The Northern Daily Times.
Liverpool, Merseyside, England, 1856-09-05 00:00:00

on informer would derive
_ .

5 if
014istrates, and they were not likely s. .
441 he ri,,d'd so, h would be in the smallest coin of the realm,
,to iode tu-1.1.- jackson) for one, with others, were fully
(Hear,
'tear.) elitlY the Rector against any such consequences.
ilatertii 4 'their boing compelled to inter paupers at . Walton
prepared
onve
me
land
1),,i,_"1. ee.4llL, *tild be. attended wi.th. considerable.
hear,)l'ith * 'ut prejudice the negotiations for additional
e'e now being conducted by the burial board.
yenta Not Only so, but as yet they had had no e
r
(r
H,ear
!hfor it mad© as to the division of the
asePB Well k own that tl round at Walton was_ pettr.-
eektorl WeenseqUence of'are Zengtations from th,eesvleadt
tell, ,r, , s) that the parish cemetery of St'. Mary's
frytwo or
ll'areeTV)llt be closed. p Now, with the exceptiondo
that not
a single ,nrt' af the parish, he (Ur. Jackson) beli
teitides
t4noteretit had taken place at St. Mary
some kim "rot the bodies of paupers, or such as hahoor.) It
late
Cemetery,cA'si was
e Arch.
tae obvioo„e assistance from the parish. (11ear, pro-
vided a, --, therefore) that the ground at Walton was
so
that a Vet; ,aubstitutte
, and
apatt ~..s_ rge for that cemetery, or maisnhl
kes for thetattiProportion of the new cemeteerayly
toyoutlhdebseamseet
Mee ParPoses, and be subject
merely from
the a. Mee heat) It was evident, if
tieteret of
t,,_
buildings
"° Place, the nature of the
for such
s aP,t. it, that it had been intended
convenient,
ss4hea_elteeteratts
,t,44ll,a_qtlestion of fees had not yet been arranged,
ha% respeci`lnaade no intimation astOwhat his intentions
ld
Jackson) thought should
, 4:1 bee dent
. ,
_Nvh ich he
haig Ott ,Inderauteallbde.fore they c(oNimemt.sitatted_themselves, without
Walton. The Rector
h
Nicilitte(tii, at tilinag't tbo "dt,ertiltheant it was his opinion that e.
aieti, ate ta:i'leitc"r'n,_4raeae feesealteWalt‘on as those which werealpe yor
On referring to the se f
m.r.
jaeleß fixerci Ta churchyards.
iteeeserri) f0ti...511!. 829 for the parish churchyards, ho
‘the
whichvthat
rhe g' tetfld 'lla.,eniaft the followinghem_e would be the fees
. H. (Mr Jackson) did notths
a.a.scale
II:e°117,1t°1;1';°ald elari°lntlitern he merely said that under
''''''''ll fr'e.-4"' the tUln the' first instance there was the Rector'
"16,k 1 "of 2% od, breaking fresh ground 2s 6d, reis--,_ e
an
rage d'' 'sexton, fin, every foot of clay soil,6d; and taking h
latge:;(lehl'thaanef,;,lte eravesto be seven feet, the sexton's charge,
iu
fee he (Mr. ja ar a total expense al o4e.ther of Ms. A few wee
8 Wilich th 6,80 n) had stated that, if they
.came under the
''d of thoe„ltretor could claim for thtlepmaeritsehryc,hurchyards,
where they
ay ~sie zio; laYahle at St. Martin'
sU
to not ti4oo°t; the burial of pau ,
perthe Rector had replied,
they would have to anYthiria„vetY coarieo.l3:Pon that occasiton"
it
was impossible for
senior, ' ~1„° be .°' Manner, the.
incorrect than that as-
e, • -there ; tare utterly inco 4
...,, Now,
I 'qr.
„. i '3, a shadow of truth in it
f the case
to the ho'eson) would submit the facts o- for
tlanstl)inr buriaairsd,. a feTheY were paying at present
subsneg altokether a of 6d to theree owesno
tl. ' wOB trial
, I.e of ls. Theret r and 6 d
chargeto the
for clerk,land,
i,ar:,e fee, now 2.1.t12e scale to which hieshadaare.feerered, so then,
the other
1,2' they
v,04.;,,t had amo,anted to ~ 4 a
CO 't 1110
was''' attiount to 10s—so precisely as Is was to
made ailles,
n to xj.,00,-).
(Hear, hear). If they went
ts to
b the,,B ', "tteterY until the neces.ary arrangemen .
;;41e; th' ,ITheht be charged 12s 6d for each interment. Still,
si,"'y eie'reurnstanees this would probably be the best course
‘vt"ie,4l4,lle;td Pntlae. and it only remained for them to throw
I.'g ,„ - upon
the goodwill of the Rector, and see
.(i i. -ere thc, best - they could make with him,
break
toe _ 4 - terms
'4ll, •nitie, ground at Walton, while negotiations were pending,
rf,4, ;I"'h, as they must bury their din some other
'4lktltinh • .e, heteed, in conclusion, to moveethe following reso-
!':ll,it"."
.Tliat, it appearing that he
.new cemetery
thatetno's not at present in a state totreceive. interments,
' ed,n enter upon it at once would prejudice the pro-
esolved
that, Zs of the burial board parr this question,
that' ;.8. a temporary expedient, angements. be' q-,a)et°l the interment of the poor of the parish in St. J
\Vali erYs in prefererce to entering noon the cemetery at
t $,Tc! for the present." —Mr. John Jones seconded the
;ern' °tlon,..._;llr. Ciitchley moved, as an amendment, " Tha
%-hrt,her cominnnieation be made with the Rev.
.Rector
Al reu with a view of an extension of the time of closing St.
Thlr-in's eernetery."—Mr. Mellor seconded the amendment.
Thin votes being taken upon the amendment it was lost, there
thaw,4 98' for it AIC it lile Mellor, and Smith-3; and
glins, . ,rs. r c y,
81),11, "t, Mess
esss. Jackson, John Jones, Owen,. Bairstow,
;kaki Woodruff (the chairman Jones,
The original motion
eir„t7l3 Put and declared to
.be carried.—. The necessary
044':ens were given for interring paupers In St. James's
v'erY, and the board adjourned.

case would fiaveioi;

Commotion we
rtrd before 01

flict a r

ground—

POLICE V COURT.
----ESTERDAY

(BEFORE Ma. ALDERMAN HOLME.)

LING WEARING API

glesworth, c
sent to

veral p

motion,

van fol

throw it awa

e, after

variety

from (

property, consisting of new

I severe

other articles of
a well•known thief and

ad the man d

Le hai a wife and

minded

I DOCK COMMITTEE.-YESTERDAY,

The usual weekly meeting of the dock committee was
I held at one o'clock, yesterday, Mr. Charles Turner in the
—EL.—Alice Berbeck, who was ! chair. The other niembers prelent tve:e—Messrs Shand,
stealing a considerable quantity of ' Robinson, Smith, t vans, Gladstone, Littledale, Barber,
Jd 61 clothes, was brought up. It Mondall, Hubback, Rankin, and Bold.
(I_ property had been stolen from a Mrs. The following tenders were recommended by the sub-
A Spring-place, Clare-street. The prisoner committee of works, and agreed to be accepted :—Messrs.
~„ gaol for three months. Janes M'Mnrdo and Co, 5,000 cubic feet of Quebec yellow
pine; R. A. Watson, 1,200 Cubic feet second middling
ARREST OF SWELLS.— D,tective-ofl3cers, Sullivan and
'Culloch, brought up two nersons, named James Sweeney, Baltic, and 5,000 feet large Baltic pine; Richard Ashton,
las Burke, and Mary Sinclair, alias Farley, alias Thomo - 20,000 fire bricks; William Casson, 50 brls best quality
1, on the following charge :—lt appe .red that, for the last. Stockholm tar, and 30 brls best British pitch; John B.
' --s. there was an auction at the corner of Duke-street, ,mere, i 3,000 yards best roofing felt ; John and Thomas
lone had lost money-z=having had their Johnson, two tons best Russian tallow; Charles M'Bride,
The prinonerk were observed at the cotton waste.
suspected from their movements. The The bvelaws and regulations for the dock line of rails
ale prisoner hand something to the man, were again brought up. In accordance with suggestions
him; on taking hold of the prisoner made at the last meeting, the rate of charges had been
'
down, leaving the lapel of his coat in reduced to 61 per ton, and the minimum penalty recom.
d a'so spraining his thumb by the fall. mended to be 103. These arrangements are liable to revi -
sion if they should not be found suitable in the working.
iy, and on passing Cornwallis-street he
A letter was read from John Shepherd, master pilot,
im, which was picked up by a person
returning thanks on behalf of the master pilots' generally,
and it appeared that a lady,
for the shelter and accommodation afforded by the hut
had reported the loss of the purse.
went constructed for them by the committee, and requesting a
~,r, slight alteration in the door, which was very much exposed
to rain, and also that gas might be introduced into the
building during winter.

Mr. Evans
(Laughter.)
The letter *as referred to the works committee.

Furnish them with pipes and cigars.

GRAVING DOCK ACCOMMODATION
The following document was read:—

TO THE CHAIRMAN OP THE DOCK COMUITTEP.
Sir,—We, the undersigned shipbuilder's and master shipwrights
of this pot, }leg respectfully to express our deep regret that,
although the attention of your committee has been frequently
called to the deficiency of graving dock accommodation,
no actual steps are being taken (so far as we are informel) to
remedy this most serious and rapidly increasing evil. On the
presentation of our last metborial, you stated that they
was nd disposable funds for the purpose. 164" e Cannot but
think, however, if your committee were made
fully acquainted with the vast amount of injury and loss
inflicted upon the whole shipping interest of the port, arising
from the inadequate supply of graving dock accommodation,
the nebssary funds would be provided; even though
,it should
involve the necessity of stopping other and less ithpottint
works. We again, therefore, most urgently request that, as
considerable time must necessarily elapse before new graving
docks can be completed, no farther delay may take place in
the commencement of the work.— We are, sir, your obedient
servanti,

John Wilson Green, H. Milroy, :An Majors and do.,*
Howson Pritchard and Co. John J. Case, Rowan and Co.,
Bannerman and Massy, John Dawson, Humble, Grayson,
and Co., T. and It. Clarke, jun., Thos. Boyden and Son,
George Ladmore and Son, W. C. Miller, W. B. Jones
and Co., Johnson, Morrow, and Co., Cato, Miller and
Co., Paul M'Cappin and Son, Joseph Steel, Thomas
Vernon and Son' Hugh Mackay and Co., B. W. Mackay
and Co., R. and 3;. Ines and Co,
The Chairman reminded the committee anti the gentle-
men who had signed that document that they had no
power to act in the way they were requested to do. They
had no power under present circumstances of applying
money granted by parliament for one particular purpose to
another object. A provision of the dock act did allow a
discretionary power to the committee to stop or
alter any works, and apply the money granted, for
any particular work to any other purpose, if the latter were
required for the accommodation of the trade of the port.
But when they were last in parliathent the whole of the
money was specially applied by parliament to d special
purpose, and the dock committee had no power to apply
it, to any other purpose. The committee of the House of
Commons refused them that power.
Mr. Smith thought all which the writers urged might be
urged as strongly by any other interest of the port, by the
steam-ship or sailing ship interest. He was perfectly
astonished that there had not been as much activity on the
part of other bodies as there had been on the part of the
shipbuilding body, who had sent their memorial after memos
rill with reference to the graving docks. If the public out
of doors had been as much alive to what was really for the
interest of the port as the shipbuilders appeared to be,
there would have been such a demonstration as would have
forced the dock committee to take some action. He was
still of opinion, as he had said about a fortnight ago, from
sitting in the harbour masters' committee, and feeling as he
did the imperative necessity of giving increased accommoe
da'ion, not only in the way of gravinc, docks, but in other
respects, that they ought to think seriously about
going into parliament even that session, because,
if they were to stand looking on and doing
nothing for the next twelvemonths, the confusion would
bo beyond anything they could imagine. (Hear, hear.)
They had only to look at their receipts, and compare them
up to that day with what they were for the corresponding
reriod of any previous year, to observe the increase of their
trade. How was that increase to be provided for ? One
thing he felt certain of.—that they could not stand still.
Mr. Barber hoped that all the other bodies had no more
pressing or urgent reasons for coming to that committee
than the gentlemen whose memorial lay before them. They
appeared determined quite to ignore Birkenhead altogether.
There were graving docks now being completed at Birken-
head, which would add greatly to the accommodation of
the port, but of which they seemed to take no note. He
had made some enquiry as to the capability of these docks
when completed, and he believed they would give as much
accommodation as one-third of the whole of their docks, if
not more than that. He did not hear in the list of me-
morialists the names of gentlemen who had docks at Birken-
head. He thought in the former memorial he observed the
names of the Messrs. Clover. They had a dock now in
Birkenhead, and he did not hear their names read in con-
nection with the present memorial.
The Chairman : The Messrs. .Clover signed the former
memorial, but not this.
Mr Barber said it was not unlikely that gentleman might
be jealous of the advantages of those who possessed docks
upon the other side of the:water. He did not think there
was such an urgent want of additional graving docks. Cer-
tainly some alteration in the management would be
necessary, which he thought should be tested before they
required increased accommodation.
Mr. Hubback thought Mr. Barber was under a wrong
impression. He could state, of his own knowledge, that
many ships were now being coppered in other ports, in
place of coming to Liverpool, in consequence of the crowded
state of the docks.
The Chairman : I am afraid we can only return at
present the same answer as we did before, that the memo.
rialists are mistaken in their supposition. . We have no
funds legally applicable to the purpose they wish us to apply
them to.
Mr. Evans: I think we are likely to fall under the power
of a committee of vigilance, like that which they have in
California, upsetting all the authorities. (Laughter.)
THE DOCK ACM UNTS.
Mr. Smith asked if he might now make some remarks
upon the dock accounts for the past year, which were
printed, but not yet laid before the members, as he should
be leaving town for a month after that day ?
The Chairman said he supposed the committee would
allow Mr. Smith to consider the accounts as before them.
Mr. Smith said from time to time there had been remarks
made in the committee as to the mode of rendering the
annual statement of accounts. A good deal of trouble had
been taken, and he believed that, in every respect, now
they were as satisfactory as they could, by possibility, be,
with the exception of the warehouse accounts. Now, these
accounts, he did maintain it, were a disgrace to the establish-
ment to send out in that form, particularly as he knew that
the chairman's attention had been pointedly drawn to the
subject, and of course he must therefore assume that the
mode in which they now appeared had been produced by
the chairman's authority, or at all events with his full
s +notion. After what had occurred he (Mr. Smith) must
really enter his protest. He looked at the Stanley dock
account, and he asked the chairman, or any other gentleman
present
Mr. Rankin : I would strongly recommend that these
remarks should be postponed until we are all acquainted
with the accounts. (Hear, hear.) These are matters
which may be correct, or may not ; but no one here can
answer them at present. (Hear, hear.)
Mr. Robinson : For may own part, I have not yet seen
the statement of accounts at all
Mr. Smith : I have one great object in making these
remarks just now
Mr. Bold : Can the subject not be gone into just as well
a month hence ?
Mr. Smith : I make the remarks now because the
accounts have not yet gone out, and it is not too late for
them to be altered ; and, therefore, I think it highly
desirable we should deal with the question to-day. If
it is against the general wish of the committee I shall
give way.
Mr. Robinson : I think we are hardly in a position to
speak yet, because the accounts are not yet in the hands of
the committee.
Mr. Barber : I really think it would be quite desirable
that Mr. Smith should go on. He has alreadj.said quite
enongh
The Chairman : Oh, yes, I think he had better go on.
Mr. Barber : I speak in the matter, not yet knowing
what the accounts are.
The Chairman : I think everything can be fully
answered,

Mr. Evans : Let him proceed, I dare say it will be very
innocuous,

Mr. Smith said some months ago he spoke to the chair-
man, and to the chairman of the warehouse committee, and
be did hope, from what was then said, and from the efforts
which he knew had been made, that the accounts would have
gone out in a different form this year from what they did
the year before. But he would appeal to anybody who
locked at the accounts, to say whether they were, he would
not say intelligible to any man of ordinary understanding,
but he would go further, and appeal to them to say whether
ho was not justified in maintaining that the cleverest
accountant in England could not understand the accounts.
On the one side, he found a credit of cash received for rates

THE NORTHERN TIMES.---LIVERPOOL, FRIDAY.

and rents of £29,157. He then looked at the debit side,
and he found that there had been paid far waged and
salaries £24,535 ; for taxes, working implements, and othef
matters, £6,365. These two items made together £31,000
nearly, as paid, against £29,000 as received. Then came
an amount in additioh, transferred to the credit of the
Liverpool hock Estate, of £5,000. Now, how, or where, it
could appear that they got that amount, must be, to the most
intelligent man, a perfect puzile, and he was quite satisfied
that that £5,000 was got by rule of thumb. The only way
in which he supposed it would be explained, was by an
addendum in the shape of deposit accounts on the other
side for freights unsettled, &c. But whether the warehouses
had done ill or well, he was quite satisfied no man of ordi-
not), intelligence could understand from that account. He
contended that there was a form of keephlg the accounts,
by which they might be rendered perfectly intelligible to
anybody and everybody, and if there were such a form, it
was the form which should be adopted. He had been told
by the chairman of the warehouse committee, that he had
got some other form of account to be laid on the table for
the committee to see the different form. He had only to
say, that if the accounts now produced were the proper
accounts, he maintained it ought to require no additional
account to be laid upon the table for the information of the
committee. If it were not a proper account, and that an
additional account was required to make it intelligible, then
he said the public had a right to the additional account as
well as to that. It would almost remind him of the position
of a fraudulent tradesman, who found It necessary to keep
two sets of books,
,one for himself, and the other for the
purpose of mystifying and confusing his c'editors. lle
might be wrong, but he honestly confessed that he Could
not understand the accounts, and he did not think anybody
else could understand it. He thought theta was a mode
which might be adopte'd of rendering the accounts

giblg, and he did maintain that, if there were such a mode,
t:ef it 3 the ditty of the committee to see that that mode be

' adopted. __ __
.
The Chairman said Mr. Smith had glade come rather
strong remarks, and used some strong expressions, rind con-
sidering that other gentlemen might be supposed to under.
stand accounts as well as Mr. Smith, he thought it
would have been advisable if that gentleman had heard
the etplattatibn Whirh might be given before be ventured
to say that the accounts Mit fdrward by the warehouse
committee, composed as that committed Was, Of gentleman
who understood accounts quite as well as Mr. Smith,
and who had passed these accounts, were a disgrace to
the committee. It would have been better if Mr. Smith
had ndstponed, at all events, using such harsh expressions,
until he had heard the explanation of these gentlemen,
giving them credit for Ode kridviledge of, accounts, and
for a desire not to allow anything to ed fdrv!tard to the
public, which could give a false colour to the tratidadiorte
of the committee: He was quite sure that such was ndt
the intention of those gentlemen, and that they had all
df theth intelligence enough not to let anything of that
sort appear noon the face of the accounts. The great
point of which Mr. Smith had laid hold of, was the
Stanley dock warehouse account. Now, the cdmmtttee
were aware that that warehouse had only been in opera=
tiou about twelve months, and the consequence was, that
there was no balance or deposit account carried over from
the previous year.
Mr. Smith : In explanation, allow me to say that,
although! selected the Stanley dock warehouse account,
as beifig the first, my remarks apply equally to the
Albert dock accdtint...:--the principle is the Satin'.
The Chairman: The accounts you have alltided to are
the Stanley dock warehouse accounts ; and you specially
alluded to the fact of .e 5,000 being transferred td the
credit of the general estate, as earned by that dock, and
pointed out that, in those accounts, you could not see how
that e 5,000 had been earned.

Mr. Smith: Sir, I must again interrupt you. I
did not say one word to imply a doubt that 010
money had been earned. I believe if you issue the
accounts properly, that the warehouse has earned More
than that. It is the Mode of rendering the accounts which
makes it so unintelligible to any ordinary Understanding.
The Chairman : I am going to explain.
Mr. Smith : If it were a proper account it would make
itself understood.
The Chairman hoped Mr. Smith would allow him to say
that it would be better to defer his other remarks until he
had finished what he was now saying. Mr. Smith had
batter not interrupt him in what he had to say. The
£5,000 carried to the credit of the general estate, was
carried there for this reason. There were deposits, which
were stated on the face of the account, in the hands df
the committee to the extent of £9,017 14s 3d, to cover
rent and other charges on goods in the warehouse. Xow,
everybody conversant with warehouse accounts must
know, that these deposits, with the exception of .t 1,071
deposit for freights, namely, 13,914 15s deposit to Cover
charges on goods in warehouses, and .£4,028 19s scl special
deposits, were so deposited in payment of charges on
goods taken away until the accounts could be sent in, and
the charges regularly transferred. It was quite clear that
the warehouse had earned within a trifle of the amount of
these deposits before the goods were taken away and the
deposits sent in. Therefore. having £7,950, or thorn.
shouts, in hand, the committee thought themselves justified
in assuming, that £5,000 at least was earned for charges
on goods having been taken away, at the general
rate of their deposits. It was a perfectly safe
calculation. According to the account given by
Mr. Austen, who had charge of that department, it
would be found that the deposits did not exceed the
charges by more than about one-sixth of the whole. If,
then, they took one-sixth from the deposits, it would be
found an ample allowance to take from the charges made.
He should confess that if it had been referred to him alone
he should have allowed the £5,000 to stand over for another
year. But as there could be no question whatever that as
to the £5,000 upon the face of the accounts—he would
not say to the mind of any man of ordinary intelligence
because that might seem an insult to Mr. Smith, as
implying that he was not a man of ordinary intelligence—
but certainly to the minds of the committee it was quite
obvious that it had been earned, and that they were justi-
fied in transferring the amount, He had himself no doubt,
of course, that it had been so earned, but, at the same time,
he would have allowed it to stand over for another year.
With respect to the Albert dock warehouses, Mr. Smith
had said that the same thing occurred. There was no
such apparent discrepancy on the face of that account,
and it was abundantly evident to every man, whether he
understood warehouse accounts or not, that the amount
had been earned. Mr. Smith had urged that it was
Perfectly easy to make out the accounts upon a dif-
ferent method. There had been a mode proposed to them
for adoption—no doubt it was the mode which many
of them might adopt in his private concerns—an
estimated amount was taken of the charges which had
accrued upon goods in the warehouse up to the end of the
year. That, to a certain extent, must be an estimated
amount, and it was for the express purpose of avoiding
anything like fraud or cooking of accounts that the sub-
committee came to the determination which of course it
was for the general committee to adopt or refuse, as they
might think proper. They considered that in the pub-
lished account they should only put forward money
actually received, and did not like to put before the public
any estimated accounts. The moment they began with
estimated accounts, no matter what confidence they might
repose in their officers, they left room for any warehouse
keeper, or any man who wished, to show a better account
one year than another, to estimate too much or too little.
If they took the money actually paid and received in one
year, it was clear that although one year they might not
have received the exact proportion, yet that on an
average of four or five years they would have a measure
of the profit they derived from their business in the
amount they had received, deducting the amount paid.
Therefore, to prevent anything like fraud, it was thoug'lt
better to keep the account of actual receipts and actual
payments, so that they could not, by any possibility,
make a mistake. It would have been perfectly easy for
the committee to have asked for an estimated amount of
the profit or loss each year, but they felt that this course
would render the accounts liable to be cooked as occasion
might require it.

Mr. Robinson differed with the chairman regarding
estimated accounts. He had himself drawn out a state-
ment and shown it to Mr. Austen. which, if the committee
approved of, it would, he believed, place the accounts in a
perfectly intelligible form before the public. The accounts
as they were kept in that book he never could himself
understand, and he believed it would be impossible for any
one else to understand them.

Mr. Smith was much obliged to Mr. Robinson for his
support of his opinion. He denied that the question
under discussion was, as the chairman seemed to have
assumed, a charge against the committee of having falsely
assumed a certain sum. He did not make any such
charge; but what he did complain of was, that the
accounts were sent forth to the public in a form which was
not intelligible to any ordinary understanding. He was
confirmed in the remarks he made by Mr. Robinson, and
he had contended that it would be only respectable on the
part of the dock committee to maintain their high position
by showing that they had nothing to conceal, but could
make out their accounts in a way in which every man
could understand them.
-

The Chairman was a good deal surprised at what Mr.
Robinson had said. Mr. Robinson was aware that the
present mode of keeping the accounts was adopted, almost
unanimously, by the committee:of which he was chair-

Mr. Robinson: I never gave my sanction to it.
The Chairman : But you were aware that your com-
mittee did ?
Mr. Robinson No, Ixi as not.
Mr. Hubbaok said there was a special meeting held, at
which the accounts proposed by Mr. Smith, were laid
before the committee. Seeing that certain amounts were
assumed amounts, and that the gentleman employed to
make them out was not in town to give any answers, there
was a resolution passed, and he thought unanimously
passed, that the accounts should, on that occasion, go out
simply in the form of cash accounts.
The Chairman : Mr. Robinson states that he was not
aware of the fact. Here is a note of a meeting on the 7th
of August, 1856 (the special meeting referred to by Mr.
Hubback), at which there were present, Messrs. Robinson
(chairman), Evans,
Hubback, Holden, Barber, Brockle.
bank, and
myself. I moved, and it was seconded by Mr.
Hubback, and' resolved, that the annual warehouse
accounts should be published as before. That was the
meeting of which Mr. Robinson says ho was not aware.
The minute is signed " Thomas Robinson."
Mr. Robinson: Yes, bat I dissented from it.
The Chairman : But you said you were not aware
of it.

Mr. Gladstone said Mr. Robinson had, of course, a right
to dissent, but the public had some sort of right to expect
that the accounts of the working of the dock warehouses

should have the sandtion of the chairman of that com-
mittee.

The Chairman: The accounts had the sanction of a
large ntWority of the committee.
Mr. Robit/spn I expected that they wculd have come

before us again.
The Chairman : Well, I don't know what you expected;
but you were aware of the fact::
Mr. Barber thought the,remarks of Mr. Robinson cast
acme reflections upon the manner in whicili the committee
conducted themselves. It was true he did dissent; and
had some pet accounts of his own in his pocket, but he
Succumbed to the general voice of the committee, and
signed the document as the act of the committee. If he
was opposed to that proceeding, there was but one course
left to him, a course which he (Mr. Barber)
jfit-0 not
heard that Mr. Robinson had as‘yet followed out. If, ag
chairman of the committee, he signed that document, and
afterwards came there and said he never agreed to it,
sanctioned it, or was aware of it, he (Mr. Barber) really
did not see how Mrd Robinson could hold the office he still
held.
_ The Chairman : That is another question. I think he

should not have said what he has said,
Mr. Robinson : I fully expected tho accounts would
come before the committee again.

Mr. Smith : If, on my return, the accounts have thus
gone out, I shall most certainly move for a special sub-
epmmittee, to take into consideration the mode of keeping

the warehOuse accounts, and take the sense of the

committee On the question,

genera

The Chairman 'There cannot be the slightest objectio
to that.

Mr. Evans : He wants anew mitiletry. (Laughter.)
The Chairman: All the majority wanted was, to senc
the accounts out in such a shape as that there Could not
by any possibility, be any cooked estimate in them.
;The matter then dropped, and the committee adjournec

THE FLORAL AND HORTICULTURAL

EXHIBITION

This society held its third and last meeting far the year
1856 yesterday, at the Botanic Gardens, Edge-lane. Their
periodical shows have ever, and will ever, be hailed with
delight, as the harbingers of pleasure, not alone to those who
devote so much time and attention in cultivating the splendid
specimens exhibited, but also to the host of spectators who

visit the tent on such occasions, and whose daily avocations
prevents them from becoming more familiar with the pleasure
engendered by a more inantate acquaintance with the props.
gation o'f nattve's beauties—plants, flowers, fruits, and
vegetables—in wliicl► the admirer is at once charmed with
beauty, or regaled with fragrance—,

Not a tree,
A plant, a leaf, a blossom, but containd
A folio volume. We may read, and read,
And read again ; but still find soinethibg news

The /ate Earl of Leicester, when he was plain Thema,
Coke, at one tit ito annual sheep-sheering gatherings al
Halkham, propounded a groat tact When he said, tn.:: the mar
who made two blades of grass fiontlshi Where only one bad
been seen, was a great benefactor to his country. Com-
mercially speaking, no person will attempt to deny that propo-
sition. But we live in times when commerce and pounds
shillings and pence are not the only incentive to happiness,
but doubtless acquisition of the latter is a great desideratum.
Still there are times when those engaged in acquiring wealth,
also require pleasure and relaxation, not only for themselves,
but for those whom they hold near and dear to them. What
then, may we ask, can be more delightful, than having an
opportunity of viewing the beauties of nature at our own
doors, and which, from care and attention bestowed on their
cultivation, are brought to such inimitable perfection ? To
attempt to pourtray the pleasure that theed exhibitions have
had on the thousands of visitors—the young and the beautiful
—the aged and the grey—would, indeed, be a work of impos-
albility—as it would likewise to give a faint idea of the gratifi-
cation it ha 3 afforded to those whose capital, time, care, and
attention have been devoted to bring their specimens, varied as
they are, to the perfection they have done. Hence it is, that
the cultivator and the visitor have each their wishes gratified,
the former in being instrumental in providing such beauties
for inspection, and the latter with having the opportunity of
seeing what industry and indomitable perseverance can
accomplish, when directed to any rarticalar pursuit.
For such a display as this society affords to the public
yesterday was all that could be desired. The weather was
most delightful, and the attendance, for numbers and rashion,
surpassed all previous exhibitions. Tho interior arrangements
having been completed, the marquee was thrown open, and
the spacious and commodious tent was instantly filled by the
youth and beauty of Liverpool, and its suburban districts, who
fully cpreciated the rich treat in store for them, and appeared
to linger with delight over the rich specimens of flowers
exhibited. Where all was such perfection; it would be invi-
dious to select any particular plant for comment; suffice it,
therefore, to say, that all were excellent, and too much praise
cannot be given to the cultivators for the perfection they have
reached in their particular departments. There was, however,
but small show of roses, Mr. Griffith being the only con-
tributor.—Mr. A. Fairrie, who invariably competed with that
gentleman, being absent, in consequence of a severe domestic
affliction. The display of fruits and vegetables was very large,
and embraced all the luxuries of the season. In awarding the
prizes, tho judges had a most onerous duty to perform, but they
acquitted their task to the satisfaction of all partied.

LIST OF PRIZES

GROUPS OF PLANTS,

Fuschias, six specimens, all distinct varieties—First prize,
Mr. W. Clare, gardener Joseph Mathews; second, Mr. G.
Holt, gardener Charles Wearing ; third, Mr. Wm Clare.
Extra prize, B. B. reake, gardener Robert Smith.
Fuschias, four specimens, all distinct varieties—First prize,
Mr. G. Holt; second, Mr. Wm. Clare; third, Mr. B. B.
Peake, gardener R. Smith. Extra, Mrs. Moon.
Pelargoniums, eight specimens, all distinct varieties—First
prize, Mr. H. Hornby; second, Mr. B. B. Peake; third, R.
C. Gardner, gardener Dwerryhouse.

Pelargoniums, four specimens, all distinct varieties—First
prize, Mr. H. llornby, gardener Jae Dawson ; second and
third not awarded.

Pelargoniums, six specimens, fancy varieties, all distinct—
First prize, Mr. B. B. Peake ; second, Mr. C. Rylance; third,
Mr. J. Gray.
Pelargoniums, six specimens, scarlet, white, and pink—First
prize, Mr. C. Rylance ; second and third, Mr. J. Gray.
Roses, eight specimens in pots, all distinct varieties—First
prize, Mr. R. Griffith, own grower; second and third no com-
petition.

Roses, four specimens in pots, all distinct varieties—First
prize, Mr. R. Griffith; second and third no competition.
Achimenes, for specimens, all distinct species, in pairs—
First prize, Mr. 'W. Oxley, gardener M‘Glashan ; second, Mr.
J. Campbell, gardener J. Everitt; third, Mr. J. Nicholson,
gardener, Andrew Clarke.

Verbenas, eix specimens, in pots, all distinct varieties—First
prize, Mr. R. .uhcroft ; second, r. G. Arkle ; third, Mr. B.
B. Peake.

Petunia., six specimen., in pots, all distinct varieties.—First
prize, Mr. J. Gray ; second, Mr. B. B. Peake ; third, not
awarded.

Calceolatias, aix specimens, all distinct varieties--No com-
petition.

Gloxinis, six specimens—First prize, Mr. J. B. Leather-
barrow ; second, Mr. IL Gardner ; third, Mr. J. B. Leather-
barrow.

Liliums, four specimens—First prize, Mr. R. Griffith ,
second, Mr. J. J. Bibby; third, not awarded.
Ferns, eight specimens—First prize, Mr. Ellison ; second,
and third Mr. T. Hadwin, gardener Armstrong.
Lycopodilims, six specimens—First prize, Mr. T. 'Edwin ;
second, Mr. J. Campbell; third, Mr. J. Allison.
Pansies, six specimens, grown in pots—First and second
prizes, Mr. C. Rylance ; third not awarded.