The Express.
London, England, 1849-10-23 00:00:00

THE EXPRESS, TUESDAY EVENING, OCTOBER 23, 1849.

resnlatiens of the coanissioners, and to them, of course,
the public would look, if there was anythieg in the sewer-
age, constructed under their direction, calculated to endanger
kassaitlife. So much for the construction. The next point to
which Gay would have to direct their lineation would be win
thee every proper MO had been taken kith* natter of ventila-
tion. It appeared that in this sewer then ware no gully-
boles, or at least none trapped ; that it was on a dead level,
sad had therefore no power of carrying of the soil. He
trusted that. with a view to the public safety in future, the
animation of the Commissionen of Sewers would be directed
to this Past, es it plaialy appeared, from a great concurrence
of ending% duet if As sewers had bean kept clean this me-
lancholy sendent would not kayo The jury would
next have is annekkethessiandiewfiwse they had received
as to the erase fides& !inlaid hen their resellection that
one of the witnesses (Dr. Me) Ind attributed the death* to the
presence of ealphoretted hydrogen and puede acid, which
the witness believed had percolated through the crown of
the sewer from a series of supra:eta of has waste. To
this hypothesis/Dn. Millar sad Campbell, Mr. Goldsworthy
Garney, and lastly, Dr. Lyon Pisgah. bad offered a posi-
tive contradiction. If the jury did ;et believe that the
deaths had not been caused by the lime waste, they might
find that it had been caused by vapour gene-
rend in the sewer without alluding to the lime.
The question about the gas lime might be left
open. They all knew from their schoolboy days that in wells
snd coal-pits were generated vapours which caused death.
He was afraid that there was • too prevalent canon of
allowing labouring men to venture into sewers sad such
places without taking proper precautions for destroying the
iota gas, and that often, although they escaped without im-
mediate loss of life, they suffered much permanent
suffering from such exposure. He must express hie wish
that in this case more precaution had been taken.
After some further observations on the evidence, the encase
conaluded by cautioning the jury against inculpating any
body of individuals except they meant such inculpation to
be the foundation a a criminal charge. He would recom-
mend to them to find a dry verdict, leaving it to the
public to judge who was the real criminal.
A ism, before retiring, wished to hear some further evi-
dence respecting the mode in which the deceased Mr.
Wells had been treated when taken out of the sewer. Many
of the jury were &twigged, and some of the deceased
man's relatives complained that he had been removed to St.
George's Hospital without having the dart rem,vsd from his
face.
. . . . .

It seemed to be the impression of many of the jury that
with better and more prompt medical care Mr. Welle's life
night have been sane, but after the examination of three or
fear winsome who were recalled, and one new one named
Sherwin, who had brought out one of the bodies, it became
quite clear that the unfortunate gentleman was dead before
he was taken out of the sewer.
The jury retired at 6 o'clock, and, having remained an
hour and 40 minutes, returned the following verdict:
" We find that the deceased men, 1). Pert, Toomu Gee,
and John Attwco4, died from the inhalation of noxious gas
generated in a neglected and unventilated sewer, situate in
Kenilworth-street; and we find that the deceased Henry
Wells and John Walsh met their deaths from the same
cause, in their lendable endeavours to save the lives of the
three first sateen. The jury unanimously consider that
the COIILMINWINTS and °Motu of the Metropolitan Sewers
•

are Reach to blame fur having neglected to avail themselves
of the nassnal advantages offered, from the local sitnatkn
of the Grosvenor Canal, for the purpcse of flushing the
sowers in this divriet."

Tne Coronet informed them that he could only record the
fleet portion of the verdict. The second was only an opinion
concerning extraneous matter, and its insertion on the record
would be illegal.
The jury were then discharged.

THE REGISTRATIONS.

HERTFORDSHIRE.

The barrister held his court for the ll9ddesdou dis-
trict on Saturday.
The new claimants in three of the parishes were struck off
the list because the overseers had not published their claims,
as required by law.
Henry Neslion Smith, a partner in the house of Meux
and Co., the brewers, was objected to by the liberals, and a
solicitor from London attended to prove the gualleation.
Having done so he applied for costs.
Mr. Borerans stated that this was a new claim, and said
it was generally held by revisicg barristers that costs should
not be given in the:ceas of new claims ; besides, if he re-
membered rightly, Mr. Smith had once made a fictitkus
claim, which aaturaly raised a suspicion as to the accuracy
of the claim now disputed.
The BARILISTIS considered that the objection was a
" groundless" one, and the costs must he considerid without
reference to the merits of any previous claim made by Mr.
Smith. He should award one guinea costa.
Mr. BONTI3IB reminded the court that this was a larger
amount than could be panted. The highest amount of ci sto
which the court had power to award was but twenty shil-
lings, and he certainly considered that the objection in ques-
tion wee not of that vexatious character which warranted the
infliction of the highest penalty.
The Bastaurrsa said he thought so too, and bore testimony
to the fair and judicious grounds on which the objections had
generally been taken. Although he should award costa, he
thought they would have been as well not asked for.
Mr. Bowsaws said it was not the question of a few Phil-
lips* in this particular eke, but, as these were the first costa
that bad been granted, it was desirable that no bad precedent
should be introduced.
The court, oa rising, adjourned to St. Alban's on Monday.
The following is the result of the day's recision
Liberal gain on claims lO
Ditto on objections
Tory gain on claims 7
Ditto on objections

The revising barrister held his court at St. Albsn's
on Monday.
Mr. MANNINO objected to the claim of Mr. Dickinson, of
Sondridge, because it appeared to have been altered in the
fourth column after it had been signed by Mr. Dick Moon.
Mr. BONTINS caged the overseer, who swore that the
claim bad been sent in by Mr. Dickinson just as it now stood.
Mr. &writes said it was monstrous to object to a claim
merely because the descriptive parts of it were in different
hand-writing. The fact was the claim had been prepared
for Mr. Dickinson's signature, and that getylenten, finding
an error in the fourth column, bad very properly corrected
it previous to signing the claim.
The Banister said he could not understand what ob-
jection then could be to the claim. He should therefore at
once admit it.
. _ .

The Court on rising adjourned to Hatfield, where the cir-
cuit will close.
The following is the result (tithe day's proceedings :
Liberal gain on claims
Ditto on objections 4l
Tory gain on claims
Ditto on objections

AMERICAN RAILWATIL—The official statistics of the
railroads for tie state of New York were published a short
time sines. The eartrada subjoined will be found interest-
ing, especially to English sand other Earopean capitalists,
who have invested in the stocks and bonds of the different
companies
Railroads of the State of New York, 1848 :
No. talks la Coat of Ea-
oparatiod. cranatructka. promo.
West Road. Dollars. Dollar
Atlrmy an Storkbridp 131 1,914,701 44,045
Lockport and N=gaiLalls 23 :MOM 11,000
Viand W 4O 30,372 021
34 27,000 RCS
SkaneaddeaandJordan
.. WWI 2502
.

,
Hubs* isd Berkshire ....... 311 807,774 11,209
=rand lqdcat 63 • , 1,969,036 577,383
n antliErk 74 3,276,678 193,508
Twirl °rumba*
Lag bland 961 2937,639 136,006
W Ilsequetumai 29 18,900 15,904
♦26 1,125.866 99,495ioffierzsuerorm
90 17-100 3,579,567 193,490
Atdoliall "ado 81 821,313 399,662
7=999 11111r= 7 76 3 639,668 46,717
,161,688 328,108
Ilarthaas .
POO sidirimpas Falls 22 250,396 24,575
Namilasit sal Sonless
974,1305 85,611
‘1240110119111... ...
grow um --Ilibic.;,iy.. .....
22 331,038 27,116
AdM2l4 SW 26199662 7B 2,644,590 188,027
Blab Nal Auk leek 3 98,000 2,041
913957 as 9 sabaustady
119363

Totals,

.Mt
Ineome
from

21&:g453 2,51

Sao et aced. Tonnpiii. Tragn, 144. --
Din. Dem. Mawr.
Lapel dad Nadas Tab ION 730 13.750
lars63. sad Waiddastia-- 1,454 311 3,977
Ilmailiks mad Jordis....4- 1,114 1,976 3,496
!alai ... .......- 7,114 746 7,372
Heim sea * martian; 4ISI 10,719 13,130
=rsad Elks 146,1111 340,839 677,670
at ead Erie
Troy tad 076599991 33,106 24,947 113,055
14414 Island 106,954 49,134 154,003
Gyms sad Ilistataaas. 2,375 11,694 16039
A lora ma
79r. Tot a511:43..-
Atari 1411
_..-.-.....
=Tsal Troy .. -
burizai.:: : 14.141 4,244 60,014
Bialsallit ma 196,090 419,732
ita9a1544..4--
-- _ . 154,963 67,339 116,3 '1
_ _

Siadaila erlgarterlegy 91,119 23,500 37,018
labees sod rierrissesr 399,471 96,230 431,738
faro awl 2,610 2,810
eamegeffigMsaserq 113,741 62,180 173,931
*Ma
2,452,339 1,300,381 3,937,9011
Grow Ilutems *at all sources, 1948
Expeolliere, repairs, end operating road, 1849
.215A9.314
MI newton 11148 Dollars • 1,433,341
The Now York Herald says, on referring to this statement :
According to this the running expenses and repairs con-
sume about 66 per amt, noon the reported ewt of construe.
tion. It boa been the Impolitic* for $ long time among
stockholders in railway companies that the running messes
and repaimooly areinntted to 60 per cent., but ibis has been
erroneous. If aMr and full account was kept, and every-
thilig put down that hlgitheately belonged to it, ere should
find that the running expenses amounted to nearer 76 than
66 per cent. of the grew serainue."
TifiCONDINNID CRIXINALS WILSON AND BRADT.
—The Provost of Jedburgh has received a ettramoniemtion
from the Seeman of State in reference to the prieon•re
WWI), end Brady, now ander sentence of death for the
murder of William Lander at Bt. Boswell's Fair on the
of July lest. Brady has best renrieved; but the law le di.
rected to take its 00005$ in regard to Wilma, who will con-
sequently be executed at Jedburgh on Thursday, the 23th
mat.—Kslio

MR. HUDSON'S RAILWAY
TRANSACTIONS.-FALSIFIED
ACCOUNTS.

The fifth and final report of the committee of in-
vestigation, to the sharshos in the York, Newcastle, and
Berwick Railway Company, wee issued yesterday in an en-
trawdirtary member of York Herald. It bas follows:
' In order to save future diduadon respecting the wound
of the company, betwixt the °amines and then accountant,
and also between the old directors and the committee, or
their accountant, it was arranged in the owes of the inves-
tigation that all them parties should, if possible, agree
respecting the various points on which a difference
of opinion might arise. The ow:mitts* so. happy to state
that this arrangement has been attended with the most
beneficial results; all the points oa which Merman arose
having, after much labour and anxiety, been amicably
adjusted. Si, John Simpson and Mr. Plows, in the first
instance, sated on behalf of the former board of directors
and latterly, Mr. Plows acted for them alone ; and the com-
mittee were enabled to arrange every disputed item with the
board, and the accountant, Mr. Cotta... The committee
have thus been enabled to present, in minute detail, a aeries
of amounts, containing everything of importance atonality
to be known respecting the past and present state of the
company's affairs, the accuracy of which, in the drawn-
/4MM cannot be doubted. The ;report of Mr. Cottam is
at ones so concise and clear, and the documents referred to
therein ao plain, that the committee need do little more than
refer to them.

PILLAINOD ACOOUNTS,
It appears, from thins documents, that the accounts of the
company hays been falaffied,to the extent of 121,9241. 10..
up to the 31st December, 1848. In the report by the direc-
tors, dated 13th February, 1849, and signed " George Hud-
son, Chairman of the Band of Directors," it is stated that,
atter paying a dividend at the rate of 8 pee cent. per annum,
for the hallyear ending 31st December, 1845, there would
remain • surplus on the earnings of the ball year of
25,1271. Is., which, added to the alleged surplus of the
former belt-ear, made the total reserve fund at that date
59,7771. 9s. 81. The report is as follows:
" The directors beg to transmit the enclosed copies of the
capital and revenue amounts of the York, Newcastle, and
Berwick Railway, for the halt year siding list of December,
1815, and also a statement of rscepts and payments in
respect of the capital created for the Great North of England
purchase. It will ha nee from the revenue account, that •
-balance of 244,8791 Ss Bd. remains to the credit of the com-
pany, which, after deducting the rents of the Great North of
England and Hartlepool lines, will be more than adequate to
the payment of a dividend after the rate of 71. per cent. per
annum upon the capital of this undertaking now entitled to
dividend; but the directors are of opinion that it would
nut be prudent to declare a higher dividend than six
per cent. upon the resent occasion, which would leave
a surplus of 25,121. Is., to be added to the former
reserve, making the total amount of the reserve fund
59,7771. 9s. Gd. The directors feel that with a reserve fund
of this amount, the c mpany would be placed in a highly
satisfactory position, al regards future dividends; tor,
although the present year has commenced with much mere
cheering prospects than might have been anticipated, expe-
rience shows that it would not be wise to be unprepared for
adverse changes."
It appears from their minute book that this report was
laid before the board, for the Gist time, on the day on which
it is dated, and that it had previously been printed. It was
then apprned of, and ordered to be issued. The directors
presentiwere Mr. Hudson, Mr. Robert Davies, Mr. James
Richardson, Mr. Nathaniel Plows, Mr. Charles Tee, cad Sir
John Simpson. It does not appear from the minute book by
whom it had been originally prepared, but the committee are
informed that all such documents were usu.lly prepared
by the committee of management, consisting of Mr. Hudson,
Mr. Robert Davin, and Mr. James Richardson; and it
appears from the minute book of the committee that they
held a meeting on the Bth of February, when all the mem-
bers were present.
The report and accounts, prepared by Mr. Canine, prove
that in place of having a reserve fund of 69,7771.9 a Gd.,
in aid of future dividends, the company had then divided
their whole earnings, t'gether with 61,1431. Gs. 3d. out'
of capital above what it had earned, and that if this debt
be discharged from the traffic of the succeeding half-year,
ending 30th June, 1849, it will nearly swallow up the whole
available earnings of that period. These document, explain
the various ingenious contrivances, by which the amounts
were &hand, all having the fame object In view,—
to swell up the net available revenue beyond its true
amount, and enable the board to pay higher dividend, than
were earned. These increased dividends again enabled
Mr. Hudson to realise increased profits by the tale of the
shares which he took from the company, for his own benefit
at higher prices than be could otherwise have obtained; and
thus he bad a dap personal interest in the faleidcation of
the accounts.
.

The contrivance', by which these objects were accom-
plished, were these : The half-yearly traffic accounts were
overstated by 14,5521. 19i. SJ. ; capital was burdened with
31,1311. 16s. 6d., by charges which properly belonged to
revenue ; accounts incurred on account of revenue were left
unpaid to the extent of 59,8111. 14e. 84. • and fictitious,
and otter improper entries, were made of alleged debts due
to revenue, which had no existence, in fact, amounting to
16,4281. Os. Bd. These sums make up the aggregate amount
of 121,9341. 10e. 3d., before•mentioned.
These falsifications of accounts appear to have eommeneed
during the first helf-year of the existence of the railway, and
to have been systematically carried en up to the period when
Mr. Muds ni resigned his office. It will be seen from
Abstract No. 12, that daring the first halt-year (ending 31st
December, 1844), the net balance applicable to dividend
was 17,5121. 9s. Ild. ; and that it was stated in the printed
accounts laid before the shareholder,, at 21,1491. Os. Bd.
The dividend then paid was 8 per cent., and amounted to
18,4301. 6e. 2d. An alleged surplus of 2,7181. 14s. 64., was
professedly set aside, after payment of the dividend; but,
if a real surplus had been eat aside, the dividend, in place of
being 8 per cent., would have been only 6.42 per cent.
The system of deception thus commenced, contributed
materially to enhance the price of shares, and foster specela-
tion' and, no dou' t, contributed, along with other causes, to
the formation of new lines and branches, from the large
profits which it was euppoeed would atteathem. The gra-
dual increase of capital expended, without a corresponding
increase in the revenue, rendered it necessary, in the coarse of
a few years, either to reduce the dividend' very materially, or
to increase the amount of the falsifications Ina corresponding
ratio. Unfortunately for all concerned, the latter course
wee adopted, and the falsifications, on a large scale, com-
menced with the half year siding 30:h June, 1847, when
they amounted to 16,1181.94.91. In the halt-year ending
31st December, 1847, they amounted to 18,3361. Bs. Id. ; fu
the hall-year ending 30th Julie, 1848, to 24,0931. lie. 2d. ;
and in the half-year ending 31st December, 1848, to
31,6871. 10s. I Id. These sums belong to each half-year se•
parstely, without bringing forward any balance ; and there-
fore, is order to ascertain the aisciunt of the falsifications
at any given period, it will be neoesauy to add jogether the
several sums belonging to the different half-years included
in such period. It is necessary to explain, too, that in the
accounts of the Newcastle and Berwick Railway (not then
amalgamated with this company), for the year ending
30th June, 1847, there were falsifications amounting to
2,0301. 68., not included in the above sums. The whole of
these sums will he found in more detail at the hot of the cor-
reeteet half•yearly reports, from No. 20 to No. 31.
With regard to the traffic account, it will be seen that
sums amounting to 14,5.521. 19s. sd. had been added for the
half-year ending 31st Dec., 1848. Ot this sum, 8,4001.19 s 2d.
had been added for passenger traffic, being the amount re-
ceived for the first week of 1849 • and 7,2191.44. 7d. to the
merchandise traffic beyond what had been actually earned in
that year. The instructions were sent in a letter wrifi-
ten by Mr. Close, by the directions of Mr. Redeem, to
Mr. Allport, dated 3rd Feb., 1849, of which the following
is a copy :
" Private.

"My dear Sir,— In order to make things pleasant, we have
had to take in hat half year the first week in this. Will you
be so good as to add to your quarter's statement as follows,
say—
Merchandise £2,156 9 3
Coal 4,980 10 6
Cattle

£7,21,9 4 8
Be so good as to send MO the ascended quarter's return by
an early train, as our audit begins to-morrow morning at tan
o'clock."

Thereturn was so altered by Mr. Allport, and sent to Mr.
Close, with a letter, of which the following is a copy:
" Newcastle, Feb. 5, 1849.
"My dear Sir,-1 return the December quarter's account
I current, with the week's traffic added, according to your
I instructions. The amount added will have to be deducted
from the present quarter's account, as our books are made
up to the last day of each quarter, and, of enure, I cannot
alter them. You must not complain when the March ac.
count is sent in, as I hove no alternative but to deduct the
sum, to maks our hooks balance.
I am, yours faithfully,
(Signed) JAM ES ALL? ORT."
The whole sum added to the traffic account for the half-
year ending 31st Dcember, 1848, was reduced by the occi-
dental omission of 1,1744. 1 ls. 4d., few tolls earned in 1848,
which was not ascertained till this committee made an ex-
amination of some of the accounts.
Your committee have to state, this improper dealing with
the traffic seceunt, was corrected in the amount for the
quarter ending in March, 1849 ; and it does not appear there
was any other instance in which the traffic receipts of the
company have be, n to dealt with.
(SMELT NORTH OP ENGLAND PURCHASE OP SHARES
ACCOUNT.

In the third report of this committee a reference was
mode to the stool of this aeccuet. We append at the foot a
short examination of Mr. Close, the secretary, as to the
mode in which the balance-sheet on the Great North of
Ragland purehaes account was made up for the February
meeting la this year, and presented to the auditors, and
allowed by them. Dr that account, " George Hudson and
others" (words calculated to mislead), appear to be ere-
dit:rs to the extent of 14,0721. Ot. 3d.; but so far from
this being the fact, Mr. Hudson himself was a debtor to the
. y at that time on that particular account of
2= 14e.6d., for monies he bad received and used far his
own purposes, and nne-halt the amount (14,5380 had been
in his POSINVion since Feb. 6, 1848. The money, it will
be observed, was roped i in the month of Match, 1849, soon
after the appointment of the Great North of England Par-
chase Committee, with interest thereon.
ma. CLONE, EXAMINED HT TUB OOMMITZE.
Q. Did Mr. Rodeos use any of the money belonging lochs
G. N of garland Purchase tecount-?
A Tee ; part of toe money belonging to the Great North
of England purchase was debited in error on account of
payments made by Lawrence and Co., on account of Mr.

Hallam which was not debited till the account, were
balanced, in c 3 =evacuee of Miser,. Lawrence and Co.
haring a running credit at Glynn's.
Q. When were these payments made so you allege in
error, and what were the amounts ?

9. d
A. Feb. 6,1848 i l4 £
,638 0 0.
March 1 ~660 3 6
Sept. 15 „
Oct. 13 „
Dec. 6 „
,26 13 „
'IJ ,I
775 0 0
.11 28 ~
~ 30 „
Jan. 6, 1849 260 0 0
„10 „
tf 20 ~

26,855 14 5
Q. When was the amount of 28,8551. 14e. returned ?
A. It was returned, with Interest, on the let and 15th
March, 1849.
Q. When was this appropriation of the company's funds
to Mr. Hudson's own use first dstee'ed ?
A. Wten the books were balanced before the last half-
yearly meeting.
NET IILAANINGB OP TSAR PR011.1...3.1;thl tt12411, 1818, To