The British Press; or, Morning Literary Advertiser.
London, England, 1816-05-23 00:00:00

PAIRED arr.

Arbuthnot,RlAin.C. H I..kisson, Rt. RonTkompson,Thos.
Coke, T. W. W. Philp., Hon. r..
irrotter, 1 W. Pon.uoby, Hu. F C Ridley, Syr M. W.
l'itr.ret.,, J . C. Itoloimsou, Rt. Ilona 'f.twit..h..sut, Lord J.
tlizarrold, lord W F. BrOrigliant, H.
Foley, Titutuao Stautry. Lord

On Saturday last Joseph Wheel(loft, of the town-
ship of Ilullaint Ward, labourer, was brought to
the Derby County Gaol, charged with the murder
of ISAAC and MAIM ANN %VHF:V.I,OON, the former
Moe and the latter four years of sotte, the son and
slaughter of his brother Joum WitEELOoN, of The
as Toe place, labourer. Ile has hero charged on the
Coroner's imitate, and fully cot 11111 l irted for this
toot horrid ollimee. This 'r, who tor some
t ime hits lodged to the house of his brother Joon
IVIIFELISON, Ull Suturally last, iii the aboviate
of
his brother and sister, brazed these victims of his
ninarovoked nlid with a gorse-hook irearly
'eyeful their heads from their bodies, besides in-
tlietiog with the same imtrument divers other noir-
-7.11 *minds on their heads. Ai:toiler of Jona
NVHEKI.POWS +children, a buy aged almost six years,
saw this barbarian in the very wetuf,tturdr,irg Iris
brotla r, and was ordered to come into the coons,
;oroolaalbly to slum the same lute; fortunately the
boy 1.14CA111•11, ;11111 kIIIII.IIIIK where his Hiother was
IVEWSCti and disclosed to b r tl!is t tie of woes

tIF W MIT LUG ENC t

COURT OF EXCHEQUER, WerrluseTss, MAT 21.

THEATRICAL SCENERY.

•• -
TUE KING V. BRANDON and u'r it I.: RS, Proprietors
of C'uvent-garden Theatre.
This was an information filed by the Attorney-
General, for the purpose of recovering certain
duties, alleged to be payable on a quantity of
scenery made use of by the Defenilanta in their
theatrical performances. A verdict wag given fir
the Plaintiff—and, in the last term, Mr. HOLT
moved for, and obtained a rule to show cause why
the verdict should not be set aside, and a nonsuit
entered—on the ground flint the provisions of the
statute under which the informs, ))))) was IMd,

plied only to mom/act/reed goods, and might not
to Le construed as having any reference to pictures

or works of art.
The SOLICITOR-GF.NF.RAT., Mr. 1/AUNCET, Mr.
Ct.sßtce. and Mr. WALTON, tin. day *hewed cause
agaiii4 the role. They oln.erveit, that no intention
exiAted to hear hard on theatre-4. But it had be-
come ahmillitely towersory, for the intereNts of the
revenue. that great quantities of painted
whit% were exhibited thrinigliont the country,

should pay the duties, to which, its their iiiterpret:a
tion of the Acts of PHII.I44IIWIIt, passed on the slitiSi
jet:4 they were fairly liable. The Learned Gen-
tleinen took au extensive reties, of the different
statutes, under which, they contended, those duties
were ',Hyalite. Iu till of thew, " htarns, priuted,
painted, stained, or dyed," were, by the Legi--
lature, subjected to particular duties—and they
argued, that a picture, twiteg composed of howls,
painted, came within the intent and mealong
of
those statutes. It was wand, that the Legislature
only contemplated, articles that Were mttifactured.
Now what was it intinufactare? It Si !thing
executed by the hand. A picture was NO executed ;
and, sl) fur, it Was to total. which ,vas
111:111UfiletUred. 'lime law, in their opintoo, ought
to be stricqy construed—am, if it were so ism-
emelt, no doubt 4.01114 Ise Vllteltalllrti t!illt thea-
triesl scenery was liable to the duly speeilied in the
VStli of Geo. 111. which was founded uti the statute

of the 10.11 of Queen Anne. It might lw argued,
that the Legislature confined their vww °oily to
such articles ail were exposed to sa!r. Hot it ap-
peared to them, that scenery, exhibit.-il for profit.
as was done at the theatre, came equally within
their intention. Perhaps it would be slid, that the
canvass nu which scenes were painted, could nut Iw
described its /their, because it was made of hemp,
instead of flax, and that, therefore. the law would
11.4 apply to it. But, on reference to the schedule
of the 37tli of the King. CAM 13. it would In. loom,
that canvass was specifically merit-lolled. under the
general head of 00 harm, printed, painted, stained,
or dyed." limier all the circumstances, they hoped
the Court would see no reason for disturbing the
verdict.
Mr. Serjearit P, t!. addressed the Court at great
length, iii en 1111011 of the sole. Ile did not loran
to touch upon either of the two points of rilijectiou
which the Learned Gentlemen, on the other side,
seemed to lielieve would form the principal features
of his argument. He certainly would not contend.
either that the fact of scenery, riot being exposed
for sale, or that its being formed of panned canvass,
and not of painted linen, took it out of tile opera-
tion of the Act. It was his toilrllfluit to argue the
question on a broad and general prim:ink—namely,
that the Legislature, when those statutes were
enacted, cootemphited manufactured goods, Niel
had Ho idea of taxing works of art. He agreed
perfectly with the Leirrited Gentle-vireo, that the
law ought to be construed strictly ; iwd, iii tloiui
so, it would be right to look to what the co.aluct of
their predecessors had heels. He was addressing
the Court in the year 1/316, and the first Act was
passed on tins subject, so far back as the year
1711; so ulna it appeared, that. lOC upwards of
100 years—limn 1711 up to person had
ever conceived, that works of art were meant to he
taxed, and certainly no attempt was made, during
that long period. so to interioret the law. Ile,
therefore, wished, that the invariable practice
which had been so long observed, should still Ire
persevered in. that was the rra.nuiug by which
the lammed Gentlemen eialeavolired to siww that
pictures came within the incurring of the Act ? " A
Picture," they observed, " is made of linen, which
is painted. It is, consequently, painted
The Legislature says, that pai.nted horn shall pay
a certain duty. Therefore a picture is liable to that
duty." Nov be denied the correctness of the in-
ference. He had heard it said, that a lawyer was is
Irian who wore a gown arid wig. This was very true
—but every man who wore • gown tool wig was
not, according to the acceptation of the terns iii
Westminster Hall. a lawyer. The first Act to
which their attention was celled, was the 10th of
Anne, cap. 66. which imposed a duty on linens,
printed, painted, stained, or dyed. This clearly
applied to wares and inerchairdiee, matters of
manufacture, and not to works of art. The
Learned Geritlemen nest adverted to the gstli
of Geo. 111. ; hut, as there was a precedirig Act,
on the saute subject, he begged leave to draw their
attention to that. The Act he allud,d to was the
L nth of Geo. 111. c. 3,2. which imposed particular
<hairier' " printed, paiiitedotaisietl, or dyed linens."
This stater provided, that 00 every printer, painter,
shinier, or dyer of liners, silk, or cotton, should
take stilt an annual license, for which he should pay
101. So that if the &resilient of the Learned Gen-
tlemen were correct—if victors.* were to be looked
&lion as painted linen, then every artist in the
country, before lie could proceed aid' his business,
st take out this trcense. The operation of die
law could be purified still farther, and every man
who exhibited a picture on the outside of a show,
in the cosautry, might be compelled to apply for a
license to enable Mot to do tou lf, however, fur
tipwards of one linialred years no such license
was seer applied for, add 110 prosecution was
instituted, in cousequeirce, it was a very clear proof
that their predecessors never took such a view of the
law as that which the Learned Gentlemen on the
other side appeared to entertain. Ile was convinced
Hatt, before the present day, it was never imagined,
that artists ought to be subiected to sach restric-
tions : —Anil if the Court, Ire their decision, de-
graded them to the siecessity sit takiog out a li-
cense, he was sure this would be the only kingdom
in Europe in which such a system had ever VIC..

•

*sailed. If the Court felt any doubt om the ques-
tion, which wits of much more importance to the
national chin:to:ter than to the revetotte, hr truster)
they would turn the case into a special verdict, and '
let it go before the highest tribunal lit the country.
Let them vay, whether the crusts of this kingdom
were to he subjected to such insult and in-
convenience. Ile now cnnur to the 9.511 i of Geo. ill.
cap. 72. which was au Act for repeating the exist-
ing duties ou " printed, painted, stained, dyed
and tior granting others it. lieu tilt recd."
The fourth section enacted, " That the ditties
should he collected in the same manner as was di-
recte.l by the Itith of Anne." That was, to put
all the artists of the United Kingdom under the
scvetal Acts of Parliament that had been passed
on this soloject. The 7th section set forth, " That
it any pe..son, after the Ist of August, 1785, shout"
print, paint, main, or dye, any Inset's, &c. without
giving notice to the R:retitle Officer, us wits di-
rected by the Act of Anne, he should lie liable to
penalty of 50/." So that if the argument of the
Leisitied Gentlemen were correct—ir • picture
were, in fact, 'nothing itiore than painted Inlet', as
described in the Act of Parliament, then any pain-
ter, who proceeded with a work of art, and lad
not given notice to is Revenue Otliekr, would be
liable to a line of 51)1. The Learned Gentlemen

serried to think, that painters purchased their can-
vass ready printed, and that the persons who primed
it, paid the duty. But this was tot so. Ile had
realms to know that Mr. President West printed his
own canvass, and, without doubt, Sir Joshua Rey-
nolds wits in the Whit of doing the tune. The
10th section enacted, " That a penalty of 301.
should be inflicted on any ;emu deficiug the
fratne-marks." Now, he should be glad to know,
how this could possibly refer to a picture. What
frame-marks, lie would ask, could have been al-
luded to, but those which were made on printed
lines, 1 By the 14111 section, a penalty of 50/. was
to he soli e.ed 400 Roy person who had " pa-tilted,
painted, stained, or dyed linetis. &c. oat his pre-
mises, without being properly stamped." Could
this refer to works of art I If it did,- diet' might
th- study of ao artist be entered, at the pleastite of
the IteVehile, surd the Gothic liziods of their officers
tingla Ire ,itertleeissu,ly laid on the burst produc-
tions of the petit il. The 150 section enacted,
" That ail the iurirleuiruts and utensils made use
of in iniatiotg, painting, staining, or dyeing coy
Boris, &e. should be halite to seisure and sale,
for she porpose of liqindatitig any arrear of ditty."
Tni, clause he conceived to he decisive as to the
iiitelition of the Legislature; for it never could be
supposed, that the palette Mal brushes of the :siiiiter
(.vilich were th, utensils by which Itia work teas per-
formed), west to be seized Isor the purpose of
li-
ass arrear of ditties, or of affording the
means of paying a penalty of :;0/. It was here
evident, that the Legislature adverted to the iin-
plemehts mid utensils employes! in a mantifactore.
Ilia Learned Friends argued, that a inactsfacture
stwoiiiell something dime by the hand—that a pic-
ture Was formed by the hand—and that, theiefore,
it was to In. considered an article of manufacture.
This W 34 adhering too closely to the letter of the
law.—llaret in &ern, !street in cortiee. If they
were to issue questions of this tiattire oit such
narrow principles as these, no hem fit could lie
derived from their discussion*. With respect
to the terms " printed, painted, stained, or
dyed," winch. were made use of in the different
Acts, the meaning appeared to him to be twr-
fectly clear. Never wits the saying, 6' Nostitur
a swill" exeinslitied more strongly than by the
position of the word " painted," in those statutes.
It. along with the words, "stained or dyed" fol-
lowed the word "pabired"—which was evideittly
the gerwrolissimaar women, the others being only
iotroduced to prevent a fraudulent evasion of the
provisi 0000 with reference to printed nitres. The
Learned Gentlemen had c pared pictures with
Moor-cloths. But, before they made such it com-
parison, they should have recollected, that floor-
cloths were executed by mrttns of blocks. But, if
their argument were fairly followed up, they would
exclaim, if they visited the Sot iety of Arts, and
were *hewn some of the finest works of the Esse,lisli
pencil—" ()! they sire very toe.stitiftal floor-cloths,
bt Mr. Barry !" lit the 43d section of the •25th
of his !Majesty; an ad valorem duly was im-
posed Olt .` 'Oleos, printed, taunted, stained,
or dyed." 'Vas it not ridiculous to suppose that
ilielines were to in. made liable to a duty, per
card, its proportion to the fineness or coarseness of
the article on which they were II xecuted I Ile
admitted, that, under the Act of the 17111 of his
Majesty, canvass must, with reference to its pro-
vision, be considered as linen. As lie made this
admission, lie limed his Learned Friends would be
equally co.:ciliatory,unolcotocrtle to him, that which
would go a great say in deciiliiig the question ;
uaurlt , that under the general head of 66 printed
goods" winch was found in the same statute, the
item " printed, painted, stained, or dyed
Was inserted. lit the schedule to that Act, certain
duties were enumerated, which were to he puid, on
" printed and psioted linens," &c. imported—and
also on pictures imported. Pictures were there
inrisliotied, et, itowitie--and, he submitted, that, if
the Legislature intended that picture* should be
treated merely as " painted lamest," they would not
have thus particularly named them. On different
kinds of goods, noticed in the scherlale, in duty of
three-halfpence, 4 d. &c. per yard, was to he le-
vied, 00 importation. tic WAS sure his Learned
Friends woithd scarcely think of making such a
charge as this on pictures imported. And vat, if
they adhered to their own argument, that a picture
oat, tin:tell a piece of painted horn, such as the Aet
recognised, they most do so. But how dial the
Legislature proceed I To shew, that they chid uot
look upon works of art, and pieces of painted fillets,
its spumy s, they attached a particular duty to
pictures of different sizes, whets imported. The
Learned Siedettrit then forcibly cominetsted on the
great inconvenience which would be created if the
Court refused this application. That incotiveni-
ewe would not only be felt by artists, who
would nut he autharised to follow their profes-
sional pursuits without taking out a liceust --W 110
would riot he justified in commencing a pic-
ture, without giviirg notice to a revenue officer
—it would extend much farther, mid no lady could
paint -on velvet, 011 limn. or on maslM, for lwr
amusement—no young gentleman could sit Jovial
and employ an hum in drawing a landscape, even
ou paper, unless the nesesilary pennialivia werelint

granted, without being subject to the rib!! of a
revenue offerer. In conelustote, be called en the
enurt, by their deeisioo, tit prevent Eiirove from
suppesing, that this. coulitrj, "iliArittl of beiv._ the
nur,e and tlierisher of the title 111.4 she Itml
ul-
ways been couritlered, wan their enemy awl op-
pressor.
Mr. (IOLT mid Mt. (Amer. followed on the *ante

side.
The Couri postponed their decision.

Al 1Y 21.

TH F:ATI: ICA L SCENERY.

-----
The XING D. BRAN DON toad oTuEtts, l'eur rieturs
o/Cm-rut-garden
The SoLtcyrott-GEN FAA!. v.a* thr; day heard in
reply. lie argytted a,t eansaterahle length, that
theatrical scenery Inuit be en osu.Lita_ as eAninierl
linen," 4'ollllllg within the tneannt.: or the loth ol
Queen At...w, and the aulmenneut A
tisereon, and that, there-I'o'i., it was tali ly liable to
the duty. There W3*, con,:equeittly, uo pretence
fur tio6turibitig the wertlict.
Covet pohtpoue4l judgment.