The Sun. — London, England, 1851-08-16 00:00:00

AIL th inst., we Indian mail. 3d of Jul th of JelP )f June ►oust d weather. iven for the e Nizam, is E , t inch, Cashmere. , the Parse e !ssel rhilo• off Batavia. e, had been If her crew 15, 1 A M. igence from ' (the Inß il ❑a, June 23. (1. Excluog e f the Vire.4 111 10 10 2 2 0 13 4 Wo lll6n° 3 of poisota i li rch last, 1, ' 7 easure. G I T; cesaory o n 9 ange The eet WAY. — y, at a 1 1 e ha lf-year J. fi ve sh il liag • 1 103 ' p er AD a &come ,ti% )e tter thin,fi„' hairmaa ers, that o ', d m entiont" n, t h a t the/ r per cent. ° lg r i y have 11 pa 30p8teign t li 3 Jane Eir d f. e house , r meeting, O av after bi t wbeu b e that in ssar y to WO: arisen tilt,111: l e , l i f aj or A', L 0 m a letter d his lady L ion* • suspic 0 held. O f ferapath , he corone t ! at the dea t h s Wittle B9o ( the habit A was foul l " L which 'K el : :hat I rnig h di s tributed at she nal l:n1 , but wheat or not they :N'B AL) SS : utions - F any, n w e see rece o P l9 d watertnee !ir wive s or was no met lass of ° le t ife of O a ngth on tilt the re s :, 3 s at rang e r o ut s evela A bate fOUT an 0-%- ee las recen t use of 0 3 _1 is inves t ; vowing ,e being P;d nt eo rializ _ rt a llor, Prince 01 a are d loners. so 3n t a dons- ?ranted t: Lhdrawn, B Trees per the 2 0 t - P s t be with The ;ited• the cor' a' oi allf enrtwoOld egg I ' B 2 i i rj ; the wet, it will be o ked IDacji other 08 . - .ct to thi! ) Dy tb . ; 3 mittee o ce „nin that be 1 send t he Blackfriarsi ut ~f r• 110 w t he )any could tilt they roe river, f posts,w rel"ft TIIE SUN, LONDON, SATURDAY EVENING, AUGUST 16 ) 1851. SPORTING NOTES. No. CVII. YORK AUGUST MEETING, &c. TO THE EDITOR OF THE SUN SIR,—I n y es t er d ay ' s S port i ng N o t e , i n comment i ng on the first day's races at York, in the burry of the moment I accidentally fell into an error in stating that the entrie for the Dundas Stakes had not then been made; aey have closed some little time, and are much more nume rous than usual, amounting this year to nineteen. The winner, I opine, will bl found at the bottom of the han dicap, and not improbably will appear in Major Yar. burgh's colt by Lanercost, out of Easter, 'yclept Caooaserames. This stake will commence the sport at two o'clock on Wednesday. Thursday's races will begin at the same hour with the Ches terfield Handicap of 10 sovs. each, with 60 added, one mile. The Maid of Masham's ap- Paarance in this race I consider very dubious; at Bst 10lb if she runs, she would be somewhere about the mark. C lothworker, The Italian, and Oxford Blue, I fancy, will also be non est on the occasion. The field, to my think ing, will consist of Vanguard, 5 yrs, 7st 71b, Scarleo ?°ugh, 4 yrs, 6 s t 1 llb, M e lody, 5 yr s , 6,t 91b, Croupier, 3 yrs, Est 41b, colt by Prince Caradoc, out of Miss Julia 13 . ennet, 3 yrs, sst 810, and, perhaps, one of the extreme light-w e i g h ts. I can di scover not hi ng i n m y opinion that stand s a chance of beating the MISS JULIA BEN NET COLT; Scott's horse will probably obtain the second P la ce, and Melody the third. The Filly Sapling Stakes P so sons. each, 20 ft, for foals of 1849, one mile, will probably fill to the lot of THE GRAND DucriEss, unless show g Hirsuta or Mr. flesssltine's Catch an 11 ""r good Cause to the contrary. The Old Twee yrs old Produce Stakes of 100 soya. each, h ft, been manufactured to benefit Azeth i 's owner; t, would 11(i ; surprise me, however, were Colsterdale and Croohshanhs, in the absence of Azsth, to fight the battle ( 4, 11 , t, and find their way home as I have placed them. T ae County Plate of 100 sces., added to a sweepstakes e u f dng l o s se s ys. each, 5 ft, for two yrs old and upwards, five furlongs and fifty yards, I shall not attempt at the present m oment to select the winner of, but leave it until I can tteertain whether The Maid of Masham will run or not. 4\ext on the list stands the Great Boor Handicap Stakes of 200 soya., ad d e d to a sweepsta k es o f 20 sovs. eac h , 15 f t t and only 5 if declared, &c., two miles on the old cour se. The field for this, one of the most important !lakes of the meeting, will, as far as I can ascertain at tae Bat present time, be composes of Maid of Mesham. 6 yrs, 71 h; Clothworker, 5 yrs, 7s. 81b (d); The Italian, 4 ;; 8 ,71b;' 7 6t Backbiter, 6 yrs, 7st 51b, and 101eettra;s Officious, 4 o yrs, 7et 31b (d); Lsdy Hylda, ; 9 , ?et lib; Nancy, 3 yrs, 6st 131 n (d); ei mu,,, 3 6 , t 31b; Haricot, 4 yrs, 6st 21b (d); Hungerford, K noll, sst 131 b; Candlewick's, 4 yrs, sst 81b; Knook 0 11°11 , 3 yrs, sst 71b (e); The Wren, 4 yrs, sst 31b; % \ ne, 3 yrs, 4st 13th (d); Little Fawn, 3 yrs, 4st 131 b (d ' and A tos, 3 yrs,4st 121 h. A short time since r s "leeted Haricot as the all but certain winner of the see has since then, however, from some cause or other, °as become uncommonly fishy in the market, having roecedrd to double her former price; , t the talent" are I, ll° and all dead against her; therefore, though I should iit t n 3 taken her, had she been fit and meant, to be the 1 1 ,,: til nte A. 1 in the race, as the case stands I must leave harmless and consider the chances of the others. Maid of ' Masham, if she runs, will be one of the /CZ four. Clothworker will be nowhere ! The hQa has been supported for a very heavy stake; r u s t „ d . n Y May have arrived, but considering his former at t} 7 ln g I have great and grave doubts whether ho is, Th',.," ti weight, good enough to do the deed of note on r e ' p ra( , l4 3' next. Backbiter may astonish the ring by es i p ) ;„ a ! in g his Goodwood dote; very dubious, however, in —la nY as he has to carry bibs extra for accomplish eg that Performance. Officious is a doubtful starter; 4ed l eo Y„ 1-1 34da is far advanced in the " sere and yellow Il an ' Gnus may attain his usual position—third; x a g e rford will finish in front, Candlewick in the rear; (i nk Knoll, if h e runs , w ill b e in the first flight; the Wren nowhere! The three feathers—Cane, Little te W I; and Aristos, I shall reserve for consideration j e i tt )tt week. And last, but by no manner of means least, ti cY, where will she be? Eeho answers, when ? If ip.r. Martinson' s l e tt er was only a ruse de course to drive 1;,! back i n t h e o dd s, t h e move has not succee d e d , on account doe s not wish to run her for the Handicap, but, f o rd of numerou s h ea vy bets pe n di ng b e t ween her f 0 .. 4 Neasbam, has a wish to send her fresh to the post son the Great Yorkshire Stakes, why not declare her a M,,,,starter, instead of sending such an equivocal all, as that Mr. Tattersall received. Setting lisnicot tad N anny aside for reasons already given, I must, on 4- strength of the money. award the palm tu THE e ti 4L IAN. and giving Hunyerford the second position, (I,A2clid of Masham the third. As the day approaches ll speak more positively on this stake. The 100 i l ts. Pl a t e , I f ee l i nc li ne d t o b oo k to M r. H a lf or d' s as ltP PEßzeier; and the Juvenile Stakes to GLENLIICE. y. remarks on Friday's races will appear on Monday. I am, Sir, yours, &c., THE SPIRIT OF THE TURF. Aug. 16, 1851. 4 1E ROYAL VICTORIA YACHT CLUB REG ,17'TA. 4 IDF FRIDAY EVENING.—The only race on the card ‘.(l °Y (the second 501. prize cup not having, filled the t ?hdola only being entered for the same) was the 50/. b , rtl44 cup f or f ore - an d- a ft sc h ooners , t h e property o f Others of the Royal Victoria Yacht Club ; the course from the starting vessel to the westward of the ,steeld buoys of the Brambles, round the Calshot light , thence passing to the eastward of the chequered li7. 4 ,. w hitebuo3.s of the . Brambles,. then round the Nab ir- / - e hicis always passing outside the No Man , and Send tie." hoop, and f tb '' th e u completing the course the second ht to pass between the starting-vessel and t — e l3 4, l) ,,! er • Ya T c he e yach - ts' crews to be limited to sailing re aijoa No. 12, and the sails to be limited to those AThyarrie.d on a wind. Nu allowance fur tonnage. Atilue following started e°ll cia, 101 t ons , Si r Ch ar le s Ibbetson, Bart. kilt:44lde, 125 tons, Major M. Alartyn. a, 31 tons, 0. Webster, Esq. 0:1 (i l ', 4 qUarter-past eleven the signal gun was fired, and 44 441 ' I EIS effscted, the yachts, according to a late teetillgettient, proceeding to the eastward t. t i h n e st t e t a d d e. of T t h h e e tte 4c w o a rds in consequence of the state talt, tv li cht was the first to get away, which o she did in 1 014, Style followed closely by the Bianca, but it was * tiet,: e ° ll de before the Fernando could . fairly get under 144 through some mistake . in bringing round her 1 4 14 to the eastward instead of to the westward, as had d ole g i ven as the course in the official programme. This e tt l ,' was of r.o great moment es far as the Bianca woe the I tatt ne d, for on proceeding towards the Nab alt sited, was soon overhauled, and the Fernando idt f Ntue second place. When within about a mile d 1 , 4 ,(1 e -. . 114 the Anaconda was at least a mile a-head, , and t ot p its apparently about the same distance between ,erilande and Bianca. They kept this position 114,, Ire;„4°,e distance, but on rounding the . point he -114,,7Qie recovered a great part of the distance 141 ei the to, and on passing Ryde Pier the Anaconda n i ket - ' °6 ely pressed by her rival the Fernan k g . . 4 t t t % ) ' olore than half a minute a-head, and ma : 4 eon st ill- The match became Low exciting, but , m ats ibis was too early a stage to judge of any ,q 4 l t h - I :eault, The Bianca was so far behind here as to , -B lered t o be completely out ot the question as to Lbs I n lio th e struggle for the prize. The contest be -4,1%,1"'s tw o w as continued with great v i gour r oun d t4l.l:buo f the Brambles and the Calshot light -11,41 Ys so o nicely balanced a match has been N Wit nessed. They kept company together in this bitt)i' toi - k 7,°El their return, and when opposite Ryde Pier, in racing phraseology, be termed a " der..d Otil Or 8 0 even together were the bowsprits that it ad 1" task of Considerable difficulty to say which i f34 r t ik ° wOvant e e They arrived at five minutes past . f,, t ;l ll :' Completing the first round in four hours and i 7 t, th e ''oU o t e is d . .Theeyt;,wthaerndsmade their way gallantly, the Nab, tile Fernando d tr4liirseesli ht t l l y in ta , kin the lead, but not tu h s e u d c assed the 4 0 % to wargraut further remark. k N lSC itti c ) o about ten minutes whets squ a a s d p ron of joined which followed the sailing yachts niqttue celebrated American yacht w America, 'l 4 'r hi ts hurled such defiance to h -4 ° l l '. ( ji tt r'd from the manner in which, one ablyl' consephee hrt4sll:!tlheed them, she satistactorily proved one, ,a t , h a e s iii,; ( ° l 4 of Brother Jonathan" to superiority ;°lisit"lll3ast, and the numerous spectators had a most O t n ilt --:11;k demonstration that her clipper-build and t i` 2l 's i ti Png had not been over-rated. In fact, the At'°h, Imuerican" was the theme of general converse ‘kt a ttracted as much attention as the match itself'. t ie b e °l4 ?: e lotik the Fernando rounded the Nab for the having w completely established herself in ta" . il l4 7 l _, when within_ e tboutfive miles of Ryde on nearly a mile ahead of the I , o 4 4 t e j oed ; uia bo d Wsivtah,is every prospect of maintaining her d h ilti ne; lll A but it should ev n y ot be omitted to be stated that Bre t t eci re k tite rportion of the distance to the Nab t it h • t t h u etween them was scarcely to be distill e,mad time our account was dispatched the " i°e - e ' r e°ll el d d n R the, -e vertu° .owine•matches, and a duck bunt, da y, which were very warmly contested. 11 - s lare.' e4 tY did not attend the regatta, in consequenc e. " 4 4, Party of visitors being assembled at o.oorn COURT CIRCULAR. d Th, 4 OSBORNE, F -4 Y i n thaYal Children took their us_nanllnexAy,r,eAisueGT,elBste.r. R ot" " grounds t Osborne. Qh:Yro:Le'e°l4-411tualeiti:ettshY:laallteahrnisooRn Royal Highness Highness Prince Albert l'tellt.•Colonel the Hon. A. Gl,34.odnoync.arriage, attended livic)toet: arfrived 01,;:ltft. viit to her Majesty, and bad the Sutherland and Lady Constance h L e . Yl,°,` dining with the Queen and the Prince. , "'Jet) wa,s included in the Royal dinner party, kt i) til e 2 ,r Nenty will hold a Privy Council on Mondays Yeah'T(\ii I rl, t.. at Osborne, Lie of Wight. ep,l\'cld University Commission had. a meetin o g. the 1;" 1 ', at the (2ffi ialresidence of the First Lord .. 0 t I,°i t , t ) li i to or :r e t w a h 4 i n e tl i t, Y et , ,h i e u pp li eti c . ) e vr a n o in f g 6 s a t rrelies t l . e, tPhrees:inats,tetrheofy, I .: ! e h al_) p .. "thle. f• V. rotessor Powell, and the Rev. A. 1 68 koecretary). (I te,, L Patches vvere sent off yesterday from the Colonial t):4 7. t a the Governor of Canada, and the Governors of . Aher North American Colonies. I , TJa p , r ii,,it Greet- ,-TREAT NORTHPRN CLOCK.—It is stated that eit Northern Railway ' Company have purchased the reatlt,;riking clock (by vent), by which the time of the ki1t)(0. y/clibttion hai bee `: regulated for three months, tor t nw it is to be placed in a tower in the new station a 140„.1.er038, and vve understand that it is intended to make th e 'uori for the clock to transmit Greenwich time to all cittii,t,atious on the lino at a certain hour every day if re 'us when the electric telegraph is laid down. IRELAND THE GREAT NATIONAL CATTL7, SHOW. DUBLIN, FRIDAY.—The proceeding connected with the annul cattle show commenced on Wednesday, when the grounds of the Royal Dublin Society's house, in Kildare-street, were thrown open for the exhibition of cattle, farming implements, &e. At no former year was there so fine a display of stock of all kinds, but, owing to the dreadful state of the weather, the number of visitors was comparatively limited. Yesterday matters presented a more cheering aspect, and from an early hour to the close of the day the yard was perfectly thronged. The banquet came off in the Theatre Royal last night. At half-past five o'clock about 150 guests sat dow❑ to dinner. The Duke of Leiuster presided ; and the various toasts were responded to by Lord Naas, the Earl of Clan carty, Mr. Naper, of Losighnew, the Earl of Erne, Lord Ehrington, Lord Talbot de Malahide, and others of less note in the agricultural world. In the course of his able speech Lord Clancarty thus touched upon the state of Ireland and her future prospects : " Vi wing the country gi nerally (said the Noble Earl), he could nut say that within the last five years there had been a course of agricultural improvement, for there had been entirely warning that evidence which was alone to be found in the amelioration of the working classes. He hoped, however, that the coming harvest would indicate a change for the better.—(Hear, hear.) He trusted that the ark in which they had been permitted to float amid the desolation which surrounded them had reached its Ararat, and that the lands which had been once thickly peopled, but were now desolate, though fertile, would again be populated by an industrial people, and that they would henceforth bo seen evidencing the effects of real industry and economy, and all other circumstances which would tend ti attach the peasantry to the soil, and gladden the eye of the beholder.—(Eleur.) He was sanguine of the future prosperity of Ireland. They bad gone through much suffering, the recital of which had produced wonder and astonishment, but he trusted the chastening hand of the Divine Bing, who had seen it fit to afflict this country, would not be dis regarded.—(Hear, bear.) They had heard the re sources of Ireland often boasted of, arid he had him self often heard, in popular assemblies, the Irish pea santry called the finest in the world. He was one of those who believed both those statements. He had per fect faith in the industrial resources of Ireland, which his Learner] Friend Sir lt. Kano bad so ably placed before the people of Ireland.—(Hear, hear.) He had also faith in the disposition of the Irish peasantry to become the finest in the world, but they should be established by bringing them practically to light.— , (Hear, hear.) A great deal of attention was fixed upon Ireland at this moment. Foreigners, Englishmen, Scotchmen, and Americans, talked of investing capital i❑ endeavouring to develop the resources of the country; hut the question was asked—why did not the capital flow in? The reason was, because Irishmen, by leaving those resources untouched themselves, raised a doubt of their reality.—(Hear, bear.) He therefore trusted that in future Ireland would take the lead in developing the resources of their country, and that they would take agriculture as their commencement. It, was essential to the existence of their people ; it was essen tial to their comfort, and it would render this country fit to take its proper place in the com merce of the world.—(Hear.) In the recent circum stances of the country they had learned a lesson of self reliance. They had been all ambitious for communica tio❑ with America, and were recently very much stricken with the idea that the Government would form a packet station at Galway—as, upo❑ an impartial view of the facts, he thought they should have done—(Hear, hear)—but they were disappointed. They were then attacked with the idea that their American patrons would enforce the claims of Ireland, but were again disappointed. W here then were they to look? Let them turn to themselves.—(Hear.) He rejoiced that that sentiment was concurred in. Let them learn to plough the land, and they would not be long until they ploughed the sea.—(Hear) If they desired to be a great commercial or manufacturing nation, to turn the ereat water power for which Ireland was celebrated to proper account, they should first produce the material, and when they had done that, they might depend upon it they would have the manufacturers to work them up; their trade with foreign countries would follow as a matter of course, and Ireland would take the proper position to which she was geographically entitled among the nations of the earth.—(Cheers.)" SUSPECTED POISONING IN ESSEX. Another case, suspected to be connected with that hideous system of secret poisoning which has thrown so dark a shade over the moral character of the county, has occurred at Vange, a small rural parish lying upon the water-side, near Stanford-le-Hope. At present the mat ter rests wholly on suspicion, and that of a slight kind, but rumour, as usual upon such occasions, has been busy, bringing forth and colouring a variety of circumstances to give strength to the charge, and as consequently pro duced no little excitement in the neighbourhood. The supposed victim is Isaac Jervis, a labourer, about thirty six years of age, and the circumstances upon which a suspicion has been founded that his death has been pro duced by poison are these:—On the morning of Mon day, the 26th of May, he left his cottage at Vange, apparently iu his usual state of health, to follow his occupation at the farm of Mr. George Hilton, of Cor ringhaw, by whom he was employed. In the course of the morning he appears to have been seiz?cl with sud den illness, and about eleven o'clock he returned home complaining of great psin and thirst, and was attacked with sickness. He lay for nearly a week in excruciating agony, and died about noon on the follow ing Saturday. The body was in due course buried. Other eircumstances, which it would not be judicious at he present stage of the inquiry to detail, connecting heais,lves with the nature of his illness and death, pro duced dark suspicions and general whispers of foul play; aad these rather strengthening than diminishing as time went on, some parties in the parish applied to Mr. C. C. Lewis, the coroner, to have the body ex humed and hold an inquest. That gentleman, however, from the nature of the information first conveyed to him, did not feel justified in adopting this course, thinking in these days of economy it would be better not to incur the expense on s u ch sli g ht grounds; but a requisition reaching him signed by many of the respectable inhabi tants of the parish, he felt it his bounden duty to proceed, and accordingly issued his order, ad dressed to the minister, churchwardens, and over seers of Vange, for the body to bo disinterred. This was done on Tuesday last ; and at six o'clock in the evening the coroner attended at the Five Bells public-house, and a jury having been sworn and having viewed the body, which lay at the church, the evidence was proceeded with. Witnesses were examined to prove that the deceased, after he was seized with ill ness suffered much from sickness and was in great pain. Mr. T. M. Parrot, surgeon, of Stanford-le-Hope, who had attended the deceased during his illness, described the symptoms and the sufferings of the deceased, and said since the body had been disinterred he had made a post mortem examination, but from the appearance he was unable to discover sufficient to account for death; he was of opinion, however, that the deceased died from fever, with pneumonia of the left lung, but he did not feel perfectly convinced of the cause of death. This being the case the jury, as reports were still in general circulation that the death was the effect of poison, expressed a wish that the stomach should be analase3. "The coroner felt it right that the wish should be c mplied with, and be accordingly adjourned the inquest, and the stomach and its contents, together vviila the liver, were forwarded to Professor Taylor for anal/nation.—Chelmsford Chronicle. AN UNREHEARSED STAGE EFFECT.—A circum stance provocative of hearty and general laughter took place on Monday, during the performance of the last and most impressive scene in the play of Julius Cesar. Mr. Vanden hoff sustained the character of Brutus. lie was at that passage where, after his army had been defeated, he re quests his freedman to kill him, and resolves to commit suicide. At this juncture a venerable looking goat, with a long beard, made his appearance at the side scenes, and took a deliberate survey of the house. The audience, at first surprised: at this novel apparition, burst into roars of laughter, to the evident horror and astonishment of the tragedian, to whose ears the unlooked-for sounds were a novel profanation. The cause of the merriment walked de liberately down to the foot-lights, and sta , ed at the audi ence, whose roars of laughter soon startled him, and drove him once more upon the stage. In the meantime Brutus stabbed himself with as much tragic dignity as possible under the circumstances, covering his face with his robe. The goat seeing his fall, walked over to the prostrate Brutus, took a sniff at him, and was th en , am i dst louder roars of l aug hter than . ever, in which th e actors joined, removed off the stage.—L Liverpool Times. THE LATE LIEUTENANT-GOVERNOR. OF TOBAGO.— Mr. Ross was born in 1797. at Rosstrevor, on the family property, in the county of Down. The spot is one of the most beautiful and p ctures q ue resid ences in the world. His family were of Scotti,la descent, and settl e d i n Ireland, at Portlaw, in the reign of James I. In early life he entered the army, and served in a dragoon regiment. His family name has won a place in the historic annals of the kingdom, a near relative of the deceased, General Ross, having lost his life at Bladensburgh, in his victorious contest with the Ame rican riflemen. The late Lieut.-Governor of Tobago, on coming of age, in 1819, married Miss Harriet Anne Knox, second daughter of the late Bishop of Limerick. He was a deputy-lieutenant of the county of Down, and, in the year 837, he filled the office of sheriff for that county. At the special invitation of the Liberal electors of Belfast, he con sented to stand for the representation ot this borough in 184), in corjunction with the Earl of Belfast, and, after a petition had been lodged against his return, a compromise was en tered into, and he continued Member for the town with Sir J. E. Tennent, till the dissolution of Parliament. At the request of the electors, who, no doubt, thought they would be better represented by Mr. R. J. Tennent, whom they fixed on in his stead, he resolved not to contest the representation of the borough at the general election of 1847, and retired from the field. Shortly after this, he went to reside at Edin burgh, where he remained till the beginning of this year, when he accepted the appointment at Tobago. His lease of office was, alas! a short one ; but it was yet long enough to win for him the fullest respect and admiration from all who came within the influence of his kind and amiable nature.— Bekast ST. ALBAN'S BRIBERY COMMISSION ACT.—Yester day the new Act for appointtpg Commissioners to inquire into the existence of bribery at St. Alban's was printed. The Commissioners are Mr. Slade, Mr. Forsyth, and Mr: Phinn. They will proceed to St. Alban's, or near thereto, and hold meetings, examine witnesses, and make a searching inquiry into th e ex i stence o f bribery for some time past in that borough. The reports of the Commissioners are to be laid before Parliament. Persons who have been implicated in bribery, but who attend and make a faithful discovery, are to be indemnified by the Commissioners from penalties. The expenses of the Commission are to be paid by the Trea sury. THE APPLE CROP.—The orchards this year are yielding in abundance. There will be plenty of prime cider, and we should imagine at a moderate cost.—.Bridgewafer EXTRAORDINARY CHARGE OF CON SPIRACY AND CHEATING. BRIGHTON, FRIDAY.—John Broome, an ex-pugi list, John James, of Landon, and Charles Staden, of Brighton, were examined before the magistrates of this borough yesterday, upon a charge of conspiring to cheat aed defraud William Hemp, a young gen tleman, 21 years of age, from Herefordshire, of 15 sovereigns, ten half-sovereigns, one half-crown, and three bills of exchange, value 1001. each. Mr. Sill, attorney from London, attended to con duct the prosecution ; Mr. J. G. Lewis, also from London, was engaged for the prisoners Broome and James ; and Mr. Kennett, of Brighton, for the prisoner Staden. Mr. Sill opened the charge by stating that it was laid under the 17th section of the Bth and 9th Viet., c. 17, and then called his witnesses. John Sherman, an attorney's clerk, deposed that until lately he had been residing at 25, Chapel-street, OxfOrd•street, London, but he had left that situa tion, and had resided with Mr. Hemp, the prosecutor, at the house of the prisoner Broome. Witness con tinued—l formerly resided at Ross, of which place I am a native. Mr. Hemp's residence was within about 20 miles of Ross. Whilst I was staying at Broome's I saw both the prisoners James and Staden there. They appeared to be friends of Broome, who has a parlour at the back of the bar, in which we took our meals. It is a sort of private parlour. Broome keeps the Rising Sun, Air-street, Piccadilly. I was in that parlour at ten o'clock on the evening of the 6th instant. James, Broome, and Mr. Hamp were also there, and Mr. Charles Probert was there. After he left, cards were introduced by Broome, who said, "Let's have a little amusement." James began cutting the cards into five or six packs. Mr. Hemp took part in the play. Mr. Hemp lost several pounds to James and Broome. I do not know the game they were playing, but they called it "Devil's murder." After they left, Broome asked Mr. Hamp if he was going to Brighton races. Saw Staden at Broome's the previous Monday, the 4th instant. Staden shook hands with Mr. Hamp, and said he should be happy to see him at Brighton at the races, where there would be some very good sport. On the morning of the 7th, when I came down to breakfast, I found that Mr. Hamp had agreed to go to Brighton races.. Broome said, "I suppose Will (meaning Mr. Hamp, a name which he sometimes familiarly called him) will want some money. It will be too late to go up to Charley's father; if he has got his cheque-book with him and draws a cheque, I will go over the way and get it cashed." By Charley's father, I understood him to mean the Rev. Mr. Probert, executor of the late Mr. Hemp. Broome then said to Mr. Hemp that if he would draw a cheque for 501. or 601. he would get it cashed, and he supposed it would not be paid into his banker's for a week. Mr. Hemp said, "I think 301. will be quite enough," and he drew a cheque for that amount. Broome got the cheque cashed, and a party of us, consisting of Mr. and Mrs. Broome, Mr. Hamp, Mrs. Broome's sister, Mr. Probert, and myself, drove to the London-bridge station. Mr. Hemp took and paid for tickets for the whole party. Mr. Hamp was going to pay for return day-tickets, but Broome said he had better get single tickets, as they might not return that day. He then got single tickets, and we proceeded to Brighton. On arriving at Brighton they proceeded to the races, and at seven o'clock, by arrangement, dined together at Mutton's Hotel. They agreed to lodge at 3, Dorset-gardens. After dinner they drove out for a ride, and in the course of their drive Broome recognized Staden on the pavement, and took him up. They spent the evening together at 3, Dorset-gardens, and at Staden's house close by, in St. James's-street. During the evening a knock came to Staden's door, and in walked James. Staden and Broome expressed surprise on seeing him at Brighton. He remained with them. The next day the party drove to the Devil's Dyke, and in the evening returned to 3, Dorset gardens. About nine o'clock, Staden, Broome, James, and Mr. Hemp, put on their hats to go out, and I asked where they were going. Broome said, only to pay a bill at Boss's for the cab hire, and to Mutton's to pay the bill there, and that they should not be gone more than twenty minutes. I expressed my intention of going with him, but Broome said " You bad better stop behind, and take the ladies out for a walk ; we shall not be gone more than twenty minutes, and will meet you again at Staden's." They then went away together, namely, the three prisoners and Mr. Hamp, and in the course of the evening we went to Staden's house, and remained there till past one o'clock, when, finding the four did not return, I took the ladies home, and we went to bed. I was awoke about six o'clock in the morning with a knock ing at my door. I got up and opened the door, when Broome, James, and Mr. Hemp came into my room. Mr. Hemp was very tipsy. Broome was also very tipsy, but James was not so tipsy. Mr. Hemp was not able to undress himself, and lay dow❑ on my bed with only his coat and waistcoat off. I asked them where they had been, but they made no reply. The next day we took our departure for London. Mr. William Hemp, the prosecutor, was then exa mined. He said : I reside at Pacton Villa, in the county of Hereford, and am of no business or profes sion. I am in possession of considerable property. About a month ago I went to London to see the Ex hibition, and visited Broome's house. I met all the three prisoner's there. I went to Brighton races with a party, and on Friday evening, myself, Broome, James, and Staden left 3, Dorset-gardens, for the purpose, as I understood, of paying our bills at Mut ton's and Buss's. I paid two guineas at Mutton's. We had some cold brandy and water at first, and we remained there three hours. Either Broome or James pulled out some money and began to toss. One of them said " Let's have a little amusement to pass the time a way." Broome pulled out a halfpenny, James half a-crown, Made❑ a shilling, and I pulled out a shilling. James said, "Let's go the odd man." We went first for half-a-crown at the time. We spun the coins on the table. I lost. Broome then proposed we should go for half a sovereign. We did so several times, and I lost. I won only once or twice. Staden then proposed to spin for a sovereign ; the result was I lost. Whilst we were spinning there were a good many ties. Broome said, "I'll stand out, and you three spin, when one will be sure to win." Broome said he would stand in with me. I had about 201. in my pocket when I commenced spinning. I lost about 101. myself, but kept on playing till I lost all my money. After my own money was gone Broome put in for me, and when I had done playing at Mutton's I owed Broome 502. It was about one o'clock when we left off play ing. The landlord did not know that we were gambling. We drank American punch. After we left Mutton's we went to Staden's house. Broome said to Staden, "Have you got any cards ?" Staden replied, he did not think he had, but he went out and brought in what appeared to be a clean pack. James cut the cards, and Staden proposed to play. I, Staden, and James, sat down to play. Broome threw himself on the sofa. We played at what they call " Wilful murder." We played a pound upon each pack, and I continued to play till I lost 1001. Staden then said, " You must give "me some acknow ledgment for this." I replied, " Yes, I will ; and if you will give me a piece of paper I will show you that I have lost it." He then put his hand into his pocket and took out a 3a. 6d. stamp, and passed it over to James to fill up, and he did so. After James had written, he passed it to Staden again. He asked me to sign it, but I hesitated for a moment, and said I did not wish to put my hand to bills. Staden replied, " That won't do. I am a straightforward fellow, and always like business done in a straightforward manner." I said, "If I must do it, 1 must," and then I wrote the acceptance, which I made payable at Messrs. Barclay and Son's. We then went on playing again, till I lost another 1001. Staden then put his hand in his pocket and pulled out another bill, which underwent the same process as the first, and I accepted it. Staden then introduced ano ther game, by shuffling the cards, at which I lost, in the long run, 1001. Although I did win 201. or 301. at one time, I soon lost it again. After I lost the third 1001., Staden put his hand into his pocket and pulled out another bill, which I accepted, but forgot to put my name to it. During this time Broome was asleep on the sofa. The next morning Staden came to me and got me to put my name to the last bill. The prosecutor was under cross-examination for a very long time, in the course of which he stated that he had had about 4001. from his father's executor since April last; that be should not have prosecuted this inquiry if be had not been advised to do so by Mr. Watkins, knowing as he did very little about the law. He did not know that he had been cheated till after he , had lost his money, and then it struck him that by hardly ever winning he must have been cheated. At nine o'clock in the evening the examination of this witness closed, when the magistrates adjourned the further hearing of the case till this morning, when Charles Thomas Probert, the companion of Mr. Hemp, was the first witness examined. He stated that he was the son of the Rev. Mr. Prohert, of Bacton, and that he went to the races with Broome and his party. The witness proceeded to relate the circumstances exactly similar to what Sherman had stated. William Watkins, a watchmaker, who resides at Hereford, stated that he went to town for the purpose of getting an interview with Mr. Hamp. He did so, and after he had made an appointment with him he did not keep it, and when he got to Broome's Mr. Hamp was refused. Constable Lang, of the Brighton police force, de posed that he apprehended James in Air-street, and on his person he found a dice-box and dice, a pack of cards, and some coins in a purse, two of the coins re sembling shillings with the exception of a bead on each side, and two coins resembling sixpences with a tail on each side. He had also some loose silver in his pocket, among which was a piece of coin resem bling a fourpenny piece, with the exception of a head on each side. Some loose memorandums were also found en his person, by which it appeared that sums of money had been divided into three parts, and the names of Staden and Broome were written on them, and the name of Hamp was on them. There was no thing found on Broome at all connected with the transaction. Thomas Ilsyter Chase, chief officer of police, stated that he apprehended the prisoner Staden at his house in St. James's street, and on taking him to the Town-hall he asked prisoner for his pocket-book. The latter said he bad not got it with him. The witness said that unless he produced his pocket-book, in which he suspected he had the bills of exchange, he should be under the necessity of searching his house. Staden went with him and gave him the bills produced, with the prosecutor's name as the acceptor. It was proved by the electric telegraph clerks that a telegraphic communication was sent down early on Monday morning from Broome to Staden, at Brigh• ton, and the message was " Come up by the first train—important." This closed the case for the prosecution. Mr. Lewis then addressed the bench at great length for the prisoners, contending that, if any fraud were intended, they had ample opportunities in London of doing so; and was it likely that they would come to Brighton and bring down Hamp s friends as witnesses against them ? The magistrates, having consulted a short time, committed the prisoners for trial for conspiracy and fraud, but consented to take bail, each in 2001., and two sureties in 1001. each. The case lasted till four o'clock. THE RECENT COLLIERY ACCIDENT AT BEDMINSTER. BRISTOL, AUGUST 15.—The adjourned inquest on the bodies of the five men who were killed on Saturday last in the accident at the Malago pit, was resumed to-day at the Red Cow Inn, and excited considerable interest. The first evidence called was in reference to the qua lity of the rope used at the pit, and the breaking of which had led to the deaths. Upon this subject the evi dence was to some extent conflicting. A witness Hawed Goldsworthy, who had been for many years a twine spinner, but had never made col liery ropes, gave it as his opinion that the rope pro duced to him was not fit for the work, although with one of the pieces, the largest produced, be could not find fault. Thomas Simms, a rope-maker, considered that the material used in the rope was good, but there was an error of judgment i❑ the mode of construction. If there had been six or eight ropes in the width of the flat, in stead of four ropes, it would have been twice as strong, and would have lasted double the time. The hemp seemed,of good quality, and it was well twisted, but was made on a wrong principle. The deeper the pit was, the wider should be the rope. For a pit of 150 fathoms the rope should be one of sin ropes to the flat. The rope in question was worth 421 or 441. per ton. By Mr. Borati— A proper rope for a pit of 245 fa thoms depth ought to last two years. A rope on the principle of that produced would not, if constantly used, last more than six months. Mr. D. Reynolds, one of the priprietors of the _ . liery, was called to prove that Mr. Stewart was the agent or manager of the pit, and that Pillirger and another " overman" were in authority under him. Stuart had full powers without referring to the proprietors to remedy anything that he thought amiss in the ropes or machinery. Considered him accountable for their effi ciency. Was not aware that he had made to the proprietors any representation as to the state of the rope. Joseph Godwin, a workman in the employ of Messrs. Moore and Hewitt, by wh ,, m the rope was made, ex pressed his belief that it Lad not been broken by fair play. It was a four-rope plat, and was made of good, clean, out,hot Petersburg hemp. There was no East India hemp used in it. John Squires, a collier, who was at work in the pit when the accident happened, heard the rush of wind down the shaft, There was at the bottom of the shaft a pond into which the water, which ran down the sides of the shafts, drained, it was about five feet deep, and when witness descended the pit it was full of water. After the accident witness looked into the pond and saw the rope there. Tho cart was in the pond standing on its bottom, and all the bodies were in it except that of the boy NVebster, which was lying in the pond. The bodies of Moffatt and Pring were lying against the side of the cart with the" bonnet', pressing upon them. The rope was on the bonnet, and there were some timbers which had fallen from the trunks of the shaft. About ten o'clock in the morning some men came down the shaft to assist with hatchets and tools, and they got all the rope they could out of the pond and got it into the branch, cutting it into as convenient lengths as they could. Never mentioned his suspicions about the rope to the proprietors or agent of the colliery, or the banksman. George Hassell deposed, that he assisted to cut up the rope. They cut the new rope because it was more ravelled in some parts than another, and was easier to cut at those points. Pillinger did not say anything to him about cutting off the ravelled parts. A miner, named Selfe, who had worked at th© col liery, stated that before the accident he saw the rope turn, and had reason to suspect its safety, but he never said anything about it, because he himself worked in the top vein, and never descended so low that the part which ho considered unsafe, would come into play. If he had been requested to go to the bottom vein he should have refused, and gone home. The CORONER censured the witness for not making known his suspicions ab'Jut the rope, to the proper parties. James Haddock, another miner, also stated, that he had had fears of the rop, , , but the part which he mis trusted was the old part at the bottom, and not the now part at the top of the pit, in which the separation took place. Some other evidence of a similar character was ad duced, and Mr. Smart, a surgeon, was examined, and stated that Moffatt died from drowning; and that, al though ho had received injuries from the fall, they were not of a fatal nature, and he might have recovered from t hi af. The inquiry was then as adjourned till this day. ATTEMPTED MURD ER at CHESTERFIELD A tew days ago an attempt was made near Chester field to murder John Barber, a brother of Joseph Barber, for whose murder his wife Sarah is now under sentence of death at Nottingham. Barber, who had been to a distant fair, called at the house of John Unwin, Boy thorpe-lane, and asked Unwin's wife to go home to Pils ley, near Claycross, to see her mother, who was dan gerously ill, saying he would accompany her. She agreed, and they set forth; but instead of going to PHs ley they stayed all night at Wingerworth. They were next seen at 6 o'clock the following morning, when they were observed to turn up Longedge-lane, having come in the direction of the Hunloke Arms Inn. After ascend ing the lane a distance of about 150 yards, they climbed up the embankment and lay down in a hollow between it and the hedge, at a point where they would be entirely hid from public observation by thick overhanging brush wood. Shortly before twelve o'clock, Barber, who had fallen asleep, and who had previously placed his hand kerchief over his face to keep the flies off, awoke, and found his throat cut, and blood flowing profusely from the wound. Barber went down th e l ane, an d meet i ng with assistance, gained admission into a farm-house. The woman, who bad previously attempted to stanch the blood, and whose dress bore many marks of blood, fol lowed in about five minutes afterwards, and was detained in custody until Watts, captain of the night watch at Chesterfield, came up and took her in charge. The wound in Barber's throat extends nearly from ear to ear across the neck; there is also a deep cut, two or three inches long, extending across the chin; the second finger on the right hand is cut to the bone, and on the two last fingers on the right hand there are similar gashes, from each of which wounds blood flowed in great profusion, and dyed the pathway as the unfortunate man pro ceeded to the farm. house. Soon afterwards he was re moved to the Hunloke Arms Inn, where every attention is paid to him, and there are strong grounds upon which to hop e f or hi s recov e r y. Barber had in his pos session 651. in notes, and 261. in gold. The woman is 20 years of age, and has only been married to her hus band six months. INFANTICIDE.—At a special sessions at Downham, Norfolk, on Thursday, Mary Taylor was charged with having murdered her new-born child. It appeared that the accused resided with her father at Suthrey, and that she was suspected to be in a state of pregnacy. She is only about fifteen years of age; and, doubtless from a desire to cover her shame, she used every means to hush suspicion. One of her neighbours called on her one morning about seven o'clock, and found her in bed ; in an hour afterwards the accused dressed herself, and went out, and having returned to her own dwelling, delivered herself of a female child, which was subsequently found concealed under the bed, with a deadly wound across the front of the throat, extending from ear to ear. Immediately after the perpetration of the deed the prisoner went down stairs, her hands being observed covered with blood, and holding the knife with which she had ac complished the murder. After the examination of the wit nesses, the prisoner was fully committed to take her trial at the next Norwich Assizes. HORNCASTLE GREAT HOUSE FAlR.—This, the most important horse fair in England, which commenced on Monday last, and continues for 11 days, has from the com mencement up to yesterday been mostextensively supplied, and the attendance of English dealers and jobmasters, as well as a great many dealers on the continent, was very numerous. The horses exhibited for sale upon this occasion were ani mals, both trained and untrained, of the most splendid de scription, consisting of hunters, carriage horses, brood mares, and well-bred horses for military and other purposes, the most valuable in point of breed and symmetry being the tirst selected. Hunters were in great demand, selling freely at 80 to 100 guineas each, Messrs. Quartermann and Beaz ley, of Oxford, being very extensive buyers.. Young horses suitable for carriage work, exhibiting fine breeding and well matched, made from 160 to 200 guineas, and in some in stances 220 guineas, the pair. Good roadsters of all de scriptions, sound and young, suitable for military and other purposes, sold in rapid succession each day of the fair, at high prices, Messrs. Collins, Davis, and East, and other London dealers, being very extensive buyers. The best cart horses made 60 guineas each ; cart colts, from 20 to 30 guineas. So great was the demand for young valuable horses, that by 9 o'clock each morning the trade was in earnest, and it was soon apparent that the holders knew their position, they sturdily maintained it. and the result is, the present fair of Horncastle, up to yesterday, has turned out the best for the sellers that has occurred for many years; the dealers in many instances turning a considerable profit by reselling. DEAN AND CHAPTER OF WINDSOR. — The following is a :return of all sums of money paid to the Dean and Chapter of Windsor, since the Ist day of January, 1830, on the occasion of any burials of members of the Royal Family : —lB3O, fees paid on the burial of King George IV., 228/. 14s. ; 1834, ditto of his Royal Highness the Duke of Glou cester, 2181. Os. Bd. ; 1837, ditto of King William IV., 224/. 14s. ; 1840, ditto of her Royal Highness the Princess Augusta, 425'. Os. Bd. ; 1344, ditto of her Royal Highness the Princess Sophia Matilda, 2181. Os. Bd.; 1849, ditto of Adelaide, the Qom Dowager, 2201, 0:3 81 THE INCOME-TAX COMMITTEE. (Continued from The Sun of Thursday.) In continuation of our report of the evidence given before the above Committee we subjoin the examina tion of Messrs. Timm and Fuller : JOSEPH TIMM, ESQ., EXAMINED. CHAIRMAN—How long have you been solicitor to the Board of Inland Revenue ? I was appointed so licitor to the Board of Stamps in January, 1829, and subsequently solicitor of stamps and taxes. Have you since continued solicitor of Inland Re venue ?—I have. Have you had any opportunity of ascertaining or judging whether there are many frauds committed by individuals in not paying the tax, or many occa sions where they resort to means of evading it ?—I have not had much practical experience of that under the income-tax, inasmuch as that tax is principally carried out by the surveyors and the local Commis sioners. The out-door officers ?—The out-door officers ; it does not give rise to many cases for prosecution in the Court of Exchequer, on account of the difficulty of obtaining evidence to support those prosecutions. In what way do the frauds or evasions come to your notice ?—ln cases where parties wholly omit to make returns, principally under Schedules (A) and (B), or claim false exemptions, and in some cases where they omit to make returns under Schedule (D). How are they brought to your notice ?—By re ports to the board, who refer the cases to me for prosecution. Have you any return as to the number of those cases P—l have ; I have a statement made out in a tabular form ; it is a return showing the number of cases in which prosecutions have been instituted for recovery of penalties under the Property and Income tax Acts from April 1842 to April 1851, distinguish ing the number in each year, the schedule or section of the Act under which the case arose, the enactment giving the penalty, and the result. That is simply the number prosecuted ?—Yes. Have you any idea of the number of evasions that come before the board and that are not prosecuted ? No; I have not. Will that return give any correct idea of the extent and number either of the frauds or the evasions ?—I think it will not. I think this is but a very small por tion indeed of the number of evasions and frauds under the Property and Income-tax Acts. Is there any other mode by which an accurate idea of the number of evasions and frauds can be ascer tained ?—I think that could be obtained only from an examination of the surveyors. Those who are practically conversant with the matter ?—Yes. Do you think that they keep regular details, and can give an accurate account of all these attempts at evasion ?—I think they do. I think such accounts may be obtained from them. And you would refer to them for the information ? —I should so. Mr. HENLEY—You have stated that that is a return of parties who omitted to make returns ?—The num ber of cases under Schedules (A) and (B) for omit ting to make returns have been very few; only six in the whole ; and for making false returns, 50. In which prosecutions have been instituted ?—Yes; those would be of course against the occupiers, not against the owners. Under Schedule (D), for de fault of return, 25 cases ; for false returns, 11. Under Schedule (E) for default of return, 1 ; under the same schedule for false return, none; under claims for ex emption, section 166, for false returns, 103 ; for omis sions to state in such claims the duty which the party is entitled to deduct on paying over interest money or other payments to other parties, five; prosecutions for refusing to allow the property-tax in deduction of interest or annuities paid to parties, 13. Mr. J. Weesoe—Would not the person who had to pay the money retain it in his hand ?—lf I have a mortgage on my estate the laud is charged with the property-tax, and when I pay the interest money I am entitled to deduct the tax ; there is a penalty in the Act for the party refusing to allow that deduction to be made. How can he refuse to allow that deduction to be made if the party who hag to make it retains it in his possession ; if he tenders the amoant of his in terest less the income-tax that he has paid, does not the onus of refusing it rest with the person who who has to receive it ?—I think as the Act is framed it would be very doubtful whether the tender would be good, because the Legislature has imposed a penalty for that very offence ; the penalty is treble the amount of the principal. Section 103 is, " If any person shall refuse to allow any deduction autho rised to be made by this Act out of any payment of annual interest of money lent or other debt bearing annual interest, whether the same be secured by mortgage or otherwise, he shall forfeit for every such offence treble the value of such principal money or debt ; and if any person shall refuse to allow any deduction, authorised to be made by this Act out of any rent, or other annual payment men tioned in the 9th and 10th rules of No. 4, Schedule (A), or out of any annuity or annual payment men tioned in Schedule (C) or (E), or in the next pre ceding clause, save such annual interest aforesaid, every such person shall forfeit the sum of 50/. ; and all contracts, covenants, agreements made or entered into for payment of any interest, rent, or other annual payment aforesaid, in full without allowing such deduction as aforesaid, shall be utterly void." Then in the event of an allowance of that kind being refused, does it become the duty of a public de partment to prosecute on behalf of a private indivi dual ?—No other person than the solicitor to the board can prosecute for any penalties under this Act; they can only be recovered in the name of the At torney-General, who is put in motion by the solicitor to the board. Is the solicitor to the board employed by a private individual, who has a claim to make, or is he em ployed through the board ?—Tbrough the board ; the board consider it their duty to enforce the Act. Mr. SOTHERON—The person who is unable to ob • tain this allowance makes his complaint to the board? —Yes. Is the number that you have given to us the total number of persons who have made such complaints ? —No; these are cases in which prosecutions have been instituted. Mr. DISRAELI—Are there many cases in which prosecutions are not commenced after applications have been made ?—I do not think there are many of that description. Then there are prosecutions for other frauds incidental to this Act. Penalty on clerks to the Commissioners, under the Act 5 and 6 win. IV., c. 30, for receiving money from the col lectors and retaining it in their hands ; three of that description. On collectors for neglecting to pay over the money, eighteen cases. Against a surveyor for receiving mone,y one. For obstructions under 43 George 111., c. 99, three. CHAIRMAN—Are surveyors precluded from taking any money ?—They are ; they are liable to a penalty and this is a prosecution for that offence. The collectors alone being the parties ?—The col lectors alone. Mr. HENLEY—Does that return show how many convictions followed those prosecutidns ?—Yes. And what is the aggregate number of prosecutions ? —239. And what were the convictions ?—Of those, 41 were dropped for insufficient evidence, or some expla nation which induced the board to stay the proceed ings. None of them went the entire length; merely an Exchequer writ was issued for the recovery of the penalty. I do not think that any of them went much farther than that; eight were stayed on the parties amending or making returns. In 13 cases the pro ceedings were stayed on payment of costs only ; 171 on payment of mitigated penalty, and duty on costs ; three on payment of full penalties, and three are now pending. In point of fact not one went to trial ?—Not one went to trial. Mr. J. WlLsorr—Has the full penalty been im posed in any instance where the allowance of in terest bad been refused to which you have referred ? —That I cannot speak to without searching through this list. Mr. DISRAELI—Have you ever instituted prosecu tions with regard to returns not having been made by persons interested in property in Ireland, but resident in England ?—Yes, there was one case of that de scription I recollect. Lord H. VANE—Do you mean that there has only been one case ?—I recollect only one case of that de scription. CHAIRMAN—What is the nature of that case ? For omitting to make a return of the amount of pro perty remitted from Ireland to this country ; it is only in that case that it could be liable, and you will see from the nature of the case that it would not be possible to get evidence in many cases such as that. What is the nature of that case ?—lt was the case of a nobleman who was in default of return of profits arising from possessions in Ireland from 1842, 1843, 1844, 1845, 1846, and 1847, the proceedings being stayed on the returns being made and the duty paid. What would the penalty have been ?—Six penalties of 501. each. Do not the Treasury, in many cases, when ap pealed to, order a discharge as regards property in Ireland ?—I am not aware of it. Do you ever refer questions where charges for pro perty in Ireland are disputed to the Treasury, or do your own board decide them ?—With regard to the law, the board would of course refer it to me in case of dispute, and I should advise whether, in point of law, the parties were chargeable or not; I am not aware that the board have ever asked the opinion of the Treasury as to whether they should charge a party under such circumstances. Mr.- J. %Yaws—What is the length of residence in Ireland in order to make property in Ireland ex empt; how long must a man live in Ireland in each year ?—lrish property is not chargeable unless the proceeds are remitted to England; the duty does not attach. Is not the law this, that if a person has an income from land in Ireland, and he lives a certain period of the year in Ireland, that is considered to be a residence in Ireland, exempqng him from the tax upon his pro perty ?—The property is not chargeable at all, unless the rent is remitted to England. CHAIRMAN—Are we to understand you to say, that if the income of an Irish estate is paid into a banker's, there you have no power of interfering ?—lt was not chargeabl e by law. Therefore, unless you can trace its remittance to the proprietor in England you have no power of meddling with it ?—None whatever. Lord IL VANE--A proprietor, for instance, living in Paris, and receiving his income from Ireland direct to Paris, pays no income-tax ?—None is chargeable. Mr. VESEY—But if a proprietor is living in Paris, and his income is paid to a banker in London, how have you means of ascertainin g that that is paid to the London banker ?—We have no means generally of ascertaining that fact. The case to which 'allude I think was under similar circumstances. The noble man was resident at Paris at the time, and it was only by some accidental circumstances brought to our knowledge that we had the means of provin g the case, which caused this prosecution to be instituted. Is that proprietor liable to be prosecuted for not re turning the amount paid to the London banker even though he may not be assessed upon it ?—Yes ; the prosecution was instituted against him for the reco very of six penalties of 501. each. And no notice was sent to him previously ?—No, I am not aware of any. Mr. J. WILSON—Then is the only thing which makes that property chargeable the fact of its passing through a London banker to the proprietor in Paris, instead of its passing direct from the banker in Dub lin to the banker in Paris ?—The fact of its having been remitted to England. But if it had been remitted direct to the banker in Paris, instead of coming through London, it would not have paid anything ?—lt would not have paid anything. Mr. HENLEY—In this charge made upon a noble man, stated by you, was he himself during any por tion of that time resident in England, so as to be called upon to make a return ?—I believe he was ; and I think that there was some dispute with the agents as to the ground of the liability, on account of his not having been resident in England ; they sub mitted to make a return, and pay the duty, and it being probably a doubtful case, the board did not follow it out. In point of fact, if be had never been in England, he would not have been liable ?—Yes ; his banker or agent would have been liable. Would a party deriving income from Ireland, not being within the kingdom of England but living abroad, be liable to pay income-tax solely because his money was remitted through a London banker?— No ; it does require a residence in England, and in this case, in fact, there was a dispute whether he was resident here or not ; we assess on the ground of his having a furnished house here. It was his domicile here that made him assessable ? —Yes. Supposing an Irish proprietor domiciled in Eng land was to pay his tradespeople by his cheques upon a Dublin banker, would he be chargeable ?—No ; he would not be chargeable for his Irish property. Because that money never would be remitted ? —No. Mr. VESEY.--Is it possible that any large amount of property can be transmitted to a London banker from Ireland without coming under the knowledge of the Board of Commissioners ?—I think it is very possible, because we have no direct means of ascer taining the fact ; it rests entirely with the party whe ther or not he will return the property. Ido not mean to say legally whether he will or not, but if be does not return it we have no means of ascertaining whether he has property or not. In fact, as I understand your last answer, it is pos sible that there may be a large amount of Irish pro perty now liable to the income-tax which does not pay?—lt Mr. HENLEY—Probable, perhaps, as well as possi ble F—l think so. CHAIRMAN—Were you employed pt all in drawing out the Act 5 and 6 Viet., c. 45 ?—I was. Do you know on what ground Sir Robert Peel es timated the amount of property under 1501. a year at one-fourth ?—I do not ; I never heard the question mooted. With regard to the amount of penalties, can you state what is the largest penalty which you have ever levied on account of a breach of the law ?—T wenty pounds duty and costs, for false claim of exemption. There is a case here of 501., but it was against a col lector, for altering a duplicate. CHAIRMAN—Have you a return respecting penal ties impose& for evasion of property and income-tax in the year 1840 ?—I have. I produce a return of the cgses in which proceedings for penalties were taken in the year 1848, ended sth April, 1849, for evasion of duties under the Property and Income-tax Acts, with the amount of the penalties imposed. There appears to he eight cases only. Is that the whole in the year ending sth April, 1849 P—lt is in which penalties were imposed. That is to say, in which proceedings were insti tuted against the parties ?—Yes, I produce a similar return with respect to the prosecutions under the As sessed Taxes Acts. Are we to understand that eleven cases are all the prosecutions that have been instituted by the board for evasion of duties of assessed taxes ?—ln which penalties were imposed. Were there many other prosecutions where penal ties were not imposed ? There were not many, but I am not prepared to say how many. I think there were only sixteen cases of prosecution under the Assessed Taxes Act in that year, and twenty-eight under the Property and Income-tax Act. Mr. 110REMAN.—You said that the cases of prose cution were extremely few, because of the difficulty of getting evidence ?—Yes. So that, in reality, that gives us no indication at all of the extent to which evasions are attempted, or the extent to which they have been successful ?—No ; it cannot be taken as a criterion of the extent of fraud and evasion under the Property and Income-tax Act ; I should say, especially with respect to Schedule (D), for during the whole period that the property-tax bas existed, there have been but eleven prosecutions for false returns under that schedule, under the Property-tax Act. CHAIRMAN — Do you mean since 1842 P—Since 1842 ; from April 1842 to April 1851. There have been twenty-five prosecutions under the same schedule for default of return, for making no return at all; but only eleven for false returns. Mr. HOESMAN—Then do you mean that there are an immense number of evasions, in your opinion, which are not only not prosecuted in the Court of Exchequer, but which there is no attempt in any manner to meet by any species of penalty P—l am of opinion that there are. Those cases can be met only before the local Commissioners by surcharges being made. If a man makes a return of his profit, under Schedule (D), of a trade or profession, it is almost impossible to get evidence to prosecute him for a false return : the amount of his profits is known only to himself. And that difficulty was equally grea t b e f ore the local Commissioners ?—Except that a party may be surcharged before the local Commissioners. Mr. T. BARING—To retur n t o th e quest i on of Ir i sh income; can you shortly state to the C omm i ttee, what description of income in Ireland is liable by the present Act to the imposition of income-tax P—ln come arising from landed property only. What persons who derive income-tax?—The from I r i s h pro perty are liable to pay the pro prietors only, and them only, in the case the profits being remitted to this country, they being resident here at the time. CHANCELLOR Of the ' E XCHEQUER—Is not all income arising from Ireland, from whatever source, provided it is transmitted to the proprietor resident in England, liable to the tax ? No ; not income arising from any trade or profession ; only from possessions in Ireland. From any property in Ireland, canal shares or any thing of that sort, would be equally liable ?—Yes. Lord H. VANE—Mortgages, for instance, received here would be equally liable to pay income-tax ?—Y es. Mr. T. BARING—Then residence in Ireland ex empts all persons receiving income from property from any payment of income-tax ?—From property elsewhere than in Great Britain, becau se property i n Great Britain would be liable wherever the proprietor might be. Can you shortly state what constitutes residence in Ireland, or what parties who reside in England are exempt ?—Persons who reside in England for a pe riod of six months in the year are liable in respect of profits of Irish property remitted to England* Is not there a further exemp ti on in favour of Mem bers of Parliament?—All Irish Alembers of the two Houses of Parliament are not liable to the tax on the profits of their p roperty i n Ireland unless they resi▪ de in Engla n d f or a l onger pe riod than during the sessi▪ on and forty day s b e f ore and forty days after. If I understood you rightly , the last time you. w ere before the Committee you stated that the produce o f rental in Ireland, if remitted to a foreign pl ace and afterwards transmitte d to England, would Lot be li able to the income-tax or could not be' reached by the income-tax ?-1 do not recollect th at case was put to me on the first occasion, because I think it ould b e liable, however circuitous the r ou t e m i g h t be by which it arrived in England, if it were actually remitted. The person receiving it ought to make a return of it ?—Yes. But in case h e makes no r e t urn of it are there any means of detecting him ?--No, not that I am aware of ' • if he were in England he might b e surc h arge d b e f ore the C " 21445 "" 16 ' PY the eurveyot that would be , upon speculation merely. If it were suspected that remittances had been made in respect of his possessions in Ireland, the surveyor might surcharge him before the Commissioners. Do you think that evasions to any great extent take place in that mode ?—lt is impossible for me to say. Is there any suggestion which you could make to prevent these evasions in time of peace ?—No. I have had but two cases of that description before me ; one of them was the case I alluded to the other day; the other was a similar case of an Irishman, and I do not think that in either of those cases there was any intention to defraud, but it was a question whe ther the parties were constructively resident in Eng land or not, so as to render them liable to be charged with the duty. The remittances of rental from Ireland to residents in England come, I suppose, under Schedule (D) ? Yes. I find in a return which was laid before the House of Commons Parliamentary Paper, 270, of 1850, that the amount in Schedule (D) is 734,3521, producing an income tax of 21,4481. Taking those figures for granted, do you suppose that that can be estimated as the whole amount of remittances of income from Ire land to residents in Great Britain ?—I have no means of forming an opinion upon that subject. Then under the present Act there is no possibility of having a check upon the correctness of that return ? —None whatever. Supposing the income-tax to be extended to Ire land, would the present valuation for the poor -rates be any basis of a calculation for the return of the incom e tax in Ireland ?—lf the income-tax were ex tended to Ireland, I presume it would be assessed in the same manner there as in England. CHAIRMAN —Do you know upon what principle the rates for the poor are assessed in Ireland ?—I do not. What does the return in Schedule (D) include as regarding Ireland ?—I think I cannot do better than read the terms in which the duty is imposed by Act of Parliament. The fifth case under Schedule (D) is, " The duty to be charged in respect of possessions in Ireland, or in the British plantations in America, or in any other of her Majesty's dominions out of Great Britain." " Possessions in Ireland ," those are the terms—profits arising from possessions in Ireland. Now I take it that that must mean profits arising from real estate only in Ireland, or that which savours of the realty, such as canal shares and those things, but not personal property. It is all fixed property excepting the public funds, is it not ?—The duty is charged in respect of the public funds under Schedule (C). Schedule (D), therefore, includes all income arising from all sources except from public funds and from salaries ?—From all sources that may be deemed to come under the head of " Possessions in Ireland. Mr. RICARDO—That does not include profits in trade, I presume P—Profits in trade are not liable. There is no tax whatever levied upon profits in trade arising in Ireland, even though they be re mitted to this country, or though the party reside in England ?—Profits of trade, or any vocation or em ployment in Ireland, if remitted to a person resident here, would be chargeable. Profits arising from any trade or profession in Ireland, carried on by a person resident in England, would be chargeable here, whether remitted to England or not, under Schedule (D). The words are, " Upon the annual profits or gains arising or accruing to any person residing in Great Britain, from any profession, trade, employ ment, or vocation, whether the same shall be re spectively carried on in Great Britain or elsewhere." Mr. HENLEY—Residence, in point of fact, is the liability to charge ?—Yes. Mr. VESEY—Arn I to understand from your an swer that if a banker or merchant carrying on his business in Dublin should be resident in England, he would be liable to income-tax, even though he had no amount of profit from his trade or profession trans mitted to him here ?—Yes ; he is bound to make a return of his profits. Mr. J. WlLsoN—Would not that apply equally whether it was in Ireland or in France, or in the co lonies, or in any foreign country ?—Equally so. Re sidence, in that case, is the criterion of the charge. Mr. HORSMAN—Is not the case of an Irish resident the same, in all respects, as that of a subject of her Majesty residing in any of the colonies ? Is therelany distinction between a resident in Ireland and a resi dent in one of the colonies in any return or assess ment under the income-tax ?—No. Then subjects of the Queen, whether in the colonies or in Ireland, are in precisely the same condition ? They are so. Mr. COBDEN—If an Englishman residing in Eng land had a business in Belfast from which he made 20,0001. profit, and he invested that 20,0001. in land in Ireland, he would be previously liable to the in come-tax upon that 20,0001. profit, would he not ? Yes. In the course of its accumulation he would pay income-tax whether he invested it in England or in Ireland ?—Yes. I understand you to have said in your former evi dence, that after this property is invested in land in Ireland, he is not liable to the income-tax upon the income from that land unless it be remitted to Eng land ?—That is the case. If after he had invested this money in land in Ire land, he, living i❑ England, chose to pay his bills by drafts upon a Dublin banker, he might evade the in come-tax upon the income derived from his property? —He would not be chargeable with the income-tax by law in respect of that property. Mr. VESEY--I think you stated in a former an swer that you bad great difficulty in ascertaining the amount that a person receives from property in Ire land, unless he makes a return of it ?—Yes. Is not that person liable to a penalty tor each time that he neglects to make that return ?—For each year. (To be continued.) NAVAL IN TELLIGENCE, PORTS3IOUTH, FRIDAY.—The Vulcan screw steam ship, Master-Commander Penn, arrived at Spithead this evening from the Cape of Good Hope, whither she had conveyed the 74th Regiment. She left Simon's. Bay on Sunday, June I, taking in tow her Majesty's brig Pan dora, to give her an oiling for New Zealand, leaving the Commodore's frigate Castor, 36, and the Dee steam t roo p- s hip in the bay. She went to Table Bay and em barked a number of invalid. Sus, ~w ith whom she sailed on the 2d of June. When cfl non , s Bsy she sprang her foremast. She arrived at St. Helena on the 21st, shipped obsolete stores, &c., and soiled on the 23d; arrived at Ascension on the 29th, and found there the Penelope steam-frigate, Commodore Bruce, the Tortoise store and guard-ship, Captain Hutton, and the Archer screw sloop, Commander Strange. She shipped obsolete stores, and sailed on the 3oth for England. The Lords of the Admiralty went on board the Vulcan on her making Spithead, and mustered her hands. She brought home naval and military invalids and volun teers ; the latter from St. Helena, for regiments at home. The following were among her passen gers:—Colonel Dutton, Major Blenkinsop, Captaia Brown, Captain O'Connell, of the 73d; Lieutenant Thomas, to join the 7th Fusiliers, and Mrs. Thomas; Mr. Addison, Messrs. Craig and Ferguson, midshipmen from her Majesty's ship Samson, invalided; Mr. Kemp, master's-assistant of the Prometheus steam-sloop; Mr. Dyer, midshipman of the Niger steam-sloop; and Mr. Jones. The Vulcan has not bad occasion to coal since leaving England, and returned with forty tons of that she took out; she had 220 tons on arrival at the Cape. APPOINTMENTS. Wcorwicu, AI7G. 15.—Master William Byford (1848), to the Coast Guard. Clerk R. J. C. Mitchell (1850), to the Virago eteam sloop, at Devouport. Clerk's Assistant Frederick H. Price, to tho London, 90, flag-ship at Sheerness. Gunner William Nevill, to the Odin, 16, paddle-wheel steam-frigate, at Portsmouth. Acting. Gunner Joh n R o berts, to t h e Shearwater steam-sloop, at Woolwich. Boatswain Thomas Whiteloek, to the Virago. PROMOTION. Commander John Sykes pay list, to be retired captain. nd George Ray aro pro (1814), on the reserved half- Boatswains Philip Brown a arrived this afternoon with moted to the first class. the Royal Artillery, re The Vesuvius steam - . Captain Taylor's coil, — : pany landed sho tl before- ahe com r y lieved from Jersey : ~,,D a diately marched up to the four o'clock, and -- e . of the bead-quarters corps. Mr. garri son,Mac- to join the master-attendant at Woolwich d s o l l ool o ) f dockyard, who donald, f the Vesuvius, has had the charge. o made a remarkably her,having left W in Woolwich on Monday quick passage Crawford's company, The with Captain any. The nosistaoce, 10, troop-ship, Master-Commander Manser Bradshaw, arrived at W oolwich this afternoon, an d proceeded up the river to Deptford to receive stores t here, and will also take stores from this yard for Malta. Captain Wade, First Lieutenant Usher, Second Lieu tenants Pym and Cooper, 5 sergeants, 5 corporals, 2 drummers, and 184 privates of the Woolwich division of Royal Marines, embarked in the Zephyr steam-vessel, at nine o'clock A.M. to-thy, for conveyance to Sheerness, to join the Waterloo, 120, Captain the lion. Montagu Stopford, at that port. Oue sergeant, 1 corporal, 1 drummer, and 15 gunners of the Marine Artillery disembarked to-day at this port from the Phoanix steam-sloop, on that vessel being paid off, and they will return to-morrow to their head-quar ters at Portsmouth. One corporal an d 7 privates of the Woolwich division of R o y a l M ar i nes em b ar k e d h ere f or service in the Shearwater steam-vessel, on the Mediterranean station. PREVENTION OF BATHING IN THE THAMES. — Yesterday, in consequence of the numerous fatal accidents, and the public nuisance of men and youths bathing in the Thames at all hours of the day, instructions were given to the police for its prevention, at improper hours, and persons persisting after caution will be dealt with for indecently ex posing themselves in a public highway,the penalty for which is 51. THE LACE TrtAnz.—We have a continuance of a good demand for our articles, without any change in price, and purchasers take what they require freely , without grumbling. The principal buyers of the last week have been G erm an, but there have been also some orders for South. America, the West Indies, and from the Southern parts of the United State. The Fria Of yam in statiogiary.-2fotting itamdeurnah