The Express.
London, England, 1851-05-14 00:00:00

COURT OF EXCHEQUER-YESTERDAY.

SLETEAOII seDANCE,
TIER MARQUIS or CHANDOS o. ma COMMIASIONIRII OR
INLAND lIIVIRNIEE.—.ILDDRIENT.
Thbt was an appeal from the decision of the Commis-
sioners of Inland Revenue in the shape of a special ease
framed under the 13 di 14 Viet., chap. 97, for the opinion
of this court as to the amount of stamp duty payable on a
certain deed entered into between the Duke of Bucking-
ham and the Marquis of Chandoa. The object of the
deed was to enable the Marquis of Chandos to purchase his
father's equity of redemption in all his mortgaged estates,
and to raise 1,500,000/. with the view of paying off the in-
cumbrances on the estate and the personal debts of the
Duke of Buckingham. Under these circumstances the
. .

commissioners were of opinion that the deed7oughtto7;
subject to an ad valorem duty of 1,0001. To which the
Marquis objected that he was, in fact, only to be consi-
dered as a trustee, appointed jointly by the Duke of Buck-
ingham and himself in order to arrange the affairs of the
former, and that he was not " • purchaaer" in the sense
in which that word is used in the schedule to the 6.5
Geo. 111., e. 151. The ease having been recently argued,
Sir F. Pollock, C. 8., now delivered judgment. Alter re-
ferring to the facts and arguments of the case, his lordship
said that the court were unanimously of opinion that the
commissioners were wrong in their construction of the act.
Judgment should therefore be fur the appellant.
Judgment accordingly.
The court then took motions.

INSOLVENT DEBTORS COURT.—TESITADAY.
Stemma vas came Corwineniaa.
its Tens MATTNROP THOMAS 011011102 SMITH.
This insolvent, a share and stock broker, was opposed
by Mr. Dowse for two creditors named Tucker and Rich-
ardson. Edward L. Levy, an attorney, appeared in person.
Mr. Sargood supported.
The insolvent was a bankrupt in 1848, and obtained his
certificate. According to the rule of the Stock Exchange,
he was not to be admitted into the house for two years, and
to that circumstance he attributed his insolvency. It was
one of the general rules of the establishment that no mem-
ber was to be re-admitted within two years of a bankruptcy
unless he paid his creditors in full. Ile had been con-
cerned in some bill transactions, which now appeared on
his schedule, and had put his name to bills of exchange as a
broker, in accordance with the general rule. lids consider-
ation debts exceeded 7001„ and the debts without consider-
ation were nearly 80W.
Edward Lawrence Levy stated that he bad discounted a
bill on certain representations as to his wife's property, and
his brother, David Levy, who was now in partnership with
him, confirmed his evidence.
The insolvent denied on his oath that he had made the.
statement alleged, and also that he had received the Sum I
stated as discount.

The Chief Commissioner thought the case was a fit one
fur the elercise of the discretionary clause. There had not
been that prudence and consideration for the interests of
others as was to be expected in a man who had once failed.
As to the case of the creditor Levy, be did not know which
to believe, the insolvent or the brothers, and would not re•
mand him at their suit. The judgment was five calendar
months under the discretionary clause from the vesting
order.

CENTRAL CRIMINAL COURT.

OLD COURT.-YESTFADAY.
Usu. TAI Illacoebsa.
ALLEOID ASSAULT.
' "

Joists Tattersall, a tall person, described as an officer of
Customs, was charged with an indecent assault upon • little
girl named Amelia Holder. The prosecution took place by
the direction of the Commissioners of Woods and Forests.
The occurrence which formed the subject of inquiry, it
appeared, took place in Kensington Gardens on the atter- I
00011 of Saturday the 22nd March. The prosecutrix, a little
girl, 'wise year, old, was in the gardens with her sister
and another mil about her own age and a little boy, and
the offence imputed to the defendant was alleged to
have been committed in one of the alcoves. The
case mainly depended upon the evidence of • man
seined Dana. who was employed, according to his
own statement. mmaionally as a constable and occa-
sionally me • !gardener, bat his story differed in
some material sate from that told by the child herself.
Upon cross-e by Yr. Ballantine this witness also
said that he went shoat the in plain clothes, and
that bis attend°n was directed to cases of this
tienidgelen, and be elm dated be had appeared as a
whams witmeet of elenume amps at the quarter moutons,
sod tin anaelene the oravietions were quaalied,
he bed •
amalas ms hin pe:to the facts.
thins• et character spoke to the
sound measi haft el the
The leamirs, i► sonsies up the ease to the jury, said
that ladenbisdly the whose Dana had been contradicted
in some of the saga pilaw of his evidence ; and, although
he woadaot stature an opinion as to
tbe plan that should
12. ed with regard to the °Seers employed in the
be certainly did think it mange that they should
relremag to go about in pieta cloths', instead et appear.

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