The Sun.
London, England, 1853-11-12 00:00:00

ING, NOVEMBER 12, 1853,

NiW' PENNY RECEIPT STAMP ACT.

The following correspondence is important, as showing
that although the acknowledgments sent by the General
Post o.ftile arrival of bills of exchange and other securi-
ties are •exempt from the new receipt duty, yet they must
not express that the amount has been applied to the
payment of any debt, or placed to the credit of an ac-
count

"To. Thomas Keogh, Esq., Inland Revenue,
Somerset House.
"Union-road, Plymouth, Oct. 28, 1353.
"Srlz,—l have duly received your communication of
the 27th inst., and feel much obliged for your courtesy
and. kindness in giving such explicit answers to my nu•
stemus queries. lam really sorry to trouble you again,
but on referring to the paragraph in your letter relating
to the transmission of bills, &c., through the post, I
sh(mld like to know what is meant by other securities,'
Do you mean cheques, post-office orders, &c., or any
other document, not actually money or bank-notes
" I have the honour to remain, Sir,
"Your obedient servant,
" WILLIAM E. RENDLE."

Inland Revenue, Somerset House,
London, Nov. 5, 1553.
" SIB, —ln answer to your further letter of the 2Sth
ult., inquiring with reference to the exemption from the
duty on stamp receipts in favour of letters by the Gene-
ral Post, acknowledging the safe arrival of Vpromissory
notes, bills of exchange, and other securities for money,
what is meant by 'other securities,' and whether cheques,
post-office orders, &c., are included in that expression, I
am directed to acquaint you that cheques, post-office
orders, and bank-notes are within the exception.
"The board desire me, however, to observe that the
exemption is limited to a simple acknowledgment of the
safe arrival of such documents, and would not extend to
a letter expressing that they had been applied to the
payment of any debt, or placed to the credit of the
sender, as the letter in that case would be subject to the
receipt duty.

" I am, Sir, your obedient servant,
"THOMAS KEOGH,

FROM THE LONDON GAZETTE of YESTERDAY.

THE COMMISSIONERS FOR BUILDING NEW

H.
By an order in CouncilCHUßC, dated October 24, 1853, her
Majesty has been pleased to approve of a representation of
the Commissioners for Building Churches for uniting cer-
tain contiguous parts of the parishes of Newchurch and
Arreton in the Isle of Wight, sot forth in the said repre-
sentation, and forming them into one consolidated chapelry
for the church of St. Peter, Haven-street, in the said parish
of Newchurch.

. RATE OF POSTAGE.
By a Treasury warrant, dated November the sth, 1853,
it is directed that any packet sent by post, under the pro-
visions of certain warrants set forth in the said warrant,
dated November the sth, 1853, from any department, &c.,
of the public service, in addition to the name and address
of the person to whom the same shall be sent, shall
have printed or written thereon the words, "On Her
Majesty's Service," and the name and department, or
public office, from which the same shall be forwarded,
and also the name of any public officer belonging to any
such department. By the said first-mentioned warrant
it is also directed that the term, "by the post," shall no
longer include the conveyance through Egypt. Packets,
vicrEgypt, shall be charged with the full rates of postage.
A rate of one halfpenny is made payable in lieu of any
rates of British postage now payable on newspapers, &c.,
transmitted by post between France and the East Indies,
or China or Australia, without passing through the United
Kingdom, provided they be forwarded in conformity with
the regulations of the 4th Victoria ; if not they are to 133
charged the letter rates of postage. It is further directed,
that publications sent by post of any post-town in the
United Kingdom, addressed to any person within the
limits of the said post-town, may, at the option of the
sender, be prepaid by a postage-stamp. If posted at the
chief ffice in London before 5 o'clock p.m., the postage
may be prepaid by money or postage stamps. The postage
of any publication posted in the United Kingdom addressed
to a foreign country or any of her Majesty's colonies may
also be prepaid in money or postage itself. Publications
.required to be prepaid, if not prepaid, to be sent to the
Dead Letter-office. This warrant, as far as respects
packets from Ceylon, the Mauritius, the East Indies, and
New South Wales, to the United Kingdom, shall come
into operation on the Ist of June, 1854, and in all other
respects on the day of the date thereof.
FOREIGN-OFFICE, Nov. 10.
The Queen has been pleased to approve of Mr. Robert
Stein, as Consul at Port Louis, Mauritius, for his Majesty
the King of Sweden and Norway.
WAR-OFFICE, NOV. 11.
2nd Regiment of Dragoons—Lieutenant John Arthur
Freeman, to be Captain, by purchase, vice Scobell, who
retires ; Cornet William Taylor Prentis, to be Lieutenant,
by purchase, vice Freeman, Nov. 11.
12th Regiment of Fcot- -Ensign James Fielding Sweeny,
to be Lieutenant, by purchase, vice Wilkie, whose promo-
tion, by purchase, on 21st October, 1853, has been can-
celled, Oct. 21.
14th Foot—Caotain Granville Levison Proby, from the
74th Foot, to be Captain, vice Macdonald, who exchanges,
Nov. 11.
15th Foot—Lieutenant Augustus Applethwaite, from
the 23d Foot, to be Lieutenant, vice Tilghman, appointed
Paymaster, Nov. 11.
39th Foot—Lieutenant-Colonel Robert Cole, from half-
pay Unattached, to be Lieutenant-Colonel, vice Brevet-
Colonel Wright, C. 8., who exchanges ; Major William
Munro to be Lieutenant-Colonel, by purchase, vice Cole,
who retires ; Captain William Clarges Wolfe to be Major,
by purchase, vice Munro ; Lieutenant W. Hucks Harding
Warner to be Captain, by purchase, vice Clarges Wolfe ;
Ensign Charles Milligan to be Lieutenant, by purchase,
vice Warner ; George Henry Young, Gent., to be Ensign,
by purchase, vice Milligan, Nov. 11.
41st Foot—Lieutenant George Skipwith to Captain, by
purchase, vice Wells, who retires ; Ensign William Allan
to be Lieutenant, by purchase, vice Skipwith ; Armar
Graham Lowry, Gent., to be Ensign, by purchase. vice
Allan, Nov. 11.
42d Foot—Lieutenant Henry Clarke Jervoise, from the
23d Foot, to be Lieutenant, vice Kennedy, who retires
upon half-pay, Nov. 11.
46th Foot--Richard Coote, Gent., to be Ensign, by pur-
chase, vice Stretton, who retires, Nov. 11.
53d Foot—Lieutenant William Peel to be Paymaster,
vice Hall, who retires upon half-pay, Nov. 11.
57th Foot—Lord Ernest M`Donnell Vane to be Ensign,
by purchase, vice Lee, who retires, Nov. 11.
60th Foot—Second Lieutenant Henry Cockburn to be
First Lieutenant, without purchase, vice Da Cane, de-
ceased, June 23.
67th Foot—Brabazon Thomas Disney, Gent., to be En-
sign, by purchase, vice Basset, appointed to the 72d Foot,
Nov. 11.
69th Foot—Owen Roberts, Gent., to be Ensign, by
purchase, vice Leggett, promoted, Nov. 11.
72d. Foot--Lieutenant Archibald Alison to be Captain,
by purchase, vice Evelyn, who retires ; Ensign Honour-
able Somerset Hamilton Ward to be Lieutenant, by pur-
chase, vice Alison ; Ensign Gustavus Lambert Basset, from
the 67th Foot, to be Ensign, vice Ward, Nov. 11.
74th Foot—Captain Robert Macdonald, from the 14th
Foot, to be Captain, vice Proby, who exchanges, Nov. 11.
2nd West India Regiment—Ensign Edward Dampier
Cockell to be Lieutenant, by purchase, vice Leslie, who
retires ; Robert Bourne, Gent., to be Ensign, by purchase,
vice Cockell ; John Harger, Gent., to be Ensign, without
purchase, vice Hill, deceased, Nov. 11.
HOSPITAL STAFF.—Thomas Ravenscroft Whitty, Gent.,
to be Assistant-Surgeon to the Forces, vice William Sin-
clair, appointed to the 93d Foot, Nov. 11..
MEMORANDUM.

2d West India Regiment—The commissions of the under-
mentioned Officers have been ante-dated to the 14th Feb. :
—Major Henry Wase Whitfeild ; Captain William Elliot
Mockler ; Lieutenant Horatio James Wise.
COMMISSIONS SIGNED BY LORD-LIEUTENANTS.
Kent—William Brook Northey, Esq., to be Deputy-Lieu-
tenant, Nov. 9.
Northern Troop of Hertfordshire Yeomanry Cavalry—
Cornet George Devins Wade to be Lieutenant, vice Cur-
ling, resigned ; Quartermaster James Smyth to be Cornet,
vice Wade, promoted, Nov. 9.
Ist Regiment of the Duko of Lancaster's OWn Militia—
William Lindsey Patterson, Gent, to be Lieutenant,
Nov. 1.
4th Royal Lancashire Light Infantry Militia-- Lieu-
tenant Henry Myers to be Captain, vice Robson, resigned;
Ensign Robert Mather to be Lieutenant, vice Myers, pro-
meted, Nov. 2.
4th or Royal South Middlesex Regiment of Militia.—
Augustus Henry Stephens Gent., to be Ensign, Nov. 4.
sth or Royal Elthorne Light Ifantry Regiment of Mid-
dlesex Militia—James Peters, Gent., to be Lieutenant,
Nov. 4;
[The following Article is substitued for that which ap-
peired in the Gazette of the 25th October last.]
King's Own Light Infantry Regiment of Militia.—
Frederick Solly Gosling, Gent., to be Ensign.
[This Article is substituted for that which appeared in
the Gazette of the Ist Nov.]
Northumberland Regiment of Militia—Lieutenant Wm.
Ker Gray, Gent., to be Captain, Oct. 27.
BANKRUPTS.

Edwin Orphin, builder, Brighton, to surrender, Nov.
23, at two, and Dec. 21, at one, at: the Court of Bank-
ruptcy. Graham, official assignee ; May, Brighton ; May
and Sweetland, Queen-square, Bloomsbury.
James Harding, china and glass dealer, Edgware-road,
Nov. 21, at eleven, and Dec. 21, at one, at the Court of
Bankruptcy. Nicholson, official assignee, Ba.singhall-
street ; J. and S. Solomon, Fenchurch-street.
William Younger the younger, auctioneer, Cornhill,
Nov. 23, at half-past one, and 'Dec. 20, at one, at the
Court of Bankruptcy. Stansfield, official assignee ; Pagden
and Hodgkinson, Mark-lane.
Charles John Webb, silversmith, Leadenhall-street,
Nov. 22, at eleven, and Dec. 20, at two, at the Court of
Bankruptcy. Stansfeld, official assignee; Lea, Barge-
yard-chambers, City.
John Bosworth Crocker, draper, Sheffield, Nov. 21 at
half-past one, and Dec. 20 at one, at the Court of Bank -
ruptcy. Edwards, official assignee, Basinghall-street ;
Parker, Saint Paul's-churchyard.
Richard Anderson, licensed victualler, Wright's-lane,
Kensington, Nov. 24, at half-past twelve, and Dec. 15, at
two, at the Court of Bankruptcy. Edwards, official
assignee, Basinghall-street ; Waller, Furnival's-inn.
Frederick John Hensley, apothecary, Montague-place,
Nov. 19, at one, and Dec. 24, at half-past twelve, at the
Court of Bankruptcy. Pennell, official assignee, Guild-
hall-chambers ; Cooper and Hodgson, Vernlam-buildings.
Joshua Crampton, victualler, Idle, Yorkshire, Nov. 25,
and Dec. 15, at eleven, at the Leeds District Court.
Young, official assignee, Park-row, Leeds; Foster, Brad-
ford, or Harle, Leeds.
William Lynall, plumber and glazier, Birmingham,
Nov. 23, find Dec. 20, at eleven, at the Birmingham Dis-
trict Court. Whitmore, official assignee, Birmingham ;
Stanbridge, Birmingham.
Joseph Hargrave, banker, Newcastle-upon-Tyne, Nov.
17, and Dec. 21, at one, at the Newcastle-upon-Tyne Dis-
trict Court. Baker, official assignee, Newcastle-upon-
Tyne ; Bell, Brodrick and Bell, Bow-churchyard, London.
John Clapham Fawcett (and not John Clapham Faucett
as advertised in Tuesday's Gazette), draper and milliner,
York, Nov. 18, at one, and Dec. 17, at two, at the Court
of Bankruptcy. Nicholson, official assignee, Basinghall-
street ; Heather, Paternoster-row.
DIVIDENDS DECLARED. -
William Hackett, of Leicester, pianoforte dealer, first
dividend of is. 7d. in the pound, payable at 39, Waterloo-
street, Birmingham, on Thursday, Nov. 17, and every
alternate Thursday,
Frederick Wale, of Leicester, grocer, second dividend of
2d. in the pound, payable at 39, Waterloo-street, Birming-
ham, on Thursday, Nov. 17, and every alternate Thursday.
James Gibbs, of 42, Jermyn-street, Westminster, scri-
vener, third dividend of lid. in the pound, and llid. is
now payable at 1, Sambrook-court, Basinghall-street, on
Saturday, Nov. 12, and three subsequent Saturdays.
John Brooks, of Eling, Southampton, coal-merchant,
first dividend of is. 100. in the pound payable at 1, Sam-
brook-court, Basinghall-street, on Saturday, Nov. 12, and
three subsequent Saturdays.
John Cadman, of Derby, grocer, first dividend of ss. id.
in the pound, payable at 39, Waterloo-street, Birmingham,
on Thursday, Nov. 17, and every alternate Thursday.
William Martin, of Stamford, Lincolnshire, grocer, first
dividend of 4d. in the pound, payable at 39, Waterloo-
street, Birmingham, on Thursday, Nov. 17, and every
alternate Thursday.

INSOLVENT PETITIONERS.
William Golightly Belson, of Canterbury, builder—
William Olive Hulbert, of Gloucester, tailor's foreman—
John Nicholl, of Northowram, Yorkshire, mason—Joseph
Dennis, of Halifax, joiner.

PARTNERSHIPS DISSOLVED.
Simond Rood Pittard and Wm. Tucker, of 39, Well-
close-square, surgeons—Thomas Cunningham and D. A.
Edwards, of Liverpool, plumbers—Jere Bunny and Henry
Bunny, of Newbury, Berkshire, attorneys—Robert and
James Kemp, of Dartford, Kent, butchers—George Charles
Fletcher and Richard Lyddon, of 53, Broad-street. Rat-
cliff, farina manufacturers—Thomas Armstrong Gordon
and Samuel Henry Brownhill, of Manchester, yarn agents
—Edward Villiers Seymour and Wm. Andrew Dilke, of
Warwick and Birmingham, wine merchants—Wm. Onions
and Joseph Onions, of Bromsgrove, Worcestershire, en-
gineers—Thomas Lawson, Henry Lawson, and John Law-
son, of York, clog-makers (so far as regards Thomas
Lawson)—John Whitmee and John Chapman, of 18, Fen-
church-buildings, City, 70, St. John-street, and 11, Ray-
street, Clerkenwell, mill.makers—Moses Fullwood and
Jeremiah Eggleshaw, of Marpool, Derbyshire, coal masters
Wm. Green and Arthur Sarjeant, of Durham, surgeons
—John Ramsden, William Sowden, and Joseph Scho-
field, of Leeds, dyers (so far as regards William Sow-
den) William Brailsford and Charlotte Brailsford,
of Nottingham, smallware dealers Thomas Robin-
son, James Robinson, and Spencer Banks Booth, of Brad-
ford and Keighley, Yorkshire, worsted spinners (so far as
regards James Robinson)—Charles North and Abraham
Rogers, of Birk's Hall Colliery, Bradford, Yorkshire-- ,
William Tyrwhit Caparn, Richard Butler, and Thomas
A.-110ock, of Ratcliffe-on-Trent, Nottinghamshire' proprie.

tors of steam threshing machines (so far as regards Thomas
Allcock)—John Hatton, Fen., John Hatton, jun., and
Charles Hatton, of Hereford, tanners (so far as regards
John Hatton, sen.)—Henry Bartlett and John Carroll
Hele, of Teignmouth, Devonshire, shipowners--Richard
Wilson and Thomas Bostock, of Manchester, packers.
SCOTCH SEQUESTRATIONS.
John Coull, of Buckie, Banffshire, merchant, Nov. 21,
at one, at Douglas Watson's Hotel, Cullen.
Andrew Nicol, of Ayr, grocer, Nov. 21, at twelve, at the
Ayr Arms Hotel, Ayr.
James M`Farlane (deceased), of Edinburgh, seedsman,
Nov. 21, at two, at Messrs. Dowell and Lyon's Rooms,
Edinburgh.
William Craig, of Glasgow, victualler, Nov. 18, at two,
at the Crow Hotel, Glasgow.

BANK OF
An Account pursuant to the Act
the Week ending on Saturday 1

ENGLAND.
7th and Bth Victoria, cap R 2, for
;he sth day of November, 1853.
ARTIKENT.

ISSUE DEP
Notes issued .. • ..... 29,0447,331

Covertunent debt.... 11,015,100
Other securities 2,944,900
Gold coin and bullion 15,1)17,330
Silver bullion...—. • •

£29,047,330