, with its appurtenances, would let. Considering the changes occasioned by the creation of real property, as well as those taking place in the relative value of dif ferent descriptions of real property, the Committee need scarcely point out the advantage as well as justice of periodical and uniform valuations. The Committee earnestly request the attention of the House to the important evidence of Mr. Stewart, on the evils proceeding from the length of deeds connected with real property - and while the Committee acknowledge the benefit of the Act passed last session respecting satis fied outstanding terms and short deeds, they are at the same time anxious to impress on the House the neces sity of a thorough revision of the whole subject of con veyancing, and the disuse of the present prolix, expen sive, and vexatious system. The Committee have received evidence on the advan tages of a registration of deeds in Scotland and Ireland, and on the great facilities afforded by means of similar institutions to dealings with real property in foreign States. The Committee, however, limit themselves to the expression of their opinion, that a registry of title to all real property is essential to the success of any at tempt to siirality the system of conveyancing. The practical inferences which may be drawn from the evidence and from the preceding observations are very important. In some cases remedial measures, founded on sound principles and past experience, have been suggested foe evils not admitting of much doubt or controversy. In other cases, various reforms have been recommeneed, which are entitled to serious and imme diate attention. In conclusion, we recapitulate some of these recom mendati,ns :- 1. The improvement of the law of real property ; the simplification of titles and of the forms of conveyan^e ; the es atilishtn. nt of souse effective system for the regis tration of deeds. 2. An exteosion of the measure of 1835, by relieving the counties and boroughs from the portion of expense to which they continue liable for criminal prosecutions, as well as the maintenance and conveyance of prisoners. This measure, however, should be accompanied by an adoption on the part of the state of an effective control. 3. The adoption of the liability of the owners of houses under the annual value of 101. to the rates at which the same are assessed. 4. Where establishments exist or may be required for the support of lunatics, and where there are obvious reasons, both of economy and humanity, for centralising the administration ; and where, above all, the resources of the state can be made available, without any risk of aggravating or increasing the evil proposed to be reme died, the Committee are not prepared to justify the im position of the whole cost upon one description of pro perty. The Committee, therefore, submit that the charge for the maintenance of pauper lunatics the oughout the empire ought to be undertaken by the public. 5. To a certain extent : the observations made on lunatic asylums may be applied to some branches of the expenditure for the maintenance and relief of the poor. Mr. Coode shows, from official documents, that the l tep e lhv s o7ee7 t aorp. charge, i rata s ark h i ngsemedum. cent. t n oshots t eant charges, tesshet sohasta ti expenditureh n e c a l inclusive s c i v h ea charges g o e f forsalaries,m gu the t b relief a m p r o o u ovf n i dt et the do for by the government, without leading to any evil consequences in the administratio n of the poor law. 6. A charge is periodically cast upon the land for the milit; this is not now levied, the militia being disembodied ; but, considering the subject of the militia to be general, and not confined to the interests of a par. ticular class, the Committee are of opinion that this charge should be provided for by Parloshisuaeomldmeexehnpattehv;reeicmraaeuersntep responsibility being,ofnros rti aut hority testing t o h t y o w o in sure the progre ss r effici ency ess o f malting o f the b f a o r t r ale c s t e ha .t . h that dgieofsviterhraenb publ icm le e t n h for iwi tht the e p u e rr o s p e e o ra f t f i a u t n te n o persons f ingcattl o e f sboul d be acknowledgedre 6 , ,, , ,n r,e in u i l t t t u e r e e lo be These measures appear to the n neces sary, because they are just. They s have confined their recommendation, of change in the ournrcaesttLresorpoewnwshheiiocohlif ceevretrayininctleiarregsetsissleioquoladilybecodneefrearyneedd, toand the which ought to be shared by all. The Committee considered themselves limited thweithcultthivjas; to an inquiry into the relative burdens on different descriptions of property within the kingdom ; a more important consideration would probably be th in e pthroispontr,tninontryo! aburdens compared on foreign countries borne bfylatnhde cultivators of intended to Competition with them in into g o r i F n rcaonuenet;rihe but tbtoir btoersadomitted market. On this subject some infor mation has fallen and Banfield,. who . have been ac quainted from Messrs. wir with C u r l uering on the Baltic, an description of inquiry. them from following up this minutes or evidence, The Committee have directed the Committee were of opinion their instructions . precluded a e n Ct p nich i ci i t; i n t ( h )f e f n a o r r al th in your Lordships, with an appendix and index thereto , to be laid bvtore LAW INTELLIGENCE. PRIVY COUNCIL, June IL The Judicial Committee of the Privy Council sat to day in the Council Chamber, Whitehall. The Lords in attendance were the Lord President (the Duke of Buc cleuch), Mr. Baron Parke, the Vice-Chancellor Knight Bruce, and Sir Herbert Jenner Fust. THE IRON DUKE. The further arguments in this collision case, which came before their Lordships upon appeal from the Court of Admiralty, occupied their Lordships the whole morn ing. We have already given a detailed account cf the facts of the case. COURT OA' CHANCERY, June 3. The Lord Chancellor sat in his Court at Westminster to-day, and heard appeals. WHITWORTH V. GANGATN. His Lordship was occupied the whole morning with the arguments in this appeal from the decision of the Vice-Chancellor Wigram. The only question in this case was w healer a subs , quent mortgag. w is entitled to prei.-rence over a writ of idegit. The Vice-Chancellor decided that it was, from that decision the prtsent appeal was brought. ROLLS' COCHT, June 3 DIARTIN V. SEDGWICK. The arguments in this case were resumed. Mr. TURNER, on the part of the appellant, replied a, great length to the arguments on the opposite side, and contended that the question at issue was one that came clearly under the law respecting real property, though it had reference to shares. Lord LANGDALE, in giving judgment, reviewed the whole facts of the case. He said, this was one of those unfortunate cases, where the Court was called on to de cide to the detriment of an innocent party. It appeared that, in 1832, a Mr. Dunlop caused to be transferred in the name of a Mr. Sedgwick, 200 shares in the Rock Assurance Company, he bolding these shares in ti ust for him and his heirs. The first question that arose was, whether by the constitution of these acts a shareholder was a partner, and whether the notice served was to be considered as a sufficient notice to the Company. He was clearly of opinion that such was not the case. It did not appear, moreover, that there existed any cir cumstance to prevent Mr. Dunlop giving that notice which would have subsequently prevented any in terference with the rights of the party justly en titled to these shares. These shares standing in his name, he was certainly at liberty to dis pose of them in any way consistent with the ' rules of the Committee. During the whole period, the interest of these shares had been paid to Mr. Dunlop. It appears, from the answer, that he applied to a Mrs. Sutherland for a sum • of money, in security for which he gave these shares as a pledge, and he executed an assignment to that eth-ct. Mrs. Sutherland subsequently advanced a further sum of money, making altogether a sum total of over 2,0001. The shares not being adequate to meet so large a demand, Mr. Sedgwick gave other shares as a secu rity, and made arrangements by which these shares should be so disposed as to liquidate in part his debt to Mrs. Sutherland, and the debt was reduced to 1,5001 Under all the circumstances it was evident that the plaintiff had a clear right to have a full account of what sums remained, respecting the claims of Mrs. Sutherland. A question might certainly arise between the co-trustees, but here the: case was perfectly clear, and Mrs. Sutherland was clearly en titled to have those shares turned into money for her benefit. This did not apply to the interest that had accrued on the shares, and though no blame could be attached to Mr. Sedgwick, yet on this point the law was against him. VICE CHANCERY COURT, June 3. (Before the VICE-CHANCELLOR of ENGLAND.) GOODMAN V. DE BEAUVOIR. This case came before the Court upon an applica tion to dissolve an injunction that had been granted re ;training the Warwick and Worcester Company from paying the sum of 21,000/. The plait,tiffs are repre ,,nted to be all the shareholders of the Company, with h.- exception of the defendants, who are the director, f the Company ; and the grounds on which the appli tation to dissolve the injunction is founded are, that ;,he facts upon which the injunction was granted were not fully stated to the Court, and that in several re vects they were perverted. The case was not finished when the Court rose. COURT OF QUEEN'S BENCH, June 3. A considerable time was occupied to-day in the hear ing or a case in which the governors or trustees of th, Borough-road Institution sought to have their esta blishment exempted from a local parish tax. After a long argument, The COURT decided that the institution did not come within the exemptions contemplated by the Act. (Sittings in Banco.) THE QUEEN V. JAMES GRIFFIS. This was an appeal against a conviction, upon the ground of illegality. It appeared that the appellant, James Griffis, was convicted for having, in the parish of Collington, in the county of Devon, a dog and gun in his possession for the purpose of taking and killing game. The convic tion was for three calendar months ; and it was objected that it was bad on the face of it, inasmuch as it was made by one commissioner instead of before two—the one commissioner who committed not being a justice of the peace. The law required that one commissioner, to have jurisdiction, should be a justice of the peace, and if not a justice, he should not adjudicate without the presence and co-operation of another commissoner; two commisionere, not being justices, being armed with sufficient power to convict. Mr. GREENWOOD argued in support of the coviction, citing several cases in support of his argument, and submitted to the Court that the Act of the Commis sioner, under all the circumstances, was legal, and that the conviction ought to be affirmed. Mr. MERRIVALE, with whom was Mr. CORNISII, Con tended that the conviction was bad, upon the grounds above stated, and The Court, looking at all the facts, ruled that the ob jection was good, and that the conviction could not ba sustained. _ The Court was occupied during the greater part of the remaining portion of the day in hearing arguments in pauper cases of removal and s e ttl ement, i n several of which their Lordships gave a decision. BAIL COURT, June 3. In this Court to-day several applications were made, but all of them devoid of public interest. One was a case in which a motion was made for a writ for a dis tringas for 5,0001. against a party who was alleged to have sold his goods and gone abroad, in consequence of embarrassments in which he was involved, by reason of railway speculation. lie (the defendant), whose name was Wake, alleged that he had never heard of any pro ceedings being taken against him, and in answer to the Court, as to how he had come by the knowledge of it, he said he had heard of it on a Sunday, but that legally he had not. The present application was for a writ of outlawry against him, as it was alleged he was not ex pected to return, and that in several such cases Sunday had been held to be a legal thy. • The COURT granted the rule. Mr. Lusts moved for a mandamus, commanding the Thames Haven Railway and Dock Company to pay a party the amount of ajudgtnent he had obtained against them, and prayed that it might be granted at once, as the Bill of the Company would expire in July. The COURT granted the rule, but said it should be in the ordinary way. THE QUEEN V. HART. In this case an application was made to remove an in dictment laid ugainA the deiendant for perjury from the sessions to the assizes. The alleption was that defendant had personated the platntiff at an elec:ion.— Granted. The next was a common jury case, in which the plaintiff •and defendant stood in the relative position of building contractor and employ, r. Wh en t h e case had gone on f u r s ome ti m e, it was agreed to refer it. The Court rose at an early hour. SECONDARIES' COURT, June 3. (Before Mr. Secondary POTTER.) IN RE FREDERICK CHARLES PARRY. OUTLAWRY AND EXTENT.—In this case the jury were empanelled under a Crown extent, to ascertain what property the defendant was possessed of within the City of London. The solicitor stated the case. The defendant had for merly been one of the registrars in the Court of Bank ruptcy, and had retired on a pension of 6661. per annum. An action had been brought against him, and ultimately the plaintiff in the suit took proceedings under which the defendant was outlawed, and all his property had become forfeited to the Crown ; it would therefore be only necessary to prove by a clerk of the Bank of Eng gland that the defendant was entitled under an order of the Lord Chancellor to the above amounts out of funds in their hands. Mr. Everts, from the Bank of England, proved the fact. The SECONDARY, in summing up, said the jury wo u ld find a verdict for the Crown, to which the property fell: what would ultimately be done with it was no part of the present inquiry. The jur3 accordingly gave a verdict for the Crown in the proper form. CHAPMAN AND ANOTHER v. FOWLER. The plaintiffs in this action were the proprietors of the Railway Director newspaper, and the defendant was a provisional or managing committeeman of the Ham mond Vale Coal and Iron Company, a mining speculation entered into during the last autumn. The defendant admitted his liability to pay part of the demand, and did not dispute the fairness of the charges, but denied having given in strivtion to the advertising agent or collector for the insertion of the whole. The real point in the case was whether, when credit was given, a written or printed a order was netthe otneeo c r es th sa e ry e . era S p e a v n e y ra an for r d l e 7 m ls d s s ., had aa b e en made at the ade Secre tary, Mr. Hughes, said it would be paid. das ois rice Mr. I:hroHsor osur a o ra p a e owd r ta , rhi an a dvertis ing n4iengtees, enrth,ardl did`ag ()y e n nrh t fb; said fea nwsgki h ns e sfeo : ra i r a vn d ecade nsgwyi wash v i e tof the writ defendant had admitted his liability. For the defendant it was urged that the Company had offered to pay any amount for which orders could be produced. Mr Hughes was ncw called, with a view of showing that he had . given th e orders to the amount of 6 /., w hi c h andgiivnen ot her had b , -en pa il into Cou rt . ord O e n r arbe B for her r others, e -examination, howeVer, he admitted an pi.Ct S • Hence of Di xon. The SEC ONDARY said that as a matter of law it was w h h e ie d h id h e not remembered shake the on seeing i t , not necessary that the order should be given in writing, althou4b it was bett er to have it as a matter of pre caution; the main question in this case was whether a cer tain order had been given by Mr. Hughes for the inser tion of a long advertisement or by one of his clerks by accident, but that the draft or copy had got into plaintiff's hands was quite clear, and also that they had inserted it. The jury, after a short consultation, gave a verdict for the plaintiffs. POLICE INTELLIGENCE. _ MANSION-HOUSE. A savage-looking fellow, named Florence Leary, was brought up, charged with having scalded William Tut hill in a dreadful manner. The complainant has been since his calamity, which took place about seven or eight weeks ago, under me dical treatment, and was not able to move from the hos pital until Friday last. He and the prisoner have been long considered to be quarrelsome fellows. The complainant said that he was a tailor, and had known the prisoner for about sixteen or eighteen years. A little after eleven o'clock on the night of Wednesday, the 8,1 of April, he we It into the tap-room of the Box Tree public•house. Gravel•lane, Houndsditch, and sat down near the prisoner. He was hardly seated when the prisoner said to him, " what did you mean by offend ing my wife last night, and what did you call me an informer for ?" Witness replied, "you are the cause of having two man apprehended as deserters, and I con sider you, therefore, an informer." The moment witness used these words the prisoner struck him in a most desperate manner, and tumbled him upon the ground. Witness got up and tried to defend himself, but was again knocked down by the prisoner, who knelt upon his breast, dragged him to the fire-place, and turn ing the tap of the boiler, which was on the fire, let the boiling water over him for about half a minute, and scalded him in the most awful manner on the belly and thighs. In dreadful agony witness endeavoured to rise, but the prisoner, not satisfied with having inflicted such punishment, gave him a most unmerciful kick on the face, which floored him in a state of insensibility. Some people in the room then lifted the prisoner up, and took him (witness) to his home, and from thence he was taken to the hospital, where his sufferings were almost in tolerable. VPilliam Tuggett„ who happened to be in the public house on the night of the quarrel, deposed to the cor rectness of the above statement, and said the prisoner showed the most determined resolution to scald the life out of him Other witnesses confirmed the account of the prisoner's brutality. He was committed for tiral, and the City solicitor was directed to prosecute him. CHARGE OF R DER AT THE THAMES POLICE-COURT. On Tuesday, Benjamin Gibbins, a mild-looking man i a labourer, was brought before Mr. Broderip, charged with the wilful murder of a woman named Jane Sloman, ' otherwise Gibbins, with whom he had lived for some time in a state of concubinage. The case excited great interest from a rumour that was spread, and which bears with it an air of probability, that the life of the unfor tunate deceased was sacrificed by some parties engaged in carrying on illicit distillation, in the house where she met with her death, in consequence of her having threat ened to give information to the Excise. It appears there was a still at work in the tenement for some time, and that it was hastily removed on Monday night, about the time the woman met with her death . Edward Wanderer Townson, police-sergeant No. 8 K, an officer of great intelligence and activity, stated that at half-past eight that morning, he was sent for to the house, No. 6, Labour-in- vain -street, Shadwell Market, the residence of the prisoner. On arriving there, he went up stairs, and found a woman in the front loom, a corpse, and Dr. Ross examining the body. Dr. Ross died Lis attention to a wound on the back part of the head, and also to three wounds on the right side of the ace. At the same time, the medical gentleman ex pressed an opinion that the case was a very suspicious one. Shortly afterwards the prisoner c one in. He asked him, in presence of Dr. Ross, what time he came h,)me ? The prisoner replied that he returned to his home about seven o'clock, and found the deceased lying dead in the passage, at the foot of the stairs, with her head towards the door. Witness then observed a mat, folded up in the tortn of a pillow, which Dr. Ross said, in the presence of the prisoner, was in the same state, and under the deceased's head when he was called into the house. There was a large stain of blood on it. Dr. Ross also called the attention of witness to some blood spattered upon the wall in the passage. There were also scratches on the wall as if the nails of some human hand had been scratching the wall. Witness also observed a spot of blood on the second stair from the passage; which appeared to have been smeared with the finger. On questioning the prisoner he stated that he was employed at Stepney fair during the whole of Mon day, in turning the wheel of a machine called an up and down, with cars in the shape of boats, and that the de ceased came to him at five o'clock on Monday evening, and then appeared half drunk; that he came home about one o'clock in the morning, and knocked at the door for some considerable time, and could obtain no admittance, but that he heard a noise inside ; that he then went away, and went to a coffee-shop opposite Shadwell Church, where he remained until four o'clock ; went from there to the Duke of York public-house in the High-street, Shadwell, and stayed there till he went home at seven o'clock. The prisoner also stated that he was again unable to obtain admission to his dwelling, and borrowed a ladder of his next-door neighbour, and entered the house by a back window; that he went down stairs and found the body of the woman lying as before described, and that on opening the street door some women came in and said she was dead. Witness asked the prisoner if he had touched the body; and he replied that he had merely lifted the feet. Witness then ob served some marks of blood on the prisoner's hands, and asked him how he accounted for it ? The prisoner said he had cut his hand on Monday, and it bled a good deal. Mr. Broderip—Did you examine his hand? Towason—Yes, I did. Mr. Broderip—Was there a wound upon it? Townson—Not a fresh wound, Sir. After I had looked at his hands I observed large spots of blood on the left arm of his jacket, and I asked him how he ac counted for them. He said he did not know, and I also observed several other marks of blood about the inside of the jacket, next the pocket, and also several spots of blood on his waistcoat. I afterwards told him I should take him to the station-house, and he said the blood on his clothes was caused by his lifting the head of the deceased. I searched the house, but did not find any instrument likely to have caused the wound on the back part of the head. I should say there was a large spot of blood on the thigh of the trousers the man now has on. Mr. Daniel Ross, surgeon, of High-street, Shadwell, was called to the deceased a little after 7 o'clock that morning, He found the deceased lying in the passage of her dwelling, with her head supported by a roll of matting made into a sort of pillow. The head was towards the street-door, and the feet at the foot of the s t a irs. About two or three feet above the body there were two or three patches of coagulated blood pn the wall facing the staircase. On either side of the patches of blood there were marks of scratches on the wall. After describing some other marks, which was merely a repetition of Townson's evidence, he said he had the body very carefully removed up stairs into the front room. His attention was first called to a wound at the back of the head, and afterwards to five marks or disco lourations of the skin on the right of the face. The wound on the back of the head was a jagged or lacerated wound, and somewhat triangular. Mr. Broderip—Can you tell whether it was done by any instrument or not? Mr. Ross—The wound was inflicted by a blunt instru ment, or by her falling against some blunt instrument T projecting surface. Trio bone was laid bare, and I could p.sss my finger :wove the u. , per part, of it ab flit an inch. [ carefully observed the skirting-board in the passage, to ascertain if there was any blood or hair there, but was unable to detect either. I subsequently examined the room up stairs where the body is now lying. There had evidently been some one vomiting there on the floor, and the effluvia of rum was very powerful. I then en tered a small room on the ground floor, the door of which opened close to the head of the deceased where :she was first seen. The effluvia from liquor was very powerful there. He should say it was whisky, and the floor of the apartment was flooded with it. He then passed through to a small back room, where he disco vs red the remains of a still, and the floor of that apart ment was also flooded with strong spirits like whisky. The still was gone, but a quantity of strong wash in to bs and the utensils were lying about. The brickwork in which the still had been imbedded was quite hot. He bud no doubt the still had been hastily removed, and the liquor allowed to be wasted over the floor. The win• do w of the still-room was down, but unfastened ; it m:tght very easily have been thrown up from the outside. Pie had been ordered by the Coroner, Mr. Baker, to make a post mortem examination of the body, and until he had done so he could not state positively the cause of death. Mr. Lindley, the clerk, asked if the deceased appeared to have been drinking ? Mr. Ross—Yes ; she smelt very strongly of liquor. Inspector Valentine, of the K division, said he had no further evidence to offer at present, but if the case was rt .manded he should be 'able to bring forward several w itnesses, and most probably trace the parties who had w 4 irked and removed the still. The prisoner on being called on for his defence made it very long statement, and said he left home at six o'clock on Monday more in and did not enter his dwell again till seven o'clock next morning, when he effected art entrance by means of a ladder raised against the back Of his house, and obtained admission by the 6r st-floor window. He was engaged during the whole of Monday in fitting out an up and-down, near Womb we Ws menagerie in Stepney Fair, and turning the crank. Tule deceased and her mother visited the fair during the and he put them into one of the boats of the up fid4lown he was attending. At five o'clock the same d :afternoon, he saw Jane Sloinan in the fair aegai n she was then the worse for liquor. .He begs go home, and not distract his att ention from t d h e h'e work r t he was upon, as he was fearful of he receiving from the crank he was turn in g, an T prisoner injurythen went on to state very circumstantially, that he finished his work at twelve o ' clock that after obtaining some ref n refreshment Monday night, and shment he went home, and knocked at the door, and no one answered. He made several ineffectual attempts to enter the house, and the neiglibeurs saw and heard him knock ing at the door. The first time he knocked at the door was between one and two o'clock, and the neighbours :said, " Who's there?" He told them he was very tired, rand should obtain a lodging elsewhere. and as he was Heaving the spot, the neighbours exclaimed, " My G o d , mho has fallen down stairs." After visiting several ssoffee-shops and public hous es h e fi nally got in athe window by means of a ladder. H e went down stairs,. astla saw the body lying at the foot of the staircase. He opened the door and the neighbours entered. At the 4evire 9f the neighbours be Weed her head, And rested it on his - lap, and the bystanders said she was dead. He immediately proceeded to the deceased's mother, and in formed her her daughter was dead. The prisoner, although very minute and circumstantial in detailing the places he had called at, and the refreshment he had swallowed, did not account very satisfactorily for his time between twelve and half-past one o'clock, the time he first reached home; nor did he give any explanation of the circumstance he mentioned, that the neighbours told him the woman had fallen down stairs, of which, according to his own showing, he took no notice. Mr. Broderip, on the conclusion of the prisoner's statement, said it was his duty to remand him till to day, and he was forthwith sent away in the van to Westminster Bridewell. THE MURDERS BY POISONING IN NORFOLK. HAPPISBURGH, TUESDAY MORNING.—A further in vestigation into the circumstances attendning this re volting affair was, at the instance of the Secretary of State, commenced yesterday morning by Mr. Pil grim, the county coroner, at the village of East Ruston, two miles from this place, on view of the bod4s of Martha William. and Maria Gre n, grandchildren of the de ceas, d Jonathan Balls, who have, without a doubt, died from the effe2ts of poison. The jury, with the coroner, proceeded to the parish churchyard to view the bodies, which had been exhumed about an hour previously. The children having been in terred by the side of each other, their coffins were with out much trouble found. The boy had been buried in a parish coffin, with the parish brand, the others were of village make, and were spoken to with certainty. The melancholy ceremony having been gone through, The CORONER addressed the jury, and very much re gretted the shocking affair that had brought them toge ther, and the circumstances that attended it. He thought the step taken by Sir James Graham was one that had given general satisfaction, and the gentleman whom the Secretary of State had sent down had been most active and persevering in collecting„such facts as would tend to clear up the mystery attending the deaths. The affair ought to have been investigated before, and he could not help thinking that, if an inquiry had taken place at the death of the first child, it would have saved the lives of many others who have been sacrificed. Mrs. Green, daughter of the deceased Jonathan Balls, repeated in substance the evidence she gave on the occa sion of her former examination. She more particularly spoke of the suspicious circumstances attending the death of her eldest child, M ar i a , which happened nine or ten years ago, after she had been at her father's house only a short time, and when the child died she was not informed of it. Witness also dwelt upon the facts at tendant upon the death of the other children ; these have been already reported. She said she was much shocked and confounded by these deaths, but never thought that her own father could have done such things. Hosanna Peggs, wife of Bartholomew Peggs, of Hap pisburgh, deposed that she recollected the &ceased child, Maria Green, being at her grandfather's house for more than a week. She saw the child on the Sunday before it died. Balls came and asked her if she would go to his house, for he thought the child was dying. She went directly, and it had almost expired. She took it up in her arms, and after a struggle it died. Balls said it had eaten a hearty breakfast. She thought it strange that a child in good health should die so suddenly, and she told him so. lie made no remark ; but when Mrs. reen came he seemed rather confused. The death was not talked of in the village particularly. The child had no fever. By the Coroner—She knew Balls' daughter that died. She was very ill, but did not know if she died suddenly. She was married. The child died in two or three days, and the daughter in nine weeks. Mrs. Green was recalled, and spoke to the ill-treat ment her sister experienced before she died. Her mo ther never liked Lacey, her sister's husband. Before she died she wished to say a few words, but she bad not strength. There were a number of black marks on her body. Her father and Lacey were friendly. The latter was still living. She believed his ill treatment was the cause of her death. The Coroner observed that it was an extraordinary thing that, although there was so much talk about this poor woman's death, no inquiry should take place. It was a very bad and shocking case. He would have the body disinterred in the course of the following morn ing. and ascertain what state it was in. The jury then adjourned for half an hour, and, on re assembling. it was announced that the surgeons had only examined the body of Maria Green, the child that had been buried ten years, and they had discovered the pre sence of poison. This is the body of the child on which an inquest was held at the time of death, but on which there was no internal examination. The surgeons had not proceeded with the other two, and the coroner deter mined on adjourning the inquiry until the next morning at nine o'clock. The coroner afterwards proceeded to Ingham, where he gave orders for the child of Peggs, who also died sus piciously, to be disinterred. The whole of the cases will be taken on Tuesday, at the Happisburgh-hill House. THE LATE STEAM-BOAT COL LIoION ON THE MERSEY. The inquest on the bodies of John Roche anti Patrick Geoghan was resumed before the Borough Coroner yes terday mornin g . Mr. Harden and Mr. Myers attended, as before, on behalf of the captain, mate, and owners of the Sea Nymph ; and Mr. Duncan and Mr. Hassell for the captain and owners of the Rambler. Fourteen of the jury answered to their names ; the fifteenth had met with an accident, and was unable to attend. Win. Daniels, the pilot; W. Jones, sailor; J. Walker, fireman; J. M'Gregor, engineer; R. Campbell, car penter; and T. Hardigan, pig jobber— who were all in the Rambler at the time of the collision—were examined on the part of the captain and owners of that vessel, and gave evidence similar to that detailed on the previous day. Samuel Easter was then called.—l am chief mate of the Sea Nymph. She is of 350-horse power. She sailcd from the Clarence Dock at twenty minutes past ten o'clock on Monday night. I looked at my watch passing through the gates. We were bound for Warren point, Newry. We had a general cargo on board, and from eighty to one hundred deck passengers. Captain Joseph Thompson is our commander. The night was fine and clear. The wind was moderate, and from the N.W. It was about a three-quarters flood tide when we started from the dock. We advertised to sail at half-past nine, but we were fifty minutes past our time. The tide carried us up the river, and the helm was put hard a-port to bring her head on. We took our course down the river, outside the vessels at anchor on. the Cheshire shore, and we steeted North and a little East. We passed a ship's length and a-halt outside the coal hulk, which is stationed off the Magazines, and from which the New Brighton vessels are supplied with coals. We then made for the Rock Light, which was about a-half or three quarters of a point on our star board bow. I was on the forecastle head ; and, shortly after passing the coal hulk, I saw a light passing round the Rock Lighthouse. It proved to be the Rambler's masthead light. I reported the light to the captain, and asked him if he saw it. He s " I do—all right." ['he light shot across from the Lighthouse at a tremen dous rate. I did not hear the captain speak, for he was 100 feet from me. The next thing I heard was the blowing off of the steam. The captain was on the bridge between the paddle-boxes. In about a minuet and a half after I had spoken to the captain, I observed the Ramble's starboard bow white light, and then I knew that it was a steamer. I then called out to the captain again, and told him that it was best to keep the helm hard a port. I did not hear him make any answer, nor do I know whether he heard me or not. I rather 'Pink he did not, the steam was making such a poise. I then saw the Rambler's red light on her larboard bow. I could then see the full length of the Rambler's hull, and that she was flying up to the westward, kith her helm hard a-port. I could also notice our vessel's head by the Rock light, going off to the eastward, but we had lost a great deal of our way by this time We were only going at the rate of three or four knots an hour. I sung out to the captain again that it was impossible for the vessels to clear in the way they were gt ing, for with both helms a•port, they were running fairly into each other. The captain never answered and in half a minute afterwards the collision took place. We struck her nearly stem on on her larboard .bow. We were en tangled together about half a minute. I then went be low, after we got clear of her, to see if we were making water anywhere. I found the stem, the cutwater, and both bows gone. I came up again and told the captain he had better run her ashore or into dock, but he would not do that, but run his bowsprit into the rigging of the Rambler aft. The captain of our vessel then called to know whether he could render assistance to the Ram bler, but whether any or what answer was made I know not. We then put back to the Clarence Dock. By Mr. Harden—l have never seen our captain the worse for liquor these five years, and I say emphatically that he was sober on Monday night. L. Hogan, seaman, and J. Hagan, second mate of the Sea Nymph, corroborated Easter's evidence, after which the inquiry was adjourned to this day (Tuesday).- Liverpool Times of Tuesday. A young TRAGICAL EVENT.—A tragical event day before yest , rday at La Villette. d in that commune,. and a drummer of the National Guar refused to him by her with a girl, but her hand had_ .ove, who was employed in a sugar beenrefinery. occmuanrresdvhothies fallen in c l o o n v - e parents. As the girl re turne m d e h e i t s in i gst tinned to have clandestineto an h d ohwade t v h fe e ar: day before the country, c n o o un c t i z n , c t e he of yo th u e n i g r union, and that the . ym-easnte,ri-loa3d-,eswphaiilrs,ttwolaciblketsihtneggirgi etthhaetr he n e thing they could do was to destroy themselves. At first the girl, more attached to life than her lover, but at length she yielded to his en t reat i es, and consented refused ; n tShheetfi,elri he drew his sword and plunged it in h er b osom. him to put an end to her. He attempted compliance, but the sight of her blood paralyzed his arm , and the other wounds that he inflicted were tri v i a l . H e was, besides, so overpowered with emotion, that he was unable to plunge the sword into his own body. Such, at least, it appears, c‘t i % s oi iha t bo h ne ceweaecrocefo confirmeduprnaest cs t oi h nlb, a gye t ,r yt h ah. givesenedgTri r h e l removed wo o yy t h . eoodu t h nwt e goa t s r ma a f no n au s n a hn c do t si i bsp o il n ,ti , atsti a o: r cl i wl d uei st i t t hpoe i d s rl 3is s c. a t_nl i said Galignani. WEST INDIA PINE- APPLES.—By ad vices receiver] from the Bahamas, it appears that from the dryness of the season the crop of this delicious fruit for the present year is very early and most luxuriant, and nearly 10,000 are an nounced by the Tweed steamer, which will be due at South ampton on the 7th instant. Since they first became an ar ticle of import, a great improvement has taken place in their cultivation, the English mode having been success• fully introduced; in addition to which, the time for cutting and packing them has been ascertained, so that they arrive in a state very fit for the table. Along with these there was to be made a shipment of turtle, in a live as well as a pre served state. The King of Saxony has conferred on Mr. Colquhoun the rank of coninaander of the Civil Order of Merit of Saxony. LLOYD'S SHIPPING. LONDON, JUNE 3.—Wind at noon East, light airs, and fine clear weather. SotrrnaatrroN, JUNE 2.—Sld. Severn (s. ), West Indies. DEAL. JUNE 2.—Wind E. to E.N.E.—SId. Sir Edward Ryan, Neal, Cape of Good Hope. LtaEntroor., Ju 2.—Wind S.E. light.—Arrd. Helen, Risk, Savannah; Columbia, Rathbone, New York. Sid. Ist, Berlin, Baker, Boston ; 2d, Dumfries, Green, Hong-Kong; Horsburg, Smith, Valparaiso ; P ano p e , Chollus, Rio Janeiro; Philomela, Bell, Berbice ; Clifford, Raymer, Jamaica ,• Samiote. Downing, La Guayra ; Henry Curwen, Vickers, ditto; Cincinta, Codman, Baltimore; Thomas. P. Cope, Murcken, Philadelphia; Millicote, Hunter, New York; Eli zabeth Denison, Spencer, ditto; New York, Cropper, ditto; Ashburton, White, Boston; John Bolton, Jameson, Quebec; Virginia, Brown, ditto; Wizard, Carmichael, Labrador. DUBLIN, JINN I.—Wind May 31, Pomona, Benney, Quebec; Richard Watson, M'Culloch, ditto; Hugh , Fletcher, Pugwash. CORK, MAT 31.—Wind E.S.E., light breeze.—Arrd. H.M.S. Gladiator, on a cruize. Sld. Aboukir, Scott, Calcutta. HULL, JUNE 2.—Wind E.S.E. moderate.—Arrd. Ist, Baltic, Alltnar, New York; British King, Haython, Charleston. PENZANCE, JUNE 2.—The Sampson, Sully, from Neath to Exeter, struck the Vipick Rock, near Cape Cornwall, yester day, and soon after sunk ; crew saved. LIMERICK, JUNE L—The Thomas, Washington, Rose, from Trinidad, is on s h ore on Whelps Ruck, but is expected off next tide without damage. NEWt oar, MAY 30.—A mast and two sails, marked " Thos. Morgan, Cardiff;" supposed belonging to a pilot boat, have been picked up on the Nash Sands by the Eleanor and Mary, of New Quay. SHEERNESS, JUNE I.—The Integrity, of and for Sunder land from Rochester, hooked in moorings this morning, but is expected off next tide. MARKET NEWS. -(YESTERDAY). CORN-EXCIIANG E. Since Monday, the receipts of English Wheat up t o our market have been on a very moderate scale, though of fai t r average quality. The stand s were scant il y fill e d with samples, yet the demand was in a very inactive state, at about Monday's quotations. There was very little fore? Wheat free of duty on offer, yet the transactions in that article, were limited, at previous currencies. A few parcels of Wheat under bond were taken, on certificates at lOs 6d per quarter. The best kinds of Barley were held at full prices. In (AK qualities next to nothing was doing. Malt moved oh slowly, yet we can notice no change in value. Oats, Bean* Peas, and Flour extremely dull at late rates. ARRIVALS. Wheat. 8N qrs. English • • Irish Foreign ...... Barley. Oats Flour. 650 qrs. 1,050 qrs. 1,370 sk" 600 7:7 Malt. 2.140 qrs. WHITECHAPEL. We had only a moderate supply of each kind of meat on sale, yet the demand ruled heavy, and prices were with diffi culty supported. Beef, from 2s 4d to 3s 6d; Mutton, 3s to 4s 2d ; Lamb, 53 to 6s 2(1 ; Veal, 3s 8d to 4s 8d ; and Pork, 3s 8d to 4s 10d per Blbs, by the carcase. MONEY MARKET and CITY NEWS• (FROM THE MORNING PAPERS OF TESTIADAY.) TIMES.—The swindling case at Windsor, described in the Times of to-day and yesterday, has formed a leading subject of conversation among the banking circles in the City, ands is generally thought that an import an t l esson is afford against heedlessness in giving out cheque-books. The case is really this :—A person goes to a banker with a cheque drawn upon another banker, who lives at a distance to render immediate presentation impossible, and oa the strength of this cheque opens an account and obtains e f cheque-book, by which he is enabled to dazzle the eyes o various tradesmen. Even if he meets with one more sceptical than the rest, he is able to send the objector to the bankl, (here Messrs. Neville R e id an d C o ) , b e i ng sure that IP' inquiries will meet a satisfactory answer, provided that the time which is occupied: by the original cheque going to its destination and coming h ac k h as not exp i re d . When the', cheque returns dishonoured, of course the seheme is" bloWny as was actually the case. It is quite clear that the whole deep-laid plan of the fra e : dulent party was to o bt a i n p ossess i on o f a bl an k ehecl u v . bock. He contemplated no advance of money, nor of Pr; perty of any kind, but simply a blank ch e que -book, with reference springing out of it, which would last two or th ree days. To those who would look at the matter with s merely legal eye, and consider a blank cheque-book as a mere form signifying nothing, the swindler will appear to hf r ..t taken a great deal of pains for a very little object. J, ) ," 8 „ practically it was a very great object, an t i this the " gehr manly-looking man" knew well enough. He knew that „, the eyes of inexperienced tradesmen the pesseeqB of a cheque-book was some sort of ev idence that sum which he wrote upon the document would be for t ", coming from the banker. Had he written his cheque el ) . ; ) , a piece of white paper, he w ou ld p ro bably havi • nothing, but there is a c er t a i n magic i n the combi ne to tion of copper plate and manuscript which is imposinguty common eyes, especially when accompanied by a plaus. r , of manner in the person who delivers the document. 1 1 3 . 0 so well known in London, that some of the bankers , w jest a give the cheque-book to a customer, accompany' it vi les t a precaution that it should be kept under lock and ley! it should find its way into improper , hands. Some of the ~ joint-stock banks adopt the further precaution of stamp n l_e, the book of each customer with a particular number , so the if any of the blanks are imprope-ly used, they have at IT rate some clue to the source whence the wrong proceed Thus, if a forgery is committed on one of John Smith's WO" cheques, the bankers know at once that it was torn frclf . John Smith's book, and probably by some one who had sc cess to John Smith's strong box. The general view taken here is, that the Windsor banker' were imprudent in parting so readily with the blank cheque" book. At all events, they should have waited for the return of the cheque, and ascertained that the money was in th eir coffer, before they gave the power of drawing. But even this precaution would have fallen far short of that which adopted by the more prudent bankers in London, who Will not open an account with a person unles s h e g i ves a respect able reference, or at any rate a satisfactory account of him• self, though he presents a bundle of Bank of England notes, or a bag of hard sovereigns. Many swindlers on a large scale, if they have scraped together a few hundreds, would be, glad to open a bond-fide account with some banking-house et good standing, and thus secure a respectable reference it the event of some inconvenient curiosity. Against sue' perversions of banking as this the London banker is parti eu ; larly on his guard, though we suppose at Windsor, wher e cheque on a banker two days' journey off, paid in b 7. on .. as utter stranger, is deemed at once to be good, such precau tions would be thought fastidious in the extreme. rdee o HERALD.—We are enabled to state that Lord A be ja has intimated to Mr. M.Lane, the American lifini"er their London, that our Government have determined too ffe r qvce a mediation for the arrangement of all diff ere nces h e ' t i o es Mexico and the United States. The necessar y jostre c ;Ind full powers for the purpose will b e f or warded °w e b Pakenham by the Caledonia steamer, the letters for ivory are made up to-morrow evenin g . This is a matter oice great importance, and every f r i en d t o h uman i ty and P,-ess• must ardently desire that the mediation may h av e ag ° se ful result. It is furthe r un d erstood that our Governmee,e" ascertained that th e o ff er o f mediation will not be tines- able to the Executive of the United States. tilted tO GENERAL THEATRICAL FUND.—We are ;g t, learn that hi s G race t h e D u k e of Devonshire 'b as lib ti' subscribed ten guineas annually to this most excellent tution. a n eV /4 THE BELGIAN CORN LAW.—The Belgis.ll ment, who suspended the corn law o f th a t co u ntil ;: 4 - t ioer our Ministers had begun seriously to entertain the goe have cow, we learn, determined to c on ti nue the trt-sdr of grain and rice duty free till th e I s t of October,„`- closing th ports on the Ist of June, as had beeei kiteh Mane! &ter Guardian. s. THE CORNHILL AND LIME -STREET WARP 0-- -- 1 0 ce --The interesting ceremony of laying the founds tion st ° o o these ward schools took place on Tuesday afteriuklee , be t e four and five o'clock, at the school-house, St. M err — i t ta ' ell , the presence of a large company of ladies and genLasioe and of eighty of the children assembled for %he ° „`7. - eth° It was performed by the Right Hon. the Lord Itrig a — bir was attended by the Rev. Charles Farebrother ( 1 % Farr lain), the Mace- bearer, the Sword bearer, Aide nut' the brother (the President), Alderman Sir John Pirie, a ju rt- it y Vice-Presidant), William Chaplain, Esq. (Sheriilf Marshals, the clergy of the three parishes, and a grn - s t the, ber of gentlemen and municipal officers, who to sie t t ir ch 0 1 ceremonial. The procession was arranged at true, alie• St. Mary Undershaft, at a quarter before four . crew - m . oa proceeded immediately to the site, where, present, it awaited the arrival of the Lord 11 ; :11 Y,,,,therf Sheriffs. Prayers were read by the Rev. Charles F ere" — ko of with tloe ct r ' end cle e r cere . and the deeds, coins, &c., with which the vestry' the three parishes had come prepared, were used t h ba ppyt mony. The children, who appeared extremely joined in a prayer, and in an appropriate adds n W - f r U e . - Lord Mayor, the Aldermen, and the Rev. Genth" a s e n d P the sent. They afterwards sang the Hundredth Psel,l - as they company separated, making contributions to the fe"' passed out. BIRTHS iv lady of On the 23d ult., at Leamingt o n, Warwickshire, " le Ca On the 29th ult ff ., in Alfred-place, the lady of John Collyer? Esq , of a son. On the 29th ult., in Hyde-park-squa re, the bgly , of Jame Lamb, Esq., of a daughter. On the 30th ult., in York- terrac of Patrick Douglas Hadow, Esc! , :: a the lady of John IV. G e, Rg n e . nt's-park, the ladl paine, the lady a the B el ' sp O ie n er t , h E e s 3 q o . t o h f u a lt s . o , n at a E nd sh h e le r i l i l : On the 31st ul t ., F. O B n . t P h o e rtta h n at River- terrace, City-road, M l 's. 00 1 9 , u 0 1 t f . , aa daub si S u l; Le e r F 3 1 s t ult., at Dal t on, near M w verstone, the Grissell, of a d au g hter. if , o f the On the Rev. John B aldwin, of a son. On the I st inst. , at Gos port , the wife of th e R e v. Georg e V erno n houseman , of a son, still-born. _.....-0 MARRIED. On the 2 d inst., at Bitteswell, L e i cestershire, bf me Refl George Monnington, Vicar, Mr. Ellis Treacher second son of John Saunders Bowden, Esq., of Staut ford lot Middlesex, to Maria, youngest daughter of Jsl Jones, Esq., of the same place. y „ e vil 13 ' On the 26th u lt ., at St. Alphage, Greenwich, Mr- ;J°72'eorge Garwood, of Dalston, to Ellen, eldest daughter of M Williams, of Greenwich. On the 26th ult., at St. James's Roman Catholic: Church, Reading, Berks, C. Dias Santos, Esq., to Miss Rain b!_ r f ris bire, On the 27th ult., at Llanstephan Church, Carmer‘.`, lne ralt Aldeeson Hodson, Esq of Penlee-crescent, Stokev e ; o f t he Devonshire, to Caroline " Emma Loftus, only dang in Go rde• late Colonel Stephea Peacocke, of the Scots Fusilier wor e, At Dublin, Robert Warren, eldest son of Robert o _f Ejir .a• Esq., of Rutland square and Killiney Castle, to Focil beth, eldest daughter of the late Cadwallader Iv M.P., of Kilmacoe, Wexford. On the 7th ult., — at Madeira, James Henry DIED. ' B a rclay, (l4 Ensign in her Majesty's 93d Highlanders. 7 ' 5 l'lll • On the 7th ult., at Upper Russell-street, Bermondseir Robert Mathews, aged 66. u. at On the llth ult., at Ancaster, Upper Canada, Augg youngest son of the late C. liqlson, Esq.. aged 46. ~,t On the 21st ult., at Sonthsea, Susan Moncrieffe, the jai''' . daughter of Dr. Charles H. Scott. w are , On. the 28th ult., in Crawford-street , Portman.scl Bunburv, Esq. M.P. r Carlow, aed 71. Iliali, On the 9t c ult, at Broughton g House, Kent , gar)" fi n' youngest daughter of John Wreford, Esq., aged 22. On the 29th ult., in Hrde - park - g ardens, Captain . Spencer Lambert Hunter Vassal!, R.N., K. 1 1,2 ag ed 4 11 On the 31st ult., at Sydenham, Edmund You n g , a hter el ged months. gr. , On the Ist inst, at Layton , Mary, the daug Younger, Strand 7. London: Printed and Published by IVURDO YOUNG, of No. . 11 _ 2 : Strand, Printer, at The Sun Office, N 0.112, Strand, in the Preel-f.'; of the !dewy, in the Sooner of Middlesex, Thatigthr• l a " 4, 1541. i 1.. ~. . .