The Express.
London, England, 1847-06-21 00:00:00

COURT OF EXCHEQUER.

Ni., Porra.2ll;;;;;Sk P. Pollock, C. 8., end a Special Jury.
Tea ATTORNEY-GENERAL V. ALUM AND OTRERA.—
REVENUR CAVE/I.—This case, which was part heard on
Friday, was resumed at the sitting of the court on Saturday.
The Attorn-General ; Si, F. Theelger, Q.C. ; Mr.
Watson, Q.C., and Mr. J. Wilde, were counsel for
the crown. Mr. M. Chambers, Q.C., represented the in-
tenets of two of the defendants, Thomas Allen and Samuel
Burnell, and Mr. Rerjeant Wilkins defended Robert Allen.
The three defendants had, it appeared, been carrying on the
trade of tallow-chandlers and soap-makers at Newcastle-.
upon-Tyne, up to August, 1946, when George Allen, a
younger brother, became the licensed proprietor, and bad
his name, describing him as such, pieced upon a board over
the entrance to the premises. The principal transactions
were still conducted by Robert, although the establishment
was nominally the property of the younger brother. The
three defendants were employed on the pr. raises manufac-
turing amp and other articles of their trade; end thus mat.
ten stood on the 11th of January, 1847, when, on an unex-
pected visit of two surveying-general examiners of excise, a
very large quantity of soap was discovered in an
unentered room, to which saxes was bad by means of
a secret entrance. Further symptoms of secrecy were
subsequently detected, and the result was, this information
was filed to recover penalties for concealing Pam to evade
the duty, and for using secret and unentered premise* and
illegal utensils for the manufacture of that article. To trace
the ownership of the maims to the defendant', it was
Croved that they paid 10a. a week isthe want eta Mrs.
ampbell for a loft whom put el the soap is wades was
frond • and it appeared the receipt, from Jane, ISO, to the
26th January last, ware fa the name of the defendants, and
not the registered prophetic—Mr. Chambers submitted that
the evidence was not sulkiest to sustain the information,
which was framed under the 48th mot of the 3 & 4 Viet.
e. 49, the last act relating to the sellseika of dudes upon
soap. In every count the 'knee wes eiargsd spins' the
defendants u "makers of seep;" fist averment over-
rode the whole infameaties, end Wein the jury
were eakfled that the_ kihniwes wee " makers
of use within the ninriq of the statute, sot
=hstister or labourese fineel by the Homed
they W bread esseit the delhadante.
By the skims at the Olds. a BeWswAsa was to be-
tween the dm el album Obi right be semaitesdi
" shekels et seep," sad ether pusses esusi la the
fester* of it. By the 7th end ll* Goo. IV., chap. 63, en
it we. masted that se entry of any building, &c., mails
=hewn or any aft relating to the revenue of seek,
be hopal Wan made by the trim owner, and that the
AO& ewer at the trade, in of white such entry
shall have been made, or the managers thereof,
shad* he what to all dudes, end forfeitures in-
seam& wise that se my ether • set regulating 4e
zwresse et USW. Now, that sestiss dearly im-
peded that the visible mese or priireipal inestegen
et the brier, sksald be deemed M -h. ode of
soap, so as to reader thentlialthast }salami; bat, in the
present cam the 'widows logy sookogiolod tls swan
ante' ewsenhip
.ce seenpedes elite prendest The mks
oft= stated tbellastly art tha eines swamis is the
name, net of say of the disiairia, bed la Owego Allied*
name sine Argot, lad ; tisk lashed sissethen wad the
duty, end that there wee an inateensenind eutidatbe dear,
in a eserpiesens pine that be wr the orepookor sad tbs
mailer st the premises Those wltasess also stated that
they elms saw the defendants walks ea
__kboures, end
es te the vent, it sneered the bills wee fid&tod to Gams,
Allen mil set to the deibulants, althensb the reosirzrare
io
sometimes ands red 1 their names as they losal, on
eeeseme. peld the seep.
The Lord Obit Berea said the guidon, which wee wry
inspertest, was purely legal and might be reserved fa the
court above. He thought, however, there was evidence to
go to the jury.
The Attorney-General was in the aot of replying upon the
whole case oa Saturday morning, when he was interrupted
by the jury, who intimated their intention to find a verdict
for the mown, being of °pinkie that all the defendants were
legally liable, eves though the premises were registered in
George Allen's name.
A verdict was accordingly taken for the crown for the full
amount of penalties claimed.

COURT OF BANKRUPTCY.
IN RE COLES AND COLEL—AN OLD FlAT.—These bank-
rupts were brokers in Great Tower-street, and the fiat bears
date as far back as the year 1816, the failure amounting to
between 70,0001. sad 11,0001. Up to the year 1820 a die-
deed of about 10s. in thepound had been pod, and in 1834 •
tartar diridend of thee farthings in tispound was de-
clared, but then undalas&—An appliance was now made
' apes the pert of the alainistratris of • bite firm of three
partases—stbe had aid ea alistlB, by which it appeared
that the Ms sad eats Yea widMh lie proof was admitted
had bees Lea er deasyla—ft miudes the unshined divi-
ded of new b hYn Y the plea The proof was for a
raj lags moat —The applicatica was pieta.
Is SIDDI7LPII, WILTERT, AND Co.—These bankrupts
was tankers in Henratinseest, aid had for about
MOM, sad the proesellap a the sus bias been
Twiny baba the seat, led as hewing rationad. This
was a aestlng erallses, but, as usual wet such occ•-
nons, nothing of say importance was tibia during the

CENTRAL CRIMINAL COURT.
OLD 00UST. —Beane OW Jeanie "Ma and Mr. Me Bella
THE POILOIIIII6 CM RAILWAI BCILIY.-111111144 NOW"
West, 18, described as a broker, and Willies lonsory, 41,
basher, were placid at the bar.—Mr. Bollards%
the souk said be append as ceased ix the
u primordial*/
who, sa well Oka odour rima% Pareoe. was *MI
vapor severalas irdisharsts, pwith loamy and adaderroso*r,
is Irving ford and Woad sari& instruments, mikd rail-
Plc =JP. Their lariddps woes aware that in a rasont ease
*doe dm Cart of Nadiegase, the Tomtits arose whether
Musedp NM witida the are of dr shah, so u to
smiler et limey, and the awl ha that rear
that it was set, and be believed ths jape, cc sass
' of Ihno, went so hr as to my that if the gnarls. bad
sons a ore reserved fer the esmidenelaa of
the Judges, it wadi be impeelble 6c the
the plansson tr moldadji dish dos instru-
mat he merlims e err wth mail ea ilediment tor
*we real Is emerisol. WAS * mil* ha alluded
reillid atm Chdr inlasern," dit Leta Chlst
asobla eis no less Ird yet been
lie em* *is list the Idol et ill
lg i=lithemies 6edi yeS2ition ea moranity
*NM dromoinsso et this to fly :a .at, and
Ihe real right be, het it hie Oho
kr Ihoyeemeeden 6orist eons Wes rombaintiCrtthe
hoilmais he taw spa net beioeFrod, 1 weld save
thofire etas as kat bong • menseeeledly.
16 Irldersee, who eggeteei Penurridee =as
✓teggilselise hr he pessposers6 et his 66 mar
more pone.
The Clikt Justin apetrei an abase thee miler the
elsesalmeshowenlanotlejustidedia *Wei.
The Wel et War war the . bash
rent ebsemea dr riser mtds hierierly lamed
eighty Gelid asesentelle newellteness re seselpis hr the
pmeeni ar or ef 64. sub, will Irene * depend
.1 r• m Thenrlkaidis y. In earlierset of away he harm
nen* were drafted es warn*, and ram hit the pet.
reed of seamy; and in a 616 heads, sal dilk est et
comb they wore olooribed as anieasldya 6r dr irmit
sehieweri ert es eimessite or ram fir the
lein esentily, to wit, aM. slew drratillsie eiriest:l.
aft Wars Ramey lihrommy. The inaleheseei
=be bon the Aber elmirset, wee of =mem
1116 and Mr. loads hr the
cream Mr. lidiendes, wids hr. Bohineas, asairiel