The Sun.
London, England, 1841-04-07 00:00:00

THE SUN, LONDON, WEDNESDAY, APRIL 7. isli

COURT OF SEWERS, WEST-

MINSTER.

An adjourned meeting of the Court of Sewers for the
City and Liher:y of Westminster, ~as }esterday held at
the Office of the CorrinA,.sierwrs, Greek street, Soho. J.

L Donaldson, E,q., in the Chaii.
Mier the oriinary routine bu,iness had been transacted,
Tne CLERK reported that the Gimptroller-Gcneral's
Office, and various other offices in Whiteball-yard, and
also the various offices in the Horse-Guards, had be::;„
omitted from the Poor-rate, and that the ov.rseers bad
reported that those places had been
...Limed on account of
the impossibility of enforeinTes
t!ie rate. He further re-
ported that those ?lac% had all hitherto been rated to the
8"e"'-rate' fLail th it the rate had always been paid, and
the Court ordered that they should coLtinue on the pre-
`e :meat.

On the quettion of the expense of the traverse, which
came betore the Court on the examination of the Bill of

CSSTF. Smith, tht. aolicitor4,
The CHAIIIMAN propoted that it should be borne by tb;.
whole district.

Mr. LECLIE objec;ed to that course. Tne expenses of
Mvdly and Prichard had been thrown exelu:;:v ly on the
Western District, and now it was souglt to throw upon
the Western Di,tr;et a portion of the law expetnet of ae

ravrrPc, whir!, vcal cxclusvety :he concern of the Rule-
iagh 'Nutlet.

Mr. BARKER thought that as the questim decided by
the traverse jury affected every dittrict, the expense
ought to be borne by the districts generally.
Mr. GOODRICH thought it was clear under the rules of
the Court thtt the expense must be borne by the whole
district,

Mr. HAVVRES objected to throwing the experm upon
the vi hole district. It wai a mere local matter, and ought
t 3 be borne exclusively by the district concerned.

The Court then di.vided—
For throwing the expense on the general district 11
Against it
Majority —9
The CHAIRMAN then reported on the MAI guts of Nor-
manby's Drainage Bill, stating that the Bun had beet
divi-ied into two Bus as the Court had su4,sted, so
that the drainage was kept distinct from the regulations
respecting builoings and veniilation. The Bois were
then la d on the table for the information of the Commis-
sioners.

The CHAIRMAN gave notice that at the neat meeting
the Court would have to consider the propriety of issuirg
a precept to the Sherd, ceiling upon him to summon a
Jury to make a presentment of property liable to be rated
in the western division of the district.

The Court then proceeded to consider as to signing war-
rants for levying upon the churches and other newly rated
property in the Eastern division of the Westminster
Sewers.

The CistAtitMAN complained of the great inconvenience
of leaving such questions as these open, and impressed
urn the Court the rieces3ity of coming to a decision on
the question as speedily a 3 possible. He briefly recapitu-
lated the history of the proceedings in taation to the
rating of cuurchei, and concluded by saying that it it were
decided to issue those warrants, they must be drawn up in
such a manner as to throw the protection uf the Court
around those who signed them. He for one could not,
holding the opitiims he did, sign a a arrant agstinst the
church.

Cluptitin ilAoon thought it would be daligerous for the
etnitni,sioners to igrt warrants against the churches at
or, sent; and theiefure he should mine " that the signing
of warrants of distress against the churches be post:wired
until the decision t f the two Courts of Exchequer and
Queen's Bench oc duternuned."
So G. t?ARRANT could not see how the decision of tie
Curt in the case of Clie:ex Hospitil could determine the
quesiln of the churches. He should therefore mote as
an amendment that warrants of distress be issued against
tt:e churchwardens of the church of St.
fields.

Mr. WHITE seconded the amendment. He would sign
the warrant, and he apprehended that, being a qualified
Commi,sioue►-, he shook] run no risk from doing hi, duty.
On the contra,y, if he refused to carry out tt,e law, he should
run the risk of being struck ►off toe Commission—a thing
which he should dread much more tha❑ any ecclesiastical
censure. He had no doubt ad V.) the liability of the
churches ; and, viithout ;irking the protection of the
Court in any way, he was yerfectly ready to put his name
to the vs arrant.

Sir J. S. LILLIE thought the only way of bringing the
matter to a decision, was by immediately issuing a V. arraut.
He did nut see 13 Av they could recede. They had d
vancrti boldly until they came within siLfht of the enemy,
and now they were showing the white leather._( Hear.)
They were all sworn not to show any favour, dreai, ur
malice, and Fun: they were showing dread.—(A liugh.)
They a ur. t.i he guided by law and nut by any man's opi-
nions. He suppi rte,l tie am,aido eat.
Mr. GUNTEtt bud sign: d tee list warrant, and hoped
that those who had not already signed, would now come
firward and sign ih,a one. He thought there could be no
difficulty in executing the warrants, and he hoped they
would he signed tc-day. If there were not enough to
sign without him, hi would put his name to the warrant.
The Court then dividei, when there appeared--
For the amendment ll
Against it...
Mej rity for issuing the warrant 5
Sir J. S LILLIE moved that the warrant be prepared
and laid before the Court on the next Courc•day for sigaa-
lure in such term as the Solicitor might advise.
Toe motion was agr.ed to.
On the motion that a warrant be issued against Mr.
Madge, or the trustees of the Unitarian Chapel in Essex-
street,

Mr. SMITH, the Solicitor, said he could not take upon
himself to say that a warrant signed in an alternative would
be a valid one.
Mr. LESLIE—Can you issue a legal warrant out of the
presentment?
Mr. should think not, Sir.
The CHAIRMAN—Which would be the most safe, to is-
sue a warrant against Mr. Mudge alone, or to include the
alternative of the trustees?
Mr. SMITH —The most safe course would be to follow
the presentment.
Warrants were then ordered to be issued far levying dis-
tresses on various chapels, schools, and other public
buildings.
The next business before the Court was to receive the
Report of the solicitors of the circumstances connected
with the case, and opinion given thereon by Sir Wiliitm
Horne and Sir John Campbell in 1833, as to the right of
the CommiWours to distrain for aricars of rate.
The Report stated that on a case beiog submitted to
the Law Officers of the Crown in 1833, these °flier re gave
sepw a e °plumbs, as one of them, Sir J.rbn Campbell, was
in the country. Tire opinions differed, and the Commis-
sioners desired the solicitors to procure a joint opinion.
They accordingly attended the Law Officers in consulta-
tion, and on that occasion Sir John Campbell retracted
his Lrrner opinion, and the joint opinion was in favour of
the powers of the Commissioners. The solicitors were
not an are that either opinion had been laid bdure Parlia-
ment.

Mr. LESLIE moved that the Report be printed and cir-
culited among the Commissi ,ners.
Captain RAMIE seconded the motion.
fir J. S. Liners could not support the motion until he
knew the object of it.
Mr. GODERICH should like to see the affair cleared up.
Mr. LESLIE said his object was to show that the opi.
nions had not been fairly represented to the Court, and
that the first opinion of Sir John Campbell was the one
he was acting on in regard to Chelsea Hospital. That first
opinion had never been inserted in their book, why he
could not tell, neither was it returned to Parliament ; but
'he last opinion was attached to the case. That was in-
explicable.
Sir J. S. LILLIE, after that explanation, would not op-
pose the motion, which was agreed to without a division.
Mr. LESLIE moved that the present system of collecting
the Sewers-rates he taken into consideration. Ho eb-
jected to the present system of collection, and alluded to
the recent defalcation as a proof of its inefficiency. It
would not do to dismiss the present collectors ; but, as the
places became vacant, the re staining collectors might do
'heir duty. They were now p :id Si. in the pound. The
°hectors of St. Geolge',, Hmover-square, were paid
only 3d. in the pound. Tney had collected 51,0001. arid
paid it into the Bank. Every Court day many persons
came to the Court and paid their rates. Now he pro-
posed to make this a bead office for the collector, and to
have a young man appointed to that situation who would
not be liable to the casualties to which persons in trade
like the present collectors were liable. Ha should there-
fore propose that the present vacancy be not filled up in
order to introduce a new and improved system. He would
not wish to throw off or reduce the present collectors, but
he would propose that vacancies as they occurred should
not be filled up, so as gradually to introduce an improved
system, and he would move to that effect.
Mr. UNWIN objected to the proposed plan. The non-
wpointment of a new collector would inflict great injury
upon the owners of small houses who would have to pay
the rates to which the tenants were liable.
Mr. GODERICH seconded Mr. Leslie's motim. It was
an exceedingly bad plan to employ tradesmen as collec-
tors, as it always led to defalcations. The poundage given
by the Court was a great deal too much—they ought not
to interfere with the present collectors, but they should
take that opportunity of introducing a system for gradually
reducing the expense of the collection.
Mr. UNWIN moved as an amendment that the present
vacancy be filled up.
Mr. BROOK seconded the amendment.
Mr. BROUGHTON thought that the question of defalca-
tion had nothing to do with difficulties in business, but
was an abstract question of positive honesty, and, in that
point, he did not see how the new plan was to be better
than the old one. He thought it could not be done at
the rate alluded to, for there was no analogy between the
collection of Pat-tale rates and Sewers-rates. If they
looked at the work done, they paid less for the collection
of Sewers rates than was paid for the collection of
Perisb-rates. They ceuld not alter the system in the way
proposed, because, if the vacancies were net filled up,
they would not have strength enough to do the work.
Sir J. HAIISLIGR supported the amendment.
Mr. WILLOUGHBY, although approving of the system of
collection, thought the method of appointing the col-
lectors, and the mode of remunerating them, well worthy
of consideration. He thought it advisable that the col-
lector should not have any other occupatton.
Sir J. S. LILLIE thought Mr. Leslie ought to have
stated in his notice what. alteration he proposed.
Mr. GRACE supported the amendment, on the ground
that the old system had answered extremely well. He
did not consider the commission allowed to the col-
lectors too high. There could be no large defalcation
if the rule prohibiting a collector from retaining more than
50/. in his hands had been acted on.
Mr. BROUGHTON suggested th it no security should be
taken from the collectors, tut that they should be put in
in the situation of servants of the Court, and then, in the
event of any defalcation, they might be indicted for felony.
Mr. HAWKEI, COOSPV, d the pounea7" much too Itieri,
and would titipport the tootioe. thought, it::e.e.e,:et7,- that
I a aca' collector might be appointed on a lesepoundage,

The Court then divided,
For the amendment
Against it
Majority • • - • • --2
Friday, the 23d of April, Was fixed for ex,tniving can-
didates,

Sir ionic fti.NL'An. move]--" That, for tl:e future, the
Sheriff be directed to summon a Special Jury cm all oc-
casions." On the last occasion there had ariseo a d iicussion
as to wb?thcr a guinea or a shilling t•h)uld be raid to each
juryman, and as a guinea was paid lie thougliz they mere
enti led to have guinea men.
The motion not basing been sec ended fell to the ground,
and the Court adjourned to the 16th of April next.

SPIRIT of the PUBLIC JOURNALS.

FROM Tint DAILY CAPERS OF YESTERDAY.
( From the l'imes.)
The account of the year's and quarter's Revenue was pub-
-I;shed last night. Compared with the revenue of the preced.
ing year, the decrease has been 309,3801.: compared with the
curreTom:ing quarter of la.t year, the decrease in the present
quarter is 70,5141. The deficiency in the Customs is
301,042/. on the year—;l4,llsl. on the quarter. The defi-
ciency in the Post-office is 833,000/. for the year-37,0001. for
the quarter. In the branch of Excise the tables represent an
increase in the year of 489,299/., but. a decrease on the quarta
of 44,5'26/. Though the total deficiency may not be very
formidable, yet looking at the increased expenditure which has
been lately incurred, and which is still being incurred, it is
impossible not to feel some apprehension as to the balance of
ways and means with the demands upon them. It is a bad fea-
ture, too, that the decrease in the Customs seems regularly
progressive, and that in the last quarter the Excise has begun
to decline.

(From tie Morning Post.)
We publish in another column the quarterly official tables of
the net produce of the revenue of Great Britain the years

and quarters ending respectively on the sth of April, 1646 and
Those official statements present, we regret to say, a
very gloomy view of the financial situation of the country. The
loss in the year upon the Post-office revenue alone is 834,0001.;
and in the quarter just ended, as compared with the eorre-
spending quarter of last year, when the fourpenny uniformity
was in operation, the loss under this head is 27,0001. For this
sacrifice the increase of taxes proposedlast year by the Chancel-
lor of the Exchequer, and granted by the House of Commons, has
yielded no adequate compensation. The dirninutien of the aggre-
gate revenue in the year is above :100,0001., and in the
quarter above 70,000/., although the comparison relates to pe-
riodi in which the declining condition of the national finances
hail excited such a degree of public anxiety as compelled the
Chancellor of the Excuequer to make an eftort for their resto-
ration to something like an equality with the necessary expen-
diture of the Government. 'llls effort of the Finance Minis-
ter was not a skilful one, and the result shows that it is utterly
unsuccessful for the renovation of the public resources ; while
the necessary expenditure of the State, from circumstances with
which the public are familiar, has greatly increased. By what
means the Chancellor of the Exchequer will now attempt to ex.
tricate himself from the difficulties in Which the failure 6f hit

scheme of taxation proposed last year has left him involved
it is not very easy to conjecture, The general opinion is that
sonic temporary makeshift project, aiming at no higher pur=
pose than that of getting over the immediate difficulty, will
be resorted to.. It is natural that such an opinion should pre-
vail, considering the precarious position of the Government.
Bat even a Government conscious that it only lives by suffer-
ance from day to day will scarcely venture, we should hope, to
propse to the House of Commons so startluig a novelty in
finance as the project of a loan, without offering, at
the same time, she clear and satisfactory development of some
financial system based upon existing facts, and presenting a
guarmtee for the payment of the interest in the form of ordi-
nary net revenue. .

( From the Advertiser.)
We present to our readers, in this day's paper, an abstract of
the revenue of Great Britain, in the years and quarters ending
April 5, 1840 and 1841, showing their increase and decrease.

As there happens to be a small decrease' in the Customs, as
well as in the Excise and in the Post-office, we doubt not that
our Tory Contemporaries will lay hold of these facts as grounds
for assailing the present Administration, and charging it with
incapability, as well as injudicious legislation. The real truth
however, is, that it is much more astonishing that the de-
crease of revenue should, under all circumstances, be so small,
and not that there has not been an increase. In the first
place, every one must he aware that such an experi-
ment as that of a penny post could not have beets
carried into effect, either without a large expenditure
of money in a variety of arrangements, or, in the first instance,
a direct and positive loss of revenue. A boon, however, of
such an extensive nature is beyond all price, and our readers
will perceive that the loss ensuing by the experiment is des
creasing to such an ext •sit as to be: scarcely ss orthy of notice.
It is, in fact, on the quarter, only 27,0001., and who would ex=
change the accommodation, the comfort, and the cheapness of
that diminishes! tax for twenty times the amount? With res
gard to the trifling decrease in the Custuens, Mounting to
only a trifle above 1)0,0001., we need not remind our readers
that there have been causes of a political nature more than
sufficient to account fur it. What with the war in
Syr a—what with the threatened war with France—what with
the actual war with the Chinese anthorines—and what
with the anticipated rupture with the United States—it is ass
tonishing that our foreign trade should have suffered so little
diminution as it has undergone. The decreases in fact, is as-
tonishingly small, and furnishes a proof of the good sense
which, under such a combination of alarming circumstances;
Englishmen, and Englishmen only, could be found td ditpleys
W till respect to the Excise, there. is * decrease of more than
40,000/. ; but this decrease it 068ily to be accounted for on two
grounds the firsts the imposition of extravagant and injudici-
ous duties upon the sale of spirits ; and the second, the
estalstiahment and hypocritical pretences of Temperance
Societies. Respecting the first of these causes there can
be no doubt, for increased taxation invariably carries along
with it decreased consumption; and with regard to the latter,
there can be no question that in endeavouring to reform in-
temrerance, they have done immense mischief to the revenue.
This is, however, only the mania of an hour. Father Mathew
may preach gist inenee from the good things which Providence
has provided for his creatures, and Mr. O'Connell may sup cold
water instead of the vivifying Champagnes and generous wines
to which he has been accustomed ; but we repeat, that the mania
cannot long prevail, and that ere twelve months have passed over
our heads the charm will have been broken, and the people
have returned to the senses of knowing what nature meant tor
them, and of what is best adapted to their constitutions. There
is no other item in the account on which it is necessary for us
to make the slightest observation. Considering all the cir-
cumstances to which we have alluded. we cannot regard the
state of the country as otherwise than highly gratifying. When
the affairs of China shall be settled—when the excitement in
the United States shall have passed away, and the Eastern
Question subsided into repose ; there can be no doubt that
the trade of the country will increase to an extraordinary
amount; and that instead of there being a decrease in its re-
venues, there will be a yatifying surplus over the expenditure.
The Morning Chronicle of this day, alluding to Mr. Labou-
chere's resolutions last night in the Commons, and his modifi-
cation of them, altering the differential duties on foreign com-
modities imported into our colonies, remarks as follows i—
" The British consumers have a right to expect some advan-
tage in their turn from the relief afforded to the West Indian
cultivators. It is confidently affirmed by intelligent persons,
who have lately visited the West Indies, that the greet cause of
the cheapness of Cuba and Brazil produce is superior skill.
There is nothing like competition for calling forth ingenuity.
As lung as the West Indians have a monopoly price in our
markets, which are scantily supplied, they are without any
powerful motive for the exertion of diligence and ingenuity.
That monopolists should dislike to be disturbed is intelligible
enough, and Mr. Goulburn thinks only of the monopolists, re-
gas dless of the severe privations to which the British labour-
rug classes are subjected by the monopolies of sugar and corn."
he Morning Herald thus recurs to the question of the Poor-
law Continuance Bill:—" We call on every Member of the
House of Commons to recollect by how sacred and how distinct
obligations he is bound to prove that he has not permitted the
intervention of this or any other recess to withdraw his mind
from the most anxious consideration of the measure in all its
bearings ; and will not permit any accumulation of business to
be despatched within a given time, which may grow out of this
in'erruption of two weeks to the deliberations of the Legisla-
ture—to withdraw him from a conscientious and vigilant care
of the interests and the claims of the pauper, as well as of the
ratepayer, under each and all of the enactments of the pend-
ing measure."
The Times observes, in a leading article suggested by the
Poor-law union system:—" The metropolitan unions may de-
pend upon it, that either the London system must be intro-
dotted into the country or the country system wi.l be introduced
into London. If they do not insist upon the former alterna-
tive, they must be prepared to submit to the latter : if they
make themselves the Commissioners' accomplices to-day, they
will be anir victims to-morrow, and unpitied victims too."
(From the Globe.)

The Post lays hold, and makes its own. in its usual
manner, of some sensible remarks in the Spectator on
the absurd menaces of the secession of the Irish Re-
pealers from the side of England in case of a war.
Fortunately, these threats arc nut likely to ho put to
tne proof at present. We hope that before England
is again engaged with a f reign enemy, farther progress
wdl have been made townrds the identification of interests
between the British and Irish divisions of her empire. We
hope some progress has been made already; and we are
sure that notee who have rightly at heart the me-
te, i d prosperity and moral advancement of the
Irish people can believe, that these objects will be best
served by placiug her jut an attitude of Iris'ility towards
England. But we agree with the Spectator in thinking
:has the threat is an i,ec one. Force attracts force ; let
the ha finer of England be raised ; and we shall fear no
lack of concourse under its folds.—in favour of any other !
We nig-4c complain more particularly of Mr. O'Con-
nell, if we iinaeteed him in earnest in ee:ting this tone
of defection. Mt. O'Connell was the man NllO called
forth the meat emphatic demonstration of sentiment which
took place in the House of Commons i., viadication of the
national honour, whea it appeared likely to be threatened
from without, in the case and person of Mr. M'Leod.
It is impossible that Mr. O'Connell can have meant
to lead us into an ambush —to c'ttnn-iit. us in arms,
and thea draw off the Iri:h as a hostile reserve. We
m
beliaervnee what we do believe, that the
Hu b d Member expressed himself sin-
cerely e u trtale 7cfu arned,
Le ,
and elsewhere—rhe-
t Whatever response rhetoric may meet
ern.riecdaylly in .
the
vv
hHaetuevie eof C
from an audience of ReFe il propensities, it cannot but be
felt that there is, at this moment, less foundation for it in
the relations between the two countries, than there has
been at any former period. It is truly observed that
" Ireland never received so much respectful and reasonable
attention, and never attained so many of her desires." It
might be added that she never advanced so far towards
that state of prosperity which will, we firmly trust, be the
ultimate result of a teal union with England.
(From the Standard.)
The official account of the revenue for the years and
quarters ending respectively on the sth of April, 1840
and 1841, will he found in another column. They
exhibit, on the ash de }ear, a decrease of 309,280/. ;
and upon the quarter, 70,514/. The principal
sources of revenue which exhibit a diminution, arc
the Customs and the Post-office. The dedeLncy
iet the Customs is 301,042!. en the year, and
54,115/. on tie qtamt r. The decrease of the Post-
',thee revenue on the year realises the worst anticipations
th ,t ha I been formed respecting it ; it amounts to the enor-
mous SUM of 833,0001. the deficiency on the last quarter,
however, as compared with the corresponding quarter of last
year, when th fourpenny rate was ia operation, is only
e
27,000/. The reason assigned for the large loss on this
branch of the revenue by the apologists of the Quixotic
measure which has occasioned it, are, that in the first quar-
ter of 1840 the amount paid into the Exchequer was swol-
len partly by its including one month's proceeds of the
fourpenny rate, and partly by a diminution of the balances
left in the hanr's of the deputies. Afterwards, in
rhe great increase of .the money
older r.ei:Ls.=, it neearne indispensuble to increase the
balances left in the hands of the deputies to meet the de.

islands tipon &fin In Noifernber last the reduction in
the commission on money orders occasioned a large in-
crease of businbss in,this department) and rendered a ;dr.:
theft augnientkion of the ballinbea in the hands of the
deputies necei:ary. That a certain portion bf capital
must always be at the disposal of the Money-ordef Office
for the payment of the demands upon it, cannot be
doubted ; but when it is r membered how short a time the
Post-office has to wait for its repayment, we cannot con-
sider the explanation by any means satisfactory ; and if it
were, the amount would be more than counterbalanced by
the large sum received by the Post-office from other de-
partments of the Government, whose letters used on the
old arrangement to be sent postage free. No gloss or
apology can disguise the fact, that this claptrap measure
has proved an c.,tire failure.
(From the Courier.)
The revenue returns for the year and quarter just ended
show but a " beggarly account'' of a falling exche-
quer. The decrease upon the whole year, ending yes-
terday, as compared with the similar return to the
same date for 1840, amounts to 309,280/. ; for the quar-
ter this year, as compared with the corresponding quar-
ter of last r, to ;0,514/. The decrease mainly arises
in the Customs and Post-office departments) from the
former the less recei,its being 301,042/. for the yeA,-,
and 54,1151. fur the quarter; for the latter, 833,000/.
foe the year, and 27,0001. fur the quarter. The Excise
shows an increase of 489 2891. on the year, but a d.-
crease on th^ quart sr of 44,5261. In Stamps, the increase for
the year is 162,722/ and 19,2161. on the quarter ; in taxes,
275,019/. for ti e year, and 42,987/. on the quarter. Now
there would be nothing to excito uneasiness about a deficiency
cf so little epper'nt consideration, with reference to the
millions of totsla involved in the revenue accounts, but for
the fact which must not be lost sight of —teat last
ear a general supplementary increase of taxation was
resorted to for covering the large deficit then establisbe I
against the Treasury, and that, notwithstanding such
supplementary taxation, the results of which were at the
time calculated by the Chancellor of the Exchequer with
great pains and securing precision as quite ample to
repair existing damage and replace the income in the
more satisfactory position of being equal to face the
future demands upon it, we have it now in evidence that
the deficiency so far is yet unconquerable. The most
remarkable item of decrease, and that which will be re-
garded with most distaste, is to be found under the head
of Customs, and the whole amount of which is in
reality not represented by the sum at which ostensibly
tiken. For to the 301,0421. apparent must be added, in
order fairly to est iblish a point of comparison with the
produce of the Customs of last year, the gross amount of
the adei ional per centage test laid on commodities passing
through the Custom-house.