The Sun.
London, England, 1846-06-27 00:00:00

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established in Ireland amounted
in reference to the fact, re:
made in their fo

PORATION FUNDS.

23. The Commissioners,
e observations which they
rrts, " that the boards of guar-
-4tans—of—ttnrarerent unions comprise Protestants and
Roman Catholics, and have amongst them men of the highest
rank and station ; that the schools are attended by Pro-
testants and Roman Catholics indiscriminately ; and that
the duty of giving religious instruction to those of each
creed belongs to a chaplain of their own communion. That
here, therefore, we see the national system carried into com-
plete effect; that here we see how peculiarly adapted it is
to the circumstances of Ireland, and that here too we see
how decidedly it carries the opinion of the country with it."
It seems that there are in training 165 teachers at the public
expense. The Commissioners, in their former reports, ad•
verted to the importance of agricultural instruction. They
have five agricultural model schools in operation, and
have undertaken to make grants towards five more,
which have as yet not been established. The Commis-
sioners state, that since they have determined on taking
upon themselves the trust of school premises, they have
made known their resolution to 126 applicants for building
aid. Of the number only three positively refused to adopt
the board as their trustees ; two others have objected
unless the board would permit the pfernises to revert to the
grantee on repayment of the grant ; one has declined to do
so unless the expense of the proposed building was defrayed
by the board ; the final determination of 25 had not been
communicated at the date of the report, and 95 had con-
sented. From the account of receipts and expenditure of the
board, it appears that in April, 1845, the balance: in favour
of the public was 18,805/. 2s. 7d., since which 75,5231. 128.3(1.
had been received, making 91,328/. 14s. 10d. The expendi-
ture in the year t mounted to 89,5011. 13s. Bd., and on the
30th of March t tic there was a balance in favour of the
public of 4,827/. Is. 2d., making in discharge 94,328/. 14s. 10d.

THE CITY OF LONDON COR-

The following is the report of the auditors appointed
by the livery to examine the City accounts:—
" We, whose names are hereunto subscribed, elected
by the livery of London, in Common Hall assembled,
on the 24th June, 1844, and 24th June, 1845, auditors
of the Chamberlain's accounts, of the Corporation and
Gresham funds, and of the bridgemaster's accounts of
the Bridge-house estates, do report.
That the amount of the receipt and expenditure of
the corporation of the City of London laid before us to
audit was the second account of Sir W. Heygate, Bart.,
and the first of Anthony Brown Esq., Chamberlain of
the City of London, from the Ist day of January to the
31st day of December, 1844, both inclusive, which
account we have carefully and thoroughly examined in.
detail,-aild find that the balance of cash upon the lad
account was 18,6741. 108. 2:/d.; that the receipts for the
year 1844 (including a loan of 50,000/. raised by the
corporation to complete the improvements near the Royal
Exchange) are 204,396/. ss. 11d. ; that the expenditure
of the said year, as appears by the several vouchers laid
before us by the Chamberlain amounted to the sum of
193,8651. 2s. 7 d., including the sum of 50,0001. applied
as above mentioned ; leaving a balance upon the account
of Dec. 31, 1844, of 29,205/. 12s. 9d.

In the further prosecution of the examination re,
ferred to, we find that certain debts, arrears of rent;
dues, and interest in Government securities, are due, and
belonging to the Mayor and commonalty and citizens on
the 31st December, 1844, and that they were at the same
period answerable for debts, claims for interest, &c.
We have, therefore, directed a balance statement of such
assets and liabilities to be annexed, by which it will be
seen that there was a cash balance in favour of the Cor-
poration of 51,0631. 17s. 3d., after providing for all
claims and demands, without including in the accounts
the value of their extensive freehold and leasehold pro-
perty. Included in the arrears of rents above mentioned,
as forming part of the assets of the Corporation, we find
the sum of 4231. 6s. Bd., as due in respect of a rent of
134 6s. Bd. per annum, is,uing out of a manor in Bed-
tfohrde sehrierde,i
two
rhei,c ha
nadrr e
thear has t
ebnetei
onn reopfe a ttehdely
Cnoortpoicerdatiboyn
directed thereto, as will apper r by reference to their re-
ports, presented in the years 1843, 1844, and 1845 ; it is
nevertheless, contained in the account laid before us, and
the Chamberlain informs us, that being put into charge,
he cannot discharge the amount, nor can legal proceed-
ings—should such he necessary—be put in motion, with-
out the orders of the Corporation. We cannot but ex-
press our regret that the matter still remains in so
unsatisfactory a position ; and although we are aware
that the duties of the committee charged with the
management of the City estates must necessarily be of
an arduous character, yet we think that the reasonable
suggestion of the auditors, contained in their rcport three
years since, " That steps should be taken to compel pay-
ment, if recoverable, or else to take the amount out of
charge, as an available asset," ought long since to have
been attended to.
The Gresham account laid before us for examination
was the first account of Anthony Brown, Esq., being
the produce and expenditure of the City moiety of the
estate, held under the will of Sir Thomas Gresham,
Knight, from the 10th of October, 1844 to the 10th of
October, 1845, which we also examined, and find,
That the balance overdrawn at the com-

rnencement of the account was
That the receipts of the said account
from the 10th of October, 1844 to the

lath of October, 1845, were
That the expenditure for the same period

was 15,220 19 1
Leaving a balance of cash due to the ac-
count on the 10th of October, 1545 2,424 7 11
We find that the City's moiety of the estate was in-
debted on the 10th of October, 1545, the sum of
85,0001., borrowed towards rebuilding the Royal Ex-
change, after its recent destruction by fire in the year
1838, and that it was also indebted to the Corporation
20,000/, remaining of the sum advanced towards rebuild..
ing the said Exchange after the fire.
The account of the Bridge-house estates laid before us
to audit, was the account of Joseph Watson v. David
Gibbs, the bridge master, or warden, from the Ist of
January to the 31st of December, 1844, which we have
also carefully examined, and find that—
The balance of Cash in hand, on the 31st
December, 1843, was
That the rents of the said estates, and
other receipts of the year 1844, was 36,309 19 61
That the disbursements of the said year
(including the sum of 25,479/. 10s. Id.

paid to the Chamberlain of London,
under the Acts 4th George IV., cap.
50, and 4th William IV., cap. 118, in
respect of rebuilding London-bridge
and repairing Blackfriar's-bridge),
amounted to 36,496 2 4
Leaving a balance in hand, on the 31st
day of December, 1844, of 955 2 44
In addition to the said balance of cash in hand, we
found that there were rents due and unpaid on the 31st
of December, 1844, amounting to 13,8401. 18s. Bd.
Of the amount of stock belonging to this trust we are
not in a position to make any report, no entries of such
stock appearing upon the account laid before us. Upon
application to the officer who prepares the accounts for
the Bridge Estates for information upon the subject, he
appended to the foot of the account, the following
note :

" The assistant-clerk of the Bridge-house Estates
not having received any official account of stock standing
in the Courts of Chancery or Exchequer, or of other
securities, does not feel himself authorised in making
any account of such stock, &c., in the Bridge-master's
account for the year 1844."
Without expressing any opinion upon the question
of the
so
alleged
differencedeficiencyedof opinion of official
exists amongstializliformatio nupon
which the
officers who are employed in managing the business of
the Bridge-house Estates, we merely suggest the pro-
priety i
totfe
ethe f
the
subject
Corporation,being w
broughtit
the
nw before.e theof
properC
obviat-
ing any such difficulty at the audit of the acounts upon
future occasions.

Before concluding this, our report, we, the auditors,
should not be doing justice to our feelings if we did not
record the approval of the system of accounts adopted
by the Corporation, enabling us to perform, with as
little labour as possible, a duty which, considering the
voluminous nature of the City's rental, and the very
numerous items of the corporate expenditure, must
otherwise have been exceedingly laborious.
J.
cO:ASI Et
DLsLo,
We further beg to express our decided approbation
of the clear and accurate manner in which the Ile.
counts are prepared for our examination, and the atten.
tion of the several gentlemen whose duty it is to assist
us in the execution of our duties.
(Signed) C:EANRRLyEFS
LUCAS HOUGHTON,
R. CAPEL LAMBE, Auditors.
Guildhall, June 22, 1846.

CITY OF LONDON LIFE ASSUR-
ANCE SOCIETY.
Upwards of one hundred of the members and friends
of this Society sat down to an excellent dinner at the
Bflacthkewaallbs'ence of the Right Hon. the
Brunswick
In cons e
q Hotel,uea o
usualt oparsotsp
ohs
eadVi
sbueoeone
sdsi stpoo stehdeo fca,
City
Mayor, the chair was filled by the Rev. C. Lane,
LmoA.rd
Thee R
London Life Assurance Society, and long life to the in-
sured," and, in a very
vtneatuatniot
an
gas
en.
sd
Tappropriatepresented
,t
called attention to the benefits to be derived frozn the
certain plans OW },y other
astdi
detail at that =A:wit ofit a wasultei i
unnecessary
eabccsl
eoisssunhstramaarinenycneetdf
000rafffil thehslcuieracsh,
withitno
pe-
culiar nature, and of mutual interest to tire assurer and
the assured ; and it also afforded, facilifires in every de-
partment, on principles of sure economy, limited only by
a strict regard to security. The ace,amiulative, or deposit
assurance, was also a new brancla of this institution, to
which he was axious to call pP,rtieular attention
Mr. BREWSTER proposed, the health of the Rev.
Chairman, which was responded to with the greatest
enthusiasm.
The CII4IRMAN ret,arned thanks, and regretted that
the chair was not filled by a more able individual than
himseif. He had been called to the chair quite unex-
retedly, in consequence of the Right Hon. the Lord
Mayor having to attend a special summons of the Com-
missioners of Woods and Forests.
Mr. SPARLING proposed the health of the Directors
of the City of London Life Assurance Society. To
them was mainly attributable the present success of
their Society, and the position which it then held among
other societies of a similar nature.
Mr. SIMPSON, one of the directors, returned thanks.
Several other minor toasts were proposed, after which
the meeting broke up.
It is but fair to state that the dinner was served up in
most excellent style, and several songs, which wrme sung
in the course of the evening by Messrs. Hobbs and
Hawkins, were most enthusiastically cheered by the
company present.

VORACITY OF THE PHlE.—Yesterday, Mr. Acrrastead,
of Beresford-street, Walworth, took a pike, weighing
at Edgware, and inside it were found two yourAi; ducks, be-
sides some small fish.

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