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

precise words of the Statute on this point—" provided never-
theless, that in case it shall happen that three fourths of the
money so actually received on account of a preceding ra.e
as aforesaid shall have been expended and exhausted in the
interval between any two General Quarter Sessions of the
Peace, then it shall be lawful for the Justices of the Peace
at any adjournment of such Sessions, or at any General
Sessions of the Peace or adjournment thereof, on production
of the order for making the rate, together with such proviso
or restriction, and on the oath of the Treasurer, that three-
fourths of the moneys actually received as aforesaid have
been then duly paid and expended to make an order autho-
rizing the payment and receipt of the rate." I therefore
contend that during the Session you could take no notice
of his account, and that you could make no new rate
founded on that account which did not contain the proviso
in the 10th section.
CHAIRMAN—Then you mean to contend that if three-
fourths
of the last rate received had not been expended on
the first day of the Session, it is not until the interval be-
tween the two Quarter Sessions, that we can put the ma-
chinery in motion for a new rate, the restraining clause must
be kept on until the interval after the Session ?
Mr. BODKIN—Yes, because the Statute declares it was
to prevent the accumulation of large balances in the hands
of the Treasurer : and, therefore, it is now incumbent on
us to shew that three-fourths of the last rate received have
not been duly applied and expended. What would be the
effect of getting over the audit of the accounts presented on
the first day of the Session as the basis of the new rate,
and what is to prevent him from keeping uncontrolled ba-
lances in his hand ? He may receive the current rate, and
subsequently receive arrears of previous rates, and then say
for the purpose of making a new rate, I have expended
more than three-fourths of the preceding rate received while
the arrears may have produced 20,0001. I contend this is

my first objection ; perhaps, as I have occasion now to go
into figures, will it be necessary to put in all the accounts,
or shall I assume as facts, all the printed statements of ac-
counts ?
CHAIRMAN—Where we are in the distressing situation
of judges and parties accused, every facility must be given.
Mr. ADOLPHUS—Precisely so. 'We come here as re-
spondents, our printed papers are evidence, and we are
bound by them.
Mr. BODKIN—Then I need not put in any accounts ?

CHAIRMAN-At the time the rate was made you say
three-fourths of the preceding rate received was not
expended, and that we have not put on the order fot' that
rate the necessary restraining clause.

Mr. BOBKIN—I now come to my second position, that
if the Magistrates were not bound by the audit of the ac-
counts presented on the first day of the Session, and if they
were at liberty to receive an additional account from the
Treasurer, supposing this to be so—then I contend on the
statement and shewing of that account, that in point of fact,
three-fourths of the last preceding rate received were not
duly expended.
CHAIRMAN—Do you mean of the whole amount of the
rate, or only of monies actually received of the preceding
rate ?

Mr. BODKIN—I think we shall not disagree upon that
point. I shall submit to you in the first place, that the
meaning of the clause is not that the three-fourths must be
of the last preceding rate, but of any monies that may have
come into his hands.

CHAIRMAN—Then you mean that the expenditure of the
three-fourths must be taken as of the monies that came
into his hands.

Mr.. BonxlN—Precisely so ; and you will observe the Sta-

tute directs the audit to be not only of the monies received
of the preceding rate, but of all former rate or rates not
accounted for. Supposing, then, that it be contended that
notwithstanding this, the Treasurer is to give in a supple-
mentary account, still the audit of the accounts presented
on the first day of the Session must be the basis upon
which the new rate is formed, and it must include the
monies received for arrears ; and I contend that the proper
construction of the Act is that no new rate can be made
without the order containing the restrictive clause, until
the amount of cash in the Treasurer's hands is reduced
below one-fourth of that sum. I think that is the common
sense view of the question, and the Act clearly shows that
that was the intention of the Legislature. The rate raised
may have produced 20,000/., but, independent of that, he
may have received of the arrears of previous rates 10,000/.,
and when this Court assembles to make a new rate, is it to
be borne or allowed that the Treasurer may say I have
spent more than three-fourths of the 20,000/. received of
the last preceding rate, but as to the 10,000/. received by
me of the arrears of former rates, that is not to be taken
into the account for the purpose of making a new rate ?
Now, I contend that these clauses in the Act of Parlia-
ment must be construed together, and the account is to
be an account of all monies in the Treasurer's hands,
whether as received from arrears or of the last preceding
rate. The intentions of the Legislature and common sense
show that this Court is to have the financial situation of

the county before it ; otherwise you may be making a rate
when the amount of these arrears may be more than suf-
ficient for the expenditure of the county without a new
rate at all. But Igo further than this, and say the course
which has been adopted here is calculated to defeat the
whole Act of Parliament. When you audited the accounts
of the Treasurer, presented on the lath October, you de-
clared he had in his hands a cash balance of 12,017/. ; you
audited and allowed that account. A supplementary ac-
count is subsequently presented by the Treasurer on the
27th of October, and in that account we find some of the

very items of that 12,0171. balance attempted to be taken
out of that account, to enable the Treasurer to ask this
Court for a new rate. I will take one case to illustrate

the whole, and I refer the Court to the Trcaurer's printed
accounts, page 13, where the receipt is thus stated

1836. Oct. 15, Gray's Inn 1834
1835

£4O 12 3
The account in which that receipt for arrears from Gray's
Inn is stated, that sum is included in the balance of 12,017/.,
struck and definitively settled by the audit of the 18th of
October. Now look to the same account at page 11, under
the date of Sept. 5, and you find this entry :
" Received of the Treasurer of Gray's Inn the
quota assessed on that Inn of the rate made
on the 141 July, 1836 £ss 19 0
This being the state of things on the first day of the
Session, and it. goes over till the interval between the first
day of the Session and the county day, when a supple-
mentary account is prepared, and headed " Middlesex."
You will observe, that while I call this a supplementary ac-
count, it. is in point of fact. a continuation of the same
account of Mr. Allen. He commences by charging him-
self with the cash balance on the first day of the Session ;
and by receipts between that day and the county day, on
the 27th October, he augments the sum to 13,358/.65. 11d.,
and charges himself with an expenditure of 7,533/. 18s. 2d.,
the greater part of which was made and paid away on the
county day, and still leaving in the Treasurer's hands, when
the rate was made, 5,824/. 7s. 111 d. This large balance
was reduced, it is very obvious, on the very day that that
supplementary account wns rendered ; and I am bound to
say that, without meaning any offence to the Treasurer,
there does appear to be a disposition to retain the money as
long in the Treasurer's hands as possible.
CHAIRMAN—You are not aware that there is now an
account opened with the Bank of England, so that all
motive on the part of the Treasurer to retain large balances
is done away.

Mr. Bopiuis—l am exceedingly glad to hear that obser-
vation from the Chair, because it removes any effect of my
observation as it relates to the Treasurer.

CHAIRMAN—A burnt child dreads the fire ; and the
sooner that every county, every corporation, and every
public company and individual put their officers on a fair
footing of a salary as a remuneration for their services, the
better will it be for the country.
Mr. BoDKlN—Supposing, then, that every thing had
been done properly as to this rate down to the period of
making it, you will then see that the cash balance at
that time was 5,8241. 7s. 11 d. ; and upon the Treasurer's
statement, one-fourth of the last preceding rate received
was 5,4501. 19s. 3d., leaving still in the Treasurer's hands
a sum beyond the one-fourth of the amount of the last
rate received of 388/. 9s. 84d. How, then, under such
circumstances could you make a rate without it containing
the restrictive clause that no money should be collected
upon that rate? How is that 888/. to be got rid of ?
Mr. Allen contends that he has a right to re-open the audit
although the account has been solemnly closed, and to pick
out of that account a few items which he calls sundries,
but which are arrears of thriller rates, and one instance of
which is the case of Gray's-Inn, already mentioned, and
where he actually received arrears from that inn for 1834
and 135, amounting to 40/. 12s. 3d., and subsequently to
his receiving the current quarter's rate from the same Inn.

CHAIRMAN—Some part of the receipts you why allude
to are included in the memorandum of Mr. Allen under
the head of extra parochial places 127/. 10s. Od., in Mr.
Allen's supplementary account.
Mr. BODKIN—Just so, and then by withdrawing these
sums from the cash balance in hand, he reduces the sum ex-
pended of the last rate received by a sum so ' near as
15/. Os. 6d. If then I shesv that he has taken 'these sums