The Express.
London, England, 1861-11-16 00:00:00

COURT OF QUEEN'S BENCR.—Nov. 15.

Bitting in Banco is Michaelmas Term.—(l3efaris Mr. Jus-
tices Wightman and Blackburn.)

FTSTIN r. TATLOI AND THI DOWAGER DUCHESS Or
BOYEMALT.-ANNUITIRS AND INCOIII TAT.

This was a special oiss stated under the Common Law
Procedure Act for the opinion of the court. The plaintiff
is the occupier of certain lands awl tenements on which a
rent charge w imposed, and over which a power of distress
extends ; and the defeodants are Thomas Taylor and the
Dowager Duchess of the late Duke of Somerset. }:as
will, dated dth 11464, the late duke left the d.
in case she should survive hin,, • yearly rent charge of
2.200/. upon certain property, which included that occu-
pied by the plaiutiff, to be paid in two equal half-yearly
instalments. The present duke had, aims the death of the
late duke, paid the annuity, but he first deducted the amount
due upon it in respect of income tax, upon the assumption
that he was entitled to do so under the provisions of the In-
come-tax Act. The dowager duchess, on the other band,
contended that it was the intention of the testator that she
should receive the annual sum of 2,200 f. without any de.
doetion whatever. The question, therefore, for the court
was whether she was entitled to have the annuity free from
the deduction for income tax.

Mr. Coleridge (with whom wax Mr. Dowdeswell) appeared
castle part of the plaintiff. Ile Allmittod that if the testator
Dodd give effect in worth to that which undoubtedly
messed to be his intention, the dowager duchess bad a right
to receive the annuity in full.
Mr. Justice Vt'ightinan— As far as the intention of the
devisee goes, she is to have the annuity free from income
tar..

Mr. Coleridge—Yes ; but I submit that the testator could
not, according tothe Income-tax Act, do what he professed,
cc it was contrary to the policy and express euactmenta of
that statute, sod that, therefore, both upon principle and
authorities, the duke was entitled to make this deduction.
The learned counsel then referred to the express provision
of the act, 5 and 6 Vic., e. 35, on the subject, amid contended
that it wee the person who received the annuity who ought
to pay the lex,
Sir F. Belly, who appeared (with Mr. Bovill and Mr.
White), on behalf of this defeodants, said, after the admin.
skin of his learned friend that the intention of the testator
was that the annuity should be paid to the duchess with-
out any deduction, it seemed extraordinary that, in the
face of all the authorities on the subject, he should insist on
the deduction for income tax being made. No cam had
ever yet arisen in which • question of this kind, whether
relating to the deduction of income tax, legacy duty, or
land tax from a bequest or annuity, was not derided purely
and exclusively upon the construction of the will. In
every one of these cases the question argued and decided
was whether the testator, by the language need in his will,
iatmided that the legacy or annuity should be paid without
any deduction by the person entitled to ta.e residuary estate.
The doctrine propoutded by his learned friend was 4iinsieg,
because he contended that it was not competent for • noble-
man, say with 21/.000/. • year, to leave his widow or daughter
an annuity of 2,0001. which should not be subject to any
deduction for income tax, or legacy duty. His learned
friend asked the court to propound for the first time, and in
opposition to the decisions of courts of law and equity, that
Dacha bequest was contrary to the policy and provisions of
the Income-tax Act, and therefore illegal.
The case, after some discussion at to whether the whole of
the will should not be just in, sal the case be reetated—
• question which Sir b. Kelly argued in favour of, and
which Mr. Coleridge opposed, saying be should prefer judg-
ment in the matter as it now stood—was finally adjourtnd
to Tuesday next, when the arguments will be resumed on
the rase stated for the opinion of the court.

COURT OF PROBAIII AND DIVORCE
Nov. 15.
(Won ilia Judge OrdLeary.)
CHAPPELL V. CHAPPHLL.

This wee the petition of Ann Chappell for • judicial
separation on the ground of her husband's adultery with
three different women. The respondent was a budder in
ilialbrook, and he married his wife on the Bth of April,
1852. It was alleged that in the year 1858 he soloed his
servant, Rase Ellen Wicks. and had a child by her. He ems
also charged with an intrigue with one Helen Reed ; bat co-
habition with his wife did not cease till 1880, by whisk time
she had borue him five children. There was a farther are
of adultery with the wife of a publican in the City, amid
Stinson.

Mr. Dowdeetwelpilzeared for the petitioner.
The court as the pertsim.
AITIZN V. AITKEN.

Dr. Spieks and llfr. Taloned appeared for the petitioner.
She was married to the respondent, a " (risotto" maker in
hitechapoil, is the year 1847. The marriage wasnota happy
one, but the oohabition was not severed till the beginning
of the present year, when the petitioner left her bustard
on account of his drunkenness and cruelty. The evidence
on this subject was very strong. The respondent used to
beat her, attempt to strangle her, and threaten bar life.
Once be sent her away and brought a girl into the house.
Witness supported herself for some time by pawning her
clothes ; and after that he took her back, but his conduct
was worse than ever. She had to bide berself under
beds and in the chimney when she beard him come
home at night. He used also to ill-treat the children
because they prayed for merry. One night he brought some
women to the house, and, alter knocking the petitioner
down, he turned her and her three children out into the
street in their nightclothes, though the weather was
piercingly cold. They were taken in, however, by a neigh-
bour. After Ale left him he wrote to her • number of
lettere, in which he called her his "dear, dearest angel
wife," and entreated her to let him at least " breathe the
same air," otherwise his heart would be broken. He swore
that he would never again let one drop of the accursed drink
pass his lips ; and that he would never leave his work
without her permission if she would only let him come back
to her. He protested that in all this she might believe him
as she did tbs GoepeL All this time he was cohabiting with
her younger sister, Sarah.
The court nude a decree nisi, with costa, and directed the
petitioner to have the custody of her children till further
orders.

COURT OF BANICRUPTCY.—Nov. 16
(Before Mr, Comothamer Bolroyd.)
ne O. W. WALL.
The bankrupt was • merchant, of Lime street. This was
the adjourned exmaiestion meeting. The acoonbra, pre-
pared by Mews. Brown and Dubow, show unsecured debts
• 2,844/. ; assets returned at .MO/.
Mr. Begley opposed for the wsignem; Mr. Doria and Mr.
Lewis for crethtors ; Mr. Liuklater appeared fur the
baokrupt.
Tbs bankrupt, it was contended, had filed contradictory
accounts at different times; it watt alleged that they were
wholly untrustworthy, end en adjournment sine die was
asked for. The bankrupt had made sway with every soup
of his property, sod bad sought to account for it by the
Most improbable stories. It appeared that the banbupt
had gone through the court twice before. There were Di. DE Joxon's LIGHT BROWN COD Livia
several emissions and wrong outings in his books ; in one Ott.—lts ETCACT IX canonic Broacierris.—This sale and
Madame there was an error to the exteat of 1,1011., and the simple remedy has been used In numberless instances of chronic
brow:110s, affording almost bonsedtate anti/idiom sad effectually
amount; It was contended, were wholly unreliable.
After • protracted inquiry, reetoring sufferers to permanent health. M. Champoulllon, the
_„ eminent physician to the Hospital de Orace, asserts, from
His Hower adjourn ed the malublotioll, at tho bludizuln • considerable experience, that this Oil Is most effectual In curing
Ms expense, for further amounts. chronic affections of the throat. No remedy so speedily allays
I and permanently removes the =sal *Motion which pro-
(Before Mr. Commimloner Fosliaaque.) sues frequent and Prolonged co Dr. de Joosh's Light
Dt W. WM. Brown Cod liver 011 Is sold only Ve
ilended Imperial ball-
. pinta,pints, as. WI. • q tt, by his sole ton-
ne bankrupt was a hop merchant, ei Mshisteme. HO Agues, Amu.. lierford, and eco. Tt. London. and by
now applied for Ma unificets. The aummla. wpm' by resPeedohht shomisis.-144vseunimmid

LONDON, CHATHAM, AND DOVER RAILWAY.

An extraordinary general meeting of the share-
holden in the Western Extension capital of this company
was held at the Westminster Palace Hotel, to consider the
terms upon which the Western Extension shall be united
with tho general undertaking. Lord HARRIS presided. The
following statement of the proposed terms of union was
circulated among the shareholders :

" The cost of the western extension, 21 miles long, has
been 630,000/., made up as follows :—ut per cent. B pre-
ference shares, 150,0001. ; 6 per cent. Bromley section
shares, 90,0001. ; A shares, 150,000/. ' • new capitol (act 1861),
54,000/. ; total share capital, 444,000/. ; debentures,
186,000 f. ; grand total, 630,000/. Upon this the company
is bound by act of parliament to pay out of the receipts due
to the Western Extension line, after deducting nut more
than 50 per cent. fur working expenses, 6 per cent on the
share capital, and the interest on the debentures, whatever
that may be. In order to earn this, the gross receipts due
to the Western Extension line must amount to 82,000/. per
annum, as appears from the following calculation :—Six per
cent. on share capital, 414,00 W., equal to 26,640/. ; interest
on debentures, my 4j percent. on 186,000/., equal to 8,3701.;
total, 630,0001., equal to 35,0101. Add working expenses,
50 per cent., .15,010!. ; proportion of rent of Vict iris station,
10,000/. • ditto Dover station, 2,00 W. • total, 82,0201., equal
to 4,00(//. per mile per annum, equal to 771. per toile per
week. The Western Extension is also entitled to participate
in the general profits of the company, after the payment of
6 per cent. on the ordinary stack. Instead of the above
annual charge of 82,021.11. on the receipts of the Western
Extension it is popolied that the company shall pay a fixed
yearly rental of 2:3.580/., made up as follows :—.411 per rent
on B shares, 150,0001., equal to 9,000/. ; ditto on Bromley
section ditto, 110,0001., equal to 5,420/. ; 4j per cent. on A
shares, 150,000/., equal to 6,750!. ; ditto on new capital (act
1861). 64,0001., equal to 2,4:101. ; total, 444,000/., equal
to 73,5801.; and the interest on debentures, my 4j
per cent. on 186,0004., equal to 8,3701.; total, 31,9501.
In order to cover this, the gross receipts due to the Western
Extension Line must amount to 75,900/. per annum, meted-
ing to the following calculation :—Rent•charp, as above,
31,9501. ; add 50 per cent. for working expenses, 31,%0/. •
add proportion of rent of Victoria Station, 10,0001. ; ditto
:
Dover Station, 2,000/. • total, 75,900/. ; equal to 3,601. per
mile per annum; equil to 701. per mule pm week. The
general manager reports that the Wester') Extension earned
during the month of August, the first mouth after the open-
ing to Dover town, and by passenger traffic only, without
goods, 40/. per mile per week • and that within two years
701. per mile per week over this portion of the line may be
nudely anticipated. The company obtained in the last ses-
sion of parliament the power to raise on the Western Ex-
tension, besides the 54,0001., a further sum of 116,0001., to
be applied from time to time to the liquidation of the sums
doe from the Western Extension for its share of the rolling
stock, workshops, Sc. It is proposed to include in the rent.
charge interest at the rate of 411 par cent. on this sumo(
116,0001. Inasmuch as the interest on the rolling stock,
fet., osoesrry for working the hoe is included in the 50 per
cent. added for working expenses in the above calculation,
the earning of 70/. per nude per week would cover the in-
terest on this additional sum. The rent charge will be made
up as follows :—lnterest on B shares and Bromley section
shares, 240,01.101. at 6 per cent., equal to 14,4001. ; interest
on A shares, 150,000.. at 4j per cent., equal to 6,750 L lu •
tercet on new capital (act 1861) :-54,0001., 116,0001.
170,000/. at 4j per cent., 7,650/. ; total, 28,800/. Interest
on debentures, 186,000/., say at 4) per omit., equal to 8,3701. ;
total, 37,1701. a . . . . .

-.,-----
The CHAIRMAN in submitting the formal resolutions for
authoriming the arniugement, observed that the subject had
occesioued some discussion at the last half-yearly meeting,
when some questions were put and some explanations given
nato the powers given by the act of perliament for carrying
out the amalgamation of the Western Extension with the
main line from Strand to Dover. As was then stated, ac-
cording to the provisions of the law the terms were to
be arent charge upon the whole of the line. The question
bad been fully considered by the directors, it having been
before them in one shape or another for fifteen months, and
they had drawn up u set of resolutions, whereby the cession
of the shareholders might be obtained upon the proposition
to substitute for the existing arrangement a fixed annual
rent charge upon the general undertaking to meet the
rights and demands of the Western Extension proprietors,
The terms originally laid down by the act of parliament were
that there should be two classes of shares, the B and the A
shares, each of which was to have a thew'. cent, preference
claim, the one after the other, upon the receipts
of the Western Extension line, mid subsequently there
was a provision for interest upon the debentures.
It was now proposed, as stated in the paper which had bees
pissed in the shareholders' heads, that a rent charge should
be given of 6 per cent. on the B shares, and of 4; per
cent. on the A shares, leaving the remainder or debenture
interest to be made up accordiog to the terms at which the
debentures might be taken or renewed. It was likewise
proposed to raise an additional sum to meet the require.
meats of engines and rolling stock. This arrangement wee
considered by the directors satisfactory, mid they recom-
mended it for the adoption of the meeting, believing that It
would improve the financial position of the company, secure
fair terms for the capital expended in the Western Exten-
sion, and assist the interests of the general undertaking.
dr. HOLROTD, the secretary, previous to reading the re.
solutions, explained that at the last meeting on the 30th
of August 170,00 W. was authorised to be raised bearing in•
threat at 6 par tent. Under the present proposal that
170,0001. of new capital would be issued at 41 per cent.
Consequently it would be necessary to cancel the resolution
of the 30th of August, and to pass another altering the
terms of the issue.
. _ _

The order of August was aceordingly cancelled, and •
series of resolutions for giving effect to the proposed arrange-
ment were then submitted to the meeting by the chairman,
seconded by Mr. HILTON, sad carried unanimously and with-
out further observation. _ _

At three o clock an extraordinary general meeting of the
shareholders of the Leaden, Chatham, and Dover Company,
excepting the Exeter Extension shareholders, was held at
the same place to consider the terms on which the Western
Extension should be united to the general undertaking;
Lord HARRIS presided, end mowed the adoption of the same
resolutions as those passed at the previous meeting.
A long discussion, commenced by Mr. HARTIUDGE, fol-
lowed ; but eventually the resolutions were carried.
A poll sou then demanded by Mr. Herramos, the re-
cta of which was as follows :—For the resolutioas, 3,795
against them, 21.
Thanks were voted to the noble chairman, and the maser
ing separated.