The Express.
London, England, 1860-04-24 00:00:00

COURT OF EXCHEQUER.-Arm 23.

Sittings in Banoo.—(Before the Lord Chief Baron, sad
Barons Martin, Bramwell, and Wilde.)

RRAIJIMOLDERS OP THE LIVERPOOL LIBRARY T. THE
MAYOR, ALDERMEN, AND BUMMERS OF LIVERPOOL.-

6th and 7th Vie., c. 36, which exempted from laud and
borough rates scientific and literary societies. hi this
case the shareholders numbered W 3, and the shares,
which had been originally a guinea, now sold in the
market at 9i. 10s. The act itself only exempted societies
for the encouragemeut of literature, science, and the fins
arts, if supported wholly or in part by voluntary contribu.
Lions, and where there was no division of profits. This ins
a circulating library, with this addition, that it was ► joiut•
stock company.
The Lord Chief Baron—But there is no dividend.

Mr. Milward—No, but there was an express power that
the company might be wound up at any time, uud they
might alter the rules sou to enable the proprietors to
divide the stock. They had, moreover, a personal adult-
!age in being permitted to take home the books, and to
introduce their friends. There was moreover a rule by
which any propridor could assign or bequeath his or her
" benefimal interest," and there were cases to show that,
where a beneficial interest existed the society could not be
exempted. If the society took in the Saturday Rerkw or
the Araminer it would not be exempt.
The Lord Chief Baron—They cannot take in newspaper,.
Mr. Milward—No. He would contend that in this case
there was a beneficial interest, and that the society was not
exclusively for the promotion of literature. Suppose the
society circulated such a class of literature as found a sale
in ► street off the Strand. _ _ _

Baron—ltThe Lord Chief would be very obscene, no
doubt, but we cannot sit here as critics.
Mr. Milward—l will put a case of a society which Cihal
Wed a record of all the prize fight&
The Lord Chief Baron—Well, a record of prize fights
would be part of the history of the country. (Laughter.)
Mr. MllWard proceeded to say that when a person bought
a share he would stillhave topaz lt. ls. as an annual subscrip.
tion, or his share would be forfeited, so that could not to
regarded as a voluntary subscription. He submitted that
the Exemption Act could not override acts passed subse•
quently, under which several of the rates appealed against
bad been made.

The Court were of opinion that the society was clearly
within the meaning of the act, and gave judgment for the
plaintiffs.
Judgment accordingly.

INSOLVENT DEBTORS COURT.—APRIL 23.
(Before the Chief Commissioner.)
M an JOHN WHAION.—APPLICATION TO REMOVE AN

INNOLVENT INTO Tat COUNTRY.

In Ws am made to
remove the insolvent into the country at the expense of hie
creditors. His debts in the aggregate exceeded 4,00 W., and
out of 42 creditors 31 resided at Sunderland and the neigh-
bourhood. The actual debts were under 2,0001., and had
been principally incurred on account of a brig called the
Westmoreland and a barque called the Aden. He attri-
buted hie insolvency to having been arrested before ho
completed his undertaking with regard to the latter vessel.
He had in November made a settlement on his wife of his
furniture at Sunderland.

Mr. Dowse appeared for several creditors, and applied to
remove the insolvent to Durham, to be heard at the district
county court at Sunderland, and read an affidavit that the
expense would be paid. The creditors considered that the
caw could be fully inquired into where the insolvent had
resided.

Mr. Sergood, for the insolvent, said the application was
entirely in the discretion of the court. Of the creditors,
eleven resided in London. _ _ _

The Chief Commissioner was of opinion that the creditor,
were entitled to remove the insolvent, and ordered his re-
moval to Durham Gaol.

Mr. Sergood asked that the insolvent, who was on bail,
might remain at large.
The Court decreed otherwise, and sent him to prison, to
be removed by Saturday at the expense of the opposing
creditors, which expense, it is anticipated, will amount to
considerable sum.

MARKE7 S.
LONDON WEEKLY DOCK XErIIRNS.-APIII. 21.