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London, England, 1853-07-22 00:00:00

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LONDON, FRIDAY EVENING, JULY 22, 1853.

POULTRY SHOW.—The First Annual London
Great Summer Poultry Show will be held at the Baker-street
BAZAAR, on Wednesday 27, Thursday 28, Friday 29,July. Open
from 8 in the morning till 9 at night. Admission, Wednesday, 28. 6d.;
Thursday and Friday, ls. each.

ATTORNEYS' RELIEF BILL AND THE
ADVERTISEMENT DUTY.

tion as to suppose that the few red and white jacketted
men, called the enemy, represent merely the skirmishers
of some tremendous army in their rear, they will be
staggered at seeing bodies of troops, outnumbering their
opponents by nearly a hundred to one, retreating in
double-quick time before a handful of men on the oppo-
site slopes. We will, therefore, ask the reader to sup-
pose that immense bodies of infantry are marching up
on the enemy's left, and that their foremost columns
have opened such a galling fire on the Guards as
to compel them to retire—for at this moment they
are hastily forming into column, and retiring under the
cover of some rising ground. As they retire, however,
Sir R. England's brigade commences a beautiful and
rapid file firing on the enemy's right and centre ; their
fire is replied to with energy by the enemy, and in their
turn the Ist Light Brigade rapidly march off in column
through the line of Colonel Lockyer's brigade, press on
through their own artillery on the heights, nor halt till
they are secure behind a hill. Colonel Lockyer's bri-
gade, ,with the 79th Highlanders, is now the only one
which stands its ground ; it fires several volleys, and in
its turn passes over the hill, while the artillery on the
right and left protect the flanks of the retiring troops.
The enemy advances in double-quick time, gains the
summit of the hill, and another victory in atlin's Val-
ley is to be recorded on the imperishable records of the
gallant Sappers and Fusiliers. Elate with the proud
consciousness of having nobly done their duty, each
regiment then marched past Lord Hardinge, Lord Sea-
ton, the Duke of Cambridge, and'a most brilliant staff.
As the cavalry were marching back to their camps,
they had to pass over a boggy piece of land lying in the
valley which runs in the frontof the encampment. The
crust of the bog was comparatively hard, and merely
trembled as the horses' passed over it. As the last straw,
however, broke the back of the camel, so the last trooper
of the Scots Greys broke the upper surface of this
quagmire, and the horse with its rider, like another
Quintus Curtius, was rapidly disappearing in the ground.
By a desperate leap the rider jumped off, the back of the
fast-sinking horse, only, however, to be himself en-
gulphed in the mire. Captain Boyd, of the Scots Greys,
with a feeling of humanity which reflects the highest
credit on him, and regardless of personal inconvenience,
leaped off his horse, and by great exertion, and with the
assistance of a number of other men of the Scots Greys,
succeeded in pilling the man out. The horse was in
the meantime gradually sinking lower and lower, despite
all its exertions to release itself, and the whole of its
hind quarters had disappeared before, by the united ex-
ertions of some dozen men, it could be got out of its un-
comfortable position. One of the men of the Bth
Hussars almost immediately after met with a similar
fate, and he with his horse was only released with
the same amount of trouble and exertion. The'
was, as may well be supposed, any-
appearance of both horse and rider, upon emerging
from the bog,
thing but regimental. We believe that neither the
men nor the horses received any injury beyond the
alarm and inconvenience to which they were subjected.
The philanthropic exertions of Captain Boyd were at-
tended with the complete ruin of a new and very bril-
liant uniform which he wore. We are informed that
General Sir de Lacy Evans a short time since was a vic-
tim to a similar occurrence near the same spot.

(From the Times.)
The question of the Attorneys' Certificate Duty was
discussed and determined on Wednesday under what
Lord Robert Grosvenor very justly termed "peculiar"
circumstances. The house was in some sense committed
to the repeal of the tax, for it had divided in favour of
such a proceeding more than once. The Chancellor of
the Exchequer was committed against the repeal, and
the force against him had been partially, neutralised, not
only by a concession on another point, but by the acci-
dental absence of certain members. In the end, the
Attorneys' Relief Bill was rejected by a majority of 84,
so that this matter is at length decided. That the con-
clusion of the house will be also the conclusion of the
country we have little doubt.

Mr. Gladstone stated the case so strongly as to leave
his hearers no practical alternative. Recapitulating the re-
sults of his budget, and taking into account the unfavour-
able prospects of the coming harvest, he could not, he ob-
served, safely reckon on a surplus of more than 50,000/. or
100,0001. This was on the supposition that his financial
scheme was to be accepted entire ; but there were two
points on which the house had shown a disposition to
make retrenchments for itself. The advertisement duty,
amounting to 80,0001., had been condemned, and the
Attorneys' Certificate Duty, producing exactly the same
sum, had also been marked out for abolition by an inde-
pendent vote. Mr. Gladstone was threatened with a
loss of 160,0001., which was evidently more than he
could sustain. His anticipated Surplus of from 50,0001.
to 100,000/., considering the happy tendency of such
estimates to exceed themselves, might perhaps enable
him to meet the house half-way, and concede one out of
its two demands, but it was clear that both sets of re-
monstrants could not be indulged without ruin to- the
whole budget, inasmuch as the financial scheme for the
year would then present a deficit. It was suggested,
therefore,; that~ the 'advertisemeAt duty could certainly
not be repealed if the attorneys were relieved, and, this
being the alternative offered, the house threw the attor-
neys overboard without any further ado.
We have often said that there is not, and perhaps
never will be, a single tax against which a case of more
or less force cannot be made out ; but we really think
the Attorneys' Certificate Duty is as little obnoxious to
criticism as most of our financial propositions. It is
levied upon a class of men well able, on the average, to
pay it, and to an extent which certainly cannot be called
oppressive. Taking the general body of town and coun-
try solicitors, no person, we presume, would assert that
a contribution of 91. a-year from the former and 61. from
the latter class can operate seriously to their hardship.
For our part, indeed, we are of opinion that the only
argument maintainable against the tax is that against
licences in general. It certainly seems hard that an at-
torney should be called upon to pay for the mere privilege
of practising his profession, while a surgeon on the other
side of the street is exempted from any such demand, for as
far as "securing respectability" goes the guarantee, if
really created by a 91. tax, is quite as desirable in one
faculty as the other. We may go beyond professions,
and say that in the case of trades, according to the
prima facie view of principles, either all should be taxed
or all left free. Why should a grocer, or a tea-dealer, or
a wine merchant be taxed, any more than a butcher or
a draper, or a silversmith keeping a shop in the same
town ? Why, to take a still stronger instance, should a
man who sells fish over his counter without hindrance
be compelled to pay for the right of selling game ? If
the attack had been made upon the whole system of li-
cences there would not have been much to say, excepting,
perhaps, that it yielded its contribution to the treasury
without having hitherto produced any complaints. In
point of fact, the licence of the dealer is paid for by the
customer in the price of the articles purchased ; nor has
the arrangement, as far as we are aware, ever excited
any opposition, excepting at that particular point where
the objections to be taken were the smallest. If grocers
and snuff-dealers are fit subjects for this species of taxa-
tion, attorneys are unquestionably fitter still ; nor could
their certificate duty be repealed without creating great
injustice in the case of all licences whatever.
Of the advertisement duty, which was definitively
abandoned last night, we have repeatedly said that it
acted both oppressively and unfairly, not upon adver-
tisers but upon newspapers. Advertisements in books,
in carriages, at railway stations, on railway tickets, and
even on vehicles so troublesome as to be put down by
special act of Parliament, were left scot free. It was
only when a person advertised in the regular channel
that he was called upon to pay duty, and this duty was
so regulated that it was exceedingly oppressive in some
cases and absolutely inappreciable in others. It was a
tax upon the intercommunication of wants, and was un-
doubtedly opposed to many of the most approved princi-
ples of trade and finance. Unluckily, the same may be
said of so many other taxes that the argument loses
much of its weight, but, as the house has determined
upon the relief of newspapers preferentially, we can only
congratulate ourselves upon the decision, and, if the sub-
ject were one in which we were less immediately inte-
rested, we should affirm without much scruple that ad-
vertisements had certainly a far better claim than attor-
neys.

LAW INTELLIGENCE.

ROLLS COURT.—JULY 21.
(Before the Master of the Rolls.)

THE YORK AND NORTH MIDLAND RAILWAY COMPANY V.
HUDSON.

Mr. Rolt and Mr. Toiler resumed the arguments in
this case to-day on the part of the defendant, and con-
' fined themselves, by the direction of the Court, princi-
pally to the transactions relative to the 2,503 tons of
rails, and interest upon the sum of 9,0001. in dispute
between the parties. With respect to the first, they
contended that the defendant had a right to charge the
plaintiff at the rate of 121. per ton, which was considered
at the time to be the market value thereof ; and it was
incorrect to argue that the defendant was acting during
the transaction as agent for the plaintiffs. lie bought
the rails solely on his own account, and without any
order to that effect, from the plaintiffs, and when he sold
them, he sold them to the plaintiffs as he would to any
one else, at their then value. With respect to the
9,0001., the learned counsel contended that the defen-
dant had paid all that he was called upon to pay, that is
to say, the whole of the 9,000/. ; and there could be no
pretence now to charge him with interest on the same,
inasmuch as the transactions closed when the sum de-
manded was paid.
Mr. R. Palmer having replied,

The Master of the that there was no doubt
with respect to the transaction, as to the sale and pur-
chase of the rails, that the defendant was acting in the
character of a trustee or agent for the plaintiffs, and
that in such character he had entered into certain con-
tracts for the purchase of iron at a certain price, which
contracts he must be held, as such trustee or agent, to
have transferred to the plaintiffs ; and, therefore, in re-
ference to the same, he could not claim from them 12/,
per ton for the iron which he had only paid 61. 10s. for.
As to the question of the 9,0001., he would look through
the evidence, and reserve his judgment till Monday ;
and with reference to the other subjects of dispute be-
tween the parties, the usual order would be made as to
account; and under such order the matters in dispute
between the parties would be fully gone into and
adjusted.
The Solicitor-General, Mr. R. Palmer, and Mr. Hob-
house appeared for the plaintiffs ; Mr. Rolt and Mr.
Toller for the defendant.

The simple truth is, that the success of the attorneys
up to a certain point was due less to their cause than
their position. Mr. Gladstone, in describing them ironi-
cally as " a meritorious class, entirely without organisa-
tion, not represented in that house, and cut off from all
the ordinary means of communication with it enjoyed by
other classes," indicated very graphically the real secret
of Lord Robert Grosvenor's strength. As hon. members
care a good deal about their solicitors, and not much,
we fear, about the Chancellor of the Exchequer, it was
easy to gratify the former by a vote which would only
be troublesome to the latter; and but, perhaps, for the
absence of that interesting class which Mr. Murrough
described as " the juvenile bar," the division of Wednes-
day evening might still have assumed another form. The
attorneys, however, have no reason to complain of their
representatives. Their case received throughout at least
as much support as it deserved, and the last vote, we hope,
will put the question at rest. The result of the original
agitation will not be received, we fear, without a certain
amount of malicious satisfaction. The attorneys had cla-
moured for a revision of the duties affecting their profes-
sion. To this demand Mr. Gladstone acceded ; but in-
stead of abolishing, as was anticipated, the whole certificate
duty, he contented,himself with taking off a fourth, in
consideration, as it appeared, of the diminution of law
profits recently experienced. But he did not stop at
this point. While upon the subject he directed his in-
quiries to certain other fees—those, namely, which are
paid upon entrance to the profession, and these he re-
duced by one-third. The consequence is, that attorneys
find competition encouraged in their calling to a greater
extent than will be compensated by the relief of those
already in practice, and, while the profession is not made
much richer by the reduction of duty, it is made con-
siderably easier of access by the reduction of the stamp.
The incident is not without its moral. There are many
classes beside attorneys who confine their views too ex-
clusively to their own obligations, and who overlook the
fact that in such a general revision of the subject as in-
quiry must bring they run the hazard of losing at least
as much as they gain. A. second conclusion suggested
by the debate points to the inseparable connection of
one tax with another. The repeal of the certificate duty
must have inevitably entailed the reconsideration of the
whole system of licences, and even the repeal of the ad-
vertisement duty, as Mr. Gladstone himself predicted,
will make the taxes upon insurances and other such
transactions exceedingly difficult to defend.

ASSIZE INTELLIGENCE.

OXFORD cmc-urT.—STAFFORD, JULY 21.

CROWN COURT.—(Before Mr. Justice Crompton.)

Sarah Baker, aged 24, was charged with the wilful
murder of her illegitimate child, Charles Baker, on the
12th of June last, at the borough of Wolverhampton.
Mr. Scotland appeared for the prosecution ; Mr. Hud-
dlestone defended the prisoner.
The following witnesses were called :
Jane Whitehouse, wife of Edwd. Whitehouse, said—
I live at Bloxwich, about 4 or 5 miles from Cheslinhay,
and about 2 miles from Walsall. The prisoner is my
niece. I knew her child ; I have known it about nine
months. I recollect her coming to my house on Sunday,
the 12th of June, about 6 o'clock. My house is about
300 yards from the high road. She had her child with
her. She came into my house with the child. She stated
to me that she had applied to Mr. Harrison, at Norton-
hall, for a dispensary ticket, and a lady who was
there on a visit out of Derbyshire had fallen in love
with her child, and asked her if she thought she could
part with it. She said she could, and she thought it
would be better done by ; and that she had agreed to
take it to the lady between 10 and 11 o'clock on the
Monday morning. That was said on the Sunday even-
ing. There is a Mr. Harrison living there in the neigh-
bourhood. She remained at my house about three hours,
and left about 9 o'clock. She took her child with her
when she left. I did not observe what direction she
went in. I saw her again on the Monday evening, at
about 8 o'clock. She had not her child with her then.
I asked her if she had taken the child? She said, "Yes,
she had." I asked her about what time she took the
child ? She said about half-past 10 o'clock in the morn-
ing. I asked her if the child cried ? She said, "No, it
did not ; she left the child asleep." I had no further
conversation about the child. She remained at my house
that night, and left on Tuesday morning about 7 o'clock.
On the Friday following, the 17th of June, I was at the
coroner's inquest, at the Swan Inn, at Pelsall. I saw
the child then ; it was dead. I saw some of its dress.
I knew it again. I had seen it at my house on the Sun-
day evening. It was the dress the child had on.
Cross-examined—l knew the woman to be fond of the
child in my presence. She was in very great distress,
misery, and wretchedness. I never saw her with a far-
thing. I and my friends are very poor people. She
lived on what she could get from one and another. She
did not appear able to work. I saw her on the Saturday
week before the Sunday. She had about three or four
weeks before come out of the workhouse. She did not
appear able to do any work. She was in a very weak
state. She did not cry, but was very low in spirits, and
was scarcely able to support herself. This was the first
time she came. My husband is a miner.

Thomas Walters said—l was a policeman at Walsall on
the 14th of June. I was on duty at Bloxhall on that
day. I went to a house in Abblewell-street (Longmore's),
in Walsall, at between six and seven o'clock in the even-
ing. I had had information. I saw the prisoner there.
She sat just in the house, sewing, just inside the doorway.
I asked her if her name was Sarah Baker. She said,
" Yes." I asked her what she had done with the child
which she had at her aunt's on Sunday night She said
she sat on the Norton-road on the Monday ni:rfaidng with
the child in her arms, and was cryin and
°lced heyr what
e
riding by in a gig ; that she stopped
hasershe was as in
was the matter with her; that she told
sad distress and destitute ; that the lady asked her if she
would like to part with her child, and she told her
'
"yes" ; she said she was going into Derbyshire, and d k
would take the baby with her an take care of it. I
said—" You come and show me the place, and Which
She came along into the Lichfield-
way the lady went."
road. When she got near to the grammar-school I said
—" I'm afraid you've made away with the child." She
began to cry, and said, " I have made away with the
child, and I hope
the Lord
She said,w I
will
‘,lave mercy on me for
what I have done.will go and show
lies." She went, on the road to
Pelsall-common, you where my
baby
and pointed to an old pit, and
That's where my baby lies."
said, She then
showed me this shawl, and said, " This is the shawl
that slipped off him when I threw him down
the pit." She said, " When you find the body—
when you find my baby—it will have on a blue frock
with a white stripe, and a straw hat, and shoes and
stockings." I then took her to Walsall and gave her in
charge on her own confession of the murder. I left her
with the superintendent. The next day I went to the
pit again. It was searched in my presence by Francis
Braabury and Thomas Ball. It was an old pit shaft
that had been worked out for years. I saw a male child
taken out of the pit. It was brought up by Francis Brad-
bury. It was taken to the Swan Inn at Pelsall. A
coroner's inquest was held upon it afterwards. The
skirt of the frock the child had on was turned over its
head and pinned on the left shoulder. It covered its