The Express.
London, England, 1857-04-29 00:00:00

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LONDON. TVEDYESDAY. APRIL 29.

TO OUR

A DOUBLE NUMBER of the EXPRESS will
110 published as ma on SATURDAY NEXT.

Tag record el the examinations in the Court of
Bankruptcy connected with the case of the Royal
British Bank bra become so voluminous, and the
proceedings hats dragged on to so prat a length,
that the interest taken in them by the pals& begins
somewhat to diminish. They hare honed that
companies are founded, not only in eameipsnes of
the relation between supply and demaad, but also
because some large building laces • tenant. The
art and mystery of cooking amounts and balance-
sheets has been fully elucidated, and the peculiar
mode of morality practised by the profemors of
that recondite branch of industry is no longer a
rent confined to the initiated. But, unhappily, little

be expected of them," and is quite surprised
to find that the Commissioner does not take the ism.
view of the intelligent mode in which he has dis-
charged his duties. A glinsineatag suspicion, however,
seems on one occasion to have arisen in the mind of
this bank auditor that he was a mere marionette, for
be once hinted to CIAO/ORD that the audit seemed to
be a mere farce; and that individual, with the same
touching candour which prompted him to admit
more than once that two debts of 321. and 181. re-
spectively might be considered doubtful, speed that
it had rather that look, and suggested a communi-
cation to CAMERON. Mr. PAGE, in his simplicity,
expresses some astonishment that neither directors
nor shareholders ever suggested a real audit, or in-
quired whether the biennial farce was an audit or no.
Had ho our long experience of the profound apathy
of shareholders, he would have ceased to wonder,
and would rather, like his colleague, have
trusted to that apathy, and dipped his fingers
with the others into the till of the bank
(which, to his credit be it spoken, he never did),
rewarding himself for his complaisant credulity or
neglect, and trusting that in the natural course of
events it would never be discovered. His co-auditor,
Mr. CRINDLF.R, bad borrowed some 8001. or 9001.
from tho Bank direct, and a further sum of
1,3301. through Canaan., the bulk of which was still
owing when he failed. What particular qualifica-
tions Mr. Paws pommies* to entitle him to so im-
portant a post we cannot tell, but Mr. CHANDLER'B
antecedents were of a more imposing description.
This gentleman was a surgeon, and a brick-maker
besides; he was also a Director of the Wendt°
Water Company; of the Chartered Australian land,
Mining, and Importing Company; and of the Patent
Brick and Tile Making Company. No wonder that
he discovered a practised ability, to which Mr.
PAGE was a stranger, in helping himself out of the
Binds of the Bank as some slight compensation for
the labour and responsibility of auditing Mr. CIAO-
TURD'. accounts.

Will this authentic exposure of the ride= of
auditing arouse shareholders from their lothergy ?

Will CiACtt'll:Vs statement that the returns to the
Ciasette were looked upon as a mere farce, open the
eyes et the Legislature and of the public ? And
will the avowal of the Directors of the Royal British
Bank, that they pained off an egregious falsehood
upon the Privy Conseil, demonstrate the necessity of
some severe enactment to punish such frauds and
such ruinous neglect of duty ? We have seen these
things so often exposed and commented on by the
press, that we are beginning to doubt whether
anything effectual will be done. We are almost forced
upon the conclusion that the ris inerlie is pos-
sessed by these interested in its utmost development,
and that even after the exposures of the last fcw
months the field is se wide sad as safe as ever for
the ingenious rogues who devote their wits to the
wholesale plunder of the shareholding public.

of Wows new. We had been somewhat sti;leited vrith
details of joint-stock raacalities, and the chief interest
in the Royal British version of the old song was
derived from the enormous scale on which the frauds
were perpetrated. On Monday, however, a more
novel branch of the " mystery of iniquity" was en-
tered upon, and the public will do well to study •
little same closely the cootributiens to the physio-
logy of joint-stock companies furnished on that
occasion. We have at length been admitted behind
the scenes as regards audits, and have learned
the wane operandi from a brace of living auditors,
examined on oath, who have, moreover, given us
the benefit of their views and those of the Bank
imagers, as to the appropriate functions of their
elks. The world beyond the board-room is apt
to look epos an auditor as one entrusted with the
can of verifying the statements submitted to share-
holders at the meetings, and charged more especially
with the examination of the accounts presented by
the directors. After reading the examinations of
Mr. PAGE and Mr. CHANDLII, this delusion will
inevitably be dispelled, and the more rational con-
clusion adopted, that auditors ere mere ornamental
appendages, whose names are necessary for the com-
pletion of the prospectus, bat whose duties are not
intended to offer any impediment to the operations
of the REDPATHIS and ROMIOXIS and CAIICRONS, et
doe 'OW muse, who flourish so luxuriantly in the
congenial soil of public companies.

at Court.

The Duchess of Eclat visited her Majesty peter
-
day, at Haddam Palma

Prise ABrst rode ea horeibatic with the Priam of Wake
is the freseeca. The Priam, Weeded by Lard Alfred Paget,
paid • Tide to the Dothan et Oleetester to the sfierneon.
The Priam§ Albs, etleaded by tidy Ceram Beerbarton,
Wee Welted the mei dacha; et Gleacesile-bawee. ia the
eitineoca.

The Thither at Glosoisier woe feebler yesterday &re-
mai, sad her royal llghnies to la a premium state
dialog the day. Imlay on the part of the Queen after the
heath ot her royal sae nes suds is the moraine. Prince
Albert end the Primers Allot paid visits in the afternoon to
the royal ditchers, and her nephew, the Dale of Cambridge,
arrived at Gloweeter-hovas soon after eight o'clock let
Avg•

A Cabinet Coaxal was held at the official resi-
dence of the First Lord of the Treaaary, Dawning-
street, yesterday. The Ministers present were—
rmosant Palmerston, the Lord Chancellor, Earl
Granville, the Marquis of Lansdowne, the Earl of
Harrowby, Sir George Grey, the Earl of Clarendon,
Mr. Secretary Laboochere, Lord Panmure, the
Chancellor of the Facheqner, Bir Charles Wood, the
Right Hon. R. Vernon Smith, Lord Stanley of
Aliorkj, the Duke of Argyll, and the Right lion.
M. T. &dam

Idr. PAGE would seem to be a fair sample of his
elan. He does not appear to have shared in the
plunder, nor did be even regularly receive his 251.
per annum for listening twice a-year to the copious
and lucid statements of that invaluable ser-
vant of the late Bank, Mr. CRACTURD, who was
specially charged with the mystification of the
anditors—a service he performed with great skill
sad conseicuticrner—serming that he was in duty
bound to further the frauds of the manager. It even
appears that Mr. PAGE was somewhat exorbitant in
his views of an auditor's duties, for CRAUEURD inti-
mated as much to CAMERON, who thereupon under-
took to indoctrinate the inquisitive auditor as to the
proper limits of his inquiries. The process of auditing
was r follows :—An item of " London Bills, No. 5,
95,9341.," appears in the balance-sheet, but in the
badger that total figured under the bead of " past
due bills." Mr. PAGE naturally inquires the cha-
t/weer of the item, as it appears in the abstract ac-
curst before him, and Mr. CRAVEIRD, " in • very
clear and satisfactory manner," explains that it is
essareed et bills receivable. Bat are all the secari-
tiss goad I' asks Mr. PAGE ; and CLOTURE, with a
charming candour, admits that they were not ail
load; two Items of 321. and 184 were doubtful, bet
ern those he hoped the bank would recover. "Lon-
don bills discounted with security, 70,7281.," is the
next item, and this is represented to be of like ex-
cellent character with the former. "Loan account,
No. 1,16,3271.," Jlr.Caiertno tells the acute auditor,
soolito of zoottiogoo on houses, land, &c., payable
at abort three months. " Loan account, No. 2," was
SAM In Jur 18.53, and the next half-year it
NMI to MOW I but Mr. PAGE has no suspicion
the the fassassa is owing to the transfer of a hope-
kr Ohl oi !WOW to that account from another.
The • mama account" was represented to ow
mist of loans for short periods, and Mr. Not "bad
no notion that this item contained H. Baown's
isvanhown account of 37,5921., CAMERON'S of 3,000 L,
ENIVON'S of 8,000 i., which had been overdrawn
ter years." The most wonderful account, however,
was the " anspease account," a sort of financial dust-
)** late which was swept everything that
add sot dsccatly be put elsewhere. In June, 1856,
this item had grown from 36,6101. to 54,0494, but
the auditor is perfectly satisfied with CILAITCRD'S
OZOMMI6OM, that it consists of " Hosting sums not
appropriated to any account, bat to be so in the next
boN-year."

A deputation, agalatlag et Messrs. M. H. Marsh, M.P.
(IM* M.L.C. New South Wale.), George Leslie Gate SI.L.G.
New South via*, John Douglas, Francis Bine Gate
M.L.C. New South Wales), David biToonel, and Welter
Leslie, had in latervisw with Mr. Fuezetar7 Labourbwis
yesterday.

- ♦ &vitiation frees the ecmoittee of the Bildt& and Foreign
Anti-81avery Society bad also an interview with the right
boa. gentkman at the Colonial-oftlee. The deputation con-
sisted of Mews. 0. W. Alexander, Thomas Diana, J.
&urge, 8. A. Cimarron:ow, with the Rev. Dr. Carlisle and
Jos. Kiteley.
Tbi Royal Ceembeles Ite determining the site of the sew
Rational Gilkey met ea Monday, at 17, Great Queen•speef,
Weetanteater. Present—Lad Broughton (chairman), the

Dula of St. Peas, Professor Farads 7, Mr: Cockeyed; sad
Mr. likliraaaL

Despatches were received at the Coloeisl-ofice yesterday
free the Gasmen of Hoeg How, Ceyks Canada, &.
Helms, Mat* sad the bad High Coramiadneer of the
lades Llamas.

Now, while the auditors were complacently listen-
ing to these explanations, and noting them down from
CEALTIIRD'II lips, the general ledger was lying open
bare them. They had only to turn to the acenants
represented by those totals. and the very headings
wonki have shown them, had they been anything
bat auditors, that this ems domain of CAEIZZON
was mystifying and misleading them ; that ono
and all of those amounts represented bad debts.
But that was evidently no part of their duty ; they
"could not suppose the chief accountant would
deceive then "—" had they suspected anything
wrong in the position of the Bank they would have
nide • emitter examination "—and so on. Finally,
We. PAGE winds up with the utterance of a convic-
tion that " the anditors bad done all that could

THE EXPRESS, WEDNESDAY EVENING, APRIL 29, 157.

UNITED STATE&

We published yesterday, by taken* the_ Irina-
* intelligence
the b
15th rought
init. by the Ams, which left
The Washington correspondent of tho New York
Courier and Enquirer, writing on tho 13th inst.,
says:
the army order just issued is of great impostmee, as die-
' pun' gof the absurd story that the troops wave to be with-
drawn from Kansas. There is a total Menem of troops
then of shout 800 men, consiatiag of the eight corapeales of
the 10th Infantry, ordered thither from Minnsetra. A column
of about 1,000 men, composed of cavalry and infantry, is
ordered, under Colonel Sumner, to premed about the 10th of
June against the Indians of the plaM. In the early part of
Jets there will be in Kassa, as estimated, between three
and four thousand troops, of which 1,600 will be detached on
spacial service as soon as the grass on the plans will admit
of the movement of the animals.
The Lcoomptre correspondent of the St. Louis
Democrat states that " the appointment of the Hon.
Robert J. Walker, as governor of Kansas, gives great
dissatisfaction. It is regarded as favourable to the
formation of a slave state. The instructions to carry
out the census rouses general indignation." The
letter also says that a spirit of violence and reckless
lawlessness is beginning to be exhibited ander the
new administration.
With regard to the China question we learn by
the correspondence of the Herald from Washington
es
that on Saturday, the 11th, the reply by
the Secretary of State, General Cass, to proposi-
tion advanced by the British government was trans-
mitted to the Windt minister, Lord Night :
The United IBM's govern—eat &ohm fletz=
rib, a & sallu7 Whimelitkel dime with
Timm In Motet TM mum megnel bff Omni
Cam In the promlem red won the adebiliel palsy el the
country. Be seams la the *Mtn that me mauves
within the meek d trimmer *Mid Is loli atrial to open
the gates of Cldes to the miamerciml end polltkal Inter-
com.' of the weld ; but he drum a eoperMonhip is a
Chinese war mg= of the ?ma mid
policy. Oar liimestinft, will me he beet
'Mem with the gmernment of
Mho. Moeller efilhaviting
or Tae-ping-mumg, le dm moms nob repeal by the two
groat Rumpus pewees ; and the feet that the Ombing treaty
will we eagles by get of Ilmitellen eteatm Os direct occa-
sion es ear pent he SW usismal fir Wier, mere universal, 1
and some pomement sencenimit.
It lis=e=oei Hr. PAM, in Chink may receive
moms In eoppert cd as omen MOM of
all civilised hemlinmta. Abe hes en eget et Pain
Inln the swot, of palled substraftst sod boil
ef the Beat dor* ohs may Memo a
it seilent of eneobdieethe le mitt Minh win ,it I.
bellemd bare, that the trina et thyroids et Mier who
hem node their"? be gal rim of Oahu& will con-
tribute In • emeitemble &epee to the eallitilmmost el their
mmemeskg tbs pow Ned reememen et Wee
forth raft. In 4 the tufted /trim
no holy dame via or Fruits, but oamrMrat
course of meinerreet for the woe comers *mite
d iefsiir ofwd= en era country, end ..he
Um of at"...
anomodone eanditron of aliens in Utah is, next
•
to the akvoly credal; the meat perplexing domes-
tic subject saw- before the government and people
of the United States. Since the day the Mormons
made themselves a power in the politics of Illinois
no administration has possessed the courage to op-
pose them. Mr. Buchanan and his cabinet, however,
are about to attempt a revolution among the Latter
Day Saints. It is proposed to send to Utah a mili-
tary force of twenty-five hundred men, officered by
persons of eharacter, who have families; and judges
and executive officers of worth and high stand-
ing, who have families, are to be appointed in place
of Brigham Young and his satellites. These mea-
sures will, it is believed, afford ample protection to
the territorial functionaries, and at the same time,
impart an enlightened and purer tone to the morals
of the community. The order recently issued from
the War Department, withdrawing General blarney
from the conduct of the Indian war in Florida, and
directing him to repair to Fort Leavensiorth, there
to await special instructions, may perhaps have
something to do with the contemplated coup eitat
of the administration.

Mr. Drummond has realigned the office of Justice
of the Supreme Court of Utah territory.

THE WAR LN PERSIA.
•
(non LAST xtonv's ossurrn.)
INDIA BOARD, APRIL 28, 1837.
The following despatch has been this day received
.t the Ere ladis-bouas :
110 M TM■ OOTIMINOII-01SAILAL OF INDIA IN COUNCIL
TO TMA MILT COMMITTAL OT Till LAST INDIA COM.
PANT.

(Extract.)
Fort William, Meath 24, 1867.
We forward a printed copy of a notification, publishing Sir
James Outram's despatch to big Excelkocy Beat.-Genetal
Sir Henry Soutereet, mporting his alma victory over the
Persian army, commanded by Shooja-001-Moolk, in their en.
trenched camp at Borazgoon, on the Bth ultimo. We beg to
bring to the 'avowable notice of your honourable committee
the service rendered by the Milken and seen as this masks,
and the manor In which it has bets performed.

Fort William, Foreign Deparbeent, March 12.
The Governor-Gmerel inComell has gnat pleasure in pub-
lishing the sooompanying ado from Lieutosat-Getsend
Sir Imam Gahm, Y.C.H._

It discribee • Dew mass of the Brifbh saw in Persia,
achieved between the 3rd and the 9th of Fibrosis, against •
force much superior in member, and in the hoe of difficulties
which ham made coaspicuotts the energy and promptitude of
the commander and of the officers associated with hisn, as
well as the courage, discipline, and cheerful endorsees of the

The reitid awl WENN akiththerthire, deliberately pleased
ad setempihimil with moth= ; the fathesent weather,
spinal whielt se preleelks of say kind was available to men
or Mean; the Itu meitheace to as attack to circum-
stances the mei ben et the theism Roder of as army
awl the atter coat mid easteelea cf the enemy with very
beery leth Vim the waniag light melded sew soldiery to
theme their amtheate—heve theited tide vendee whim
the Paths etheeelied °map st boresimetoe me of width
the Sees oder Sir James (harem's enema may well be
pod. I. the Mile Ot it officers sad mea ben exhibited
si the qualities Maki make as army ithisollith
re

Sir James Oahu& and to his
brave companions in arias, the Governor-OmM is Council
<keit.' to offer an early swinreatee ot the warm appeelialion
sad thanks which they have so wall earned. nese ere
especially due to Major-General Stalker, C. 11., end to
Colonel Lemuel, C.B , chief of the staff, who are described
by Sir Jame Odra= as having guided the impel* victory
in the theo—wwet baffity net of bag aadrisre—irle
width he was dialed by s NI al his bins; bat they
ere dee to all of every rank who have ties share in this
*way secceisful exploit, which has called hr minuet-
/wry swami from all, and in which all have borne thala-
mi.= with plientry.
The