The Sun.
London, England, 1838-06-19 00:00:00

BOYS AND OTHERS V. moacAt

The VICE-CHANCELLOR gave judgment to-day in this Cate, Ivhich was
argued before the Court a few days since upon demurrer. The tsill was
filed by the plaintiffskas the next of kin of an eccentric gentientan,
named Morgan; for the purpose of obtaining the declaration of the
Court that, according to the true construction of that gentleman's will,
they were entitled to his residuary property. The following is the
will upon which the question tui ns :—" To my friends and relations
who may be curious to enquire, be it known that, a few years back, of my
own freewill, I gave to Eliza Morgan, commonly called Eliza Castello, all
my furniture, table and bed linen, and apparel, plate, watches, and trinkets,
of any kind then in my possession, a piano-forte, all my library, mane.
scripts, papers, &c. ; whatever have been added, and may hereafter be
added, previous to my death, without any exception whatever, to her
sole use and disposal, under promise from her that she will take care that I
shall never be in want of any articles as long as I live; having attained
to the eighty-second year of my existence, and finding the infirmities of
age increasing, I choose to give her this voucher of the truth, that none
may question or trouble her to make declaration of it. She knows
that, thirty years ago, I agreed with Dr. Hector Campbell that he
should have my carcase, for chemical and anatomical experiments"
(which Mr. Knight Bruce, in the course of the arguments, characterised
as meaning that his body should either be IvAled down or pulverised, for
the purpose of making an essence for ladies' smel,ing.bottles, to be by
hint performed upon it, if he could prevail upon her to give it to him )
Doubting her compliance, I will trouble my head no more about it. The
world may think this to be from a spirit of singulardy or whim in me;
be that as it may, I have always had a mortal aversion to fuucreal
pomp and expense, and therefore trust she will avoid it, and had
rather be given away, with the sum a funeral would cost, for the
purpose of dissection and chemical experiment. I guess there
will be found sufficient in my banker's hands to defray and
discharge my debts, which I hereby desire Mrs. Eliza Morgan to do, and
keep the residue for her own use and pleasure." The question in the
case was, whether by that last clause in his will he intended to give Eliza
Morgan, the defendant, the whole of his residuary property, or only the
liemainder of the money at his banker's after the paym:nt of his debts.
The plaintiffs contended that the latter was the true construction of the
will, and tiled their bill for the purpose of obtaining the declaration of
the Court to that effect. To that bill the defendant, Mrs. Morgan, put
in a demurrer for want of equity. His Honour was clearly of opinion
that from the beginning to the end, though Mr. Morgan mentioned to
his friends at the beginning of his will, that his sole object was to make
Mrs. Morgan the sole repository of his trust and bounty. Such being
the case, his Honour was of opinion she was entitled to the whole of the
residue, and the demurrer therefore must be allowed, but without costs.

QUEEN'S BENCH.-(THIS DAY.)

SUGAR BOUNTIES.

The sugar monopoly enjoyed by the West Indians would
he of little service to them without the aid of a nounty ; and
the bt'lnity would be valueless to them if it were not for the
monopoly.
Suppose the importation to be 100, and the powers of
home consumption 90, there would be a surplus suFpIY over
demand of 10. The pr:ce of these ten pressing
on the
market, would dictate a price to the 90. It is therefore
important to the West Indians that some means should be
devised for the removal of the 10. These means are found
in the Bounty which operates so effectually, that'
instead merely of the surplus 10 being exported, 20 are.
shipped, leaving then but 80' to satisfy the demand for 90.
This it is that converts the monopoly into a great benefit
to the planters, and causes it to inflict all the evils of ex;
cessive prices, &c., as though the positive importation 01
sugar had, in the first instance, been short of the demand
for home use.
The bounty is computed on the following basis, fur'
nished by the suglr refiners in reply to a general question
—" What would be the result, in your opinions, if all the,
sugars imported from the West Indies were to be refined F.
Answer--a cwt. of the mass would yield 611 b. of refined
sugar, 18 do. bastard, 28 do. treacle, and 5 do. dirt ; there-
fore, .taking the present duty for the computation, for the
sake of clearness, we have-
611b. refined sugar a' 24s l3s. 03k
181 b. bastard at 245' 3 10
281 b. treacle at 24s 6 0
51b. dirt and waste ...at 24s 1 Of

112 23 11 . t
But, said the Government of that day, because we wish
the poor man to have a cheap sweet, we will return
the exporter of G 1 lb, of refined sugar, not only the Pro-
portion of duty fairly appertaining to it, namely, 13s. Ocli"
but we will give him also the duty belongingto the 281b-
treacle Gs., and to 51b. dirt, Is. od4. ; therefore, on the
exportation of 6111). of refined sugar, the shipper shall be
13s. Od..t,
entitled t 0... Gs. 0 -20 s. Id., which carried out---•
Is. Odl
Glib. at 20s. Id. on 1121 b., give 365. 101 ; thus 3Gs. lOti•
are known as the single refined bounty.
Soon after, but now a many years since, a demand came
from Russia for double refined sugar. This demand gav°
rise to a new arrangement. It was argued that to obt°
refined sugar of so fine a quality there would be reer6
treacle than 281 b., and more dirt and waste than 51b. Com-
puting, therefore, on the same principle, as in the single re-
fined bounty—namely, returning all the duty on the treacle
and on the dirt, when the double refined sugar, or sugar
equal in quality to it, was exported, conferred on the 11:2I"'
of double refined sugar exported, a bounty 435. 2d. per ew,t"
Both plans treat the treacle and dirt as so much rubbis'
The refining process divides the muscovado sugar 10t0
three unegnar parts, and these parts or proportions 31
continually varying, depending on circumstances beyoro'
the controul of the refiner—such as the condition in which
the crops of sugar are got off the plantations, how they 37
afterwards then treated, and the season of the year at whit
the refiner at home manipulates them. These propertili
of course vary accordin n• to the description of raw sugar wll'c.
the refiners purchase for their operation, and which differ ir:
yield per cwt. from perhaps 451 b. to 751 b. of refined seer;
while the price of the different sorts sometimes determine
tthe refiner to purchase one, sometimes the other. In f`e 9
the
therefore, no approach to accuracy can he attained 0 "
yield of the sugars absolutely submitted to the refining Pr°.-
cess, and yet, strange to say, the Government of the Pre;
sent day determines to adhere to a principle for comPtitin:
bounty, which is formed on an ever-shifting basis. irl.-L1
medy this evil it is proposed to treat the refineries as bon"-
warehouses, to deliver to them muscovado sugar upon
35
th
proved security for the amount of duty being given t° t 0
Customs, and to give them a drawback equal only to
duty.
Two months from the date of the delivery of stlii.
sugar, the refiners are to finally adjust their account with to 7
Customs, by paying 245. per cwt. on the refined Produce
not delivered to th proper officer for re-exportation—''.. .

. .
subjoin below a pro forma account. (A.)
The same number of gallons of cane juice, 16°1 will
boil down to 1121 b. of ordinary musovado sugar, if filter of
and otherwise purified, will not yield more than 701 b•
sugar of first quality ; the remaining 401 b. are not dei
stroyed, but are left in the molasses, and may be shiPP%
from the plantation to England under that name. This
in fact done to a considerable extent, and the importer °
it evades ss. 6d. duty, as thus :-
701 b. at 24s lbs. od.
421 b. at 9s.

112 18s. 6d.
The same quantity of cane juice treated in the ordi
thee
way would have yielded 1121 h of muscovado, on which,
duty would be 245. By this process of partial refining 13
the colonies, and extracting the sugar from the molasses when
imported, the cunning colonists, gain an additional sum Irmo
the people of England. The dirt which the refining proceso
extracts from the Muscovado sugar is of a very deleterious
character, and is eagerly purchased by the agriculturists
because its poisonous qualities are destructive of slug*
grubs, flies, &c., which are injurious to the growing crops'
For the benefit of agriculture, therefore, it is very itn;
portant that the community should use sugar from whict,
this matter has been extracted, while it is also of inll9°'
ante to the public heath that what poisons slugs should no
be used to poison the people.
The ex-duty price of treacle to the poor English C 0 g;
sumer has been for some time nearly the price, and at on 'd
seasons more than the price, of double refined sugar shiPll.,
from London to Trieste and other ports. This fact t°11",
answer the plea of allowing treacle to come into the eollt if
try duty free, for the advantage of the poor man. liti,ho
it were really the object of our statesmen to benefit 'la
poor, the reduction of duty proposed by Mr. Hume 'vo%,
be far more beneficial to them than tempting them to e° _
sume an impure article. By the proposed
the price of treacle will not be enhanced, beta ::•11
that which is imported as a component of molasses will
be admitted duty free, the duty of 9s. on the 11'21" ;rile
molasses being intended to meet the sugar in it• q-est
other component of molasses, as imported from the
rio
Indies, is so impure that it must pass through the refill°
Pro-
to the public ; it consists of sugar in great variety °f P
portions, and of treacle. r re'
Treacle is the uncrystallizable produce of the sugat
fineries, and is notorious for its sweetness. It sa°bt,
weigh about 13 Alb. to the imperial gallon, be quite bottle
and possess a string of tenacity when poured froal
ater
vessel to another, which tests adulteration pith
would destroy. alteratios:
( A.) Dr.