The Sun.
London, England, 1838-03-19 00:00:00

YOUGHAL.

The Committee was occupied the whole of this morning in examin-
ing the several charters of the Corporation, preparatory to hearing evi-
dence as to the alleged illegal admission of freemen.

The vote of Mr. John Pollock, sen., an agent to the petitioner, was
then objected to on the ground—that he had not been admitted before
January, 1832.

DUBLIN CITY.

The Committee assembled this morning at the usual hour.
Mr. KL►TINGE said that he would now proceed with class No. 5,
which consisted of householders who had not paid their paving and
lighting taxes.
The ♦ote of Thomas Cassidy was first put up.
Mr. Archer, the Town-clerk, was called, and produced the affidavit
of registry.
Mr. Wa►Moa►x then referred to the poll-books, but found, to his
great surprise and the amusement of the Committee, that the ♦oter to
whom he was objecting had polled for Messrs. West and Hamilton.
The Learned Gentleman said he would not persevere in his objection.
Mr. LISTER said that perhaps the other side would find it
convenient by-and-bye to avail themselves of the objection which
had been suggested by Counsel for petitioners.—(Laughter.)
Mr. Wa►NGIAM said that he would proceed to the ♦ote of Joseph
Ormsby, wool-stapler, registered out of the premises 77, Francis-street.
Polled for Messrs. O'Connell and Hutton.

The affidavit of registry was put in and read.
Jahn Reilly, Secretary to the Paving Board, was then called and ex-
amined. He stated that he had held the office of Secretary since Fe-
bruary, 1827. The superior officers of the establishment are those ap-
pointed by the Lord-Lieutenant; they consist of the Secretary, two
Supervisors of Works, and the Treasurer. There is an officer called an
Inspector, who belongs to the Treasurer's department. Mr. W. Maguire is
the person who now tills that office; he has held it since 1826. There are
eight collectors in the establishment. Has brought over such of the books
of the Board as belong to witness's department, and as were specified in
the Speaker's warrant. Is aware that other books were brought over be-
side those which he had in his charge. An order was served on the
Commissioners by petitioners to send these books over in charge of wit-
ness and the treasurer, but in consequence of the illness of the latter
gentleman, his books were entrusted to a clerk in their department,
named Dillon. There was nothing to prevent him (Reilly) from bring-
ing over the treasurer's books, but conceived that, according to the
Speaker's order, he was only bound to take charge of his own books. He
gave the box containing the books of the secretary's office to an
agent in Dublin, on Sunday last, to forward to London, and was
assured that they would have reached town on the evening of
the following Tuesday. Witness reached town on Thursday,
but the books did not arrive until the following Saturdar.
The present Commissioners who constitute the Board are Alderman
Smith, Colonel Morris, and Mr. Hickman Kearney, Alderman Smith
was appointed in the latter part of the year 1825, and Colonel Morris
and Mr. Kearney in November, 1827. The office of the Board is si-
tuated in Ifary-street. The Board meets every day in the week except
Sunday. The books which contain the proceedings of the Board are
called the nainute-boeks. Produces the minute-books of 1836 and 1837.
These books are always kept in the Board.room. There are subsidiary
books to these in witness's office, called letter-books, diaries, &c. The
tax ledgers are kept in the Treasurer's department. Produces the
minute-books containing the assessments of the city of Dublin for the
years 1836.37. They are signed by the Commissioners, and by him
(Reilly) as a subscribing witness, and the seal of the Board is affixed to
it. The date of the assessment for 1826 is the 18th January, and for
1837 the 2d February.

Cross-examined by Mr. Hurrom—The order served on the Commis-
sioners directed their production of all the papers and documents under
which the Board was originally constituted. Produces the warrant of
the Lord-Lieutenant under which the present Commissioners act, it is
dated the 3d of October, 1837. The date of the previous appointment
is the 19th of November, 1835, but has not got it with him, as he con-
ceived the last warrant was the only one which was required. Witness
discharged the duties of Treasurer for a considerable number of years.
The usual course of business in that office is, to register in
the tax-ledger the books previously prepared for the collectors.
By the assessment the Commissioners proportion the rate to the valua-
tion of the house at so much to the pound. After the inspector re-
ceives the assessment from the Commissioners, he proceeds to applot the
sum as as3ertained by the valuation, 'making out the specific sum due
on each house. The books are then given to the tax-oollectors to proceed
on their duty. The eolleetors do not wait for the completion of the ap-
plotment of the entire city, for it is a tedious and laborious operation,
but according as each parish is completed, the collector who has charge
of that particular parish goes out on his collection. According to the
usual course of business, the collector of a parish is net at liberty to re-
ceive the tax, if tendered to him, until the applotment for the parish is
completed. The tax is collectable in half-yearly instalments. There is
no other publication of the rate than the notice served by the collector.
A regulation was made within the last year, enabling the collector
in the case of the poverty of a party, to take so much of the rate as he
could afford to pay. Where premises are let to different tenants, and
the landlord of the whole is liable for the rate, the collector is not at

liberty to take from each tenant his proportion. The applotment is al-
ways entered in the Treasurer's leger, with the name of the street, and
the door number. has known great irregularities to occur, from the
frequent changes in the door numbers.

Re-examined by Mr. KEATINGE—The Collector serves the notice on
the occupying tenant. The tax for the year is taken in two moieties,
payable after the sth January, and sth of July. In January, 1835, a
special order was made by the Board, in consequence of the election,
that the tax should be received when voluntarily tendered. During the
Vice-royalty of the Duke of Northumberland, 20 per cent. was taken
off the tax, but ever since the tax has been taken at its maximum.
Mr. KELTINGE said that he would now call Mr. Maguire, the in-
spector of the Board, but previous to doing so it would be necessary to
produce Mr. Dillon, who had books in his possession which it would be
necessary to refer to, in the course of Mr. Maguire's examination.
He did not mean, however, to examine Mr Dillon as a witness.
Mr. IltrrroN objected to this mode of proceeding. The books could
not be given in evidence, unless Dillon were sworn, and the sitting
Member would then have the benefit of his cross-examination.

Mr. KNATINce said that the object of his Learned Friend was to avail
himself of the testimony of Dillon at his (Mr. K.'s) client's expense.
They had it in evidence from Mr. Reilly that there was no necessity
whatever for sending over Dillon with these books, as they could have
been just as well entrusted to him (Reilly). Now it was not fair
that his client should be saddled with the expense of bringing ~yer a
witness, for whom they had no occasion whatever, solely for the benefit
of his Learned Friend. The Learned Gentleman then cited a variety
of cases to show that he was at liberty to use these books without
swearing Dillon.
Mr. HurroN replied.
The room was then cleared, and on the readmission of strangers the
CHAIRMAN announced that the Committee were of opinion that Dillon
ought not to be sworn.

(To be concluded in a Second Edition.)

HOUSE OF LORDS.-(THIS DAY.)

The Lord Chancellor, Lord Brougham, the Bishop of Chichester, and
the Marquis of Breadalbane, sat in the House of Lords to.day to hear
Scotch appeals.

SPEARS V. TIER MAJESTY'S ADVOCATE FOR SCOTLAND.

This case came before their Lordships upon a writ of error from the
decision of the Court of Exchequer in Scotland, by which the present
plaintiffs in error were declared indebted to the Crown to the extent of
9601. for the amount of duties owing from them in respect of a distil-
lery which they carried on at East Bridge, Kirkaldy,
The argument had not concluded when we left.

MONEY and COMMERCIAL NEWS.

CITY (THIS DAY), TWELVE O'CLOCK

We have received this morning numerous files of American papers,
to the 25th ult., by the United States, packet-ship, but in perusing them,
we do not find that they contain any further intelligence than already
published. Exchange in London rather improved, 6i to 7 ; Stocks
lower, 1 li. . _ _

Papers from Lima have been received, of 29th Nov., which con.
firm the news that a treaty of peace has been concluded between Peru
and Chili. The treaty guarantees the oblivion of what has passed, and
a reciprocal abstinence of intervention for the future.
Her Majesty's packet Lyra, with mails from the Brazils, has arrived
at Falmouth, with advices from Rio Janeiro to the 30th January, with
a freight of 20,0001. The accounts are of a more favourable nature.
They refer to an increased demand for produce, particularly that of
Coffee, of which considerable sales have been effected for the United
States and Sweden, causing a rise in the price of that article. The last
accounts received at Rio from Bahia were to the 9th January, at which
period the rebels maintained possession of the city ; but it was generally
considered that they could not hold out long, as their supplies were cut
off.

The Penang Gazette of the 28th October states that a Dutch Prince
had landed at that island, and was received with suitable honours by the
Governor. The Gazette states that pirates have again appeared in
considerable force in the vicinity of the Pepper Ports, on the east coast
of Sumatra, and had captured several small vessels after an engagement.
(From the Singapore Price Current of the 16th November.)
Cotton Manufactures—Long Cloths : Much as before, although there
has been no accession to the stock ; demand is languid. Woollens :
Spanish Stripes are not so firm as during the last week ; Camlets are
very depressed. Cotton : We have not heard of a single transaction
during the week ; the several arrivals from Bombay and Bengal have
deterred purchasers from coming forward ; as however the supply is
short from both Bengal and Madras, good Cotton may rally. Opium :
The deliveries are, we belie►e, going on to a moderate extent out-
side, but no change has occurred in the measures of the Go-
vernment. Under these circumstances no certain quotations can
be given ; sales of Benares have been made at six hundred dollars,
and Malwa at 480, and should the trade continue in its present state
much longer lower rates than these will be submitted to. The delivery
at Lintin to the 15th were, Patna, old —, new 178 ; Benares, old 2,
new 6 ; Matwa 63 ; total, 249 chests.
We have received Canton papers of the 20th December, which con-
tains the following letter, addressed by Captain Elliot to the British
merchants at Canton, previously to his departure for Macao, in con-
sequence of his communication with the Chinese authorities having
been broken off:—

" Gentlemen,—l hare had recently the honour to receive instruc.
tions from her Majesty's Government, directing me to make a com-
munication to these provinces concerning the manner of my intercourse
with his Excellency. The governor has declined to accede to the conditions
involved in these instructions ; and whilst these differences subsist, all
communication between us has necessarily ceased. In this posture of
circumstances, I can only assure you, Gentlemen, of my disposition to
afford you any public assistance in my power, either in the form of
counsel, or in any other way which may be consistent with my situa-
tion ; neither can I conclude this letter without respectfully and
earnestly suggesting to you the expedient of taking an occasion to
draw from the Provincial Government a definite explanation of its in-
tentions with relation to your claims against the Hongtaebeing, claims
it will be remembered, which have been examined and certified in
strict conformity with arrangements required and submitted to by the
Governor. It seems to roe to be an object of considerable importance to
the general interests of the trade, that my report to her Majesty's Govern-
ment, detailing the interruption of public communications should be
accompanied by a statement of your own position in respect to these
particular claims.
.`,l will only detain you, gentlemen, to offer you the expression of my
best thanks for the courtesy and consideration which I have always re-
ceived at your hands.
(Signed) CHARLES ELLIOTT, Chief Superintendent.