The Daily Times.
Liverpool, Merseyside, England, 1860-04-02 00:00:00

.IkT.9:MP DUTIES

After some discussion on a technical point, the order
for the third'reading of the bill was dischat;ged, arid the
bill was recommitted. , ,

The clause relating to contract 'notes was then struck
out, and the house resumed.
The bill:was their read a third time and passed.
_BANuctYPT LAW (NOTLAND) AA,fENDEE,NI'

This Via was,conaidered and o'rdeiCed for ildrd reading
on Monday.

SlfeljfifiN BiltiCARO: ACT AMENDMENT. BILL.

Tho. CUANCELLOR of the EccunQuen moved for leave
to brinuin this bill, which, aftero.some discussion, was
agreed' to.---;-Ttie-bill was then read a. first time.
The' house'adjourned at twenty minutes after. one
o'clock.

1017.

HE DAILY TIMES, MONDAY, APRIL 2, 1860. -.Pi...7-

Hampson, & Pegg, amounting to £l7B 914__were: also:
sold to Samuel Levy, on the 16th of September. He
bought twenty pieces from - Mr. Holt, at £2 ss. a
piece ; and he sold fourteen of thein to Levy: r Watts'
:invoice was for .£176 2s 3d; Codling's, £176 6s 3d;
John Allen's, £Bl 2s 7d ; Taylor, Hampson, & PegO,
4178 9s; Holt's, £3l—making a total of £638 18s sd.
Mr. Sampson Was present when he soil the last lot of
,goodS which were invoiced to him 'for £423, and which
;he sold for £250 to the defendant Levy. On the 18th
;of' August he bought goods of Pletcher & Co. for
.4112. 17s 741 ; add on the 23rd of August he bought
• :some other goods from Turner, Norris, & Co., the invoice
ishowing the price to be 4252 13s 4d. .He bought of
Bntterworth & Brooks, on the same day, 157 prints at,
4155.8 s lid ; and, on the same date he purchased from
Taylor & Hampson, calico printers, goods to the amount
of £l5B Bs, On the 28th of 'August he sold portions of
the goods just alluded to, to Simeon Sampson, for £293 Is.
It consisted of 250 prints, at 16s a piece, total £2OO,
which bp had got from Turner, Norris, & Co., and
several other lots, which he disposed of at prices. con-
siderably less than the invoice of the original purchase.
Orie lot, which was invoiced at £293 Is, he sold for
£7O. In another instance he got in cash .6350 for
goods which were invoiced to him at £721 Bs. On
the • 26th of August he bought of Potter & Norris a
quantity of black gros, which was invoiced to Mtn
at 4114 145.; and on the' 29th he sold the goods to
Sampson for £B5 10s. It was originally put down
£B6 10s. ;- but it was refused on the ground that it was
an overcharge,'" (Laughter.) He:only got in cash £5O
for this transaction. On the 27th of August he bought.
of John Davis & Co, 174 pieces of prints at £B7; and 50
Other pieces' at £52 18s. About six of these pieces were
returned to them. On August 30th. he bought of
Patter, Norris, & Co. prints amounting to £lB4 les. 9d.
One lot• Was invoiced to the defendants, on the 29th of
August; at £284 is., the cost price of which was £335
13s. Id. He only. received, however, from the defen-
dants, £l5O, instead of £284. Witness then went on to
detailvarious other transactions-with the defendants of
a similar character. During all this time he was selling
other goods in the regular way, to. the extent of about
£3OO. Between the Ist of July and 18th of August,
.when he was conducting the buSiness for his uncle, he
had regularly the same sort of transactions as he had
just detailed with Simeon Sampson.
,On the 18th of
August he bought the business from his uncle 'for £2OO
down and four promissory notes of £lOO each. The
business ceased on the 22nd of September, when he
:failed; and the stock then remaining was only worth
between £6O and £7O. No delivery receipts were given
to him by the defendants on those transactions.
Cross-examined by. Mr. Overend—His uncle was a
man of good credit in Manchester. He was not engaged
at any particular salary when he was in his uncle's ser-
vice. His uncle at Stockport advised him to take his
uncle James M'Clure's business in Manchester. He
had only one transaction with Simeon Sampson at the
time the business helonged to his uncle. He got mar-
ried in May last, and furnished a house ; the furniture
cost £6OO, and he had onlypaidabont £l5O. His Uncle was
not aware of the transaction with Sampson to which he
had alluded ; and with the money he thus obtained,
£150,, he. Paid the £2OO down to. his Uncle for the'busi-
nese. In fact, he, paid his uncle for the business with
his uncle's own money._ When he took the business, he
neither • kept a•cart or horse; but he retained in his
service the traveller and the porter :who had been
engaged previously brhis"unele.' When he bought the
business helium he could not carry it on, and he bought,
lt, simply to screen himself from the position he had got
into by buying, those goods and selling them at. ruinous
Prices, and putting the money in his own pocket. He
had not yet got his certificate from the Bankruptcy
Court..

nr,Overend—You will have no difficulty, of course.

(Laughter.)
Cross-examination continued—He repeated that thein-
voices to Sampson were all fabricated documents ---he never
received the full amount mentioned in the invoices. The
figures in several of the invoices were altered, but he
could not explaiir the reason why. He had no cash-
book, day-book, or ledger, in which he had entered any
of these transactions. He was now' living in lodgingA
at.AshtOn-on-Mersey, and he had been separated from
Lis' wife since the period of his bankruptcy. His wife's
mother remitted him sums for his support at present.
Sampson had asked him to buy some silks for him at
least on one occasion. (A letter was here put in, written
by witness to Sampson, offering to sell h►m a quantity
Of silk ." for about £300.") Although he sold the silk
for upwards of £3OO, he only received on that trans 7
action the sum of £l5O. When he wrote the note he
expected he.might get £3OO cash down. When he took
his uncle's business, the stock would be worth about
£lOO but there were book debts which he also took
over in consideration of paying £BOO .for the business.
He had no difficulty in getting credit in Manchester for
a 4tibrtAime, and he bad credit up tO a day or two before

his bankruptcy,
ReAxamined by Mr. Wilde.—The goods he took over
from his uncle must hare'.bcen paid for. He always
offered the goods to Sampson at a, higliiStim, but Samp-
son always heat down the price, and gave only about
half he -first 'asked for. The goods were mostly deli-
iered to Sampson, between one and two 'o'clock in the
afternoon:---the dinner hour, when very few people were
about the streets. - • •

James 4. Efarding, an accountant, was.called to prove
some calculations which he had made between the in-
voiced cost of the goods and the invoiced sum received
crottrthrdtsfendanta. The sum stated on the invoices-F.6
he defendants showed an average reduction of upwards
of 20 per cent. below the cost price ; in some instances
T. . .

the •tedtictiOn---yras 34 per cent.
' James ',Ellyn, of Manchester, gave evidence of the
market value
,of the deicription of goods aold by the
bankrupt to the defendant Sampson, which was consi-
derably above the .sum which' had actually been paid.
limilarevidenee was given by-Mr. Grundy, Mr.l-11en,
Mr. 11.*tedford, and Mr. Janies'Taylor.
This concluded the .plaiutiffe case. . .
Mr. Overend then addressed the Inry on behalf of the
defendants. He said he approached this case with no
tommon anxiety, for he felt there was confided to his
Care not a mere point of money, hut a question of
character; for there could be no doubt that this case
involved the issue whether his clients, had not been
guilty of one of the greatest frauds he ever heard of in
Commercial life., He could not conceal from himself
that, in some quarters, gentlemen of the peculiar per-
suasion of the defendants were looked upon with what
he must call an irrational distrust. They. were gentlemen
of the Jewish persuasion ; but, notwithstanding that,
he was sure the jury would believe that. gentlemen of
that persuasion were quite as capable. of honourable
conduct as others. Ifs cthe learned connseiy appeared
for persons who, up to this time, had borne the highest
Character for respectability and integrity, who had carried
on a thriving business ; and if the verdict of the jury
was against them that day, it would not•only ruin them
in their prospects, hut blight their Moral character.
They were now invited to act upon the unsupported
testimony of man who appeared before them to
denounce the defendants—to state that they had been
guilty of fraud of the grossest charact,:r, and of being,
with him, participators in the frauds of; which he was
confessedly guilty himself. His story was not confirmed
in .any way ;. and yet, upon that; manes glistipported
testimony, the jury were asked to take away the good
names of the defendants, and to blight their prospects for
ever; Not Only had this young man been•gitilty of com-
mitting a fraud upon
.his creditors, but- actually, as to
the man he was bound to by the ties of relationship; he,
proved by his own ~ confession' that he had been
guilty of the crime 'of embezzlement, and that he had,
stolen his uncle's property. WheP ~a men came
into the box and made. an unblushing statement like
that, he could not be entitled to much credit. No
doubt this man had been guilty of fraud ; but
if the defendants were not cognisant of that fraud they
Would'he entitled to the verdict. The; Veal-fled counsel
proceeded to argue, from the facts in the'case, that the
defendants could not possibly have been. cognisant of
the frauds perpetrated by M'Clut 6"; and that Whim
.
bad now 'every 'reason to follow tip his frauds by `lies,
so that he might retain the money, which, properly,
should hare gone to his creditors. Ile promised to call
the defendants—Samuel Levy, Elias Levy, and Simeon
Sampson,—who would flatly contradict, the' statements
made by M'Clure, the bankrupt.
Samuel Levy was then called. He denied that
introduced SimeOn Sampson to 'M'Clure and eon-
dieted
4-,
generally the .evidence of M'Clure.
was said about anything less than the invoice prices
being paid to M'Clure on any occasion when he wasp
present. M'Clure was never paid any' less sum thae
the amount named in the invoices,: ,
The case was not concluded when the court rose.

A countryman having caught a hare, launched into
praises of her toothsomeness, declaring that she was
good roasted, good boiled, good in a pie, good.any way,.
Here, by a sudden effort, she escaped. " Hoot, hang
her!" cried he "let her gann ; she's only dry meat."
Nigger Swell : Waitah ! Parley Waiter : Yessir.
Swell : Got any green peas ? Wiriter : Yessir. Swell :
Well; den, bring me three, and a slice or two of straw
perry tart, cut thin. Waiter : Anything more, sub
Swell': More, sah ! what do you take me for ? A perfect f
hog; eh? Yessir.
"'Since the conclusion of the treaty of commerce with •
England," says the Journal du Harre, "agents of
London firms have been visiting our vineyards to'
purchase wines and brandies. In Provence and in
Languedoc alone purchases already exceed the sum of
20,00000 f., and at Cognac— 15,000 hectolitres of
brandies have been bought."
A CONIROVERRY OLOSED.—A dispute arose, midst
tobacco • snioke, as to the pronounciation- of the word
Corfps—one volunteer standing up for core—another,
more phonetic, for corpse. "What's that ?"' said the
landlord to the waiting-maid; " what's the matter ?"--
"Ott," was Mary's reply, calm and conclusive, " it's
only two of the corpses !"
The AOStrian government have, offered seats in the
Council of the Empire to Messieurs Deak, Josika, and
EL;tvOs, three well-known Hungarian patriots of moderate
sentinients. The reply to the gracious tender was a
refusal ; and it is morally certain that a like reception
will be given to the same proposal by almost every
Magyar of note.—Letter from Vienna.
The Baron de Beranger relates that, having detected
a pickpocket in the very act of irregular abstraction, he
took the liberty of enquiring whether there was anything
in his face that had :procured him the honour of being,
singled out for such an attempt. " Why, sir," said the
fellow, " your face is welt enough ; but you had on thin
shoes and White stockings in dirty weather, and so
,I
made sure you were a flat."
WESLEYAN METHODIST liftsr,ioNAßT SOCIETY.—We
understand that the receipts of the society for the past
year have amounted to £140,000 within a few shillings.
The exact amount is stated to be £139,999 ss. lid.
This amount includes the munificent legacy of the late
Mr. Pooll, of Road, Somerset, the net proceeds of which
Were £9,000. Compared with the zeceipts of the pre-
vious year, there is an increase of nearly £11,000.
Tratch;nan.

DELHI PRIZE-hloNry —The total amount of money
collected 'by the prize agents of the Delhi Field Force,
ind deposited by them in the Government TreasurY, is
,241,917 Oornpany's rupees. Interest on the amount
of all sums paid into the public treasury on account of
this prize-money will give a further sum of 250,000
rupees, and the value of certain property yet to be
realised will make up a grand total of 3,5574917 'rupees:
The French mission which had gone to Abyssinia—
relying upon the promise of the descendant -of Rasselas
give them a port in the- Red Sea, and to support the
Isthmus of Suez scheme with all the resources of the.

f' mighty empire" in which the father of water has ifs
source—were most grievously disappointed. They
found the country in a state of civil war, and, after
many hair-breadth 'scapes, were fain to take refuge at.
the English settlement of Aden.