The Sun.
London, England, 1840-05-08 00:00:00

QUEEN'S BENCH.-(THIS DAY.)

The Court was occupied during the morning with a case
of alleged illegal assessment in Gloucester, which the
Judges declined deciding on without the production of fur-
ther documents.

EXCHEQUER COURT-THIS DAY.

THE ATTORNEY-GENERAL V. HAWES

This was a friendly information filed against the Messrs.
Hawes for the purpose of taking the opinion of the Court
upon the true construction of the Acts of Parliament im-
posing duties upon soap. Accordingly at the trial a ver-
dict was taken for the Crown, subject to the opinion of
the Court.

The ATTORNEY. GENERAL now contended that according
to all Acts imposing and regulating the duties
upon soap the Excise officers had a right to
guagc the soap in a liquid state or measure, or weigh it
when in its hard state. When the duty was 3d. per lb.,
. makers were allowed a drawback of 10d. per cent. upon
all refuse; but when the duty was reduced to that
drawback was taken away, and the duty attached upon all
soap made ; and the Learned Gentleman contended that
according to the wording of the Act of Parliament every-
thing that was put into the frame was soap, and the duty
attached to it. Whatever might be the injustice of the
case, the duty, by the words of the Act, was payable on
the lees, as well as what afterwards became hard soap:
Mr. Baron ALDERSON—By the late Act foreign soap is
to pay the same duty as home-made soap. No ono would
import soap in a liquid state; consequently they would not
import lees. If the construction of the Act by the Attor-
ney-General was the true one, it would be giving a pre-
mium to the foreign maker over the home ope. That
would be a gross absurdity, and could not be the intetrion
of the Legislature.
,„

The ATTORNEY-GENERAL believed that the duties on
foreign soap were much higher.
Mr. Baron Pnaxv—lt is Irish soap. Soap from Ire-
land pays the same duty as English-mule soap. The lees
from the one soap are again mixed with the grease, and
make soap, so that, in fact, according to the Attorney-
General's argument, it is charged duty twice.
The ATTORNEY-GENERAL said such was the eff:ct of
the wording of the Act. The case, so far as he was con-
cerned, was in their Lordships' hands.
Mr. CRESSWELL and Mr. G MINE Y for the defendants,
contended that the construction attempted to be: put upon
the Acts of Parliament could not be:. maintained. The
duty was to be charged upon soap only, and not upon
lees, which was net soap. The manufacturer was obliged
to cut up his soap into bra within a certain time ; could
he cut the lees into bars ?—that wavier] utter impossibiliti,
for it was a liquid—was not a component part of the soap,
and would be charged with duty in a fatarc process. They
contended that the euty was chargeable only upon all the
soap. when it had become solid, and did not attach to the
liquid.

The ATTORNEY-GENERAL replied and said, whatever
hardship there might be in the case, their Lordships had
merely to interpret the Act of Parliament. This dispute
had arisen only out of the use of sillicca in the manufac-
ture of soap, wiiich greatly increased the specific gravity,
which had rendered a new mode of charging the duty ab-
solutely necessary. The new regulations were acquiesced
in by Messrs. Hawes, until a dispute arose upon a
totally different subject; and ho contended that the
Messrs. Hawes were bound— by that acquiescence.
The Commissioners of Excise and the Offieirs of the Crown
had done their duty in bringing the case before the Court.
There was only a sum of between 3001. and 4001. in dis-
pute between Messrs. Hawes and the Crown, but their
Lordships' decision would settltt the manner in which every
manufacturer in the kingdom would contribute to the re-
venue. He submitted that the judgment ought to be for
the Crown.

Tno Loan CIIIEF BARON had no doubt the judgment
ought to be for the defendants Ton the ground that the I.t--
gislature never intended to impose a duty upon soap in
other than a solid form. • '4•

Mr: Baron PARKE said it 'was a sort of case in wlsich
one would wish to look at all Ole provisions of the various
Acts of Parliament. He had come to a (Wormt coneu:
sion to that of the Lord Chief Baron, and his opinion:
was that the Legislature intended to charge with duty;
whatever wzs in the frame," apparently soap, and r.. 4.
merely upon what turned outto be marketable soap, at.a
future time. He thought the Crown was right.
Mr. Baron ALDERSON, but for the opinion of Mr.
Baron Parke, would not have thought there was a doubt in
the case, but from the high reApect in which he held that
opinion, he supposed there was some thing he could not
see. He agreed with his Lordship that the duty chi not
attach to the liquid but to the holid soap. The Leglila-
lature had imposed the same duty upon all hard soaps.
Were they, then, by taking a different specific gravity, to
impose flesh duties upon some kinds? He thought judg-
ment ought to be for the defendint.

Mr. Baron ROLFE was counsel in tho ease wh'n at•the
bar, and would therefore give no opinion upon t.
Judgment for the defendants.

DIARYLEBoNE. VESTRY.

This morning the following numbers were officially re-
turned to St. Marviebtme Court Houie, relative to the
great ccntcsted election for forty.six vestrymen and five
auditors, between the Liberal party of the parish, and the
Tory party, with Lord Kenyon and Ile•. Spry at their head.
The following are the numbers of the three days polling at
the various pollitig places :
LISERAL WTI'
Christ Church
St. Mary's
Rectory
All Souls and Trinity ... 778

LORD :KENYON'S PARTY.
Christ Church
St. Mary's 382
Rectory
All Souls and Trinity 439

2,477

Majority in favour of tL
The announcement was rcc

1,705

le Liheralu 772.
:eived with loud acclamation.

OYAL ARCH MASONRY.— At the Grand
Chapter on Wednesday the following principals were elected to
constitute the Committee of General Purposes, viz. :—Coie -
panions R. T. C,ucifix, Fortune, Rd. Lee, Wilson, Burka.
liardt, Hope, Hy. Phillips, Kincaird, Henderson, and Powis.
SURREY ZOOLOGIC A L GARDENS. --, On
Thursday these gardens were opened to the public for the first
time this season for the evening performance, representing this
eruption of Mouat Hecla, with a deal of additional scenery,
which gives the whole a much grander and more picturevpse
effect than the representation of last year, and does infiaiee
credit to the various artists employed in this gigantic re,',e:
which is said to occupy more than 100.000 sgurtieet of ots.:
vas. The attendance of visitors was extremely t.
THE WEATHER.—WitIIIII these two days tlieee
has been a gradual change of the most extraordinary wAlret
that has been known in this country for many years, since the
change of the moon on the 3d of February, new more thda
thirteen weeks, scarcely a drop of rain has fallen. The bare-
meter during the greater portion of that period has stood above
30 degrees, and on one day, the Bth of it arch, it was es high ea
.1.3 i 71. The wind has been generally from the East, or Nor
FURTHER PARTICULARS UP TO HALF- East, with bright sunshine, much resembling the weather i:
PAST TWO.
the South of Spain or Portugal for some fire months inle.
a,
,Bpring and Summer. The wind is now from the South-Ear
.. No person is as yet in the actual custeity of the
17sr,!ttihoocca,i,lhounawl:staitoi.lwer:i the barometer standing this morning at
ttohegeftrhueitrsiosfntihoesteargetinli.al, and (satinet fey
under the •
Police ou the charge of being concerned in this 1
horrid transaction: The investioation still continues Ire be most be,nefieialerto
.AirectiOn of Mr. Comilisiiueer Mayne, who
• NEW ROYAL EXCidANGEo—We are jammed
was in attendance at the deceased nobleman's residence in I thatili,n thei Gresham Committee met yesterday to decide en .the
Norfolk-street during the greater part of the morning. i
is b Aran.; for the Royal Exchange submitte ito the Committee
The utmost sec es is observed, and nothing whatever
,ckerell, R.A., and Mr. Tite, President of the Ar-
suffered to transpire. We observed a messenger f'out the .1.,
c. u
emse ,tural Society, and that, after rotracted diKuasion, the
Horne-Office in attendance. Committee finally determined in ur of Mr. Tite by is
The House still remains in possession of the Police. ; votes to 7. The building 41 a - 'proceeded with wits
Mr. Hobler, jun., the solicitor, who had, we ptesurne, I out delay.
been summoned to assist at the investigation, arrived at I
the house in Norfolk-street about 10 o'clock. He . The..splendid steamer Phenix, Capt. E. Lefett,
was accompanied by ' another gentleman, and ' ehay.i-arriv'ul. le. the Illv.er yesterday at noon,bringing uf..th heriii:thyr:
papers of the 6th inst. and Paris news op to five o clack
were immediately admitted by the policeman in attendance. 1 afternoon of the sth. ' Lady Elizabeth Lowther, and Dr. Bowe
The street fronting the decease 1 nobleman's house was 1 cg were among her numerous passengers.