The British Press; or, Morning Literary Advertiser.
London, England, 1824-11-30 00:00:00

COURT OF EXCHEQUER, LioxDAY,Nov.29.

Tint'. R itall V. HARRIS. seliecni, *an CO..
Mr. lloet rose to show entoseagsiost the rule which Mr. Jer.
vie Marl, on a previous day, obtained in this cause. The rule watt
for the juvenile of referring iodic declaim' of the Remetubeancer all
emitters relative to the extent in aid Muted by the Crown against
tie deft. dente, far the recovery of the sum of LalbL 711-) being the
nnesuot of taxes vested in their hands by the Cellertiv of the pariah
of Mery-ladmene. The ground& of the application were, that the
claketOr• were entitled to a certain deduction for poundage out of
the above emu, bet the lireenel Conrad had contended, that no
each claim could be set up, as the money was altogether belonging
to the Crown.
Mr. Raton Gil/MARI said, there had never been an instanoe in
which any such tiolueMin was allowed by the Court.
Mr. j t AV-IS said, that the chief motive of the application wee,
te .aye exeenee to the estate of the benkruete.
Mr. Home submitted to the Court. that the only question for its
etbeidernien wee, whether the extent should issue for the whole
amount. without any deduction, or whether the allowance for pone-
doge should be admitted. It appeared from the letter of Mr. (10.
rim, the *Mice that two sums of money bad been paid into the
]knit by the collective., and that the amount claimed for poundage
was !':19?. 1 ir. 1. iCh it sas rTOI/o!ted to deduct front 12IBL is., the
earn fa- which the extent kid Mined. The total amount collected
was 0.761.1., which was paid over to the Commiseinners of his Ma-
revenue, of which Leatt:. had beets paid into the Treasury;
the illtrerence bring allowti es .^. reentmermon to the collecton,who
have • per center. subi-et to the rood iremiriea, on all monies
co:booed by to . ni. It. could pro lure the pipers to show that it
was an love table mactiea to inmetie the monthly helve& into the
account of the next month; but then it was contended on the other
ado that these balances were allowed as poundage. He maintained.
However, that all the money collected belonged to the public, and
doe not admit of any eercennee or distinction. The collectors, he
oomended, were obliged to my the amount of their collections into
the hands of the Receiver-General, by whom they were allowed a
per restage of threepence in the pound hut on. and not out of, the
money toll teed by them. melee the lliCreo. IV. cap. FM; and they
were net only subject to the control of the Heeeirer-rieneral, but
aim that of the Leeds of the Treasury, by whom the Receiver-Gee
amid wits himself checked. The application made by hie Learned
Friend eneetitted the stooge promeidon of giving to the collectors
a Men of threepence in the pound on all the public money that came
eon' their bandit; a proposition which be was .enured the Court
*Meld net sanction.
Mt. Porten Henwom asked how these esat WWI Nit reedits the
bankrupt's ledger ?
Mr. -Ilene's—lt is set forth in &private amount, my bard.
Mr. H OCT said, that the collectors' books might be referred to;
Mom them It would appear, that the several slims were set down as
public worry. He knew that his Learned Friend meant to rely
principally on the With (100. ill, by which a bona lint
right of
tiweepettel in the pottedeepettr, was given to the collectors. But that Act
wale repealed by Ante enbeequently passed, which subjected the
°Mien to the sanction of the Receiver-Heneral and the Loots of the
Trossury. His proposition vv. that the collectors had no lien
whadotror on the money they nillected, which all belonged to the
=
and war, ea it were, paeeing In trimsilh to the Treasury. The
usual receive the whole amount before any allowance could
he needs to thee:fleeter+. There was not the slightest ground fur the
dealt st'il'e, that tiny pert of the neiney was Inivnte property.
Mr. Jason; said that his Learned Friend could not have read
. tist ailtdavit of one of the clerks in the bank, which stated that the
cans-tors tad kept there mixed acceunts of their own and the pub.
lletneney.
Mv. Baron Hut.Locit —This does not at all erect the question
at issue.
Me. Jwit•re, an the part of the awigners of the bankrupt, said
thot the Collectors had enured the extent to issue, with the view
not only to secure what was due to the Crown, but to themselves;
end the question was, whether they, acting upon the principle of
pirate interest, were entitled to avail themselves of a prerogative
promo.. He sebmitted that the &dances remaining in the hands of
the Collectors. after they lied !rale their regular payments, were as
ranch their private property as if they had arisen from any private
soiree.
Mr. Itaron tlannow—ehippose the Lords of the Termer,
tboold decide against the granting any allowance en the Collector,,
ie that egg.... %oriel rot the (7rown be entitled to the whole amount ?
Mr. JVIIVIRiuiti, that hie proposition was to pay the Crown
every penny in which, on reference to the Remembrance', it should
be rnind entitled; but he submitted, that these collectors, being
amnion' of and Co. for threepence in the pound, they should
tint be placed in n Letter notation than any other of the traitors of
tin' unforimmte lien:. it was not cenfnenethly to their duty, but
lereech of tity, that the collections hail paid their collections into
*banking house. In the event of their proving insolvent, the
lowish would be liable to a fresh assessment. 'staler the ad of (Ito.
by which the puynales were to be made monthly into the,
,
hauls cf the heceiveretieneral. The ellel of Ctn. 111. cap. 161.
we. 79. conned that every collector was to receive threepence in
*be mound for all the money collected by him, and which he was
oldiged to pay in within a lintheil rteled. R the ad Geo. IV.
rap. We it was enacted, that the payments should be made to the
Heeeiver.Heneral, leasing in the hands of the collectors an amount
equivalent in the sum to which they sere craitled as poundage.
The tea:o monition for the coneideretion of the Coat was, whether
*bendier:on' were at liberty en avail thenvelvi e of a ('rown process
reenter money due to them Ile private poTeriy, They were net
irb4lgetl to pay itoe money into the bark; the art was altogether
Miele own, and CR the bark Lad failed, they were not in their private
eepecity emitted to any greeter mistime then any of the other ere-
Mean. Vihik he renewed that the i'mwn should he gad to the
hat farthing, he submitted that the extent should loved only for
the snip to which the Crown was entitled ; and upon these grounds
lee treot 3 that the t'oun would make the rule absolute.
The cntr:r RAttOW ri'd. it was very much Neatest the spell-
onion tit-, it was nettle under mob ennui:. lances. There would
be no ttil':0111 in the env if there hail beet a dear title in the eel-
leder,' to terrier • speedie sum which almitted of a distinct se.
verve. Itut it wee not so in the present imience .and there
ooelil 1)- no domed that the whole of the money belonged to the
poblie, while the rer+ono vim coil •cttd it wire entitletl for their
tivArbte to a reniunera!ion. but not until after their serviees had
been en roved el in she quarter. lie saw no ground what.
, eee fay at ,y TV ferel.o to the Remelt banger, who rotihl
pot r.., 7,,;r ei •to any tierisma silt respect to the runt which
the contrite:li might be stoned ; and the title must therefore be

o,olw:ed.
The .o.he: Judges concurred is h:s Lazdship's opinion. Rule