The Sun.
London, England, 1837-01-20 00:00:00

ott of the account, after that account has fleol.-autiiied, and
then withdraws from the balance of 12,014.. em, iieolYer-„, •
items this identical sum of the arroars
401. 12s. 3d., and which appears in the supplAtiitfitWavaim
count, I ask this Court whether it is competent for the
Treasurer to do so, and to take out these items of receipt ?
I contend that he has no power to do so. I have already
said that the three-fourths which must be expended mast
be of all the monies received of all former rates, and not of
the last preceding. rate ; but supposing for a moment that
not to be so, is it right, after that account has been audited
and allowed, that he should be allowed to open those ac-
counts, even if you should be of opinion that you can take a
supplementary account from the Treasurer ?
The CHAIRMAN—I do not quitefollow you there ;it is true
there is an account on the 27th October, which leaves the
Treasurer a balance of cash in his bands of 6,824/. ; it is
equally true that he -had a balance of cash in hand on the
first day of the Session of 12,0171., which was reduced on
the County day to 5,824/., and it is for • the purpose of
shewing that.the sums taken out of the supplemental ac-
count of the 27th October were part of the first .named ba-
lance, and that they were sums of money which ought to Ns,
have been expended before other monies of the last pre-
ceding rate received.
Mr. BODKIN—This 401. 12s. 3d. was received an the
15th October, and included in the audited balance of
12,0171. We must proceed by steps :he had actually re-
ceived the amount I named.
CHAIRMAN—The thing is just the same in either case.
The way I understand the argument, and in the very lumi-
nous way you put it is, that the 40/. 12s. 3d, forms a part of
the balance of 12,017/., and spews it is not a payment on
account of the last preceding rate ; but still it is one of the
last sums received.
Mr. BODKIN—I say the Treasurer has no right to
open that account, and pick out. what items he pleases ;
I say that he had no right to expend the new rate until
he had exhausted the old rate ; because, without insinua-
ting any thing against Mr. Allen, the Treasurer, we
must nOt forget that he is the only person who has the
power by law to collect and enforce the county rates, and
he ought not to have facilities given to him to retain
balances. I will suppose that these regulations of the
Bench as to the account with the Bank of England may
be dispensed with.

CHAIRMAN—You are of course to argue upon the Act
of Parliament, and not upon any regulations which we, may
think proper to make, or any restraints we may impose.
Mr. BODKIN—It takes away every argument, if the
Treasurer is not bound to account for whatever sum he
receives of the arrears. He may neglect to collect these
arrears ; he may, as he has done in this case of Gray's Inn,
not collect the arrears due from that Inn ; he may, as he
has done, receive the current quarter's rate ; and it would
be in the power of any Treasurer, if that course be allowed,
to keep any sum he liked in his hands ; because he would
only have to say, that this Court has only to inquire into
the amount of the cash in hand of the preceding rate, and
the cash arising from the collection of these arrears might
thus be constantly increasing. If so, it must be conceded
by this Court to the Treasurer, that, in the payment of the
debts due by the county, either that he may pay those claims
from the arrears received, or from the receipts of the current
quarter's rate, at his own option. It appears to me that
the other side must go the whole length of this argument,
or our appeal must be allowed on this receipt and expendi-
ture of the rate and arrears received from Gray's Inn. Be-
cause he receives the current quarter's rate from Gray's Inn
and expends it, while he subsequently receives from that
Inn arrears, which have been standing for two years, and
then, in his supplementary account, he claims to withdraw
the amount of these arrears from the balance declared, in
order to demand a new rate,—l ask, then, does he keep
separate accounts at the Bank of England, one for the cur-
rent quarter's rates and the other for the arrears ? It never
will be attempted to say he does. Then why is the Trea-
surer to be invested with this arbitrary power? Why did
be not apply all the arrears of old rates, and exhaust them
before he touched upon the new rate ?
CHAIRMAN—When did the appellants pay the new rate?
The TREASURER--On the 12th of December.
Mr. BODKIN—I have before me a statement showing
the cash balances in the Treasurer's hands during the
quarter, which appear to be immense, varying, but ac-
cumulating from 5,000/. to nearly 13,000/.
CHAIRMAN—Our receipts ought to be in one day, and
our payments extend over 90 ; and therefore there must be
a balance—would you have us job in the Funds or in Ex-
chequer Bills with that balance ? What are we to do
with it, if we do not enforce the rate ? Then we are found
fault with. Can you tell me how we are to pay 15,0001. in
90 days without having a balance in the Treasurer's hands.
Mr. BonxlN—But how is it, that the 7,0001. or 8,0001.
paid between the first day of the Session and the county--
day ?—Could it not have been paid and included in the ac-
count presented on the first day of the Session ?
CHAIRMAN—The items for principal and interest cannot
be paid until they are due, and orders must be made by
this Court before others of these items can be paid. Can
you advise us as to any means by which we may receive
d
interestid
andn these
w e
werebalances
to adopt
i nt the
it, v
ve should
treasurer's
receive
But a
if
you
severe but well-merited rap on the knuckles for so doing.
Mr. BODKIN—I apprehend it is now the duty of the ap-
pellants to show that three-fourths of the last rate received
have not been actually and duly expended.
In page 25 of the expenditure, it appears there has £s. d.
been paid for the Lunatic Asylum in the audited
accounts
In the supplementary account

75 9 6
294 8 7

£369 18 1

And in the audited accounts, page 25, for principal... 2,143 0 0
For interest
385 14 0
And in the supplementary account, for interest

I contend that these items were not duly expefid2esd39oPproo-
perly allowed ; that the expenses of the Lunatic Asylum
ought to be the subject of a special rate, and cannot by law
be paid out of the ordinary rate of the county. • 1 now direct
the attention of the Court to the 48 Geo. 111. c. 96. That
Act was to provide for the better care of pauper lunatics ;
and the 7th section enacts, " In order to defray the ne-
cessary expenses of this Act, that the Justices of the
Peace may and shall cause such sums of money as
shall have been.. from time to time reported to them to
be necessary for that purpose by the visiting justices, to
be raised in srch manner as rates are directed to be
raised by two Acts of the 12th and 13th of King George
the Second, for the more easy assessing, collecting and
levying of county rates, or shall order and direct the same
to be paid out of the ordinary rate of such county." This
then was gibing the magistrates an option, either to pay the
esperiscs of the Lunatic Asylum out of the sum to be de-
rived from a special rate, or out of the ordinary rate of
such county. But that option does not now exist, for the
9th G. IV., c. 40 has repealed the 48th G. 111, c. 96, and
a new provision is substituted, and by which it is now
rendered obligatory on the Justices to provide for these
expenses by a special rate. I di, ect the attention of the
Bench to the 12th section of the 9th C. IV. c. 40.—" And
be it further enacted, in order to defray the necessary ex-
penses for the execution of this Act, that the Justices of
the Peace at their General or Quarter Sessions may and
shall assess and tax a special county rate or rates on all
rate may by law be
places liable to contribute to the county rate, which said
special county rate shall be collected, levied, and recovered
thing be more
in like manner, and by such ways and means and under
ch
stcli°l: ‘e.csiel :7r ?aanidri Letroe c'i.ndoei:enarroe3l:vi .c'aTlsn.CetrYatn t any
the 13th section,
which is a re-enactment in the modern Statute of the Bth
section of the 48th G. 111., in which it is siewn that inasmuch
ol a
as the building of the County' Lunatic Asylum may occa-
s'(
irizrotoitnleloufs
topublicto
h moo(n,ceLyip,i which may
occupiers
of
land
and be-
cothers, the contributors to the county rates, for the benefit
of succeeding generations ; and it directs that where the
total expenses exceed one•half the average of the county
rate upon a mean proportion of the average of tie five pre-
ceding years, the Justices may borrow on mortgage of the
rates therein directed to be made a sum of money, and
the same over fourteen years. s.rcaThese two clauses,
the one in the repealed Act, and the other in the existing
statute, are precisely- the same. The farm, No. 2, of the
mortgage, is also precisely the same, namely, that as a se-
curity to those who advance money for the purpose of the
County Lunatic Asylum, you arc to mortgage all the rates
Lnownas county rates. but it does not follow that these
sums are to be paid out of the ordinary
county rate when
that portion of the previous St:situte, iilowing it so to be
paid, is repealed, and the other prevision enacted, that to
defray the necessary expenses of this A.st, the Justices are
directed to assess and tax a special county bite or rates. I
appears to me then that the form of mortgaga! goes fot
nothing—it must be taken as giving to the county creditor
an additional security.

ell AIL MAN--If they have an additional security on the
county rates that closes your argument.
Mr. Bontax—l am quite aware that whatever was
the intention of the Legislature, the Magistrates might
be compelled to payout of the county rate the sumon which these securities were given ; but this would ap-
ply only to the sum of principal and interest, 2,5391.
but it would nut touch the items for repairs, amounting to
:_lO9/. 18s. Id. ; and these sums I contend could not be
enforced by law out of the ordinary county-rate. Admit-
ting the full force of these points, still I contend the ma-
gistrates are not justified in omitting to make the special
rate for the expenses of this asylum which the twelfth sec-
tion authorizes, and, therefore, I feel bound to contend that
the 12th section of 9 G. IV. c. 10, is a compulsory one,
and that the Magistrates are bound to make a special rate
for the Lunatic Asylum, and " to defray the necessary ex-
penses for the execution of this Act." From that Act, and